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ĐOÀN CÔNG NGHIỆP CAO SU

NGHIỆP CAO SU VIỆT NAM - CÔNG TY CỔ
VIỆT NAM - CÔNG PHẦN
Date: 2022.04.28 18:22:58
TY CỔ PHẦN +07'00'

TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHAN

BAO CAO TAICHINH HOP NHAT

QUY 1 NAM 2022

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TAP DOAN CONG NGHIfP CAO SU VI$T NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khoi NghTa, Phnirng V5 Thi Siu, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam

Myc Lye

NOI DUNG Trane

BAO CAO CUA BAN TONG GIAM D6C 1 -2

bAo cAo TAICHINH hop nhAt 3-67

bAng can d6i ke toAn hop nhAt 3-6

bAo cAo ket quA hoat dqng kinh doanh hop nhAt 7

bAo cAo LUU CHUYEN TIEN TE H0P NHAT 8-9

BAN THUYET MINH BAO CAO TAl CHINH HOP NHAT 10-67
 TAP DOAN CONG NGHIfP CAO SU VI?T NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khgi NghTa, Phu£mg V5 Thj Sdu, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam

BAO CAO CUA BAN TONG GIAM B6C

Ban Tong Gi&m doc Tap do^n Cong nghiep Cao su Viet Nam - Cong ty Co phan t§n giao djch quoc te Vietnam Rubber
Group - Joint Stock Company (ten vi6t tat: VRG), sau day gpi tat la ‘Tap do^n’ trinh bay Bao cdo ciia mlnh va Bao cdo
tai chinh hpp nhat gi&a nien do cua Tip doan cho Quy 01 nam 2022.
TAP DOAN
Tap doan Cdng nghiep Cao su Viet Nam tien than la Tong Cong ty Cao su Viet Nam dugc thanh lap theo Quyet djnh so
252/TTg ngay 29/04/1995 cua Thu tuong Chinh phii tren co so sip xep lai cac don vi quoc doanh san xuat, luu thong,
s\r nghiep ve cao su thuoc trung irong va dia phuong. Tap doan Cong nghiep Cao su Viet Nam dugc chuyen doi tir mo
hlnh Tong Cong ty Nha nude sang to chuc va boat d^ng theo m6 hinh Cong ty me - Cong ty con theo Quyet dmh so
249/2006/QD-TTg ngay 30/10/2006 cua Thu tirdng Chinh phu. Tap doan Cong nghi$p Cao su Vi?t Nam dugc chuyen
doi tir m6 hlnh C6ng ty me - Cong ty con sang Cong ty tradi nhiem hun han m6t thanh vi6n do Nha nude lam chu sd
huu theo Quyet dinh s6 981/QD - TTg ngay 25/06/2010 cua Thu tudng Chinh phu.
Tap doan Cong nghiep Cao su Viet Nam - Cong ty TNHH Mot thanh vien dugc cap Giiy chung nhan dang ky doanh
nghi?p Cdng ty TNHH Mot thanh vien sd 0301266564, dang ky \'an diu ngay 30/06/2010, dang ky thay doi lan 05 ngay
20/01/2022
Tir ngay 01/06/2018 Tap doan Cdng nghiep Cao su Viet Nam - Cdng ty TNHH Mgt thanh vien chinh thuc chuyen ddi
md hlnh boat dong sang Cdng ty Cd phan vdi ten gpi la Tap doan Cdng nghiep Cao su Viet Nam - Cdng ty Cd phin
theo Giiy chung nhan dang ky kinh doanh thay ddi lin thur 04 ngay 01 thang 06 nam 2018. Vdn didu le ciia Tap doan
sau khi chuyen thanh Cdng ty cd phin la 40.000.000.000.000 dong.
Cd phidu cua Tap doan dugc chip thuan giao dich tren Thi trudng cdng ty dai chung chua niem ydt (“UPCom”) vao
ngay 27/07/2018 vdi m3 chung khoin GVR.
Ke tir ng3y 12/03/2020, VSD chuydn du: lieu dang ky, luu ky chung khodn GVR tir thi tnrdmg dang ky giao dich
(UPCOM) sang thi trudng niem ydt (HOSE) tren hd thong ciia VSD. CNVSD thdng bao dd ede Thanh vien luu ky bidt. A
• Tru sd chinh Sd 236 Nam Ky Khdi NghTa, Phudng VD Thi Sau, Quan 3, TP. Hd Chi Minh $
• Bja chi giao dich Sd 177 Hai Ba Trung, phudng 7, qudn 3, TP. Hd Chi Minh V
• Bidn thoai 0283 932 5234 0283 932 5235
Fax 0283 932 7341
9
*
HQI DONG QUAN TRI, BAN KIEM SOAT VA BAN TONG GIAM DOC
Thdnh vidn ciia Hpi dong Quan tri trong ky vd tai ngay lap bdo cao nay nhu sau:
6ng Tran Cdng Kha Chii tich Bd nhiem ngdy 12/01/2022
6ng Tran Nggc Thuan Thdnh vien Midn nhidm Chii tjch HDQT va Bd
nhidm thanh vien HDQT ngdy
12/01/2022
Ong Huynh Vdn Bao Thdnh vidn
6ng Le Thanh Hung Thdnh vidn
Ong Pham Vdn Thanh Thdnh vien
Ong Hd VSn Khuong Thdnh vien
Ong Phan Manh Hung Thdnh vidn
Ong Nguydn Hay Thdnh vien
Cdc thdnh vien ciia Ban kidm soat trong ky vd tai ngdy lap bdo cao nay nhu sau:
Qng Dd Khdc Thang Trudng ban
Ong Tran Khdc Chung Thdnh vidn Midn nhidm ngdy 12/01/2022
Qng Nguydn Minh Due Thdnh vidn Bd nhidm ngdy 12/01/2022
Qng Giang Hoa Vu Thdnh vien Midn nhidm ngdy 12/01/2022
Qng Vd Van Tuan Thanh vien Bd nhiem ngay 12/01/2022

Thdnh vidn ciia Ban Tdng Gidm ddc trong ky va tai ngdy lap bao cao nay nhu sau:

Qng Le Thanh Hung Tdng Gidm ddc Bd nhiem ngdy 12/01/2022

Qng Huynh Vdn Bao Tong Gidm ddc Mien nhidm ngay 12/01/2022

1
 T£P DOAN C6NG NGHlEP CAO SU Vl£T NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khai Nghta, Phirtog V8 Thi S^u, Quan 3, TP. H6 Chf Minh, CHXHCN Vi# Nam

6ng Le Thanh Tii Ph6 Tdng Gidm d6c

6ng Nguyin Tiln Diic Ph6 T6ng Gi^m doc Nghi huu tG ngdy 01/01/2022
6ng Trtn Cong Kha Ph6 T6ng Gtem d6c Mien nhiem ngdy 12/01/2022
6ng Truong Minh Trung Ph6 T6ng Gi^m d6c
6ng Trln Thanh Phung Ph6 Tong Gi^m doc

KET QUA HOAX DQNG KINH DOANH HQP NHAT

Lgi nhuSn sau thue thu nhap doanh nghifp Quy 01 nam 2022 cua Cong ty me Tap do^n \h 1.055.094.302.936 d6ng

CONG BO TRACH NHIfM CUA BAN TONG GIAM ©6C BOI V6l BAO CAO TAICHINH HQP NHAT
Ban T6ng Gidm d6c Tap do^n chiu trdch nhiem v£ viec lap Bdo cao thi chinh hgp nhlt gi&a nifin dp phan dnh trung
thvrc, hpp ly tlnh hlnh boat dong kinh doanh hpp nhdt va tlnh hinh luu chuy£n tiln te hpp nhat giGa nian d$ cua Tap
do&n. Trong qud trlnh 13p Bao c^o tai chinh hpp nhdt giGa nien dp, Ban T6ng Giam d6c Tap do^n cam kat da tuan thu
c£c yeu cau sau:
• Xay dung, duy trl kiem scat npi bO ma Ban Tong Giam doc v& Ban quan tri Tap do&n xac djnh can thiet de dam
bao cho viac lap trlnh bay B^o cdo t&i chinh hop nhit giGa nien d§ khong c6n sai sot trpng yeu do gian lan hoac
do nham lan;
• Lira chpn cac chinh sdch ki to^n thich hpp vh ip dung cdc chinh sach nky mpt cdch nhat qudn;
• Bua ra cic ddnh gia v& di,r dodn hpp ly than trpng;
• Nau r6 c^c chuln mpc ka to^n dupe ^p dpng co dupe tuan thu hay khong, c6 nhGng ip dung sai lech trpng yau dan
mGc c§n phai cong b6 va giai thich trong B&o cdo t&i chinh hpp nhlt gi&a nian d$ hay kh6ng;
• L|p vi trlnh bay ede Bio do tii chinh hpp nhlt giGa nian d6 tran co so tuin thu cac Chuln muc ka loan, Cha dp ka
todn doanh nghi^p Viet Nam va ede quy dmh phdp ly c6 lian quan din viec l|p vi trlnh bdy Bao cdo tdi chinh hpp *
nhat giGa nian dp; j b
• Lap ede Bao cdo tdi chinh hpp nhlt dpa tran co so boat dpng kinh doanh lien tuc, trir trufmg hpp khong thl cho y,
ring Tap dodn sd tiep tuc boat d6ng kinh doanh.
Ban T6ng Giam d6c T^p dodn dam bao ring ede s6 kl toan dupe luu giG di phdn dnh tlnh hinh tdi chinh hpp nhat cua \
Tdp dodn, vdi muc dp trung thpc, hpp 1^ tai bit cu thGi dilm ndo vd dam bao ring Bao cdo tdi chinh hpp nhlt giGa nian t
*
do tuan thu ede quy djnh hien hanh cua Nhd nude. B6ng thdi c6 trach nhiem trong viec bao dam an toan tdi sdn cua Tap
dodn vd thue hien ede bien phdp thich hpp dl ngdn chan, phdt hien ede hdnh vi gian lan vd cac vi pham khde.
Ban T6ng Gidm die Tap dodn cam kit ring Bdo cdo tdi chinh hop nhlt giGa nian dp da phan dnh trung thue vd hpp ly
tlnh hinh tdi chinh hpp nhlt giGa nian dp cua Tap dodn tai thdi dilm 31/12/2021, kat qua boat d6ng kinh doanh hpp nhat
vd tlnh hinh luu chuyln tiln te hpp nhlt cho Quy 01 ndm 2022, phu hpp vdi Chuln muc kl toan, Chi d0 ka todn doanh
nghiap Vi$t Nam vd tuan thu cac quy dinh phdp ty c6 lian quan din viac lap vd trlnh bdy Bao cao tdi chinh hpp nhlt
giGa nien dp.
CAM KET KHAC
Ban T6ng Gidm die cam kit ring Tdp dodn tuan thu Nghj djnh 155/2020/NB-CP ngdy 31/12/2020 hudng din va quan
trj cong ty dp dung d6i vdi cong ty dai chung vd Tap dodn khong vi pham nghTa vu c6ng b6 thong tin theo quy dinh tai
Thong tu s6 96/2020/TT-BTC ngdy 16/11/2020 cua Bp Tdi chinh hudng dan cong b6 th6ng tin Irdn Thi truimg chung
khodn.
T6ng Gidm doc,/^-^
Ban

p/cONG NG#P
★
1*1 viet nKm

Le ThanlflJung
Tong Gidm doc
TP. Ho Chi Minh, Viet Nam
NgayQ$hdng 04 ndm 2022

2
TAP DOAN CONG NGHI?P CAO SU VIET NAM - CONG TV C6 PHAN
S6 236 Nam Ky Khdi Nghia, Phuong V5 Thj S^u, Quan 3 Bao cao tai chinh h^p nhit gitra nien
TP. Ho Chi Minh, CHXHCN Vigt Nam Quy01n5m2022

BANG CAN BOIKE TOAN H<?P NHAT GltfA NIEN I»0

T^i ngky 31 thdng 03 nSm 2022

Don vi tinh: VND

M3 Thuyet
; TAI SAN minh 31/03/2022 01/01/2022
so
100 A. TAI SAN NGAN HAN 22.789.797.795.690 22.769.352.069.241
110 I. Tien v3 c3c khoan tiro’ng dinrag tien V.01 5.051.844.990.062 5.303.619.340.768
111 1. Tiln 2.152.734.405.850 2.340.811.387.448
112 2. Cac khoan tuong duong tiln 2.899.110.584.212 2.962.807.953.320
120 II. Dan to tai chinh ng3n han V.02 9.858.579.071.192 10.279.304.670.167

121 1. Chiing khoan kinh doanh 1.163.634.161 1.163.634.161

122 2. Dir phdng gi3m gi3 chung kho^n kinh doanh (*) (68.237.000)
123 3. B&u tir n3m gift d£n ng3y d£o han 9.857.483.674.031
130 III. C3c khoan phai thu ng3n h?n 3.066.416.310.484
131 1. Ph&i thu ng3n han cua khdch h3ng V.03 1.247.294.926.899
132 2. Tra trudc cho ngudi bdn ngdn han V.04 664.533.205.595
133 3. Ph3i thu ngi bp ngSn han
134 4. Ph3i thu theo tien do kl hoach hop dong xay dimg
135 5. Ph3i thu v6 cho vay ng3n han V.05 10.526.936.760
136 6. Phai thu ng3n han khdc V.06 1.306.530.730.157
137 7. Dir phong phai thu ngin han kho d6i (*) (194.121.570.806)
139 8. T3i san thi4u chd xft ly V.07 31.652.081.879
140 IV. H&ng ton kho V.08 3.966.074.208.104
141 l.H3ngtonkho 4.002.121.071.946
149 2. Dir phdng giam gia h£ng ton kho (*) (36.046.863.842)
150 V. T&i san ng3n ban khdc 846.883.215.848
151 1. Chi phi tra tnrdc ng3n han V.09 62.249.166.076
152 2. ThuS GTGT dupe khiu trft . 502.726.054.041
153 3. Thul v3 cac khoan khde ph3i thu Nh3 nude V.10 281.907.995.731
154 4. Giao dich mua b£n lai trai philu CP
155 5.T3isanng3nhankhac
(68.237.000)
10.278.209.273.006
2.849.079.360.558
1.305.815.350.535
510.863.626.115
10.520.019.690
1.185.333.501.814 4
<
(196.187.968.095)
32.734.830.499
3.470.646.319.623
3.532.984.204.833
*
(62.337.885.210)
866.702.378.125
70.603.229.955
498.483.519.497
297.615.628.673

3
TAP DOAN CONG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN
$6 236 Nam Ky Khoi NghTa, Phudmg Vo Thj Sdu, Quan 3 Bdo cdo tdi chfnh hgp nhat giira nien d$
TP. Ho Chi Minh, CHXHCN Viet Nam Quy01nam2Q22

BANG CAN &6l KE TOAN HOP NHAT GltTA NIEN BO (Tilp theo)
Tai ngdy 31 thdng 03 ndm 2022

Don vj tmh: VND

MS Thuyit
^ TAI SAN minh 31/03/2022 01/01/2022
200 B. TAI SAN DAI HAN 56.550.365.432.932 56.244.845.666.143
210 I. Cac khoan phai thu ddi ban 641.731.511.701 687.629.938.300
211 1. Ph&i thu ddi han ciia khdch hdng V.03
212 2. Tra truac cho ngudi bdn ddi han V.04 74.722.034.781 74.741.909.565
213 3. V6n kinh doanh a don vj trirc thuOc
214 4. Phdi thu n0i b6 ddi han
215 3. Phai thu vh cho vay ddi han V.05 826.571.043.802 852.930.351.700
216 4. Phdi thu ddi han khdc V.06 311.219.578.414 240.050.136.616
219 5. D\r ph6ng phai thu ddi han kh6 d6i (*) (570.781.145.296) (480.092.459.581)
220 II. Tki san c6 djnh 33.934.540.748.650 32.558.961.754.737
221 1. Tdi san co dinh h&u hlnh V.ll 33.815.042.437.594 32.437.264.858.666
222 - Nguyen gid 50.838.859.974.361 48.991.361.935.839
223 - Gid trj hao mdn luy ke (17.023.817.536.767) (16.554.097.077.173)
224 2. T&i sdn c6 djnh thue tai chinh V.13 834.133.328 912.333.329
225 - Nguyen gid 1.251.200.000 1.251.200.000 i
y
226 - Gid tri hao mdn liiy ke __ (417.066.672) (338.866.671) s

227 3. Tdi san c6 dinh vo hinh V.12 118.664.177.728 120.784.562.742 t

228 - Nguyen gid 198.648.447.080 198.666.805.587
r

229 - Gid trj hao mdn luy ke (79.984.269.352) (77.882.242.845)

:i

230 III. Bat d$ng san dau tu V.14 1.450.480.544.843 1.477.791.601.086

231 -Nguyen gid 2.165.843.467.733
232 - Gid tri hao mdn luy ke (715.362.922.890)
240 IV. T&i sdn dd dang d&i han V.15 12.711.382.789.378
241 1. Chi phi san xuat kinh doanh dd dang ddi han 190.083.608.120
242 2. Chi phi xdy dung co ban dd dang 12.521.299.181.258
250 V. Dau tu-tai chinh ddi han V.02 3.386.406.819.523
252 1. Dau tu vao cdng ty lien doanh, lien kit 2.381.285,554.633
253 2. Dau tu gdp vdn vdo don vj khdc 354.526.105.622
254 3. Dy phdng dau tu tai chinh dai han (*) (22.172.522.807)
255 4. Dau tu ndm giu den ngdy ddo han 672.767.682.075
260 VI. T&i san dSi han khdc 4.425.823.018.837
261 1. Chi phi tra trudc dSi han V.09 4.144.443.387.338
262 2. T&i san thu! thu nhap hoan lai V.16 202.632.066.563
263 3. Thilt bj, vat tu, phu tung thay thl d&i han 77.257.270.424
268 4. TSi san dSi han khac
269 5. Lai th! thucmg mai V.17 1.490.294.512
270 TONG CQNG TAI SAN 79.340.163.228.622
2.164.020.409.434
(686.228.808.348)
14.729.359.134.988
187.354.198.520
14.542.004.936.468
2.760.226.679.370
2.329.783.430.802
354.526.105.622
(22.172.522.807)
98.089.665.753
4.030.876.557.662
3.666.617.997.285
285.030.253.411
77.546.010.824
1.682.296.142
79.014.197.735.384

4
TAP DOAN CdNG NGHIEP CAO SU VlfT NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khdi NghTa, Phuang V6 Thi Sdu, Quan 3 B&o cao t&i chi'nh h^p nhit giCra nien dO
TP. H6 CM Minh, CHXHCN Vigt Nam Quy01nam2022

BANG CAN B6l KE JOAN H0P NHAT GlCA NIEN D0 (Tiep theo)
Tai ng&y 31 th&ng 03 nam 2022

Don vj tinh: VND

Mat NGUONVON Thuylt

minh 31/03/2022 31/12/2021
so
300 C N0 PHAI TRA 25.422.226.449.429 27.074.158.287.185
310 I. Ng’nginhan 9.396.758.834.705 10.866.850.865.303
311 1. Phai tra ngiriri bdn ngSn ban V.18 748.852.872.382 852.576.277.065
312 2. NguM mua tra ti£n tnr6c ng£n ban V.19 598.573.957.156 469.087.994.731
313 3. Thu6 v£ cdc khoan phai n^p Nhi nude V.10 447.177.619.570 515.704.335.437
314 4. Phai tra ngudi lao dpng 898.092.709.124 2.045.873.303.244
315 5. Chi phi phai tra ngin han V.20 570.088.097.075 473.482.247.217
316 6. Phai tra noi bp ngin han
317 7. Phai tra theo ti4n dp kS hoach hpp d6ng xay dung
318 8. Doanh thu dura th\rc hi$n ngdn han V.21 318.938.563.497 301.800.678.042
319 9. Phai tra ngin han khde V.22 2.046.231.821.714 2.027.816.719.517
320 10. Vay np thue t&i chinh ngin han V.23 2.684.600.480.773 2.661.903.488.666
321 11. Du phdng phai tr^ ng5n han 23.889.348.988 21.818.661.920
322 12. Quy khen thubng, phuc Ipri 1.060.313.364.426 1.496.787.159.464
\
323 13.Quyblnh6ngia
■ r
324 14. Giao djeh mua b£n lai trai phieu Chinh phu
330 II. Ny d&i han 16.025.467.614.724 16.207.307.421.882 <
331 1. Ph&i trangudi b£n d&i h^in V.18 I]
v
332 2. Ngudi mua tra tien trude dtii han V.19 113.054.926.550 86.804.107.814
333 3. Chi phi phai tri d^i han V.20 75.024.155.208 101.771.974.346 *
334 4. Phai tra npi bp ve von kinh doanh
335 5. Phai tra n6i bp dai han
336 6. Doanh thu chua thuc hien dai han V.21 9.143.439.940.618 8.986.646.979.248
337 7. Phai tra dai han khac V.22 216.457.162.576 290.043.315.591
338 8. Vay v&nathue t&i chinh d&i han V.23 6.080.779.499.732 6.343.543.781.674
339 9. Trai phi6u chuy^n d6i
340 10. C6 phi6u uu dai
341 11. Thu6 thu nhap ho2n lai phai tra V.16
342 12. Duphbngphaitrid^ihan
343 13. Quy phat trien khoahpc congnghe 396.711.930.040 398.497.263.209

5
TAP DOAN C6NG NGHIfP CAO SU VI$T NAM - CONG TY C6 PHAN
B&o cao tai chinh hg^p nhit giu^ nign dg
Sd 236 Nam Ky' Khdi NghTa, Phuimg V5 Thj Sau, Quan 3
.______________ Quy 01 n5m 2022
TP. Ho Chi Minh. CHXHCN Viet Nam

BANG CAN D6l KE TOAN HQfP NHAT GIU A NIEN B0 (Tiep theo)
Tai ngiy 31 th4ng 03 nSm 2022
Ban vj tmh: VND

MS ThuySt
; ngu6nvon minh 31/03/2022 31/12/2021
so
400 d. v6n CHU SO1 HCTU V.24 53.917.936.779.193 51.940.039.448.199
53.826.596.542.377 51.849.201.168.066
410 I. V6n chu sfr hfru
40.000.000.000.000 40.000.000.000.000
411 1. V6n g6p cua chu sa hChi
4!la -C6 phiiuphd thong co quyin biiu quyet 40.000.000.000.000 40.000.000.000.000

411b - Co phieu mi dai

412 2. ThSng du v6n c6 phln 153.449.723.158 153.449.723.158

413 3. Quyin chon chuyen d6i trai phiiu

10.591.031.002 10.591.031.002
414 4. V6n khSc cua chu sa huu
(959.568.311) (959.568.311)
415 5. Co phiiu quy
(1.577.764.667.264) (1.577.764.667.264)
416 6. ChSnh Ifch ddnh giS lai tSi san
256.432.322.343 446.867.085.315
417 7. Chenh lech ty giS h6i doai
4.136.138.802.827 4.133.367.632.585
418 8. Quy dau tir phSt trien
419 9. Quy h6 trg s5p xlp doanh nghiep
2
420 10. Quy khac thuOc v6n chii sd huu 1.264.574.242 1.264.574.242

421 11. Lai nhuan sau thue chira phan ph6i 6.618.969.398.715 4.631.590.901.141
4
- Lpi nhuqn sau thue chua phdn phoi liiy ke den 473.394.627.620 b
421a 5.563.875.095.779
cudi ky triccrc
/. 055.094.302.936 4.158.196.263.511 7
421b - Lqi nhuan sau thue chua phdn phoi ky nay
G
422 12. Nguln vln dlu tu xay dung ca ban
4.228.474.925.665 4.050.794.456.198 r
429 13. Lai ich c6 dong khong kilm soat
430 II. Nguon kinh phi va quy khSc V.25 91.340.236.816 90.838.280.133
(33.778.846.741) (37.991.052.791)
431 1. Ngu6n kinh phi
432 2. Nguln kinh phi dS hinh thanh tSi san cl dinh 125.119.083.557 128.829.332.924
79.340.163.228.622 79.014.197.735.384
440 TONG C0NG NGUON VON

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■^/cQNG NGlplHP
CA
*\VlCT^AM
Q)<C^)^G TY c6 I'HAN

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Ke loan trirdng Ting GiSm die

Ngirfri lap bi§u
Phgm VSn Hoi Em L§ Thanh Huiig
Nguyln Hong Minh
TP. H6 Chi Minh, Vigt Nam
NgSy^-^hang 04 nSm 2022

6
TAP DOAN CONG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN
So 236 Nam Ky Khoi NghTa, Phudmg V5 Thi S^u, Quan 3 Bao cao t&i chi'nh hyp nhdt gifra nien d§
TP. H6 Chi Minh, CHXHCN Vift Nam Quy 01 n5m 2022

BAO CAO KET QUA HOAX BQNG KINH DOANH HQP NHAT GlCA NIEN ©Q
Quy 01 ndm 2022
Bern vi tmh: VND

Thuyet Luy ke tir dau n3m Luy ke tix dau nim

Mi Quy 1 n3m 2022 Quy 1 n5m 2021
CHi TIEU t6i cuoi kjf niy t6i cuoi ky tru-dc
so minh

(2) (3) (4) (5) (6) (7)

(1)
1 I. Doanh thu bdn h&ng v& cung cap 4.854.675.960.019
VI.01 4.904.892.296.352 4.904.892.296.352 4.854.675.960.019
djeh vu
VI.02 11.396.181.001 11.396.181.001 5.029.040.743 5.029.040.743
2 2. Cdc khoan giam trir doanh thu
3. Doanh thu thuan ve b^n hang vi 4.893.496.115.351 4.849.646.919.276 4.849.646.919.276
VI.03 4.893.496.115.351
cung cap djeh vu (01 - 02)
V1.04 3.423.294.894.497 3.423.294.894.497 3.453.444.417.865 3.453.444.417.865
U 4. Gia von hingban
20 5. Lyi nhuan gop ve bin hing vi 1.470.201.220.854 1.470.201.220.854 1.396.202.501.411 1.396.202.501.411
cung cap djeh vu (10 -11)
21 6. Doanh thu ho?tdpngtii chi'nh VI.05 178.205.420.457 178.205.420.457 186.493.312.156 186.493.312.156

VI.06 145.263.525.945 145.263.525.945 46.942.365.300 46.942.365.300

22 7. Chi phi tii chinh
126126.544.553 126.126.544.553 147.115.291.428 147.115.291.428
• 23 Trong do: Chi phi lai vay
24 8. Phan lii hoic lo trong congty lien 52.812.359.809 52.812.359.809 114.774.094.991 114.774.094.991
VI.07
doanh, lien ket
VI.08 113.335.568.582 113.335.568.582 94.345.889.159 94.345.889.159
25 9. Chi phi ban hang
VI.09 345.319.078.963 345.319.078.963 309.551.664.395 309.551.664.395
26 10. Chi phi quan ly doanh nghi?p
II. Lpi nhuan thuan tir boat dpng 1.246.629.989.704 P
1.097.300.827.630 1.097.300.827.630 1.246.629.989.704
kinh doanh (20+21-22+24-25-26)
117.222.504.860 \
31 12. Thu nh£p khic VI.10 450.733.668.271 450.733.668.271 117.222.504:860
1
VI.ll 48.759.314.329 48.759.314.329 59.875.392.562 59.875.392.562 r
32 13. Chi phikhic
40 14. Lyi nhuan khac (31 * 32) 401.974.353.942 401.974.353.942 57.347.112.298 57.347.112.298
P.
50 15, Tong Iqi nhuan ke toin trirfrc 1.499.275.181.572 1.499.275.181.572 1.303.977.102.002 1.303.977.102.002
thue (30+40)
VI.12 194.988.025.568 194.988.025.568 137.326.346.889 137.326.346.889
51 16. Chi phi thu£ TNDN hi^n hinh
52 17. Chi phi thue TNDN hoin l?i VI.13 (11.309.783.383) (11.309.783.383) (49.589.316.085) (49.589.316.085)

60 is. Lpi nhuan sau thue thu nhap 1.315.596.939.387 1.315.596.939.387 1.216.240.071.198 1.216.240.071.198
doanh nghiep (50-51-52)
61 817.931.255.109 817.931.255.109
19. Lgri nhujn sau thue ciia cong ty m? 1.055.094.302.936 1.055.094.302.936

62 20. Lpi nhuan sau thug cua c6 dong 398.308.816.089 398.308.816.089

260.502.636.451 260.502.636.451
khong kiem soat
264 204 204
70 21. Ldi co ban tr6n cd phi4u

^/cONG NdWlSFY*
CAOjBU V
*\VlErnHAM/
c6ngtyc6fhAn/^3^
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Ngtriri lap bieu Ke toan tru’dng Tong Giam doc

Nguyen Hong Minh Pham Van Hoi Em L@ Thanh Hirng
TP. H6 Chi Minh, Viet Nam
Ngay2#thang 04 nam 2022

7
TAP DOAN CONG NGHI$P CAO SU Vl£T NAM - CONG TY C6 PHAN
S6 236 Nam K* Khai NghTa, Phudng V5 Thj Siu, Quan 3 Bao cao tai chlnh hgp nhat giira nien
TP. Ho Chi Minh, CHXHCN Viet Nam; Quy 01 nam 2022

BAO CAO KET Ll/U CHUYEN TIEN T$ H(?P NHAT GlCA NIEN ©0
Quy 01 h5m 2022
Theo phircmg phdp gi^n tiep

Dan vj tinh: VND

M§ Thuyet Tirngay 01/01/2022 Tirng^y 01/01/2021

s6 CHi TIEU den ng&y 31/03/2022 din ng&y 31/03/2021
minh
1. Liru chuyen tien tir boat dpng kinh doanh
01 1, L{Xi nhuan trie&c thue 1.499.275.181.572 1.303.977.102.002
2. Diiu chlnh cho cdc khodn 581.457.868.613 466.646.015.981
02 - KMu hao t&i san co djnh 625.064.296.389 547.177.896.021
03 . C^c khoan dir phong 64.401.954.126 (7.428.157.247)
04 - Lai, 16 ch6nh l?ch ty gi£ h6i dodi do ddnh gi£ lai cdc 3.668.062.137 1.013.878.657
khoan muc tien te c6 goc ngoai
05 - L3i 16 tir boat dong dau tir (237.802.988.592) (221.232.892.878)
06 -Chiphilaivay 126.126.544.553 147.115.291.428
07 - Cdc khoan dieu chinh kh^c
08 3, Lgi nhuan tir boat ctgng kinh doanh tnr&c thay dbi 1.770.623.117.983
2.080.733.050.185
von lira dgng
09 - Tang, giam cac khoan phai thu (260.060.811.753) 277.214.662.836 .
(469.136.867.113) (408.202.436.275) ).
10 - Tang, giam hang ton kho
11 - T&ng, gi6m cdc khoan phai tra (Khong ke lai vay phai (975.676.106.782) (982.864.763.850) f
tra, thu! thu nhap doanh nghi$p phai n6p) f

12 - Tang, giam chi phi tra trudc (469.471.326.174) 77.595.808.463 -

13 - Tang, giam chung khoan kinh doanh •f

14 - Tiln lai vay da tra (101.290.928.107) (132.082.842.620)

h
15 - Thu! thu nhap doanh nghiep da n$p (220.548.962.032) (358.297.903.688)
16 - Tiln thu khac tir boat dpng kinh doanh 432.692.488.123 184.597.007.783
17 - Tiln chi khac cho boat dpng kinh doanh (454.509.179.521) (933.422.767.674)
20 Liru chuyen tibn thuan tir hoyt dpng kinh doanh (437.268.643.174) (504.840.117.042)
II. Liru chuyen tien tir boat d§ng dau tir
21 1. Tien chi d! mua sim, xay d\mg TSCD va cac tai san (171.446.392.936) (186.909.554.163)
dai han khac
22 2. Tiln thu tir thanh ly, nhuong ban TSCD va cac tai san 128.401.222.238 127.228.207.801
dai han khac
23 (1.197.806.592.158) (1.317.507.142.683)
3. Tiln chi cho vay, mua cac cong cu n<? cua dan vi khac

24 4. Tiln thu hoi cho vay, ban lai cac c6ng cy ng dan vi 1.525.707.090.947 1.323.210.816.474
khac
25 5. Tiln chi diu tir g6p von vao don vi khac (18.895.494.577) (17.693.819.782)
26 6. Tiln thu h6i dlu tir gop von vao don vi khac
27 7. Tiln thu lai cho vay, co tire va Igi nhuan dirge chia 222.018.028.924 307.541.951.744

30 Liru chuyen tibn thuan tir boat dong dau tir 487.977.862.438 235.870.459.391

8
TAP DOAN CONG NGHIf P CAO SU VI$T NAM - CONG TV C6 PHAN
$6 236 Nam Ky Kh6i NghTa, Phix6rng V8 Thj Sau, Quan 3 Bao cao t^i chfnh hyp nhat giira nien d$
Quv01nam2022
TP. Ho Chi Minh, CHXHCN Vift Nam .
BAO CAO KET Ll/U CHUYEN TIEN T? HOP NHAT Glt^A NIEN ©0 (Ti£p theo)
Quy 01 n3m 2022
Theo phirang ph&p gian tiep

Don vj tinh: VND

MS Thuyet Tir ng^y 01/01/2022 Tir ng^y 01/01/2021

s* CHi TIEU minh d^n nghy 31/03/2022 dgn ngky 31/03/2021

III. Lira chuyln tien tu- boat d§ng tSi chfnh

31 1. Ti6n thu tir phSt hSnh c6 phi6u, nhSn v6n g6p cua chu
so hun
32 2. Ti6n trS lai v6n gop cho cic chu so httu, mua lai c6
philu cua doanh nghiep dS phat hSnh
33 3. Tien thu tir di vay 1.368.139.598.326 1.426.580.579.687

34 4. Ti6n trd no g6c vay (1.608.206.888.161) (1.965.156.998.592)

35 5. Ti6n tr& ng goc thue tai chfnh
36 6. Co turc, loi nhuan dS tra cho chu so huu (58.748.217.998) (61.180.732.722).

