com T6i cam k€t cdc th6ng tin c6ng bd tr0n dAy ld.dring su that vd hodn todn chiu tr6ch nhi6m tru6c phrlp lu6t vO nQi dung c5c thdng tin di c6ng b6./ I declare that all information provi
Trang 1MAu CBTT/SGDHCM-02 Appendix C B TT/ SGD HC M-0 2 (Ban hdnh kdm theo Quyt5t dinh s6 340/QD-SGDHCM ngdy 1g thSng 08 ndm 2016 cita TGD scDCK TPHCM vo quy ch6 c6ng br5 th6ng tintai sGDaK TPHCM) (Promulgated with the Decision No on August 19, 2016 of the Hochiminth Stock Exchange
on Disclosure of ion on Hochiminh stock Exchange)
COXC BO THONG TIN
TNNX CONG THONG TIN DIEN TU
CUA Ty gIN CHTING KHoAN NHA
c0Nc rY c0 pHAN DE rAM
P.602 TAng 6 tda nhd Centre Point-l06
Nguy6n Vdn Tr5i, Phuhng 8, e.phf Nhufln,
TP.HCM
36: 0211012019-CBTT
CQNG HOA XA Hgr cHU NGHIA vrpr NAM
Independence - Freedom - Happiness
DISCLOSURE OF INFORMATION ON
THE STATE SECURITIES COMMISION'S PORTAL AND
HOCHIMINH STOCK EXCHANGE'S
PORTAL
- So Giao dich chung kho6n TP.HCM/ Hochiminh stock Exchange
- T6n t6 chric I organization name: cONc ry co PHAN DE TAM
- Ma chimg kho6n/ Securities Symbol: DTA
- Diu chi tru so chinh/ Address:216 -2l8 Nfi Thdnh Phudng 13 eu6n Tan Binh Tp, HCM
Q.Phf Nhufln, TP.HCM
- Di6n thoqil Telephone: 028.3997.4668
- Fax: 028.3997.4679
Loai thong tin c6ng b5 : E dinh ky n u6t rhucrng I z+t, n rheo yeu criu
Information disclosure type:- a periodic I lrregular J 24 hours a on demand
NQi dung th6ng tin c6ng b6 (*)/ content of Information disclosure (*):
ll Bilo c6o tdi chinh Q:u!, 3120t9.
2l GiAi trinh loi nhudn sau thu6 trong lcj.b6o c6o,
Theo s6 liQu Brlo cilo tiu chinh euy 312019 nhu sau:
QUY 3/ 2018 QUY 3/ 2019
135.25 % LQI NHUAN TRUT
Lor NlruAN sAU'rtffi -722.t02.322 1.911 .441.714 365,54yo
Trang 2Nguyan nhdn: do gi6 brin nhd ph6, a6t n6n t4i dy 5n Nhcrn Trach, Tinh D6ng Nai t4i thdi di6m
doanh thu vd loi nhuAn tdng.
oiii voi trudng hqp thay d6i, thay th6 th6ng tin dfl c6ng b6, cAn n6u 16 nguy6n nhfln thay
O6i troac thay th6.
In case the company accurates or replaces information(s) that were disclosed Company shall make a
reasonfor the replacement or correction.
