T~P DO.ANCONG NGHI~P CAO SUVI~T NAM - CONG TY CO … nam 2018 hop nhat.pdf · doan chuyen d6i thanh Cong ty c6 ph~n. D€n thai diem phat hanh bao cao nay, T~p doan va cac Cong ty

T~P DO.AN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO pHAN

BAo cAo TAl CHiNH HQP NHATCho ky k~tmln til ngay 01106/2018 d~n ngay 31/12/2018

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T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHANS6 236 Nam Ky Kh&iNghla, phuOng 6, qu~n 3, TP. H6 Chi Minh

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BAa cAo CVA BAN TONG GIAM DOC

BAa cAo KIEM ToAN DOC L~.P

BAa cAo TAl CHINH HQP NHAT

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BAo cAo eVA BAN TONG GIAM DOC

Ban T6ng Giam d6c T~p doan Cong nghi~p Cao su Vi~t Nam - Cong ty C6 phfln ten giao dich qu6c t~ Vietnam RubberGroup - Joint St~ck Company (ten vi~t t~t: VRG), sau day gQi t~t la "T~p doan" trinh bay Bao cao cua minh va Bao caotai chinh hgp nhat cua T~p doan cho ky k~ toan tiT ngay 01106/20 18 d~n ngay 31/12/2018.

T~PDOAN

T~p doan Cong nghi~p Cao su Vi~t Nam ti~n than la T6ng Cong ty Cao su Vi~t Nam dUQ"cthanh I~p theo Quy~t djnh s6252/TTg ngay 29/04/1995 cua Thu tu6ng Chinh phu tren cO's6 s~p x~p l<;1icac don vi qu6c doanh san xuM, lUll thong,s\! nghi~p v~ cao su thuQc trung uong va dia phuong.

T~p doan Cong nghi~p Cao su Vi~t Nam dUQ"cchuy~n d6i tir mo hinh T6ng Cong ty Nha nuac sang t6 chuc va hO<;1tdQng theo mo hinh Cong ty m¥ - Cong ty con theo Quy~t dinh s6 249/2006/QD-TTg ngay 30/10/2006 cua TM tu6ngChinh phu.

T~p doan Cong nghi~p Cao su Vi~t Nam dUQ"cchuy~n d6i tir mo hinh Cong ty m¥ - Cong ty con sang Cong ty trachnhi~m huu hc;tnmQt thanh vien do Nha nuac lam chu s6 hfru theo Quy~t dinh s6 9811QD - TTg ngay 25/06/2010 cuaTM tu6ng Chinh pM.

• '_05T~p doan Cong nghi~p Cao su Vi~t Nam hO<;1tdQng theo Giay chUng nh~n dang ky doanh nghi~p Cong ty TNHH MTVs6 0301266564, dang ky Ifln dflu ngay 30 tMng 06 nam 2010, dang ky thay d6i Ifln 03 ngay 04 tMng 03 nam 2014 va )Ndang ky thay d6i Ifln 04 ngay 01 tMng 06 nam 20 18 chuy~n d6i 10<;1ihinh doanh nghi~p thanh Cong ty C6 phfln do S6 NIUK~ hO<;1chva Dflu tu TP. H6 Chi Minh dp. .11

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• Tl1,ls6 chinh• Dia chi giao dich• Di~n tho<;1i• Fax

: S6 236 Nam Ky Kh6i Nghia, phuOng 6, qu~n 3, TP. H6 Chi Minh: S6 177 Hai Ba Trung, phuOng 7, qu~n 3, TP. H6 Chi Minh: 0283 932 5234 0283 932 5235: 0283 9327341

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HQI DONG QUAN TRI, BAN KIEM SOAT VA BAN TONG GIAM DOC

Thanh vien cua HQi d6ng Quan tri trong ky va t<;1ingay I~p bao cao nay nhu sau:

angangangangangangang

Trfln NgQc Thu~nHuynh Van BaoTrfln Duc Thu~nPh<;1mVan ThanhHa Van KhuongPhan M<;1nhHungNguy€nHay

CM tichThanh vienThanh vienThanh vienThanh vienThanh vienThanh vien

Cac thanh vien cua Ban ki~m soat trong ky va t<;1ingay I~p bao cao nay nhu sau:

angangang

D6 Kh~c ThangTrfln Kh~c ChungGiang Hoa Vii

Tru6ngbanThanh vienThanh vien

Thanh vien cua Ban T6ng Giam d6c trong ky va t<;1ingay I~p bao cao nay nhu sau:

ang Huynh Van Bao T6ng Giam d6cang Le Thanh Tll Ph6 T6ng Giam d6c B6 nhi~m ngay 01/1012018ang Nguy€n Ti~n Duc PhO T6ng Giam d6cang Hua NgQc Hi~p PhO T6ng Giam d6c Nghi hUll tir ngay 0110112019

ang Trfln Cong Kha Ph6 T6ng Giam d6cang Truong Minh Trung PhO T6ng Giam d6c

Cac thanh vien HQi d6ng quan tri va Ban ki~m soat dUQ"cbflu theo Nghi quy~t s6 0,1/N9-DHDCDCSVN ngay22/05/2018 cua D<;1ihQi d6ng c6 dong np doan Cong nghi~p Cao su Vi~t Nam - Cong ty Co phan.

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T~P DOAN CONG NGHIE;p CAO SU VIE;T NAM - CONG TY CO PHANS6 236 Nam Ky Khai Nghla, phuOng 6, gu~n 3, TP. H6 Chi Minh

KET QuA HO~ T DQNG KINH DOANH HQP NHAT

LQ'inhu~n sau thu6 thu nh~~ doanh nghi~p cho ky k6 tmin tit ngay 01/06/2018 ngay 31/12/2018 cua Cong ty m~ T~pdoan la 1.966.825.818.850 dong (cho ky k6 toan tit ngay 01/01/2018 ngay 31/05/2018 la 628.797.906.122 d6ng).

CONG BO TIUCH NHIE;M eVA BAN TONG GIAM DOC DOl VOl BAo cAo TAl CHiNH Hc}p NHAT

Ban T6ng Giam ~6c T~p doan chju ~nich nhi~m v6 vi~c l~p ~ao ~ao tai chinh !"tqpnhM phfm anh trung thllC, hqp I)"tinhhinh ho;;tt dQng kmh doanh hqp n?at va ti~ hinh luu ;huyen tien t~ hqp nhat gifra nien dQ cua T~p doan. Trong quatrinh l~p Bao cao tai chinh hqp nhat, Ban Tong Ghim doc T~p doan cam k6t dli tuan tM cac yeu cfru sau:

• Xay d\fllg va duy tri ki~m soat nQi bQ rna Ban T6ng Giam d6c va Ban qufm trj np doan xac djnh la cfrn thi6t d~d_ambao cho vi~c l~p va trinh bay Bao cao tai chinh hqp nhftt khOng con sai sot trQng y6u do gian l~n ho~c do nhamIan;

• Lila chQn cac chinh sach k6 toan thich hqp va ap d\lng cac chinh sach nay mQt cach nhftt quan;• Dua ra cac danh gia va dll doan hqp I)"va th~n trQng;• Neu ro cac chu~n mllc k6 toan duQ'Cap d\lng co duQ'c tuan tM hay khong, co nhfrng ap d\lng sai I~ch trQng y6u d6n

muc cfrn phili cong b6 va giai thich trong Bao cao tai chinh hqp nhftt hay khong;• L~p va trinh bay cac Bao cao tai chinh hqp nhftt tren ca sa tuan tM cac Chu~n mllC k6 toan, Ch6 dQ k6 toan doanh

nghi~p Vi~t Nam va cac quy djnh phap I)"co lien quan d6n vi~c I~p va trinh bay Bao cao tai chinh hqp nhftt;• L~p cac Bao cao tai chinh hqp nhftt dlla tren ca sa ho;;tt dQng kinh doanh lien t\lC, trir truOng hqp khong th~ cho

r~ng T~p doan se ti6p tvc ho;;tt dQng kinh doanh.

Ban T6ng Giam d6c T~p doan dam bi\.o r~ng cac s6 k6 toan duQ'c luu gifr d~ philn anh tinh hinh tai chinh hqp nhftt gifranien dQ cua np doan, vai muc dQ trung thllc, hqp I)"t;;tibftt cu thai di~m nao va dam bao r~ng Bao cao tai chinh hqpnhftt tuan thu cac quy djnh hi~n hanh cua Nha nuac. D6ng thai co trach nhi~m trong vi~c bi\.o dam an toan tai san cuaT~p doan va thllc hi~n cac bi~n phap thich hqp d~ ngan ch~n, phat hi~n cac hanh vi gian I~n va cac vi ph;;tmkhac.

Ban T6ng Giam d6c T~p doan cam k6t r~ng Bao cao tai chinh hqp nhftt dli phan anh trung thllc va hqp I)"tinh hinh taichinh hqp nhftt gifra nien dQ cua T~p doan t;;tithai di~m ngay 31/12/2018, k6t qua ho;;tt dQng kinh doanh hqp nhM vatinh hlnh luu chuy~n ti6n t~ hqp nhftt cho ky k6 toan tit ngay 01/06/2018 d6n ngay 31/12/2018, phil hqp vai Chu~n mllCk6 toan, Ch6 dQk6 toan doanh nghi~p Vi~t Nam va tuan thu cac quy djnh phap I)"co lien quan d6n vi~c I~p va trinh bayBao cao tai chinh hqp nhftt.

CAM KETKHAe

Ban T6ng Giam d6c cam k6t r~ng T~p doan tuan tM Nghj djnh 71/2017 /ND-CP ngay 06/06/2017 hu6'ng d&nv6 quan tricong ty ap d\lng d6i vai cong ty d;;ti chung va np doan khong vi ph;;tm nghla V\l cong b6 thOng tin theo quy dinh t;;tiThong tu s6 155/20 15/TT-BTC ngay 06/10/2015 cua BQ Tai chinh hu6'ng d&n cong b6 thong tin tren Thi truOng chUng

khoan.

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Sf!: 404/BCKT/TCINV6

Cong ty TNHH KiE!mtmln va Th~m djnh gia Vi~t Nam

f)ja chi: TJng 14 Toa nna Sudico, dLiCtngM~ TriP. My 8inh 1, Q. Nam TLiLiem, Ha NQi, Vil!'t i\iamTel: (+8424) 3868 95661 (+84 24) 3868 9588Fax: (+84 24) 3868 6248Web: kiemtoanava.com.vn

BAo cAo KIEM ToAN DQC L~P

Kinh giri: HQi dang Quan trj, Ban ki@msoat va Ban TAng Giam dtleT~p doan Cong nghi~p Cao su Vi~t Nam

Chung toi da ki@mtoan Bao cao tai chinh hQ'PnhAt kern theo cua T~p doan Cong nghi~p Cao su Vi~t Nam (gQi t~t la"T~p doan") duQ'c I~p ngay 26/03/2019, tir trang 06 d~n trang 68, bao g6m: Bang can d6i k~ toan hQ'PnhA! t<;lingay31/12/2018, Bao cao k~t qua hO<;ltdQng kinh doanh hQ'PnhAt, Bao cao lUll chuy@n ti6n t~ hQ'P nhAt cho ky k~ toan tirngay 01/06/20 18 d~n ngay 31/ 12/2018 va Ban Thuy~t minh Bao cao tai chinh hQ'PnhAt.

Traeh nhi~m eua Ban TAng Giam dtle

Ban T6ng Giam d6c T~p doan chiu trach nhi~m v6 vi~c l~p va trinh bay trung th\lc va hQ'Ply Bao cao tai chinh hQ'PnhAtcua T~p doan theo Chu~n mlJc k~ toan, Ch~ dQ k~ toan doanh nghi~p Vi~t Nam va cac quy dinh phap ly co lien quand~n vi~c l~p va trinh bay Bao cao tai chinh hQ'PnhAt va chiu trach nhi~m v6 ki@msoat nQi bQ rna Ban T6ng Giam d6cxac dinh la dn thi~t d@dam bao cho vi~c I~p va trinh bay Bao cao tai chinh hQ'PnhAt khong co sai sot tn;mg y~u do gianI~n ho~c nhAm I~n.

Traeh nhi~m eua Ki@m toan vien

Trach nhi~m cua chung toi Ia dua ra y ki~n v€ Bao cao tai chinh hQ'PnhAt d\la tren k~t qua cua cUQcki@mtoano ChUngWi da ti~n hanh ki@mtoan theo cac Chu~n m\lc ki@mtoan Vi~t Nam. Cac chu~ m\lc nay yeu du chung toi tuan thuchu~n m\lC va cac quy dinh v€ d<;loduc ngh€ nghi~p, I~p k~ hO<;lchva th\lc hi~n cUQcki@mtoan d@d<;ltduQ'c S\l dam baohQ'PIy v6 vi~c Ii~u Bao cao tai chinh hQ'PnhAt cua T~p doan co con sai sot trQng y~u hay khong.

Cong vi~c ki@mtoan bao g6m th\lc hi~n cac tM Wc nh&m thu tMp cac b&ng chUng ki@mtoan v€ cac s6 li~u va thuy~tminh tren Bao cao tai chinh hQ'PnhA!. Cac tM t\lC ki@mtoan duQ'c l\la chQn dlJa tren xet doan cua ki@mtoan vien, baog6m danh gia rlii ro co sai sot trQng y~u trong Bao cao tai chinh hQ'PnhAt do gian I~n ho~c nhAm I~n. Khi thlJc hi~n danhgia cac rui ro nay, ki@mtoan vien da xem xet ki~m soat nQi bQ cua Hp doan lien quan d~n vi~c I~p va trinh bay Bao caotai chinh hQ'PnhAt trung th\lc, hQ'PIy nh&m thi~t k~ cac thu t\lC ki@mtoan pM hQ'Pvai tlnh hinh th\lc t~, tuy nhien khongnh&mm\lC dich dua ra y ki~n v€ hi~u qua cua ki@msoat nQi bQ cua T~p doan. Cong vi~c ki~m toan cl1ng bao g6m danhgia tinh thich hQ'Pcua cac chinh sach k~ toan duQ'c ap d\lng va tinh hQ'PIy cua cac uac tinh k~ toan cua Ban T6ng Giamd6c cl1ng nhu danh gia vi~c trinh bay t6ng th@Bao cao tai chinh hQ'PnhA!.

Chung toi tin tu<'mgr&ng cac b&ng chUng ki@mtoan rna chUng toi da thu th~p duQ'c Ia dAydu va thich hQ'Plam co sa cho yki~n ki@mtoan cua chUng toi.

y ki~n eua Ki@m toan vien

Theo y ki~n cua chUng toi, Bao cao tai chinh hQ'PnhAt da phan anh trung thlJc va hQ'P Iy tren cac khia qnh trQng y~utinh hinh tai chinh hQ'PnhAt cua T~p doan Cong nghi~p Cao su Vi~t Nam t<;lingay 31 thang 12 nam 2018, cl1ng nhu k~tqua hO<;ltdQng kinh doanh hQ'P nhAt va tinh hinh lUll chuy~n ti€n t~ hQ'PnhAt cho ky k~ toan tir ngay 01/06/20 18 d~nngay 31/12/2018, pM hQ'Pvai Chu~ mlJc k~ toan, Ch~ dQ k~ toan doanh nghi~p Vi~t Nam hi~n hanh va cac quy dinhphap Iy co lien quan d~n vi~c I~p va trinh bay Bao cao tai chinh hQ'PnhAt.

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Thdnh vif-n rlan~ klt"'m tu,p ,.f,! '\.-",f

mgiworldwide. .

vio d~ efto ohio ml}oh

- Bao cao tili chinh hqp nhAt cho ky k€ toao illogay 01/06/2018 d€n ngay 31/12/2018 la ky k€ toan d~u tien sau khi T~pdoan chuyen d6i thanh Cong ty c6 ph~n. D€n thai diem phat hanh bao cao nay, T~p doan va cac Cong ty con tIvc thuQc100% van diSu 1~chua duQ'c pM duy~t quy€t toan c6 ph~n h6a. Do v~y, mQt sa chi tieu tren Bao cao tai chinh hqp nhAtcua T~p doan c6 the thay d6i sau khi duQ'c pM duy~t quy€t toan c6 ph~n h6a t~i ngay 31/05/2018.

LE THiN Dl10NGKi@m toao vieosa GiAy CN DKHN kiem toan: 2879 -2014-126-1

Thay m(it va d{li difn choCONG TY TNHH KIEM TOA.N vATHAM DJNH GIA. VI~T NAM

HiJN(Ji, ngay 29 thang 03 nam 2019

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D07l vi tinh: VNDMlisa TA.IsAN Thuy~t

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BANG CAN DOl KE ToAN HQ'P NHAT (Ti@ptheo)T~i ngay 31 thang 12 nam 2018

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222 - Nguyen gia................. _............ . .

223 - Gia trj hao man lily ki..................

224 2. Tai san c6 dinh thue tai chfnh...................... _ ..__ . .

225 - Nguyen gia........................ .. .

226 - Gia trj hao man lily M227 3. Tai san c6 dinh vo hinh

.................................

228 - Nguyen gia...~~?_ ~Gid..t;ih~~~d~..iii;ki .230 III. Bit dQng san diu ttr

...- __ . .

231 - Nguyen gia....................... ~..................... . .

232 - Gia trj hao man li1yM240 IV.Tai san dO' dang dai h~n

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

241 1. Chi phi san xu~t kinh doanh do dang dai h~n........

242 2. Chi phi xay dllng co ban do dang.............

250 V. Diu ttr tai chinh dai h~n.. _~.............. .. .

251 1.D~u tu vao cong ty con

252 2. D~u tu vao cong ty lien doanh, lien k€t. _...... .. .

253 3. D~u tu g6p v6n vao don vi khac...........

254 4. DIl phOng d~u tu tai chinh dai h~n (*)................... .. .

255 5. D~u tu nl1mgiu d€n ngay dao h~n......... . - _...... . .

260 VI. Tai san dai h~n khac..............................

261 1. Chi phi tra truac dai h~n........ _ .••... - .

262 2. Tai san thu€ thu nh~p hoan l~i............. _._ .

263 3. Thi€t bi, v~t tu, ph\! tung thay th€ dai h~n..................................

268 4. Tai san dai h~n khac_ - .. .

269 5. LQ'ith€ thuong m~i

270 TONG C(>NG TAl SAN

V.03

V.04

V.05

V.06

V.ll

V.12

V.13

V.14

V.02

V.09

V.15

V.16

7

58.894.129.219.785 57.384.983.371.855. _ _ _ .._-_ -

880.799.036.237 1.424.822.933.719... . _ __ .

o 825.758.500. .. - --..-76.909.390.027 64.645.743.402........_-_._-_ .._.-

o 0........................... .. _ .._ -

o 0............................ _....... .. - -_ .._ __ -

1.023.717.354.258 1.074.122.518.635..................................................................... _ _...... .. _--_ _ ..-

278.362.041.878 313.644.913.182.. _._ .

(498.189.749.926) (28.416.000.000)........................ _ ....•.••_ ....-

25.425.316.503.112 24.870.359.453.935........................................................................................ _-_ .

25.301.194.222.203 24.745.853.365.080.. __ -37.369.132.648.334 36.020.407.354.116..... .. __ ..-_ _ _ __ _.-(12.067.938.426.131) (11.274.553.989.036)

... .. _-_ _ -o 0

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o 0.................. . _ .

124.122.280.909 124.506.088.855.. _ _ .

180.358.708.917 178.615.829.974.. _ _ .

(56.236.428.008) (54.109.741.119)........................... . _ _--" .

1.183.252.881.783 1.144.402.997.145...................... .. __ _ -

1.574.310.043.433 1.489.625.292.438.. _ .._ ..__ _ .._ -_ .

(391.057.161. 650) (345.222.295.293).......................... _._ -25.383.533.997.360 24.695.878.462.004.................... .. __ _.

154.090.078.859 142.119.974.443.......................... .......•.•••_ __ .

25.229.443.918.501 24.553.758.487.561... . . _ _ _._ .3.610.365.847.616 3.151.601.184.597............................. __ _ .

o 0............... .. __ .

2.426.584.956.038 2.366.067.880.756.................. . _ - - _ .._ .._ ..

352.306.757.324 321.338.841.718.............................. __ .

(17.795.619.392) (3.059.950.000)............. __ _ .

849.269.753.646 467.254.412.123................ . __ _ -

2.410.860.953.677 2.097.918.340.455............... .. _ _ __ .

2.263.3 78.281.231 1.961.499.622.953.......... . _ -

77.501.049.123 88.585.344.037.......................................................... _ -

38.426.587.960 10.504.874.400................................................. " _ __ -

o 0............................ .. __ ._ _ -

31.555.035.363 37.328.499.065

77.308.202.811.930 74.785.293.839.777

T~P DoAN CONG NGHI¥P CAO SU Vlt,T NAM - CONG TY CO pHAN Bao cao tai chinh hqp nh~t86236 Nam Ky Kh6'i Nghla, phuOng 6, qu~n 3, TP. H6 Chi Minh Cho ky k€ toan til ngay 01/0612018 d€n ngay 31/12/2018

BANG CAN DOl KE ToAN HC}P NHAT (Ti~p theo)T~i ngay 31 thang 12 nam 2018

D011 vi tinh' VNDMlisa NGUONVON Thuy~t

minh 31/12/2018 01/06/2018

300 C. NC}PHAI TRA 27.739.899.717.501 27.084.393.109.304....................................................................................................................................................................................................................................................................................................................................................................................................... __ ..._ ..........•_-

310 I. NQ'ngAn h;m 10.046.581.236.842 10.354.150.846.915••••••••••••••••••••••••••••••••••••••••••••••••• _ ••••••••••••••••••••••••••••••••••••••••••• on ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• _ ••• _ ••••••••••••••••••

311 1 Phai tra nguai ban ngrm h~n V.17 1.072.483.605.332 874.049.705.663......... _ _ .........•••.....

312 2.Nguaimuatrati€ntru&cng~nh~n V.18 652.579.749.980 1110.511.026.793....................................................................................................................................................................................................................................................................................................................................................................................................................................... __ .__ .

313 3. Thu€ va cac khoan pMi nQp NM nu6'c V.10 624.788.927.432 1.365.067.075.942.............................................................................................................................................................................................................................................................................................................................................................................................................................. _ ..__ ••......•....

314 4. PMi tra nguai lao dQng 1.359.200.420.799 735.713.644.768•••••••••••••••••••••••••• _ •••••••••••••••••••• <» ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• - •••••••• _._ •••••••

315 5.ChiphipMitrang~nh~n V.19 306.927.154.940 344.681.980.173...................................... ...... .. .. _-_ _ _-316 6. Phai tra nQi bQ ng~n h~n 0 0

............................................................................................................................................................................................................................................................................................................................................................................................ -.- _-317 7. PMi tra theo ti€n dQk€ ho~ch hQ"Pd6ng XD 0 0

...........................................................................................................................................................................................................................................

318 8. Doanh thu chua th\l'c hi~n ng~n h~n V.20 227.209.778.698 215.288.009.793..................................................................................................................................................................................................................... _ __ .

319 9.Phaitrang~nh~nkhac V.21 1.206.220.609.098 1.241.766.624.263...__ .. _ _ -

320 10. Yay va nQ'thue tai chinh ng~n h~n V.22 3.367.803.433.696 3.431.775.143.693..................... __ -........................................................................... . .. .. _._-_ __ ._ __ _-

321 11 D\l' phOng phai tra ng~n h~n 0 5.305.758.627.................................. ,............ . _ _ .._ -

322 12. Quy khen thu6'ng, phtic IQ'i 1.229.367.556.867 1.029.991.877.200...................................................................................... . - _ .

323 13. Quy binh 6n gia 0 0.......................................... . .

324 14. Giao djch mua ban l~i trai phi€u Chinh phil 0 0................................ .. - .

330 _!~:..~.r...~.~~~~~ 17.:~?~:~.~~:.~.~.~:~??....~~:.?~~.:.~~~:.~~~:~~!.331 1. Phai tra nguai ban dai h~n V.17 2.086.595.011 2.082.975.114

............................ -............................................................................................. . _ .

33~ 2. Nguai mua trat~~?~~C da.~..~~ V.18 185.363.494.427 .. _~g:?~?:?.~~:}}~..333 3. Chi phi pMi tra dai h~n V.19 57.734.946.254 ~?:?~?:}?~:!.~?. .334 4. PMi tra nQi bQ ve v6n kinh doanh 0 0................ .. .

335 5. Phai tra nQi bQ dai h~n 0 0... .. _-_ .................... . .

336 6. Doanh thu chua th\l'c hi~n dai h~n V.20 7.002.401.051.631 6.039.206.160.784........................................................................................................................... _ .._ -...............................

337 7.Phaitradaih~nkhac V.21 221.429.927.179 188.399.934.865......... - .. _ _ _ .

338 .....~. Yay va nQ'thue tai ~?~??.?.~i h~n V.22 ....}~:.~.~~.645.61 ?:~!~ !?:~?.~.:.~~:~~~:.1_~~..339 9. Trai phi€u chuy~n d6i 0 0............................................. -_.......................................... . . _._ -340_.!?.: ....~6 phi€u ~?ai ... _._ .......? __ ._.___._?..341 11. Thu€ thu nh~p hoan l~i phai tra v .15 O..~~:~!_?:?.~?_.

342 12. D\l' phOng pMi tr~?~!?~? 0._ _. ?..343 13. Quy pMt tri~n khoa hQc c6ng ngh~ 192.656.848.939 186.104.786.595

8

T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHAN Blio clio tai chinh hQ'Pnhl1ts6 236 Naill Ky Kh6'i Nghla, phuOng 6, gu~ 3, TP. Hd Chi Minh Cho ky ke toan til ngay 01/06/2018 den ngay 31/12/2018

BANG CAN DOl KE ToAN HQP NHAT (Ti~p theo)Ti;lingay 31 tMng 12 nam 2018

Mlisa NGUONVON Thuy~tminh 31/12/2018

Dcm vi tinh: VND

01/06/2018

711.719.728.552

417.375.871.509............................... _._ _ .

20.013.134.323.................................... __ _._ ..

4.466.156.373.736............................................... _-_ _ .

127.977.907.063..................................... _ _ __ .(64.827.722.793)

....................................... __ .

192.805.629.856

74.785.293.839.777

695.545.322.217

V.24

PhI} trach Ban TCKT

Phl;lm Van Hoi EmNgm); l~p bi@u

Nguy@n H6ng MinhTP. Hd Chi Minh, Vi~t NamNgay~thang 03 nam 2019

400 D. VON CHU so HUU V.23 49.568.303.094.429 47.700.900.730.473.................................................................................. . _-_ __ .._--_ .

410 I. Van chil sO'hiru 49.509.444.284.029 47.572.922.823.410..... . . _ ~._ _~ - - _ -.

411 1. V6n g6p eua ehU s6' hUu 40.000.000.000.000 40.000.000.000.000.................... _._ ....................................................................................................................................................................................................................................•..................................... " _ .

411 a - C6 phi€u ph6 thong co quydn bdu quy€t 40. 000. 000. 000. 000 40. 000. 000. 000. 000................................ _....... . . _ __ ._ .

411 b - C6 phdu trn dm a a...... . _-_ _ ..

412 2.Th~ngduv6ne6phftn 135.742.843.450 135.755.209.921............. " . .. . _ _-_ _ .

413 3. Quyl3n ehQn ehuy@nd6i trai phi~u 0 0............................. .. . _.,,""

414 4. V6n kMe eila ehU sa hfru 10.591.031.002 10.591.031.002...._._ "......... .. . .. _ ..-.__ _ _ .

415 5. C6 phi~u quy (107.405.977.656) (107.405.977.656)..... _...... ••..........•.. .. .. __ _ ..__ _.__ .416 6. Chenh l~eh danh gia li;litili san (1.489.637.647.004) (1.838.853.147.830)

..... "....................................................................... . _-_ _ __ .._.417 7. Chenh l~eh ty gia h6i doai 1.407.995.602.360 1.139.773.483.722.............................................................................................................................. _-_ ....._ ....._ ....

418 8. Quy dftu tu pMt tri@n 2.439.091.902.294 2.601.772.911.054.............................. .. . . . __ .._ _ __._ .

419 9. Quy h6 trg s~p xep doanh nghi~p 0 0...................................

~~? 10. Qily khae thuQe v6n eM s6' hfru 4.212.591.156~?:?~~.:~~?:??2_421 11. Lgi nhu~n sau thu~ chua phan ph6i 2.485.789.741.772 1.129.095.600.061

........................................................................................ "'.............................................................................................................................. .. ~ -421 a - L(Yinhu(m sau thu€ chrcaphan ph6i lily ki din

cu6i kY trWYC.............. _ .

421 b - L(Yinhu(in sau thu€ chrcaphan ph6i kY nay_ - .

422 12. Ngu6n v6n dftu tu xay d\lI1g cO'ban.......................... . .

429 13. Lgi ieh e6 dong khong ki@msoat....................... - .

430 II. Ngu6n kinh phi va quy khac......................................................................................

4 31 . .1..:....~!?~?~~!~..P~i...................................................................................................... .

432 2. Ngu6n kinh phi dll hinh thanh tai san e6 dinh

440 TONG C(>NG NGUON VON

9

T~P DoAN CONG NGHI.E:P CAO SU VI.E:TNAM - CONG TY CO pHAN Bao cao tai chinb b'lP nbits6 236 Nam K5'Khai Nghia, phuOng 6, qu~ 3, TP. H6 Chi Minh Cho k5' k~ tmin til ngay 01/06/2018 d~n ngay 31/12/2018

BAo cAo KET QuA HO~T DQNG KINH DOANHCho ky k~ toan tir ngay 01/06/201811~n ngay 31/12/2018

[Jon vi tinh' VND

=\5

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

628.797.906.122

159.939.188.090............................... - __ _ .578.101.514.266.................492492

2.544.927.333.1161.966.825.818.850

3.252.513.197.274 1.262.014.956.669••••••••••••••••••••••••••••••••• •• u •••••••• ~ •••• _._.

475.561.548.432 315.866.625.566. . -.__ ._._.~----_.-507.157.535.829 283.108.187.470............................................................ _ ...__ ............•• _-_ .....

380.378.828.037 222.226.372.158................................. .. ----_._ ..-- ,-

14.081.509.531.999 5.631.787.827.175................................................................... _-_ -10.828.996.334.725 4.369.772.870.506

VI.05VI.06

VI.07 233.590.938.169 75.889.616.426. , _ .._- _---_ -VI.08 326.404.985.273 139.457.345.185....................... . _-_._ _-VI.09 1.452.189.474.415 517.745.794.618

Tir ngay 01/06/2018 Tir ngay 01/01/2018l1~n ngay 31/12/2018 l1~n ngay 31/05/2018

VI.O 1 .. .)~:g?Q:}.~?:}!}:~?g...?:?}~:~.~ 2 .~LQ:~?.Q._VI.02 8.875.779.861 7.054.483.485

Thuy~tminh

PhI} trach Ban TCKT

Phl}.mVan Hoi Em

Chi tieu

NgU"il'ilip bi@uNguy@n Hang MinhTP. H6 Chi Minh, Vi~t NamNgayj.6 thang 03 nam 2019

Mil s6

1 .........!:l?9.~~!~~ ...~.~~...~~.gy~~~~g~~pAI~~Y.¥ ..? ?: ..g~~~9.~g~~!P.:.~A9.~~ ..!~~ .

3. Doanh thu thuftn v@ban hang va cung dp.! 9. _ ~I~.!!.y.y.(9.!..:9.~l... VI.03__.1)...~:g~~ ..y~~?~J?g!'.~n.....................................................................................VI. 04

5. LVi nhuin g9P v@ban hang va CCDV (10 -20 JD .21 ?:l?2.~ ..!~~?9.~!42.~g!~~ ..~?!~.

_ ~:?_..?:.g?ip?L!~~ ~?i.~~ .__}J... .T':(}'!fI:i!r?.:: ...9...~iE.~L!.iJJYf!Y.. .. .

8. Phan Illi hol;ie 10 trong eong ty lien doanh, lien24 k~t............ _ " .

25 ?:g?~p~i.~~!1:~~!1:g.?~. ..}Q:~~i.P~!q!:1~J?}y.4.<:>..~~~..!1:g~i~p

11. LVi nhuin thuftn tir hOl}.t119ngkinh doanh30 ...(~9.:!:~!..:~~:l::H:~?.:~~).... 1.67 5.913.688.3587..!~:~?~:E!:~.~~.

..?L_ ..... !.~:..!~~~~p~~~ VI.I0 1.716}~?:???}~8~? ..!:~~?.:22?..:?.4}-32 13. Chi phi khae VI.lI 139.150.871.889. ..... 1?~:??}:.~.??:?.1~_

.4.9.. ...!.4.:!'.9.:!~~~~!1~!!~~(~!::}~) 1.577.196.900.448 .......285.J~.~:.9.~!.:~~?._50 ..!.?:I~~g!'l.!~!!!1.~~~~!'?~!1:!.!:~()~~!~~~J~9.:!:~9.) 3.253.11 0.588.806 998:~~.?:2..?1:n~ __.

... ?J_!?:_~~i.p~L!~~~!~~?~~J?~~~......... VI:}? .. 748.458.5 86 .298~??:~}_~.:?1 ?:91L52 ..........}?:g~i..p~i!~~~!~l?!:'l..~2.~J?}~i. VI. 13 ..(~g:???:}}Q:?Q~l. .......{~?:??g.:g~Q:?}.?)_

18. LQ'i nhuin sau thu~ thu nhip doanh...........~9.. ..!1g!!i.~p(?9.:.?!:?~l. .... ..6}..__..}?: ..!:-9.:i..~.~~~ ...~.~~...!~~~~~~~8!1:g!Y...!P.:x.....x

20. LQ"inhu~n sau thue ella co dong khong kiem62 soat....•.•. _ _ - .

.... } Q .. __ ~J:!:-.~L~q~~!1:!E~~...~.~...PI1~~~71 22. Uti suv giiim tren e6 phi~u

10

T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHAN Bao clio tai chinh h9'J>nhits6 236 Nam Ky Khai Nghia, phuOng 6, qu~n 3, TP. H6 Chi Minh Cho ky k€ tOllntir ngay 01/06/2018 d€n ngay 31/12/2018

BAo cAo LUU CHUYEN TIEN T~ H<}p NHATCho ky k@toan tir ngay 01/06/2018 d@nngay 31/12/2018

Theo phU'CYDgphlip gian ti@p

Dan vi tinh' VND

Mlis6 CHiTIEU

Thuy@tminh

Tir ngay 01/06/2018d@nngay 31/12/2018

Tir ngay 01/01/2018d@nngay 31/05/2018

::::::07,-

339.177.366.143............................... _ -(712.330.569.013)

2.587.293.972.433. _.~_ .

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1.702.997.222.523....................................................................... __ .

........(4.~9..:.??~:?~?:?~_?).67.502.384.959

3.689.399.189.776

..........(~Q.:QQ9..:QQQ.:QgQ),...59.553.377.202

372.994.747.935.........................................

(1.439.209.364.863)

4.206.086.671 7.785.983.929......................... ~................ .......•...•..~.~...__ .._ ....

....m(4.:.~?~:~?~:.?~g).m...".."(l.?:.~.?"~:???:4.?_~)380.378.828.037 222.226.372.158.................................. _ __ .

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3.253.110.588.806 998.625.952.713.. . -_ __ _-1.826.530.880.909 704.371.269.810........................... __ .__ -

1.070.314.255.911 598.252.606.555............................................... __ .

~.1..~:~~~:.4.87 .039Q?:!-~}:?~4.:?.~~1

1.068.925.971.058 1.219 .597 .~~]_:?1.2_

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28.716.213.206 31.172.974.469...................... . - .

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5.079.641.469.715

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08 3. L(J'inhu{in tit hO{lt d{jng kinh doanh truO'cthay d6i van ft,tu d{jng

09 - Hmg, giam cac khoan phi'li thu

10 - Tang, giam hi'lng t6n kho" .._Tang:gi~~~ac kho'~~phiitra (Kh6ng k~ !iIi yay

11 J?"~~!..~~~~m~?~~~?~~~p.~?~~?¥?i.~.p...P?.~!.~?p.).12 - Hmg, giam chi phi tra!~u<!.~.m .

13 .......=!~?!?:giam ch~g~?~~~!?~~?~~14 - Ti~n H'iiyay da tra15 - Thu~ thu nh~p doanh nghi~p da nQp

16 - Ti~n thu khac til ho~t dQng kinh doanh................ . .

17 - Ti~n chi khac cho ho~t dQng kinh doanh

20.:"~.~~:~~~!..~'!.~~~'!.~~'!A'!.~~..~l!~~l!..?'!If....~~'!.~~~l!..'!~..II. Luu chuy@n ti@n tir ho~t dQng dAu tll'........TTi€n.Ci1i..drmua.s.~m;xfry..d\ffigTSCDv~c~c .

21 tai san dai han khac................... ~....... ... .2. Ti~n thu tir thanh Iy, nhuQl1g ban TSCD va cac22 tai san dai h~n khac

f ..........3:Ti€nchichovay;mua.c~cc6ngc\ln<iciiadon ........ ....23 vi khac...4:.Ti€nthuh6icho.vay; ..b~ni~i..c~cc6ngc~ ..nq .24 ..........~f.1.~~~..Y...L~Q~~......................................................... . .

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[ 3 0 .L;~~h~yJ~ti~~..th~J~..tir.h~~t{j~~gd/;~t;

02 - Khdu hao tai si'mc6 dinh.............. __ . .

03 - Cac khoi'm dlJ phong....................................................................04 - Uii, 16 chenh I~ch ty gia h6i doM do danh gia I~i

cac khoi'm m\lc ti~n t~ c6 g6c ngo~i t~.............. -.•.......

05 - Lai 16 til ho~t dQng dAu tu06 - Chi phi Hliyay

07 - Cac khoi'm di~u chinh khac

I. Lll'u chuy@n ti@ntir ho~t dQng kinh doanhe............ . .

01 1. L(J'inhu{in tmO'c thu€

2. Diiu chinh cho cac khoiin

11

T~P DOAN CONG NGHI"E:PCAO SU VI"E:TNAM - CONG TY CO PHA.N Bao ellO tai chinh hQ'Pnh~tsa 236 Nam Ky Khai Nghia, phuOng 6, qu~ 3, TP. H6 Chi Minh Cho ky ke tOi:lntil ngay 01/06/2018 den ngay 31/12/2018

BAo cAo ufu CHUYEN TIEN T~ H<}P NHAT (TIEP THEO)Cho ky k@toan til' ngay 01/06/2018 d@nngay 31/12/2018

Theo phll'o.ng phap gian ti@p

Mlis6 CHiTIEU

Thuy@tminh

Til' ngay 01/06/2018d@nngay 31/12/2018

Dan vi tinh: VND

Til' ngay 01/01/2018d@nngay 31/05/2018

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33 3. Ti€n thu tit di yay.............. ~.._ ~ .

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35 5. Ti€n tra nQ'g6e thue tai ehinh

36 6. tue, lqi nhu~n dii tra eho eM sa hUu.......................... _.................. . .