40 Luu chuyen tien thu&n tir hoat tyng tai chink (298.815.507.833) (599.757.151.627)

50 Lira chuyln tien thuan trong k}' (50 = 20+30+40) (248.106.288.569) (868.726.809.278)

60 Tien vS tirong dirong tiin dau nSm 5.303.619.340.768 5.528.283.614.830

3

61 Anh huong cua thay d6i ty giS hoi dodi quy d6i ngoai te (3.668.062.137) (1.013.878.657) *J

70 Tien v& tirong dirong tien cuoi kj' (70 = 50+60+61) 5.051.844.990.062 4.658.542.926.895
■:C
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Ngiriri I|p biSu Ki toan truong T6ng GiSm doc

Nguyen Hong Minh Pham V3n Hoi Em LS Thanh Hirng
TP. H6 Chi Minh, Vi6t Nam
Ngay25thSng 04 nSm 2022

9
TAP DOAN CONG NGHItP CAO SU Vl£T NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khdi NghTa, Phudng V5 Thj Sdu, Quan 3 Bao cao t&i chinh h^p nhlt giira nien do
TP. H6 Chi Minh, CHXHCN Viet Nam Quy01nam

BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT GIU'A NIEN DO
Quy 01 ndm 2022

I. BAC DIEM HOAT DONG CUA T^P DOAN

01. Hinh thirc so1 hfru von

Tap doan C6ng nghiep Cao su Viet Nam tien than la T6ng Cong ty Cao su Vi?t Nam dugc thanh lap theo Quyet dinh so
252/TTg ngay 29/04/1995 cua Thu tudng Chinh phii tren co sd sip x4p lai cac don vj qu6c doanh san xuat, lini thong,
su nghi?p ve cao su thupc trung ucmg va dia phucmg. Tap doan C6ng nghiep Cao su Viet Nam dupe chuyen doi tir mo
hinh T6ng Cong ty Nha nude sang to chirc va boat ddng theo mo hlnh Cong ty me - Cong ty con theo Quyet djnh so
249/2006/QB-TTg ngay 30/10/2006 cua Thu tudng Chinh phii. TSp doan Cong nghi|p Cao su Viet Nam dupe chuyen
d6i tir mo hinh C6ng ty me - Cong ty con sang Cong ty trach nhi6m huu han mot thanh viSn do Nha nude lam chu sd
hGu theo Quy6t dinh s6 981/QD - TTg ngay 25/06/2010 cua Thu tudng Chinh phu.
Tap doan Cong nghifp Cao su Vi?t Nam - C6ng ty TNHH Mpt thanh vien dupe cip Giiy chung nhan dang ky doanh
nghi?p C6ng ty TNHH Mpt thanh vien s6 0301266564, dang ky lin dau ngay 30/06/2010, dang ky thay d6i lan 03 ngay
04/03/2014

Tir ngay 01/06/2018 Tpp doan Cong nghigp Cao su Viet Nam - Cong ty TNHH M6t thanh vien chinh thuc chuyen doi
m6 hinh boat d$ng sang Cong ty C6 phin vdi ten gpi la Tap doan Cong nghiep Cao su Vi?t Nam - C6ng ty C6 phan
theo Giay chung nhan dang ky kinh doanh thay doi lan thu 04 ngay 01/06/2018. Von dieu Ip ciia T$p doan sau khi
chuyen thanh Cong ty c6 phan la 40.000.000.000.000 dong.

C6 phi6u cua Tap doan dupe chip thuan giao dich tren Thi trudng cong ty dai chung chua niem yit (“UPCom”) vao
ngay 27/07/2018 vdi ma chung khoan GVR
u.
K6 tir ngay 12/03/2020, VSD se chuyin dO HSu dang ky, luu ky chung khoan GVR tir thj trudng dang ky giao djeh )AI
(UPCOM) sang thi trudng niem yet (HOSE) tren he thing cua VSD. ;hi
■u
CNVSD thong bdo de ede Thanh vien luu ky biet.
A
•h/
• Ten giao djeh qude ti: Vietnam Rubber Group - Joint Stock Company
G’'
• Ten viet tit: VRG ■jss

• Tru sd chinh: Si 236 Nam Ky Khdi NghTa, Phudng VS Thi Sau, Quan 3, TP. H6 Chi Minh
• Bja chi giao djeh : S6 177 Hai Bd Trung, Phudng 7, Quan 3, TP. H6 Chi Minh
• Dienthoai: 0283 932 5234 0283 932 5235 Fax: 0283 9327 341
• Website: http://www.vnrubbergroup.com

02. LTnh virc kinh doanh

LTnh virc kinh doanh chinh cua Tpp dodn bao gdm: Trdng, khai thde, chi biin cao su; Chi biin go; Ddu tu phat triin ha
ting khu cong nghiep, khu dan cu tren dlt cao su; Sdn phim cong nghiSp cao su; Phdt triin nong nghiep edng nghe cao
cung ede ITnh vuc khde.

03. Ngdnh nghe kinh doanh

• Trdng cay lau n3m khde;

• Trdng cay hdng ndm khde;
• San xudt san phim khde tu gd; Sdn xudt san phdm tir tre, nua, ram, ra va vat lieu tit bdn (Chi tiet: San xuat
kinh doanh ede sdn pham gd (bao gdm ca gd nguyen lieu vd gd thdnh pham);
. Td chiic gidi thieu vd xiic tien thuang mai (Chi tiit: Td chuc nghien cuu, tu vdn chuyin giao cong nghe trong
sdn xuat, chi biin, kinh doanh ede sdn phdm tir cay cao su vd cay rung trdng (khdng thpc hien cac hieu ung
chay, nd; khdng su dung chat nd, chit chdy, hda chit Idm dao cu, dpng cu thuc hi?n ede chuong trinh vdn
nghe, su kien, phim anh)
• Bdn budn chuyen doanh khde chua dupe phdn vdo ddu (Chi tiet kinh doanh san pham cong nghiep cao su,
nguyen lieu ngdnh cong nghiep cao su, vat tu ndng nghiep);
• Gia edng ca khi; xu ly va trdng phu kirn loai (Chi tiit: Ca khi: due, can thep; sua chtta, Idp rdp, che t?o vd kinh
doanh ede sdn phim ca khi vd thiit bi edng nghi?p khde (khdng due, sit thdp vd chi tao san phdm ca khi vd
thiit bi edng nghiep tai tru so);

10
TAP DOAN C6NG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khai NghTa, Phudng V5 Thj S^u, Quan 3 Bao c&o tai chinh hpp nhit giua nien do
TP. Ho Chi' Minh, CHXHCN Viet Nam_________________________ Quy 01 ndm 2022

• Kinh doanh bit dpng s^n, quyin su dung dit thupc chu sct huu, chu sii dung hodc di thue (Chi tiit: Diu tu, kinh
doanh kit ciu ha ting bit d6ng s^n (tren ca sa dit trong cao su chuyin d6i myc dich su dung dat theo quy
hoach ciia dja phuong);
• Hoat dpng dich vu ho try thanh loan, tin dung (Chi tiet: Hoat dpng t<M chinh, tin dung v£ djch vy t^i chinh)
• Van tai h&nh khdch dudng bp trong npi thanh, ngoai thdnh (trir van tai bang xe buyt) (Chi tiit: Van tai du£mg
bp);
Hoat d^ng hS tro dich vu tai chinh chua dupe phan v^o d£u (Chi tiit: San xuit vat li^u xay dung, v^t tu nong
nghiep (khdng san xuit tai try sd). Cong nghiep san xuit;
Khai thde, xii ly vd cip nude (Chi tiit: Cap nude);
Tho&t nude vk xu ly nude thai (Chi tiit: Xu ly nude thai (khdng hoat dpng tai try sd);
Hoat dpng kiin true vk tu vin ky thuat cd lien quan (Chi tiit: Do dac, ban dd, kiim dmh, giam djnh hang hda);
Hoat dpng djch vu cong nghe thong tin va djch vu khac lien quan den m6y vi tinh (Chi tiet: Tin hpc);
In in (trir in, tr&ng bao bi kim loai va in tren c^c san phim vai, spi, dpt, may, dan tai try sd);
Dich vu luu tru ngin ng&y (Chi tiit: Kh^ch san (Khac san phai dat tieu chuin sao vk khdng hoat dpng tai try
sd);
• Dpi ly du Ijch (Chi tiit: Djch vu du Ijch);
• Cung ung va quan ly ngudn lao dpng (Chi tiet: Djch vy xuat khau lao dpng);
• Chan nudi khac (Chi tiit: Chan nudi gia sue (Khdng hoat dpng tai try sd);
• Hoat dpng chuyen mdn, khoa hpc vd edng nghe khde chua phan vdo dau (Chi tiet: Djch vu khoa hpc edng
nghe, xuat bdn; thuong mpi. Djch vy trong ITnh vuc bao vp mdi trudng);
• Bdn budn vat lieu, thiet bj lip dat khac trong xay dyng (Chi tiit: Kinh doanh vdt lidu xay dung);
• San xuit plastic vd cao su tdng hpp dang nguyen sinh (Chi tiit: Chi biin vd kinh doanh mu cao su); %
• Trong cdy cao su (San xuat kinh doanh chinh); 's!

• Van tai hdnh khach dudng thuy ndi dja (Chi tiit: Ddu tu phdt triin, td chuc quan ly, khai thde edng bien, ben A
thuy ndi dja vd van tai dudng thuy;
• Trong cay an qua; IV
• Trdng cdy gia vj, cdy dupe lidu, cay huong li?u Idu ndm;
• Hoat dpng dich vy sau thu hoach; ❖
• Hoat dpng djch vu trdng trot;
• Chi biin vd bao quan rau qua;
• Hoat dpng cua ede bpnh vidn, tram y te (khdng hoat dOng tai try sd);
• Hoat dpng cua ede phdng khdm da khoa, chuyen khoa vd nha khoa (trir luu tru benh nhan);
• Trdng rung, cham sdc rimg vd uom gidng cdy lam nghiep (Chi tiet: Trdng rung vd chdm sdc rung lay go);
• San xuat dien (Chi tiit: Cdng nghidp dien: Diu tu, khai thac, vdn hdnh ede nhd may phat nhipt didn, thuy dien,
phong dien; Kinh doanh didn theo dung ede quy djnh cua phdp lupt;
• Truyin tai vd phan ph6i dien (Chi tiit: Bhu tu, xay dung khai thde cac nhd may phdt nhiet didn, thuy di?n,
phong didn; kinh doanh dien theo dung quy dinh cua phdp ludt;

04. Chu ky san xuat, kinh doanh thong thudug

Hoat dpng san xuit, kinh doanh thong thudng cua Tap dodn Id 12 thdng.
Chu ky san xuat kinh doanh blnh quan cua ngdnh, ITnh vuc: 12 thdng.

05. ©dc dilm hoat d$ng cua doanh nghipp c6 anh hiromg den Bao cdo tai chinh hpp nhat giira nien do

Sdo nhan Cdne tv Tai chinh TNHH Mot thanh vien Cao su Viet Nanu

Trong ndm 2015 Cong ty Tdi chinh TNHH Mpt thdnh vien Cao su Vi$t Nam dupe sap nhdp vdo Cong ty m? - Tdp
dodn Cdng nghidp Cao su Viet Nam theo quyit djnh s6 1634/QD-TTg ngdy 22/09/2015 cua Thu tudng Chinh phu. Hi$n
tai, cac khoan np xau nhan sdp nhpp tir Cong ty Tai chinh TNHH Mpt thdnh vidn Cao su Vidt Nam tiep tuc dupe Tdp
dodn thu h6i vd xu ly1.

11
TAP DOAN CONG NGHI$P CAO SU VI?T NAM - CONG TY C6 PHAN
S6 236 Nam Ky Kh6i NghTa, Phirimg VS Thj Sdu, Quan 3 B&o cao chinh h<?p nhdt gi&a nien
TP. Ho Chf Minh, CHXHCN Vift Nam. Quy101 n5m 2022

Thdne tin cd phan h6a:

Ng^y 01/06/2018, Tap do^n Cong nghi?p Cao su chinh thtic chuyen d6i hoat dOng theo mo hinh Cong ty Co phan
theo Gily chung nhan dSng ky doanh nghiep Cong ty C6 phan so 0301266564 cap ng&y^O 1/06/2018. Ten Cong sau
khi chuyln d6i la T$p do^n Cong nghifp Cao su Vi6t Nam - Cong ty Co phin, v6n dieu 18 cua Cong ty Co phan la
40.000.000.000.000 dSng, t6ng s6 lugng co phk 14 4.000.000.000, m$nh gi4 c6 ph&n 14 10.000 d6ng. ThSng tin b4n
d4u gi4 c6 phan l&n dau ra cong chung cua Tap do4n nhu sau:
• Tong s6 luong co phan bdn dau gid v4 b4n thoa thuSn 14 99.617.560 co ph4n, tong so tien thu dirpfc 14
1.295.813.030.000 d6ng;
• Tdng s6 lining cd phin iru dai bdn cho c4n bo cong nhan vien, t6 chuc cong do4n Cong ty me - Tap do4n 14
29.539.621 co phin, t6ng s6 tiin thu dugc la 238.795.083.800 d6ng;
• Tiin thu vi pham quy che 14 2.120.872.000 d6ng.
Thuc hien theo quy dinh tai diim 1, diiu 39 Nghi dinh s6 126/ND-CP ng4y 16/11/2017, Tap do4n d4 thirc hi?n nop tiin
b4n c6 phin vao ngan s4ch Nh4 Nude vdi s6 tiin 1.202.875.507.200 d6ng. Mat kh4c, c4c khoan dugc de lai Tap do4n
bao gom:
• Gi4 tri tuong ung vdi so co phin ph4t hanh th8m tinh theo m6nh gi414 1.197.212.460.000 dong, tuong ung vdi
119.721.246 c6 phin; ,
• Phin thSng du von cua s6 c6 phin ph4t hanh them dugc sii dung dl thanh to4n chi phi co phan hoa v4 giai
quyit chinh s4ch d6i vdi lao dong doi du, so tiin edn lai de lai cho cong ty cd phan dugc xac dinh 14
5.587.206.442 dong.
Cdc kho4n dugc de lai tu thu b4n cd phan cua Cong ty me - Tap do4n sg dugc xem xdt, xu ly khi quyit to4n c6 phan hoa
tai thdi diem doanh nghiep chinh thuc chuyen th4nh cong ty cd phin theo quy dmh t^i Nghj djnh so 126/ND-CP ng4y
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?

Thdne tin auvit todn Co ohhn hda:

F
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06. Thuyit minh vi kha n3ng so s4nh thdng tin tren B4o c4o t4i chinh hgp nhat giira nien d§

B4o cao t4i chinh hgp nhit dugc 14p bdfi Tap do4n d4m b4o tinh so sanh thdng tin.

12
TAP DOAN C6NG NGHlEP CAO SU Vl£T NAM - CONG TY C6 PHAN
So 236 Nam Ky Khdi NghTa, Phir^ng VS Thj S&u, Quan 3 Bdo cao t&i chi'nh h^p nhSt giCra nien dp
TP. Ho Chi Minh, CHXHCN Viet Nam QuyOl nam202

07. Cau true doanh nghipp

T?p doin c6 cic don vj tn,rc thu$c sau:

Stt Ten vSn phdng dai difn Dja chi

1 V3n phdng dai dien tai Ha Noi 56 Nguyln Du, Qupn Hai Trung, TP. Ha NQi
2 VSn phong dai difn tai Quang Ninh 27 Dai 16 Hda Binh, PhirSng Tr6n Phu, Thj xS M6ng Cai,
Tinh Qu&ngNinh
3 Van phdng dai dien tai Campuchia 7B, 466 Street, Chamkamom District, Phnom Penh,
Campuchia
4 Van phdng dai dien tpi Lao Vientiane, L&o
5 Van phdng dai di^n tai Trung Quoc I2F Liangfeng mansion No. 8 Dongfang Pudong Shanghai,
China PC. 200120
6 Van phdng dai dien tai Hoa Ky 1120 Avenue of the America 4 th floor, New York NY
10036 USA
7 Van phdng dai di?n tai Nga Moscow-Russia 123056. Gruzinsky Pereulok. 3/201
8 Van.phdng dai di?n tai Ukraine 96 Krasnozvesdny., Kiev City., Ukraine

Thong tin ve c£c Cong ty con va Cong ty lien ket lien doanh
N$i dung S6 liryng
- T6ng s6 Cong ty con tpi ngay hgp nhat Bdo cao tai chinh 101 Congty
• So Iwyng ede Cong ty con dupe hpp nhdt 101 Congty
• So lupng ede Cong ty con khong dupe hop nhdt 0 Cong ty
$
- Tdng so Cong ty lien ket tai ngdy hop nhat Bio cdo tai chinh 16 Cong ty . . <i
• SS lupng ede Cong ty lien kit dupe hpp nhdt 16 Congty
• S6 lupng ede Cong ty lien kit khong dupe hpp nhdt 0 Cong ty

13
 TAP DOAN CONG NGHIEP CAO SU VI$T NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khqi Nghla, Phirong Vo Thi S&u, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam
CONG TY CON
Tai ngay 31/03/2022, Tap doan c6 mot trSm le mot (101) Cong ty con nhu sau:
Cdc Cong ty con do Tap doan nam giit 100% v6n dieu le
Stt Ten cfing ty con
1 Cong ty TNHH MTV Tong Cong ty Cao su D6ng Nai
2 Cong ty TNHH MTV Cao su Binh Long
3 Cong ty TNHH MTV Cao su Diu Tilng
4 C6ng ty TNHH MTV Cao su L6c Ninh
5 Cong ty TNHH MTV Cao su Phu Rilng
6 Cong ty TNHH MTV Cao su Kr6ng Buk
7 Cong ty TNHH MTV Cao su Eah Leo
8 Cong ty TNHH MTV Cao su Chu Pr6ng
9 Cong ty TNHH MTV Cao su Chu Se
10 Cong ty TNHH MTV Cao su Kon Turn
11 Cong ty TNHH MTV'Cao su Mang Yang
12 Cong ty TNHH MTV Cao su Chu Pah
13 Cong ty TNHH MTV Cao su Quang Nam
No*i thanh lap va boat dgng
Ap Trung Tam, xa Xuan Lap, thi X5 Long
Khanh, Tinh Dong Nai
Qu6c lo 13, phudng Hung Chien, thi xa
Binh Long, tinh Binh Phudc
Thi tr§n DSu Tieng, huyen Dau Tieng, tinh
Binh Duong
Khu ph6 Ninh Thuan, thi tran Loc Ninh,
huyen Loc Ninh, tinh Binh Phuac
X5 Phu Ri§ng, huyen Phu Rieng, tinh Binh
Phudc
Xa Ea Ho, huyen Krong Nang, tinh Dak Lak
499 dudng Giai Phong, thi trin Ea Drang,
huyen EaH’leo, tinh Dak Lak
Xa la Drang, huyen Chu Pr6ng, tinh Gia Lai
420 Hiing Vuomg, thi tran Chu Se, huyen
Chu Se, tinh Gia Lai
258 Phan Dinh Phirng, TP. Kon Turn, tinh
Kon Turn
536 Nguyin Hu?, thi tran Dak Doa, huyen
Dak Doa, tinh Gia Lai
01 Nguyen Thi Minh Khai, thi trSn Phu Hoa,
huyen Chu Pah, tinh Gia Lai
Qudc Id 1 A, ka Binh Nguyen, huyen Thdng
Binh, tinh Quang Nam
14
Bao cao tai chi'nh ho'p nhat giu^ nien do
Quy 01 n5m 2022
Hoat ddng kinh doanh chinh
Trong, khai thdc, che bien v4 kinh doanh mu cao su thien
nhien
Tr6ng, chSm s6c, khai thac, che bien, thucmg nghiep budn
ban mu va cac dich vu cho viec phat trien cao su
Tr6ng, cham s6c va khai thac cao su thien nhien; trong rimg,
khai thac, ch6 bi4n cac loai cay lam nghiep, cong nghiep v&
nong nghiep
Tr6ng, chSm soc, khai thac, ch4 bi€n va tieu thu san phdm
cao su; Tr6ng, chSm soc rimg, khai thac lam san
Tr6ng, khai thac, ch4 bi4n va kinh doanh mu cao su thien
nhi6n
Tr6ng cay cao su, ca phe, cay nong nghiep ngin ngay; Mua
ban, xuSt nhSp khau: Cao su, vat tu, thiet bi nganh cao su; ca
phe, n6ng san, thuc pham
Trong mdi, chSm s6c, khai thac, che bi6n v^i kinh doanh mu
cao su thien nhien
Trong, khai th£c, che bien v& tieu thu cao su, ca phe; San
xuit va ch6 biln gd; Cong nghiep hoa chit, phSn bon v& cao
su; Khai thdc v^ ch6 bi6n khodng san; Thuong nghiep b&n
buon
Trdng trot; Cong nghiep hoa chat phan bon va cao su;
Thuong nghiep ban buon; Khai hoang xay dung vuim cay
Tr6ng mdi, khai thac, cham s6c va che bien mu cao su
Ban buon cao su; Trdng trot, chan nuoi hon hop, trong cay
cao su; San xuat phan b6n va hgp chat ni to; Bdn buon phdn
bon, thuoc trir sau va h6a chit khac sii dung trong nong
nghidp
Trong mdi, cham soc, khai thac, chi biin mu cao su, ca phe,
ho tieu, san xuit gd thanh pham; Sdn xuit phan bon; Thucmg
nghiep bdn budn va true tiep xuat khau
Diu tu trdng, cham sdc cay cao su; Xay dung edng trinh dan
dung, xay dung co sd ha tang ndng thdn, mien nui
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN Bao cdo tai chinh hop nhat giira nien dg
So 236 Nam Ky Khai NghTa, Phudng V5 Thi S£u, Quan 3, TP. Ho Chf Minh, CHXHCN Viet Nam Quy 01 nam 2022

Stt Ten cong ty con Nai th^nh lap hoat dgng Hoat dong kinh doanh chinh
14 Cong ty TNHH MTV Cao su Nam Giang - Quang Nam Huyen Nam Giang, tinh Quang Nam Dau Ur trong, cham s6c, khai thac, che bien cao su nguyen
li$u vh tieu thu s^n phim; Trong rimg kinh te, rimg nguyen
ligu; Dich vu Khdch san
15 Cong ty TNHH MTV Cao su Ha TTnh Km22, QL 15A, x3 Ha Linh, huyen Huong Trong, bao ve va khoanh nuoi rung; Khai thdc, che bien, tieu
Khe, Tinh Ha TTnh thu cac loai lam san; Xult khdu san pham cao su thanh pham;
san xuat gach ngoi
16 Cong ty TNHH MTV Cao su Huong Khe -Ha Tinh Xom 12 xa Huong Long, huyen Huong Khe, Tr6ng va cham soc, khai thac, che bien, xuit khau san phim
tinh Ha TTnh Cao su
17 Cong ty TNHH MTV Cao su Thanh Hoa Duong Ly Nam Be, khu do th| moi Dong DSu tu tr6ng, cham s6c, khai thac, che bien cao su nguyen
Hung, TP. Thanh Hoa, tinh Thanh Hoa H6u va tieu thu san pham cao su
18 Cong ty TNHH MTV Cao su Quang Tri 264 dudmg Himg Vuong, Phuong Dong Tr6ng mdri, cham s6c, khai thac, che bien va kinh doanh mu
Luang, TP Dong Ha, tinh Quang Tri cao su thien nhien
19 Cong ty TNHH MTV Cao su Binh Thuan Thi Tran Due Tai, huyen Due Linh, tinh
Binh Thuan Tr6ng moi, ch5m s6c, khai thac, ch4 bien mu cao su
20 Cong ty TNHH MTV Cao su Quang Ng3i XS Binh Hifp, huyen Binh Son, tinh Quang Dau tu trong, cham soc, khai thac, ch6 bi4n cao su nguyen
Ng3i lieu va tieu thu san pham cao su

Cdc (torn v/ svr nghiep co thu do Tap dodn nam giir 100% von

Stt Ten don vi Noi thanh lap va hoat dong Hoat dong kinh doanh chinh
21 Vien Nghien cuu Cao su 236 Nam Ky Khoi NghTa, Phuong 6, Quan Nghien cuu, dao tao, chuyen giao tien b§ ky thuat KH-CN
3, TP. H6 CM Minh cac ITnh vuc nong nghiep va c6ng nghiep cao su thien nhien
22 Trung tarn Y t4 Cao su 410 Trudng Chinh, Phufrng 13, Quan Tan Kham chua benh, kham sue khoe dmh ky cho ngudi lao dong
Binh, TP. H6 CM Minh trong nganh cao su va nganh khac
23 TapcMCaosu 236 Nam Ky Khoi NghTa, Phuong 6, Quan
3, TP. H6 CM Minh Bao chi va in an
24 Truong Cao d5ng Cong nghiep Cao su 1428 Phu Rieng Do, Thi xa Dong Xoai, Tinh Dao tao, nghien cuu khoa hoc va chuyin giao cong nghe
Binh Phuoc trong nganh cao su

15
 TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN Bio cao tai chi'nh hop nhat giira nien dp
S6 236 Nam Ky Khoi Nghia, Phuong V5 Thj Sau, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam QuyOl nam 2022

Cdc cong ty con do Tap dodn ndm giic co phhn, von gop chiphoi
Ty If
Ty le loi qu^en
Stt Ten cong ty con Noi thinh lap va hoat dong Hoat dpng kinh doanh chinh
ich bieu
quyet __ ^__________________________________
25 Cong ty Co phan Thuy dien Geruco Th6n Ngat, xa Jo Ngay, huyen Dong 77,25% 83,57% Dau tu xay dimg, quan ly van hanh, san xuat kinh doanh
Song Con Giang, tinh Quang Nam difn nSng; Xay dimg cac c6ng trinh dan dung, thuy loi,
thuy dien, giao thong dufrng bp, san bay, ben cang, cau
c6ng, cac cong trinh ky thuat ha tang c&c khu do thi va khu
cong nghiep
26 C6ng ty C6 phdn VRG Bao Lpc 263 Hoang Vin Thu, Phuong 1, TP. 80,93% 80,93% San xuit kinh doanh thuy dien; Xay dung cac cong trinh
Bao Lpc, tinh Lam Dong cong nghiep, giao thong, thuy loi, thuy dien
27 Cong ty C6 phan VRG Dik Nong Phuong Nghia Thinh, TX. Gia Nghia, 91,34% 98,30% £)iu tu xay dung, quan ly van hanh v& kinh doanh dien
tinh Dak Nong thuoTig pham cac nha may thuy di€n; Dau tu trong, chSm
s6c, khai thac va che bien cao su, cac loai cay cong nghiep
khac va trong rimg
28 Cong ty Co phan Cong nghiep vi 64 Truong Dinh, Phudmg 7, Quin 3, 82,44% 82,44% Cong nghiep ch4 biln san phim tu cay cao su. Gia cong,
XNK Cao su TP. H6 Chi Minh san xuit, mua bin giay the thao xuat khau. Mua ban cao su
vi san pham cao su
29 Cong ty C6 phdn The thao Ngoi Sao 1/1 Tan Ky Tan Quy, P. Son Ky, Q. 83,09% 92,11% Chuyen san xuit v& kinh doanh cac san phdm dung cu the
Gem Tin Phu, TP. H6 Chi Minh thao; Mua bin cao su;Nhap khau cic loai vat tu nguyen
lieu phuc vu cho san xuat dung cu the thao.
30 Cong ty Co phan g6 MDF VRG KCN Nam Dong Ha, phuong Dong 97,32% 97,41% San xuit va kinh doanh xuit nhap khiu g6 vin nhan tao
Quang Trj Luong, TP. Dong Ha, tinh Quang Tri MDF, Okal; Tr6ng, mua bin va khai thac nguyen lieu de
san xuat go MDF, giay va cay c6ng nghiep khic
31 Cong ty Co phan Cao su Phudc Hoa Huyen Phu Giio, tinh Binh Duong 66,62% 66,62% Trdng cay cao su; Khai thac va che bien mu cao su; Thu
mua mu nguyen lieu; Bin le xing dau; Mua bin va che
biSn go cao su
32 Cong ty Co phan Cao su Viet Lio 207 Nguyen Vin Troi, phuong 10, 89,28% 100,00% Khai hoang, trdng rimg, chim soc, khai thic va che bien
quan Phu Nhuan, TP. Ho Chi Minh mu cao su (khong kinh doanh tai TP. H6 Chi Minh); Mua
bin nguy6n lieu cao su, khai thic g§ (khdng boat dong tai
try so)
33 Cong ty Co phan Cao su H6a Binh Ap 7, xi Hoa Binh, huyen Xuyen . 55,06% 55,06% Tr6ng, chim soc, khai thic, so che cao su thi6n nhien
Mpc, tinh Ba Ria, Vung Tau
34 Cong ty Co phan Cao su Hang Gon Xi Hang Gdn, thi xa Long khinh, tinh 50,00% 50,00% Thu mua, san xudt so chd mu cao su; Ban buon cic san
Dong Nai pham so che mu cao su thien nhien; Kinh doanh XNK san
pham cao su, vat tu hoi chat san xuat cao su
35 Cong ty Co phan Quasa Geruco D21, Trung tint Thuong Mai D6ng 99,00% 100,00% Tr6ng, chim s6c, khai thic va che bien cao su vi rung
Nam A, Thi tran Lao Bao, Huyen nguyen lieu
Huong Hoa, Tinh Quang Tri
36 Cong ty Co phan TM Dich vu & Du Dai 16 Hoa Binh, phuong Tran Phu, 96,52% 100,00% Kinh doanh xudt nhap khau cao su va cic loai nong, lam.
16
 TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN B&o c£o t^i chfnh hpp nhat giira nien do
So 236 Nam Ky Khai NghTa, Phu6ng Vo Thi S6u, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam Quy 01 nam 2022

