BAO CAO TAI CHINH RIENG CONG TY C6 PHAN CAO SU PHUGC HOA Cho néim tai chinh két thie ngay 31/12/2020 (6a duge kiém toan)CONG TY CO PHAN CAO SU PHUOC HOA Xa Phudc Hoa, huyén Phi Gigo, tinh Binh Duong, NOI DUNG Bio céo cia Ban ng Gia ae Bio cdo kiém toan d9e lap Bao cdo tai chinh riéng 4a duge kiém ton ‘Bing céin d6i ké toan riéng 'Béo clo két qua hogt dng kinh doanh rigng Béo cdo Iuu chuyén tién t8 riéng, ‘Thuyét minh Béo céo tai chinh ring Trang 02-03 04 05-46 05-06 07 08-09 10-46 ee is OcCONG TY CO PHAN CAO SU PHUOC HOA XA Phurée Ha, huyn Pha Gigo, tinh Binh Duong BAO CAO CUA BAN TONG GIAM DOC Ban Téng Giém dée Cong ty Cé phn Cao su Phude Hoa (sau day goi tt la “Cong ty”) trink bay Bo eo eta minh va 'Béo edo tai chink ring cho nim thi chink két thic ngay 31/12/2020. CONG TY Cong ty Cé phin Cao su Phude Ha duge thn lp vhost ng theo Gy ching nh dng ky doenh ngiép One ty ed phn 6 3700147832 do Sé Ké hoach va Diu tw iah Binh Duong cdp lin du ngdy 03 thang 03 nim 2008, dang gy thay i Kn he su ngly 31 théng 10 nam 2018, “Tru sir ehinh cia Cog ty Auge dt ta: XA Phude Ha, huyén Phi Gio tinh Binh Duong. HOI DONG QUAN TRI, BAN TONG GIAM DOC VA BAN KIEM SOAT CC thinh vi8n eta Hi dng Quan tr tong ns va tg ngy Ip bao cto ndy bao gim: Ong Hujnh Kim Nhyt Chi ich (B8 nhigm ngiy 10/03/2020) Ong Le Phi Hang chitch (Mién nin nga 10/03/2020) Ong NguyEn Vin Tue “Thanh vién Gng Bai De Vinh “Thanh vien BA Nguyén Thi Lam Hing Thanh vign Ba Neuyén Thi PhINg ‘Thanh vign (88 nig ngty 11032020) Cie thinh vign eta Ban Téng Gidm de d& didu hanh Cong ty trong mm vit tai ngay lap bfo edo ndy bao gdm Ong Nguyen Van Tuge Tang Gi abe Ong. Hujnh Kim Nat Pho Téng Gidm dBc (Min nhigm ngiy 10/03/2020) Ba Nguyén Thi PhiNga Phé Téng Gidm dBc Ong Vo Thanh Ting. Phé Tang Giém déc Céc thanh vign cia Ban Kiém soat bao gbm: Ong Vo Thanh Hai raring ban (88 nhigm ngay 11/03/2020) Ong Duong Van Khen Trg ban (Mtn nnigm ngiy 11/03/2020) Ong Neuyén Thanh Bite “Thanh vign ng Va Qube Anh Thin vie KIEM TOAN VIEN n todn c&e Bao céo tai chinh riéng cho Cong ty Céngty TNHH Hing Kiém totn AASC 4 thy higCONG TY CO PHAN CAO SU PHUOC HOA Xa Phurée Hoa, huyn Phu Gido, tinh Binh Duong CONG BO TRACH NHIEM CUA BAN TONG GIAM BOC DOI VOI BAO CAO TAL CHINH RIENG Ban Téng Giém dée Céng ty chiu tréch nhigm v8 vige I8p Béo céo tai chinh riéng phn énh trung thye, hop ly tinh inh ti chin, KEt qua hogt ééag kinh deanh va tinh hinh Izu choydn tin t@ cia Cong ty trong nim. Trong qui trinh 1p Bio céo tdi chinh riéng, Ban Téng Gidm dbc Cong ty cam két da tun thi cfc yeu clu sau: = Xfy dim va duy tri kiém sodt noi bO ma Ban Téng Gidm dBc va Ban quin tri Cong ty xéc di [a cn hide. dias bio cho vige lop va tinh bay Bao cfo ti chinh riéng khOng cbn sai sot tong yéu do gian lon hoge do nhém lan; = Lua chon efe chinh sich ké ton thich hop va ap dung cfc chinh sdch nay mt ech nt quan; = Duara ede din gid vi dy dosin hop Iva thn trong; = Neu ofc chun me Ké ton duge p dung o6 due un th hay Kn, e6 nt, dung sei fc rong Ee dén mie cln phi cOng bb va gitithich trong Béo clo tai chinh rgng hay Khong; = Lip va tinh by of Bo eto thi chinh riéng tn cos tun tht cde Chun myc Ké toén, Ché 9 KE todn doar rghigp Vigt Nam va ede quydinh phap I c6 liga quan dén vige lap va tinh yb cto ti chin; = Lap cde Bho céo ti chink rigng dya ttn cos host dng kinh doa i yc, te truémg hop dng thé cho ring ‘Cong ty sé tiép tuc hoat dng kinh doanh. 1 drge lu git 8 phin énh tinh hinh ti chin cia COng ty, ‘dim bio ring Bio céo ti chin ring tuén tht cdc quy dish ty va thu hign cdc Ban Téng Giam déc Cong ty dim bao ring cée 36 ké toa ‘i mize d@ trang tac, hop Iya bt cir thoi diém nao v8 nh eda Nha nude. Déng thoi c6tréch nhigm trong vige bio dim an toin tt sn eta Cong big phdp thich hop 48 naan chgn, phat hign céc hanh vi gian lin va ei vi pham khéc. ‘Ban Téng Gidm dée Cong ty cam két ring Bao edo tai chin riéng 48 phan én trang thye va hop ly hint hinh cia Cong ty tai thi digm ngdy 31 thing 12 nam 2020, két quai hogt dng kinh doanh va inh tints ta chuyén tién t¢ ho atin