Ly dol Reason:
19 I l0l20l9 tpi dudng d6n : http://www.detamland.com
This information was disclosed on Company/Fund's Potral on date lg/l}l2}lg Available at: http:ll http ://www detamland com
T6i cam k€t cdc th6ng tin c6ng bd tr0n dAy ld.dring su that vd hodn todn chiu tr6ch nhi6m tru6c phrlp lu6t vO nQi dung c5c thdng tin di c6ng b6./
I declare that all information provided in this paper is true and accurate; I shall be legaly
r e sp ons ib I e for any mis pr es ent atio n
O r g an izatio n r ep r es e nt ativ e Nguo'i dai diQn theo ph6p luAt/Nguoi Ue CBTT Legal r epresentative/P arty authorized to disclose information
(Ky, ghi 16 hg t6n, chfc vg, <l6ng d6u) (Si gnature, full name, position, and s eal)
Trang 3Don vi b6o c5o: C6ng tY CP Dq Tam
Dia chi: 216-218 Nrii Thinh, P'13, Q.Tdn binh, HCM
M5us6B01 -DN
(Ban hdnh theo Th6ng tu sO 200/2014|TT-BTC Ngdy 22 I 12 12014 ctia BQ Tdi chinh)
BANG CAN Dol KE TOAN Gi[rA NIEN D0
Den vi tinh:
Thuyiit
A - Tai sin ngin han 100 1 21 ,426,858,169 79,311,907,376
1 Ti6n
2 CAc kho6n tuonq duong tiAn
111 112
7,713,384,452 33,449,663,079
3,634,563,807
'12,685,458,118
1 Chung kho5n kinh doanh
2 Dr,r phong gidm gi6 chung kho6n kinh doanh (-)
3 DAu tu nim giu dCn ngiY d6o han
121 122
1 Phai thu ngin han c0a kh6ch hdng
2 Trd truoc cho ngr.roi b5n
3 Phei thu nOi bO ngin han
4 Phai thu theo ti€n dQ K.H hqp d6ng x6y dr.rng
5 Phei thu vO cho vay ngin han
6 Phai thu ngin han kh6c
7 Du phoqs c_dc kho!1ahg]!!u xftQ oo1
8 Tdi sin thi6u cAn s& lV
131
132
133 134 135 136 137 138
17 ,744,317,189 11,406,243,635
37,010,210,303
8,682,278,574
1 Hdng t6n kho
2 Dqr phons gidm gidr hang !Q! !!P{
141 149
2,048,631,748 711,533,348
1
2
3
4
Chi phi tri truoc ngin hqn
ThuC GTGT duoc lh5y lrq
Thu0 vd c6c khoin khdc phdi thu Nhd nuoc
Tii sin ngin hAn khfrc
151
152 '153
l CE
4,418,039,154
121,239,493 5,060,380,098
1 Phai thu ddi h?n cia kh5ch hdng
2 Tra truoc cho ngrryv.r bq,n lqi lqn
3 V6n kinlr doan! d {qn y1!r.u-c lhuQc
4 Phei thu ddi han nqi b0
5 Phei thu ddi han kh6c
6 Du ohonq ohdi thu ddi han kho doi (.)
211 212
213
214
215 219
20,498,482,750
-ii,aaa,anxo
1 Tdi sin c6 oinrr hou hinh
- Nguy6n gi6
- Gi6 tri hao mon luY ke (.)
221 222 223
3,449,749,798 7,236,319,699
3,639,105,241
7,236,319,699
(3,786,569,901 (3,597,214,458)
2 Tii sin cO Olnn thu6 tdi chinh 224
Page
Trang 4- Gia tri hao mon luy kC (-) 226
t'
P
('\
:- It
cr
- Nguy6n gi6
- Gie tri hao mon luy kC (.)
228 229
8,274,640,000 8,274,640,000
Nguy6n gi5
Gi5 tri hao mon lu! ke (-)
