bang can doi ke toan - h(p nhat ky
TRANSCRIPT
CONG TY CP DT PT DO THI VA KCN SONG DA Toa nha SUDICO, dtdmg Me Tri, phutng My Dinh 1, quan Nam Tir Liem, Ha N(ii
BANG CAN DOI KE TOAN - H(P NHAT NO)/ 30 thang 6 nam 2017
(Theo Thong to 200/2014/77-BTC)
Tai san Ma s6 ThuyOt
minh SO cuOi ky SO data nam
A. TM san ngan han 100 4,211,250,691,189 3,846,533,813,212 I. Tien va cac khodn twang ditcmg tan 110 4 219,024,265,895 222,182,614,801
1. Tien 111 55,268,404,852 47,180,330,382 2. Cac khodn twang throng lien 112 163,755,861,043 175,002,284,419
II. Dau to tat chinh ngan han 120 11,461,620,000 17,884,579,999 1. ChUng khodn kinh doanh 121 25,317,000,000 25,317,000,000 2. Dv pheng giam gia chdng khodn kinh doanh 122 (13,855,380,000) (16,487,420,000) 3. Dau to nam gia den ngay dao han 123 9,054,999,999
III. Cac khodn phai thu 130 1,107,447,572,449 923,449,381,317 1. Phai thu ngan han cud khach hang 131 6 542,944,487,898 762,713,971,983 2. Tra fru& cho ngutri ban ngan han 132 7 608,488,657,017 205,646,924,940 .17 3. Phai thu nOi 136 ngin han 133 '? DA 4. Phai thu theo tien d6 ke hoach hop ding xay dung 134 r
*• 5. Phai thu ve,cho vay ngan han 135 6. Phai thu ngan han khac 136 8 84,311,818,938 87,518,573,861 7. Du phong phai thu ngan han khb doi 137 (128,297,391,404) (132,430,089,467) 9. Tai san thieu chu xirl 139
IV. Hang tan kho 140 9 2,826,550,638,447 2,659,753,333,833 1. Hang tin kho 141 2,831,165,224,183 2,708,251,607,184 2. Dv phony gia hang din kho 149 (4,614,585,736) (48,498,273,351)
V. Tai san ngan han khac 150 46,766,594,398 23,263,903,262 1. Chi phi tra tnrac ngan han 151 10 34,964,293,729 21,399,261,085 2. Thud GTGT duqc khau trir 152 11,520,185,119 1,652,854,655 3. Thue va cac khodn khac phai thu Nha nuac 153 282,115,550 211,787,522 4. Giao dich mua ban lai trai phieu Chinh phti 154
5. Tai san ngin han khdc 155 11
B. Tai san dai han 200 2,153,633,314,468 2,122,577,350,447 I. Cac khodn phai thu dai han 210 101,978,768,735 101,978,768,735
1. Phai thu dai han cud khach hang 211
2. Tra truac cho nguoi ban dai han 212 34,908,168,735 34,908,168,735 3. V6n kinh doanh a don vi trip thu0c 213
4. Phai thu nOi b4 dai hp 214
5. Phai thu ve cho vay dai han 215
6. Phai thu dai han khac 216 67,070,600,000 67,070,600,000
7. Dv phony phai thu dai han khO doi 219 II. Tai san co clinh 220 51,890,487,368 54,733,736,076
1. Tai san c6 dinh haw hinh 221 12 50,998,311,680 53,831,768,322 - Nguyen gia 222 109,250,901,998 109,250,901,998 - Gia tri hao man lily Ice 223 (58,252,590,318) (55,419,133,676) 2. Tai san c6 dinh thue tai chinh 224
- Nguyen gia 225
- Gid tri hao mon lily Ice 226
3. Tai san c6 dinh vo hinh 227 13 892,175,688 901,967,754 - Nguyen gia 228 999,212,051 999,212,051 - Gia tri hao mon lily k6 229 (107,036,363) (97,244,297)
III. Bat clOng san dijzi tit 230 14 19,750,186,219 20,431,227,126
- Nguyen gia 231 34,052,045,217 34,052,045,217
- Gia tri hao mon lily ke' 232 (14,301.858,998) (13,620,818,091)
IV. Tai san doe dang dai han 240 15 1,776,759,841,951 1,742,273,237,723
1. Chi phi san xuat, kinh doanh der dang dai han 241 1,748,598,135,737 1,719,460,907,794
2. Chi phi xay dung ca ban der dang 242 28,161,706,214 22,812,329,929
V. Dazi ttr tai chinh dai han 250 16 187,547,902,253 187,157,082,397
1. D'au to vao cong ty con 251
2. Dau to vao cong ty lien kit, lien doanh 252 131,350,048,778 131,350,048,778
3. Da'u to gap von vao don vi khac 253 86,693,000,000 87,527,970,000
4. Du phong dau to tai chinh dai han 254 (30,495.146,525) (31.720,936.381)
5. Dail to nom gift den nay dao han 255
VI. Tai san dai han kheic 260 15,706,127,942 16,003,298,390
1. Chi phi tra Valk dai han 261 17 3,094,392,531 3,391,562,979
2. Tai san thue thu nhap hoan lai 262 12,611,735,411 12,611,735,411
3. Thiet bi, vat tu, phix tung thay the dai han 263
4. Tai san dai han khac 268 - 1 139
VII. Lqi the thitung mai 269 'ONG
T6ng cong tai san 270 6,364,884,005,657 5,969,111,163,659 Co PI TdPii
,Du acaT:(
Nguon von ma, so 11, T uyet minh
So cuoi ky SO' dAu nam
A. No: phai tra 300 4,354,566,388,005 3,856,852,830,933 I. No' ngan han 310 2,944,376,386,522 2,527,123,834,875
1. Phai tra ngued ban ngan han 311 17 108,371,157,532 134,883,381,423
2. Ngtrai mua tra tien truac ngan han 312 19 192,970,415,925 170,264,391,231
3. Thud va cac Ichoan phai n'Op Nha nu& 313 20 40,757,141,275 51,924,983,059
4. Phai tra nguai lao &ling 314 18,323,497,535 25,634,504,838
5. Chi phi phai tra ngan han 315 21 1,130,852,577,364 1,058,123,137,449
6. Phai tra nOi be ngan han 316 - -
7. PHI tra theo tin c10 ke hoach hop d'Ong xay d(mg 317 - -
8. Doanh thu chua th(rc hien ngan han 318 1,840,708,228 1,521,026,445
