BCTC hop nhat Quy 2 va 6 thang dau nam nam 2016 signed

Nganh nghe kinh doanh Gia tong the tao, lap dat cat chin de gian khoan va the ket eau kim loai khk; Thiet Ice, the tao the ben chira xang dau, khi hoa long, chira nok, ban chiu ap luc v

TONG CONG TY CO PHAN XAY LAP HAU Kid VItT NAM

BAO CAO TM CIENH

6 thang dAu nim 2016

Ha N6i, thing 07 nim 2016

Được ký bởi CAO VĂN THẮNGNgày ký: 29.07.2016 15:29Signature Not Verified

TAP DOAN DAU KHI QUOC GIA vIgT NAM MAu so B 01-DN/HN

TONG CONG TY CO PHAN XAY LAP DAU Kid VIET NA: Ban hanh thee Thong ttr 202/2014/TT-BTC

BANG CAN DOI ICE TOAN HOP NHAT

SO DAU NAM 01/01/2016

A - TAI SAN NGAN HAN (100 = 110+120+130+140+150) 100 9.397.045.906.612 9.434.377.787.805

I Tian vil cat khoan twang throng lien 110 V.01 903.049.487.337 873.243.970.647

II Cat khoan (ILI fir tai chinh ngin Ilan 120 V.02 96.879.178.295 119.608.041.024

2 Dv phong giarn gia chimg khoan kinh doanh (*) 122 (124.889.975.000) (161.157.292.000)

Ill Cale !chain Oat thu ng.in han 130 V.03 4.047.952.434.505 3.522.632.821.353

2 Tra trout cho nguai ban ngan han 132 1.182.609.857.525 1.146.863.194.536

4 Phai thu the() tien do" ke hooch hop clang XD 134 393.622.350.444 71.964.625.337

7 Dv phong cat khoan phai thu ngAn han kho ddi (*) 137 (981.023.800.744) (1.067.146.222.845)

2 Dix phong giam gin hang ton kho (*) 149 (65.557.074.370) (63.882.613.666)

3 Thue vil clic khoan khac phai thu Nth\ nude 153 33.420.894.647 31.874.382.531

13 - TAI SAN DAL HAN (200 = 210+220+240+250+260) 200 5.587.058.817.550 5.428.390.801.984

TAU SAN MA

sO CUOI Kt 30/06/2016

SO BAH NAM 01/01/2016

3 VOn kinh doanh & Don vi troc thuOc 213

7 Do phong phai thu dai han kilo &Si (*) 219 (386.885.823.196) (298.211.864.196)

II TM sin co dInh 220 1.724555.093.510 1.723.291.709.360

1 Tai san c6 dinh hitu hinh 221 V.09 1.265.839.136.784 1.258.947.328.127

2 Tai san co dinh thue tai chinh 224 V.10 69.523.601.283 73.917.068.600

IV TM sin do dang dii han 240 2.343.800.035.728 2.277.400.817.870

1 Chi phi sin xutit kinh doanh de dang dai han 241 1.343.699.902.047 1.309.326.278.213

2 Chi phi xay (long ca ban do dang 242 1.000.100.133.681 968.074.539.657

V Diu ttr tii chink dii han 250 V.08 311.686.558.360 187.731.751.702

1 Dan to van cOng ty con 251

2 Dhu to vito cong ty lien ket, lien doanh 252 119.274.951.306 130.800.017.376

4 Du phOng dAu to tai chinh dai han 254 (38.017.330.214) (174.152.654.111)

VI TM sin dii han khk 260 512.255.201.664 585.933.737.893

1 Chi phi tri Mr& dal han 261 V.14 266.070.981.618 279.679.515.301

2 Tai sin thue thu nhap hoan lai 262 41.382.083.258 41.382.083.257

3 Thiet bi, vat tu, phu tang thay the dii han 263

5 Lm the thirang mai 269 21.851.193.403 24.921.195.950

TONG CQNG TAI SAN (270 = 100 + 200) _ 270 14.984.104.724.162 14.862.768.589.789

Page 2

C - NO PHAI TRA ( 300 = 310 + 330 ) 300 11.996.902.403.245 11.997.307.093.754

2 Nguti mua tra tien truck ng6n han 312 2.525.688.934.468 3.108.420.429.237

4 Phi tra ding nhan vien, nguai lao dong 314 240.562.925.878 215.351.372.433

7 Phai Ira theo ti'en d6 ke hooch hop &mg xtty dung 317

10 Vay va no thue tai chinh ngan han 320 1.093.063.052.365 1.175.380.300.900

8 Vay va no thue tat chinh dai han 338 1.481.898.001.099 1.512.377.219.267

10 CO phieu tru dal

D - VON CHU SO Hint ( 400 = 410 + 430) 400 2.987.202.320.917 2.865.461.496.035

- CO phieu phe thOng c6 quyen biL quyet 411a

Ha nal, ngay 29 Mang 07 nem 2016

ong gutm doc

- Lai nhu4n sau thud chtra phdn phoi4L5) lily led din cuari nam away 421a (2.919.119.162.631) (3.051.994.470.942)

