BCTC Cong ty me soat xet Quy 2 nam 2017

J

•Deloitte.

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TONG CONG TY CO PHAN XAY LAP DAU KHi
VIeT NAM
(Thanh 10p tai nutic COng 176a Ka" h0i ChO nghia Vie Nam)

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BAO CAO TAI CHiNH RIENG GAYA
NIEN DO DA DUVC SORT XET
Cho kt hoot Ong 6 thong kat thin
nghy 30 thong 6 nom 2017


TONG LONG TY CO PHAN VA XAY LAP DAU KHI Vitt NAM
Ting 25, tea nha C.E.O, &tang Pham Hung, gain Nam Tit trim
Thenh ph6 Ha Nei, CHXHCN viet Nam

MUC LI)C

J401 DUNG

TRANG

BAO CAO COA BAN TONG GIAM DOC

1-2

BAO CAO sofa- )(Er BAO CAO TAI CHINH RIENG GIOA NIEN DO

3-5

BANG CAN D6I KE TOAN GIOA NIEN DO

6-8

BAO CAO KET QUA HOAT DONG KINH DOANH GIU'A NIEN DO

9

BAO CAO LOU CHUYEN TIEN TE GIOA NIEN DO

10 - 11

THUYET MINH BAO CAO TAI CHINH RIENG GHIA NIEN DO

12 - 48


TONG. CONG TY CO PHAN VA XAY LAP DAU KHf VItT NAM
Tang 25, tea nha C.E.O, dutng Pham Hung, quan Nam TIE Liam
Thanh ph6 Ha Nei, CHXHCN Viet Nam

BAO CAO CUA BAN TONG GIAM DOC
Ban Tang Giam d6c Tang Cong ty Co phan Xay lap Dau khi Viet Nam (991 tat la "Tang Cong ty") Be
trinh bao cao nay ding vdi boo cao tai chinh rieng glib nien de cOa Tang Cling ty cho Ict hoot dOng 6
thang ket thOc ngay 30 thang 6 Warn 2017.
HQI WONG QUAN TRI VA BAN TONG GIAM Doc
Cac thanh vien tha Hei dong Quan tri va Ban Tang Giam dgc Tang Cong ty da dieu hanh Tang COng ty
trong Ict va den ngay lap bao cao nay Om:
gam Ouan tri
Ong Bui Ng9c Thang

ChO tich

Ong Nguyen Huy Elba

Oy vien

Ong Bui Ng9c Huing

Oy vien

Ba Nguyen TN Thu Fluting

Oy vien

Ong Nguyen Anh Minh

Oy vien

Ban Tgna Clam dgq
Ong Nguyen Anh Minh

Tang Clam d6c

Ong BOi Tien Thanh

Ph6 Tang Giam dgc

Ong Nguyen Trung Tri

Pho Tang Clam doc

Ong Nguyen Duyen Hai

Ph6 Tang Gam Mc

Ong Nguyen Van E8ng

Ph6 Tang Clam dot

Ong Tran Qugc Hohn

Pho Tang Clam dgc

TRACH NHIeM CIA BAN TONG GIAM DOC
Ban Tang Clam Mc Tang Cling ty c6 trach nhiem lap bao cao tai chinh rieng girta nien de phan anh
mot cach trung thiic va hdp It tinh hinh tai chinh cOa Tang Cong ty tai ngay 30 thang 6 nam 2017,
ding nhu' kEt qua hoot Bang kinh doanh va tinh hinh Itiu chuye'n tien to cho ky hoat dery 6 thang kat
that cOng ngay, phO hdp v61 chugn myt ke toan, chE de kg toot) doanh nghiep Viet Nam va cac quy
dInh phap It co lien quan den viec lap va trinh bay bao cao tai chinh girra nien do. Trong viec lap bao
cao tai chinh rieng giU Men do nay, Ban TongGiam dgc dutc yeu cau phai:
•

Lila ch9n cac chinh sach kg toan thich hyp va ap dung cac chinh sach do met each nhgt quan;

•

Dula ra cac xet doer) va utc tinh met sach hdp 19 va then trong;

•

Neu it cac nguyen thc ke toan thich hdp co dia tuan the hay kh8ng, co nhang Sp dung sal loch
trong yEu can ductc ding 136 va giai thich trong bao cao tai chinh rieng giiia nien de hay khong;

•

Lep bao cao tai chinh hang giCta nien de trail cci sel hoot clang lien tuc bit trutng hdp ;thong the
cho rang Tang Cong ty se tiEp tyc hoot Ong kinh doanh; va

•

Thiet kre va thyt hien he thong kie'm soat not be met cach hiiu hieu cho myc dich lap va trinh bay
bao cao tai chinh rieng giGia nien de hyp It nham hon the red ro va gian Ian.

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TONG LONG TY CO PHAN VA XAY LAP DAU KHI
NAM
Tang 25, tea nha C.E.O, duting Phpm Hang, quan Nam Tit Liam
Thanh ph5 Ha Nol, CHXHCN Viet Nam

sAo c.Ao OA BAN TONG GIAM DOC (Trip theo)
TRACK NHICM CCM BAN TONG GIAM DOC (Trip theo)

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Ban To
ting Gam dEc To
ting C8ng ty chlu trach nhiem dam bao rang s6 ke toan thick ghi chop met cach
pha hyp de' phan anh met cach hyp IY tinh hinh tai chinh cua TOng C8ng ty d bet kt then diem nao va
dam bao rang bao cao tai chinh rieng giUa nien do tuan thu chuEn mu'c kE toan, chE do kE toan doanh
nghiep Viet Nam va cac quy Binh phap IY co lien quan- dEn viec lap va trinh bay bao cao tai chinh giCta
nien de. Ban Thing Gam de% cling chiu trach nhiem dam bao an toan cho tai son dm Thing Cong ty va
thy'c hien cac bien phap thich hdp de ngan chan ye phat hien cac hanh vi gian Ian va sal phom khec.
Ban TOng Gam d5c xac nhen rang ling tong ty daa tuan ti) cac you c u neu tren trong viec lap bao
cao tai chinh rieng gi'd'a nien
dpi dien cho Ban ling Gam d5c,

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Thanh
Pho Wing Giam dlic
(Giify Oy quy'en so" 807/UQ-XLDK
ngay 15 thong 3 ram 2017)

1.

NI

Ngay 31 thong 8 nam 2017

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C8ng ty TNHH Deloitte Vial Nam
Tang 12A, Tea nha Vinaconex,
34 Lang Ha, P. Lang Ha,
Q. Deng Da, Ha Nei, Viet Nam

Dien thoal:+84 24 6288 3568
Fax
:+84 24 6288 5678
Website: www.deloitte.com/vn

Deloitte.

]

3

SC: %.8

/VNIA-HN-BC

]
SAO CAO SOAT XET BAO CAO

Kinh

3

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TAI Chib' RIENG GI&A NIEN DO

Cac Co thing
Wei Jong Quer, trj va Ban T6ng Giam do-c
Thing C8ng ty C6 phan Xay lap

khi Viet Nam

Chung toi
soot xet bao coo tai chinh rieng gala nien do kern theo tha fling Cong ty Co" phan Xay
lap Dau khi Viet Nam (g9i tat la "Icing Cong ty") dutc lap ngay 31 thong 8 nom 2017, bit trang 6 dgn
trang 48, bao gom Bang can a toan giiia nien do 01 ngay 30 thong 6 nom 2017, BO° coo kat qua
hoat clang kinh doanh giUa Men de, Bac) coo Itru chuygn tien to giCra nien de cho kit hoat deny 6 thong
kat that ding ngay va Ban thuyEt minh bao coo tai chinh hang giaa nien de.
Trach nhiOm
cda Ban Tong Giam dgc
Ban Tang Gam .d6c T6ng Cong ty chiu troth nhiem lap va trinh bay trung thirt va hqp ly bao coo tai
chinh hang giCra nien de theo chugn mitt kg than, chE de kg toan doanh nghlep Viet Nam va cac quy
dinh phap hi co lien quan den viec lap va trinh bay bao coo tai chinh giCra nien de va chiu troth nhiem
ve kigm soot not be ma Ban Tang Glen) dot xac dinh la can thigt dg dam bao viec lap va trinh bay bao
coo tai chinh rieng giCra nien do khong co sai sot twig yEu do gian Ian hoOc nham Ian.

3

3

Trach nhiem ctia Kigm tan vigil
Trach nhiem cua chung toi la dua ra kEt luan ye boo coo tai chinh Hang giCia nien de kern theo dila
tit ket qua soot xet coa thong toi. Chung toi da thyt hien ding viec soot xet theo Chugn mut via
Nam ve hOp deng Bich vu soot xet s6 2410 - Soat xet thEing tin tai chinh giCia Nen de do kigm toan
vien a lap coa ddn vi thu'c hien.

3

COng viec sok )(et bao coo tai chinh giCia nien do bao gem viec thu'c hien cac cuOc phOng van, chi'
yEu la phong van nhCing nguti chiu troth nhiem ye cat van de tai chinh

toan, va thdc hien tho tyc
phan tich va cac the' tyc sok xet khic. Met cuec scat )(et ve cd ban co pham vi hep hdn met cuec
kigm toan dutc thitc hien theo cac chugn myt kigm toan Viet Nam va do vay khong cho phep during
toi dot Wee sit dam bao rang chung toi se nhan blet dutic tat °a cac van cre trong yEu co the" &rick
phat hien trong met cuec kigm town. Theo do, chung toi khong dila ray kign kigm

3

Cd sd du'a ra kat Won ngoal trit

3

1. Nhd trinh bay toi Thuygt minh s6 20 phan Thuyet minh bac) coo tai chinh Hong gala Men de, tai
ngay 30 thong 6 nom 2017, Tong CON ty co khohn dau tV vao ding ty con la Cong ty Co" phan
Bat d'eng san Xay lap Dau khi Viet Nam (PVC-Land) duet Oen anh trail Bang can del kg toan giUa
nien do val gig tri ghi so va gig tr[ dd phong cho khohn dau td nay Ian lu'dt la khoang 203,8 ty
VND va khoang 159 ty VND. Tong C8ng ty trich lap di! phOng giarn gig khoan dau
vao PVCLand du:a tren phan van gop thyt tey ctia Tong COng ty va boo coo tai chinh chda dutc soot xet
tha PVC-Land cho kit hoot deng
that ngay 30 thong 6 nam 2017 dale lap tren gig dinh hoot
&Ong lien tyc. Theo bao coo tai chinh chda dutc soot xet coa PVC-Land cung cap, tai ngay 30
thong 6 narn 2017, no phai tra ngan han cOa PVC Land vutt qua tai san ngan han vdi so tien
khoang 337,6 ty VND va 18 Illy kg khoang 197 tc,VND anh hutng tai kha nang hoat clang lien tyc
tha PVC-Land. Gia dinh PVC-Land hoat deng lien tyc co phu hop hay khong phy thuec vao kha
nang thanh toan cac khoan nd den han tha PVC-Land. Ton
g Cong ty chu'a danh gig chicksii suy
gia m gig tri dia khoan dau tU vao PVC-Land ter van de neu Wen. Chung Vol khong thu thap &lot
day do cac bang chang thich Nip lien quan den sit suy giam gig tri cea khoan dau td nay ding
nhd khong the thud hien &Etc cac thii tyc thay the de danh gig ve gig tri dcr phong can phai trich .
lap. Do do, chung toi kh8ng the )(et dinh lieu có can thigt phai dieu chinh cat so" lieu nay hay

ktging.