tai chinh két thie etng ngay, phi hop v6i Chuin myc ké todn, Ché dé todn doanh nghiép Viet Nam va tun thi cfe quy dinh pha 1yc6 Ign quan dén vigcIfp va trinh bay bdo cdo tai chin, Cam két khde Ban T8ag Gidim Abc eam ket ring Cong ty tun thi Nghi ith 712017/ND-CP ngay 06/06/2017 huring din vé quan tr edng Ap dng Ai wi cong ty di ching vb Cg ty Kg vipa nav cg 6 thn in theo guy in “Thong ur s6 155/2015/TT-BTC ngay 06/10/2015 cia BO Tai chinh huémg din cGng bé thOng tin tén Thi tring chimg Khon. Binh Dicomg, ngéy 20 thang 01 nam 2021 TM. Ban Téng Gidm abe Git abe! ee wR Wes)Slaasc $6: p2OORL4. D4 /BCTC.HCM BAO CAO KIEM TOAN DQC LAP Kinh gi: Qug Cé dong, H6i ding Quin tri va Ban Téng Giim ade Cong ty Cé phiin Cao su Phurée Hoa Ching t81 da kiém toan Bao cdo ti chinhrigng kem theo cia Cang ty C6 phin Cao su Phude Ha duge lép ngay 20 thing O1 nim 2021, tr trang 05 dén trang 46, bao gm: Bang ean d6iké toa riéng ta ngty 31 théng 12 nm 2020, Bio edo két qua hogt dng kinh doanh rigng, Béo cio hvu chuyén tién t& ring cho nim tai chinh Két thic cing ngay ‘Ban thuy€t minh Bao cdo ti ehinh riéng. ‘Trach nhigm etia Ban Téng Gidm abc Ban Téng Gidm dc Céng ty chiu tric nhigm vé vige fp va tinh bly trung thye va hgp Ij Béo eéo ti chinh riéng ceia Céng ty theo Chudn mge ké ton, Ché dp ké tan doanh nghigp Vigt Nam va cdc quy dinh php 1 e6 lién quan ‘dén vige [gp Va trinh bay bao céu tai chin va chu tréch nhigm v8 kiém sodt n6i b ma Ban Téng Giém de xéc dinh ta edn thigt €& dim bio cho vige lép va trinh bay Béo edo tai chinh riéng khong ed sai s6t trong yéu do gian lan hoe nd in ‘Trich nhigm ciia Kiém todn vin “Teich nh eta ebingt6i Ka dua ra ykidn vé Bao cio si chinh ring dya tén két qua cia cude kiém todn. Ching tot tod theo cde Chuén mye kiém ton Vigt Nam. Cée chudn myc nay yéu edu ching ti tuén thi uy dinh vé dg0 die nghé nghigp, lip ké hogch va thy hign cupe kiém tod d8 dat duge sy dim Tiga Bao co ti chinh ring ea Cong ty €6 cén sai sot tong yéu hay khong, Cong vige kiém toin bao gdm thye hign ede thi rye nim thu thép cfc bing chimg kiém todn vé ede 6 liga va thuyét minh trén Bao céo tai chinh riéng. Cac thi tue kiém toan diroe Iya chon dya trén xét dodn cia kiém todn vién, bao gdm danh gid rai ro ¢6 sai s6t trong yéu trong Bao edo tai chinh riéng do gian [an hoje nham lan. Khi thye hign dénh sid cde ri ro nay, kiém todn vign da xem xét kiém soat ni bO cua Cong ty lign quan dén vigc lap va tinh bay Bao fo tai chinh ring trung thye, hop If nim thiétké cdc th tue kiém ton phi hop v6i tinh hinh thye 1, tuy mhién hdng ahdm me dich da ra'ykién véhigu qua cla kim soat ni bp cia Cong ty. Cong vigekiém todn etng bao gdm dinh gi tinh thich hop cia cdc chinh sich ké toan dge dp dung. va tinh hyp ly eu cA use tn KE todn cle Ban idm déc cing nh dénh gid vigetrinh bay tg thé Bao co ki ehinh ign, Ching ti tin tuéng ring ede bing chimg kim toan ma ching tO d2 thu thap duge la day dui va thich hop lam co sé cho y kién kiém toan eta ching ti. YY kién ciia Kiém ton vien “Theo J kién cia ching ti, B4o cio tai chinh rigng d& phan anh trungthue va hgp ty, tn cae Kha ean wr yeu tinh hinh ai chinh cia Cong ty Cé phn Cao su Phude Hoa tai ngay 31 thing 12 nam 2020, cling nhu két qua hoat dng kkinh doanh va tinh hinh uu chuyén tién t8 trong nam tai chinh két thie cimg ngay, phi hep voi Chun mye ké ton, CChé 4 ké toan doanh nghigp Viet Nam va cée quy dinh php ly ¢6 lién quan dén vige lap va tinh bay béo céo tai chin Tp HéChi Minh, nga 20 thing 02 nam 2021 Cong ty TNHH Hang Kiém ton AASC Kiém toan vién Lé Kim Yén Gify chimg nhan dang ky hanh nghé kiém toan ‘86: 2434-2018-002-1 ‘$6; 0550-2018-002-1 +: (g4) 24 3824 1990 | F: (84) 24 9825 9073 | 1 Le Phung Hieu, Hanoi, Vietnam —Amember ot EID international Wane dM TOAN AASCCONG TY CO PHAN CAO SU PHUGC HOA ‘Xa Phude Ha, huyén Phi Gido, tinh Binh Dong Ms 100 110 m 12 120 121 12 123 130 BI 132 136 140 M1 150 151 153 200 210 ais 216 20 21 222 223 21 228 29 240 241 242 250 251 252 233 260 261 270 Bao co thi chinh riéng ‘Cho nam tai chinh két thie ngay 