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V/v : Phdt hdnh lqi Bdo cdo sodt xdt

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ni€n d6 cho k) hoqt dQng tb ngdy
01/01/2015 diin ngdy 30/6/2015.

Kfnh efti

:

- Uy Ban chrturg khorln Nhi Nuric
- SO Giao dich chring khofn Tp.HCM

C6ng ty Hqp danh ki6m to6n ViQt Nam - CPA Viet Nam dd thgc hiQn so6t xdt
86o c6o tdi chinh hgp nh5t cho kj, ho4t dQng ttr ngdy 0ll0Il20l5 d6n ngdy 301612015
cira Cdng ty C6 phin DAu tu vd Phft tri6n dg 6n h4 tffng Thfi Binh Ducrng vd dd
ph6t hdnh B6o c6o k6t qud c6ng t6c sorit xdt B6o c6o tdi chinh hqp nh6t gitra ni6n dQ
cho kj, ho4t dQng tir ngdy 0ll0ll20I5 dtin ngdy 301612015 sd Il4lz}lslBCSXB CTCHN/CPA VIETNAM/HCM ngdy 28 I 8120 I 5 .

C6ng vdn ndy th6ng b6o ph6t hdnh lai 86o c6o k6t qui c6ng t6c so6t x6t 86o
c6o tdi chinh hqp nhdt gioa ni6n d0 cho kj'ho4t dQng ru ngdy 0l/0112015 d6n ngdy
301612015 sO t |SIZO15IBCSX-BCTCHN/CPA VIETNAM/I{CM ngity 28182015 do
di€q chinh th6ng tin so s6nh (sai s6t s6 du dAu kj') .

Do Cdng ty Cd phAn DAu tu vir Phdt tri6n dg rin h4 tAng Thfi Binh Duong
dd nQp 86o c6o so6t x6t gho Uy ban chimg kho6n cflng nhu c6ng b6 b6o c6o so6t xdt
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c6ng v6n ndykdm Biio c6o so6t x6t kh6c thay th6 cho 86o c6o so6t x6t dd ph6t hdnh vd
th6ng b6o h6t hiQu lyc v6i 86o ciio so6t xdt s6 L!412}Ii|BCSX-BCTCHN/CPA
VIETNAM/I{CM ngdy 28/8/2015 (Dinh kdm c6ng vdn sti 195/201;/CV/CzAW ngdy
01/09/201 5 cila C6ng ty HW danh ki€m todn ViQt Nam CPA Viet Nam).
Trdn trong cdm on

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K.S Ph4m Drlc Tfn

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kdm theo Bdo cdo sodt xdt

Thdnhph6 HO Chi Minh, ngdy 0t thdng 9 ndm 2015
K{nh

gfTi:

CONG TY CO PHAN DAU TU VA PHAT TRIEN UU AN HA TANG THAI
BiNH DUONG

c6n cri HQp ddng kiom to6n s5 12612016/HDKT-BCTC/CPAVIETNAM ngity 27 th6ng 7 ndm
2015 vd Phu luc Hqrp d6ng" s5 \II|ZO|6/HEKT-BCTC/CPAVIETNAM ngay 13 th6ng 8 ndm
2015, C6ng ty Hqp danh Ki6m to6n Vi0t Nam - CPA VIETNAM da hodn tdt c6ng viQc so6t x6t
86o c6o tdi chinh hqp nhAt giira ni6n dQ cho kj' hoat dQng tu ngdy 01/01 12015 a)n iOtOet2}l5 ct'r
Quy COng ty vd da phdt hdnh B6o c6o so6t x6t sO II4{2}I5|BCSXBCTCHN/CPAVIETNAM/HCM ngity 28 th6ng 08 ndm 2015. Tuy nhi6n, do so xu6t trong khdu
d6ng bQ hoa cdc dfl liQu thay d6i khi thgc hiQn dinh kdm 86o c6o tdi chinh hqp nhAt gita niOn d6
cho kj'ho4t dQng tu ngdy 0ll0ll20l5 d€n301062015 cua C6ng ty C6 phAn DAu tu vd Ph6t tri6n
DU 6n. Ha tAng Th6i Binh Ducrng nOn trong 86o tdi chinh kdm theo 86o c6o so6t x6t v6n t6n t4i
mOt s6 th6ng tin chua duoc cdp nhdt theo Bin chinh thirc. Bing vdn bin ndy, chirng tdi xin dinh
ch(nh lar cdc l6i trCn trang 6, trang 2,8 vd trang 3 0 cira B 6o c6o tdi chinh hvp nh61 gifra ni6n dQ cho
kj,hoat dQng tit ngdy 01/0112015 d6n ngdy 3010612015 cua C6ng ty C6 phdn Ddu tu vi] Ph6t triCn
Dr,r 6n H4 tAng Th6i Binh Ducrng kdm theo B6o c6o so6t xdt 86o c6o tdi chinh s6 t tS/ZOt5/BCSXBCTCHN/CPAVIETNAM/HCM ngdy 28 thdng 8 ndm 20l5,cq th0 nhu sau:

MOORE STEPHENS
An independent

member

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28.884.365.167

994.475.880
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170.249.087 170.249.087
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LQ'i nhu0n ttr hoat dQng kinh doanh

phi b6n hdng vd QLDN
Ctri phi tdi chinh
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V4y, d6. nghi C6ng ty th6ng b6o c6c dinh chinh ndy ddn ngudi su dqng Bdo c6o tdi chinh
hqp nh6t giira niOn d6 cho kj,ho4t dong tu ngay 0i/0t 12015 dcn 30/06)2015 de,duoc so6t
x6t vd kOt hop v6i chring t6i dC sua ddi l4i cfrc th6ng tin n6u trdn trong 86o c6o tdi chinh
kdm theo 86o c6o so6t x6t dd phrit hanh.
Triin trong,

DANf

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TM. BAN GIAM DOC
PHO TONG GIAM DOC

e+

y6n Anh Tudn

c6NG TY cd PIL{N DAU TII vA PII]{.T TRIiN DV ,iN H4

TANG I,iI

BiNE DUONG

BAo cAo rAr cHiNH Hgp r\EAT GrilA NriN D0 DA DrtQc so,iT
Cho ky ho4t dODg tU ngAy 0r/01/2015 d6n ngAy 30/06,2015