231 232
1 Chi phi sin xu5t, kinh doanh dd dang ddi han
2 Chi phi xiy dung co bin dd danq
241 242
301,286,730,619 276,?5:9!22j,7e9
1 Ddu tu vdo cong ty con
2 DAu tu vdo cong ty li6n doanh, lien k6t
3 D6u tu gop v6n vdo don vi khdc
4 Dqr phong diu tu tdi chinh ddi han (.)
5 D6u tu nim gi0 d6n ngdy diio han
251 252
253 254 255
9,950,000,000 11,950,000,000
1 Chi phi trd truoc ddi han
2 Tdi sdn thu6 thu nhQp hoin tai
3 Tii sdn ddi han kh6c
261 262
268
10,221,837,324 92,237,534
T6ng cgng tdi sin (270= 1OO + 200) 270 475,109,299,660 394,913,942,197
1 Vay vd no thue tdi chinh ngin han
2 Phei tri nguoi b6n ngSn han
3 Nguoi mua tri ti6n truoc
4 ThuE vd c6c khoin phdi n6p Nhd nuoc
5 Phai trd nguoi lao dQng
6 Chi phi phai tra ngin hqn
7 Phai trd nQi b0 ngin han
8 Phai tri theo ti6n dO KH hqp d6ng x6y dung
9 Doanh thu chua thqrc hiqn ngin han
1 0 Phai trd ng5n han khSc
1 1 DU phong phdi tri ngin han
12 QUV khen thudno oh0c loi
311 312
313
314
315 316 317 318 319
320
321 322
52,305,547,420 7,387,263,235 2,172,321,215 1,534,387,248
0 23,255,712,455
27,863,176,114
1,717,954,866
106,460,671,254
1 ,092,433,013
_333,775,57q
1,936,096,252 335,962,170
_ _
1384,?1e,170-/
-
2,176,346,621
19,313,231 ,534
1 ,635,104,296
t P[aqtlq4gqoi bql dq_frq]l _
2 Chi phi phii trd ddi han
3 Phaitrd n6i bo ve v6n kinh doanh
4 Phai trd n6i bQ ddi han
5 Doanh thu chua thuc hiQn ddi han
6 Phai trd ddi han kh6c
7 Vay vd no thu6 tdi chinh ddi han
8 Trdi phi6u chuy6n d6i
9 Thu€ thl nlap ho6n lEi phdi trd
10 Dqr phong phdi tri ddi han
!.q!y ph6t tri6n khoa hoc vd cOng nghe
331 332
333 334 335 336
338 339
340
341
55,622,000,000 22,865,764,166
,,:,:
Page
Trang 5176,702,991,994 176,579,335,31 1
6 Ch6nh lech ddnh gi6 tqitdisdn
7 Ch6nh t6ch t! gi6 h6idoai
8 Qu! d5u tu phdt tri6n
9 Qu! h6 du phong tdi chinh
1 0 Qu! khdc thuQc v6n chi sd huu
411 412 413 414
415 416
417 418 419 420
4,702,8U 894
172,000,000,000
4,579,335,311
5,179,003.237 Lr\e I ur rlrd rr tuy Ke oen cuot Ky truoc
LNST chua ph6n ph6i ki ndv
421a
421b
4,esa!qqp!1
2,637,799,315
5,179,003,237
,A^ .,i^ ri
l Nguon Ktnn pnt va quy khac 430
1 Ngu6n kinh phi
2 Ngu6n kinh phidE hinh thdnh TSCD
431
432 440
Tongcongn@
475,109,299,660 394,913,942,197 L6p, ngiy 1Z thlng 10 ndm 2019
9a*6k J{,""6Y' %Qi,, %fr,i Ufrio
Page
gop cria ch0 sd huu
Trang 6Don vi bdo cdo: CoNG Ty Cp OE TAM
Dia chi: 216-218 Nrii Thanh, p13, e T Binh,HCM
Nguoi l6p bi6u
22 t 12 t2014 cla 86 Tdi chinh) BAo cAo KET aUA HoAT DoNG KINH DoANH
MIAU SO E' UZ - UI\
(Ban hiinh theo Thong tu s6 200/2014ITT_BTC Ngdy
LQp ngdy 17 thdng 10 ndm 2019 CONG TY CP DE TAM
((L
XC todn trudng
Dang diy cfti
3 nim 2019
xti tu Oiu nim diin cutii