Tyl?
Ty le lo-i quyen
Stt Ten cong ty con Nai thanh lap va boat dong Hoat d^ng kinh doanh chinh
ich bieu
quyet
lich Cao su thanh pho Mong Ck\, tinh Quang Ninh thuy hai san; thuc hien cac du £n xay d\mg khdch san v&
khu du lich; kinh doanh dich vu 10: hanh quoc tc vh noi dia
Cong ty C6 phin Khu cong nghiep Phircmg Khanh Binh, thi xa Tan Uyen, 42,30% 53,27% Kinh doanh bit dong san, quyen su dung dSt thu6c chii so
37 huu, chii su dung ho&c di thue
Nam Tan Uyen tinh Binh Duong
Cong ty Co phan Che bien Go Thuan Dai 16 Binh Duong, xa Thuan Giao, 59,69% 59,69% San xult san phlm khdc tir gd; san xuit san phlm tir tre,
38 thi x2 Thuan An, tinh Binh Duong nua, rom, ra va vat lieu tet ben; Mua bin mu cao su
An
61,00% 61,00% Khai thac, che bien go, san xuat cac mat hang : tu, bin ghe,
Khu pho 3, thi trin D&u Tilng, huyen
39 Cong ty C6 phan Go Dau Tieng giubng ngu, mat hang gia dung, cac san pham trang tri ndi
D§u Tieng, tinh Binh Duong
tMt
So nha 611, dudng Phan Dinh Phung, 98,41% 98,41%
Cong ty C6 phin Du lich Thuong mai
40 phuong Duy Tan, thanh pho Kon Du lich, dich vu, dao tao, sat hach lai xe
Khach san Hung Y6n
Turn, tinh Kon Turn
S6 12, Dudng HT25, Khu ph6 2, 92,05% 92,05%
41 Cong ty Cd phin Co khi Cao Su Phuhng Hiep Thanh, Quan 12, TP. Ho Chuyen san xuat, che tao may so che mu cao su •
Chi Minh
X3 Thuan Phu, huyen Dong Phu, tinh 55,81% 55,81% Tr6ng trot, che bien nong san, lam san; Chin nuoi gia sue,
42 Cong ty Cd phan Cao su Dong Phu
Binh Phuoc gia cim; Cong nghiep hoa chat phan bon va cao su
Quoc 16 22B, xa Hiep Thanh, huyen 60,00% 60,00% Tr6ng, chim soc, khai thac, che bien va tieu-thu cao su
43 Cong ty Cd phan Cao su Tay Ninh
Go Dau, tinh Tay Ninh thien nhien
T6 11, Phuong Chieng Le, TP Son La, 99,37% 100,00%
44 Cong ty Cd phin Cad su Son La Tr6ng, chim s6c, khai thic va che bien mu cao su
Tinh Son La
100,00% 100,00% Trdng cay cao su va so che mu Cao su; Dich vu h6 tro
Dpi 19, xa Thanh Hung, huyen Dien trdng mdi cay Cao su; Trong rimg, che bi§n g6, chin nu6i
45 Cong ty Co phin Cao Su Dien Bien
Bien, tinh Dien Bien gia sue; Dai ly mua bin, phan phoi cay giong, phan b6n,
cac san pham Cao su
98,32% 100,00% Tr6ng cay cao su va so che mu cao su; Dich vu ho tro trong
To 5, phuimg Doan ket, thi xa Lai
46 Cong ty Co phin Cao Su Lai Chiu moi tiiu di6n; Tr6ng rimg; Dai ly bon phan; Kinh doanh
Chiu, Tinh Lai Chiu
xuat nhap khau
308E Phan Dinh Phung, Phubng Ngd 95,42% . 100,00%
47 Cong ty Cd phin Cao su Sa Thiy Trdng va chim soc cay cao su
Miy, TP. Kon Turn, Tinh Kon Turn
So 17, dudng Phan Ding Luu, Phudng 92,96% 92,96%
Cong ty Cd phan Dau tu Phat trien Trong cay cao su: trdng, chim soc, khai thic va che bidn
48 Trudng Thi, Thanh pho Vinh, tinh
Cao suNghe An cao su nguyen chat; Trdng rimg va chim soc rimg
Nghe An
Cong ty Cd phan Cao su Tin Bien T6 8, ip Thanh Phu, xi Tin Hiep, 99,06% 99,97%
49 Trdng va chim soc cay cao su
Kampongthom huyen Tin Chau, tinh Tiy Ninh
Huyen Chau Due, tinh Ba Ria, Vung 97,47% 97,47% Trdng, chim soc, khai thic, che bien vi kinh doanh mu cao
50 Cong ty Co phin Cao su Ba Ria
Tau su thien nhien; dich vu khich san va du lich

17

" -A 0 s. « \V
 TAP DOAN CONG NGHIEP CAO SU VI$T NAM - CONG TY C6 PHAN Bao c^o tai chfnh hop nhat gifra nien
So 236 Nam Ky Khai NghTa, Phuong V5 Thj S^u, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam Quy 01 n5m 2022

Ty le
Tyle lo-i quyen
Stt Ten cfing ty con Noi th^nh lap va boat dong Hoat dong kinh doanh chfnh
fch bieu
quygt
Cong ty Co phan Cao su Phu Ricng Thon Phu Nguyen* huyen Phu Ricng, 70,00% 70,00% San xuat san pham Ichac tu cao su; Trong rung vd chSm s6c
51
Kratie tinh Binh Phudc rimg; Trong cay cao su
94,70% 94,70% Bau tu xay dung, quan ly van hanh va kinh doanh dien
52 Cong ty Co phan VRG Phu Yin Thanh pho Tuy H6a, tinh Phu Yen thuong pham cac nha may thuy dien. Bau tu trong, khai
thac, che bien cao su
98,46% 98,46% Trong trot, c6ng nghiep hoa chat phan bon va cao su; San
53 C6ng ty C6 phin Cao su Tan Bien Huyen Tan Chau, tinh Tay Ninh xuat, kinh doanh vat tu, dung cu phuc vu san xuat nong
nghiep
Cong ty Co phin Khu Cong nghiep Km 2, tinh Ip 769, xa Bau Him 2, 71,84% 85,71% Kinh doanh bat dong san, quyen cu dung dat thuoc chii so
54
Dau Giay huyen Thong Nhat, tinh Bdng Nai httu, chu su dung ho5c di thue
Khu cong nghiip Long Khanh, xa 75,68% 81,00%
Cong ty Co phin Khu Cong nghiip Kinh doanh bit ddng san, dlu tu xay dung va kinh doanh
55 Binh Lpc, thj xa Long Khanh, tinh
Long Khinh co so ha ting khu cong nghiep
Bong Nai
99,99% 100,00% Trong, cham soc, khai thac vi che bien mu cay cao su;
Nhom 4, To 9, Thi tran Viit Quang, Dich vu ho tro trong mdi; Chan nuoi gia sue; Trong va
56 Cong ty Co phan Cao su Hi Giang
huyen Bac Quang, tinh Hi Giang chim soc rung; Che biin g6; Bai ly mua ban. tan thu mu
cao su
Thiia dat so 117, 118, td ban d6 s6 15, 55,09% 90,00%
57 Cong ty C6 phin Cao su Truong Phat ip 1, xa Hung Hoa, huyen Biu Bing, Che bien go; Mua ban mu cao su
tinh Binh Duong
Cong ty C6 phin Cao Su Bong Phu Ap Thuin Phu I, xi Thuan Phu, huyin 62,54% 88,33%
58 Trfing, cham sfic, khai thic, chi biin cao su
Kratie Bong Phu, tinh Binh Phudc
Cdng ty Co phin Cao Su Bong Nai Ap Trung Tam, xa Xuan Lip, thi xa 88,73% 88,73% Trfing, khai thac vi chi biin cao su va ciy nfing nghifp.
59
Kratie Long Khanh, tinh Bong Nai San xuit, mua bin vat tu nfing nghiip
Cfing ty Co phan Thuy dien VRG Thi tran B5k GLei, huyen Bik Glei, 77,46% 99,38%
60 San xuit, truyin tai va phin phfii dien
Ngpc Linh tinh Kon Turn
41,54% 74,-14% Che bien cao su Icy thuit vi cic sin pham din dung tir cao
Cfing ty Cfi phan Cao su Ky thuit XS Tan Lip, huyen Bong Phu, tinh
61 su; Kinh doanh thuong mai, xuit nhap khau cao su, vat tu,
Bfing Phu Binh Phudc
phan bfin, hfia chit
Xi Lpc Bao, huyen Bao Lim, tinh 93,83% 93,83% Trfing, khai thic va chi biin cao su thien nhiin. Quan ly,
62 Cfing ty Co phin Cao su Bao Lim
Lim Bong bao vi, trfing rimg, khai thic va che bien lam sin
Khu Cong Nghiep Rach Bip, dudng . 92,67% 97,00%
Cfing ty Cfi phan Cfing nghiip An Kinh doanh bit dong san, quyin su dung dit thufic chu so
63 Dl, xa An Bien, huyin Bin Cat, tinh
Bien huu, chii su dung hoic di thui
Binh Duong
L6 M, dudng so 1, KCN Thanh Lpc, 99,82% 100,00%
Cfing ty Cfi phin Gfi MDF VRG Kien San xuit go dan, gfi lang, van ep va van mfing khac; Trfing
64 xa Thanh L6c, huyin Chiu Thinh,
Giang rung va chim sfic rung
tinh Kiin Giang
18

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 TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN Bio cao tai chinh hop nhat giira nien dp
S6 236 Nam Ky Khai NghTa, Phucmg V5 Thj Sdu, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam Quy 01 n5m 2022

Ty I?
Ty le Ip-i quyen
Stt Ten cong ty con Nai thanh lap va hoat dong Hoat d$ng kinh doanh chinh
ich biSu
quy it
C6ng ty Co phan Bau tir Xay dimg Thon Phu Nguyen, huyen Phu Rieng, 90,51% 91,49% Trong, cham soc, khai thac va ch4 bi6n mu cao su; che bien
65
Cao su Phu Thinh tinh Binh Phuac g6
Cong ty Co phln Cao su B6ng Phu Cum 3 ting, xa Ea P6, huyen Cir Jut, 49,34% 88,41%
66 Trong, cham soc, khai thac va che bien mu cao su
Bak Nong tinh Bak Nong
Cong ty C6 pMn Che bien Xuat nhap Ap Ben Mirong, xa Thanh Buc, huyen 50,67% 70,60% Cua, xe, bao go va bao quan go; Khai thac go; San xuat g6
67
khau Go Tay Ninh Go Dau, tinh Tiy Ninh dan, go lang, van 6p va van mong khac
59,03% 62,5 4% Dich vu van tai hang hoa bang dubng b6; Sua chOa may
Cong ty Co phan Co khi Van tii Cao Khu pho 4A thj tran Diu Tiing, huyfn
68 m6Cj thiet bj san xuat; Sua chua may moc* thiet bi phuong
su Dau Tieng Dau Tieng, tinh Binh Duong
tien van tai (tru thiet ke phucmg tien giao thong ducmg b6)
Cum cong nghiep tieu thu cong nghiep 48,52% . 53,61%
Cong ty Co phan Phan bon Thucmg San xuat phan bon va hop chdt ni to; Khai thdc da^ cat, coi,
69 Thuan An, xS Thuan An, huyen Bak
mai Phu Thinh dat set; Trong cay cao su; Trong rimg va cham soc rung
Mil, tinh Bak Nong
Thi tran Muong T£, huyen Mucmg Te, 99,8% 100,00%
70 Cong ty Co phan Cao su Lai Chau II Trong, cham soc, khai thac va che bien mu cao su
tinh Lai Chau
Cong ty Co phan Cao su B& Ria Qu6c lo 56, xa Binh Ba, huyen Chau 92,75% 100,00%
71 Tr6ng, cham s6c, khai thac va che bien mu cao su
Kampong Thom Buc, tinh Ba R|a, Vung Tau
99,95% 99,95% Hoat dong dich vu trong trot; San xult san pMm khac tir
Cong ty Co phan Cao su Chir se So 420 Hiing Vucmg, thi trin Chu Se,
72 cao su; Trong cay cao su; Trong c£y di6u; Tr6ng cay ca
Kampong Thom huyen Chu Se, tinh Gia Lai
phe
100,00% 100,00% Trong cay cao su; Trong rung va cham s6c rimg; Chan
Cong ty C6 phSn Cao su Mang Yang So 536 Nguyen Hue, thi trin Bak Boa,
73 nuoi trau, bo; San xuat phan bon NPK; Van tai hang hoa
Ratanakiri huypn Dak Boa, tinh Gia Lai
bang duong bp
Cong ty Co phan Phan vi sinh Quang KCN Quin Ngang, xa Gio Quang, 72,04% 72,25%
74 San xuat phan bon va hop chit ni to
Tri huyen Gio Linh, tinh Quang Tri
X2 Boeung Lavea, huyen Santuk, tinh 66,62% 100,00%
Cong ty TNHH Phat trien Cao su
75 Kampong Thom, Vuong qu6c Tr6ng, cham s6c, khai thac va che bien mu cao su
Phudrc Hoa Kampong Thom
Campuchia
45,38% 91,00% Kinh doanh bat dong san, quyen sii dyng dat thuoc chu so
Cong ty Co phan Khu cong nghiep Khu pho Bau Ke, thj tran Tan Phu,
76 huu, chu su dung hoac di thue; Trdng cay cao su; Xay
Bac B6ng Phu huyen Bong Phu, tinh Binh Phu6c
dung nha cac loai
Ap 3A, xa Minh Hung, huyen Chon 55,38% 76,53% Kinh doanh bat dpng san, quyen sir dung dat thuoc chu so
Cong ty Co phan Khu cong nghiep
77 hihi, chu sir dung hoac di thue; Trong rimg va cham s6c
Cao su Binh Long Thanh, tinh Binh Phuac
rimg; Xay dung cong trinh ky thuat dan dung khac
Thon 2, xa Tan Thinh, Thanh ph6 Yen 99,80% 100,00%
78 Cong ty Co phan Cao su Yen Bai Trong cay cao su va so che mu cao su
Bai, Tinh Yen Bai
Cong ty Co phiin Cao su Ddu Tieng So nha 186, dudng Hoang Lien, 88,37% 100,00%
79 Trong, cham soc, khai thdc va che bien mu cao su
Lao Cai phucmg Coc Leu, TP. Lao Cai, tinh
19

iy / 'Tw w ^ V • ^
 TAP DOAN CONG NGHIEP CAO SU Vl£T NAM - CONG TY C6 PHAN Bio c&o tai chmh hg’p nhat giua nien dp
S6 236 Nam Ky Khai Nghta, Phirong V5 Thi Siu, Quan 3, TP. Ho Chi Mirth, CHXHCN Viet Nam QuyOl nSm 2022

Ty le
Ty 1| Ip-i quj'en
Stt Ten cong ty con Nffi thanh lap \h boat d$ng Ho^t dong kinh doanh chinh
ich bieu
quyet
Lao Cai
100,00% 100,00% Biu tir, cham soc, ch6 bi6n, tieu thu cao su; Diu tu xiy
C6ng ty C6 phin Cao su Krong Buk Xa Ea H6, huyen Krong Buk, tinh D3k dung ca sa ha ting, xay dimg dan dung; Mua bin xuat
80
Ratanakiri L3k
nhap khau cao su
Cong ty C6 phan Cao su Chu Prong XS la Drang, huyen Chu Prong, tinh 99,86% 99,86%
81 Trdng, cham soc, khai thac vi che bien mu cao su
Stung Treng Gia Lai
S6 33, T6 26, khu phi 2, thi trin Diu 95,00% 95,00%
Cong ty C6 phan Cao su Dau Tieng Trdng, cham soc, khai thac va ch£ bi6n mu cao su
82 Tieng, huyen Dau Tieng, tinh Binh
Kratie Duong
Cong ty C6 phan Cao su Dau Tieng Khu ph6 2, thi trin Dau Tieng, huyen 97,99% 97,99%
83 Trong, cham s6c, khai thac va che bien mu cao su
Campuchia Diu Tiing, tinh Binh Duong
Duimg so 7, KCN Long Khdnh, xa 69,00% 69,00% San xuSt g6 dan, gd lang, vdn 6p va van mong khde; Khai
C6ng ty C6 phin Che bien Go Cao su thac go; Cua, xe, bao g6 va bao quan gd; San xuat giudng,
84 Binh L6c, thj xa Long khanh, tinh
DongNai tu, ban, ghe
Dong Nai
Xa Don Cam Pech, huyen San Dan, 100,00% 100,00%
Cong ty TNHH Phit tri§n Cao su Trdng, cham soc, khai thde va che bien mu cao su
85 Tinh Kampong Thom, Vuong qu6c
C.R.C.K
Campuchia
59,64% 95,00% Dau tu xay dung va kinh doanh ket cau ha tang ky thuat
Cong ty C6 phan Khu cong nghiep Xa Tan Binh, huyen Bic Tin Uyen,
86 khu cong nghiep; Kinh doanh nha 6, cho thue vdn phong,
Tan Binh tinh Binh Duong nha xudng, nhd kho, ben bai
Ap Ciu Sat, xa Lai Hung, huyen Ben 51,04% . 51,04%
87 Cong ty C6 phdn VRG Khai Hoan San xuat gdng tay y te ede loai
Git, tinh Binh Duong
Cong ty TNHH Cao su Bolikhamxay Tinh Bolikhamxay, nu6c C6ng hoa 100,00% 100,00%
88 Trdng, chdm soc, khai thde va che bien mu cao su
Ha Tinh Dan chu Nhan dan Lao
Xa Trapeang Prasat, huyen Trapeang 60,00% 100,00%
Cong ty TNHH Phat trien Cao su Tay Trdng, chdm soc, khai thac vd chd biin mu cao su
89 Prasat, tinh Oddar Mean Cheay,
Ninh Stem Riep
Vuong qu6c Campuchia
C6ng ty TNHH MTV VRG Tinh Oudomxay, nude C6ng h6a D§n 100,00% 100,00%
90 Trong, chdm soc, khai thac vd che bien mii cao su
Oudomxay chu Nhan dan Lao
Tinh Kratie, Vuong quoc Campuchia 100,00% 100,00% Trdng, chdm soc, khai thde vd che bien mii cao su
91 Cong ty TNHH VKETI
Cong ty C6 phan Cao su Dau Tieng Khu 2, thi tran Than Uyen, huyen 99,98% 100,00% Trdng cay cao su; Xay dung nhd ede loai; Khai thac qudng
92 Than Uyen, tinh Lai Chau kim loai qui hiem
Lai Chau
Tinh Ratanakiri, Vuong quoc 100,00% 100,00%
93 Cong ty TNHH Cao su Ea HTeo BM Trdng, chdm s6c, khai thac vd che bien mii cao su
Campuchia
C6ng ty TNHH Cao su Phudc Hda 138 Hung Vuong, thi tran Ea Sup, 66,62% 100,00%
94 Trong, chdm soc, khai thac vd che bien mu cao su
DdkLak huyen Ea Sup, tinh D3k L5k

20

t. • /
 TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN B&o cao tai chmh h^p nhat gifra nien do
S5 236 Nam Ky Khai Nghla, Phudng V5 Thj S^u, Quan 3, TP. Hd Chi Minh, CHXHCN Viet Nam QuyOlnam 2022

Ty le
Ty I? lyi quyen
Stt Ten cong ty con Noi th^nh lap va boat dgtng Hoat ddng kinh doanh chmh
fch biiu
quyet
C6ng ty Co phan Cao su Mirdng Nh6 Ban Muting Nh6, x2 Muting Nh6, 100,00% 100,00%
95 Trong, chSm soc, khai thac v2 che bi§n mii cao su
Di6n Bi^n huyen Muting Nh6, tinh Dien Bien
Tinh Salavan, nutic Cong htia Dan chu 100,00% 100,00%
96 Cong ty TNHH MTV Cao su Qua Van Trong, cham s6c, khai thac va che bien mu cao su
Nhan dan Lao
Cong ty C6 phan Xuat khau Cao su 269A Nguyen Trong Tuyen, phuting 50,00% 50,00%
97 Ban buon cao su
VRG Nhat Ban 10, quan Phu Nhuan, TP. Ho Chi Minh
Duting Dien Bien Phu, Khu ph6 Ninh
98 C6ng ty Co phan Go Loc Ninh Thuan, thi tran Loc Ninh, huyen Lpc 68,17% 68,17% Cua, xe, bao go va bao quan go; Khai thac go; San xuat g6
Ninh, tinh B'mh Phutic
Cong ty TNHH Cao su & Lam nghipp Thon 2, Xa la Jlai, huyen Ea Sup, tinh Trong cay an qua; Che biSn va bao quan rau qua; Trdng
99 53,69% 80,59%
Phutic Htia - Dak Lak Dak Lak cay cao su; San xuat san pham khac tti cao su
Cong ty TNHH San xu2t G6 cao su Thon 01, Xa D5k La, Huypn Dak Ha, Khai thac g6 va lam san khac; thu nhat san phlm tir rimg;
100 51,00% 51,00%
Kon Turn Tinh Kon Turn Cua, xe, bao go va bao quan go.
Toa nh2 U&I, so 158, duting Ngo Gia
Cong ty C6 phan Thanh pho Noi that
101 Tu, Phuting CMnh NghTa, Thanh phti 33,98% 51,00% San xuat san pham khac tir g6, kim loai;
Viet Nam
Thu Dau Mpt, Binh Duong, Viet Nam.

21

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 TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN
So 236 Nam Ky Khai NghTa, Phirong V5 Thi Sau, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam
CONG TY LIEN KET, LIEN DOANH
Tai ng£y 31/03/2022, Tap do&n c6 miriri s£u (16) Cong ty lien ket, lien doanh nhu sau:
TSn c6ng ty
Stt
lien ket, lien doanh
1 Cong ty Co phan Thong Nhat
C6ng ty Co phan Phat trien Bo thi va
2 36,24%
KCN Cao su Viet Nam
Cong ty TNHH Nghien cuu Khoa hoc
3 & SXTN Cao su Visorutex
Cong ty Co phan Bau tu X2y dung Ca
4 so Ha ting Binh Phuac
Cong ty Co phan Kinh doanh BOT
5 Bu£mg BT.741
Cong ty Co phan go MDF VRG
6 Dongwha
C6ng ty Co phan Bau tu va Phat trien
7 VRG Long Thanh
Cong ty Co phan Cao su Thanh pho Ho
8 Chi Minh
9 Cong ty Co phan Cao su Ben Thanh
Bao c£o t&i chinh hgp nhat giira nien do
Quy 01 n5m 2022
Tylf
Ty If Hoat dong
No’i th^nh lap va hoat dpng quyen bieu
I91 ich kinh doanh chinh
quyet
DSu tu xay dung kinh doanh ccr so ha tang khu
KCN Bau Xeo, x2 S6ng Trau, huyen cong nghiep; kinh doanh dien, nuac sach; dich vu
Trang Bom, tinh Bong Nai 36,07% 36,07% xu ly nuac thai
DSu tu xay dung ca sa ha ting v& kinh doanh
165 Bach Bing, th2nh pho Hai KCN; Xay dung nha a, cSn ho, van phdng; Khai
39,11%
Buong, tinh Hai Buong th^c vk che bien cac loai khoang san; cho thue
dit, kho bSi, van phong, nha a, b3i do xe
S6 8 Trin Quy Khoach, quan 1, TP.
H6 Chi Minh 27,78% 27,78% Trfing, khai th£c, che bien va xuat khau cao su
San xu3t vat lieu xay dung tir dat set; Xay dung
Ap Hoa Vinh, x3 Thanh Tam, huyen nha cac loai; Xay dung cong trinh dufrng sit vk
Chan Thanh, tinh Binh Phudrc 29,17% 29,17% duimg b6; Ban buon tong hap
Km 72+000, duang BT.741, ap San xuit be tong v3 cac san pham tir xi m&ng va
Thuan Hai, xa Thuan Phu, huyen thach cao; Xay dung nha cdc loai; Xay dung
Bong Phu, tinh Binh Phuac 16,93% 20,54% cong trinh dudng sit v3 duimg b6
Ld G, Khu cong nghiep Minh Hung Trong rung, khai thac, che bien go, dSm nguyen
III, xa Minh Hung, huyen Chon lieu; San xuat, kinh doanh go nhan tao MDF, h6a
Thanh, Tinh Binh Phuac 49,00% 49,00% chat phuc vy nganh go
Xay dung ha ting khu cdng nghiep, nha, ca sa ha
ting ky thuat d6 thi, khu dan cu, khu kinh te; Bau
L6 E, KCN Lpc An, Binh San, xa tu xay dung cong trinh thuy dien, nhi?t dien:
Binh San, huyen Long Thanh, Tinh Kinh doanh dien, nuac trong khu c6ng nghiep va
Bong Nai. 31,00% 31,00% d6 thi
Khai hoang, trong mai, cham s6c, khai thac, chi
So 636 dubng Vo V5n Ki$t, phudng bien va mua ban cac san pham tir cay cao su; san
1, quan 5, TP. H6 Chi Minh 27,14% xuat mua bdn, che bien nong lam san xuat khau
27,14%
San xuit va mua ban san pham cao su; Bang tai,
L6 B3,l KCN T2y Bic Cu Chi, TP. day curroie, cao su nguyen li$u, san pham cao su
H6 Chi Minh 48,85% 48,85% ky thuat
22
n :xi, ' Q »
TAP DOAN CONG NGHIfcP CAO SU Vl£T NAM - CONG TY C6 PHAN Bao cao chmh horp nhat gifra nien (I9
S6 236 Nam Ky Khai NghTa, Phuang Vo Thi Sau, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam Quy 01 nSm 2022

Tyle
Ten cong ty Ty If Hoat dgng
Stt No’i th^nh lap v^i hoat dong quyin bieu
lien ket, lien doanh lai tch kinh doanh chinh
quyet

Xay dung cong trinh dan dung, cong nghiep, giao

thong, thuy lai; San xuat vat lieu xay dung:
Belong tuoi, b€t6ng nhua n6ng, 6ng cdng, cSu
Dudng sd 1, Ip Tmng Tam, x3 Xuan kien be tong due sin; Trdng, khai Me, ch6 bien
Cong ty C6 phln Xay dung Cao su Lap, thj xa Long Khanh, tinh Ddng va mua ban san pham cay nong nghiep va cong
10 Dong Nai Nai 35,88% 41,50% nghiep
X&y dung cong trinh du6ng sit va dufrng bo; Xay
dung c6ng trinh giao thong; Kinh doanh bat dong
KCN Nhan Trach 2, Lpc Khang, xS san, quyen su dung dat thu6c chu sd huu, chu su
Hiep Phudc, huyen Nhan Trach, tinh dung hoSc di thue; Dlu tu xay dimg ha ting khu
11 Cong ty Co phan Ldc Thinh Dong Nai 32,59% 32,59% cong nghiep
L6 K5, K6, K7 Dudng N9A, KCN
Cong ty Co phan Chi spi Cao su V.R.G Dlu Giay, x§ Bau H£m 2, huyen San xuat sgi nhan tao, san xuat san pham khac tir
12 SADO Thdng Nhat, tinh Dong Nai 49,06% 49,06% cao su
Kinh doanh bat dong san, quyln su dung. dit
Van phdng Nong trudng Long thuoc chu sd hun, chu su dyng hoSc di thue; Xay
Cdng ty TNHH Do thi va Cdng nghiep Thanh, Khu 13, xa Long Due, huyen dung nha ede loai; Xay dung cong trinh dudng
13 Nam Tan Uyen Long Thanh, tinh Dong Nai 8,46% 20,00% sit va dudng bp
Khu Cong nghiep la Khual, thon Tan Khai Me go; San xuat san pham khac tu gd; san
Cong ty C6 phln Chi biin gd Cao su Lap, xS la Khual, huyen Chu Pah, xuat san phlm tCr tre, nua, ram, ra va vat lieu tet
14 Chu Pah tinh Gia Lai 34,32% 34,32% b$n
Khai Me khoang hoa chat va khoang phan bdn;
Cdng ty CO phan Phat trien Nong Sd 16 Vo Liem San, TP. Ha Tinh, Thoat nude va xu ly nude thai Xay dung cong
15 nghiep Viet My Ha Tinh tinh Ha Tinh 36,00% 36,00% trinh ky thuat dan dung
Khu pho 3, thi trln Dau Tieng, huyen Trdng, ch&m sdc, khai Me, che bien cao su tai
Cdng ty Co phan Cao su Dlu Tilng 49,00% 49,00%
Dau Tieng, tinh Binh Duong Lao
16 Viet Lao

23

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TAP DOAN CONG NGHIfiP CAO SU VI^T NAM - CONG TV C6 PHAN
S6 236 Nam Kj' Khai NghTa, Phir6mg V5 Thi Sdu, Quan 3 Bao cao tai chi'nh hp'p nhat giira nien
TP. H6 Ch( Minh, CHXHCN Viet Nam' QuV01nam2022

II. NAM TAI CHINH, DON VI TIEN T$ SU" DVNG TRONG NAM TAI CHINH

1. Ky ke toin n3m

Ky ke todn nam cua Tap doan bat diu tir ng^y 01/01 va k4t thuc vao ngay 31/12 hang nam ducmg Hch.