31/12/2020 BANG CAN DOI KE TOAN RIENG Tai ngay 31 hing 12 ndm 2020 TAISAN A. TALSAN NGAN HAN 1 Tidn va ede khoan tuong dvong tin 1. Tién 2. Cte khotin twang duong iu tw tai chinh ngin hon 1. Ching khodn kinh doanh 2. Dyrphiong gitm gid chimg Khodn kinh doanh 3. iba tu nun gid én ngay do hen MIL, Cac khodn phai thu ngin hgn 1. Phai thu ngin han cia ksh hans 2, Tra trade cho ngudi bn agin han 3, PhAi thu ngén han Khe TV. Hang tin kho 1. Hing tba kho V. Taisin ngin han khie 1. Chi phi tri trade nan hen 2. Thué va ede khodn khe phai thu Nha nue B. TAISANDATHAN 1. Cac khodin phat thu dai han 1. Phai thu vé cho vay dai han 2. Pha thu di han Khe Ml, Taisin 66 dink 1. Tai sin o6 dinh how hinh ~ Newén gid = Gid tri hao mon Iuy ke 2. Tai san oé dinh vé hinh = Nawyén git = Gié tri hao mén lug ke IV. Tai sin dé dang dai han Chi phi sin xu, kinh doanl dé dang dai han Chi phi xy dumg eo ban dé dang lu tr tai chinh di han ‘lu tu vio ebng ty con Diu tao cong ty len doant, ien Ket Diu nr g6p vén vio don vi Khéc eyprere VI. Tai sin dai han khic 1. Chi phf tré rurde dai han TONG CONG TAISAN ‘Thuyét minh 03 os 06 08 09. 13 uv o7 08 u 10 o4 13 31/12/2020 ‘VND 1.428,016.429.740 262.481.335.718 15,531.335.718 246.950.000.000 802.990.000.000 802.990.000.000 204.720.082.280 37.562.517.922 70.116.025.212 97.041,539.146 156.408.553.201 156.408.553.201 1.416.458.541 457232325 939.226.216 2.308,832.580.244 446.982.113.576 446.854.620.890 848.287.268.042 (401 132.647.152) 127.492.686 146,200,000 (118.707.3149) 377.457.554.880 57.480.123.596 319.977.431.284 1.478.717.526.984 1.293.177.049.732, 535.774.010.648 129.766.466.604 675.384.804 5.675.384.804 736.8419,009.984 01/01/2020 VND 1.045,393.293.893 625.155.332.040 4.436.332.040 620.719.000.000 1.282.515.400 5.595.788.599 (4.313.273.199) 204.030.850.581 771.432.794.160 80.452.655.253 496.145.401.168 174.680.182.685 174.680.182.685 40,244.413.187 2.799.222.487 37.445.190.700 2,308.275.994.351 352.460.504.731 250.934.900.000 101.525.604.731 443.191.902.768 443,191 902.768 849.125.115.365 (405.933.212.597) 374.481.052.947 597.130.502.018 317.350.550.929 1.133.671.344.071 948.130.866.819 55.774.010.648 129.766.466.604 4.471,189.834 4.471.189.834 3.353.669, 288.244CONG TY CO PHAN CAO SU PHUOC HOA, Xa Phu6e Hoa, huyén Phi Gido, tinh Bink Duong, Ma sb 300 310 31 312, 313 314 319 320 322 330 332 400 410 all 4ila 412 418 421 ala 421b 440 Béo cho thi chfnh riéng Cho nim tai chinh két thie ngay 31/12/2020 BANG CAN BOI KE TOAN RIENG Ted ngay 31 thing 12 nam 2020 (tip theo) NGUON VON Thuyét ‘minh ©. NOPHAITRA 1 Nengin han 1. Phai tra ngudi ban ngfin han 15 2, Nevo mua ta tién rude ngin han 16 3, Thué va cdc khodin phai np Nha nude 7 4, Phil tr nguiri lao dng 5, Phi tri ngin han kha 19 6. Vay vaing thu tai chinh ngin han 4 7. Qug khen thung phic loi U. Nodai han 1, Ngudi mua tra tién trude da hn 16 hai tra dai han khéc 19 3, Vay vang thu tai chinh dai ian 4 p. VON cal sO HOU 1. Vin eh si-hiiw 2» 1. Vén g6p eta chi s6 haw Ci phiu phd théng ob quyén bidu quyét 2, Thang dur vén cé phn 3. Quy du tu phat rid Loi nhufn sau thué chua phan phi LLNST cua phan phéi ly hé dén cub nm trace INST cluea phan phdi nden nay TONG CONG NGUON VON Newb ip Kétoén trang A wLx Ty gaya Thj Binh Yen Trin Hing Giang 31/12/2020 ‘VND 849.634.136.965 743.503.347.754 271.481.655.899 15.407.832.546 178.285.093.094 58,628.408.223, 498.565.848.313 18.750.000.000 46.384,509.679 106.130.789.211 78.005.789.211 28.125.000.000 2.887.214.873.019 2.887.214.873.019 1,354.991,980.000 1,354.991.980.000 21.238.165.708 1,057.341.628.435 453.643.098.876 (66,466.898.350 387.176.200.526 3.736,849,009.984 01/01/2020 VND 1.003.087.869.631 872.767.128.728 21.227.963.370 7.291.270.110 3.076.208.225 140.132.112.640 714.193.597.377 18.750,000.000 668.095.977.006 130.290.740.903 77415.740.903 6.000.000.000 46,875.000.000 2,350.611.418.613 2.350,611.418.015 1.354,991.980,000 1,354.991,980.000 21.238.165.708 866.586.034.109 107.795.238.796 107.795.238.796 3.353.669.288.244 Ay YrCONG TY CO PHAN CAO SU PHUSC