BCTC Cong ty me Q3 nam 2017

MAu B Ola — DN Ban hanh theo Thong tu so 200/2014/71-BTC 22/12/2014 clia Bi Tai Chinh TONG CONG TY CP XAY LAP DAU KHI VMT NAM CONG TY ME Toa nha CEO, &tang Pham Hung, 71: Dem, Ha Nai BANG CAN DOI ICE TOAN Tai 30 thang 09 nfint 2017 Dan vi tinh: Hong TAI SAN A Ma so ThUytt minh A A A So cum cum quS, Ski du nam 100 5.459.292.058.832 4.988.416.548.084 I Tien va cac khofin tiron_g dinmg tien 110 380.536.977.854 614.570.679.581 Tien 111 272.563.526.846 491.597.228.573 Cac khoan tucmg duong tien 112 107.973.451.008 122.973.451.008 II DAu he tai chinh ngan han 120 93.810.200.960 88.103.069.636 Chimg khoan kinh doanh 121 150.668.065.000 152.668.065.000 Do phAng giam gia chUng khoan kinh doanh (*) 122 (116.863.052.500) (123.481.055.000) Diu to nAm gift den dao han 123 60.005.188.460 58.916.059.636 III Cfic khoan phai thu ngin han 130 2.094.736.823.019 1.788.947.307.277 Phai thu ngan han cna khach hang 131 1.037.834.341.710 625.353.122.976 Tra tin& cho ngtreri ban ngin han 132 982.385.589.329 1.123.578.226.517 Phai thu nOi bA ngan han 133 Phai thu theo tien dA ke hoach hop dAng xay dung 134 Phai thu ve cho vay ngan han 135 575.741.688.393 575.741.688.393 Phai thu ngAn han khac 136 414.586.631.912 434.275.248.935 Du phong phai thu ngan han kilo doi (*) 137 (917.116.347.745) (970.000.979.544) Tai san thieu cho xir 1S, 139 1.304.919.420 IV Hang ton kho 140 2.755.582.675.168 2.410.350.265.622 Hang ton kho 141 2.755.582.675.168 2.410.350.265.622 Do phong giam gia hang eon kho (*) 149 V Tai san ntin han khac 150 134.625.381.831 86.445.225.968 Chi phi tra truac ngan han 151 370.421.089 643.471.158 Thue GTGT dirge khAu trir 152 112.977.856.908 64.520.427.275 Thud va cac khoan khac phai thu Nha ntrac 153 21.277.103.834 21.281.327.535 Giao djch mua ban lai trai phiL Chinh phi' 154 Tai san ngin han khac 155 A - TAI SAN NGAN HAN A - - SO can add qus, B - TAI SAN DAI HAN SO du nam 200 1.849.942.235.978 1.897.756.852.353 I Cac khoin phai thu did han 210 62.728.639.769 55.393.916.889 Phai thu dai han dia khach hang 211 Tra try& cho nguiyi ban dai han 212 V6n kinh doanh & don vi trtrc thuOc 213 Phai thu n6i b6 dai han 214 Phai thu vA cho vay dai hp 215 Phai thu dai han khac 216 Du phi:mg phai thu dai han kilo dei (*) 219 II Tai san co dinh 220 33.541.478.303 39.849.356.335 Tai san c6 dinh Wu hinh 221 23.789.671.976 29.164.624.345 - Nguyen gid 222 84.437.409.632 84.437.409.632 - Gia tri hao mon luS" kA (*) 223 (60.647.737.656) (55.272.785.287) 224 9.751.806.327 10.684.731.990 - Nguyen gia 225 18.676.108.182 18.676.108.182 - Gia tri hao mon luy kA (*) 226 (8.924.301.855) (7.991.376.192) Tai san c6 dinh thue tai chinh Tai san c6 dinh vo hinh 227 62.728.639.769 - - 55.393.916.889 - - - Nguyen gia 228 4.652.380.340 4.652.380.340 - Gia tri hao mon luy kA (*) 229 (4.652.380.340) (4.652.380.340) III Bat gong san din to - Nguyen gia - Gia tri hao mon lily ke (*) 230 - - 231 232 IV Tai san der dang did han 240 205.312.384.042 160.747.455.076 Chi phi san xuAt, kinh doanh d& dang dai han 241 25.297.663.020 26.197.663.020 Chi phi xay dung co ban dang 242 180.014.721.022 134.549.792.056 V Dan to tai chinh dai h n 250 1.503.917.474.710 1.586.870.101.056 DAu to vao ding ty 251 1.986.206.514.396 1.986.206.514.396 DAu to vao cong ty lien doanh, lien kAt 252 754.799.467.055 784.806.467.055 DAu tir gop von vao don vi khac 253 257.059.968.199 257.059.968.199 Du phong dAu tir tai chinh dai han (*) 254 DAu to nam gi0 &An dao han 255 VI Ili san dai han khac Chi phi tra truck dai han 260 261 Tai san thuE thu nhap hoAn lai 262 - ThiAt bi, vat tir, phu tiing thay thA dai han 263 - Tai san dai han khac 268 - TONG CONG TAI SAN (270 = 100 + 200) 270 Page (1.494.148.474.940) 44.442.259.154 44.442.259.154 7.309.234.294.810 (1.441.202.848.594) 54.896.022.997 54.896.022.997 6.886.173.400.437 SO cuigi cuOi quj, C - Ng PHAI TRA SO du n5m 300 6.109.495.882.835 5.696.221.929.332 I No ngan tan 310 5.968.391.582.679 5.549.140.584.131 Phai tra nguoi ban ngin han 311 3.687.360.251.195 3.168.426.705.211 Ngtroi mua tra flan truac ngin han 312 500.229.189.876 659.743.063.113 Thud va de khoan phai Op Nha mac 313 1.238.414.206 1.992.677.782 Phai tra ngu6i lao dgng 314 15.724.500.986 52.021.025.504 Chi phi phai tra ngin han 315 433.100.927.845 318.392.344.388 Phai tra ngi bg ngan han 316 Phai tra theo tian dg k6 hoach hgp ding xay dtmg 317 Doanh thu chua thtrc hi0 ngin han 318 5.004.538.057 4.831.090.877 Phai tra ngan han khac 319 334.124.287.904 331.250.462.331 320 998.890.683.683 1.019.764.425.998 10 Vay va ncs thue tai chinh nem hart - - 11 Du phong phai tra ngin han 321 12 Quy khen thiremg, phtic Igi 322 13 Quy binh on gia 323 14 Giao dich mua ban lai trai phieu Chinh phi) 324 II NqAai h#n 330 I Phai Ira ngtriyi ban dal hp 331 - Ngutyi mua tra tien truck dai hart 332 - Chi phi phai tra dai han 333 Phai tra ngi bg ve Win kinh doanh 334 - Phai tra ngi bg dai han 335 - Doanh thu chua thvc hien dai han 336 Phai tra dai han khac 337 Vay va ng thug tai chinh dai han 338 Trai phi6u chuytn dal 339 10 Co phieu uu dai 340 11 Thud thu nhap hoan lai phai tra 341 12 Dv phong phai tra dai han 342 - - 13.Quy Oat trian khoa h9c va ding nghe 343 - - Page (7.281.211.073) 