Báo cáo tài chính quý 2 công ty mẹ (đã kiểm toán)

CONG TY TNHH D|CH VU Tg VAN TAI CHINH KE TO AN VA KIEM TO AN NAM VIET
NAM VIET AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES CO., LTD. (AASCN)
29 Ho^ng Sa, P. Da Kao, Quin 1, TP. Hd Chi Minh, Tel: (84-8) 39103908; 39104881 • Fax: (84-8) 39104880


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CONG TY C6 PHAN BAU TIT VA THlTONG MAI DIC
Bio cio tii cbfnh

cho ^^ k toin tCr ng^y 01/01/2017 d^ing^y 30/06/2017
di dirg-c soit xtt


C6NG TV C6 PHAN BAU TlTVA THtTONG MAI DIC
13-13 Bis K^^ B6ng, P9, Q.3, Tp.H6 Chi Minh

Myc Lye

nqi dungtrang
bAocAoc0abant6nggiAmb6c02-03

BAOCAOSOATXTTH6NGTINTAlCHlNHGl0ANlNB004
BAO CAO TAl CHfNH BA BtTQC SOAT X^^T
Bang cdn ddi ^k toin05 - OS
BdocdokitquiihoQtd$ngldnhdoanh09

Bdo cdo luu chuyin tiin t$20 -111^^
BdnthuyitminhBdociotaichlnh12-50

rAici
VA


C6NG TY CO PHAN DAU TlTVA THITONG MI DIC
13-13 Bis Ky Bdng, P9, Q.3, Tp.Hd Chi Minh

BAO CAO CUA BAN TONG GIAM DOC
Ban Tdng Giim d6c C6ng ty Cd phin Biu tu vi Thucmg myi DIC (sau day gpi tit 14 "C6ng ty") trinh
biy Bio cio cua mlnh vi Bio cio tii chinh cua C6ng ty cho ky ki toin tit 01/01/2017 den 30/06/2017.

Khii quit
C6ng ty Ci phin Diu tu vi Thuong myi DIC dupe chuyin tO doanh nghi|p nhi nude, li thinh vidn
thudc C6ng ty Diu tu Phil triin Xiy dyng theo Quyit djnh si 1981/QD-BXD ngiy 09 thing 12 nim
2004 cua B trudng B0 Xiy dvmg.

Giiy chdng nh|n ding ty kinh doanh sd 4103003047 do SO Ki hoych vi Diu tu Thinh ph6 Hd Chi
Minh cip ngiy 14 thing 01 nim 2005, ding ty thay ddi lin thii 19 ngiy 03 thing 03 nim 2016 theo mi
sd doanh nghiyp 0302979487.
LInh vyc hoat dOng kinh doanh cua C6ng ty:
>Thi c6ng xiy lip cic c6ng Utah din dyng, cdng nghiOp, giao th6ng, thOy lpi, cip thoit nude, x\i ]f
mdi trudng, dudng diy vi trym biin thi, c6ng trlnh hi ting khu cdng nghiOp, khu dd thi;
>Mua bin vit liOu xiy dyng, v|t tu thiit bj phyc vy xiy dyng;
>Khai thic, chi biin khoing sin lim v^t HOu xiy dyng, khai thic v$n chyyin dit, cit di san lip m^t
bing;
>Mua bin hing ndng sin, thyc phim, thi cdng my nghO;
>Mdi gidi bit ddng sin, djch vy nhi dit; Kinh doanh nhi d; cho thud kho bii, vin phdng, nhi xudng;
>Kinh doanh v^n tii hing bing d td vi dudng thdy;
>Sin xuit vit li^u xiy dyng trang tri ndi thit, ngdi miu (khdng sin xuit tyi try sd); sin xuit chi biin
gd, sin phim gd (khdng chi bien tyi try sd); mua bin gd rtmg trdng hoic nhip khiu;
>Gia cdng co khi, sin phim ccr khi (khdng gia cdng tyi try sd); mua bin, thi cdng vi lip dit hO thing

diiu hda nhiOt dO;
>Diu tu phit triin khu cdng nghiOp, hy ting ty thuit dd thj, khu cdng nghiOp, khu chi xuit, khu
cdng nghO cao;
>Sin xuit vdi, xi ming vi thach cao, sin xuit bd tdng;
>Trdng ciy cao su;
>Sin xuit Plastic vi cao su ting hyp dyng nguydn sinh.
Try sd chinh cda Cdng ty tyi 13-13 Bis K^ Ddng, Phudng 9, Qu(m 3, Thinh phi Hd Chi Minh.
Cic sy kiyn sau ngiy khda si ki toin lap bio cio tii chinh

Theo Nghj quyit HDQT si 06-2016/NQHDQT.DIC-INTRACO ngiy 11/03/2016 thi Cdng ty sd tii co
ciu hai nhi miy ngdi: Nhi miy ngdi tyi Quin 9, Tp.HCM vi Nhi miy ngdi tyi QuOn Binh Chinh,
Tp.HCM dd thinh l$p cdng ty cd phin. HiOn tyi Cdng ty dang thyc hiOn cic thii tyc di giai thi hai nhi
miy trdn di thinh lip cdng ty cd phin. Ngoii ra, khdng cd sy kiOn trpng yiu nio xiy ra sau ngiy lip
Bio cio tii chinh ddi hoi dupe diiu chinh hay cdng bi trdn Bio cio tii chinh ty ki toin tir 01/01/2017

din 30/06/2017.
H$i ding Quin trj, Ban Ting Giim die, Ban kidm soit trong ty ki toin tir 01/01/2017 din
30/06/2017 vi din ngiy lap bio cio niy nhu sau:

Hpi ttSng Quin tr\
6ng Nguydn Ddc HiiChi tjch
Bi Ld Thj Thuy NgaThinh vidn
6ng Nguydn Vin QuyinThinh vidn
Bi Vtt Thj HoaThinh vidn
6ng Duong Binh ThiiThinh vidn


CONG TY C6 PHAN DAU TlT yA THtfONG MAI DIC
13-13 Bis Ky OSng, P9,0,3, Tp.HS CM Minh

BAO CAO CUA BAN TONG GIAM DOC (tiip theo)
Ban Thng Gidm She

Qng Nguyin D\ic HAiTSng GiAm die
Ong Duong Dlnh ThAiPhS Ting GiAm die
6ng Nguyin Manh ChiinPh6 TSng GiAm die
BA LA Thj Thiiy NgaPhS Ting GiAm die
6ng Dinh Tiin DungPhS Ting GiAm die
Ong VO QuangPhS Ting GiAm die

Ong Nguyin Quic NhAnPhS TSng GiAm die

TOngAy 01/04/2017

Ban kiim soil
BA Bifng Thi Kim ChAuTrudng ban
Ong LA BA KhAnh AnhTruong ban

BA B^ng Thj Kim ChAuThAnh viAn

TOngAy 17/07/2017
Bin ngAy 13/03/2017
TOngAy 22/06/2017 din ngAy
16/07/2017

Ong V6 Quic TOThAnh viAn
BA LA Thj ThinThAnh viAn
Kiim toAn viAn

CSng ty TNHH Djch vy TO vin TAi chinh Ki toAn vA Kiim toAn Nam Vit (AASCN) da thyc hiin soAt
xAt cAc BAo cAo tAi chlnh ky ki toAn tit 01/01/2017 din 30/06/2017 cho CSng ty.
CSng bl trAch nhi^m cua Ban Ting GiAm die doi vSi bAo cAo tAi chfnh
Ban Ting GiAm die CSng ty chju trAch nhiSm vA vi$c lAp BAo cAo tAi chinh phAn Anh trung thyc, hyp ly
tinh hlnh hoyt dung, kit quA hoat dng kinh doanh vA tinh hlnh luu chuyin tiin tA cua CSng ty trong ky.
Trong quA trinh lAp BAo cAo tAi chinh, Ban Ting GiAm die CSng ty cam kit da tuAn thu cAc yAu ciu sau:
•

Lya chpn cAc chinh sAch ki toAn thich hup vA Ap dyng cAc chinh sAch nAy mt cAch nhit quAn;

•Bua ra cAc dAnh giA vA dy doAn hyp ly vA thn tryng;

•LAp vA trinh bAy cAc bAo cAo tAi chinh trSn co so tuAn thu cAc chuin myc ki toAn, chi d ki toAn vA
cAc quy djnh cS liln quan hiln hAnh;
•LAp cAc bAo cAo tAi chfnh dya trSn co so hoat d^ng kinh doanh liSn tyc, trir truSng hyp khSng thi
cho ring CSng ty sS tiip tyc ho^t d^ng kinh doanh.
Ban Ting GiAm die CSng ty dAm bAo ring cAc si ki toAn duyc luu gift di phAn Anh tinh hlnh tAi chinh
ciia CSng ty, vSi mile d$ trung thyc, hyp ly tai bit cii thSi diim nAo vA dim bAo ring BAo cAo tAi chinh
tuAn thu cAc quy djnh hif n hAnh cua NhA nude. BSng thSd cS trAch nhiym trong vile bao dAm an toAn tAi
sAn cua CSng ty vA thyc hi$n cAc biln phAp thich hyp di ngAn ch^n, phAt hiin cAc hAnh vi gian ln vA
cAc vi ph^m khAc.
Ban Ting GiAm die CSng ty cam kit ring BAo cAo tAi chinh da phAn Anh trung thyc vA hyp ly tinh hlnh
tAi chinh cua CSng ty tai thdi diSm ngAy 30 ftAng 06 n^m 2017, cung nhu kit quA hoyt d^ng kinh doanh
j^n tir O^01/2017 din 30/06/2017, phh hyp vdi chuin myc,
yiSroifhiSn hAnh cS liSn quan.

