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

Tpi cic ky kA todn tiAp theo, cdc khodn diu tu chttng khoin dupe xdc djnh theo gid g6c trCr cdckhodn giant gid chttng khodn kinh doanh.. Dp phbng giant gid chirng khodn kinh doanh dupe t

CONG TY TNHH D|CH VU Tg VAN TAI CHINH KE TO AN VA KIEM TO AN NAM VIETNAM VIET AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES CO., LTD (AASCN)

CONG TY C6 PHAN BAU TIT VA THlTONG MAI DIC

Bio cio tii cbfnhcho ^^ k toin tCr ng^y 01/01/2017 d^ing^y 30/06/2017

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

rAiciVA

Myc Lye

C6NG TV C6 PHAN BAU TlTVA THtTONG MAI DIC

13-13 Bis K^^ B6ng, P9, Q.3, Tp.H6 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") trinhbiy 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 vidnthudc 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 ChiMinh 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 ]fmdi 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^tbing;

>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 thingdiiu hda nhiOt dO;

>Diu tu phit triin khu cdng nghiOp, hy ting ty thuit dd thj, khu cdng nghiOp, khu chi xuit, khucdng 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 cociu 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 nhimiy trdn di thinh lip cdng ty cd phin Ngoii ra, khdng cd sy kiOn trpng yiu nio xiy ra sau ngiy lipBio cio tii chinh ddi hoi dupe diiu chinh hay cdng bi trdn Bio cio tii chinh ty ki toin tir 01/01/2017din 30/06/2017.

H$i ding Quin trj, Ban Ting Giim die, Ban kidm soit trong ty ki toin tir 01/01/2017 din30/06/2017 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

C6NG TY CO PHAN DAU TlTVA THITONG MI DIC

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

TSng GAme

Thanh phhHd Chi Minh, ngay 28 thing 08 nSm 2017

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

Ban kiim soil

BA Bifng Thi Kim ChAuTrudng ban

Ong LA BA KhAnh AnhTruong ban

BA B^ng Thj Kim ChAuThAnh viAn

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 soAtxAt 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 lytinh 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 vAcAc 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 thicho 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 chinhciia CSng ty, vSi mile d$ trung thyc, hyp ly tai bit cii thSi diim nAo vA dim bAo ring BAo cAo tAi chinhtuAn thu cAc quy djnh hif n hAnh cua NhA nude BSng thSd cS trAch nhiym trong vile bao dAm an toAn tAisAn cua CSng ty vA thyc hi$n cAc biln phAp thich hyp di ngAn ch^n, phAt hiin cAc hAnh vi gian ln vAcAc 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 hlnhtAi 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

TOngAy 01/04/2017

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

BAO CAO CUA BAN TONG GIAM DOC (tiip theo)

CONG TY C6 PHAN DAU TlT yA THtfONG MAI DIC

13-13 Bis Ky OSng, P9,0,3, Tp.HS CM Minh

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

Thanh phi Hd Chi Minh, ngay 28 thing 08nim2017

4

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 Thuongmai DIC, dupe Ipp ngdy 28 thdng 08 ndm 2017, tit trang 05 dAn trang 50, bao gdm Bang can d6i kA todntpi ngdy 30/06/2017, Bdo cdo kit qud hopt d0ng kinh doanh, Bdo cdo luu chuyAn tiAn tA cho ky kA todntir 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 bdytrung thqc vd hpp ty bdo cdo tdi chlnh gitta nita d0 theo chuAn mqc kA todn, chA dO kA todn doanhnghipp Vipt Nam vd cdc quy djnh phdp ty c6 lita quan dAn viAc ldp vd trlnh bdy bdo cdo tdi chfnh gittanita d0 vd chju trdch nhiAm ve kiem sodt n^i bp md Ban TAng Gidm dAc xdc djnh Id cAn thiAt dA ddmbdo 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 xdtctia 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 phdntlch vd cdc thu tqc sodt xdt khde M0t cupc sodt xdt vA co bdn c6 phpm vi hpp hon m$t cu0c kiAm todndupe 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 trongmpt 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 rAngbdo cdo tdi chfnh giOa nita dO dfnh kdm khang phdn dnh trung thqc vd hpp ly, trta cdc khia cpnh trpngyAu, tilth hlnh tdi chfnh ciia don vj tpi ngdy 30/06/2017, vd kAt qua hopt dpng kinh doanh vd luu chuyAntiAn tA cua don vj cho lty kA todn k^ kA todn tir 01/01/2017 dAn 30/06/2017 kAt thuc cilng ngdy, phD hppvpi chuAn mqc kA todn, chA dO kA todn doanh nghiAp ViAt Nam vd cdc quy djnh phdp ty c6 liAn quandAn viAc Ipp vd trlnh bdy bdo cdo tdi chinh gitta niAn d$