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a
Ten Deloitte dutic clang de chi met hoac nhieu thanh \On cua Deloitte Touche Tohmatsu Ltd. met Ong ty TNHH co try se tai Anh,
ye mang ILA dc hang thanh yien - mai thanh yien la mot to ch& dec lap ye mat phap ly. Deloitte Touche Tohmatsu Ltd.
(hay "Deloitte Toan au") khong cung cap dich vy cho cac khach hang. Vui long xem tai website www.deloitte.com/about
brat them thong tin chi tiet ye cd cau phap ly cua Deloitte Touche Tohmatsu Ltd. va cac hang thanh

a

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Deloitte.
BA° cAo SOAT XET BAO cAo TAI CHINN RIENG GICIA NIEN G(41 (Tiep theo)
Cd sd du'a ra kat Juan ngogi (Trap theo)
2. Nhti trinh bay tai Thuyet minh s5 20 phan Thuyet minh bao tai chinh hang gitla nien de, 01 ngay
30 thong 6 nem 2017, -fling Cong ty có met s6 khoan gOp van vao cac ddn vi dang dudc phan anh
tren Bang can del
toan giCla nien de vOi tong gia tri ghi s6 va tOng gia tri dot phong cho cac

khoan crau hi nay Ian ludt la khoang 64,6 ty VND va khoang 15,8 tt VND. Chang toi khong thu
thap duOc day de cac bang chang thich hqp lien quan den gia tri hqp ly cea cac khohn dau tul nay
cOng nhus thong the thu'c hien eta cac the tuc thay the'
danh gia ve gia tri dui phong can phai
trich lap. Do do, thong toi kh8ng the xac dinh lieu co can thiet phai dieu chinh cac s6 lieu nay hay
khong

7

3. Nhus trinh bay tai ThuyEt minh so" 25 va ThuyEt minh s6 38 phan ThuyEt minh bao cao tai chinhHang giO'a nien de, TOng Cling ty cb cac khoan bao lanh cho cac cong ty khac vay yen tai cac t6
chick tin dung
1)1 qua hon. Trong nem 2016, Teng Cling ty da danh gith nghia vy bac) lanh cea
Tang COng ty tai thus boo lanh cho Cong ty CO phan Xay lap Dau khi Sal Gen (PVC-SG) vay yen tai
01 t6 chi:1'c tin dung co sus thay d61 tren cd se rang Ging ty danh gia PVC-SG da có phusdng an tra
nd va tai san the" chap de bao dam cho khoan vay tai t5 cht?c tin dung, ding nhif TOng Cong ty
xac dinh rang t6 chet tin dyng nay cla gia ban then gian tra nq cho khohn vay cua PVC-SG. Do do,
T6ng C8ng ty
thyt hien hoan nh6p dui phong nghia vu nd phai tra lien quan den thu' bao lanh
neu trail yeti s6 Wen khoang 99,9 tt VND va ghi nhan giarn khohn muc "Chi phi tai chinh" trail bao
cao ket qua Mat clang kinh doanh cho nem tai chinh Wit thec ngay 31 thong 12 nem 2016. Tai
ngay lop bao cao tai chinh Hang giOsa nien de, Thing Cling ty van clang lam viec yen PVC-SG va t6
chat tin dyng
giai tea nghia vy boo lanh. Chung toi kh8ng thu thap dudc day de cac bang
chi:Mg thich kip
danh gia cd sa cho viec hoan nhap dy' phong nghia vy nq phai tra lien quan
den this* bao lanh cua Teeng Cong ty cho PVC-SG neu tram Do do, chong toi khong the xac dinh
lieu co can thiet phai dieu chinh cac khoan myc có lien quan hay khong.
Kat loan ngoai frit

3

Can ai ten kat qua soot xet cua cheng toi, ngoai trir cac anh Wong co the co cua cac v5n de neu tai
doan "Cd set &fa ra ket Wan ngoai tre, citing toi khong th5y co van de gi khien chang toi cho rang
bao cao tai chinh rieng Oita nien di) kem theo khong phan anh trung thyt va hqp Kt, trail cac khia
canh trong yeti, tinh hinh tai chinh cea Tong Cong ty tai ngay 30 thong 6 nem 2017, cling nhul kat
qua hoat Tang kinh doanh va luiu chuyen ban to coa TOng Cong ty cho kt hoat Clang 6 thong ket thec
ding ngay, phO hqp voi chugn must ke toan, chE de ke toan doanh nghiep Viet Nam va cac quy dinh
phap It co lien quan dEn viec lap va trinh bay bao cao tai chinh giaa Men de.
Cdc van de can nhan mpnh

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o

1. Nhut trinh bay tai Thuyet minh set 2 ph5n Thuyet minh bao cao tai chinh hang gitta flier' de, bao
cao tai chinh Hang giCia nien de kern theo dtiqc lap Wen cd so hoat clang lien tuc. LO lOy ke cea
TOng C8ng ty toi ngay 30 thong 6 nem 2017 la khoang 2.884,8 tt VND (tai ngay 31 thong 12
nem 2016: khoang 2.887,5 tt VND), no phai tra ngan hen vudt qua tai san ngan hen khoang
544,1 tt VND (tai ngay 31 thong 12 nem 2016: khoang 560,7 tt VND) va cac van a khac co the
anh hutting toi kha nang thanh toan cea TOng Cong ty trong 12 thong toi. KE hooch cua Ban Tong
Clam dec lien quan den van de nay atqc trinh bay tai Thuyet minh s5 2. Bac cao tai chinh rieng
nien de kern theo chu'a bao gem bast kt dieu chinh nao co the co phat sinh to' sus kien khong
ch5c chain nay.
2. Nhus trinh bay tai Thuyet minh se). 8 va Thuyet minh s5 38 phan Thuyet minh bao cao tai chinh
rieng gieta nien de, tai ngay 30 thong 6 nem 2017, ling Cling ty co met so" khoan cho vay va bao
!anti vay cho met s6 cong ty khac vdi s6 tier' Ian ludt khoang 564,7 tt VND va khoang 237,9 ty
VND. Tai ngay lap bao cao tai chinh Meng gi&a nien de, Thing Cong ty dang 'dap tuc lam viec vei
cac ding ty dudc bao lanh, cho vay va cac t6 chik tin dyng de thu hal cac khoan cho vay, giai tOa
thus bao lanh nham tang kha Wang thanh toan cea Tong C8ng ty cling nhus de phe hdp vei cac quy
dinh ve quan tri ding ty ap dung cho cong ty dai chang.

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4

sit


Deloitte.
BAO CAO SORT XET BAO CAO TAI CHiNH RIENG GI&A NIEN DO (Trip theo)
Cac van de can nhan menh (Tap theo)
3. NInt trinh bay tai Thuyet minh s6 16 va Thuyet minh se 39 phan Thuyet minh bao cao tai chinh
Hang giiTa nien de, tai ngay lap bao cao tai chinh rieng gi&a nien do, TOng Cong ty dang trong qua
trinh lam viec va b6 sung cac thus tyc theo you cau cOa cac cd quan Nha Hutt cif) thgm quyen de
clack phe duyet chuyen nhulcing Du' an Khu ding nghiep Dich vy Dau khi So& Rap - Tien Giang,
cOng nhu' dupc phe duyet cac gia tri phat sinh chu'a Wang het cua ding trinh Nha may Nhiet dien
VOng Ang 1. Bao cao tai chinh rieng giita nien de kern theo chu'a bao gem bat kY dieu chinh nao
có the co ph& sinh tit su: kien khong chac char) nay.

3
IS

4. Nhuitrinh bay tai Thuyet minh s6 39 phan Thuyet minh bao coo tai chinh Nang glita nien de, TOng
Ging ty la nha thou thi tong du' an dau tos xay dung nha may san xuat Ethanol nhien lieu sinh hoc
khu vysc phia BSc. DV an nay da tam ding thi ding tit nem 2011 va dang dupc cac cd quan Nha
nut có thgm quyen xem xet phudng an xos IY. Tai ngay lap bee cao tai chinh rieng giUa nien do,
cac cd quan Nha nu'dc có them quyen van chtta có guy& Binh chinh that ye phtidng an xt:( IY du
an nay. Bao cao tai chinh rieng giCia nien de kern theo chtfa bao gom bat kit dieu chinh nao co the
co phat sinh of sy kien khong chac than nay.

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5. Nhti trinh bay tai Thuyet minh so 39 phan Thuyet minh bao cao tai chinh rieng gala nien de, TOng
Cong ty la nha thou thi tong di/ an dau to xay dying nha may san xuat Ethanol nhien lieu sinh hoc
khu %/pc phia Bac va du an dau to xay ding Nha may san xuat xd spi Polyester Dinh VO. NO), 24
thong 11 n5m 2016, Thanh tra Chinh phO ban hanh Thong bao se 3129/1-B-TTCP ye kat luen
thanh tra viec dau to cac dy' an Nhien lieu sinh hoc có van gap dm Tap down Dau khi Viet Nam va
cac ddn vi va Th8ng bac) se 3130/TB-TTCP ve ket luan thanh tra viec dau to xay dang dV an Nha
may san xugt xd spi Polyester Dinh VO. Ti
a ngay lap bao cao tai chinh rieng gin nien de, Tong.
Cong ty dang trong qua trinh lam viec vdi chit dau to va cac cd quan Nha nut 05 thgm qui& de
danh gia anh ht.nfing cOa cac ket luan neu tren cOa Thanh tra Chinh phi) den bao cao tai chinh
Hang giCta nien de caa ling Cong ty. Bao.cao tai chinh rieng glib nien de kern theo chusa bao gem
bat kje dieu chinh nao có the co phat sinh tit cac ket luan nay ctia Thanh tra Chinh phO.

ruil

Ket luan ngogi trir cOa chting t8i kh8ng lien quan den cac van de neu tren.

