BCTC Cong ty me soat xet Quy 2 nam 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 Oua

(Thanh 10p tai nutic COng 176a Ka" h0i ChO nghia Vie Nam)

BAO CAO TAI CHiNH RIENG GAYA

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

BAO CAO sofa- )(Er BAO CAO TAI CHINH RIENG GIOA NIEN DO 3 - 5

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

Ong Nguyen Huy Elba

Ong Bui Ng9c Huing

Ba Nguyen TN Thu Fluting

Ong Nguyen Anh Minh

Ban Tgna Clam dgq

Ong Nguyen Anh Minh

Ong BOi Tien Thanh

Ong Nguyen Trung Tri

Ong Nguyen Duyen Hai

Ong Nguyen Van E8ng

Ong Tran Qugc Hohn

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

dpi dien cho Ban ling Gam d5c,

Thanh Pho Wing Giam dlic

(Giify Oy quy'en so" 807/UQ-XLDK ngay 15 thong 3 ram 2017) Ngay 31 thong 8 nam 2017

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TONG LONG TY CO PHAN VA XAY LAP DAU KHI VS NAM

Tang 25, tea nha C.E.O, duting Phpm Hang, quan Nam Tit Liam Thanh ph5 Ha Nol, CHXHCN Viet Nam

TRACK NHICM CCM BAN TONG GIAM DOC (Trip theo)

Ban Toting Gam dEc Toting 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

3

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C8ng ty TNHH Deloitte Vial Nam

34 Lang Ha, P Lang Ha,

Dien thoal:+84 24 6288 3568

]

SAO CAO SOAT XET BAO CAO TAI Chib' RIENG GI&A NIEN DO

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

3 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 nhi -Om 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

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

3 vien a lap coa ddn vi thu'c hien

COng viec sok )(et bao coo tai chinh giCia nien do bao gem viec thu'c hien cac cuOc phOng van, chi'

3 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

a 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

3 phat hien trong met cuec kigm town Theo do, chung toi khong dila ray kign kigm

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 PVC- Land du:a tren phan van gop thyt tey ctia Tong COng ty va boo coo tai chinh chda dutc soot xet

3 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

3 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 Tong Cong ty chu'a danh gig chicksii suy

giam gig tri dia khoan dau tU vao PVC-Land ter van de neu Wen Chung Vol khong thu thap &lot

3 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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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

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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 chinh-

Hang 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

3 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

o 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

0

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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

3 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

IS 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

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 to s 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

3 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

3 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

3 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

3 may san xugt xd spi Polyester Dinh VO Tia 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

3 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

3 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

Van de khec

fl 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

0 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

3 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

ID - , an manh" tren Bao cao kiem than se- 976/VN1A-HN-BC ngay 30 thong 3 rfarn 2015

*

Pho g Giam thic

Gray chiing nhan d5ng ky hanh nghe Mem town s6 0030-2013-001-1

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

minh SO cues' kiag

Ddn VND

Odin lo)

I Tien va cat khoin tifdng duttng Han 110 4 372.607.778.769 614.570.679.581

2 Cic khoan hidng diking tian 112 107.973.451.008 122.973.451.008

II Diu of taichinh ngan hsn 120 5 92.486.600.460 88.103.069.636

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 130 1.756.316.213.920 1.788.947.307.277

1 Phai thu ngan han Dia khach hang 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)

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 23 21.276.594.708 21.281.327.535

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

TONG CONS TY CO PHAN )CAY LAP DAU KHI VItT NAM MAU So B Ola-DN

Tang 25, tea nha C.E.O, Ming Pharn Hung, Ban hanh theo Thong to s6 200/2014/TT-BTC quan Nam Tes Liem, thanh ph6 Ha Nal, Viet Nam 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

mi nh S5 cuoi kt

Ddn VND

55 din Mc

B TAI SAN DM HAN 200 1.879.474.574.865 1.897.756.852.353

I Cac khoin phai thu dai bon 210 63.696.499.466 55.393.916.889

1 Phil thu dal han khac 216 9 63.696.499.466 55.393.916.889

IL Tai sin a dinh 220 35.925.798.881 39.849.356.335

1 Tai sin co dinh hinh 221 13 25.517.464.277 29.164.624.345

-GiatrihaomanlDyke 223 (58.919.945.355) (55.272.785.287)

2 TM san c6 dinh thus tai chinh 224 14 10.408.334.604 10.684.731.990

- Gia tri hao man lOy kg 226 (8.267.773.578) (7.991.376.192)

3 Tai sin c6 dinh vo hinh 227 15

- 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

IV SU tit tai chinh dai han 250 1.526.422.273.528 1.586.870.101.056

1 Oh divan ding ty con 251 17 1.986.206.514.396 1.986.206.514.396

2 Diu di van cong ty lien doanh, lien ket 252 18 754.799.467.055 784.806.467.055

3 Diu di gap van via ddn vi khac 253 19 257.059.968.199 257.059.968.199

4 Da' phong dau tut tai chinh dai han 254 20 (1.471.643.676.122) (1.441.202.848.594)

V Tai san dai hyn khac 260 47.855.458.948 54.896.022.997

1 Chi phi tra truck dal han 261 12 47.855.458.948 54.896.022.997

TONG ONG Tit SAN (270 = 100 + 200) 270 7.350.192.136.908 6.886.173.400.437

Cac thuyet minh kern theo /à mot be) ph8n kip thenh cua bao cao tai chinh slang gala nien TO nay