9. Phai tra ngan han khac 319 22 409,001,432,243 337,169,951,116
10. Vay va no thue tai chinh ngan han 320 23 983,619,703,692 712,443,167,219
11. Du pitting phai tra ngan han 321 - -
12. Quy khen thIrc'rtiphac lai 322 58,639,752,728 35,159,292,095
13. Qu'S% binh on gia 323 - -
14. Giao dich mua ban lai trai phieu Chinh phi) 324 - - II. No. dai han 330 1,410,190,001,483 1,329,728,996,058
1. Phai tra nguai ban dai han 331 - -
2. Ngtreri mua tra tin truerc dal han 332 220,431,399,481 220,431,399,481
3. Chi phi phai tra dai han 333 1,232,915,200 1,232,915,200
4. Phai tra neilDO' ve von kinh doanh 334 - -
5. Phai tra not 130 dai han 335 - -
6. Doanh thu chua thuc hien &It han 336 25 - -
7. Phai tra dai han khac 337 22 986,759,640,813 956,611,820,638
8. Vay va no thue tai chinh dai han 338 24 200,313,185,250 150,000,000,000
9. Trai phieu chuyet n d6i 339 - -
10. Co phieu uu dal 340 - -
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11. Thu6 thu nhap hoan 14i phai tra 341
12. Dv phong phai tra dai han 342 1,452,860,739 1,452,860,739
13. Quj, Oat tri6n khoa hoc va cong nghe 343
B. Wm chti s& hum 400 26 2,010,317,617,652 2,112,258,332,726
I. Von chii so . him 410 1,983,186,310,041 2,096,797,869,561 1. VOn dAu to caa cha sa hau 411 1,000,000,000,000 1,000,000,000,000
- CO phik phO thOng có quyen bieu quy6t 411a 1,000,000,000,000 1,000,000,000,000
- Co phiL tru dai 411b
2. ThOng du von co phAn 412 219,017,196,787 219,017,196,787
3. Quyen chon chuyen dOi trai phik 413
4. Von khac cua cha so' hire 414
5. CO phik quy 415 (61,161.904,650) (61.161,904.650)
6. Chenh tech danh gia 141 tai san 416
7. Chenh tech t gia hoi doai 417
8. Quy dAu to Oat trik 418 749,270,472,556 749,197,856,410
9. Quy 11 .6 trg sAp xep doanh nghiep 419
10. Qu'y khac thuOc von cha se( hiru 420 7,523,041,519 7,523,041,5
11. Lgi nhuan sau thug chua phan phOi 421 68,537,503,829 182,221,679,44'
12. Nguem von dAu to xay dung ca ban 422
II. Nguan kinh phi va quy khac 430 'C
1. NguOn kinh phi 431 t:C.11:EP
2. NguOn kinh phi da hinh thanh TSCD 432 I- A
C. Uri ich can di (long thieu so 439 27 27,131,307,611 15,460,463,165 -
T6'ng cong Nguiin von 440 6,364,884,005,657 5,969,111,163,659
Ha N0i, ngaycZO thong 7 nom 2017
LAP BIEU KE TOAN TRUANG TONG GIAM DOC CONG TY , 14.7
NguyL Thi Quynh
Ni,Ha 0 ngity 92,0 Mang 7 nom 2017
M DOC CONG TY
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KHU GONG NGFIIEP 4:3 ?:4 SoOL EG:iA
CONG TY CP DTPTDT & KCN SONG DA
CQNG HOA XA HQI CHU NGHIA VIET NAM Ddc 14p - Tyr do - Hph pluic
BAO CAO KET QUA KINH DOANH - HQP NHAT PhAn I : Lai , 18 Q4 II nom 2017
STT DIEN GIAI MA SO
LUV KE DEN KV TRUOC
KV NAY LIN KE Ttr DAU NAM
1 Doanh thu ban hang va cung cap dich vy 1 10,344,783,581 22,218,328,489 32,563,112,070
2 Clic khocin giam tric 3 20,456,818 32,759,848 53,216,666
3 Doanh thu thuAn ban hang va cung cap dich vu (1-3 10 10,324,326,763 22,185,568,641 32,509,895,404
4 Gia von hang ban 11 8,555,613,048 18,679,666,665 27,235,279,713
5 Lqi nhuAn g§p ban hang NI cung cap dich vy(10-11; 20 1,768,713,715 3,505,901,976 5,274,615,69k
6 Doanh thu hoyt (gong tai chinh 21 2,289,531,688 2,050,983,983 4,340,515,6i
7 Chi phi tai chinh 22 (1,583,255,750) (1,889,872,324) (3,473,128,07)):
'Trong do: Ldi vay phai tra
Chi phi ban hang
23
24
-
514,906,138
-
387,537,771
-:- :7"' /
902,443,909 8
9 Chi phi quan If doanh nghi§p 25 1,859,767,237 6,086,006,468 7,945,773,705
10 Lqi nhu§n than to hoot Ong kinh doanh 30 3,266,827,778 973,214,044 4,240,041,822
11 Thu nhAp khac 31 6,000,000 24,810,551 30,810,551
12 Chi phi khfic 32 43,079,299 (12,529,723,740) (12,486,644,441)
13 Lqi nhuAn khac (31-32) 40 (37,079,299) 12,554,534,291 12,517,454,992
14 Plan lai hoAclA trong cong ty lien ket, lien doanh 45 - -
15 TAng lqi nhuAn truik thue(30+40+45) 50 3,229,748,479 13,527,748,335 16,757,496,814
16 Chi phi thui thu nh(ip hien hanh 51 1,197,756,773 108,397,263 1,306,154,036
17 Chi phi thui thu nkip hotin Igi 52 - -
18 Lqi nhuAn sau thud (50-51-52) 60 2,031,991,706 13,419,351,072 15,451,342,778
19 Lfri nhupt sau thui cda di (tong khong kiam soft 61 (394,045,499) 13,348,024,372 12,953,978,874
20 Lei nhuOn sau thud' cda Cong ty Mg (60-61) 62 2,426,037,205 71,326,699 2,497,363,904
21 LAi co' ban tren cif; phi& 70 24 1 25
22 LIi suy gitim teen co phieu 71
LAP BIEU
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TrAn Viet Dung
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M DOC CONG TY
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LONG TY CP DTPTDT & KCN SONG DA
BAO CAO KET QUA KINH DOANH - HQP NHAT Q4 II ham 2017
STT DIEN GIAI Thuyk
minh
QUI' II LUV ICE TeDAU NAM DEN
CUO1 QUY NAY
Nam nay Nam truoc Nam nay Nam tru-o.c.