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3

Van de khec

fl
0
3
ID
o

0
0

Tren bao cao tai chinh rieng cho n5m tai chinh kat th6c ngay 31 thong 12 n5m 2014 ctia -ling Ging ty
da dupc thong toi lam than va clu'a ray kien chap nhan than phan cOng met s6 van de can nhgn
manh, khoan du phong nghia vy nd phei tra lien quan dEn thus bao lanh cOa Tang C8ng ty cho PVC-SG
vay vein tai Ngan hang TNHH MTV Dai Ding - Chi nhanh Sai GOn da dupc Tang Cong ty hoar) nhap
toan be %/di se tien khoang 50 ty VND (trong tang se Wen thuan 126 ty VND du phOng nghia vy bao
lanh clupc Icing Cong ty hohn nhap) va van de hoan nhap nay d'a
dt.ipc chung tiii de cap trong doan
an manh" tren Bao cao kiem than se- 976/VN1A-HN-BC ngay 30 thong 3 rfarn 2015.

-

,

cy4.
c42
*

ge,a
Pho
g Giam thic
Gray chiing nhan d5ng ky hanh nghe
Mem town s6 0030-2013-001-1

Eil

CONG TY TNHH DELOITTE VIeT NAM
Ngay 31 thong 8 nam 2017

Ha Ne)i, CHXHCN ViOt Nam
5


TONG LONG TY CO PHAN XAY LAP DAU KHf VItT NAM
MAU So B Ola-DN
Tang 25, tem nha C.E.O, &fang Pharn Hung,
Ban hanh theo Thong to so. 200/2014/1T-BIC
quan Nam TO' Liam, thanh phO Ha N01, Viet Nam

ngay 22 thang 12 nam 2014 caa BO Tai chinh

BANG CAN GoI KE TOAN GIOIA NIEN f:•0
Tai way 30 thang 6 am 2017
Ddn

TAT SAN

Ma so

Thuya
minh

VND

SO cues' kiag

Odin lo)

5.470.717.562.043

4.988.416.548.084

372.607.778.769

614.570.679.581

A.

TAI SAN NGAN HAN

100

I.

Tien va cat khoin tifdng duttng Han

110

1. Tian

111

264.634.327.761

491.597.228.573

2. Cic khoan hidng diking tian

112

107.973.451.008

122.973.451.008

92.486.600.460

88.103.069.636

II. Diu of taichinh ngan hsn

120

4

5

1. Cht?ng khoan kinh doanh

121

150.668.065.000

152.668.065.000

2. DV phong giarn gia chaang Moan kinh doanh

122

(118.186.653.000)

(123.481.055.000)

3. Diu hi nam gift dEn ngay dao han

123

60.005.188.460

58.916.059.636

III. Cie khoin phai thu ngAn han
1. Phai thu ngan han Dia khach hang

130

1.756.316.213.920

1.788.947.307.277

131

6

685.894.845.883

625.353.122.976

2. Tra trutic cho nguti ban ngan han

132

7

1.032.029.734.876

1.123.578.226.517

3. Phil thu ye cho vay ngin han

135

8

575.741.688.393

575.741.688.393

4. Phai thu ngan han khac

136

9

381.120.131.048

434.275.248.935

5. Dui phong phai thu ngan han Idui doi

137

(920.913.355.700)

(970.000.979.544)

6. Tai san thleu cho xi? It

139

2.443.169.420

Hang ton kho

140

1. Hang tan kho

V.

11

3.082.294.844.853

2.410.350.265.622

141

3.082.294.844.853

2.410.350.265.622

Tai san ngAn han khic
1. Chi phi Pi trigic ngan han

150

167.012.124.041

86.445.225.968

314.823.372

643.471.158

2. Thufiegia tri gia tang dWc khau bit

152

145.420.705.961

64.520.427.275

3. Thu€ va oic khoan khac phai thu Nha nutc

153

21.276.594.708

21.281.327.535

151

12
23

Cac thuyet minh kern theo là melt b() phOn hdp thanh cua boo coo MI chinh ring grua men dg nay
6


MAU So B Ola-DN

TONG CONS TY CO PHAN )CAY LAP DAU KHI VItT NAM
Tang 25, tea nha C.E.O, Ming Pharn Hung,
quan Nam Tes Liem, thanh ph6 Ha Nal, Viet Nam

Ban hanh theo Thong to s6 200/2014/TT-BTC
ngay 22 thang 12 nam 2014 do BO Thi chinh

BANG CAN D61 KE TOAN GIOA NIEN DO (Tigp theo)

Tai ngay 30 thang 6 n5m 2017
Ddn

TAI SAN

Ma so

B.

TAI SAN DM HAN

200

I.

Cac khoin phai thu dai bon

210
216

1. Phil thu dal han khac

IL Tai sin a dinh
1. Tai sin co dinh

9

220
hinh

221

13

S5 cuoi kt

55 din Mc

1.879.474.574.865

1.897.756.852.353

63.696.499.466

55.393.916.889

63.696.499.466

55.393.916.889

35.925.798.881

39.849.356.335

25.517.464.277

29.164.624.345

- Nguyen gth

222

84.437.409.632

84.437.409.632

-GiatrihaomanlDyke

223

(58.919.945.355)

(55.272.785.287)

10.408.334.604

10.684.731.990

2. TM san c6 dinh thus tai chinh

224

14

- Nguyen gia

225

18.676.108.182

18.676.108.182

- Gia tri hao man lOy kg

226

(8.267.773.578)

(7.991.376.192)

3. Tai sin c6 dinh vo hinh

227

15

- Nguyen gia

228

4.652.380.340

4.652.380340

- Go trl hao man lOy

229

(4.652.380.340)

(4.652.380.340)

III. Tai sin di clang dai han

240

16

205.574.544.042

160.747.455.076

1. Chi phi san xuat, Idnh doanh del dang dal han

241

25.597.663.020

26.197.663.020

2. Chi phi xay dung cd ban do dang

242

179.976.881.022

134.549.792.056

250

1.526.422.273.528

1.586.870.101.056

17

1.986.206.514.396

1.986.206.514.396

18

754.799.467.055

784.806.467.055

19
20

257.059.968.199
(1.471.643.676.122)

257.059.968.199
(1.441.202.848.594)

47.855.458.948

54.896.022.997

47.855.458.948

54.896.022.997

7.350.192.136.908

6.886.173.400.437

IV. SU tit tai chinh dai han
1. Oh divan ding ty con

V.

Thuya
m inh

VND

2. Diu di van cong ty lien doanh, lien ket

251
252

3. Diu di gap van via ddn vi khac

253

4. Da' phong dau tut tai chinh dai han

254

Tai san dai hyn khac

260

1. Chi phi tra truck dal han

261

TONG ONG Tit SAN (270 = 100 + 200)

Cac thuyet minh kern theo /à

270

12

mot be) ph8n kip thenh cua bao cao tai chinh slang gala nien TO nay
7


TONG CONG TY CO PHAN XAY LAP DAU KHI VICT NAM
MAU SO B Ola-DN
Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22 thang 12 nam 2014 ala BO Tel chinh

rang 25, tea nha C.E.O, dtt'dng Pharn Hung,
quan Nam TO' Liam, thanh Oa HA NOi, Viet Nam

BANG CAN DOI KE TOAN CILIA NIEN (Tigp theo)
Tel ngay 30 thang 6 nam 2017
i7dn vi: VND

Ha so"

NGDON YON

Thi n*
mmh

56 cuoikt

56 au ki

C.

NO PHILI TRA

300

6.157.547.819.916

5.696.221.929.332

I.

Ng ngan han
1. Phai tra ngtfai ban ng5n han
2. Ngua mua tra tisk trait ng5n han
3. Thud va cac khohn phai nap Nha nutk
4. Phai tra ngtial lao Bang
5. Chi phi phal tra ngAn han
6. Doanh thu theta thut hien ngan han
7. Phai tra ng5n flan khac
8. Vay va nd thus tai chinh ngan han
9. Qui then thtiong, phoclOi

310
311
312

313
314
315
318
319
320
322

6.014.835.405.943
3.693.507.690.152
536.051.580.164
19.535.839.969
24.750.968.373
412.569.989.641
5.176.102.737
331.633.762.297
998.890.683.683
(7.281.211.073)

5.549.140.584.131
3.168.426.705.211
659.743.063.113
1.992.677.782
52.021.025.504
318.392.344.388
4.831.090.877
331.250.462.331
1.019.764.425.998
(7.281.211.073)

142.712.413.973
72.145.399.156
66.684.121.593
969.259.164
2.913.634.060

147.081.345.201
72.178.785.046
68.933.617.780
2.472.581.503
3.496.360.872

1.192.644.316.992

1.189.951.471.105

1.192.644.316.992
4.000.000.000.000
(29.710.000)
76.986.992.734
500.000.000
(2.884.812.965.742)
(2.887.505.811.629)
2.692.845.887

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)
(3.026.265.140.599)
138.759.328.970

7.352,

6.886.173.400.437

IL Nd dai
1. Chi phi phai tra dai han
2. Doanh thu chub thitc hien dai han
3. Vay va nO thug tai chinh dai han
4. Thus thu nhep ho5n lai phai tra

330
333
336
338
341

D.

VON CND 5611111

400

I.

Von chi sa gin
1. Win gap cita diet so hub

2. 05 phi& qui
3. Qui Tau tiff phat hien
4. Qui Ichac thuac van thu so htli
5. (L8) lay We
- (LO) lOy ke din cub? nom trut7c
- Lp1 nhuan sau thug chua phan phol ki nay

410
411
415
418
420
421
421a
421b

TONG CONG NM& ON (440=300+400)

21
22
23
24
25
26

24
27

28

440

ti
Viii Thj Chain
NgtAll 1@p bigu

Lulu Out Hoang
KO town truing

ut Tien Thanh
Pho Tgng Giant d6c

Ngay 31 Mang 8 nam 2017

Cac thuyet minh kern theo /a mot bp phan hip thenh cua bao cao tat chinh ring giva nib' n Pp nay
8


TONG LONG TY CO PHAN XAY LAP DAU KHi VIST NAM
MAU SO B 02a-DN
rang 25, tea nha C.E.O, eluting Phom Hung,
Ban hanh theo Thong tit so" 200/2014/TT-BTC

quail Nam Tit Liem, thanh phg Ha Nei, Vigt Nam

ngay 22 thong 12 n5m 2014 cim BO Tai chinh

BAO CAO KEPT QUA HOST SONG KINH DOANH GIDA NIEN DO

Cho At hoat effing 6 thong kat thtic ngay 30 thong 6 n5m 2017

Ddn vi: VND
Cid TIED

Na
s6

ThuyEt

1. Doanh thu ban hang va cung carp dich vy

01

30

2. Cic khoin giam trif doanh thu

02

3. Doanh thu thuin ye ban hang va cung rip
dich vy (10=01-02)

10

4. Gia v6n hang bin va dich vu cung carp

11

5. kg nhugn gap ye ban hang va cung dip

20

Kt nay

Kg frac

575.064.367.642

3.532.509.671.723

575.064.367.642

3.532.509.671.723

559.341.588.178

3.441.406.971.599

15.722.779.464

91.102.700.124

minh

31

dich vy (20=10-11)
6. Doanh thu hog Ong tai chinh

21

32

8.766.045.851

27.178.274.828

7. Chi phi di chinh

22

33

41.577.761.691

46.111.274.478

-Trong 66: Chi ohne? vay

23

2.607.731902

3.535.213.022

8. Chi phi quail ly doanh nghigp

26

(11.757.791.114)