2. Dorn vi tien sir dung trong kl loan

Don vi tien t? sir dung trong k4 toan la DdngViet Nam (ky hieu qu6c gia la “d”; ky hieu qufic t6 la “VND”)-

III. CHUAN M\fC VA CHE DQ KE TOAN AP DVNG

1. Che d§ k§ to^n dp dung

Tap doan ap dung Ch6 do K4 toan doanh nghi§p ban hanh theo Th6ng tir sd 200/2014/TT-BTC ngay 22/12/2014 ciia Bp
Tai chinh Hudng din Ch6 dp kl toan Doanh nghipp, thong tu s6 53/2016/TT-BTC ngay 21/03/2016 cua Bp Tai chinh
ve vipc sCra doi, bo sung mot so diSu cua Thfing tir so 200/2014/TT-BTC.

2. TuySn b6 ve vifc tuan thu Chuin mire va Che dp kl toan

I
Tap doan da ap dung cac Chuln muc k6 todn Viet Nam va cdc v3n ban hirdng din Chuln muc do Nha nude da ban
hanh. Cac bao.cao tai chinh dupe lap va trinh bay theo dung mpi quy djnh cua tirng chuln muc, thong tu hudng dan
thpc hien chuan mye va Che dp ke toan hien hanh dang ap dung.

Cho muc dich lap va trinh bay Bdo cao tai chinh hpp nhlt nay, Tap doan da ap dung Chuan muc K4 todn Vi?t Nam so
25 - Bao cao tai chinh hop nhlt va k4 toan khoan dlu tu vao Cong ty con, C6ng ty lien kit. Bao cao tai chinh hpp nhat
cua TSp doan dupe lap va trinh bay theo hudng dan tai Thong tu s6 202/2014/TT-BTC ngay 22/12/2014 cua Bp Tai
chinh ve viec Hudng dan phuong phap Ipp va trinh bay Bao cao tai chinh hpp nhat.

IV. CAC CHINH SACK KE TOAN AP DVNG

01. iTdc tinh ke toan

Viec lap bio cao tai chinh hop nhlt tuan thu theo chuln muc kl toan, chi dp kl toan doanh nghiep Viet Nam ya cac quy
djnh phap ly cd lien quan din vile iap va trinh bay Bdo cdo tai chinh hpp nhlt ySu cau Ban Tong Gidm doc phai cd
nhthig ude tinh vd gia djnh dnh hudng din sd li§u bao cdo vi edng np, tdi san vd viec trinh bdy ede khoan cong no va tdi
sdn tilm tdng tai ngdy lap Bdo cdo tdi chinh hpp nhlt cung nhu ede sd Ueu bdo cdo vi doanh thu va chi phi trong suot
n3m tai chinh. Mdc dii ede ude tinh kl todn dupe lap bang tit ca su hilu bill cua Ban Tong Gidm doc, so thuc te phdt
sinh cd thi khde vdi ude tinh, gia dinh dat ra.

02. Cp sd lip Bdo cao tdi chinh hpp nhlt giG-a nien d§

Bdo cdo tdi chinh hpp nhlt giQa nien dO cua Tap dodn dupe lap trSn ca sd hpp nhat Bdo cao tdi chinh rieng cua Cong ty
m? - Tap dodn vd Bao cdo tdi chinh cua C6ng ty con do C6ng ty me Tap dodn kilm soat (cac edng ty con) dupe lap cho
din ngdy 31 thang 12 hdng ndm. Viec kilm sodt nay dat dupe khi Tdp dodn cd khd nang kilm sodt ede chinh sdeh tai
chinh va boat dong cua ede Cong ty nhan dlu tu nhlm thu dupe Ipi ich tir ede boat ddng cua cac Cong ty ndy.

Bdo cao tdi chinh cua ede Cong ty con dupe lap cho cung ndm tdi chinh vdi Bdo cdo tdi chinh rieng ciia Tap dodn, dp
dung ede chinh sdeh ke todn nhat qudn vdi chinh sdeh ke todn ciia Tdp dodn. Trong trudng hpp can thiet, Bdo cao tai
chinh cua Cong ty con dupe dieu chinh dl dam bdo tinh nhat qudn trong ede chinh sdeh ke todn dupe dp dung tai Tap
dodn vd ede Cong ty con.

• 24
 TAP DOAN CONG NGHI$P CAO SU VI$T NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khdi NghTa, Phuimg VS Thj Sdu, Quan 3 Bao c^o t^i chlnh hgp nhlt giira nien dp
. TP. H6 Chf Minh, CHXHCN Vigt Nam__________________________ Quy01nam2022

Ket qua boat d6ng kinh doanh cua c^c Cong ty con dirac mua hoic b^n di trong n&m dirge trlnh b^y trong B6o cio
chlnh hap nhlt tu ngay mua lai ho3c cho din ng4y bin di khoan dau tir a Cong ty d6.

Cdc s6 du, thu nhSp chi phi chu ylu, kl ck eke khoan lai hay 16 chua thgc hi?n phdt sinh tir c&c giao dich npi bo dugc
loai trir khi hgp nhlt B&o cko t&i chlnh.

Lai Ich cua c6 d6ng thieu so th£ hipn phln Igi nhuSn ho3c 16 ede tiii san thuln khong nim gift bai co dong cua Tap
doiin va dirge trlnh bay a muc rieng tren Bang can doi ke toan hgp nhlt vii Bdo eko ket qua boat dgng kinh doanh hgp
nhat.

Bdo c^o t^i chlnh hgp nhlt Quy 01 nSm 2022 cua ede dan vj tham gia hop nhlt bao g6m:

Stt Ten cong ty Bdo c^o t^i chlnh tham gia hgp nhat

1 Cong ty m? - Tap do&n C6ng nghiep Cao su Viet Nam B&o cao t&i chlnh

2 Cong ty TNHH MTV T6ng Cong ty Cao su D6ng Nai B£o c^o t^i chlnh 3

3 C6ng ty TNHH MTV Cao su Dlu Tilng Bdo cdo t^i chlnh

4 Cong ty TNHH MTV Cao su Blnh Long Bdo eko tiii chlnh 3

5 C6ng ty TNHH MTV Cao su Lgc Ninh Bao c&o t^i chlnh

6 C6ng ty TNHH MTV Cao su Phu Rilng Bao cdo t^i chlnh
3
7 Cong ty TNHH MTV Cao su Nam Giang - Quang Nam B&o cdo t&i chlnh

8 C6ng ty TNHH MTV Cao su Krong Buk Bdo cdo tdi chlnh

9 Cong ty TNHH MTV Cao su Eah Leo Bdo cdo tdi chlnh

10 C6ng ty TNHH MTV Cao su Chu Pfth Bao cdo tai chlnh

11 C6ng ty TNHH MTV Cao su Chu Prong Bao cdo tdi chlnh

12 Cong ty TNHH MTV Cao su Mang Yang Bao cdo tdi chlnh
i

13 C6ng ty TNHH MTV Cao su Chu SS Bdo cao tdi chlnh

14 Cong ty TNHH MTV Cao su Kon Turn Bao cdo tdi chlnh

15 C6ng ty TNHH MTV Cao su Binh Thuan Bao cao tdi chlnh

16 C6ng ty TNHH MTV Cao su Qu£ng Tri Bdo cdo tdi chlnh

17 Cong ty TNHH MTV Cao su Quang Nam Bdo cdo tdi chlnh

18 C6ng ty TNHH MTV Cao su Quang Ng3i Bdo cdo tdi chlnh

19 Cong ty TNHH MTV Cao su.Hfc Tinh Bdo cdo tdi chlnh

20 C6ng ty TNHH MTV Cao su Huang Khe - Ha TTnh Bdo cdo tdi chlnh

21 C6ng ty TNHH MTV Cao su Thanh Hoa Bdo cao tdi chlnh

22 Vi€n Nghien cuu Cao su Bdo cdo tdi chlnh

23 Trung Tam Y te Bdo cdo tdi chlnh

24 Tap chi Cao su Bdo cdo tdi chlnh

25 Trubng Cao ding CN Cao su Bao cdo tdi chlnh

26 Cong ty CP Thuy di6n Geruco Song Con Bdo cdo tdi chlnh

27 Cong ty CP VRG - BSo Lgc Bdo cdo tdi chlnh

25
TAP DOAN CONG NGHIfcP CAO SU VI$T NAM - CONG TY C6 PHAN
S6 236 Nam Khoi Nghta, Phiremg VO Thi Sdu, Quan 3 Bao c&o tai chi'nh h^p nhSt giira nien d$
TP. Hd Chi Minh, CHXHCN Viet Nam Quy 01 n5m 2022

Stt Ten cong ty B^o c^o tai chi'nh tham gia hyp nhat

28 Cong ty CP VRG - D5k N6ng Bio cio tii chinh

29 C6ng ty CP Cong nghiep XNK Cao su Bio cio tii chinh hop nhit

30 Cong ty C6 phSn The thao Ngoi Sao Gem Bio cao tii chinh

31 Cong ty CP Go MDF Quang Tri Bio cao tii chinh

32 Cong ty CP Cao su Phirdc H6a Bio cio tii chinh

33 Cong ty CP Cao su Viet L&o Bio cio tai chinh hop nhdt

34 Cong ty CP Cao su H6a Binh Bio cio tii chinh

35 C6ng ty CP Cao su H^ng G6n Bio cio tii chinh

36 Cong ty CP Cao su Quasa Geruco Bio cio tii chinh hop nhit
•5
37 C6ng ty CP TMDV Du Ijch Cao su Bio cio tii chinh tfing hgp
/
38 Cong ty CP KCN Nam Tan Uyen Bio cio tii chinh
Bio cio tii chinh h
39 Cong ty CP Che bien g6 Thuan An l
40 Cong ty CP GS Dlu Ti^ng Bio cio tii chinh

41 Cong ty CP DLTM & KS Hung Ygn Bio cio tii chinh

C
s
42 Cong ty CP Co khi Cao su Bio cio tii chinh

43 Cong ty CP Cao su D6ng Phu Bio cao tii chinh tong hop

44 Cong ty CP Cao su Tay Ninh Bio cao tii chinh

45 Cong ty CP Cao su Son La Bio cao tii chinh

46 Cong ty CP Cao su Bien Bien Bio cio tii chinh

47 Cong ty CP Cao su Lai Chau Bio cao tii chinh

48 Cong ty CP Cao su Sa Thay Bio cio tii chinh

49 C6ng ty CP BTPT Cao su Nghe An Bio cio tii chinh

50 Cong ty CP Cao su Tan BiSn Kampongthom Bio cao tii chinh h<?p nhat

51 C6ng ty CP Cao su B& Ria Bio cio tii chinh

52 Cong ty CP Cao su Phu Ri6ng Kratie Bio cio tii chinh

53 Cdng ty CP VRG - Phu Yen Bio cao tii chinh

54 Cong ty CP Cao su T&n Bien Bio cio tii chinh

55 Cong ty CP KCN D&u Giay Bio cio tii chinh

56 Cong ty CP KCN Long Khanh Bio cio tii chinh

57 . Cong ty CP Cao su Hi Giang Bao cao tii chinh

58 Cong ty CP Cao su Tnrdng Phat Bio cio tii chinh

59 C6ng ty CP Cao su Dong Phu Kratie Bao cio tii chinh hop nhat

60 Cong ty CP Cao su B6ng Nai Kratie Bio cio tii chinh hop nhit
Bio cio tii chinh
61 Cong ty CP Thuy Bifn VRG Ngoc Linh

26
TAP DOAN CONG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khai Nghia, Phirimg V5 Thj Sdu, Quan 3 Bao cao t^i chinh hgp nhat giira nien d$
TP. Ho Chi Minh, CHXHCN Vigt Nam Qu^01nam2022

STT Ten cong ty Bao c£o t^i chinh tham gia hpp nhat

62 Cong ty CP Cao su Ky Thuat Dong Phu B£o c£o t&i chinh

63 Cong ty CP Cao su Bao Lam B£o c£o t&i chinh

64 Cong ty CP KCN An Dien Bdo c^o tii chinh

65 Cong ty CP Go MDF VRG Ki£n Giang B£o cdo tdi chinh

66 Cong ty CP DTXD Cao su Phu Thinh B6o Ccio t^ii chinh

67 Cong ty CP Cao su B6ng Phu Dak N6ng Bdo cao t£i chinh

68 Cong ty CP CB XNK G6 Tay Ninh Bao cao tdi chinh

69 Cong ty CP Co khf Van tai CS D&u TiSng Bdo cdo tdi chinh

70 Cong ty CP PhSn b6n TM Phu Thinh Bdo cdo tdi chinh

71 Cong ty CP Cao su Lai Ch£u II Bdo cdo tdi chinh 5

c
72 C6ng ty Cp Cao su Ba Rja Kampongthom Bdo cdo tai chinh hop nhat f
73 C6ng ty CP CS Chir se Kampongthom Bdo cdo tdi chinh hop nhlt

74 C6ng ty CP CS Mang Yang Ratanakiri Bdo cdo tai chinh hpp nhdt
k
75 Cdng ty CP Phan vi sinh Quang Tri Bdo cdo tdi chinh

76 Cdng ty TNHH PT Cao su Phucrc H6a Kampongthom Bdo cdo tdi chinh chuyen <3oi

77 Cdng ty CP KCN BSc D6ng Phu Bao cdo tdi chinh

78 Cdng ty CP KCN Cao su Binh Long Bdo cdo tdi chinh

79 Cdng ty CP Cao su Yen Bai Bdo cao tdi chinh

80 Cdng ty CP Cao su Diu Tidng Lio Cai Bdo cdo tdi chinh

81 Cdng ty CP Cao su KrdngBuk Ratanakiri Bdo cdo tdi chinh hop nhdt

82 Cdng ty CP CS Chu Prdng Strung Cheng Bao cdo tdi chinh hgp nhat

83 Cdng ty CP CS Ddu Tidng Kratie Bdo cdo tdi chinh hgp nhat

84 Cdng ty CP Cao su Deiu Tidng Campuchia Bdo cdo tdi chinh hgp nhat

85 Cdng ty CP Chd bien Go Cao su Ddng Nai Bdo cdo tdi chinh

86 Cdng ty TNHH Ph£t Tridn Cao Su CRCK - Chu Pah Bdo cdo tdi chinh chuyen d6i

87 Cdng ty CP KCN Tan Binh Bdo cdo tdi chinh

88 Cdng ty CP VRG - Khdi Ho&n Bdo cdo tdi chinh

89 Cdng ty TNHH Cao su H& Tmh - Bolikhamxai Bao cdo tai chinh chuyen doi

90 Cdng ty TNHH PTCS Tay Ninh - Siem Riep Bdo cdo tdi chinh chuyen d6i

91 Cdng ty TNHH MTV VRG Oudomxay Bdo cdo tdi chinh chuyen ddi

92 Cdng ty TNHH Vketi Bdo cdo tdi chinh chuyen doi

93 Cdng ty CP Cao su Dau Tieng Lai Chdu Bdo cdo tdi chinh

94 Cdng ty TNHH Eahleo - BM Bdo cdo tdi chinh chuyen doi

27
 T£P DOAN CdNG NGHIEP CAO SU VI$T NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khoi NghTa, Phubng Vo Thi Sdu, Quan 3 Bao c^o t&i chfnh hQ’p nhat gii^a nien d?
TP. H6 Chf Minh, CHXHCN Vi?t Nam Quy01nam2022

STT Ten cong ty BSo c£o chfnh tham gia hop nhat

Cong ty TNHH Phudc H6a - Dak lik Bao c£o tai chfnh
95
96 C6ng ty CP Cao su Dien Bien - Mirtmg Nh6 Bdo cao tai chfnh

97 C6ng ty TNHH MTV Cao su Qua Van - Quang Trj Bao cao tai chfnh chuySn doi

98 C6ng ty CP xuit khdu cao su VRG Nhat Ban Bao cao tai chfnh

99 Cong ty Co phan Go Lpc Ninh Bao cao tai chfnh

100 Cong ty TNHH Cao su va Lam nghiep Phuac H6a Dak Lak Bao cao tai chfnh

101 C6ng ty TNHH San xuit G6 Cao su Kon Turn Bao cdo tai chfnh
102 C6ng ty C6 phln Thanh ph6 Npi that Viet Nam Bao cdo tai chfnh

103 C6ng ty CP Th6ng Nhat Bao cao tai chfnh

5
104 Cong ty CP Phat triln D6 thj va KCN Cao su Vipt Nam Bao cao tai chfnh C
s
C6ng ty TNHH Nghien cuu Khoa hoc va SXTN Cao su
105 Bao cao tai chfnh
Visorutex
106 Cong ty CP DTXD CSHT Binh Phudc Bao cdo tai chfnh
\
Bdo cdo tai chfnh 'N
107 Cong ty CP KD BOT Dirdng DT.741 y

❖
108 Cong ty CP G6 MDF VRG DONG WHA Bao cdo tdi chfnh

109 Cong ty CP DTPT VRG Long Thanh Bdo cdo tdi chfnh

110 C6ng ty CP Cao su TP. H6 Chf Minh Bdo cdo tdi chfnh

111 Cong ty CP Cao su Ben Thanh Bdo cdo tdi chfnh

112 C6ng ty CP Xay dung Cao su Dong Nai Bdo cdo tai chfnh hop nhat

113 Cong ty CP L6c Thjnh Bdo cdo tai chfnh

114 Cong ty CP Chi spi Cao su VRG Sa do Bdo cdo tai chfnh

115 Cong ty CP Ch4 bi6n G6 Cao su Chu Pah Bdo cdo tdi chfnh

116 C6ng ty CP Phat triln Nong nghiep Viet My Ha Tinh Bdo cdo tdi chfnh

117 Cong ty TNHH Cong nghiep va Bau tu Nam Tan Uyen Bdo cdo tai chfnh

118 Cong ty C6 phln Cao su Diu Ti6ng Viet Lao Bdo cao tdi chfnh

03. Cac nghiep vu bdng ngoai t|

a) Ty gia giao dich thuc t§ doi vbi cdc giao dich bang ngoai te phdt sinh trong nam :

• Ty gid giao djch thpc t4 khi mua ban ngoai te la ty gid dupe quy djnh trong hop dong mua, ban ngoai te giua
Cong ty vd ngdn hdng thuong mai;
• Ty gid khi g6p von hoac nhan g6p von Id ty gid mua ngoai te cua ngan hang noi Cong ty mo tai khoan dl nhan
r « /
v6n cua nhd dau tu tai ngay g6p von;
• Ty gid khi ghi nhan np phai thu Id ty gid mua cua ngan hdng thuong mai noi Cong ty chi djnh khdeh hang
thanh todn tai thfri diem giao djch phdt sinh;
• Ty gid khi ghi nhdn np phai trd Id ty gid bdn cua ngan hang thuong mai noi Cong ty du kien giao djch tai thdi
di&n giao dich phdt sinh;
• Ty gid khi mua sdm tai san hodc thanh todn ngay bang ngoai te la ty gid mua cua ngan hdng thuong mai noi
Cong ty thpc hien thanh todn.

28

i
TAP DOAN CONG NGHIfP CAO SU VI$T NAM - CONG TV C6 PHAN
236 Nam Ky Khdri NghTa, Phirfcmg V5 Thi Sdu, Quan 3 Bao cao tai chfnh hiyp nh^t giira nien d$
TP. H6 Chi Minh, CHXHCN Vi?t Nam Quy 01 nSm 2022

b) Ty gid giao djch th^rc khi ddnh gia lai cdc khoan muc tien t? c6 g6c ngoai tgi thbi diem Idp Bdo cdo tdi chinh hgp
nhat:
• D6i v6i khoan muc phan lo^i Id tdi san dp dyng ty gid mua ngo^i te;
• Ddi v6i tien gui ngo^ii tf dp dung ty gid mua cua chinh ngan hdng noi Cong ty md tdi khoan ngoai te;
• D6i voi khoan muc phdn loai la np phai tra dp dyng ty gid bdn ngoai cua ngdn hdng thucmg mai noi Cong ty
thirimg xuyen cd giao dich.
• Tat ca cdc khoan chenh l?ch ty gid thuc t4 phdt sinh trong ky vd ch6nh l?ch do danh gid lai s6 du cac khoan
myc ti£n t? c6 goc ngoai te cu6i ky dupe hach todn vdo ket qud boat dpng kinh doanh cua ky ke todn.

04. Nguyen tdc xdc djnh lai suat thuc te (lai su^t hieu lye) dung de chiet khau ddng tien.

Ldi suit thyc tl (lai suat hi?u lyc) dupe xdc djnh nhu sau:
• Ld lai suat ngdn hdng thuong mai cho vay dang dp dyng pho bien tren thi trufmg tai thdi diem giao djch;
• Trufrng hpp khong xdc djnh dupe lai suat ngdn hang thucmg mai cho vay neu tren thi ldi suat thuc te la lai suat
Tdp dodn c6 thi di vay dudi hinh thuc phdt hdnh c6ng cu np khdng c6 quyen chuyln doi thdnh c6 philu (nhu
^5
phdt hdnh trai phieu thubng khong c6 quyen chuyen doi hodc vay bdng khe ude thong thudng) trong dieu kien
t
san xudt, kinh doanh dang diin ra blnh thudng.
P
05. Nguyen tdc ghi nhan tien vd cdc khoan tuung duomg tien
t
Tien va cdc khoan tuomg duomg tidn bao gom tien mat tai quy, tien gui ngan hdng, cdc khoan dau tu ngdn han c6 thfri y
gian ddo han khong qud 03 thdng, co tinh thanh khodn cao, c6 khd ndng chuyln doi d! dang thdnh cac lupng tien xdc 4
dinh vd khong c6 nhieu rui ro trong chuyln dli thdnh tiln.

Cdc khoan tiln do doanh nghiep khac vd cd nhan ky cupc, ky quy tai Tap dodn dupe quan ly vd hach todn nhu tien cua
Typ dodn.

Khi phdt sinh cdc giao dich bang ngoai tf, ngoai te dupe quy doi ra Dong Vi?t Nam theo nguyen tdc: Ben No cdc tdi
khoan tiln dp dung ty gid giao dich thuc tl; Ben C6 cdc tai khoan tien dp dung ty gid ghi so binh quan gia quyen.

T?i th£ri dilm lyp Bdo cdo tdi chinh hpp nhit theo quy djnh cua phdp ludt, s6 du ngoai td dupe ddnh gid l?i theo ty gia
giao djch thuc tl, Id ty gid mua ngoai t? cua ngan hdng thuong mai noi Tap dodn thuong xuyen co giao dich tai then
dilm lap Bdo cdo tdi chinh hpp nhdt.

06. Nguyln tdc ke todn cac khoan dliu tu tdi chinh

a. Chung khodn kinh doanh

Chiing khodn kinh doanh dupe ghi so k§ todn theo gid goc, bao gom: Gid mua cong cdc chi phi mua (neu co) nhu chi
phi m6i gidi, giao djch, cung cap thong tin, thue, IS phi vd phi ngan hdng. Gia goc cua chimg khodn kinh doanh dupe
xdc djnh theo gid tri hpp ly cua cdc khoan thanh todn tai thbi diem giao djch phdt sinh.
Du phbng giam gid chung khodn kinh doanh dupe lap vdo thbi diem cuoi ky ke todn Id s6 chenh lech giua gia goc dupe
hach todn tren s6 ke todn 16n hon gia tri thi trubng cua chiing tai thbi diem lap du phbng.

b. Cdc khoan dau tu ndm gifr den ngdy ddo han

G6m cdc khoan tiln gui ngan hdng co ky han va cdc khoan cho vay ndm giu den ngdy ddo han vbi muc dich thu ldi
hdng ky.
D6i vbi cdc khoan ddu tu ndm giu din ngdy ddo h^n, nlu chua dupe lap du phbng phai thu khb dbi theo quy djnh cua
phdp ludt, kl todn tiln hdnh ddnh gid khd ndng thu hbi. Trubng hpp cb bdng chiing chdc chdn cho thay mOt phan hodc
todn bo khoan ddu tu cb the khong thu hbi dupe, k! todn tiln hdnh ghi nhdn s6 t6n thdt vdo chi phi tdi chinh Pong ndm.
Trubng hpp s6 tbn thdt khong thi xdc djnh dupe mpt edeh ddng tin cay, ke todn tiln hdnh thuyet minh Pen Bao cdo tdi
chinh ve khd ndng thu hoi cua khoan dau tu. '

29
TAP DOAN CONG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khdi NghTa, Phu6ng V5 Thi Sdu, Quan 3 B&o cao tai chinh hp’p nhat gifra nien dp
TP. H6 Chi Minh, CHXHCN Viet Nam Quy01nam2022

c. Cac kho&n cho vay

Cdc khoan cho vay theo khe ir6c giQa c^c ben nhung khong diroc giao djch mua, ban tren thi tnrfrng nhu chung khoan.
Tuy theo tirng hop d6ng, cdc khoan cho vay theo khe udc co the dirge thu hoi mot lan tai thai diem ddo ban ho3c thu
hoi dan tirng ky.
D6i vdi ede khoan cho vay, nlu chua dupe lap du phdng phai thu khd d6i theo quy djnh ciia phdp luat, ke toan tien h&nh
ddnh gia kha nSng thu hoi. Tnrdng hgp c6 b5ng chirng chic chin cho thay mpt phan hoSc toan bp khoan cho vay co the
khong thu h6i dupe, ke to^n tiln hitnh ghi nhan s6 t6n thit v^o chi phi t^i chinh trong n5m. Truimg hpp so ton that
khong th^ xdc dinh dupe m6t edeh ddng tin cay, ke to^n tien hanh thuyet minh tren B&o cao tai chinh ve kha n5ng thu
h6i ciia khoan cho vay.

d. Diu tir vlio Cong ty con, C6ng ty lien doanh, lien ket
Cdc khoan dau tu v&o ede cong ty con mil trong d6 Tap doiin nam quyen kiem sodt dupe trinh bay theo phuong ph^p
hpp nhit. C^c khoan phan ph6i Ipi nhuan mil c6ng ty me nhan dupe tir s6 Ipi nhuan Ifly kl cua c^c cong ty con sau ngay
cong ty me nim quyen kiem so^t dupe ghi viio ket qua boat dpng kinh doanh trong n3m ciia cong ty me. C^c khoan
phan phoi kh^c dupe xem nhu phin thu hoi cua c^c khoan dau tu vil dupe trir v^o gid tri dau tu.

Cdc khoan dau tu vdo cac cong ty lien ket md trong d6 Tap dodn c6 anh hudng ddng ke dupe trinh bdy theo phuong N
phdp von chu sd huu. Cac khoan phan phoi Ipi nhuan tir so Ipi nhuan thuan luy ke cua cac c6ng ty lien ket sau ngdy dau
tu dupe phdn bo vdo ket qua boat dpng kinh doanh trong ky ciia Tap dodn. Cac khoan phan phoi khde dupe xem nhu )
<
phan thu hdi ede khoan dau tir vd dupe trir vdo gid tri dau tu.

Khoan diu tu vdo c6ng ty HSn doanh dupe ka todn theo phuong phdp vdn chu sd hffu. Khoan vdn gop lien doanh khong
diha chinh theo thay ddi cua phiin sd h&u cua cong ty trong tdi san thudn cua cong ty Hen doanh. Bao cao KSt qua boat
dpng kinh doanh cua Tap dodn phan anh khoan thu nhap dupe chia tir Ipi nhuan thudn luy kd cua Tdp dodn lien doanh
phat sinh sau khi gdp von lien doanh.

e. Dau tu vdo edng cu vdn cua don vj khde

Cdc khoan dau tu vdo cong cy von ciia don vj khde dupe trinh bdy theo phuong phdp gid gdc.
Du phdng giam gid ddu tu dupe Idp vdo thdi didm cudi ndm Id sd chenh Ideh giua gid gdc dupe hach todn tren so ke
todn Ion hon gid trj thi truimg cua chiing tai thdi didm lap du phdng. Hodc mire trich lap du phdng dupe xac dinh dua
vdo bdo cdo tdi chinh tai thin diem trich lap du phdng ciia td chirc kinh th khi khong xdc dinh dupe gid tri thi trudng.

07. Nguyen tdc ki toan phai thu

Vipc phan loai cac khoan phai thu la phdi thu khdeh hang, phai thu khde dupe thuc hien theo nguyen tdc:

a. Phai thu ciia khdeh hdng gdm cdc khoan phai thu mang tinh chat thuong mai phdt sinh tu giao dich cd tinh chat mua,
bdn, nhu: Phdi thu ve ban hdng, cung cdp djch vu, thanh ly, nhupng ban tdi san (TSCD, BDSDT, cdc khoan dau tu tai
chinh) giCta Tap dodn vd ngudu mua (Id don vi dpc Idp vdi ngudi bdn, g6m ca cac khoan phai thu giua cong ty me vd
c6ng ty con, lien doanh, lien k6t). Khoan phai thu nay g6m cd cac khoan phai thu v6 tign ban hdng xuat khau cua ben
giao liy thde thong qua ben nhdn liy thde;
b. Phai thu khde gdm cdc khoan phai thu khong c6 tinh thuong mai, khong lien quan din giao dich mua, bdn, nhu:

• Cdc khoan phai thu tyo ra doanh thu hoat dOng tdi chinh, nhu: khoan phai thu vd Idi cho vay, tien gui, co tuc vd Ipi
nhuan dupe chia;
• Cac khoan chi ho b§n thu ba dupe quydn nhan lai; Cdc khoan ben nhan uy thde xudt khau phai thu hp cho ben giao
uy thde;
• Cdc khoan phai thu khfing mang tinh thuong mai nhu cho muon tdi san, phai thu vg tien phat, boi thubng, tai san
thieu chd xu ly...

30
TAP DOAN C6NG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khai NghTa, Phudng V5 Thj Sdu, Quan 3 Bao cdo t&i chmh hp’p nhat giira nien
TP. H6 Chi Minh, CHXHCN Viet Nam Qu^ 01 nSm 2022

Khi lap Bdo c£o t«ii chfnh hop nhlt, ke todn c&n cilr ky han con lai ciia c^c khoan phai thu de phan loai la dii han hoSc
ngin han. Cdc chi tieu phai thu cua Bang can d6i ke toan cd th6 bao gom ca c&c khoan dupe phan 6nh a ede tai khoan
kh^c ngo^i cac tiU khoan phai thu, nhu: Khoan cho vay duoc phan 6nh cr TK 1283; Khoan ky quy, ky cuac phan anh a
TK 244, khoan tarn ung 6TK 141...

Cac khoan phai thu c6 g6c ngoai te duqc ddnh gia lai cuoi ky ke toan khi lip Bio c&o tii chinh hop nhat. Ty gia giao
dich thuc tS khi danh gii lai ede khodn phai thu c6 gpc ngoai tS tai thdi diem lip Bao cdo tdi chinh la ty gid cong bo cua
ngan hdng thuong mai nai Tap dodn thudng xuyen c6 giao dich (do Tdp dodn tu lua chpn khi giao dich vdi doi tuong
phai thu).

Vi|c xdc djnh cac khoan edn lap dg phdng phai thu kh6 d6i dupe edn cur vao cac khoan muc dupe phan loai Id phai thu
ngdn han, ddi han cua Bang edn doi ke todn. D\r phdng no phai thu kho ddi duoc trich lap cho timg khoan phai thu kh6
ddi edn cu vdo tu6i no qud han ciia ede khodn np ho^c du kien muc ton thdt c6 the xay ra.