1 Doanh thu ban hang va cung cap dich vu 28.1 22,218,328,489 470,384,551,184 32,563,112,070 488,488,473,445
2 Cdc khotin gitim Ira. 28.1 32,759,848 34,031,060 53,216,666 -
3 Doanh thu than bin hang vi cung cap dich vy (1-3) 22,185,568,641 470,350,520,124 32,509,895,404 488,488,473,445
4 Gin v6n tang bin 28.3 18,679,666,665 247,003,602,437 27,235,279,713 244,293,747,407
5 Lqi nhuOn g6p bin hang vi cung cap dich vy(10-11) 3,505,901,976 223,346,917,687 5,274,615,691 244,194,726,038
6 Doanh thu hoyt Ong di chink 28.2 2,050,983,983 4,683,534,813 4,340,515,671 04,1
4,405,348,627
7 Chi phi tii chinh 28.4 (1,889,872,324) 1,990,775,000 (3,473,128,074) (4,812,140,4 2.)
'Trong do: Lill vay phai trti - 1A 1
-
8 Chi phi bin hang 387,537,771 1,460,577,196 902,443,909
K i
2,577,571,50
9 Chi phi quin IS, doanh nghi6p 6,086,006,468 40,164,516,187 7,945,773,705 ""-:(
47,524,350,219
10 Lqi nhuin thuAn tir boat d§ng kinh doanh 973,214,044 184,414,584,117 4,240,041,822 203,310,293,421
11 Thu nhap khic 28.5 24,810,551 84,523,324 30,810,551 176,914,443
12 Chi phi khac 28.5 (12,529,723,740) 60,708,806 (12,486,644,441) 231,690,059
13 Lqi nhu(in khic (31-32) 12,554,534,291 23,814,518 12,517,454,992 (54,775,616)
14 PhAn lai Mac IA trong cong ty lien kit, lien doanh (1,998,700,738) - (597,626,297)
15 T6ng lqi nhuin trirov thue(30+40+45) 13,527,748,335 182,439,697,897 16,757,496,814 202,657,891,508
16 Chi pht thug thu nh(lp hifn hank 108,397,263 37,482,508,416 1,306,154,036 39,223,781,390
17 Chi pht thug thu nht)p hail loi 259,871,582 - 259,871,582
18 Lqi nhuin sau thud (50 -51 -52) 13,419,351,072 145,217,061,063 15,451,342,778 163,693,981,700
19 Lfri nhup sau thui ctia ci, Ong khong kilm sokt 13,348,024,372 110,288,278 12,953,978,874 214,887,145
20 Lgi nhut)n sau thug ctia Ging ty Mc (60-61) 71,326,699 145,106,772,784 2,497,363,904 163,479,094,555
21 Lai ca bin tren c6 phieu 1 1,465 25 1,651
22 Lai suy giam tren ca phieu
k 4
N CO TO P' DOT U CO1
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LAP BIEU
A\g-c Nguy6n Thi Q4nh
Kt TOAN TRCONGAs„
Tr'an Viet Ming
CONG TY CP DTPT DO THI & KCN SONG DA
BAO CAO LUV CHUYEN TIEN TE HOOP NHAT
Quji II nam 2017
Chi au Thuyit
minh
UST ke tir d'au nam dtn mit qu, nay
Nam nay Nam tru•c
I. Lull chuyin tin tir hoot dOng kinh doanh ...
1. TEIng lqi nhu4n/(18) trulk thud ... 16,757,496,814 202,657,891,508
2. Kha'u hao va khau trir tai san c6 dinh (bao Om phan b6 Igi the thuong mai) "'
2,833,456,642 6,355,329,931
3. Cac khoan du phong ... (53,521,088,774) 21,854,717,487
4, Chenh Lech ty gia h6i doai _
5. Lai tir hoat ding dau to va thanh IS, tai san c6 dinh ... _ (3,846,468.2707
6. Chi phi iai vay ... _
7. Cac khoan ditu chinh khac ... (2,200,152,458) (21.939,624,524)
8. Lqi nhuOn/(18) tir hoot dung kinh doanh trunk thay dtii vim kru dOng (36,130,287,776) .3
205,081,846,132E
9. Tang/giam cac khoan phai thu ... (290,516,858,464) (233,758,765,7735
10. Tang/giam hang ton kilo (151,337,138,039) 99,014,580,115
11.Tang/giam cac khoan phai tra (khong ke lai vay phai tra, thud TNDN phai n6p)
122,715,198,995 233,726,833,558
12. Tang/giam chi phi tra tuft (1,661,181,647) (2,824,256,669)
13. Teen Lai vay da tra _
14. Thud thu nhap doanh nghiep da Op (9,422,530,529) (67,412,091,153)
15. Tik thu khac cho hoat ding kinh doanh 5,793,892,110
16. Tik chi khac cho hoat dOng kinh doanh
20. Urn chuyin tier' than tu./(sf• dyng vao) hoot Ong kinh doanh ... (366,352,797,460) 239,622,038,320
II. Ltru chuyin tier' than tir hoot dung du tu. ...
21. Titn chi mua sam, xay dung TSCD va tai san dai han khac ... (5,455,297,367) (2,083,323,812)
22. Tien thu tit thanh ly, nhugng ban TSCD va tai san dal han khac ... _ 77,005,664
23. Tien chi cho vay, mua cac cong cu nq dm don vi khac _ -
24. Tien thu hei cho vay, ban lai ding cu ng dm don vi khac _ -
25. Titn chi dau tu g6p On vao don vi khac/Tien chi a mua cac cong ty con, trir di tien thu v6 ... _ (1,661,650,997)
26. Titn thu h6i dau tu g6p On vao don vi khac/ban ding ty con ... 1,472,175,000 7,493,000,000
27. Titn thu iai cho vay, c6 Pic va lgi nhuan dugc chia ... 4,340,515,671 1,393,023,421
30. Lull chuyin tier' than tir/(sir dyng vao) hoot ding du to ... 357,393,304 5,218,054,276
III. Luu chuyin tier' fir hoot Ong tai chinh
31. Titn thu tir phat hanh c6 phitu, nhan Op On dm chn sa hau/Nhan Op vein oh co long thieu se) - -
32. Titn chi tra von g6p cho cac chit so hint, mua lai c6 phi& cua doanh nghiep da phat hanh - _
33. Titn vay ngin han, dai han nhAn dmic ••• 443,313,185,250 1,941,706,650
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHIEP SONG DA quii II nam 2017 Dia chi: Tea nha SUDICO, &rang Me Tri, phueng My Dinh I, quan Nam Tir Liern, Ha N6i Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
QuS, II Ham 2017
3.4 Cac khocin phai thu
Cac khoan phai thu dugc trinh bay tren bao cao tai chinh hop nhat q14 II theo gia tri ghi s6 cac khoan phai thu tir
khach hang va phai thu khac sau khi can trir cac khoan du pheng ducic lap cho cac khoan phai thu khO del.