40 LU'uchuy€n ti€n thudn til'ho~t ilrng tili chinh.....i~~.~huy~~ti~~thul1~t.~~~gk~..(50: ..io.+30+ .

50 ..4.9.1 .60 Ti@nva tU"lmg dll'o'ng ti@ndAu ky

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70 + 61

12

T~P DOAN d'>NG NGHI~P CAO SU VI~T NAM - CONG TY CO PHAN Bao cao tai chinh hQ'Pnh~tS6 236 Nam Ky Kh6'i Nghia, phuOng 6, qu~n 3, TP. H6 Chi Minh Cho ky kS toan tir ngay 01/06/2018 dSn ngay 31/12/2018

BAN THUYET MINH BAo cAo TAl CHINH H<}p NHATCho ky k~ toan tir ngay 01/06/2018 d~n ngay 31/12/2018

I. D~C DIEM HO~T D(>NG CUA T~P DOAN

01. Hinh thfrc SO'hii'u vAn

Hp doan Cong nghi~p Cao su Vi~t Nam th~n than la T6ng Cong ty Cao su Vi~t Nam duge thanh l~p theo QuySt djnh s6252/TTg ngay 29/04/1995 eua Thu tuang Chinh pM tren ccy s6' s~p xSp l~i cae don vi qu6e doanh san xudt, luu thong,S\f nghi~p v~ eao su thuQe trung uong va dia phuong. Hp doan Cong nghi~p Cao su Vi~t Nam duge ehuy6n d6i til mohinh T6ng Cong ty Nha nu6'e sang t6 ehUe va ho~t dQng theo mo hinh Cong ty m~ - Cong ty con theo Quy~t dinh s6249/2006/QD- TTg ngay 30/10/2006 eua Thu tuang Chinh phu. T~p doan Cong nghi~p Cao su Vi~t Nam duge ehuy6nd6i til mo hinh Cong ty m~ - Cong ty con sang Cong ty traeh nhi~m huu h~n mQt thanh vien do Nha nuae lam eM s6'hil'u theo QuYSt dinh s6 981/QD - TTg ngay 25/06/2010 eua Thu tuang Chinh pM.

T~p doan Cong nghi~p Cao su Vi~t Nam ho~t dQng theo Gidy ehfrng nh~n dang ky doanh nghi~p Cong ty TNHH MTVs6 0301266564, dang ky lfin dfiu ngay 30 tMng 06 nam 2010, dang ky thay d6i lfin 03 ngay 04 thang 03 nam 2014 vadang ky thay d6i IAn04 ngay 01 thang 06 nam 2018 ehuy6n d6i lo~i hinh doanh nghi~p thanh Cong ty C6 phfin do S6'K~ ho~eh va Dfiu tu TP. H6 Chi Minh cdp.

• Ten giao dieh qu6e t~: Vietnam Rubber Group - Joint Stock Company• Ten vi~t t~t: VRG• Tf\! s6' ehinh : S6 236 Nam Ky Kh6'i Nghia, phuOng 6, qu~n 3, TP. H6 Chi Minh• Dia chi giao dieh : S6 177 Hai Ba Trung, phuOng 7, qu~n 3, TP. H6 Chi Minh• Di~n tho~i: 02839325234 02839325235 Fax: 02839327341• Website: http://www.vnrubbergroup.eom

02. Linh vl}'c kinh doanh

Linh V\fekinh doanh eua T~p doan bao g6m: Tr6ng, khai thae va kinh doanh san ph~m til cay eao suo

03. Nganh ngh~ kinh doanh

Ho~t dQng ehinh eua T~p doan bao g6m: Tr6ng, cham s6e, khai thae, eh~ bi~n mu va kinh doanh mu eao su; Tr6ng rungva san xudt kinh doanh cae san ph~m g6 (bao g6m ea g6 nguyen li~u va g6 thanh ph~m); T6 ehue nghien elru, tu vdnehuy~n giao eong ngh~ trong san xudt, eh~ bi~n, kinh doanh cae san ph~m til cay eao su va cay rung tr6ng; Cong nghi~psan xudt, kinh doanh san ph~m eong nghi~p eao su, nguyen ph\lli~u nganh eao su; Co khi: due, can tMp; Sua chua, l~prap, eh~ t~o cae san ph~m co khi va thi~t bi eong nghi~p khae (khong due, s~t thep va eh~ t~o san ph~m co khi va thiStbi eong nghi~p t~i tf\! s6'); Dfiu tu, kinh doanh k~t cdu h~ tfing va bdt dQng san (tren co s6' dM tr6ng cay eao su ehuy~nd6i m\le dieh su d\lng theo quy ho~eh eua dia phuong); Ho~t dQng tai ehinh, tin d\lng va dieh V\l tai ehinh; Cong nghi~pdi~n: dfiu tu, xay d\fllg, khai thae, v~n hanh cae nha may phlit nhi~t di~n, thuy di~n, phong di~n; Kinh doanh di~n theodung quy dinh eua phap lu~t; Dfiu tu phlit tri~n, t6 ehue quan ly, khai thae cling bi~n, b~n thuy nQi dia va v~n tai dUOngbQ, dUOng thuy; San xudt, kinh doanh: V~t li~u xay d\fng, v~t tu nong nghi~p (khOng san xudt W tf\l s6'); Cdp nuae, xuly nu6'e thai (khong ho~t dQng t~i tf\l s6'), dieh V\l trong linh V\fe bao v~ moi truOng; Cae dieh V\l: Do d~e ban d6, tu vdndfiu tu (trir tu vdn tai ehinh, k~ toan); Khoa hQe eong ngh~, tin hQe, ki~m dinh, giam dinh hang h6a; In dn (trir in trangbao bi kim lo~i va in tren san ph~m vai, sgi, d~t, may, dan t~i tr\l s6'), san xudt, thuong m~i, khaeh s~n (khaeh s~n phaid~t tieu ehu~n sao va khOng ho~t dQng t~i tr\l s6'), du lieh, xudt kh~u lao dQng; Chan nuoi gia sue (khong ho~t dQng t~itr\l s6').

04. Chu ky san xu~t, kinh doanh thOng thU"img

Ho~t dQng san xudt, kinh doanh thOng thuOng eua T~p doan la 12 thang.

Chu ky san xudt kinh doanh binh quan eua nganh, linh V\fe: 12 tMng.

05. f)~c di~m ho~t d{lng cua doanh nghi~p trong ky co anh huo'ng d~n Bao cao tai chinh hc;rpnh~t

Sap nhGp Coni: tv Tid chinh TNHH Mot thanh vien Cao su Viet Nam:

Trong nam 2015, Cong ty Tai ehinh TNHH MQt thanh vien Cao su Vi~t Nam duge sap nh~p vao Cong ty m~ - Hpdoan Cong nghi~p Cao su Vi~t Nam theo quy~t dinh s6 1634/QD-TTg ngay 22/09/2015 eua Thil tuang Chinh phil. Hi~nt~i, cae khoan ng xdu nh~n sap nMp tir Cong ty Tai ehinh TNHH MQt thanh vi en Cao su Vi~t Nam ti~p t\le duge T~pdoan thu h6i va xu ly.

13

http://www.vnrubbergroup.eom

T~P DOAN CONG NGHItp CAO SU VltT NAM - CONG TV CO PHAN Oao cao tai chfnh hQ'Pnh~tS6 236 NaIll Ky Kh6i Nghia, phuOng 6, qu~n 3, TP. H5 Chi Minh Cho ky k€ toan til ngay 01/06/2018 d€n ngay 31/12/2018

Th6ng tin ct5phein hoa:

Ngay 01/06/2018, Hp doan Cong nghi~p Cao su chinh thuc chuy~n d6i va ho~t dQng theo mo hinh Cong ty C6 phfmtheo GiAy chUng nh~n dang ky doanh nghi~p Cong ty C6 phAn s6 0301266564 cdp ngay 01/06/2018. Ten Cong ty saukhi chuy~n d6i la T~p doan Cong nghi~p Cao su Vi~t Nam - Cong ty C6 phAn, v6n di~u I~ cua Cong ty C6 phAn la40.000.000.000.000 d6ng, t6ng s6 IUQ11gc6 phAn la 4.000.000.000, m~nh gia c6 phAn la 10.000 d6ng. Thong tin bandAugia c6 phAn IAndAu ra cong chUng cua T~p doan nhu sau:

• T6ng s6 IUQ11gc6 phAn ban dAu gia va ban th6a thu~n la 99.617.560 c6 phAn, t6ng s6 ti~n thu dugc la1.295.813 .030.000 d6ng;

• T6ng s6 IUQ11gc6 phAn uu dili ban cho can bQ cong nhiin vien, t6 chuc cong doan Cong ty m~ - Hp doan la29.539.621 c6 phAn, t6ng s6 ti~n thu dugc la 238.795.083.800 d6ng;

• Ti~n thu vi ph~m quy ch€ la 2.120.872.000 d6ng.

ThlJc hi~n theo quy djnh t~i di~m I, di~u 39 Nghj djnh s6 126/ND-CP ngay 16111/2017, T~p doan da thlJc hi~n nQp ti~nban c6 phAn vao ngan sach Nha Nuac vai s6 ti~n 1.202.875.507.200 d6ng. M~t khac, cac kho{m dugc d~ I~i T~p doanbao g6m:

• Gia trj tu<mg Ung vai s6 c6 phAn pMt hanh them Hnh theo m~nh gia la 1.197.212.460.000 d6ng, tu<mg ung vai119.721.246 c6 phAn;

• PhAn th~ng du v6n cua s6 c6 phAn pMt hanh them dugc su d\ll1g d~ thanh toan chi phi c6 phAn h6a va giaiquy€t chinh sach d6i vai lao dQng doi du, s6 ti~n con I~i d~ I~i cho cong ty c6 phAn dugc xac djnh la5.587.206.442 d6ng.

Cac khoan dugc d~ I~i til thu ban c6 phAn cua Cong ty m~ - T~p doan se dugc xem xet, xu Iy khi quy€t to<inc6 phAn h6a ~t~i thai di~m doanh nghi~p chinh thuc chuy~n thanh cong ty c6 phAn theo quy djnh t~i Nghj djnh s6 126/ND-CP ngay16111/2017 cua ThU tu6'ng Chinh phu v~ chuy~n doanh nghi~p Nha Nuac va Cong ty TNHH MTV do NM Nuac dAutu100% v6n di~u I~ thanh cong ty c6 phAn.

06. Tuyen bA v@kha nang so sanh thOng tin tren Bao cao tili chfnh hQ'p nhdt

Bao cao tai chinh hqp nhAt dugc I~p Mi T~p doan dam bao tinh so sanh thong tin.

07. Cdu truc doanh nghi~p

T~p doan c6 cac d<mvj tfIJCthuQc sau:

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Van phOng d~i di~n t~i Ha NQi

Van phOng d~i di~n t~i Quang NinhVan phong d~i di~n t~i CampuchiaVan phOng d~i di~n t~i Lao

Van phOng d~i di~n t~i Trung Qu6c

Van phOng d~i di~n t~i Hoa KyVan phOng d~i di~n t~i NgaVan phong d~i di~n t~i Ukraine

Dja chi

56 Nguy~n Du, Qu~n Hai Ba Trung, TP. Ha NQi27 D~i IQ Hoa Binh, phuOng TrAn Phu, thj xa M6ng Cai, tinhQuang Ninh7B, 466 Street, Chamkamom District, Phnom Penh, CampuchiaVientiane, Lao12F Liangfeng mansion NO.8 Dongfang Pudong Shanghai, ChinaPC. 2001201120 Avenue of the America 4 th floor, New York NY 10036USAMoscow-Russia 123056. Gruzinsky Pereulok. 3/20196 Krasnozvesdny., Kiev City., Ukraine

ThOng tin v@cac Cong ty con va Cong ty lien k@tlien doanh

Ni)idung

- T6ng s6 Cong ty con trong ky k€ toan va t~i ngay hqp nhAt bao cao tai chinh• s6 IU9'llgcac C6ng ty con aU(1ch(J'pnhdt• s6 IU(1ngcac C6ng ty con kh6ng aU(1ch(1pnhdt

- T6ng s6 Cong ty lien k€t trong ky va t~i ngay hqp nhAt bao cao tai chinh• s6 IU(1ngcac C6ng ty lien kit aU(1ch(1p nhdt• s6 IU9'llgcac C6ng ty lien Mt kh6ng aU(1ch(1p nhdt

14

sA Im;mg106 Cong ty106 C6ng tyo C6ngty

20 Cong ty20 C6ngtyo C6ngty

T~P DoAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO pHANS6 236 NaIll Ky KMi Nghia, phuOng 6, gu~n 3, TP. H6 Chi Minh

CONGTYCON

T~i ngay 31/1212018, T~p doan co mQt tram Ie sau (106) Cong ty con nhu sau:

Cae Cong ty con do TQ-ptloan ndm gia- 100% van tliJu l~

Sao cao tai chinh hQ'p nh~tCho ky k~ toan tiTngay 01/06/2018 d~n ngay 31/12/2018

Stt

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Ten cong ty con

Cong ty TNHH MTV T6ng Cong ty Cao su D6ng Nai

Cong ty TNHH MTV Cao su Binh Long

Cong ty TNHH MTV Cao su Dftu Ti~ng

Cong ty TNHH MTV Cao su LQc Ninh

Cong ty TNHH MTV Cao su Phu Ri~ng

Cong ty TNHH MTV Cao su Krong Buk

Cong ty TNHH MTV Cao su Eah Leo

Cong ty TNHH MTV Cao su Chu Prong

Cong ty TNHH MTV Cao su Chu Se

Cong ty TNHH MTV Cao su Kon Tum

Cong ty TNHH MTV Cao su Mang Yang

Cong ty TNHH MTV Cao su Chu Pah

Cong ty TNHH MTV Cao su Quang Nam

Noi thanh I~p va hO\lt di}ngAp Trung Tam, xii Xuan L~p, thj Xii LongKhanh, Tinh D6ng NaiQu6c IQ 13, phuOng Hung Chi~n, thj xiiBinh Long, tinh Binh Phuac

Thj tr<1nDftu Ti~ng, huy~n Dftu Ti~ng, tinhBinh DuangKhu ph6 Ninh Thu~n, thj tr<1n LQc Ninh,huy~n LQc Ninh, tinh Binh PhuacXii PM Ri~ng, huy~n PM Ri~ng, tinh BinhPhuac

Xii Ea H6, huy~n Krong Nang, tinh D~k L~k499 dUOng Giai PbOng, thj tr<1n Ea Drang,huy~n EaH'leo, tinh Dak Uk

Xii la Drang, huy~n Chu Prong, tinh Gia Lai420 Hung Vuang, thj tr<1n Chu Se, huy~nChu Se, tinh Gia Lai258 Phan Dinh PhUng, TP. Kon Turn, tinhKonTum

536 Nguy~n Hu~, thj tr<1nDak Doa, huy~nDak Doa, tinh Gia Lai

01 Nguy~n Thj Minh Khai, thj tr<1nPhu Hoa,huy~n Chu Pah, tinh Gia Lai

Qu6c IQ 1 A, xii Binh Nguyen, huy~n ThangBinh, tinh Quang Nam

15

HO\lt di}ng kinh doanh chinhTr6ng, khai thac, ch~ bi~n va kinh doanh mu cao su thiennhienTr6ng, cham soc, khai thac, ch~ bi~n, thuang nghi~p buonban mu va cac djch V1,l cho vi~c phat tri~n cao suTr6ng, cham soc va khai thac cao su thien nhien; tr6ng rimg,khai thac, ch~ bi~n cac lo~i cay lam nghi~p, cong nghi~p vanong nghi~pTr6ng, cham soc, khai thac, ch~ bi~n va tieu th\l san ph~mcao su; Tr6ng, cham soc rimg, khai thac lam sanTr6ng, khai thac, ch~ bi~n va kinh doanh mu cao su thiennhienTr6ng cay cao su, ca pM, cay nong nghi~p ng~ ngay; Muaban, xu<1tnh~p kh~u: Cao su, v~t tu, thi~t bj nganh cao su; capM, nong san, thlJc ph~mTr6ng mai, cham soc, khai thac, ch~ bi~n va kinh doanh mucao su thien nhienTr6ng, khai thac, ch~ bi~n va tieu th\l cao su, ca phe; Sanxu<1tva ch~ bi~n g6; Cong nghi~p bOa ch<1t,phan bOn va caosu; Khai thac va ch~ bi~n khoang san; Thuang nghi~p banbuonTr6ng trQt; Cong nghi~p hoa ch<1t phan bon va cao su;Thuang nghi~p ban buon; Khai hoang xay dlJllg vuOn cay

Tr6ng mai, khai thac, cham soc va ch~ bi~n mu cao suBan buon cao su; Tr6ng trQt, chan nuoi h6n hgp, tr6ng caycao su; San xu<1tphan bOn va hgp chftt ni to; Ban buon phanbon, thu6c trir sau va bOa ch<1t khac su d\lng trong nongnghi~pTr6ng mai, cham soc, khai thac, ch~ bi~n mu cao su, ca pM,h6 tieu, san xu<1tg6 tMnh ph~m; San xuftt pharr bon; Thuangnghi~p ban buon va trlJc ti~p xu<1tkh~u

Dftu tu tr6ng, cham soc cay cao su; Xay dlJllg cong trinh dand\lng, xay dlJllg CO" sa h~ clng nong thon, mi~n nui

T~P DoAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHA.NS6 236 Nam Ky KMi Nghla, phuOng 6, qu~n 3, TP. H6 Chi Minh

Bao cao tal chinh hgp nhfttCho kY k@tom tir ngay 01/06/2018 d@nngay 31/12/2018

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Ten cong ty con

Cong ty TNHH MTV Cao su Nam Giang - Quang Nam

Cong ty TNHH MTV Cao su Ha rmh

Cong ty TNHH MTV Cao su Huong Khe -Ha rmh

Cong ty TNHH MTV Cao su Thanh Hoa

Cong ty TNHH MTV Cao su Quang Tri

Cong ty TNHH MTV Cao su Binh Thu~n

Cong ty TNHH MTV Cao su Quang Ngai

No; thanh I~p va ho~t dQng

Huy~n Nam Giang, tinh Quang Nam

Km22, QL 15A, xa Ha Linh, huy~n HuongKhe, Tinh Ha TInhXom 12 xa Huong Long, huy~n Huong Khe,tinhHa TInhDuOng Ly Nam D@, khu do thi mm DongHung, TP. Thanh Hoa, tinh Thanh Hoa264 dUOng Hung Vuong, PhuOng DongLuong, TP Dong Ha, tinh Quang TriThi Trftn Duc Tai, huy~n Duc Linh, tinhBinh Thu~nXa Binh Hi~p, huy~n Binh Son, tinh QuangNgai

Ho~t dQng kinh doanh chinhDAu tu tr6ng, cham soc, khai thac, ch~ bi~n cao su nguyenli~u va tieu th1,1san phAm; Tr6ng rirng kinh t@,rirng nguyenli~u; Dich V\IKhach s<;1nTr6ng, bao v~ va khoanh nuoi rirng; Khai thac, ch@bi@n,tieuth1,1cac 10<;1ilam san; Xuftt khAu san phAmcao su thanh phAm;san xuftt g<;1chngoiTr6ng va cham soc, khai thac, ch@bi@n,xuftt khAu san phAmCao suDfru tu tr6ng, cham soc, khai thac, ch@bi@ncao su nguyenli~u va tieu th1,1san phAmcao suTr6ng mm, cham soc, khai thac, ch@bi@nva kinh doanh milcao su thien nhien

Tr6ng mai, cham soc, khai thac, ch@bi@nmil cao suDfru tu tr6ng, cham soc, khai thac, ch@bi@ncao su nguyenIi~u va tieu th1,1san phAmcao su

Cac adn vi Sf! nghifp co thu do TQ.paoim nt'im giir 100% van

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Ten dO'n vj

Vi~n Nghien ClmCao su

Trung tam Y t@Cao su

T<;1pchi Cao su

TruOng Cao d~ng Cong nghi~p Cao su

No; thanh I~p va ho~t dQng236 Nam Ky Khai Nghla, PhuOng 6, Qu~n3, TP. H6 Chi Minh410 TruOng Chinh, PhuOng 13, Qu~n TanBinh, TP. H6 Chi Minh236 Nam Ky Khm Nghla, PhuOng 6, Qu~n3, TP. H6 Chi Minh1428 PM Ri~ng D6, Thi xa D6ng Xoai, TinhBinh Phuac

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Ho~t dQng kinh doanh chinhNghien Clm, dao t<;10,chuy~n giao ti@nbQ ky thu~t KH-CNcac IInh V1JCnong nghi~p va cong nghi~p cao su thien nhienKham chua b~nh, kham suc khoe dinh kY cho ngum lao dQngtrong nganh cao su va nganh khac

Bao chi va in ftnDao t<;10,nghien Clm khoa hQCva chuy~n giao cong ngh~trong nganh cao su

T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO pHANS6 236 Nam Ky KMi Nghia, phuOn£ 6, qu~n 3, TP. H6 Chi Minh

Cac cong ry con do TQ.piloun nam giir c6 ph lin, van gop chi phai

Bao cao tai chinh hgp nhAtCho kYk~ toan til ngay 01/06/20 18 d~n ngay 31/12/2018

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Ten cong ty con

Cong ty C6 ph~n Thtly di~n GerucoSong Con

Cong ty C6 ph~n VRG Bao LQc

Cong ty C6 ph~n VRG Dak Nong

Cong ty C6 phk Cong nghi~p vaXNKCao su

Cong ty C6 ph~n Th~ thao Ngoi SaoGeru

Cong ty C6 ph~n g6 MDF VRGQuang Trj

Cong ty C6 ph~n Cao su PhuO'c Hoa

Cong ty C6 ph~n Cao su Vi~t Lao

Cong ty C6 ph~n Cao su Hoa Binh

Cong ty C6 ph~n Cao su Hang Gon

Cong ty C6 ph~n Quasa Geruco

Noi thanh lip va ho:.1.tdQng

ThOn Ng~t, xa Ja Ngay, huy~n DongGiang, tinh Quang Nam

263 Hoang Van Thl,l, PhuOng 1, TP.Bao LQc, tinh Lam D6ng

PhuOng Nghia Thanh, TX. Gia Nghia,tinh Dak Nong

64 Twang Djnh, PhuOng 7, Qu~n 3,TP. H6 Chi Minh

1/1 Tan Ky Tiin Quy, P. San Ky, Q.Tan PM, TP. H6 Chi Minh

KCN Nam Dong Ha, phuOng DongLuang, TP. Dong Ha, tinh Quang Trj

Huy~n PM Olao, tinh Binh Duang

207 Nguy~n Van Tr6i, phuOng 10,qu~n Phti Nhu~n, TP. H6 Chi Minh

Ap 7, xa Hoa Binh, huy~n XuyenMQc, tinh Ba Ria, Viing Tau

Xa Hang Gon, thj xa Long khanh, tinhD6ngNai

D21, Trung tam Thuang M~i DongNam A, Thj trful Lao Bao, Huy~nHu&ng Hoa, Tinh Quang Trj

17

Ty I~ IQiich

77,25%

80,93%

91,34%

82,44%

83,08%

97,31%

66,62%

89,29%

55,06%

50,00%

98,98%

Tyl~quy@nbi~uquy~t

83,57%

80,93%

98,30%

82,44%

92,11%

97,41%

66,62%

100,00%

55,06%

50,00%

100,00%

Ho~t dQng kinh doanh chinh

DAu tu xay d1Jl1g,quan ly v~n hanh, san xufrt kinh doanhdi~n nang; Xay d1Jl1gcac cong trinh dan dl,lng, thUy lqi,thtly di~n, giao thong dUOng bQ, san bay, b~n cang, duc6ng, cac cong trinh ky thu~t h~ t~ng cac khu do thj va khucong nghi~pSan xuc1tkinh doanh thUy di~n; Xay d1Jl1gcac cong trinhcong nghi~p, giao thOng, thUy 19i, thUy di~nD~u tu xay d1Jl1g,quan ly v~n hanh va kinh doanh di~nthuang phAm cac nha may thuy di~n; D~u tu tr6ng, chamsoc, khai thac va ch~ bi~n cao su, cac lo~i cay cong nghi~pkhac va tr6ng rimgCong nghi~p ch~ bi~n san phAm til cay cao suo Gia cong,san xuc1t,mua ban giay th~ thao xuc1tkhAu. Mua ban cao suva san phAmcao suChuyen slm xuc1tva kinh doanh cac san phAm dl,lng Cl,lth~thao; Mua ban cao su;Nh~p khAu cac lo~i v~t tu nguyenli~u phl,lcVI,lcho san xuc1tdl,lngCl,lth~ thao.San xuc1tva kinh doanh xuc1tnh~p khAu g6 van nhan t~oMDF, Okal; Tr6ng, mua ban va khai thac nguyen li~u d~slm xuc1tg6 MDF, gic1yva cay cong nghi~p khacTr6ng cay cao su; Khai thac va ch~ bi~n mtl cao su; Thumua mtl nguyen li~u; Ban Ie xiing d~u; Mua ban va ch~bi~n g6 cao suKhai hoang, tr6ng rimg, cham soc, khai thac va ch~ bi~nmtl cao su (khong kinh doanh ~i TP. H6 Chi Minh); Muaban nguyen li~u cao su, khai thac g6 (khong ho~t dQng t~itrI,lsO')

Tr6ng, cham soc, khai thac, sa ch~ cao su thien nhien

Thu mua, san xuc1tsa ch~ mtl cao su; Ban buon cac sanphAm sa ch~ mtl cao su thien nhien; Kinh doanh XNK sanphAmcao su, v~t tu hoa chc1tsan xuc1tcao su

Tr6ng, cham soc, khai thac va ch~ bi~n cao su va rirngnguyen li~u

T~P DOAN CONG NGHItp CAO SU VltT NAM - CONG TY CO PHANS6 236 Nam Ky Khai Nghia~l'huang 6, gu~n 3, TP. H6 Chi Minh

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Ten ding ty con

Cling ty C6 phan TM Dich V\l& Dulich Cao su

Cling ty C6 phan Phat tri~n Dli thi vaKCN Cao su Vi~t Nam

Cling ty C6 phan Khu cling nghi~pNam Tan UyenCling ty C6 phan ChS biSn G6 Thu~An

Cling ty C6 phan G6 Dau TiSng

Cling ty C6 phan Du lich Thuong m~iKhach s~n Hung Yen

Cling ty C6 phan Ca khi Cao Su

Cling ty C6 phan Cao su D6ng PM

Cling ty C6 pharr Cao su Tay Ninh

Cling ty C6 pharr Cao su Son La

Cling ty C6 phan Cao Su Di~n Bien

Cling ty C6 pharr Cao Su Lai Chau

Cling ty C6 phan Cao su Dau TiSngVi~t Lao

Cling ty C6 phan Cao su Sa Thay

Noi thanh I~p va ho~t d{ing

D~i IQ Hoa Binh, phuang Tran Phu,thanh ph6 Mong Cai, tinh Quang Ninh

165 B~ch D~ng, thanh ph6 HaiDuong, tinh Hai Duong

Phuang Khanh Binh, thi xa Tan Uyen,tinh Binh DuongD~i IQ Binh Duong, xa Thu~n Giao,thi xa Thu~n An, tinh Binh Duong

Khu ph6 3, thi trfin Dau TiSng, huy~nDau TiSng, tinh Binh Duong

S6 nha 611, duang Phan Dinh Phimg,phuang Duy Tan, thanh ph6 KonTum, tinh Kon TumS6 12, Duang HT25, Khu ph6 2,Phuang Hi~p Thanh, Qu~n 12, TP. H6Chi MinhXa Thu~n Phu, huy~n D6ng PM, tinhBinh PhuacQu6c IQ 22B, xa Hi~p Th~, huy~nGo Dau, tinh Tay NinhT6 11, Phuang Chi~ng L~, TP Son La,Tinh Son La

DQi 19, xa Thanh Hung, huy~n Di~nBien, tinh Di~n Bien

T6 5, phuang Doan kSt, thi xa LaiChau, Tinh Lai Chau

Khu ph6 3, thi trfin Dau TiSng, huy~nDau TiSng, tinh Binh Duong308E Phan Dinh Phung, Phuang NgliMay, TP. Kon Tum, Tinh Kon Tum

18

Ty I~ 1Q'iich

96,51%

56,73%

42,30%

59,69%

61,00%

98,41%

92,05%

55,81%

60,00%

99,34%

100,00%

98,25%

49,00%

95,48%

Ty I~quy~nbi~uquy~t

100,00%

59,99%

53,27%

59,69%

61,00%

98,41%

92,05%

55,81%

60,00%

100,00%

100,00%

100,00%

49,00%

100,00%

Ho~t d{ing kinh doanh chinh

Kinh doanh xufrt nh~p khAu cao su va cac lo~i nling, lam,thuy hai san; thlJC hi~n cac dlJ an xay dlJllg khach s~n vakhu du lich; kinh doanh dich V\llfr hanh qu6c tS va nQi diaDau tu xay dlJllg co sa h~ tang va kinh doanh KCN; XaydlJllg nha a, can hQ, van phong; Khai thac va chS biSn caclo~i khoang san; cho thue dfit, kho bai, van phOng, nha a,bai d6 xeKinh doanh bfit dQng san, quy~n sir dl,lng dM thuQc chU sahfru, chU sir dl,lnghoi;icdi thueSan xufit san phAm khac tir g6; san xufit san phAm tir tre,nira, ram, r~ va v~t li~u tSt b~n; Mua ban mli cao suKhai thac, chS biSn g6, san xufit cac mi;ithang: ill, ban ghS,giuOng ngli, mi;ithang gia dl,lng, cac san phAm trang trf nQithfit

Du lich, dich V\l,dao ~o, sat h~ch lai xe

Chuyen san xufit, chS ~o may sa chS mli cao su

Tr6ng trQt, chS biSn nling san, lam san; Chan nulii gia suc,gia dm; Cling nghi~p hoa chfit phan bon va cao suTr6ng, cham soc, khai thac, chS biSn va tieu thl,l cao suthien nhien

Tr6ng, cham soc, khai tMc va chS biSn mli cao su

Tr6ng cay cao su va sa chS mli Cao su; Dich V\l h6 trqtr6ng mm cay Cao su; Tr6ng rirng, chS biSn g6, chan nuliigia suc; D~i Iy mua ban, phan ph6i cay gi6ng, phan bon,cac san phAmCao suTr6ng cay cao su va sa chS mll cao su; Dich V\lh6 trq tr6ngmai ti~u di~n; Tr6ng rirng; D~i Iy bon phan; Kinh doanhxufit nh~p khAu

Tr6ng, cham soc, khai thac, chS biSn cao su ~i Lao

Tr6ng va cham soc cay cao su

T~P DoAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO pHANS6 236 Nam Ki' Khai Nghla, phuOng 6, qu~n 3, TP. H6 Chi Minh

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Ten cong ty con

C6ng ty C6 phAn DAu tu Phat tri~nCao su Ngh~ An

C6ng ty C6 phAn Cao su Tan BienKampongthom

Cong ty C6 phAnCao su Ba Rja

Cong ty C6 phAn Cao su PM Ri~ngKratie

Cong ty C6 phAnVRG Phil Yen

Cong ty C6 phdn Cao su Tan Bien

C6ng ty C6 phAn Khu C6ng nghi~pDAuGiay

Cong ty C6 phAn Khu C6ng nghi~pLongKMnh

Cong ty C6 phAnCao su Ha Giang

Cong ty C6 phdn Cao su TruOng PMt

Cong ty C6 phAn Cao Su D6ng PhilKratie

Cong ty C6 phAn Cao Su D6ng NaiKratie

Cong ty C6 phAn Thuy di~n VRGNgQcLinh

Cong ty C6 phAn Cao su Ky thu~tD6ng Phil

Noi thanh I~p va hOl,ltdQng

S6 17, dUOngPhan Dang Luu, PhuOngTruOng Thi, Thanh ph6 Vinh, tinhNgMAnT6 8, ap Th~nh PM, xa Tan Hi~p,huy~n Tan Chau, tinh Tay NinhHuy~n Chau Duc, tinh Ba Rja, VfingTauThon Phu Nguyen, huy~n PM Ri~ng,tinh Binh Phuac

Thanh ph6 Tuy Hoa, tinh Phu Yen

Huy~n Tan Chilu, tinh Tay Ninh

Km 2, tinh lQ 769, xa Bau Ham 2,huy~n Th6ng Nhat, tinh D6ng NaiKhu cong nghi~p Long Khanh, xaBinh LQc, thj xa Long Khanh, tinhD6ngNai

Nh6m 4, T6 9, Thj tran Vi~t Quang,huy~n BAcQuang, tinh Ha Giang

Thua dat s6 117, 118, to-ban d6 s6 15,ap 1, xa Hung Hoa, huy~n Bau Bang,tinh Binh DuongAp Thu~n Phu 1, xa Thu~n Phu, huy~nD6ng Phu, tinh Binh Phuac

Ap Trung Tam, xa Xuan L~p, thj xaLong Khanh, tinh D6ng Nai

Thj tran Dak GLei, huy~n DAk Gtei,tinhKon Tum

Xa Tan L~p, huy~n D6ng Phil, tinhBinhPhuac

19

Tyl~TY I~ 19i qu~~n Ho~t dQng kinh doanh chinh

ich bieuquy~t

94,56% 96,37%Tr6ng cay cao su: tr6ng, cham s6c, khai thac va ch€ bi€ncao su nguyen chat; Tr6ng rimg va chAm s6c rimg

99,13% 99,97% Tr6ng va cham s6c cay cao su

97,47% 97,47%Tr6ng, cham s6c, khai thac, ch€ bi€n va kinh doanh mu caosu thien nhien; djch V\I khach s~n va du Ijch

70,00% 70,00%San xuat san phAm khac til cao su; Tr6ng rimg va cham s6crimg; Tr6ng cay cao suDAu tu xay dlJIlg, quan 15'v~ hanh va kinh doanh di~n

94,70% 94,70% thuong phAm cac nha may thUy di~n. DAu tu tr6ng, khaitMc, ch€ bi€n cao suTr6ng trQt, cong nghi~p h6a chat phan b6n va cao su; San

98,46% 98,46% xuat, kinh doanh v~t tu, d\lI1g C\l ph\lc V\I san xuat n6ngnghi~p

72,75% 87,37%Kinh doanh bat dQng san, quy~n su d\lI1gdfrt thuQc chit So'hiiu, chit su d\mg ho~c di thue

75,68% 81,00%Kinh doanh bat dQng san, dAu tu xay dlJIlg va kinh doanhC<1So' h~ tAngkhu cong nghi~p

Tr6ng, cham s6c, khai tMc va ch€ bi€n mit cay cao su;

100,00% 100,00%Djch V\I h6 trq tr6ng mai; Chan nuoi gia suc; Tr6ng vacham s6c rimg; Ch€ bi€n g6; D~i 15'mua ban t~n thu mitcao su

55,09% 90,00% Ch€ bi€n g6; Mua ban mit cao su

62,28% 88,06% Tr6ng, cham s6c, khai thac, ch€ bi€n cao su

88,67% 88,67%Tr6ng, khai tMc va ch€ bi€n cao su va cay nong nghi~p.San xuat, mua ban v~t tu nong nghi~p

77,46% 99,38% San xuat, truy~n tai va phan ph6i di~n

Ch€ bi€n cao su kY thu~t va cac san phAm dan d\mg tir cao41,55% 74,44% su; Kinh doanh thuong m~i, xuat nh~p khAu cao su, v~t tu,

phan bOn, h6a chat

T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TV CO pHANs6 236 Nam Ky KMi Nghla.L£huOng 6, gu~n 3, TP. H6 Chi Minh

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Tyl~

Ten cong ty con Noi thilnh I~p va ho~t d{lngTy I~ IQi qu~~nich bieu

quy~t

Cong ty cA phan Cao su Bao LamXii LQc Bao, huy~n BilO Lam, tinh 93,68% 93,68%LamD6ng

Cong ty cA phan Cong nghi~p AnKhu Cong Nghi~p R~ch B~p, dUOng

Di€nDl, xii An Di€n, huy~n B€n Cat, tinh 92,67% 97,00%Binh Duong

Cong ty cA phan Kinh doanh bfrt dQng Khu ph6 3, thj trfrn Dau Ti€ng, huy~n 54,72% 54,72%san Cao Su Dau Ti€ng Dau Ti€ng, tinh Binh Duong

Cong ty cA phan Th@thao Cao su Phti Xii Phti Ri€ng, huy~n Phti Ri€ng, tinh 92,20% 100,00%Ri€ng Binh Phuac BinhPhuac

Cong ty cA phan G6 MDF VRG KienLo M, dUOng s6 1, KCN Th~nh LQc,xii Th~nh LQc, huy~n CMu Thanh, 99,82% 100,00%

Giang tinh Kien GiangCong ty cA phan Dau tu Xay d\l11g Thon PM Nguyen, huy~n Phu Ri€ng, 86,19% 87,18%Cao su PM Thjnh tinh Binh PhuacCong ty cA phan Cao su D6ng Phti C\lm 3 clng, xii Ea PO, huy~n Cu Jut, 49,34% 88,41%DakNong tinh D~k NongCong ty cA phk Ch€ bi€n Xufrt nh~p Ap B€n Muong, xii Th~nh Duc, huy~n 50,67% 70,60%khftu G6 TfiyNinh Go Dau, tinh TfiyNinh

Cong ty cA phan Co khi V~n teii Cao Khu ph6 4A thj trfrn Dau Ti€ng, huy~n 61,87% 68,34%suDau Ti€ng Dau Ti€ng, tinh Binh Duong

Cong ty cA phk PMn bon ThuongC\lm cong nghi~p ti@uthli cong nghi~pThu~ An, xii Thu~n An, huy~n D~k 46,21% 53,61%

m~i Phti Thjnh Mil, tinh D~ Nong

Cong ty cA phan Cao su Lai Chau IIThj trfrn MuOng Te, huy~n MuOng Te, 99,79% 100,00%tinh Lai CMu

Cong ty cA phan Cao su Ba Ria Qu6c IQ 56, xii Binh Ba, huy~n CMu 92,75% 100,00%Kampong Thorn Duc, tinh Ba Ria, Viing Tau

Cong ty cA phan Cao su Chu se s6 420 Himg Vuong, thj trfrn Chu Se, 99,95% 99,95%Kampong Thorn huy~n Chu Se, tinh Gia Lai

Cong ty cA phan Cao su Mang Yang s6 536 Nguyen Hu~, thj trfrn D~k Doa, 100,00% 100,00%Ratanakiri huy~n Diik Doa, tinh Gia Lai

20

Ho~t d{lng kinh doanh chinh

Tr6ng, khai thac va ch~ bi~n cao su thien nhien. Qmin Iy,bao v~, tr6ng rirng, khai thac va ch€ bi€n lam san

Kinh doanh bfrt dQng san, quy€n su d\lllg dfrt thuQc chli s6hiiu, chli su d\lng ho~c di thue

Thi cong xay d\l11gcong trinh dan d\lng, cong nghi~p; Dautu xay d\l11gva kinh doanh k€t du h~ tkg ky thu~t KCN,khu dan cu; Kinh doanh va cho thue nha 6, van phong, nhaxu6ng, nha kho, b€n biii; Tu vfrn, moi giai, djnh gia va dfrugia bfrt dQng san,quy€n su d\lng dfrt