TSng GAme
Thanh phhHd Chi Minh, ngay 28 thing 08 nSm 2017


CONG TY TNHH D|CH Vy Tl/ VAN TAI CHINH KE TOAN VA KIEM TOAN NAM VIET
NAM VIET AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES CO., LTD. (AASCN)
29 Hodng Sa, P. Da Kao, Qu|n 1, TP. H6 Chi Minh, Tel: (84-8) 39103908; 39104881 - Fax: (84-8) 39104880

AASCN
SA : 296/BCSX/TC

BAO CAO SOAT XET
THONG TIN TAI CHINH GltfA NIEN BQ
Kinh gui:Cdc co dong, Hpi dong Qudn trj vd Ban TAng Gidm doc
Cong ty Cd phAn Bau tu vd Thuong mpi DIC
Ching tai da sodt xdt bdo cdo tai chinh gitta nita d0 kirn theo cua C6ng ty C8 phAn BAu tu vd Thuong

mai DIC, dupe Ipp ngdy 28 thdng 08 ndm 2017, tit trang 05 dAn trang 50, bao gdm Bang can d6i kA todn
tpi ngdy 30/06/2017, Bdo cdo kit qud hopt d0ng kinh doanh, Bdo cdo luu chuyAn tiAn tA cho ky kA todn
tir 01/01/2017 dAn 30/06/2017 kAt thuc cung ngdy vd Bdn thuyAt minh bdo cdo tdi chinh.
Trdch nhipm cua Ban TAng Gidm doc
Ban TAng Gidm dAc Cong ty CA phAn BAu tu vd Thuong mai DIC chju trdch nhiAm 1^p vd trlnh bdy
trung thqc vd hpp ty bdo cdo tdi chlnh gitta nita d0 theo chuAn mqc kA todn, chA dO kA todn doanh
nghipp Vipt Nam vd cdc quy djnh phdp ty c6 lita quan dAn viAc ldp vd trlnh bdy bdo cdo tdi chfnh gitta
nita d0 vd chju trdch nhiAm ve kiem sodt n^i bp md Ban TAng Gidm dAc xdc djnh Id cAn thiAt dA ddm
bdo viAc lAp vd trlnh bdy bdo cdo tdi chfnh gitta nita dp khdng c6 sai s6t trpng yAu do gian l(in ho^c
nhdmldn.

Trdch nhiAm cua KiAm todn vita
Trdch nhiAm cua chung tai Id dua ra kAt luta vA bdo cdo tdi chinh gitta nita d0 dqa trta kAt qud sodt xdt
ctia chiing tai. Chiing tai da thqc hiAn c6ng viAc sodt xdt theo ChuAn mqc ViAt Nam vA hpp dAng djch
vq sodt xdt sA 2410 - Sodt xdt thong tin tdi chinh giOa nita d$ do kiAm todn vita d$c 1^p ciia don vj thqc
hipn.

C3ng viAc sodt xdt th6ng tin tdi chinh gitta nita d0 bao gAm viAc thqc hiAn cdc cu0c ph6ng vAn, chd yAu
Id phong vAn nhttng ngutti chju trdch nhipm vA cdc van dA tdi chlnh kA todn, vd thqc hipn thu tqc phdn
tlch vd cdc thu tqc sodt xdt khde. M0t cupc sodt xdt vA co bdn c6 phpm vi hpp hon m$t cu0c kiAm todn
dupe thqc hiAn theo cdc chuAn mqc kiAm todn ViAt Nam vd do v(iy khdng cho phdp chiing tai dat dupe
sq ddm bdo rAng chiing t8i sd nhdn biAt dupe tat cd cdc vAn dA trpng yAu cd thA dupe phdt hiAn trong
mpt cu0c kiAm todn. Theo dd, chiing tei khdng dua ra y kiAn kiAm todn.
KAt luan cua KiAm todn vien
Cdn cdr trdn kAt qud sodt xdt ciia chdng tai, chiing tai kh6ng thAy c6 vAn dA gl khiAn chiing tai cho rAng
bdo cdo tdi chfnh giOa nita dO dfnh kdm khang phdn dnh trung thqc vd hpp ly, trta cdc khia cpnh trpng
yAu, tilth hlnh tdi chfnh ciia don vj tpi ngdy 30/06/2017, vd kAt qua hopt dpng kinh doanh vd luu chuyAn
tiAn tA cua don vj cho lty kA todn k^ kA todn tir 01/01/2017 dAn 30/06/2017 kAt thuc cilng ngdy, phD hpp
vpi chuAn mqc kA todn, chA dO kA todn doanh nghiAp ViAt Nam vd cdc quy djnh phdp ty c6 liAn quan
dAn viAc Ipp vd trlnh bdy bdo cdo tdi chinh gitta niAn d$.

So Giay CN BK.HN kiAm todn: 0547-2013-152-1

Thanh phi Hd Chi Minh, ngay 28 thing 08nim2017

4


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c6ng ty c6 phAn bAu tit vA thiTOng mai webAo cAo tAi chInh

13-13 Bis Ky Bdng, P9, Q.3, Tp.H6 Chi MinhCho ^^ ki toin tOr 01/01/2017 din 30/06/2017

BANG CAN BOI KE TOAN
Tai ngiy 30 th^ng 06 nim 2017
Bern v/ tinh: VND
Chi tieu

MS
s6

Thuyit
minh

a.tAisAnngAnhan

100

I. Tien vi cic khoin tirffng dmrag tien
l.Tiin

110
111
112

V.I

120
121
122

V.2

2. Cic khoin tirong duong tiin
11. Biu tir tai chfnh ngin han
1. Chilng khoin kinh doanh
2. D^ phdng giim gii chilng khoin kinh
doanh (?)
3. Diu tu nim gitt din ngiy dio h^n
III. Cic khoin phii thu ngin han
1. Phai thu ngin h^n cua khdeh hing
2. Tra trade cho ngurdi bin ngin h^n
3. Phai thu n^i b6 ngin h?n

4. Phii thu theo tiin d$ ki ho^ch hpp ding

123
130
131
132
133
134

V.3

30/06/2017

01/01/2017

1.011.925.981.412

882.911.939.597

8.987.236.711
8.987.236.711
-

7.994.499.929
5.843.499.929
2.151.000.000

2.824.000.000
673.000.000

20.200.331.453
251.500.453

-

(51.169.000)

2.151.000.000

20.000.000.000

849.895.489.670
415.043.247.563
315.463.020.578

670.751.851.655
297.933.181.380

274.186.056.068

-

-

-

-

17.000.000.000
106.113.169.244
(3.723.947.715)

17.000.000.000
85.356.561.922
(3.723.947.715)

-

-

142.903.489.123
142.903.489.123

172.882.526.205
172.882.526.205

-

-

7.315.765.908
4.081.822.290
3.051.681.586
182.262.032

11.082.730.355
5.634.728.807
5.004.746.674
443.254.874

xay upng

5. Phai thu vi cho vay ngin h?n
6. Phii thu ngin h^n khic
7. Dp phdng phai thu ngin h?n khd d6i (•)
8. Tiisanthiiuchdxurl^
IV. Hing tin kho
l.Hingtinkho

2. Dp phdng giam gii hing tin kho (*)
V. Tii sin ngin han khic
1. Chi phi Pi trade ngin h^n
2. Thui GTGT dppc khiu trtr
3. Thui vi cic khoin khic phii thu Nhi
nude
4. Giao djch mua bin l^i trii phiiu Chinh

135

136
137
139

V.4

140
141
149

V.7

150
151
152
153

b. tAi sAn dAi han
I. Cic khoin phii thu dii han
1. Phii thu dii h?n cia khich hing
2. Tri trade cho ngudi bin dii h^n
3. V6n kbh doanh d don vj trpc thu$c

4. Phii thu ndi b^ dii h^n
5. Phii thu vi cho vay dii hin
6. Phii thu dii han khic
7. Dp phdng phii thu dii han khd ddi (*)

V.ll
V.15

154

_

155

-

-

200

319.987.531.756

320.686.071.103

-

-

phti
5. Tii sin ngin h^n khic

V.5

210
211
212
213

214
215
216
219

-

_

-


c6ng ty c6 phAn b Au tu" vA thi/ong m^i dicbAo c Ao tAi chInh
13-13 Bis K.
BANG CAN DOI KE TOAN (dip theo)
Tai ngdy 30 thdng 06 ndm 2017
Danvt tinh: VND

Md
s6

Thuy^t

30/06/2017

01/01/2017

177.228.024.661
175.864.448.787

238.234.206.809
(62.369.758.022)
1.363.575.874
1.778.069.091
(414.493.217)

180.535.107.768
179.005.783.712
236.353.331.770
(57.347.548.058)
1.529.324.056
1.778.069.091
(248.745.035)

-

-

-

-

17.173.548.219

16.685.046.636

17.173.548.219

16.685.046.636

95.200.423.345
36.559.164.184
34.630.518.056

97.755.690.797
36.559.164.184
32.833.118.056

253
254

37.079.410.800
(13.068.669.695)

38.941.910.800
(10.578.502.243)

5. Bdu tu ndm gift den ngdy ddo h^n

255

-

-

VI. Tdi sdn ddi han khdc
1. Chi phi trd trudc ddi h^n
2. Tdi sdn thu thu nhdp ho^in l^i
3. ThiSt bi, v|t tu, phy tOng thay th^