_ - - -

320.686.071.103

-443.254.8745.004.746.6745.634.728.80711.082.730.355

-172.882.526.205172.882.526.205

-(3.723.947.715)85.356.561.92217.000.000.000

-

-274.186.056.068297.933.181.380670.751.851.65520.000.000.000(51.169.000)251.500.45320.200.331.4532.151.000.0005.843.499.9297.994.499.929882.911.939.59701/01/2017

- - - -

-319.987.531.756

_

-182.262.0323.051.681.5864.081.822.2907.315.765.908

-142.903.489.123142.903.489.123

-(3.723.947.715)106.113.169.24417.000.000.000

-

-315.463.020.578415.043.247.563849.895.489.6702.151.000.000

-673.000.0002.824.000.000

-8.987.236.7118.987.236.7111.011.925.981.41230/06/2017

V.15V.ll

V.7

V.5 V.4 V.3

V.2 V.I

Thuyitminh

219 216 215 214 213 212 211 210 200 155 154 153 152 151 150 149 141 140 139 137 136 135 134 133 132 131 130 123 122 121 120 112 111 110 100

MS s6

7 Dp phdng phii thu dii han khd ddi (*)

6 Phii thu dii han khic

5 Phii thu vi cho vay dii hin

4 Phii thu ndi b^ dii h^n

3 V6n kbh doanh d don vj trpc thu$c

2 Tri trade cho ngudi bin dii h^n

1 Phii thu dii h?n cia khich hing

I Cic khoin phii thu dii han

b tAi sAn dAi han

5 Tii sin ngin h^n khicphti

4 Giao djch mua bin l^i trii phiiu Chinhnude

3 Thui vi cic khoin khic phii thu Nhi

2 Thui GTGT dppc khiu trtr

1 Chi phi Pi trade ngin h^n

V Tii sin ngin han khic

2 Dp phdng giam gii hing tin kho (*)l.Hingtinkho

IV Hing tin kho

8 Tiisanthiiuchdxurl^

7 Dp phdng phai thu ngin h?n khd d6i (•)

6 Phii thu ngin h^n khic

xay upng

5 Phai thu vi cho vay ngin h?n

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

3 Phai thu n^i b6 ngin h?n

2 Tra trade cho ngurdi bin ngin h^n

1 Phai thu ngin h^n cua khdeh hingIII Cic khoin phii thu ngin han

3 Diu tu nim gitt din ngiy dio h^ndoanh (?)

2 D^ phdng giim gii chilng khoin kinh

1 Chilng khoin kinh doanh

11 Biu tir tai chfnh ngin han

2 Cic khoin tirong duong tiinl.Tiin

I Tien vi cic khoin tirffng dmrag tiena.tAisAnngAnhan

Chi tieu

Bern v/ tinh: VND

BANG CAN BOI KE TOAN

Tai ngiy 30 th^ng 06 nim 2017

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

-_

25.710.225.90225.710.225.902

-(10.578.502.243)38.941.910.80032.833.118.05636.559.164.18497.755.690.79716.685.046.636

16.685.046.636

-

-(248.745.035)1.778.069.0911.529.324.056(57.347.548.058)236.353.331.770179.005.783.712180.535.107.76801/01/2017

1.331.913.513.168

-

-30.385.535.53130.385.535.531

-(13.068.669.695)37.079.410.80034.630.518.05636.559.164.18495.200.423.34517.173.548.219

17.173.548.219

-

-(414.493.217)1.778.069.0911.363.575.874(62.369.758.022)238.234.206.809175.864.448.787177.228.024.66130/06/2017

V.ll

V.2 V.8

V.10

V.9

Thuy^tminh

270 268 263 262 261 260 255 254 253 252 251 250 242 241 240 232 231 230 229 228 227 226 225 224 223 222 221 220

Md s6

T6NG CONG TAi SAN

4 Tdi sdn ddi h^i khdc

ddih^n

3 ThiSt bi, v|t tu, phy tOng thay th^

2 Tdi sdn thu thu nhdp ho^in l^i

1 Chi phi trd trudc ddi h^n

VI Tdi sdn ddi han khdc

5 Bdu tu ndm gift den ngdy ddo h^n

4 D\r phbng ddu tu tdi chinh ddi h^n

/#\

3 Blu tu g6p v6n vdo don vj khdc

kdt

2 Bdu tu vdo cdng ty lidn doanh, lidn

1 Bdu tu vdo cdng ty con

V.Bautu tdi chinh ddi han

2 Chi phi xdy dpng co ban do dang

dang ddi turn

1 Chi phi sdn xudt, kinh doanh ddr

TV Tai sdn do dang ddi han

- Gid trj hao mdn luj> kk

- Nguydn gid

m Bat d^ng sdn d&u tir

- Gid trj hao m6n lu^ kk (•)

- Nguydn gid

3 Tdi sdn c6 djnh v6 hlnh

- Gid trj hao mdn luy kk (?)