Thdnh ph6 H6 Chl Minh - ThAng 08 ndm 2015

x6r


CONG

Ty cO PEAN DAU rr/ vA pHAar rREr.{ DU ,{N H4 TiNc

rsrir

BiNH DuoNG

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CONG TY cO PHAN DAU TIJ

vA PHAT TRITN DU AN HA TANG THAI BiNH DT'oNG

BAo c,io ctrA BAN T6NG GIAM DOc
Ban T6ng Gi5m d5c C6ng ry C6 phAn Diu tu.vd PhAt tri€n Dtr 6n Ha tang Thai Binh Duong trinh bdy Bdo
c6o ndy
6i b6o c6o tdi chiDh hqp nhat gitra ni6n dQ dA d(oc so6t x6t cho ki hoat dong tn ngdy

ci
0|0|2015

30/06t2015.

CONG TY

Dim 2014.

bine tiiing nu6c ngodi ld: PACTFIC INF STRUCTURE PROJECT DEVELOPMENT
AND INVESTMENT coRPo TIoN, tcn Vi6ttit Id: PP] coRP,

TCn C6ng ty vi6t

C6ng ty hiCn dang niCm y6r rai Sd g;ao dich Chfng khoen Thenh ph5 H6 Cht Minh. Ma chi"ng khoan giao

dich:

PPI

ce,

ch
ph6H6c

6ngty tai 31/21 dudng Kha Van Can, phudng HiCp BiDh Ch6nh, euan Tht Dtc,

T4r so

HOI DONG QUAN TR] VA BAN
HQi itdng QuAn

tri

D6c

GIIM

Ong pham Dric

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Ong Pham Dtc
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da didu hdnh C6ng ry trong

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Ong Phatr Dric Trung
6ng Nguy6n Ngoc H6n
dng Trdn VIn Hidn
Ong Hi Hilu Khuong

kj, va d6D ngdy lep Beo c6o ndyl

T6ng Gidrn di5c
Ph6 T6ng Gi6m diic
Ph6 T6ng Gir;m d6c
Ph6 T6ng Girim d6c
Ph6 T6ng Gi6m d6c
Ph6 T6ng Girim rl6c
Ph6 T6ng Gi5m
tri

ngdy

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Ban ki6m

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OngNguy6n Minh Giang
Ong TrAn Einh Huy

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Truong ball (Mi6n nhi€m k6 ru ngay j0l5/2015)
TrLrdng ban (86 nhiQm kd tir ngdy 30105/2015)
Thanh viCn

Thdnh vi6n (86 nhi6m k6 tn ngdy

cAc stl KrEN sAU NGAY KfT Trruc KV Kt To/iN

l8rl2015)


CONG

Ty cO PHAN DAU rrt vA pHi.T TRrEN DU AN HA T;.NG THAr BiNH DlJctr.{c
BAo cAo c0A BAN roNG GrAM Doc Grtp rHDo)

xrir{ roLx

vr6,r,{

Moore Stephens.

TRACH NHrEM cirA BAN TONG GrAM D6c
Ban T6ng Gi6m d6c C6ng ty c6 trAch nhien hp

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.

Bio

c6o tei chinh ho-p nh6t gina niCn d6 ph6n 6nh mOt cech

L{a chqn cec chinh s6ch k6 to6n thich hqp vd ip dung c6c chinh s6ch d6 mot c6ch nhAt qudn;
Dua ra crc phin aloen vi uoc tinh mot c6ch hap li vd than trong;

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trqng y6u k6 cd do gian lan hoic bi l6i;
Ldp bao cdo t:ri chinh hop nhit giia nidn d6 tr€n co sd hoqt dong lien
ring C6ng ty se tiCp tuc ho4t dQng kinh doanh.

Ban T6Lrg Gien diic x6c nh6n ring C6ng ty da tu6n
cn

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tlc trir trlrdng

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c5c yOLr ciu n6u tr6n trong viQc

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ring s6 sich k6 todn duoc ghi ch€p mot c6ch

phir

nghiep ViCt Nam hien hdnh vd cic quy dirrh phep llf c6 li€n quan d6n vi€c lap vd trirh bdy 860 c6o tii chinh
hap nhat giila ni6n d0. Ban T6ng Giim d6c cing chiu tr6ch irhiem dam b6o an toen cho tdi sen cia C6ng ty
vd vi vey thqc hiQn c6c biQn ph6p tlrich ho. p d6 ngdn chin vd ph6t hiOn c6c hinh vi gian len vd sai pham
khAc.
an Tdng Gi6m d6c,

Ph+m Di'c Tan

rong (llam ooc
Thdnh ph6 H6 Chi Minh, nsAy 28 thdne 08 ndn 2015


IETNAM

CONG TY HoP DANH KrEM ToAN vreT NAM
ven phdng TP. Hd chi14inh:
Lau 5, Lao ocvan pnonq
56 5 Duong Nsuyan ciaThidu,
Quan 3, Thinh phd H6 chiMinh

T +84
F +84

E

w

Sd

1

(8) 3930 7062
(8) 3930 7065

nio@cpavietnan vn
etnam vn

ilw.pav

15/20]5/BCSX-BCTCIIN/CPA I,']ETM1

B,(o cAo KtT eu.i coNG TAc sorir
Kinh srii:

xir

BAo cAo rAr crfiNH rrop NrriT

H6i ddng Qu,in rri va Ban Tong Gi6m dr5c
C6ng ty C6 phan DAu tuvi Phdt tri6n DF 6n Ha tAng Thdi Binh Duong

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MOORE STEPHENS
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Nguy6o anh Tu6n
Ph6 T6ng Gi6m d5c

Minh Anh
Ki6m totu vi6n
56 Ciay CN DK}f\ kiam roiin:

Ng-uy6n Thi
-

56 Giay CN DKHN kiCm
Thay mft va dai diQn

be

07?9-20t3-075-1

CIII NHANII CONG TY HgP DANH KITM ToAN \.IpT NAM - cPA VIETNAM
ThAnh vien Heng Ki6m to4n Qudc rA Moore Stenhens
TP.H6 Chi Minh, ngay 28 tlLing 8 ndm 20!5