141.104.300.156 72.145.399.156 (7.281.211.073) 147.081.345.201 72.178.785.046 65.530.093.107 68.933.617.780 806.537.239 2.472.581.503 2.622.270.654 3.496.360.872 SO cad cad qus, D - VON CHU SO HUD 400 SO du nam 1.199.738.411.975 1.189.951.471.105 I VOn chii so' hEru 410 1.199.738.411.975 1.189.951.471.105 V6n gop cCia chii so him 411 4.000.000.000.000 4.000.000.000.000 4.000.000.000.000 4.000.000.000.000 - CO phie.uph6 thOng c6 guy& biEu quyOt 41 la - Co phi6u tru dai 411b - Thang du von c.6 phAn 412 - Quy6n chip chuy6n di trai phie'u 413 - Von khac cua chu s6 lieu 414 - Co phi6u quy (*) 415 Chenh k'ch danh gia lai tai san 416 Chenh tech ty gia h6i doai 417 Quy dau tu Oat tri6n 418 Quy hOT trg sap xe'p doanh ngh4 419 10 Quy khac thuOc von chu soy him 420 11 Lai nhuan sau thu6 chua phan ph6i 421 - LNST chua phan ph6i lay k4 d6n cu6i ky truck 421a - LNST chua phan ph6i kY 421 b 76.986.992.734 76.986.992.734 500.000.000 500.000.000 (2.877.718.870.759) (2.887.505.811.629) (2.887.505.811.629) (3.026.265.140.599) 9.786.940.870 12 Ngulin von du tu XDCB 422 - II NguOn kinh phi vii quy khfic 430 - I Ngu6n kinh phi 431 - NguOn kinh phi da hinh TSCD 432 - TONG CONG NGUON VON (440 = 300 + 400) 440 (29.710.000) (29.710.000) 7.309.234.294.810 138.759.328.970 - 6.886.173.400.437 Ha nOi, ngiry 30 Mang 10 nam 2017 LAP BIEU KE TOAN TRUONG9- 5.3010 TONG G GIAM DOC ze?.CO.NG Ty ctlyNk * XAY LAP OAU KH NAM vg,„ yr c1 4944,u ,ir ryk gagh Page TONG CONG TY CO PHAN XAY LAP DAU KHf V1tT NAM Min sd B 02a —DN CONG TY mg (Ban hanh theo Thong to so 200/2014/TT-13TC) Toa nha CEO, Diking Plum Himg, Tir Liem, Ha NO Ngay 22/12/2014 ciia Be tai chinh BAO CAO KET QUA HOAT DQNG KINH DOANH Quy nam 2017 Dvt: Eking Stt MA so Chi tieu Guy Thuyet minh Mm Doanh thu ban hang va cung cAp djch vu 01 Cac khoim giam trir doanh thu 02 Luy ke hr du nam den cu6i quy Nam twit 673.392.831.369 Nam &Rem Nam 1.958.601.382.360 1.248.457.199.011 - 5.491.111.054.083 - - Doanh thu than v6 ban hang va cung cap dich vu (IC 10 673.392.831.369 1.958.601.382.360 1.248.457.199.011 5.491.111.054.083 Gia von hang ban 11 669.346.179.416 1.949.515.921.673 1.228.687.767.594 5.390.922.893.272 Loi nhuan Op ye ban hang va cung cAp djch vu (20= 20 4.046.651.953 9.085.460.687 19.769.431.417 100.188.160.811 Doanh thu hoot dong tai chinh 21 46.210.920.653 5.091.298.156 54.976.966.504 32.269.572.984 Chi phi tai chinh 22 24.103.708.607 65.681.470.298 (55.921.444.616) 23 1.033.775.167 3.641.509.069 4.906.058.373 Trong do: Chi phi Lai vay Chi phi ban hang 25 Chi phi (man ly doanh nghiep 26 19.444.607.850 10 Lcri nhuan than tir boat Ong kinh doanh (30 20+(21 30 11 Thu nhap Ichac - (102.032.719.094) 1.370.845.351 - - - (15.855.654.054) 7.686.816.736 (118.918.491.257) 6.709.256.149 132.065.131.991 1.378.110.887 307.297.669.668 31 269.468.972 400.300.365 8.732.644.692 4.540.667.719 12 Chi phi khan 32 175.993.544 236.039.937 1.197.904.927 2.141.888.503 13 Lcri nhuan khac (41M1-32) 40 93.475.428 164.260.428 7.534.739.765 2.398.779.216 14 Lai/lti tir tong ty lien doanh, lien ket 50 14 TOng Icri nhuari kt toil' truac [hue (50=30+40) 50 15 Chi phi [hue thu nhap doanh nghiep hien hanh 51 16 Chi phi thud thu nhap doanh nghiep hoan lai 52 17 Lcri nhuan sau thue thu nhap doanh nghiep (60=5 60 18 Lai co ban tren ct• phieu (*) 70 19 Lai suy giam tren cAi phi& (*) 71 6.802.731.577 132.229.392.419 8.912.850.652 (291.363.406) 7.094.094.983 (291.363.406) (874.090.218) 132.520.755.825 9.786.940.870 _500102,3 +'.5 LAP 131 dl ICE TOAN TRIXONG (1.573.362.391) 311.269.811.275 30 thcing 10 nom 2017 gTONGrO CONG TY CO PHA u * xAr LAP DAU KHI, 94, VIII NAM v. Th' caw 309.696.448.884 AM DOC ° - fajoe,n ' 411h MAu se B 03a-DN (Ban hanh theo Thong tir s6 200/2014/TT-BTC Ngay 22/12/2014 caa BO Tai chlnh) TONG CONG TY CO PHAN XAY LAP DAU KHf VIET NAM CONG TY ME BAO CAO LULU CHUYEN TIEN Tt GIVA MEN DO (Deng day dil) (Theo phmmg pita') gisin tap) QuY ram 2017 Dvt: Dein CHI TIED Ma s6 I Luu chuyen tan tir hoot dOng kinh doanh Lei nhugn Mt.& thud Thuyet minh Lay ke Ur dell nilm den cuOi quy Nam trirec Nam 01 8.912.850.652 309.696.448.884 02 03 6.307.878.032 (6.557.007.953) 7.738.221.459 (210.543.104.112) 04 11.113.780.748 (3.121.742.893) 05 06 07 (49.305.687.548) 3.641.509.069 16.542.216.628 4.906.058.373 08 (25.886.677.000) 125.218.098.339 - Tang giam cac khoan phai thu 09 (342.348.727.805) 319.838.960.131 - Tang Om hang an kho 10 (344.332.409.546) 1.152.024.128.481 11 426.747.828.937 (1.468.552.549.536) 12 10.726.813.912 13.398.312.614 - Tang, giam chang khoan kinh doanh 13 2.000.000.000 49.200.000.000 - Tibn !Ai vay da tra 14 - Thus thu nhOp doanh nghap da nip 15 - Tan thu khic ter hoot dOng kinh doanh 16 1.017.755.679 9.230.406.241 - Tien chi khac tir hoot dOng kinh doanh 17 (5.522.846.108) (8.628.202.942) 20 (278.288.359.664) 21 41.110.083.000 17.266.567.185 72.227.406.917 Dieu chinh cac khodn - Khali hao tai san cei dinh va bat Ming san dL tu - Cac khoan du phOng - Lai, 16 chenh loch tY, gia h6i doai dimh gia loi cac khoan muc tien a co goc ngooi tO - Lai, 16 to hoot tang cau tir - Chi phi iai vay - Cac khoan dieu chinh khac Lai nhugn tit hogs dgng kinh doanh trtedc sy• thay tat air, an Mt dgng - Tang giam cac khoan phai tra (kheing 1(6 lai vay phai tra, thue thu nhOp phai Op) _ - Tang giiun chi phi tra truer Liru chuyen fib) than tir hoot Ong kinh doanh (690.097.734) (2.193.940.911) 189.535.212.417 II Luu chuyen tan tir hoot dOng diu tir Tien chi de mua sam, xay dung TSCD va cac tai san dai hon khac Tien thu tir ly, nhucing ban TSCD va cac tai san dai bon khac —, Tan chi cho vay, mua cac cong cu nu dm don vi khac TiL thu h6i cho vay, ban loi cac ceing cu nu Oa dv khac Tien chi dau to gem v6n vao don vi khac Tien thu hOi du tu Op win vao don vi khac Tien thu iai cho vay, co tirc va Iqi nhuOrt ducrc chia 22 23 24 25 26 27 (1.331.972.000) 4.693.355.968 31.979.166.000 31.483.885.141 Lay chujan tan thuhn tir hogs rang eau he 30 66.824.435.109 (4.155.087.000) 18.806.982 2.001.675.381 15.985.361.369 III Liru chuyen tien tir hoot d§ng di chlnh TiOn thu to phat hanh CP, nhOn v6n Op dm chit se him 31 - Tien chi tra v6n gap cho cac chit sa hau, mua loi c6 phieu dm doanh nghap da phat hanh 32 Tan thu tir di vay 33 Tien chi tra nu g6c vay 34 (20.873.742.315) (37.641.592.882) Tien chi tra my thue tai chinh 35 (1.666.044.264) (1.757.344.968) (1.444.601.110) - 37.954.336.740 C6 tac, 1M nhu0n da tra cho chit se heru 36 Luu chuyen hen thuan tir hoot dOng di chinh 40 (22.539.786.579) Luu chuyen tan thuen ky (20 + 30 + 40) Tan va tuning citron tien deu 14 50 (234.003.711.134) 260.318.018.224 6'0 614.570.679.581 Anh Wang dm thay d6ity gia h6i doai quy doi ngooi to 61 525.542.570.371 32.563.761 Page (29.990.593) Dvt: Dan CHI TIED z MA so Tan va Wong throng tan an cu6i 14 (50 + 60 + 61) Ley ke tir den nim den cuiii quSr Thuyet minh Mint tru*c NAm 380.536.977.854 70 785.893.152356 Ha N$i 30 thong 10 ndm 2017 LAP BIEU 000102 G GIAM DOC *‘' 0 TAG COG Ty c o'PHA XAY LAP GAb K VIII NAM 42 vx 45a; gagh Page TONG CONG TY CP XAY LAP DAU KHI VItT NAM CONG TY An Toa nha CEO- Huang Phom Hung- Tit Liem- Ha neji MAu s6 B 09a — DNu Ban hinh theo Thong ttr so 200/2014/TT-BTC 22/12/2014 cita BO Tai Chinh BAN THUYET MINH BAO CAO TAI CHiNH Quj, Nam 2017 I DSC DIEM HOST DONG CUA TONG CONG TY Hinh thIrc sa him von 'Ring COng ty ce phin Xfiy rip Dau Viet Nam dirge lap tren ca sey ce phan hoa Cong ty Thiet ke va xay dung Dau khi, vien tea Tap doan Dau Quec gia Viet Nam theo quyet dinh 532/QD-TTCB 26/03/2004 ciia BO tnrang BO Cong nghiep (nay la BO Cong Thirang) Tai Nghi quy& s6 3604/NQ-DKVN 26/10/2007, HOi Ong quan tri Petro Viet Nam da thong qua de an chuyen d6i Cong ty cc') ph'in Xfiy lap DAu TOng COng ty c6 phan Xay lAp Dau hoat Ong theo me hinh C8ng ty me, Cong ty va hoat Ong theo mO hinh ke to 01/01/2008 Linh vuc kinh doanh Nganh nghe kinh doanh - Gia Ong the tao, lip dit cac chin a gian khoan va cac ket cau kim loai khac; - Thiet ke, the tao cac ben chira xang du, boa long, chua nuac, ben chiu ap lgc va he theng 6ng cong nghe; - San xuat cac san phi'm ca khi, thong an man kim loai, bao throng va sira chrra cac than de gian khoan, tau thuyen va cac phirang tien n6i; - Gia cong ren ling, san xuat kV:fp n6i, d'au not va cac phu kien pinic vu rinh vgc khoan, khai that dAu khi, tong nghiep; - Kinh doanh vat tir thiet bi xay dung au khi; - Khao sat, thiet ke, to van du to xay dung cac cong trinh dan dung, cong nghiep vira va nh6; - San lap mat bing, xay dung cac cong trinh they lqi, Ice ben cang; - Lip dat he thong may m6c thiet bi cong nghe, thiet bi dieu khien, tir Ong h6a cac nha may cong nghiep; - Lip &at cac he thong duemg day tai dien den 35KV, cac he dicing dien dan dung va cong nghiep khk; - Khoan phi da ne min, khai that mo, san xuat, kinh doanh vat lieu xay dung; - Khao sat, tu, bao duong va sira chila cac cong trinh dau va ngoai bien Nth teen dit lien, cac cong trinh dan dung va cong nghiep; - San xuat va kinh doanh be tong thircrng pham; - DAu tu xay dgng, khai that va quan 15( chg; - Kinh doanh bat d6ng san: dAu tir xay dung cac khu cong nghiep, ca sa tAng giao thong, xay dirng thi, vAn phong , nha a, xay dung cac dg an tAng, cac cong trinh thily lgi, de Ice, cang song, cang Men, cau oluimg, cong trinh dan dung va cong nghiep, kinh doanh thi va van phong, sieu thi va nha eY; - DAu tu xay dung: Cac nha may the tao ca thiet bi pinic vu nganh Dau khi; cac nha may Ong tau vin tai clau, khi, Ma chat, nha may Ong gian khoan; cac nha may xi mang va san xuat vat lieu xay citing; - Dam tu cong nghe cao l'inh vgc xay dung nha cao tang; - Lip dat, tu, bao duong va sira chila cac cong trinh dau (ngoai khai va tren bien), cac chin de gian khoan, cac ket cau kim loai, cac ben be chi:a (xang, d'au, hoa long, nuetc); binh chin ap Itrc va he thong ding nghe, cac cling trinh clan dung va cong nghiep; - Tu vAn dau to xay dung cac cong trinh dam khi, cong trinh dan dung va cong nghiep; - Dong tau van tai clan, khi, hoa chat; Page - Wing gian khoan dit lien, ngoai bien; - Che tao co the tao nganh Diu khi, (long tau va kinh doanh cang song, cang bien; -Che tao va cung cap cac loai Ong ch6ng can khoan, 6ng n6i, khop n6i, dau n6i va cac phi kien phuc vi link vuc dau khi, ding nghiep; - Thi ding xay dung cac ding trinh din (tren b6, ngoai bien) cac ding trinh ding nghiep va dan dung, cang song, cang bien; - Thi cong cac cong trinh giao thong, they loi; - San xuAt cac san phim cong nghiep (cac nha may be tong, thfixdien, dien khi); nghiep (cac nha may betting, thtly dien, dien khi); - Van chuyen dau, hoa long va hoa chit; - Kinh doanh xuAt nhfip khAu vat ttr, thiet bi xay dung din khi; thuong mai va dich vu tong hop Chu ItY san xuAt, kinh doanh thong thtromg: Nam tai chinh ctia brit clan tir 01 thing 01 va ket thtic vac) 31 thang 12 hang nam Bac diem hoat dOng cea doanh nghiep nam tai chinh c6 anh huirng den Bao cat) tai chinh Cu true 'ding Ging ty a Cdc Ong ty Ti;ng Ong ty tam co phlin chi phin tgf thiri &am bdo cdo: C8ng ty Co phAn Ket cAu kim loai va lip may DAu (PVC MS) C6ng ty Co phin Xfiy dung &Ong nghiep va Dan Dung Diu (PVC IC) C6ng ty Co phAn Xfiy lip Duong Ong be chira Diu (PVC PT) Cong ty CP Bit dOng san Xay lip Diu Viet Nam (PVC Land) COng ty TNHH Du Lich D'Au Thai Binh (PVC Thai Binh) Citing ty CP Diu to fang & DO thi Diu (Petro land) Cong ty CP DAu Dong Do (PVC [ing Do) COng ty c6 phAri Phat tri6n DO thi DAu (PVC Mekong) Cong ty CP Xfiy lip Diu Binh Son b Cac Ging ty lien doanh, lien ket cua TOng Cling ty bao gom Cong ty CP thiet ke queic to Heerim PVC Ong ty CP Trang tri nOi thAt Diu (PVC - ID) Teing C8ng ty CP Xfiy lip DAu Nghe An (PVNC) C6ng ty CO phin Xay lip DAti Sai On (PVC-SG) COng ty Co phin Xfiy lip Diu Ha nOi (PVC HN) Cong ty Co phAn Thi cong ca giai & Lip may Diu (PVC ME) COng ty Co phin Xay lip Diu Mien Trung (PVC MT) C6ng ty CP Xay lip diu Thanh H6a (PVC TH) COng ty Co phin Khach san Lam Kinh COng ty CP thumg mai va truyen thong lien minh dau C6ng ty CP Xay 1Ap &Au Duyen Hai (PVC_DH) c Wing Cling ty dau tv dai hen, gip von vio cac cong ty khic bao gom Cong ty c6 phin DAu to Diu Nha Trang Cong ty CP Xay lap DAu PVC Tru6ng Son Cong ty CP dau to Xay lip Diu Kinh Bic Cong ty CP Xfiy lip Diu Cong ty CP Xfiy lip DAu Citing ty CP Xi mang Ha Long C6ng ty CPDT xay lip IMICO Page - Ong ty Co phan bat ding san DKVN Petrowaco H KY KE TOAN, DON VI TIEN n DUNG THONG KE TOAN Nam tai chinh Nam tai chinh cua bit du tir 01 thing 01 va lc& thuc vao 31 thing 12 hang nam Don vi tien to sir clang ke toan Don vi tien to sir clang ke toan la Deng Viet Nam (VND) III CHUAN WIC VA CHE DO KE TOAN AP D1JNG Che de ke toan ap clang Tong j ding ty ap ding Che c/6 Ke toan Doanh nghiep Viet Nam Tuyen b6 ve viec than thin Chun mvc ke toan va Cite d6 ke town Ban T6ng Giam d6c dam bao da tuan thil day du yeu can cua cac chuan 'we ke toan va the d6 ke toan doanh nghiep Viet Nam hien hanh viec lap cac bao cao tai chinh IV CAC CHiNH SACH KE TOAN AP DVNG Nguyen tic chuyen doi Ban cao tai chinh lap bang ngoai to sang Deng Viet Nam Cac loai tS, gia hoi dodi ap clang ke toan Nguyen tic xac dinh tai suit thuc to (lai suit hien ltrc) dung de chi& khau clang tien Nguyen tac ghi nhan cac khoan tien va tuang throng tien , Tien va cac khoan tuong throng tien bao gem tien mat, tien ngfin hang, tien clang chuyen va cac khoan tu ngan han c6 flied han thu hoi hoc clan han khong qua thing ke tir mua, de clang chuyen doi met luqng tien xac dinh cling nhu khong co nhieu rid ro viec chuyen d6i Nguyen tac ke Man cac khoan tu tai chinh a, Ching khoan kinh doanh b, Cic khoan dau tu nam gift Mn dao han c, Cac khoan cho vay d, Dau tu vao cong ty con, cong ty lien doanh, lien ket e, Dau tu vao cong cv vein dm don vi khac f, Cac phuong phap ke toan ct6i vai cac giao dich khac lien quan den du tu tai chinh Nguyen tic ke toan ng phai thu Cac khoan phai thu thircmg mai va cac khoan phai thu khac dirge ghi nhan theo hOa don, chirng tir Dtr phong phai thu kh6 dOi dugc lap (Iva vao dinh gia ve kha !fang thu 116i cua tirng khoan nq Nguyen tac ghi nhan hang ten kho Hang ten kho duce xac dinh theo phuong phi)) gia g6c, truing hqp gia tri thuAn a!, the thuc hien duqc thAp hon gii g6c thi phai tinh theo gia tri thuan c6 the thvc hien (Aux Gia g'6'c hang ton kho bao Om chi phi nguyen vat lieu trtrc tiep, chi phi nhan cong trvc tiep va chi phi san xuat chung neu co c6 duqc hang ton kho a dia diem va trang thai hien tai Gia g6c dm hang ten kho duqc xac dinh theo phuong pilaf) binh quan gia quyen Gia tri thuan c6 the thvc hien duqc duqc xac dinh bang gia ban tr6c tinh trir cac chi phi hoan ding chi phi tiep thi, ban hang va phan phoi Oat sinh Nguyen tic ghi nhan TSCD, TSCD thue tai chinh, bat dqng san dau tu a Page 13 Chi phi Ira Infix 30/09/2017 a) Ngin hp (chi tiet theo tong khoan mite) 31/12/2016 370.421.089 643.471.158 226.436.256 643.471.158 - Chi phi tra truac ve thue hoat Ong TSCD; - C8ng cu, dung cu xuAt dung; - Chi phi di vay; - Cac khoan khac (neu chi tiet neu co gia tri 143.984.833 b) Dai han 44.442.259.154 54.896.022.997 8.646.629 13.834.610 44.433.612.525 54.882.188.387 868.457.497 1.415.757.344 + Thue VP San Nam 20 nam 14.933.796.051 15.912.563.062 + Thue VP CEO 10 nam 26.648.536.077 35.214.136.959 1.982.822.900 2.339.731.022 44.812.680.243 55.539.494.155 - Chi phi lap doanh nghiep - Chi phi mua bao Mem; - Cac khoan khac (neu chi tiet neu c6 gia tri km) +CCDC phan tit) dai han + CP thue VP phia Nam (nhan lai tir VPPN) ging 14 Trii san khdc 30/09/2017 31/12/2016 a) Ngan han (chi tiet theo tirng khoin mite) 0A b) Dal han (chi tiet theo ding khoan muc) 0 COng Page 18 15 Vay va nq thug tai chinh 30/09/2017 Gia tri a) Vay nein hgn 998.890.683.683 - Vay ngin han SHB - Vay ngAn han BIDV Chi nhanh Ha Tay - Vay dai han den han tra (nq thus tai chinh) - Vay Oceanbank dai hand den hart tra b) Vay dai hgn - Vay Oceanbank - Ng thus tai chinh COng 40.700.000.000 Trong kj/ SO c6 kha Wing tra nq 998.890.683.683 40.700.000.000 3.156.701.700 955.033.981.983 3.156.701.700 955.033.981.983 806.537.239 806.537.239 806.537.239 999.697.220.922 806.537.239 999.697.220.922 Tang 31/12/2016 Giant Gia tri SO c6 kha tang tra no 1.666.044.264 22.539.786.579 1.666.044.264 20.873.742.315 1.666.044.264 40.700.000.000 20.873.742.315 3.156.701.700 955.033.981.983 1.666.044.264 2.472.581.503 1.666.044.264 24.205.830.843 2.472.581.503 2.472.581.503 1.022.237.007.501 1.022.237.007.501 1.666.044.264 1.019.764.425.998 1.019.764.425.998 40.700.000.000 20.873.742.315 3.156.701.700 955.033.981.983 2.472.581.503 c) Cdc khodn ng thus tai chinh Nam Thai han Tir nam tr6 xuting Tren nam den nam Tren nam d) S6 vay va nq thug tai chinh qua han chtra toa - Vay; - Ng thus tai chinh; - Ly chua toan Nam truac Tra tien Tong khoan toan tien thus tai chinh 1.854.894.273 - Goc Tra nq lAi thue 188.850.009 30/09/2017 Lai COng d) Thuyet minh chi tiet ve cac khan vay va nq thus tai chinh d6i v8i cac ben lien quan Page 19 'Ring khan goA c toan tien thus tai chinh 1.666.044.264 4.008.806.135 - Tra nq Tra tien lai thue 852.104.435 A goc 3.156.701.700 31/12/2016 Goc Lai 16 Phdi tra ngirdi &in Gia tri a) Cac khan phai tra ngteri ban Elgin han - Chi fiat cho tirng d61 Mon chiem M 10% MY len tren tang so phai tra; Daelim Industrial Co.Ldt - CT Thai Binh Tang cong ty lap may Viet Nam - Phai tra cho cac doi tugng khac 31/12/2016 30/09/2017 Gia tri SO co Icha rang tra no 3.687.360.251.195 3.687.360.251.195 3.168.426.705.211 3.168.426.705.211 1.862.042.229.257 433.580.708.950 1.391.737.312.988 1.862.042.229.257 433.580.708.950 1.391.737.312.988 1.322.246.297.672 462.201.428.023 1.195.012.610.972 1.322.246.297.672 462.201.428.023 1.195.012.610.972 b) Cac khoan phai tra nguti ban dai han (chi tiet turmg to ngan hp) COng c) So nq qua han chua town - Chi fiat tirng del tugng chiem 10% trOr len tren tang so qua han; - Cdc di Wang khac COng 17 Thue va cfic khoan phai n6p nha nuoc SO phai nCm nam D6u nam SO (IA awe n6p nam 1.992.677.782 102.379.740.588 103.134.004.164 177.345.997 879.572.112 1.056.918.109 88.143.858.242 88.143.858.242 8.728.315.917 8.728.315.917 2.991.569.594 3.568.487.173 Tien thus (Tat 42.980.340 42.980.340 Thue mon !Ai 7.000.000 7.000.000 1.571.136.383 1.571.136.383 15.308.000 15.308.000 a) Phai n6p (chi tiet theo tirng loai thus) Thue gia tri gia tang hang ban nei dja Thue gia tri gia tang hang nhap khau Cu6i nam 1.238.414.206 Thue thu nhap doanh nghiep Thue tieu thu dac biet Thue xuat nhap khau Thue thu nhap ca nhan Thue nep thay nha thau nu& ngoai Phi le phi S6 CO kha nang tra ng 815 331 785 Cac Ioai thus khac Page 20 %Ads 1.238.414.206 b) Phai thu (chi flit theo tang loai thud) Thue gia trj gia tang hang ban nei dia Thue gia trj gia tang hang nhap khau Thut thu Map doanh nghiep Diu nam 21.281.327.535 SO phai thu nam (4.223.701) 1.030.909 (1.030.909) SO da thu Mint CuOi nam 21.277.103.834 397.430 397.430 21.256.556.285 21.256.556.285 Thue tai nguyen 111.696 111.696 Thue thu Map ca nhan 19.254.703 Thus xuAt nhap IchAu Cac loai thud khac 4.088.208 ging 23.274.005.317 19.254.703 (3.304.488) 102.375.516.887 Page 21 783.720 103.134.004.164 22.515.518.040 18 Chi phipluii tra 30/09/2017 a) Ngin h#n - Trich truerc chi phi tien lucmg thai gian nghi - Chi phi thai gian ngimg kinh doanh; - Chi phi trich truot tam tinh gia von CT xay dung - Cac khoan trich tnrac khac; b) Dai han - Lai vay - Chi phi trich Utz& tam tinh gia von CT xay dung - Cac khoan khk (chi tiet timg khoan) COng 19 Thai tra kink a) Ngan han - Tai san thira cha giai quyk; - Kinh phi cong down; - Bao hiem xa he i; - Bao hien" y te; - Bao hiem that nghiep; - Phai tra ve c6 phan hoa; - Nhan ky quy, IcY cugc ngin han; - Co tire, lqi nhuan phai tra; - Cac khoan phai tra, phai nqp khac COng 31/12/2016 433.100.927.845 318.392.344.388 426.789.867.494 6.311.060.351 314.102.496.644 4.289.847.744 72.145.399.156 72.178.785.046 72.145.399.156 72.178.785.046 505.246.327.001 390.571.129.434 30/09/2017 31/12/2016 783.496.386 (820.736.775) (18.494.615) (36.163.043) 549.351.932 73.436.254 17.096.920 4.568.295 334.216.185.951 334.124.287.904 330.606.008.930 331.250.462.331 b) Dai hart (chi tiet timg khoan mac) - Nhan ky quy, ky ewe dai han - Cac khoan phai tra, phai nOp khk c) S6 ng qua han chua town (chi tiet timg khoan mac, 1y chua town ng qua han) 20 Doanh thu chua thtfc hien a) Ngin han - Doanh thu than truac; - Doanh thu ter chtmmg trinh khach hang truyen th6ng; - Cac khoan doanh thu chua that hien khk COng b) Dai han (chi tiet timg khoan mac nhu ngan han) - Doanh thu nhan truck; - Doanh thu ter chuang trinh lchach hang truyen th6ng; - Cac khoan doanh thu chua thgc hien khac c) Kha nang khong thgc hien dirge hgp dong voi khkh hang (chi tiet timg khoan mac, 1Y khong cg kha nang thgc hien) Page 22 30/09/2017 31/12/2016 5.004.538.057 4.831.090.877 65.530.093.107 68.933.617.780 21 Trcii philu phtit htinh 21.1 Trai phieu thtiong (chi tiet theo timg 14) a) Trai phieu phat