Lulu Out Hoang

KO town truing

TONG CONG TY CO PHAN XAY LAP DAU KHI VICT NAM MAU SO B Ola-DN

rang 25, tea nha C.E.O, dtt'dng Pharn Hung, Ban hanh theo Thong to so 200/2014/TT-BTC quan Nam TO' Liam, thanh Oa HA NOi, Viet Nam ngay 22 thang 12 nam 2014 ala BO Tel chinh

BANG CAN DOI KE TOAN CILIA NIEN (Tigp theo)

Tel ngay 30 thang

6.157.547.819.916 6.014.835.405.943

1 Phai tra ngtfai ban ng5n han 311 21 3.693.507.690.152

2 Ngua mua tra tisk trait ng5n han 312 22 536.051.580.164

3 Thud va cac khohn phai nap Nha nutk 313 23 19.535.839.969

4 Phai tra ngtial lao Bang 314 24.750.968.373

5 Chi phi phal tra ngAn han 315 24 412.569.989.641

6 Doanh thu theta thut hien ngan han 318 5.176.102.737

7 Phai tra ng5n flan khac 319 25 331.633.762.297

8 Vay va nd thus tai chinh ngan han 320 26 998.890.683.683

9 Qui then thtiong, phoclOi 322 (7.281.211.073)

1 Chi phi phai tra dai han 333 24 72.145.399.156

2 Doanh thu chub thitc hien dai han 336 66.684.121.593

3 Vay va nO thug tai chinh dai han 338 27 969.259.164

4 Thus thu nhep ho5n lai phai tra 341 2.913.634.060

D VON CND 5611111 400 1.192.644.316.992

I Von chi sa gin 410 28 1.192.644.316.992

1 Win gap cita diet so hub 411 4.000.000.000.000

2 05 phi& qui 415 (29.710.000)

3 Qui Tau tiff phat hien 418 76.986.992.734

4 Qui Ichac thuac van thu so htli 420 500.000.000

5 (L8) lay We 421 (2.884.812.965.742)

- (LO) lOy ke din cub? nom trut7c 421a (2.887.505.811.629)

- Lp1 nhuan sau thug chua phan phol ki nay 421b 2.692.845.887

TONG CONG NM& ON (440=300+400) 440 7.352,

i7dn vi: VND

56 au ki 5.696.221.929.332 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)

147.081.345.201

72.178.785.046 68.933.617.780 2.472.581.503 3.496.360.872

1.189.951.471.105 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

6.886.173.400.437

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

Vu Thj Cham

Ngtfiii lop bigu

IVgly 31 thong 8 nom 2017

Lulu But Huang

KB than Cruising Bui Tign T6ng Thanh Glom d6c (60=50-51-52)

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

s6 minh

1 Doanh thu ban hang va cung carp dich vy 01 30 575.064.367.642 3.532.509.671.723

2 Cic khoin giam trif doanh thu 02

3 Doanh thu thuin ye ban hang va cung rip

dich vy (10=01-02)

10 575.064.367.642 3.532.509.671.723

4 Gia v6n hang bin va dich vu cung carp 11 31 559.341.588.178 3.441.406.971.599

5 kg nhugn gap ye ban hang va cung dip

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

8 Chi phi quail ly doanh nghigp 26 34 (11.757.791.114) (103.062.837.203)

9 (1.8)/L9i nhugn thuin tit hoot ding kinh doanh

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 2.692.845.887 178.749.055.450

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

BAO CAO LIEU CHUYEN TIEN Td" GIOA MI EN SO

Cho ky hoat Ong 6 thong leet thOc ngay 30 thong 6 am 2017

of TIED

I LUII CHUYEN TAN Tit HOAT BONG KINH DOANH

Ma sae KY nay

fkin vi: VND ICY tnthc

2 Dieu chinh cho Sc khan:

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

08 (11.300.796.415) (5.382.942.415)

Thay Mick khoan phial thu 09 (80.828.503.935) 31.472.009.073 Thay 661 hang tan kho 10 (671.344.579.231) 525.948.043.641 ,0-'?

x )* : ( Thay dol cac khoan phai tra (killing kb' lai vay phai hi) 11 475.396.359.507 (598.701.774.389) j ' Thay del chi phi tra nut 12 7.369.211.835 8.851.274.698

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

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

TONG LONG TY CO PHAN XAY LAP DAU KH/ VITT NAM MAU SO B 03a-DN

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

II LIN CHUYEN TIEN TO' HO8T GONG DAU TN

1 Tien chi mua sam, xay thing tai 'san co dinh va oic tai san 21 (1.290.348.000) (4.121.087.000) dai han khac

tat san clai han khac

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

Luti dutygn den than tit' hoot Ong Si chinh 40 (22.377.064.654) 3.675.029.643

001 '23

9

547.006.833.914 TON

Ngay 31 thing 8 nam 2017

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,

thing 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

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 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