(103.062.837.203)

9. (1.8)/L9i nhugn thuin tit hoot ding kinh doanh
(30=20+(21-22)-26)

30

(5.331.145.262)

175.232.537.677

10. Thu nhgp khac

31

8.463.175.720

4.140.367.354

11. Chi phi khac

32

1.021.911.383

1.905.848.566

12. 44 nhugn bilk (40=31-32)

40

7.441.264.337

2.234.518.788

13. Ting 10 nhugn kg tan frit& thug
(50=30+40)

50

2.110.119.075

177.467.056.465

14. Chi phi thug thu nhgp doanh nghigp hign hanh

51

36

15. (Thu nhgp) thug thu nhgp doanh nghigp hogn loi

52

36

(582.726.812)

(1.281.998.985)

16. Ltli nhugn sau thug thu Mop doanh nghigp
(60=50-51-52)

60

2.692.845.887

178.749.055.450

Vu Thj Cham
Ngtfiii lop bigu

34

TI
ih

Lulu But Huang
KB than Cruising

Bui Tign Thanh
T6ng Glom d6c

IVgly 31 thong 8 nom 2017

Cec thuyet minh kern theo la mut tx5 phOn hOo thanh con boo coo tai chinh :fang giria Wen ere) nay
9


TONG LONG TY C6 PHAN XAY LAP DAU KNI VIeT NAM

MAU S6 B 03a-DN
Tang 25, tea nha C.E.O. dulang Priam Hung,
Ban hanh theo Thong tit s6 200/2014/17-BTC
qu$n Nam Tif Liam, thanh phG Ha N5i, Viet Nam
ngay 22 thong 12 nem 2014 dm B5 Tai chinh
j

BAO CAO LIEU CHUYEN TIEN Td" GIOA MIEN SO

3

Cho ky hoat Ong 6 thong leet thOc ngay 30 thong 6 am 2017
fkin vi: VND

3

of TIED

Ma sae

KY nay

ICY tnthc

01

2.110.119.075

177.467.056.465

KhEu hao tai sin c5 djnh

02

3.923.557.454

5.231.563.075

Cac khoan dV pilling

03

(23.941.198.316)

(173.788.395.076)

LOAM) chanh lach ty gia hol doal do danh gla lai cac khoan
mix tian to co g6c ngopi to

04

11.113.780.748

(3.125.172.631)

(Lai) tit hog tong deu to

05

(7.114.789.278)

(14.703.207.270)

Chi phi lai vay

06

2.607.733.902

3.535113.022

3

3. (L$)d/boat ding kink doanh try& thay del von lulu
ciOng

08

(11.300.796.415)

(5.382.942.415)

3

Thay Mick khoan phial thu

09

(80.828.503.935)

31.472.009.073

Thay 661 hang tan kho

10

(671.344.579.231)

Thay dol cac khoan phai tra (killing kb' lai vay phai hi)

11

475.396.359.507

3

Thay del chi phi tra nut

12

7.369.211.835

8.851.274.698

3.

Thay dal crating khoan kinh doanh

13

2.000.000.000

49.200.000.000

Tien lei vay de tra

14

(668.574.629)

(1.644.368.505)

Tian thu khac tit hoat dam kinh doanh

16

937.704.922

3.451.089.376

Tian chi khac cho haat tang kinh doanh

17

(4.300.608.264)

(6.521.053.619)

LW chuygn gen than &haat Ong kinh doanh

20

(282.739.786.210)

6.672.277.860

I. LUII CHUYEN TAN Tit HOAT BONG KINH DOANH
1.411 nhu$ mutt thud"
2. Dieu chinh cho Sc khan:

3

3

(
'?
x :
(598.701.774.389) )* j '
525.948.043.641

3
3
3
3
3
3
5

a
3

1

Cac thuyel mink kern theo la mot b8 phan hop thank cea boo coo tai chinh Hong giOD nien dr, nay
10

,0-


J

3
3
3
3

TONG LONG TY CO PHAN XAY LAP DAU KH/ VITT NAM
MAU SO B 03a-DN
rang 25, tea nha C.E.O. dutng Pham Wing,
Ban hanh theo Theng tit s5 200/2014/TT-BTC
gulan Nam Tit Liam, thanh ph6 Ha NOI, Vi6t Nam
ngay 22 thong 12 nam 2014 do B6 Tai chinh

BAO C.A0 LU'U CHUYEN TIEN

Te GIGA NIEN DO (Trep theo)

Cho kt haat (Ong 6 than° kit thac ngay 30 tiling 6 nam 2017

I
Dorn vi: VND

3
CH/ TIED

I

3
3
3
3
3
3
3
3
3
3

a
a
3
3
3
3
3
3
:1
3
3

NI s5

Kt nay

Kt Intik

II. LIN CHUYEN TIEN TO' HO8T GONG DAU TN
1. Tien chi mua sam, xay thing tai'san co dinh va oic tai san
dai han khac

21

(1.290.348.000)

(4.121.087.000)

2. lien thu thanh it, nhilang ban tai san co dinh va ciic
tat san clai han khac

22

4.493.526.188

18.806.982

3. Tien thu hal d'au to v6n vao dun vi khac

26

31.979.166.000

1.081.083.000

4. Thu lal ben cho vay, c6 tilt va iqi nhuan du'Ic chia

27

28.001.596.457

14.115.767.422

Lutt dwygn den thdan di hoyt d(ing diu tut

30

61183.940.645

11.094.570.404

III. WU CHUYEN TIEN TII HOST BONG Tit DINH
1. Tien thu tit di vay

33

2. Tien S nu g6c vay

34

(20.873.742.315)

(21.990.493.515)

3. Tien tra nq gOc thus tai chinh

35

(1.503.322.339)

(1.578.350.850)

Luti dutygn den than tit' hoot Ong Si chinh

40

(22.377.064.654)

3.675.029.643

LIM chuygn hen thuin trong 14 (50=20+30+40)

50

(241.932.910.219)

21.441.877.907

Tien va Wang gating Nen gau kir

60

614.570.679.581

525.542.570.371

Anh Wong cua thay doll ti gia ha doal quy 66i ngoai to

61

0.593)

22.385.636

Tien va tvidng daring Ben cairn let
(70=50+60+61)

70

I

Nguti 10p bigu

001 '23
o• • •
2,0 •
TON
Gs

547.006.833.914

.... 9
,... 0

% ONG T 0:PHAN tri
* XAY ,AP DAU Kill
9 igr NA

Cr—
Vu Thj Chan'

27.243.874.008

Lulu Dot Miami
Ka toan truth°

Bai Tien Thanh
Ph6 Tang Mani 116e

Ngay 31 thing 8 nam 2017

a
a
J
I

Cac thuyet minh kern theo la met bg pha'n hgp thank cua bao coo Si chinh Hang giCa nien do nay
11


TONG CONG TY CO PHAN XAY LAP DAU Kid VITT NAM
MAU SO B 09a-DN
Tang 25, tea nha C.E.O, Wang Pham Hung,
Ban hanh theo Thong tit se 200/2014/TT-BTC

quOn Nam Tit Liam, thanh phe Ha N0i, Viet Nam
ngay 22 thing 12 nam 2014 cea BO Tel chinh
THUYET MINH BAO C.A0 TAI CHiNH RIENG GIOA NIEN DO
Cac those& minh nay la mat ba phan hgp thanh va can deltic doc Clang then vdi bac coo tat chfnh rieng
gee nien cla kern theo
1.

THONG TIN KHAI QUAT
Hinh Unit so hilu van
Tong Cling ty CO Wan Xay lap Dau khi ViOt Nam (sau day g9i tat la "To"ng C8ng ty"), thanh
vien coa TOp doan Dau khi Vial Nam (PVN), Wen than la Cong ty CO phan XS),lap Dau khi,
du9c thanh lOp tai Viet Nam tren cd se ph5n heia C8ng ty Thiel lee va Xay Ong Dau khi
theo QuyEt dinh s6 532/QD-TCCB ngay 26 thing 3 nam 2004 cea BO trtieng BO Cong nghiep
(nay la BO COng thu'dng). Cong ty C6 Wan Xay lap Dau khi hoat Ong theo Gay cheing nhOn
Ding k9 kinh doanh Cong ty co' Wan se 4903000232 ngay 13 thing 3 Warn 2006 do SO Ke
hoach va Dau tu' tinh BA Ria - VOng Tau cap.
Tai Nghi quyEt se 3604/NQ-DKVN ngay 26 thing 10 Warn 2007, Hoi Ong Thanh vien TOp
doan Dau khi Viet Nam da thong qua de an chuyen do) C8ng ty CO phan Xay lap Dau khi
thanh Tong tong ty CO Wan Xay lap Dau khi Viet Nam hoat Ong theo mo hinh cong ty me cong ty con. ling C8ng ty hoat Ong theo Gi5y cheng nh5n 'Yang loj kinh doanh Cong ty co'
phan so 0103021423 ngay 20 thing 12 man' 2007 do SO Ke hoach va D5u tu' thanh phG Ha
NOI cap.
NA, 19 thing 8 Warn 2009, Oy ban Chang khoan Nha nu& cia chinh thus ch5p thuan cho
tOng COng ty CO ph-an Xay lap Mu khi ViOt Nam dtt9c niem yEt teen ses Giao dich Chuang
khoan Ha NO1 voi ma cheng khoan la PVX.
Theo Gi5y chitng nh5n Dang kV kinh doanh thay
fan the 16 ngay 07 thing 9 nam 2015,
th
i
ng yen dieu 10 oh TOng Cling ty là 4.000.000.000.000 VND,
chia thanh 400.000.000

cot phan, trong do yen Nha nttec do TOp Bohn Dau kill Viet Nam nam gilt la
2.178.733.330.000 VND, chiEm 54,47%, can !al la cac co' Bong khac.
ling 56 nhan vien cua TOng Cling ty tai ngay 30 thing 6 Warn 2017 la 481 nguti (tai ngay 31
thing 12 nam 2016: 527 nguti).
Ngenh nghe kinh doanh Ira hoot ding chinh
Float Ong kinh doanh cea Thing Cong ty bao
- Gia ding chE tao, lap dat cac chin dE gian khoan va cac ket c5u kim loaf khac; thief ke, chE
tao cac bon chea xang dau, khi hiia long, chea nutc, bon chiu 6p lyt ye h0 thong Ong cong
nghe; san xu5t cac san phern cd khi, cluing an man kim loaf, bao &fang va sita chits cac
chin de gian khoan, tau thuyen va cac ptuicing ti0n n61; gia ding ren Ong, san xuat khdp
n5i, au nei ye cac phy kien phut vu trong tinh vuc khoan, khai that dau khi, cong nghlOp.
- Kinh doanh vat ttf thiEt bi xay citing clau khi; khao sat, thief kE, tti van Mu ttt xay Ong cac
cong trinh dan dyng, cong nghiep vita va nho; Ou ttt, xay Ong cac du an ha tang, tau
dutng, cong trinh clan dyng va cling nghiep; kinh doanh nha d va cac cd se ha tang kji
thuOt; san 15p mg bang; xay Ong cac cong trinh they Idf, de ke bEn tang.
- Lap dat he tilting may mac thief bi cling nght thiEt 131 di& ;chief), to dOng hem trong cac
nha may cong nghiep; lap dat cac he ailing duleng day tat dien den 35KV, cac he: thong dien
dan dyng va cong nghiep khac.
- Khoan phi da n5 min, khai that me, san xuat, Idnh doanh vat lieu xay Ong; khao sat, duy
tu, bao &tang va sea chaa cac cong trinh Ou khi (ngoai bien va tren Bat lien), cac cong
trinh dan dyng va cong nghiep; san xuat ve kinh doanh be tong thueng phem; d'au tu. xay
dying, khal that va quan ly chg.