- Nguydn gid

2 Tdi sdn c6 djnh thud tdi chinh

- Gid trj hao m6n luj> Yk (*)

c6ng ty c6 phAn b Au tu" vA thi/ong m^i dicbAo c Ao tAi chInh

13-13 Bis K.</ B6ng, P9, Q.3, Tp.H6 Chi MinhCho k$< k^todn td 01/01/2017 den 30/06/2017

_

265.858.400.000265.858.400.000275.977.452.631275.977.452.631

_

-71.022.224.751

_ _ _

71.022.224.751

754.255.505.18617.388.170.784

-12.646.696.9011.905.744.8982.411.867.81129.634.078.49138.356.269.247856.598.333.318927.620.558.06901/01/2017

_

1.397.230.362

_

265.858,400.000265.858.400.000269.623.358.972269.623.358.972

_ _ _

-62.490.156.791

_

62.490.156.791

(13.684.904)889.354.428.58020.938.444.205

-11.869.999.4001.539.125.7333.540.196.86844.104.027.21728.467.460.306999.799.997.4051.062.290.154.19630/06/2017

V.18V.12

V.12V.17

V.16

V.15V.14V.13

Thuyitminh

414413 412 411b 411a 411 410 400 343 342 341 340 339 338 337 336 335 334 333 332 331 330

324 323 322 321 320 319 318 317 316 315 314 313 312 311 310 300

Mi si

4 Vdn khic cua chu sd httu

3 Quyen chgn ehuyin dii trii phiiu

2 Thing du v6n ci phin

- C6 phiiu phd thSng cd quyin biiu

quyet

• C6 phiiu uu dm

1 V6n gdp cua chu sd hOu

I Vin chi sd hfru

9 Trii phiiu chuyin ddi

8 Vay vi ny thue tii chinh dii h?n

7.Phiihidiih^nkhic

6 Doanh thu chua thuc hiin dii h^n

5 Phii hi n$i bd dii han

4 Phii hi n^i b$ vi v6n kinh doanh

3 Chi phi phii hi dii h?n

2 Ngudi mua hi tiin trade dii h?n

1 Phii hi ngudi bin dii han

II Nudiihan

Chinh phi

14 Giao dich mua bin lui hii phiiu

13 Quy blnh in gii

12 Quy khen thudng, phdc lpi

11 Du phdng phii hi ngin han

10 Vay vi n^ thud tii chinh ngin hun

9 Phii hi ngin h^nkhic

7 Phii hi theo tiin d$ ki hoich h<jp d6ng

xiy dung

8 Doanh thu chua th^c hi^n ngin h^n

6 Phii hi ni b$ ngin hgn

5 Chi phi phii hi ngin h^n

4 Phii hi ngudi lao d^ng

3 Thui vi cic khoin phii n$p Nhi nude

2 Ngudi mua hi tiin trade ngin h^m

1 Phii hi ngudi bin ngin h?n

I Ny ngin han

cnqphAitrA

Chi tieu

Ban v| tlnh: VNB

BANG CAN DOIKE TO AN (Hep theo)

Tai ngiy 30 thing 06 nim 2017

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

Thanh phd H6 Chi Minh, ngay 28 thdng 08 n6m2017

1.203.598.010.700

-7.204.801.4012.704.620.3809.909.421.781

-

-2.507.162.321

-

-(3.694.761.833)01/01/2017

1.331.913.513.168

-1.426.769.0232.128.558,1993.555.327.222

minh

440

432 431 430 422 421b421a421 420 419 418 417 416 415

Ma si

t t6ng cOng nguOn vOn

2 Nguin kinh phi da hinh thinh TSCB

1 Nguon kinh phi

II Nguin kinh phf

12 Nguin vin diu tu XDCB

ky trtrdc

- LNST chua phSn phii k^ niy

- LNST chua phan ph6i lQy ki din cu6i

11 IJ^i nhu^n sau thui chna phin ph6i

10 Quy khic thu$c v6n chvi sd httu

9 Quy h5 trp sip xip doanh nghi^p

8 Qu^ diu tu phit tri&i

BANG CAN D6l KE TO AN (tiip theo)

T^i ngiy 30 thing 06 nSm 2017c6ng ty cO phan dau tit vA thiTong mai dicbAo cAo tAi chInh13-13 Bis Kj/ B6ng, P9, Q.3, Tp.Hi Chi MinhCho ky ki toin tCr 01/01/2017 din 30/06/2017