hanh Gia tri 30/09/2017 Lai suet Ky hen - Loui phat hanh theo menh gia; - Loui phat hanh ceo chiet khiu; - Loai phat hanh có phu trei C(ing b) Thuyet minh chi tiet ve trai phieu cac ben lien quan n'ain gift (theo timg loaf trai phieu) COng Page 23 Gia tri 31/12/2016 Lai suet KY hp 21.2 'Frei phieu chuyen 116i: 00/01/1900 a Trai phieu chuyen d6i tai thoi diem au kY: - ThOi diem phat hanh, kST han Dec va ky han lai timg Ioai trai phieu chuyen d6i; - SO lugng tirng loai trai phieu chuyen d6i; - Menh gia, lei suet timg Ioai trai phieu chuyen d6i; - TS/ le chuyen doi c6 phieu tong loai trai phieu chuyen 61; - Lai suet chi& kheu dung de xac djnh gia tri phen ng g6c cua tirng loai trai phieu chuyen cl6i; - Gia tri phen ng gsgc va phen quyen chgn c6 phieu cue timg Ioai trai phieu chuyen d6i b Trai phieu chuyen doi phat hanh them kk: - ThOi diem phat hanh, Ick han g6c ding loai trai phieu chuyen dOi; - S6 lugng timg Ioai trai phieu chuyen d6i; - Menh gia, lei suit taw loai trai phieu chuyen 6i; - TS( le chuyen do' i ce phieu drug loai trai phieu chuyen d6i; - Lei suet chi& kheu dung de xac dinh gia tri phen ng g6c cua timg loai trai phieu chuyen d6i; - Gia trj phin ng g6c va Olen quyen chgn c6 phieu cue tun Ioai trai phieu chuyen del c Trai phieu chuyen dei dugc chuyen ce phieu kk: - S6 lugng tirng loai trai phieu de chuyen cl6i c6 phieu trong,kSi; So lugng c6 phieu Oat hanh them Irk de chuyen d6i trail phieu; - Gia trj phen ng g6c cua trai phieu chuyen do' i duce ghi tang von chu sa WM d Trai phieu chuyen gi de dao han khong dtrgc chuyen co phieu kY: - S6 lugng timg foal trai phieu de dao han khOng chuyen doi c6 phieu Icy; - Gia tri phe'n ng g6c cua trai phieu chuyen d61 &rot hoan tri cho nha dau ttr e Trai phieu chuyen d6i tai thoi diem cu6i kS(: - KS, han g6c ye Ick han lai timg loai trai phieu chuyen dOi; - SO lugng tong loai trai phieu chuyen d6i; - Menh gia, lei suet tirng loai trai phieu chuyen d6i; - Ty le chuyen doi thinh co phieu timg loai trai phieu chuyen dei; - Lai suet chiet khAu dung de xac dinh gia trj phan ng g6c cua tirng logi trai phieu chuyen doi; - Gia trj phen ng g6c va phen quyen chgn c6 phieu cua tirng foal trai phieu chuyen d6i Page 24 31/12/2016 g) Thuyet minh chi tiet ve trai phieu cie ben lien quan nim gift (theo tang loai trai phieu) 22 Co phieu nu ni phan foal la np• phai tra - Mdnh gia; - D6i Wog duet phat hanh (ban lash dao, can bd, nhan vien, doi wow khac); - Dieu khan mua lai (Thad gian, gia mua lai, ac dieu khan ca ban kit& hqp ding Oat hanh); - Gia tri da mua lai kSt; - Cac thuyet minh khac 23 Dv phang phiti tra 30/09/2017 31/12/2016 30/09/2017 31/12/2016 30/09/2017 31/12/2016 a) Ngin han - Du phong bao hanh san pham hang h6a; - Du pheng bao hanh cong trinh xay dung; - Du phong tai ca cau; - Du phong phai tra khac (Chi phi sira chaa TSCD dinh chi phi hail nguyen moi trtriang ) 0:mg b) Dai han (chi filet tang khoan mac nhu ngan han) 24 Teti san thui thu nkip hoan 19i vh thud thu nhap horin iai phdi Ira a Tai san thud thu nhap hoan lai: - Thud suat thud TNDN sir dung de xic dinh gia tri tai san thud thu nhap hoan lai - Tai san thud thu nhap hoan lai lien quan den khoan chenh ldch tam thdi dupc klfau tra - Tai san thud thu nhap hoan lai lien quan den khan 16 tinh thug chua sir Ong - Tai san thud thu nhap hoan lai lien quan den khan uu dal tinh thud chua sir dung - S6 bu tra vori thug thu nhap han lai phai tra Tai san thud thu nh#p ham lai b- Thue thu nh#p hoan lai phai tra - Thud suAt thud TNDN sir dung dg xac dinh gia tri thud thu nhap hoan lai phai tra - Thus thu nhap hoan lai phai tra ph& sinh tir cac khan chenh lech tam thoi chili thus 20% 2.622.270.654 - S6 bu tra vai tai san thus thu nhap han lai Page 25 20% 3.496.360.872 17.V6n chi Sir hlitu a, Bing d6i chitu bien dung cua v6n chi str btu V6n g6p cira chit s& hay Chi tieu S6 du nam [mem Tang von nam tnitre Lqi nhuan tang WW1 [raft Loi nhuUn thu ya Thu Ltri nhuin dm cac don vj — Phan ph6i Icri nhuin Gitlin Om Tip loan cap Chenh lath Climb gia lai s6 du cuoi nam Lai nam S6 dir eu6i Om trutic S6 du dau nam 4.000.000.000.000 -I Thang du v6n Co plain CO phiku qup Chenh Itch gill h61 doll QuyIn Chen h chips Itch chuyin dinh gii dpi &Ai Jai tai sin phau (29.710.000) Qup din to Oat Qup phting trim di chink Qup kink thuOc van chi so ham muy Burling ban quin If) 500.000.000 76.986.992.734 (3.026.265.140.599) Tong Ong 1.051.192.142.135 - 4.000.000.000.000 (29.710.000) - - - 76.986.992.734 - 500.000.000 138.759.328.970 (2.887.505.811.629) 138.759.328.970 1.189.951.471.105 4.000.000.000.000 (29.710.000) - - - 76.986.992.734 - 500.000.000 (2.887.505.811.629) 1.189.951.471.105 Tang von Ltri nhuin tang nam nay(Tir HD SXKD) Thu Loi nhuan edit dm don vj Tang (khitc) nam Chi tra e6 tire Phan ph6i 10 nhuin Giant (khac) nam Kat qua kinh doanh nam SO dir cu6i nam Loi nhulin saw thus shwa phan phoi 9.786.940.870 4.000.000.000.000 (29.710.000) - - - 76.986.992.734 Page 26 Ad:4:1 oA - 500.000.000 (2.877.718.870.759) 9.786.940.870 1.199.738.411.975 30/09/2017 b) Chi tiet von gop dia chi► sa him -Van gop dm Tap down Dau Viet Nam Viet Nam (54,47%) - V6n gop dm cac dm ttrong khac (45,53%) COng c) Cae giao dich ve vent v6i cac chit se hint va phan phi co tire, ch - Von dau to cua chit so• huu + V6n gop dau nam + V6n Drip tang nam + Von gop giam nam + VOn gop cued nam - C6 tire, lgi nhuan da chia d) C6 phieu - S6 iunng c6 phieu dang ky ph& hanh - s6 him c6 phieu (la ban cong chimg + C6 phieu ph6 thong + C6 phieu uu dai (loai dirge phan loai la von chit sa him) - S6 itrong c6 phieu dugc mua lai (c6 phieu quy) + C6 phieu ph6 thong + Co phieu uu dai (14 dugc phan loai la von chit kr huu) - S6 Itrgng c6 phieu dang ltru hanh + CO phieu ph6 thong + CO phieu uu dai (loai dugc phan loai la von chit so hitu) * With gia c6 phieu dang luu hanh : 31/12/2016 2.178.733.330.000 2.181.733.330.000 1.821.266.670.000 4.000.000.000.000 1.818.266.670.000 4.000.000.000.000 30/09/2017 31/12/2016 4.000.000.000.000 4.000.000.000.000 4.000.000.000.000 4.000.000.000.000 400.000.000 400.000.000 400.000.000 400.000.000 2.971 2.971 399.997.029 399.997.029 10.000 10.000 d) C6 tat - C6 tire da cong b6 sau ket tit& ItY ke toan nam: + C6 tire da cong b6 tren c6 phieu ph6 thOng• + CO tire da cong b6 tren c6 phieu tru dai• - C6 tirc cita c6 phieu uu dai lay ke chua dirge ghi nhan• e) Cfic qu5, ctia doanh nghifit: 30/09/2017 - Quy dau to phat tri'en; - Quy h6 trg sip xep doanh nghiep; - Quy khde thu6c von chit so hint 31/12/2016 76.986.992.734 76.986.992.734 500.000.000 500.000.000 g) Thu nhap va chi phi, lai hoac 16 tinge ghi nhan trac tiep vao von chit huu theo qui dinh cua cac chart mac ke toan cu the Nam 26 Chenh tech drink gid Igi tai san Page 27 Nam trtrot Li thay dOi girra so d'Au nam \fa cuOi nam (danh gia lai twang hop nao, tai san nao duce danh gia lai, theo guy& djnh nao? ) 27 Chenh tech tfl gib Nam nal, Nam than 30/09/2017 31/12/2016 - Chenh lech ty gia chuyen d6i BCTC lap bang ngoai tg sang VND 28 Ngan kinh phi - Nguim kinh phi dirge cap nam - Chi ski' nghiep - Nguon kinh phi lai cuOi nam 29 Ctic khotin mac ngoai Bang Can dai ke loan a) Tai san thu'e ngoai: 'Ring so tien thue t6i thieu tuung lai ci - Ter dam tr& xtiOng; - Tren I nam den nam; - Tren nam; b) Tai san nhan giu h6: Doanh nghiep phai thuyet minh chi tiet ve s6 1mpg, chimg loai, quy each, pham chat dm tirng loai tai san tai thoi diem cu6i C 51 - Vat to hang hoa nhan giD he, gia ding, nhan ily thic: Doanh nghiep phai thuyet minh chi tiet ve s6 luting, chi:mg loai, quy each, pham chit tai thoi diem cu6i - Hang hoi nhan ban 116, nhan,k3i nhan am c6, the chap: Doanh nghiep phai thuyet minh chi tiet ve s6 Itrong, chimg foal, quy each, pham chat timg loai hang hoa; e) Cac thong tin khac v'e cac khoan muc ngoai Bang can dOi ke toan 30 Clic thong tin khic doanh nghiOp ty• thuyet minh, giai trinh Page 28 VII Thong tin be sung cho cac khan myc trinh bay Bao coo ket qua hoot Ong kinh doanh Nam Nam trtrerc Tiring doanh thu ban hang va cung cAp dich vy a) Doanh thu Doanh thu ban hang Ma Doanh thu san xuat Ong nghiep Doanh thu cung cAp dich vu Doanh thu t>7 KD bat dOng san Doanh thu host ging xay lap Doanh thu hog dOng khac ging b) Doanh thu dei von csic ben lien quan (chi tiet tarng del tuvng) - BQLDA Dien luc Dau Thai Binh - BQLDACT lien h9p 19c km Dau Nghi San - Vien Dau khf Via Nam - BQLDA Dien luc Dau khf Wing Ang Quang Troch - CN Tang c6ng ty Viet Nam - CTCP - BQL du an nha may zit ly Ca Mau - BQLDA Dien luc Dau Song Hau - Tang ding ty Viet Nam - COng ty CP Xay (ing CN va Dan dung Dau - Gang ty CP Kat cau KL va LM Dau Cong ty ca phan dau DOng DO Cong ty CO phan Xay lap Dau khf Ha Nei (PVC HN) Cling ty Co phan Xay lap Dau khf Thanh Hba Cong ty CP XL Dirtmg Ong va Be chira DK (PVC-PT) PVC TB Cong ty CP XLDK Binh San c) Tnrtmg hcrp ghi nhan doanh thu cho thue tai san la tong s6 tien nhan truck, doanh nghiep phai thuyet minh them de so sanh sir khac bit giffa viec ghi nhan doanh thu theo phucmg phap phan b6 don theo thai gian cho thue; Kha nang suy giam lgi nhuan va lu6ng tien won lai (la ghi nhan doanh thu dai vai toan be sa tien nhan truck Cac khoan giam trir doanh thu Trong da: - Chiet khAu thircmg mai; - Giam gia hang ban; - Hang ban bi tra lai 1.248.457.199.011 5.491.411.054.083 9.390.300.613 3.652.281.784 6.108.767.805 1.239.066.898.398 5.481.650.004.494 1.248.457.199.011 5.491.411.054.083 938.224.471.563 27.571.455.638 4.996.899.694.458 11.819.987.517 76.255.395.762 245.990.931 367.489.259 66.337.779 819.064.756 463.078.119 6.384.797.547 Nam Nam trwerc Gici yin hang ban - Gia van oh hang boa da ban; - Gia van caa pham da ban; Trong da: Gia v6n trfch truac dm hang hoa, pham bat Bang san da ban bao gam: + Hang mix chi phi trich truac; + Gia tri trich truac vao chi phi cna ding hang muc; + Th&i gian chi phi du kien phat sinh - Gia von KD BDS - Gia v6n cua dich vu da cung cAp Page 29 1.544.930.426 4.473.042.234 10.162.252.909 6.193.125.654 - Gia von hoot dOng xay lap - Gia tri lai, chi phi nhtrgng ban, ly cua BDS du tu; - Chi phi kinh doanh Bat dOng san dau tu; - Gia tri hang ton kho mat mat kY; - Gid tri timg loci hang tan kho hao hot ngoai dinh mCrc ky; - Cdc khoan chi phi vim mirk binh thuOng khac dugc tinh tivc nap vao gia von; - Do phong giam gia hang ton kho; - Cac khoan ghi giam gia von hang ban COng 1.216.980.584.259 5.380.256.725.384 1.228.687.767.594 5.390.922.893.272 Nam Doanh thu hogt dPng tdi Minh - Lai tin gfri, tin cho vay - Lai