Báo cáo tài chính hợp nhất quý 3 năm 2015 - Công ty Cổ phần Đầu tư Phát triển Đô thị và Khu Công nghiệp Sông Đà

CONG TY CP DT PT DO THI VA KCN SONG DA
Tba nha SUDICO, duamg Me" Tri, phutmg My Dinh 1, quan Nam TU . Liem, Ha NOi

BANG CAN DOI Kt TOAN - HOP NHAT
Ngay 30 thang 9 nam 2015
(Theo Thong to 200/2014/7T-BTC)

Tai sin

MA

so

A. Tai sin ngin han

100

1. Tie'n va cac khocin twang &rang tin
1. Tidn

110
111

2. Cac khoan nrong durmg tidn
II. flan to tai chinh nein han
1. Chirng khoan kinh doanh
2. Du phong giam gia thing khoan kinh doanh
3. Dau to nam itt den ngay dao han
III. Cac khoan phcii thu
1. Phai thu ngan han cua khach hang
2. Tra tnrac cho ngtr6i ban ngan han

3. Phai thu nOi b0 ngan han
4. Phai thu then tidn dO kd hoach hop d6ng xay dung
5. Phai thu ve cho vay ngan han
6. Phai thu ngan han khac
7. Du phong phai thu ngan han kh6 dOi
9. Tai san thidu chi
IV. Hang ton kho
1. Hang ton kho
2. Du phOng giam gia hang rem kho
V. Tai san nedn han khcic
1. Chi phi tra tar& ngan han
2. Thud GTGT &roc khan trir
3. Thud va cac khoan khac phai thu Nha nu&
4. Giao dich mua ban lai trai phidu Chinh phit
5. Tai san ng&I han khac

B. TM sin ail han
1. Cac khoan phcii thu dai han
1. Phai thu dai han cid khach hang
2. Tra liar& cho ngubi ban dai han
3. V6n kinh doanh a don vi tnrc thuOc
4. Phai thu not b0 dai han
5. Phai thu ve cho vay dai han
6. Phai thu dai ban khac

7. Du phongphai thu dai han khO doi
II. TN san co dinh
1. Tai san c6 dinh hint hinh
- Nguyen gid
- Gia tri hao mon lily kd

2. Tai san c6 dinh thue tai chinh
- Nguyen gia
- Gia tri hao mem 10y kd
3. Tai san co dinh v6 hinh
- Nguyen gia
- Gia tri hao mon hly ke

Thuyt.t
minh

SO cutii ky

St; dAu nam

3,250,964,495,414

3,216,846,427,107

4

133,347,740,472
133,347,740,472

143,378,027,914
143,378,027,914

5

98,753,300,000
119,892,600,000

(21,139,300,000)

52,209,600,000
170,644,200,000
(118,434,600,000)

393,162,206,098
478,127,223,374
42,782,310,093

242,442,214,879
327,501,121,372
42,260,582,065

8

9,766,832,601
(137,514,159,970)

10,185,060,933
(137,504,549,491)

9

2,540,310,809,619
2,588,135,877,686
(47,825,068,067)
85,390,439,225
16,779,074,593
8,771,600,995

286,975,569

2,694,862,591,388
2,742,130,407,311

59,552,788,068

58,109,588,308

2,211,017,858,981
34,971,263,535

2,202,980,566,808
34,971,263,535

7

34,971,263,535

34,971,263,535

12

222

65,228,297,960
57,390,433,105
103,796,669,627

70,033,600,595

62,052,263,473
101,505,007,809

223

(46.406,236,522)

(39,452.744,336)

112
120
121
122
123
130
131
132
133
134
135
136
137
139
140
141
149
150
151
152
153

154
155
200
210
211
212
213
214
215
216
219
220
221

6
7

10

11

(47,267,815,923)
83,953,992,926
17,113,029,117
8,328,885,104
402,490,397

224
225
226

227

3

7,837,864,855

7,981.337,122

228

8,726,262,051

8,726,262,051

229

(888,397,1961

(744.024.P29)


III. &it dOng san ddu hr
- Nguyen gia
- Gia tri hao mon lay Ich
IV. rai san da dung dai han
1. Chi phi san xua't, kinh doanh ddr dang dai han
2. Chi phi xay dung ca ban da dang
V. Ddu hr tai chink dai han
1. DAu hr vao cong ty con
2. DAu to vao cong ty lien kSt, lien doanh

3. Dan to gbp vein vao don vi khac
4. Du phong dAu to tai chinh dai hart
5. DAu to nam gift den ngay dao han
VI. Tai san dai han khac
1. Chi phi tra truac dai han
2. Tai san thus thu nhap hoan lai
3. ThiSt bi, vat tu, phn tang thay thS dai han
4. Tai san dai han khac
VII. Lqi thj thuang mai

Tiing Ong tai san

230
231
232
240
241
242
250
251
252
253
254
255
260
261
262
263
268
269

14

15

16

17

270

3,279,017,794
4,314,497,098

3,149,582,881
4,314,497,098
(1,164,914,217)
1,733,817,322,366
1,685,133,312,397
48,684,009,969
361,622,846,036

1,717,308,322,974
1,669,287,081,942
48,021,241,032
366,323,186,122

138,029,442,418
255,677,970,000
(32,084,566,382)

142,029,782,505
255,677,970,000
(31,384,566,383)

12,228,546,203

1,820,366,670
10,407,779,533

11,065,175,788
656,996,255
10,407,779,533

400,000

400,000

5,461,982,354,395

5,419,826,993,915

(1,035,479,304)

C
DA U T
'

Ngutin von

Ma so

Tmuiye
hnht

ft

A. No' phai tra

300

3,588,368,250,354

I. Nq ngdn han
1. Phai tra ngtroi ban ngan han
2. NgtrOi mua tra teen truck ngan han
3. Thus va cac khoan phai Op Nha nuke
4. Phai tra ngutri lao dOng
5. Chi phi phai tra ngan han
6. Phai tra mji 130 ngan han
7. Phai tra theo tin di) kd hoach hop ding xay dung
8. Doanh thu chtra thuc hien ngan han
9. Phai tra ngan han khac
10.Vay va no thud tai chinh ngan han
11. Du phong phai tra ngan han
- 12. quy khen thtrangphfic lqi
13. Quy binh on gia
14. Giao dich mua ban lai trai phiSu Chinhyha
I1. Nq dai han
1. Phai tra ngutri ban dai han

2. Ngutri mua tra tin vixen dal han
3. Chi phi phai tra dai hp
4. Phai tra mil 1-4 vS von kinh doanh
5. Phai tra ne)i b"di dai han
6. Doanh thu chum thuc hidn dai han
7. Phai tra dai han khac
8. Vay va nu, tl_.', tai chinh dai han
9. Trai phidu chuySn deii
10.Co phidu Lai dai

310
311
312
313
314
315

2,718,695,173,459
96,961,102,139
89,184,023,070
122,494,440,182
22,191,328,678
1,239,266,005,640

316
317
318
319
320
321

322
323
324
330
331
332
333
334
335
336
337
338
339
340

17
19
20
21

-

22
23

25
22
24

UC

Se

SO dAu nam

So cuoi ky

231,155,331,186
881,797,428,489
35,645,514,075
-.
869,673,076,895
193,380,600,481
1,277,916,592
345,300,681,866
328,107,294,121
-

3,653,905,916,589
2,893,241,922,834
108,001,070,930
79,854,124,683
218,909,467,586
26,700,781,421
1,128,883,450,998
230,201,949,848
1,062,532,592,629
38,158,484,739
760,663,993,755
193,380,600,481
896,380,148

237,831,861,380
328,107,294,121
-


11. Thud thu nhap hoa'n lai phai tra
12. Du phong phai tra dai han
13. Quy phat trien khoa hoc va ding ngl*'
B. Vtm chii so. him

400

I. Win chn

410

hiiu

1. Win dau to ctia cha so Wu
- Co phidu ph6 thong cO quydn bidu guy&
Co phidu
2. Thong du On co phAn
3. Quydn chon chuydn doi trai phidu
4. Wm khac cita chit so. hitu
5. Co phidu guy
6. Chenh ldch danh gia lai tai san
7. ChOnh ldch ty gia hOi doai
8. Quy dau to phat trim
9. Quy ho tra sap xep doanh nghidp
10. Quy khac thuOc von chit so, hilu

11. Loi nhuan sau thud chua phan phOi
- LNST chua phan ph& lily kd ddn cu& kS/ throe
- LNST chua phan phOi ky nay
12. Ngu6n von dau to xay dtmg ca ban
-

11. Nguon kinh phi va quS, khcic

1. Ngu6n kinh phi
2. Ngu6n kinh phi da hinh thanh TSCD

C. Loi ich cna co (long thie"u so
TOng Ong Nguon von

341
342
343
26

411
411a
411b
412
413
414
415
416
417
418
419

420
421
421a
42 lb
422

1,606,583,835

447,857,625

1,861,067,514,670
1,861,067,514,670
1,000,000,000,000
1,000,000,000,000

1,752,006,122,712
1,752,006,122,712
1,000,000,000,000
1,000,000,000,000

219,017,196,787

219,017,196,787

(61,161,904,650)

(61,161,904,650)

77,724,805
749,361,852,108

77,724,805
749,039,995,568

7,523,041,519
(53,750,395,899)
(127,518,817,317)
73,768,421,418

7,523,041,519
(162,489,931,317)
(162,489,931,3:M99.;
ON
o 12

430

431
432
439

I VA
ONG NGEIN

12,546,589,371

27

440

5,461,982,354,395

13,914,954,6&-2.n
5,419,826,993,915

Ha Nai, ngay a thong 11 nom 2015
LAP BIEU

Kt TOAN TRU'ONG

TONG GIAM DOC CONG TY
1390 46

CONGTY 0
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AT
TRIEN
1-7( DA-UT
DO THI VA
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TrAn Viet Dung \'2\, SO NG OA

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CONG TY CP DTPTDT & KCN SONG DA

