Báo cáo tài chính hợp nhất quý 2 (đã kiểm toán)

I • I 'I ii AASCN c6ng ty tnhh dich vg ti/ van tai chinh Ki toan va kiEm toAn nam viet NAM VIET AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES CO., LTD (AASCN) 29 Hoang Sa, P Da Kao, QuSn 1, TP H6 Chi Minh, Tel: (84-8) 39103908; 39104881 - Fax: (84-8) 39104880 CONG TY CO PHAN BAU TU" VA THCONG MAI DIC VA CAC CONG TY CON Bio cio tii chinh h^p nhat cho kj^ k^ tofa tvr ngiy 01/01/2017 ijinngiy 30/06/2017 d5 dinjc soit xit c6ng ty c6 phAn eAu tit yA thitong m^i dic vA c Ac c6ng ty 13-13 Bis KThi c6ng xiy lip cic c6ng trlnh din dyng, c6ng nghi$p, giao th6ng, thiiy lpi, cdp thoit nude, xir ty m6i trudng, dudng diy vi tram biin thi, cdng ttlnh ting khu cdng nghiOp khu da thj; >Mua bin vyt liOu xiy dyng, v$t tu thiit bj phyc vy xiy dyng; >Khai thic, chi biin khoing sin lim vjit li$u xiy dpng, khai thic v^n chuyin dit, cit di san lip m^t bing; >Mua bin hing n6ng sin, thpc phim, thd cdng my nghO; >M6i gidi bit dOng sin, djch vp nhi dit; Kinh doanh nhi d; cho thui kho bii, vin phdng, nhi xudng; >Kinh doanh v$n tii hing bing 616 vi dudng thuy; >Sin xuit vit liOu xiy dpng trang trf nOi thit, ngdi miu (kh6ng sin xuit tpi try sd); sin xuit chi biin g6, sin phim gO (khdng chi bien tpi try sd); mua bin gS rung trdng ho^c nhOp khiu; >Gia c6ng co khl, sin phim co (kh6ng gia c6ng tpi try sd); mua bin, thi c6ng vi lip d^t hO thing diiu hda nhiOt dO; >Diu tu phit triin khu c6ng nghiOp, ting ky thuOt d6 thi, khu cdng nghiOp, khu chi xuit, khu cdng nghe cao; >Sin xuit vdi, xi ming vi thych cao, sin xuit bi tong; ^ Trdng ciy cao su; >Sin xuit Plastic vi cao su ting hpp dyng nguyin sinh Try sd chlnh cua Cdng ty tyi 13-13 Bis Ky Ddng, Phudng 9, Qun 3, Thinh phi Hd Chi Minh Cic su ki^n sau ngiy khda sd ki toin lap bio cio tii chfnh hpp nhit Theo Nghi quyit HDQT sd 06-2016/NQHDQT.DIC-INTRACO ngiy 11/03/2016 thi Cdng ty sd tii co ciu hai nhi miy ng6i: Nhi miy ngdi tyi Qu^n 9, Tp.HCM vi Nhi miy ngdi tyi Quyn Blnh Chinh, Tp.HCM di thinh lip cdng ty ci phin Hidn tyi C6ng ty dang thyc hi^n cic thu tyc di giii thi hai nhi miy tren di thinh lip cdng ty cd phin Ngoii ra, khdng cd sy ki^n trpng yiu nio xiy sau ngiy lip Bio cio tii chlnh ddi hdi dupe didu chinh hay cdng bd trdn Bio cio tii chlnh hpp nhit ky ki toin ttr 01/01/2017 din 30/06/2017 H^i ding Quin trj, Ban Ting Giim aic 1^ ki toin tit 01/01/2017 din 30/06/2017 vi din ngiy lap bio cio niy nhu sau: H^itbng Quin Irf Ong Nguyin Bile HiiChitjeh Bi Ld Thj Thdy NgaThinh vidn 6ng Nguyln Vin QuyinThanh vidn Bi Vu Thj HoaThinh vidn Ong Duong Dlnh ThiiThinh vita C6NG TY C6 PHAN B AU T^ VA TmTONG M^I DIC VA CAC C6NG TY