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92-20l3-07)-

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Ty cO prLAN D,iu rU v,i PHAT TRriN DU riN HA T,{NG rrrAr BiNH Drto]{c

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30t06t2015
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Tai ngdy 30 th6ng 06

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30/06/2015

01/01/2015

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VND

100

69.144.442.180

84.605.432.751

110

2.488.163,012

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3.7E4.491.005

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l|y

ki

Chi phi san xuAt, kinh doanh dd dang
Chi phi xay dmg co ban dd dang

V. Diu tntli

2

3.
4.

ft

Du phdng dau tu di clinh dAi hAn

VI Tii sin dii han khic

I

240

dii lun

chinh dAihan

g6p v6n vdo don vi khdc

Chi phi

tri tfu6c dai

han

TONG CONG TAI sAN
(270 = 100+200)

Q 6s3 824

48'

230

241

5.6

83.521 091

250

6.914.113.055
5.584 418.055

5.890.1s8.768

5.590.158.768

254

l 829 695 000
(500 000.000)

800.000.000
(500 000.000)

260

3.242.010.911

2,600.805.573

261

i, 242.410 .917

2.600 805.573

270

1.04r.366.451.902

E85.197.959.780

Dau tuvdo c6ng ty liCn doanh, licn k6t

Dau

584 870.447

229

III. 86t dongsan dnu tu
IY. Tii san dA dang dAi han

2

l5

.931 049 .964

28 312 805 866
(7 A11.t3A 826)

G

1.

9

222

QlA rrr nao non tuy Ke
3.

21.328.675.040

5.8

253

5

\


coNG Ty c0 PHAN E,i.u TU VA PEAT TRrEN DII AN H,l. TANG THAI Birrr DU.oNG
oat d6ng tu

ngiy 0l/01/2015 d6n 30/06/2015

Miu B 0la-DNAtN
BANG cAN Dor

Kt

TOAN Hop NHAr

clttA NrtN Do (ri6p rheo)

Tai ngny 30 th6ng 06 nam 2015

MS

NGUON YON

A-

NO PHAI TRA

TM

30/06/2015

300

VND

0l/01i2015
VND

684.717.31E.657

548.290.616.728

419.445.903.430

362.318.312.951

(300 = 310+330)

I- No ngin han
l. Phei ri nguoib6n ngin han
2 Ngudi mua tre ti6D tru6c ngdn han
3. Tbu6 vd c6c kho6n phAi nop Nhd nt6c
4. Pllai td ngudi lao ddng

5 Chr phi phdi trd ngin han
9 Plrdi ira ng;n han khec
10. Vay vd no thuC tdichinh ngdn h4n
12. Qui khen ihuong philc lai

II-

L
2
7

E.

Nndii

han
Phai tra ngudi bdn ddi han
Ngudr mua trd rian tnr6c ddi ban
Phdi trd ddi

lan kbdc

dii han
phAitri

Vay vd no vd thue tdi chinh

I. Thu6 thu nhAp bobn lar
B- v6N CH0 SO Hotr
I

310

3l

I

5.9

29

312

313

5.10

314

.1',7

E

',7

89

.399

28.630

.',7

88.97 4

t.077.313 280

1 142.813.545

2.126.053 898
4.543.749 512

2.234 801 499

149 460.988 289

682t4 615382

3 097 .295 762

315

5.11

3t9

512

423 .',727 .0t',7

522.157.114

320

5.13

26t 466.872.945

256 816.672.945

Ll68 349.030
330

332

331 512
338 5.r3

| .659 .t 67

185.912,213.777

34.516.0?2.103

34 035 739 52',7

68.072.470 425

56.449 954.121

.983

23 942.964 340

942.154.716

7l.543.sE5 829

356.619.133.245

336.907 .343.052

rr5

341

400

(400 = 410+430)

L

V6n g6p cr'ra chLl so hLru
- Ca phiiu ph6 th6ns ci q,ryin biiu quydt

410
4ll

5 t4

41la

4ll

356.619,133.245

336.907 .343.0s2

250.190.s30.000

250.490,530.000

254 194 530 000

250 190.530 000

b

r
8
ll.

4t2

i4.773.603.651

34.17

Qui dau tu phet trien

418

22.4r 0 313 978

22 4t03t3 978

Loinhuin

421

48.944.685 6r6

29

lI-

Ngudn kinh phi

r n?ng

ou von co pnan
sau thu6 chuaphdn ph6i

vi qut khic

TONG CONG NGUON VON
(430 = 300+100)

3

.603 .6s1

.232 895 .423

430
140

Thd

1.041.366.451,902

h

phij H6

Ngudi lap

rtc to:rr Irudng

Thi Lan Huong

T6 Th

885.197.959.780

361d3,

Ph.rnr Dric TAn

K]E

.730

235.30t,415.221

16.7',70.1 t7

aG
k;

\


Miu B 02a-DN/HN

BAo cAo

K]OT

eu^ rroAT DoNG KrNH DoANrr Hgp MrAT GItrA

NIEN D0

Cho lcj'hoat dong tu ngdy 01/01/2015 d6n 30/06/20J5

cHi

rrtu

MS

TM

T 01/01i2015
diin

L
2.
4
<
"'
6.
7.

Doanh thu ban hdng

vi

C6c l$oan giam trtr doanh thu

Lgl

nhu4n

dich vq

(20

0

r

p ve Dan nanB va cul|g cap

10-11)

24

rqr nnu?n rnuan ru

trong Cdng ry lien doanh. liCn k6t

25
26

doanh nghiep

no?r ogng Klnn
doanh {30 = 20+(2r-22)-(24+25)}

30

Thu nhap khdc

3

Chi phi

105 .286.444 .7',7 1

32.126.944.090

24.050.99E.704

isl

5.17

5.679.',l64

52.361.460

5.t8

/N(
dT

2.8',76.975.188

1.109.880.238

TI

2.872.032.638

1.

flHl

Phin

rr
-^'

24E.295 .944.893

20

23

lj

129 33'7 .443 47s

5.16

Trong d6: Chiphi lAi.',ay

Chi phi quan

281.022 888.983

1

Chi phi tdi chinh

10.

t29 .331 .443.475

5.15

21
22

Chiphi blin heng

281 022.888.983

5.15

10
1

Doanh thu hoat dong tdi chinh

16

Tnl 01/01/2014
it6n 30/06/2014

02

Gi6 v6n hdng b6n

3.
9.