Rieng ede khodn phdi thu ve cho vay khdeh hdng duoc sap nhdp tir Cong ty Tdi chinh TNHH MTV Cao su Vift Nam:
• Cdc khodn cho vay khdeh hdng duoc trinh bdy tren Bang can d6i ke todn theo s6 du no goc tai ngdy bao cao. Khoan
cho vay ndy duoc theo d6i nhu ede khodn du no vay tin dyng vd thuc hi?n trich lap dy phdng theo du phdng rui ro *
tin dung. 3
> Dy phdng rui ro tin dyng: dupe lap. theo quy vd dupe ghi nhyn vdo Bao cao tdi chinh trong quy ti6p
theo. Rieng du phdng cua quy 4 duoc lap vd ghi nhan trong thdng 12 tren ca so ede khodn cho vay tai
ngdy 30 thdng 11 hdng ndm; £
> Dy phdng cu thd dupe tinh dya tren ty I? dy phdng vd s6 du ede khoan cho vay sau khi trir di gia trj cua
tdi san dam bao da dupe chidt khdu theo ty le quy dinh cho timg loai tdi san dam bao. Ty le dy phdng
cy thi dp dung cho timg nhdm np nhu sau:

Ty le trich lap
Nhdm np Tinh trang qud han
du phdng rui ro
1 Np du tieu chuan Khoan vay trong han hodc qud han dudi 10 ngdy 0%
- Qud han tir 10 ngdy den 90 ngdy; hodc
- Dupe co cau lai thdi han tra np lan thu nhat (neu khdeh hdng
2 Np edn chu y dupe ddnh gid la du kha ndng hoan tra ca goc lan Idi theo thdi han
dd dupe co clu lai Idn thu nhat dp dyng doi vdi khdeh hdng la
doanh nghifp vd t6 chuc). - _________ 5%
- Qud hyn tir 91 ngdy den 180 ngdy; hodc
- Dupe co cdu lai thdi han tra np lan thu nhat ngo^i trir ede khoan
cho vay c6 thdi han tra np dupe co cau lai da dupe phan loai vdo
3 Np dudi tieu chuan
Nhdm 2 d tren; hodc
- Cdc khoan cho vay dupe mien, giam tien lai do khdeh hdng
khdng cd khd ndng thanh todn tien lai theo hpp dong. 20%
- Qud h^n tir 181 ngdy den 360 ngdy; hodc
- Dupe ca cdu l?i thdi han trd np lan thu nhdt vdo qud han dudi 90
4 Np nghi ngd
ngdy tinh theo thdi han tra np dupe co cdu lai Idn thu nhdt; hodc
- Dupe co c4u lai thdi han tra np lan thu 2. 50%
- Qud hyn trdn 360 ngdy; hodc
- Dupe ca cdu lai thdi han tra np lan thu nhdt vao qua han tir 90
ngdy trd Idn tinh theo thdi hyn tra np dupe da ca cdu lai lan thu
Np cd kha ndng mat nhdt; hodc
5
von - Dupe ca cdu lai thdi han tra np lan thu 2 vd da bj qud han tinh
theo thdi han tra np da dupe ca cdu lai lan thu 2; hodc
- Dupe ca cdu l?i thdi han tra np Idn thu 3; hodc
- Cdc khoan np khoanh, np chd xir ly. 100%

31
TAP DOAN CONG NGHIfcP CAO SU Vl£T NAM - C6NG TY C6 PHAN
S6 236 Nam Ky Khdi NghTa, Phu^ng V6 Thj Sin, Quan 3 Bdo cao tai chtnh hijp nhit giira nien 3$
TP. H6 Chi Minh, CHXHCN Vi6t Nam Quy 01 n5m 2022

> Du ph6ng chung: dugfc trich lap bang 0,75% tong gii trj so du ng cho vay dirge phan loai tir Nh6m 1 den
Nh6m 4 tai ng&y 30 thing 11 hing nSm

• Tap doin phan loai ng vi trich lap dir ph6ng nii ro tin dung theo Quyet djnh so 22A^BHN-NHNN ngay 04 thdng 06
nSm 2014 cua Th6ng d6c Ngan hdng Nha nude Viet Nam ban h&nh quy djnh ve phan loai ng, trich lap v& su dung
du phdng di xir ly nii ro tin dyng trong hoat dong ngan hang cua t6 chiic tin dung.
• Ngoai ra, theo Cong v5n s6 1687/NHNN-TCKT ng^y 20/03/2015 cua Ngan hang Nha nude Viet Nam, cic khoan
cho vay khdeh hang cung dugc phan loai thanh: Ng trong han va Ng qua han dua vao trang thai cua mgt khoan vay
theo hgp ddng tin dung ho5c cic phu luc gia han, di£u chinh ky han ng.
• Ho?t dgng repo c6 phieu dugc ghi nhan nhu mot khoan phai thu ve cho vay khich hang, du phdng rui ro tin dung
trong llhh vuc repo dugc Tap doan xac djnh can cu vao gia trj thuan cua co phidu repo tai ngay ket thuc ky ke loan
n^m.

08. Nguyen tac ghi nhan hang ton kho

Hang ton kho cua Cong ty la nh&ng tai san dugc mua vao de sdn xuat ho&c de ban trong ky san xuat, kinh doanh binh
thudng. A
Hang tdn kho dugc ti'nh theo gia goc. Trudng hgp gia trj thuan cd the thyc hi?n dugc thdp hon gia goc thl hang t6n kljq
dugc tfnh theo gia trj thuan cd the thuc hi?n dugc. Gia goc hang ton kho bao gom chi phi mua, chi phi che bien va cao
chi phi lidn quan trge tiep khac phat sinh de cd dugc hang ton kho d dja diem va trang thai hifn tai. /

Gia trj hang ton kho dugc xac djnh theo phuemg phap binh quan gia quydn.
Hang ton kho dugc hach todn theo phuemg phap ke khai thudng xuyen.

09. NguySn tic ghi nh§n va khau hao tai san co djnh, bat dgng san dau tu

Tai san co djnh ★

Tai san c6 djnh hdu hlnh, tai san c6 djnh vo hinh dugc ghi nhan theo gia gdc. Trong qua trinh su dung, tai san co djnh
hihi hinh, tai san cd djnh vo hinh dugc ghi nhan theo nguyen gia, hao mdn luy ke va gia trj edn lai.

Khau hao dugc trich theo phuomg phap dudng thing, theo hudng din tai Thong tu so 45/2013/TT-BTC ngay 25/4/2013
va thong tu sS 147/2016/TT-BTC ngay 13/10/2016 cua Bo Tai chinh vk “sua ddi, bd sung mgt s6 didu cua thdng tu s6
45/2013/TT-BTC ngdy 25/4/2013 cua Bo tai chinh hudng din chd do quan ly, su dung va trich khau hao tdi sdn c6
dinli” ciia Bp Tai chinh hudng dan che dp quan ly, su dung va trich khau hao TSCD nhu sau:

• Nha cua, vat kien true 08-25 n5m

• Mdy mdc, thi£t bj 06-10 nam
• Phuomg tien van tdi 05 -08 ndm
• ThiStbj van phong 03 - 05 ndm
• Cac tdi sdn khde 08 - 20 ndm
• Phdn mem quan ly 02 - 20 nam

Rieng khau hao tdi san c6 djnh ddi vdi vudn cdy cao su dugc thgc hien theo Cong van sd 1937/BTC-TCDN ngdy
09/02/2010 cua Cue Tdi chinh doanh nghiep, Bp Tdi chinh v/v Trich khdu hao vudn cay cao su va Quyet djnh sd
221/QD-CSVN ngdy 27/4/2010 cua Tdp dodn Cdng nghiep Cao su Vipt Nam v/v Ban hanh ty le trich khdu hao vudn
cay cao su theo chu ky khai thde 20 n5m; cy thl nhu sau:

Ndm khai thde Ty If khau hao (%) Ndm khai thac Ty le khau hao (%)
Ndm thu 1 2,50 Ndm thu 11 7,00
Ndm thu 2 2,80 Ndm thu 12 6,60
Ndm thu 3 3,50 Ndm thu 13 6,20
Ndm thu 4 4,40 Namthtr 14 5,90

32
 TAP DOAN CONG NGHIfP CAO SU Vl£T NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khai NghTa, Phirirng V6 Thi Sdu, Quan 3 B^io c^o t&i chinh hp'p nhat gifra nien (I9
TP. H6 Ch( Minh, CHXHCN Viet Nam Qu^01nam2022

N3m khai thac Ty If khlu hao (%) NSm khai thac Ty If khiu hao (%)
Nam thu 5 4,80 Nam thii 15 5,50
Nam thu 6 5,40 Nam thu 16 5,40
Nam thu 7 5,40 Namthur 17 5,00
Nam thu 8 5,10 N3m thur 18 5,50
1 ■

Nam thu 9 5,10 Namthur 19 5,20

Nam thu 10 5,00

Muc khau hao cho nam cuoi cung (nam thur 20) duoc xac dinh bang gia tri cdn lai cua vucm cay cua nam khai thac.

Bit dfng'san dau tu

Bit dfng san dau tu (BDSDT) du^c ghi nhfn la tai san phai thoa man d6ng th6i hai di6u kien sau:
• Chic chin thu duac Igi ich kinh te trong tuang lai; va
• Nguyen gia phai dupe xac dinh mpt each dang tin cay.

Bit d0ng san dau tu dupe ghi nhan theo gia goc. Trong qua trinh cho thue boat dgng, bat dong san dau tu dupe ghi nhan
theo nguyen gia, hao mdn lu? ke va gia trj cdn lai.

BDSDT cho thuS boat dong dupe trich khiu hao va ghi nhan vao chi phi kinh doanh trong ky (ke ca trong thPi gian
ngimg cho thue). Tfp doan dua vao cac bit dgng san chu sd huu su dung cung loai di ude tinh thdi gian trich khau hao
va xac djnh phuong phdp khiu hao cua BDSDT.

Khiu hao BDSDT dupe trich theo phuong phdp khiu hao duong thing trong suit thdi gian huu dung uoc tinh cua cac
bit d6ng san nhu sau:
Nhom tai san So nam khau hao
- Nha cua, vat kiin true 05-25
- Quyen sii dqng dat Theo thW han quyfn su dung ddt

BDSDT nim gift ch6 tdng gia Tap dodn kliong trich khiu hao. Trudng hop c6 bing chung chic chin cho thiy BDSDT
bj gidm gia so vdi gia trj thi truimg vd khodn gidm gia dupe xdc dinh mgt edeh ddng tin cdy thi Tap dodn danh gia giam
nguyen gia BDSDT vd ghi nMn khoan t6n thit vdo gid v6n hang bdn (tuong tu nhu vide lap dp phdng doi vdi hdng hoa
bit dong san).

10. NguySn tic ki todn chi phi tra truoc

Cdc chi phi tra trude chi lien quan din chi phi san xuit kinh doanh cua mgt n&m tdi chinh hoac mgt chu ky kinh doanh
dupe ghi nhan Id chi phi trd truoc ngin han vd dupe tinh vdo chi phi sdn xuit kinh doanh trong ndm tdi chinh. Ode chi
phi da phdt sinh trong ndm tdi chinh nhung lien quan den ket qua boat dgng sdn xuit kinh doanh cua nhieu nien dg ke
todn dupe hach todri vdo chi phi tra trude dai han de phan bo ddn vao ket qua boat dgng kinh doanh trong cdc nien dg
ke todn sau.

Viec tinh vd phan b6 chi phi tra truoc dai han vdo chi phi san xuit kinh doanh tung ky hach todn dupe cdn cu vao tinh
chit, muc dg tung loai chi phi dk chon phuong phdp vd tieu thde phan b6 hop ly. Chi phi tra trude dupe phan b6 ddn
vdo chi phi sdn xudt kinh doanh theo phuong phdp duong thang.

11. NguySn tdc ke todn np phdi trd

Vife phan lo^i cdc khoan phai trd Id phai tra ngubi ban, phai tra khde dupe thue hien theo nguyen tdc:
a. Phdi tra ngudi bdn g6m cdc khoan phdi trd mang tinh chdt thuong mai phdt sinh tu giao djeh mua hang hda, dich vu,
tdi san va ngubi ban (la don vj doc lap voi ngubi mua, g6m ca cdc khoan phai tra gitfa cong ty me va cong ty con, cong

33
TAP DOAN CONG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN
So 236 Nam Ky Khoi NghTa, Phu6ng V5 Th} Sau, Quan 3 Bao cao tai chinh hap nhat giira nien do
TP. H6 Chi Minh, CHXHCN Vi$t Nam Quy01nam2022

ty lien doanh, lien ket). Khoan phai tra n^y gom ca cac khohn ph^i tra khi nhap khiu thong qua ngir6i nhan uy th^c
(trong giao dich nhap khiu uy th^c);

b. PhSi trk khdc g6m c£c khodn phai tra khong co tinh thucmg mai, khong lien quan ddn giao dich mua, ban, cung cap
h&ng h6a djch vy:

• Cdc khoan phai tra lien quan den chi phi tcii chinh, nhu: khoan pMi tra ve I3i vay, c6 tuc Vti lyi nhuan phai tra, chi
phi boat dyng dau tir t&i chinh phdi tr^;
• Cac kho&n phai tra do ben thur ba chi hy; C6c khoan ti^n ben nh3n uy thdc nhan cua cdc ben lien quan de thanh loan
theo chi djnh trong giao dich uy Me xult nhap khiu;
• Cdc khoan phai tra khong mang tinh thucmg mai nhu phai tra do muon teti san, phai tra ve tien phat, b6i thucmg, tai
san thira chb xu: ly, phai tra ve c&c khoan BHXH, BHYT, BHTN, KPCB...

Khi lap bio do tai chinh hyp nhat, kk todn dm cii ky han c6n lai cua cac khoan phai tra d£ phdn loai la dai han hoac
ngin han. Khi c6 cac bang chung cho thiy mOt khoan t6n thdt co kha nang chac chin xay ra, ki toan ghi nhan ngay mot
khoan phai tra theo nguyen tic than trpng.

Cac khoan phai tra c6 gdc ngoai te dupe danh gia lai cuoi nam khi lap Bao cdo tai chinh hop nhat. Ty gia giao djeh thyc
ti khi ddnh gia lyi dc khoan phai tra cd g6c ngoai te tai thbi dilm lyp Bao cao tai chinh la ty gia cong b6 cua ngan hang
thucmg mai noi.doanh nghiep thubng xuyen c6 giao dich (do Tap doan tu lua chon khi giao dich vai doi tupng phai tra).

12. Nguyen tic ghi nhan c&c khoan vay

Cac khoan vay c6 thiri gian tra np hem 12 thang ke tir thbi diem lap bio cao tai chinh, ke toan trinh bay la vay va np
thue tai chinh dai han. Cac khoan dSn han tra trong v6ng 12 thang tidp theo k6 tir thdi di8m lap Bao cao tai chinh, ke
toan trinh bay la vay va np thue tai chinh ngin han de cd ke hoach chi tra. (
Cac chi phi di vay lien quan tryc tiep den khoan vay (ngoai lai vay phai tra), nhu chi phi tham dinh, kiem toan, lap ho so
vay v6n... dupe hach todn vao chi phi tai chinh. Truimg hop dc chi phi nay phat sinh tir khoan vay rieng cho muc dich
f
dlu tu, xay dung hoac san xuat tai san do dang thi dupe von h6a. .

Khi lap Bdo do tai chinh hpp nhlt, s6 du ede khoan vay bing ngoyi tf dupe ddnh gia lai theo ty gia giao dich thue td tyi
thbi dilm lap Bao cdo tai chinh hpp nhit. Cic khoan chSnh lych ty gia phat sinh tir vide thanh toan va danh gia lai cuoi
nam khoan vay bang ngoai te dupe hach toan vao doanh thu hoac chi phi hoat dpng tai chinh.

13. Nguyen t3c ghi nhSn va von h6a cac khoan chi phi di vay

Chi phi di vay dupe ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh, tru chi phi di vay lien quan true
ti6p din viec diu tu xiy dung hoac san xuat tai san d£r dang dupe tinh vao gia tri cua tai san do (dupe v6n hoa) khi co
du ede dieu ki§n quy dinh trong Chuan myc Ke todn Viet Nam so 16 “Chi phi di vay”.

Chi phi di vay lien quan true tiep dSn vi$c dau tu xay dung hoac san xudt tai san da dang can co thai gian du dai (tren
12 Mng) da c6 the dua vdo sir dung theo myc dich dinh trude hoSc bdn thl dupe tinh vdo gia tri cua tai san dp (dupe
v6n hod), bao gom ede khoan lai tien vay, phan bo ede khoan chiet khau ho$c phu trpi khi phdt hanh trai phieu, cac
khoan chi phi phu phdt sinh lien quan tdi qud trinh lam thu tuc vay.

D6i vdi khoan vay ri6ng phyc vu viec xdy dung TSCB, BBSBT, lai vay dupe von h6a ke ca khi thbi gian xay dung
dudri 12 thdng;

14. Nguyen t3c ghi nhan chi phi phai tra

Cdc khodn phai tri cho hdng h6a, djeh vu da nhan dupe tir nguai bdn hoac da cung cap cho ngubi mua Pong n&m tai
chinh nhung thyc chua chi tra do chua c6 hoa dan hoac chua du h6 sa, tdi lieu ke toan, dupe ghi nhan vdo chi phi san
xudt, kinh doanh cua nSm tdi chinh.

34
TAP DOAN CONG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN
S6 236 Nam Khoi Nghta, Phuemg V5 Thj SAu, Quan 3 Bdo cao t&i chinh hpp nhit giira nien dp
TP. H6 Chi Minh, CHXHCN Vi?t Nam Quy01nam2022

Vi?c hach loan c&c khoan chi phi phai tri v^o chi phi san xuat, kinh doanh trong nam phai thuc hien theo nguyen tSc
phu hpp giOa doanh thu chi phi phdt sinh trong nam.

Cac khoan chi phi phai tra phai se dupfc quyet to£n v6i so chi phi th\rc te phdt sinh. So chenh Ipch giua s6 trich truoc va
chi phi th\rc te sg du^c hoan nhap.

15. NguySn t3c va phircng phdp ghi nhan cdc khoan dy phdng phai tra

Gia tri dupe ghi nhan cua mot khoan du phdng phai tra la gi& trj dupe ude tinh hpp ly nhat ve khoan tien s§ phai chi de
thanh todn nghTa vu np hipn tai tai ngdy ket thuc ky ke to£n.

Chi nhUng khoan chi phi lien quan den khoan du phdng phai tra da lap ban dau men dupe bu dap bang khoan du phdng
phai tra dd.

Khoan chenh lech gitta s6 du phdng phai tra da lap d ky kd toan trude chua su dyng hk Idn horn sd du phdng phai tra
lap d ky bdo cdo dupe hoan nhap ghi giam chi phi san xuat, kinh doanh trong ky.

Du phdng phai tra dupe ghi nhan khi thoa man cac dieu kien sau:
• Tdp doan cd nghta vu np hien tai (nghta vu phdp ly ho3c nghta vu lien ddi) do ket qua tir mot su kien da xay ra;
• Su giam sut ve nhthig Ipi ich kinh te cd the xay ra dan din viec yeu cau phai thanh todn nghta vu np; va
• Dua ra dupe m0t ude tinh ddng tin cay ve gia tri cua nghta vu np do.

16. Nguyen tdc ghi nhdn doanh thu chua thuc hi§n
0
Doanh thu chua thpc hien gom doanh thu nhan trude nhu: So tien cua khach hang da tra trude cho mot hoSc nhieu ky ke
todn vl cho thud tdi sdn; Khodn lai nhan trude khi cho vay vdn hodc mua cac cong cu np; Vd ede khodn doanh thu chua
thpc hien khde nhu: Khoan chenh l$ch gi&a gid bdn hdng trd cham, tra gdp theo cam kit vdi gia bdn trd tiln ngay, khoan
V
doanh thu tuong ung vdi gid tri hdng hda, dich vu hodc s6 phai chiet khau gidm gia cho khach hdng trong chucmg trinh
khach hdng truyen thing. u
*
Doanh thu chua thpc hi<?n khong bao gom:
• Tien nhan trude ciia ngudi mua ma doanh nghi?p chua cung cap san phdm, hdng hod, djeh vu;
• Doanh thu chua thu dupe tien cua boat dong cho thue tdi sdn, cung cap dich vu nhieu ky.

Timg ky ke todn, doanh thu chua thuc hipn dupe ket chuyen vdo doanh thu trong ky.

17. Chuyen ddi Bdo cao tai chinh

Bao cdo tdi chinh cua C6ng ty con cd co sd d nude ngoai dupe chuyln ddi theo Chuan muc ke loan so 10 ban hanh
edng bd theo Quylt dinh sd 165/2002/QD-BCT ngdy 31 thang 12 ndm 2002 cua B6 trudng Bp Tdi chinh vd hudng dan
chuyln doi theo Thong tu s6 161/2007/TT-BTC ngdy 31 thang 12 nam 2007 cua Bp Tdi chinh v! vi?c hudng din thuc
hien 16 Chuin muc kl todn. Trong dd:
• Tdi sdn vd np phai tra (ede khoan muc tiln t$ va phi tiln te) cua co sd nude ngodi dupe quy ddi theo ty gia tai ngdy
31/12/2021 cua Ngdnhang giao dich;
• Cdc khodn muc vl doanh thu, thu nhdp khac vd chi phi quy ddi sang ddng Viet Nam theo ty gia tai ngdy giao dich
ciia Ngan hdng noi Cong ty con thudng xuyfri giao djeh;
• Tit ca cdc khoan chdnh lech ty gia hdi doai khi chuyln ddi Bdo cao tdi chinh dupe phan loai nhu Id vdn chu sd hQu
cua doanh nghiep va phdn anh tr^n chi ti^u chenh lech ty gia hdi doai;
• Cac chi tieu thu0c vdn chu sd him dupe chuydn ddi theo ty gia giao dich theo timg lan gdp von cua Cong ty me.
Chenh lech do chuyln ddi vdn chu sd huu, chenh lech giua tdng tdi san vd np phai tra theo ty gia tai ngdy lap bao
cdo dupe ghi nhan Id chenh lech ty gid phat sinh khi chuydn ddi Bao cao tdi chinh tir don vi tien te nude ngodi sang
VND.

35
 TAP DOAN CdNG NGHI$P CAO SU VI$T NAM - C6NG TV C6 PHAN
$6 236 Nam Ky Kh6i NghTa, Phudng V6 Thj SAu, Qu§n 3 Bio cio tii chinh hpp nhat giira nien dp
TP. H6 Cht Minh, CHXHCN Vi# Nam Quy 01 nim 2022

18. Nguyen tdc ghi nhan von chu so’ hfru

v6n d^iu tu cua chu sdr hihi du^c ghi nhSn theo s6 v6n thyc g6p ciia chu scr httu.

ThSng du von c6 ph&n duQfc T^p do^n ghi nh$n tuonng ung phan l^i ich ciia T§p do^n tai Cong ty con t?i ngiy k6t thuc
nSm chlnh.

Co phi4u quy dugc Tgp doin ghi nhan tuoTig ung ph&n Igi ich ciia Tap do&n t?i C6ng ty con tai ng&y ket thuc n3m t&i
chfnh.

Von kh^c cua chii sd h&u dugfc ghi theo giei trj cdn lai giQa g\i trj hqfp ly cua cfic t^i sSn mi doanh nghiep dupe cic to
chuc, ci nhin khic ting, bi6u sau khi trir (-) cic khoan thug phii n$p (nfiu c6) lign quan din cic tii san dupe ting, bieu
niy; vi khoan b6 sung tu k4t qui boat ding kinh doanh.

ChSnh l§ch ty gii h6i doii phin dnh trgn Bang cin d6i k! toin li chenh l§ch ty gii do chuyfin d6i Bio cio tii chinh vi
chenh l§ch ty gii phit sinh trong thin gian xiy dpng cp bin.

Quy diiu tu phit triln dupe hinh thinh tu Ipi nhu^n sau thul cua cic C6ng ty. Cong ty quin ly vi sii dyng cic quy niy
theo dung dieu 1? vi cic quy djnh hifn hinh c6 Ii6n quan.

Lpi nhuan sau thu£ chua phin ph6i li so Ipi nhuin tu cic boat d$ng ciia doanh nghifp sau khi trir (-) cic khoan di£u
chinh do ip dyng hoi to thay d6i chinh sich k4 toin vi dilu chinh h6i t6 sai s6t trpng y4u ciia cic nim trude. Lpi nhuan
sau thul chua phin phoi c6 th^ dupe chia cho cic nhi dau tu dya tren ty gdp von sau khi dupe Dai h^i d6ng co d6ng
thfing qua vi sau khi di tn'ch lyp cic quy dy phdng theo Di^u Ip C6ng ty vi cic quy djnh ciia Phip lu§t Vi^t Nam.
Nguon v6n d4u tu XDCB dupe hinh thinh tir ngudn lpi nhuin mi co quan c6 th4m quyin dk lai cho T$p doin vdi muc
dich de dau tu dii han theo kl hoych.
T
Qup h6 trp, sip xep doanh nghifp dupe hinh thinh tir ngu6n thu bin phin von Nhi nude tai cic don vj thinh viin tryc
thupc Tap doin trude day. Hi§n nay, Tap doin tarn thdi dupe quin ly, sir dyng Quy theo quy djnh tai Thdng tu s6
10/2013/TT-BTC ngiy 18/01/2013 cua 8$ Tii Chinh vi quan ly vi su dyng quy h6 trp sip x4p doanh nghiep tyi cic I
t
Cong ty m? ciia T§p doin kinh t4, T6ng C6ng ty Nhi nude, C6ng me trong t6 hpp Cdng ty mp, edng ty con.

19. Cic nghipp vy quy ddi ngoai tp

D6i vdi doanh nghiep khdng phii to chuc tin dung:

Doi vai Cdng ty m? vd ede Cdng ty tai Vi$t Nam

Cic nghiep vy phit sinh bing cic don vj tien tp khic vdi dom vj ke toin ciia Cdng ty (VND) dupe hach toin theo ty gii
giao djeh vio ngiy phit sinh nghiep vy. Tyi ngiy k£t thuc ky ke toin nim, cic khoin myc tien (tien myt, tidn gui, tidn
dang chuyln, np phii thu, np phii tra khdng bao g6m cic khoin ngudi mua tra tidn trude vi tri trude cho ngudi bin,
doanh thu nh$n trude) cd gdc ngoyi t§ dupe dinh gii1 lai theo ty gii binh quin cua cic Ngin hing thupng myi nai Cdng
ty md tii khoin cdng bo tyi thdi diim lip Bio cio tii chinh. Tit ci cic khoin chenh Ideh ty gii phit sinh trong ky vi
chenh !§ch do dinh gii lyi sd du cic khoin muc tidn tp cd g6c ngoyi t§ cuoi ky dupe hych toin vio ket qui kinh doanh
ciia nim tii chinh.

Ddi vai Cdng ty con tpi nuac ngodi

Chenh Ipeh ty gii phit sinh trong nim vi chdnh l^ch do dinh gii lyi s6 du cic khoan muc ti£n te (tien mit, tien gun, tien
dang chuyln, np phii thu, np phii tri) cd goc ngoyi tp cu6i nim lidn quan ddn hoyt dpng diu tu xay dung dupe phin
inh luy ke trdn Bing can d6i kd toin. Khi k^t thuc qui trinh dau tu xiy dyng, toin bp chenh l?ch ty gii thyc te phit sinh
I trong giai doyn d&u tu xay dyng vi chenh !$ch ty gii do dinh gii lyi ciia cic khoan myc tien tp cd gdc ngoyi td vio ngiy
bit diu hoyt di?ng kinh doanh dupe phin bd dan vio chi phi tii chfnh hoic doanh thu tii chinh cua cic ky boat dpng
kinh doanh ti4p theo vdi thdi gian khdng qui 5 nim.

Neuven tie ghi nhin cic nehido vu bine ngoai td vi quv doi ddi vdi td chuc tin dung:

Theo h? thdng kd toin ciia cic td chirc tin dung, tit ci cic nghiep vy phit sinh dupe hych toin theo nguydn td. Tyi thdi
36
TAP DOAN CONG NGHI$P CAO SU VIET NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khdi NghTa, Phu6ng V6 Thi Sdu, Quan 3 Bao c^o t^i chi'nh hg'p nhat giira nien d§
TP. Hd Chi Minh, CHXHCN Viet Nam Quy'01 n5m 2022

diem cuoi n^m, t^i san vi cong n<? c6 nguon g6c ngoai te duoc quy doi sang VND theo ty gi^ quy djnh v^o ng^y lap
Bang can d6i kl to^n. Cdc kho^n thu nh^p chi phi bang ngo^i t6 cua to chuc tin dung dirqc hach to^n bang VND theo
ty gid vdo ngdy phdt sinh thong qua giao djch mua ban ngoai t$. Chenh l?ch ty gid do danh gid lai cdc khoan kinh doanh
ngoai t? dugc hach todn vdo Bdo cdo ket qua boat dong kinh doanh vd Ipi nhuan de lai. Chenh lech ty gid do quy doi cdc
tdi san vd cdng no bang ngoai te khdc sang VND duoc xti ly vdo doanh so ciia cdc khoan muc tirong ung tren Bang can
d6i ke todn vdo ngdy Idp Bdo cdo tdi chinh.