13 Lgi ich c6 clang khong lciam sad 429 1.718.928.253.888 1.741.775.497.140

TONG CONG NGUON VON ( 440 = 300+400) 440 14.984.104.724.162 14.862.768.589.789

biiu

Nguy& Thi Thu Anh

Page 4

TAP DOAN DAU ICHI QUOC GIA VItT NAM lu so B 02 - DN/HN

TONG CONG TY C6 PHAN fly LAP DAU K111 VIPT NA! Ban hanh theo Thong to s6 202/2014/TT-BTC

%ha nha CEO- Duang Phgm thing- Ter Dem- Ha ngi higay 22/12/2014 Ma BO Tai chinh

BAO CAO KET QUA HOST DONG KINH DOANH HOP NHAT

4

5

6

Trong do: Chi phi Ldi vcry 23 26.591.126.110 26.465.082.961 54.903.300.819 55.181.710.008

TAP DOAN DAU KHI QUOC GIA VIET NAM MAu s6 B 03 - DN/HN

TONG CONG TY CO PHAN XAY LAP DAU KHI VIT NAM Ban hanh theo Thong to s6 202/2014/TT-BTC

SAO CAO LUU CHUYEN TIEN Tt HOP NHAT

(Theo phmrng phi') gMn tiep) Tie ngly 01/01/2016 den ngiy 30/06/2016

2016

6 thang du nam

2015

I LUU CHUYEN TIEN TU HOST DQNG KINH DOANH

2 Dieu chinh cac khan khac

(Lai)/18 chenh leech tY gia het doai do danh gia1ai can khoan num tiEn t6

3 Lot nhuftn kinh doanh trove thay din v6n Itru dQng 08 204.141.896.239 121.257.871.879

Tang/(Giam) cac khoan phai tra (Kh6ng ke lai vay phai tra, thug thu

(53.764.622.999) (75.694.860.905)

Tien chi 'Mac cho heat dOng kinh doanh 17 (28.291.126.379) (495.044.743.122) Luu chuytn titn thuAn ta hoot dQng kinh doanh 20 160.960.687.717 (1.053.104.193.1651

1 Tien chi mua sant, xdtmg TSCD va cac TS dai hart khac 21 (70.030.811.198) (61.623.923.773)

2 Tien thu tir thanh 1Y, nhuong ban TSCD va cac TS dal hgn khac 22 44.462.748.594 1.821.207.909

3 Tien chi cho vay, mua cac cong cg ng dm don vi khan 23 (3.000.000.000) (6.050.000.000)

4 Tien tha hot cho vay, Mn lai cac c.cg ng caa dvi khac 24 15.250.000,000 4.769.524.445

16.473.400.000

6 Tien thu hot dau to g6p von vao don vi khac 26 (263.465.831)

7 Tien thu lai cho vay, c6 toe va Iqi nhudn Moan chia 27 18.193.702.354 11.802.326.180 Lull chuytn titn thuAn tir hoot dOng dAu tir 30 4.612.173.919 (32.807.465.239) III MX CHUYEN TIEN TO HQAT DQNG TAI CHINH

2 Tien chi tra von gop cho the chit ser him, mua lai co phieu dm DN da phat

6 Tien c6 hie, Jul riltudn da tra cho chit sa him 36 (17.636.378.220)

Luu chuytn tien thuAn tir hoot cling tai chinh 40 (135.658.979.641) 85.479.345.270

Ha n0, ngay 29 thong 07 nom 2016

TONG ONG TY GO'PHAN )(Ay LAP o'"

Ngithi Ittp bih'u

AY/

Nguyen Thj Thu Anh

TAP DOAN DAU KHI QUOC GIA VIET NAM

Tod nhit CEO-, Duo' ng Phcm Hung- Tie Dem- Ha nal

Mau s6 B 09- DN (Ban hinh theo Thong to so 202/2014/TT-BTC Ngay 22/12/2014 tea BO Tai chinh)