3 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

Dau tui xay cl9ng, cac nha may chg to cd khi thigt bf phyc vu nganh dau khi; cat nha

3 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

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,

3 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

3 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,

3 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 4 doanh lap dat cac thigt bi phang chay chila chay; dau tit xay dying va kinh doanh cac ding

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

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 - Ban dieu hanh dif an Wing Ang - (Nang Trpch,

3 - Ban di& hanh cac dy' an PVC phia Nam,

- Ban dieu hanh clys an nha may sd xqf tong hdp Polyester,

3 - Ban dieu hanh clit an Nha may Ethanol Phti Th9, va

3 - Chi nhanh Xay lap ding trinh Dau khi phia Bac,

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

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

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

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

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

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

3 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 xac dinh theo gia g6c frit

cac khohn giam gia chting khoan kinh doanh

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

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

3 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

cac khohn cho vay dudc xac dinh theo gia g6c tit di cac khohn du phong phai thu kho dol Dif

3 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

tong ty con la cac ding ty do Thing Cong ty kitem soat Viec kiem soat dat dudc khi Tong Ging

3 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

Cong ty lien kEt la met ding ty ma Tong Ging ty có anh htiong Clang ke nhung kheng phai la

3 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

a eau Us' nhting kheing có anh Wang ye mat lam so& haat ding kiern soat nhl hg chinh sach

nay

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

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

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 tren thai gian hOU dyng uic tinh Thai gian khau hao cy the nhus sau:

Kt nay

Nha caa va vat kr& tit

May mac va thiEt bi

Phiidng tien van tai

Thiel bi van phang '

Thud tai san

(S6 !lam) 5-25 5-10 6-10

3 - 7

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

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

(S6 Warn) 6-10

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 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

3 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) Doanh thu duyc xac dinh tering del ch5c ch5n;

(b) C6 kha Wang thu Ott Igi ich kinh tete giao dich cung cap dich vu do;

(c) Xac dinh deck phan cong viec hoan thanh tai ngay caa bang can del kE than; va (d) Xac dint' deyc chi phi phat sinh cho giao dich va chi phi de hohn thanh giao dich cung dp dich vu do

3 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)

Lai tien gui thiyc ghi nhan tren cd se den tich, duds xac dinh tren s6 du cac tat khohn tien gui

a va lai suet rip dyng

Lai to cac khoan dau to duct ghi nhan khi Cong ty co quyen nhen khoan lai

B

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

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

J

Tien mat Tien gal ngan hang thong kir hen (i) Cac khohn luting cludng tien

1.202.524.694 1.088.501.990 263.431.803.067 490.508.726.583 107.973.451.008 122.973,451.008

372.607.778.769 614.570.679.581

(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

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 556au Gil 46c DUphalg Gia gac Mt piling

a) ChUng khoin kink doanh 150.668.065.000 118.186.653.000 152.668.065.000 123.481.055.000

Cony ty Co phan Daau tiaay dyhg

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 S6 dau ky

TO hdp nha thu )GCS 138.105.362.503 79.155.008.218

Cong ty C6 phan T5ng Ong ty Xay lap Nu kW Nghe 85.237.298.921 86.719.910.935

An

Ban Quan ly DO an Then Itic Diu khi Thai Binh 2 80.620.919.706 27.233.107.690

685.894.845.883 625.353.122.976

Thong do:

Phai thu Mach hang ngAn Ilan la cac ben lien

quan (Chi tiet tai Thuy& minh s6 37) 418.702.848.169 378.022.350.728

7 TRA TRIJ&C CHO NGUta BAN NGAN HAN

56 cu6i1o) SE day kV

COng ty CO phin Dau tU Xay lap Nu khi IMICO 113.386.879.741 138.560.634.501 Ding ty CO phan Xay lap Diu khi Ha Nie 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

Thong do:

TM tut& cho ngai ban la clic ben lien quan 514.090.543.439 593.170.210.455 (Chi tia tai Thuyet minh s6 37)

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* Slitfauki Magic DitP11649 Gii 954 Du'phing VND VND VND 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• 101,620.000.000 101.620.000.000

IDICO (i)

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 22.623.638.889 10,474.032.816 22.623.638.889 10.474.032.816

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 Oceanbank 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

7697/2014/CV-!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

TONG LONG TY CO PHAN XAY LAP DAU KHI WET NAM

THUYET MINH BAO CAO TAI CHIN)) RIENG GICIA MEN Do (Trep theo) MAU SO B 09a-DN

9 PHAI THU KHAC

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 Nia

-Chi nhanh Ha Nal (i)

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

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

- Phal thu ngfiri han Mac

42.328.848.975 42.328.848.975 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

(i) Phai thu tit Ngan hang Thu'dng mai C6 phEn Sal Gen - Ha Noi (SHB) - Chi nhanh Ha Ni8 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)

di