Ho~t dQng th@thao

San xufrt g6 dan, g6 l~ng, van ep va van mong khac; Tr6ngrirng va cham soc rirng

Tr6ng, cham soc, khai thac va ch€ bi€n mli cao su; ch€ bi€ng6Tr6ng, cham soc, khai thac va ch€ bi€n mli cao su

Cua, xe, bao g6 va bao quan g6; Khai thac g6; San xufrt g6dan, g6 l~g, van ep va van mong khacDjch V\l v~n tai hang bOa b~ng dUOng bQ; Sua chua maymoc, thi€t bj san xufrt; Sua chua may moc, thi€t bj phuongti~n v~n tai (trir thi€t k€ phuong ti~n giao thong dUOngbQ)

San xufrt phan bon va hqp chfrt ni to; Khai thac da, cat, soi,dfrt set; Tr6ng cay cao su; Tr6ng rirng va cham soc rirng

Tr6ng, cham soc, khai thac va ch€ bi€n mli cao su

Tr6ng, cham soc, khai thac va ch€ bi€n mli cao su

Ho~t dQng djch V\l tr6ng trQt; San xufrt san phAm khac tilcao su; Tr6ng cay cao su; Tr6ng cay di€u; Tr6ng cay capheTr6ng cay cao su; Tr6ng rirng va cham soc rirng; Channuoi trau, bo; San xufrt phan bOn NPK; V~ tai hang hoabkgduOngbQ

TAp DO AN CONG NGHIJ):P CAO SU VIJ):T NAM - CONG TY CO pHANs6 236 Nam Ky Khai Nghla, phuOng 6, qu~n 3, TP. H6 Chi Minh

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Ten cong ty con

Cong ty C6 phAn Phan vi sinh QuangTrj

Cong ty TNHH Phat tri~n Cao suPhuac Hoa Kampong Thorn

Cong ty C6 phful Khu cong nghi~pB~c D6ng Phli

Cong ty C6 phftn Khu cong nghi~pCao su Binh Long

Cong ty C6 phftn Cao su Yen Bai

Cong ty C6 phftn Cao su Dftu Ti~ngLao Cai

Cong ty C6 phftn Cao su Krong BukRatanakiri

Cong ty C6 phftn Cao su Chu ProngStung Treng

Cong ty C6 phftn Cao su Dftu Ti~ngKratie

Cong ty C6 phftn Cao su Dftu Ti~ngCampuchia

Cong ty C6 phful Ch~ bi~n G6 Cao suD6ngNai

Cong ty TNHH MTV Dja 6c Cao suD6ng Nai

Cong ty C6 phful G6 D6ng PM

Cong ty TNHH Phat tri~n Cao suC.R.C.K

Noi thilnh I~p va ho~t d(ing

KCN Quan Ngang, xii Gio Quang,huy~n Gio Linh, tinh Quang TrjXii Boeung Lavea, huy~n Santuk, tinhKampong Thorn, Vuang qu6cCampuchia

Khu ph6 Bfm Ke, thj trAn Tan PM,huy~n D6ng Phli, tinh Binh Phuac

Ap 3A, xii Minh Hung, huy~n ChanThanh, tinh Binh Phuac

Thon 2, xii Tan Thjnh, Thanh ph6 YenBai, Tinh Yen Bais6 nha 186, dUOng Hoang Lien,phuOng c6c L~u, TP. Lao Cai, tinhUoCai

Xii Ea H6, huy~n Krong Buk, tinh Da.kUk

Xii Ia Drang, huy~n Chu Prong, tinhGia Lais6 33, T6 26, khu ph6 2, thj trAn DftuTi~ng, huy~n Dftu Ti~ng, tinh BinhDuangKhu ph6 2, thj trAn Dftu Ti€ng, huy~nDftu Ti~ng, tinh Binh DuangDuOng s6 7, KCN Long Khanh, xiiBinh LQc, thj xii Long khanh, tinhD6ngNai

Ap Trung Tam, xii Xuan L~p, thj xiiLong khanh, tinh D6ng Nai

KCN D6ng Xoai I, xii Tan Thanh, thjxii D6ng Xoai, tinh Binh PhuacXii Don Cam Pech, huy~n San Dan,Tinh Kampong Thorn, Vuang qu6cCampuchia

21

Ty I~ IQiich

72,03%

66,62%

45,39%

55,38%

99,77%

86,70%

100,00%

99,85%

95,00%

97,91%

69,00%

100,00%

29,02%

100,00%

Tyl~quy~nbi~u

J.quyet

72,25%

100,00%

91,00%

76,53%

100,00%

100,00%

100,00%

99,85%

95,00%

97,91%

69,00%

100,00%

52,00%

100,00%

Ho~t d(ing kinh doanh chinh

San xuM phan bon va hgp chAtni to'

Tr6ng, cham soc, khai thac va ch~ bi~n mll cao su

Kinh doanh bAt dQng san, quy~n sir d\ll1g dAt thuQc cM sahfru, chll sir d\ll1g ho~c di thue; Tr6ng cay cao su; Xayd\ffig nha cac lo~iKinh doanh bM dQng san, quy~n sir d\ll1g dAt thuQc chll sahfru, cM sir d\lllg ho~c di thue; Tr6ng rung va cham socrung; Xay d\ffig cong trinh ky thu~t dan d\lllg khac

Tr6ng cay cao su va sa ch~ mll cao su

Tr6ng, cham soc, khai thac va ch~ bi~n mll cao su

Dftu tu, cham soc, ch~ bi~n, tieu th1,1cao su; Dftu tu xayd\ffig cO' sa h~ tftng, xay d\ffig dan d1,1ng;Mua ban xuAtnh~p kh~u cao su

Tr6ng, cham soc, khai tMc va ch€ bi~n mll cao su

Tr6ng, cham soc, khai thac va ch€ bi~n mll cao su

Tr6ng, cham soc, khai thac va ch€ bi~n mll cao su

San xuAt g6 dan, g6 I~ng, van ep va van m6ng khac; Khaithac g6; Cua, xe, bao g6 va bao quan g6; San xuAt giuOng,ttl, ban, gh€

Kinh doanh bAtdQng san; Dftu tu h~ tftng khu cong nghi~p,khu dan cu, khu thuang m~i djch Vl,l, khu nghi duang

San xuAt san ph~m tir g6,tre, mIa, ram, r~ va v~t li~u t~tb~n; Khai thac g6; San xuAtgiuOng, ttl, ban, gh€

Tr6ng, cham soc, khai tMc va ch~ bi~n mll cao su

T~P DoAN CONG NGHIE;p CAO 8U VIE;T NAM - CONG TY CO pRANS6 236 Nam Ky Kh6i Nghia, phuOng 6, qu~ 3, TP. H6 Chi Minh

Bao cao tai chinh hqp nhAtCho ky kS toan tir ngay 01/06/2018 dSn ngay 31/1212018

8tt

92

93

94

95

96

97

98

99

100

101

102

103

104

105

106

Ten cong ty con

Cong ty cli phfrn Khu cong nghi~pTan Binh

Cong ty cli phfrn VRG Khai Hoan

Cong ty TNHH Cao su BolikhamxayHaimh

Cong ty TNHH Phat tri~n Cao su TayNinh Siem Ri~p

Cong ty TNHH MTV VRGOudomxay

Cong ty TNHH VKETI

Cong ty cli phfrn Cao su Dfru TiSngLai Chau

Cong ty TNHH Cao su Ea H'leo BM

Cong ty TNHH Cao su Phuac HoaDa.kUikCong ty cli phfrn Cao su MuOng NheDi~n Bien

Cong ty TNHH MTV Cao su Qua Van

Cong ty cli phfrn Xu~t khAu Cao suVRG NMt Ban

Cong ty cli phfrn G6 Li)c Ninh

Cong ty TNHH Cao su & Urn nghi~pPhuac Hoa - Dilk L~kCong ty TNHH San xu~t G6 cao suKon Tum

Noi thanh I~p va hOl;ltd{ing

Xii Tan Binh, huy~n B~c Tiin Uyen,tinh Binh Duang

Ap cfru S~t, xii Lai Hung, huy~n BSnCat, tinh Binh DuangTinh Bolikhamxay, nuac Ci)ng hoaDiin chil Nhan dan LaoXii Trapeang Prasat, huy~n TrapeangPrasat, tinh Oddar Mean Cheay,Vuang qu6c CampuchiaTinh Oudomxay, nuac Ci)ng hOa DancM Nhiin dan Lao

Tinh Kratie, Vuang qu6c Campuchia

Khu 2, thi tr~n Than Uyen, huy~nThan Uyen, tinh Lai ChauTinh Ratanakiri, Vuang qu6cCampuchia138 Himg Vuang, thi trk Ea Sup,huy~n Ea Sup, tinh D~k LilkBan MuOng Nhe, xii MuOng Nhe,huy~n MuOng Nhe, tinh Di~n BienTinh Salavan, nuac Ci)ng hOa Dan cMNhan dan Lao269A Nguy€n TrQng Tuy~n, phuOng10, qu~n PM Nhu~n, TP. H6 Chi MinhDuOng Di~n Bien Phil, Khu ph6 NinhThu~, thi tr~n Li)c Ninh, huy~n Li)cNinh, tinh Binh PhuacThon 2, Xii Ia Jlai, huy~n Ea Sup, tinhD~k LilkThon 01, Xii Dilk La, Huy~n Dak Ha,TinhKon Tum

22

Ty I~ IlJiich

59,64%

51,04%

100,00%

60,00%

100,00%

97,01%

99,97%

100,00%

66,62%

100,00%

100,00%

50,00%

95,54%

64,94%

43,11%

TYI~quy~nbi~uquy~t

95,00%

51,04%

100,00%

100,00%

100,00%

100,00%

100,00%

100,00%

100,00%

100,00%

100,00%

50,00%

95,54%

97,48%

51,00%

HOl;ltd{ing kinh doanh chinh

DAu tu xay d\ffig va kinh doanh k~t cAu h<;ltAng kY thu~tkhu cong nghi~p; Kinh doanh nha 6, cho thue van phOng,nha xu6ng, nha kho, bSn biii

San xu~t gang tay y tS cac IO<;li

Tr6ng, cham soc, khai thac va chS biSn mil cao su




Tr6ng cay cao su; Xay d\ffig nha cac IO<;li;Khai thac qu~ngkim IO<;liqui hiSm





Ban buon cao su

Cua, xe, bao g6 va bao quan g6; Khai thac g6; San xu~t g6

Tr6ng cay an qua; ChS biSn va bao quan rau qua; Tr6ngcay cao su; San xu~t san phAmkhac tir cao suKhai thac g6 va lam san khac; thu nh~t san phAm tir rimg;Cua, xe, bao g6 va bao quan g6.

". ',~ "'" .;. l:>.- -. '''' It

T~P BoAN CONG NGHIE;P CAO SU VIE;T NAM - CONG TY CO pHANS6 236 Nam Ky KhaiNghla, phu<mg 6, qu~n 3, TP. H6 Chi Minh

CONG TY LIEN KET, LIEN DOANH

T~i ngay 31/12/2018, T~p doan co hai muoi (20) Cong ty lien k~t, lien doanh nhu sau:

Bao cao tai chinh hgp nhiltCho kYk~ toan tiT ngay 01/06/2018 d~n ngay 31/12/2018

Lo E, KCN LQc An, Binh San, xaCong ty C6 phftn Dftu tu va Phat tri@n Bi,nh San, huy~n Long Thanh, Tinh

8 VRG Long Thanh DongNai 31,00%Lo TT2-1, du<mg D4, KCN DongNam, xa Hoa Phu, huy~n CIl Chi, TP.

9 Cong ty C6 phftn Dftu tu Sai Gon VRG H6 Chi Minh 17,34%

Cong ty C6 phftn Cao su Thanh ph6 H6 S6 636 du<mg Vo Van Ki~t, phu<mg10 Chi Minh I, qu~n 5, TP. H6 Chi Minh 27,14%

Cong ty C6 phftn Du Ijch Cao su Ham Ph6 Ham R6ng, thj trfrn Sapa, huy~n11 R6ng Sapa, tinh Lao Cai 34,00%

23

Stt

2

3

4

5

6

7

Ten cong tylien k~t, lien doanh

Cong ty C6 phftn Th6ng Nhfrt

Cong ty C6 phftn Dftu tu Xay d\IIlg Caosu

Cong ty C6 phftn Xay d\IIlg & Tu vfrnDftu tuCong ty TNHH Nghien cUu Khoa hQc& SXTN Cao su Visorutex

Cong ty C6 phftn Dftu tu Xay d\IIlg COSo'H~ tftng Binh Phuac

Cong ty C6 phftn Kinh doanh BOTDU<mgDT.741

Cong ty C6 phftn go MDF VRGDongwha

Noi thanh lip va hOl}.td(lng

KCN Bau Xeo, xa Song Trftu, huy~nTrang Born, tinh D6ng Nai

267 Di~n Bien Phil, phu<mg 6, qu~3, TP. H6 Chi Minh

269A Nguy~n TrQng Tuy@n,phu<mg10, qu~n Phil Nhu~, TP. H6 ChiMinh868 Trftn Quy Khmlch, qu~n 1, TP.H6 Chi Minh

Ap Hoa Vinh, xa Thanh Tam, huy~nChan Thanh, tinh Binh PhuacKm 72+000, du<mg DT.741, frpThu~n Hai, xa Thu~ Phil, huy~nD6ng Phu, tinh Binh PhuacLo G, Khu cong nghi~p Minh HungIII, xa Minh Hung, huy~n ChanThanh, Tinh Binh Phuac

Ty I~IQi ich

36,07%

28,00%

47,88%

27,78%

29,17%

38,60%

49,00%

Tyl~quy~n bi~uquy~t

36,07%

28,00%

47,88%

27,78%

29,17%

46,80%

49,00%

31,00%

22,54%

27,14%

39,05%

HOl}.td(lngkinh doanh chinh

DAutu xay d\IIlg va kinh doanh C<J So'h~ clng khucong nghi~p; kinh doanh di~n, nuac s~ch; djch V\lxU:Iy nuac thaiThi cong cac cong trinh dp thoat nuac; Thi congxay d\IIlg cong trinh cong nghi~p, dan d"mg, thllyIgi, giao thOng, cftu du<mgThi cong xay d\IIlg cac cong trinh; Di@utra C<J

ban, I~p dl! an dftu tu; Thi~t k~ va I~p t6ng dl!toan cong trinh xay d\IIlg dan d"mg & congnghi~p

Tr6ng, khai thac, ch~ bi~n va xufrt khftu cao suSan xufrt v~t li~u xay dlJllg tiT dfrt set; Xay dlJllgnha cac lo~i; Xay d\IIlg cong trinh du<mg s~t vadu<mg bQ; Ban buon t6ng hgpSan xufrt be tong va cac san phftm tiTxi mang vath~ch cao; Xay dlJllg nha cac lo~i; Xay d\IIlgcong trinh du<mg s~t va du<mg bQTr6ng rung, khai thac, ch~ bi~n g6, dam nguyenli~u; San xufrt, kinh doanh g6 nhan ~o MDF, hoachfrt ph\lc V\lnganh g6Xay d\IIlg h~ tftng khu cong nghi~p, nha, C<J So'h~tftng Icy thu~t do thj, khu dan cu, khu kinh t~; Dftutu xay d\IIlg cong trinh thUy di~n, nhi~t di~n:Kinh doanh di~n, nuac trong khu cong nghi~p vado thj

Kinh doanh bfrt dQng san, quy@n SU:d"mg dfrtthuQc chll So'hfiu, chll SU:d\lDgho~c di thueKhai hoang, tr6ng mai, cham soc, khai thac, ch~bi~n va mua ban cac san phftm tiTcay cao su; sanxufrt mua ban, ch~ bi~n nong lam san xufrt khftu

Di@uhanh tua du Ijch

T~P DoAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO pHANS6 236 Nam Ky Khai Nghla, phuOng 6, gu~n 3, TP. H6 Chi Minh

Bao cao tai ehinh hQll nhfitCho kY ke toan til ngay 01/06/2018 den ngay 31/12/2018

Stt

12

13

14

15

16

17

18

19

20

Ten eong tylien k~t, lien doanh

C6ng ty C6 ph~n Cao su Ben Thanh

C6ng ty C6 ph~n Xay dlJIlg Cao suD6ngNai

C6ng ty C6 ph~n LQcThinh

C6ng ty C6 ph~n PM Vi~t Tin

C6ng ty C6 ph~n Chi sgi Cao su V.R.GSA DO

C6ng ty TNHH D6 th! va C6ng nghi~pNamTanUyen

C6ng ty C6 ph~n Che bien g6 Cao suChuPah

C6ng ty C6 ph~n Phat tri€n N6ngnghi~p Vi~t My Ha TInh

C6ng ty C6 ph~n Khu c6ng nghi~p H6Nai

Noi thanh I~p va hOl}.tdQng

L6 B3,1 KCN Tay B~c Cli Chi, TP.H6 Chi Minh

DuOng s6 1, ~p Trung Tam, xa XuanL~p, thi xa Long Khanh, tinh D6ngNai

KCN Nhon Tr~ch 2, LQc Khang, xaHi~p Phuac, huy~n Nhon Tr~ch, tinhD6ngNaiKhom 10, ~p Tdn Cao Van, xa BauHam 2, huy~n Th6ng Nh~t, tinhD6ng NaiL6 K5, K6, K7 DuOng N9A, KCND~u Giay, xa Bau Ham 2, huy~nTh6ng NhM, tinh D6ng Nai

Van phong N6ng truOng LongThanh, Khu 13, xa Long Duc, huy~nLong Thanh, tinh D6ng NaiKhu C6ng nghi~p Ia Khual, th6n TanL~p, xa Ia Khual, huy~n Chu Pah,tinh Gia Lai

S6 16 VO Liem Son, TP. Ha T"mb,tinhHa T"mb

KCN H6 Nai, xa H6 Nai, huy~nTrang Born, tinh D6ng Nai

24

Tyl~IQi ieh

48,85%

35,88%

32,59%

25,00%

49,06%

8,46%

34,32%

36,00%

38,23%

Ty I~quy~nbi~u

quy~t

48,85%

41,50%

32,59%

25,00%

49,06%

20,00%

34,32%

36,00%

40,13%

HOl}.tdQngkinh doanh ehinh

San xu~t va mua ban san phAm cao su; Bang tai,day curroie, cao su nguyenli~u, san phAm cao suky thu~tXay dlJIlg c6ng trinh dan dt,mg, c6ng nghi~p, giaoth6ng, thuy Igi; San xu~t v~t li~u xay dlJIlg:Bet6ng tuai, betong nhl!a nong, 6ng c6ng, duki~n be tong duc sgn; Tr6ng, khai thac, che bienva mua ban san phAm cay nong nghi~p va congnghi~pXay dlJIlg c6ng trinh dUOngsM va dUOngbQ;XaydlJIlg cong trinh giao thong; Kinh doanh b~t dQngsan, quy€n sir d\lng dM thuQc chti sa hfru, cM sird\lng ho~c di thue; D~u tu xay dlJIlg h~ tbg khucong nghi~pXay dlJIlg c6ng trinh dUOng s~t va dUOng bQ;Kinh doanh b~t dQng san, quy€n sir d\lng d~tthuQc chti sa hfru, chti sir d\lng ho~c di thueSan xu~t sgi nhan ~o, san xu~t san phAm khac tircao suKinh doanh b~t dQng san, quy€n sir d\lng d~tthuQc chti sa hfru, chti sir d\lng ho~c di thue; XaydlJIlg nha cac lo~i; Xay dlJIlg cong trinh dUOngs~t va dUOngbQKhai thac g6; San xu~t san phAm khac ill g6; sanxu~t san phAm ill tre, nua, ram, r~ va v~t li~u tetb~nKhai thac khoang hoa ch~t va khoang phanbon;Thoat nuac va xir Iy nuac thai Xay dlJIlg c6ngtrinh ky thu~t dan d\lngD~u tu va kinh doanh ket du h~ clng khu congnghi~p; cung c~p nuac sinh ho~t va san xu~t; Tuv~n I~p cac lo~i dl! an, thiet ke, thi c6ng xay dlJIlgnha xuang va cac c6ng trinh h~ t~ng ky thu~t

\\..v\.~ laJ . t.:: -r I'Q..II

T~P DoAN CONG NGHItp CAO SU VItT NAM - CONG TY CO pHAN Bao eli t"" h' h h h~So 236 N K' Kh" N h-' 0 ••I e m Q'Pn at

am y en g la, phuOng 6, gu~n 3, TP. Ho Chf Minh Cho ky ke toan tir ngay 01/06/2018 den ngay 31/12/2018

II. KY KE ToAN, DON VJ TIEN Tt SU DVNG TRONG KE ToAN

01. Ky k@toan nam

KJ ke,toan ~am cua T~p doan b~t dAu tlr ngay 01/01 va ket thuc vao ngay 31/12 hang nam duong lich. Cho ky ke toanket thuc ngay 31/12/2018, T~p doan da I~p Bao cao tai chinh hqp nhfrt Cho ky ke toan tir ngay 01/06/2018 den nga31/12/2018. . Y

02. Don vj ti@nt~ sir dyng trong k@toan

Don vi ti~n t~ sir dVng trong ke toan hi D6ng Vi~t Nam (ky hi~u qu6c gia la "d"; ky hi~u qu6c te la "VND").

III. CHUA.N MVC vA CHE DQ KE ToAN Ap DVNG

01. Ch@di) k@toan ap dyng

T~p doan ap dVng Che dQ,Ke toan doanh nghi~p ban hanh theo Thong tu s6 200/2014/TT-BTC ngay 22/12/2014 cua BoT~i chinh Hu6ng ,dful Che dQ ~e t?an Doanh nghi~p, thOng tu s6 53/20 16/TT-BTC ngay 21/03/2016 cua BQ Tai chmhve vi~c sua d6i, bo sung mQt so dieu cua Thong tu s6 200/20 14/TT-BTC.

02. Tuyen b6 v@vi~e tuan thil Chuiin m\fe va Ch@di) k@toan

T~p doan da ap dVng cac ChuAn m\fc ke toan Vi~t Nam va cac van bim hu6ng d~n ChuAn m\fC do Nha nuoc da banhanh. Cac bao cao tai chfnh dugc I~p va trinh bay theo dUng mQi quy dinh cua tUng chuAn m\fC, thOng tu hu6ng dfulth\fc hi~n chuAn m\fC va Che dQke toan hi~n hanh dang ap dVng.

Cho mvc dfeh l~p va trinh bay bao cao tai chfnh hqp nhfrt nay, np doan da ap d\lllg ChuAn m\fc Ke toan Vi~t Nam s625 - Bao cao tai chinh hqp nhfrt va ke toan khoim dAu tu vao Cong ty con, Cong ty lien ket. Bao cao tM chfnh hqp nhfrtcua T~p doan dugc I~p va trinh bay theo hu6ng d~n t~i ThOng tu s6 202/2014/TT-BTC ngay 22/12/2014 cua BQ Taichfnh v~ vi~c Hu6ng d~n phuong phap l~p va trlnh bay Bao cao tai chinh hqp nhfrt.

IV. cAc cHiNH SACH KE ToAN Ap DVNG

01. CoosO'ltip Bao clio tai ehinh hQ'p nhftt

Bao cao tai chfnh hqp nhfrt cua T~p doan dugc I~p tren C(J sa hqp nhM Bao cao tai chinh rieng cua T~p doan va Bao caotai chinh cua Cong ty con do T~p doan kiSm soat. Vi~c kiSm soat d~t dugc khi T~p doan c6 kha nang kiSm soat cacchfnh sach tM chfnh va ho~t dQng cua cac Cong ty nh~n dAu tu nh~m thu dugc Igi fch tlr cac ho~t dQng cua cac Cong tynay.

Bao cao tai chfnh cua cac Cong ty con dugc l~p cho cling nam tai chfnh voi Bao cao tai chinh rieng cua T~p doan, apd\lng cac chinh sach ke toan nhfrt quan voi chfnh sach ke toan cua T~p doan. Trang truOn~ hqp dn thiet, Bao cao taichinh cua Cong ty con dugc di~u chinh dS dam b{lOtinh nhfrt quan trong cac chinh sach ke toan dugc ap d\lng t~i T~pdoan va cac Cong ty con.

Ket qua ho~t dQng kinh doanh cua cac Cong ty con dugc mua hoi)c ban di trong nam dugc trinh bay trong Bao cao taichfnh hqp nhfrt tir ngay mua l~i hoi)c cho den ngay ban di kho{m dAutu a Cong ty d6.

Cac s6 du, thu nh~p va chi phi cM yeu, kS ca cac khoan lai hay 16 chua th\fc hi~n phat sinh tir cac giao dich nQi bQ dugclo~i tm khi hqp nhfrt Bao cao tai chfnh.

Lgi feh cuac6 dong thiSu s6 thS hi~n phAn Igi nhu~n hoi)c 16 va cac tai san thuAn khong n~m giu bai c6 dong cua T~pdoan va dugc trinh bay a m\lc rieng tren Ring can d6i ke toan hqp nhfrt va Bao cao ket qua ho~t dQng kinh doanh hqpnhfrt.

25

T~P DOAN CONG NGHI.E:P CAO SU VI.E:TNAM - CONG TY CO PHAN Bao cao Uti chinh hQ'Pnhat86236 Nam Ky Kh6'i Nghia, phuOng 6, gu~n 3, TP. Hd Chi Minh Cho ky k~ toan tir ngay 01/06/2018 d~n ngay 31/12/2018

Bao c~o tai chinh hgp nhAt cho ky k~ toan tiTngay 01/06/2018 d~n ngay 31/12/2018 clla cac dan vi tham gia hgp nhAtbao g6m:

Bao cao tai chinh Don vi y ki~n ella Ki@m8tt Ten cong ty

tham gia hQ'P nhat ki@mtoAD toan vien tren Baocao ki@mtoaD

C6ng ty m~ - T~p doan C6ng nghi~p Bao cao tai chinhAASC ChAp nh~n toan

Cao su Vi~t Nam rieng ph~n

2 C6ng ty TNHH MTV T6ng C6ng ty Bao cao tai chinh AASC chAp OO~ntoanCao su D6ng Nai rieng ph~n

3 C6ng ty TNHH MTV Cao su BinhBao cao tai chinh AVA chAp OO~ntoan

Long ph~nC6ng ty TNHH MTV Cao su D~u Bao cao tai chiOO AVA chAp nMn toan4 Ti~ng rieng ph~n

5 C6ng ty TNHH MTV Cao su LQCBao cao tai chinh AVA chAp nh~n toim

Ninh phk

6 C6pg ty TNHH MTV Cao su PMBao cao tai chinh AASC

Rieng Ngoe;titrirC6ng ty TNHH MTV Cao su Kr6ng Bao cao tai chinh AASC chAp nMn toan7 Buk rieng ph~nC6ng ty TNHH MTV Cao su Ea Bao cao tili chinh AFC chAp nh~n to~8 H'Leo rieng phan ~~C6ng ty TNHH MTV Cao su Chu AASC chAp nMn to~n "

Bao cao tai chiOO \9 Pr6ng phan ,hBao cao tai chinh AASC chAp nh~n to~n \10 C6ng ty TNHH MTV Cao su Chu Se rieng phiin \

JC6ng ty TNHH MTV Cao su Kon Bao cao tai chiOO AVINA- chAp nh~n toan .

?'11 Tum rieng IAFC phk ~C6ng ty TNHH MTV Cao su Mang Bao cao tai chinh AVA chAp nh~n to~n

12 Yang phanC6ng ty TNHH MTV Cao su Chu Bao cao tai chinh AVINA- chAp nh~n to~n13 Pi!ih rieng IAFC phanC6ng ty TNHH MTV Cao su Quang Bao cao tai chinh AAC

14 Nam Ngoe;titfirC6ng ty TNHH MTV Cao su Nam AAC chAp nh~n toan

15 Bao cao tili chiOOph~nGiang - Quang Nam

C6ng ty TNHH MTV Cao su Ha Bao cao tai chiOO AVA16 TInh rieng Ngoe;titrir

C6ng ty TNHH MTV Cao su Huang AASC chAp nh~n to~n17 Bao cao tai chinh

Khe -Ha TInh phiinC6ng ty TNHH MTV Cao su Thanh Bao cao tai chiOO

AVA18 H6a Ngoe;titrir

C6ng ty TNHH MTV Cao su Quang Bao cao tai chinhAVINA- chAp nh~n to~

19 Tri IAFC phanC6ng ty TNHH MTV Cao su BiOO Bao cao tai chinh

AVA chAp nh~n to~20 Thu~n phan

C6ng ty TNHH MTV Cao su Quang Bao cao tai chinh AAC chAp nMn to~n21 Ngai phan

22 Vi~n Nghien clm Cao su Bao cao tai chinh AASC Ngoe;titrir

23 Trung tam Y t~ Cao su Bao cao tM chiOO

Bao cao tai chinhThang

24 Te;tpchi Cao su LongTDK Ngoe;titrir

25TruOng Cao d&ng C6ng nghi~p Cao Bao cao tai chinhsu

chAp nh~n to~n26 C6ng ty C6 ph~n Cao su Ba Ria Bao cao tai chiOO AASC phan

C6ng ty C6 ph~n Cao su Tan BienBao cao tai chinh chAp nh~n to~n

27 rieng AASC phan

26

T~P DoAN CONG NGHI~P CAO SUVI~T NAM - CONG TY CO pHAN Bao clio tai chfnh hc;rpnhatS6 236 Nam Ky KMi Nghia, phuOng 6,gu~ 3,TP. H5 Chf Minh Cho ky k8 toan til ngay 01/06/2018d8n ngay 31/12/2018

Bao cao tai chfnh Doonvj y ki~n cua Ki~m8tt Ten cong tytham gia hQ'p nh~t ki~m toan toan vien tren Bao

cao ki~m toan28 Cong ty cli phfrn ThUy di~n Geruco -

Bao cao tM chinh chAp nh~n to~Song Con AVA phan29 Cong ty cli phfrn VRG - Bao LQc Bao cao tai chfnh chAp nh~n to~

AASCs phan30 Cong ty cli phfrn VRG - Uilk Nong Bao cao tai chfnh chAp nh~n to~

AASC phan31 Cong ty cli phfrn Cong nghi~p va Bao cao tai chinh

XNKCao su hQ'PnhAt AASCs Ngo~i trir32 Cong ty cli phfrn Th~ thao Ngoi Sao

Bao cao tai chfnh chAp nh~n to~nGeru AVA phan33 Cong ty cli phfrn g6 MDF VRG

Bao cao tai chinh chAp nh~n to~nQuang Trj AAC phiin

Cong ty cli phfrn Cao su Phu&c Hoa Bao cao tM chinh chAp nh~n to~34rieng AASC phan

Cong ty cli phfrn Cao su Vi~t Lao Bao cao tai chinh chAp nh~n to~n35hQ'PnhAt AVA phan

Cong ty cli phfrn Cao su Hoa Binh Bao cao tai chinh chAp nh~n to~n36AVA phan

chAp nh~n to~n ~Cong ty cli phfrn Cao su Hang Gon Bao cao tai chinh "37AASC phan .,

Cong ty cli phfrn Quasa - Geruco Bao cao tai chinh chAp nh~n to~ )38hQ'PnhAt AASC phan

Cong ty cli phfrn TM Djch V\l & Du Bao cao tM chinh -(39t6ng hQ'P Ngo~i trir

.•.ljch Cao su A&C jCong ty cli phfrn PMt tri~n UO thj va Bao cao tai chinh chAp nh~n toan40 KCN Cao su Vi~t Nam A&C phfrnCong ty C6 phfrn Khu cong nghi~p Bao cao tM chinh chAp nh~n to~n41 Nam Tan Uyen AASC phanCong ty cli phfrn Ch~ bi~n G6 Thu~n Bao cao tai chinh chAp nh~n to~n42 AVA phanAn

chAp nh~n to~n43 Cong ty cli phfrn G6 Dfru Ti~ng Bao cao tai chinh AVA phanCong ty cli phfrn Du Ijch Thuong m~i Bao cao tai chinh AVINA-44

IAFC Ngo~i trirKhach s~n Hung YenchAp nh~n toan45 Cong ty cli phfrn Ca khi Cao Su Bao cao tai chinh RSM phfrn

Cong ty cli phfrn Cao su U5ng PhuBao cao tai chinh chAp nh~n to~n46 rieng AASC phan

Cong ty cli phfrn Cao su Tay Ninh Bao cao tai chinh chAp nh~n toan47 rieng AVA phfrn

Cong ty cli phfrn Cao su Son La Bao cao tai chinh chAp nh~n to~n48 AVA phan49 Cong ty cli phfrn Cao Su Ui~n Bien Bao cao tai chinh AVA Ngo~i trir50 Cong ty cli phfrn Cao Su Lai Chau Bao cao tai chinh AASC Ngo~i trir

Cong ty cli phfrn Cao su Dfru Ti~ng Bao cao tai chinh51 Vi~t Lao hQ'PnhAtAVINA- chAp nh~n to~n52 Cong ty cli phfrn Cao su Sa Thfry Bao cao tai chinh IAFC phan

Cong ty cli phfrn Ufru tu pMt tri~n Bao cao tai chfnh chAp nh~n toan53 cao su Ngh~ An AASC phfrnCong ty cli phfrn Cao su Tan Bien - Bao cao tai chinh chAp nh~n to~n54 Kampongthom hQ'PnhAt AASC phan

Cong ty cli phfrn Cao su PM Ri~ng - Bao cao tai chfnh55 Kratie hQ'PnhAt AASC Ngo~i trir

27

TfP f)OA.N C,ON~.NG~I.E:P CAO SU VI.E:TNAM,- CONG TY CO PHA.N Bao clio tai chinh hQ'PnhfttSo 236 Nam Ky KhO'lNghIa, phuOng 6,gU?n 3,TP. H6 Chi Minh Cho ky kS toan til ngay 01/06/2018dSn ngay 31/12/2018

8tt Ten cong ty Bao cao tai chinh Bo.n vi y ki~n cua Ki~mtham gia hllP nhftt ki~m toan toan vien tren Bao

cao ki~m toaD56 Cong ty C6 phfuI VRG - PM Yen Bao cao tai chinh chip nh~n toan

AFA phfuI57 C?ng ty C6 phAn Khu C6ng nghi~p

Bao cao tai chinh Ch~p nh~n toanDau Giay AASC phAn58 C6ng ty C6 phAn Khu Cong nghi~p

Bao cao tai chinh Ch~p nh~n toanLong Khanh AASC phAn59 Cong ty C6 phfuI Cao su Ha Giang Bao clio tai chinh Ch~p nh~n toan

AVA phfuI60 Cong ty C6 phAn Cao su TruOng Phat Bao cao tai chinh Ch~p nh~n toan

AASC phfuI61 C6ng ty C6 phAn Cao Su D6ng Phil Bao cao tai chinh Ch~p nh~n toan

Kratie hgp nh~t AASC phfuI62 C6ng ty C6 phAn Cao Su D6ng Nai - Bao cao tai chinh

Kratie hgp nh~t AASC Ngo~i trir63 C6ng ty C6 phAn Thuy di~n VRG

Bao cao tai chinhNgQCLinh

64 C?ng ty C6 phAn Cao su Ky thu~tBao cao tai chinhDong Phil AASC Ngo~i trir

65 Cong ty C6 phAn Cao su Bao Lam Bao cao tai chinh AASC Ngo~i trir~66 Cong ty C6 phAn Cong nghi~p An

Bao cao tai chinh Ch~p nh~n toan ~Dien AVA phAn 1-

C6ng ty C6 phAn Kinh doanh b~t Ch~p nh~n toan ~67 Bao cao tai chinh ~dQng san Cao Su DAu TiSng AVA phAn

~68 C6ng ty C6 phAn Th~ thao Cao su Bao cao tai chinh 'IPhil Rieng Blnh Phu&c AASCs Ngo~i trir

69 Cong ty C6 phAn G6 MDF VRG Bao cao tai chinhKien Giang AASC Ngo~i trir

70 C6ng ty C6 phAn DAu illXay d\l11g Bao cao tai chinh Ch~p nh~n toanCao su Phu Thinh DAMC phAn

71 C6ng ty C6 phAn Cao su D6ng Phil - Bao cao tai chinh Ch~p nh~n toanDak N6ng AASC phfuI

72 C6ng ty C6 phAn ChS biSn - Xu~t Bao cao tai chinh Ch~p nh~n to~niili~p khAu G6 Tiiy Ninh AVA philn

73 Cong ty C6 phAn Co khi V~n Uli Cao Bao cao tai chinh Ch~p nh~n toansu DAu TiSng AVA phAn

74 Cong ty C6 phAn Phan b6n Thuang Bao cao tai chinhrn~i PM Thinh

75 C6ng ty C6 phAn Cao su Lai Chau II Bao cao tai chinh AVA Ngo~i trirC6ng ty C6 phAn Cao su Ba Ria - Bao cao tai chinh Ch~p nMn to~n76 Karnpong Thorn hgp nh~t AVA philnC6ng ty C6 phAn Cao su Chu se - Bao cao tai chinh Ch~p nh~n toan77 Karnpong Thorn hgpnhM AVA phAnC6ng ty C6 phAn Cao su Mang Yang Bao cao tai chinh78 Ratanakiri hgp nh~t AVA Ngo~i trirC6ng ty C6 phAn Philn vi sinh Quang Bao cao tai chinh

AVINA- Ch~p nh~n to~79 Trj IAFC phiinCong ty TNHH PMt tri~n Cao su Bao cao tai chinh Ch~p nh~n to~n80 Phu&c Hoa Karnpong Thorn chuy~n d6i AASC phan

81 Cong ty C6 phAn Khu c6ng nghi~p Bao cao tai chinh Ch~p nh~n toanBllc D6ng PM AASC phAn

82 Cong ty C6 phAn Khu c6ng nghi~p Bao cao tai chinh Ch~p nh~n to~nCao su Binh Long AVA phan

83 C6ng ty C6 phAn Cao su Yen Bai Bao cao tai chinh AVA Ngo~i trir

28

T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TV CO PHAN Bao cao tai chinh hQ'Pnh~tS6 236 Naill Ky Kh6'i Nghia, phuOng 6, gu~ 3, TP. H6 Chi Minh Cho ky k~ toan tir ngay 01/06/2018 d~n ngay 31/12/2018

Stt

84

85

86

87

88

89

90

91

92

93

9495

96

97

98

99

100

101

102

103

104

105

106

107

108

109

110

Ten cong ty

Cong ty CfJ phAn Cao su DAu Ti~ngLao CaiCong ty CfJ phAn Cao su Krong BukRatanakiriCong ty CfJ phAn C~o su Chu Prong -Stung TrengCong ty CfJ phAn Cao su DAu Ti~ngKratieCong ty CfJ phAn Cao su DAu Ti~ngCampuchiaCong ty CfJ phAn Ch~ bi~n G6 Cao suD6ng NaiCong ty TNHH MTV Dja 6c Cao suD6ng Nai