BAN THUYET MINH BAO CAO TAI CHINH

6 thing dttu Ham 2016

I DAC DIEM HOAT BONG CUA TONG CONG TY

1 Hinh that sik hgru von

Tong COng ty duvc thanh lap tren ca sa co phAn hod COng ty Thiet ke va xay dung Dau khi, thanh veep dm Tap

doan Dku khi Quec gia Viet Nam theo guy& dinh 532/QD-TTCB ngay 26/03/2004 tha Be twang BO Cong nghiep (nay la B6 Cong Thuong) Tai Nghj quy6t s6 3604/NQ-DKVN ngly 26/10/2007, H0i clang quan trj Petro Viet Nam

da th8ng qua d6 an chuyen doi Cong ty co phan Xay lap Dku khi thkh Tong Cong ty co phan Xay lip Diu khi boat cl'Ong theo m6 hinh Cong ty mg, COng ty con va hoat de/1g theo m6 hinh nay Ice tie ngay 01/01/2008

2 Linh vuc kinh doanh

3 Nganh nghe kinh doanh

Gia tong the tao, lap dat cat chin de gian khoan va the ket eau kim loai khk;

Thiet Ice, the tao the ben chira xang dau, khi hoa long, chira nok, ban chiu ap luc va W thong 6ng cong nghe;

thuyen va the phuang tien noi;

Gia cong ren ong, san xuat kh6p noi, dAu not va cac phi kien phuc vu trong filth vuc khoan, khai that dau khi, cong nghiep;

Kinh doanh vat tu thiet bi xay dung dku khi;

Khao sat, thiet ke, to van dau tie xay dung the cong trinh dan dung, cong nghiep vita va nhe;

San lap mat bang, xay dung cac cong trinh they loi, de ke ben cang;

Lap dat he thOng may mot thiet bj cong nghe, thiet 131 dieu khien, tu dOng boa trong cac nha may cong nghiep;

Lap dat cac he thong &rang day tai dien den 35KV, the he thOng dien dan dung va cong nghiep khae;

Khoan phi da n6 min, khai thac m6, san xuat, kinh doanh vat lieu xay dung;

Khao sat, duy tu, bao due-mg va siva chila the cong trinh dau va khi ngoai bien va tren dat lien, cac cong trinh dan dung va cong nghiep;

San xuat va kinh doanh be tang thuong pham;

Dau tu xay dung, khai that va quan ly chg.;

Kinh doanh bat dOng san: dau to xay dung cac khu cong nghiep, co so ha tang giao thong, xay dung do thi,

clueing, cong trinh dan dung va cOng nghiep, kinh doanh do thi va van phang, sieu thi va nha

Dau to xay dung: Cac nha may cite tao ca khi thiet bj phuc vg nganh Dku khi; cac nha may doing tau van tai dau, khi, hth chat, nha may dong gran khoan; cac nha may xi mang va san xuat vat lieu xay dung;

DAu to cong nghe cao trong linh vuc xay dung nha cao tang;

Lap dat, duy tu, bao throng va sfra china cac cong trinh dau khi (ngoai khai va tren bien), cac chin de gian khoan, cac kit cau kim loai, cac Mn be chira (fang, dau, khi boa long, funk); binh chiu ap luc va he thong Gang nghe, cac cong trinh dan dung va cong nghiep;

Doing tau van tai dau, khi, boa chat;

Doing gian khoan dat lien, ngoai been;

Cite tao co khi the tao nganh Dku khi, clang tau va kinh doanh cang song, cang bien;

Che tao va cung cap cac loai Ong ch6ng can khoan, Ong noi, khap noi, day noi va cac phu kien phuc vu trong linh vuc dau khi, cong nghiep;

Thi cong xay chmg cac cOng trinh dan khi (tren bb, ngoai bien) cac cong trinh cong nghiep va dan dung, cang song, cang bien;

Page 1

TAP DOAN DAU Kilt QUOC GIA VItT NAM Mini se B 09- DN

TONG CONG TY CO PHAN xxy LAP DAU Kilt VIET NAM (Ban hanh theo Thong to só 202/2014/TT-

Tob nha CEO- Huang Phgm Hung- He Dem- Ha Mil BTC Ngay 22/12/2014 ctia BO Tai chinh)

Thi cong cac cong trinh giao thong, thity lot

San xuat cac san pham ding nghiep (cac nha may be tong, thity dien, dien khi);

San xuat kinh doanh cac san pham co khi, cac vat lieu xay dung, khoan, phi da, no min, khai thac m6, san xuat tong nghiep (cac nha may betong, thity dien, dien khi);

Van chuyen &au, khi hoa long va h6a chat;

Kinh doanh xuat nhap khau vat tu, thiet bi xay dung fin khi; thtrong mai va dich Inu tong hqp

4 Chu kt san xuat, kinh doanh thong thirlyng

5 Bac diem boat Ong cfia doanh nghiep trong nam tai chinh c6 inh hirOng din Bao cao tai chinh

6 Cau true TAng Cling ty

a Cdc Cling ty con Tong Cling ty nam co phan chi phia

Cong ty Co phAn Kat eau kim loai va lap may DAu khi (PVC MS)