BAO CAO KET QUA KINH DOANH - HOP NHAT
Q4 III nam 2015

DIEN GIAI

ST I"

LIN' KE TO' DIU NAM DEN
CUOI Qin? NAY

Q1A Ili

Thuyet
minh

Nam trurerc

Nam nay

Nam trtr(rc

Nam nay
1 Doanh thu bin hang va cung clip dich vet

28.1

258,332,328,804

37,946,473,355

468,941,401,832

84,741,881,079

2 Cdc khan earn trir

28.1

13,323,038

447,535,895

81,868,493

626,792,476

258,319,005,766

37,498,937,460

468,859,533,339

84,115,088,603

219,474,571,803

22,133,749,968

355,120,898,408

54,394,508,944

38,844,433,963

15,365,187,492

113,738,634,931

29,720,579,659
11,074,402,695

3 Doanh thu thuAn bin hang vi cung cAp dich vy (1-3)
28.3

4 Gii von hang bin
5 Lqi nhuin gip bin hang vi cung cep dich vu(10-11)
6 Doanh thu hoot ding tii chinh

28.2

3,520,898,726

28,539,096

5,482,713,796

7 Chi phi tii chinh

28.4

(65,948,455,619)

(3,161,379,204)

(59,925,559,986)

11,158,659,17

2,848,664,300

5,059,516,701

217,751,568

'Trong do: Lid vay phdi trd
8 Chi phi bin hang
9 Chi phi quin ly doanh nghiip
10 Lqi nhuin thuAn tir hoot ding kinh doanh

1,625,630,722

382,106,706

5,201,926,267

934,700,12

25,857,066,755

8,334,170,027

41,413,213,263

50,387,378,44

80,831,090,831

9,838,829,059

132,531,769,183

(21,685,755,575

4,950,000

50,144,126,819

11 Thu nhip khic

28.5

4,950,000

12 Chi phi khic

28.5

123,985,937

119,401,183

327,566,290

119,548,081

(119,035,937)

(119,401,183)

(322,616,290)

50,024,578,738

(1,999,452,170)

(2,137,202,290)

13 Lqi nhuin khic (31-32)
14 PhAn Iii hoac to trong cling ty lien ket, lien doanh
15 TAng lqi nhuin trtrk thue(30+40+45)
16 Chi phi thug thu nhi.ip hien !thigh

80,712,054,894

9,719,427,876

130,209,700,723

26,201,620,873

6,943,633,476

62,908,652

22,006,720,369

109,416,303

-

17 Chi phi thug thu nhelp halt lid
18 Lqi nhuin sau thud (50-51-52)

73,768,421,418

9,656,519,224

108,202,980,354

26,092,204,570

104,907,754

59,442,835

(532,665,212)

(1,416,617,362)

73,663,513,664

9,597,076,389

108,735,645,566

27,508,821,932

744

97

1,098

278

19 1.(ri nhulin sau thug cda ca dong Wong kiam sods
20 14ri nhu(in sau thug eta Ong ty Mg (60-61)
21 Lai co. bin tren co phieu
22 Liii suy giim tren ce phieu

Ha N0i, ngay 4 thing 11 nOm 2015
G GIAM DOC CONG TY

Kt TOAN TRU6NG/i,

) /7

1 3 9 94

CONG TY
C6 PHAN
EN
BALI TI1PHAT
DO THI VA

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Nguy6n

QuSInh

usucoot GEGt,ANG..:lA

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Tr'an Vie3t Dung

ictn ,44 Luc


CONG TY CP DTPT D6 THI & KCN SONG DA

BAO CAO LU'U CHUYEN TIEN TE — 11(1P NHAT

Quji III niim 2015
LOY kt tir du tam den cutii guy nay

Thuyet

4

Ma SO

Chi ti'eu

Nam nay

minh

Nam trutt

...

I. Ltru chuyen tien tir hoot dung kinh doanh

1. Tien thu ter ban hang, cung cap dich vu va doanh thu khac
2. Tien chi tra cho ngutri cung cap hang hod va dich vg.
3. Tien chi tra cho ngutri lao Ong
4. Tien lai vay cid tra
5. Thud thu nh:ap doanh nghiep da n6p
6. Tien thu khic tir host d6ng kinh doanh
7. Tien chi khac cho host dOng kinh doanh
Ltru chuyen tier' thuein tir hoot dung kinh doanh
II. Lull chuyen tien tEr hog Ong du tit

1. Tien chi de mua sam, xay dung TSCD va cac tai san dai hart
2. Tien thu tit thanh Vi, nhuvng ban TSCD va cac tai san dai ha
3. Tien chi cho vay, mua cac Ong cu nci cita dcm vi khac
4. Tien thu h6i cho vay, ban Lai Ong cn nq cila don vi khac
5. Tien chi dau to Op von vao don vi khac
6. Tien thu h6i du to Op von vao dun vi khac
7. Tien thu iai cho vay, cii dm va lqi nhuart duqc chia

1
2
3
4
5
6
7

...
...
...
...
...
...
...

378.163.700.349
(40.727.805.737)
(28.166.265.755)
0
(46.508.658.106)
532.207.110.629

(806.351.428.341)

51.082.781.178
(35.300.261.172)
(21.286.164.748)
0
(5.866.991.713)
167.861.678.231
(191.964.621.433)

20

...

(11.383.346.961)

(35.473.579.657)

21
22
23
24
25
26
27

•••
...
...
...

...
...
...
...
...

30

Lim chuyin tien thuAn tir hoot dUng du tir

,)9;?.4

0
0
0
0
0
0
4.982.247.825

(4.584.926)
11.217.728
0
0
0
0
1.214.414.664

4.982.247.825

1.221.047.466

•••

III. Ltru chuyen tien tir hoot dung tai chinh
1. Tien thu tir phat hanh c6 phieu, Wan von gOp cita CSH

31
32
33
34
35
36

...
...
...
...
...
...

0
0
(300.000.000)
(3.329.188.306)
0
0

0
0

7.867.292.750
(13.285.665.218)
0
0

Ltru chuyen tien thuAn tir hoot Ong di chinh

40

...

(3.629.188.306)

(5.418.372.468)

Ltru chuyin tien than trong ky

50

...

(39.670.904.659)

Tien va tulmg dtrung tien du 1(3,

60

(10.030.287.442)
143.378.027.914

2. Tien tra 141 von Op cho cac chit sc.:, halt, mua Lai c6 phieu
3. Tien thu to di vay
4. Tien tra nq g6c vay
5. Tien tra nq gOc thue tai chinh
6. Co tirc, lqi nhudn da tra cho chit se . him

anh fluting dm thay dOi tS7 gia 1161 doai quy d6i ngoai

to

94.261.285.013

61
133.347.740.472

70

Tien va twang throng tien cutii ky(70=50+60+61)

54.590.380.354

Ha noi, ngay Uthcing 11 nam 2015
NGUOI LAP BLEU

Kt TOAN TRUONGA

13994
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BAO CAO TAI CHINH HOP NHAT
CONG TY CO PHAN DAU TU . PHAT TRIEN DO TM
Quji III Wm 2015
VA KHU CONG NGHIVP SONG DA
Dia chi: T6a nha SUDICO, duang Me Tri, phuang my Dinh I, quan Nam Tir Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
Quf III nam 2015
1. DAC DIEM HOAT DONG CUA CONG TY
Hinh thirc so hfru von
C6ng ty CO plan Watt to Phat tri6n DO thi va Khu COng nghiep Song Da ("Cong ty") la met cong ty co phan duqc
thanh lap theo Luat Doanh Nghiep cila Viet Nam theo Giay chimg nhan dang ky kinh doanh so 0103002731 do So Ke
hoach va dau tu thanh phO Ha Nei cap vao ngay 8 thang 8 nam 2003, va Giay chang nhan clang kff kinh doanh Dieu
chinh Ian 9 s6 0101399461 ngay 11 thang 8 nam 2014.

Linh vvc, nghnh nghe kinh doanh:
Kinh doanh bat clang san;

Kinh doanh cac dich vu bat Ong san;
Kinh doanh khai thac cac dich vu ve nha khu dO thi va khu cong nghiep;
Tu van, dau tu, lap va thuc hien cac du an dau tu xay dung, kinh doanh nha or, khu do thi va khu cong nghiep; va
!bi
Tu van thiet Ice ky thuat, quy hoach chi 41 khu do thi va khu cong nghiep, to van thiet Ice cong trinh dan dung, cong
nghiep.
C6ng ty co tru sa chinh theo dang ky kinh doanh tai Taa nha SUDICO - &rang Me Tri, phtrang My Dinh 1, quan Tir
Liem, thanhph6 Ha Nei, Viet Nam.
Cau true doanh nghiep
Ceing ty co 4 don vi true thu0c, bao gem:

-

Ban quan ly the du an do thi khu vuc Ha NOi
San giao dich bat clang san Sudico
CN An Khanh - COng ty CO phan dau tu plat trien dO thi va KCN S6ng Da
CN Quang Ninh - Ofing ty Co phan dau to phat trier' do thi va KCN Song Da
(-Ong ty co 8 cong ty con, bao gem:

-

COng ty TNHH met thanh vien Sudico Tien Xuan
C6ng ty TNHH Sudico Thang Long
Cong ty Co phan Dich vu Sudico
COng ty CO phan Sudico Mien Trung
Ong ty CO phan Sudico H6a Binh
Citing ty TNHH Sudico Mien Nam
COng ty CO phan Vat lieu Xay dung va Dau to Phat trien Sudico
Ong ty CO phan Sudico Ha Long

2. CO SOI TRINH BAY
2.1 Chuim mtic va He thong Id toan tip dung
Cac bao cao tai chinh hgp nhat quy IfI cua C6ng ty va cac ding ty con ("Cong ty") dugc trinh bay bang dOng Viet Nam
("VND") phi! hgp Che dO Ke toan Viet Nam N/A Chuan mkrc Ke toan Viet Nam so 27 - Bao cao tai chinh quy III va
-

cac Chuan mac KO toan Viet Nam khac do BO Tai chinh ban hanh theo:
Quyet dinh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh ben Chuan mkrc Ke toan Viet Nam
(Dgt 1);
Quyet dinh so I 65/2002/QD-BTC ngay 3 I thang 12 nam 2002 v'e viec ban hanh sau Chuan muy KO toan Viet Nara
(Dgt 2);


CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI
VA KHU CONG NGHICP SONG DA
Dia chi: TOa nha SUDICO, &rang Me Tri, plurang My Dinh I, quan Nam Tir Liem,
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAO CAO TAI CHiNH HOP NHAT
Qu.}5 III nam 2015
Ha NOi

BAN THUYET MINH BAO CAO TAI CHiNH HOT NHAT
QuSr III nam 2015
Quyet dinh so 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ve viec ban hanh sau Chuan muc Ke toan Viet Nam
(Dot 3);
Quyet dinh s6 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ve viec ban hanh sau Chuan muc Ke toan Viet Nam (Dot
4); va
Quyet dinh s6 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh b6n Chuan muc Ke toan Viet Nam
(Dot 5).