Cong ty CfJ phAn G6 D6ng Phil

Cong ty TNHH PhM tri~n Cao suC.R.C.KCong ty CfJ phAn Khu cong nghi~pTan BlnhCong ty CfJ phAn VRG KhiU Ho~mCong ty TNHH Cao su Bolikhamxay- Ha TInhCong ty TNHH Phat tri~n Cao su TayNinh - Siem Ri~pCong ty TNHH MTV VRGOudomxay

Cong ty TNHH VKETI

Cong ty CfJ phAn Cao su DAu Ti~ng -Lai ChiiuC6ng ty TNHH Cao su Ea H'leo -BMC6ng ty TNHH Cao su Phuac HoaDakUkC6ng ty CfJ phAn Cao su MuOng Nh6- Di~n BienC6ng ty TNHH MTV Cao su QuaVanC6ng ty CP Xu~t khfru cao su VRGNh~tBimC6ng ty CfJ phAn G6 LQc NinhC6ng ty TNHH Cao su & Lamnghi~p Phuac Hoa - D~k L~kC6ng ty TNHH San xu~t G6 Cao suKon TumC6ng ty CfJ phAn DAu tu Xiiy d\ffigCao suC6ng ty CfJ phAn Xiiy d\ffig & Tu v~nDAu tuC6ng ty TNHH Nghien cUu KhoahQc& SXTN Cao su Visorutex

Bao cao tai chinhtham gia hQ'p nhilt

Bao cao tai chinh

Bao cao tai chinhhqp nh~t




Bao cao tai chinh

Bao cao tai chinh

Bao cao tai chinh

Bao cao tai chinhchuy~n dfJi

Bao cao tai chinh

Bao cao tai chinhBao cao tai chinh

chuy~n dfJiBao cao tai chinh

chuy€n dfJiBao cao tai chinh

chuy€n dfJiBao cao tai chinh

chuy€n dfJi

Bao cao tai chinh


Bao cao tai chinh

Bao cao tai chinh


Bao cao tai chinh

Bao cao tai chinh

Bao cao tai chinh

Bao cao tai chinh

Bao cao tai chinh

Bao cao tai chinh

Bao cao tai chinh

29

DO'n viki~m to~n

AVA

AASC

AASC

AVA

AVA

AASC

AASC

AASCAVINA-IAFC

AASCAASC

AVA

AVA

AASC

AVA

AVA

AVAAVINA-IAFC

AASCAVA

AVA

AASC

AASC

Y ki@nclla Ki~mtoan vien tren Bao

cao ki~m toan

Ch~p nh~n tomphAn

Ngo(;litrlr

Ngo(;litrlrCh~p nh~n toan

phAnCh~p nMn toan

phAn

Ngo(;litrlrCh~p nh~n tom

phAnCh~p nh~n toan

phAn

Ngo(;litrlrCh~p nh~n tom

phAn

Ch~p nh~n toanphAn

Ch~p nh~ri toanphAn

Ch~p nMn toanphAn

Ngo(;li trirCh~p nh~n toan

phAn

Ngo(;li trlrCh~p nh~n toan

phAnCh~p nh~n toan

phAnNgO(;litrlr

Ngo(;litrlrCh~p nh~n toan

phc1nCh~p nMn toan

phAn

T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHAN Bao cao tai chinh hQ'PnhatS6 236 NamKy Kh6'i Nghia, phuOng 6, qu~ 3, TP. H6 Chi Minh Cho ky k€ to<lntiI ngay 01/06/2018 d€n ngay 31/12/2018

Bao cao tai chiDh Don viY ki@Dciia Ki@m

Stt TeD CODgty tham gia hQ"pDhit ki@m toAD toaD VieDtreD Baocao ki@mtoaD

111 C6ng ty C~ phAn DAu tu Xay d\01g Bao cao ali chinh ChAp nh~n toanCa so H~ tang Binh Phuac AVA phAn

112 C6ng ty C6 phAn Kinh doanh BOT Bao cao tai chinh chAp nh~n toanDuOng DT.741 VietValue phAn

113C6ng ty C6 phAn g6 MDF VRG- Bao cao tai chinhDongwha KPMG

114 C6ng ty DAu illPhat tri~n VRG Long Bao cao tai chinhThanh AVA

115 C6ng ty C6 phAn DAu illSai Gon Bao cao tai chinhVRG hqp nhAt EY

116 C6ng ty C6 phAn KCN H6 Nai Bao cao tai chinhchAp nh~n toan

AASC phAn

117C6ng ty C6 phAn Cao su Thanh ph6 Bao cao tai chinh ChAp nh~n toanH6 Chi Minh hqp nhAt AASC phAn

118 C6ng ty C6 phAn Cao su B€n Thanh Bao cao tai chinhChAp nh~n toan

AASC phAn

119C6ng ty C6 phAn Xay d\01g Cao su Bao cao tai chinh ChAp nh~n toanD6ngNai hqp nhAt AASC phAn

120 C6ng ty C6 phAn LQc Thjnh Bao cao tai chinhChAp nh~n toan

AASC phAn

121 C6ng ty C6 phAn Phu Vi~t Tin Bao cao tai chinhchAp nMn toan

AVA phAn

122C6ng ty C6 phAn Chi sQ"iCao su Bao cao tai chinh chAp nh~n toanV.R.GSADO SGA phAn

123C6ng ty TNHH D6 thj va C6ng Bao cao tai chinhnghi~p Nam Tan Dyen

124C6ng ty C6 phAn Ch€ bi€n g6 Cao su Bao cao tai chinhChu P1l.h

125C6ng ty C6 phAn Phat tri~n N6ng Bao cao tai chinhnghi~p Vi~t My Ha TInh

126 C6ng ty C6 phAn Th6ng NhAt Bao cao tai chinhchAp nh~n toan

AASC phAn

127C6ng ty C6 phAn Du Ljch Cao su Bao cao tai chinhHamR6ng

02. Cac nghi~p V\l bAng ngo~i t~

a) TYgia giao djch th\fc t€ d6i vai cac giao djch b&ng ngo~i t~ phat sinh trong ky:

• TY gia giao djch th\fc t€ khi mua ban ngo~i t~ la tY gia dUQ"cquy djnh trong hqp d6ng mua, ban ngo~i t~ gifra C6ngty va ngan hang thuang m~i;

• TYgia khi g6p v6n ho~c nh~n g6p v6n la ty gia mua ngo~i t~ cua ngan hang nai C6ng ty ma tai khoan d~ nh~n v6ncua nha dAu ill t~i ngay g6p v6n;

• TY gia khi ghi nMn nQ"phai thu la ty gia mua cua ngan hang thuang m~i nai C6ng ty chi djnh khach hang thanhtoan t~i thai di~m giao djch phat sinh;

• TYgia khi ghi nh~n nQ"phai tnila tY gia ban cua ngan hang thuang m~i nai C6ng ty d\f ki€n giao djch t~i thai di~mgiao djch phat sinh;

• Ty gia khi mua s~m tai san ho~c thanh toan ngay b&ng ngo~i t~ la ty gia mua cua ngan hang thuang m~i nai C6ngty th\fc hi~n thanh toano

b) TYgia giao djch th\fc t€ khi danh gia l~i cac khoan m\lC tien t~ c6 g6c ngo~i t~ W thai di~m l~p Bao cao tai chinh hqpnhAt:

• D6i vai khofm m\lC phan lo~i la tai san ap d\lng ty gia mua ngo~i t~;• D6i vai tien giri ngo~i t~ ap d\lllg ty gia mua cua chinh ngan hang nai C6ng ty ma tai khoan ngo~i t~;

30

T~p DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHAN Bao ellO tai cbinb bqp nb~tS6 236 Nam Ky Khai Nghia, phuOng 6, qu~n 3, TP. H6 Chi Minh Cho ky k~ to{mtu ngay 01/06/2018 d~n ngay 31/12/2018

• D6i vai kho{m m\lC phan 101;1iIa nQ'ph{Litra ap d\lng ty gia ban ngo1;1it~ clla ngan hang thuang m1;1inui Cong tythuOng xuyen c6 giao djch.

• TAt ca cac khoan chenh I~ch ty gia th\Ic t~ phat sinh trong ky va chenh I~ch do danh gia 11;1is6 du cac khoan m\lcti~n t~ c6 g6c ngo1;1it~ cu6i ky duQ'c h1;1Chtoan vao k~t qua h01;1tdQng kinh doanh clla ky k~ toano

03. Nguyen tic xac djnb liii su~t tb\fC t~ (Iiii su~t bi~u II}'c)dung d@chi~t kh~u dong ti~n.

Lai suAt th\lc t~ (Hi! suAt hi~u I\Ic) duQ'c xac djnh nhu sau:

• La Hi!suAtngan hang thuang m1;1icho vay dang ap d\lllg ph6 bi~n tren thj truOng t1;1itMi di€m giao djch;• TruOng hQ'Pkhong xac djnh duQ'c HIisuAt ngan hang thuang m1;1icho vay neu tren thi Hli suAt th\Ic t~ Ia HlisuAt T~p

doan c6 th€ di vay duai hinh tbUc pMt hanh cong C\lnQ'khong c6 quy~n chuy€n d6i thanh c6 phi~u (nhu phat hanhtrai phi~u thuOng khong c6 quy~n chuy€n d6i ho~c vay b~ng kh~ uac thong thuOng) trong di~u ki~n san xuAt, kinhdoanh dang di~n ra binh thuOng.

04. Nguyen tic ghi nhin ti~n va cac kh03n tuO"ng duo'ng ti~n

Ti~n va cac khoan tuang duang ti~n bao g6m ti~n m~t t1;1iquy, ti~n giri ngan hang, cac khoan diiu tu ng~n h1;1nc6 tho;gian dao h1;1nkhong qua 03 thang, c6 tfnh thanh khoan cao, c6 kha nang chuy€n d6i d~ dang thanh cac IUQ'llgti~n xacdjnh va khong c6 nhi~u rlli ro trong chuy€n d6i thanh ti~n.

Cac khoi'm ti~n do doanh nghi~p khac va ca nhan ky cUQ'C,ky quy t1;1iT~p doan duQ'c quan Iy va h1;1Chtoan nhu ti~n cllaT~p doan.

Khi phat sinh cac giao djch b~ng ngo1;1it~, ngo1;1it~ duQ'c quy d6i ra D6ng Vi~t Nam theo nguyen tk Ben NQ' cac taikho{m ti~n ap d\lng tY gia giao djch th\Ic t~; Ben C6 cac tai khoan ti~n ap d\lng ty gia ghi s6 binh quan gia quy~n.

T1;1ithai di~m I~p Bao cao tai chinh theo quy djnh clla phap Iu~t, s6 du ngo1;1it~ duQ'c danh gia 11;1itheo ty gia giao djchth\Ic t~, Ia ty gia mua ngo1;1it~ clla ngan hang thuang m1;1inui T~p doan thuOng xuyen c6 giao djch t1;1itho; di~m I~p Saocao tai chinh.

05. Nguyen tic k~ toan cac kh03n dAu tu tai chinh

a. Chfmg khoan kinh doanh

ChUng khoan kinh doanh duQ'c ghi s6 k~ toan theo gia g6c, bao g6m: Gia mua cQng cac chi phi mua (n~u c6) nhu chiphi moi giai, giao djch, cung dp thOng tin, thu~, I~ phi va phi ngan hang. Gia g6c clla chirng khoan kinh doanh duQ'cxac djnh theo gia trj hQ'PIy clla cac khoan thanh toan t1;1itMi di~m giao djch phat sinh.

D\I phong giam gia chirng khoan kinh doanh duQ'c I~p vao thai di~m cu6i nam Ia s6 chenh I~ch giua gia g6c duQ'c h1;1Chtoan tren s6 k~ toan 16'nhan gia trj thj truOng clla chUng t1;1itMi di~m I~p d\I phong.

b. Cae khoiin dau tll" mim giir din ngay dao h,!n

G6m cac khoan ti~n giri ngan hang c6 ky h1;1nva cac khoan cho vay n~m giu d~n ngay dao h1;1nvai m\lc dich thu Utihi'mg kyo

D6i vai cac khoan diiu tu n~m giu d~n ngay dao h1;1n,n~u chua duQ'c I~p d\I phOng phai thu kh6 doi theo quy djnh cllaphap Iu~t, k~ toan ti~n hanh danh gia kha nang thu h6i. TruOng hQ'Pc6 b~ng chUng ch~c ch~n cho thAy mQt phiin ho~ctoan bQ khoan diiu tu c6 th~ khong thu h6i duQ'c, k~ toan ti~n hanh ghi nh~n s6 t6n thAt vao chi phi tai chinh trong nam.TruOng hQ'Ps6 t6n thAt khong th~ xac djnh duQ'c mQt cach dang tin c~y, k~ toan ti€n hanh thuy€t minh tren Sao cao taichinh v~ kha nang thu h6i clla khoan diiu tu.

e. Cae khoiin eho vay

Cac khoan cho vay theo kh€ uac giua cac ben nhung khong duQ'c giao djch mua, ban tren thj truOng nhu chUng khoan.Tuy theo tung hQ'P d6ng, cac khoan cho vay theo kh€ uac c6 th~ duQ'c thu h6i mQt liin t1;1ithai di~m dao h1;1nho~c thuh6i diin tUng kyo

D6i vai cac khoan cho vay, n€u chua duQ'c I~p d\l phOng phai thu kh6 doi theo quy djnh clla phap Iu~t, k€ toan ti~n hanhdanh gia kha nang thu h6i. TruOng hQ'Pc6 b~ng chUng ch~c ch~n cho thAy mQt phiin ho~c toan bQ khoan cho vay c6 th~khong thu h6i duQ'c, k€ toan ti€n hanh ghi nh~n s6 t6n thAt vao chi phi tai chinh trong nam. TruOng hQ'Ps6 t6n thAt

31

T~p DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHAN Bao cao tai ehinh hQ'Pnh~tS6 236 Naill Ky Kh6'i Nghia, phuOng 6, gu~n 3, TP. H6 Chi Minh Cho ky ke toan tir ngay 01/06/2018 den ngay 31/12/2018

100ng th~ xae dinh duge mQt each dang tin e~y, k€ toan ti€n hanh thuy€t minh tren Bao eao tai ehinh v€ kha nang thuhoi ella khoan eho yay.

d. »liu tll"VIlOcong ry con; cong ty lien doanh, lien kit

Cae kh?an d~u tu vao cae e0!1g ty con rna trong d6 T~p doan n~m quy~n ki~m soat duge trlnh bay theo phuong phaphgp nhat. Cae,khoan ~hiin ph6i 19i nhu~n rna eong!y my nh~n duge tlr solgi nhu~n lily k€ ella cae eong ty con sau ngayeong ty my nam quyen kiem soat duge ghi vao ket qua ho;;tt dQng kinh doanh trong nam ella eong ty me. Cae khoanphan ph6i khae duge xem nhu ph~n thu h6i ella cae khoan d~u tu va duge trir vao gia tri d~u tu. .

Cae khoan d~u tu vao cae eong ty lien k€t rna trong d6 T~p doan e6 anh hu6ng dang k~ duge trinh bay theo phuongphap v6n ehll s6' hiiu. Cae khoan phiin ph6i 19i nhu~n tlr s6 19i nhu~n thu~n lily k€ ella cae eong ty lien k€t sau ngay d~utu duge phiin b6 vao k€t qua ho;;tt dQng kinh doanh trong ky ella T~p doan. Cae khoan phiin ph6i khae duue xem nhuph~n thu h6i cae khoan d~u tu va duge trir vao gia tri d~u tu. .

Khoan d~u tu vao eong ty lien doanh duge k€ toan theo phuong phap v6n eM s6 hiiu. Khoan v6n g6p lien doanh khongdi€u ehinh theo thay d6i ella ph~n s6 hUu ella eong ty trong tai san thu~n ella eong ty lien doanh. Bao eao K€t qua ho;;ttdQng kinh doanh ella T~p doan phan anh khoan thu nh~p duge chia tir 19i nhu~n thu~n luy k€ Clla T~p doan lien doanhphat sinh sau khi g6p v6n lien doanh.

DIJ phong giam gia d~u tu dugc l~p vao thai di~m cu6i nam. Mue trich l~p dlJ phong duge xae djnh dlJa vao bao eao taiehinh t;;tithai di~m trieh l~p dlJ phong ella t6 eh(re kinh t€.

e. »liu tll"vao cong C(l van cua aO'll vi khac

Cae khoan d~u tu vao eong e\l v6n Clla don vi khae duge trlnh bay theo phuang pMp gia g6e.

DIJ phOng giam gia d~u tu duge l~p vao thai di~m eu6i nam la s6 ehenh l~eh gifra gia g6e duge h;;teh tmin tren s6 k€toan Ian hon gia tri thi truO'ng ella chUng W thai di~m l~p dlJ phOng. Ho~e mue trich l~p dlJ phong duge xae dinh dlJavao bao eao tai chinh t;;tithai di~m trieh l~p dlJ phOng clla t6 ch(re kinh t€ khi khong xac djnh duge gia tri thi truO'ng.

06. Nguyen tlle k~ toan phili thu

Vi~e phan lo;;ticac khoan phili thu la phai thu khaeh hang, phai thu khae duge thlJc hi~n theo nguyen tk

a. Phai thu ella khaeh hang g6m cac khoan phai thu mang tinh chAt thuong m;;tiphat sinh tlr giao dieh e6 tinh chAt mua,ban, nhu: PMi thu v€ ban hang, eung cAp dieh V\l, thanh ly, nhugng ban tai san (TSCD, BDSDT, eac khoan d~u tu taiehinh) gifra T~p doan va nguai mua (ta don vi dQe l~p v6i nguai ban, g6m ea cae khoan phili thu gifra eong ty my vaeong ty con, lien doanh, lien k€t). Khoan phai thu nay g6m ea cae khoan phai thu v€ ti€n ban hang xuAt khfru ella bengiao llYthae thong qua ben nh~ llYthae;

b. Phai thu khae g6m cae khoan phai thu khong e6 tinh thuong m;;ti,khong lien quan den giao dich mua, ban, nhu:

• Cae khoan phili thu t;;tOra doanh thu ho;;tt dQng tai chinh, nhu: khoan phai thu v€ Uli cho yay, ti€n gui, c6 rue va 19inhu~n duge ehia;

• Cae khoan chi hQ ben thu ba duge quy€n nh~n l;;ti;Cae khoan ben nh~n llYtMe xuAt khfru phili thu hQ eho ben giaollYthae;

• Cae khoan phai thu kh6ng mang tinh thuong m;;tinhu eho mugn tai san, phili thu v€ ti€n ph;;tt, b6i thuO'ng, tai santhi€u eha xu ly ...

Khi l~p Bao eao tai ehinh, k€ toan can eu ky h;;tncon l;;ticlla cae khoan phai thu d~ phan lo;;ti la dai h;;tnho~e ng~n h;;tn.Cae chi tieu phai thu Clla Bang can d6i k€ toan e6 th~ bao g6m ea cae khoan dugc phan anh 6 cae tai khoan khae ngoaicae tai khoan pMi thu, nhu: Khoan eho yay duge pMn anh 6 TK 1283; Khoan ky quy, ky euge phan anh 6 TK 244,khoan t;;tm(rng 6 TK 141 ...Cae khoan phai thu c6 g6e ngo;;ti t~ duge danh gia l;;tieu6i nam khi l~p Bao eao tai ehinh. Ty gia giao dieh thlJe t€ khidanh gia l;;ticae khoan phili thu e6 g6c ngo;;ti t~ t;;ti thai di~m l~p Bao cao tai ehinh la tY gia eong b6 ella ngan hangthuong m;;tinui T~p doan thuO'ng xuyen e6 giao dieh (do T~p doan til 1IJaehQn khi giao dich vai d6i tugng phai thu).

Vi~c xae dinh cac khoan dn l~p dlJ phong phai thu kh6 doi duge can eu vao cae khoan m\le dugc phan lo;;tila pMi thung~n h;;tn,dai h;;tnella Bang can d6i k€ toano DIJ phOng ng pMi thu kh6 doi duge trich l~p eho rung khoan phili thu kh6doi can cu vao tu6i ng qua h;;tnClla cae khoan ng ho~e dlJ ki€n mue t6n thAt c6 th~ xay ra.

Rieng cae khoan phili thu v€ eho yay khach hang dugc sap nh~p ill Cong ty Tai ehinh TNHH MTV Cao su Vi~t Nam:

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T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHAN Bao cao tai chinh hQ'Pnh~ts6 236 Nam Ky Kh6'i Nghia, phuOng 6, gu~ 3, TP. H6 Chi Minh Cho ky k8 toim tir ngay 01/06/2018 d8n ngay 31/12/2018

• Cac khmin cho vay khach hang dugc trinh bay tren Bang din d6i k~ toan theo s6 du ng g6c t~i ngay bao cao. Khoancho vay nay dugc theo doi nhu cac khoan du ng vay tin d1,mgva th1,l'chi~n trich l~p d1,l'phOng theo d\l phOng rtii rotin d1,mg.

~ D\l phong rtii ro tin d1,mg:dugc l~p theo quy va dugc ghi OO~nvao bao cao tai chiOO trong quy ti~ptheo. Rieng d1,l'phOng cua quy 4 dugc l~p va ghi OO~ntrong thang 12 tren CO's6' cac khoan cho vay t~ingay 30 thang 11 hang nam;

~ D\l phOng C1,lth~ dugc tinh d1,l'atren ty l~ d\l phOng va s6 du cac khoan cho vay sau khi trir di gia tri cuatai san dam bao dil dugc chi~t khelu theo ty l~ quy dinh cho rung lo~i tai san dam bao. Ty l~ d\l phOngC1,lth~ ap d1,lngcho rung nMm ng nhu sau:

Nh6m nQ' Tinh tql.Dg qua hl}.nTy I~trich I,pdlf DhOne:rui ro

0%

20%

100%

Ng nghi nga

Ng du6'i tieu chuAn

Ng dn chti y

4

3

2

J ~.9.:du tieu chuAn ...~9.~~Y'.l.y'!~?~gh~~!?:~~~q~~!?:~~41!<?:i)9.~g~y .- Qua h~n tir 10 ngay den 90 ngay; ho~c- Dugc CO'celu l~i thai h~n tra ng lc1nthu OOelt(n~u khach hangdugc danh gia la du kha nang hoan tra ca g6c l~n lili theo thai h~ndil dugc CO'cdu l~i lc1nthu nhelt ap d1,lngd6i v&i khach hang la

...... __ ~?'.l.~ ..~g!?:i.~py.~!?.~.!?:fr.~): . ?~ - . __.- Qua h~n tir 91 ngay den 180 ngay; ho~c- Dugc CO'celu l~i thai h~n tra ng lc1nthu nhelt ngo~i trir cac khoancho vay c6 thai h~n tra ng dugc CO'celu l~i dil dugc pMn lo~i vaoNh6m 2 6' tren; ho~c- Cac khoan cho vay dugc mi~n, giam ti~n lili do khach hang

................~.~.~.g.~~~~~~~g.!!?:'.l.~h!?~~!i.~~ ...I~i...!!?:~9...h9.:P.A~~g:.- Qua h~n tir 181 ngay den 360 ngay; ho~c- Dugc CO'celu l~i thai h~n tra ng lc1nthu oodt vao qua h~n du&i 90ngay tiOOtheo thai h~n tra ng dugc cO'cdu l~i Ic1nthu nhelt; ho~c

...........__ _.... - ~1!9.~~l!.<?~~1.~i.!h.qi.!?:~~!!~~Q'.I~ntM 2. . ?9% _ .- Qua h~n tren 360 ngay; ho~c- Dugc CO'cdu l~i thai h~n tra ng lc1nthu nhelt vao qua h~n tir 90ngay tr6' len tinh theo thai h~n tra ng dugc dil CO'cdu I~i lc1ntM

Ng c6 kha nang melt OOelt;ho~c5 v6n _ Dugc CO'celu l~i thai h~n tra ng lc1nthu 2 va dil bi qua h~n tiOO

theo thai h~n tra ng dil dugc cO'cdu l~i lc1nthu 2; ho~c- Dugc CO'cdu l~i thai h~n tra ng lc1nthu 3; ho~c- Cac khoan ng khoanh, ng cha xu Iv.

~ D\l phOng chung: dugc trich l~p bkg 0,75% t6ng gia tri s6 du ng cho vay dugc pMn lo~i tir Nh6m 1d~n Nh6m 4 t~i ngay 30 thang 11 hang nam

• T~p doan pMn lo~i ng va trich l~p d\l phong rui ro tin d1,lngtheo Quy~t diOOs6 22NBHN-NHNN ngay 04 thang 06nam 2014 cua Th6ng d6c Ngan hang Nha nu&c Vi~t Nam ban haOOquy dinh v~ phan lo~i ng, trich I~p va su d1,lngd\l phong d~ xu Iy rtii ro tin d1,lngtrong ho~t dQng ngan hang cua t6 cMc tin d1,lng.

• Ngoai ra, theo Cong van s6 1687/NHNN-TCKT ngay 20/03/2015 cua Ngan hang Nha nu6'c Vi~t Nam, cac khoancho vay khach hang cling dugc phan lo~i thanh: Ng trong h~n va Ng qua h~n d\la vao tr~ng thai cua mQt khoan vaytheo hgp d6ng tin d1,lngho~c cac ph1,lh,ICgia h~n, di~u chiOOky h~n ng.

• Ho~t dQng repo c6 phi~u dugc ghi nh~n nhu mQt khoan phai thu v~ cho vay khach hang, d\l phong rtii ro tin d1,lllgtrong lmh V\lCrepo dugc Hp doan xac diOOcan cu vao gia tri thuc1ncua c6 phi~u repo t~i ngay k~t tMc ky k~ toannam.

07. Nguyen tic ghi nMn hang tan kho

Hang t6n kho cua T~p doan la nhUng tM san dugc mua vao d~ san xuelt ho~c d~ ban trong ky san xudt, kinh doanh binhthuOng.

Hang t6n kho dugc tiOOtheo gia g6c. TruOng hgp gia tri thuc1nc6 th~ th\lc hi~n dugc thelp han gia g6c thi hang t6n khodugc tinh theo gia tri thuc1nc6 th~ th1,l'chi~n dugc. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch~ bi~n va cacchi phi lien quan tf\lc ti8p khac phat sinh d~ c6 dugc hang t6n kho 6' dia di~m va tr~ng thai hi~n t~i.

Gia tri hangt6n kho duqc xac diOOtheo phuang phap bloh quan gia quy~n.

Hang t6n kho dugc h~ch toan theo phuang phap ke khai thuOng xuyen.

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08. Nguyen t~c ghi nh,n va khiu hao tai san ctl djnh, bit dQng san dAu to'

Tili san ctl djnh

Tai sfm cd dinh hilu hinh, tai san c6 djnh vo hinh dUQ"cghi nh~n theo gia g6c. Trong qua trinh su d\lng, tai san c6 dinhhuu hinh, tai san c6 djnh vo hinh dUQ"cghi nh~n theo nguyen gia, hao mon luy k6 va gia tri con I~i.

Kh~u hao dUQ"ctrich theo phuong pMp dUOng thing, theo huang d~n t~i Thong tu s6 45/20 13/TT-BTC ngay 25/4/2013,Thong tu s6 147/20 16/TT-IHC ngay 13/10/2016 va Thong tu s6 28/20 17/TT-BTC ngay 12/4/20 17cua BQ Tai chinh ve"sua d6i, b6 sung mQt s6 dieu cua thOng tu s6 45/2013/TT-BTC ngay 25/4/2013 va Thong tu s6 147/2016/TT-BTCngay 13/10/2016 cua BQ tai chinh huang d~n ch6 dQ quan Iy, su d\lng va trich kh~u hao tai san c6 dinh" cua BQ Taichinh huang d~n ch6 dQ quan Iy, su d\lng va trich kh~u hao TSCD nhu sau:

Rieng kh~u hao tai san c6 dinh d6i vai vuOn ciiy cao su dUQ"cth\l'c hi~n theo Cong van s6 1937/BTC-TCDN ngay09/02/2010 cua C\lC Tai chinh doanh nghi~p, BQ Tai chinh v/v Trich kh~u hao vuOn ciiy cao su va Quy6t dinh s6221/QD-CSVN ngay 27/4/2010 cua T~p doan Cong nghi~p Cao su Vi~t Nam v/v Ban hanh ty I~ trich kh~u hao vuOncay cao su theo chu ky khai tMc 20 nam; C\lth@nhu sau:

• Nha cua, v~t ki6n trUc 08 - 25 nam

• May m6c, thi@tbi 06 - 10 nam

• Phuong ti~n v~n tai 05 - 08 nam

• Thi@tbi van phOng 03 - 05 nam

• Cac tai san kMc 08 - 20 nam

• Phfrn mem quan Iy 02 - 20 nam

Nam khai thacNam thu 1Nam thu2Nam thu 3Nam tM4Nam tM 5Nam thu 6Nam thu7Nam tM 8Nam thu 9Nam thu 10

Ty If khiu hao (%)2,502,803,504,404,805,405,405,10

5,105,00

Nam khai thacNam tM 11Nam thu 12Nam thu 13Nam tM 14Nam tM 15Nam thu 16Nam thu 17Nam tM 18

Nam thu 19

Ty If khiu hao (%)7,006,606,205,905,505,405,005,505,20

Muc kh~u hao cho nam cu6i cimg (nam tM 20) dUQ"cxac dinh bing gia tri con I~i cua vuOn ciiy cua nam khai tMc.

Bit dQng san dAu to'

B~t dQng san dfru tu (BDSDT) dUQ"cghi nh~n la tai san phai th6a man d6ng tMi hai dieu ki~n sau:• Ch~c chk thu dUQ"cIQ"iich kinh t@trong tuong lai; va• Nguyen gia pMi dUQ"cxac dinh mQt cach dang tin c~y.

B~t dQng san dfru tu dUQ"cghi nh~n theo gia g6c. Trong qua trinh cho thue ho~t dQng, b~t dQng san dfru tu duQ'c ghi nh~ntheo nguyen gia, hao mon luy k@va gia tri con I~i.

BDSDT cho thue ho~t dQng dUQ"ctrich kh~u hao va ghi nh~n vao chi phi kinh doanh trong ky (k@ca trong thai gianngirng cho thue). np doan d\l'a vao cac b~t dQng san chu sa hilu su d\lng cung lo~i d@uac tinh thai gian trich kh~u haova xac dinh phuong phap kh~u hao cua BDSDT.

Kh~u hao BDSDT dUQ"ctrich theo phuong phap kh~u hao dUOng thing trong sudt thai gian hilu d\lng uac Hnh cua cacb~t dQng san nhu sau:

Nh6m (iIi scm- Co sa h~ tfrng- Quyen su d\lng d~t

34

s6 nam khdu hao05 - 25Theo tMi h~n quyen su d\lng d~t

T~P DOAN CONG NGHI"E:PCAO SU VI"E:TNAM - CONG TV CO PHAN Bao cao tai chinh hQ'Pnhitsa 236 Nam Ky Kh6'i Nghia, phubng 6, qu~ 3, TP. H6 Chi Minh Cho ky k€ tOllntir ngay 01/0612018 d€n ngay 31/1212018

SDSDT n~m giu cho tang gill T~p doan khong trich kh~u hao. Trubng hQ'Pc6 b~ng chUng ch~c ch~n cho th~y SDSDTbi gilim gia so v6'i gia tri thi trubng va k~Ol'm~iilm gia du9'C xac dinh mQt cach dang tin c~y thi T~p doa~ danh gia giamnguyen gia SDSDT va ghi nh~n khoan tOn that vao gia von hang ban (tuong t\f nhu vi~c I~p d\f phong doi v6'i hang h6ab~t dQng san).

09. Nguyen tAc k@toan chi phi tnt tmo'c

Cac chi phi tra tru6'c chi lien quan d€n chi phi san xu~t kinh doanh cua mQt nam tai chinh ho~c mQt chu ky kinh doanhduqc ghi nh~n la chi phi tra tru6'c ng~n h<;tnva duqc Hnh vao chi phi san xu~t kinh doanh trong nam tai chinh. Cac chiphi dii phat sinh trong nam tai chinh nhung lien quan d~n k~t qua ho<;ttdQng san xu~t kinh doanh cua nhi@unien dQ k~toan duqc h<;tchtoan vao chi phi tra truac dai h<;tnd~ phan b6 d~n vao k~t qua ho<;ttdQng kinh doanh trong cac nien dQk~ toan sau.

Vi~c tinh va phan b6 chi phi tra truac dai h<;tnvao chi phi san xu~t kinh doanh tirng ky h<;tchtoan duqc can cu vao Hnhch~t, muc dQ timg lo<;tichi phi d~ chQn phuong pMp va tieu thuc phan b6 hQ'P Iy. Chi phi tra truac duqc phan b6 d~vao chi phi san xu~t kinh doanh theo phuong pMp dubng th~ng.

10. Nguyen tAc k@toan nQ"phai tra

Vi~c phan lo<;ticac khoan pMi tra la pMi tra nguoi ban, phai tra khac duqc th\fc hi~n theo nguyen tk

a. Phai tra nguoi ban g6m cac khoan phai tra mang tinh ch~t thuong m<;tiphcit sinh tir giao dich mua hang h6a, dich V\l,tai san va nguoi ban (Ia don vi dQc I~p vai nguoi mua, g6m ca cac khoan phai tra giua cong ty mt;lva cong ty con, congty lien doanh, lien k~t). Khoan phili tra nay g6m ca cac khoan phai tra khi nh~p khAu thong qua nguoi nh~n uy tMc(trong giao dich nh~p khAu uy thac);

b. Phai tra khac g6m cac khoan phai tra khong c6 tinh thuong m<;ti,khOng lien quan d~n giao dich mua, ban, cung c~phang h6a dich V\l:

• Cac khoan pMi tra lien quan d~n chi phi tai chinh, nhu: khoan pMi tra v@liii vay, c6 ruc va Iqi nhu~n phai tra, chiphi ho<;ttdQng d~u tu tai chinh phai tra;

• Cac khoan phai tra do ben thu ba chi hQ; Cac khoan ti@nben nh~n uy thac nh~n cua cac ben lien quan d~ thanh tomtheo chi dinh trong giao dich uy thac xu~t nh~p khAu;

• Cac khoan phai tra khong mang tinh thuong m<;tinhu phai tra do muqn tid san, phai tra v@ti@nph<;tt,b6i thubng, taisan thira cho xu Iy, phai tra v@cac khoan SHXH, SHYT, SHTN, KPCD ...

Khi I~p Sao cao tai chinh, k~ toan can cu ky h<;tncon l<;ticua cac khoan pMi tra d~ phan lo<;tila dai h<;tnho~c ngfu h<;tn.Khi c6 cac b~ng chUng cho th~y mQt khoan t6n th~t c6 kha nang ch~c ch~n xay ra, k~ toan ghi nh~ ngay mQt khoanphai tra theo nguyen t~c th~n trQng.

Cac khoan pMi tra c6 g6c ngo<;tit~ duqc danh gia l<;ticuai nam khi I~p Sao cao tai chinh. TY gia giao dich th\fc t~ khidanh gia l<;ticac khoan pMi tra c6 g6c ngo<;tit~ t<;tithoi di~m I~p Sao cao tai chinh la ty gia cong b6 cua ngan hangthuong m<;tinO'idoanh nghi~p thubng xuyen c6 giao dich (do T~p doan tv l\fa chQn khi giao dich vai d6i tuqng pMi tra).

11. Nguyen tAc ghi nh~n cac khoan vay

Cac khoan vay c6 thoi gian tra nq hon 12 thang k~ tir thoi di~m I~p Sao cao tai chinh, k~ toan trinh bay la vay va nqthue tai chinh dai h<;tn.Cac khoan d~n h<;tntra trong vong 12 tMng ti~p theo k~ tir thoi di~m I~p Sao cao tai chinh, k~toan trinh bay la vay va nq thue tai chinh ng~n h<;tnd~ c6 k~ ho<;tchchi tra.Cac chi phi di vay lien quan tr\fC ti~p d~n khoan vay (ngoai liii vay pMi tra), nhu chi phi thAm dinh, ki~m toan, I~p h6 sO'vay van ... duqc h<;tchtoan vao chi phi tai chinh. Trubng hQ'Pcac chi phi nay phat sinh tiTkhoan vay rieng cho m\lC dichd~u tu, xay d\fng ho~c san xu~t tai san d6' dang thi duqc van h6a.

Khi I~p Sao cao tai chinh, sa du cac khoan vay b~ng ngo<;tit~ duqc danh gia l<;titheo ty gia giao dich th\fc t~ t<;tithOidi~m I~p Sao cao tai chinh. Cac khoan chenh I~ch ty gia pMt sinh tir vi~c thanh toan va danh gia l<;ticu6i nam khoanvay b~ng ngo<;tit~ duqc h<;tchtoan vao doanh thu ho~c chi phi ho<;ttdQng tai chinh.

12. Nguyen tAc ghi nh~n va vAn bOa cac khoan chi phi di vay

Chi phi di vay duqc ghi nh~n vao chi phi san xuM, kinh doanh trong nam khi phat sinh, trir chi phi di vay lien quan trvcti~p d~n vi~c d~u tu xay d\fng ho~c san xu~t tai san d6' dang duqc tinh vao gia tri cua tai san d6 (duqc van hoa) khi c6du cac di@uki~n quy dinh trong ChuAn m\fc K~ toan Vi~t Nam sa 16 "Chi phi di vay".

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T~P f)OAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHAN Bao cao tai chioh hQ'PohitS6 236 Nam Ky Kh6'i Nghia, phuOng 6, gu~ 3, TP. H6 Chi Minh Cho ky k8 to<lntir ngay 01/06/2018 d8n ngay 31/1212018

Chi phi di vay lien quan tn,rc ti8p d8n vi~c dAu tu xay d\ffig ho~c san xuM tai san d(ydang dn c6 thai gian du dai (tren1~ thang) d~ c6 ~h~ dua vao su d\ln~ theo m\lC dic~ dinh truoc ho~~ ba~ thl duqc Hnh vao gia tri cua tai san d6 (duqcvon hoa), bao gom cac khoan Uli tien vay, phan bO cac khoan chiet khilu ho~c ph\l trQi khi phat h1mh trai phi8u, cackhoan chi phi ph\l pMt sinh lien quan toi qua trlnh lam thu t\lC vay.

D6i voi khoan vay rieng ph\lc V\l vi~c xay d\fng TSCD, BDSDT, HIivay duqc v6n h6a kS ca khi thai gian xay d\ffigduoi 12 thang;

13. Nguyen tAc ghi nh~n chi phi phai tra

Cac khoan phai tra cho hang h6a, dich V\l da nh~n duqc til nguai ban ho~c da cung cAp cho nguai mua trong nam taichinh nhung th\fc t8 chua chi tra do chua c6 h6a don ho~c chua du h6 sa, tai li~u k8 toan, duqc ghi nh~n vao chi phi sanxuAt, kinh doanh cua nam tai chinh.

Vi~c h<;1chtoan cac khoan chi phi phai tra vao chi phi san xuAt, kinh doanh trong nam pMi th\fC hi~n theo nguyen t~cphil hqp giua doanh thu va chi phi pMt sinh trong nam.

Cac khoan chi phi pMi tra pMi se duqc quy8t toan voi s6 chi phi th\fC t8 pMt sinh. S6 chenh I~ch giua s6 trich truoc vachi phi th\fC t8 se duqc hoan nh~p.