Cong ty Co phan Xay dung C8ng nghiep va Dan Dung Dan khi (PVC IC)

C8ng ty Co phan Xay lap Duang (ling be chira Dau khi (PVC PT)

Cong ty CP Bat Ong san Xay lap Dau khi Viet Nam (PVC Land)

C8ng ty TNH.H Du Lich Ulu khi Thai Binh (PVC Thai Binh)

COng ty CP Ulu to ha tang & Do thi flan khi (Petro land)

Cling ty CP Dau khi [Xing DO (PVC Wing DO)

Cling ty co phin PHI trien DO thi DAu khi (PVC Mekong)

C6ng ty CP DAu to & Xay dung Phit Bat

b Cac Ging ty lien doanh, lien ket ctia TAng Cling ty bao gom

C6ng ty CP thiet ke quoc to Heerim PVC

Cong ty Co phan Mu to xay dung va kinh doanh dich vu nha a DAu khi (SSG)

C6ng ty CP Trang tri not that Dau khi (PVC - ID)

T8ng COng ty CP Xay lap Dim khi Nghe An (PVNC)

Gong ty Co phan thuong mai DAu khi SOng da (PVSD)

Cong ty CO phan Xay lap Dan khi Sai g6n (PVC-SG)

aing ty Co phan Xay lap DAu khi Ha nOi (PVC IIN)

Gong ty Co phAn Thi cong co ON & Lap may Dan khi (PVC ME)

Cong ty Co phAn Xay lap Dan khi Mien Trung (PVC MT)

Cong ty CP Xay lap Mu khi Thanh Hoa (PVC TI-I)

ang ty Co phan Khach san Lam Kinh

Ging ty CP thuang mai va truyen thong lien minh dAu khi

Cong ty CP Xay lap fin khi Duyen Hai (PVC_DH)

c T.Ang COng ty dau tif dai han, gip von vlo cac cling ty khac bao gom

Ging ty c6 phan Dau to be tong Cons nghecao Sopewaco

Gong ty CP My lap DAu khi PVC Truing Son

Cong ty CP dAu to Xay lap DAu khi Kinh Bac

COng ty CP Xay lap Dau khi 4

COng ty CP Xay lap DAu khi 2

Cong ty CP Xi mang Ha Long

Ding ty CPDT xay lap khi IMICO

Cong ty Co phAn bAt Ong san DKVN Petrowaco

H Kt Kt TOAN, DON VI TIEN TE STY DUNG THONG KE TOAN

1 Nam tai chinh

Nam tai chinh cua bat au tir ngay 01 thang 01 va ket thitc vao ngay 31 thing 12 hang nam

2 Don vi tien to sir dung trong ke toan

Don vi tien to sir dung trong ke toan la Deng Viet Nam (VND)

HI CHUAN MIX VA CITE DO KE TOAN AP DUNG

TAP DOAN DAU KHI QUOC GIA WET NAM

TONG CONG TY CO PHAN ny LAP DAU Kai VIET NAM

Tat nha CEO- During Phgm Hang- Tit Ligtn- Ha nal

Min se 13 09- DN

(Ban hanh theo Thong tu s6 BTC Ngay 22/12/2014 dm BO Tli chinh)

202/2014/TT-1 Cha de ke town ip dung

Tong cong ty ap dung Che do Ke toan Doanh nghiep Viet Nam

2 Tuyen bo ve viec tuan tbu Chitin muc ke toan va Che di) ke town

Ban Tong Giam á& dam bao da tuan thu day du yeu cau cua cac chuin muc ke toan va the dp ke toan doanh nghiep Viet Nam hien hanh trong viec lap cac bao cao tai chinh

IV CAC CHINA SACH ICE TOAN AP DUNG

1 Nguyen tic chuyen dig Bio cao tai chinh lap bang ngocti to sang Deng Viet Nam

2 Cic loai ty gia hid doli ap dung trong ke toan

3 Nguyen tic xac dinh lai suit thus to (lai suit hieu luc) dung a chi4t !thin ding tien

4 Nguyen tic ghi nhan cac khoan tien va tuong dtrcvng tien

Tien va cac khoan tuong throng tien bao gam ties mat, tien gfri ngan hang, tien dang chuyen va cac khoin dau

tv ngin han c6 thai han thu hei hoac dao han khong qua 3 thing ke to ngay mua, de dang chuyen doi thanh mot

lacing lien xac dinh cling nhu khong c6 nhieu rui ro trong viec chuyen

5 Nguyen tic ke toan cac khofin dau to tai chinh

a) Chimg khoin kinh doanh

b) Cac khoan dau tu nam gift den ngly dao han

c) Cac khoan cho vay

d) Diu tu vao tong ty con, cong ty lien doanh, lien ket

d) Diu tu vao cong cu van cua don vi Ichac

e) Cac phuong phap ke toan doi vii cac giao dich khic lien quan den du tu tai chinh