260
261
262
263

30.385.535.531
30.385.535.531

25.710.225.902
25.710.225.902

Chi tieu

D. Tdi sdn co djnh

1. Tdi sdn c6 djnh hflu hlnh
- Nguydn gid
- Gid trj hao m6n luj> Yk (*)
2. Tdi sdn c6 djnh thud tdi chinh
- Nguydn gid
- Gid trj hao mdn luy kk (?)
3. Tdi sdn c6 djnh v6 hlnh
- Nguydn gid
- Gid trj hao m6n lu^ kk. (•)
m. Bat d^ng sdn d&u tir
- Nguydn gid
- Gid trj hao mdn luj> kk

220
221

222
223
224
225
226
227
228
229

minh

V.9

V.10

230
231
232

TV. Tai sdn do dang ddi han
1. Chi phi sdn xudt, kinh doanh ddr
dang ddi turn
2. Chi phi xdy dpng co ban do dang

240
241

V.Bautu tdi chinh ddi han
1. Bdu tu vdo cdng ty con
2. Bdu tu vdo cdng ty lidn doanh, lidn

250
251
252

V.8

242
V.2

kdt
3. Blu tu g6p v6n vdo don vj khdc
4. D\r phbng ddu tu tdi chinh ddi h^n
/#\

V.ll

_
-

ddih^n
4. Tdi sdn ddi h^i khdc

T6NG CONG TAi SAN

268

-

-

270

1.331.913.513.168

1.203.598.010.700


c6ng ty c6 phAn bAu tit yA thiTong mai dicb Ao cAo t Ai chInh
13-13 Bis Ky Ding, P9, Q.3, Tp.Hi Chi MinhCho ky ki toin tit 01/01/2017 din 30/06/2017

BANG CAN DOIKE TO AN (Hep theo)
Tai ngiy 30 thing 06 nim 2017
Ban v| tlnh: VNB
Chi tieu

Mi
si

cnqphAitrA

300

I. Ny ngin han
1. Phii hi ngudi bin ngin h?n
2. Ngudi mua hi tiin trade ngin h^m
3. Thui vi cic khoin phii n$p Nhi nude

310
311

312
313
314
315
316
317

4. Phii hi ngudi lao d^ng
5. Chi phi phii hi ngin h^n
6. Phii hi ni b$ ngin hgn
7. Phii hi theo tiin d$ ki hoich hxiy dung
8. Doanh thu chua th^c hi^n ngin h^n
9. Phii hi ngin h^nkhic
10. Vay vi n^ thud tii chinh ngin hun
11. Du phdng phii hi ngin han
12. Quy khen thudng, phdc lpi
13. Quy blnh in gii
14. Giao dich mua bin lui hii phiiu

318
319
320
321
322
323
324

Thuyit
minh

V.13
V.14
V.15
V.16

V.17
V.12

30/06/2017

01/01/2017

1.062.290.154.196

927.620.558.069

999.799.997.405
28.467.460.306
44.104.027.217
3.540.196.868
1.539.125.733
11.869.999.400

856.598.333.318
38.356.269.247
29.634.078.491
2.411.867.811
1.905.744.898
12.646.696.901

-

-

20.938.444.205
889.354.428.580

17.388.170.784
754.255.505.186

(13.684.904)

Chinh phi

12. Dp phdng phii hi dii h^n
13. Quy phit hiin khoa hyc vi cdng ngh$

330
331
332
333
334
335
336
337
338
339
340
341

342
343

D.V6NCHUS6HCtJ

400

I. Vin chi sd hfru
1. V6n gdp cua chu sd hOu
- C6 phiiu phd thSng cd quyin biiu

410
411
411a

quyet
• C6 phiiu uu dm
2. Thing du v6n ci phin
3. Quyen chgn ehuyin dii trii phiiu

411b
412
413

II. Nudiihan
1. Phii hi ngudi bin dii han
2. Ngudi mua hi tiin trade dii h?n

3. Chi phi phii hi dii h?n
4. Phii hi n^i b$ vi v6n kinh doanh

5. Phii hi n$i bd dii han
6. Doanh thu chua thuc hiin dii h^n
7.Phiihidiih^nkhic
8. Vay vi ny thue tii chinh dii h?n
9. Trii phiiu chuyin ddi
10. Cdphiiuuudii
11. Thui thu nhip hoin l?i phii hi

4. Vdn khic cua chu sd httu

414

62.490.156.791

71.022.224.751

_
_

_
_

V.12

62.490.156.791

71.022.224.751

_
_

_
_

V.18

-

-

269.623.358.972

275.977.452.631

269.623.358.972
265.858.400.000
265.858,400.000

275.977.452.631
265.858.400.000
265.858.400.000

_

_

1.397.230.362

1.397.230.362

_

-

-


c6ng ty cO phan dau tit vA thiTong mai dicbAo cAo tAi chInh
13-13 Bis Kj/ B6ng, P9, Q.3, Tp.Hi Chi MinhCho ky ki toin tCr 01/01/2017 din 30/06/2017

BANG CAN D6l KE TOAN (tiip theo)
T^i ngiy 30 thing 06 nSm 2017
©cm v; tinh: VND
Chi tieu

5. C6 phiiu qu^ (*)

Ma
si
415
416
417
418
419
420
421

6. Ch6nh l$ch dinh gii lai tii sin
7.Ch6nhlSchtygiihiidoiii
8. Qu^ diu tu phit tri&i
9. Quy h5 trp sip xip doanh nghi^p
10. Quy khic thu$c v6n chvi sd httu

11. IJ^i nhu^n sau thui chna phin ph6i
- LNST chua phan ph6i lQy ki din cu6i

421a

ky trtrdc
- LNST chua phSn phii k^ niy
12. Nguin vin diu tu XDCB

421b
422

II. Nguin kinh phf
1. Nguon kinh phi
2. Nguin kinh phi da hinh thinh TSCB

t t6ng cOng nguOn vOn

Thuyit

430
431
432
440

Thanh phd H6 Chi Minh, ngay 28 thdng 08 n6m2017

minh

30/06/2017

01/01/2017

(3.694.761.833)

(3.694.761.833)
-

-

-

2.507.163.221

2.507.162.321

-

-

3.555.327.222
2.128.558,199

9.909.421.781
2.704.620.380

1.426.769.023

7.204.801.401

-

-

-

-

1.331.913.513.168

1.203.598.010.700

-


I
I
I
I
I
I
I
I
I
I
I
I
I

c6ng ty c6 phAn b Au ti/ vA thitong mai DiebAo cAo tAi chInh

13-13 Bis Ky D6ng, P9, Q.3, Tp.HI Chi MinhCho kj kl tain ttr 01/01/2017 din 30/06/2017

BAO CAO K&T QUA HOAT DQNG KINH DOANH
Cho k> ki toiin ti^ 01/01/2017 din 30/06/2017
Demvitinh: VND

Chi tilu
1. Doanh thu bin hhng vi cung dp

M3
si

Thuylt
minh

TO 01/01/2017
din 30/06/2017

TO 01/01/2016
din 30/06/2016

01

VI. 1

650.072.621.541

859.801.877.263

02

10

VI.2
VI.3

2.288.128.052
647.784.493.489

1.755.318.268
858.046.558.995

11
20

VIA

588.847.950.396
58.936.543.093

811.689.298.613
46.357.260.382

21
22
23
24
25
30

VI.5

VI.6

1.871.274.156
38.506.554.176
34.991.088.261
8.552.075.119
11.434.087.366
2.315.100.588

7.142.341.935
35.382.796.154
33.242.8S2.413
6.678.187.919
11.398.417.320
40.200.924

31
32
40
50
51

VI.8
VI.9

124.755.942
525.116.201
(400.360.259)
1.914.740.329
487.971.306

3.937.060.314
1.847.977.872
2.089.082.442
2.129.283.366
1.106.722.493

djch v^
2. Cic khoin gita trtr doanh thu
3. Doanh thu thuan bin h&ng vh cung

dp djch \if
4. Gii vin hing bin
5. Lpi nhuan g|p vl bin h&ng \i cung

dp djch vu
6. Doanh thu ho^t d$ng tad chlnh
7. Chi phi tii chlnh
Trong dd: Chi phi I5i vay
8. Chi phi bin hing
9. Chi phi quin ly doanh nghi^p
10. L^i nhuan thuan ttr hoat d$ng kinh
doanh
ll.Thunh^pkhic
12. Chi phi khic
13. Loi nhuan khic
14. Ting l^i nhuan kl toin trudc thul
15. Chi phi thul thu nh^p doanh nghi|p
hi?nhinh
16. Chi phi thul thu nh^p doanh nghi|p

VI.7
V1.7

VI.10

52

_

60

1.426.769.023

Kl toin truOng

/^^

ho^nl^i
17. Lpi nhuan sau thul thu nhap doanh

1.022.560.873

nghi^p

l\
Ng

i lap bilu

^

\

V

Of\

/i ^

^_——
LI Thj Thtly Nga
Thdnh phS H6 Chi Minh, ngay 28 thing 08 n&m 2017

^tGiim die

/^/CONGTY
Ih CO PHAN
s

DAUI^/7A

j-on

^

\^\ DIC
Nguyen Due Hii

/

I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I

c6ng ty cd phAn d Au tit vA thi^Ong m^i dicb Ao cAo tAi chInh
13-13 Bis K^ B6ng, P9, Q.3, Tp.H6 Chi MinhCho lty ki todn ttr 01/01/2017 din 30/06/2017

BAO CAO LITU CHUYEN TIEN Tf
Cho lty ki todn tit 01/01/2017 din 30/06/2017
Dcmvj tinkVND
Chi tieu

Ma
si

Thuyet
minb

Tir 01/01/2017
din 30/06/2017

TP 01/01/2016
din 30/06/2016

01

1.914.740.329

2.129.283366

02
03
04

5.187.958.146
2.438.998.452

7.101.029.356
5.255.307.058

I. Lira chuyin tiin tit hopt d^ng kinh

doanh

/. Lfi nhufn tru&c thui
2. Biiu chinh cho cdc khoin
- Khiu hao tai san c6 djnh
- Cdc khodn dp phbng

- L5i, 16 chSnh lfch ty gid hii dodi chua
- Lai, 16 tP hopt dfng diu tu
- Chi phi lai vay
- Cdc khodn diiu chinh khdc
3. Lfi nhufntit ho ft dfng kinh doanh
tru&c thay ddi von luu dfng
- Tang, gidm cdc khodn phdi thu
- Tang, gidm hdng tin kho
- Tang, gidm cdc khodn phdi trd (kh6ng
ki lai vay phdi trd, thui thu nhfp doanh

-

05
06
07
OS

(644.592.563)

.