Dv' pheng ng phai thu khO dOi the hien phan gia tri cea cac khoan phai thu ma Cong ty du kien khong c6 kha nang thu
h6i tai ngay ket thec ky ke toan. Tang hoac giam s6 du tai khoan du pheng dugc hach toan vao chi phi quan ly doanh
nghiep trong kST.
3.5 Tai san ca dinh haw hinh
Tai san c6 dinh him hinh dugc the hien theo nguyen gia trir di gia tri hao m6n luy ke.
Nguyen gia tai san c6 dinh huu hinh bao g6m gia mua va nhang chi phi c6 lien quan truc tiep den viec dua tai san vao san sang hog Ong nhu du kien.
Cac chi phi mua sam, nang, cap va d6i mei tai san c6 dinh duac ghi tang nguyen gia cea tai san va chi phi bao tri, sira china dugc hach toan vao ket qua boat Ong kinh doanh hap nhat q4 II khi phat sinh.
Khi tai san co dinh hiru hinh dugc ban hay thanh ly, nguyen gia va gia tri hao men ley Ice dugc x6a so va cac khoan lai 18 phat sinh do thanh ly tai san dugc hach toan vao ket qua hoat d6ng kinh doanh hgp nhat quj/ II.
3.6 Tai san co dinh vo hinh
Tai san co dinh v6 hinh dugc ghi nhan theo nguyen gia trir di gia tri hao m6n luy ke.
Nguyen gia tai san co dinh vo hinh bao g6m gia mua va nhtrng chi phi co lien quan truc tiep den viec dua tai san vao sir dung nhu du kien.
Cac chi phi nang cap va d8i mei tai san co dinh v6 hinh dugc ghi tang nguyen gia cua tai san va cac chi phi khac dirge hach toan vao ket qua hoat d6ng kinh doanh hgp nhat qu)% II khi Oat sinh.
Khi tai san co dinh vo hinh dugc ban hay thanh ly, nguyen gia va gia tri hao men My ke dugc xoa s6 va cac khoan lai 18 phat sinh do thanh ly tai san dirgc hach toan vao ket qua hoat dOng kinh doanh hop nhat qu5T II.
3.7 Ifluiu hao
Khau hao tai san co dinh hat hinh va tai san co dinh v6 hinh dirgc trich theo phuang phap khau hao dueng thing trong suit thei gian him dung irac tinh cea cac tai san nhu sau:
Nha cira vat kien truc 6 - 25 nam May m6c, thiet bi 03 - 05 nam Phucmg tien van tai, thiet bi truyen dan 06 nam Thiet bi van pheng 03 - 05 nam Tai san co dinh khac 03 - 05 nam
Nhan hi'eu hang h6a 03 nam
3.8 Bat Ong san ddu
Bat Ong san dau tu dugc the hien theo nguyen gia bao g6m ca cac chi phi giao dich lien quan trir di gia tri hao men luy ke.
Cac khoan chi phi lien quan den bat cl6ng san dau to phat sinh sau ghi nhan ban dau dugc hach toan vao gia tri con lai dia bat dOng san dau tu khi Ong ty co kha nang thu dugc cac loi ich kinh to trong Wang lai nhieu han mirc boat d6ng dugc dinh gia ban dau dia bat d6ng san dau to de. Khau hao va khau trir bat d6ng san dau tu dugc trich theo phucmg phap khau hao dueng thang trong snot thei gian him dung trac tinh cea cac bat Ong san nhu sau:
Nha cira 25 nam
4
CONG TY CO PHAN DAU TU PHAT TRIEN DO THI BAO CAO TAI CHINH HciP NHAT VA KHU CONG NGHICP SONG DA qui, II nam 201 7 Dia chi: 'Ma nha SUDICO, &rang Iv8 Tri, phtrang my Dinh I, qudn Nam Tir Liem, Ha Ni0 Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINE HOP NHAT
QuSr II nam 2017
Bat dOng san du to kh6ng con &roc trinh bay trong bang can di ice toan hop nhat quy II sau khi da ban hodc sau khi bat clung san dau tu da khOng con duqc sir dung va xet thay khong thu duqc lqi ich kinh to trong tucmg lai to viec thanh ly bat dOng san dau tu da. Chenh lech gift tin thu thuan tin viec ban tai san vai gia tri con lai cita bat dOng san dau tu duqc ghi nhan vao ket qua hoat dOng kinh doanh hqp nhat quy II trong Icy thanh
Viec chuyen tin bat dOng san chit so hat sir dung hoac hang ton kho thanh bat dOng san dau tu chi khi co sit thay di ve muc dich sir dung nhu twang hop chit sa huu cham dirt sir dung tai san dO va bat dau cho ben khac thue hog dOng hoac khi ket thirc giai doan xay dung. Viec chuyen tir bat dOng san dam to sang bat dung san chit sa hitu sir dung hay hang ton kho chi khi co su thay doi ve muc dich sir dung nhu cac tru?mg hop chit sa hilu bat dau sir dung tai san nay hoac bat dau trien khai cho muc dich ban. Viec chuyen tir bat dOng san dau tir sang bat dOng san chit sa hint sir dung hoac hang ton kho khong lam thay doi nguyen gia hay gia tri con lai cua bat dOng san tai ngay chuyen
3.9 Chi phi di vay
Chi phi di vay bao gam lai tien vay va cac chi phi khac phdt sinh lien quan trirc tiep den cdc khoan vay cua doanh nghiep.
Chi phi di vay duqc hach toan nhu chi phi phat sinh trong ky ngoai trir cat khodn &roc von h6a nhu theo nOi dung cila doan tiep theo.
Chi phi di vay lien quan truc tiep den viec mua sam, xay dung hoac hinh thanh mot tai san cu the can c6 mOt thin gian dai de co the dtra vao sir dung theo muc dich dinh truac hoac de ban &roc Von haa vao nguyen gia cua tai san do.
3.10 Chi phi tra Int&
Chi phi tra truac bao gam cac chi phi tra truck ngan han hoac chi phi tra truac dai han tren bang can d6i ke toan hop nhat quy II va duqc phan bo trong lchoang that gian tra truac hoac thtri gian cdc 1c i ich kinh to tucmg irng &roc tao ra tin cac chi phi nay.