HOA Bao céo tai chin rigng a Phuc Hos, huygn Phi Gio tinh Binh Daong Co im tai chinh két thie ngy 31/12/2020 BAO CAO KET QUA HOAT DONG KINH DOANH RIENG ‘Nam 2020 Ma CHITIEU Thuyée Nam 2020 Nam 2019 6 minh ‘VND VND 01 1, Doan thu ban hing va cung efp dich vy 22 1.064.213368:238 —1.087.329.003.149 622. Cac khodn git tir dean thu 23 2.852,828.698 635.040.000 103. Doanh thu thuiin bén hing va eung efip dich vu 1.061.360.539.540 _1,086.693,963.149 1 4, Gié vén hing ban 24 991.151.672.089 1.004,275.756.578 } 205. Loi nhudn gop vé bin hang va eung ep deh vy 70208867451 82.418.200.571 / 21 6 Doanh thu hogt dong tai chinh 25 187.127.131.000 251.657.125.416 3 22. 7. Chiphitaichinh 26 3.238,909.681 5.578,790.238 23 Trong dé: Chi phi lai vay 3.481.104.629 5.306.436.037 25. 8. Chiphibén hing 2 13.899,440.665 ——‘18,720.954.642 26 9. Chiphi quan ly doanh nghiep 28 47381235214 $2,268.199.142 30-10. Loi nhugin thud tirhogt dng kink doanh 192.816.412.891 257.807.387.965 S| 31 11. Thu nhgp khae 2 959.463.385.307 276.518.352.399 J 32 12. Chi phi khée 30 108.710.828 351.398.385 49 13. Loi nhugn khse 959.384.674.479 276.166.954.014 5014. Téng igi nhugn ké toan trade thud 1.152.171.087.370 533.674.341.979 51 15.Chiphithué thu np doanh nghigp hign hioh 31 198.393.115.738 64.809.302.813 6017. Loi nhuan sau thué thu nip doanh nghigp SET WHOIS Binks Dicomg, ney 20 thang 0! nd 2021 Newsi lip Kétoin trudng — ZGo01a7eBhag Gi deCONG TY CO PHAN CAO SU PHUOC HOA, Bao efio tai chinh riéng ‘Xa Phurée Hoa, huyén Phi Gido, tinh Binh Duong, Cho mim tai chinh Kkét thie ngay 31/12/2020 BAO CAO LUU CHUYEN TIEN TE RIENG ‘Nam 2020 (Theo phuong phip tre tép) Ma Cui TIEU Thuyét Naim 2020 Nam 2019 6 minh VNB VND 1. LUU CHUYEN TIEN TU HOAT BONG KINH DOANH 011. Tin thu tir bin hang, cung cp dich vu va doanh 1.133.770.635.474 _1.132.480.350.070 thu khac. 02 2. Ti8mchi tra cho nguoi cung ep hing héa va dich vw (719.407.103.173) (745.012.833.761) 03 3. Tin chi ted cho ngudi lao dong (167.481.239.939) (189.409.601.576) 04 4. Tid lai vay 68 tra (3.522.904.108) (5.316.370.9533) U> >. Thué thu nhgp doanh nghigp da nop (906.667.750.947) (119.451.365.321) 06 6. Tign thu khdc tir hoat dng kinh doanh © 774.430.920.500 348.833.111.123 07 7. Titmchi khée cho hogt dng kinh doanh (254.057.112.196) (274.564.243.305) 20 Lara ciuyéntién thud te hogt dng kink doa 667.064.845.611 147.559.046.297 IL. LUU CHUYEN TIEN TU’ HOAT DONG DAU TU’ 211. Tim chi 48 mua sim, xy dime tai sin eb dink vb (79.673.761.891) _(80.104.648.002) cacti sin dai han Khe 22 2. Tidn thu tirthanh Iy, nhugng ban tai stn ¢6 dinh va 131.037.477.773 233.308.015.526 citi sin dai han kha 23. 3. Tidnenl cho vay, mua cic cong ey ng cia don vi (1.070.303.570 548) - née 24 4, Tidn thu hdi cho vay, bin Igi cde eBng ey ng cba 267313520548 27.641,594.602 don vi khéc 25S. Tiénchidiu tur gop vén vao dom vi khéc (17225.000.000)_(10.860.000.000) 26 6. Ti8mthu hd dau tw gdp von vio don vi Khe 28.141.140.000 - 27° 7, Tién thu Ii cho vay, cd tire va loi nhugn duge chia 135.363.332.934 258.057.404.535 30° Liew chuyén tén thud tc hogt dng du te (605.346.811.184) 428.042.366.661 MSaS \ Nacht We wy ResCONG TY CO PHAN CAO SU PHUGC HOA ‘XA Phude Hoa, huyén Phi Gido, tinh Binh Duong Ma sé 4 36 40 50 60 61 10 BAO CAO LUU CHUYEN TIEN TE RIENG ‘Nam 2020 (Theo phicong phdp tree tiép) cui Trku ‘Thuyét Nam 2020 minh VND IU. LUU CHUYEN TIEN TU HOAT BONG TAI CHINH 1. Tién tring gbe vay (18.750,000.000) 2. Cte, lo nhufn ta cho chi show (405.655.039.500) Lieu chuyén tn thud te hoge ding ta chink (424.405.039.500) Lu chuyén tién thudn trong nim (362.687.005.073) ‘én va twong durong tiéa dtu nim 625.155.332.040 ‘Anh hung cia thay 4 tj ei hdi di quy 4Bi ngonit& 13,008.751 ‘Tién va tong duong tién cud nim 03 2A SETI ©)-Trong dé bao gdm khodn tién thu tir bai thudng, hB tr thigt hai trong nam khitrién khai thye hi Bao efo tai chinh rigng Cho nam tai chinh két thac ngay 31/12/2020 Nam 2019 VND (18.750.000.000) (272.078.439.000) (290.828.439.000) 284.772.973.958 340.383.466.621 (1.108.539) 