12.
13.

14.

cung c6p dich vq

30/06/2015

khic

Lqi nhu0n khic

11.558.135

t03 33t.45s
(3.966.984)

5.\9

63.150.000

319.441.455

5.t9

4.554.355.123

3 r91.010.386

25.249 ,101.618

19.419.067.101

r

5.20

32

5.20

40

158.690.950

4'7'7

272

72',7

460 .33'7 .',730

1s8.690.950

16.934.997

25.408.392.628

19.436.002.098

5.587.303.587

4.3r1.357.658

60

19.821.089.041

ls.124.644.440

61

19.821.089.041

15.r24.644.440

(40 = 31-32)

15,

T6ng lqi nhu{n k6 toin tru6c thu6

50

(s0 = 30+40)

16.

Chi phi thu6 TNDN hien hanh

51

17
rn
^-

chi phi tbui: TNDN hoan lai

52

19.
20.

Lqi nhuan sau thu6 C6ns ty mc
Lgi nhuan sau thu6 cia cd d6ng kh6ng

Lqi nhuin sau rhud lhu nhip doanh
nshiep (60 = 50-51-52)

ki6m

21.

soit

Lni co bin tr6n c6 phi6u

5.21

62

10

5.22

nanhph6 Hi chi
Ngudi l4p

Pham Thi Lan Hucrng

T6 Thi Thfy Hn
'1

Pham Dli|c Tan


CONG TY cO PHj.N DAU TTI VA PHAT TRIEN Du AN HA TANG THAI BiNTI DU'oNG
130/06/2015
Mau B o3a-DN/HN

BAO CAO LUU CHUYEN TITN TE HO} NHj.T GIT]A NITN DO
trh,o pkrc B phip gidn tiir/
Cho kj,hoat d6ng tir ngdy 0U0L/2015 den 30/06/2015

MS T'I01/01/2015

CHI TIEU

d6n

30/06/2015

25,408,392.628

2

1

5
6

Tt

01/011014

ddn 30/062014

19.136.002,098

360 310 343

5',73

844 271

(s.619.764)

(72.378.4',73)

2 872 432 638

I 103 331.888
21,040.799.784

29.fi5.455.845
()s4.396 614.t48)

Q1.478.9-/9 s74)

l0

24311 s6s 967

2s.250 530.170

tl

68.246.418.590

18.892 751.3 79

(57s 780.932)

(2.911293.5',74)

12

(2.8',72 03,2

l5

638)

(408 152.936)

(3 906 406.692)

(2 2i8 338

16

43.32',7

(490 8r 8.700)

17

20

(40.490,418.952)

2l

(8.830.662.692)

6i6)
900

(68.000 000)
19.021.391.0s7

('/97.8t7 120)
47',7.272121

25

(r

029 695.000)

26

27

5 250 000.000

s.619.764

52.36',7

4.981.

30

(9.354.677.928)

ll

I18 715.568 887

l4

(69.666 800 000)

(44 353.384.t47)

19.048.768.887

(26.973.s1t.2s0)

t7

3',79

8

868.897

50

(r.296.327.993\

(2.967.301.126')

3.784.491.005

10.,113.63r.1I3
7.446,329.981

Ngudi IAp

T6 Th!Thny Hn

067

60
'70

Pham Thi Lrn Huong

460

Pham Dtic Tan


CONG Ty

co

PHAN

Diu rtt vA PHAT TRrtN

THUYET MINH DAo C'io TAI CFIiNH HoT'

1.

THONG TIN KHAI QUAT

l-l

Hinh thfc s6 hau viin

DU AN HA Tj.NG THAr BiNH DUONG

NIAT

MaLr

B 09a-DN/HN

thir I8 ngdy 3l th6ng 12 niln 2014.

ty vii:t bane di:ng nu6c rgo:Li ]d: PACIFIC TNFRASTRUCTURE PROJECT
DEVELOPMENT AND INVESTMENT CORPORATION, t6n vi6t dt ld: ppt CORP

T6n COng

V6n diCu 16cnaC6ngty 1d260 000.000.000 ddng
C6ng ty hien dang

ni€ll y6t tqi

S
giao dich Chirng khoar Thdnh ph6 Hd Chi Minh. Md chtng

khoAn giao drch: PPI

Tru s6 chiDh. cira C6ng ty tai 31/21 Kha Van Can, Plrudng HiCp Binh Ch6nh, euan
Thiinh phd H6 Chi Minh

Tht Eric,

56 lao d6ng tai ngny 30/06/2015 la 65 nguoi (tai Dgay 3t11212014 td: 52 ngrLdi)

1.2

Nginh ngh6 kinh do^nh yi horr dong chinh

v6n tei; Ban bu6n n6ng, l6m sdn ngut,6n lieu

I-ICM); BhD l6 thrc phanr tfong c6c cria hdng
rhir. riruy .a . rau. qu;. duorg. .nr r/ -dc \;n

ng sdn,
Dau

tu

gi6 blit
6, quAn

van lAi.
hd nghi


CONG Ty c0 PHAN DAU rrl vA pH,i.T TRriN DUAN HA TANG THAr BiN'H DrtoNG
860 c6o tdL chiih ho..p nhat giiLa niCn dd cho kj, hoar dong tir
01/01/20l5 d6n 30/06/2015