Bang can d6i ke toan hop nhat quy III, bao cao ket qua hoat dOng kinh doanh hop nhat quy III, bao cao luu chuyen den
to hop nhat quy III va cac thuyet minh bao cao tai chinh hop nhat quy III &roc trinh bay kern theo va viec sir dung cac
bao cao nay khOng danh cho cac d6i ttrong thong dive cung cap cac thong tin ve cac thu tuc va nguyen tac va thong le
ke toan tai Viet Nam va han nita khong &roc chu dinh trinh bay tinh hinh tai chinh, ket qua hoat dOng kinh doanh va
ltru chuyen tien to theo cac nguyen tae va thong le ke toan &roc chap nhan rOng rai br cac nu6c va lanh th6 khac ngoai
Viet Nam.
2.2

Hinh there so ke toan dp dung
Hinh thirc s6 ke toan &roc ap dung dm Cong ty la Nhat ky chung.

2.3 Nien d'el Id town
Nien c/0 ke toan cua Cong ty ap dung cho viec lap bao cao tai chinh hop nhat bit dau tir ngay 01 thang 01 va ket thitc
ngay 31 thang 12.
2.4 Don vi tan

to sfr dyng trong ke toan

Cdc bdo cao tai chinh hop nil& dtroc lap bang dcm vi den to cua Cong ty la VND.
2.5 Co* so* livep nhat
Bao cao tai chinh hop nhat quy III bao g6m bao cao tai chinh quy III cna COng ty me va cac cong ty con ket thilc ngay
30 thing 9 ram 2015.
Cac cong ty con dirge hop nhat toan b4 ke tir ngay mua, la ngay COng ty thuc str nam quyen !dem soat cong ty con, tip
tuc &roc hop nhat cho den ngay C6ng ty thuc str chain dirt quyen kiem sodt dOi vai cong ty con.
Cac bdo cao tai chinh quy III dm cong ty me va cac cong ty con sir dung de hop nhat dugc lap cho ding mOt ky ke
toan, va &roc dp dung cac chinh sach ice toan mOt each th6ng nhat.
S6 du cac tai khoan tren bang can d6i ke toan quy III gifra cac dare vi trong cong C6ng ty, cac khoan thu nhap va chi
phi, cac khoan lat hoac to nOi bO chtra thuc hien phat sinh tit cac giao dich nay duvc loai trir hoan toan.
Lqi ich cua cac c6 dong thi'eu s6 la ph'An loi ich trong lai, hoac 18, va trong tai san thuan cua cong ty con khong &roc
C6ng ty va dirge trinh bay rieng Wet tren bdo cao ket qua hoat dOng kinh doanh hop nhat quY III va dirge

nam
trinh bay rieng biet vai phan von chu s& him cua cac c6 citing dm cong ty me trong phan von chu so hair tren bang can
doi ke toan hop nhat qujf III.
3.

CAC CHINN SACH Kt TOAN CHU YEU

3.1 Thay doi trong cac

scich ke toan vd dug& mink

Ngay 22 thang 12 nam 2014, BO Tai chinh da ban hanh Thong to s6 200/2014/TT-BTC twang dAn Che dO ke toan
doanh nghiep ("Thong tir 200") thay the Quyet dinh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006 ("Quyet dinh 15")
va Thong to 244/2009/TT-BTC ngay 31 thang 12 nam 2009 ciaa BO Tai chinh ("Thong tu . 244"). Thong to 200 co hieu
luc cho nam tai chinh bat dau tir hoac sau ngay 01 thang 01 nam 2015.

2


BAO CAO TAI CHINH HOP NHAT
CONG TY CO PHAN DAU TU' PHAT TRIEN DO THj
Qu.)III nam 2015
VA KHU CONG NGHItP SONG DA
Dia chi: Toa. nha SUDICO, duerng Me" Tri, phuOng My Dinh I, quan Nam Tir Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
QuSr III nam 2015
C6ng ty ap dung cac thay d'Oi ye chinh sach ke toan theo quy dinh tai Thong to 200 va co anh huemg tai COng ty ten
ca so phi h6i t6 do Thong to 200 kh6ng yeu cau dp dting h6i t6 &Si vai cac thay d'Oi nay. Cong ty ding dd bao cao lai

der lieu tuvng (mg cua Icy truck ddi vhi mat so chi tieu cho phu hgp yen cach trinh bay theo Thong to 200 trong bao cao
tai chinh hgp that giira nien de k5r nay.
Thuydt minh bao cao bo phan theo quy dinh tai churn mix 28 va thong to hudng dan chuan muc k'd toan 28: COng ty
me va. cac Cong ty con dm C6ng ty SUDICO hoat dOng SXKD cimg mot khu vtrc dia ly va trong cimg rinh Arc kinh td.
Hoat clOng kinh doanh cita Cong ty chu ye'u IA kinh doanh Bat dOng san. Cong ty SUDICO tin Wang viec kh6ng thuyet
minh bao cao theo bO phan IA phu hgp yen hoat dOng kinh doanh hien nay dm Cong ty.
39

3.2

Tian va cac khoiin twang throng tien

5

Tidn va cac khoan Wang &rang tien bao gom tien mat tai quy, tien giri ngan hang, cac khoan dau to ngan han co theric6 PHA
!Li PliiT
han g6c khong qua ba thang, CO tinh thanh khoan cao, co lcha nang chuydn ai de dang thanh cac lugng tien xac dinh, (5
9r,G NC
va khong c6 nhidu rui ro trong chuyen doi thanh tien.
;L NG
3.3

Hang ton kho
Hang ton kho bao gom bat dOng san tit phat tridn
d6.

a ban va chi phi san xuat kinh doanh der dang cua cac bat Ong san

Bat dOng san dugc xay dung dd ban trong qua trinh hog &Ong binh thutmg cua C6ng ty, khong phai de cho thud hoc
cher tang gia, dugc ghi nhan la hang ton kho theo gia alai) km gift gia thanh de dtra moi san pham ddn vi tri va di'eu

kien hien tai va gia tri thuan co thd thuc hien dugc.
Gia thanh dm hang ton kho la bat dOng san a ban bao
Chi phi tien sir dAing Tat va tier' thud da't;
Chi phi xay dung tra cho nha thau; va
Chi phi ldi vay, chi phi to van, thidt lcd, chi phi san !Alp, ddn bit giai ph6ng mat bang, phi to van, thud chuydn nhugng
- dat, chi phi quan ly xay dvng chung, va cac chi phi lien quan khac.
Gia tri than c6 th'd thtrc hien dugc la gia ban trac tinh dm hang ton kho trong didu kien kinh doanh binh thuemg, dtra
tren gia thi throng vao ngay bao cao va chidt tinh gia tri thin gian cua &mg den, nEu dang kd, va trir chi phi ix& tinh de
hoan thanh va chi phi ban hang trac tinh.

Gia vein cua bat Ong san da ban dugc ghi nhan tren bao cao kdt qua hog dOng kinh doanh dtra tren cac chi phi tivc
tiep tao thanh bat dOng san dO va chi phi chung dugc phan 156 ten co ser dien tich ttrcmg Ong cua bdt gong san dO.
Du phong cho hang tan kho

phong cho hang ton kho dugc trich lap cho phan gia tri cltr kidn bi ton that do cac khoan suy giam trong gia tri (do
giam gia v.v.) c6 thd xay ra &Si vai thanh pham, hang hod ton kho thuOc guy& sO huu dm Cong ty dtra tren bang
chung hgp 1/ ve sir suy giam gia tri tai ngay kdt thitc kjt kd toan.
S6 tang hOc giam khoan chr phong giam gia hang Con kho dugc hach toan vao gia von hang ban trong k5r.