625.155.332.040 yan Khu Cong nshigp Nam Tan Uyén maa giai dogn Il te Cg ty Cb phn Khu cong nghigp Nam Tn Uyen leh du ue oba Dy An véi gid tr 710 141.992.281 ding. (Chi 82 xem tai Thuyét minh sé 29) Rguyén Thi Binh Yen sf E2RdCONG TY CO PHAN CAO SU PHUGC HOA Bio cio thi chinh ritag ‘Xa Phude Héa, huyén Phi Giéo, tinh Binh Duong Cho nai ti chinh két thie ngiy 31/12/2020 THUYET MINH BAO CAO TAI CHINH RIENG ‘Nam 2020 - DAC DIEM HOAT DONG CUA DOANH NGHIEP Hinh thie sirhou von Cong ty Cé phn Cao su Phude Haa duge thanh Ifp va hogt dng theo Gidy ching nhén ding ky doanh nghiép cng ty c6 phi 86 3700147532 do Sé Ké hoach va Baw ty tinh Binh Duong cdp lan du ngiy 03 thing 03 nam 2008, dang ky thay d6i Han thie ‘su ngay 31 thang 10 nim 2018. ‘Tr sé chinh eta Cong ty duge dt tg: X4 Phude Hoa, huyn Phi Gido, tink Binh Duong, Vén didu Ig cia Cong ty 1a 1.354.991.980.000 ND twong dvong véi 135.499.198 od phin. Ménh gid mBi eé phn ta 10.000 VND. “Téng 6 akin vign cia Cong ty tai ngay 31 thing 12 nm 2020 1: 2.421 ngubi (tei ngdy 31 thing 12 nfm 2019 14: 2.854 ngut). Linh vye kinh doank ‘Tring va kinh doanh efy cao su; kinh doanh bit éQng sin vi ban le hing héa. Neth nghé kin doanh Hoat dong chinh eda Cong ty la: = Tebng cdy cao su; Hoatddng dich vy tng rg; Teng ring va chim séc rimg; Khai thée 8 rimg trong = Bain bun phan bon, ha chit (rir thude bio ve thyevét,héa chit bing 1 theo cng uée quée té); = Bain bu6n mi cao su; Ban buén gb cao su; = lu tu tai chinh (tri bo hiém va bio hiém xf HO; = Xay ding cOng tinh dn dyng, vi cBng nghigp; = Ché biéng8 cao su; = Bain xing du; = Dich vw ty the xudtnbgp kh hing hia; = Kinh dean bét ddng sn; Diu tv, kinh doanh eo sia ting Khu cBng nghigp, khu din eu, ku thuong mai theo quy dinh iia tinh = Xay dmg va sta cha eding tinh dung bo; = Khai thie vi ché bign mi cao su. Chu kj sin aut Kink doanh thong thuémg (Chu ky sin xudtkinh doanh thong thudng d6i v6i hoat d6ing sin nut va ché bién ma: cao su cm Cng ty Khng qui 12 thing. (Chu ky san xudt kh doan thong thuéma ci host dng dtu tu efe dyn dug tin tr ki bt dd o8 cht ruong, du te een cho dén ki quyéttoén xong dyn, chu kj ny kéo dai trén 12 thing fu tre doanh nghitp ‘COng ty c6 cae don vj truc thuge sau: Tén don vi Dia cht Hoat déng kink dosnh chin [Nong truimg Cao su BS Lt Binh Duong Teng vi Khai thé efy eao su [Nong trutng Cao su Hung Ha Binh Duong Tring vi kai thie ely cao su [Nong tring Cao su Tan Hemg Binh Dong, Tréng vi ki thie oly cao su [Nong truimg Cao su Lai Uyén Binh Duong, “Tang vi kai thé oy exo si [Nong rung Cao su HOH Neha Bish Duong “rng va kha the cay cao su [Nong trong Cao su Nha Nat Binh Duong “Tring vi khaithée fy cao su Nha may ché bién mo, xuing co khi,doi Xi nghigp Co kh chébién x8y dung Binh Duong vin chuyén, xi ly ride tha “Thong tin v8 cle cing ty con, cng ty lin Kt, gy ln doa cia Cdngty xem ei titi Thuyét minh 364. it A yal @Z27F 1CONG TY CO PHAN CAO SU PRUGC HOA [Bio cfo ti chinh rigng X4 Phude Hoa, huyén Phi Gido, tinh Binh Duong (Cho nam ti chin két thie ngiy 31/12/2020 2 .citi:DO VA CHINH SACH KE TOAN AP DUNG TAI CONG TY 2.1 . KY ké tofin, don vj tién t@ sir dung trong ké toin Kj kd tin nim ott COng ty theo nim duo lich bit iu te ngiy 0101 va kth vaompiy 3/12 hang nae ‘Don vj tin 18 sit dung trong ghi chép ké tofn la dng Vigt Nam (VND). 2.2. .Chuin mye va Ché 46 ké tofin dp dung, Ch a6 hE todn dp dng 3 ng ty dp dung Ché 48 KE toin doanh nghigp ban hinh theo Théng ty s6 200/2014/TT-BTC ngiy 22/12/2014 cia BO Ta chinh vi Théng tw 36 53/2016/TT-BTC ngdy 21/03/2016 cha BO TA chinh vé vige sia di, bé sung mot sb du cia Théng tsb 2o0/2014/TT-BTC. Tyén bd v vide tui tht Chun mc KE todn i Ché dk ton Cong ty 2 fp dung edo Chun mye ké toin Viet Nam va cic vin ban huéng én Chun mye do Nha nude da ban hank. Cae ‘Bio edo ti chinh duge fp va trinh bay theo ding moi quy dinh cds ting chuan me, th6ng tu huéng din thye hién Chuén mye va Ch ap ké ton daanh nghigphign hinh dang ép don. 23. . Cost lip Bao céo tai chinh riéng Bo efo ti chinh rgng duge tri bay theo nguyén tic gi