20. NguySn t3c vd phu’O’ng phap ghi nhdn doanh thu

Doanh thu chi duoc ghi nhdn khi Tap dodn c6 khd nang chdc chin nhan duoc cdc lai ich kinh te. Cdc dieu ki^n de ghi
nhdn doanh thu duqc Tap dodn dp dung cu the nhu sau:

a. Doanh thu kinh doanh co1 so ha tiing

Doanh thu kinh doanh ca sa ho ting duoc quyen Ion chon hach todn 1 lin khi thdi gian cho thue chiem tren 90% thfri
gian sir dung httu ich cua 16 ddt cho thue thoa mdn d6ng thbi cdc dieu kien sau:
• Ben di thue khong c6 quyin huy ngang hop d6ng thue vd Tap dodn khong co nghTa vu phai tra lai s6 tien da nhan
trudc trong mpi trudng hop vd dudi mgi hinh thue;
• So tien nhan trude tu vi|c cho thue khong nho hem 90% tong s6 tien cho thue du kien thu duoc theo hop dong trong
suot thdi han cho thu6 vd ben di thue phai thanh todn todn bp so ti6n thue trong vdng 12 thdng ke tu thdi diem khdi
dau thue dat;
• Hau nhu todn bo rui ro vd Ipi ich gin lien vdi quyen sd huu tdi 16 dat da chuyen giao cho ben di thue;
• Tap dodn ude tinh dupe tuang doi day dii gid von cua boat dgng cho thue.
Vdi cdc 16 ddt cho thud khong thoa mdn dieu kien ghi nhan doanh thu m6t lan, thue hien phan b6 doanh thu nhan trude A
thdnh nhilu ky phu hpp vdi thdi gian cho thue.
C
b. Doanh thu cung cip dich vu

Doanh thu cung cip djch vu dupe ghi nhdn khi ket qua cua giao djch do dupe xac djnh mpt each ddng tin cay. Trudng
hpp viec cung cap djch vy lien quan den nhieu ky thi doanh thu dupe ghi nhan trong ky theo ket qua phan cdng viec dd
hoan thanh vdo ngdy Idp Bang Cdn ddi kd toan cua ky do. K6t qua cua giao djch cung cdp djch vu dupe xac djnh khi
thoa mdn cdc dieu ki?n sau:
• Doanh thu dupe xac djnh tuang doi chic chin;
• Co khd ndng thu dupe lai ich kinh te tir giao djch cung cap djch vu d6;
• Xac dinh dupe phan cong viec da hodn thdnh vdo ngdy lap Bang can d6i ke todn;
• Xdc dinh dupe chi phi phdt sinh cho giao djch vd chi phi de hodn thdnh giao dich cung cap djch vu d6

Phln cong viec cung cdp djch vu dd hodn thdnh dupe xdc djnh theo phuang phdp ddnh gid cong viec hodn thdnh.

c. Doanh thu cho thue boat dpng

Doanh thu cho thue boat dong la khoan tik thu nhap tir cho thue tdi san theo hpp d6ng thue boat d6ng dupe hach todn
theo phuang phdp dudng thing trong suot thdi gian cho thue.

d. Doanh thu hpp dong xdy dung

Truimg hpp hop dong xay dpng quy dinh nhd thin dupe thanh todn theo tiln do kl hoach, khi kit qua thue hien hpp
d6ng xay dung dupe u6c tinh mpt edeh dang tin cay, thi doanh thu cua hpp d6ng xay dung dupe ghi nhan tuang ung
vdi phln c6ng viec da hodn thanh do Tap dodn tu xac dmh vdo ngdy lap Bdo cdo tdi chinh md khong phu thuoc vdo hoa
dan thanh todn theo tiln dp kl hoach da Idp hay chua vd s6 tiln ghi tr6n hoa dan Id bao nhieu.
Trudng hpp hpp d6ng xay dung quy dinh nhd thdu dupe thanh todn theo gid tri kh6i lupng thue hien, khi kit qua thpc
hien hpp ddng xay dpng dupe xac dinh mot each dang tin cay va dupe khach hdng xac nhan, thi doanh thu, chi phi lien
quan din hop ddng dupe ghi nhan tuang ung vdi phdn cdng viec da hodn thdnh dupe khdeh hdng xac nhan trong ky
phan dnh tren hda dan dd lap.

37
TAP DOAN C6NG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khoi NghTa, Phudmg V8 Thi S^u, Quan 3 Bao c£o tai chl'nh hQ'p nhat gifra nien dg
TP. H6 Chi Minh, CHXHCN Vi?t Nam: Ouy01nam2022

e. Doanh thu hoat dgng tM chl'nh

Doanh thu phdt sinh tu tik lai, tien ban quy£n, c6 tiic, loi nhuan dugc chia va cac khoan doanh thu hoat dong tai chl'nh
khdc dugc ghi nhan khi thoa mSn d6ng thfri hai (2) dieu kien sau:
• C6 kha nSng thu dugc Igi ich kinh te tir giao djch do;
• Doanh thu dugc xdc dinh tuomg doi chac chin.
C6 tuc, Igi nhuan dugc chia dugc ghi nhan khi Tap docin dugc quyen nhan co tuc hoSc dugc quyen nhan Igi nhuan tu
vi§c g6p von.
C6 philu thuong hay co turc tra bing c6 phieu dugc ghi nh^n tang doanh thu hoat dgng tai chinh va tang gia trj khoan
dau tu tucmg ling voi so tien co tiic dugc chia.

f. Thu nh3p kh^c

Phan anh cac khoan thu nhap khac ngoai hoat dong san xuat, kinh doanh ciia doanh nghiep, bao gom:
• Thu nhap tu nhugng ban, thanh ly' TSCD;
• Thu nhap tir nghigp vy ban va thue lai tai san;
• Cdc khoan thue phai nOp khi ban hang h6a, cung cap djch vu nhung sau d6 dugc giam, dugc hoan (thue xuat khau
dugc hoan, thul GTGT, TTDB, BVMT phai nOp nhung sau do dugc giam);
• Thu t^n b6i thuong cua ben thii ba d6 bu dip cho tai san bi t6n thit (vi du thu tihn bao hilm dugc b6i thubng, tien
den bu di dbi co so kinh doanh va cdc khoan co tinh chat tuong tu);
• Thu tiln dugc phat do khdch hang vi pham hop dong;
• Cdc khodn thu nhap khac ngodi cdc khodn neu tren.
F

21. Nguyen tac k£ toan cac khoan giam trfr doanh thu

Cdc khodn dugc dieu chinh giam tni vao doanh thu bdn hdng, cung cip dich vu phdt sinh trong nSm, gom: Chiet khau
thuong mai, giam gid hdng bdn vd hdng bdn bi tra lai.
"I
Trufmg hop san pham, hdng hod, dich vu da tieu thu tir cdc ky trudc, den ky sau moi phat sinh chiet khdu thuong mai,
giam gid hdng bdn hodc hang ban bi tra lai thi Tap doan ghi giam doanh thu theo nguyen tic:

• Nlu san phdm, hang hod, dich vu dd tieu thy tir cac ky trudc, din ky sau phai giam gid, phdi chiet khdu thuong myi,
bi tra lai nhung phdt sinh trudc thdi diem phdt hanh Bdo cdo tdi chinh, ke todn coi day Id mot sy kien cdn dieu
chinh phdt sinh sau ngdy lap Bang can d6i ke toan vd ghi giam doanh thu, tren Bdo cdo tai chinh cua ky Idp bdo cdo
(ky trudc).
• Trudng hgp san phdm, hang hod, dich vu phai giam gid, phai chill khdu thuong mai, bi tra lai sau thdi dilm phdt
hdnh Bdo cdo tdi chinh thi doanh nghiep ghi gidm doanh thu cua ky phdt sinh (ky sau).

22. Nguyen tdc ke todn gia v6n hdng bdn

Phan dnh trj gid von cua san phdm, hdng hda, djch vu; gid thanh san xudt cua san phdm xay Idp bdn trong ky.
B6i vdi phdn gid tri hdng tdn kho hao hut, mdt mdt, kl toan tinh ngay vdo gid v6n hdng ban (sau khi tru di cdc khoan boi
thuong, nlu co).
B6i vdi chi phi nguyen vdt li?u'truc tilp tieu hao vugt muc binh thuOng, chi phi nhan cong, chi phi san xudt chung c6
djnh khdng phdn b6 vao gid tri san phdm nhdp kho, kl todn tinh ngay vdo gid von hdng bdn (sau khi trir di cdc khoan boi
thudng, nlu co) kl ca khi san phdm, hdng hda chua dugc xdc dinh Id tieu thy.
Cdc khoan chi phi gid vdn hdng bdn khong dugc coi la chi phi tinh thue TNDN theo quy dinh ciia Luat thul nhung co
ddy du hoa don chung tir va da hach toan dung theo Chi dg kl todn Cong ty khong ghi giam chi phi kl todn ma chi dieu
chinh trong quylt todn thul TNDN de lam tdng s6 thue TNDN phai n6p

38
TAP DOAN CdNG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khai NghTa, Phir6ng V5 Thj S^u, Qu§n 3 B^o cao t&i chinh hcrp nhit giCra nien do
TP. H6 Chi Minh, CHXHCN Viet Nam Quy01nam2022

23. Nguyen tic ke toan chi phi tai chinh

Phan ^nh nhtrng kho^n chi phi boat dpng t^i chinh bao gom c&c khoan chi phi ho5c cic khoan 16 lien quan den c£c boat
dong dau tu t^i chinh, chi phi cho vay di vay von, chi phi gop von lien doanh, lien ket, lo chuyen nhugng chung
khodn ngin han, chi phi giao dich ban chung kho&n; Du phdng giam gid chiing khoan kinh doanh, du ph6ng ton thSt
diu tu v6o don vi khac, khoan 16 phdt sinh khi b£n ngoai tp, lo ty gia h6i doai...
Cdc khoan chi phi tai chinh khong dupe coi \h chi phi tinh thud TNDN theo quy dinh cua Luat thui nhung co day du
hoa don chung tir vi d§ hach toin dung theo Che do k4 toan Tap doan khfing ghi giam chi phi ke toan mi chi dieu chinh
trong quydt toin thue TNDN di lim ting s6 thue TNDN phii npp-

24. Nguyen tic ki toin chi phf bin hing, chi phi quin ty doanh nghifp

Cic khoin chi phi ghi nhan li chi phi bin hing bao gdm: Cac chi phi thue td phit sinh trong qui trinh bin sin phim,
hing hoa, cung dip djeh vu, bao gom cac chi phi chio hing, gidi thidu sin pham, quang cio sin pham, hoa hong ban
hing, chi phi bao hinh sin phim, hing hoi, chi phi bao quin, ddng goi, vin chuyen,...

Cic khoin chi phi ghi nhan li chi phi quin ty doanh nghidp bao g6m: Cic chi phi vd luong nhan vidn b$ phan quin ly
doanh nghidp (tidn luong, tidn c6ng, cic khoan phu cap,...); bio hiem xi h6i, bio hidm y td, kinh phi cong doin, bio
hidm that nghidp cua nhan vidn quin ty doanh nghidp; chi phi vat lidu vin phbng, cong cu lao dqng, khau hao TSCD
diing cho quin ly doanh nghidp; tidn thud dat, thud mon bii; khoin lip du phbng phii thu kho d6i; dich vu mua ngoii
(di£n, nude, didn thoai, fax, bao hidm tii sin, chiy n6...); chi phi bing tidn khic (tidp khich, hoi nghj khich hing...)

Cic khoin chi phi bin hing, chi phi quin ty doanh nghidp khong dugc coi li chi phi tinh thud TNDN theo quy djnh cua 0
Luat thud nhung cb day du hda don chung tir vi di hach toin dung theo Che dp kd toin Tap doin khong ghi giim chi
phi kd toan mi chi dieu chinh trong quyet toin thud TNDN de lim ting s6 thud TNDN phii nop.
(
25. Nguyen tac va phirong phbp ghi nhan chi phi thud thu nhap doanh nghidp hien hinh, chi phi thue thu nhap r
doanh nghidp hoin lai

Tii sin thud vi thud phii npp cho nim hi?n hinh dugc xac djnh bing s6 tidn du kidn phii n6p cho (hoic dugc thu hoi)
co quan thud, dua trdn cic muc thud suit vi cic luit thud co hidu Igc den ngiy ket thue ky ke toin nim.
Thud thu nhip hoan lai dugc tinh dga trdn cac khoin chdnh lech giaa gii trj ghi s6 vi gii trj tinh thud thu nhap cua cic
khoin muc tii sin hoic cong ng phii thu, phii tri trdn bio cio tai chinh hop nhat vi dugc ghi nhan theo phuomg phip
Bing can doi kd toin. Thud thu nhap hoan lai phii tri dugc ghi nhan cho tat ci cic khoin chdnh lech tarn thdi, tii sin
thud thu nhap doanh nghifp hoin lai chi dugc ghi nhan khi chac chin co du Igi nhuin tinh thud trong tuong lai dd khau
trir cic khoin chdnh lech tarn thfri.
Thud thu nhap hoan lai dugc xic dinh theo thud suit du tinh ip dung cho ky tii sin dugc thu h6i hoic ng phii tri dugc
thanh toin. Thud thu nhap doanh nghidp hoan lai dugc ghi nhan vio ket qui boat dpng kinh doanh hop nhit vi chi ghi
vio v6n chu so htfu khi cic khoan thud do lien quan true tidp ddn khoin muc dugc ghi thing vio von chu so huu.
Tii sin thud thu nhap doanh nghidp hoan lai vi ng phii tri thud thu nhap hoin lai phii tri dugc bu trir khi Cong ty co
quydn hgp phip dd b£i trir gitta tii sin thud thu nhap doanh nghidp hien hinh voi chi phi thud thu nhip doanh nghidp
hifn hinh, khi tii sin thud thu nhap doanh nghidp hoin lai vi ng thud thu nhap hoan lai phii tri dugc quin ly ciing mot
co quan thud vi C6ng ty c6 du dinh thanh toin thud thu nhap doanh nghidp hidn hinh trdn co so thuin.

26. Cac nguyen tic vi phuong phip ke toin khic

a. Cong cu tii chinh

Ghi nhan ban dau

Tii sin tii chinh

Tii sin tii chinh cua Tap doin bao gdm tidn vi cic khoan tuong duemg tidn, cac khoan phii thu khich hing va phii thu
khic, cac khoin cho vay, cic khoin diu tu ngin han vi dii han. Tai thbi didm ghi nhan ban dau, tii sin til chinh dugc

39
TAP DOAN CONG NGHI$P CAO SU VlfT NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khai NghTa, Phudng Vo Thj Sau, Quan 3 Bao cao tai chi'nh hQ’p nhat gifra nien
TP. Ho CM Minh, CHXHCN Viet Nam Quy01nam2022

Xcic djnh theo gici mua/chi phi ph^t Mnh cong cdc chi phi phat sinh khac lien quan tnjc tiep den viec mua, phat h^nh
san chinh d6.
Np phai tra tai chinh
N<? phai tra tai chinh cua Tap do&n bao g6m cdc khoan vay, cac khoan phai tra ngiroi bdn va phai tra khac, chi phi phai
tra. Tai thdi dilm ghi nh§n Ian dku, cAc khoan ng phai tra tki chinh duqc xdc djnh theo gia ph^t h^nh c6ng cac chi phi
phdt sinh lien quan true tiep dSn viec phdt h^nh nq phai tra t^i chinh do.

Gid tr'i sau ghi nhan ban dhu

Hien tai chua co cac quy dinh ve d&nh gici lai cong cu t&i chinh sau ghi nhSn ban dau.

b. Cdc ben lien quan

Ccic doanh nghiep, cac cd nhan, true ti6p hay gian tigp qua mot hoac nhilu trung gian, co quy6n kikm sodt Tap doan
hofic chiu sir kiem sodt cua Tap doan, hoac cung chung su kiem scat vdi Tap doan, bao gom ca edng ty m?, cong ty con
va cong ty lien kit la ede ben lien quan. Cac ben lien kit, ede ca nhan true tilp hodc gidn tilp ndm quyln bilu quylt cua
Tap dodn ma c6 anh huong ddng kl dli v6i Tap doan, nhChig nhan su quan ly chu chit bao gdm gidm die, vien chuc
cua Tap doan, nhtrng thahh vien mat thilt trong gia dinh cua ede cd nhan ndy hodc ede ben lien kit nay hodc nhung
c6ng ty lien kit vdi ede ca nhan ndy cung duqc coi la ben lien quan.

Trong viec xem xdt tung m6i quan he cua cac ben lien quan, can chu y tdi ban chat cua m6i quan he chd khong chi hinh
thuc phap ly ciia ede quan he d6.

V. THONG TIN BO SUNG CHO CAC KHOAN MyC TRINH BAY TRONG BANG CAN £>OI KE TOAN HQfP 3
NHAT GILfA NIEN BQ 3)
Bern vj tinh: VND i
)
01. Tien vd cac khoan tuong duxrng tien 31/03/2022 01/01/2022
227.237.088.719 150.945.082.005 c
- Tien mdt
- Tiln gui ngan hdng khong ky han 1.925.497.317.131 2.189.866.305.443 h

- Cdc khoan tuong duong tien 2.899.110.584.212 2.962.807.953.320

Cqng 5.051.844.990.062 5.303.619.340.768

40
TAP DOAN CONG NGHIfiP CAO SU VIE;T NAM - CONG TY C6 PHAN Bao cao chmh h^p nhSt gifra nien dp
So 236 Nam Ky Khai Nghta, Phirong Vo Thi Sau, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam ________________ Quy 01 n5m 2022

02. D3u tir t^i chi'nh

31/03/2022 01/01/2022
02.1. Chu-ng kho&n kinh doanh
GiA goc Du* ph6ng GiA tri hpp ly GiA goc Du- phdng GiA tri hop ly
Cong ty Co phan Dia 6c MB 1.095.397.161 1.095.397.161 1.095.397.161 1.095.397.161
Cong ty C6 phan Cong nghiep moi Kim Tir
68.237.000 (68.237.000) 68.237.000 (68.237.000)
Thap (OTC)
C$ng 1.163.634.161 (68.237.000) 1.095.397.161 1.163.634.161 (68.237.000) 1.095.397.161

41

it i 'i‘l ^. (/Si,] /') ( r-s il

TAP DOAN CONG NGHI^P CAO SU VIET NAM - CONG TY C6 PHAN Bao c^o tai chinh hap nhat gifra nien do
S6 236 Nam Ky Khpi NghTa, Phudng V5 Thj Sau, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam Quy 01 nSm 2022
02. Dau tir tai chinh (Ti£p theo)
31/03/2022 01/01/2022
Dieu chinh theo Dieu chinh theo
Gi^ gdc phmyng ph3p VCSH Gi6 trj hop ly Gia gdc phutmg phip VCSH Gi& trj hgp ly
02.2. Dau tu- vao cong ty lien doanh, lien ket
2.028.396.288.412 352.889.266.221 2.381.285.554.633 2.028.396.288.412 301.387.142.390 2.329.783.430.802
Cong ty Co phan Thong Nhat 48.139.152.723 33.529.805.112 81.668.957.835 48.139.152.723 33.529.805.112 81.668.957.835
Cong ty TNHH Nghien cmi Khoa hoc & 8.749.737.281 (3.049.495.487) 5.700.241.794 8.749.737.281 (2.800.282.469) 5.949.454.812
SXTN Cao su Visorutex ,
Cong ty Co phan Dau tu Xay dung Co so Ha 58.397.844.479 31.400.153.222 89.797.997.701 58.397.844.479 31.400.153.222 89.797.997.701
tang Binh Phuac
Cong ty Co phan Kinh doanh BOX Duong 26.350.000.000 19.169.950.921 45.519.950.921 26.350.000.000 19.169.950.921 45.519.950.921
DT.741
Cong ty C6 pMn G6 MDF VRG - Dongwha 1.004.392.840.663 355.882.686.415 1.360.275.527.078 1.004.392.840.663 302.004.777.197 1.306.397.617.860
Cong ty Dau tu Ph&t trien VRG Long Thanh 33.028.561.253 26.126.124.602 59.154.685.855 33.028.561.253 26.126.124.602 59.154.685.855
C6ng ty Co phan Cao su Thanh ph6 H6 Chi 95.141.496.684 (63.058.009.841) 32.083.486.843 95.141.496.684 (61.789.871.349) 33.351.625.335
Minh
Cong ty Co phan Cao su Ben Thanh 57.440.573.000 46.836.990.774 104.277.563.774 57.440.573.000 44.675.825.341 102.116.398.341 .
Cong ty Co phan Xay dung Cao su Dong Nai 9.768.852.055 (1.891.134.722) 7.877.717.333 9.768.852.055 (1.891.134.722) 7.877.717.333
Cong ty C6 phan L6c Thinh 36.000.000.000 36.000.000.000 36.000.000.000 36.000.000.000
Cong ty Co phSn Chi scri Cao su V.R.G SA DO 150.850.230.247 (181.337.049.085) (30.486.818.838) 150.850.230.247 (176.518.864.709) (25.668.634.462)

Cong ty Co phan Che bien g6 Cao su Chu Pah 8.086.578.953 (340.797.868) 7.745.781.085 8.086.578.953 (340.797.868) 7.745.781.085
Cong ty Co phan Phat trien Nong nghiep Viet 4.176.773.239 (257.064.767) 3.919.708.472 4.176.773.239 (257.064.767) 3.919.708.472
MyHaTmh
Cong ty TNHH Do thi va Cong nghiep Nam 80.000.000.000 16.193.471 80.016.193.471 80.000.000.000 16.193.471 80.016.193.471
Tan Uyen
Cong ty co phan cao su Dau Tieng Viet Lao 368.345.953.553 3.453.351.377 371.799.304.930 368.345.953.553 1.654.766.309 370.000.719.862
C6ng ty CP Phat trien Do thj va KCN Cao su 39.527.694.282 86.407.562.099 125.935.256.381 39.527.694.282 86.407.562.099 125.935.256.381
ViSt Nam

42

^ . /I
TAP DOAN CONG NGHI$P CAO SU VlfT NAM - CONG TY C6 PHAN B^o cao t^i chi’nh hop nhat gitra nien d<?
S6 236 Nam Ky Khai Nghia, Phircmg Vo Thi Sau, Quan 3, TP. Ho Chi Minh, CHXHCN Vigt Nam Quy 01 nam 2022

31/03/2022 01/01/2022

02. Bau tir tai chinh (Tiep theo) Gia gdc Dir phdng Gia tri hyp ly Gia goc Du phong Gia tri hgp ly
02.3. Bau tir gop von vao (ton vj khac 354.526.105.622 (22.172.522.807) 347.574.404.863 354.526.105.622 (22.172.522.807) 347.574.404.863
Cong ty CP Vung Tau Intourco 3.850.000.000 3.850.000.000 3.850.000.000 3.850.000.000
Cong ty CP EVN Qu6c Te 44.118.073.392 58.579.200.000 44.118.073.392 58.579.200.000
C6ng ty CP Du lich Sai Gon Dong Ha 13.877.341.956 (7.784.515.153) 6.092.826.803 13.877.341.956 (7.784.515.153) 6.092.826.803
Cong ty CP Di§n Viet Lao 79.567.924.335 79.567.924.335 79.567.924.335 79.567.924.335
Tong Cong ty Xay dung Thuy loi 4 - CTCP 24.418.782.000 25.178.477.440 24.418.782.000 25.178.477.440
Cong ty CP B&u tu XD & XNK Cao su 1.500.000.000 (945.410.015) 554.589.985 1.500.000.000 (945.410.015) 554.589.985
Cong ty CP BOX QL13 An Loc-Hoa Lu 23.082.813.181 23.082.813.181 23.082.813.181 23.082.813.181
Cong ty CP Bau tu Vmh Son -51.808.000.000 (13.442.597.639) 38.365.402.361 51.808.000.000 (13.442.597.639). 38.365.402.361
Cong ty CP Dja 6c MB 600.000:000 600.000.000 600.000.000 600.000.000
Cong ty CP Mia dutmg Thanh H6a 4.897.408.624 4.897.408.624 4.897.408.624 4.897.408.624
Cong ty CP Tudn L6c Quang Tri 3.000.000.000 3.000.000.000 3.000.000.000 3.000.00.0.000
Cong ty CP CB G6 XK Bja 6c Cao su 303.998.714 303.998.714 303.998.714 303.998.714
Cong ty Co phan Phu Viet Tin 12.500.000.000 12.500.000.000 12.500.000.000 12.500.000.000
Cong ty CP BSu tu Sai Gon VRG 91.001.763.420 91.001.763.420 91.001.763.420 91.001.763.420

43

/ A * it
 TAP DOAN CONG NGHI$P CAO SU VI$T NAM - CONG TV C6 PHAN
s£ 236 Nam Ky Khoi Nghia, Phudng V5 Thj Sau, Quan 3 Bao cdo tai chinh hQ'p nhat gifra nien do
TP. Hd Chi Minh, CHXHCN Viet Nam Quy 01 nam 2022

02.4. Dau tir nim giu 31/03/2022 01/01/2022

den ng&y dao ban Gi^ goc Gia trj ghi s6 Gia goc Gi^ tri ghi so
a. Ng3n ban 9.857.483.674.031 9.857.483.674.031 10.278.209.273.006 10.278.209.273.006
Tien giii c6 ky h?n 9.857.483.674.031 9.857.483.674.031 10.278.209.273.006 10.278.209.273.006
Trdi phieu 0 0 0 0

Cac khoan dau tu khdc 0 0 0 0

b. D&i ban 672.767.682.075 672.767.682.075 98.089.665.753 98.089.665.753

Ti^n gui c6 ky ban 637.397.682.075 637.397.682.075 62.719.665.753 62.719.665.753
Trai phieu 35.370.000.000 35.370.000.000 35.370.000.000 35.370.000.000

03. Phai thu khach hang

i

I 03.1. Phdi thu ngdn ban cua khdch h&ng 31/03/2022 01/01/2022
Phai thu khach h&ng mua mii cao su noi dja 343.922.413.485 342.025.474.831
Phai thu kMch h&ng mua mu cao xu xudt khlu 155.777.464.415 338.281.240.495
Phai thu kh^ch hang vi boat dOng gia cdng ch6 biSn mu cao su, 433.442.467.665 327.663.621.960
pallet, s&n xuat cac san pham tur go
Phai thu kMch h^ng ve boat dpng san xuat kinh doanh di?n n&ng 91.834.916.619 97.786.097.738
Phdi thu khach hang mua cay cao su thanh ly, gly do 13.035.954.569 15.421.321.994
Phai thu khdch hang ve bin, chuyln giao vk lip dat cong trlnh co 6.595.162.286 *
24.810.626.406 6*
khi, miy m6c thiet bj *
. Phai thu khach Mng ve boat dpng tu van, gidm sat vk cac dich vu 920.465.250 1.060.465.250 :F
thim djnh trong xay lap c6ng trinh
Phai thu khdch hang ve boat dong chuyen nhupng bit dpng san 4.166.068 4.166.068 ■A
Phai thu ve khach hang thue ha tang khu cong nghiep, khu dan cu 62.996.148.011 70.000.729.168 v
Phai thu khach hang boat dpng cho thue tai san 5.636.480.529
Phai thu khach hang v! mua ban hang h6a, cung dip dich vu khac 120.550.304.411 101.340.590.216
Cpng 1.247.294.926.899 1.305.815.350.535

04. Tra tnrd’c cho ngtrtri ban

04.1. Tra truo'c cho nguM ban ngln ban 31/03/2022 01/01/2022
Tra trade ngudi ban ve hang hoa npi dia 185.532.259.797 116.023.899.528
Tra trade ngudi ban ve hang hda nhap khau 10.019.469.405 3.941.322.909
Tra trade ngadi ban ve thi cong, xay lip cong trinh xay dung 218.438.722.234 204.936.493.276
Tra trade ngudi ban ve dich vu npi dja dupe cung cap 81.205.372.047 71.311.251.216
! 114.650.659.186
Tra trade ngudi ban khde 169.337.382.112
Cpng 664.533.205.595 510.863.626.115

04.2. Tra trade cho ngadi ban dai ban 31/03/2022 01/01/2022
Tra trade ngadi ban ve thi cong, xay lip cong trinh xay dang 191.700.000 191.700.000
Tra trade ngudi ban khac 74.530.334.781 74.550.209.565
Cpng 74.722.034.781 74.741.909.565

05. Phai thu ve cho vay

05.1. Phai thu ve cho vay ngin ban 31/03/2022 01/01/2022
Cho vay tai cac cong ty thanh vien trong Tap doan 2.997.811.759 2.990.894.689
Cho vay tai van phdng Cong ty me Tap doan 7.529.125.001 7.529.125.001
Cpng 10.526.936.760 10.520.019.690

44
TAP DOAN C6NG NGHI$P CAO SU Vl£T NAM - CONG TY C6 PHAN
236 Nam Ky Khai NghTa, Phirbug Vo Thi Sdu, Quan 3 Bao cao tai chmh hgp nhat giira nien
TP. H6 Chi Minh, CHXHCN Vi^t Nam Quy 01 n5m 2

05.2. Ph^i thu ve cho vay d&i ban 31/03/2022 01/01/2022

Cho vay tai cic cong ty th^nh vien trong Tap do&n 70.994.466.038 74.461,240.508
Cho vay tai Cong ty T^ii chinh TNHH MTV Cao su Viet Nam dirge 755.576.577.764 778.469.111.192
sap nhap
- Cho vay theo hinh thuc Repo co phieu 51.916.359.215 51.856.359.215
- Cho vay khdeh hang 703.660.218.549 726:612.751.977
Cgng 826.571.043.802 852.930.351.700

06.1 Phai thu ng3n han kh&c 31/03/2022 01/01/2022

- LSi vay phai thu ve cho vay 69.724.775.421 77.639.815.340
-Laidgthu 114.858.029.181 181.815.510.919
- Tam ung 152.843.542.442 126.658.332.359
- CSm c6, ky quy, ky cugc 32.439.301.970 20.934.352.053
- Phai thu v6 co tuc va Igi nhuan dirge chia 13.501.163.065 18.158.650.432
- PMi thu ngu^i lao dgng 56.634.358.172 34.397.002.468
- Ph^i thu \h cac khoan bao hiem 5.495.543.842 2.562.778.973
- Phai thu vb cac khoan g6p v6n hop tdc kinh doanh 21.491.069.135 13.799.351.932
- Phai thu ngSn han khde 839.542.946.929 709.367.707.338
Cgng 1.306.530.730.157 1.185.333.501.814

06.2 Phai thu dai han khde 31/03/2022 01/01/2022

- Lai vay phai thu 12.431.307.763 12.530.738.798
- Cam c6, ky quy, ky cugc 50.625.596.869 70.555.697.212 c
- Phai thu ngirfri lao dgng 178.628.077 178.628.077
- Phai thu ve ede khoan gop von hop tac kinh doanh 39.930.131.423 39.930.131.423
208.053.914.282 116.854.941.106
- Phai thu dai han khde
C$ng 311.219.578.414 240.050.136.616 I

07. Tai sdn thieu chb” xu” ly 31/03/2022 01/01/2022

- Ti6n 6.552.663.359 6.552.911.868
- Hang t6n kho, gui ban 11.177.251.747 12.795.037.564
- Tdi san co dinh 241.910.650 241.910.650
- Tdi san khde 13.680.256.123 13.144.970.417
C$ng 31.652.081.879 32.734.830.499

45
TAP DOAN C6NG NGHIfP CAO SU VI$T NAM - CONG TY C6 PHAN
S6 236 Nam Khai Nghta, Phuemg V5 Thj Sdu, Qu^n 3 B^o cao t&i chinh hQ’p nhat giu,a nien dp
TP. H6 Chi Minh, CHXHCN Viet Nam Quy01nam2022

31/03/2022 01/01/2022
08. H&ng ton kho
Gi£ goc Dirphdng Gi& g6c Dir phbng
H^ng mua dang di 19.210.474.292
22.496.134.200
du6ng
Nguyen li^u, vat lieu
ton kho 494.293.620.331 (487.478.226) 340.229.144.364 (845.444.390)

C6ng cp, dpng cu trong

kho
Chi phi SXKD dd dang
Th&nh pham ton kho
H^ng h6a ton kho
Hang gui di ban
H&ng hoa bat dgng san
Cpng
349.174.017.722 249.185.658.615
684.292.572.728 810.994.068.693
2.119.953.325.230 (12.563.905.601) 1.799.071.073.954 (13.019.409.505)
283.132.127.088 (22.995.480.015)' 255.433.450.413 (48.473.031.315)
35.033.673.572 45.114.733.427
13.745.601.075 13.745.601.075
4.002.121.071.946 (36.046.863.842) 3.532.984.204.833 (62.337.885.210)

09. Chi phi tra trird'c

09.1. Chi phi tra trirfrc ngSn han 31/03/2022 01/01/2022

- Chi phi cong cy dung cu 26.072.802.330 21.619.589.239
- Chi phi sua chua 7.010.314.089 . 10.436.596.3a
- Chi phi khdc 29.166.049.657 38.547.044.3$
C6ng 62.249.166.076 70.603.229.9$!