Nguyen Due Hii

LI Thj Thtly NgaThdnh phS H6 Chi Minh, ngay 28 thing 08 n&m 2017

j-on ^ /

^tGiim die1.022.560.873

1.106.722.4932.129.283.3662.089.082.4421.847.977.8723.937.060.31440.200.92411.398.417.3206.678.187.91933.242.8S2.41335.382.796.1547.142.341.93546.357.260.382811.689.298.613858.046.558.9951.755.318.268859.801.877.263

V1.7VI.7VI.6VI.5VIAVI.3VI.2

VI 1minhThuylt

60 52 51 50 40 32 31 30 25 24 23 22 21 20 11 10 02 01

si M3

16 Chi phi thul thu nh^p doanh nghi|p

14 Ting l^i nhuan kl toin trudc thul

13 Loi nhuan khic

12 Chi phi khicll.Thunh^pkhicdoanh

10 L^i nhuan thuan ttr hoat d$ng kinh

9 Chi phi quin ly doanh nghi^p

8 Chi phi bin hingTrong dd: Chi phi I5i vay

7 Chi phi tii chlnh

6 Doanh thu ho^t d$ng tad chlnh

dp djch vu

5 Lpi nhuan g|p vl bin h&ng \i cung

3 Doanh thu thuan bin h&ng vh cung

dp djch \if

4 Gii vin hing bin

2 Cic khoin gita trtr doanh thudjch v^

1 Doanh thu bin hhng vi cung dp

Chi tilu

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

(36.425.351.578)2.064.392.471161.199.327

-(20.000.000.000)(18.650.943.376)

(100.452.371.423)(1.187.431.854)(895.290.578)(33.159.593.124)

-2.383.605.308

(39.838.337.597)45.090.796.482(120.615.625.242)47.769.505.18233.242.832.41341.052.989

.

5.255.307.0587.101.029.3562.129.283366

din 30/06/2016

TP 01/01/2016

15.763.285.841644.592.5633.014.823.677(3.375.753.777)18.729.000.000(880.000.000)(2.369.376.622)

(141.337.404.493)

-

-(35.003.319.778)(3.122.403.112)

(149.331.225)29.979.037.082(176.929.580.085)43.888.192.62534.991.088.261(644.592.563)

-2.438.998.4525.187.958.1461.914.740.329

din 30/06/2017

Tir 01/01/2017minb

Thuyet

30 27 26 25 24 23 22 21

20 17 16 15 14 13 12

11 10 09 OS 07 06 05 04 03 02 01

si Ma

7 Tiin thu lai cho vay, ci tile vd Ipinhufn dupe chia

Luu chuyin tiin thuin tir ho ft dfng diutu

vj khdc

6 Tiin thu hii diu tu g6p vin vdo don

5 Tiin chi diu tu g6p vin vdo don vj

2 Tidn thu tu thanh ty, nhupng bdn

vd cdc tai san ddi hpn khdc

1 Tiin chi di mua sdm, xdy dpng TSCB

II Lira chuyin tiin tir hopt dfng diu tukinh doanh

Luu chuyin tiin thuin tit ho ft dfngdoanh

- Tiin chi khdc cho hopt dfng kinh

- Tiin thu khdc tir hoat dfng kinh doanh

- Thui thu nhdp doanh nghifp da nfp

- Tiin lai vay da trd

- (Tang)/gidm chiing khodn kinh doanh

ki lai vay phdi trd, thui thu nhfp doanhnghifp phdi nf p)

- Tdng, gidm chi phi trd trade

- Tang, gidm cdc khodn phdi trd (kh6ng

- Tang, gidm hdng tin kho

- Tang, gidm cdc khodn phdi thutru&c thay ddi von luu dfng

3 Lfi nhufntit ho ft dfng kinh doanh

- Cdc khodn diiu chinh khdc

- Chi phi lai vay

- Lai, 16 tP hopt dfng diu tu

- L5i, 16 chSnh lfch ty gid hii dodi chua

- Cdc khodn dp phbng

- Khiu hao tai san c6 djnh

2 Biiu chinh cho cdc khoin

doanh

/ Lfi nhufn tru&c thui

I Lira chuyin tiin tit hopt d^ng kinh

Chi tieu

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

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

126.566.855.434

992.736.7827.994.499.929

1.368.327.929.885(1.241.624.129.352)(136.945.099)

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

ThuyltminhMa

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

hftu, mua lai c6 phieu cua doanh

nghi$p da phat hanh

3.Ti6nvaynginh5ut,daih^nnh$n

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$

Chi tieu

DmviUnh: VND

BAO CAO LU*U CHUYEN TIEN TE (tiep theo)