3


BAO CAO TAI CHINH HQ-P NHAT
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI
Qup III nam 2015
VA KHU CONG NGHItP SONG DA
Dia chi: Tea nha SUDICO, da6ng Me Tri, phueng My Dinh 1, quan Nam Tir Liam, Ha NUti
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Quj, III nam 2015
3.4 Cdc khoan phai thu

Cac khoan phai thu dugc trinh bay ten bao coo tai chinh hgp nhat quy III theo gia tri ghi so cac khoan phai thu tir
khach hang va phai thu khac sau khi can trtr cac khoan dtr pheng dugc lap cho cac khoan phai thu khO dei.
Du pheng ng phai thu khO dei the hien phan gid tri cua cac khoan phai thu ma Ct5ng ty du kik khong c6 kha nang thu

hoi tai ngay ket thug ky ke toan. Tang hoac giam so du tai khoan du pheng dugc h4ch town vao chi phi quan ly doanh
nghiep trong ky.
3.5 Tai san cS dinh hau hinh

Tai san c6 dinh hiru hinh dugc the hien theo nguyen gid trir di gia tri hao men lily ke.
Nguyen gid tai san co dinh huu hinh bao gom gid mua va nhang chi phi c6 lien quan trirc ti6p den viec dua tai san vao
san sang boat Ong nhu du kien.
Cac chi phi mua sam, nang cap va dlii mai tai san c6 dinh dugc ghi tang nguyen gid cua tai san va chi phi bao tri, sira
chau dugc hach toan vao ket qua hog Ong kinh doanh hgp nhat quy III khi phat sinh.
Khi tai san co dinh hilu hinh dugc ban hay thanh ly, nguyen gia va gia tri hao men lily ke dugc xoa so va cac khoan lai
to phat sinh do thanh ly tai san dirge hach toan vao ket qua hog Ong kinh doanh hgp nit& quy III.
3.6 Tai san c8 dinh vo hinh

Tai san c6 dinh vo hinh dugc ghi nhan theo nguyen gid trir di gid tri hao men lily ke.
Nguyen gia tai san co dinh vo hinh bao gom gia mua va nhiing chi phi c6 lien quan trvc tiep den viec dua tai san vat) sir
dung nhu du kien.
Cac chi phi nang cap va d6i mai tai san c6 dinh vo hinh dugc ghi tang nguyen gid cua tai san va cac chi phi khac dugc
hach town vao ket qua hog Ong kinh doanh hgp nhat quy III khi phat sinh.
Khi tai san co dinh vet hinh dugc ban hay thanh ly, nguyen gid va gid tri hao men lily ice dugc xOa set va gag khoan lai
to phdt sinh do thanh ly tai san dugc hach town vao ket qua hoat dung kinh doanh hgp nhat quy III.
3.7 Khdu hao

Khau hao tai san c6 dinh him hinh va tai san c6 dinh vo hinh dugc trich theo phuong phap khau hao &Ring thong trong

sulit th6i gian hiru dung II& tinh cua cac tai san nhtr sau:
Nha cira vat kien trirc
May mOc, thiet bi
Phuang tien van tai, thiet bi truyen dan
Thiet 131 van 'Along
Tai san c6 dinh khdc
Nhan hieu hang Ma

6 - 25 nam
03 - 05 nam
06 nam
03 - 05 nam
03 - 05 nam
03 nam

3.8 Bit &Ong san dau to

Bat Ong san dau to dugc the hien theo nguyen gid bao gom ca gag chi phi giao dich lien quan trir di gid tri hao men
ke.
Cac khoan chi phi lien quan den bat Ong san dau to phat sinh sau ghi nhan ban dau dugc hach toan vao gia tri con 14i
c6a bat Ong san dau to khi Cling ty c6 kha nang thu dugc cac lgi ich kinh to trong nixing Iai nhiL han mac hoat dOng
olirvc danh gid ban dau cila bat Ong san dau to de.
Khdu hao va khau nit bat Ong san dau to dugc trich theo phuong phap khau hao dutng thong trong su6t the .' gian hilu
dung trac tinh cua cac bat Ong san nhu sau:
Nha cira

25 nam


BAO CAO TAI C1HNH HOP NHAT

CONG TY CO PHAN DAU PHAT TRIEN DO THI
Quy; III ndin 2015
VA KHU CONG NGHItP SONG DA
Dia chi: Tea nha SUDICO, dutyng Me Tri, phueng My Dinh I, quan Nam Ter Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HcfP NHAT
Quf III flan' 2015
Bat dOng san dau tu khong con dugc trinh bay trong bang can doi ke toan hqp nhat quy III sau khi da ban hoac sau khi
bat dOng san dau tu a khong con dugc sir dung va xet thay kh6ng thu dugc lqi ich kinh to trong tuang lai tin viec thanh
ly bat dOng san dau tu do. Chenh Lech gift tien thu thuan tir viec ban tai san v6i gia tri con lai dm bat dOng san dau tu
dugc ghi nhan vao ket qua hoat dOng kinh doanh hap nhat quy III trong ky thanh ly.
Viec chuyen tir bat d6ng san chit sa him sir dung hoac hang ton kho thanh bat dOng san dau to chi khi co sit thay d6i v6
muc dich sir dung nhu truing hop chit sa he u cham dirt sir dung tai san do va bat dau cho ben khac thue hoat d6ng
hoac khi ket thitc giai down xay dung. Viec chuyen tir bat Ong san dau tu sang bat dOng san chit sa hall sir dung hay
hang ton kho chi khi co sit thay Oi ve muc dich sir dung nhu cac truing hcip chit sa h ru bat dau sir dung tai san nay
hoac bat du tri6n khai cho muc dich ban. Viec chuyen tir bat deng san dau to sang bat dOng san chit so , him sir dung
hoac hang din kho khong lam thay doi nguyen gia hay gid tri con lai oh bat Ong san tai ngay chuyen d6i.
3.9 Chi phi di vay

Chi phi di vay bao g6m 'Ai tien vay va cac chi phi khac Oat sinh lien quan truc tier, den cac khoan vay cita doanh
nghiep.
Chi phi di vay dugc hach toan nhu chi phi phat sinh trong Icy ngoai trir cac khoan dugc von hea nhu theo nOi dung dm
loan tiep theo.
Chi phi di vay lien quan truc tier) den viec mua sam, xay dung hoac hinh thanh met tai san cu the can co met thOi gian
dit dai de co the dua vao sir dung theo muc dich dinh truac hoac de ban dugc von Ma vao nguyen gid cita tai san d6.
3.10 Chi phi tra trwOc
Chi phi tra truoc bao g6m cac chi phi tea truac ngart ban hoac chi phi tra truck dai han tren bang can doi k'e toan hop
nhat quy III va dugc phan b6 trong khoang thei gian tra truac hoac thin gian cac loi ich kinh to Wang img dugc tao ra
tir cac chi phi nay.

Cac loaf chi phi sau day duce hach toan vao chi phi tra truac dai hp de phan b6 dan tin 3 den 10 nam vao ket qua hoat
d6ng kinh doanh hop that quy III.
Chi phi phat hanh trai phieu;
Gia tri thuang hieu S6ng Da; va
Cac chi phi khac.
3.11 Ho nit& kinh doanh vet 19'i thi thuang mai
Flqp nhat kinh doanh dugc hach toan theo phuang phap gid mua. Gia phi hqp nhat kinh doanh bao g6m gid tri hap ly
tai ngay din ra trao d6i cita cac tai san dem trao d6i, cac khoan nq phai tra da phat sinh hoac da dugc thira nhan va cac
cong cu von do ben mua phat hanh de d6i lay quyen kiem soat ben bi mua va cac chi phi lien quan truc tiep den viec
hqp What kinh doanh. Tai san, nq phai tra co the xac dinh dugc va nhilng khoan nq tiem tang phai ganh chiu trong hqp
nhat kinh doanh cua ben bi mua deu ghi nhan theo gia tri hqp ly tai ngay hop nhat kinh doanh.
Lqi the thuang mai phat sinh -Ur hqp nhat kinh doanh dugc ghi nhan ban dau theo gid g6c, la phan chenh Lech giva gia
phi hqp nhat kinh doanh so vai phan se him dm ben mua trong gia tri hop ly cua tai san, nq phai tra co the xac dinh
&pc va cac khoan nq tiem tang da ghi nhan. Neu gia phi hqp nhat kinh doanh thap han gia tri hop ly cua tai san thuan
cita ben bi mua, phan chenh Lech do se dugc ghi nhan vao bao cao ket qua hoat Ong kinh doanh hqp nhat quy III. Sau
ghi nhan ban dau, lqi the thuang mai dugc xac dinh gia tri bang nguyen gia trir di gia tri phan b6 lily ke. Lqi the thuang
mai dirge phan b6 theo phuang phap dueng thang trong thu gian him ich dugc it& tinh la muei (10) nam.
3.12 Dila tie veto clic cong ty lien kljt
Khoan dau ttr vao cOng ty lien ket ma trong da Cong ty co anh twang clang k'e dugc trinh bay theo phuang phap gia g6c
tree cac bao cao tai chinh hqp nhat quy Ill. Cong ty lien ket IA cong tyma trong dO nha dau to c6 anh huong clang ice
nhung khong phai la cOng ty con hay cong ty lien doanh cua nha dau tu. Thong thuang, Cong ty dugc coi la co anh
huCyng thing kO neu sa hiru trail 20% quyOn 136 phieu a dan vi nhan dau
5


BAO CAO TAI CHINH HQP NHAT
CONG TY CO PHAN DAU TU . PRAT TRIEN DO THI
Qu) III Wan 2015
VA KM CONG NGH4P SONG DA
Dia chi: Tod. nha SUDICO, du -Ong Me Tri, phuOng my Dinh I, qudn Nam Tir Liem, HA NOi

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOT NHAT
Quj, III am 2015
Theo phucmg phap von chit ses hixu, khoan dau to duqc ghi nhan ban dau tren bang can d6i k6 toan hqp nhat quy III
theo gia goc, sau d6 duqc dieu chinh theo nhtmg thay doi cita phan stir him cua Cong ty trong gia tri tai san thuan cita
cong ty lien ket sau khi mua. Lqi the thuang mai phat sinh ter viec dau tu vao dog ty lien ket dugc phan anh trong gid
tri can 14i dm khoan dau to va duqc phan b6 trong khoang thari gian muOi (10) nam. Bio cao ket qua kinh doanh hop
nhat quy III phan anh phan so him cua COng ty trong ket qua hoat dung kinh doanh cita cong ty lien ket sau khi mua.
Phan set hint cua nha dau to trong lqi nhuanJ(16) cua cong ty lien ket sau khi mua dugc phan anh ten bdo cao ket qua
kinh doanh hop nhat quy III va phan sec him cua nha dau tu trong thay d6i sau khi mua cua cac quy cua cong ty lien ket
doge ghi nhan vao cac quy. Thay d6i 1uy ke sau khi mua duqc dieu chinh vao gid tri con 14i dm khoan dau tu vao cOng
ty lien ket. Co tic nhdn duoc/Loi nhuan duqc chia tir cOng ty lien ket duqc can trir vao khoan dau to vao cong ty lien
ket.
Cdc bap cao tai chinh cua cong ty lien ket dugc lap cong ky veri cac bdo cao tai chinh hop nhat quy III dm Cong ty va
sir dung cac chinh sach ke toan nhat quart yeti Cong ty. Cac dieu chinh hop nhat thich hqp da duqc ghi nhan de bao
dam cac chinh sach ke toan duqc dp dung nhat quan vai Cong ty trong truong hop can thi6t.
3.13 Dau hr