1 Doanh thu b5n hing vi cung
cAp dich vr,r
2 CAc khodn gidm tru doanh thu
3 Doanh thu thuin vii ban hdng vd
cung c5p djch vu (10= 01-02)
4 Gi5 v6n hdng b6n
5 Loi nhuan gQp v6 b5n hdng vi)
cung c6p dich vu (20=10 - 11)
6 Doanh thu hoat dong tii chinh
Chi phi tiii chinh
- Trong d<i: Chi phi tii vay
8 Chi pni bdn hdng
9 Chi phi qudn l! doanh nghi6p
10 Lcpi nhudn thuAn tw hoqt dong
kinh doanh 30= 120+(21_22)
(24+25)l
1 1 Thu nhQp kh6c
12 Chi phi khdc
13 Loi nhudn kh6c (40 = 31 - 32)
10
11 20 21 22 23
25 30
9,797,470,197
9,797,470,197 5,687,977,200
394,138,070 987,624,325
4,109,592,987
96,325,469
824,146,121 821,40s,686
2,000,009,939 396,9 t -5,7u8
t23,584
5,268,142,606 492,859,814
775,282,792
3,345,323
20,491,41 1,39I,477,722
224,816,764 tt53,ti0 t,02
1,429,959,292
(1,019,704,907l
3 t 1i,ti36,067 2t,233,s82 297,602,495
(722,102,3221
29,136,535,200 912,171 ,970
8,479,241,530
356,799,023
588r255,r0g
6,105,674,175
2,063,955,421
I ,385,3 I 5,487 3,276,432,501
123,176,528
1,262,139,959
1,223,019,958
14 Tting lqi nhu6n kri to6n tru6c
thu6 (50 = 30 + 40)
15 Chi phithu6 TNDN hi6n hdnh
16 Chi phithu6 TNDN hoin tAi
17 Loi nhuQn sau thu6 thu nh6p
doanh nghiGp (60=50 - 51 -SZl
18 Lei co bin tr6n c6 phi6u (")
19 Lai rdg,a, tre; c6 phi6u (.)
2,396,902,143
479,360.429
1,917,441 ,714
3,325,994,390
688, I 95,065
2,637,799,31
276,913,927
202,074,705
74,939,122
glto* 6li il{in,,l.}*tn
SO
Thuy i5t minh
Quf ndy Nim nav Ndm tru6c Nim nav Nim tru6c
vt.25
v1.27
v1.26 vt.28
18.663.784.0s5 4,092,ss0,371
14,571,233,679
8.465.5s9.503
102,699,36( 3.419_15\-921
904,7s4,481 4s2,799,384
3.249.923.406
(913,515,172)
1,190,429,999
50
51
52
60
vt 30
vr.30
-722,102,322
71
Trang 7Oqn vi b5o c5o; CONG Ty Cp DE TAM
Dia chi: 2t6-2t| NriiThdnh , p13, e.T6n Binh,HCM
Mius6B03_DN
(Ban hdnh theo Th6ng tw s6 2oot2o14lTT_BTC
Ngdy 22/12t20j4 cia 86 Tdichinh) TE
BAo cAo LUU cHUYET TIEru
(Theo phuwng phep fitc ti6fl f)
Quf 3 nim 2019
Don
Mi s.5
Thuytit minh
t-uy kii tip diu ndm ttiin curii quf niy
Nim nay Nim tru6c
Tien thu tu b6n hd g, cung cdp dich vu va doanh thu khlrc
l Ti6n chi tri cho nguoi cung cdp hdng hoa vd dlch vu
Ti6n chi trd cho nguoi lao d6ng
Ti6n chi trd lai vay
Ti6n chi nop thu6 thu nhQp doanh nghiep
Tien thu khdc tu hoat dong kinh doanh ]
hl
1
z c 4
E
t)
7
54,203,178,002=
(47 ,435,525),035)
(s,62s,160,897) (9,657,8s8,7s4)
(1 ,124,6s2,496)
1 08 836 2oS,94o
I
(s4,053,25s,197)
I
17,918,388,322 (s1 ,7se,qqq,1qq) (3,603,6s0.s94) (9B1eOq2r911) (508.838 937) 76,384,345,369 (40,162,759,091)l
Jz r ren rnu tr"p Lt!, nhuong b6n TSCD T.sdn khdc
l3 fien chi cho vay, mua c6ng cqr no cia don vi kh6c
4.Tien thu n6i cho vay, bdn lai cdc c6ng cu cia don vi khdc