Cho ky ke todn tit 01/01/2017 den 30/06/2017 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

C6NG TY C6 PHAN dAU TU" VA THITONG MI DICBAO C AO TAl CHtNH13-13 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^ thdnhviOn 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 <l6i ldn thil 19 ngdy 03 thdng 03 ndm

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, ^paothOng, thuy Ipi, cdp thodt nude, xd 1 j mdi trudng, dudng day vd tram bi^n thd, cdng trlnh h^ tdngkhu cOng nghiOp, khu do thi; Mua bdn vdt liOu xdy dpng, v^t to thiOt bj phpc vp xdy dpng; Khaithdc, chO bidn khodng sdn ldm vdt lifu xdy dpng, khai thdc v^n chuydn dit, cdt dd san lip mdtbdng; Mua bdn hang nOng sdn, thpc phdm, thu cdng my nghO; MOi gidi bdt dOng sdn, djch vp nhdddt; 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 truso); sdn xudt chO bien go, sdn phdm gO (khOng chS biOn tai trp sd); mua bdn g6 rung UOng hodcnhdp khdu; Gia cOng co khi, sdn phdm co khi (khOng gia cOng t^i trp sd); mua bdn, thi cOng vdlip ddt hO thing diOu h6a ^hi^t dO; Bdu to phdt triin khu cOng nghiOp, h^ ting ty thupt dO thj, khucOng nghiOp, khu chO xudt, khu cOng nghO cao; San xudt vOi, xi mdng vd thpch cao, sdn xudt bOtOng; 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 qud12thdng

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

c6ng ty c6 phAn dAu tit vA thvong mai dicb Ao cAo tAi chinh13-13 Bis Ky B6ng, P9, Q.3, Tp.HS Chi MinhCho ^^ kg todn ttr 01/01/2017 din 30/06/2017BAN THUY^T MINH BAOCAOTAICHlNH(tip theo)

- Danh sdch cdc c6ng ty HSn doanh, lien kit:

1.C6ng ty C6 phdn Xi M^ng Yin Mao2.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 chfnhTrong ndm cfing ty kh6ng c6 thay dgi vi chlnh s4ch ki todn so vdi n8m trade ngn khfing c6 dtihhuong den khd ndng so sdnh cua cdc thdng tin trSn bio cdo til chinh

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

KJ-kitodnK</ ki todn aim cCta C6ng ty bit diu til ngiy 01/01 vi kit thtic vio ngiy 31/12 hing nim

Bon vj tien t^ so dyng trong ki toinBon vj tiin tg sir dpng trong ghi chip ki toin li ding Vigt Nam (VNB)

chuAn MVt vA ch do k toAn Ap dvng

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'rhudng 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 todnC6ng ty da ip dying ede Chudn myrc ki todn Vigt Nam vd ede vdn bdn hudng din Chudn myrc doNhd nude da ban hdnh Cdc bdo cdo tdi chinh dupe lgp vd trlnh bdy theo dung mpi quy djnh cdattmg chudn mpc, thdng tu hudng din thpc hign chuin mpc vd Chi dg ki todn hign hdnh dang dp

dying.

iv cAc chinh sAchktoAnAp dvng1.Cdc loai ty gid hii dodi dp dying trong ki todnCdc nghigp vyi kinh ti phdt sinh bang ngoai tg dupe quy ddi ra ding Vigt Nam theo ty gid giaodjch thyic ti t^i thdi diim phdt sinh nghigp vyi T^i thiri diim cuii k^, cdc khodn myic tiin tg cd gicngoyii tg dupe phdn lo^i Id tdi sdn Id ty gid mua ngoqi tg, cdc khodn muc tiin tg cd gic ngo^i tgdupe phdn loai Id np phdi trd Id ty gid bdn ngoai tg cua ngdn hdng thuong m^i ncri doanh nghigpthuong 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 khodnmyic 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 tiinTiin vd tuong duong tiin bao gim: tiin mgt t^i quy, tiin gui ngdn hdng, cdc khodn ddu tu nginhan khdng qud 3 thdng cd khd ndng chuyin dii di ddng thdnh tiSn vd khdng cd nhidu rui ro trongchuyin 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 chfnha) Chiing khodn kinh doanh

Chdmg khodn kinh doanh Id cdc khodn chiing khodn dupe Cdng ty ndm giO vdi myic dlch kinhdoanh Chung khodn kinh doanh dupe ghi nhgn bat dlu ttr ngdy Cdng ty cd quyin so httu vd dupe