6 Nguyen tic ke toan nq phai thu

Cac khoan phai thu thuong mai va cac khoan phai thu !chic dugc ghi nhan theo hea don, chimg tu Du phong phai thu kho doi dugc lap dun vao dinh gia ye kha nang thu he'd cua tong khoan ng

7 Nguyen tic ghi nhan hang ten kho

Hang ten kho dugc xac dinh theo phuong phap gia g6c, truing hqp gia tri thuan c6 the thus hien dugc thip hon gia goc thi phai tinh theo gia tri thuan co the thus hien dugc Gia,g6c hang ton kho bao gem chi phi nguyen vat lieu trot tiep, chi phi nhan cong true tie") va chi phi san xuat chung neu c6 de co duct hang ten kho o dia diem va tang thai hien tai Gia gec dm hang ten kho dirge xac dint' theo phuong phap binh quan gia quyen Gia tri thuan co the thgc hien dirge dugc xac dinh bing gia ban u6c tinh trir cac chi phi de hoan thanh cong chi phi tiep thi, ban hang va phan phei phat sinh

8 Nguyen tic ghi nhan TSCD, TSCD thue tai chinh, bit (rang sin diu tv

Tai san có dinh duct the hien theo nguyen gia trir hao mon luy ke Nguyen gia tai san c6 dinh bao gem toan be cac chi phi ma Gang ty phai bo ra de c6 dugc tai san c8 dinh tinh den thai diem dua tai san do vao trang thai san sang -sir dung Cac chi phi phat sinh sau ghi nhan ban du chi dirge ghi tang nguyen gia tai san c6 dinh neu cac chi phi nay chic chin lam tang Iqi ich kinh to trong tuong lai do sir dying tai san do Cat chi phi khong th6a man dieu kien tren dirge ghi nhan la chi phi trong ky

Khi tai sin ce dinh dugc ban hay thanh 19, nguyen gia va khau hao lily ke dugc xoa s6 va bat ky khoan lai 16" nao phat sinh do viec thanh 19 &Su dugc tinh vac) thu nhap hay chi phi trong Icy

Tai san co dinh dugc khan hao theo phuong phap dueng thing dim tren thai gian hilt dung trot tinh phu hgp

vii huang din tai Thong tu so 203/2009/TT-BTC ngay 20 thing 10 nam 2009 oda BO Tai chinh S6 nam khiu hao

cua cac loai tai san co dinh nhu sau:

9 Nguyen Mc ke toan cac hqp doing hqp tic kinh doanh

Page 3

TAP DOAN DAU KHI QUOC GIA MT NAM Mau se B 09- DN

TONG CONG TY CO PHAN XAY LAP DAU KHI VItT NAM (Ban hanh theo Th6ng to so 202/2014/TT-

Toa nha CEO- Diking Phom Ming- Tic Dem- Ha nai BTC Ngay 22/12/2014 cimB0 Tai chinh)

10 Nguyen the ke toan thud TNDN hoan lai

11 Nguyen the ke toan chi phi tra trtrfrc

Chi phi tra truk ngan han bao gam cac cong co, dung cu va cac khoan kheic da dua vao sir dung dugc phan ba vao chi phi trong kY theo phuong phap during thing

• Chi phi tra truerc dai han the hien gia trj con lai cua cac khoan chi phi c6 the mang lai Igi ich kinh is trong tuong lai cho Tang cong ty dai hon 1 nam Cac khoan chi phi nay dugc van hoa va dirge phan bo vao kat qua hog Ong kinh doanh theo phuong phap duerng thing dun Men theri gian him dung ink tinh nhung theri gian khong qua 03 nam

12 Nguyen tic ke toan no phai tra

13 Nguyen tic ghi nhAn vay va my phii tra thud tai chinh

14 Nguyen the ghi nhAn vi yen Itha cite khoin chi phi di vay

15 Nguyen the ghi nhAn chi phi phai tra

16 Nguyen the vi phuong phap ghi nhAn cac khoin dty phong phai tra

17 Nguyen tic ghi nhAn doanh thu chum thyt hien

18 Nguyen the ghi nhAn trfii phieu chuyen doi

19 Nguyen the ghi nhAn yen chti ser hieu

Nguein von kinh doanh cua Tang Cong ty IA yen gop oda cac c6 Ong dirge ghi nhan theo so thoc