ban cac khoan dau tu; - CO tire, lgi nhuan dugc chia; - Lai chenh le'ch ty gia; - Doanh thu hoot Ong tai chinh khac COng Chi phi tai chinh - Lai tien vay; - Chi& khau toan, lai ban hang tra cham; - a ly cac khoan dau tu tai chinh; - L6 chenh tech gid; - Do phong giam gia chirng khoan KD va ton that dau tu; - Do phong boo lanh - Chi phi tai chinh khac; - Cac khoan ghi giam chi phi di chinh TOng cong Nam tnrerc 9.329.070.972 8.588.827.123 1.990.000 40.934.892.900 5.451.256.481 9.776.214.900 13.164.287.112 54.976.966.504 32.269.572.984 Nam 3.641.509.069 Nam trigrc 5.031.100.975 i; 2.397.434.664 36.693.512.500 21.935.247.878 (20.863.762.390) (99.912.312.503) 1.194.768.924 65.681.470.298 (55.921.444.616) 220.022.475 13.094.880.244 46.327.623.846 Nam Nam trulfec Thu nh(ip kink - Thanh 1y, nhugng ban TSCD; - Lai danh gia 'al tai san; - Tien phat thu dugc; - Thue dugc giam; - Cac khoan khac COng 175.500.000 8.557.144.692 8.732.644.692 4.540.667.719 4.540.667.719 72.953.496 1.124.951.431 1.197.904.927 1.095.624.918 1.046.263.585 2.141.888.503 7.Chi phi kink - Gia tri can loi TSCD va chi phi 1Y, nhuong ban TSCD; - L6 danh gia lai tai san; - Cac khoan bi phat; - Cac khoan lchdc COng b) Cac khoan chi phi ban hang phat sinh kY - Chi tiet cac khodn chiem ter 10% Ira len tren tong chi phi ban hang; - Cac khoan chi phi ban hang khac Page 30 XI c) Cac khoan ghi giam chi phi ban hang va chi phi quan ly doanh nghiep - Hoan nhap du phong bao hanh san pham, hang hOa; - Hoan nhap du phong tai ca cAu, du phong khac; - Cac khoan ghi giam khdc Nam Chi phi thud thu nhap doanh nghiep hien hanh - Chi phi thud thu nhap doanh nghiep tinh tren thu nhap chiu thud nam hien hanh Nam trirac - Didu chinh chi phi thud thu nhap doanh nghiep cua cac nam tnrac vao chi phi thud thu nhap hien hanh nam - Tong chi phi thud thu nhap doanh nghiep hien hanh Chi phi thud thu nhap doanh nghiep hoan lai - Chi phi thus thu nhap doanh nghiep hoan Iai phat sinh tir cac khoan chenh leech tam thai phai chiu thud; - Chi phi thus thu nhap doanh nghiep hoin lai phat sinh tit vi'ec hoan nhap tai san thud thu nhap hoan lai; - Thu nhap thud thu nhap doanh nghiep hoan lai phat sinh tit cac khoin chenh lech tam thai duct khau trir; Nam (874.090.218) - Thu nhap thud thu nhap doanh nghiep hoan lai phat sinh tit cac khoan 10 tinh thud va uu dai thud chua sir dung; - Thu nhap thud thu nhap doanh nghiep hoan lai phat sinh tit viec hoan nhap thud thu nhap hoan lai phai tra; - TOng chi phi thud thu nhap doanh nghiep hoan lai VIII Thong tin bo sung cho cac khoan myc trinh bay Bao cao luu chuyen tien to 1.Cac giao dich kh6ng bang tien anh huang den bao cao hru chuyen tien to tuomg Iai - Mua tai san bang cach nhan cac khoan Ks lien quan truc tidp hoac thong qua nghiep vu cho thug tai chinh; - Mua doanh nghiep thong qua phat hanh co phidu; - Chuyen nq von chiu so hCru; - Cac giao dich phi tien to khdc Cac khoan tien doanh nghiep nam giir nhung khang dirgc sir dung: Trinh bay gia tri va ljf dm cac khoan tien va tuang &rang Wen km doanh nghiep nam gift nhung khong duor sir dung co su han the caa phap luat hoac cac rang buac khac ma doanh nghiep phai that hien SO tien di vay thuc thu - Tien thu tir di vay theo khd ueor th6ng thirang; - Tidn thu tir phat hanh trai phidu thirtmg; - Ti'dn thu to phat hanh trai phieu chuyen dOi; - Tien thu to phat hanh co phidu uu dai phan loci la nq phai tra; - Tidn thu tir giao dich mua ban lai trai phidu Chinh phu va REPO chirng khoan; Page 31 Nam trithc (874.090.218) Q - Titn thu tir di vay &ten hInh thirc khdc SO tin da thtrc tra g6c vay - Tien tra no g6'c vay theo khd uac th6ng thuong; - Tien tra ng g6c trai phieu thterng; - Titn tra ng g6c trai phidu chuytn ddi; - Tien tra ng gOc c6 phitu tru dal phan loci la ng phai tra; - Titn chi tra cho giao dich mua ban lai trai phidu Chinh phti va REPO chting khoan; - Tien tra ng vay clued hinh thUc khac IX NhOrng thong tin khac 1.Nhang khoan ng tie'm tang, khoan cam ktt va nhang thong tin tai chinh khdc: Nhang sg kien phat sinh sau ktt thtic ky IcE toan Th8ng tin vt cac ben lien quan (ngoai cac thong tin da dtrgc thuytt minh cac phan tren) Trinh bay tai san, doanh thu, ket qua kinh doanh theo b0 phan (theo linh vtrc kinh doanh hoac khu virc dia ly) theo quy dinh dia Chuan intrc ke toan s6 28 "Bao cao b6 phan"(1): ThOng tin so sanh (nhang thay doi ve thOng tin Bdo cao tai chinh cUa cac nien dO ke toan track): Thong tin vt hoat dOng lien tuc: Nhang tilling tin khac LAP BIEU HO N0i, 30 thang 10 nam 2017 NG CLAM DOC KE TOAN TRYONG 00010236e 9' roNq z CONG Ty CeLPHA.N.14 Vli U&" * XAY lAP DAU Kid VIcT NAM atifrW -74 ts 94,1Z-h• Page 32 ... land) Cong ty CP DAu Dong Do (PVC [ing Do) COng ty c6 phAri Phat tri6n DO thi DAu (PVC Mekong) Cong ty CP Xfiy lip Diu Binh Son b Cac Ging ty lien doanh, lien ket cua TOng Cling ty bao gom Cong ty. .. C6ng ty CP Xay 1Ap &Au Duyen Hai (PVC_DH) c Wing Cling ty dau tv dai hen, gip von vio cac cong ty khic bao gom Cong ty c6 phin DAu to Diu Nha Trang Cong ty CP Xay lap DAu PVC Tru6ng Son Cong ty. .. Ivc Diu Sang Han Cong ty Co phin Thi ceng Ca giai va Lap may DAu khf (PVC -ME) Cong ty Cp sin xuAt ong thip Dau Cong ty Co phin Tang Cling ty Xay lap DAu Nghe An (PVNC) Cong ty Co phin Thiet ke