THUYOT MINH BAo Cl(o T,i.I cHiN.H HoP NI.LA.T

Mar B 09a-DN/HN

Xay dung c6ng rrinh dudng sir vi dudng b6 chi tiet: xay dung c6c c6ng trinh giao rh6ng; Xay
dLlng c6ng hinh ky thu6t daD dlrng kh6c. Chi ti6t.x6y d ng cnc c6Dg trinh c6DS nghiep, dAn dung;

dtng

1,1,

I

Ciu tric doanh nghiEp
Tai ngny 30/06/2015, C6rg ty c6 c6c c6rg ry coll vd c6ng ty ti6l1 k6t nhu sau:
Hoat ddng

clfnh

Ji

tC

quY6t
C6ng ty con
- C6Dg fy C6 ph6n BT Thri

Thira-Binh Thinh

Quin

li

du 5n BT

99,8%

COng ty li6n k6t

-Cong ty Co phAn Ddl ru
-

&

Phat

trrin Ha ting Kinh Xay

C6ng ty C6 phen Xay dung C6ng h inb Criu

- C6ng ty C6 phen

XNK N6ng

s6n Thdi

Binh

Long

Xey

du

ng, kinh doanh

BDS

49%

kinh doanh

BES

30%

dtr Dg,

DLLong Kinh doanh n6ng s6n xu6t

45%

khau

Tuyen

bi5 va

khn ning so s:inh th6ng tin tr'6n Bio crio

tii

chinh ho,p nhiit

dau ho,c sau ngdy 1/1/2015.

dlng tfCn Bdo cio

tii

chinh hop nhdt cirng

duoc do da dLqc rin r ro.r, \a
2.

KV

Kf ToAN,

Ki

k6

Do),{ vr

lri h b;)

rri\

ty da trinh bdy hi hoic phan loai lai mot s6 noi

(.lLroc soan lap dua trCn Quy6t dinh s5

ki nim 2014

l]hdt qud

.

rE sU DUNG TRo\c KE I oAN

toin

Don vi tidn tA siL dung trong k6 to6n
86o cio

tii

chinh hqp

nhit

kem tleo drroc trlnh bdy bing D6ng ViC! Narrr (VND)
10

{


C6NG TY CO PH,{N D,iU TLI vA PH,iT TRIIN Du /iN H4 TANG THI.I BiNH DTIOT.{G
hop nhet giiia ni6| d6 cho kj, hoat d6ng rt ngdy 0 t/01/20l5 ddn j0/06/2015
THUYET MINH BAo cAo TAI CHINTI Ho.P NHAT

Mau B 09a-DN,(IN

3.

CHU^NM

VA CIIE DO

cl6

ep aung

aa

t6 toin

Ki TOiN iP

DUNG

ty ep dung Ch6 dO K6 roAn DoaDh nghiep Vi6t Narr clugc ban hriDh kdrr rheo Th6ng ru s6
200/2012,rm-BTC ngdy 22 thiDg l2 nbn 2014 do BQ Tdi chtutr ban hnnh.
C6Dg

Tuy6n b6 vd vifc fuAn

thi Chnin

muc kii

torr vn

Ban GiSrr d6c C6ng ry dem beo dA tu6n thir dAy drl

L

Chi5 dO k6 to6n

cic Chu6n rnuc

k6 to6n ViCtNam vd Che dO ki:

cAc cHiNH sAcH Kx ro.iN ip DVNG
Co sd

lip

B:io crio

liichinh I'op nhit

Gi

rEr

ri
Cds&hqp nhat bio cro
860 cio

tii

tii chilh hop nh6t

chinh

hop nh6t c6c Beo c6o

.

rii

chiDh cira C6ng ty

vi

860 c6o tdi chjnh cua c6c

ri C6ng ty c6 khri niing ki6rn so6t cdc chiDh s6ch rai
nhin thLr duoc lo-i ich rir hoat dOng cira c6c c6ng b,

chinh vd hort d6Dg cira c6c c6ng ty nhan dau tu

""1

khoan dau trr o c6ng ty cou d6

Trong Irudr1g

ho.

p cin thiait, 860 c6o Ldi chinh cira c6c c6ng ty coD aluoc diSu chirh d6 cic chinh
ip dung tai C6ng ty vd c6c c6ng ty con kh6c ld gi5ug nhau

s6ch k6 to6n dlrcrc

Tat ce crc nghiCp vu vd s6 du gita c6c c6Dg ty trong cirng tap doin
c6o rdi chinh

hnu cua c6ng ty con dLroc tinh giam vdo phil
co Jhla vU rang bl.oc \; co k ; nr.re birdap klroe|l

16

dlro.

c loai b6 khi hop nh6t 860

do.

H9p nh6t kinh doanh
Tdi sen, c6ng ng v?i,c6Dg no trarr tdng cLia c6ng ty con duo-c xric dinh theo gi6 tri

li cira tai san duo-c lnua dugc ghi nhan v
sinh hoat ddng mua c6ng ty con
hop

ho-D

li

tai Dgiy


CONG Ty

cd pHi.N Di.u rrt v;. PHAT TRrtN DU IiN IIA TANG THAr BiNH D u uNG
30/06/2015

TIIUYET MINH BAO CAO T,\I CHiNII HOP NHAT

MaLr B 09a-DN/HN

:3

NH,

Ic

lTr

ir\

12


coNG Ty cd pH.iN Di.u rtl v;. PHAT TRrtrN DU AN HA TANG THir ts.iNH DrtoNG
860cAotdichinhhopnhitgiiarrienddcholihoatdonltirnsiy0l/01/20l5diln30/06/2015

Nhd xuong vd vat kiiin
M6y m6c va thi6t

trnc

Thict bi, dlng c! quan

li

bi
PhLrorg tiCn vi,n tii

4.

( {C cHi\H

SACH

Ki

vd tdi saD

S6

l0

n[m

-

30

-

08

05
03 -

kbec

04

l0
I0

TOAN AP DUNC (TIEP THEO,

Nguyin ric k6 roin chi thi rrd rruric
6n vA viqc kCt chuyCn ciic khoin chi phi ndy vdo chi

phi sin xuit kinh doarh cira c6c kj, k6 toiD sau.

crliatiLrg hgp diing.

l3


Diu ru

CONG TY

co

Beo c6o

chinh hqp nh6t sina

tii

PHAN

vi

DiCD

PHAr rRriN DV'(N H4 rANc rHAI BiNH Dr.lctt'{c

dq cho ky hoqt d$ng

ti

ngdy 0i/01/2015 d6n 30/06/2015

T}TUYET MTNAT BAO CAO TAT CHi\'H HO? N'HAT

,{.