Cac qu'y throe trich lap va sir dung theo Dieu le Tang cong ty va Nghi quy'et Dai hai dang ca tong thuOng nien

20 Nguyen tic va phuong phip ghi nhAn doanh thu

Khi kat qua thgc hien hgp dang xay dung co the dirge uoe tinh mat each clang tin cay, doanh thu dirge ghi nhan theo phuong phap ty phan train hoan thanh Doanh thu va chi phi lien quan den hgp Ong dirge ghi nhan tuong Ong veri phan cong vies da hoan thanh tai ngay ket thus ky ke toan, dirge tinh bang ty le % giita chi phi phat sinh cim phan vies da hoan thanh tai theri diem kat tithe ky ke toan so vori tang chi phi du Man dm Hgp Ong Phan cong vide phat sinh them, cac khoan bai thueng dirge ghi nhan theo thoa thuan vai khach hang Khi kat qua Hop Bong xay climg khong the dirge truc tinh mat each ding tin cay, doanh thu chi dirge ghi nhan tuong throng yeti phan chi phi cim Hgp Ong da phat sinh ma kha nang.thu dirge la tuong chac chin Chi phi cita Hgp Ong duct ghi

nhan la toan ba chi phi phat sinh trong kY Khi tang chi phi thy° hien Hop Ong c6 the vugt qua doanh thu cim Hgp Ong, khoan to trgc tinh dirge ghi nhan ngay vao chi phi trong ky

21 Nguyen the ke toan cac khofin giam trir doanh thu

22 Nguyen tic ke toan gia yen hang ban

23 Nguyen the ke toan chi phi tai chinh

Chi phi di vay dirge ghi nhan vao chi phi trong kY

24 Nguyen the ke toan chi phi bfin hang, chi phi quan ly doanh nghiep

25 Nguyen the vi phuong phfip ghi nhAn chi phi thug thu nh(ip doanh nghiAp hies hitnh, chi phi thud thu nhAp doanh nghiep hoan lai

Thud thu nhap doanh nghiep the hien tang gia tri eaa so thud phai tra hien tai va so thud hoan lai s6 thud phai tra hien tai dirge tinh ten thu nhap chiu thud trong Liam Thu nhap chiu thud khac vai lgi nhu'an thuAn dirk trinh bay ten bao cao ket qua hog dengkinh doanh hop nhat vi thu nhap chiu thus khong bao gam cac khoan thu nhap hay chi phi tinh thud hoc dirge khau trir trong cac nam khae (bao , to mang sang, nau co) vi ngoai ra khong bao gam cac chi tieu kh8ng chiu thud hose khong dirge khan Mir

Thud thu nhap hoan lai dirk tinh ten cac khoan chenh lech Oita gia tri ghi so va co set tinh thud thu nhap caa cac khoan mire tai san hoc cong ng ten bag cao tai chinh hgp nhat va dirge ghi nhan theo phuong phap bang can dai ke toan Thud thu nhap hoan Lai phai tra phai dirge ghi nhan cho tat ea cac khoan chenh Lech tam theri con tai san thud thu nhap hoan lai chi dirge ghi nhan khi chac chin co du Igi nhuan tinh thud trong tuong lai de khau trir cac khoan chenh lech tam theri

TAP DOAN DAU Kilt QUOC GIA VItT NAM Mau se B 09- DN

TONG CONG TY CO PHAN XAY LAP DAU KID VIET NAM (Ban hanh theo Thong to so 202/2014/TT-

Thud thu nhap hoan lai dugc xac dinh theo thud suat dg tinh se ap dung cho nam tai san dugc thu hot hay nq

phai tra dugc thanh toan Thud thu nhap hoan tai dugc ghi nhan vao bao cao ket qua hoat Ong kinh doanh hop that

va chi ghi vao von chit so him khi khoan thud de c6 lien quan dean cac khoan mac duct ghi thang vao von chu so ham

Tai san thud thu nhap hoan lai va nq thud thu nhap hoan Jai phai tra dirge ba trir khi Ding Cong ty co quyen hop phap de bit trir giita tai san thud thu nhap hien hanh vai thud thu nhap hien hanh phai nOp va khi cac tai san thud thu nhap hoan lai va nq thud thu nhap hoan lai phai tra lien quan tad thud thu nhap doanh nghiep duce quart ly ben cong met ca quan thud va Tong Cong ty co Mr dinh thanh toan thud thu nhap hien hanh tren ca set thuan

Viec xac dinh thud thu nhap cua Tang Cong ty can cu van cac, guy dinh hien hanh ve thud Tuy nhien, nhimg quy dinh nay thay del theo tirng then kY va viec xac dinh sau cling ve thud thu nhap doanh nghiep thy thuOc vao ket qua kiem tra caa ca quan thud co tham quyen