Cdc loai chi phi sau day duqc hach toan vao chi phi tra truac dai han de phan b6 da'n tin 3 den 10 nam vao lc& qua hoat &Ong kinh doanh hop nhat quy II.
Chi phi phat hanh trai phieu;
Gid tri throng hieu Song Da; va
Cac chi phi khac. 3.11 Hp nhat kinh doanh va 10 thi thirang mgt
Hop nhat kinh doanh &roc hach toan theo phuong phdp gia mua. Gid phi hqp nhat kinh doanh bao gam gia tri hop 19 tai ngay digit ra trao doi cua cdc tai san dem trao dOi, cac khoan rig phai tra da phdt sinh hoac da &roc thira nhan va cdc ding cu win do ben mua phat hanh de dOi lay guy& kiem sodt ben bi mua va cac chi phi lien quan trip tiep den viec hop nhat kinh doanh. Tai san, no phai tra co the xac dinh ducc va nhCing khoan nq tiem tang phai ganh chiu trong hop nhat kinh doanh cua ben bi mua deu ghi nhan theo gia tri hop ly tai ngay hop nhat kinh doanh.
Lqi the thuong mai phat sinh tir hqp nhat kinh doanh &roc ghi nhan ban dau theo gia g6c, la phan chenh lech giCia gia phi hop nhat kinh doanh so vai phan sa h(tu du ben mua trong gia tri hop ly cua tai san, nq phai tra có the xac dinh duqc va cac khoan nq tiem tang &a ghi nhan. Neu gia phi hop nhat kinh doanh thap ham gia tri hop ly cua tai san thuan cita ben bi mua, phan chenh lech d6 se duqc ghi nhan vao bao cao ket qua hoat dOng kinh doanh hop nhat quy II. Sau ghi nhan ban du, loi the thuong mai &roc xac dinh gia tri bang nguyen gia trir di gid tri phan 1)6 lily lc& Lqi the thucmg mai dtrqc phan b6 theo phuong phap &rang thang trong thin gian h[tu ich &Tic trac firth la muai (10) nam.
3.12 Ddu tir vao cdc cong ty lien kit
Khoan dau tu vao ding ty lien ket ma trong da C6ng ty co anh hubng dang Ice &roc trinh bay theo phuong phap gia g6c tren cdc bao cao tai chinh hop nhat quy II. Cong ty lien ket la ding ty ma trong dO nha dau to c6 anh huong dang ke nhung khong phai la cong ty con hay cong ty lien doanh cua nha dau tu. Thong thutmg, Cong ty duqc coi la co anh hiring clang Ice neu sa huu tren 20% guy& bO phieu 6 don vi nhan dau tu.
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CONG TY CO PHAN DAU Tif PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHItP SONG DA qu), 11 elm 2017
Dia chi: Toa nha SUDICO, throng Me Trl, phtrang my Dinh I, quart Nam Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CA.0 TAI CHiNH HOT' NHAT
Quy II nam 2017
Theo phuong phap von chit sa hixu, khoan dau to dtroc ghi nhan ban dau tren bang can T.:Si ke toan hop nhat quj , II theo
gid gOc, sau d6 dtroc dieu chinh theo nhang thay doi dm phAn so hCru cua COng ty trong gid tri tai san thuAn cna ding ty lien ket sau khi mua. Lqi the thucmg mai phat sinh tir viOc du tu vao ding ty lien ket duqc phan anh trong gia tri con
lai cua khoan dau tu va duvc phan b6 trong khoang thin gian mutri (10) nam. Bdo cao ket qua kinh doanh hop nhat quj , II phan anh phan se, hitt' dm Cong ty trong ket qua hoat dOng kinh doanh cua cong ty lien ket sau khi mua.
PhAn sa htru cua nha &Au to trong lqi nhuan/(16) dm cong ty lien ket sau khi mua &roc phan anh tren bao cao ket qua kinh doanh hop nhat quj, II va phan sa him cua nha du to trong thay d6i sau khi mua caa cac quy cua cong ty lien ket duqc ghi nhan vao cac quy. Thay d6i ke sau khi mua duqc dieu chinh vao gia tri cim lai khoan dau tu vao cong
ty ket. Co tirc nhan dtroc/Loi nhuan chroc chia tir cong ty lien ket &roc can trir vao khoan dam to vao cong ty lien kit.
Cac bao cao tai chinh cua cong ty lien ket duqc lap cong ky vai cac bao cao tai chinh hop nhat quj , II dm Cong ty va sir dung cac chinh sach ki toan nhat quan vai COng ty. Cac dieu chinh hop nhat thich hop da duqc ghi nhan de bao dam cac chinh sach ke toan &roc ap dung nhat quan vai Cling ty trong twang hop can thiet
3.13 DAu to chting khan va cac khodn d&u to khdc
DAu tu chimg khoan va cac khoan dAu tu ,khac dugc ghi nhan theo gia mua thvc te. Dv phang duqc tap cho vi0c giam gid tri cac khoan dau tu co the chuyen nhuong duqc ten thi twang vao ngay ket th6c ky ke toan tuung img von
chenh tech gitta gia gOc cua chi:mg khodn voi gid tri thi twang tai ngay do theo huang clan dm Thong tu 228/2009/TT-BTC do BO TM chinh ban hanh ngay 7 thang 12 nam 2009. Tang hoac giam s6 du tai khoan dtr phOng duoc hach toan vao chi phi tai chinh trong bao cao ket qua hoat dOng kinh doanh hop nhat quj , II.
3.14 Cdc khotin phai Ira viz chi phi trkh trud•c
Cac khoan phai tra va chi phi trich truac duqc ghi nhan cho s6 tien phai tra trong Wong lai lien quan den hang hoa va dich vu da nhan duqc khong phv thuOc vao viOc Cong ty da nhan duqc haa don cua nha cung cap hay chua.
3.15 Try clip thoi viec phut Ertl
Trq cap thoi viOc cho nhan vien dtrqc trich truac vao cu6i m6i ky bao cao cho toan b0 ngtrai lao &Ong da lam viOc tai
COng ty duqc hon 12 thang cho den ngay 31 thang 12 nam 2008 vai mac trich cho m8i nam lam viOc tinh den ngay 31 thang 12 nam 2008 bang mOt nira mire luung binh quan thang theo Lust Lao dOng, Luat bao hi'em xa hOi va cac van ban hung dan co lien quan. Tir ngay 01 thang 01 nam 2009, mirc luting binh quan thang de tinh trq cap th6i vi'ec se dtroc dieu chinh vao cu6i m6i ky bao cao theo mac lucmg birth quan cua sau thang gan nhat tinh den thai diem lap bao cao. Tang hay giam cua khoan trich truOc nay se duqc ghi nhan vao bdo cao ket qua kinh doanh hop nhat quj , II.