CON BAO CAO CUA BAN TONG GIAM DOC (tiep theo) Ban TSng Gram doc 6ng Nguyln Diic Hdi 6ng Duong Dlnh Thdi 6ng Nguy6n Manh CMin BdLeThiTMyNga Ong Dinh Tien Dung 6ng VQ Quang 6ng Nguyln Qu6c Nhn T6ng G\km die Ph6 T6ng GiiSm die Ph6 T6ng Gidm d6c Ph6 T6ng Gidm d6c Phd T6ng Gidm d6c Ph6 T6ng Gidm d6c Ph6 T6ng Gidm d6c TO 01/04/2017 Ban kiim sodt Bd B^ng Thj Kim Chdu 6ng L6 Bd Khdnh Anh Bd D^ng Thj Kim Chdu Truang ban Truang ban Thanh vidn 6ng V8 Qu6c Tii BdLd Thj Thin Thanh viSn Thanh vi6n TO ng^y 17/07/2017 Bin ngdy 13/03/2017 TO 22/06/2017 din 16/07/2017 Kiim todn vien C6ng ty TNHH Dich vu TO TM chinh K8 to4n va Ki6m todn Nam Viet (AASCN) da th\rc hien sodt xdt cdc Bdo cdo tai chinh h^p nhdt ty ke todn ttr 01/01/2017 d6n 30/06/2017 cho C6ng ty Cong bo trdch nhi^m cua Ban Tong Gidm doc doi \6i Bdo cdo tdi chinh hop nhat Ban T6ng Gidm d6c C6ng ty chju trdch nhiem v^ vi$c ldp Bdo cdo tdi chinh hop nhit ^jhdn dnh trung thpc, hop 1^ tinh hinh hoat d^ng, ket qud ho^t d6ng kinh doanh vd tilth hinh luu chuydn tidn t? cua C6ng ty ty Tron^ qud trinh l^p Bdo cdo tdi chinh hop nhat, Ban T6ng Gidm ddc C6ng ty cam kdt da tun thu cdc yeu cdu sau: " Lira chpn cdc chinh sdch k& todn thich hop vd dp dyng cdc chinh sdch ndy m^t cdch nhat qudn; •Dua cdc ddnh gid vd du dodn hop ly vd thdn trpng; • L|p vd trlnh bdy cdc Bdo cdo tai chinh hop nhat trdn co set man thu cdc chudn mpc k todn, ch6 dd ke todn vd cdc quy d|nh c6 lifin quan hi$n hdnh; •Ljp cdc Bdo cdo tdi chinh hop nhat dpa tr6n co sd hoat d^ng kmh doanh lidn tyc, trtr trubng hop khong the cho rdng C6ng ty s^ tiep tyc hoyt dQng kinh doanh Ban T6ng Gidm d6c C6ng ty ddm bdo rdng cdc s8 ke todn duyc luu gid de phdn dnh tinh hinh tdi chinh cua Cong ty, vdi m\ic d^ trung thyc, hop ty tai bit cii thbi diim ndo vd ddm bdo ring Bdo cdo tdi chinh hop ithit man thu cdc quy djnh hiyn hdnh cda Nhd nude D6ng thbi c6 trdch nhiem vi$c bao ddm an todn tai sdn ciia Cong ty vd thyc hiyn cdc bi^n phdp thich hop de ngan chdn, phdt Men cdc hdnh vi gian lyn vd cdc vi phym khde Ban T6ng Gidm d6c C6ng ty cam kit ring Bdo cdo tdi chinh hop nhit da phdn dnh trung thyc vd hyp ty tinh hinh tdi chinh hpp nhit cua C6ng ty tai thbpdiim 30 thdng 06 ndm 2017, cung nhu kit qud hoyt d6ng kmh doanh hyp nhit vd tinh Mnhlua chuyin tiin te hyp nhit cho ky ki todn tir 01/01/2017 dp ke todn Viet Nam vd tudn thu cdc quy djnh hiin hdnh Tong Gidm die Thanh phd H6 Chi Minh, ngdy 28 thdng 08 ndm 2017 CONG TY TNHH D|CH Vg T^ VAN TAI CHINH KE TOAN VA KIEM TOAN NAM VIET NAM VIET AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES CO., LTD (AASCN) 29 Hoing Sa, P Da Kao, Qujn 1, TP H6 Chi Minh, Tel: (84-8) 