09.2. Chi phi tra trirdc dai han 31/03/2022 01/01/2022

- Chi phi cong cy dung cy 179.921.326.798 194.192.269.960
- Chi phi sila chtfa 85.459.306.525 109.836.464.618
- Chi phi de tai nguOn quy KHCN 1.690.885.106 1.690.885.106
- Tra tmac ti§n thue dat 2.517.048.063.126 2.065.376.941.035
- Chi phi hoa hong m6i giai ■25.233.576.724 51.793.763.199
- Chi phi den bu 107.874.394.857 864.535.007.828
- Chi phi kh^c 1.227.215.834.202 379.192.665.539
Cpng 4.144.443.387.338 3.666.617.997.285

46
 TAP DOAN C6NG NGHIfP CAO SU Vl£T NAM - CONG TY C6 PHAN
S6 236 Nam Khoi NghTa, Phu6ng V5 Thj Sdu, Quan 3 Bao cao tai chmh hp’p nhat gi&a nien 30
TP. Ho Chi Minh, CHXHCN Viet Nam OuyQlnam2022

10. Thue v& c^c khoan phai thu, phSi n^p Nha nirdc

So phiH nop So thyc nOp 31/03/2022

Chi ti§u 01/01/2022 trong
trong ty

ThuS gia trj gia tang noi dja 80.810.229.668 166.420.130.402 (228.366.620.479) 18.863.739.591
Thu! gia trj gia tang nhap khiu 20.330.633.814 (20.632.957.460) (302.323.646)

Thu! xuat khau, nhap khau 346.159.484 13.938.240.000 (13.792.368.833) 492.030.651

Thu! tieu thu d$c bi|t 1.904.106.653 (1.904.106.653)
Thu! thu nhap doanh nghi?p 54.581.916.269 199.419.035.644 (220.548.962.032) 33.451.989.881
Thu! tai nguyen 7.168.984.827 8.510.643.692 (13.940.666.167) 1.738.962.352
Thu! nha dat, tien thue dat 83.988.018.864 115.014.463.365 (64.086.327.392) 134.916.154.837
Thu! bao v? moi trubng (2.034.050) 643.481.745. (986.227) 640.461.468

Thue mon bai 616.898.845 (630.348.845) (13.450.000)

Thu! thu nhap ci nhan 2.349.389.694 48.880.419.725 (56.721.603.075) (5.491.793.656)

(7.518.303.066) 4.821.146.769
Cac loai thue khac 10.414.849.491 1.924.600.344
A
Cac khoan phi, IS phi va cac 3.138.129.303 (5.416.616.228) (23.847.294.408)
(21.568.807.483)
khoan phai nop khac
218.088.706.764 580.740.783.532 (633.559.866.457) 165.269.623.839 k
COng

Trong d6:
Cac khoan phai thu 297.615.628.673 281.907.995.731
Cac khoan phai ngp 515.704.335.437 447.177.619.570

Ghi chu: Quy!t toan thu! cua Tap doan se chiu sir ki!m tra cua ca quan thu!. Do viec ap dung luSt va cac qui djnh y!
thu! d6i vdi nhi!u loai giao djch khac nhau c6 th! duqc giai thich theo nhiau each khac nhau, so thue dugc trinh bay
tran Bao cao tai chfnh co tha bi thay doi theo quyet djnh cua ca quan thue.

47
 TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN Bao cao tat chinh hpp nhat gitra nien
S6 236 Nam Ky Khcri NghTa, Phuqng V5 Thj Sau, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam QuyOl nam 2022

II. T&i sdn co dinh hfiii hinh

Dan vi tinh: VND

Nhd cura, Phuffng tien Thiitbi Vic&ti cay Tdisdn

Khodn muc May mdc thief bi Cong
vat kien true van tdi truyen dan dung cu qudn ly kinh doanh co dinh khde

Nguyen gid
So dirdau nam 11.879.139.707.635 6.131.615.160.604 1.965.635.661.583 207.744.876.402 28.701.218.364.584 106.008.165.032 48.991.361.935.839
- Mua trong ky 2.020.923.745 9.446.512.909 3.422.556.100 157.270.374 325.629.539.729 340.676.802.857
- BSu tir XDCB ho&n th&nh 8.257.002.501 1.680.140.910 1.752.642.839.382 1.762.579.982.793
- Tang khac
- Chenh lech do chuyen d6i BCTC (36.799.017.151) (6.937.317.348) (5.037.981.754) (438.009.063) (114.880.303.814) (164.092.629.130)
- Tang do phan loai lai
- Thanh ly, nhirong Mn (1.102.852.022) (8.296.207.441) (5.523.628.065) (704.863.150) (76.038.567.320) (91.666.117.998)
- Giam khac
- Giam do phan loai lai
S6 dir cu6i ky 11.851.515.764.708 6.127.508.289.634 1.958.496.607.864 206.759.274.563 30.588.571.872.561 106.008.165.032 50.838.859.974.361
Gid tri hao mbn luy ke
So dir dau n5m 6.285.755.887.007 3.682.531.878.581 1.349.303.219.868 172.620.495.736 4.986.324.047.625 77.561.548.356 16.554.097.077.173
- Khau hao trong ky 145.283.956.577 102.391.480.416 27.135.485.979 1.766.680.267 316.052.683.429 1.211.404.945 593.841.691.613
- Tang khac
- Chenh lech do chuyen doi BCTC (20.845.906.786) (3.530.897.695) (3.919.384.348) (213.419.159) (40.154.512.254) (68.664.120.242)
- Tang do phan loai lai
- Thanh ly, nhirong ban (1.102.852.022 (7.758.450.333) (2.931.295.260) (704.863.150) (42.959.651.012) (55.457.111.777)
- Giam khac
- Giam do phan loai lai
So dir cu6i ky 6.409.091.084.776 3.773.634.010.969 1.369.588.026.239 173.468.893.694 5.219.262.567.788 78.772.953.301 17.023.817.536.767
Gid tri con lai
- Tai ngay dau n&m 5.593.383.820.627 2.449.083.282.023 616.332.441.715 35.124.380.666 23.714.894.316.959 28.446.616.676 32.437.264.858.666
- Tai ngay cuoi ky 5.442.424.679.931 2.353.874.278.665 588.908.581.625 33.290.380.869 25.369.309.304.773 27.235.211.731 33.815.042.437.594

48

\V
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY CO PHAN Bao cao tai chi'nh hgp nhat gifra nien
S6 236 Nam Ky Khai NghTa, Phuong Vo Thi S£u, Quan 3, TP. Ho Chi Minh, CHXHCN Viet Nam Qu^Ol nSm 2022

12. Tai san co dinh vo hinh

Dan vf tinh: VND

Ban quyen, Ph&n mint, ban quyen Tai san co dinh

Khodn muc Quyen sir dung dat Ting cpng
bdng sang chi may tinh vo hinh khdc
Nguyen giS TSCP vo hinh
So dir dau ndm 122.922.078.178 996.381.619 53.301.457.153 21.446.888.637 198.666.805.587
- Mua trong ky 66.000.000 66.000.000
- Thanh ly, nhirong ban (66.097.055) (66.097.055)
- Chenh lech do chuyen doi BCTC (18.261.452) (18.261.452)
S6 dir cuoi ky 122.922.078.178 996.381.619 53.283.098.646 21.446.888.637 198.648.447.080
Gia tri hao mon luy ke
So dir dau nam 24.487.643.668 731.683.415 44.246.968.449 8.415.947.313 77.882.242.845
- Khiu hao trong ky 475.816.008 824.643.024 788.031.202 2.088.490.234
- Thanh ly, nhirong ban (2.886.083) (2.886.083)
- Chenh lech do chuyen doi BCTC 16.422.356 16.422.356
So dir cuoi ky 24.963.459.676 731.683.415 45.085.147.746 9.203.978.515 79.984.269.352
Gia tri c6n lai cua TSCP vo hinh
- Tai ngay dau n5m 98.434.434.510 264.698.204 9.054.488.704 13.030.941.324 120.784.562.742
- Tai ngay cuoi ky 97.958.618.502 264.698.204 8.197.950.900 12.242.910.122 118.664.177.728

49

\ <j w
 TAP DOAN CONG NGHlfiP CAO SU VlfiT NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khai NghTa, Phudng V5 Thj S^u, Quan 3 Bao cao t^i chlnh hyp nhit giQ-a nien dy
QuyOl nSm 2022
TP. H6 Chi Minh, CHXHCN Vi?t Nam

13. T^i san co djnh (hue tlii chinh

Khoan muc May moc, thiit bj Tdng cgng

Nguyen gia
1.251.200.000 1.251.200.000
S6 dir dau nSm
- Thu§ chinh trong ty
1.251.200.000 1.251.200.000
So dircuoi
Gia trj hao mdn IQy ke
(338.866.671) (338.866.671)
So dir dau ndm
(78.200.001) . (78.200.001)
- Khdu hao trong ky
(417.066.672) (417.066.672)
So dircuoi ky
Gid trj con iai
912.333.329 912.333.329
- T?i ng&y dau nSm
834.133.328 834.133.328
- Tai ngSy cuoi ky

Ng^y bat ddu thue tai s^n tir ngky 26 thang 08 nam 2020, Khi hSt thfri han thue Ben thue d6ng y mua Tai san thug va
Ben cho thuS d6ng y ban Tai san thue vdi gid tri 23.535.072 d6ng.
T

14. Bat dyng san dau Tir ngiy 01/01/2022 ddn ngay 31/03/2022 31/03/2022
01/01/2022 [
Ur T5ng Giam i
a. Bat d§ng san dau tu*
1.477.791.601.086 (27.311.056.243) 1.450.480.544.843
cho thu€
2.164.020.409.434 1.823.058.299 2.165.843.467.733
Nguyen gia
242.026.264.360 242.026.264.360
- QuySn su dung dat
1.921.994.145.074 1.823.058.299 1.923.817.203.373
- Co so ha tdng
Gia tri hao mdn luy kd 686.228.808.348 29.134.114.542 715.362.922.890

72.532.780.363 72.532.780.363
- QuySn sii dung ddt
613.696.027.985 29.134.114.542 642.830.142.527
- Co so ha tang
1.477.791.601.086 (27.311.056.243) 1.450.480.544.843
Gia trj cdn Iai
169.493.483.997 169.493.483.997
- Quyen su dung ddt
i
1.308.298.117.089 (27.311.056.243) 1.280.987.060.846
- Co so ha tdng

31/03/2022 01/01/2022
15. T&i sdn dfr dang dai han
190.083.608.120 187.354.198.520
- Chi phi SX, KD dd dang d&i han
12.521.299.181.258 14.542.004.936.468
- Chi phi xay dung co ban dd dang
10.620.173.963.148 12.511.566.019.142
+ Vie&n cay cao su KTCB
24.431.778.588 56.119.039.111
+ Vu&n cay khdc
155.625.937.986 143.944.573.336
+ Nha may, -day chityen che bien cao su
10.644.315.000 61.273.255.351
+ Duong giao thong, dap thiiy Ipi
613.335.858.137 911.103.889.461
+ Cac cong trinh kien true, co so ha tang
L727.136.292 18.798.869.022
+ Mua sfim tai san co dinh
1.095.360.192.107 839.199.291.045
+ Chi phi xay dung co ban do dang khdc
12.711.382.789.378 14.729.359.134.988
Cong

50
 TAP DOAN C6NG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khai Nghta, Phu6ng Vo Thi Sdu, Quan 3 Bao cao t&! chi'nh h^p nhat gifra nien dd
Quy 01 nam 2022
TP. H6 Chi Minh. CHXHCN Viet Nam

16. TM s&n thue thu nhap hoSn lai vi thus thu nhap ho3n l?i
31/03/2022 01/01/2022
ph^i trii
202.632.066.563 285.030.253.411
a. TM s^n thue thu nhSp hoan lai
- Thu4 suit thue TNDN su dung di x^c dinh gii trj thi san thu4 thu
20% 20%
nhap ho3n lai
. T^i san thug thu nh^p hoan lai lien quan din khoan chenh lech tarn
202.632.066.563 285.030.253.411
thdi du(?c khau trir

31/03/2022 01/01/2022
17. Lgi thl thirong mai
1.682.296.143 5.591.863.282
- Lai thl thuang mai dau nam
(192.001.631) (3.909.567.140)
- Lai thl thuang mai da phan b6 trong ky
L^i thl thuang mai cu6i ky 1.490.294.512 1.682.296.142

18. Phai tr& nguh’i ban

18.1. Phai trS nguM ban ngln han 31/03/2022 01/01/2022

iS

Phai tra ngudi ban ve hang h6a noi dja 382.905.257.917 399.667.076.203 \
Phai tra nguM ban ve hang h6a nhap khiu 35.563.288.782 3.151.750.963
Phai tra nguiiri ban vl thi cong, xay lap cong trinh xay dimg 68.863.016.094 202.233.329.317 •K
Phai tra ngufri ban ve dich vu noi dia dirge cung clp 107.474.623.933 77.351.964.666
154.046.685.656 170.172.155.916
Phai tra ngufri ban khac .G
748.852.872.382 852.576.277.065
C$ng
r

19. NguM mua tra tien truo-c

31/03/2022 01/01/2022
19.1. Ngufri mua tra tien trutfc ng3n han
Ngirdi mua tra tmdc ve mua mu cao su npi dja 186.931.415.612 165.314.710.306
Ngudi mua tra trude ve mua mu cao xu xult khau 47.632.383.297 47.372.249.639
Ngudi mua tra trude vl boat d6ng gia cong chi bien mu cao su, che 1.855.670 362.970
bien pallet
Ngudi mua tra trude ve djeh vu kilm dinh chat luemg mu cao su 8.887.000 8.887.000
Ngudi mua tra trude vl mua cay cao su thanh \</, gay dd 110.689.510.861 87.814.669.824
Ngudi mua tra trude ve ban, chuyen giao va lap dat edng trinh ca 17.191.976.750 12.355.898.550
khi, mdy mdc thilt bi
Ngudi mua tra trude ve mua ban hang hda, cung cap djeh vy khac 160.696.136.596 102.588.119.433
i
Ngudi mua tra trude ngin han khac 75.421.791.370 53.633.097.009
C$ng 598.573.957.156 469.087.994.731

31/03/2022 01/01/2022
19.2. Ngirdi mua tra tien trade dai han
Ngudi mua tra trude vl mua mu cao su npi dia 34.709.284.744 8.540.530.400
78.345.641.806 78.263.577.414
Ngudi mua trd trude ve boat dpng chuyen nhupng bat ddng san
113.054.926.550 86.804.107.814
Cdng

51
 TAP DOAN CONG NGHlEP CAO SU VlfT NAM - CONG TY C6 PHAN
- S6 236 Nam K? Khai NghTa, Phirdmg V6 Thj Sau, Quan 3 B£o c^o t&i chinh hyp nhat gifra nien 3$
QuvOl n5m 2022
TP: H6 Chi Minh, CHXHCN Vi?t Nam

20. Chi phi phai tr&

31/03/2022 01/01/2022
20.1. Chi phi phii tra ng5n h^n
102.884.022.490 95.929.755.920
- L3i vay phdi tra
75.491.224
- Chi phi sira chtfa 16n TSCD
58.282.662.621 41.960.529.883
- Trich tnrdc tien thue dat
21.547.781.133 23.158.056.782
- Trich trade chi phi dich vu thue ngo^i
- Chi phi kh&c 387.373.630.831 312.358.413.408
570.088.097.075 473.482.247.217
Cpng

31/03/2022 01/01/2022
20.2. Chi phi ph&i tra d&i han
75.024.155.208 101.771.974.346
- Chi phi kh£c
75.024.155.208 101.771.974.346
C$ng

21. Doanh thu chira thirc hien

21.1. Doanh thu chira thyc hifn ng5n han 31/03/2022 01/01/2022 0
- Doanh thu ban sin phlm, hang h6a, dich vu 21.196.514.688 16.096.032.989
j

297.742.048.809 285.704.645.053
- Doanh thu cho thue ha tang, khu dan cir
318.938.563.497 301.800.678.042 M
Cyng
[
n
21.2. Doanh thu chira thyc hifn dai han 31/03/2022 01/01/2022

- Doanh thu ban san pham, hang h6a, djeh vu 3.922.066.451 3.994.122.123 ZZ

9.139.517.874.167 8.982.652.857.125
- Doanh thu cho thue ha tang, khu dan cu
9.143.439.940.618 8.986.646.979.248
Cpng

22. Phai tra khac

31/03/2022 01/01/2022
22.1. Phai tra ngSn hpn khac
- Tai san thua chd giai quyft 1.352.210.757 1.358.312.125
- Kinh phi c6ng doan 20.137.962.087 16.338.867.218
- Cac khoan bao hifm bat buoc 28.673.600.950 7.870.756.156

I - Phai tra v& c6 phan hoa

- Nhan ky quy, ky cugc ngin han
75.109.000.000
197.645.273.731
75.109.000.000
208.546.906.442
314.767.216.093
- C6 hie, lai nhuSn phai tra 261.384.340.616

I - Cac khoan phai tra, phai ngp khac

Cgng
1.461.929.433.573
2.046.231.821.714
1.403.825.661.483
2.027.816.719.517

I 22.2. Phai tra dai han khac 31/03/2022 01/01/2022

- Nhan ky quy, ky cugc dai han 14.206.874.414 47.855.362.465

- Cdc khoan phai tra, phai nop khac 202.250.288.162 242.187.953.126
216.457.162.576 290.043.315.591
Cgng

52
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN Bao cdo tai chinh hop nh£t giira nien
S6 236 Nam Ky Khqi NghTa, Phuong V5 Thj Sau, Quan 3, TP. H6 Chi Minh, CHXHCN Viet Nam Quy 01 n5m 2022

31/03/2022 Bien dpng trong ky 01/01/2022

23. Vay va ny thue chfnh
So co kha nSng S3 c6 khd n^ng
Gia trj tra nff T5ng Giam Gia trj tr^ ny
2.684.600.480.773 2.684.600.480.773 1.314.516.080.593 1.291.819.088.486 2.661.903.488.666 2.661.903.488.666
a. Ngan han
1.504.768.920.606 1.504.768.920.606 1.313.117.365.572 953.247.433.529 1.144.898.988.563 1.144.898.988.563
Vay va nff thue tai chinh ngdn han
1.504.768.920.606 1.504.768.920.606 1.313.117.365.572 953.247.433.529 1.144.898.988.563 1.144.898.988.563
- Cac khoan di vay
- Ng thue tai chinh
- Trai phiSu phat h^nh
1.179.831.560.167 1.179.831.560.167 1.398.715.021 338.571.654.957 1.517.004.500.103 1.517.004.500.103
Np ddi han den han trd
1.179.831.560.167 1.179.831.560.167 1.398.715.021 338.571.654.957 1.517.004;500.103 1.517.004.500.103
- C£c khoan di vay
- Ng thue tai chinh
- Trai phi4u phat h&nh
6.080.779.499.732 6.080.779.499.732 55.022.232.754 317.786.514.696 6.343.543.781.674 6.343.543.781.674 ■V
b. Dai han
6.080.779.499.732 6.080.779.499.732 55.022.232.754 317.786.514.696 6.343.543.781.674 6.343.543.781.674
- Cac khoan di vay
- Ng thue tai chinh
- Trdi phieu ph&t hanh
8.765.379.980.505 8.765.379.980.505 1.369.538.313.347 1.609.605.603.182 9.005.447.270.340 9.005.447.270.340
Cong

53

ll T \ n . . - ^ ra I CO II
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN B&o cao tai chinh hop nhsit gifra nien do
S6 236 Nam Ky Khcri NghTa, Phuomg V5 Thj Sau, Quart 3, TP. H6 Chi Minh, CHXHCN Viet Nam Quy 01 n5m 2022

24. V6n chu so1 hiru

24.1. Bien doi chieu d6ng von chu so" huu
Don vi tinh: VND
V6n gop Thing dtf Von kh^c , Chenh lech Cpng
Chi tiSu C6 phieu quy Chenh 1?ch ty gia
cua chu sdr huu v6n co phan cua chu sfr huu d&nh gi^ lai tai san
40.000.000.000.000 128.490.446.460 10.591.031.002 (71.832.156.784) (1.576.525.667.264) 1.027.509.033.695 39.518.232.687.109
S6 dir diu nam triro’c
24.959.276.698 70.872.588.473 95.831.865.171
- Tang trong nam tnrac
- Lai/16 trong nam tnrac
- Giam trong nSm tnrac (1.239.000.000) (580.641.948.380) (581.880.948.380)
40.000.000.000.000 153.449.723.158 10.591.031.002 (959.568.311) (1.577.764.667.264) 446.867.085.315 39.032.183.603.900
S6 dvr dau nam nay
- TSng trong ky
- Lai/16 trong ky
(190.434.762.972) (190.434.762.972)
- Giam trong ky
40.000.000.000.000 153.449.723.158 10.591.031.002 (959.568.311) | (1.577.764.667.264) 256.432.322.343 38.841.748.840.928
S6 dir cuoi ky

Quy dau tu* Quy khac thuoc Nguon von LNST thue Lol ich c6 ddng khong
C^ng
Chi tieu vdn chu scr hiru dau tir XDCB chira phan ph6i Idem soit
phit trien
3.445.109.742.483 6.986.344.327 4.574.989.151.798 3.843.345.021.909 51.388.662.947.626
S6 dir diu nim trirdc
688.257.890.102 784.089.755.273
- T5ng trong nim
4.158.196.263.511 1.181.850.295.571 5.340.046.559.082
- Lai/16 trong n&m
(5.721.770.085) (4.101.594.514.168) (974,400.861.282) (5.663.598.093.915)
- Giam trong nam
4.133.367.632.585 1.264.574.242 4.631.590.901.141 4.050.794.456.198 51.849.201.168.066
S6 dir dau nam nay
2.771.170.242 932.284.194.638 935.055.364.880
- Ting trong ky
1.055.094.302.936 260.502.636.451 1.315.596.939.387
- Lai/lo trong ky
(82.822.166.984) (273.256.929.956)
- Giam trong ky
4.136.138.802.827 1.264.574.242 6.618.969.398.715 4.228.474.925.665 53.826.596.542.377
S6 dir cuoi ky

54

UOii IZ) Li'J O Id II

 TAP DOAN C6NG NGHIEP CAO SU VIET NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khcri NghTa, Phudng VQ Thi S^u, Q4n 3 Bdo c^o t^i chlnh hg-p nhlt gifra nien
Quy OP n&m 2022
TP. H6 Chi Minh, CHXHCN Viet Nam

24. Von chu sd1 hihi (Tiep theo)

31/03/2022 01/01/2022
24.2. Chi tiet v6n gop cua chu so” hfru
V6n diu tir cua Nh^ mr6c 38.708.428.190.000 . 38.708.428.190.000
1.291.571.810.000 1.291.571.810.000
C&c c6 d6ng khdc
40.000.000.000.000 40.000.000.000.000
Cpng

Quy 1 n3m 2022 Nam 2021

24.3. Cac giao dich von vol c£c chu s& hfru
40.000.000.000.000 40.000.000.000.000
+ V6n gop d4u nfim
40.000.000.000.000 40.000.000.000.000
+ V6n gop cu6i ky

31/03/2022 01/01/2022
24.4. Cac quy cua TSp doan
4.136.138.802.827 4.133.367.632.585
Quy dau tu phat tri6n
1.264.574.242 1.264.574.242
Quy khdc thupc v6n chu sa hiru
4.137.403.377.069 4.134.632.206.827
I
Cpng 7

31/03/2022 01/01/2022
24.5. Chenh l?ch danh gia lai tai san H
Ch6nh l^ch danh gia lai tai san do c6 phin h6a (1.577.764.667.264) (1.577.764.667.264) U
(1.577.764.667.264) (1.577.764.667.264) \
C^ng Hi

31/03/2022 01/01/2022 2
24.6. Chenh Ifch ty gia h6i doai a

Chenh lech ty gia do chuyln doi bio cao tai chinh 256.432.322.343 446.867.085.315
256.432.322.343 446.867.085.315
Cpng

31/03/2022 01/01/2022
25. Nguon kinh phi
i (37.991.052.791) (103.762.566.063)
- Ngu6n kinh phi dau nSm
16:368.844.561 122.381.085.890
- Ngu6n kinh phi dugc cdp trong ky
(12.156.638.511) (56.609.572.618)
i - Chi sir nghiep
I ( (33.778.846.741) (37.991.052.791)
- Ngudn kinh phi cdn lai cu6i ky

31/03/2022 01/01/2022
I 26. Cac khoan myc ngoai Bang C3n doi ke toan hgp nhat
a. Tai san thue ngoai
197.174.253.797 197.174.253.797
b. Tai san nMn giir hp
197.174.253.797 197.174.253.797
- Vat tit hang hoa nhdn giu Hq, nhan gia cong
- Hang hoa nhan ban hg, nhan ky gui, nhan cdm c6, thi chap
c. Ngoai te cac loai (USD)
27.556.761 36.379.062
- Ngoai te USD
35.615 35.615
- Ngoai t? EUR
485.765 485.765
- Ngoai te LAK
1.781.337.104 2.462.802.816
- Ngoai t$ KHR
80.184 80.182
- Ngoai t$ khdc
67.845.979.308 67.845.979.308
e. No kh6 d6i da xu ly

55
TAP DOAN CONG NGHIfP CAO SU VlfT NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khai NghTa, Phirimg V8 Thi Sau, Quan 3 Bao cao t&i chmh h^p nhit giira nien d$
TP. H6 Chi Minh, CHXHCN Viet Nam QuyQl n5m2022

VI. THONG TIN b6 SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BAO CAO KET QUA BOAT
BQNG KINH DOANH HQP NHAT
Bern vi iinh: VND

01. Doanh thu Mn h&ng v^» cung c^p djeh vu Quy 1 n3m 2022 Quy 1 n2m 2021

- Doanh thu san xuat kinh doanh mu cao su 3.006.841.564.551 2.724.498.437.053

- Doanh thu san xuat v£ kinh doanh cac s&n pham tir cao su 475.488.416.791 800.892.237.335

- Doanh thu ch§ bi4n gd 964.417.262.936 882.409.983.875

- Doanh thu kinh doanh bit dong san, ca sa ha t4ng 137.986.092.322 141.476.481.328

- Doanh thu djeh vu duy tu bio du&ng ha ting KCN 4.726.375.902 26.575.203.871

- Doanh thu djeh vu kinh doanh dien, nude 14.694.374.506 10.961.628.790

129.305.556 109.545.454
- Doanh thu djeh vu du Hch, nh& hang, kh£ch san
133.979.271.800 129.753.227.291
- Doanh thu tir kinh doanh di?n nang .
166.629.631.988 137.999.215.022
- Doanh thu bin hang hoa va cung eSp dich vu khac o
4.854.675.960.019 N
(
C$ng 4.904.892.296.352
N

>
02. Cac khoan giam trCr doanh thu Quy 1 n§m 2022 Quy 1 nam 2021
'N

3.978.606.193 2.035.397.762
- Chi6t khiu thuong mai if

- Giam gii hang ban 7.417.574.808

2.993.642.981
- Hang bdn bi tra lai
11.396.181.001 5.029.040.743
C$ng

03. Doanh thu thuan \k ban hang va cung dip djeh vy Quy 1 nam 2022 Quy 1 nam 2021

2.995.445.383.550 2.719.469.396.310
- Doanh thu thuan san xudt va kinh doanh mu cao su
- Doanh thu thuan san xuat va kinh doanh cac san phlm tir cao su 475.488.416.791 800.892.237.335
964.417.262.936 882.409.983.875
- Doanh thu thuan che bien go
137.986.092.322 141.476.481.328
- Doanh thu thuan kinh doanh bat dpng san, ca sd hy tang
4.726.375.902 26.575.203.871
- Doanh thu.thuan dich vy duy tu bao du&ng ha tang KCN
14.694.374.506 10.961.628.790
- Doanh thu thuan djeh vu kinh doanh di?n, nude
129.305.556 109.545.454
- Doanh thu thuan djeh vu du lich, nha hang, khach san
133.979.271.800 129.753.227.291
- Doanh thu thuin tir kinh doanh dien n&ng
Doanh thu thuin ban hang hda va cung ckp djeh vu khac 166.629.631.988 137.999.215.022

4.893.496.115.351 4.849.646.919.276
Cyng

56
 TAP DOAN CONG NGHIfP CAO SU VI$T NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khoi NghTa, Phu6ng V8 Thj Siu, Quan 3 Bao cao tai chinh h</p nhat giira nien
TP. Ho Chi Minh, CHXHCN Vi$t Nam _____ Quy 01 n5m 2022

Quy 1 nam 2022 Quy 1 ndm 2021

04. Gia v6n h^ng b^n
1.853.235.891.710 2.058.860.505.281
- Gid von san xuit kinh doanh mu cao su
- Gi& v6n san xuat va kinh doanh cac san phim tir cao su 416.878.761.519 390.625.939.789
850.638.719.381 732.610.619.275
i - Gi£ v6n che bi§n go
. - Gid v6n kinh doanh bdt dpng san, ca sa ha tang 47.669.454.942 48.700.157.658

- Gi^ von djch vu duy tu bao du&ng ha ting KCN 601.543.834 921.125.352
10.157.558.504 10.285.369.344
- Gi6 v6n djch vy kinh doanh di?n, nude
121.298.729 95.344.090
- Gid v6n djch vu kh^ch s?n
75.087.294.703 73.524.440.520
- Gid von kinh doanh dien nSng
168.904.371.175 137.820.916.556
- Gid von khde
3.423.294.894.497 3.453.444.417.865
C9ng

■'ff

Quy 1 nam 2022 Quy 1 n£m 2021

X
P
05. Doanh thu boat d$ng tdi chinh:
139.703.853.896 156.131.112.727 ?
- Lai tien gui, tiin cho vay /
4.240.010.000
- Lai ban ede khoan diu tu
10.000.000 9.068.080.000
- C6 tuc, lai nhudn dugc chia
781.832.618 142.235.404
- Lai ban ngoai t?
33.330.152.942 14.144.018.779
- Lai chenh If eh ty gid
36.800.769 0
- LSi bdn hdng tra cham, chiit khdu thanh loan
- Doanh thu hoat dfng tdi chinh khde/ Cac khoan ghi giam doanh 4.342.780.232 2.767.855.246
thu TO
178.205.420.457 186.493.312.156
Cfng

Quy 1 nam 2022 Quy 1 nam 2021

I 06. Chi phi tdi chinh
I
126.126.544.553 147.115.291.428
- Ldi tien vay
- Lo bdn ngo^i t$
577.421.861
14.284.187.585 8.341.061.538
- L6 chenh Ifeh ty1 gid
- Trich Idp/Hodn nhap du phdng giam gia ede khoan diu tu (207.979.688.510)
- Trich Idp/Hodn nhap du phdng giam gid chung khodn kinh (66.738.601.975)
doanh
4.275.371.946 166.204.302.819
- Chi phi tdi chinh khde
145.263.525.945 46.942.365.300
Cfng