3.16 Cdc nghifp vu bang ngogi
C6ng ty ap dung huong dan theo Chuan mvc K'e toan ViOt Nam so 10 "Anh huang cua vi0c thay d6'i ty gia hoi doai"
("CMKTVN so 10") lien quan den cac nghiOp vu bang ngoai to va da ap dung nhat quan trong cac ky truac.
Cdc nghi'ep vu phat sinh bang cac don vi tien to khdc vai don vi tien to ke toan cua Cong ty (VND) dtroc hach toan theo
ty gia giao dich vao ngay phat sinh nghiOp vv. Tai ngay ket th6c ky Ice toan, cac khoan mvc tien to co g6c ngoai t" &roc danh gia lai theo ty gid binh quart lien ngan hang tai thai diem nay. Tat ca cac khoan chenh lOch ty gid thvc to phat sinh trong ky va chenh lOch do danh gid lai s6 du tien to co gOc ngo4i to cu6i ky duoc hach toan vao ket qua hoat dung kinh
doanh hop nhat quj, II.
Huang an ve xir ly chenh loch ty gid do danh gid lai so du co g6c ngoai to cuOi ky theo CMKTVN s6 10 nOi tren khac bit so vai quy dinh trong Thong tu s6 201/2009/TT-BTC do BO Tai chinh ban hanh ngay 15 thang 10 nam 2009
huang dan xir ly chenh loch ty gia hoi dodi ("Thong tu 201") nhu sau:
6
CONG TY CO PHAN BAU PHAT TRIEN DO THj BAO CAO TAI CHINH HOP NHAT
VA 1CHU CONG NGHItP SONG DA qui, II nam 2017
Dia chi: Rm. nha SUDICO, den Me Trl, phtr?Ing my Dinh I, quin Nam Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
QuSr II am 2017
NghiO vu Xir 15r ki" town theo CMKTVN s6 10 Thong ttr 201
du cuot nam cua Tat ca chenh loch ty gia do danh gia lai so du có cac khoan mac gOc ngoai to cuoi nam dugc phin anh o tai khoan tai san va cong Tat ca chenh loch ty gia do &nit gia lai s6 du "Chenh lOch ty gia" trong khoan mac von tren nq tien to ngan co g6c ngoai to cu6i Icy dugc hach toan vao bang can doi k'e toan hqp nhat va se dugc hoan han co goc ngoai lc& qua host dung kinh doanh hgp nhat quy II. nhip trong nam tie') theo.
Dinh gia lai se du cuei nam cua cac khoan mac cong ng tien to Tat ca chenh loch tS , gii do danh gia lai so du Tit ca ldi chenh lOch tS, gia do danh gia lai so du dai han c6 gec co g6c ngoai to cuei ky dugc hach toan vao CO gec ngoai to cuei nam dugc hach toan vao k6t • ngoai te. ktt qua hoat dOng kinh doanh hqp nhat quS, II. qui hoat dOng kinh doanh hgp nhat quy II.
Tat ca 18 chenh Wch tj, gia do danh gid tai s6 du co gec ngoai to cu6i nam dugc hach toan vao ket qua hoat deng kinh doanh hgp nhat quS, II. Tuy nhien, truing hop ghi nhin to chenh lOch tS, gia din d6'nke't qua hoat Ong kinh doanh truOc thu cita cong ty bi 18, met phan 18 chenh loch tjt gia CO the dupe phan bo vao ket qui hoat dOng kinh doanh hqp nhat qu$, II cac nam sau. Trong moi trutmg hop, ding so 18 chenh lOch ty gia ghi nhan vao chi phi trong nam it nhat phai bangle) chenh lOch ty gia phat sinh tir vioc danh gia lai se du cong nq dai han den han phai tra. Phan 18 chenh Lech ty gia can lai co the dugc phan anh tren bang can del ke toan hqp nhat quS, II va phan b6 vao bac) cao ket qua kinh doanh hop nhat trong vong 5 nam tip theo.
Anh htrOng dtn cac bao cao tai chinh hqp nhat quy II dm Cong ty ntu C6ng ty ap deng Th6ng tir 201 cho cac nam tai
chinh bat dau tir ngay 01 thing 01 nam 2009 la khong trong you.
3.17 Co phi& guy
Cac cong cu von chit ser hixu dugc Cong ty mua lai (c6 phitu quy) dugc ghi nhan theo nguyen gia va trir vao yen chit so hau. C6ng ty kh6ng ghi nhin cac khoan lai/(18) khi mua, ban, phat hanh hoac hity cac cong cu yen chit s6 halt dm
minh.
3.18 Phan chia 10 nhui,n
Lqi nhuan thuan sau thue thu nhap doanh nghiep co tht dtrqc chia cho can co dong sau khi dugc dai hei deng co dong phe duyet va sau khi da trich lip cac guy du phong theo Dieu le Cong ty va cac quy dinh cua phap luat ViOt Nam.
C6ng ty trich lap cac quy du phong sau tit lgi nhuan thuan sau thu thu nhip doanh nghiep cita C6ng ty theo de nghi cua HOi deng Quan tri va dugc cac co d6ng phe duyet tai dai hOi deng co dong thtrong nien:
7
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHIEP SONG DA qu), II nam 2017
Dia chi: Ma nha SUDICO, duting Me Tri, phtrang my Dinh I, quan Nam Tir Liem, Ha NO1 Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HcfP NHAT
Quf II am 2017
Quj>" du phong tai chinh
Quy nay dugc trich lap de bao ye hog dung kinh doanh thong thuOng cua COng ty tuft cac rui ro hoac thiet hai kinh doanh, hoc de du phang cho cac khoan 16 hay thiet hai ngoai du kien do cac nguyen than khach quan hoc do cac tru?mg hqp bat kha khang nhtr hea hoan, bat on trong tinh hinh kinh to va tai chinh trong nu& hay ntrac ngoai.
Quy dau to va phat tridn
Quy nay dugc trich lap nham phnc vu viec m6 riling hog Ong hoc dau to chieu sau cua C6ng ty.
Qup khen thu' ng va phtic loi
Quy nay dugc trich lap a khen thuong, khuyen khich vet chat, dem lai igi ich chung va nang cao phuc lgi cho cong
than vien.