abe. Blo cto ti chinh ring cia Cong ty duge lap trén co s@ ting hop cic nghigp vu, giao dich phat sinh va duye ghi sb ké todn ti ce dan vi thin vin hgch ton phy thube vata Van phong Cn ty “Tron Bio co tai chinh riéng cia Céne ty, ede nghigp wy giao dich noi bp va s6 du n6t bp o6 lién quan ¢én tai sin, nguén vin va dng ng phi thu phi ti nib 48 duge logi tir ton bs. hang nguai sit dung cle Bho co ti chin riéng nay nén dg ce Bio edo ti cinh ing k&t hyp voi ck bio co ti chin hop hlteba Cng ty vi ec Cn ty con (“Tp doin”) cho nim th chink kit thie nghy 31/12/2020 a co i thing tin v8 tinh hin tai chinh, két qua hoat déng kinh doanh vi cdc ludng Inu chuyén tién tf cita c& T§p doan. & 3 2.4 .Céng cy tai chinh: vv ig cy ti chi AN Ghi nbn ban ie i ‘Tai sin tai chioh ‘Tai sin t&i chinh etia Cong ty bao gim tién va cdc khoan tuong duong tién, cée khodn phai thu Khdch hing va phai thu khac, c&e Ss s Khoan cho vay, céc khoan du tur ngin hgn. Tai thoi diém ghi nhan ban dau, tai sin ti chinh duge xie dinh theo gia mua/eht phi phat hanh c6ng cde chi phi phat sinh kha lién quan tryc tiép dén vige mua, phat hanh ti sin tai ehinh do. No phair i chin Ne phir ti chin ca Cng y bao gdm cic kon vay, cc hoi ph tr nga Bn va phate Kc Tl thi én gh ait lin diu, cic khoin ng phi tr tit chinh duge xe dinh theo gf pit Wn cng e&e chi phi pt sinh Kién quan trvetiép én vibe phat inh ng phi te ti ehinh 68 Gi tr sau gh nbn ba de Hin ti cha cb cfc quy dinh oy thé v8 dn gi lai cng cy ti chinh sau ghi nh ban du,CONG TY CO PHAN CAO SU PHUOC HOA Bio cho tai chinh rigng Xa Phue Héa, huygn Phi Gio, tinh Binh Duong Cho nim ti chin két thie ngly 317122020, 2.5. .Cienghigp vy bing ngoai tf Ce gio dich bing ngosi 1 tong niin ti chiuh duge guy Ai ea ddng Vibt Nam theo 17 gi hye tat nay giao dich. 7) gid gino dich thy t& nay duge xc dnh theo nguyén the seu: ~ Kh ghi nh ng pha thus 1a gid mua ota ngfin hing thvong mi nai Cong ty ehi dinh khaeh hang thanh ton ta hot dlém giao dich phat sinh; ~ Kh ghi nkgn ng phil tis fa gi bin eta ng hing thuomg mai noi Cong ty dt kién giao dich ai thi diém gino dich phat sins “Tai giao dich thye tf khi nh gid lat cde khodn mye tién @ c6 abe ngop tai thoi diém Ifp Bao cota chinh riéng duge xe din theo nguyén tk = bi vd khodn muc phn logi I tai sin: dp dung ¢ gid mua ngosit@ cia ngn hing thuong mai noi CSng ty thudmg xuyén © sio dich = bi vOitién ei ngog ¢: dp dyng tf gid mua eta chinh ngan hing noi COng ty ma tii Khodn ngoait = Déi véi khoan myc phin logi la ng phai tré: dp dung t} gid ban ngogi t@ cia ngin hang thing mai noi Cong ty thuémg xuyén giao dich. ‘Ti cé ce khodn chénh Fel ty gid thue téphitsinh trong nm va chénhIgch do dénh gi li s6 dw ce Khodn mc idm tf 6 gée ngoaité ta thoi diém lgp Bao cfo tai chinh duge hgch ton vao kEt qué host d9ng kinh doanh cia nfm thi chinh. Trong €6 ll chénh ech l do dn gi lai dr eubindm cia ede khoin mye tén #6 ge ngosit Khdng dg sir dung 48 phn phi loi nun hole chia ob te. 246 Tita vi che khodn teem diam tin “Tin bao am tén mit ta qu, itn gi mn ng khong KY hen. Cle khodn tyong dong tién Ia céc khodn du tw ng hgn o6 th gian thu hai khong qué 03 thing ké tr ny dd ee, 06 sinh thanh khoda cao, 6 Khi nang chuyén 4b; dE ding thin cd lugmg tin xée dinh vi khong o6 niu ri ro trong chuyén di than tba, 2.7. Cac khoan dau tw thi chink Chimg khodn kinh doanh duge ghi nhin ban diu trén s8 ké todn theo gi gde, bao gdm: Gid mua cOng cée chi phi mua (néu c6) thw chi phi mdi ei, giao dich, cung efp thing tin, thu f phi vd phi ng hang. Sau ghi nin ban di ching khosn Kinh anh dage xc inh theo giégbe tri di dy phonggidm gia ching Khon kinh doan. Khi thank ly hoge nhs bin, gid vén ein cling kod kin daanh duge xe din theo phiong php bin qutn gia quyén. Cc tn du ue nd git én my do han bao gdm: Cée Khodn tén gti ngin hing o6 kj han, cée Khoi cho vay... doe rim git én ngy do han vi mu dich thu ai hang kj va cde Khodn ddu ten git dén ngay do han Khe. Cc thon du we wo ee cng ty con, cOng ty lén hét due ahi nin ban di tran s6 ké ton theo gi gée. Sa ghi nnn ban