12

C

tE

3

TONG CONG TY Co PHAN XAY LAP DAU KHI VICT NAM
THUYET MINH BAD CAO TAI CHINH RIENG GIOIA MEN DO (Tie-13 then) MAU SO B 09a-DN

3

3

Kinh doanh bat Ong san, dau tti xay ditrig cac khu ding nghiep, cd se hp fang giao
xay dying d8 gib van phang, nha a, xay cluing cat clit an ha tang, cac ding trinh
they 101, de Ice, tang song, cang bign, eau duting, ding trinh dan dyng va cong nghiep,
kinh doanh d8 thi va van phang, sieu thi va nha e.

3

Dau tui xay cl9ng, cac nha may chg to cd khi thigt bf phyc vu nganh dau khi; cat nha
may clang tau van tai dau, khi, hoa chat, nha may dung gian khoan; cac Ma may xi ming
va san xu5t vat lieu lay Ming.
frau tu' cong nghe cao trong linh vtfc xay dying nha cao fang; lap dat, duy tu bao clang va
sera chea cat cong trinh dau khi (ngoal khdi va tren bign), cat than de khoan, cac kEt cau
kim loaf, cac ben be chil'a (xang dau, khi ho5 long, Wet), binh chin ap Itic va he thcing
ding nghe, cac cling trinh clan dyng va ding nghiep; hi van dau tit xay dying cac cong
trinh dau khi, cong trinh dan dung va ding nghiep.

3

3
3
3

Ding tau van thi dau, khi, hoa ch5t; ding gian khoan dat lien, ngoal bign; chE to cd khi
phyc vy nganh dau khl, dOng tau va kinh doanh cang song, tang bign; the to va cung
dip cat loaf ting chting can khoan, gng ngi, Ichap nol, dau ngi va cac phy kien phyc vy
trong linh vyt dau khi, ding nghiep; thi c8ng xay d9ng cac ding trinh dau khi (tren ba,
ngoal bign) tic tong trinh cong nghiep va clan dyng, cang s8ng, tang bign; thi cong cat
cong trinh giao thong, they lei; san xual cac san phgm ding nghiep (cat nha may be
tong, thOy dien, dien khi...); san xu5t kinh doanh cat san pham cd khi, cat vet lieu xay
dying, khoan, phi da n6 min, khai that ma, san xu5t cong nghiep (cac nha may be tang,
thin,/ then, then khi); yen chuygn dau va khi hoe long, hoa ch5t; kinh doanh xual nhap
khu vet hi, thigt bf xay dying dau khi; thlidng mai va dich vy tong hqp.
Kigm tra va phan tich kje' thuet thi nghiem va mAu cd, ly, hoa, vet lieu xay dying; kinh
doanh lap dat cac thigt bi phang chay chila chay; dau tit xay dying va kinh doanh cac ding
trinh ham duidng be.
Chu kir san xuat, kinh doanh tiding thUfing

3

Chu kt san xu5t, kinh doanh thong thutng tea 'fling tang ty dutt thitc hien trong thdi gian
kh8ng qua 12 thing ngoai trii met se cong trinh
thi tea hoat deng xay lap ca thdi gian
tren 12 thing.

a

Cfie trfic doanh nghiep

3

Tai ngay 30 thing 6 nam 2017, C8ng ty me - Tang Oing ty gem Van pining 'ling Cling ty va

06 &In vi phy thuOc saw
- Ban dieu hanh clkt an Nha may Nhiet On Thai Binh 2,

3
3
3
3

- Ban dieu hanh dif an Wing Ang - (Nang Trpch,
- Ban di& hanh cac dy' an PVC phia Nam,
- Ban dieu hanh clys an nha may sd xqf tong hdp Polyester,

- Ban dieu hanh clit an Nha may Ethanol Phti Th9, va
- Chi nhanh Xay lap ding trinh Dau khi phia Bac,

3

Tai ngay 30 thing 6 nam 2017, Tang Cling ty co 09 ding ty con nhii trinh bay tai ThuyEt
minh so 17 va 11 cong ty lien kEt nhui trinh bay tai Thuyet minh s6 18.

3

Thuygt minh ye kha nang so sinh thong tin tren bfio coo tai chinh

3

S5 lieu so sanh tren bang can dgi kg toan giUa nien do va cac thuyEt minh tuidng ang la se
lieu dm bao cao tai chinh rieng cho nam tai chinh kEt thtic ngay 31 thong 12 nam 2016 cle
duct learn toan. S6 lieu so senh tren bao coo ket qua hoat do, ng kinh doanh Oita nien de, bac)
cao lu'u chuygn den to girta nien do va cac thuygt minh

&rig la sec lieu cilia bao cap thi
chinh rieng gicla nien dO cho kir hoat deng 6 thing legt thoc ngay 30 thing 6 Warn 2016 85
dui0c sok xet.

3
3

D
3

13

4


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
THurtr MINH BAO CAO TAI CHINH RIENG GICiA NIEN 00 (Tiffp theo) MAU SO B 09a-DN
CU Sot LAP BAO CAO TAI CHINH RIENG GI&A NIEN EI0 VA KY KE TOAN
Cd sal lop bao cao tai chinh dem; gida nig!' dO
Ban can tal chinh rieng giOfa nien de kern theo du'dc trinh bay bang Ding Via Nam (VND),
theo nguyen tat gia g5c va phO hyp vai chuEn mit lee than, chat de led toan doanh nghiep Via
Nam a cac quy dinh phap ly a lien quan den viec lap va trinh bay bao do tal chinh glib nien
de.
Bao do tai chinh rieng giCia nien 60 kern theo khong nham pt.& anh tinh hinh tai chinh, kEt
qua hoat Ong kinh doanh va tinh hinh IUu chuyEn tien to theo dc nguyen tac va thong 10
than dulyc chap nhan chung tai cac nu& kb& ngoai Viet Nam.
GM dinh hoot dung lien tyc
Tai ngay 30 thong 6 Warn 2017,18 lay kat cUa Meng Ging ty la khoang 2.884,8 ty VND (tai
ngay 31 thong 12 am 2016: khoing 2.887,5 ty VND), nd phai tra ngan Ilan wilt qua tai san
ngan han khoang 544,1 ty VND (tai ngay 31 thong 12 nam 2016: khoang 560,7 tit VND). Kha

ang hoat dOng lien tyc cua Tong C8ng ty phy thuec vao kat hooch tang clang thu hoi cac
khohn tong nd, quyet toan cac ding trinh dang do dang dg thu hii tien va trep tyc tho5a thuan
cac khoan vay can thiet yeti cac ngan hang a cac to chdt tin dung de darn bao clang tien dap
Ong nhu tau tra dc khohn nq den han cua Icing C8ng ty. Ban TOng Gam d5c Tang Cling ty
tin tut:Mg rang TOng C8ng ty se tiep tyc thyt hien oft dy an, cling trinh Ian nhus Lien hqp Loc
has dau Nghi Sdn, Nhiet Bien Thai Binh, Nhiet Bien VOng Ang, cOng rani se nhan Butt ngdon
thu tit cac dy an nay, de dam bao clang den de thanh toan cac khohn nol den han a dap Ong
nhu au van kinh doanh. Bali do tai chinh rieng git?a nien dO kern theo chu'a bao gim bEt kit
dieu chinh nao ca thE ca phat sinh tit sit kien kh8ng chat than nay.
Kt kg toot'
Kt ke than nam cua T6ng Cling ty bat dau tit ngay 01 thong 01 a kEt that vao ngay 31 thong
12.
Boo do tai chinh rieng giQia nien 60 nay dticic lap cho kt hoat do, ng tit ngay 01 tilting 01 nam
2017 den ngay 30 thong 6 nam 2017.
2.

TOM TAT CAC CHINH SACH KETOAN CHU YEU
Sau day la cac chinh sach kat toan chO yEu Mirk TOng Cling ty ap dung trong viec lap bao coo
tai chinh rieng girta nien dO:
(Mc tinh kg town
Viec lap bao do tai chinh rieng gala nien dO tuan thO theo chuEn mitc kat toan, chE de kat toan
doanh nghiep Via Nam va cac quy dinh phip11% a lien quan dEn viec lap va trinh bay bao cao
tai chinh giiia nien de) yeu au Ban T6ng Clam dec phai có nhcing deic tinh va gia dinh anh
hultting den so lieu bao cao vat tong nd, tai san va viec trinh bay cac khohn ding nd va tai san
tram tang tal ngay lap bao do tai chinh rieng gift nien dO cling nhu' dc so lieu boo cao
doanh thu va chi phi trong suet kt hoat dOng. Mac du cac that tinh
than dOcic lap bang tat
ca su hieu blet dm Ban TOng Siam d5c, so thyc tee phat sinh ca the khac vOi cac us& tinh, gia
dinh oat ra.
Tien va cac Moan hating ditdng tign

Tien a cac khohn tuting du'dng ben bao gim ben mat tai quy, cac khohn Wen 961 khong ky
Flan, cac khan dau tit ngan han, có kha Wang thanh khan cao, de clang chuyEn 861 thanh
Lien vat it rtii ro lien quan den via then GO, ng gia

14


J
TONG CONG TY Co PHAN XAY LAP DAU Kid VIET NAM
THUYET MINH BAO CAO TAI CHiNH RIENG GIOIA NIEN DO (Tilp theo) MAU SO B 09a-DN
Cac Ichoin dau tut tai chinh
Chang khoan kinh doanh

3

ChOng khoan kinh doanh la cac khoan chilng khan dudc 'Thing Ging ty nam gal veci myc dich
kinh doanh. ChOng khoan kinh doanh dutgc ghi nhen bat d'au ter ngay Tang Cong ty có quyen
set tau va (MX xac Binh gia WI ban dau theo gia tri hdp It cCia cac khoan thanh toan tai then
diem giao Bich phat sinh ceng cac chi phi lien quan den giao dich mua chang khoan kinh
doanh.