3.19 Ghi nhOn doanh thu
Doanh thu dugc ghi nhen khi Cong ty c6 kha nang nhen dugc cac Igi ich kinh to co the. xac dinh dugc mOt each chic chin. Doanh thu dugc xac dinh theo gia tri hap ly cua cac khoan de thu hoc se thu dugc sau khi trir di the khoan chi& Ichau thucmg mai, giam gia hang ban va hang ban bi tra lai. Cac dieu kien ghi nhen cu the sau day ding phai dugc dap (mg khi ghi nhen doanh thu:
Doanh thu ban hang Doanh thu ban hang dugc ghi nhen khi ben ban da chuyen giao phan Ian cac rui ro va Igi ich gan lien vai quyen so hiru hang hoa cho ngtroi mua, thuong la trimg yeti viec chuyen giao hang h6a.
Doanh thu tie chuydn nhuving bdt clang san
Doanh thu dugc ghi nhen khi ben ban de chuyen giao cho ben mua phan lan cac rui ro va Igi ich gin lien yeti quyen set hau bat Ong san, thong thu6ng la trang veti viec chuyen giao bat dung san, va kha nang thu hOi gia chuyen nhtrgng bat &Ong san dugc dam bao mOt each hap ly.
tdu mOt giao dich khong dap frng dugc dieu kien ghi nhen doanh thu not tren, cac khoan thanh toan theo tien dO nhen dugc tir khach hang dugc ghi nhen vao khoan hive ngoai mua tra tien truac tren bang can di ke toan hap nhat q4 II den khi tat ca cac dieu kien neu tren dugc dap (mg.
Doanh thu cung cap dich vu
Khi co the xac dinh dugc ket qua hap dog mOt each chic chin, doanh thu se dugc ghi nhen dua vao mirc di) hoan thanh cong viec. Mfrc d hoan thanh cong viec dugc xac dinh theo khoi luang cong viec da dugc khach hang xac nhen.
1•16ukhong the xac dinh dugc ket qua hqp dUng mOt each chic chin, doanh thu se chi dugc ghi nhen 6 mix co the thu Nil dugc cua cac chi phi da dugc ghi then.
Thu nhap tie hoot clang chuydn nhtrong van, chuyin nhtrong ca phan, kinh doanh chung khoan
Thu nhep tir boat dOng kinh doanh chimg khoan dugc xac dinh la phan chenh lech gift gia ban va gia von chimg khoan. Thu nhep nay dugc ghi nhen vao ngay phat sinh giao dich, tirc la khi hqp ding chuyen nhuung dugc thuc hien.
Tidn lai
Doanh thu dugc ghi nhen khi tien iai phat sinh tren ca sor don tich (co tinh den lgi tirc ma tai san dem lai) trix khi kha
nang thu hoi tien iai kh6ng chic chin.
Co tuc
Doanh thu dugc ghi then khi quy'dn doge nhan khoan thanh toan c6 t(rc cua C6ng ty dirge xac
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CONG TY CO PHAN DAU TU' PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHUP SONG DA guy H nam 2017
Dia chi: Tim nha SUDICO, &rang Me Tri, phuang my Dinh I, quan Nam Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHNH HOT NHAT
Quy II nam 2017
Tien cho thue
Thu nhap tir tien cho thue tai san theo hqp d6ng thue hoat Ong dugc hach toan vao Icgt qua hoat Ong kinh doanh hop nhat quy II theo phtrang phap clut!mg thing trong soot th6i gian cho thue.
3.20 GM von bat dOng san duvc chuyin nhuvng
Gia On bat Ong san dugc chuy'en nhtrang bao g6m toan be cac chi phi phat sinh tiuc tip cho cac hoat Ong phat tri6n dat va nha va cac chi phi Ichac c6 lien quan dugc phan b6 tren ca sa hqp 1y cho cac hoat Ong nay bao gem:
Cac chi phi ve dat va phat trign Mt;
Cac chi phi xay dung va lien quan den xay dung; va
Cac chi phi khac co lien quan phat sinh trong qua trinh hinh thanh bat deng san nha cac chi phi phat sinh tir hoat dOng phat trign dat va cong trinh tren dat hien tai va trong tuong lai cua du an (nha chi phi phat trign ca sa ha tang ky thuat chung va chi phi phat tri6n guy Mt bit buec danh cho cac raw dich cong cong v.v..).
3.21 Thui
Thui thu nhdp hien hanh
Tai san thus thu nhap va thug thu nhap phai nep cho k St hien hanh va cac kSf trtrac duct xac dinh bang s6 tin du kin dugc thu h6i tir hoac phai nep cho ca quan thug, dip tren cac mirc thug suat va cac luat thug CO hieu lac den ngay kgt thitc lcSr ke toan qujt II.
Thug thu nhap hien hanh dugc ghi nhan vao ket qua hoat deng kinh doanh quSt II ngoai trir twang hqp thug thu nhap phat sinh lien quan dgn met khoan muc dugc ghi thing vao von chit sa frau, trong tnrang hap nay, thud thu nhap hien hanh ding dugc ghi nhan truc tiep vao von chit sa Cong ty chi dugc bit trir cac tai san thug thu nhap hien hanh va thug thu nhap hien hanh phai tra khi Cling ty c6 quyen hqp phap dugc bit trir gift tai san thug thu nhap hien hanh vai thug thu nhap hien hanh phai nep va Cling ty du dinh thanh toan thug thu nhap hien hanh phai tra va tai san thug thu nhap hien hanh tren ca sa thuan.
Thug thu nhap hoan lai dugc xac dinh cho cac khoan chenh lech tam thai tai ngay Icgt thitc IcS , kg toan quS, II gift ca sir tinh thug thu nhap cua cac tai san va ng phai tra va gia tri ghi so dm chung cho muc dich lap bao cao tai chink hop nhat quj, II.
Thui thu nhdp hoan Igi
Thug thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh lech tam thai chili thud, ngoai trir:
Thug thu nhap hoan lai phai tra phat sinh tir ghi nhan ban dau oh met tai san hay ng phai tra tir met giao dich ma giao dich nay khang CO anh twang den lgi nhuan kg toan va lgi nhuan tinh thud thu nhap (hoac to tinh thus) tai thai digm phat sinh giao dich; Cac chenh lech tam thai chili thug gin lien vai cac khoan dau to vao cong ty con, cong ty lien kgt va cac khoan von g6p lien dbanh khi C6ng ty c6 kha nang kigm soat thai gian hoan nhap khoan chenh lenh tam thai va chic chin khoan chenh lech tam thai se lchong dugc hoan nhap trong tucmg lai ca thg du doan.