du, gi tri cia cd khodn du tw nay durge xéc dinh theo gid géc tri di dy phing gidm gid kloan dau tu. Cie thodn du ue gdp vin vio cdc dom vi Ride bao gb: cdc kon dit vio cong cy vén cia dom vi Khe King o6 quyén kim sot, dng kigm sodt hodc ed an hung ding ké db vbi ben duge div tw. Gia tr ghi sb ban diu ca céc Khodn du tu nay duge xe dh theo gid gdc. Sau ghi nh ban du, ga tricia cdc hon du tu ny duge xc dinh theo git gbe tr i dy png ‘sim gid khodn Adu tu. jay WeCONG TY CO PHAN CAO SU PHUGC HOA Bio céo tai chinh rigng. ‘Xa Phuée Hoa, huyn Phi Gio, tink Binh Duong 28 29 2.10. (Cho nam tai chin két thie ngdy 31/12/2020 Dyrphang gidm gid cde khoin du tr dre Ip vio thd diém cui mdm ou thé nhu sau: = Si vi cde Khodn dtr ching khodn kinh doanh: cin ef trich Kip dy phng la sb chénh tgch gia gid gée eta cfc Khon di ti dupe nach tod tén 56 ké tn Ton hom gi tr th wrung eda ching tai thai diém Igp dy phong. = Si vi ede Khodn dd te vio cdg ty con, cOng ty lin doanh lién két: Dy phing gidm gié ddu tu duge lp Ki dom vi doe rnhan dau tw phat sinh 18, etn cit vio Béo céo tai chinh cia céng ty con, cong ty tien doank, Hen két cai thoi dig wich Map dy phong = di vi Khodn du tw nim gi au dai (Khong phan log a ching Khodn kinh doant) va khing e6 anh hung ding ké abi vii bén duge diu ts néu khodn ddu te vio e& phiéu nim yét hoge gi tr hgp ly eia Khon du tu duge xéc din tn efy thi vite lip ove png va tr aif tr th trong, eda od phigu néu khodn dd te khdng xc din duoc gi ri hap I tt diém bio cia thi vie ip de phng ct ei vio Bio cot chin a hb diém tric Kp dr phng cia bén dupe dw. = Dii wi ede khodn diu tw nim git dén nety do han: cin ci Kha nding thu hBi 48 lip dy phon pha thu Khé db theo guy dinh cia phap gt. «Cie Khodin ng pha thu i thu, vi cae yéu 06 khac (Che Kiwi phi dhu duye theo doi chi tiét theo Ky-hen phi thu, di tgmg pha thu, log ngnyn 1p theo nha elu qu iy iia Cong ty. Die phdng ng phdi thu kho €&¥ dug trich lp cho ede khodn: ng pha thu qué han thanh tofn ghi trong hop dBng kinh t, cde khé ude vay ng, cam két hop déng hodc cam két ng vi ng phai thu chua dén han thanh toén nhung khé ¢6 kha nang thu héi. Trong, 145, vige tric lap du phong ng ph thu qué han thank foan duge c&n et vo th gian trang géc theo hgp dng mua bin ban di, khong tinh dén vide gia han ng gla cfc bén va ng phi thu chua dBn hen thanh tod nhung khéch ng 48 im vio tinh trang pha sin hoje dang kim ti tye git thé, méttch, bo trén Hang tin kho Hang th tho duge ghi niin ban cu theo gi pbe bao gdm: ct ph mua, chi phi ché bign va ed chi ph Tén quan tree tiép Khe phat sinh 48 c6 duge hang t8n kho 6 dja diém va trang thdi vali didi ghi nbn ban du. Sau ghi nbn ban du, tei th’ dig Tap Béo odo ti chinh nu gid wi thudne6 thé tye hign age cia hing thn ko tp hon gi abe thing tbn Kho duge ghi nhén id tr hang tin kho duge xe dinh theo phuong phép binh quan gia quyén ing kho duge hgh ton theo phuomg phip ké Khai thudng xuyén Phuong phip xéc dinh git ti sin phim 48 dang cu6i nm: ~ BG: vbi hoot dGng du tr xy dyng Khu dan cu: Chi phi sin xudt Kink doanh dé dang duge tip hap theo timg,ebng trinh chua hota thant hoge chia ghi nhgn doank thu, trong tng véiKh6i ugg edng vige cbn d@ dang cust nam. = Ai véi hogt ng sin xudt: Chi ph sin sud kinh doanh 66 dang duge t§p hop theo chi phi phat sinh thye té cho tig git doan sin xuit wong day chuyén, ‘Dy pong gidm gid hing tin kho dug Itp vio thi diém cud nim li sb chénh lech pita gié ge ca hang tn kho én hom gid thud 6 thé thys ign age. Tai sin ¢6 din Tai sin 66 dinh hOw hin, tt sin 06 inh v6 inh duge ghi nha ban dau theo ga abe. Tong qué tinh sir dung 8 sin 6 doh hu hinh, ti sin eb dinh v6 hinh dug ghi nn theo nguyén gi, hao mén ls KE va gi tri cba Kini hao ti sin 08 dinh dug tic theo phuong php dung thing wi thoi gian khéu hao due we tinh nh sau + Nha cia, vit kién trie 08-20 nim = May me, hit bi 05-08. nam Phuong tign vin ti 06-08 nam “Thi bi, dng ov quan IY 03-08 nam 2 sey aeCONG TY CO PHAN CAO SU PHUGC HOA Bio céo ti chinh riéng ‘Xa Phuée Ha, huyén Phi Gio, tinh Binh Duong Cho niim