4
DAU

khodn va cac khoan dau to khdc

dugc 14p cho viec gi
D&'u to chirng khoan va cac khoan du tu khac duqc ghi nhdn theo gid mua thvc te. Du phong
thitc
ky
ke toan tucmg irng vai
gia tri cua cac khoan dau tut c6 the chuyen nhugng duqc tren thi truOng vao ngay ket

chenh lech gift gid g6c cita chirng khoan vai gid tri thi tnrOng tai ngay d6 theo huang clan cita Thong tu 228/2009/TTBTC do BO Tai chinh ban hanh ngay 7 thang 12 nam 2009. Tang hoac giam so du tai khoan du phong dugc h4ch toan
vao chi phi tai chinh trong ban cao ket qua hoat dOng kinh doanh hop nhat quy III.
3.14 Cac khoan phai tra va chi phi trich trick
Cdc khoan phai tra va chi phi trich truac dugc ghi nhdn cho s6 tien phai tra trong tuang lai lien quan den hang Ma va
dich vu da nhdn duqc }thong phu thui5c vao viec Cong ty da nhdn duqc hoa don dm nha cung cap hay clam.
3.15 Try. cap thoi viec phai tra
Trq cap thoi viec cho nhan vien dugc trich tra6c vao cuoi m61 ky bdo cao cho toan bt) nguti lao &Ong da lam viec tai
Cong ty dugc hcm 12 thdng cho den ngay 31 thdng 12 nam 2008 vai mitt trich cho moi nam lam viec tinh den ngay 31
thang 12 nam 2008 bang mot nira muc luting binh quan thang theo Ludt Lao dOng, Luat bao hiem xa hOi va cac van
tinh trq cap th6i viec se
ban twang dan c6 lien quan. Tir ngay 01 thang 01 nam 2009, mire luang binh quan thang
dugc dieu chinh vao cu6i m8i ky bdo cao theo mac Luang binh quan cua sau thang gan nhat tinh den thOi diem lap bdo
cao. Tang hay giam cua khoan trich tuft nay se duqc ghi nhdn vao bdo cao ket qua kinh doanh hop nhat quy III.

a

3.16 Clic nghiep vu bang ngogi to
Cong ty dp dung twang clAn theo Chun muc Ke toan Viet Nam s6 10 "Anh twang cua viec thay d6i tgia hoi dodi"
("CMKTVN so 10") lien quan den cac nghiep vu bang ngoai to va da dp dung nhat quan trong cac ky tnrac.
Cdc nghiep vu phdt sinh bang cac dun vi tien to khac vai don vi tien to ke toan cua Cong ty (VND) duqc hach toan theo
ty gia giao dich vao ngay phdt sinh nghiep vu. Tai ngay ket th6c ky ke toan, cac khoan muc tien to c6 g6c ngoai to duqc
danh gia Lai theo ty gid binh quan lien ngan hang tai thoi diem nay. Tat Oa cac khoan chenh tech ty gid thvc to Oat sinh
trong ky va chenh tech do danh gia lai s6 tien to c6 goc ngoai to cu6i ky dugc h4ch toan vao ket qua hoat clOng kinh
doanh hop nhat quy 111.
HuOng dan vc xir ly chenh loch ty gia do &rib gia lai .s6 du CO gific ngoai to cu6i ky theo CMKTVN s6 10 nOi tren khdc
biet so vai quy dinh trong Thong tu. s6 201/2009/TT-BTC do BO Tai chinh ban hanh ngay 15 thang 10 nam 2009
hit-Ong din xir ly chenh loch ty gid h6i doai ("Thong tu 201") nhu sau:
6

\ 'OW

BAO CAO TAI CHINH HOP NHAT
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI
Qzi.) III nam 2015
VA KHU CONG NGHItP SONG DA
Dia chi: Tea nha SUDICO, &Ong Me Tri, phtreng My Dinh I, quan Nam Tir Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
Quf III nam 2015
X& IS ke town theo

Nghi0 vu
CMKTVN so 10

Thong ttr 201
Tat ca chenh lech tj, gid do danh gid Lai s6 du co
du cu6i nam ctia
cac khoan muc
g6c ngoai to cu6i nam dugc phan dnh a tai khoan
"Chenh Lech tj, gia" trong khoin tripe v6n tren
tai san va cong Tat ca. chenh Lech tj, gia do danh gia Lai s6 du
bang can d6i ke toan hop nhat va se dugc hoan
ng teen to ngan co g6c ngoai to cu6i kj, dugc hach toan vao
han co
goc ngoai ket qud hog Ong kinh doanh hop nhat quj , III. nhap trong nam tiep theo.
Danh gia Lai s6
du cuoi nam cua
cac khoan mix

Tat ca lai chenh lech ty' gid do danh gia Lai s6 du
cong no tien to Tat ca chenh lech tj , gia do danh gia lai s6 du
co goc ngoai cu6i nam &roc hach toan vao
dai han co goc co g6c ngoai t cu6i Icy dugc hach toan vao
6,DIG
ngoai te.
ket qua hoat d6ng kinh doanh hop nhat quj, III. qua hoat Ong kinh doanh hop nhat quj , III.

:0 PHAN
hi PHAT T

Tat ca to chenh lech tj, gia do danh gia lai s6
co g6c ngoai to cu6i nam dugc hach toan vao ket;°NG
qua hoat d6ng kinh doanh hop nhat quj, III. Tuy VLIEM
nhien, trueng hop ghi nhan 18 chenh lech tj, gia
dan den ket qua hoat d6ng kinh doanh tuft thue
cua cong ty bi 16, mOt phan 1'6 chenh lech tj, gid
co the dugc phan b6 vao ket qua hoat Ong kinh
doanh hop nhat quj, III cac nam sau. Trong moi
tnrOng hop, tong s6 t6 chenh Lech tj, gia ghi nhan
vao chi phi trong nam it nhat phai bang 18 chenh
Lech ty gia phat sinh tix viec danh gia lai s6 du
cong nq dai han den han phai trd. Phan 18 chenh
Lech tj, gia con lai cO the dugc phan anh tren
bang can doi ke toan hop nhat quj, III va phan b6
vao bao cao ket qua kinh doanh hop nhat trong
yang 5 nam tiep theo.
Anh huang den cac bao cdo tai chinh hop nhat quj, III cea Cong ty neu Cong ty ap dung Thong to 201 cho cac nam tai
chinh bat Tau tir ngdy 01 thdng 01 nam 2009 la khong tong y6u.
3.17 Cti phiiu guy

Cac cong cu von chit so! him dugc C6ng ty mua lai (c6 phieu quy) dugc ghi nhan theo nguyen gia va trir vao v6n chit so .
v6n chit so hau cua hiru.Congtyk haconli/(18)kmua,bphtnocyagu
minh.
3.18 Phiin chia ltri nhuOn

Lgi nhuan thuan sau thue thu nhap doanh nghiep co the &roc chia cho cac c6 Ong sau khi &roc dai hei d6ng c6 &Ong
phe duyet va sau khi da trich lap cac quy du phong theo Dieu Ie Cong ty va cac quy dinh cua phap luat Viet Nam.
Cong ty trich lap cac guy du pheng sau tir Igi nhuan thuan sau thue thu nhap doanh nghiep cua COng ty theo de nghi
cita Hqi clang Quan tri va &roc cac co dOng phe duyet tai dai hei (tong co dong thueng nien:

7


BAO cAo TAI CHINH HOP NHAT
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI
Quf, III natal 2015
VA KHU CONG NGHItP SONG DA
Dia chi: TOa nha SUDICO, duang Me Tri, phtr?mg my Dinh I, quan Nam Ta Liem, Ha NUi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOT NHAT
Quy III nam 2015

- Quy du phong tai chinh

a bao ye hog dOng kinh doanh thong thtrang , cua Cong ty trtrac cac raj ro hoc thiet hai kinh
doanh, hoc de du phong cho cac khoantohay thiet ngoai du kien do cac nguyen nhan khach quan hoc do cac
truang hqp bAt kha khang nhu has hoan, bAt on trong firth hinh kinh to va tai chinh trong ntrac hay nu& ngoai.
Quy nay dugc trich lap

Quy dau to va phat trim

Quy nay duqc trich lap nhim phuc vu viec ma rOng hog dOng hoc &Au to chieu sau caa C6ng ty.
Quy khen throng va phfic lci

Quy nay duqc trich lap de khen thuang, khuyen lchich vat chAt, dem Lai lqi ich chung va nang cao phac lqi cho cong
nhan vien.
3.19 Ghi nhfin doanh thu

Doanh thu duqc ghi nhan khi Cong ty c6 kha nang nhan dugc cac lqi ich kinh to c6 the xac dinh duqc mOt each chic
chan. Doanh thu dugc xac Binh theo gia tri hop 13", caa cac khoan da thu hoc se thu dugc sau khi tra di cac khoan chi&
khAu throng mai, giam gia hang ban va hang ban bi tra lai. Cac dieu kien ghi nhan cu the sau day ding phai dugc dap
ung khi ghi nhan doanh thu:
Doanh thu ban hang

Doanh thu ban hang duqc ghi nhan khi ben ban da chuyen giao phAn lan cac rai ro va lqi ich gin lien vai quyen soy hau
hang h6a cho ngtrai mua, thuang la Ming vai viec chuyen giao hang Ma..
Doanh thu tir chuyi'n nhuang bat &Ong san