5 Tien chi diu tu gop vt5n vdo don vi khdc
21 22 23 24 25 26 27
(112,700,000,000
90,000,000,000 2,000,000,000
292,594,062 12,751,5781
31
JZ JJ 34
AE
36
5 Ti6n chi trd no thu6 tdi chinh
6 CO tuc, lcyi nhu6n di tri cho chr'r sri hipr r
153 034,356,000 (143 691,063,000)
22,000,000.000
76,800,000,000 (87,494249,141)
40 50 60
9,343,293,000 11,305,750,959 4,079,920,645 (5,459,299,446) 3,634,563,907 7,949,347,509 61
70 vil.34 7,713,394,452 2,399,049,062 Ngudi lip bi6u Xti toan tru&ng
l-4
0a*6fi t{n6y %4i* %/,i J(da
-a1,400!00!,ooo
19,313,323.1s0
10 nim 2019
CiIdM D6C
Trang 8cONG TY cO PHAN DE TAM
THUYET MINH TAI CHINH
(Thuyet minh nay ld mQt bQ phan kh6ng the tdch roiva phdidupc dgc kdm Bao cdo tdichinh qui 3 ndm 2019)
2
2.1
2.2
1 DAC DIEM HOAT DONG
2 nim Hinh thuc sd h0u v6n
1.2 Linh vuc kinh doanh
1.3 Ngdnh ngh6 kinh doanh
Ld cong ty c6 phAn
Dia 6c, xAy dgrng, thuong mai vd dich vu
* Kinh doanh n t XAy dung dan dung vd c6ng nghiQp san tAp m{t b;ng Tu vdn xay dqrng (tr} kinh
* Khio s6t dia trinh, dla ch6t thiy vdn Mua b5n: vat tieu x6y dgrng; di6n co, Kh6o sdt dla hinh, dla chSt c6ng trinh Mua bdn: v6t li6u x6y dung; tliQn co, di6n tanh; dung
"u tnE'tnrolr,a"s ;;; ila
phSm
Kinh doanh du lich lo
hdng noi dia Mua bdn sira chrla xe ot6 Hoat d6ng the thao;
Kinh doanh:
Khu vui choi gidi tri, nhd hdng, kh5ch san (khong hoqt d6ng tai tru sd) Dai lf ve mdy bay X6y dqrng co
sd ha tang k! thu6t khu cong nghiQp, k u d-6n cu;
- 5.l:l d"""1 oat oong sdn Dich vu tu v6n n5t ogng sdn Dich vu qudn t), bat dong s6n Mua bdn, cho thu6 m6y m6c,
thiet bi x6y dung - ngirnh nong - l6m nghi6p - vdn phdng
*
Dich vu don v0 sinh vdn phong, nhd d Dich vu chim soc cay cdnh cho thue nhir d, vin phdng, nhd xudng, kho b6i cho thue nhd phvc vu muc dich kinh doanh (ki-61, trung tim tlhuong mar);
NIEN Do KE ToAN, DoN VITIEN TE S[,P DUNG TRoNG KE ToAN
Ni6n d6 kC todn:
Ni6n d0 t<6 to6n o5t oau tu ngdy 01 th5ng 01 vd k6t thric vao ngdy 31 thang 12 h2rng nim.
Dgrn vi ti6n * tQ sir duns trons shi-ch6p ke todn vd o"iia" o5"ri i,ir'iir ,a"
Don vi ti6n te duoc srl dung d6 lap b6o cao la
* ch6nh lech t! gia phdt sinh trong k! vd ch6nh I lai s6 du ngoai te cu6i t<y duEc x& lf theo Th6ng CHE Do KE ToAN Ap oul.Ic
ChC dO t e toan 5p dung
c6ng.ty
ap dr;ng Lu6t K6 toirn, chuan muc k6 toan, che d0 k6 to5n Viet Nam theo Quy6t dinh s6 15/2006/QD-BTC Cam ket k6 toan
chung t6i: Ban t6ng GiSm d6c cong ty c6 ph5n De Tam cam k6t tuan tht] dring tu6t ke todn chuAn muc vd cne oo xe
toiin ViQt Nam hien hdnh trong hQ th6ng ke to6n vd b6o c5o k6 todn do Nha nuc c Viet Nam quy dinh
Hinh thuq t<e to5n 5p dung: Chung tu ghi s6.