3

Tai cac kt ke town tiEp theo, cac khoan dau to cht?ng khoan
cac khohn giam gia chting khoan kinh doanh.

xac dinh theo gia g6c frit

Dot phong giam gia chting khoan kinh doanh ddgc trich lap theo cac quy dinh ke toan hien
hanh.

Cac khoan deo nim gilt din ngay deo han
Cac khoan deu to nam gill den ngay Ciao han bao gom cac khoan dau td ma Cling ty coy dinh
va kha Wang gilt den ngay dao han. Cac khoan dau to nam girt den ngay ciao han bao Om:
cac khoan tien gift ngan hang có kt han (bao gom ca cac loci tin phiEu, kt phiEu), trai phigu,
col phiEu uu dai ben phat hanh bat buOc phai mua lai tai met thei diem nhat dinh trong tu'dng
lai va cac khoan cho vay nam girl den ngay dao han vol myc dich thu lai hang kt va cac khan
dau to nam gill den ngay ciao han khac.

3

cac khoan
tit nam grit den ngay dao han dudc ghi nhen bat dau tit ngay mua va dutic xac
Binh gia tri ban dau theo gia mua va cac chi phi lien quan dEn giao dich mua cac khoan dau
W. Thu nhep lei tai cac khoan dau tit nam gift den ngay dao han sau ngay mua dudc ghi nhen
Wen Bao cao kEt qua twat Bang kinh doanh Wen cd sd dpi thu. Lai dudc Wong trutc khi Cling
ty nam gilt dudc ghi giam frit vao gia gec WI the diem mua.
Cac khohn dau to nam girt den ngay deo han dttic xac dinh theo gia g6c WU di dit phong phai
thu MI6 dol.
Du/ phOng phai thu kho del atm cac khohn dau to nam girt dEn ngay deo flan dudc trich lap
theo cac quy dinh kE Wan hien hanh.
Cac khoan cho vay

3

cac khohn cho vay dudc xac dinh theo gia g6c tit di cac khohn du phong phai thu kho dol. Dif
plying phai thu kho del cac khohn cho vay cua Thing Cong ty dudc trich lap theo cac quy dinh
kEtoan hien hanh.
litau vao (tong ty con

3

tong ty con la cac ding ty do Thing Cong ty kitem soat. Viec kiem soat dat dudc khi Tong Ging
ty co kha Wang kitem soat cac chinh sach tai chinh ve haat Ong cua cac ding ty nhen dau to
nham thu dutOc !di ich tai haat ding cua cac ding ty nay.

eau to' vao cling ty lien kit

3
a

Cong ty lien kEt la met ding ty ma Tong Ging ty có anh htiong Clang ke nhung kheng phai la
tong ty con hay ding ty lien doanh cua TOng Citing ty. Anh hutang Clang ke the' hien di quten
tham gia vao viec du'a ra cac quyet dinh ve chinh sach tai chinh va float ding tha ben nhen
eau Us' nhting kheing có anh Wang ye mat lam so& haat ding kiern soat nhl hg chinh sach
nay. .
15


TONG CONS TY CO PHAN XAY LAP DAU KHI VItT NAM
THUAT MINH BAO CAO TAI CHINH MING GPM NIEN DO (Tigp theo) MAU SO B 09a-DN
Teng Cong ty ghi nhan ban au khan dau to vao ding ty con, ding ty lien kat theo gia ggc.
Tiling Cong ty hach tan vac) thu nap tren Bao do k& qua host do, ng kinh doanh khoan dudc
chia tit lyi nhan than lity kE dm ben nhan dau tu' phat sinh sau ngay dau ht. Cac khan
khac ma "Thing C8ng ty nhan duct ngoei Idi nhuan dutc chia thitc chi la phan thu hal cac
khoan au ft( va dutc ghi nhan là khoan giam tref gia g5c dau tu'.
Cac khohn au bi vao cong ty con, ding ty lien ket dutc trinh bay trong Bang can 061
toan
theo gia ggc tits di dc khoan ckt Siang giam gia (nEu c6). DV phang giam gia au to vao cong
ty con, cong ty lien kEt dii0c trich lap theo quy Binh tal Thong hi' se 228/2009/M8TC ngay
07 thong 12 nom 2009 dm BO Tai chinh va "Wang don chE dO trich lap va di dung cac khoan

chi phang giam gia hang tan kho, ten that cac khan dau to tai chinh, nci phai thu 1016 ai va
bao hanh san phgm, hang h6a, cong trinh xay lap tai doanh nghiep", Thong to s6
89/2013/TT-BTC ngay 28 tang 6 nom 2013 da BO Tai chinh va viec seta 061 be sung Thong
to ski 228/2009/TT-13TC va cac quy dinh Id tan hien hanh.
Dau to vacs cong cy vat caa chin vi khac
Diu to vao cong cu von dia ddn vi khac phan anh cac khan au tu' cong cy yen nhting Tong
CON ty khOng co guys& lam soot, Sang kiem soot hoac c6 anh hutng (fang keg 051 voi ben
dutc dau tu'.
Khan dau to vao ding cu van cac ddn vi khac ifutc pan anh theo nguyen gia tit cac khan
du phang giam gig dau tu.
Ng phai thu
Ng phai thu la se tien ca the thu hoi caa kith hang hoac cac dei Wang khac. Ny phai thu
dutc trinh bay theo gia tri ghi se bit di cac khan dy phang phai thu kh6
Dv phang phai thu Ich6 daidtiqc trich lap cho nheing khan ny phai thu da qua han thanh than
til sau thong tit len, hoac cac khan ny phai thu ma nguti ny kh6 c6 kho Wang thanh tan do
bi thanh 19, pha san hay cac kh6 khan tuting
Hang ton kho
Hang tan kho dtiyc xac dinh hen cd so gia thgp hdn gilita gia ggc va gia tri than c6 the thyt
hien dia. Gia g5c hang tan kho bao gam chi phi nguyen vat lieu tn/c tigp, chi phi lao eking
talc tigp va chi phi san xugt chung, neu c6,
QS dutc hang tan kho d dia diem va trang thai
hien tai. Gia ggc dm hang tan kho dutc xac dinh theo phadng phap binh quoin gia quyen. Gia
tri than c6 the thyt hien du'Oc dutc xac dinh bang gia ban utc tinh hit cac chi phi utc tinh de
hi:An thanh san phgm ding chi phi tiEp thi, ban hang va phan phol pat sink.
DV phang giam gia hang ton kho cua Tong Cling ty ilutc trich lap theo dc quy dinh kg tan
hien hanh. Theo de, Tong Cong ty dtivc phep trich lap du pining giam gia hang tan kho 161
then, hang, kern phgm cat va trong tiding hyp gia ggc dm hang tan kho cao hdn gia tri
than c6 the thilc hien dutc tai ngay kEt fink k" kg tan.
raj san ca dinh hirtu hinh va khiu hao
Tai san c6 dinh hOU hinh dutc trinh bay theo nguyen gia trit gia tri hao man lay Ice.

Nguyen gia tai san c6 dinh hiltu hinh bao gam gia mua va tan be cac chi phi kit lien quan
bit hap den viec &fa tal san vao trang thai san sang sir dung. Nguyen gith tai san c5 dinh
hfiu hinh do tit lam, ty xay dying bao gam chi phi xay dying, chi phi san xat thvc to pat sinh
cong chi phi lap dat va chay thit.
16


TONG CONG TY CO PHAN XAY LAP DAU KHI VITT NAM
THUYffT MINH BAO cAo TAI CHiNH FtIENG GIOIA NIEN DO (TiBp theo) MAU SO B 09a-DN
Tai san co dinh hitu hinh duldc Ich5u hao theo phuting phap duting thong
hOU dyng uic tinh. Thai gian khau hao cy the nhus sau:

tren thai gian
Kt nay
(S6 !lam)
5-25

Nha caa va vat kr& tit
May mac va thiEt bi

5-10

Phiidng tien van tai

6-10

Thiel bi van phang '

3-7

Thud tai san
Met khoan thud dtidc xem la thud tai chinh khi phan Ian cac quyen Id va rOi ro ve quiver' se
teu tai san dOdc chuyen sang cho ngliati di thud. Tat ca cac khoan thud khac dude xem la
thud hoot Ong.
Tong C8ng ty ghi nhan tai san thud tai chinh la tai san ctia T6ng Cong ty theo gia tri hdp 19
caa tai san thud tai thai diem khoi d u thud cat san hoac theo gia trj hien tai nem khohn thanh
toan ben thud tai thieu, nEu gia tri nay th5p hdn.Id phai tra ben cho third Wang Ong dusdc
ghi nhan tren bang can deli ke toan nhu met khohn nd phai tra ve thud tai chinh. Cac khoan
thanh toan tien thug dtidc chia thanh chl phi tai chinh va khohn phial tra nd g6c nham dam
boo ty le 151 suet dinh ky c6 dinh tit s6 du nd can lai. Chi phi thud tai chinh dtidc ghi nhan
vao kEt qua hoot dOng kinh doanh, trit khi cac chi phi nay tritc tiep hinh thanh nen tai san di
thud, trong trusang hdp do se dutIc yen hoa theo chinh sach kE tan cOa ling Cong ty ve chi
phi di vay.
Met khohn thud dusdc xem la thud hoot deng khi ben cho thud van duddc Wang phan len cac
quyen Idi va phai chin rOi ro ve quyen sa hau tai san. Chi phi thud hoot Ong clOdc ghi nhan
vao boo coo ket qua hoot Ong klnh doanh theo phiicing phap du'ang thong trong suet thai
gian thud. Cac khoan den nhan &Mc hoac phai thu nham to eau kien ky ket hdp Ong thud
hoot Ong cling cliidc ghi nhan theo phOdng phap duting thong trong suet thai gian thud.
Cac tai san di thud tai chinh dusdc khau hao tren that gian hriu dung utfic tinh tuidng tti nhO ap
dung via tai san thuOc sd hilu dm Tang C8ng ty hoac Wen thai gian di thud, trong trOang hdp
that gian nay ngan hdn, cy the nhOsau:
KY nay
(S6 Warn)
6-10

Phut:Mg tien van tai
Tai san cif dinh ya hinh va khEu hao
Thi san co Binh vo hinh the hien gia tri phan mem may tinh.