34.991.088.261

41.052.989
33.242.832.413

43.888.192.625

47.769.505.182

09
10
11

(176.929.580.085)
29.979.037.082

(149.331.225)

(120.615.625.242)
45.090.796.482
(39.838.337.597)

12
13
14
15
16
17

(3.122.403.112)

2.383.605.308

(35.003.319.778)

(33.159.593.124)
(895.290.578)

nghifp phdi nf p)
-

Tdng, gidm chi phi trd trade
(Tang)/gidm chiing khodn kinh doanh
Tiin lai vay da trd
Thui thu nhdp doanh nghifp da nfp
Tiin thu khdc tir hoat dfng kinh doanh
Tiin chi khdc cho hopt dfng kinh

doanh
Luu chuyin tiin thuin tit ho ft dfng

-

(1.187.431.854)

20

(141.337.404.493)

(100.452.371.423)

21

(2.369.376.622)

(18.650.943.376)

23

(880.000.000)

(20.000.000.000)

24

18.729.000.000

25

(3.375.753.777)

26

3.014.823.677

161.199.327

27

644.592.563

2.064.392.471

30

15.763.285.841

(36.425.351.578)

kinh doanh
II. Lira chuyin tiin tir hopt dfng diu tu
1. Tiin chi di mua sdm, xdy dpng TSCB
vd cdc tai san ddi hpn khdc
2. Tidn thu tu thanh ty, nhupng bdn
TSCB vd cdc tdi sdn ddi hpn khdc
3. Tien chi cho vay, mua cdc cdng cp np
cpa don vj khdc
4. Tiin thu hii cho vay, bdn Ipi cdc cdng
cp np cua don vj khdc
5. Tiin chi diu tu g6p vin vdo don vj
6. Tiin thu hii diu tu g6p vin vdo don

22

vj khdc
7. Tiin thu lai cho vay, ci tile vd Ipi
nhufn dupe chia
Luu chuyin tiin thuin tir hoft dfng diu

-

tu

10

-


c6ng ty c6 phAn dAu tu" vA thi/ong mai dicbAo cAo tAi chjnh
13-13 Bis Ky D6ng, P9, Q.3, Tp.H6 Chi Minh

'Cho k^ kl todn fit 01/01/2017 din 30/06/2017

BAO CAO LU*U CHUYEN TIEN TE (tiep theo)
Cho ky ke todn tit 01/01/2017 den 30/06/2017
DmviUnh: VND
Chi tieu

Ma

Thuylt
minh

Tit 01/01/2017
din 30/06/2017

Tit 01/01/2016
din 30/06/2016

III. Lint chuyln tiln til hoat d^ng tAi
chfnh

1.TiSn thu tit phdt h^nh c6 phi^u,
nh^n v6n g6p cOa chu sir hitu
2.Tien chi tra v6n gip cho c^c chu sir

(3.694.761.833)

hftu, mua lai c6 phieu cua doanh

nghi$p da phat hanh
3.Ti6nvaynginh5ut,daih^nnh$n

1.368.327.929.885

1.345.752.650.689

(1.241.624.129.352)
(136.945.099)

(1.208.532.161.418)
(74.944.679)

126.566.855.434

133.450.782.759

992.736.782

(3.426.940.242)

7.994.499.929

11.195.060.747

duoc

4.Tifa chi tr^ nijr g6c vay
5.Tin chi tra n^ thuS tAi chinh
6.C6 tiic, liyi nhu^n da tra cho chu sir
httu
Lttu chuyin tiin tkuin tithogt dpng
til chinh
Lira chuy^n tien thu^n trong nSm
Tien vA tmmg dtrong tien dau n2m

Anh hucmg cda thay d6i ty gid h6i doai
quy d6i ngo^i t$

Thanh phd H6 Chi Minh, ngdy 28 thing 08 nSm 2017

vai

a


C6NG TY C6 PHAN dAU TU" VA THITONG MI DICBAO C AO TAl CHtNH
13-13 Bis Ky BOng, P9, Q.3, Tp.HO Chi MinhCho ty kO todn ttr 01/01/2017 den 30/06/2017

BAN THUYfrT MINH BAO CAO TAICHINH
Cho ky ke todn tir 01/01/2017 den 30/06/2017
L

BACDl^MHO^TSONGCtADOANHNGHIfP

1.Hinh thiic s& hfto v6n
C6ng ty CO phdn Ddt; to vd Thuong mpi DIC dupe chuyOn til doanh nghiOp nhd nude, I^ thdnh

viOn thuOc COng ty Ddu to Phdt triOn Xdy dpng theo Quyit djnh s6 1981/Q9-BXD ngdy 09 thdng
12 n3m 2004 cua BO truong BO Xdy dpng.

Giiy chilng nhdn dang ky kinh doanh s6 4103003047 do SO Ki hopch vd Bdu to Thdnh phi Hi
Chi Minh cip ngdy 14 thdng 01 ndm 2005, d^ng ^^ thay 2016 theo md sO doanh nghiOp 0302979487.
Trp sd chlnh cua COng ty t^i 13-13 Bis K^- BOng, PhuOng 9, Qu|n 3, Thdnh phO Hb Chi Minh.
2.Llnh vpc kinh doanh
LInh vpc kinh doanh cila COng ty Id sdn xu^t, thuong m^i, xdy dpng.
3.Ngdnh nghe kinh doanh
Hoat dOng chinh cua COng ty Id: Thi cOng xdy ldp ede cOng trlnh ddn dpn^, cOng nghiOp, ^pao
thOng, thuy Ipi, cdp thodt nude, xd 1 j mdi trudng, dudng day vd tram bi^n thd, cdng trlnh h^ tdng
khu cOng nghiOp, khu do thi; Mua bdn vdt liOu xdy dpng, v^t to thiOt bj phpc vp xdy dpng; Khai
thdc, chO bidn khodng sdn ldm vdt lifu xdy dpng, khai thdc v^n chuydn dit, cdt dd san lip mdt
bdng; Mua bdn hang nOng sdn, thpc phdm, thu cdng my nghO; MOi gidi bdt dOng sdn, djch vp nhd
ddt; Kinh doanh nhd d; cho thud kho bdi, vdn phdng, nhd xudng; Kinh doanh vn tdi hdnjj bdng 0
td vd dudnj^ thtiy; Sdn xu^t vdt liOu xdy dpng Pang tri nOi thdt, ngdi mdu (khOng sdn xudt tai tru
so); sdn xudt chO bien go, sdn phdm gO (khOng chS biOn tai trp sd); mua bdn g6 rung UOng hodc
nhdp khdu; Gia cOng co khi, sdn phdm co khi (khOng gia cOng t^i trp sd); mua bdn, thi cOng vd

lip ddt hO thing diOu h6a ^hi^t dO; Bdu to phdt triin khu cOng nghiOp, h^ ting ty thupt dO thj, khu
cOng nghiOp, khu chO xudt, khu cOng nghO cao; San xudt vOi, xi mdng vd thpch cao, sdn xudt bO
tOng; TrOng cdy cao su; Sdn xuit Plastic vd cao su ting hpp dpng nguyOn sinh.
4.Chu ty sdn xuit, kinh doanh thong thuong

Chu ty sdn xudt, kinh doanh thOng thudng cua COng ty dupe thpc MOn trong thdi gian khOng qud
12thdng.
5.Ciu true doanh nghiOp
-COng ty cd ede don v| trpc thupc sau:

1.Chi nhdnh C6ng ty CP Biu to vd Thuong mpi B1C tai Qudn 9, Tp.HCM
2.XI nghiOp sdn xudt ngOi mdu Bic-Secoin tpi Qudn Blnh Chdnh, Tp.HCM
3.BO phdn Bdu to vd Phdt triOn Bp dn Khu cong nghiOp DIC tai Qudn 3, Tp.HCM
4.Chi nhdnh COng ty CP Ddu to vd Thuong mpi DIC tpi Tinh Binh PhuOc
5.Chi nhdnh COng ty CP Ddu to vd Thuong mpi DIC tpi Phil Thp
-Danh sdeh ede cOng ty con:
1.CflngtyCPBdutovdTMDICBdNdng
2.COngtyCPBdutovdTMDICBdLpt
3.COng ty CP TM Vpn Tdi Minh Phong
4.COng ty CP COng nghO cao DIC
5.COng ty CP DIC Energy

12


c6ng ty c6 phAn dAu tit vA thvong mai dicb Ao cAo tAi chinh
13-13 Bis Ky B6ng, P9, Q.3, Tp.HS Chi MinhCho ^^ kg todn ttr 01/01/2017 din 30/06/2017

BAN THUY^T MINH BAOCAOTAICHlNH(tip theo)
- Danh sdch cdc c6ng ty HSn doanh, lien kit:
1.C6ng ty C6 phdn Xi M^ng Yin Mao
2.C6ng ty C6 phdn Thtiong m^i Thgp Minh TSn

6.