4 CAc chinh sich 6p dung
4.1 Nguy6n tic x6c dlnh c6c khodn ti6n
- Nguy6n tic x6c dtnh ti6n: C5c khodn tien ld.todn oQ sO tien hi6c c6 cOa cong ty tai thoi cti6m b6o c6o, gdm ti6n mit tai qu!, ti6n gt}i ng6n hdng vd ti6n dang chuy6n
- Nguy6n t5c xdc dlnh khoSn tuong duong tien: ld khodn dau tu tiri chinh n95n han kh6ng qu5 3 thSng c6 khd ndng
chuvdn o6i oe oang thdnh tiAn vd khong c6 nhi6u rii ro trong
"nftn Jai tna^r., id" iii'injil'ia, bdo cdo.
Nguy6n tic kii to6n cic khoin diu tu tdi chinh:
DAu tu vdo cac cong ty 1i6n k6t: Cdc khoin dAu tu vdo c6c c6ng ty lien k6t md trong d6 Cong ty c6 dnh hudng dang kO duqc trinh bdy theo phuong phdp gia g6c
cdc khodn phin ph6i loi nhudn tu so loi nhuQn thuan l0y k6 cia cdc c6ng ty ti6n ket sau ngdy dAu tu dugc ph6n b6 viro ket qud kinh doanh trong k;i cria C6ng ty, Cdc khodn pnan pnoi rn6c duoc xem nhu phAn thu n6i c6c khoin dAu tu
vd duEc tru dAn vdo gi6 tri dAu tu
* oiu tu tii chinh kh6c: Diu tu gop v6n viro don vi khdc vd cdc khodn dau tu khdc duqc ghi nhQn theo gid mua thr,rc
t6 Dr,/ phdng duqc lQp cho vi6c giim gia crla cdc khoin dau tu co the chuven ,r,r.rrng-ol;; ircn tn; trudng vdo ngdy lAp bdng cin d6i fe toen,
Nguy6n tic k6 toin no phii thu:
c5c khodn phdi thu n phii thu tu KH vd c6c khodn ph6i thu khdc
cing voi khodn du
3
3.1
3.2
3.3
4.2
4.3
Page 1
Trang 9iEjiil todn dudi .t nim duoc ph6n toai td tdi sdn nsin hqn
guy6n tdc gid g6c;
; Binh qudn gla quy6n
4,s Ghi nh6nvi kh6u hao tii sdn c6 dinh
khai thuong xuy6n
Nguy6n tic dinh gii
* Tdi sdn
co onh duoc x5c dlnh theo nguy.n gi5 tr., (-) gia tri hao mon r,y k6
Nguy6n gi5 tdi sin co olnh bao gom gi5 m^ua vd nhong
chi phi co ri6n quan truc
ti6p d6n vi6c dua tdi sdn vdo hoat
ffi: mf#i!:'#,'r",'r"il;*mitliln'u"'i":i*,a;s;; il;;,j" Ii'!i,n vdr nhirngchiphibdotrisria
di!^ffi'&ouil!1lr,|?i? J;:?H"il: ;# Hil lili :[jinu*o" x6a s6 va bat kv cdc khoin ,eil(,6) nao phdt sinh do
phuong phdp khdu hao dp dung
1 Tdi sin c6 oinn khSu hao theo phuon
9j,l:^gl]'.,-9uv6n si5 talsan c5 oinn theo thdi gian hou
iiti,lfii llf !X["}J:ilXT: i:: oo,zooa,oo,-aiC ;#;;, th6ns 12nam zoo j cria
BQ rc
Nhd c0a,
v6t ki6n trrjc
5_ 30 ndm
doanh trong nim tdi chinh hi li6n quan d6n ndm tdi chinh hi€n tai thi d gc ghi nhdn vdo chi phi sdn xudt t<inh
n.m tdi chinh duoc hach toSn vdo chi phi trd truoc ddi han d6 ph6n b6 oan
,LH11,';lr?n"j,t"t duns cs -*t Jl,!