14. Nguyen tAc va phuo.ng phap ghi nh~n cac khoan d\f phOng phai tra

Gia tri duqc ghi nh~n cua mQt khoan d\f phOng phai tra la gia tri duqc uoc Hnh hqp Iy nhM v€ khoan ti€n se phai chi dSthanh toan nghia V\lnq hi~n t<;1it<;1ingay k8t thlic ky k8 toano

Chi nhfrng khoan chi phi lien quan d8n khoan d\f phong phai tra da I~p ban dAumoi duqc bil d~p b~ng khoan d\f phongphai tra d6.

Khoan chenh I~ch giua s6 d\f phong pMi tra da I~p 6' ky k8 toan truoc chua su d\lllg h8t 16'nhon s6 d\f phOng phai traI~p 6' ky baa cao duqc hoan nh~p ghi giam chi phi san xuAt, kinh doanh trong kyo

D\f phong phai tra duqc ghi nh~n khi thoa man cac di€u ki~n sau:

• T~p doan c6 nghia V\l nq hi~n t<;1i(nghia V\lphap Iy ho~c nghia V\llien doi) do k8t qua tir mQt S\fki~n da xay ra;• S\f giam slit v€ nhung Iqi ich kinh t8 c6 thS xay ra dfrn d8n vi~c yeu du pMi thanh toan nghia V\lnq; va• Dua ra duqc mQt uoc Hnh dang tin c~y v€ gia tri cua nghia V\lnq d6.

15. Nguyen tAc ghi nh~n doanh thu chua th\fc hi~n

Doanh thu chua th\fc hi~n g6m doanh thu nh~n truoc nhu: S6 ti€n cua khach hang da tra truoc cho mQt ho~c nhi@uky k8toan v@cho thue tai san; Khoan lai nh~n truoc khi cho vay v6n ho~c mua cac cong C\lnq; Va cac khoan doanh thu chuath\fc hi~n khac nhu: Khoan chenh I~ch giua gia ban hang tra ch~m, tra g6p theo cam k~t voi gia ban tra ti€n ngay, khoandoanh thu tuong (mg voi gia tri hang h6a, dich V\l ho~c s6 pMi chi8t khAu giam gia cho khach hang trong chuong trinhkhach hang truy@nth6ng.

Doanh thu chua th\fc hi~n khong bao g6m:

• Ti@nnh~n truoc cua nguai mua rna doanh nghi~p chua cung cAp san pham, hang hoa, dich V\l;• Doanh thu chua thu duqc ti@ncua hO<;1tdQng cho thue tai san, cung cAp dich V\lnhi@ukyo

TUng ky k8 toan, doanh thu chua th\fc hi~n duqc k8t chuySn vao doanh thu trong kyo16. Chuy~n d6i Bao CliO tai chinh

Bao cao tai chinh cua Cong ty con c6 C<Ys6' 6' nuoc ngoai duqc chuy~n d6i theo Chuan m\fC k8 toan s6 10 ban hanhcong b6 theo Quy8t dinh s6 165/2002/QD-BCT ngay 31 thang 12 nam 2002 cua BQ truc:'YngBQ Tai chinh va hu6'ng dfutchuy~n d6i theo Thong tu s6 161/2007/TT-BTC ngay 31 thang 12 nam 2007 cua BQ Tai chinh v€ vi~c hu6'ng dfrn th\fchi~n 16 Chuan m\fc k8 toano Trong d6:

• Tai san va nq phai tra (cac khoan mvc ti@nt~ va phi ti@nt~) cua C<Ys6' nuoc ngoai duqc quy d6i theo tY gia t<;1ingay31/12/2018 cua Ngan hang giao dich;

• Cac khoan m\lC v€ doanh thu, thu nh~p khac va chi phi quy d6i sang d6ng Vi~t Nam theo t)' gia t<;1ingay giao dichcua Ngan hang nai Cong ty con thuOng xuyen giao dich;

• TAt ca cac khoan chenh I~ch t)' gia h6i doai khi chuy€n d6i Bao cao tai chinh duqc philn 10<;1inhu la v6n chu s6' hfrucua doanh nghi~p va pMn anh tren chi tieu chenh I~ch t)' gia h6i doai;

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• Cac chi tieu thuQc v?n cM ~o hfru dugc chuy~n d6i theo ty ~ia giao dich theo tUng l~n gop v6n cua Cong ty m~.Chenh l~ch do chuyen d6i von cM so huu, chenh l~ch giua tong tai SiLOva ng pMi tra theo ty gia tl.lingay l~p baocao dugc ghi nh~n 1a chenh l~ch ty gia phat sinh khi chuy~n d6i Bao cao tai chinh til dan vi ti€n t~ nuac ngoai sangVND.

17. Nguyen tile ghi nhin van ehii sO-hiru

v6n d~u tu cua chu so hfru dugc ghi nh~n theo s6 v6n th\lc gop cua cM so hfru.

Th~ng du v6n c6 ph~n dugc T~p doan ghi nh~n tuang (mg phk 19i ich cua T~p doan tl.liCong ty con W ngay k€t thucnam tal chinh.

C6 phi€u quy dugc T~p doan ghi nh~n tuang irng ph~n 19i ich cua T~p doan tl.liCong ty con tl.lingay k€t thuc nam taichinh.

V6n khac cua chu so hfru dugc ghi theo gia tri con ll.ligiua gia tri hqp 1y cua cac tai san rna doanh nghi~p dugc cac t6chirc, ca nhan khac t~ng, bi€u sau khi trir (-) cac khoan thu€ phai nQp (n€u co) lien quan d€n cac tai san dugc t~ng, bi€unay; va khoan b6 sung til k€t qua hOl.ltdQng kinh doanh.

Chenh l~ch ty gia h6i doai phan anh tren Bang can d6i k€ toan 1a chenh l~ch ty gia do chuy€n d6i Bao cao tai chinh vachenh I~ch ty gia phat sinh trong tMi gian xay d\lOg ca ban.

Quy d~u tu pMt tri€n dugc hinh thanh til Igi nhu~n sau thu€ cua cac Cong ty. Cong ty quan 1y va sir d\lng cac quy naytheo dung di€u I~ va cac quy dinh hi~n hanh co lien quan.

Lgi nhu~n sau thu€, ch~a phan,ph6i 1a s6 19i ~u~n til c~c hOl.ltdQ~g <:uadoanh nghi~p sau khi trir (-) cac khoan di€uchinh do ap d\lng hOi to thay doi chinh sach ke toan va dieu chinh hoi to sai sot tn;mg yeu cua cac nam truac. Lgi nhu~nsau thu€ chua phan ph6i co th~ dugc chia cho cac nha d~u tu d\la tren ty I~ gop v6n sau khi dugc Dl.lihQi d6ng c6 dongthOng qua va sau khi dll trich l~p cac quy d\l phong theo Di€u 1~Cong ty va cac quy djoh cua PMp 1u~tVi~t Nam.

Ngu6n v6n d~u tu XDCB dugc hinh thanh til ngu6n Igi nhu~n rna ca quan co th~m quy€n d€ ll.licho T~p doan vai m\lCdich d€ d~u tu dai hl.lntheo k€ hOl.lch.

Quy h6 trg, s~p x€p doanh nghi~p dugc hinh thanh tir ngu6n thu ban ph~n v6n NM nuac tl.licac dan vi thanh vien trl,lcthuQc T~p doan truac day. Hi~n nay, np doan tl.lm thai dugc quan Iy, sir d\LOgQuy theo quy dinh tl.li Thong tu s610/2013/TT-BTC ngay 18/01/2013 cua BQ Tai Chinh v€ quan 1y va sir d\lng quy h6 trg s~p x€p doanh nghi~p tl.licacCong ty m~ cua np doan kinh t€, T6ng Cong ty Nha nuac, Cong m~ trong t6 hqp Cong ty m~, cong ty con.

18. Cae nghifp V\I quy d6i ngo~i tf

D6i vai doanh nghiep khong pMi t6 ch(rc tin dung:

D6i vai C6ng ty m{! va cac C6ng ty !t;liVi?! Nam

Cac nghi~p v1,1pMt sinh b&ng cac dan vi ti€n t~ khac vai dan vi k€ toan cua Cong ty (VND) dugc hl.lch toan theo tY giagiao dich vao ngay phat sinh nghi~p V\I. Tl.lingay k€t thuc ky k€ toan nam, cac khoan m\lc ti€n t~ (ti€n m~t, ti€n giri, ti€ndang chuy€n, ng pMi thu, ng phai tra khong bao g6m cac khoan nguai mua tra ti€n truac va tra truac cho nguai ban,doanh thu nh~n truac) co g6c ngol.li t~ dugc danh gia ll.litheo ty gia bloh quan cua cac Ngan hang thuang ml.linai Congty mo tai khoan cong b6 tl.li tMi di€m l~p Bao cao tai chinh. TAt ca cac khoan chenh l~ch ty gia phat sinh trong ky vachenh I~ch do danh gia ll.lis6 du cac khoan m\lc ti€n t~ co g6c ngol.li t~ cu6i ky dugc hl.lch toan VaGk€t qua kinh doanhcua nam tai chinh.D6i vai C6ng ty con !t;linuac ngoai

Chenh I~ch ty gia phat sinh trong nam va chenh l~ch do danh gia ll.li s6 du cac khoan m\lc ti€n t~ (ti€n m~t, ti€n giri,ti€n dang chuy~n, ng phai thu, ng phai tra) co g6c ngol.li t~ cu6i nam lien quan d€n hOl.ltdQng d~u tu xay d\lOg dugcphan anh h1y k€ tren Bang can d6i k€ toano Khi k€t tMc qua trinh d~u tu xay d\lOg, toan bQ chenh I~ch ty gia th\lC t€phat sinh trong giai dOl.lnd~u tu xay d\lOg va chenh I~ch ty gia do danh gia ll.li cua cac khoan m\lC ti€n t~ co g6c ngol.lit~ vao ngay b~t d~u hOl.ltdQng kinh doanh dugc phan b6 d~n VaGchi phi tai chinh ho~c doanh thu tai chinh cua cac kYhOl.ltdQng kinh doanh ti€p theo vai thai gian khong qua 5 nam.

Nguyen t~c ghi nhan cac nghiep vu b&ng ngoai te va guy d6i d6i vai t6 chirc tin dung:

Theo h~ th6ng k€ toan cua cac t6 chirc tin d\lng, tAt eft cac nghi~p V\l phat sinh dugc hl.lch toan theo nguyen t~. Tl.li tMidi€m cu6i nam, tai san va cong ng co ngu6n g6c ngol.li t~ dugc quy d6i sang VND theo ty gia quy dinh VaGngay l~p

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Bang can d6i k~ toano Cac khoan thu nh~p va chi phi bAng ngo;;ti t~ clla t6 chuc tin d\lng duQ'c h;;tchtozm bAng VND theoty gia VilO ngay pMt sinh thOng qua giao djch mua ban ngo;;ti t~. Chenh l~ch ty gia do danh gia l;;ticac khoan kinh doanhngo;;tit~ duQ'c h;;tchtoan vao Bao cao k~t qua ho;;ttdQng kinh doanh va lQ'inhu~n de l;;ti.Chenh l~ch ty gia do quy d6i cactai san va cong nQ'bAng ngo;;ti t~ khac sang VND duQ'c xu ly vao doanh s6 clla cac khoan m\lc tuong (rog tren Bang dind6i k~ toan vao ngay l~p Bao cao tai chinh.

19. Nguyen tilc va phU'o'ng phap ghi nh~n doanh thu

Doanh thu chi duQ'c ghi nh~n khi np doan c6 kha nang chilc chiln nh~n duQ'c cac lQ'iich kinh t~. Cac diBu ki~n de ghinh~n doanh thu duQ'c T~p dow ap d\lng C\lthe nhu sau:

a. Doanh thu ban hang

Doanh thu ban hang duQ'c ghi nh~n khi d6ng thai th6a man cac diBu ki~n sau:

• Ph~n 16n rlli ro va lQ'iich giln liBn vai quyBn s6' huu san phdm ho~c hang h6a da duQ'c chuyen giao cho nguai mua;• Cong ty khong con nilm giu quyBn quan ly hang h6a nhu nguai s6' hUu hang h6a ho~c quyBn kiem soat hang h6a;• Doanh thu duQ'c xac djnh tuong d6i chilc chiln;• Cong ty da thu duQ'c ho~c se thu duQ'c lQ'iich kinh t~ til giao djch ban hang;• Xac djnh duQ'c chi phi lien quan d~n giao djch ban hang.

b. Doanh thu kinh doanh coosO'hl,l tAng

Doanh thu kinh doanh CO' sa h;;tt~ng duQ'CquyBn lI,rachQn h;;tch toan 1 l~n khi thai gian cho thue chi~m tren 90% thaigian su d\lng hfru ich clla 10 dAt cho thue th6a man d6ng thai cac diBu ki~n sau:

• Ben di thue khong c6 quyBn hlly ngang hQ'Pd6ng thue va T~p doan khong c6 nghia V\l phai tra l;;tis6 tiBn da nh~ntruac trong mQi truOng hQ'Pva duai mQi hinh thuc;

• S6 tiBn nMn truac til vi~c cho thue khong nM hon 90% t6ng s6 tiBn cho thue dl,l'ki~n thu duQ'c theo hQ'Pd6ng trongsu6t thai h;;tncho thue va ben di thue phai thanh toan toan bQ s6 tiBn thue trong vong 12 tMng ke til thai diem kh6'id~u thue dAt;

• H~u nhu toan bQ rlii ro va lQ'iich giln liBn vai quyBn s6' huu tai 10dAt da chuyen giao cho ben di thue;• T~p doan uac tinh duQ'c tuong d6i d~y dll gia v6n clla ho;;ttdQng cho thue.

Vai cac 10dAt cho thue khong tMa man diBu ki~n ghi nh~n doanh thu mQt l~n, thl,l'chi~n phan b6 doanh thu nh~n truacthanh nhiBu ky pM hQ'Pvai thai gian cho thue.

c. Doanh thu cung cAp djch V\l

Doanh thu cung cAp djch V\l duQ'c ghi nh~n khi k~t qua clla giao djch d6 duQ'c xac djnh mQt cach dang tin c~y. TruOnghQ'Pvi~c cung cAp djch V\l lien quan d~n nhiBu ky thi doanh thu duQ'c ghi nh~n trong ky theo k~t qua ph~n cong vi~c dahoan thanh vao ngay l~p Bang Can d6i k~ toan clla ky d6. K~t qua cua giao djch cung cAp djch V\l duQ'c xac djnh khitMa man cac diBu ki~n sau:

• Doanh thu duQ'c xac djnh tuong d6i chilc chiln;• C6 kha nang thu duQ'c lQ'iich kinh t~ til giao djch cung cApdjch V\l d6;• Xac djnh duQ'c ph~n cong vi~c da hoan thanh vao ngay l~p Bang can d6i k~ toan;• Xac djnh duQ'c chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch cung cAp djch V\ld6

Ph~n cong vi~c CUllgcAp djch V\l da hoan thanh duQ'c xac djnh theo phuong pMp danh gia cong vi~c hoan thanh.

d. Doanh thu cho thue hOl,ltd{lng

Doanh thu cho thue ho;;tt dQng la khoan tiBn thu nh~p til cho thue tai san theo hQ'Pd6ng thue ho;;tt dQng duQ'c h;;tchtoantheo phuong phap dUOng thiing trong su6t thai gian cho thue.

e. Doanh thu hQ'P dAng xay d,!ng

TruOng hQ'PhQ'Pd6ng xay d1Jllg quy djnh nha th~u duQ'c thanh toan theo ti~n dQ k~ ho;;tch, khi k€t qua thl,l'Chi~n hQ'Pd6ng xay d1Jllg duQ'Cuac tinh mQt cach dang tin c~y, thi doanh thu clla hQ'Pd6ng xay d1Jllg duQ'Cghi nh~n tuong (rogvai ph~n cong vi~c da hoan thanh do np doan t1,l'xac djnh vao ngay l~p Bao cao tai chinh rna khong ph\l thuQc vao h6adon thanh toan theo ti€n dQ k~ ho;;tch da l~p hay chua va s6 tiBn ghi tren h6a don la bao nhieu.

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TruOng h<;1\'hqp d6ng xay d\lng quy dinh nha th~u dUQ"cthanh toan theo gia tri kh6i luqng th\lc hi~n, khi k€t qua th\lchi~n hqp dong x~y d\lllg dUQ"cxac dinh mQt cach dan& tin c~y va dUQ"Ckhach hang xac nh~, thi doanh thu, chi phi lienquan den hqp dong dUQ"cghi nh~n tuong (rng vai phan cong vi~c dli hoan thanh dUQ"ckMch hang xac nh~n trong kyphan anh tren h6a don da l~p.

f. Doanh thu hO\lt d{lng tai chinh

Doanh thu pMt sinh tir ti~n lai, ti~n ban quy~n, c6 ruc, lQ'inhu~n duQ'c chia va cac khoan doanh thu ho<;ttdQng tai chinhkhac duQ'c ghi nh~n khi th6a man d6ng thai hai (2) di~u ki~n sau:

• C6 kha nang thu dUQ"clQ"ifeh kinh t€ tic giao dich d6;• Doanh thu dUQ"cxac dinh tuong d6i ch~c ch~n.

C6 ruc, lQ"inhu~n dUQ"cchi a dUQ"cghi nh~n khi T~p doan dUQ"cquy~n nh~n c6 ruc ho~c dUQ"cquy~n nh~n lQ"inhu~n tirvi~c g6p v6n.

C6 phi€u thu6'ng hay c6 ruc tra bAng c6 phi€u dUQ"cghi nh~n tang doanh thu ho<;ttdQng tai chinh va tang gia tri khoand~u tu tuong (rng vai s6 ti~n c6 ruc dUQ"cchiao

g. Thu nh~p khac

Phan anh cac khoan thu nh~p khac ngoai ho<;ttdQng san xu~t, kinh doanh clla doanh nghi~p, bao g6m:

• Thu nh~p tic nhuqng ban, thanh ly TSCU;• Thu nh~p tic nghi~p V\lban va thue l<;titai san;• Cac khoan thu€ phai nQp khi ban hang h6a, cung cAp dich Y\l nhung sau d6 dUQ"cgiam, dUQ"choan (thu€ xu~t khftu

dUQ"choan, thu€ GTGT, TTUB, BVMT phai nQp nhung sau d6 dUQ"cgiam);• Thu ti~n b6i thuO'ng clla ben th(r ba d€ bU d~p cho tai san bi t6n th~t (vi d\l thu ti~n bilo hi€m dUQ"cb6i thuO'ng, ti~n

d~n bU di dai ca s6' kinh doanh va cac khoan c6 Hnh ch~t tuong t\l);• Thu ti~n dUQ"cph<;ttdo khach hang vi ph<;tmhqp d6ng;• Cac khoan thu nh~p khac ngoai cac khoan neu tren.

20. Nguyen tAc k~ toan cae khoan giam trt!" doanh thu

Cac khoan dUQ"cdi~u chinh giam trir vao doanh thu ban hang, cung cAp dich V\l pMt sinh trong nam, g6m: Chi€t kh~uthuong m<;ti,giam gia hang ban va hang ban bi tra l<;ti.

TruO'ng hqp san phftm, hang hoa, dich Y\l dli tieu th\l tic cac ky truac, den ky sau mai pMt sinh chi€t kh~u thuong m<;ti,giam gia hang ban ho~c hang ban bi tra l<;tithi np doan ghi giam doanh thu theo nguyen tk

• N€u san phftm, hang hoa, dich V\l da tieu th\l tic cac ky truac, den ky sau phai giam gia, phai chi€t kh~u thuong m<;ti,bi tra l<;tinhung phat sinh truac thai diem phat hanh Bao cao tai chinh, k€ toan coi day la mQt S\l ki~n can di~uchinh pMt sinh sau ngay l~p Bang din d6i k€ toan va ghi giam doanh thu, tren Bao cao tai chinh clla kY l~p bao cao(ky truac).

• TruOng hqp san phftm, hang hoa, dich V\l phai giam gia, phai chi€t kh~u thuong m<;ti,bi tra l<;tisau thai diem phathanh Bao cao tai chinh thi doanh nghi~p ghi giam doanh thu clla ky phat sinh (ky sau).

21. Nguyen tAc k~ toan gia van hang ban

Phan anh tri gia v6n clla san phftm, hang h6a, dich V\l; gia thanh san xu~t clla san phftm xay l~p ban trong kyo

U6i vai ph~n gia tri hang t6n kho hao h\lt, m~t mat, k€ toan Hnh ngay vao gia v6n hang ban (sau khi trir di cac khoan b6ithuOng, n€u c6).

U6i vai chi phi nguyen v~t li~u tf\lc ti€p tieu hao vuqt m(rc binh thuO'ng, chi phi nhan cong, chi phi san xu~t chung c6dinh khong phan b6 VaGgia tri san phftm nh~p kho, k€ toan Hnh ngay VaGgia v6n hang ban (sau khi trir di cac khoan b6ithuO'ng, n€u c6) k€ ca khi san phftm, hang h6a chua dUQ"cxac dinh la tieu th\l.

Cac khoan chi phi gia v6n hang ban khong dUQ"ccoi la chi phi Hnh thu€ TNDN theo quy dinh clla Lu~t thu€ nhung c6d~y dtl h6a don chUng tir va dli h<;tchtoan dung theo Ch€ dQk€ toan Cong ty khong ghi giam chi phi k€ toan rna chi di~uchinh trong quy€t toan thu€ TNDN d€ lam tang s6 thu€ TNDN phai ni)p

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22. Nguyen tAc k@toan chi phi tai chinh

Phfm anh nhUng khofm chi phi ho~t dQng tai chinh bao g6m cac khofm chi phi ho~c cac khofm 16 lien quan d€n cac ho~tdQng dAu.tu tai chinh, chi phi cho vay va di vay v6n, chi phi g6p v6n lien doanh, lien k€t, 16 chuy~n nhuqng chUngkhoan ngan h~n, chi phi giao djch ban chUng khoan; D\l phong gh'im gia chUng khoan kinh doanh, d\l phong t6n thAtdAutu vao don vj khac, khoan 16pMt sinh khi ban ngo~i t~, 16tY gia h6i doai. ..

Cac khoan chi phi tai chinh khong duQ'c coi la chi phi tinh thu€ TNDN theo quy djnh cua Lu~t thu€ nhung c6 dAy duh6a don chUng til va da h~ch toan dung theo Ch€ dQk€ toan T~p doan khong ghi giam chi phi k€ toan rna chi di€u chinhtrong quy€t toan thu€ TNDN d~ lam tang s6 thu€ TNDN phai nQp.

23. Nguyen tAc k@toan chi phi ban hang, chi phi quan Iy doanh nghifp

Cac khoan chi phi ghi nh~n la chi phi ban hang bao g6m: Cac chi phi th\lc t€ pMt sinh trong qua trinh ban san phAm,hang hoa, cung cAp djch V\l, bao g6m cac chi phi chao hang, gi6'i thi~u san phAm, quang cao san phAm, hoa h6ng banhang, chi phi bao hanh san phAm, hang hoa, chi phi bao quan, d6ng g6i, v~n chuy~n, ...

Cac khoan chi phi ghi nh~n la chi phi quan Iy doanh nghi~p bao g6m: Cac chi phi v€ luong nhan vien bQ pMn quan Iydoanh nghi~p (ti€n luong, ti€n cong, cac khoan phv cAp,...); bflOhi~m xa hQi, bao hi~m y t€, kinh phi cong doan, bilohi~m thAt nghi~p cua nhan vi en quan Iy doanh nghi~p; chi phi v~t li~u van phOng, cong C\l lao dQng, khAu hao TSCDdung cho quan Iy doanh nghi~p; ti€n thue dAt, thu€ mon bai; khofm I~p d\l phong pMi thu kh6 doi; djch V\lmua ngoai(di~n, nu6'c, di~n tho~i, fax, bao hi~m tai san, chay niL.); chi phi b&ng ti€n khac (ti€p khach, hQi nghj kMch hang ...)

Cac khofm chi phi ban hang, chi phi qm'm Iy doanh nghi~p khong duQ'c coi la chi phi tinh thu€ TNDN theo quy djnh cuaLu~t thu€ nhung c6 dAy du h6a don chung til va da h~ch toan dung theo Ch€ dQ k€ toan T~p doan khong ghi giam chiphi k€ toan rna chi di€u chinh trong quy€t toan thu€ TNDN d~ lam tang s6 thu€ TNDN pMi nQp.

24. Nguyen tAc va phlr<YOgphilp ghi nh~n chi phi thu@ thu nh~p doanh nghifp hifo haoh, chi phi thu@ thu oh~pdoaoh oghifp hoao l\li

Tai san thu€ va thu€ phfLinQp cho nam hi~n hanh duQ'Cxac djnh b&ng s6 ti€n d\l ki€n phai nQp cho (ho~c duQ'c thu h6i)C<Y quan thu€, d\la tren cac muc thu€ suAt va cac lu~t thu€ c6 hi~u l\lc d€n ngay k€t thuc ky k€ toan nam.

Thu€ thu nh~p hoan l~i duQ'c tinh d\la tren cac khoan chenh I~ch giua gia trj ghi s6 va gia trj tinh thu€ thu nh~p cua cackhofm mvc tai san ho~c cong nQ'phai thu, pMi tra tren bao cao tai chinh hqp nhAt va duQ'Cghi nh~n theo phuong phapBang can d6i k€ toano Thu€ thu nh~p hoan l~i phai tra duQ'c ghi nh~n cho tAt ca cac khoan chenh l~ch t~m thai, tai santhu€ thu nh~p doanh nghi~p hoan I~i chi duQ'c ghi nh~n khi ch~c ch~n c6 du IQ'inhu~n tinh thu€ trong tuong lai d~ khAutrir cac khoan chenh l~ch t~m thai.

ThuB thu nh~p hoan l~i duQ'c xac djnh theo thuB suAt d\l tinh ap dVng cho ky tai san duQ'c thu h6i ho~c nQ'phai tra duQ'cthanh toano ThuB thu nh~p doanh nghi~p hoan l~i duQ'c ghi nh~n vao kBt qua ho~t dQng kinh doanh hqp nhAt va chi ghivao v6n cM sa huu khi cac khoan thuB d6 lien quan tf\lC tiBp dBn khoan mvc duQ'c ghi th~ng vao v6n cM sa hUu.Tai san thu€ thu nh~p doanh nghi~p hoan l~i va nQ'phai tra thu€ thu nh~p hoan l~i pMi tra duQ'c bu trir khi Cong ty c6quy€n hqp phap d~ bU trir gitl'a tai san thuB thu nMp doanh nghi~p hi~n hanh v6'i chi phi thu€ thu nh~p doanh nghi~phi~n hanh, khi tai san thu€ thu nh~p doanh nghi~p hoan l~i va nQ'thuB thu nMp hoan I~i pMi tra duQ'c quan Iy cung mQtC<Y quan thuB va Cong ty c6 d\l djnh thanh toan thu€ thu nMp doanh nghi~p hi~n hanh tren cO'sa thuAn.

. ~25. Cac nguyen tac va phtrO'og philp ke toao khilc

a. Cong c\l tai chinh

Ghi nhQ,n ban ddu

Tai san tai chinh

Tai san tai chinh cua Hp doan bao g6m ti€n va cac khoan tuong duong ti€n, cac khoan pMi thu khach hang va pMi thukhac, cac khoan cho vay, cac khoan dAu tu ng~n h~n va dai h~n. T~i thai di~m ghi nh~n ban dAu, tai san tai chinh duQ'cxac djnh theo gia mua/chi phi phat hanh cQng cac chi phi phat sinh khac lien quan trl,lc ti€p d€n vi~c mua, pMt hanh taisan tai chinh d6.

40

T~P DOA.N CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHA.N Bao clio tai ehinh hqp nh~tS6 236 Nam Ky Kh6'i Nghla, phuOng 6, gu~ 3, TP. H6 Chi Minh Cho ky kBtoan tiTngay 01/06/2018 dBnngay 31/12/2018

Ng pMi tn't tai chinh

Ng phai tra tai ,chinh clla T~l? do~n bao g6m cac khoan vay, cac khoan pMi tra nguoi ban va pMi tra kMc, chi phi phaitra. T~i thoi diem ghi nh~n Ian dau, cac khoan ng phai tra tai chinh dugc xac dinh theo gia pMt hanh cQng cac chi phiphat sinh lien quan tn,rc tiBp dBn vi~c phat hanh ng phai tra tai chinh d6.

Gid tri sau ghi nhQn ban ildu

Hi~n t~i chua c6 cac quy dinh v~ danh gia l~i c6ng C\l tai chinh sau ghi nh~n ban d~u.

b. Cae ben lien quan

Cac doanh nghi~p, cac ca nhan, tn,rc ti~p hay gian ti~p qua mQt ho~c nhi~u trung gian, c6 quy~n ki€m soat np doanho~c chiu S1,1'ki€m soat clla T~p doan, ho~c cung chung S1,1'ki€m soat vai T~p doan, bao g6m ca c6ng ty m¥, c6ng ty conva c6ng ty lien k~t la cac ben lien quan. Cac ben lien k~t, cac ca nhan tr1,1'cti~p ho~c gian ti~p nlim quy~n bi€u quy~t cllaT~p doan ma c6 anh huang dang k€ d6i vai T~p dofm, nhung nhan S1,1'quan ly cM ch6t bao g6m giam d6c, vien cMcclla np doan, nhung thanh vien m~t thi~t trong gia dinh clla cac ca nhan nay ho~c cac ben lien k~t nay ho~c nhUngc6ng ty lien k~t vai cac ca nhan nay cling dugc coi la ben lien quan.

Trong vi~c xem xet tirng m6i quan h~ clla cac ben lien quan, dn cM y tai ban ch~t clla m6i quan h~ cM kh6ng chi hinhtMc pMp IXclla cac quan h~ d6.

V. THONG TIN BO SUNG CHO cAc KHoAN MVC TRiNH BAy TRONG BANG CAN DOl KE ToAN HQPNHAT

01. Ti@nva cae khoan tU'o'ng (fmrng ti@n

- Ti~n m~t- Ti~n giri ngan hang kh6ng ky h~n- Ti~n dang chuySn- Cac khoan tuang duang ti~n

C(lng

41

31/12/2018

343.998.783.0891.363.188.944.965

o3.452.552.623.043

5.159,740.351.097

Dan vi tinh: VND01/06/2018

115.815.022.2501.158.148.509.303

o3.245.293.967.827

4.519.257.499.380

T~P DoAN CONG NGHIJ):P CAO SU VIJ):T NAM - CONG TY CO pHAN Bao cao tai chinh hQ'p nhftt

S6 236 Nam Ky Khai Nghla, phuOng 6, qu~n 3, TP. H6 Chi Minh Cho ky k€ tOllntir ngay 01/06/2018 d€n ngay 31/12/2018

02. DAn tU' tai chinh

31/12/2018 01/06/201802.1. Chfrng khoan kinh doanh

Gia g6c DI}" phimg Gia trj hQ]J Iy Gia g6c DI! phimg Gia trj hQ]J Iy

C6ng ty CP Xi mling Sai Scm (SCJ) 1.186.747.500 (850.747.500) 336.000.000 1.186.747.500 (1.018.747.500) 168.000.000

C6ng ty CP Ph<ittri~n D6 thi Kinh Bilc(KBC) 2.934.236.720 (2.145.236.720) 789.000.000 2.934.236.720 (2.178.236.720) 756.000.000

C6ng ty CP D~u tu va C6ng nghi~pTan T~o (ITA) 1.442.160.000 (1.232.121.600) 210.038.400 1.442.160.000 (1.289.092.800) 153.067.200

Ngan hang Thucmg m~i C6 phAnAChau (ACB) 3.847.587 0 3.847.587 3.847.587 0 3.847.587

Ngan hang Thucmg m~i C6 phAn SaiGon - Ha NQi (SHB) 396.792 0 396.792 396.792 0 396.792

C6ng ty CP C6ng nghi~p Cao su Mi@nNam(CSM) 28.400.000 0 28.400.000 28.400.000 0 28.400.000

C6ng ty C6 ph~n D~u tu va Phat tri~nH~ t~ng Thai Binh Ducmg (PPI) 4.096.741.500 (3.286.497.070) 810.244.430 4.096.741.500 0 4.096.741.500

C6ng ty C6 ph~n Bao v~ Thgc v~t SaiGon(SPC) 153.600.000 (57.000.000) 96.600.000 153.600.000 0 153.600.000

C6ng ty C6 ph~n Phan liin Nung chayVan Di~n (VAF) 645.152.500 (186.938.100) 458.214.400 645.152.500 0 645.152.500

C6ng ty C6 ph~n Phat tri~n D6 thi vaKhu c6ng nghi~p Cao su Vi~t Nam(VRG) 187.750.000 0 187.750.000 187.750.000 0 187.750.000

C6ng ty C6 ph~n Dia 6c MB 1.095.397.161 0 1.095.397.161 1.095.397.161 0 1.095.397.161

C6ng ty C6 ph~n C6ng nghi~p mmKim TgThap 68.237.000 (68.237.000) 0 68.237.000 0 68.237.000

C{)ng 11.842.666.760 (7.826.777.990) 4.015.888.770 11.842.666.760 (4.486.077 .020) 7.356.589.740

42

T~P DoAN eONG NGHI~P eAo SU VI~T NAM - eONG TV CO pHANS6 236 Nam Ky Khai Ngh'ia, phu011g6, qu~n 3, TP. H6 Chi Minh

Bao cao tai chinh hq-p nhiltCho ky k~ toan ill ngay 01/06/20 18 d~n ngay 31/12/2018

31/12/2018 01/06/2018

02. DAu tlr tai chinh (Ti~p theo) Di~u chinh theo Di~u chinh theo

Gia g6c phtr01lg phap VeSH Gia tri hQ]l Iy Gia g6c phtr01lg phap VeSH Gia tri hQ]l If02.3. DAu ttr vao cong ty lien doanh,lien k~t 1.908.513.003.597 518.071.952.441 2.426.584.956.038 1.908.513.003.597 457.554.877 .159 2.366.067.880.756

Cong ty cli ph~n Th6ng NhAt 48.139.152.723 (627.294.898) 47.511.857.825 48.139.152.723 3.887.585.569 52.026.738.292

Cong ty cli ph~n KCN H6 Nai 48.449.865.353 15.260.620.183 63.710.485.536 48.449.865.353 8.800.263.500 57.250.128.853

Cong ty cli ph~n D~u tu Xciy d\lllgCa sa H(,lt~ng Binh Phuac 52.897.844.479 25.100.410.345 77.998.254.824 52.897.844.479 25.100.410.345 77.998.254.824

Cong ty cli ph~n Kinh doanh BOTDU011gDT.741 26.350.000.000 12.647.840.852 38.997.840.852 26.350.000.000 11.659.061.256 38.009.061.256

Cong ty cli ph~n D~u tu Sai GonVRG 214.365.645.090 15.166.516.077 229.532.161.167 214.365.645.090 (15.981.340.927) 198.384.304.163

Cong ty cli ph~n Du lich Cao su HamR6ng 51.542.820.445 12.434.275.027 63.977.095.472 51.542.820.445 12.434.275.027 63.977.095.472

Cong ty cli ph~n G6 MDF VRG -Dongwha 1.004.392.840.663 490.646.491.673 1.495.039.332.336 1.004.392.840.663 434.421.250.140 1.438.814.090.803

Cong ty cli ph~n D~u tu Xciy d\lllgCao su 34.588.899.115 ( 10.860.811.699) 23.728.087.416 34.588.899.115 9.286.912.438 43.875.811.553

Cong ty cli phAnXciy d\lllg & Tu vAnD~u tu 12.410.005.017 (9.203.997.653) 3.206.007.364 12.410.005.017 (8.911.660.421 ) 3.498.344.596

Cong ty TNHH Nghien cUu Khoa hQc& SXTN Cao su Visorutex 8.749.737.281 (1.062.349.619) 7.687.387.662 8.749.737.281 (271.186.165) 8.478.551.116

Cong ty cli ph~n Cao su Thanh ph6H6 Chi Minh 95.141.496.684 (4.223.301.332) 90.918.195.352 95.141.496.684 (4.470.288.699) 90.671.207.985

Cong ty cli ph~n Xciyd\lllg Cao suD6ngNai 9.768.852.055 477.271.250 10.246.123.305 9.768.852.055 336.711.149 10.105.563.204

Cong ty c6 ph~n DAu tu va Phat trienVRG Long Thanh 33.028.561.253 29.388.653.023 62.417.214.276 33.028.561.253 19.713.110.392 52.741.671.645

Cong ty cli ph~ Cao su B~n Thanh 57.073.701.000 39.172.941.930 96.246.642.930 57.073.701.000 39.625.195.910 96.698.896.910

Cong ty cli ph~n LQcThinh 36.000.000.000 0 36.000.000.000 36.000.000.000 0 36.000.000.000

Cong ty cli ph~n Phli Vi~t Tin 12.500.000.000 257.590.378 12.757.590.378 12.500.000.000 2.682.726.242 15.182.726.242

Cong ty cli ph~n Phat trien Nongnghi~p Vi~t My Ha TInh 4.176.773.239 (93.036.072) 4.083.737.167 4.176.773.239 (93.036.072) 4.083.737.167

Cong ty cli ph~n Chi sQ'iCao suV.R.GSADO 150.850.230.247 (96.810.175.141 ) 54.040.055.106 150.850.230.247 (80.749.762.804) 70.100.467.443

Cong ty cli phAnCh~ bi~n g6 Cao suChuPllh 8.086.578.953 400.308.117 8.486.887.070 8.086.578.953 84.650.278 8.171.229.231

43

'~'V~,.0"

T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO pHAN Bao cao tai chinh hQ1lnhilt

s6 236 Nam Ky Kh6i NghIa, phuOng 6, gu~n 3, TP. Hi>Chi Minh Cho ky k~ to{mtir ngity 01/06/20 18 d~n ngity 31/12/2018

02. DAu tlr tai chinh (Ti~p theo) Gia g6c Dl! phong Gia tri hqp Iy Gia g6c Dl! phOng Gia tri hgp Iy

02.4. DAu tu gop v6n VaGdon vi khac 352.306.757.324 (17.795.619.392) 334.511.137.932 321.338.841.718 (3.059.950.000) 318.278.891. 718

Cong ty CP Tu veinXiiy d\l11gdo thiKCNCaosu VN 499.950.000 (499.950.000) 0 499.950.000 (499.950.000) 0

Cong ty CP f)j~n Gia Lai 0 0 0 10.713.848.990 0 10.713.848.990

Ngiin hang HD 4.801.680.000 0 4.801.680.000 15.862.745.333 0 15.862.745.333

Qily dfru tu Vi~t Nam 0 0 0 12.214.497.479 0 12.214.497.479

Cong ty CP Vilng Tau Intourco 3.850.000.000 (1.047.200.000) 2.802.800.000 3.850.000.000 0 3.850.000.000

Cong ty CP ChUng khmln SH 168.707.676 0 168.707.676 168.707.676 0 168.707.676

Cong ty CP EVN Qu6c T~ 44.118.073.392 (8.694.073.392) 35.424.000.000 44.118.073.392 0 44.118.073.392