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 phdtsinh 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 cdckhodn 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 vdkhd ndng giQ dAn ngdy ddo h?n Cdc khodn ddu tu ndm gitt dAn ngdy ddo h^n bao g6m: cdc khodntiAn gui ngdn hdng cd ty h?n (bao gAm cd cdc loai tin phiAu, ty phiAu), trdi phiAu, cd phiAu uu daiben phdt hdnh bat buc phai mua l^i t^i mdt thdi diAm nhit djnh trong tuong lai vd cdc khodn chovay nAm giO dAn ngdy ddo h^n vdi mpc dich thu lai hdng ky vd cdc khodn ddu tu ndm gitt dAnngdy 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 xdcdjnh 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 trenBdo cdo kAt qud hopt d$ng kinh doanh trdn co sd dp thu Lai dupe hudng trudc khi C6ng ty ndmgitt 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 thukh6 ddi

Dp phbng phdi thu kh6 dbi ctta cdc khodn ddu tu nim gitt dAn ngdy ddo h?n dupe trich ldp theocdc 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 sdnnginhpn;

-Cd thdi han thu hAi vAn P6n 1 ndm ho^ic hon 1 chu ty kinh doanh dupe phdn lopi Id tdi sdn ddihpn

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 Dpphdng phdi thu khd ddi cdc khodn cho vay cua Cdng ty dupe Pfch l$p theo cdc quy djnh kA todnhifn 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 vdcdc chi phi mua cd lidn quan trpc tiAp Sau ghi nhdn ban diu, cdc khodn diu tu ndy dupe xdc djnhtheo gid gdc Ptt di dp phdng gidm gid khodn diu tu Dp phdng giam gid diu tu dupe l|p khi don vjnhdn diu tu phdt sinh 16, ngoai trtt Pudng hpp khodn 16 dd da nim trong dp kiAn cua Cdng ty khiquyAt djnh ddu tu Dp phdng gidm gid diu tu dupe hodn nhdp khi don vj nhdn diu tu sau d6 t^o ralpi nhudn dA btt trtt cho cdc khodn 16 trudc dd da dupe lap dp phdng Khodn dp phdng chi ^upehodn nhdp trong pham vi kh6ng ldm gid trj ghi sA cua khodn diu tu vupt qud gid trj ghi sA cuachung 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

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

05-2003-0506-1003-0705-25K^ tru*c

05-2003-0506-1003-0705-25K^niy

- Tii sin c6 djnh khic

- ThiAt bj qpin \j

- Phuong ti^n v^n tii

- Miy m6c, thiAt bj

- Nha cua, v^t kiAn true

Loai tii sin

c6ng ty c6 phAn bau tu vA thi/ong mai dicbAo cAo tAi ch! nh13-13 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 dpphong 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 phiithu tir khich hing vi cic khoin phii thu khic sau khi cln trir cic khoin dp phing dope lip chocic 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 kiAnkhang c6 khi n^^g thu h6i tpi ngiy ket thdc nim tii chinh Ting hojtc giim s6 tii khoin dp phdngdupe 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 tpithM 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) dupephin 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 giig6c thi phii tinh theo gii pj thuin c6 thA thpc hiin dupe Gii g8c hing t6n kho bao g8m chi phimua, 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 hiinhinh.

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 sidpng, tii sin cd djnh h(Ju hinh, tii sin c6 djnh v6 hlnh dupe ghi nhin theo nguyin gii, hao m8nluy 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)

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 vicic b&t tham gia thyc W^n hoyt ddng kinh ti Pin co sd ddng kiim sodt Co sd ddng kiim soitdupe hiiu 14 vide dtra ra c4c quyit djnh mang tfnh chiin lupc lien quan din cic chfnh s4ch ho^tddng 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 tho4thu^n lidn doanh, phin vdn g6p v4o t4i sin ddng kiim so4t v4 bit Ity khoan np ph4i tri ph4t sinhchung ph4i ginh chju chng vdi cic b6n g6p v6n lien doanh khic til ho^t d^ng cua lien doanhdupe h^ch toin vio b4o cio tii chinh cia C6ng ty tuong ting v4 dupe phn loai theo ban chit cuanghi^p vp kinh ti phit sinh C4c khoin cfing np vi chi phi ph4t sinh c6 lien quan trpc tiip dinphin v6n g6p trong phin tii sin ding kiim soit dupe hpch toin Pin cp sd din tfch Cic khointhu nh^p tit vipc bin hing hojc sii dpng phin sin phim dupe chia tit hopt d^ng cua lien doanh viphin chi phi phit sinh phii ginh chju dupe ghi nhin khi chic chin khoin lpi (eh kinh ti cd dupettr cic giao djch niy dupe chuyin tdi hoic chuyin ra khoi C6ng ty vi cic khoin lpi fch kinh tiniy 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 lipPong dd cd cic b6n tham gia g6p vin liin doanh dupe gpi 14 co so kinh doanh ding kiim soit8.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 viogii Pj cda tii sin d6 (dupe vin hoi) khi cd dd cic diiu ki^n quy djnh Pong Chuin mpc Ki toinVipt 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 tfnhvio gii pj cua tii sin d6 (dupe vin hoi), bao gim cic khoan lii tiin vay, phin bi cic khoin chiitkhiu hojc phu Ppi khi phit hinh Pii phiiu, cic khoin chi phi php phit sinh lien quan tdi qui Plnhlim 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 01/01/2017din 30/06/2017 hi$n tai dupe ghi nhin 14 chi phi Pi Pudc ngin hpn vi dupe tinh vio chi phf sinxuit 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 toindupe cin cd vio tfnh chit, mdc d$ tdng lo^i chi phf di chpn phuong phip vi tieu thdc phin bihpp ^^ Chi phi Pi Pudc dupe phin bi din vio chi phf sin xuit kinh doanh theo phuong phipdudng 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