"i'1, ,on, cnipni,i.,i.i"u,d9ng
di tra, d6i tuong phdi trd
du_oi 1 ndm,duoc phAn loai ng5n hqn
r6n I nim duoc ph6n loai ddi han
eo gi5 g6c khong hodn vay vd no thue tai bao g6m c5c chi phi di vay chinh rien quan truc ti6p d6n c5c
,,r"" iy #, oi.,di trd, cdc khodn vay vd nq c6
l6p bdo cdo tdi chinh duoc trinrr oaf'va| v5
nE thu6 tdi chinh ngdn hqn, tr6n
't
nghi6p Luong
trich t5 ky dua theo quy ch6 luong cia conq ty, theo do BHXH, yr, TN duoc
BHXH, g L?ng tien ,""}n^:u, ng.'rli t"o io,n_g, zz%oduEc
dua vdo chi phi
chi phi di vav s6m 15i ti6n vav vd c6c chi phi -rjil'#;ln
orrn truc ti6p d6n cdc khodn vay crla cty
;glfJ [l;?,f#3;*Xll,"""lu"i""ri' phi hoat d6ns sdn xudt KD trons ndm p/S , tru cdc khodn
cp riivay duEc v5n
A 1,, i,fiiT?!llr1:;T,'rTJ;:l*6TlH::"ir"g,:r"fflJfJ u"o" roi ich kinh t6 trons tuons raicho vi6c s& duns tdi
4.11 Nguy,6n tic ghi nh6n chi ptri prraiirl:'
chi phi phdi trd duoc ghi nhan chi y6u ld c6c khodn doanh nslie.p c6 nghia vu ncr phdi trd
ri6n quan d6n hang h6a vd
-^ i:"iJHt
nhan duoc' kh6ng phu ilruoc vao vi6c c6ng,v oi tn"",rn r"a, n"a"
"r ,an bJr" no" don crra nrrd cunj cap
4.12 Nguy6n tic ghi nhf n vtin chrl sd huu:
;},"f'TJ;[,";il:H]#lf;ffifii3iilffiffi;iji;:fi;;Xi1lo ", hou LoinhuQn sau thu6 thu nhQp
an chua ph6n ph6i: Ld s6 ro'i nhuan t11.c.ag
hoat dgng cda cong ty sau khi c6ng (+) hoic
o 5p dung rr6i t6 tnay d6i crrintr sdch ke todn va oier""r ,iriioi t6 sai s6t trong y6u cria
tu loi nhu6n sau thu6: Theo di6u le Cong ty
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Trang 104"13 Nguy6n tic vi phuong ph6p ghi nhfn doanh thu
Doanh thu cung cdp dich vu:
Doanh thu b6n hdng duoc ghi nhAn d6ng thoi th6a m6n ciic di6u ki6n:
- COng ty d5 chuy6n giao phSn lon r0i ro vir loi ich gdn li6n voi quyCn so hOu sdn phAm hoic hAng h6a cho ngudi mua
- C6ng ty khong con nim gi0 quy6n_qu6n l1i hdng h6a nhu nguoi sd h0u hodc kiem sodt hdng hoa
- Doanh thu duoc x5c dinh tuong d6i chic chin
- Cong ty di thu hoic s6 thu duqc loi ich kinh t6 tu glao dich b6n hing
- X6c dlnh ducvc chi phi ph6t sinh cho giao dich vd chi phi Oe frodn thdnh giao dich cung c5p dich vq do
Doanh thu hogt tlQng tdri chinh:
Doanh thu tu ph5t sinh tiAn ldi, c6 tuc, lgi nhuQn duEc chia vA cdc khoin doanh thu hoat dQng tdi chinh khdc dugc ghi nhSn khi dong thoi th6a min 2 diAu ki6n :
- Co khe ndng thu duqc loi ich kinh te tu giao dich d6
- Doanh thu dugc x5c dinh tuo,ng d6i chSc chin.