Quy con h6 Vi~t Nam 300.000.000 0 300.000.000 300.000.000 0 300.000.000

Cong ty CP Du lich Siti Gon Dong Hit 13.877.341.956 0 13.877.341.956 13.877 .341.956 0 13.877 .341.956

Cong ty CP ThUy san An Phii 4.730.000.000 0 4.730.000.000 11.000.000.000 0 11.000.000.000

Cong ty CP Di~n Vi~t Lao 79.567.924.335 0 79.567.924.335 79.567.924.335 0 79.567.924.335

T6ng Cong ty Xiiy d\l11gThUy Iqi 4 -CTCP 24.418.782.000 (5.426.396.000) 18.992.386.000 24.418.782.000 0 24.418.782.000

Cong ty CP Dfru tu XD & XNK Cao su 1.500.000.000 0 1.500.000.000 1.500.000.000 0 1.500.000.000

Cong ty CP BOT QLl3 An LQc-Hoa Lu 23.082.813.181 0 23.082.813.181 23.082.813.181 0 23.082.813.181

Cong ty CP Dfrutu VInh Son 51.808.000.000 0 51.808.000.000 51.808.000.000 0 51.808.000.000

Cong ty TNHH MTV Ca phe 715C 7.971.283.488 0 7.971.283.488 7.567.661.320 0 7.567.661.320

Cong ty CP Dia Dc MB 600.000.000 0 600.000.000 600.000.000 0 600.000.000Cong ty CP QL Quy dfru tu Saigon-HaNQi 2.128.000.000 (2.128.000.000) 0 2.560.000.000 (2.560.000.000) 0

Cong ty CP Mia dUOngThanh H6a 4.897.408.624 0 4.897.408.624 4.897.408.624 0 4.897.408.624

Cong ty CP Xi mang Hqp Son 13.555.162 0 13.555.162 13.555.162 0 13.555.162

Cong ty TNHH Ch~ bi~n mu Champasak 0 0 0 8.735.946.726 0 8.735.946.726

Cong ty CP Tu~n LQcQuang Tri 3.000.000.000 0 3.000.000.000 3.000.000.000 0 3.000.000.000

Cong ty TNHH G6m su Champa 650.604.867 0 650.604.867 658.952.901 0 658.952.901

Cong ty TNHH Do thi va Cong nghi~pNam Tiin Uyen 80.000.000.000 0 80.000.000.000 0 0 0

Cong ty CP ChUng khmln Sai Gon - HaNQi 18.633.929 0 18.633.929 18.633.929 0 18.633.929

Cong ty CP CB G6 XK Dia 6c Cao su 303.998.714 0 303.998.714 303.998.714 0 303.998.714

44

~,H~~

T~P DOAN CONG NGHltp CAO SU VltT NAM - CONG TY CO PHAN Bao clio tai chinh hQ'PnhitS6 236 Naill K): Kh6'i Nghla, phuOng 6, gu~ 3, TP. H6 Chi Minh Cho k): k€ toan tir ngay 01/06/2018 d€n ngay 31/12/2018

31/12/2018

Cia g5c Cia trj ghi s601/06/2018

Cia g5c Cia trj ghi s602.2. DAu tU' nArn giir(J~n ngay (Jao hl.lD

a. NgAn hl.lnTi@ngui co k5' h~nTrai phi@uCac khofm d~u tu kMc

b. Dili hl.lnTi@ngui co k5' h~nTrai phi@uCac khoim d~u tu khac

03. Phai thu khach hang

5.470.750.081.7385.470.750.081.738

oo

849.269.753.646830.399.753.64618.870.000.000

o

5.470.750.081.7385.470.750.081.738

oo

849.269.753.646830.399.753.64618.870.000.000

o

5.512.133.149.6265.512.133.149.626

oo

467.254.412.123448.384.412.12318.870.000.000

o

5.512.133.149.6265.512.133.149.626

oo

467.254.412.123448.384.412.12318.870.000.000

o

03.1. Phaithu ngAn hl.ln cua khach hangPh.ii thu khach hang mua mil cao su nQi djaPhai thu khach hang mua mil cao su xuAt khAuPMi thu khach hang v@ho~t dQng gia cong ch@bi@nmil cao su,pallet, san xuAt cac san phAm tir g6Phai thu khach hang v@ho~t dQng si'mxuM kinh doanh di~n nang

Phai thu kMch hang mua cay cao su thanh Iy, g~y dbPhai thu v@khach hang ho~t dQng xay dlJng, I~p d~t, sua chUa,bao tri va duy tu cong trinh xay dlJUgPhai thu khach hang v@ban, chuy~n giao va I~p d~t cong trinh cokhi, may moc thi@tbjPMi thu khach hang v@ho~t dQng chuy~n nhuQ11gbAt dQng sanPhai thu v@khach hang thue h~ t~ng khu cong nghi~p, khu dancuPMi thu khach hang ho~t dQng cho thue tai sfmPhai thu khach hang ho~t dQng lUll tru ng~n ngay, let hanh, duIjch va djch VI) nha hang khach s~nPhai thu khach hang v@mua ban hang hoa, cung cApdjch Y\l

khac

Cl)ng

03.2. Phai thu dai hl.ln cua khach hangPhai thu khach hang v@mua ban hang Ma, cung cAp djch Y\l

khac

Cl)ng

04. Tra trU'lYccho ngU'iri ban

31/12/2018 01/06/2018

532.506.762.313 187.351.249.279

283.826.644.624 84.869.217.7841(

283.528.862.181 223.550.199.637 ~'i

43.556.851.521 65.942.962.769 :.61.659.142.464 90.416.807.064

;:l

~'\1.207.200.116 6.714.561.848

17.841.562.762 13.531.016.30728.834.426.948 18.570.940.628

60.165.825.923 22.371.728.301

36.500.880 688.260.309

63.550.000 235.975.715

445.454.693.452 456.878.579.770

1.758.682.023.184 1.171.121.499.411

31/12/2018 01/06/2018

0 825.758.500

0 825.758.500

04.1. Tra tm6'c cho ngU'iri ban ngAn hl.lnTni tru&c nguai ban v@hang Ma nQi djaTra tru&c nguai ban v@hang hoa nh~p khAuTra tru&c nguai ban v@thi cong, xay l~p cong trinh xay dlJngTni tru&c nguai ban v@djch VI) nQi dja duQ'c cung cApTra tru&c nguai ban v@djch Y\l nh~p khAu, chuy~n giao congngh~Tra tru&c nguai ban khac

CQng

45

31/12/2018

93.030.574.83033.951.996.80595.173.150.90055.909.153.444

o274.363.697.529552.428.573.508

01/06/2018

71.238.858.120149.935.788.430157.336.852.62095.638.413.738

1.148.849.000313.043.728.786788.342.490.694

T~P f)OAN CONG NGHI:E;P CAO SU VI:E;TNAM - CONG TY CO PHAN Bao cao tili chinh hW nh4tS6 236 Naill Ky Khai Nghia, phuOng 6, qu~ 3, TP. H6 Chi Minh Cho ky k€ toan tir ngay 01/06/2018 d€n ngay 31/12/2018

04.2. Tn. tm6"c cho ngU'lYiban dili h~nTn'i truac nguai ban v~ hang h6a nQi djaTni truac nguai ban v~ thi cong, xay l~p cong trinh xay d\lngTra truac nguai ban v~ djch Y\l nQi dja duQ'c cung dpTra truac nguai ban kMc

CQng

05. Phiii thu v~ cho vay

31/12/2018352.029.452306.076.275

o76.251.284.300

76.909.390.027

01/06/2018337.792.386714.176.16326.050.197

63.567.724.656

64.645.743.402

05.1. Phiii tho v~ cho vay ngAn h~nCho vay te;ticac cong ty thanh vien trong T~p doanCho vay te;tivan phong Cong ty m¥ T~p doanCho vay te;tiCong ty Tai chinh TNHH MTV Cao su Vi~t NamduQ'c sap nh~p- Cho vay theo hinh tMc Repo cli phi€u

- Cho vay kMch hang

CQng

05.2. Phiii tho v~ cho vay dili h~n

Cho vay te;ticac cong ty thanh vien trong T~p doanCho vay te;tivan phOng Cong ty m¥ T~p doanCho vay te;tiCong ty Tai chinh TNHH MTV Cao su Vi~t NamduQ'c sap nh~p- Cho vay theo hinh thue Repo cd phi/u- Cho vay kht:ieh himg

C{)ng

46

31/12/2018 01/06/2018

5.263.994.133 2.238.906.800

7.529.125.000 214.369.432

0 0

0 0

0 0 -/12.793.119.133 2.453.276.232 ~

'!I'

I31/12/2018 01/06/2018 .r

64.615.327.342 79.576.401.001 \~0 0 ~....•

959.102.026.916 994.546.117.634

51.916.359.215 51.916.359.215

907.185.667.701 942.629.758.419

1.023.717.354.258 1.074.122.518.635

T~P DoAN CONG NGRI~P CAO SU VI~T NAM - CONG TY CO pRAN86236 Nam Ky Kh6'i NghTa, phuOng 6, qu~ 3, TP. H6 Chi Minh

06. Phili thu khac

a. Ng~n h~n- Phai thu v~ Hiieho yay, liii dl! thu- Lai phai thu v~ cae khoan eMm tra

- T~mtmg

- cAm e6, kYquy, kYeUQ"e- Phai thu v~ e6 phftn hoa- Phai thu v~ e6 nrc va IQ"inhu~ dUQ"eehia- Phai thu nguoi lao d<)ng- PMi thu v~ cae khoan bao hiSm- Phai thu v~ cae khoan kinh phi dii cAp- PMi thu v~ cae khoan gop v6n hqp me kinh doanh- Phai thu v~ theo quy@tdinh ella thanh tra, kiSm toan va quy@tdinh ella C<Yquan quan Iy nha nuae- Phai thu ng~n h,~mkhaeb. Dili h~n

- Liii yay pMi thu- cAm e6, kYquy, kyeuQ"e- PMi thu v~ e6 phftn h6a- Phai thu nguoi lao d<)ng- Phai thu v~ cae khoan gop v6n hqp me kinh doanh- Phai thu dai h~n khae

Bao cao tili chioh hl!P ohitCho kY k@tmln tiI ngay 01/06/2018 d@nngay 31/ 12/2018

31112/2018 01106/2018

Gia tf; Dl! phOng Gia tf; Dl! phOng

1.334.270.887.068 (46.219.350.255) 922.686.125.974 (34.788.113.046)

169.123.090.553 0 129.529.452.936 0

5.984.360.000 0 6.206.360.821 0

92.297.707.810 0 172.333.227.229 0

28.646.450.186 0 55.800.226.977 0

211.739.256.954 0 282.637.405.094 0

8.752.000.000 0 14.741.995.160 0

79.444.656.808 0 132.230.819.789 0

18.551.847.296 0 18.863.826.801 0

0 0 2.037.314.369 0

11.533.759.745 0 19.640.407.448 0

57.214.049 0 57.214.049 0

708.140.543.667 (46.219.350.255) 88.607.875.302 (34.788.113.046)

278.362.041.878 (28.416.000.000) 313.644.913.182 (28.416.000.000)

13.808.832.726 0 14.082.065.734 0

115.390.273.983 0 93.354.130.789 0

110.421.293 0 110.421.293 0

178.628.077 0 178.628.077 0

25.393.690.343 0 25.250.000.000 0

123.480.195.456 (28.416.000.000) 180.669.667.289 (28.416.000.000)

47

T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHAN Bao clio tai chinh hQ'Pnhfits6 236 Nam Ky Kh<'riNghia, phuOng 6, qu~ 3, TP. He, Chi Minh Cho ky k~ toan tir ngay 01/06/2018 d~n ngay 31/12/2018

07. Tai san thi~u ch<r xu Iy31/12/2018 01/06/2018

S6ltrQ'ng ~Gia trj SoltrQ1lg Gia trj

- Ti€n 6.366.006.392 6.366.006.392

- Hang t6n kho, gui ban 991.658.889 1.130.689.854

- Hi san c6 dinh 240.597.450 240.597.450

- Hi san kMc 13.743.156.962 13.165.060.960

CQng 21.341.419.693 20.902.354.656

08. Hang t6n kho31/12/2018 01/06/2018

Gia g6c n•.•.phOng Gia g6c n•.•.phOngHang mua dang di dUO'ng 92.834.564.534 0 151.277 .685.632 0

Nguyen li~u, v~t li~u t6n kho 243.231.518.196 (4.307.885.229) 213.530.719.903 (1.165.195.301)

C6ng Cl),dl)ng Cl)trong kho 253.054.233.567 0 262.108.866.211 .0

Chi phi SXKD d<'rdang 611.451.764.090 (3.292.987.114) 712.049.670.879 (151.512.445)

Thanh ph~m t6n kho 1.797.929.776.824 (46.371.246.378) 1.951.439.220.789 (1.3 70.053.636)

Hang h6a t6n kho 296.985.123.577 (3.054.835.961) 59.413.468.936 (1.000.344.754)

Hang gui di ban 33.273.403.307 0 125.563.618.136 0

Hang hoa bAt dQng san 13.677.215.000 0 13.677.215.000 0

CQng 3.342.437.599.095 (57.026.954.682) 3.489.060.465.486 (3.687.106.136)

09. Chi phi tra trU'lYc

09.1. Chi phi tra trtr&c ngin h\ln

- Chi phi c6ng Cl)dl)ng Cl)

- Chi phi sua chUa- Tra truac ti€n thue dAt- Chi phi khac

CQng

09.2. Chi phi tra trtr&c dai h\ln- Chi phi c6ng Cl)dl)ng Cl)

- Chi phi sua chUa- Chi phi d€ tai ngu6n quy KHCN- Tra truac ti€n thue dAt- Gia tri lqi th~ kinh doanh- Chi phi khac

CQng

48

31/12/2018

16.312.396.6923.076.413.486109.066.947

87.669.936.219

107.167.813.344

31/12/2018

50.121.200.91266.084.343.06711.028.780.485

1.412.838.404.595936.586.701

722.368.965.471

2.263.378.281.231

01/0612018

40.385.725.5343.953.689.04027.784.779.869206.539.197.625

278.663.392.068

01/06/201881.575.994.62236.795.190.160

o1.280.437.672.283

1.404.880.051561.285.885.837

1.961.499.622.953

T~P eOAN CONG NGHI"E:PCAO 8U VI"E:TNAM - CONG TY CO PHAN Bao cao tai chinh hQ'Pnh~tS6 236 Nam KYKhai Nghia, phuOng 6, gu~ 3, TP. H6 Chi Minh Cho ky k€ tOllntil ngay 01/06/2018 d€n ngay 31/12/2018

10. Thu@va cac khoan phili thu, phili tra Nha nU'6'c

86 phiii nQp 86 th\l'c nQpChi tieu 01/06/2018

til' ngay 01/06/2018 til' ngay 01/06/2018 31/12/2018d@nngay d@nngay 31/12/201831/12/2018

Thu€ gia trj gia tang (16.299.738.603) 546.317.114.368 (448.904.914.650) 81.112.461.115n<;iidjaThu€ gia trj gia tang (183.596.909) 31.614.135.658 (32.152.4 76.351) (721.937.602)nh~p khAuThu€xudtkhAu,nh~p (538.760.508) 25.884.519.950 (27.703.468.293) (2.357.708.851)khfiuThu€ tieu th1,1d~c bi~t 0 756.933.807 (695.446.643 ) 61.487.164

Thu€ thu nh~p doanh 82.079.619.167 759.511.582.611 (588.445.366.169) 253.145.835.609nghi~pThu€tainguyen 2.225.266.442 27.193.765.717 (26.000.125.949) 3.418.906.210

Thu€ nha ddt 0 75.636.694.296 (101.489.601.726) (25.852.907.430)

Ti€n thue ddt 33.036.000.508 226.525.069.804 (331.268.030.201) (71.706.959.889)

Thu€ bao v~ moi 1.740.288.117 2.009.561.136 (8.610.758.623) (4.860.909.370) -'tfuOng

~I

Thu€ mon hai (3.200.000) 106.549.505 (104.799.505) (1.450.000) 5Thu€ thu nh~p ca nhan

'.(12.449.293.035) 39.416.234.125 (22.236.081.608) 4.730.859.482 "I1

Cac lo~i thu€ khac 5.171.231.956 12.899.351.434 (14.441.041.998) 3.629.541.392 A

LQ'inhu~n n<;ipngan 973.623.907.747 0 (973.623.907.747) 0 .sach nha nuac -Cac khoan phi, l~ phi

'(

va cac khoim pMi n<;ip (36.676.379.818) 20.363.571.841 (7.741.083.095) (24.053.891.072)khacCQng 1.031. 725.345.064 1.768.235.084.252 (2.583.417.102.558) 216.543.326.758

Ghi cM: Quy€t toan thu€ cua np doim se chju S\l' ki~m tra cua cO'quan thu€. Do vi~c ap d1,1nglu~t va cac qui djnh v€thu€ d6i vai nhi€u lo~i giao djch khac nhau c6 th~ duQ'c giai thich theo nhi€u cach khac nhau, s6 thu€ duQ'c trinh baytren Bao cao tai chinh c6 th~ bj thay d6i theo quy€t djnh cua cO'quan thu€.

49

T~p DoAN CONG NGHI~P CAD SU VI~T NAM - CONG TY CO PHANS6 236 Nam Ky Kh6i Nghla, phuOng 6, qu~n 3, TP. Hf>Chi Minh

11. Tai san c8 dinh hfru hinh

Sao cao tili chinh hQ'Pnh~tCho ky k~ tOt}nill ngay 01/06/2018 d~n ngay 31/12/2018

Drrn vi tinh: VND

Khoan ml}cNha cfra,

v~t ki~n truc

PhU'ong ti~nMay moc thi~t bi v~n tai truy~n

dftn

Thi~t bidl}ng Cl}quan

IvVU'i'rn cay kinh

doanhTai san c8 dinh

kh3cCQng

Gifi tTl can lfl.i._.._--_ .._--_ ..- .._ _.- _ .._----_ .._.__ _ _._ _ ...............• _ _ __ __ _ _.__ .._.__ ._ - _._ .._ _--_ _ _._ __ ._ .. _ __ ._ _ __ - .._ _ __ _ _ _ _ _ .._-_ _---_ .._ .. _ __ -_ ..__ ..-_ _ _._ __ _ _._ _ _ _ _--_._._ _ _ _ _ _._ .._._ __ ..-_ _ _ __ ._ _ __ .-

_T<;tingay d~u nam 6.143.449.255.634 2.994.142.846.446 548.348.092.588 28.742.348.904 14.999.710.445.227 31.460.376.281 24.745.853.365.080._ .._-_ - _._---_ _ _ _ _-_. __ .._---._ __ _ _ .._._ _ _ .._-_.__ ._ _-_ .._-_ .._-_.-._-_._ .._ _ .._ .._._.__ .__ ..__ .._ .._-_ .._._ -_ .._-_ _._-_ _-_ ..__ ._..__ ._.__ _ _ _._ .._-----_ ..__ .._ .._ .._ .._._._ _ _ --_._--_ .._.__ .__ _.__ __ .._-_._ .._ _ --_._ .._-_T<;tingay cu6i nam 6.333.120.849.765 3.002.752.305.988 627.895.069.335 28.596.021.012 15.276.415.627.828 32.414.348.275 25.301.194.222.203

_!'!...1f.'!!..~'!.1f.!~_ _ _.._ _.__._ _._.. . -..-.-.- - -..-..- - ..-.- ..--.- .- --- --.- ..-.-- ..-.- ..-.-..--. - ..-.---.--.---.-.- ..---.----.- -.-.------ --------.--. -.- --- ----- ..-.---.-.- - - - - ---.----- - ..---- - .-.--- -..-.-.---.- ..-.-.--.-S8 dU'd~u nam 10.637.543.543.379 5.520.628.333.514 1.705.910.041.217 181.551.501.254 17.879.215.812.685 95.558.122.067 36.020.407.354.116_ ..__ ._-_. __ .._._--_ _ _ .._ .._-_ __ ._._ _. -_ .._--_ ..__ .._.__ ..__ .._._ __ .._-_ .._ --------_._ _-_ _ __ .- .__ .._-_ .._ _.__ __ ._.._-_ - .._ _-_ .._ _--_._-_._ _ __ ._._ _-_ _ .._---_ _._ __ --_.__ ._.._ _._ _ _.__ ._-- ._--_._----_. __ ._.__ .-_.._-_._Mua trong nam 100.393.964.492 117.129.505.844 48.599.992.867 2.722.278.544 2.063.675.594 270.909.417.341

..__ ..__ _._._ ~_.__ ._-_ _.__ ._--_._ _-.-_ ..__ __ _ _ _ __ _ _ .._ _.__ ._.._._-_ ~.•.._ _ _ _._. __ .__ .._ ............•....... _ .._ _--_._. __ .._.__ .._ _. __ .__ _ _-_ .. __ .__ .__ .._ _ _._-_ __ ..-_ ••.•....._ __ .._ _ _ _ _._-_ ..-.__ _ _ __._-_D~u tu XDCB hoan thanh 479.495.275.677 73.444.565.351 26.118.794.351 1.636.472.244 719.629.393.195 1.471.600.000 1.301.796.100.818

.._ _--_.__ _--_ ..- .._-_ __ .._-_ ..__ ._-_ .. __ ..- - __ ._---_ _ ..__ ._._. __ __ .__ .._-_ __ .._._ _ _ .. _ ..__ ._.__ -._-_ _ .._--_ - __ ..--_ _._ .._ .._----_ -..__ _ _ .._._.__ .._-_ .•..•...... _ _ _ _ .._-_ _ _ ..__ _------_ .. __ ..__ .._ .._ _ _._._._ .._._--_Tang khac 35.123.356.554 39.007.211.700 59.169.968.766 199.879.818 606.642.284 134.107.059.122--_._._._._. __ .__ __ ._..__ ..__ ._ _ _. _ ..__ ..__ ._ _ _ .._._ _._-_._ .. _.__ _ .._ ..__ .._-_._._ .._ - ..__ ..__ ._--_ .._ _.__ _ _._-_ __ -_ .._.__ _._.-_ .._ .._ .._._._._. __ ._._. __ .__ .- ._.._ _. __ ..__ ._.__ __ _. _ .._._-_._-_._ __ ..__ .._ _ .

_Tang do chuy~n dbi BCTC 43.400.840.952 5.426.241.133 3.932.832.808 167.304.002 132.676.572.728 185.603.791.623._.__ .__ .._._-------_. __ ....__ ._._..._----_ ....__._ ...._.__ ._ ...._ .....__ ...._ ....._ ..__ ..__ .._-- ------_._._. __ ._._--_._--_ .....__ ._ .._ ..__ ._.__ .._-_._._ ... _ ...._._----------_. ---_ ..__ ._-_ ..._._--------_ ...__ ..- --_ ..-.._---_ .._ .._ ..._._-_ ...- ._-_ .._--_.- ...._ ..._---_.-

- Tang do pha.n 1o<;ti1<;ti 10.522.346.577 7.728.340.678 18.250.687.255._.._--_._ .._._ .....••_-_ .._.__ .._._ __ .._ .. _ _-_.-_ .._ _ _ ..__ ._ _ __ .._ _-_._-_._._-_ _ .._ _._._-_._._._ __ _ _ .. - __ _ _-_ .._---_._ ..__ _ _ _ _ __ _ -._-_ _ - _--_ _ _ _ _ _ _._._.-._ ..__ .._.-._----_ _-_ .

_Thanh ly, nhuqng ban (48.822.158.100) (29.939.424.235) (25.812.206.016) (2.777.097.583) (320.695.232.095) (428.046.118.029)...__ -._ _ _.__ _ .._---_.- ----_ .._ .._---_ _ - .._-_._-_._-----_ __ _ __ .._.- -------- ._--_ __ .._---_. __ ...••..._ .._-_ __ ._----_ .._.-_ .._ .._ ..__ .- _ .._---_ __ .__ ._ __ .-_Giam khac (65.619.713.205) (8.307.121.814) (73.926.835.019)._._.._-_ .._._-_.__ .-._--_ __ .._.__ ..-_ .._ _ _._. __ ._.__ .._ _ .._--_._ .._ _-_. __ ..__ .__ ._-_._ __ _-_._. ---_ .._-_ ..__ .__ ._.__ ._-_._ _ _ .._ .._ _-_ .._-_._._--_ __ .__ .._--_ _.__ .._.. ..__ .__ .._._ .._ _._.__ .._--_ _._ _-_.__ .__ ._-_..--

_Giam do chuy~n dbi BCTC (7.243.315.355) (1.336.074.326) (2.359.416.367) (27.132.176) (30.217.673.706) (41.183.611.930)_ .._--_. __ ._-_ .._ __ .._._-_. __ .-._ ..- .__ .__ _ .._._ _.__ .__ ._.._.__ .._- ----_._._._--_._ _._.- ._-_._---_ _ _-_ - .._ __ ._ _-_ .._-- _.__ ..__ ._._. __ _._-_ ..__ - _ __ ._ .._ _--_ - .._ _.__ . ----_._._.-. __ _ -_Giam do phan lo<;ti1<;ti (425.654.254) (110.867.011) (12.067.567.641) (2.334.763.543) (311.655.612) (3.534.688.902) (18.785.196.963)

.__ ._._---_._----_ .._ _ _._-----_.- ..__ _ _._ _ ....•-._._ _---_.- .__ ._._ _----_. __ .._ _- _._-_ -.._ .._.__ ..__ ..__ _ - _ __ ._-_ _ ..__ __ .._ ..__ ._ _ _ _ __ .._ _ _ ..- _--_._ .._.- _._ .._.__ _ .._ .._._-_ _.-S8 dU'cu8i nam 11.184.368.486.717 5.731.977.832.648 1.803.492.439.985 181.138.442.560 18.371.990.095.381 96.165.351.043 37.369.132.648.334---_._._----_ _ .._.__ ._.__ ._---- -_ .._-_ _._ .._-_ _ __ ._-_.- -_ .._.__ _._-_ .._---_ _-- _ .._--_._._ ..__ .._ _._ __ . _.__ ._.._-_._--_._---- _ .._._-_ .._._---_ _-_ __ _ .._._-_._ __ __ ._-- .._.__ ._._ .._. __ __ .._--_._.

Gifi tTl hao man luy ki___...._._.._.._.__..__._. __.. ..._. ..__...----_..__.._._...__._.._----_.._--1---_._._-_ ...._----- ---- ..-..--.-.---.------.---.....-- ..-.-.--.------. ---...--.- ..--.-....--- ..-.-. ---..--...-..- ..-- ..--..-.--..- ..---.--.-.------.- ..-----...S8 dU' d~u nam 4.494.094.287.745 2.526.485.487.068 1.157.561.948.629 152.809.152.350 2.879.505.367.458 64.097.745.786 11.274.553.989.036--_ _---_ .._ .._.__ _ .._._-_. __ .- _ .._._ _ _ _ -_.__ _ _ .._._._ .._--_ _ _-_ .._._ _-_ .._ _ _ .. _--_._ _ .._ ..__ __ _- _ _.__._ .._._---_ _-_ .._._._ _._----_ ..__ .._._ .._ .._._. __ ._-_._ _ .._ __ ._. ----_ __ _-_ __ ._ .._._ .

_Khfru hao trong nam 353.310.062.379 213.702.835.029 63.581.395.390 3.760.611.326 429.164.005.144 3.187.945.884 1.066.706.855.152.._--_ _._ .._-_._ __ -._ _._---_ _.._ _ _ _ _ _ _-_._-_._ -_ ..__ ._ __ .._-_ __ _ __ .__ . _._.__ ._ .._ .._._._ _ .._- _ -_.._ _ _ .._._-_ .._ __ ._ _.__ .-.._ .._ _._._ _ ..__ ..__ _ .._._-_ _ _ _ .._ _._._._ _-----_Tang khac 8.625.258.707 2.586.489.224 1.324.603.136 90.400.997 10.487.330.455 23.114.082.519_._---_ ..--.-._-_. __ ._._.- .._----_ __ .._ ..__ _._------.- ..- .._--_._-_ ..__ .._ .._--_ _- ._----_. __ .._.__ ._._ - ----_. __ .__ ._-------_. _._-_._ .._----_._-_ _ .._- ._--_ .._._--_ _._ .._ .._._ .._-_. --_ __ ._._ .._--_ .._._._-- Tang do philn 1o<;ti1<;ti 12.573.386.267 5.677.300.988 18.250.687.255._---_._--_ ....._--_._-_. __ ._...._- ._...._ ...._ ..._-_ ...__._._----_ ..__._-_ ..--_._. __ .. -_ ..__ ._.._ ..-._ .._.__ .._ ..._ .. _ ..._--_ ....._ ...._ .._--_ .._._-_ .._-_. __ ....__ ....__ ._..._ ..__ ...._._ .._-_._._-_._-- ------_ .._--_._-----_Thanh 1y,nhuqng ban (15.885.327.881) (18.751.141.082) (24.569.045.623) (1.691.031.017) (204.090.746.680) (264.987.292.283)-----_._. __ ._._-_ _ .._--_._ _-_.- _._ ..__ .-.._ _ _.__ .__ ..__ .._ __.- ._.._._-_._._-_._ __ ._ .._._- ._._._._-_._._ _--_ _ _ .._ - -_.._-_. __ ._ _.__ .._-_ _ .._--_ .._-----_ .._ _-_ _ - _._ .._ .._-_ .._-_ _ _ ----_._ .._._ _.__ ._ _-_._Giam khac (62.100.000) (161.904.762) (8.547.409.608) (16.014.694.740) (24.786.109.110)._.._.__ ------_ .._ __ _ _._._-_ __ ..__ _ __ ._ __ _ .._ ..__ .__ .._ _ _ _----_._ _ .._.__ ..__ .._._- __ _ _ _ .._-_ ..__ ..__ ._ __ _ _ __ _-_ .._ .._. _.__ _ .._---_._-_ ..__ .__ _._._ __ ._ _.__ ._ _ _ ..__ - _ .._-_ .._-_._._ ..__ .__ .

_Giam do chuy~n dbi BCTC (982.276.011) (202.672.794) (1.686.553.633) (91.948.565) (3.165.138.472) (6.128.589.475)..._._._---_._. __ .._._-_ .._ ..__ .__ ..__._------ .._ _._ _._ ..__ __ .._ _._._-_ _ _ .._ _ _.__ ._-_ _ _---_ .. _._-. __ .__ _-_ .._ _._._ -_._ _ __ ..__ ._.__._-_ .._ _- .__ ._.._----_ ----_._ ..:- _ ..__ _ .._-_.__ _--_ .._ _._-_._._--_._---_Giam do philn 1o<;til<;ti (425.654.254) (110.867.011) (12.067.567.641) (2.334.763.543) (311.655.612) (3.534.688.902) (18.785.196.963)

.._---_._ _ ..-.__ ..__ _._ .._-_ .._ _-_ _ _ -...••.._ ..__ ._.._ .._ _-_ .._.__ .._ .._-_ .._ ..__ ._ _ .._ _ _ _.__ ._..__ .._-._ _ .._ _-_ _._._ _ _-_ _ __ ..__ _ .._-_ _ .._ _ .._ _ .._ .._._-_ .._ _--_ __ ._ __ __ ._ _._ _-_.__ .._ _-_ _._ .._------_ .._._-._ -S6 dU'cu8i nam 4.851.247.636.952 2.729.225.526.660 1.175.597.370.650 152.542.421.548 3.095.574.467.553 63.751.002.768 12.067.938.426.131

50

T!P DoAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO pHANS6 236 Nam Ky Kh6'i Nghia, phuOng 6, qu~n 3, TP. Hi>Chi Minh

Bao clio tai chinh hlJp nh~tCho kY k~ tom ill ngay 01/06/2018 d~n ngay 31/12/2018

12. Tai san c6 djnh vo hlnh

Khoan m\lcBan quy~n,

b~ng sang ch~Phftn m~m, ban quy~n

may tinhTai san c6 djnh vo

hlnh khac

Don vi tinh: VND

TAng cQng

_~~!~~~.~!~_'!_~~J.!._~~_~!~_~. ..-------- -.-----------.---.--.------.--..---------- ..- ..- ------ - -..-.-.-..-.-.-..- ---.--..-..---.-.-------.--- ---- -.-.S6 dO' dftu nam 122.418.152.024 247.990.000 47.335.326.825 8.614.361.125 178.615.829.974

•••••• _. • __ ••••• •• __ •• __ ••• __ •• •• __ •••• _ ••••••• H •• •• _ ••• __ •• _ •• __ • __ • •• _ •••• __ •••• _ •• _ ••• - ••• - •••• -- ••• -- •• -- ••••• -.-----.-.-- ••• -- •• -.- •••• -- ••• -.-- •• ---.---.----.- ••• ---- ••••••• - ••••••••••• - ••• ----.-.-.-- ••• - ••• - •• ----- ••• - •• --- •• - ••• - •••• ---.-.-.- •• ----.--._ ••••

_Mua trong nam 2.270.540.000 2.517.150.519 4.787.690.519......... _ _ _----_ - _._._-_ .._ .._ --_._-_._ .._ - _._ _ _ __ _--_ .._--_ __ _ _ _ _ .._ .._ _ _ _._ _ .._-_._ _ __ _._ ~_ _ _ _._ _._ ..__ ._ _ _ _ _ _._ _ _-_ .._._ .._ _._ .._ --_ _ .._-_ __ .__ _ _ __ .._---- Tang do chuy~n d6i BCTC 511.267.520 442.640.798 953.908.318....._.__ _ _ ..__ _ _ -..__ _ _._ _ _._._.__ _ - .._._ _-_.__ .~-_._.__ _ __ .._._-_ ..- _-_ .._---_ .._-_ __ .._ __ _ ..__ _--_ .._ .._- _ .•.._ ..__ .._._--_ _ _._ _ .._ __ .__ .-._..- __ _-_ _ _._ .

_Giam khac (3.998.719.894) (3.998.719.894)..._------_. __ ._ .._ ..._._ ...._ .._._---_._._._. __ ..__ .-.__ ._.._._._ ...__ ._ .....__ .__ ..._.__._--_._.- ..._ ....-._.__ ..._._ ...---_._-----_ ..._.__ ._-_ .._ ..__ ._._--_._ ..------_._._-_ ..._-_._--_._. __ ..._ .._ ...-----_._ ..._._.--_ ...._---_ ...__ ._.

S6 dO' cu6i nam 122.929.419.544 247.990.000 46.049.787.729 11.131.511.644 180.358.708.917_ ----_ .._- _ .._- - -- _ .._-- --- .._ _ ..- ..--- -- ----_ .._ .._- --- --_ .. - - -_ _ .. - --- .._--- --- _ _ .. ------ -_ ..- _.. _ .._- _ .._ .._ .. - --- -- -- ..- -_ ..- _ __ .. -

Gia trj hao mon luy k~ ._.._-_._ ..__ .- _-_ __ .._ _ .•...... _.__ .._ _._ ..- __ .._-_._-----_._ __ ._ _-_.__ __ ._ _- .._-_._ _ __ _.---_._-_._ _ ..__ _-_ .._ .._ - .._ _._ _._ ..-S6 dO' dftu nam 16.202.113.188 153.485.357 31.624.250.215 6.129.892.359 54.109.741.119

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

-Kh~uhaotrongnam 1.264.089.828 22.817.219 3.172.701.656 118.903.299 4.578.512.002...... _._ _ _ _ _ _._ _ __ .._ _ _ -.__ .._ ..••.•.._ __ __ ._-_ __ .__ .._ ..__._._ .._--_ .._ -._._ _ _ _._._--_ _._._ .._ ..__ .._ _ _ _ __ ..__ .._ .._ .._._----_.__ _ ..__ ._._ _ - -_ _ ..__ __ ..__ ..__ ._._--_ __ __ - .

- Tang do chuy~n d6i BCTC .2~..:24~?45 . .___ ____. ._. L~~?:~3.O~~ . !~_~:~~:?~! .._Giam khac (3.998.719.894) (3.998.719.894)

..__ ._ _----_ __ .._._ _ _-_ ..__ ..__ _._ - _-._ _._ ..__._-_ .._._._-_ __ .._ _ .._ _ .._ .._ __ .._ _-_ .._ __ ..__ _.__._--_ _ _._._---_._- _._._ __ _ -..__ .._ __ ..__ _ _--_._.-. __ ._._ _ _ _ _ _ .._.S6 dO' cu6i nam 17.557.444.761 176.302.576 32.253.885.013 6.248.795.658 56.236.428.008-_ _._ _.__ _ __ ._._--_ .._._--_._._-_ .._ _-_.__ .._-_._ _--_._------_ _-_ .._--_ .._._-_ ..-._.__ ._._._-_._--_ .._._--_ .._._.__ .._-_._._--_ _ _-_._--_ .._ .._ ..__ ._---_ ..-----_ __ ..__ .__ .._ .._---_._.-Gia trj con ll;licua TSCD vo hlnh .. . _. ._._.__.__.. ..___._ ..__ .___._..__.._ __ ._ _ _ _.._ _ _ ..__ .._. ..__ ._ _._.__.__._._._ __ ._Tl;li ngay dftu nam 106.216.038.836 94.504.643 15.711.076.610 2.484.468.766 124.506.088.855

1--- _-_._ __._ __ ..__ _-_._-_._---_ .._--_.-.-.---.- ..- ..- --.------ ..--- ..- -.---.-- ---.- --.-.- ---.---.- --.--.- ---- ..-.- - -- ..-----.-- -.-- --- --.-----.---.------ ..--- ..-.---.--.----.--.-- -.---.