Doanh thu dugc ghi than khi ben ban da chuyen giao cho ben mua plan lan cac rui ro va lqi ich gin lien vai quyen sa
bAt dOng san, thong thuang la trimg vai viec chuyen giao bat (Rog san, va kha nang thu hOi gia chuyen nhuqng bat
dOng san duqc dam bao mOt cach hqp
Neu mOt giao dich khOng dap ang duqc dieu kien ghi nhan doanh thu not ten, cac khoan thanh toan theo Wen dr) nhan
dugc tir khach hang dime ghi nhan vao khoan muc ngtrai mua tra tien truac tren bang can ai ke toan hqp nhat quy III
den khi fat ca cac dieu kien neu ten duqc dap ang.
Doanh thu cung cap dich

Khi c6 the xac dinh duqc ket qua hqp deng mOt each chic chin, doanh thu se dugc ghi nhan dua vao mire dO hoan
thanh cong viec. Marc dO hoan thanh cong viec duqc xac dinh theo kh6i lugng cong viec da dugc khach hang xac nhan.
Neu khong the xac dinh dugc ket qua hqp deng mOt cach chic chin, doanh thu se chi duqc ghi nhan a mire co the thu

hoi dugc caa cac chi phi da dugc ghi nhan.
Thu nhap tic hogs' clang chuyjn nhuvng van, chuyin nhuveng ca phan, kinh doanh chitng khocin

Thu nhap tir hog dung kinh doanh thing khoan duqc xac dinh la phAn chenh lech giaa gia ban va gia von chang
khoan. Thu nhap nay dugc ghi nhan vao ngay phat sinh giao dich, tirc la khi hop cleng chuyen nhugng duqc thuc hien.
Tien lai

Doanh thu dugc ghi nhAn khi tien lai phat sinh tren ca s& den tick (c6 tinh den lqi tire ma tai san dem lai) tra khi khi
nang thu hoi tien iai khong chic chan.
Co tire

Doan! ► thu dugc ghi nhan khi quyen dugc nhan khoan thanh toan ce tac cua COng ty duqc xac lap.

8


BAO CAO TAI CHINH HOP NH AT
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI
Quj III nain 2015
VA KHU CONG NGHItP SONG DA
Dia chi: Toa nha SUDICO, duang Me Tri, phutrng My Dinh 1, quan Nam Tir Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
Quf III am 2015
TMn cho thug

Thu nhap tir tin cho thug tai san theo hgp d6ng thug hog dOng dtrac hach toan vao kat qua hoat dung kinh doanh hgp
nhat q4 III theo phtrang phap throng thing trong suot th&i gian cho thud.
3.20 GM von bit dfing san cluvc chuyin nhuying

Gia von bat dOng san dugc chuyan nhugng bao gdm toan b0 cac chi phi phat sinh ttgc tip cho cac hog dOng ph& trien
dat va nha va cac chi phi khac CO lien quan dugc phan be• teen ca soy hgp Iy cho cac hog dOng nay bao gdm:

-

Cdc chi phi va dat va phat trien dat;
Cdc chi phi xay dung va lien quan den xay dung; va
Cac chi phi khdc c6 lien quan Oat sinh trong qua trinh hinh thanh bat Ong san nhu cac chi phi pilaf sinh tir hoat
phat trien dat ya tong trinh tren (tat hien tai va trong tuong lai cua du an (nhu chi phi phat trien ca soy ha tang ky thuatx', co!
co.
chung va chi phi phat trien quy dat bit buOc dinh cho cac mitt dich Ong Ong v.v..).
12
"RI I

uo

KhU CO

3.21 Thai

F, Jl

Thug' thu nhdp hien hanh

."'

Tai san thug thu nhap va thug thu nhap phai nOp cho ky hien faith va cac ky Mr& dugc xac ,dinh bang s6 tian du kin
dugc thu hOi tir hodc phai nOp cho ca quan thug, dua tren cac mire thug suit va cac luat thug c6 hieu luc den ngay kat
thitc ky ke toan quy III.

Thud thu nhap hidn hanh dugc ghi nhan vao kat qua hog dOng kinh doanh quS , III ngoai trir truing hgp thug thu nhap
phat sinh lien quan den mOt khoan muc dugc ghi thing vao vein chit soy hiru, trong tnrOng hap nay, thug thu nhap hien
hanh acing dugc ghi nhan true tip vao von chit soy
Cong ty chi dugc bit trir cac tai san thus thu nhap hien hanh va thug thu nhap hien hanh phai tra khi Cling ty c6 quydn
hap phap dugc bit trir giQa tai san thug thu nhap hid'n hanh vii thug thu nhap hien hanh phai nOp va Cong ty du dinh
thanh toan thug thu nhap hien hanh phai tra va tai san thug thu nhap hien hanh tren ca ser than.
Thud thu nhap hodn lai dugc xac dinh cho cac khoan chenh Each tam thtii tai ngay kat Mc ky ke toan qujr III gitla ca
so tinh thug thu nhap cita cac tai san va ng phai tra va gia tri ghi so cua chimg cho muc dich lap bao cao tai chinh hgp
nhat citiS, III.
Thue thu nhap hoan lad

-

Thua thu nhap hoan lai phai tra dugc ghi nhan cho tAt ca the khoan chenh lech tam thai chiu thug, ngoai tar:
Thu thu nhap hodn Iai phai tra phat sinh tir ghi nhan ban ddu cua Wit tai san hay ng phai tra tir mOt giao dich ma giao
dich nay kitting CO anh huOng den lgi nhuan ke toan va lgi nhuan tinh thug thu nhap (hodc to tinh thug) tai thari diem
Oat sinh giao dich;
Cac chenh Tech tam thOi chiu thug gin li'dn vOi cac khoan ddu to vao ding ty con, ding ty lien kat va cac khoan von
gap lien doanh khi COng ty c6 kha 'tang kiern sodt thai gian hoan nhap khoan chenh Idnh tam thai va chic chin khoan
chenh lech tam thai se khong dugc hoan nhap trong Wang lai c6 the du doan.
Tai san thug thu nhap hodn lai can dugc ghi nhan cho tAt ca cac chenh lech tam thai dugc khau trir, gia tri dugc khau
trir chuyan sang cac nam sau cua cac khoan IA tinh thug va cac khoan uu dai thug chtra sir dung, khi chic chin trong
Wang lai se c6 lgi nhuan tinh thug de sir dung nhimg chenh lech tam thai dugc khau trir, cac khoan 18 tinh thug va cac
uu dai thud, chua sir dung nay, ngoai trir :

-

Tai san thug hoan Iai phat sinh tir ghi nhan ban Mu dm *fit tai san hoc na phai tra tir mOt giao dich ma giao dich nay
kitting c6 atilt huang den lgi nhuan ka toan va lgi nhu4n tinh thug thu nh4p (h4c 16 tinh thug) tai thai diem phin sinh
giao dich;

9


BAO CAO TAI CHiNH HOT NHAT
CONG TY CO PHAN DAU PHAT TRIEN DO TM,
Qui, III nal?! 2015
VA KHU CONG NGHIVP SONG DA
Dia chi: T6a nha SUDICO, dung Me Trl, phirang my Dinh I, quan Nam TO Liam, Ha Nei
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
Qujr III nam 2015
Tat ca cac chenh Lech tam thai &roc ichau trir phat sinh tix cac khoan dau to vao cac cong ty con, cong ty lien kat va cac
khoan von gOp lien doanh khi chic chin la chenh le'nh tam thai se &roc hoan nhap trong tuang lai co the du doan &roc
va c6 lqi nhuan chiu thud de' sir dung &roc khoan chenh Lech tam thai do.
Gia tri ghi so cua tai san thud thu nhap doanh nghiep hoan lai phai ducic xem xet lai vao ngay kat thitc Icy ka toan quy
III va phai giam gia tri ghi s6 cua tai san thus thu nhap hoan Lai den mirc bao dam chic chin co dit lqi nhuan tinh thud
cho phep loi ich dm met phan hop toan be tai san thud thu nhap hoan lai &roc sir dung. Cac tai san thud thu nhap
doanh nghiep hogn lai chua &roc ghi nhan tnrac day ducrc xem xet lai vao ngay kat thitc Icy ka toan quy III va dupc ghi
nhan khi chic chin co dit loi nhuan tinh thus trong tuang lai d c6 the sir dung cac tai san thud thu nhap hoan lai chua
ghi nhan nay.
Tai san thud thu nhap hoan lai va thug thu nhap hoan lai phai tra duoc xac dinh theo thud sudt du tinh se ap dung cho
[nam tai chinh] khi tai san &roc thu Woi hay no phai tra &roc thanh toan, chra tren cac mirc thud suat va luat thud co
hien ltrc vao ngay kat thdc Icy ka toan quy III.
Thus thu nhap hoan lai duoc ghi nhan vao kat qua hoat deng kinh doanh hop nhat quy III ngoai trir twang hop thud thu
nhap phat sinh lien quan clan met khoan muc &roc ghi thing vao Win chit so. him, trong trtkmg hop nay, thud thu nhap
hoan lai cling ducrc ghi nhan truc tiap vao von chit soy him.
Cong ty chi &roc bit trir cac tai san thud thu nhap hoan lai va thus thu nhap hoan lai phai tra khi doanh nghiep co
quyan hop phap duqc bit trir giira tai san thud thu nhap hien hanh vbi thud thu nhap hien hanh phai nep va cac tai san

thud thu nhap hoan lai va thud thu nhap hoan lai phai tra nay lien quan tai thud' thu nhap doanh nghiep &roc quan ly
bai ctIng met ca quan thud
doi vai ding met don vi chiu thud; hoac
Cong ty du dinh thanh toan thud thu nhap hien hanh phai tra va tai san thud' thu nhap hien hanh tren co so thuan hoac
thu hOi tai san ding thai vOi vi'ec thanh toan no phai tra trong tirng ky tuang lai khi cac khoan tong yau cita thus thu
nhap hoan 141 phai tra hoac tai san thud thu nhap hoan lai &roc thanh toan hoac thu

10


BAO CAO TAI CHINH HOP NHAT
CONG TY CO PHAN DAU TI! PHAT TRIEN DO THI
Qtoi III ?tam 2015
VA KHU CONG NGTHEP SONG DA
Dia chi: Re nha SUDICO, duOng Mg Tri, pladyng My Dinh I, pan Nam Tir Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH Hcil" NHAT
QuS7III nam 2015
4.