Tuyen b6 vi khd ndng so sdnh thong tin tren B^o cdo tdi chfnh
Trong ndm cfing ty kh6ng c6 thay dgi vi chlnh s4ch ki todn so vdi n8m trade ngn khfing c6 dtih

1
0
1

huong den khd ndng so sdnh cua cdc thdng tin trSn bio cdo til chinh.
II.

KY K& TOAN, SON VJ Tl^^N T^ Stf DVNG TRONG K^ TOAN

1.

KJ-kitodn
K
2.

Bon vj tien t^ so dyng trong ki toin

Bon vj tiin tg sir dpng trong ghi chip ki toin li ding Vigt Nam (VNB)
m.

chuAn MVt vA ch do k toAn Ap dvng

l.

Chi d^ ki todn ^p dung^^_
C6ng ty dp dying Chi dg Ki todn doanh nghigp ban h^nh theo Th6ng tu s6 200/2014/TT-BTC'4'r

hudng din chi dg ki todn cho doanh nghigp do Bg tai chlnh ban hdnh ngdy 22/12/2014 vd Th6ng
tu 53/2016/TT-BTC ngdy 21/03/2016 vi vigc stta dii bi sung Thdng tu s6 200/2014/TT-BTC do
Bg tgi chlnh ban hdnh.
2.

Tuyen bi vi vigc tuan thu Chuin myrc ki todn v& Chi dg ki todn
C6ng ty da ip dying ede Chudn myrc ki todn Vigt Nam vd ede vdn bdn hudng din Chudn myrc do
Nhd nude da ban hdnh. Cdc bdo cdo tdi chinh dupe lgp vd trlnh bdy theo dung mpi quy djnh cda
ttmg chudn mpc, thdng tu hudng din thpc hign chuin mpc vd Chi dg ki todn hign hdnh dang dp
dying.

iv. cAc chinh sAchktoAnAp dvng
1.Cdc loai ty gid hii dodi dp dying trong ki todn
Cdc nghigp vyi kinh ti phdt sinh bang ngoai tg dupe quy ddi ra ding Vigt Nam theo ty gid giao
djch thyic ti t^i thdi diim phdt sinh nghigp vyi. T^i thiri diim cuii k^, cdc khodn myic tiin tg cd gic
ngoyii tg dupe phdn lo^i Id tdi sdn Id ty gid mua ngoqi tg, cdc khodn muc tiin tg cd gic ngo^i tg
dupe phdn loai Id np phdi trd Id ty gid bdn ngoai tg cua ngdn hdng thuong m^i ncri doanh nghigp
thuong xuy&i c6 giao djch t^i thiri diim lgp Bdo cdo tdi chinh.
Chenh lgch ty gid thyrc ti phdt sinh trong k^ vd chdnh lgch t^ gid do ddnh gid l^i si du cdc khodn
myic tiin tg t^i thiri diim cuii ndm dupe kit chuyin vdo doanh thu hogc chi phi tdi chlnh trong k^.
2.Nguyen tie ghi nhgn cdc khodn tiin vd cdc khodn tmmg dirong tiin
Tiin vd tuong duong tiin bao gim: tiin mgt t^i quy, tiin gui ngdn hdng, cdc khodn ddu tu ngin
han khdng qud 3 thdng cd khd ndng chuyin dii di ddng thdnh tiSn vd khdng cd nhidu rui ro trong
chuyin ddi thdnh tiin ki tir ngdy mua khodn ddu tu dd t?i thdi diim bdo cdo.
3.Nguyen tie ki todn cdc khodn diu tu tdi chfnh
a)

Chiing khodn kinh doanh
Chdmg khodn kinh doanh Id cdc khodn chiing khodn dupe Cdng ty ndm giO vdi myic dlch kinh

doanh. Chung khodn kinh doanh dupe ghi nhgn bat dlu ttr ngdy Cdng ty cd quyin so httu vd dupe

13


CONG TY C6 PHAN BAU TIT VA THtfONG MAI DICBAO CAo TAl CHINH
13-13 Bis Ky DAng, P9, Q.3, Tp.HA CM Minh' Cho ty kA todn ttt 01/01/2017 dAn 30/06/2017
BAN THUYtT MINH BAO CAO TAI CHiNH (tiip theo)
xdc djnh gid trj ban diu theo gid trj hpp ty cila cdc khodn thanh todn t?i thtti diAm giao djch phdt
sinh cOng cdc cM pM lidn quan dAn giao dich mua chilng khodn kinh doanh.
Tpi cic ky kA todn tiAp theo, cdc khodn diu tu chttng khoin dupe xdc djnh theo gid g6c trCr cdc
khodn giant gid chttng khodn kinh doanh.
Dp phbng giant gid chirng khodn kinh doanh dupe trlch l$p theo cdc quy djnh kA todn hi^n hdnh.
b)Cdc khodn diu tu ndm gitt dAn ngdy ddo hpn
Cdc khodn diu tu nim gill dAn ngdy ddo h^n bao gAm cdc khodn diu tu md C6ng ty cd -j djnh vd
khd ndng giQ dAn ngdy ddo h?n. Cdc khodn ddu tu ndm gitt dAn ngdy ddo h^n bao g6m: cdc khodn

tiAn gui ngdn hdng cd ty h?n (bao gAm cd cdc loai tin phiAu, ty phiAu), trdi phiAu, cd phiAu uu dai
ben phdt hdnh bat buc phai mua l^i t^i mdt thdi diAm nhit djnh trong tuong lai vd cdc khodn cho
vay nAm giO dAn ngdy ddo h^n vdi mpc dich thu lai hdng ky vd cdc khodn ddu tu ndm gitt dAn
ngdy ddo h^n khdc.
Cdc khodn ddu tu nim gitt dAn ngdy ddo han dupe ghi nh|n bat ddu ttt ngdy mua vd dupe xdc
djnh gid trj ban ddu theo gid mua vd cdc chi phi lidn quan dAn giao djch mua cdc khodn ddu tu.
Thu nhdp lai tu cdc khodn ddu tu nim gitt den ngdy ddo h?n sau ngdy mua dupe ghi nhjin tren
Bdo cdo kAt qud hopt d$ng kinh doanh trdn co sd dp thu. Lai dupe hudng trudc khi C6ng ty ndm
gitt dupe ghi giant trtt vdo gid gAc tpi thbi diem mua.
Cdc khodn ddu tu nim gitt dAn ngdy ddo hpn dupe xdc djnh theo gid gAc trtt di dp phbng phdi thu
kh6 ddi.
Dp phbng phdi thu kh6 dbi ctta cdc khodn ddu tu nim gitt dAn ngdy ddo h?n dupe trich ldp theo
cdc quy djnh kA todn hi^n hdnh.

Cdc khodn ddu tu nim gitt dAn ngdy ddo hpn tpi thtti diAm bdo cdo, nAu:
-Cd thdi hpn thu hAi vAn dudi 1 ndm ho^c Pong 1 chu ^^ kinh doanh dupe phdn lopi id tdi sdn
nginhpn;
-Cd thdi han thu hAi vAn P6n 1 ndm ho^ic hon 1 chu ty kinh doanh dupe phdn lopi Id tdi sdn ddi
hpn
c)Cdc khodn cho vay
Cdc khodn cho vay dupe xdc djnh theo gid gAc trtt di cdc khodn dp phdng phdi thu khd ddi. Dp
phdng phdi thu khd ddi cdc khodn cho vay cua Cdng ty dupe Pfch l$p theo cdc quy djnh kA todn
hifn hdnh.
d)Ddu tu vdo cdng ty con; Cdng ty lien doanh, li&t kAt
Cho muc dich cua bdo cdo tdi chlnh ridng ndy, cdc khodn diu tu vdo cdng ty con, cdng ty lidn kAt
vd co so kinh doanh dAng kiAm sodt dupe ghi nhdn ban diu theo nguyta gid bao gAm gid mua vd
cdc chi phi mua cd lidn quan trpc tiAp. Sau ghi nhdn ban diu, cdc khodn diu tu ndy dupe xdc djnh
theo gid gdc Ptt di dp phdng gidm gid khodn diu tu. Dp phdng giam gid diu tu dupe l|p khi don vj
nhdn diu tu phdt sinh 16, ngoai trtt Pudng hpp khodn 16 dd da nim trong dp kiAn cua Cdng ty khi
quyAt djnh ddu tu. Dp phdng gidm gid diu tu dupe hodn nhdp khi don vj nhdn diu tu sau d6 t^o ra
lpi nhudn dA btt trtt cho cdc khodn 16 trudc dd da dupe lap dp phdng. Khodn dp phdng chi ^upe
hodn nhdp trong pham vi kh6ng ldm gid trj ghi sA cua khodn diu tu vupt qud gid trj ghi sA cua
chung khi gid djnh khong cd khodn dp phdng ndo da dupe ghi nhdn.
d)

Diu tu vdo c6ng cp vAn ctta don vj khdc
Diu tu vdo c6ng cp vAn ctta don vj khdc phdn dnh cdc khodn diu tu vdo c6ng cp vAn nhung C6ng
ty kh6ng cd quygn kiAm sodt, dAng kiAm sodt hodc cd dnh hudng ddng kA dAi vdd bdn dupe diu tu.