Phan mem may tinh la phan mem phut vy tong tac quail ly hoat dOng san xu5t kinh doanh

aim Tong Cong ty. Cac phan mem may tinh dtidc kh5u hao theo thai gian hciu dyng utc tinh
trong yang 3 rift theo phuang phap du'ang thong.
Chi phi xay dyng cd ban dd dang
Cac tai san dang trong qua trinh xay dying phyc vy myc dich san xu5t, cho thug, quail trj hoac
cho bat ky muc dich nao khac &Mc ghi nhan theo gia g6c. Chi phi nay bao gem chi phi djch
vy va chi phi 151 vay co lien quan phO hdp vii chinh sach key toan ctia fling Cong ty. Viec tinh
kh5u hao ctia cac tai san nay dutic ap dung gi6ng nhuu vii cac tai san khac, bat dau tit khi tai
sand vao trong thil san sang sir dyng.

17


1

TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM
THUYET MINH BAO CAO TAI CHINH RIENG GICIA NIEN DO (Tiep theo) MAU SO B 09a-DN
Cae khofin tra trade

7

3

Chi phi tra trutc bao gem cac chi phi thec te. da phat sinh nheng c6 lien quart dEn kat qua
host Ong kinh doanh caa nhieu kir ke toan. Chi phi tra treec bao gom khohn tra truck Wen
thud van phting va cac khoan chi phi tra
dat han khac. Tien thus van phOng the hien se
ben thus van pheing
du'cle tra trutc. Tien thus thus van phOng tra trifec duyc phan b5 vao
boo do kEt qua host Ong kinh doanh theo phecing phap fluting th5ng tu'dng Ong vUi the' gian
thus.

Cac khoan chi phi tra tilt& dal han khac bao gram gia tri cong cy, dyng cu, linh kien loci nho
da xual dung va dtigc coi la c6 kha nang dem lai Id ich kinh to trong tering Jai cho Tong Cong
ty vei thai han to met nam tre len. Cac chi phi nay dedc yen hoa duti hinh that cac khoan tit
trutc dal Flan va duyc phan b6 vat) bao do kEt qua host Ong kinh doanh, su dyng phedng
phap &tang thang theo the' gian heti dung uric tinh.
Cie Ichofin dy phong phai tra
Cac khoan de pheing phai tra decic ghi nhan khi
Cling ty co nghia vy ny hien tai do ket
qua tit met sit kien da xay ra va Tong Cong ty co kha nang phai thanh than nghia vy nay. Cac
khoan de pricing dtryc xac dinh tren cd sU u'Uc tinh caa Ban ling Giam
cac khoan chi
phi can thiel thanh toan nghia vu ny nay tat ngay kEt thac k9 Ire toan.
Doanh thu chu'a thyt hien
Doanh thu chea thyc hien the hien se tien caa khach hang da tra bit& cho met hoac nhieu kir
ke- then ve cho thus tai san.
Ghi nhen doanh thu

3

Doanh thu ban hang &Mc ghi nhan khi Tong thei thoa man tat ca narn (5) dieu kien sau:
(a) T5ng Cong ty

chuyen giao phan len rill ro va lyi ich g5n lien vol quyen se hciu san

phem hoac hang hoa cho nguti mua;
(b) T6ng Cong ty 'thong con Warn giif quyen quart l9 hang hoa nhe ngedi se KM hang hoa
hoac quyen kiem soat hang h6a;
(c) Doanh thu deck xac dinh

ch5c chart;

(d) Tong C8ng ty se thu eta Idi ich kinh to giao dich ban hang; va

J

(e) Xac dinh deck chi phi lien quart Tin giao dich ban hang.
Doanh thu caa giao dich ve cung cap dich vy deck ghi nhan khi kEt qua cua giao dich do dedc
xac dinh milt cach dang tin cay. Tnteng hdp giao dich ve cung cep dich vy lien quart den nhieu
ky thi doanh thu dedc ghi nhan trong 1(9 theo kEt qua phan ding viec da hohn thanh tai ngay
caa bang can dol ke toan caa lel do. Ket qua caa giao dich cung cep dich vy duyc xac dinh khi
thoa man tit ca ben (4) dieu kien sau:
(a)
(b)
(c)
(d)

3

Doanh thu duyc xac dinh tering del ch5c ch5n;
C6 kha Wang thu Ott Igi ich kinh tete giao dich cung cap dich vu do;
Xac dinh deck phan cong viec hoan thanh tai ngay caa bang can del kE than; va
Xac dint' deyc chi phi phat sinh cho giao dich va chi phi de hohn thanh giao dich cung dp
dich vu do.

Doanh thu to hdp (long xay dung caa TOng Ong ty duyc ghi nhan theo chinh sach ke toan
caa Tong C8ng ty ye hdp Ong xay dyng (xem chi tiEt deei day).

B
--a

Lai tien gui thiyc ghi nhan tren cd se den tich, duds xac dinh tren s6 du cac tat khohn tien gui
va lai suet rip dyng.

Lai to cac khoan dau to duct ghi nhan khi
18

Cong ty co quyen nhen khoan lai.


TONG CONG TY CO PHAN XAY LAP DAU Kid weir NAM
THUYET MINH BAO CAO TAI CHtigH RIENG
NIEN DO (Tie), theo) MAU SO B 09a-DN
HO deep xay dying
Doanh thu va chi phi ala hdp deing xay dying dutc ghi nhan theo 2 tri.tang hdp sau:
(a) Trutng hdp hdp clang xay dyng quy dinh nha thau duidc thanh toan theo tiEn di) kE hooch,
khi kEt qua thyc hien hdp Tong xay dying thick deic tinh mot cach Clang tin cay, thi doanh thu
va chi phi lien quan dEn hdp Sing duidc ghi nhen biting Ceng vizi phan cong viec da hohn thanh
do nha than ti! xac dinh vac) ngay lap bao cao tai chinh ma thong phy thOc vao hoa din
thanh town theo ben di) kat hooch da lap hay chita va s6 den ghi train hem ddn la bao nhieu.
(b) Trdeing hdp hdp ding xay ding quy dinh nha than dutic thanh toan theo gia tri kh6i luring
thyc hien, khi kEt qua thyt hien hdp dieing xay dying tin xac Binh mot cach clang tin cay va
dutc khach hang xac nh6n, thi doanh thu va chi phi lien quan den hdp (long dutic ghi nhan
bidng (Mg yeti phan Ong viec da hoan thanh dutc khach hang xac nhen trong kt &Ric phan
onh tren hoa ddn da lap.
Phan cong viec da hohn thanh dutic tinh bang tt le phan tram glib chi phi phat sinh cua phan
cong viec da hohn thanh tai ngay kEt thoc lei kg than so veil thing chi phi dy' toan cua hdp
ngoai tit fruiting hdp chi phi nay khong tu'dng du'dng yen phan kheil lugng xay lap a
hoan thanh. Khaki chi phi nay co thE bao gBm cac chi phi phy them, cac khohn bBi thutng va
chi thu'ang thifc hien hdp dling theo them thuan ven kith hang.
Khi kEt qua thyt hien hdp Ring xay dying khong the' dutc deic tinh mot cach clang tin cay,

doanh thu chi thidc ghi nhan tuldng duting veii chi phi Oa hdp d'Ong
Oat sinh ma viec dutc
hoan tra la biting doi chac chan.
Ngoai to
dA
Cat nghiep vy phat sinh bang ngoai to cittqc chuy'en doi theo ty gia tai ngay ph& sinh nghiep
vy. S6 du cac khohn myc tin to co g6c ngoai to tai ngay ket them lel ke town dutic chuyEn
theo tt gia tai ngay nay. Chenh lech tt gia phat sinh dutc hach toan vao bao coo ka qua hoat
dung kinh doanh.
Chi phi di vay
Chi phi di vay ding ghi nhan vao chi phi san xuat, kinh doanh trong ky khi ph& sinh, tit khi
clack vein hoa theo quy dinh dia Chuan myc kg toan Viet Nam s6 16 "Chi phi di vay". Theo do,
chi phi di vay lien quan tryt tiEp den viec mua,
xay dying hoac san xuat nhfing tai san
Can met then gian tieing doi dai de.hohn thanh dua vao so' dyng hoac kinh doanh dutc Ong
vao nguyen gia thi san cho dEn khi tai san do dutc du'a vao st? dung hoac kinh doanh. Cac
khoan thu nhap phat sinh tit viec dau to tom then cac khoan vay ddcic ghi giam nguyen gia thi
san co lien quan. D6i veil khoan vay rieng phuc vy viec xay dying tai san c6 dinh, bat dung san
dau tu, lai vay duct von hoa
ca khi then gian xay dying duti 12 thang.
Thuii
ThuE thu nhap doanh nghiep the hien tong gia tri cua so thug ph& tra hien thi va so thud
hoar%
S6 thug phai tra hien thi dutc tinh dya Van thu nhap chiu thug trong kt. Thu nhap chit' thug
khac yeti Idi nhuan trutc thug dutc trinh bay tren boo cao ket qua hoot Ong kinh doanh vi thu
nhap chiu thug khong bao gBm cat khohn thu nhap hay chi phi tinh thug hoac &Mc khgu bit
trong cac kt khac (bao gom ca to mang sang, neu co) va ngoai ra khong bao gBm cac chi tieu
kh8ng chiu thug hoac khong dutc khau

19

J
TONG CONG TY CO PHAN XAY LAP DAU KHI VIE:t NAM
THUYET MINH BAO CAO TAI CHiNH MENG GIOA MEN DO (Tigp theo) MAU So B 09a-DN
Thu€ thu nit hail !al dtgic tinh tren cac khoan chenh lech gifia gia td ghi s6 va cd si7 tinh
thug thu nhOp caa cac khoan myc tai san hoc Ong nd teen bac) do tai chinh va dtidc ghi
nh8n theo phuting phap bang can dei kE toan. Thue thu nhap hoan lei phial tra phai dtidc ghi
nhan cho tat ca dc khoan chenh loch tam than can tai san thug thu nhap hoan lei chi dticic ghi
nhOn khi ch5c ch5n co da Iai nhuOn tinh thuE trong tudng lai
khali fru' cac khoan chenh
lech tam then.
Thue thu nh8p hoan lai dtidc xac dinh theo thug suet dtt tinh se ap Ong cho k9 tai san dtidc
thu tioi hay nd Ohl tra dttdc thanh town. Thue thu nh8p hoar) Iai dia ghi nhon vao bao coo
kEt qua hoot Ong kinh doanh va chi ghi vao von chi] se hirtu khi khaki thug do co lien quan
dEn dc khan myc duidc ghi thong vao v6n cht sd KM.
Tai san thug" thu nit hoan Iai va nd thug thu nhOp hoan lei phai tra &Mc bti bit khi Tring
COng ty co qui& hdp phap ba tit
tai san thug thu nhap hien hanh yeti thuE thu nhap
hien hanh phai nem va khi cac tai san thuE thu nhap hoan Iai va nd thuE thu nhOp
la'
phai tra lien quan tOl thug thu nhOp doanh nghiep dtidc quan It ben ding met cd quan thug va
Thing COng ty co clys dinh thanh than thug thu nh8p hien hanh tren W se thu5n.
Viec xac dinh thuE thu nh8p caa Tong C8ng ty can cif vao cac quy dinh hien hanh ye thug.
Tuy nhien, nhing quy dinh nay thay d6i theo tang thei ky va viec xac dinh sau ding ve thuE
thu nhap doanh nghiep thy thuoc vao ket qua kiem tra caa cd quan thug co thEm quyen.
Cac loaf thug khac ding ap dung theo dc luOt thug hien hanh to' Viet Nam.