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 phiiuquy.

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$n 14 khoan phai tto trong B4ng CSn d6i k^ to4n cOaC6ng ty sau khi cd th6ng b4o chia c6 toe cila H$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^ngiao cho ngudi mua;

-Cdng ty khdng cdn n4m gitt quy^n qu4n ^^ h4ng hda nhu ngudi sd htto h4ng hda ho^c quy^nkidm 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 cichding tin <4y Trudng hpp vi^e cung cip djch vy lien quan din nhiiu Ity thl doanh thu dupe ghinh^n trong Ity theo kit qu4 phin cdng vide da ho4n thinh v4o ng4y l$p B4ng C4n ddi ki toin cuaIty 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 djchvydd

Phin cdng vide cung cip djch vy da hoin thinh dypc xic djnh theo phuong phip dinh gii cdngvide 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 doanhthu 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 quyinnh^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 thuiGTGT 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\is6n 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 sinhchiit khdu thuong myi, {ydm gid hdng bdn hojic hdng bdn bj tra lyi thl doanh nghidp dupe ghi giamdoanh 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, phaichidt khdu thucmg mai, bj tra lyi nhun^ phdt sinh trade thdi didm phdt hanh Bdo cdo tdi chinh, kdtodn phdi coi ddy id mdt sy kidn cdn didu chinh phdt sinh sau ngdy ldp Bang c8n doi kd todn vd ghigidm 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 lyisau 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, gidthdnh sdn xuit cua sdn phdm xay lip (d6i v6i doanh nghidp xdy lip) bdn trong kj> Ngodi ra, c6nphan dnh ede chi phi lien quan din hoat d^ng kinh doanh bit d^ng sdn ddu tu nhu: Chi phi khiuhao; chi phi s^a chtla; chi phi nghi^p vy cho thud BBS ddu tu theo phuong thiic cho thue hoytdOng (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 hdngtin 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 loaitrtr khii lupng hdng tin kho da ^^ dupe hpp ding tidu thy (c6 gid trj thudn c6 thd thyc hi^n dupekh6ng thip hon gid trj ghi si) nhung chua chuydn giao^ho khdeh hdng ndu c6 bdng chrlng chdcchdn 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 quanddn ede hoyt dpng ddu tu tdi chinh; Chi phi vay vin; Cdc khodn 16 do thay dii t^ gid hii dodi cuaede nghidp vy phdt sinh lidn quan ddn ngoyi t^; By phdng gidm gid ddu tu chiing khodn vd cdckhodn 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 hoytdng 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, hoahing 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 chiphi vi luong nhdn vidn bp phdn qudn ly doanh nghidp (tifei luong, tidn c6ng, cdc khodn phycap, ); bdo hiem xd hi, bdo hiim y td, kinh phi c6ng dodn, bdo hiim thdt nghi$p cua nhdn vienquan ly doanh nghiep; chi phi vdt lipu ydn phbng, c6ng cy lao dpng, khdu hao TSCB dimg choqudn ly doanh nghi^p; tiin thue dit, thud m6n bdi; khodn l$p dy phOng phdi thu khd d6i; djch vy

18

B$ ph|n theo lthh vpc kinh doanh: Li m$t b^ ph|n cd thi phin bi$t dupe cda m$t doanh nghiiptham gia vio qui Plnh sin xuit hoic cung cip sin phim, djch vp riing li, m$t nhdm cic sin phimhoic cic djch vp cd liin quan mi bi phin niy chju nli ro vi lpi ich kinh ti khic vdi cic bi phinkinh doanh khic