tai chinh két thite ngay 31/12/2020 1 Khu hao tit sin o8 dinh v6i vudn cay cxo su duge thy hign theo Cong vin sb 1937/BTC-TCDN ngéy 09/02/2010 eta CCye Tai chiah doanh nghigp - BG Tai chinh ve vige tich Khu hao vuém ey cao su va Quyét dinh s6 221/QD-CSVN nay 2710472010 cia Tip doin Céng nghip Cao su Viet Nam vé vige ban hinh tf trich khdu hao vutn fy cao su theo chu kj kha {hic 20 nim, ey thé nh sau: Nam kai tic T5 1@ ku ha theo % Nim Khai hic 19 18 RW hao theo 76 = Nam the 250 =Nam the 1 7,00 = Nam the 2 280 Ni hi 12 660 = Nam thi 3 330 Nm 13 620 = Na tied 440 =Nam the 14 590 = Nam tha S 430 = Nt he 1S 530 = Nam tha 6 540 = Naha 16 540 = Nam tha? 540 Nim th 17 5,00 = Na thi 8 510 =Nim the 18 5,00 = Nam the9 3,10 Nae ht 19 5.20 = Nam th 10 5,00 Nim h-20 Gil cn 2.11 .Chi phi xy dyng eo bin dé dang Chi phi xay dung ec ban dé dang bao gbm chi phi vudn c@y kign thiét eo ban vA chi phi x8y dung ma chwa hodn thanh ti ngiy {étihde ky kétoin nam vi Gage ghi nn theo el e6c. Chi ph vu cay kin thidt co bn bao gm cic chi phi nguyen vit liu phyc vy cng tac tring va cham séc, chi phi nhan edng va cc khon chi phi chung khac c6 lién quan... Che vuim cfiy kin thidt ‘eo ban duge ghi nhén tang ti sin c6 djnh khi dim bao céc diéu kign ky thudt theo hudng din cia Tap doan Céng nghigp Cao su Viet Nam, thOng tng chu ky du tu Khong 7-8 nim ty vo iu chudn kj thut ia timg mm tréng. Va chi phi xy dmg co bin chia oan thin bao gm cfc chi phi vé xdy dung, lip dat may me tht bj vce chi phi tye ip Khe. Ce chi ph xy Qug khen thumg, phi lpi va Quy khen thug Ban diéu hank: Quy nay due trch lap dé khen thuéng, Khuyén keh vat chit, dem a Ii fh chung vi nng ao phic Ii cho cng nn ven va duge tin bly ne mgt Khodn phi tr tréa Bing etn di kd tod ing. Ci te phi te cho ede e8 déng duge ghi nh la khodn phi tr trén Bang Cin di ké toin cia Céng ty sau kh o6 thong bio chia eb tie ta Dai hoi @Bng Cb déng eia Cong ty va thing bio ngiy chét quyén nhin o3 te eva Trung thm Lau ky ching hos Vigt Nem.CONG TY CO PHAN CAO SU PHUGC HOA, XA Phude Hoa, huygn Phi Giéo, tinh Binh Durong 219. 2.20. Bio céo tai chinh rigng Cho ném ti chinh két thie ngay 31/12/2020 Doanh thu Don th bn hang Doan th ban hing duge ghi nbn kidding th tha man cfc didu kign su: = Phan lén rii ro va loi ich gin lién véi quyén sé hu sin phim hodc hang hoa a& dusge chuyén glao cho ngudi rua, = Céng ty khéng cin nim gir quyén quan ly hing héa nhw nguéi so hd hang ha hoge quyén kiém sodt hang hoa; = Doanh thy duge xée dinh twong di chic chin; = Cong ty d8 thu duge hoge 88 thu duge Ig ich kinh té gigo dich ban hing; = Xée dinh age chi phi ign quan dén giao dich bn hing. Doan thu ban bdt dong scin ‘Bi v6i bit dgng sin phan 1b bin nén 48 chuyén giao nén dit cho khach hang, Céng ty drge ghi nhgn doanh thu véi phan nén orci A ou wD Ye we OH aon que WN YoRID tua VBA “OH 29MUd BX YQH D9.NHd NS OVD NYHd QD Ad, DNQDat, ira ys Sugp ape queop “dpiyBu Suge nip Bupy By ywop e00'1s 00'1S Suona quis WoL WONT IA PUL YON gud ULL UgUE 99 A BUED) ~ wou, ns 089 my wigyd upsugia gy “Bugs, 600001 00°00! ‘qyondureg a9nb Suona Suodiwies} vor spnya NS 08D ULM PL HN. 8U99 ~ 1 ‘ns 089 m wiyd upsugiq g4> "BuQH), 462 LLG eT AV) WHE, BG POH 90NYa AHRYBN WT BA NS OF HNL BUD ~ nis 089 my wigyd ups upiq 94 ‘Bugs, %00°O0T 00001 SEL ¥E MULL, AT ARG POH DONA NS OD ALA HNL AS Su Suge ny Bug ey yuwop ys, —_ 940008 00°08 Buona quia tL ‘yore wey, dove BUD muy: upyd 99 48 ns ono 98 yunop Yury 00°0L, Yo00'OL Buon, JeYd Bugnay, ns ovy upyd 9D 41 Hi a = agp wow wa dey qu ON 8s mu QZOZ/CI/LE A¥SU ORA At Bug BND UoD Ai Bug a TpuWOF UU SUPP IWOH WPAN nplg “apy wed oat uph wp do up WER AON NS OX UU G9 A BUND “OZOZTEI/LE WALD YONI HEC “(9IS KN pIG UKM 4] £4 BA UD} 418141) SUP 4 OI do8 BOE s9MIA HS FD U 90.4 Bugg -(ueud 99 00N 000° Suonp Bunm) Su9p £1 O2 wos iszaZOLE 9F uN go. 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HNJHD IV AL AY@ NYOHN DYD °F OzOZ/ZI/1€ Aeu onep apy UNO FER UBL OUD ‘Suonq yuig Yun ‘oRID MY UPANY “LOH DONG EX Suu quyas re ov> ova YQH O0.MHd NS OVD NYHd QD AL DNQI