M6u B 09a-DN/HN

c{c cHiN|| sAc Kf ToAN Ap DUNG (Tl ap T

EO)

Nguyon rac (e ro,rn Nrt pnar rrA
Cac khoan Dq phai tfa duo. c theo d6i chi ti6t dreo ki han phdi trd, d6i
plrii tre vd cdc yeu t6 kh6c theo llhu ciu quil li cLla C6ng ty

tuo.

ng phai tra, loai nguyen tc

Cdc khoen nq pldi tra bao g6m phii tri ngudi b5n, phei tr6 no vay vd c6c khoan phai tre khec ld
cdc khoan llq phni trn duqc xdc djnh gdn nhu chic chin vA gi6 tri ve thdi gian vd duqc ghi nhan
kh6ng th6p hon nghia vll phaithanh toen, dugc ph6n loai nhu sau:

.

Ph6i

.

Phii trA khAc g6ln c6c khoan phii he kh6ng nang tinh thuong mai, kh6ng li€n quan diin giao

ra nguoi br6r : gdm

cdc khodn phai tra mang tiDh ch6t thuong mqi
h6a,
vu,
tdi
nua hdDg
dich

sen giira CdDg ly vd ngtLdi bnn

phit sinh tii giao dich

dlch mua b5n, cung c6p hing h6a dlch vu.
Nguyan t;c ghi nhan Yi vi5n h6a cdc khoin chi phi (ti vay

Tit ci

c6c chi.phi la; vay dlro. c ghi nhan vio 860 ceo K6t qu6 hoat dong kinh doanh khi phat sinh,
trir khi dugc v6n h6a theo quy dinh cta chuan mirc k6 to6n "Chi phi di vay".

Nguy6n

tic ghi nhin chi phi phai

tri

Cric khodn chi phi thpc t6 chua chi Dhung d[Qc trich tfuoc v.o ch; phi sarr xuit, kinh doanh trong
kj, de dam bao khi chi phi phet sinh thuc tC khdng gay dot bien cho chi phi sin xuat kinh doa h tran
co so den bao nglryCn tdc phir ho. p giila doanh thu vd chi phi

Nguy6n

dc ghi

Vor. diu

Lu

cua

nbAn

viil

chri sd hfru

chl so iJ drroc glri nlle|

Lheo Jo rorr

rh|c gop cua chu ,o hriu

Thing du v6n c6 phin dLrgc ghi nhen theo s6 chdlh lech 16r hon/hoic nhd hon giiia gia thuc te phiit
hinh vn mpnh gii c6 phi6u khi phdt hinh c6 phi5u lin diu, ph6t hdnh b6 sung hoic tii phit hinh c6
phreu qut.
i nbuan chua ph6n ph5i x6c dinh trcn co so k6t que kirh doanh sau thu6 thu Dhap doanh nghiep
16 ci'a C6'rg ty.
vd viec pb6n ph6i lei nln'aD honc xir
Lo.

li

Loi nhu6n sau thu6 cna C6ng fy drgc t.ich chia co hlc cho cic co dong sau khi duac phC duyCt boi
Hoi d6ng cd d6ng tai Dai hoi thlrd,rg njen cira C6ng ty vi sau khi cl;i trich lap cic quy ds trii theo

t

leu lq cua Lorlg ry,

Nguyen

tic vi phuong phip gl'i nlnn do^nh thu, thu nhap kh6c

Doanh thu b6r hdng rlucrc ghi nhan khi ddng thdi tb6a inan t;t ca narn (5) diau ki6n sal..
C6ng ry da chuy6n giao phin l6n riri ro'v?L lo. i ich gin lidn v6i qLryln sd hnu snn phim hoac
lr.Ig h6a cho rrguoi mUa:
(b) C6ng ty kh6ng cdn n5m giir quyen qu6n li hAng h6a llhu llgubi skienr so6t hdng h6a;
(c) Doanh thu droc xAc drnh tuol1g di5i chic chin;
(d) C6ng ty sc thlr dBoc Io. i ich kinh ti5 tu giao dich btu hdrg; vir
(e) Xic dinh duo. c chi phi li6n quan d6n giao dich b6n hdDg

(a)

t4


CONG TY C6 PHAN DAU TU'VA PHAT TRIiN DU AN HA TiNG THAI BiNH DT'ONG
Beo c6o tdi chinh ho-p nhat gina ni6n d6 cho kj, hoqt d6ng ti nrdy 01/01/2015 d6n 30/06/2015

THUYTT MIN'H BAo cAo T,i.I CHiNTI HoP NHAT

1.

cAc cHiNn sAcn r
ir

Miu B 09a DN,4IN

tuNG Grtp THEo)

b6n (4) diou ki6n saul

rar Doan

rhLr

duoc

ric di h ruo

g doi ch;c chin:

nhr4i ngi) cric Ba gc;Idoi lelo;n: v;
(d) X6c dinh duoc chi phi phrit sxlh cho giao dich ve chi phi d6 hoan thanh giao dich cung cIip dich

v!

d0

Hop llOEq xev dlrns
Doanh thu vd chi phi crla bqp ddng xAy d!ng

dLro-c

ghi nhanl

c6rg viCc da hodn thdnh duqc khrch lrdng x6c nhaD trong kj,duo-c phan dnh tren h6a dor dA lap.

Khi k6t qxe thgc hiqn hop d6ng kh6ng th6 u6c tinh mot c5ch d6ng tin c^y, trudrg

ho.p C6ng

ty c6

chAn,

Nguy6n

tic

k6 torin giri v6n hdng bAn

Bao gdm giri v5n cira sau phanr, h:ug h6a, dich vu, brit ddng s5n

thu trong

ki.

duoc x6c dinh ld

Nguy6n

tieu

1u

tic vd phuong phdp ghi nhan chi phi tni chiuh

" Chi phi di vay: Ghi nhAn hing thAng

NguJ6n
thu6 thu

diu tu b6n trong L:i (Ld ci ch; phi

tic vi phuong ph{p ghi

cin cir

trCrr kho6n vay, lai suiit vay vd s6 nga) vay thuc te.

nhrin chi phi

thui thu nhip doanh

ngtriCp hien hnnh, chi

phi

nhip dornh nghiop hoen Iai

Chi,phi thu6 thu Dhap doaDh nghi6p (hoac thu r)hAp thUe thu nh4p doanh nghi-ip): Ld t6ng chi phi
thu6 thu nhap hi€n heuh vd clri phi thue thu nhAp hoan lai (hoic thu nhap thue thu nhap hiCn henh
vd thu nhAp dluC thu rhap hoan lai) khix6c dinh loi nhuen hoac 16 cira mot ki.