_ Tl;li ngay cu6i nam 105.371.974.783 71.687.424 13.795.902.716 4.882.715.986 124.122.280.909

51

T~P DOAN CONG NGHlE;p CAO SU VIE;T NAM - CONG TY CO PHAN Bao clio tai chinh h'lP nhitS6 236 NamKy Kh6i Nghla, phuOng 6, qu~ 3, TP. H6 Chi Minh Cho ky k€ tmln tiTngay 01/06/2018 d€n ngay 31/12/2018

Til' ngay 01/06/2018 d~n ngay31/12/201813. Bit dQng san dAu to'

a. Bit dQng san dAu to' chothueNguyen gia- Quyen su dVng d~t- Co s6 h<;itfrng

Gia trj hao mon loy k~- Quyen su dVng d~t- Co s6 h<;itc1ng

Gia trj con I~i- Quyen su dVng d~t- Co sO'h<;itc1ng

01/06/2018

1.144.402.997.1451.489.625.292.438242.026.264.360

1.247.599.028.078

345.222.295.29372.532.780.363272.689.514.930

1.144.402.997.145169.493.483.997974.909.513.148

Tang

42.893.550.02788.962.873.328

o88.962.873.328

46.069.323.301o

46.069.323.30142.893.550.027

o42.893.550.027

Giam

4.043.665.3894.278.122.333

o4.278.122.333234.456.944

o234.456.944

4.043.665.389o

4.043.665.389

31/12/2018

1.183.252.881. 7831.574.310.043.433242.026.264.360

1.332.283.779.073

391.057.161.65072.532.780.363318.524.381.287

1.183.252.881. 783169.493.483.997

1.013.759.397.786

14. Tai san dO-dang dai h~n

- Chi phi SX, KD dO'dang dai h<;in- Chi phi xay d\ll1g co ban d6 dang+ Vuan cay cao su KTCB+ Vuan cay khac+ Nha may, day chuyJn chi biin cao su+ [)uang giao thOng, a(ip thuy t(li+ Cac c6ng trinh ki€n truc, cO'sa h(l tang+ Mua slim tai scm c6 ajnh+ Chi phi xay dvng CO'ban da dang khac

CQng

31/12/2018

154.090.078.85925.229.443.918.50122.841.307.036.123

137.601.746.58371.512.388.31092.141.913.375888.327.976.6235.435.775.545

1.193.117.081.942

25.383.533.997.360

01/06/2018

142.119.974.44324.553.758.487.56122.176.928.325.347

111.937.502.37296.207.444.71986.115.914.734931.843.072.462196.569.866.533954.156.361.394

24.695.878.462.004

15. Tai san thu~ thu nh~p hoan I~i va thu~ thu nh~p hoan I~iphili tra

a. Tai san thu~ thu nh~p hoan I~i- Thu€ su~t thu€ TNDN su dVng d6 xac dinh gia tri tai san thu€thu nMp hoan l<;ii- Tai san thu€ thu nh~p hoan l<;iilien quan d€n khoan chenh l~cht<;imthai duQ'c kh~u trU- Tai san thu€ thu nh~p hoan l<;iilien quan d€n khoan 16 tinh thu€chua su dVng- Tai san thu€ thu nh~p hoan l<;iilien quan d€n khoan uu dai Hnhthu€ chua su dVng- S6 bi! trU vai thu€ thu nh~p hoan l<;iiphai tra

b. Thu~ thu nh~p hoan I~i phili tra- Thu€ su~t thu€ TNDN su dVng d6 xac dinh gia tri thu€ thu nh~phoan l<;iiphai tra- Thu€ thu nh~p hoan l<;iiphai tra pMt sinh tiTcac khoan chenhl~ch t<;imthai chiu thu€- S6 bi! tm vai tai san thu€ thu nh~p hoan l<;ii

16. L(;rith~ thO'O'ng m~i- LQ'ith€ thuang m<;iidc1uky- LQ'ith€ thuang m<;iida phiin b6 trong ky

LQ'ith~ thO'O'ngm~i cuai ky

52

31/12/2018

77.501.049.123

20%

77.501.049.123

oooo

20%

oo

Til' ngay 01/06/2018d~n ngay 31/12/2018

37.328.499.065(5.773.463.702)

31.555.035.363

01/06/2018

88.585.344.037

20%

88.585.344.037

o

oo

88.417.585

20%

88.417.585

Til' ngay 01/01/2018d~n ngay 31/05/2018

41.445.819.192(4.117.320.127)

37.328.499.065

T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO pHAN Bao cao tai chinh hQ'Pnhit86236 Nam Ky Kh(yiNghla, phuOng 6, gu~n 3, TP. H6 Chi Minh Cho ky k€ toan til ngay 01/06/2018 d€n ngay 31/12/2018

17. Phiii tnt ngtrm ban

17.1. Phai tra ngtrO'i ban ng~n hl}n

Phai tra ngm:ri ban v~ hang h6a nQi djaPhai tra nguai ban v~ hang h6a nh~p khAuPhai tra nguai ban v~ thi cong, xay Hip cong trinh xay d\l'l1gPhai tnl nguai ban v~ djch V\lnQi dja duQ'c cung dpPhai tra nguai ban v~ djch V\l nh~p khAu, chuy~n giao cong ngMPhai tra nguai ban khac

CQng

17. 2. Phiii tra ngum ban dai hl}nPhai tra nguai ban v~ hang h6a nQi djaPhai tra nguai ban v~ thi cong, xay lip cong trinh xay d\l'l1gPhai tra nguai ban khac

CQng

18. Ngum mua tra ti@ntrtr6'C

31/12/2018

560.525.444.70317.621.800.533

217.682.258,52488.351.381.05010.951.385.348177.351.335.174

1.072.483.605.332

31/12/2018o

117.522.0001.969.073.011

2.086.595.011

01/06/2018535,108.415.45255.189.081.53842.248.858.56423.400.918.8762.140.777.986

215.961.653.247

874.049.705.663

01/06/2018153.360.822

o1.929.614.292

2.082.975.114

18.1. Ngtrm mua tra ti@n trtr6'C ng~n hl}n

Nguai mua tra truac v~ mua mll cao su nQi dja

Ngum mua tra truac v~ mua mll cao su xuAt khAuNgum mua tra truac v~ ho~t dQng gia cong ch€ bi€n mll cao su,ch€ bi€n palletNguai mua tra truac v~ mua cay cao su thanh ly, g~y dbNguai mua tra truac v~ ho~t dQng xay dllng, lip dl.it,sua chUa,bao tri va duy tu cong trinh xay d\l'l1gNguai mua tra truac v~ ban, chuy~n giao va lip dl.itcong trinhcO'khi, may m6c thi€t bjNguai mua tra truac v~ ho~t dQng chuy~n nhugng bAt dQng sanNguai mua tra truac v~ thue h~ t~ng khu cong nghi~p, khu dancuNguai mua tra truac v~ ho~t dQng cho thue tai sanNguai mua tra truac v~ mua ban hang h6a, cung dp djch V\lkhac

Nguai mua tra truac ngin h~n khac

CQng

18.2. NguO'i mua tra ti@ntrtr6'C dili hl}nNguai mua tra truac v~ ho~t dQng chuy~n nhugng bAt dQng sanNguai mua tra truac dai h~n khac

CQng

19. Chi phi phiii tra

31/12/2018 01/06/2018

175.943.677.588 105.057.825.816

21.714.072.835 98.573.436.810

2.718.080,912 75.283,328.717

78.011.648.826 519.303.293.162

500.000.000 500.000.000

9.345.643.977 12.730.604.816

19.845.659.922 21.248.717.369

35.376.609.377 46.841.365.018

6.650.000 35.000.000

167.738.430.744 102.273.964.969

141.379.275.799 128.663.490.116

652.579.749.980 1.110.511.026.793

31/12/2018 01/06/2018185.363.494.427 75.747,609.128

0 5,000.000.000

185.363.494.427 80.747.609.128

19.1. Chi phi phiii tra ng~n hl}n

- Uii yay phai tra- Chi phi sua chUa 16'nTSCD- Trich truac ti~n thue dAt- Trich truac chi phi djch V\lthue ngoai

- Chi phi khac

CQng

53

31/12/2018

100.232.429.019378.992.803

12.071.846.04022.503.490.010171.740.397.068

306.927.154.940

01/06/2018

144.986.299.8604.808.128.23721.132.575.81935.616.823.006138.138.153.251

344.681.980.173

T~P DOAN CONG NGHIt-P CAO SU Vlt-T NAM - CONG TY CO PHA.N Bao cao tai chinh hQ'Pnh~tS5 236 Nam Ky Kh6'i Nghia, phubng 6, gu~ 3, TP. H6 Chi Minh Cho ky k€ t0l1ntiI ngay 01/0612018 d€n ngay 31/12/2018

19.2. Chi phi phili tnt dai h\ln- Chi phi khac

Cl)ng

20. Doanh thu chlfa th\l'c hifn

20.1. Doanh thu chlfa thl}'c hifn ng~n h\ln

- Doanh thu ban san phAm, hang bOa, djch V\l

- Doanh thu cho thue h~ t~ng, khu dan cu

Cl)ng

20.2. Doanh thu chlfa thl}'c hifn dai h\ln- Doanh thu ban san phAm, hang h6a, djch V\l

- Doanh thu cho thue h~ t~ng, khu dan cu

Cl)ng

21. PhiH tra khlic

21.1. Phili tra ng~n h\ln khlic- Hi san thira ch(y giai quy8t

- Kinh phi c6ng doim- Cac khoan bao hi8m bAt bUQc

- HQ'Pv5n d~u tu- Phai tra v~ v5n g6p hQ'Ptac kinh doanh

- Phai tra V~ c6 ph~n hoa- Nh~n ky quy, ky cuQ'c ngAn h~n- C6 tuc, lQ'inhu~n phiii tra- Phai tra C6ng ty m~ - T~p doan- Cac khoan phiii tra, phiii nQp khac

Cl)ng

21.2. Phai tra dai h\ln khlic

- HQ'Pv5n d~u tu- Phai tra v~ v5n g6p hQ'Ptac kinh doanh- Nh~n ky quy, ky CUQ'Cdai h~n- Cac khoan phai tra, phiii nQp khac

Cl)ng

54

31/12/201857.734.946.254

57.734.946.254

31/12/201828.504.733.405198.705.045.293

227.209.778.698

31/12/20183.680.848.916

6.998.720.202.715

7.002.401.051.631

31/12/20181.470.013.97015.540.440.58719.889.677.319

o300.000.000

75.497.788.020226.802.834.360263.306.194.993

o603.413.659.849

1.206.220.609.098

31/12/2018

15.823.721.00075.953.000.00026.510.736.589103.142.469.590

221.429.927.179

01/06/201829.539.154.137

29.539.154.137

01/0612018

25.442.506.960189.845.502.833

215.288.009.793

01/06/2018

332.075.5876.038.874.085.197

6.039.206.160.784

01106/2018

1.271.489.35817.680.673.98864.794.140.625

o721.240.000.00020.171.795.154131.459.796.44151.785.254.582

o233.363.474.115

1.241. 766.624.263

01/06/2018

15.823.721.000122.284.655.10225.077.745.54725.213.813.216

188.399.934.865

)VJ(,

T~P DoAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO pHANS6 236 Nam Ky Kh6i Nghla, phuOng 6, qu~n 3, TP. H6 Chi Minh

Bao cao tai chinh hqp nhAtCho ky k~ toan tic ngay 01/06/2018 d~n ngay 31/12/2018

31/12/2018sA co khi nang

Gili tri tnl ng

Til' ngay 01/06/2018 d~n ngay 31/12/2018 01/06/2018sA co khi nang

Gia tri tra nll22. Yay va ng thue tai chinh

a.Ng~nh~n

Vay va nt! thue ta; chinh ngiin h{ln

- Cae kho<'mdi vay

- Ng thue tai chinh

- Trai phi~u phat hanh

Nt! da; h{ln din h{ln tra

- Cae khoan di yay

- Ng thue tai ehinh

- Trai phi~u ph<ithanh

b. Dai h~n- Cae khoan di yay

- Ng thue tai chinh

- Trai phi~u phat hanh

CQng

3.367.803.433.696

1. 775.566.152.396

1.775.566.152.396

oo

1.592.237.281.300

1.592.237.281.300

oo

10.031.645.617.218

10.031.645.617.218

oo

13.399.449.050.914

3.367.803.433.696

1.775.566.152.396

1.775.566.152.396

oo

1.592.237.281.300

1.592.237.281.300

oo

10.031.645.617.218

10.031.645.617.218

oo

13.399.449.050.914

55

Tang3.959.483.863.129

2.898.662.948.432

2.898.662.948.432

oo

1.060.820.914.697

1.060.820.914.697

oo

2.623.329.157.039

2.623.329.157.039

6.582.813.020.168

Giam

4.023.455.573.126

3.786.773.675.274

3.786.773.675.274

oo

236.681.897.852

236.681.897.852

oo

2.795.756.764.002

2.795.756.764.002

6.819.212.337.128

3.431. 775.143.693

2.663.676.879.238

2.663.676.879.238

oo

768.098.264.455

768.098.264.455

oo

10.204.073.224.181

10.204.073.224.181

oo

13.635.848.367.874

3.431.775.143.693

2.663.676.879.238

2.663.676.879.238

oo

768.098.264.455

768.098.264.455

oo

10.204.073.224.181

10.204.073.224.181

oo

13.635.848.367.874

T~P DoAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO pHANS6 23~_Nam Ky Kh6i NghTa, phuOng 6, gu~n 3, TP. H6 Chi Minh

23. VAn chii SO' hihI

23.1. Bi~n dAi chi~u d{)ng vAn chii SO' hfru

Bao cao tai chinh hqp nhAtCho ky k~ to<lntir ngay 01/06/20 18 d~n ngay 31/12/2018

DO'Yl vi tfnh: VND

Chi tieu V6n gopcoa cho slYhii'u

Th~ng dtrv6n c6 phAn

V6n khacciia cho slYhii'u c6 phi~u quy Chenh I~ch

danh l!:ialai tai san Chenh I~chty gia QuydADttr phlit triSn qlng

._$.~.~~!~iJ!!t9.JL~_9.!~.. ._21.~~.~~~nJ.~.9.~.?~~&~_.._..!.!2_~~.~.:.~.~J.~L".~_.._..__J9.~~?J.~~~~~l!L_(!?)_~?-~~:~9.?~_1.J9L.....__. ~~..!:.•.~_~Q!!!~~H_!:~.~!~~9.!i.:~~~2.~~._..._~~9~~~~g~~}~:_~~~__.._2?.:.~.~1~!!9.l!~~_6!!~4.~.~..

__:_!~~g!~9.!!g..k.t!~q~ 1.?_Q~:~!LQ;3_?_J..!L .._. _._.. __ _ . .._._ ._ _.. .. ._ .._._______ __ .. . . . J:~9._?&!?_:.O'l?_J..!L.-=- Tri£.~_!~.P_.~.~.~.9.l,!y.... . .. .. . . .___ __ .. .. . . ..__...__..;3.~.D?_?_J!??}&~_.. }_~?.:},21&?..~26~L_.:..I~K~.~~__ _.._. !!.i~~:..~_!9_'?..?.?.:n~._~~.&?1:1.3Ju.~3...._.. .. ?.:.?.9L ?!~!?.:_8.~L~_?.1 . . lL???:~9.~.!_QQ:E?__._:_Qi~~~!~__.___________.... ._.___...i;3..?~?_Q:7_??.:.~~?.L.. .__________ .________J.?i?2:??Q:???-:?!~t __(8.}1}}.:.i!.?.:~9.?L__(?_:_~~?}?~??__4..:9.~~L__(8.~_'!.4..~!Q.~J..i~,}Q;3L__$.Q!!t.J:!~!_QY9_~!~Q•.l! __..._ _~Q:9.9.~9.99~9...O':QQQ._+-.1.3.?:??-?~-~92-~2~!.--J--O'~~2!.~9~1~9..O'~__(!..0_'Z:~Q?:27.?~!i.?~LJ!.:.~~~.:~.?.~~.!~'?.~~~_O'L.J.:..!.~2.~77~:~.~~~?~~.___~~~9.J.:.'7.?~:2.!!..~Q?!..__..:Jl~~~!_~~~~~?!O'_~~J~_..:.!~_g_~!~_________ .. . .____ ... __._ .. }4~:~I..?_:?QQ&?~ ~6.~:?1..?:_!.~_ii;3.8.______?;3__4..:~_?U_4..2:Q?L_____~I.J..Q~:2.68. 517 _-=-Qi~!~.'?.!!g..k.L_.________ ..__ __. .. _ ..___..____.._ ..__.__. .. . .._ _ .. _.. .. .._ _ _..___ _ _.. _ .._________D2.?.:.!?~:;3.??.~~1}J_. __j:}J.7. !.??_}??~~m__.:_9i~!J1_~.!i.~_____ ... ._Jg:36~:~ 711 .. ._____________f------------------------------ J!.2.J_?&:.4.?!LS6 dtr tai 31/12/2018 40.000.000.000.000 135.742.843.450 10.591.031.002 (107.405.977.656) (1.489.637.647.004) 1.407.995.602.360 2.439.091.902.294 42.396.377.754.446

Chi tieu Quy hfl trlJ s~p x~pdoanh nghi~p

Quy khac thuqc v6ncho slYhfru

Ngu6n v6n dAuttrXDCB

LNST thu~chtra phan ph6i

LQ'iich c6 dongkhong kiSmsoat

CQng T6ng cqng

S6 dtr tai 01/01/2018 990.086.946 316.998.636.594 4.662.727.365.692 1.400.402.319.256 4.270.760.353.435 10.651.878.761.923 47.889.679.230.385_._.__ .._ .._ ...•....__ __ _._ _ __ ._ -_ _--_ __ _ _ -..__ _ _-_ .._-_ _ _-_ .._-_ __ _-_ - _-_ - _ .._ -._-_ _---_._--_._. __ ..__ _-_ ..- _ _._._._ __ ._ _ _ _ __ _._ _ __ _ - _ __ _.__ _ .._.__ ..__ _ __ __ ._ _.__ _.__ .._ __ _._---_ _._----_ _ _ .

_~_!~g!~9..!!g,~y_!.~q£ . ._.___________ .. _ .__ .::....__ L~9_?_:~J..?:032.913.:!::!¥!2.!!:<:>.!1,g~y_!~q£__..__ --------- ..----t-------------------.--- . ._6.~~J..?:2.9~:_1..?~ J.?2.:2.~.2J_~:9.2<L_ ...__ ?8_8..:?;3.?:.Q2.i:~!~_____ .?.~}r?~Q2.4.21.?.~_1!:i£.~_!~P5~..q!!Y. .__.. __ .. .. . ._. _ __ _ __ .._..__.. .._ ____ .__.._.. .. .._. -=- ~.E}l~~~:..??~_f-~.I~g,~~~ .. .._. . g~~.:l~_~~_'9.i}__ !?~9.~S._ii?_2.:1.~..? ... . ~?:i?~~~.:~!1 ...?:!.~_:9.Q?~~~~~~?i__ Jl:'O'J.?-&!~.:.~..?;3:~~~_:_Gi~~~~£ .__.. i?2_Q:Q~?:2.i~1 Q;3~:_+~?_,?_~~:??~L.__.c?,_U.8.:?2?:~~i:l..l)1.. (2.Q_9.:!Q+j_~?.:.3..!?J_.____ __.__ _ j?:~~3..:.:31},&?~2.~~Le-"O~:.??..?.~~Q:8.J+~~;3.?..LS6 dtr tai 01/06/2018 - 16.024.205.077 20.013.134.323 1.129.095.600.061 4.466.156.373.736 5.631.289.313.197 47.572.922.823.410

•••••• _H •• _ •••• _._ •••• L ..••._._..•.__••••••_._ •..._.•..•• ••__•......__ ._. ._•••••_.._.__ •__••__ ....•__ •••_ ••••••._ _ ••••__•••__•••••_ •••_-_••__••.._.•....._.•.._••__ ._•.•....••.•••••••••••••__•••._ _._-_ ••••••_ •••_ •••••......_ ••_ •••_...•_ ••••••_••_._ __..••.•••__ .-_ •••- _ •••••••__ ••_ ••_._ _.••••_•••__.._.._-- ••••-- ••---.- .•----- •••- •..-....•------- ....•••••••••- ••_-_ ••••_.•--_ ••_ ••_••__ •••_._ ••••._.•.••__•••••_••••_- ••_••_-_ .••-

__~_~a.:i.t!Q.!!:<:>.~g_~L______.._.. .. ._...__________... __.. . _._ .. ___..____________.?.:_S.ii:2~?_:.~~;3.U?____ .?_~,!9.L?!!.??? ..___}..:.!.~3..:Q~~_:..8.i?:~~?.______1}?_.;3:Q~8..:8..~7.3_~.?_...:::_I~.!1_g..~~~ ..... . ._. .__._. . __.. . ... ...__..... . ._. .. .._._.....: . __...~?!,~Q.~~@_'?_E...._~_Qi~~~g_~g_~y .______.______________.___ __._ ..__ _.. ..__._ ___.._.._.___ .. ___... .________.__.___ ..__ .: _...__Q2.?J.??_:;3??,:~}..;3L_~...Gj~~_~~_~ .. . .. ... _.. .._..i!.!:_~}l&!l:2.~!1_ ..._..__Q9.:.O'_!~:}}1:.3.~.3.1_.__i!:..1~8.:.~}3..:!2.L!Q?L_....._(~~1:.!.2L?2!:?_~lL __Q..ji!]_?!~?3...Q:~??L_._(!:?il:??~~.~2?.:i~?2_S6 duotai 31/12/2018 0 4.212.591.156 0 2.485.789.741.772 4.623.064.196.655 7.113.066.529.583 49.509.444.284.029

56

Cho ky k€ toan til ngay 01/06/2018 d€n ngay 31/1212018

31/12/2018 01/06/2018

38.708.428.190.000 38.708.428.190.000

1.291.571.810.000 1.291.571.810.000

40.000.000.000.000 40.000.000.000.000

Til' ngay 01/06/2018 Til' ngay 01/01/2018d~n ngay 31/12/2018 d~n ngay 31/05/2018

40.000.000.000.000 28.557.589.070.276

0 11.442.410.929.724

0 .0

40.000.000.000.000 40.000.000.000.000

31/12/2018 01/06/2018

2.439.091.902.294 2.601.772.911.054

0 0 ,,4.212.591.156 16.024.205.077

),2.443.304.493.450 2.617.797.116.131 J

31/12/2018 01/06/2018 I.~(1.489.637.647.004 ) (1.838.853.147.830)

(1.489.637.647.004) (1.838.853.147.830)

31/12/2018 01/0612018

1.407.995.602.360 1.139.773.483.722

0 0

1.407.995.602.360 1.139.773.483.722

Til' ngay 01/06/2018 Til' ngay 01/01/2018d~n ngay 31/12/2018 d~n ngay 31/05/2018

(64.827.722.793) (54.686.724.911)

28.716.213.206 28.470.401.743

(83.333.306.228) (38.611.399.625)

(119.444.815.815) (64.827.722.793)

31/12/2018 01/06/2018

0 0

392.342.765.663 55.442.026.979

392.342.765.663 55.442.026.9790 0

16.435.418 12.047.225

57.033 131.034

240.249 0

0 0

25.330.209.224 16.953.309.368

25. Cac khoan myc ngoai Bang Can dai k~ toan hW nhit

a. Hi san thue ngoaib. Hi san nh~n giU hQ- Vt;ittu hang h6a nht;ingiu h9, nht;ingia c6ng- Hang h6a nht;in ban h9, nht;ln kY gili, nht;ln cam c6, thi chdp

e. Ngo~i t~ cae lo~i (USD)

- Ngor;lit~ USD- Ngor;lit~ EUR- Ngor;lit~ JPYd. Yang ti~n t~e. Ng kh6 doi da:xu ly

24. Ngufln kinh phi- Ngu6n kinh phi dAunam- Ngu6n kinh phi duge dp trong nam

- Chi S\l'nghi~p- Ngu6n kinh phi con l~i eu6i nam

23.6. Chenh IfCh ty gia hai doaiChenh l~eh ty gia do ehuy@nd6i bao eao tai ehinhChenh l~eh tY gia til cae nguyen nhan khae

CQng

23.5. Chenh IfCh danh gia I~i tai san

Chenh l~eh danh gia hilitai san do e6 phAn h6a

CQng

23.4. Cac quy cua T~p doanQuy dAutu phat tri@nQuy he; trg s~p xBp doanh nghi~pQuy khae thuQe v6n eM s6 huu

CQng

23.3. Cac giao djch v~ van vo-i cac chu sO'hfru va phan phaic6 to'c, chia l'li nhu~n- V6n dAutu ella ehll s6 hUu+ V6n g6p dAunam+ V6n g6p tang trong nam+ V6n g6p ghim trong nam+ V6n g6p eu6i nam

23.2. Chi ti~t van gop cua chU sO'hfruV6n dAutu ella Nha nuoeCae e6 dong khae

CQng

T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHAN Bao Cliotai chinh hqp nhitS6 236 Nam Ky Kh6'i Nghia, phuOng 6, qu~ 3, TP. H6 Chi Minh

57

T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO pHAN Bao cao tai ehinh hqp nhSt86236 Naro Ky Kh6'i Nghla, phuOng 6, gu~ 3, TP. H6 Chi Minh Cho ky ke toan tit ngay 01/06/2018 den ngay 31/12/2018

VI. THONG TIN BO SUNG CHO cAc KHOAN Ml)C TRINH BAY TRONG BAo cAo KET QuA HO~TDONG KINH DOANH H<}P NHAT

01. Doanh thu ban hang va eung cl1p djeh v\l

- Doanh thu sfm xu~t va kinh doanh rnu cao su_Doanh thu san xu~t va kinh doanh cac san phAro tit cao su

- Doanh thu che bien g6- Doanh thu hgp d6ng xay d\ffig_Doanh thu kinh doanh b~t dQng san, CO's6 h<;ttftng- Doanh thu djch Y\l duy tu bao du5ng h<;ttftng KCN

- Doanh thu djch V1,1 kinh doanh di~n, nuac- Doanh thu djch V1,1 du Ijch, nha hang, khach s<;tn

-Doanh thu tit kinh doanh di~n nang- Doanh thu ban hang h6a va cung cfrp djch V1,1 kMc

CQng

02. Cae khoan giam trit doanh thu

- Chi€t kh~u thuong rn<;ti

- Giaro gia hang ban- Hang ban bj tra l<;ti

CQng

03. Doanh thu thuftn v~ ban hang va eung cl1p djeh v\l

_Doanh thu thuftn san xu~t va kinh doanh rnu cao su_Doanh thu thuftn san xu~t va kinh doanh san phArn tit cao su

- Doanh thu thuftn ch€ bien g6- Doanh thu hgp d6ng xay d\l'ng_Doanh thu thuftn kinh doanh b~t dQng san, cO's6 h<;ttftng_Doanh thu thuftn djch Y\l duy tu bao du5ng h<;ttftng KCN

_Doanh thu thuftn djch V1,1 kinh doanh di~n, nuac- Doanh thu thuftn djch Y\l du Ijch, nba hang, kMch s<;tn

- Doanh thu thuftn tit kinh doanh di~n nang_Doanh thu thuftn ban hang h6a va cung cfrp djch Y\l khac

CQng

04. Gia vAn hang ban

- Gia v6n sfm xu~t va kinh doanh rnu cao su_Gia v6n san xu~t va kinh doanh cac san phArn tit cao su

- Gia v6n che bien g6- Gia v6n hgp d6ng xay d\ffig- Gia v6n kinh doanh b~t dQng san, CO's6 h<;ttftng- Gia v6n djch Y\l duy tu bao du5ng h<;ttftng KCN- Gia v6n djch Y\l kinh doanh di~n, nuac- Gia v6n djch Y\l khach s<;tn- Gia v6n kinh doanh di~n nang

- Gia v6n khac

CQng58

Tit ngay 01/06/2018d~n ngay 31/12/2018

9.209.903.556.847918.962.547.144

1.997.952.985.76472.126.364

547.161.797.60616.507.492.1108.368.650.465462.754.543

268.671.747.7801.122.321.653.237

14.090.385.311.860

Tit ngay 01/06/2018d~n ngay 31/12/2018

2.744.481.332183.051.182

5.948.247.347

8.875.779.861

Til' ngay 01/06/2018d~n ngay 31/12/2018

9.201.027.776.986918.962.547.144

1.997.952.985.76472.126.364

547.161. 797 .60616.507.492.1108.368.650.465462.754.543

268.671.747.7801.122.321.653.237

14.081.509.531.999

Tit ngay 01/06/2018d~n ngay 31/12/2018

7.803.342.332.601868.171.209.690

1.267.861.205.249o

206.531.134.8911.016.280.2418.067.182.062308.944.524

147.286.336.590526.411.708.877

10.828.996.334.725

£Jan vi tinh: VNDTit ngay 01/01/2018d~n ngay 31/05/2018

2.963.497.241.937535.557.942.267

1.473.296.636.617160.897.657.99959.634.823.34310.949.598.514

15.586.228.2345.882.802.610

225.794.112.072187.745.267.067

5.638.842.310.660

Tit ngay 01/01/2018d~n ngay 31/05/2018

1.302.422.5151.381.374.2604.370.686.710

7.054.483.485

Tit ngay 01/01/2018d~n ngay 31/05/2018

2.956.442.758.452535.557.942.267

1.473.296.636.617160.897.657.99959.634.823.34310.949.598.5145.586.228.2345.882.802.610

225.794.112.072197.745.267.067

5.631.787.827.175

Tit ngay 01/01/2018d~n ngay 31/05/2018

2.268.408.207.007484.001.455.024

1.306.663.735.79157.966.667.74138.762.635.1747.117.239.0345.131.048.3523.112.485.042

109.030.039.42689.579.357.915

4.369.772.870.506

T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHAN Bao cao tai chinh hqp nhdtS6 236 Nam Ky KhO'iNghia, phuOng 6, qu~ 3, TP. H6 Chi Minh Cho ky k€ tOl'mtit ngay 01/06/2018 d€n ngay 31/12/2018

05. Doanh thu hO\lt d(lng tai chinh:

- Uii ti~n giri, ti~n cho yay- Lai ban cac khOlln d~u tu- C6 tire, lQ'inhu~n duQ'c ehia- Lai ban ngo~i t~- Lai chenh l~ch ty gia- Lai ban hang tnl ch~m, ehi€t kh&u thanh toan- Doanh thu ho~t dQng tai chinh khac

C(lng

06. Chi phi tai chinh

- Lai ti~n yay

- L6 ban ngo~i t~- L6 chenh l~ch ty gia- Trich l~p/Hoan nh~p d\l' phOng giam gia cac khoan d~u tu

- L6 til thanh ly cae khoan d~u tu- Chi phi tai chinh khac

C(lng

07. PhAn lai ho~c 16 trong ding ty lien doanh, lien k~t

- C6ng ty C6 ph~n Th6ng Nh&t- C6ng ty C6 ph~n D~u tu Xay d\l'llg Cao su- C6ng ty C6 ph~n Xay d\l'llg & Tu v&nD~u tu

- C6ng ty TNHH Nghien CUu Khoa hQc & SXTN Cao suVisorutex

- C6ng ty C6 ph~n D~u tu Xay d\l'llg Co sO'H~ t~ng Bloh PhuO'c- C6ng ty C6 ph~n Kinh doanh BOT DuOng DT.741- C6ng ty C6 ph~n g6 MDF VRG - Dongwha- C6ng ty C6 ph~n D~u tu va PMt tri~n VRG Long Thanh

- C6ng ty C6 ph~n D~u tu Sai Gon VRG- C6ng ty C6 ph~n Cao su Thanh ph6 He, Chi Minh

- C6ng ty C6 ph~n Cao su B€n Thanh- C6ng ty C6 ph~n Xay d\l'llg Cao su D6ng Nai

- C6ng ty CP LQc Thinh- C6ng ty C6 ph~n PM Vi~t Tin- C6ng ty C6 ph~n Chi sQ'iCao su V.R.G SA DO- C6ng ty C6 ph~n Ch~ bi~n g6 Cao su Chu P1ih- C6ng ty C6 ph~n Khu C6ng nghi~p H6 Nai

C(lng

08. Chi phi ban hang

- Chi phi nhan vien- Chi phi v~t Ii~u- Chi phi v~n chuy~n, b6e x~p- Chi phi kh&u hao TSCD

59

Til' ngay 01/06/2018d~n ngay 31/12/2018

358.139.399.62125.041.628.8171.821.638.179

44.623.12363.580.131.4069.894.685.84417.039.441.442

475.561.548.432

Til' ngay 01/06/2018d~n ngay 31/12/2018

380.378.828.037331.600.652

75.465.739.26618.076.370.3624.975.245.40227.929.752.110

507.157.535.829

Til' ngay 01/06/2018d~n ngay 31/12/2018

8.320.808.270(15.450.191.099)

1.732.423

(726.638.652)

o4.248.663.317

195.429.991.21417.148.402.63128.685.467.966(1.026.490.364 )7.163.174.874844.310.924239.761.744257.590.378

(19.710.792.335)252.498.812

7.912.648.066

233.590.938.169

Til' ngay 01/06/2018d~n ngay 31/12/2018

18.033.892.63074.638.123.611111.762.896.9241.503.845.941

Til' ngay 01/01/2018d~n ngay 31/05/2018

222.389.914.8024.464.976.51713.209.756.316

172.584.55831.712.287.654

538.136.19743.3 78.969 .522

315.866.625.566

Til' ngay 01/01/2018d~n ngay 31/05/2018

222.226.372.158274.000

27.764.554.531(2.840.851. 700)

o35.957.838.482

283.108.187.470

Til' ngay 01/01/2018d~n ngay 31/05/2018

oo

5.683.210

o3.382.855.600

o65.908.674.120

o10.743.192.470(427.524.843)2.135.919.046

ooo

(7.350.417.969)o

1.491.234.792

75.889.616.426

Til' ngay 01/01/2018d~n ngay 31/05/2018

16.096.447.81429.790.954.46310.024.977.164

959.899.841

T~P DOAN CONG NGHI~P CAO SU VI~T NAM - CONG TV CO PHAN Bao cao tai chinh hQ'Pnhdts6 236 Nam Ky Kh6'i Nghia, phuOng 6, gu~ 3, TP. H6 Chi Minh Cho ky k€ to{mtil ngay 01/06/2018 d€n ngay 31/12/2018

08. Chi phi ban hang (Ti~p theo)

- Chi phi dich V\lmua ngoai- Chi hoa h6ng moi gi6'i- Chi phi khac

Ci)ng

09. Chi phi quan Iy doanh nghi~p

- Chi phi nban vien- Chi phi v~t li~u- Chi phi d\!ng C\!,d6 dung- Chi phi khAu hao TSCD

- Thu€, phi va 1~phi- Chi phi dich V\!mua ngoai- Trich Quy khoa hQc cong ngM

- Chi phi d\Tphong- Chi phi khac

Ci)ng

10. Thu nh~p khac

- Thu nh~p til ciiy cao su thanh ly, g~y d6

- Thanh ly, nhuQ1lg ban TSCD- Ti~n b6i thuOng- Ti~n ph~t thu duQ'c- Thu nh~p til sua chua dUOng 10 va cac ho~t dQng hoannguyen trong wOn city cao su- NhuQ1lg ban v~t tu, ph€ li~u- Hoan nh~p Quy PT khoa hQc cong ngM- Nh~n he; trQ'til Quy Bao hiSm xuAt khdu cao su- Thu nh~p til tr6ng xen canh cay nong nghi~p trong wOn caosu- Cac khoan khac

Ci)ng

11. Chi phi khac

- Thanh ly, nhuQ1lg ban TSCD

- Ti~n b6i thuOng- Cac khoan bi ph~t, ch~m nQp- NhUQ1lgban v~t tu, ph~ li~u- Chi phi sua chua dUOng 10 va hoan nguyen wOn cay cao su

- Chi phi thi~t h~i til ciiy cao su- Chi phi thi~t hai til v~n chuy€n, ch~ bi~n mil kh6ng tinh vaogia thanh- Cac khoan khac

Ci)ng

60

Til' ngay 01/06/2018 Til' ngay 01/01/2018a~n ngay 31/12/2018 a~n ngay 31/05/2018

61.323.781.468 57.365.735.236

2.096.174.975 998.652.280

57.046.269.724 24.220.678.387

326.404.985.273 139.457.345.185


437.589.882.296 232.062.910.603

37.728.128.016 13.309.798.322

12.044.270.716 9.147.191.078

55.089.185.035 35.013.792.134

21.690.666.633 9.821.193.596

34.456.910.492 49.297.035.665

7.000.000.000 1.012.516.666

545.430.268.131 (15.376.005.487)

301.160.163.096 183.457.362.040

1.452.189.474.415 517.745.794.618


640.780.569.049 356.405.099.023

104.583.815 1.946.730.459

933.936.892.901 44.068.732.335

2.723.500.641 991.257.383

1.464.210.000 5.425.890.000

3.611.426.428 1.916.639.381

151.343.934 0

906.492.386 8.312.820.386

6.891.248.033 940.352.898

125.777.505.141 41.882.455.078

1.716.347. 772.328 461.889.976.943


80.654.879.905 10.148.801.691

998.994.935 0

5.476.774.704 2.206.254.493

980.973.234 29.960.957

209.608.000 0

1.098.751.263 19.818.231.588

428.789.968 0

49.302.099.871 144.520.646.889

139.150.871.880 176.723.895.618

T~P DOAN CONG NGHIE:P CAO SU VIE:T NAM - CONG TY CO PHAN Bao cao tili chinh hQ'Pnhit86236 Nam Ky Kh6'i Nghia, phuOng 6, gu~ 3, TP. H6 Chi Minh Cho ky k~ toan tir ngay 01/06/2018 d~n ngay 31/12/2018

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

- Chi phi thu6 thu nh~p doanh nghi~p tinh tn3n thu nh~p chiuthu~ nam hi~n hanh- Di~u chinh chi phi thu~ thu nh~p doanh nghi~p cua cac namtru6c vao chi phi thu~ TN hi~n hanh nam nay

TAng chi phi thu~ thu nh~p doanh nghi~p hi~n hanh

13. Chi phi thu~ thu nh~p doanh nghi~p hoan h.li:

- Chi phi thu~ thu nh~p doanh nghi~p hoiin I~i pMt sinh til cackhofm chenh I~ch t~m thai pMi chiu thu~- Chi phi thu6 thu nMp doanh nghi~p hoiin I~i pMt sinh til vi~chom nh~p tM san thu~ thu nh~p hoiin I~i

TAng chi phi thu~ thu nh~p doanh nghi~p hoan I~i

Til' ngay 01/06/2018 Til' ngay 01/01/2018c1~nngay 31/12/2018 c1~nngay 31/05/2018

723.172.914.306 251.856.102.206

25.285.671.992 962.816.832

748.458.586.298 252.818.919.038

Ti•.ngay 01/06/2018 Til' ngay 01/01/2018c1~nngay 31/12/2018 c1~nngay 31/05/2018

(99.169.052.315) 15.453.911.670

58.893.721.707 (58.383.972.207)

(40.275.330.608) (42.930.060.537)

VIII. cAc THONG TIN KHAc

01. Cong c\l tai chinh

Cac lo~i cong c\l tai chinh cua T~p c10an

Gia trj sA sach

DAu nam Cuai nama. Tai san tai chinh

Ti~n va tuong duongti~nPhai thu khach hang,phai thu khac

Cac khoan cho vay

DAu tu ng~n h~n

DAutu dai h~n

C{)ng

b. NQ'phai tra tai chinh

Gia gac

4.519.257.499.380

3.261.266.531.163

1.076.575.794.867

5.523.975.816.386

3.154.661.134.597

17.535.736.776.393

DV phOng

o(106.899.817.409)

o(4.486.077.020)

(3.059.950.000)

(114.445.844.429)

Gia gac

5.159.740.351.097

4.000.652.915.665

1.036.510.473.391

5.482.592.748.498

3.628.161.467.008

19.307.657.955.659

DAu nam

Dv phOng

o

(652.330.085.540)

o(7.826.777 .990)

(17.795.619.392)

(677 .952.482.922)

Gia trj sA sach

Cuai nam

Phcii tra nguai ban, phai tni khac

Chi phi phai tra

Vay va ng

C{)ng

3.497.557.875.826

374.221.134.310

13.635.848.367.874

17.507.627.378.010

3.340.163.981.027

364.662.101.194

13.399.449.050.914

17.104.275.133.135

Tili san tM chinh va ng pMi tra tai chinh chua dugc danh gia I~i theo gia tri hQ'P 1:9t~i ngay k6t tMc nam tai chinh doThong tu 210/2009/TT -BTC va cac quy djnh hi~n hanh yeu du trinh bay Bao cao tai chinh va thuy6t minh thOng tin d6iv6i cong Cl)tai chinh nhung khong dua ra cac hu6ng d~n tuong duong cho vi~c danh gia va ghi nh~n gia tri hQ'P1:9cuacac tai san tai chinh va ng phai tra tai chinh, ngo~i trir cac khoan trich I~p dl)' phong ng phai thu kh6 doi va dl)' phonggiam gia cac khoan dAu tu chUng khoan dii dugc neu chi ti6t t~i cac Thuy~t minh lien quan.