14


c6ng ty c6 phAn bau tu vA thi/ong mai dicbAo cAo tAi ch! nh
13-13 Bis K^ BOng, P9, Q.3, Tp.H8 Chi Minh'

Cho kj- kA Win tCr 01/01/2017 dAn 30/06/2017

BAN THUY&T MINH BAO CAO TAi CHfNH (tiip theo)
Khoin diu tu vio cdng c\i v6n cic dcrn vj khic dupe phin inh theo nguyin gii trir cic khoin dp
phong tdn thit diu tu vio don vj khic. Khoan dp ph8ng tin that dlu tu vio c6ng cp vAn cic don
vj khic dope trfch lip theo qui djnh hiin hinh.
4.Nguyen tic ke Win np phii thu
Cic khoin phii thu dupe trlnh biy PSn cic bio cio tii chinh theo gii trj s6 sich cic khoin phii
thu tir khich hing vi cic khoin phii thu khic sau khi cln trir cic khoin dp phing dope lip cho
cic khoin phii thu khd ddi.

Dp phbng np phii thu khd d6i thA hiin phin gii trj cia cic khoin phii thu mi C8ng ty dp kiAn
khang c6 khi n^^g thu h6i tpi ngiy ket thdc nim tii chinh. Ting hojtc giim s6 tii khoin dp phdng
dupe h^ch Win vio chi phi quin \f doanh nghiip Pong bio cio kAt qui kinh doanh.
Cic khoin phii thu dupe phin lopi li Ngin h?n vi Dii han Pin Bing cin d6i ki Win cin cd kj<
h^n c6n l^i cda cic khoin phii thu tpi ngiy lip Bio cio Tii chlnh.
Cic khoin phii thu khich hing, khoin Pi Pudc cho ngufri bin, vi cic khoin phii thu khic tpi
thM diAm bio cio, nu:
-C6 thai han thu h6i ho^c thanh Win dudi 1 nam (hojc Pong mdt chu k^ sin xuAt kinh doanh)
dupe phin lopi li Tii sin ngin hjn.
-Cd thai han thu h6i ho^c thanh Win Pin 1 nim (hojc Pin m^t chu k^ sin xuit kinh doanh) dupe
phin loai li Tii sin dii hpn.
5.Nguyen tie ghi nhan hing tin kho
Hing t6n kho dupe tinh theo gii g6c. Truhng hpp gii Pj thuin c6 thA thpc hiin dupe thip hem gii
g6c thi phii tinh theo gii pj thuin c6 thA thpc hiin dupe. Gii g8c hing t6n kho bao g8m chi phi
mua, chi phi chi biAn vi cic chi phi liin quan Ppc tiip khic phit sinh di cd dupe hing t8n kho d
. dja diim vi ppng thii hiin tpi.
Gii trj hing t5n kho dupe xic djnh theo phuong phip blnh quin gia quyin.
Hing tin kho dupe hpch Win theo phuong phip ki khai thudng xuyin.

Phuong phip lip dp phbng giim gii hing t6n kho dupe Pich l$p theo cic quy djnh kA Win hiin
hinh.

6.Nguyen tie ghi nhin vi khau hao tii sin c6 djnh
Tii sin c6 djnh hftu hlnh, tii sin c6 djnh v8 hinh dupe ghi nhin theo gii g8c. Trong qui Pinh si
dpng, tii sin cd djnh h(Ju hinh, tii sin c6 djnh v6 hlnh. dupe ghi nhin theo nguyin gii, hao m8n

luy kA vi gii pj c6n lpi.
Khlu hao dupe Pfch theo phuong phip dudng thing. Thai gian khiu hao dupe udc tinh nhu sau:
Thai gian khau hao (nim)
K^ tru*c
K^niy
05-25
05-25
03-07
03-07
06-10
06-10
03-05
03-05
05-20
05-20

Loai tii sin
- Nha cua, v^t kiAn true
- Miy m6c, thiAt bj
- Phuong ti^n v^n tii

- ThiAt bj qpin \j

- Tii sin c6 djnh khic

Nguyin gii tii sin c6 djnh vi thai gian khlu hao dupe xic djnh theo th^n^ tu s6 45/2013/TT-BTC
ngiy 25/04/2013 cua BO Tii chinh vi cic quy djnh khic vA hudng dan chi dp quin h^, su dpng vi
trich khau hao tii sin ci djnh vi cic quy djnh khic.

15


CONG TY C6 PHAN BAG TlT VA THlTONG M^I DICBAO CAO TAl CHlNH
13-13 Bis K^- Bdng, P9, Q.3, Tp.H6 Chi MinhCho lty ki toin tOr 01/01/2017 din 30/06/2017
BAN THUYT MINH BAO CAO TAI CHlNH (tiip theo)
7.Nguyen tic ki toin cic hpp ding hpp tic kinh doanh
Cic khoin g6p v6n lien doanh \i th6a thuin Pen co sd ity kit hpp ddng mi theo dd Cdng ty vi
cic b&t tham gia thyc W^n hoyt ddng kinh ti Pin co sd ddng kiim sodt. Co sd ddng kiim soit
dupe hiiu 14 vide dtra ra c4c quyit djnh mang tfnh chiin lupc lien quan din cic chfnh s4ch ho^t
ddng v4 t4i chinh cua don vj liin doanh phii cd sy ddng thu|n rala c4c bin ddng kiim so4t.
Trong tradng hpp mdt c6ng ty th4nh viin trpc ti^p thpc hidn ho^t dOng kinh doanh theo cic tho4
thu^n lidn doanh, phin vdn g6p v4o t4i sin ddng kiim so4t v4 bit Ity khoan np ph4i tri ph4t sinh
chung ph4i ginh chju chng vdi cic b6n g6p v6n lien doanh khic til ho^t d^ng cua lien doanh
dupe h^ch toin vio b4o cio tii chinh cia C6ng ty tuong ting v4 dupe phn loai theo ban chit cua
nghi^p vp kinh ti phit sinh. C4c khoin cfing np vi chi phi ph4t sinh c6 lien quan trpc tiip din
phin v6n g6p trong phin tii sin ding kiim soit dupe hpch toin Pin cp sd din tfch. Cic khoin
thu nh^p tit vipc bin hing hojc sii dpng phin sin phim dupe chia tit hopt d^ng cua lien doanh vi
phin chi phi phit sinh phii ginh chju dupe ghi nhin khi chic chin khoin lpi (eh kinh ti cd dupe
ttr cic giao djch niy dupe chuyin tdi hoic chuyin ra khoi C6ng ty vi cic khoin lpi fch kinh ti
niy cd the dupe xic djnh mit cich ding tin c^y.
Cic thoa thuin gdp vin HSn doanh lien quan din vi^c thinh lip mit co sd kinh doanh die lip
Pong dd cd cic b6n tham gia g6p vin liin doanh dupe gpi 14 co so kinh doanh ding kiim soit
8.Nguyen tie ghi nhin vi vin hoi cic khoin chi phf di vay

Chi phi di vay dupe ghi nhin vio chi phf sin xuit, kinh doanh Pong k^ khi phit sinh, Pit chi phf
di vay lien quan trpc tiip din vi^c diu tu xiy dpng hpic sin xuit tii sin dd dang dupe tinh vio
gii Pj cda tii sin d6 (dupe vin hoi) khi cd dd cic diiu ki^n quy djnh Pong Chuin mpc Ki toin
Vipt Nam si 16 "Chi phf di vay".
Chi phf di vay lien quan Ppc tiip din vi^c diu tu xiy dpng ho^c sin xuit tii sin dd dang dupe tfnh
vio gii pj cua tii sin d6 (dupe vin hoi), bao gim cic khoan lii tiin vay, phin bi cic khoin chiit
khiu hojc phu Ppi khi phit hinh Pii phiiu, cic khoin chi phi php phit sinh lien quan tdi qui Plnh
lim thd tpc vay.
9.Nguyen tie ghi nhin vi phin bi chi phf tri trade
Cic chi phf Pi trade chi liin quan din chi phf sin xuit kinh doanh kj^ ki toin td ngiy 01/01/2017
din 30/06/2017 hi$n tai dupe ghi nhin 14 chi phi Pi Pudc ngin hpn vi dupe tinh vio chi phf sin
xuit kinh doanh trong kj- ki toin td ngiy 01/01/2017 din 30/06/2017.
Vic tfnh vi phin bd chi phi Pi Pudc dii han vio chi phf sin xuit kinh doanh timg k^ h^ch toin
dupe cin cd vio tfnh chit, mdc d$ tdng lo^i chi phf di chpn phuong phip vi tieu thdc phin bi
hpp ^^. Chi phi Pi Pudc dupe phin bi din vio chi phf sin xuit kinh doanh theo phuong phip
dudng thing.
10.Nguyen tie ki toin np phii tri
Phii Pi ngudi bin vi phii Pi khic the hifn theo nguyin gii. Cic khoin phii Pi ngudi bin, phii
Pi khic tpi thdi di^m bio cio:
-C6 thdi h^n thanh toin dudi 1 nim ho^c trong mt chu lty sin xuit kinh doanh dupe phin lopi 14
np ngin hpn.
-C6 thdi hpn thanh toin Pin 1 nim hojc Pin m$t chu kj> sin xuit kinh doanh dupe phin lopi li
np dii han.
Chi phf phii tri dupe ghi nhin cho s6 tiin phii Pi Pong tuong lai liin quan din hing hda vi djch
vy di nhin dupe kh6ng phy thu^c vio vic cdng ty di nh^n dupe hda don cua nhi cung cip hay
chua

16

c6ng ty c6 phAn bAu tit vA thitong m^i dicbAo cAo tAi ch! nh
13-13 Bis Ky Bdng, P9, Q.3, Tp.Hd Chi MinhCho Ity ki toin to 01/01/2017 din 30/06/2017
BAN THUYtTMimBAO CAO TAI CHtNH(tiip theo)
11.Nguyen tic ghi nhan v6n chii s<7 hflu
V6n diu to cua chu sd httu dupe ghi nh^n theo s6 v6n thyc g6p cua chu sd htto.