.

Chiphithu6thunhipdoanhnglrieplri.:nI;rlr. la so

tbrre thu nhap doa,rh nghi€p ph6i n6p tinh
tren thLr Dhap clriu thu6 troug ndrn va thue suit thLri thu nhep doanh nghiep hiOn hdnh Thu6 thu
nhap hien hdnh dugc tinh drra tr6n thLr rbip chiu thue vi tbu6 suAt 6p dung trong kj, tinh thu6.
Khoen thu nlrep chi thue chenh 6ch so v6i loi uhLrdn k6 torin li do di€u chinh ciic kho6n ch€nh
lech giua lqinhuaD kC toAD vi thu nhep chru thue theo chinh siich thuC hi6n hdnh.

i5

{


CONG TY Co PH,iN DAU TU VA PHAT TRIfN DIl AN H4 T,{NG THAI BiNI{ DUONG
Beo c6o tdi chinh ho-D nhit giira niCn dO cho ki hoat dong tiL ngay 0l /01/2015 ddn 30/06/2015

THUYfT MINH Bjio cAo TAI CHINTI Hc'P N'HAT

4.

Mau B 09a-DN/HN

cAc cHiN'H sAcH Ki roi.N Ap DVNG (Trtp THEo)
thu6 thu nhip

trLLc

hoin I;ri phii

n a

trong ndm; hodn nhap

ti6p vdo v6n chir so hiiLr.

Cong
thu6

q

co nglria v!r ngp

lhui thu nhip

doaDh Dghi9p v6i thue suat tn 22% trCD thu Dhap chiu

U6c tinh k6 to6n
ViCc lap 860 ceo tdi chinh hqp nlrlit tuan thir theo cic Chuir mr,rc k.: toan Vict Nam, Chi: dO kii
to6n (doanh nghiep) ViCt Nam vi cec quy dirh phip li c6 li6n qual d6n vrQc lip vn trinh bdy,Beo
c6o tdi chinh hop nhat y6u ciu Ban Cidn d6c phai c6 nhiing u6c tiDh va gia diDh anh huorg dCn s6
1i0u b6o c6o v6 c6rg ng, tei san vd viec linh biy cAc khoin c6ng ng vi tii san ti6rn tarrg tai rrgay
lap 860 caordi chinh hap nhat cing nhu cic s6 li9u b6o c6o vO doanh thu vi chi phi trong su6t ndm
tdi chinh. Kot qu6 hoat dong kiDh doanb thuc te c6 the khec v6i c6c u6c tinh, gie dinh dit ra
C6ng cu

tii

chinh

Ghi nh5n ban ddu

Tqi ngiy gLri nh{n ban ddu, tii sdn tii chinh dLlo. c ghi nhln theo giri goc cong c6c chi phi giao dich
c6 li6n quaD truc tr6p d6n vi€c mua sim tdi sin tiii chiDlr c16.
C6ng cq tdi chilh cLla C6ng ty bao gdm ri.:n rnat. ti6n gi; ngAn han. cdc kho6n tlrong duong tidn,
cec khoeD phai dru ng6n h4n vi cic kho6l phni thu kb6c, c6c kho6n ki quy, c5c khodLn cho vay,
c6ng cu tii chinh c1a duoc Dieln yi;t !i chua niem jet va cdc cong cu tai chrnh ph6i sinh.
C6ng no t:ii chinh

T4i ngiLy ghi nhin ban u, cdng Dg tai chrnh dugc ghi nheD theo
c6 li6nquar truc ti6p d6n viCcphithdnh c6ngnqtdi chinh d6.

gii

g6c cong

cic chi phi giao dich

tir chilh cria C6ng ty bao g6m cac khoiin phii trd nguoi bdn, phdi tre kh6c, c6c khoen chi
phi phii ffA, cec khoin no thu6 tdi chinh, cAc khoen vay vd c6ng cu tdr chinh phii sinh..
C6ng no

Hien tai, chua c6 quy dinlr vd danh gi6 l4i c6ng cu tdi chinh sau ghi nhan ban deu

Lal n en co pnreu

luu

h?LDh

trong

chuy6n d6i

vi

ki

Lai suy giem tfOn c6 phi6u duqc x6c dinh bbng vigc didu chinh lgi nhudn hoac

qLryAn chgn c6 phi6Lr

16

16

cHl

GTl

r€t!

EI

fiN


coNG Ty c0 PHAN DAU

ru vA pHAT TRrtN DU AN HA TANG rHAr BiNH Dfiol'{c

860 c6o tar chinh ho.p nhtt eiira nien dO cho ki, hoat dQng tir neiy 0l/01/2015 d6n 30/06/2015

THUYt,T MINH BAo CAo TAI CHiN'H HoP NHAT

1.

cAc cHiNH sAcH

x-e

roAr

Ap

M6u B 09a-DN/HN

ott\c ttripTHEo)

Cfc bCn liCn qu.rn
Duoc coi ld c6c ben lien quan le cic doanh DghiOp k6 ce C6ng ry M9, c6c C6ng ty con cira C6ng ty
Me, c6c c6 nhen trlrc tiep hay gien tiep qua D10t hoic nhi6u trung gian c6 quy6n kiem so6t c6ng ty
ho;. -hi- ,.r.,iar,..odr cl,ur; \oi C6flU l). (;c teu lieD kiL..ac ci rrl',ir irdJ lrttc liap hoic gi;n
tiCp nam quyen biCu,quyet cira C6ng ty ma c6 anh huong d6ng ke d6i v6i C6ng ty. Nhilng chuc
tr6ch quan li chi ch6t nhu Gi6m doc, vion chric cira C6Dg ty, nhnng thdnh viCn than can trorg gia
diDh ctla htng ce nh6n hodc cic bcr licn kct ndy ho+c nhnng C6r1g ty li6n kCt v6i cec c6 nhen ndy
cfrng dugc coi ld ben li6n quan.