30/9/2015
VND

Tien
Tien mat
Tien girl ngan hang
Cac khoan tucmg &rang tien
TOng cong

01/01/2015

VND

2,403,814,649
130,943,925,823

2,214,619,211
141,163,408,703

133,347,740,472

143,378,027,914

DAu tir tai chinh ngin han

5.

01/01/2015

30/9/2015
Gia gee
-

Du phOng

Gia gac

Du phemg

Co phiiu

Cong ty CP
- DTXD cap thoat
nu&

42,933,600,000

(28,941,600,000)

20,000,000,000

-

C6ng ty CP quan
- 15 quy dau to tai
chinh deu khi (*)

20,000,000,000

COng tyCP bet
deng san dAu khi

15,829,000,000

(12,663,200,000)

19,640,000,000

(12,962,400,000)

7,493,000,000

(4,345,940,000)

7,500,000,000

(2,700,000,000)

7,500,000,000

(2,500,000,000)

7,500,000,000

(2,500,000,000)

2,000,000,000

(1,630,160,000)

6,000,000,000

(4,260,000,000)

67,070,600,000

(67,070,600,000)

170,644,200,000

(118,434,600,000)

-

Cong ty CP dAu to
- va phat tri6n Gas
do thi
Cong ty CP du to
Song Da - Viet
Dirc
Cong ty CP PVI Invest

Cdc khodn thu tw khdc
C6ng ty Co phAn
67,070,600,000
Xi mang Ha Long
-

Tofmg tong

119,892,600,000

(21,139,300,000)

(*) Theo hop clang chuyen nlurcmg so 06/PVFC-SUDICO gift C6ng ty va Tang COng ty Tai chinh Co phAn DAu khi
Viet Nam, Cong ty se chuyan nInrong 2.000.000 co phieu cua C6ng ty Co phAn Quail 1S1 Quy DAu to Tai chinh DAu khi
cho Tang Cong ty Tai chinh Co phAn DAu khi Viet Nam vOi tang s6 tien la 24.000.000.000 &Ong Viet Nam. Tai ngay
30 thang 9 tam 2015, Cong ty chua hoan tat viec chuy6n nhiru.ng so co phieu neu tren.
6.

Phai thu ngin han cua khdch hang

Phai thu ngan han tir khach hang
Phai thu ngan han tit cdc ben lien quan
T‘ing Ong
11

30/9/2015
VND

01/01/2015
VND

474,566,251,425
3,560,971,949

319,608,161,942
7,892,959,430

478,127,223,374

327,501,121,372


BAO cAo TAT CHINH HQP NHAT
Qu.) III nam 2015

CONG TY CO PHAN DAU TVPHAT TRIEN DO THI
VA KHU CONG NGHTCP SONG DA

Dia chi: Taa nha SUDICO, ding Me Tri, phtrang

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

my Dinh I, quan Nam Tir Liem, Ha N(ii

BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT
Quj III nam 2015
Trong do:
- Du an KDT Nam An Khanh
- Du an KDT My Dinh - Me Tri
- Cac du an va phai thu throng mai khac
Du phong phai thu ng& hart kho dai

7.

Tra trtrat cho nguiri ban ngin han

437,468,003,574
21,736,357,245
18,922,862,555
(137,514,159,970)

280,514,080,193
25,382,563,677
21,604,477,502
(137,504,549,491)

30/9/2015
VND

01/01/2015

VND

41,374,678,714
1,407,631,379

40,415,808,790
1,844,773,275

42,782,310,093

42,260,582,065

29,071,263,535
5,900,000,000

29,071,263,53
5,900,000,0003,

NgAn hqn

Tra truac cho ngutri ban
Tra truck cho cac ben lien quan
Dal h#n
-

-

1-11)i ding biii thuang GPMB huyn Hoai Dire
Cac khoan tra fru& khac

34,971,263,535

34,971,263,53
\C.

8.

30/9/2015
VND

Phai thu ngin han khfic

Lai vay va cac lchoan khac phai thu tir Tang Cong ty Song Da
Phai thu khac
Tong cOng
9.

4,156,250,000
5,610,582,601

3,989,450,000
6,195,610,933

9,766,832,601

10,185,060,933

01/01/2015

30/9/2015

Hang ton kho
Gia gOc

Dkr phOng

Gia goc

Chi phi san xuat
kinh doanh do
dang

2,588,038,072,578

Du. an Khu D6
thi Nam An
Khanh

2,180,513,586,520

2,339,595,820,852

Du On khu do thi
Long Tan - Nhcrn
Trach, Dang Nai

82,275,487,059

81,830,908,345

DV an nha may
gach

115,611,889,225

Du. an Beic, Chau
Giang, Phu Ly,
Ha Nam

21,277,515,271

21,277,515,271

/ 73,437,450,92 /

/69,883,742,845

Du. an Khu DO
thi A157 Dinh —
Me Tri

01/01/2015
VND

(47,825,068,067)

(43,883,687,615)

12

2,741,447,238,741

115,611,889,225

Du phong

(47,267,815,923)

(43,883,687,615)

,

,‘„4,


BAO CAO TAI CHINH HciP NHAT
CONG TY CO PHAN DAU Ttr PHAT TRIEN DO THI
Quj 111 nam 2015
VA KHU CONG NGHItP SONG DA
Dia chi: Tea nha SUDICO, throng Me Tri, phuing My Dinh I, quan Nam Tir Liem, Ha Nei
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
Quf III nam 2015

Cac du an khcic

14,922,143,582

(3,941,380,452)

12,839,245,756

(3,384,128,308)

Hang Ilea BDS
Nguyen vat lieu
va CCDC
Tilng cong
10.

683,168,570

97,805,108
2,588,135,877,686

(47,825,068,067)

2,742,130,407,311

30/9/2015
VND

Chi phi tra truck ngAn han

(47,267,815,923)
01/01/2015

VND

; tcle; .PHG°A 39

Chi phi ha tang lo &At TH1 va TH2 du an My Dinh - IVIZ Tri (*)

Cong cu, citing cu
Chi phi tra trtrac ng&n han khac

COng

16,469,107,527
185,495,884
124,471,182

16,469,107,527
302,074,950 ‘'c
341,846,6401 Tit PHA
fiti THi

16,779,074,593

17,113,029,117 :0 ON G!

(*) Theo Quyet dinh s6 20/2004/QD-UB ngay 19 thing 2 nam 2004 cirafIy ban Nhan dan Thanh ph6 Ha NOi ve viOc phe duyet quy SONG
hoach chi tiet Khu Do thi My Dinh — Me Tri va Quy6t dinh s6 5577/QD-UBND ngay 15 thong 12 nam 2006 dm fly ban Nhan dan YiL i bq
xay dung Khu Do thi My Dinh — Me Tri, chit au to co
Thanh ph6 Ha NOi ve viec dieu chinh mOt so chi tieu ve sir dung at
trach nhiem dau to cthng bq ha tang Icy thuat theo quy hoach va ban giao lai 2 10 dot TH1 Ad TH2 de xay dung tnring tieu hoc va
trung hoc. Ngay 28 thing 6 nam 2012, Cong ty da thuc hien tam thin ban giao 10 dot TH1 cho Truing Trung hoc Phe thong Dan
lap Marie Curie. Chi phi phat tritn ha tang tra tilt& cho to dot TH1 va TH2 du an My Dinh - Mg Tri neu tren se dirge ben nhan ban
giao OLIO dot nay bei hoa ► cho Cong ty.

11.

30/9/2015
VND

TM sax) ngin han khac
Tam irng cho nhan vien
Tilng c(ing

13

01/01/2015
VND

59,552,788,068

58,109,588,308

59,552,788,068

58,109,588,308


III

•W
0.,

=

.-:: .(cd
E -a
ct .,,,,
.,...c1
..0
• ..<0
C.7 cn
UH (..7 C.')

,

I-

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.=

O

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40

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t4 OS)
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.0
,I •:__- ■ cr) 04

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4:1 to

O
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b=

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cd

01.)

13.237. 098.390

2.512.524.624

1. 069.386. 806

167.133.895

sccs

=

2 „, 5

NI
ON
0
en
, >.
41

te)
1•

cz)

rz

421.773.791
284. 052.765

425.465.948

III

144.002.878

2. 718.374. 355

2.574.371.477
144.002.87 8

709.518.713

101. 505.007.809
2.291.661.818

39.452. 744.336
6.953.492. 186

103.796.669.627

62.052.2 63. 473
57.390.433. 105

46.406.236.522

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3.545.469.280

12.013.38 1.228
1.223.7 17. 162

956.179. 166
113.207.640

2.718.374.355

709. 518. 713

Don vi tinh: VND

I

Taingity 30/9/2015

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53.471.984.805

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CONG TY CO PHAN DAU TU. PHAT TRIEN DO Till
BAO CAO TAI CHINH 11Q1' NHAT
Qu), III ?Om 2015
VA KHU CONG NGHICP SONG DA
Dia chi: Tea nha SUDICO, chreng Me Tri, phu&ng My Dinh I, (An Nam Tir Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
Qu* III nam 2015
13.

Tai san c6 dinh vo hinh
D071

Chi tieu

Website
phAn mem

Quyen sir
dung dAt

TSCD vo hinh khac

vi tinh 1/ND

T6ng Ong

Nguyen gia
Se'
ngay
01/01/2015

53.180.000

8.673.082.051

8.726.262.051

S6 du ngay
30/9/2015

53.180.000

8.673.082.051

8.726.262.051

53.180.000

691.744.929

Gid tri hao men lup ke
Se du. ngay
01/01/2015
Kh1u hao trong IcSt
S6 du ngay
30/9/2015

143.472.267
53.180.000

835.217.196

744.924.92
143 .472.26 -0(
888.397.19

Gia tri con loi

14.