4.14 Nguy6n tdc gi5 vi5n hdng b6n
- Phdn 6nh tri gi6 v6n cia sdn phdm, hdng hoa, dlch vu di bdn ra trong ky
4.15 Nguy6n tic ki5 to6n chi phi tdi chinh
- Phdn 5nh c5c khodn chi phi hoat dOng tdi chinh bao g6m cdc khoin chi d6n cdc hoat
dQng ddu tu tdi chinh, chi phi cho vay vd di vay v6n, chi phi g6p v6n ti6n nhugng ch0ng kho6n, dLP phdng giim gi5 chrlng khodn kinh doanh , du phdng t6 phdt sinh khi b6n ngoai te, t6 ti gie h6i doei
4.16 Nguy6n tic kii to6n chi phi b6n hing, chi phiquin tf doanh nghi6p
- Chi phi b5n hdng: Phdn 5nh c6c chi phi thuc t6 phat sinh trong qu5 trinh bdn sin ph5m, hirng h6a, cung c6p dich vr,r
bao gOm luong cho nh6n vi6n, vd c5c chi phi li6n quan kh6c
dodn g cho qudn tf , tfrue eat, khodn tAp dqr
phon cAu duong, di , bdo hi6m tdi s6n, chdy
4.17 Nguy6n tic vd phuong ph6p ghi nhdn chi phi Thuii thu nhdp doanh nghiGp hi6n hinh,
- TNDN bang 2Oo/otrdn thu nhQp chiu thue Thue TNDN 10% d}ivdichuy$n nhuEng cdn
h duoc tinh dua tr6n ket qud hoat dong trong ky vd di6u chinh cho c5c khodn kh6ng duoc
nghla vr,r n6p c5c khodn thu€ khdrc theo quy dinh ve thu€ hi6n hdnh
- ThuO gi5 tri gia tdng: Theo phuong ph6p kh6u tru
- Khodn thue- ph6i nQp the hiQn tren s6 s6ch kO toan 1d s6 tiQu do c6ng ty ucrc tinh 56 thu6 phdi nOp cu th6 s6 duoc ghi nhQn theo ki6m tra quyCt toAn thue cia co quan thu6r
4.18 BGn li6n quan
- C6c b6n duEc coi lii li6n quan n6u 1 bdn co khd ning ki€m so6t ho{c c6 inh hudng d5ng k6 d6i voi b6n kia trong viQc ra quyet Olntr c6c chinh sdrch tdi chinh vdr hoat d6ng Cdc b6n c0ng duoc xem ld b6n li6n quan n5u cUng chiu sr.r
ki6m sodt chung hay chiu inh hudng ddrng k6 chung
5 THONG TIN 86 SUNG TR|NH BAY TRONG BANG CAN DOI KE TOAN
01- Ti6n vd c6c khodn tucrng duong ti6n Si5 cu6i f9' Sti dAu ndm
- I
-.1
Chi ti6t phii thu khich hdng
C6c khodn phdi thu khdch hdng
C6ng ty CP k! thuQt XD Hii Au
6 635,349,994
Si5 tfiu nam 6,786,035,022
1 1 ,108,967,195 4,620,208,613
Page
c0ng
03- Tri truoc ngudi b6n
Cty CP HGAn :
Cty CP XLKD Vat liQu x6y dung lnvesco
17 ,744,317,1gg
SO cuOi t<9'
4,547,390,573
13 131,992,305
11,406,243,535
Si5 diu nim
9,545,999,400 12,692,125,600