57
 TAP DOAN CONG NGHIfP CAO SU VIET NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khai NghTa, Phirdng Vo Thi Sdu, Qu^n 3 B^o c^o t&i chinh hp’p nhat gma men
TP. H6 Chi Minh, CHXHCN Viet Nam ‘___________________ Quy 01 nSm 2022

07. Ph^n lai hole lo trong cong ty lien doanh, lien ket Qu^ 1 nSm 2022 Quy 1 n3m 2021

Cong ty TNHH Nghien cum Khoa h<?c & SXTN Cao su Visorutex (249.213.018) 0

Cdng ty Co phan Go MDF VRG - Dongwha 53.877.909.218 113.577.857.078

C6ng ty C6 ph3n Cao su Th&nh phd H6 Chi Minh 233.322.568 435.956.776
Cdng ty Co phan Cao su Bdn Thcinh 2.186.803.851 0
Cdng ty Co phan Chi sgi Cao su V.R.G SA DO (4.818.184.376) 0
Cdng ty Cd phan Cao su Dau Tidng Viet L£o 1.581.721.566 0
Cdng ty CP Phdt trien Do thi KCN Cao su Vidt Nam 760.281.137
52.812.359.809 114.774.094.991

08. Chi phi ban h&ng Quy 1 nSm 2022 Quy 1 nSm 2021

- Chi phi nhan vien 5.449.760.229 6.396.633.278

- Chi phi vat lieu 6.523.765.817 12.183.996.869
&
p
- Chi phi van chuyen, bde xep 27.441.536.840 28.984.622.507
498.167.539 421.324.954 i
- Chi phi kh&u hao TSCD
- Chi phi dich vu mua ngo&i 47.465.082.332 33.394.521.984
- Chi hoa hong mdi gibi 1.074.910.916 464.088.515
- Chi phi kh&c 24.882.344.909 12.500.701.052
C$ng 113.335.568.582 94.345.889.159

09. Chi phi quan ly doanh nghifp Quy 1 nam 2022 Quy 1 nam 2021

- Chi phi nhan vien 179.867.902.167 158.349.460.841

- Chi phi y§t lidu 8.005.824.051 6.118.518.273
- Chi phi dung cu, do diing 6.426.628.312 4.033.534.721
- Chi phi khdu hao TSCD 21.746.195.073 20.002.148.547
- Thue, phi vd le phi 6.832.495.540 6.089.159.469
- Chi phi dich vu mua ngoai 37.447.696.784 23.334.156.522
l 0
- Trich Quy khoa hoc cdng nghd 92.456.901
- Chi phi dir phong (1.484.709.760) -3.070.824.611
- Chi phi khde (*) 86.384.589.895 94.695.510.633

C$ng 345.319.078.963 309.551.664.395

58
 TAP DOAN CONG NGHIfP CAO SU VIET NAM - CONG TY C6 PHAN
S6 236 Nam Ky Khai NghTa, Phudng VS Thj Sau, Quan 3 B^o c^o t&i chmh hgp nhat gifra nien
TP. H6 Ch( Minh, CHXHCN Vi$t Nam Quy01nam2022

10. Thu nhap khac Quy 1 nam 2022 Quy 1 n5m 2021

- Thu nhap tu cay cao su thanh ly, giy do 56.200.282.511 50.818.715.409

- Thanh ly, nhugng b&n TSCD 43.279.855.806 16.840.003.372
- Tien b6i thu£mg 293.094.748.271 7.014.740.743
- Tien phat thu dirge 1.077.739.365 6.947.180.212
- Thu nhap tir sua chira dudng 16 v4 cac boat dong hoan nguyen 119.160.000
150.570.000
trong vuSn cay cao su
- Nhugng bdn v6t tir, ph6 li^u 1.056.337.028 1.100.714.559
- Thu nhap tir trong xen canh cay nong nghiep trong virfrn cao su 4.899.901.457 4.642.592.859
- Cdc khoan khac 50.974.233.833 29.739.397.706
Cgng 450.733.668.271 117.222.504.860

i
11. Chi phi khde Quy 1 nSm 2022 Quy 1 n3m 2021

- Thanh ly, nhuong ban TSCD 1.391.003.621 15.865.028/630

- Tiln bdi thirdng 2.020.391.092

- Cac khoan bj phat, cham ngp 205.180.764 954.456.334

- Nhuong b£n vat tu, phe lieu 486.947.600 75.360.600

- Chi phi thiet hai tu cay cao su 686.615.273

- C<ic khoan kh&c 46.676.182.344 40.273.540.633

★
Cyng 48.759.314.329 59.875.392.562
C

12. Chi phi thue thu nhap doanh nghiep hi^n h&nh Qu^ 1 nam 2022 Quy’ 1 n3m 2021

- Chi phi thu4 thu nhap doanh nghifp tinh tren thu nhap chiu thuS 195.266.820.628 137.172.765.956
nSm hien h&nh

- Di^u chinh chi phi thul thu nhap doanh nghiep ciia cac nam (278.795.060) 153.580.933
tnrdrc vao chi phi thue TN hien h^nh nam nay

T6ng chi phi thue thu nhap doanh nghifp hifn h&nh 194.988.025.568 137.326.346.889

13. Chi phi thue thu nhip doanh nghiep hoan lai: Quy 1 nam 2022 Quy 1 nam 2021

- Chi phi thu4 thu nhlp doanh nghiep hoan lai phat sinh tir cac (80.370.860.571) (87.245.733.877)
khoan ch6nh l$ch tarn thbi phai chiu thul

- Chi phi thu4 thu nhap doanh nghifp ho3n lai phat sinh tir vife 69.061.077.188 37.656.417.792
hoan nhap tai san thue thu nhap hoan lai

TSng chi phi thul thu nhap doanh nghiep hoan lai (11.309.783.383) (49.589.316.085)

59
 TAP DOAN CONG NGHl£P CAO SU Vl£T NAM - CONG TY C6 PHAN
S6 236 Nam-Ky KMi NghTa, Phuemg V5 Thj Sdu, Qu$n 3 Bao c&o chinh hgp nhat gifra nien
TP. H6 Chf Minh, CHXHCN Vi$t Nam Quy01nam2022

VII. CAC THONG TIN KHAC

01. Cong cu t^i chmh
C^c loai cong cu t^ii chmh cua Tap do^n
a. T&i san t^i chlnh
Tiln v^i tirong duong tien
Ph^i thu kMch hang,
phai thu khdc
C^c kho^n cho vay
Dau tir ngdn han
Dau tu dai han
C$ng
Gi^ trj so s^ch
Dau n5m Cu6i ky
Gia g6c Dy phdng GU> goc Dir phdng
5.303.619.340.768 5.051.844.990.062
3.316.804.524.645 (676.280.427.676) 3.604.300.475.846 (764.902.716.102)
863.450.371.390 837.097.980.562
10.279.372.907.167 (68.237.000) 9.858.647.308.192 (68.237.000)
2.782.399.202.177 (22.172.522.807) 3.408.579.342.330 (22.172.522.807)
22.545.646.346.147 (698.521.187.483) 22.760.470.096.992 (787.143.475.909)

Gi3 tri so sach

b. Ny phai tra t&i chinh
Dau ndm Cuoi ky
Phai tra ngudi ban, phai
3.726.328.414.718 3.723.170.740.378
tra khdc
✓
Oj
Chi phi phai tra 575.254.221.563 645.112.252.283
Vay vii ny 9.005.447.270.340 8.765.379.980.505
C§ng 13.307.029.906.621 13.133.662.973.166

<9.
Tai san tai chinh va ny phai tra t^i chinh chua duyc ddnh gid lai theo gia tri hyp ly tai ngay ket thiic ky ke loan do s.
Thong tu 210/2009/TT-BTC vd cac quy dinh hien hanh yeu cau trinh bdy Bao cao tai chinh va thuyet minh thong tin doi
vdi c6ng cu tdi chinh nhimg khong dua ra cdc hudng dan tuorng ducmg cho viec ddnh gid vd ghi nhan gid tri hyp ly cua
cdc tdi san tdi chinh vd ny phai tra tdi chinh, ngoai tru cdc khoan trlch lap du phdng ny phai thu kh6 d6i vd du phdng
giam gia cac khoan ddu tu chung khodn da duyc neu chi ti6t t^i cdc ThuySt minh lien quan.
Qudn ly rui ro tdi chinh
Rui ro tdi chinh ciia Tap dodn bao gdm rui ro thi trudng, nii ro tin dung vd rui ro thanh khoan. Tap dodn da xay dung he
thdng kilm sodt nhdm dam bao sir can bang 6 muc hyp ly gitta chi phi rui ro phdt sinh vd chi phi quan ly nii ro. Ban
Gidm doc Tap dodn cd trach nhi?m theo ddi quy trinh qudn ly rui ro de dam bao su can bang hyp ly gifta rui ro vd kiem
sodt nii ro.

a. Rui ro thj trird'ng: Ho^t dyng kinh doanh cua Tap dodn s6 chii yeu chiu rui ro khi cd su thay ddi ve gid, ty gid hdi
dodi vd Idi suit.
- Rui ro ve gid: Tdp dodn chiu rui ro ve gid cua cdc cdng cu von phdt sinh tir cdc khoan ddu tu cd phidu ngdn han vd ddi
han do tlnh khdng chdc chdn vd gid tucmg lai cua cd phidu dau tu. Cdc khoan dau tu cd phidu ddi han duyc ndm gift vdi
muc dlch chien luyc lau ddi, tai thdi diem ket thuc ndm tdi chinh Tap dodn chua cd ke hoach bdn cdc khoan dau tu nay.
- Rui ro ve ty gid h6i dodi: Tap dodn chiu rui ro ve ty gid do gid tri hyp ly cua cdc ludng tidn trong tuong lai cua myt
cdng cu tdi chinh sS bidn dong theo nhung thay ddi cua ty gid ngoai te khi cdc khoan vay, doanh thu vd chi phi cua Tap
dodn duyc thuc hien bang don vi tien t§ khdc vdi dong Vi?t Nam.
- Rjii ro vi lai suit: Tap dodn chiu nii ro \h Idi suit do gia tri hop ly cua cdc ludng tidn trong tucmg lai cua mot cdng cu
tai chinh se bien dong theo nhung thay ddi cua Idi suat thi trudng khi Tap dodn cd phdt sinh cdc khoan tien giii cd hodc
khdng cd ky han, cdc khodn vay vd ny chju ISi suat tha ndi. Tdp dodn quan ly rui ro lai suit bang each phdn tlch tinh
hinh canh tranh tren thi trudng de cd duyc cac lai suat cd lyi cho muc dlch cua Tap dodn.
60
 TAP DOAN CONG NGHIfP CAO SU Vl£T NAM - CONG TV C6 PHAN
S6 236 Nam Kh6i NghTa, Phudng V5 Thi S4u, Quan 3 Bdo cao t&i chmh hgp nhit gifra nien do
TP. H6 Ch( Minh, CHXHCN Viet Nam Quy01nam2022

b. Rui ro tin dung

Rui ro tin dyng 1^ nii ro m& m6t ben tham gia trong mpt c6ng cy chinh hoac hop dong khong c6 kha nSng thuc hien
du<?c nghia vu cua minh dan den t6n that ve tii chinh cho Tap do&n. Tap do^n c6 cdc nii ro tin dung tir boat dpng d6ng
san xuat kinh doanh (chu yeu d6i vdi cdc khoan phai thu kh£ch h^ng) vh hoat d6ng t&i chinh (bao gom tien giri ngan
hang, cho vay \k cic c6ng cu tai chinh kh&c).

Tren 01 nSm
Tai ngay dau n5m Tir 01 nSm trd’ xulng din 05 nSm Tren 05 nam T6ng cyng

Tien va tucmg dirong tiln 5.303.619.340.768 5.303.619.340.768

rnai mu KJiacn naug,
phai 3.002.012.478.464 314.792.046.181 3.316.804.524.645

Cdc khoan cho vay 10.520.019.690 852.930.351.700 863.450.371.390

Dau tu ngan han 10.279.372.907.167 10.279.372.907.167

Dau tu dai han 98.089.665.753 2.684.309.536.424 2.782.399.202.177

Cyng 18.595.524.746.089 1.265.812.063.634 2.684.309.536.424 22.545.646.346.147

Tr£n 01 n3m
Tai ngay cuoi ky din 05 n3m Tren 05 n3m Tdng cyng
Tir 01 n3m tro* xuong
Tien va tuong ducmg tiln 5.051.844.990.062 5.051.844.990.062
i
pnai mu Knacn nang, O
phai 3.218.358.862.651 385.941.613.195 . 3.604.300.475.846
! thu Vh&r 3C
Cac khoan cho vay 10.526.936.760 826.571.043.802 837.097.980.562

Dau tu ngSn han 9.858.647.308.192 9.858.647.308.192 V

2.735.811.660.255 3.408.579.342.330 *
Dau tu dai han 672.767.682.075 'o

C$ng 18.139.378.097.665 1.885.280.339.072 2.735.811.660.255 22.760.470.096.992 ^

c. Rui ro thanh khoan

Rui ro thanh khoan la nii ro Tap doan gap kh6 khan khi thyc hifn cdc nghia vu tai chinh do thieu von. Rui ro thanh
khoan cua Tap dodn chii yeu phdt sinh tir vi?c cdc tai san tdi chinh va ncr phai tra tdi chinh c6 cdc thdi diim dao han
khac nhau. Thdi han thanh toan cua cdc khoan no phai tra tdi chinh dua tren cac khoan thanh toan du kien theo hop
d6ng (tr6n ca sd ddng tiln cua cdc khoan g6c) nhu sau:

Tap dodn cho ring muc do tap trung rui ro doi vdi viec tra n<7 la thap. Tap dodn co kha nSng thanh todn cac khoan no
din han tir ddng tien tir hoyt dpng kinh doanh vd tiln thu tir cac tai san tdi chinh ddo han.
i

!
(

61
 Ti\P DOAN CONG NGHIfP CAO SU Vl£T NAM - C6NG TY C6 PHAN
S6 236 Nam Ky Khdi Ngliia, Phirdng V6 Thi Sau, Quan 3 B^o cao t^i chi'nh hgp nhat gifra nien dp
TP. H6 Chi Minh, CHXHCN Vigt Nam Quy01n5m2022

Tren 01 nSm
Tai ng^y dau n3m TrSn 05 nSm Tong c§ng
Tir 01 nSm tro xuong den 05 ndm
Phai tra ngirdi bdn, phai 3.726.328.414.718
3.349.480.991.313 376.847.423.405 0
tra kh<tc

Chi phi phai tra 473.482.247.217 101.771.974.346 0 575.254.221.563

Vay v& ng 2.661.903.488.666 251.765.036.124 6.091.778.745.550 9.005.447.270.340
COng 6.484.866.727.196 730.384.433.875 6.091.778.745.550 13.307.029.906.621

Tren 01 nSm
Tai ng^y cuoi ky den 05 nSm Tren 05 nSm T6ng c6ng
Tir 01 n3m tra xuong
Phii tri ngudi bin, phii
3.393.658.651.252 329.512.089.126 P 3.723.170.740.378
tri khic
Chi phi phii tri 570.088.097.075 75.024.155.208 0 645.112.252.283

Vay vi na 2.684.600.480.773 -10.999.245.818 6.091.778.745.550 8.765.379.980.505

Cpng 6.648.347.229.100 393.536.998.516 6.091.778.745.550 13.133.662.973.166

02. Nhirng khoin ny ti£m ting

Khong phit sinh bit ky khoin ng1 tiSm ting nio phit sinh tir nhtmg sir ki?n di xiy ra c6 the inh huong den cac thong tin
di duoc trinh biy trong Bio cio tai chlnh hop nhat mi Tip doin kh6ng kiem soil dirge hoic chira ghi nhin. TA
'N
03. Nhfrng sy ki^n phat sinh sau ngiy ket thuc ky ke toin Ca

IE
’MC
Tip doin khong c6 sg kifn nio phit sinh sau ngiy kit thuc ky kd toin d6i hoi phii trinh biy hay cong b6 thong tin tren
Bio cao tii chlnh hgp nhat giua nien d6 Quy 01 nim 2022 ciia Tip doin. '7
■ <£

04. Thong tin theo bg phan

D6 phyc vu muc dlch quin ly, Tip doin dirge t6 chuc thinh cac bg phin kinh doanh dira tren loai hinh sin phim vi
i
djeh vu cung cip, bao g^m cic bg phin kinh doanh nhu sau:
i

• Sin xuit vi kinh doanh mu cao su: bao gom boat dong sin xuat, che biin vi kinh doanh mu cao su thien nhien;
• Sin xuit vi kinh doanh cic sin phim tir cao su: bao g6m hoyt dgng sin xuit, che bien vi kinh doanh mu cic
sin pham tu cap su thien nhien;
• Sin xuit vi kinh doanh che bien g§: bao gom hoat dgng so che, sin xuat vi kinh doanh cic sin phim tir go cao
su;
• Xiy dung bat d$ng sin, co so ha ting: bao gom cic hoat dgng diu tu xiy dung bit dgng sin vi ca sa ha ting
cho muc dlch di bin vi cho thue tai cac dy in cua Tip doin efing nhu cac hoat dgng bit dgng sin khic;
• Kinh doanh dich vu du lich, nhi hing, khich san vi cic dich vy lien quan: bao g6m cung cip djeh vu du lich,
cho thue nhi hing, khich san vi cac dich vy lien quan cua Tip doin;
• Kinh doanh di?n ning: bao g6m cic hoat dgng kinh doanh di$n thuemg phim tai cic du in Nhi miy dign cua
Tip doin;
• Cic hoat dong kinh doanh khic: bao g6m cung cip djeh vu tu vin, dich vu xiy dung, dich vu vin chuyen, djeh
vu ky thuit, nong nghiep vi cic dich vy khic.

62
TAP DOAN CONG NGHI$P CAO SU VIET NAM - CONG TY C6 PHAN
So 236 Nam Ky Khcri NghTa, Phirdng V6 Thi S^u, Quan 3 Bao cao t&i chi'nh hop nhat giira nien do
TP. Ho CKi Minh, CHXHCN Viet Nam Quy 01 n5m 2022

04. Thong tin theo bo phfin (Tiip theo)

Thong tin v£ doanh thu, loi nhuan vk mpt s6 san va cong no cua bo phan theo Itnh vuc kinh doanh cua Tap doan tai ngay 31/03/2022 vk cho Quy 01 nam 2022 nhu sau:

Sin xuat va kinh Xay dung, bat Djch vy du Ijch,

Chitieu Sin xudt vi kinh Kinh doanh di$n Hoatd$ngkinh Dieu chinh vi loai
doanh c£c sin pham Che bi4n g§ d$ng s3n, co* sd ha nhl hing, kh&ch Tong cyng
doanh mu cao su nSng doanh khic trir
tir cao su ting san
Doanh thu thuan
Doanh thu thuin cho ben
2.995.445.383.550 475.488.416.791 964.417.262.936 157.406.842.730 129.305.556 133.979.271.800 166.629.631.988 4.893.496.115.351
thiir ba
Doanh thu thuan gifra cic
(681.798.516.197) , 5.123.106.000 289.609.218 (7.592.016) 60.225.098.840 616.168.294.155
b6 ph§n (1)
Tdng doanh thu thuan 2.313.646.867.353 475.488.416.791 969.540J68.936 157.696.451.948 129.305.556 133.971.679.784 226.854.730.828 616.168.294.155 4.893.496.115.351
Ket qua boat d$ng kinh
doanh
Khau hao tai sin cd djnh 353.637.735.683 35.468.226.858 42.051.713.914 5.283.805.559 378.647.880 30.715.886.384 4.662.592.111 472.198.608.389
Phin dupe chia tir iai/(lo)
(1.065.549.409) 53.877.909.218 52.812.359.809
ciia edngtyliln kit
Thu nh|p/(l§) trtrd’c
825.708.618.616 32.843.376.655 116.746.872.942 77.422.887.507 (1.372.206.669) 46.713.187J32 (50.915.220.325) 17.211.417.060 1.064.358.933.118
thue theo bd phin (2)
Tong t&i sin (3) 50.433.824.817.923 1.400.997.583.314 3.714.689.654.358 6.534.935.688.943 38.455.808.308 2.482.508.005.617 4.798.264.945.091 (5.132.863.262.544) 64.270.813.241.010 ^>
Tong np phai tri (4) 9.158.451.023.286 546.541.963.285 846.310.272.843 ################ 29.399.070.530 80.552.450.089 409.319.421.073 (4.929.563.150.555) 16.209.668.849.354

63

ilSOi
TAP BOAN CONG NGHl£P CAO SU VIET NAM - CONG TY C6 PHAN
So 236 Nam Ky Khai NghTa, Phudng VS Thi Sail, Quan 3 Bao cao chinh hgp nhat gitra nien Sq
TP, H6 Chi Minh, CHXHCN Viet Nam Quy 01 n5m 2022

04. Thdng tin thco b§ phan (Tiep theo)

Liji nhu|n cua tirng b$ phan khong bao gom nhirng khoan myc sau:

Lyi nhuln cua tirng bp phpn khong bao g^m nh&ng khoin muc sau:
San xuit kinh Xay dung, bit Djch vu du Ijch,
Sin xuat vi kinh Kinh doanh dipn Hopt dpng kinh Dilu chinh va loai
doanh cic sin pham Chi biln gS dpng sin, ctr sif hp nhi hing, khich Tdng cpng
doanh mu cao su ning doanh khic trir
tir cao su ting san
Doanh thu tai chinh 122.566.884.130 9.458.451.196 4.712.762.258 116.538.922.608 108.984.176 1.280.821.852 272.537.875.071 (348.999.280.834) 178.205.420.457
Chi phi tii chinh 85.840.440.419 2.911.592.459 24.991.622.907 3.553.754.983 27.553.546.690 (4.616.350.596) 5.028.919.083 145.263.525.945
Thu nh$p khic 596.118.025.081 432.583.932 3.929.010.234 3.014.515.558 ' 3.020.444 15.793.457.014 (168.556.943.992) 450.733.668.271
Chi phi khic 45.366.870.300 981.817.294 2.380.666.815 , 660.487.433 1.395.478 17.267.007 (649.189.998) 48.759.314.329
Tai sin ciia tirng bp phan khong bao g6m cic khoin muc sau vi nhung tai sin nay dupe quin ly tip trang:
Don vi link: VND
Diu tu tii chinh ngin han 1.712.161.051.858 583.813.205.482 373.400.000.000 5.028.585.454.039 46.679.536.031 367.185.506.849 1.746.754.316.933 9.858.579.071.192
Phii thu vfi chuyln
nhupng khoan diu tu
Phii thu ve cho vay ngin 183.605.994.378 229.441.852.106 (402.520.909.724) 10.526.936.760
Thul GTGT dupe khau tru 458.730.261.462 23.401.096.282 5.456.136.788 745.512.227 455.594.448 4.947.951.135 8.989.501.699 502.726.054.041
Thue va cic khoin khic
112.999.364.634 743.459.001 6.301.561.417 60.553.664.427 1.093.072.820 453.662.010 99.763.211.422
phii thu Nha nude 281.907.995.731
Phii thu ve cho vay dii 70.994.466.038 1.009.098.857.728 (253.522.279.964) 826.571.043.802
Dau tu tai chinh dii hpn 14.585.960.736.064 8.402.332.535 8.985.867.003 946.881.646.050 968.030.317 75.258.229.854 36.565.378.233.533 (48.805.428.255.833) 3.386.406.819.523
Tii sin thul thu nhip
11.070.032.990 7.889.600.905
hoin lai 183.672.432.668 202.632.066.563
T6ng cpng 17.135.521.907.424 616.360.093.300 394.143.565.208 6.044.655.877.648 49.196.233.616 447.845.349.848 39.659.425.973.421 (49.277.799.012.853) 15.069.349.987.613
No phii tra ciia tirng bp phan khong bao gdm cic khoin myc sau vi nhung khoin np phii tri nay dupe quin ly tip trung:
Dan vj tinh: VND
Thue vi cic khoin phii
373.762.132.725 12.452.410.426 21.031.654.702 26.678.084.680 655.426.800 9.556.506.581 3.041.403.656
npp Nhi nude 447.177.619.570
Vay vi np thue tii chinh
1.327.751.882.844 279.781.337.524 1.016.913.744.387 331.865.679.461 97.239.250.000 33.569.496.281
ngin han (402.520.909.724) 2.684.600.480.773
Vay vi np thue tii chinh
4.852.572.022.948 21.569.188.528 539.104.006.585 826.512.713.922 94.543.847.713
dii han
(253.522.279.964) 6.080.779.499.732
Thue thu nhip hoin Ipi
phii tri
Tdng cpng 6.554.086.038.517 313.802.936.478 1.577.049.405.674 358.543.764.141 655.426.800 933.308.470.503 131.154.747.650 (656.043.189.688) 9.212.557.600.076

64

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TAP DOAN CONG NGHIfiP CAO SU VIET NAM - CONG TY CO PHAN
S6 236 Nam Ky Kh6i Nghia, Phirbug V5 Thi Sdu, Quan 3 B&o cao tai chi'nh hop nhat gifra nien do
TP. H6 Chi Minh, CHXHCN Viet Nam Quy 01 n5m 2022

05. Cam ket khac

Tai ngay lap Bao do tai chi'nh hop nhlt giffa nien do, Tap doan co nhimg cam kh d6i vai cac t6 chuc khac v6 viec bao lanh vay v6n d6i vdi cac don vj thanh vien nhu sau:

Ngay bao Dorn vi nhan bao So tien bao I3nh

STT Don vj diroc bao lanh Thir bao lanh sd Muc di'ch bao lanh
lanh lanh, uy thac USD VND
1 Cty TNHH MTV Cao su Quang Nam 2473/CTBL-TCKT 29/8/2013 SHB 78.000.000.000 Diu tu xay dung co ban cao su
2 Cty TNHH MTV Cao su Quang Nam 2720/CTBL-TCKT 23/9/2013 SHB Bau tu xay dung co ban cao su (tra
88.546.900.000
no cho RPC)
3 Cty CP VRG Phu Yen 1865/CSVN-TCKT 04/07/2013 Vietinbank - Phu Yen 191.733.798.000 Thuy dien La Hieng 2

4 Cty CP VRG Phu Yen 1593/CTBL-CSVN 06/04/2014 Vietinbank - Phu Yen 100.854.000.000 Tra no cho RFC
5 Cty CP Cao su Dong Nai - Kratie 1346/CSVN-TCKT 21/05/2013 SHB-TP.HCM Diu tu xay dung co ban cao su
1.875.000
6 Cty CP Cao su Bong Nai - Kratie 496/CSVN-TCKT 10/03/2011 SHB-BN 91.280.000.000 B&u tu 4.100ha cao su tai CPC
7 Cty TNHH MTV Cao su Thanh H6a 3306/CTBL-CSVN 20/11/2013 SHB Bau tu cham soc cao su KTCB + tra
68.540.493.000
no cho RFC ___________ ______
8 Tong Cong ty Cao su Bong Nai 420/CSVN-TCKT 20/2/2013 VCB-BN 120.000.000.000 DSu tu xay dung co ban cao su
9 Cty CP Cao su Dien Bien 3547/CTBL-TCKT 9/12/2013 SHB 28.727.400.000 Bau tu xay dung ccr ban cao su

10 Cty CP Cao su Dien Bien 913/CTBL-TCKT 7/4/2014 SHB-Khanh Hda Bau tu cham soc cao su (tra no cho
14.770.800.000
RFC)

11 Cty CP Cao su Son La 2376/CSVN-TCKT 08/10/2012 SHB-TP.HCM 9.240.000.000 Bau tu xay dung ccr ban cao su

12 Cty CP Cao su Son La 3211/CTBL-TCKT 13/11/2013 SHB-TP.HCM 34.055.000.000 Bau tu xay dung co ban cao su

13 Cty CP Cao su Son La 482/CTBL-TCKT 27/02/2014 SHB-TP.HCM Bau tu ch5m s6c cao su (tra no cho
44.109.738.750
RFC)

14 Cty CP Cao su Son La 569/CTBL-TCKT 10/3/2014 SHB-TP.HCM 39.503.800.000 DSu tu xay dung ca ban cao su
Cty TNHH MTV Cao su Huong Khe Bau tu xay dung co ban cao su + tra
15 3544/CTBL-CSVN 9/12/2013 SHB 271.592.000.000
HT ng cho RFC___________________

65

9 l°ll
TAP DOAN CONG NGHIEP CAO SU VIET NAM - CONG TV CO PHAN
So 236 Nam Ky Khoi NghTa, Phuong Vo Thi Sau, Quan 3 Bao c^o t&i chfnh hffp nhat gi&a nien d§
TP. H6 Ch( Minh, CHXHCN Viet Nam Qu^Ol n5m 2022

Ng&y bao Bo’ll vi nhan bao So tien bdo lanh

STT Bon vi diro’c bao lanh Thir bao 13nh so Muc dich bao 13nh
ISnh lanh, uy thac USD VND

16 Cty CP Cao su Lai Chau II 3885/CTBL-TCKT 30/12/2013 SHB-Khanh Hoa 52.244.370.000 Bau tu xay dimg ca ban cao su

17 Cty CP Cao su Lai Chau 213/CTBL-TCKT 23/01/2014 SHB-KMnh Hoa 61.082.948.000 BSu tu xSy dimg ca ban cao su

18 Cty CP G6 MDF VRG Kien Giang 1891/CTBL-TCKT 6/7/2017 Vietinbank - HCM DSu tu du dn NM CBG v& du an
477.000.000.000
rung
T6ng c6ng 1.875.000 1.771.281.247.750

66
TAP DOAN CONG NGHIfiP CAO SU Vl£T NAM - CONG TY C6 PHAn
S6 236 Nam Ky Khai NghTa, Phu6mg V6 Thj S&u, Quan 3 Bdo cao t&i chi'nh hpp nhat giCra nien 3$
TP. H6 Chi Minh, CHXHCN Viet Nam Quy01nam2022

06. So li^u so sinh

S6 li?u so s^nh tren Bdo Ctio t^i chinh hop nhlt la s6 li?u cua Bdo c&o tai chlnh hop nMt cho nSm tai chinh ket thuc tai
ng^y 31/12/2021 da dirge kiim toin bOi Cong ty TNHH Kiem todn xh Tham djnh gia Vi?t Nam (AVA).

07. Phe duyft Bao cdo tai chinh hgp nhat githa nien dg

Bao cao tai chinh hgp nhat giiia ni6n cho Qu^ 01 nSm 2022 cua Tap doan C6ng nghiep Cao su Vift Nam - Cong ty
Co phin dugc Ban Tong Giam doc phe duygt de ban hanh vao ngay thangfitfraps
O;
f^/TAP BOA
^/C0NG NGH EP\\

*\VIET NAM/*
tv c6 I’HAN/^

TP;
Ngird'i lap bieu Ke toan trunng Tong Giam doc
Nguyen Hong Minh Pham V2n Hoi Em LS Thanh Hu'ng
TP. Ho Chi Minh, Viet Nam
Ngay^f thang 04 n&m 202^

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