Quan Iy rui ro tai chinh

Rui ro tai chinh cua T~p doan bao g6m rtii ro thi truOng, rui ro tin dl)llg va rtii ro thanh khoan. T~p doan dii xay dl)'llg h~th6ng kiem soat nh&m dam bao Sl)'can b&ng 6' muc hQ'P1:9gifra chi phi rui ro phat sinh va chi phi quan 1:9rtii roo BanT6ng Giam d6c T~p doan c6 trach nhi~m theo doi quy trinh quan 1:9nii ro de dam bao Sl)'can b&ng hQ'P1:9gifra rtii ro va

kiem soat rtii roo61

T~P DOA.N CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PHA.N Bao cao Uli chinh hqp nh~tS6 236 Nam Ky Khai Nghia, phuemg 6, gu~ 3, TP. H6 Chi Minh Cho ky k~ tm'mtir ngay 01/06/2018 d~n ngay 31/12/2018

a. Rui ro thi tru'<mg: Ho~t dQng kinh doanh cua n.p doan se chu y~u chiu nii ro khi c6 S\l'thay d6i v€ gia, ty gia h6idoai va Hlisuk

_Rui TO vi giti: T~p doan chiu nii ro v€ gia cua cac cong Cl,lv6n pMt sinh til cac khoan dAu tu c6 phi~u ng~n h~n va daih~n do tinh khong ch~c ch~n v€ gia tuang lai cua c6 phi~u dAutu. Cac khoan dAu tu c6 phi~u dai h~n duQ'c n~m gift vaiml,lCdich chi~n luQ'c lau dai, t~i thai di~m k~t thuc nam tai chinh T~p doan chua c6 k~ ho~ch ban cac khoan dAutu nay.

_Rui TO vi tj giti h6i dotii: T~p doan chiu rui ro v€ ty gia do gia tri hqp ly cua cac lu6ng ti€n trong tuang lai cua mQtcong C\ltai chinh se bi~n dQng theo nhftng thay d6i cua tY gia ngo~i t~ khi cac khoan yay, doanh thu va chi phi cua T~pdoan duQ'c th\l'c hi~n b&ng dan vi ti€n t~ khac vai d6ng Vi~t Nam.

_Rui TO vi fdi suOt: T~p doan chiu rui ro v€ Uiisu~t do gia tri hqp ly cua cac lu6ng ti€n trong tuang lai cua mQt cong Cl,ltai chinh se bi~n dQng theo nhfrng thay d6i cua Hii su~t thi tfuemg khi Hp doan c6 phat sinh cac khoan ti€n gui c6 ho~ckhong c6 ky h~n, cac khoan yay va nQ'chiu Hli su~t tM nbi. T~p doan quan ly rui ro HIi sufi! b&ng cach phan tich tinhhinh c~nh tranh tren thi tWOng d~ c6 duQ'c cac Hiisu~t c6 lQ'icho ml,lCdich cua T~p doan.

b. Rui ro tin d\lng

Rui ro tin d\lng la nii ro rna mQt ben tham gia trong mQt cong Cl,ltai chinh ho~c hqp d6ng khong c6 kha nang th\l'c hi~nduQ'c nghia Vl,lcua minh d~n d~n tbn th~t v€ tai chinh cho Hp doan. T~p doan c6 cac nii ro tin dl,lng tir ho~t dQng dQngsan xu~t kinh doanh (chU y~u d6i vai cac khoan phai thu khach hang) va ho~t dQng tai chinh (bao g6m ti€n gui nganhang, cho yay va cac cong C\ltai chinh khac).

T\li ngay dAu nam Tit 01 nam tnt Tren 01 nam d@ns. 05 nam Tren 05 nam

T!€n va tuang duangxuong

tien 4.519.257.499.380 0 0Phai thu khach hang,phai thu khac 2.882.150.116.079 379.116.415.084 0

Cac khoan cho yay 2.453.276.232 1.074.122.518.635 0

DAutu ng~n h~n 5.523.975.816.386 0 0

DAu tu dai h~n 0 467.254.412.123 2.687.406.722.474

CQng 12.927.836.708.077 1.920.493.345.842 2.687.406.722.474

T\li ngay cuAi nam Tit 01 nam tnt Tren 01 nam d@ns. 05 nam Tren 05 namxuong

Ti€n va tuang duangti€n 5.159.740.351.097 0 0Phai thu khach hang,phai thu khac 3.645.381.483.760 355.271.431.905 0

Cac khoan cho yay 12.793.119.133 1.023.717.354.258 0

DAu tu ng~n h~n 5.482.592.748.498 0 0

DAu tu dai h~n 0 849.269.753.646 2.778.891.713.362

CQng 14.300.507.702.488 2.228.258.539.809 2.778.891.713.362

c. RiH ro thanh khoan

Tang cQng

4.519.257.499.380

3.261.266.531.163

1.076.575.794.867

5.523.975.816.386

3.154.661.134.597

17.535.736.776.393

Tang cQng

5.159.740.351.097

4.000.652.915.665

1.036.510.473.391

5.482.592.748.498

3.628.161.467.008

19.307.657.955.659

Rui ro thanh khoan la rui ro T~p doan g~p kh6 khan khi th\l'c hi~n cac nghia Vl,lt,H chinh do thi~u v6n. Rui ro thanhkhoan cua Hp doan chu y~u phat sinh tir vi~c cac tai san tai chinh va nQ' phai tra tai chinh c6 cac thai di~m dao h~nkhac nhau. Thai h~n thanh toan cua cac khoan nQ'phai tra tai chinh d\l'a tren cac khoan thanh toan d\l' ki~n theo hqpd6ng (tren ca sa dong ti€n cua cac khoan g6c) nhu sau:

62

T~p f)O.AN CONG NGHI~P CAO SU VI~T NAM - CONG TY CO PH.AN Bao ellO tili chinh hQlJnh~tS6 236 Nam Ky Khai Nghia, phuOng 6, gu~ 3, TP. H6 Chi Minh Cho ky k€ toan tir ngay 01/06/2018 d€n ngay 31/12/2018

T~i ngay dftu nam Til' 01 nam tro' Tren 01 nam d~nJ. 05 namxuong

Phai tra nguo-i ban, phaitra khac 3.226.327.356.719 271.230.519.107

Chi phi phai tra 344.681.980.173 29.539.154.137

Vay va nQ" 3.431.775.143.693 4.112.294.478.631

CQng 7.002.784.480.585 4.413.064.151.875

T~i ngay cu6i nam Til' 01 nam trO' Tren 01 nam d~nJ. 05 namxuong

Phai tra nguo-i ban, phaitra khac 2.931.283.964.410 408.880.016.617

Chi phi phai tra 306.927.154.940 57.734.946.254

Vay va nQ" 3.367.803.433.696 3.939.866.871.668

CQng 6.606.014.553.046 4.406.481.834.539

Tren 05 nam

oo

6.091.778.745.550

6.091. 778. 745.550

Tren 05 nam

oo

6.091.778.745.550

6.091. 778. 745.550

TA Aong cQng

3.497.557.875.826

374.221.134.310

13.635.848.367.874

17.507.627.378.010

TAng cQng

3.340.163.981.027

364.662.1 0 1.194

13.399.449.050.914

17.104.275.133.135

T~p doan cho rang muc dQ t~p trung rui ro d6i v6i vi~c tra nQ"Ia th~p. T~p doan c6 kha nang thanh toan cac khoan nQ"den h~n tir dong ti~n tir ho~t dQng kinh doanh va ti~n thu tir cac tai san tai chinh dao h~n.

02. Nhfrng khoan ng ti~m tang

Khong phat sinh b~t ky khoan nQ"ti~m tang nao phat sinh tir nhfrng S\l"ki~n dii xay ra c6 th€ anh huang den cac thOng tindii dUQ"ctrlnh bay trong Bao cao tai chinh hqp nh~t rna np doan khong ki€m soat dUQ"cho~c chua ghi nh~n.

03. Nhfrng S\f ki~n phat sinh sau ngay k~t thuc ky k~ toan

T~p doan khong c6 S\l"ki~n nao phat sinh sau ngay k€t thuc ky k€ toan doi hoi phai trlnh bay hay cong b6 thong tin trenBao cao tai chinh hqp nh~t Cho ky k€ toan tir ngay 01/06/2018 d€n ngay 31/12/2018 cua T~p doan.

04. ThOng tin theo bQ ph~n

D€ ph\lc V\l m\lC dich quan Iy, np doan dUQ"ct6 ch(rc thanh cac bQ ph~n kinh doanh d\l"a tren Io~i hlnh san ph~m vadjch V\lcung cAp, bao g6m cac bQ ph~n kinh doanh nhu sau:

• San xu~t va kinh doanh mu cao su: bao g6m ho~t dQng san xu~t, ch€ bi€n va kinh doanh mu cao su thien nhien;• San xu~t va kinh doanh cac san ph~m tir cao su: bao g6m ho~t dQng san xuAt, ch€ bien va kinh doanh mu cac

san ph~m tir cao su thien nhien;• San xuAt va kinh doanh ch€ bien g6: bao g6m ho~t dQng sa ch€, san xuAt va kinh doanh cac san ph~m tir g6 cao

su;• Xay d\l"llgbAt dQng san, CCY sa h~ tAng: bao g6m cac ho~t dQng dc1utu xay d\l"llgbAt dQng san va CCY sa h~ tc1ng

cho m\lC dich d€ ban va cho thue t~i cac d\l"an cua np doan cling nhu cac ho~t dQng bAt dQng san khac;• Kinh doanh dich V\I du Iich, nha Mng, khach s~n va cac dich V\l lien quan: bao g6m cung cAp dich Y\I du Iich,

cho thue nM Mng, khach s~n va cac djch V\l lien quan cua np doan;• Kinh doanh di~n nang: bao g6m cac ho~t dQng kinh doanh di~n thuang phiim t~i cac d\l"an Nha may di~n cua

T~p doan;• Cac ho~t dQng kinh doanh khac: bao g6m cung cAp djch V\ltu vAn, dich V\I xay d\l"llg,dich Y\I v~n chuy€n, dich

Y\I ky thu~t, nong nghi~p va cac djch Y\I khac.

63

TAp DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO pHANBao cao !ili chinh hgp nhAt

u~n 3, TP. H6 Chi Minh Cho kYke toan tir n a 01/06/20 18 den n a 31/12/2018

04. Thong tin theo bQph~n (Ti~p theo)

Thong tin v~ doanh thu, Igi nhu~n va ffiQts6 tai san va cong ng cua bQ ph~n theo lInh Vl!c kinh doanh cua np doan t~i ngay 31/12/2018 va cho kY ke to<intir ngay 01/06/2018 den ngay

31/ 12/20 18 nhu sau:

San xuit va kinhSan xuit va kinh Xay dl,lng, bit Dich violdu Kinh doanh di~n Ho~t dqng kinh I)j~u chinh va lo~i

Chi tieu doanh cac san chi biin g6 dqng sa~~ccl::lich, nha hang, Tang cqng

doanh mil cao su phim tir cao su khach s~nnang doanh khac trir

Doanh thu thuinDoanh thu thullneho ben thu ba 9.201.027.776.986 918.962.547.144 1.997.952.985.764 572.110.066.545 462.754.543 268.671.747.780 1.122.321.653.237 14.081.509.531.999

Doanh thu thullngifra cae bi) ph~(I) 962.865.223.236 526.026.500 1.094.735.616 208.376.916.683 (1.172.862.902.035)

Tang doanh thuthuin 10.163.893.000.222 919.488.573.644 1.999.047.721.380 572.110.066.545 462.754.543 268.671.747.780 1.330.698.569.920 (1.172.862.902.035) 14.081.509.531.999

Kit qua ho~tdong kinh doanhKh~u hao illi sane6 dinh 757.915.925.169 57.135.010.842 147.390.441.641 12.753.303.808 2.289.621.339 83.858.936.183 10.462.254.441 1.071.805.493.423

Phlln dUQ"eehia tuHii/(16)eua ding tylien k~t 6.567.679.254 (19.710.792.335) 196.526.800.950 43.044.075.426 7.163.174.874 233.590.938.169

Thu nh~p/(16)trlfO"cthui theobq ph~n (2) (21.674.494.060) (33.219.224.075) 790.447.058.343 310.028.556.759 (7.820.790.538) 98.356.270.195 571.392.299.132 1.707.509.675.756

Tang tai san (3) 56.396.206.913.738 1.558.835.493.155 3.956.512.407.738 4.642.699.959.012 37.766.348.664 2.818.811.855.952 487.228.738.780 (3.650.615.371.558) 66.247.446.345.481

Tang nq phili tra(4) 7.705.570.609.023 271.780.914.330 856.712.122.155 7.991.489.427.354 2.740.855.582 123.780.248.421 120.131.325.115 (3.356.543.762.826) 13.715.661.739.154

Lqi nhu~n cila tirng San xuit va kinh Xay dl,lng, bit Dich violdu Ho~t dqng

bq ph~n khong bao San xuit va kinh doanh cac san chi biin g6 dqng san, cO"So' lich, nba bang,Kinh doanh di~n kinh doanh

I)i~u chinh va lo~i Tang cqng

gam nhii"ng khoan doanh mil cao su phim tir cao su h~ ting khach s~nnang kh:ic

trir

myc sau:Doanh thu illi ehinh 2.728.442.861.997 4.884.705.242 16.821.1 08.611 253.478.691.937 2.817.714.393 4.585.824.977 2.681.617.628 (2.538.150.976.353) 475.561.548.432

Chi phi tai ehinh 734.582.420.188 20.167.700.787 90.418.509.049 11.617.067.382 77.641. 798. 720 639.981.581 (427.909.941.878) 507.157.535.829

Thu nh~p khae 2.658.872.712.936 1.149.626.107 1.417.125.186 10.391.479.006 528.383.150 560.423.512 769.616.584 (957.341.594.153) 1.716.347.772.328

Chi phi khae 133.620.435.505 3.044.132.544 3.694.958.280 3.758.075.490 22.940.015 178.194.585 1.053.778.785 (6.221.643.324) 139.150.871.880

64

T~P DoAN CONG NGHIJ):P CAO SU VIJ):T NAM - CONG TY CO pHANBao cao tai chinh hlfP nhAt

sf>236 Nam Ky Kh6'i Nghla, phuOng 6, qu~n 3, TP. H6 Chi MinhCho leY kB toein tir ngay 01/06/2018 dBn ngay 31/12/2018

Hi san cila tirng bi}ph~nkhong bao gAm cac San xu~t va kinh

San xu~t va kinh Xay dl!ng, b~t Dich vy du Kinh doanh di~n HOl;ltdi}ng kinh Di~u chinh va IOl;likhoan myc sau vi nhfrng doanh cac san Ch~ bi~n g6 di}ng san, cO"sa Ijch, nba bang, Tang ci}ng

tai san nay ~trqc quan Iydoanh mil cao su phiim tir cao su hl;ltAng khach sl;ln

nang doanh khac trir

t~p trung (tiep theo):D~u tu tai ehinh ngfulh\Ul 701.142.410.130 27.022.602.740 359.040.899.346 4.230.749.895.995 37.810.162.297 107.000.000.000 12.000.000.000 5.474.765.970.508

Phili thu v~ eho vay ngfulh\Ul 417.855.007.043

(405.061.887.910) 12.793.119.133

Thu~ GIGI duge kh~u trir 411.291.728.585 21.580.134.068 7.578.259.652 4.325.401.258 858.410.665 1.250.238.1 00 6.483.352.809 453.367.525.137

Thu~ vii cae khoan khaephili thu Nh~ nuae 260.671.519.033 3.194.188.501 6.836.264.682 135.083.437.081 1.046.584.581 1.045.660.133 367.946.663 408.245.600.674

Phili thu ve eho vay dilih\Ul 1.658.517 .333.825 638.942.068 (635.438.921.635) 1.023.717.354.258

D~u tu tai ehinh dili h\Ul 50.820.616.224.767 13.431.295.698 9.011.708.155 1.210.819.906.753 50.597.411.139 88.700.827.493 66.000.000 (48.582.877 .526.389) 3.610.365.847.616

Tai san tlm~ tim nh~p hoanI\li 2.065.924.040 81.422.231 75.353.702.852 77.501.049.123

Tang ci}ng 54.272.160.147.423 65.228.221.007 382.467.131.835 5.581.699.005.386 90.312.568.682 197.996.725.726 18.917.299.472 (49.548.024.633.082) 11.060.756.466.449

Nq phai tra cila tirng bi}ph~n khong bao gAm cackhoan myc sau vi nhfrngkhoan nq phai tra naydtrqc quan Iy t~p trung:Thu~ vii eae khoan philin{lpNhanuae 451.527.746.745 19.555.720.315 23.076.517.947 115.821.378.400 12.264.945 12.057.718.401 2.737.580.679 624.788.927.432

Va"! va ng thue tai ehinhngan h\Ul 2.353.280.646.543 385.837.999.764 858.743.863.030 89.439.736.978 77.674.851.265 7.888.224.026 (405.061.887.910) 3.367.803.433.696

Vay va ng thue tai ehinhdilih\Ul 8.577.911.856.266 37.348.188.528 954.679.455.895 11.552.173.100 1.085.592.865.064 (635.438.921.635) 10.031.645.617.218

Thu~ thu nh~p hoan I\liphai trilTang ci}ng 11.382.720.249.554 442.741.908.607 1.836.499.836.872 216.813.288.478 12.264.945 1.175.325.434.730 10.625.804.705 (1.040.500.809.545) 14.024.237.978.347

65

T~p DOAN CONG NGHJ~P CAO SU VJ~T NAM - CONG TY CO PHANS6 236 Nam Ky Kh<'YiNghia, phuOng 6, qu~n 3, TP. H6 Chi Minh

05. Cam k~t khlic

Bao cao tai chinh hQ'Pnh~tCho kY k~ to{mtir ngay 01/06/20 18 d~n ngay 31/12/2018

T~i ngay l~p Bao cao tai chinh hgp nhelt, T~p doan co nhUng cam k~t d6i vai cac t6 chuc khac v@vi~c bao lanh vay v6n d6i vai cac dan vi thanh vien nhu sau:

Stt Don vj dlfQ'Cbiio tanh Thlf bao tanh s6 Ngay biiotanh

Don vi nh~nbao tanh, uy

thlic

s6 ti~n biio tanh

USD VNDMl}c dich biio tanh

(1) (2) (3) (4) (5) (6) (7) (8)

._~__.._<:~~~_~_~_I:!!!_~!V _~~.?~y_!!~_~~__. J.?~!~~~~.!~I.<.!___~}L~!~~~I_~.__~!:I_~~~ .._. ._.. .. .__. ~2.:2~~.:~~~:~~~._s:~!~_~~~~~_~u ~!~----.--

2 Cong ty TNHH MTV Cao su Ha T"mb 3475/CTBL-CSVN 5/12/2013 ~~B-CN Ngh~ 84.605.486.000 D~u tu dlJ an (tra nQ'cho RFC)_ ..~._..- -_ .._ .._ ..- .._._-_._ _ __ ._.._---_ __ _ _ _--_ .._ _._-_._. __ __ .- - ._ _ _-_._---_ _ .._ ..__ ._-_.- __ _ __ _ - _ _ ..__ ..__ _ .._-_ ..--_.- _.__ _ .._-_ - _ _-_ _---._--_._ _ __ __ _ ..__ .__ .._- - _ _ .._--_ .._ .

3 Cong ty TNHH MTV Cao su Ha T"mb 911/CSVN-TCKT 7/4/2014 ~~-CN NgM 50.968.107.000 D~u tu xay dlJllg cO"ban cao su---- ._._---_._ _._ __ _-_ .._-_. __ ..__ _.--_ _ .._ _ __ . ---_ ..__ ._._._ .._--_ .._--_ __ _._-_ .._._._- --_._ -._._ _ .._-----_._- .__ .- _ .._ .._-_._ __ _-- .._-_._-_._. __ .._._._ ..__ ._ _ __ .-_._ __ .._._. __ ._-----_._ _._.__ _ _ __ .4 Cong ty TNHH MTV Cao su Quang Nam 2473/CTBL-TCKT 29/8/2013 SHB 78.000.000.000 D~u tu xay dlJllg cO"ban cao su5-~O;;~~~~ ..M~~~~--:~~u~:;~::----.--- -"~;20~~~;~~;~~T- ---;~;~;~~;;-;~;------------.--------...---;;;46.9~~~~~ ..-.~:~~~:t~~ccr-bin~aow"

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

6 Cong ty TNHH MTV Cao su Ba Ria 1216/CSVN-TCKT 24/11/2010 ::TNT Chau 50.000.000.000 D~u tu 1.269,93 ha cao su._._.__ -_._._.__ _ .._--_ __ .-.._--_ _-----------"-'--' ---_ __ _.__ ._..__ ..__ __ .._ _-_._"-'-"-'-- .__ __ ._ _ .._ -_ _ ..__ ._ ..__ __ .._._ _.__ _ ..__ ..__ ._ _-_.__ _- -.....••._----_._-_ _._-_ .._ _.

7 Cong ty TNHH MTV Cao su Ba Ri.a 2773/CSVN-TCKT 28/11/2011 A~ibank-Chau 72 000 000 000 Cham soc cao su KTCB 2011Duc . . ..__ .._- -_._._---_ _ _ __ .._ __ ._ __ _._.,"-'--"--"'--'-'" -_._ _ .._ __ .__._._--_._ .. --"---_ _ .._._-_ -............•. _._ __ .._ _ .._._ - .__ .___ .._-_ _- --------_._--".- __ _ _ _ _--_ .._._ ..__ ._-_.- .._ _._ -

8 Cong ty C6 ph~n VRG Phu Yen 1865/CSVN-TCKT 04/07/2013 ~~~t~~:nk - 191.733.798.000 ThUy di~n La Hieng 2..._._ _._. .__ ._ _._..__.. .__ _. .. ._.___. .___._.._._.__ __. _ ___.._.__. . -- -..- - --- f-------- ..-..-.- - -.-.--- -.------- --.-.--.-..-.---.-- ---.

9 Cong ty C6 phk VRG Phu Yen 1593/CTBL-CSVN 06/04/2014 ~~~t~~:nk - 100.854.000.000 Tra nQ'cho RFC-_._._._ .._-------_._._._. __ .-._._ _--_ .._-_._ _._ _-_ ..__ .._-_._-_. __ __ _ _ _--_ ..__ ._.-._-_ _ __._--_._._--_ .._ ..__ __ .._ .._-_ _ .._.-._. __ _._._ _-_ ..---_ .._ _.__ _-_._-_.-_.-._ _ .._ _ .._._ _ _._ ..__ ..__ _-_.__ ._ _._-----_ _-_ _._._.-10 Cong ty TNHH MTV Cao su D~u Ti~ng 148/CSVN-TCKT 27/07/2010 ACB-BD 41.403.570.000 Yay DH d~u tu TSCD 2006_._._-_._ ..__ .._-_._._._._-_._ ..__ .__ ._...__ .._._.__ ..--_._------_._--_ .._ .._ ..__ ._ ..._._ ..._ ..__ ._._-_ ....-.__ .....__ ._ ..__ ..._-_._._.__ ....__ ._--_ ..._._-_. __ .._-._---_._ .._ .._._--_ ..__ .__ .._-_ ...__ ..._.__ ...__ ......•• __ .._ ....._ ..__ ._----_ .._---_._-11 Cong ty C6 ph~n Cao su Mang Yang Rattanakiri 56/CSVN-TCKT 8/1/2013 SHB-TP.HCM 3.562.500,00 D~u tu xay dlJllg cO"ban cao su--_._.- _._._-_ _._.__ _._ _ __ .__ ._._---_ .._._ .._ .._ ..__ _ _ __._--_ .._ _._ .._ .._ ..__ ._ __ ._.__ ._--_ _._ __ .._--_._._ _ _ .._-_ .._ .._._._-_._-_ -----_._ ..__ .__ .._ .._ _ _-_._- ..__ ._ _._ _._.__ _--_._ .._._-------_. __ ._ _- __ .12 Cong ty C6 phk Cao su D6ng Nai - Kratie 496/CSVN-TCKT 10/03/2011 SHB-DN 91.280.000.000 D~u tu 4.100ha cao su ~i CPC

~13--=~j_~i..~~~~:p~.!~_~i~~~~~~_~~~..~~~~~=::~~===.=Q~~~~~~i~~I=:=j!!~~3~!~_~B.~~E~~=~===}~.~_?.?:~Q~~~=:==:==:=:~==~~::~_-..:=_~~~=~~~y_~0i~~}~=~~~~=14 Cong ty TNHH MTV Cao su Thanh Hoa 1311/CSVN-TCKT 11/06/2012 SHB-TH 14.000.000.000 B6 sung v6n luu dQng.__._------_ .._._ _ __ ._ .._-_ __ ..__ _ .._._ .._-_ .._-_ .._-_ .._-_.__ ._ _ .._._ .._ ..__ ..__ ._.._._-._. __ ._.__ ._._ _-_ _ ..__ ._--_ .._ __ - _._ .._--_ __ .__ .._._._._ _-_._ ..•.._ .._.__ _ _--_ _ _ _ .._._._.__ ._..__ -.._ -_._-_._ ..- ,.._ _._._-_ .._----_._---_._-_. __.-

..._~_:_:.~~g_~_~~~_~~~~~~_~_u ~~~_~~~ ..._ __..__?..~~~~~~~~=~~~__.~o.~_~_~~:~~~_~~~____._. .__... ...__ ..:~~.=~~~~~~:_~~~_~~a ~Q'c~~: ~~ cao su KTCB2/10/2013 NH Xang D~u D~u tu cham soc cao su KTCB

16 Cong ty TNHH MTV Cao su Nam Giang QN 2797/CSVN-TCKT Petrolimex 93.135.000.000 + tra nQ'cho RFC••• _ ••• __ ._. • __ • ._ •• __ ._ •••• _ •••• __ ._ •••••••• _ ••• __ •• _ •••• ._ •••• _ •• _ •••• __ •• _ •• ••• _ ••• _ ••• _ •• __ ••• _ •••• __ •••• _ ••••• _ ••• __ ._. __ ••• _._ ••• _ •• _ •••• _ ••• __ • __ •• _ •••• _ •••••• _ ••• _ ••• _._ •••• _ ••••••• _ ••• _ •••••• _ ••••••• _. __ ._ •••• _ ••••••••••• _ •••••• __ ._ ••••••• _ •••••• _ ••• _ •••• _._ ••• _ •• _._ ••• H ••••• _ •• ••• •••• _ •• _._ •••••• _ •• _ ••••• _ ••• _ ••• _ •• _ •••• _ •••• _ •••••• _ ••• _ •• _._. •• _ ••• __ • __ •• __ •• _ •• _

17 CongtyC6phkCaosuSaTh~y 2142/CSVN-TCKT 21/09/2011 Vietinbank 209.727.120.000 ThlJc hi~n dlJ an 5400ha caosu............ __ __ ._.._--_.__ ._ __ _-_ _ ..__ _ _ _ _ _ .._ _._ _ _ _ _ _ __ _.__ .._._._.__ .._ _ _.- .._ _.__ _ _ - _ _ _ _ _ .._.-._ _ .._.. .._-_ _ _ _ _ _ _ _ -

18 _E~~~..~~~~!X_~~~su..~6~~ N.~i__.__.. ..__. ~~~!~~~:!S:~!_...._~~!3!2~_!~ .._~s:_~=~~ __.. .__..__ .____!~_~_:O_~~.g~~~~~~_~!~_~_~!.~~lm.J_~_<r._~anc~~ ..~~_19_s:~~_~_trE~~~ ..~~~~~~~~~~-'~~ .. __.._ ~?_47/s:..~!3~:!.s:~!__ ~!13.!.3.~!~__~!!!3 .. . ._._._.. . .. .._28:?3.2:~g_~:~~~_~~.!~_x.:~_~~~ __~~?~_~~_~~.._

66

T~P DoAN CONG NGHI~P CAO SU VI~T NAM - CONG TV CO pHANsf>236 Nam Ky Kh<'YjNgh'ia, phuang 6, qu~n 3, TP. H6 Chi Minh

Bao cao tili chinh hgp nh~tCho kY kS tOllntil ngay 01/06/2018 dSn ngay 31/12/2018

Ml}c dich bao tanhVND

s6 ti~n bao tanh

USDNgay baotanhThu bao tanh s6Don vi dmlC bao tanhStt

Don vi nh~nbao tanh, iiy

thlic(1) (2) (3) (4) (5) (6) (7) (8)

!~_.~~~~_~C6~~~~~~~~~~~~~~~~ . ~!!/C.~~L- T~~~__ ~~~20~~_ ~~:~~~~ ._. .._...__ .._~.~:~~~.~_O.O~~ _~~:.ifS~~~~~~::~~-::a ~~_..

21 _~~~~tx_S:?J~~E._~~~_~~~~~_~ .. .. .}~ 76!~~~~!~~!_ __~~L1._~~OJ~...SI:!l?-::!~_I.i~~.__. . . ?_:~~~:~~O'~~p~~_~~~r~~~~?:~~ca?!~22 C6ngtyC6phfutCaosuSanLa 3211/CTBL-TCKT 13/11/2013 SHB-TP.HCM 34.055.000.000 DAutuxayd\ffigcabancaosu.._---_._._ .._ ..~.__ .._---_._-_._ _ _._ .._ - _---_ .._ _ .._ _---_._._ _----_ _-_ ..__ _ _ _ _._ _ .._-_._._. __ __ ._._-_ -_ _ .._._-_ __ ..__ _._ _._-_ _ _ _-- _-_._._ "" -._-_ _._----_ ..---_ - .

23 C6ng ty C6 phfut Cao su San La 482/CTBL-TCKT 27/02/2014 SHB-TP.HCM 44.109.738.750 ~:: :;.~~am soc cao su (tra ng

24_~~~_i_s:~~~_~_~~~~~s~~~~~~~~===~~=-_~==~-~;s:!~-~~i~!{f~~-.-.=~j~~~Z~~~~__~~_~=TE~~~i1.-==- =~-.=~~=-.~=~=_~~_~-~~l~~_~~_~__~O'~D-~~~~~~-d~i~~~~~~-~?~~-25 C6ng ty C6 phfut Cao su Chu Se _Kampongthom 165/CSVN-TCKT 01/02/2012 SHB-TP.HCM 144.000.000.000 DAutu xay d\ffig cO'ban cao su---_ _._ .._.__ .__ .._ -_._ _ __ .._ - _.-_ .._._._ _ _--_.- .._.__ ._._._. __ ._-_._-_. __ ._----_._ _ -_ _.__ .._-----_._--_. __ .- _--_._ _--_._ ..__ .._---_ _ _ .._._-_ .._._ .._-_ _-_.__ .._. __ __ .._.__ ._ __ ..__ _ _._._ .._ .._ -_ _--_ _----_ _ ..-._-26_~~~_tx£~_~~~_~_a.?_~~~~~~~.~~~!!~~~~iri_ _3296/~~~~!~~! _~~}~~~I_~_~_~:_T.~_:HC~ __.. __~~~~:~~~~~~.____ . ...________~~~~.~~~_~~~.~<!..~~:~_~~~_27 C6ng ty C6 phfut Cao Su Kr6ng Buk - Rattanakiri 1441/CSVN-TCKT 28/5/2013 SHB-TP.HCM 1.800.000,00 DAutu xay d\ffig CO'ban cao su-_._.__ ._ _.__ ._-_ _-_ ..__ _ _----_ .._._ .._---_._ ..__ __ ._ .._-_.__ .__ ._-_ .._----_._._ __ _._._._ _ _ .._-_ .._-_ ..__ ..__ _ ..__ __ _ .._-_ .._._-_ ..__ __ .._ _ .._ _ _ .._ ..-.._---_.__ ._-_.__ ._-_..-_. __._-_ _--_ ..__ ._---_ .._ __ ..----_._._ -_.

28_s:.?ng ty TJ.'lH:!!.JI~_S::~C~I!_~~h ~~~i~~~=I£K~____~E!~~~2__~HB-I!~M __ ._ _~~~:~~_'_Oo .____________~!~~_~ay d~~~~~~E:.:~o ~~-29 C6ng ty C6 phAnCao su Tan Bien _Kampongthom 427/CSVN-TCKT 21/2/2013 SHB-HCM 3.675.000,00 DAutu xay d\ffig CO'ban cao su.__ ..--_._ ..__ ._.__ _._ .._._--_._._-_.-_ .._ .._._ .._ _._.__ ..__ .._ _--_.__ ..__ ._._.__ ..__ __ __ _ _ _ .._._._---_._ ..__._-_ - _ .._ ..- _ __ ._ .._ .._-_._-_ .._-_. __ __ _ __ _ .._ .._ _ ..__ ._._--_. __ ._ .._.__ _---_. __ .__._..__ ._ ..--_._ _--_ .

30 C6ng ty C6 phfut Cao su D6ng PM - Kratie 405/CSVN-TCKT 20/2/2013 SHB-HCM 2.100.000,00 DAutu xay d\ffig cO'ban cao su_.. . . .. .__....__._.. ..__. . .. .__..- . ... .... ...__-_._._-_ .._--1---_._-------_. ..--.- ..--..-.--.---.--.---.-- ..--.-.----- ..-.-.----.--------.-- ..------------ ...-.

31 C6ng ty C6 phAnVRG _D~k N6ng ~~~LCTBL- 18/4/2014 SHB-HCM 209.296.500.000 TMy di~n Dak Sin 1--- -_._._._---_._. __ ._...-.._ .._ .._--_._._.__ ..._-_._--_ .....__ .._--_ ...__ ._.__ ._-_._ ..._ .... _ ...._ ..__ ..- _.__ ._--_ .._-_ ..._._--_.- ._._---_._ .._-_._ .. _ ....._.__._-_._._._-- -----_ ..._ ..__ .._.__ .._._-_ ....._--_ .._-_ ...__ ._.

32 C6ng ty TNHH lTV CS Chu Pr6ng 3815/CSVN-TCKT 26/12/2013 ~;~V-Nam Gia 52.730.000.000 DAutu xay d\ffig CO'ban cao su-_._- ._----_ _-_ _-_ .._.__ -_ .._._.__ .._._--_._._.----_ _.__ ._-_._ .._--_ _._.- _ _-_ .._--- _._--_._ ..__ ._.__ __ ._ _._.__ ._ .._---_ ..__ ._ .._ _ .._----_ .._ _ .._--_ .._._. _ ..__ .,_._. __ .__ .._.__ _._ _-_ ..__ __ -._--

__~~__ ~6n~? ~_~H _~~~~ao s~ ~u~~~~~~ .. 35~~~T~~_~_~_S~.._~~12/~_~ _SH~ ....__ . ..__.. .__._...__._.__ .._ _._27~:~:~~~~~_~~ ~~~gx:'~odXif:: b~~..:::~_

34 C6ng ty TNHH MTV Cao su Quang Ngai ~~~CTBL- 27/12/2013 SHB 4.658.000.000 DAutu xay d\ffig CO'ban cao su~ .._.- _._---_ .._-_.__ .._._ ...._ .._ ..__ ._-_._-_. __ .._._-_ .._._ ....-....-----_._ .._- --_._._ ..._._ ..__ .....__ ..._.__ ._..._ .._- .._---_. __ .._------ .._._--_._._--_ ..._ ..__ .--- .__ ._.__ ._-_._-_._-_.- .__ ._._..._-_._ .._._._.__ .._-_._- ._..__ ._._.__ .._._-_.__ ...._.__ ..._-_ ...__ ..__ ...._-_ ..35 C6ng ty C6 phfut Cao su Lai CMu II 3885/CTBL-TCKT 30/12/2013 ~~~-Khanh 52.244.370.000 DAutu xay d\ffig CO'ban cao su---.-. -..---.--.- ..---- --.--- ..--.- --..---.--.-- - --..--- -.- --.--. -.--.- ..--.- ..-..- - --.- ..- --..-.-.-.-- ..-.- ..- .-.----- ..-- - ..-.- ..---.- ..-.-- ..-.---.-.- ..-.. - - --.- ..--- ---..--..--.. --.- -..------ - ----.- -- -.--

36 C6ng ty C6 phAnCao su Lai CMu 213/CTBL-TCKT 23/01/2014 ~~-Khanh 61.082.948.000 DAutu xay d\ffig cO'ban cao su_ ..__ ._-_._ _._--_._-----_ __ .._._ .._._._ .._--_ _ .._ ..__ _ __ ._--_ _ _ _ _ __ .._-_ _._--_ __ .._ _ __ ._---_._ _ .._ .._ ..- _ _._---_ ..__ _ .._.__._.._.__ _-_._---_ -_ _ _._ _ _----_ _ _ _.__ .__ .._ _. __ _-_ _-_ _--_ .._ ..__ _.__ ._-_.__ .._._-37 C6ng ty C6 phAnCao su Phu6c Hoa 888/CSVN-TCKT 07/05/2010 Vietinbank 4 - 100.000.000.000 B6 sung vf>nlUll d(Jng

TP.HCM.;;-..-~~~;~~-i~~i~;8~~~-~-;~.~~~~~:~;------;;;~;~-;;~~~~~~----~;~;~~;-Vi~tinb~clc ----- - - - ---- - --- --- - ---- 4~;~~0~0-0~~0~~- -i)fti-tUd\l a~ NM-CB-6--Wid~HCM anrimg

Tang cQng 21.212.500,00 2.995.773.054.750

67

T~P DOAN CONG NGHI"E:PCAO SU VI"E:TNAM - CONG TY CO PH.AN Bao cao tii chinh hQ'Pnh~t86236 Nam Ky Khai Nghia, phuOng 6, qu~ 3, TP. H6 Chi Minh Cho ky ke to{mtil ngay 01/06/2018 den ngay 31/12/2018

06. sa Ii~u so sanh

86li~u so sanh Ia s6Ii~u cua Bao cao tai chinh hQ'Pnh~t cho ky ke toan til ngay 01/01/2018 den ngay 31/05/2018 daduQ'Cki~m toan bai C6ng ty TNHH Ki~m toan va ThAm dinh gia Vi~t Nam (AVA). MQt s6 chi tieu da duQ'c trinh bayl<;licho phil hQ'Pvai s6 li~u Cho ky ke toan tir ngay 01/06/2018 den ngay 31/12/2018.

07. Phe duy~t Bao cao tAi chinh hQ'P nh~t

NgU'<riI~p bi~uNguy~n H6ng MinhTP. H6 Chi Minh, Viet NamNgay$hang 03 na~ 2019

Ph\l trach Ban TCKT

Ph~m Van Hoi Em

68

Documents

T~P DO.ANCONG NGHI~P CAO SUVI~T NAM - CONG TY CO … nam 2018 hop nhat.pdf · doan chuyen d6i thanh Cong ty c6 ph~n. D€n thai diem phat hanh bao cao nay, T~p doan va cac Cong ty