860 c:io b0 phan
Bd phaD ld thdnh phdn c6 thd phan biet dtro-c cua C6Dg ty tlurn gia vno viCc culg cdp s6n ph6m

hoic dich vu c6 1i6n quaD (b0 phan theo llnh vUc kiDh doallD, hoiic vio viec cung cdp san pham
hoic dich vu trong pharn vi mot m6i trlrdDg kiuh tC cI th6 (b0 phan theo khu vlrc dia li) md b0
plrdn na) cd fui fo vi loi rch
16 klrac roi cric bg pn4rr kirrh doanh khac. Ban giem ddc cho rang
"inlr
phan
C6ng b/ hoat dong trong cec b0
theo linh vsc kinh doanh ld kinh doanh diQn nnng, x6y lnp.

li

duy nhdt la ViCt Nam. 860 c6o

rRiN

BANG c;.N Dor K,E ToAN.

hoat dong kh6c vd hoat dong trong mor bo phdD theo khu vlrc dia

b0 pha.n

sE

duqc

le-p

theo linh vlrc kinh doanh

s.

TH6NG TrN Bo suNG cHo cHi Trtu rRiNH BAy
B,io cio KtT euA HOAT DoNG KrNH DoANH

5.1

Ti6n

vi cic khoin tuong duong ti6n
30/06/2015

VI.{D
Trdn m6t
r

r

ren gur ngan Dang

T6ng

895 589.794

1.436.159.844

592 s13.218

2 348 331.161

2.488.16J.012

17

0l/01/2015
VND

3.784.491,005

!cF

IO

i fic


cONc

ry co PHAN DAU ru

vA PHAT TRITN DI/AN H4 rANG THAI BiNH DrtoNG

Bdo c6o tdi chinh hap nhit siira niCn dO cho ki, ho?t dOns tu rrsdy 0l/01/2015 den 30/06/2015

THUYET MINH BAO CiO TAI CHIN'H HO? N.HAT

5.2

PhAi thu cna kh6ch

MAu B 09a-DN/HN

hine
0t/01t2015

30/06/20rs

VND

r) Phii thu cna khtch hing ngin

hlr

- Ban Qudn Lj, dy dn

- T6ng C6ng

nd tdng

tyDiu

duins Hii Chi Minh
*i6n & Quan ti da dn

1225 939 594


- Cuc qudn li dudng b0IV
- Phoi thlt cdc khdch hAng khdc
P r;i rhL kh.ch lran3 hoer ,rqng kinh doanh

dt
thutu

ct

An chung

dn khu toi tlryh cu

bit dqrg

Ne\rtatw

Bin Luc

7

775 872 963

4 854 756.966

9 446266131

4.685.816.924
168.910.046

9 223 308 129

222.958.002

1N

679 872 963

b) Phei thn cirA hh6ch hAng ddi h:ln

lip

th6ngfin tai LongAn
ty C6 phin Etiu tu Xd)) tt4ng|d K, thudt

- Sd Giao

- C6ng

- Phai thu cdc khdch lldng khdc
Phi, | . r \ rach rd.rg .ro.l[ dang kinh do"nh

b;l

434.880.099.172

275,504,881.027

259 .523 .400 422

108.312.418.942

19'7 284 932.383

90 052.245 3E3

45 681 8t2.12'1

t6 556 654.912
175 356.699 450

dang

18.260.173.559

16't t92.462085

66.151 300 t83
- Phai thl d( dn Khu dAn ct nnh
- Phir thu cdc khtich hdng khdc

Ph

6t0.777 619

t7t.189 689

Trong do. pl.;i thLr lh"ch h,ing rd,i cdc ben li6n qurn
C6ng D, Cii phin Diu nr Xdy ttqs Ciru Long
Ph6i thu khech hdng hoat dQng xay

|

8.205.711.Al9

267 627.041

sdn
- Phdi

16.592 39 | .63

3 547.858 000

tu Phdt

- Phtii thu

26.038.657.762.

13.02'7,611.293
8.1',72 9 ).4 .327

Phei thlr kh6ch h:ing ho4t dong xay lap

VND

2

T6ng

108 882.399 267

69 612 955 383

97 529 546 702

20.004.000

20.400.400
301.543.538.789

447 .901 .710.7 65

Phlii thu khic
0l/01/2015

30/06/20r5

Cii ir!
Ngin hr,n
' Phiithu lan tngthic6ng c6ngrrinh
-

Ki

cuqc.

ehis6

42.000 000

t4.291325

t6.214 621

Diihin

82.821.985.754

- Phdithut?m Llng thicdngcdng trinh

5',7

-Phiithu ongNguyan Quang Duy
- Phdithu Bi TrinhThiNhung [21

12.991.942 249

'PhdithL,ong Le Hmg

Hiit3l

'Cdngty

t

| 0ng

I 56t

3 259 260 913

- Phrii rhu khdc

Dic [a]
' Phdi rhu khic

t.575.415.630
t18 305

3.317.4',15.591,

ki qu'

C6 phdn Ph6t

Du Dhdns

Gii t.ishis6

lll

dnNhdThi

l

66.685.118.166
47

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574191741

t2 99t 342 219

r00 000 000

3 t00 000 000

2 150.000 000

2 150 000 000

3 012 888

3i

I

4.49r485 t75

868 384 175

86.r39.461.348

68.260.s33.796

lll

Phni thu Ong Nguy6n Quang Duy:
phin tuong.duong s6 ti6n 11.807.622.125
vd Ong Tuan da chuycD lai khoan n,r- cho
29 th6ng I ndrn 2013. Ong Duy caln ket lhauh t
t ong ry bir diu l€ r . tlrar,g 4 .ra.ir 2015 cho oerr \lri

18

lrEr rro

Duphdng

tll