Bd phin theo khu vpc dja ty: Li mt b$ phin cd thi phin bi^t dupe cila mit doanh nghiip thamgia 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 cicmdi 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

N<? phii tri tii chinh

Tii ngiy ghi nhin ban diu, np phii tri tii chinh dupe ghi nhin theo gii g6c trp di cic chi phi giaodjch 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 cickhoin 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 PdnBing 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^tthdri didm

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 (tiipkhich, 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 phithue 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 thuisuit 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 dupekhiu trtr, so chinh lich tpm thdi chiu thui vi thui suit thui thu nhip doanh nghiip dp tinh si ipdpng cho nim tii sin dupe thu hdi hay np phii Pi dupe thanh toin, dpa Pin lu$t thui cd hiiu lpcvio 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

7.994.499.929

2.760.965.9883.082.533.9412.151.000.000

01/01/2017 VND

8.987.236.711

4.093.950.2084.893.286.503

30/06/2017 VND

Ti6n m^t

Ti6n gbi ngdn teng

Cic khoan tuong duong ti^n (tiSn gtri c6 Ity han

g6c Sin 3 thdng)

c6ng ty c6 phAn bAu tit vA thUong m^i dicbAo c Ao tAi chInh13-13 Bis Ky B6ng, P9, Q.3, Tp.HS Chi MinhCho Ity kk to^^tCr 01/01/2017 Sin 30/06/2017BANTHVY^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 d6ivdi bSn kia trong vi^c ra quy^t djnh cdc chinh sich Mi chinh v^ ho?t d^ng Cdc b^n cOng dupexem 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 trpngnhieu 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

51.169.000

35.244.000

-101.250.500

1.878.953

200.331.453Gia tri hyp ly01/01/2017

251.500.453

-132.446.000117.175.500

1.878.953

251.500.453G16 goc

- - - -

-Dy phong

673.000.000673.000.000

- -

-673.000.000Gia trj htfp ly30/06/2017

673.000.000

673.000.000

- -

-673.000.000Gi^ goc

(*) 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

+ Cong ty CP Phdt triin Nha Ba

Ria - Vung Tau

+ Ngan hang TMCP An Blnh

C^ng

BAN THUYiTMlNHBAO CAO TAI CHINH (tiip theo)

2 Cac khoin dau tir tiki chinh

a) Chung khoin kinh doanh

Boi til^ng

BAO CAO TAI CHINHCho ky ke toAn ttr 01/01/2017 dn 30/06/2017C6NG TY CP BAU TlT VA THtfONG MAI DIC

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

15.1s* S^

22

25.980.661.941 23.766.734.676

10.578.502.243 12.792.429.508

36.559.164.184 36.559.164.184

6.500.000.000 3.000.000.000 10.200.000.000 7.759.164.184 9.100.000.000

bieu quyet

01/01/2017

20.000.000.000 20.000.000.000

20.000.000.000 20.000.000.000 20.000.000.000

bieu quyet

2.151.000.000 2.151.000.000

2.151.000.000 2.151.000.000 2.151.000.000

2.151.000.000

30/06/2017

Gia goc

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

C^ng

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

Gia tri thuan

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

+ Cac khoan dau hi khdc

-Dai han

C^ngc)Dau tir g6p von v^o don vj khac

cl) Dau tu vao cong ty con

Boi tuomg

BAO CAO TAICHINHCho ky ke toin tit 01/01/2017 din 30/06/2017CONG TY CP BAU TlT VA THl/ONG MAI DIC

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

32.833.118.056

32.833.118.056

-32.833.118.056

4 trj (VND)24,00%

40,00%

Ty l| s* hihi Gi

30/06/2017

BAN THUYAT MINH BAO CAO TAJ CHINH (tiip theo)

c2) Biu tic via cSng ty lien kit, lien doanh

(*) Ghi chu: Khoan gap vSn diu tu vio Cong ty Co phan Xi Mang Yin Mao (tin cS la Cong ty co phdn xi mSng HUu Nghi 2) diu ndm vdi ty 12 quyin biiu quyit

la 24%, tuang ling vai so co phan sd him la 4.800.000 c6phiiu, so vSn ddgop din 30/06/2017 la 32.833.118.056 ding (chua gop dii von) Trong do so vSn gop cua can bo cong nhdn vien Cong ty la 1.050.000.000 ding Din thai diim phdt hanh bdo cao nay Cong ty CP Xi mang Yen Mao vin dang trong qua trwh dautu xdy dung.

BAO CAO TAICHINHCho kj- kl toin tit 01/01/2017 den 30/06/2017CONG TV CP fiAu TU" VA THlTONG M^.1 DIC

13-13 Bis Ki Dong, P9, Q.3, Tp.H^ Chi Minh