Cac loai thud khac dugc Sp dung theo cac luat thud hien hanh tai Viet Nam

25 Cac nguyin tac va phirong phip lip BCTC hop nhitt

a) Phuang phap ke toan trong giao dich hop nhat kinh doanh qua nhieu giai doan

b) Phuong phap ghi nhan Igi ich cua c6 long khong kiem soat

Phtrong phap ke toan ghi nhan lai, 2 khi co sir thay del ty le so him tai tong ty con (thoai dam to trong cac c) truang hop kheng mat quyen kiem soat, mat quyen kiem soat, khi tong ty con phat hanh ca phiau rieng hap nhat kinh doanh duen sir kiem soar chung)

d) Phucmg phip loai trir cac giao dich Wei be

26 Lcsi the thirang mai

Lqi the thuong mai tren bap cao tai chinh hgp nhat la phan pint trei giaa mire gia phi hop nhat kinh doanh so veri phan Igi ich caa Tong Gong ty trong tong gia tri hop lY cua tai san, ding ng va cong ng tiem tang cua cong ty

con, Gong ty lien ket, hoc don vi gop von lien doanh tai ngay thgc hien nghiep vu dau ttr Lqi the thircmg mai (lucre

coi la met loai tai san ve hinh, dirge tinh khau hao theo phtro-ng phap dtrOng thing tren that gian hint chmg uerc tinh caa lai the kinh doanh do la 10 nam

V CAC CHINE! SACH ICE TOAN AP DUNG (Trong truing hop doanh nghiep kheing dip ling gia dinh hoat ding lien tac)

1 CO tai phan loai tai san dal han yang phai tra dai hart thanh ngan han khong

2 Nguyen tic xac dinh gia tri tong loai tai san va ng phai tra (theo gia tri than co the thy° hien dirge, gia tri co the thu hot, gia tri hop 1Y, gia tri hien tai, gia hien hanh )

3 Nguyen tic xir ly tai chinh dot voi

- Cac khohn du phong

- Chenh Tech danh gia lai tai san va chenh lech ty gia (con dang phan anh teen Bang can dei ke toan- net co)

VI THONG TIN BO SUNG CHO CAC KHOAN MIX TRiNH BAY TRONG BANG CAN DOI ICE TOAN

Page 5

TAP DOAN DAU KIII QUOC GIA WET NAM

Toes nha CEO- ail:mg Pham Hang- Tee Liem- Ha nal

Mau sto B 09- DN (Ban hanh theo Th6ng to so 202/2014/TT-BTC Ngay 22/12/2014 cita BO Tai chinh)

8 - CT CP Dau Khi Dong D6 (PVC Dong DO)

9 - CT CP DT Ha tang & DO thi DK (PetroLand)

10 - CT CP DAu to & Xay dtmg Phu Dat

1.2 Tien gui ngfin hitng

1 - COng ty mc PVC

2 - Xay Lap DO, BB & Dien nu& (PVCPT)

3 - KM cau kim loai va lap may DK(PVCMS)

4 - Xay dung CN & D.Dung DK (PVCIC)

5 - CT CP Ph& trik D6 thi DAu khi (PVC - Mekong)

6 - CT CP BDS Xay lap DK VN (PVC-Land)

7 - CT CP DT & Thuong mai DK TB (PVC-Thai Binh)

8 - CT CP DAu Khi Dong DO (PVC D6ng D6)

9 - CT CP DT Ha tang & Do thi DK (PetroLand)

10 - CT CP DAu tu & Xay dung Phu Dat

1.3 Tien dang chuyen

1.4 Cac khoan Mang dining tien

Trong do:

- COng ty mc PVC

- CT KM cAu kim loai va lap may DK(PVCMS)

- CT Xay Lap DO, BB & Dien nuerc (PVCPT)

- CT CP Xay dung CN & D.Dung DK (PVCIC)

- CT CP DAu Kin Bong D6 (PVC Ding DO)

- CT CP Phat trik DO thi Dan khi (PVC - Mekong)

- CT CP DT & Thuong mai DK TB (PVC-Thai Binh)

- CT CP DT Ha tang & DO thi DK (PetroLand)

- CT CP Ulu tu & Xay dung Phu DE

C(ing:

Dalt tu chfrng khoan kinh doanh:

Dku tu nam gilt den ngay dao han:

Cong

Du pining giam gia chung khoin kinh doanh:

Gia tri thuAn cua dau fir tai chinh nth' Ilan

Trong do:

- CT CP KM cAu kim loai va lip may DK(PVCMS)