Thing du v6n cd phin dupe ghi nh^ln theo s6 chdnh l$ch ldn hon gitta gii thyc ti phit hinh vi
mdnh gii cd phiiu khi phit hinh c6 phiiu lin diu, phit hinh bd sung ho^c tii phit hinh cd phiiu
quy.

Lpi nhu|n sau thui chua phSn ph6i 14 s6 lpi nhu$n to cic hoyt ddng cila doanh nghi^psau khi tto
(-) ede kho^n di^u chinh do 4p dung h6i t6 thay d6i chinh s4ch kl to4n v4 di6u chinh h6i t6 sai sdt
trpng y^u cua cic nSm trudc.

C6 toe phdi trd cho c4c c6 d6ng dupe ghi nh$n 14 khoan phai tto trong B4ng CSn d6i k^ to4n cOa
C6ng ty sau khi cd th6ng b4o chia c6 toe cila H$i dfing Qu4n trj C6ng ty.
12.Nguyen tie v4 phiroug ph4p ghi nh$n doanh thu
Doanh thu bdn hdng
Doanh thu bdn h4ng dupe ghi nh(in khi d6ng thbi th6a m4n c4c di^u ld^ n sau:
-Ph4n ldn rui ro v4 lpi ich gin liSn vdi quy^n sd htto s4n phim ho^c h4ng hda da dupe chuy^n
giao cho ngudi mua;
-Cdng ty khdng cdn n4m gitt quy^n qu4n ^^ h4ng hda nhu ngudi sd htto h4ng hda ho^c quy^n
kidm so4t hang hda;
-Doanh thu dupe x4c djnh tocrng d6i chic chin;
-Cdng ty da thu dupe ho^c s6 thu dupe lpi ich kinh ti to giao djch b4n h4ng;
-X4c djnh dupe chi phi lidn quan din giao djch bin hing.
Doanh thu cung cdp djch vu
Doanh thu cung cip djch vy dupe ghi nh^n khi kit qu4 cua giao djch dd dupe x4c djnh mdt cich
ding tin <4y. Trudng hpp vi^e cung cip djch vy lien quan din nhiiu Ity thl doanh thu dupe ghi
nh^n trong Ity theo kit qu4 phin cdng vide da ho4n thinh v4o ng4y l$p B4ng C4n ddi ki toin cua

Ity dd. Kit qu4 cOa giao djch cung cip djch vy dupe xic djnh khi thda man c4c didu kidn sau:
-Doanh thu dupe x4c djnh tuong d6i chic chin;
-Cd kh4 n4ng thu dupe lpi (eh kinh ti to giao djch cung cip djch vy dd;
-X4c djnh dupe phin cdng vide da ho4n thdnh v4o ng4y ldp B4ng cto dii ki toin;
-Xic djnh dupe chi phi phit sinh cho giao djch v4 chi phi di hoin thinh giao djch cung cip djch

vydd
Phin cdng vide cung cip djch vy da hoin thinh dypc xic djnh theo phuong phip dinh gii cdng
vide hoin thinh.
Doanh thu hoqtt Song tdi chinh
Doanh thu phit sinh to tiin lai, tiin bin quydn, c6 toe, \cfi nhuin dupe chia vi cic khoin doanh
thu hoyt ddng tii chinh khic dupe ghi nh?n khi thda man ding thdi hai (2) didu kidn sau:
-Cd khi nang thu dupe lpi (eh kinh td to giao djch dd;
-Doanh thu dupe xic djnh toong dii chic chin.
Cd toe, lpi nhu$n dupe chia dupe ghi nh^n khi Cdng ty dupe quyin nh$n ci ttc ho^c dupe quyin
nh^n lpi nhu^n to vide gdp von.
Cdc khodn gidm trie doanh thu
Khoin myc niy diing di phin inh cic khoin dupe didu chinh giam tto vio doanh thu bin hing,
cung cip djch vy phit sinh trong Ity, gdm: Chidt khiu thuong myi, giim gii hing bin vi hing bin

17


c6ng ty c6 phAn b Au tit yA thitong mai dicb Ao cAo tAi chinh
13-13 Bis Ky Bing, P9, Q.3, Tp.Hi Chi MinhCho ty kd toiin tir 01/01/2017 din 30/06/2017
BAN THUY6TMINH BAO CAO TAI CHlNH (tiip theo)
bj trd lyi. Tdi khodn ndy kh6ng phdn dnh cdc khodn thu dupe giam trir vdo doanh thu nhu thui
GTGT ddu ra phai ndp tinh theo phuong phdp tryc ti^p.
Vide didu chinh giam doanh thu dupe thyc hidn nhu sau:
- Khodn chiet khiu thuong myi, gita gii hang bin, hang bin bj trd lai phdt sinh chng ty tidu th\i

s6n phdm, hang hda djch vy dupe didu chinh giam doanh thu cua ty phdt sinh;
• Trubng hpp s^n phdm, hang hod, djch vy da tiSu thy tir cdc ty trade, den ty sau mdi phdt sinh
chiit khdu thuong myi, {ydm gid hdng bdn hojic hdng bdn bj tra lyi thl doanh nghidp dupe ghi giam
doanh thu theo nguydn tie:
+ N^u san phdm, hdng hod, djch vy da tidu thy tCr ede k^^ trade, ddn k^ sau phdi gidm gid, phai
chidt khdu thucmg mai, bj tra lyi nhun^ phdt sinh trade thdi didm phdt hanh Bdo cdo tdi chinh, kd
todn phdi coi ddy id mdt sy kidn cdn didu chinh phdt sinh sau ngdy ldp Bang c8n doi kd todn vd ghi
gidm doanh thu, trdn Bdo cdo tdi chinh cua ky l$p bdo cdo (ky trade).
+ Tradng hop sdn phdm, hdng hod, djch vy phdi gidm gid, phdi chi^t khiu thuong myi, bj trd lyi
sau thdi didm phdt hdnh Bdo cdo tdi chinh thl doanh nghi^p ghi gidm doanh thu cda ky phdt sinh
(kj' sau).
13. Nguyen tie ghi nhan gid von hdng bdn
Gid v6n hdng bdn phan dnh trj gid y6n ciia sdn phSm, hdng h6a, djch vy, bit d^ng san ddu ttr, gid
thdnh sdn xuit cua sdn phdm xay lip (d6i v6i doanh nghidp xdy lip) bdn trong kj>. Ngodi ra, c6n
phan dnh ede chi phi lien quan din hoat d^ng kinh doanh bit d^ng sdn ddu tu nhu: Chi phi khiu
hao; chi phi s^a chtla; chi phi nghi^p vy cho thud BBS ddu tu theo phuong thiic cho thue hoyt
dOng (trabng hpp phdt sinh kh6ng ldn); chi phi nhupng bdn, thanh ly BBS ddu tu...
Khodn dy phbng gidm gid hdng t6n kho dupe tinh ydo gid vin hdng bdn trdn co sd s6 lupng hdng
tin kho vd phan chdnh l^ch gitta gid trj thudn c6 thd thyc hidn dupe nho hon gid gic hdng tin kho.
Khi xdc djnh khoi lupng hdng tin kho bj gidm gid cdn phdi trich ljip dy phbng, kd todn phdi loai
trtr khii lupng hdng tin kho da ^^ dupe hpp ding tidu thy (c6 gid trj thudn c6 thd thyc hi^n dupe
kh6ng thip hon gid trj ghi si) nhung chua chuydn giao^ho khdeh hdng ndu c6 bdng chrlng chdc
chdn vd vipc khdeh hdng sd khong tvr b6 thyc hi^n hpp d6ng
14.Nguyen tdc ghi nhan chi phi tdi chfnh
Cdc khodn chi phi dupe ghi nhdn vdo chi phi tdi chinh gim: Chi phi ho&c ede khodn 1 lidn quan
ddn ede hoyt dpng ddu tu tdi chinh; Chi phi vay vin; Cdc khodn 16 do thay dii t^ gid hii dodi cua
ede nghidp vy phdt sinh lidn quan ddn ngoyi t^; By phdng gidm gid ddu tu chiing khodn vd cdc
khodn ddu tu tdi chinh ddi hyn.
Cdc khodn trdn dupe ghi nhdn theo ting si phdt sinh trong ty, kh6ng bit trtr vdi doanh thu hoyt
dng tdi chinh.

15.Nguyen tdc ghi nhan chi phi bdn hdng, chi phi qudn ly doanh nghifp
Chi phi bdn hdng phdn dnh cdc chi phi thyc ti phdt sinh trong qud trinh bdn sdnphdm, hdng hod,
cung cdp djch vy, bao gim cdc chi phi chdo hang, gidi thi^u sdn phdm, quang cdo sdn phdm, hoa
hing bdn hang, chi phi bdo hdnh sdn phdm, hdng hod (trtr hoyt dpng xdy ldp), chi phi bdo quan,
d6ng g6i, v^n chuyin,...