Tai ngay 01/01/20]

7.981.337.122

7.981.337.122

Tai ngay 30/9/201!

7.837.864.855

7.837.864.855

Bit dOng san dau ttr
Nha cfra
VND

Nguyen gia
Vao ngay 01/01/2015

4.314.497.098

- Tang trong ky
Vac, ngay 30/9/2015

4.314.497.098

Gia tri hao men hly ke
1.035.479.304

Vao ngay 01/01/2015
- Tang trong kji

129.434.913

- Giam trong kjt
Vao ngay 30/9/2015

1.164.914.217

Gia
can lai
Vao ngay 01/01/2015
Vao ngay 30/9/2015

3.279.017.794
3.149.582.881

Bat dOng san dau tall 2 tea nha bit thy Khu C thuOc Du an Khach san Song Da Ha Long dang cluvc Cong ty sir dung
de cho thud hoat Ong.

15


CONG TY CO PHAN DAU TliPHAT TRIEN DO TH!
BAO CAO TAI CHiNH HQP NHAT
VA KHU CONG NGHIgP SONG DA
Quy Ill nam 2015
Dia chi: T6a nha SUDICO, dutng Me Trl, plurang My Dinh I, quan Nam Tir Liern, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HQP NHAT
QuSt III tam 2015
15. 'Phi san der dang dal h#n

30/9/2015

01/01/2015

VND

VND

- Chi phi SX, KD dang dhi h#n
30/9/2015

01/01/2015

Gia tri ca thethu
Dv an We Hai Da Nang
Dv an Van La Van Khe

Gia tri ca thi thu
hOi

Gia g6c

hai

1.108.529.817.830

933.863.760.885

1.108.529.817.830

933.863.760.885

450.626.969.194

450.626.969.194

446.753.391.442

446.753.391.442
140.779.749.702

Gia goic

Dv an Tien Xuan

141.757.758.551

141.757.758.551

140.779.749.702

Dv ankhudothi
Nam An IChanh
m6 rOng

90.491.585.870

90.491.585.870

90.208.513.870

/)

unl

90.208.513.870(2
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Dtr an Bac dtthig
Trait Hung Dao 146a Binh

34.061.069.671

34.061.069.671

32.741.559.184

32.741.559.184

Dir an m6 rOng
khu clan cur Bac
du? ng Trait
Hung Dao - H6a
Binh

26.606.042.157

26.606.042.157

18.047.180.460

18.047.180.460

Dv an khu do thi
Thinh Lang H6a Binh

7.416.406.399

7.416.406.399

6.892.926.399

6.892.926.399

309.719.670

309.719.670
1.843.953.138.887

1.669.287.081.942

Dv an khac
Tong Ong

1.859.799.369.342

1.685.133.312.397

- Chi phi xay dkrng ca ban der dang

30/9/2015

01/01/2015

VND

VND

Dv an Khach san Song Da - Ha Long

28.435.725.998

28.319.315.791

Du an Khu du lich sinh thdi Song Da Ngoc Wing

20.221.318.177

19.674.959.447

26.965.794

26.965.794

48.684.009.969

48.021.241.032

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BAO CAO TAI CHINH HOP NHAT

CONG TY CO PHAN DAU TU'PHAT TRIEN DO THI
Qt# III neim 2015
VA KHU CONG NGHIEP SONG DA
Dia chi: Tea nha SUDICO, &rang Me Tri, plurang my Dinh I, quan Nam lir Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HQP NHAT
Quj, III nAm 2015
30/9/2015

17. Chi phi tra trtrov dai hpn

01/01/2015

Cong cu citing cu
Chi phi tra truOc khdc

1,000,579,455
819,787,215

286,911,050
370,085,205

Tong cOng

1,820,366,670

656,996,255

18. Phai tra ngteri ban ngin 11#n

Phai tra ngan han cho ngtrai bdn
Phai tra ngan han cho cac ben lien quan
TOng cOng

30/9/2015

01/01/2015

94,036,056,311
2,925,045,828

98,549,918,415
9,451,152,515

96,961,102,139

108,001,070,930

30/9/2015

19. Nguiyi mua tra tien truuc ngin han
NgAn han
Ngtrei mua tra tien fru&

L..

0

VND

J

89,184,023,070

L, 6

79,854,124,611

Cdc ben lien quan tra tien trutic

cO
-

89,184,023,070

79,854,124,683

193,380,600,481

193,380,600,481

193,380,600,481

193,380,600,481

282,564,623,551

273,234,725,164

75,751,760,340

204,928,739,348
1,884,123,863

65,754,097,396
204,842,845,350
2,637,782,418

Dai hpn
Ngutri mua tra tien track

TOng cOng
Trong do
Dv an KDT Nam An Khanh
Dv an KDT My Dinh - Me Tri
Cdc dtr an khac

Ngtrai mua tra tien trtrac IA khoan tien gap vOn cua khdch hang cho nine dich tien hAnh xay dung va phat trim cac du
an bat dOng san cua Cong ty bao gem Khu do thi my Dinh - Mes Tri, Khu Do thi Nam An Khanh va cac dtr an khdc cua
Cong ty.
30/9/2015
VND

01/01/2015
VND

Thud gia tri gia tang

14,800,116,287

97,966,839,519

Thue thu nhap doanh nghiep

88,967,548,365

109,971,316,445

Thue thu nhap ca nhan

11,990,895,134

10,370,587,846

6,735,880,396

600,723,776

122,494,440,182

218,909,467,586

30/9/2015

01/01/2015

VND

VND

Trick truac 1d1 vay phai tra

571,516,588,439

472,332,239,015

Chi phi Oat trier ca sa ha tang dtr chi d6i vai phArk doanh thu da
ghi titian cho dkr an KDT Nam An Khanh

602,101,014,802

575,578,032,202

20. Thus vh cac khohn phai nQp nha ntro'c

Cdc khoan phi, re phi va cac khoan phdi ntip khdc
Tong e(ing
21. Chi phi phai tra ngAn han

19

1.


BAO CAO TAI CHINH HOP NHAT
CONG TY CO PHAN DAU PHAT TRIEN DO THI
Quji III nom 2015
VA KHU CONG NGHItP SONG DA
Dia chi: TOa nha SUDICO, dtr?yng Me Tri, phix6ng my Dinh I, quart Nam Tit Liam, HA NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH KIP NHAT

Qq III nam 2015

Trich truerc chi phi xay dImg

24,131,872,659

48.850,926,858

6,385,438,838

5,067,586,151

- Chi phi xay dung du On Nam An Khanh

10,123,615,512

36,160,522,398

- Chi phi xay thing du an lila'c Chau Giang

4,588,252,727

4,588,252,727

- Chi phi xay dung cac du On khac

3,034,565,582

3,034,565,582

33,615,974,580
1,495,216,992
781,481,832
5,623,856,336

26,050,926,882
262,000,000
2,050,305,521
3,759,020,520

Trong do
- Chi phi xeiy clung dy. an Khu do thi My, Dinh -

Tri

Trich tnrac phat cham n6p thud
Chi phi thud van phong
Chi phi bao trl
Cdc khoan khac

1,239,266,005,640

Ting Ong
22.

1,128,883,450,998
J

30/9/2015

Thai tra khac
Ngin h?n

VND

Co tire, lgi nhuan phai tra (*)
Phai tra ngan sach thanh pha (**)
Tang cong ty Tai chinh Co phan D'au khi Viet Nam (***)
Khen thu6ng phai tra cong nhan vien
BHXH, BHYT, BHTN
Kinh phi cong doan

Tien d6n bin GPMB
Cac khoan phai tra, phai nqp khac
Tang Ong
Dai liwt
Phai tra khac cho cac ben lien quan
Tian gap van du An KDT Nam An Khanh
Tien gap van du an KDT Van La Van Khe
Cac khoan dat coc thud kiot va dat CQC mua nha
Phai tra dai han khac
-

148,562,910,000
13,084,244,056
24,000,000,000
20,854,700,000
2,754,175,776
2,808,520,706
2,556,862,368

16,533,918,280

01/01r2015:1;:N
T

TRIE

VND I VA_
NGHIEi

149,522,665,875 :3 E>
C
13,084,244,056
24,000,000,000
20,854,700,000
3,322,221,364
2,119,019,403
1,727,582,198
15,571,516,952

231,155,331,186

230,201,949,848

5,619,370,614
177,236,474,068
155,555,701,586
6,412,308,800
476,826,798

5,823,700,000
75,606,207,500
153,544,852,200
2,016,276,800
840,824,880

345,300,681,866

237,831,861,380

(*) Theo Nghl Quyat Dai HOi dong Co dOng thu6ng nien so 12/NQ-CT-DHDCD ngay 18 thong 4 nam 2011, Dai H6i
dong Co dong da thong qua phucmg an chi tra co tirc 20% bang tin IA 198.083.880.000 d6ng Viet Nam (Trong d6 da
tam Crng 5% ca tire bang tien ttrong (mg: 49.520.970.000, dong; Con phai tra ca tfic 15% tuong t'rng so flan:
148.562.910.000, dong). Theo Nghi guy& s6 01/NQ-CT-DHDCD ngay 26/4/2015, Dai hOi d6ng Co &mg da th6ng qua
phtrang An thay doi hinh thac chi tra co tire cOn lai cua nam 2010 (Phat hanh 14.586.291 ca phiau manh gia 10.000
dang/CP Wong (mg vOi s6 Van diau la tang them 148.562.910.000 dong bang co tire con lai china chi nam 2010 cho c6
dOng).
(**) Theo Cong van s6 230/UBND-KT cua Uy Ban Nhan dan Thanh ph6 HA N6i, Cong ty dirge giao thirc hien xay
dt,rng va ban cac can h0 thutic don nguyen 3 dm toa nhA CT 9, Khu D6 thi My Dinh - Mg Tri va phan Igi nhuan thu
dtrgc phai n6p lai ngan sach nha ntroc. COng ty da tam tinh phan Icri nhuan phai nqp lai la 13.084.244.056 d6ng Viet
Nam.

20

TY