39103908; 39104881 - Fax: (84-8) 39104880 AASCN S6:297/BCSX/TC BAO CAO SOAT XET THONG TIN TAI CHINH GltTA NIEN DQ Kinh gfri:Cic co dong, Hpi ding Quin trj vi Ban Ting Giim die CSng ty Ci phin Dau tu vi Thuong mgi DIC Chung t6i da soit xit bio cio tii chlnh hpp nhit gitta niin dp kim theo ciia C6ng ty C6 phin Biu tu vi Thuong mpi DIC vi cic cong ty con, dupe lip ngiy 28 thing 08 nim 2017, tir trang 05 din trang 50, bao gim Bang can ttdi ki toin hpp nhit tpi ngiy 30/06/2017, Bio cio kit qua hopt d0ng kinh doanh hpp nhit, Bio cio luu chuyin tiin hpp nhit cho ky ki toin ttt 01/01/2017 din 30/06/2017 kit thuc cung ngiy vi Bin thuyit minh bio cio tii chinh hpp nhit Trich nhipm cua Ban Ting Giim die Ban T6ng Giim die C6ng ty C6 phin Biu tu vi Thucrng mpi DIC chju trdch nhipm l(lp yi trlnh biy trung thpc vi hpp ty bio cio tii chinh hpp nhat gitta niin dp theo chuin mpc ki toin, chi d$ ki toin doanh nghipp Vipt Nam vi cic quy djnh phip ty c6 liin quan din vi^c lip yi trinh biy bio cio tii chinh hpp nhit gitta niSn dO vi chju trich nhiim v^ kiim soit n0i b mi Ban T6ng Giim die xic djnh li cin thiit di dim bio vipc lap vi trlnh biy bio cio tii chinh hpp nhit hpp nhit gitta nien d$ khong c6 sai s6t trpng yeu gian l(in hojic nhim lin Trich nhipm cua Kiim toin vien Trich nhi0m cua chiing t6i li dua kit lu^n vi bio cio tii chlnh hpp nhit gitta ni&i d dpa P^n kit qui sodt xit cua chung t6i Chung tai da thpc hi0n c6ng vi0c soit xit theo Chuin mpc Vipt Nam vi hpp ding djch vp soit xit si 2410 - Soit xit thong tin tii chinh gitta niin d$ kiim toin viin d$c lip cua dom vj thpc hi^n Cong vipc soit xit th6ng tin tii chfnh gitta niin dO bao gim vi^c thpc hi^n cic cu^c phong vin, chii yiu li phong vin nhttng nguPi chju trich nhi^m vi cic vin di tii chinh ki toin, vi thpc hi^^i thu tpc phin tfch vi cic thu tpc soit xit khic Mpt cupc soit xit vi co bin c6 pham vi hpp hem m0t cu$c kiim toin dupe thpc hi$n theo cic chuin mpc kiim toin Vi#t Nam vi viy lihdng cho phip chiing tdi dpt dupe sp dim bio ring chiing t6i sg nhan biit dupe tit cd cic vin di trpng yiu c6 thi dupe phit hi^n Pong m0t cu0c kiim toin Theo d6, chiing tdi kh^^ng dua -j kiin kiim toin Kit luan cua Kiim toin vien Can ctt Pin kit qui soit xit ciia chiing t6i, chiing t6i kh6ng thiy cd vin di gl khiin chiing t6i cho ring bio cio tii chlnh hpp nhit gitta ni6n d0 dinh kim khdng phdn inh trung thpc vi hpp ty, Pin ede khia cpnh trpng yiu, tlnh hinh tii chinh hpp nhit ciia don vj tpi ngiy 30/06/2017, vi kit qui hopt dpng kinh doanh hpp nhit vi luu chuyin tiin t^ hpp nhit cua don yj cho ky ki toin ttt 01/01/2017 din 30/06/2017 kit thiic cung ngiy, phu hpp vpi