- COng ty mc dAu tu ngin han

- Cong ty mc trich lap du phong giam gia dku tu ngAn han

- PVC MS trich lap du phOng giam gia dAu to ngin han

- CT CP DT & Thuong mai DK TB (PVC-Thai Binh)

- CT CP Phat trik DO thi DAu khi (PVC - Mekong)

- CT CP Dail Khi Dong DO (PVC Wing Do)

- PVC Thing DO trich lap du phOng giam gia dku tu ntin

han

2.811.124.640 888.069.018 189.900.414 501.234.051.955 319.697.937.661 10.092.790.278 119.655.630.098 5.345.998.649 22.203.490.256 1.352.421.726 15.131.117.070 1.161.227.549 5.309.356.827 1.284.081.841 389.492.355.692

225.500.000.000 26.000.000.000 38.542.355.692 85.000.000.000

6.550.000.000 7.400.000.000 500.000.000 903.049.487.337

Su cuOi nam 161.948.845.000 59.820.308.295 221.769.153.295 (124.889.975.000) 96.879.178.295

209.488.373.295 (123.481.055.000) 3.000.000.000 7.280.780.000 (1.408.920.000)

426.867.052 766.820.460 129.753.628 532.309.473.060 397.100.388.226 15.910.378.546 74.482.200.953 18.652.744.526 4.980.880.750 13.948.134 3.759.998.379 2.606.856.624 14.233.803.511 568.273.411

335.644.451.973

125.500.000.000 89.600.000.000 41.050.618.480 60.000.000.000 2.500.000.000

2.550.000.000 13.780.116.142 663.717.351 873.243.970.647

SO dku nam 209.148.845.000 71.616.488.024 280.765.333.024 (161.157.292.000) 119.608.041.024

257.704.412.768 (158.339.452.000)

15.250.000.000 530.140.256 7.280.780.000

(2.817.840.000)

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TAP DOAN DAU IiII QUOC GIA VIST NAM

TONG CONG TY CO PHAN XAY LAP DAU KITE VITT NAM

Tax nha CEO- During Phegni Hung- Tic Liem- Ha not

3.1 Phi thu ngin han cna khach hang sau foal frit 2.298.288.604.688 2.021.522.980.637 3.2 Tra truot cho ngtrai ban ngan han sau loai trir 1.182.609.857.525 1.146.863.194.536 3.3 Phil thu nOi bo

3.4 Phil thu theo tien do Ice hoach hop &mg xay dung 393.622.350.444 71.964.625.337 3.5 Phil thu cho vay ngan han 14.447.669.735 114.511.169.735 3.6 Cat khoan phai thu ngan han khac 1.136.842.003.851 1.231.709.689.681

2 - Xay Lip DO, BB & Dien nu& (PVCPT) 141.565.098.371 36.418.643.130

3 - Ket cAu kim loai Ira lip may DK(PVCMS) 897.609.609.063 346.903.054.752

4 - Xay Ming CN & D.Dang DK (PVCIC) 99.604.875.196 457.185.186.103

5 - CT CP Phat trie'n DO thi Dau khi (PVC - Mekong) 17.255.765.634 32.610.936.143

6 - CT CP BDS Xay lip DK VN (PVC-Land) 10

7 - CT CP DT & Thuong mai DK TB (PVC-Thai Binh) 16.213.471.176 16.386.194.633

8 - CT CP Dau KM Dong D6 (PVC Doug D6) 124.246.191.488 106.973.259.177

9 - CT CP DT Ha tang & DO thi DK (PetroLand) 256.705.741.399 224.529.487.645

10 - CT CP Dau to & Xay dung PIM Dat 16.425.443.716 24.618.539.814

3.2 Tra not cho ngtrbi ban sau loai bit thing no not

1 - ang ty me PVC 1.029.444.250.485 1.056.133.953.423

2 - Xay Lap DO, BB & Dien nuoc (PVCPT) 1.388.550 978.159.728

3 - Ket cAu kim loai va lap may DK(PVCMS) 5.062.347.695 798.252.331

4 - Xay clung CN & D.Dang DK (PVCIC) 5.423.361.011 9.845.299.982

5 - CT CP Phat trik DO thi Dau khi (PVC - Mekong) 30.521.737.089 2.853.031.353

6 - CT CP BDS ray lap DK VN (PVC-Land) 61.471.970.785 57.867.047.887

7 - CT CP DT & Thucmg mai DK TB (PVC-Thai Binh)

6.277.688.501 (5.406.632.949)

8 - CT CP Dau Khi Deng DO (PVC Doug DO) 5.351.506.620 5.300.814.387

9 - CT CP DT Ha tang & DO thi DK (PetroLand) 18.281.504.067 4.552.339.691

10 - CT CP Dau to & Xay dung PIM Bat 20.774.102.722 13.940.928.703

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