Chi phi qudn ly doanh nghi^p phdn dnh cdc chi phi qudn ly chung ciia doanh nghidp gim cdc chi
phi vi luong nhdn vidn bp phdn qudn ly doanh nghidp (tifei luong, tidn c6ng, cdc khodn phy
cap,...); bdo hiem xd hi, bdo hiim y td, kinh phi c6ng dodn, bdo hiim thdt nghi$p cua nhdn vien
quan ly doanh nghiep; chi phi vdt lipu ydn phbng, c6ng cy lao dpng, khdu hao TSCB dimg cho
qudn ly doanh nghi^p; tiin thue dit, thud m6n bdi; khodn l$p dy phOng phdi thu khd d6i; djch vy

18


c6ng ty c6 phAn dAu tit vA thitong m^i dicbAo cAo tAi chInh
13-13 Bis Kty Bdng, P9, Q.3, Tp.Hd Chi MinhCho k^ k toin tir 01/01/2017 din 30/06/2017
BAN THVY^T MINH BAO CAO TAI CHtNH (tiip theo)
mua ngoii (dipn, nude, didn thopi, fax, bio hiim tii sin, chiy n6...); chi phi bang tidn khic (tiip
khich, h^i nghj khich hing...).
16.Nguyen tie vi phinmg phip ghi nhin chi phf thui thu nhap doanh nghi|p
Chi phi thui thu nhip doanh nghiip ghi nhin trdn bio cio kit qui hopt d$ng bao g&m Chi phi
thue thu nhip doanh nghiip hi|n hinh vi Chi phi thui thu nh|p doanh nghiip hoin lpi.
Chi phi thui thu nhip doanh nghi|p hi|n hinh dupe xic djnh trin ccr sd thu nhip chju thui vi thui
suit thui thu nhip doanh nghiip trong nim hi|n hinh.
Chi phi thui thu nhip doanh nghi|p hoin lpi dupe xic djnh trin co sd si chinh l|ch tam thdi dupe
khiu trtr, so chinh lich tpm thdi chiu thui vi thui suit thui thu nhip doanh nghiip dp tinh si ip
dpng cho nim tii sin dupe thu hdi hay np phii Pi dupe thanh toin, dpa Pin lu$t thui cd hiiu lpc
vio ngiy kit thile ky1 ki toin nim
17.Bio cio b$ phan

Bio cio theo b^ ph$n bao g6m b phin theo linh vpc kinh doanh hoic mt b$ phin theo khu vpc
B$ ph|n theo lthh vpc kinh doanh: Li m$t b^ ph|n cd thi phin bi$t dupe cda m$t doanh nghiip
tham gia vio qui Plnh sin xuit hoic cung cip sin phim, djch vp riing li, m$t nhdm cic sin phim
hoic cic djch vp cd liin quan mi bi phin niy chju nli ro vi lpi ich kinh ti khic vdi cic bi phin
kinh doanh khic.
Bd phin theo khu vpc dja ty: Li mt b$ phin cd thi phin bi^t dupe cila mit doanh nghiip tham
gia vio qui Pinh sin xuit hoic cung cip sin phim, djch vp Pong pham vi mpt mdi Pudng kinh ti
cp thi mi bp phin niy cd chju nli ro vi lpi ich kinh ti khic vdi cic bi phin kinh doanh Pong cic
mdi Pudng kinh ti khic.
18. Cong cp tii chinh
Ghi nhin ban dan
Tai sin tii chinh
Tgi ngiy ghi nhin ban diu, tii sin tii chfnh dupe ghi nhin theo gii g6c c^ng cic chi phf giao djch
cd lidn quan Ppc tiip din viic mua sim tii sin tii chinh dd.
Tii sin tii chinh cda Cdng ty bao gdm tiin mit, tiin gdi ngin h^n, cic khoin phii thu ngin h?n,
cic khoin phii thu khic vi cic khoin diu tu.
NTii ngiy ghi nhin ban diu, np phii tri tii chinh dupe ghi nhin theo gii g6c trp di cic chi phi giao
djch cd lidn quan Ppc tiip din vide phit hinh cdng np tii chinh dd.
Np phii Pi tii chinh cda Cdng ty bao gdm cic khoin phii Pi ngudi bin, phii Pi khic vi cic
khoin vay.
Bii trir cic cdng cp tii chfnh
Cic tii sin tii chinh vi np phii tri tii chinh chi dupe bCl PP vdi nhau vi trlnh biy gii Pj thuin Pdn
Bing oin ddi k toin khi vi chi khi Cdng ty:
-Cd quydn hpp phip d6 bi trir gii Pj da dupe ghi nhn; vi
-Cd dp djnh thanh toin Pta co sd thuin ho^c ghi nh^n tii sin vi thanh toin np phii Pi cimg m^t
thdri didm.

19

c6ng ty c6 phAn bAu tit vA thUong m^i dicbAo c Ao tAi chInh
13-13 Bis Ky B6ng, P9, Q.3, Tp.HS Chi MinhCho Ity kk to^^tCr 01/01/2017 Sin 30/06/2017

BANTHVY^TMINHBAO CAO TAI CHtNH(tiip theo)
19. Ben lien quan
Cdc ten du^c coi id lidn quan n&u m$t b6n c6 kha nSng kim sodt hoSc cd ^nh hudng ddng k6 d6i
vdi bSn kia trong vi^c ra quy^t djnh cdc chinh sich Mi chinh v^ ho?t d^ng. Cdc b^n cOng dupe
xem i^ b6n b^n quan nu cbng chju sv ki^m sodt chung hay chju dnh hudng ddng k6 chung.
Trong vi^c xem xdt m6i quan h cua ede bdn li^n quan, ten chit cba m6i quan h ^u^c chii trpng
nhieu hon hinh thiic ptep ^^.

v. thOng tin b6 sung cho cAc khoAn mvc trInh bAy trong bAng can
d6i k toAn
1.

Ti^n \k tec khodn tuomg dmmg tien

Ti6n m^t
Ti6n gbi ngdn teng
Cic khoan tuong duong ti^n (tiSn gtri c6 Ity han

30/06/2017
VND

01/01/2017
VND

4.093.950.208
4.893.286.503

2.760.965.988
3.082.533.941
2.151.000.000

8.987.236.711

7.994.499.929

g6c Sin 3 thdng)

20


BAO CAO TAI CHINH

C6NG TY CP BAU TlT VA THtfONG MAI DIC

Cho ky ke toAn ttr 01/01/2017 dn 30/06/2017

13-13 Bis Ky Bdng, P9, Q.3, Tp.Hd Chi Minh

BAN THUYiTMlNHBAO CAO TAI CHINH (tiip theo)
2.

Cac khoin dau tir tiki chinh
a) Chung khoin kinh doanh
Boi til^ng
-TSnggiitri cophieu

01/01/2017

30/06/2017
251.500.453

200.331.453

51.169.000

1.878.953

1.878.953

-

-

117.175.500

101.250.500

15.925.000

-

-

132.446.000

97.202.000

35.244.000

673.000.000

673.000.000

-

-

-

-

673.000.000

673.000.000

-

251.500.453

200.331.453

51.169.000

673.000.000

673.000.000

-

-

-

Dabaco ViftNam
+ Cong ty CP Cong nghiep Cao su

-

-

Miin Nam
+ Cong ty CP Phdt triin Nha Ba

-

+ Cong ty CdphSn Tap doan

Da phong

Gia tri hyp ly

G16 goc

Dy phong

Gia trj htfp ly

Gi^ goc

Ria - Vung Tau

+ Ngan hang TMCP An Blnh
C^ng
(*) Ghi chu:

Ly do thay SkA vdi ttaig khoan dau tir co phi^u nhu sau:
-Cong ty CP Cong nghiep Cao su Mien Nam: Trong ky da ban 5.000 cophieu.
-Cong ty CP Phdt triin Nha Ba Ria - Vung Tau: Trong ky da ban 9.000 cophieu.

-Ngan hdng TMCP An Binh: Trong ky da mua 100.000 cdphiiu

^5^i


BAO CAO TAICHINH

CONG TY CP BAU TlT VA THl/ONG MAI DIC

Cho ky ke toin tit 01/01/2017 din 30/06/2017

13-13 Bis Ky D6ng, P9, Q.3, Tp.H6 Chi Minh

BAN THUY6T MINH BAO CAO TAI CHINH (tilp theo)
b)Dau tir n3m gitr den ngsiy dao han

Boi tinyng

- Ngan ban

+ Tiln gui c6 k^ han

01/01/2017

30/06/2017
Gia goc

Gia g6c

Gia tri ghi s6

2.151.000.000

2.151.000.000

20.000.000.000

20.000.000.000

2.151.000.000

2.151.000.000

20.000.000.000

20.000.000.000

2.151.000.000

2.151.000.000

20.000.000.000

20.000.000.000

+ Cac khoan dau hi khdc
-Dai han

C^ng
c)Dau tir g6p von v^o don vj khac
cl) Dau tu vao cong ty con

Boi tuomg

bieu quyet

Cong ty CP Dau hr vi TM DIC D^ Nlng
Cong ty CP Dau tu va TM DIC Da Lat
C8ng ty CP TM V^n Tai Minh Phong
Cong ty CP C6ng nghe cao DIC
Cong ty CP DIC Energy

01/01/2017

30/06/2017
Tyl?Quyln

90,00%
90,00%
51,00%
60,00%
65,00%

Ty^eQuyln

Gii tri (VNB)
9.100.000.000
7.759.164.184
10.200.000.000
3.000.000.000
6.500.000.000

bieu quyet

90,00%
90,00%
51,00%
60,00%
65,00%

Gii tri (VND)
9.100.000.000
7.759.164.184
10.200.000.000
3.000.000.000
6.500.000.000
36.559.164.184

C^ng

36.559.164.184

Du ph6ng gi^m gi^ d^u tu v^o cdng ty con

12.792.429.508

10.578.502.243

Gia tri thuan

23.766.734.676

25.980.661.941

22

15.1s* S^