chuin mpc ki toin, chi d0 ki toin doanh nghipp Vipt Nam vi cic quy djnh phip ty c6 lien quan din vi0c lip vi Pinh biy bio cdo tii chinh hpp nhit gitta niSn dp C6ng ty TNHH Djch vp Tu van Tii chfnh toan vi tyiem toin Nam Vipt (AASCN) m< li jin Minh Tiin idy CN DKHN kiim toin: 0547-2013-152-1 Thanh phd H6 Chi Minh, 28 thing 08 mint 2017 I I C6NG TY C6 PHAN D AU TU" VA THtfONG MrM DIC vAcAc cong ty conbAo cAo tAi chInh hop nhAt 13-13 Bis K^ Ding, P9, Q.3, Tp.Hl Chi MinhCho ky kl toin til 01/01/2017 din 30/06/2017 I BANG CAN DOIKE TOAN HOP NHAT Tai ngiy 30 thing 06 nim 2017 Ban vi tinh: VND I I I I I I I I I I I I I I I I I tAisAn Mi si Thuylt minh 30/06/2017 01/01/2017 1.029.970.903.931 912.035.699.853 A TAi SAN NGAN HAN 100 I Tien vi cic khoin tuong dirong tien l.Tiln Cic khoin tuong duong tiln 110 111 112 V.I 16.103.037.355 15.070.492.755 1.032.544.600 15.568.713.015 12.407.092.415 3.161.620.600 II Cic khoin dau tu tii chfnh ngin han Chting khoin kinh doanh Dp phdng giim gii chiing khoin kinh doanh (*) Biu tu nim giO d^n ngiy dio han 120 121 122 V.2 2.824.000.000 673.000.000 20.200.331.453 251.500.453 (51.169.000) 2.151.000.000 20.000.000.000 HI Cic khoin phii thu ngin han Phii thu ngin han ciia khich hing Tri trubc cho ngu^ri bin ngin han Phii thu n^i bp ngin h^n Phii thu theo tiln d kl hoach hpp ding 130 131 132 133 134 848.570.917.430 416.402.469.520 318.501.404.924 41.800.000 669.640.152.771 300.527.405.264 17.000.000.000 100.576.661.701 (3.951.418.715) 17.000.000.000 79.178.232.590 (3.951.418.715) 146.857.711.628 146.857.711.628 186.584.298.065 186.584.298.065 15.615.237.518 3.863.950.664 11.539.971.577 211.315.277 20.042.204.549 6.915.112.661 12.665.974.235 461.117.653 155 - - 200 324.547.258.599 323.053.974.602 94.300.000 94.300.000 Phii thu ni b0 dii han 210 211 212 213 214 Phii thu vi cho vay dii han 215 Phii thu dii han khic Dp phbng phii thu dii han khd ddi (?) 216 219 94.300.000 94.300.000 xiy dpng Phii thu v6 cho vay ngin h^n Phii thu ngin han khic Dp phbng phii thu ngin h^n khd dbi (?) Tii sin thiiu chir xii 1^ 123 V.3 135 136 137 139 V.4 V.7 Dp phbng giim gii hing tin kho (•) 140 141 149 V Tii sin ngin han khic Chi phi tri trudc ngin hpn Thul GTGT dupe khiu trir Thul vi cic khoin khic phii thu Nhi 150 151 152 153 IV Hing tin kho Hing tin kho V.5 V.ll V.15 276.885.933.632 nude Giao djch mua bin lpi trii philu Chinh 154 nUi'i pnu Tii sin ngin han khic B TAi SAN DAl Bb^N I Cic khoin phii thu dii han Phii thu dii han cda khich hing Tri trudc cho ngubi bin dii han Vln kinh doanh d don vj trpc thu^c V.5 c6ng ty c6 phAn dAu tit vA th^ong mai dic vA cAc cong ty conbAo cAo tAi chinh h