3.

TEEN VA CAC KHOAN TUUNG DUONG TIEN
S6 cu6i
VND

S6 dau kt
VND

1.202.524.694

1.088.501.990

Tien gal ngan hang thong kir hen (i)

263.431.803.067

490.508.726.583

Cac khohn luting cludng tien

107.973.451.008

122.973,451.008

372.607.778.769

614.570.679.581

Tien mat

(i) Tien gal ngan hang tai ngay 30 thong 6 am 2017 bao gom 56 tien khoang 25,5 ty VND (ngay

31 thong 12 nem 2016: khoang 24,2 tit VND) gal tai Ngan hang Thudng mai TNHH MTV Dai
Duttng ("OceanBank") dang tam clang giao dich theo chi deo ctia Ngan hang Nha nu& Viet
Nam.
(ii) Cac Ichohn taring thidng tien tai ngay 30 thong 6 nem 2017 phan anh cac khoan Wen gill ngan
hang co 1(9 hen g6c khong qua 3 thong bao gem s6 du 57,8 t9 VND (ngay 31 thong 12 nem
2016: khoang 57,8 VND) tai OceanBank dang (King giao dich theo chi deo caa Ngan hang
Nha nutc Viet Nam.
NO), 08 thong 5 nem 2015, Ngan hang Nha milk Viet Nam d5 chinh that tiEp Ewan
OceanBank va chuyen d6i mo hinh hoot dOng OceanBank thanh Ngan hang Thtidng mai TNHH
MTV do Nha nutc lam cho se KM. Do do, Ban Tting Gam d6c Thing COng ty danh gia rang cac
khohn den gal neu tren An co the n5ng thu hal, kh8ng co rtii ro tan that va theo do, khong
phai trich lop dti phong ton that tai san.

20


TONG CLING TY CO PHAN XAY LAP DAU Kid VIET NAM
THUYET MINH BAO C.A0 TAI CHINH RIENG GIOA NIEN DO (Tigp theo) MAU SO B 09a-DN
5.

MU TY TAI CHINH NGAN HAN
86 cu61 ky
Gil 46c

a)ChUng khoin kink doanh
Cony ty Co phan Daau tiaay dyhg
llutcfng mul
- It
Cana C.6 Phan Thie bi NBI ngqi thit
Dau kit (PVC-Metal)

556au
Gia gac

DUphalg

Mt piling

VND

VND

VND

VND

150.668.065.000
136.068.065.000

118.186.653.000

152.668.065.000

104.301.653.000

136.068.065.000

123.481.055.000
109.596.055.000

14.600.000.000

13.885.000.000

14.60a000.000

13.885.000.000

Cong ty Ca phan Xiy lap Diu !di Mil
Binh Dag (PVC-T BD)

2.000.000.000

b)Diu hi gam Odin ngly ciao ban
Ten gal co ky han (i)

60.005.188,460

58.916.059.636

(i)

The hien kiman Wen 01 có lo? han 4 thang tal Ngan hang Thu'dng mai CO phan Viet Nam Thinh
Vugng - Chi nhanh Than Hung Dao, suet 5,5%/nam.

6.

PHAI THU NGAN HAN CCM KHACH HANG
S6 cool kV
VND

S6 dau ky
VND

138.105.362.503
93.820.930.864

79.155.008.218
93.820.679.496

85.237.298.921

86.719.910.935

80.620.919.706
288.110.333.889

27.233.107.690
49.602.076.008
288.822.340.629

685.894.845.883

625.353.122.976

418.702.848.169

378.022.350.728

COng ty CO phin Dau tU Xay lap Nu khi IMICO

56 cu6i1o)
VND
113.386.879.741

SE day kV
VND
138.560.634.501

Ding ty CO phan Xay lap Diu khi Ha Ni
e

108.864.918.776

108.941.703.158

Cac d61 ttnIng khac

809.777.936.359

876.075.888.858

1.032.029.734.876

1.123.578.226.517

514.090.543.439

593.170.210.455

TO hdp nha thu )GCS

Cling ty C6 phan Xay lap Nu khi Ha Ndi
Cong ty C6 phan T5ng Ong ty Xay lap Nu kW Nghe
An
Ban Quan ly DO an Then Itic Diu khi Thai Binh 2
Ban Quan ly cac &I an &Ong thily
Cac d61 ttiOng khac
Thong do:
Phai thu Mach hang ngAn Ilan la cac ben lien
quan (Chi tiet tai Thuy& minh s6 37)

7.

TRA TRIJ&C CHO NGUta BAN NGAN HAN

Thong do:
TM tut& cho ngai ban la clic ben lien quan
(Chi tia tai Thuyet minh s6 37)

21


TONG CONG TY CO PHAN XAY LAP DAU KHf VIET NAM
THUYET MINH BAO C.A0 TAI CHfNH RIENG
NIEN DO (Tiffp theo) MAU SO B 09a-DN
8.

PHAI THU VI CHO VAY NGAN HAN
Slat*

Magic
VND

Slitfauki
DitP11649
VND

Gii 954
VND

Du'phing
VND

Ging ty CO phin Khach silo Lam lOnh (i)

200.000.000.000

124.356,150.003

200.000.000.000

124.356.150.003

Ging ty CO phin Diu Wray lap Diu khi Sal Gin (I)

179.912.859.769

167.153,319.304

179.912.859,769

167.153.319.304

Ging ty phin Diu ht Xay dyng Dining mai Diu khi•
IDICO (i)

101,620.000.000

101.620.000.000

Ging ty Co phin Diu b.t Ha ling va Da MI Diu

60.587.520.000

60.587.520.000

Gang ty Co phin Tang fang ty Xiy lip Diu khilth4 An
In
Cling ty dphinlhlit N Na ngoai mat Dau khi

22.623.638.889

10,474.032.816

22.623.638.889

10.474.032.816

10.997.669.735

10.997.669.735

10.997.669.735

10.997.669.735

575.741.688.393

312.981.171.858

575.741.688,393

312.981,171.858

0) S6 du' pile' thu cac ding ty ve cho vay ngan han the' hien: a) s5 den TO'ng Cling ty sit dung
ben vay tit Hdp Tong tin dung s5 10/2010/HDTD-OCEANBANK-PVC ngay 20 thong 10 Warn
2010 gitta Ngan hang Thu'dng mai C6 phan Doi Dudng (nay la Ngan hang Thuldng mai TNHH
MTV Doi Diking - OceanBank) va Thing Cling ty thanh thin ha C8ng ty C6 phan frau tu' va
Xay lap Dau khi Sai Gan, Cong ty CO phan Dau tit Xay dyeing Thudng mai Dau khi - IDICO,
Ging ty CO phan Dau tti Ho fang va Do thi Dau khi va COng ty CO phan T6ng Cong ty )(ay 152
khi Nghe An ve viec chuyen nhticing c6 phan va b) s5 tien TOng Cling ty sit dung tren vay
ter Hdp deng tin dung s6 603/2011/HDTD-OCEANBANK-PVC ngay 31 thong 12 Warn 2011 de
cho Cling ty CO phan Khach son Lam Kinh (Khach son Lam Kinh) vay von, myc Bich de ho try
von son xuat kinh doanh cho Khach son Lam Kinh. Theo Cling van so 7697/2014/CVOceanbank ngay 09 thong 12 nam 2014 caa OceanBank, thati diem thanh town cac khoan vay
mii tren
dudc gia han den ngay 31 thong 12 Mtn 2017. TOng Cong ty cla danh gia kha
!fang va gia tri c6 the' thu hoi cac khohn thanh town ha hoac cho vay lai nay lam cd set cho viec
trich lap cly phemg phal thu kh6 dal. Tai ngay lap bah coo tai chinh rieng giaa nien 0 nay,
Tang Cling ty dang trip tyc lam viec vdi veti cac cong ty tren de thu hoi cac khohn thanh town
ha hoac cho vay thanh than cac khoan vay caa Oceanbank neu tren, nh5m tang kha nang

thanh toan coa TOng Ging W cling nhtt de pha hyp vdi cac quy dinh ye quan tri clang ty ap
dung cho cling ty 01 chang.

22


TONG LONG TY CO PHAN XAY LAP DAU KHI WET NAM
THUYET MINH BAO CAO TAI CHIN)) RIENG GICIA MEN
9.

Do (Trep theo) MAU SO B 09a-DN

PHAI THU KHAC
s6 cu6i lc)
VND

56 tau kt
VND

381.120.131.048

434.275.248.935

82.033.472.548

105.463.968.095

47.963.935.736
46.233.778.156

70.044.067.535
46.233.778.156

- Phai thu ve viEc that hien nghia %ft,' bao lanh (ii)

42.328.848.975

42.328.848.975

- Phai thu ve c6 tut va [di nhuan dudc chia

21.880.782.955

24.579.464.014

140.679.312.678

145.625.122.160

63.696.499.466

55.393.916.889

63.696.499.466

55.393.916.889

444.816.630.514

489.669.165.824

a) Ngan hen
- Phai thu vE lai cho vay, 116 trd van, lai phat cham
thanh toan, cham tra
- KS cutic, loj qui ngan han
- Phai thu Ngan hang TMCP Sai Gan - Ha Ni
aChi nhanh Ha Nal (i)

- Phal thu ngfiri han Mac
b) Dei hen
- Ky aidc, KS qu9 dal hp

(i) Phai thu tit Ngan hang Thu'dng mai C6 phEn Sal Gen - Ha Noi (SHB) - Chi nhanh Ha Ni
8 the"
hiEn khohn tiEn ngan hang nay khau tri1 tit tai khoan Hen gUi cCia Tang C8ng ty tai SHB de
thu hal nd clan han coa Tang Cling ty tai SHB - Chi nhanh Thang Long. 'Meng C8ng ty da guy&
Binh ban hanh khal ki'En SHB del lai so Wen da bj SHB kW& tit. Den thai diem lap bao cao
tai chinh rieng giita nien CI8 nay, vu kien yAn dang ditdc Tea an Nhan dan quan Hoan Kiem
xem )(Et va xi? t9. Bao cao tai chinh rieng glita nien tit, kern theo chu'a bao gem cac dieu chinh
ce the' ce lien quan den yen cre nay.
(ii) Phai thu ve yiec thyt hien nghia vu bao lenh the* hien khoan tien cac ngan hang de kheu tit
tit tai khohn cua Tong Cong ty thyt hien nghia vu bao lanh cho cac hdp Tong tin dung ma
T6ng C8ng ty thing ra bao lanh (xem them tel Thuyet minh so 38).

23

di