Tai san thug thu nhap hoan lai can dugc ghi nhan cho tat ca cac chenh lech tam thai dugc khau trir, gia tri dugc khan trir chuygn sang cac nam sau cua cac khoan 18 tinh thug va cac khoan uu dai thug chua sir dung, khi chic chin trong tucmg lai se c6 lgi nhuan tinh thug a sir dung nhang chenh lech tam thai dugc khau trir, cac khoan 18 tinh thud va cac
uu dai thus chua sir dung nay, ngoai trir :
Tai san thug hoan 10 phat sinh tir ghi nhan ban du dm met tai san hoac ng phai tra tir met giao dich ma giao dich nay khOng c6 anh huang den lqi nhuan ke toan va lgi nhuan tinh thud thu nhap (hoac 18 tinh thug) tai thai digm phat sinh giao dich;
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CONG TY CO PHAN MU TV PHAT TRIEN De TH1 BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHItP SONG DA quy II ?Om 2017
Dia chi: TOa nha SUDICO, &Ong Me Trl, phuang My Dinh I, quan Nam Tir Liem, Ha NO Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHiNH HQP NHAT Quf II nam 2017
Tit ca cac chenhISch tam th&i duqc khiu trir phat sinh tir cac khoan dau to vao cac cong ty con, cong ty lien lcSt va cac khoan von g6p lien doanh khi chic chin la chenhlSnh tam th6i se dugc hoan nhap trong tuung lai co thS du doan dugc
va co Igi nhuan chiu thud a sir dung (trot khoan chenhlSch tam th6i do.
Gia tri ghi so cua tai san thud thu nhap doanh nghiSp hoan lai phai dugc xem xet lai vao ngay kSt thilc ky IcS toan quy II
va phai giam gia tri ghi so dm tai san thug thu nhap hoan lai den mut bao dam chic chin co du lqi nhuan tinh thud cho phep lqi Ich cua mOt plan hoac toan b0 tai san thud thu nhap hoan lai dugc sir dung. Cac tai san thud thu nhap doanh nghiSp hoan lai chua duqc ghi nhan truac day duqc xem xet Lai vao ngay kSt thiic Icy ke toan quy H va dugc ghi nhan khi chic chin co du lqi nhuan tinh thud trong tucmg lai co thS sir dung cac tai san thud thu nhap hoan lai chua ghi nhan nay. Tai san thus thu nhap hoan lai va thud thu nhap hoan lai phai tra dugc xac dinh theo thud suit du tinh se ap dung cho [nam tai chinh] khi tai san dugc thu hOi hay nq phai tra duqc thanh toan, dua tren cac mirc thus suit va luat thud co hiSu luc vao ngay Vet thlic ky ke toan quy II. RI
Thus thu nhap hoan lai dugc ghi nhan vao IcSt qua hoat dOng kinh doanh hop nhit quy II ngoai trir tru6ng hqp thud thu EN
nhap phat sinh lien quan den mOt khoan muc duqc ghi thing vao von chu so hitu, trong truing hop nay; thud thu nhap iIEP
hoan lai ding dugc ghi nhan tut tiep vao von chit so httu. Cling ty chi duqc bu trir cac tai san thud thu nhap hoan lai va thug thu nhap hoan lai phai tra khi doanh nghiSp co quyen hop phap dugc bu trir gift tai san thud thu nhap hiSn hanh vOi thud thu nhap hiSn hanh phai nOp va cac tai san thud thu nhap hoan Lai va thud thu nhap hoan lai phai tra nay lien quan thus thu nhap doanh nghiSp duqc quan lY bgi cimg mOt co quan thud
dOi vOi ding mOt don vi chiu thud; hoac
Cong ty du dinh thanh toan thug thu nhap hiSn hanh phai tra va tai san thud thu nhap hiSn hanh tren co sOr thuin hoac thu hOi tai san clOng th6i vOi viSc thanh toan nq phai tra trong tong Icy tucmg lai khi cac khoan tong yeu cua thud thu nhap hoan lai phai tra hoac tai san thug thu nhap hoan lai duqc thanh toan hoac thu hOi.
10
CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHIEP SONG DA qu.) H nam 2017
Dia chi: Tea nha SUDICO, duffing Me Tri, phtrOng My Dinh I, quart Nam Tir Liem, Hh NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
QuS7 II nAm 2017
4. Ti&I
Tien mat Tien giri ngan hang Cac khoan tuong duang tien
30/6/2017 VND
01/01/2017 VND
4,335,770,155 50,932,634,697
163,755,861,043
1,489,901,658 45,690,428,724
175,002,284,419
T6ng Ong 219,024,265,895 222,182,614,801
5. Wu to tai chinh ngin han 30/6/2017 01/01/2016
Gia g6c Dn. phOng Gia g6c Du. phong
- Co phib
Cong ty CP quan - ly quy dau to tai
chinh dau khi (*)
Cong ty Cpdia 6c 15,829,000,000
dau khi (9,813,980,000) 15,829,000,000 (12,346,620,000)
C6ng ty CP elan tu va phat tri6n Gas do thi
Cong ty CP dau tu - SOng Da - Viet 7,500,000,000 (2,500,000,000) 7,500,000,000 (2,500,000,000)
Dirc
Cong ty CP clau tu 1,988,000,000
PV2 (1,541,400,000) 1,988,000,000 (1,640,800,000)
- Cdc khocin dau 1w kink
Tiing cong 25,317,000,000 (13,855,380,000) 25,317,000,000 (16,487,420,000)
6. Phai thu ngan han ctia khach hang 30/6/2017 01/01/2017 VND VND
Phai thu ngan han tir khach hang 539,738,487,898 759,311,411,983
Phai thu ngan han -Ur cac ben lien quan 3,206,000,000 3,402,560,000
tong cong 542,944,487,898 762,713,971,983
Trong do:
- Du an KDT Nam An Khanh 505,398,877,077 724,751,281,927
- Du an KDT my Dinh - Me" Tri 21,558,357,245 21,736,357,245
- Cac du an va phai thu thuong mai khac 15,987,253,576 16,226,332,811
Dv phong phai thu ngan han khO clOi (128,297,391,404) (132,430,089,467)
7. Tra trulf•c cho ngtrO• ban ngan han 30/6/2017 01/01/2017 VND VND
NgAn han Tra truOc cho ngtr6i ban 608,488,657,017 205,646,924,940
11
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH NHAT
VA KHU CONG NGHItP SONG DA quy II nam 2017
Dia chi: Toa nha SUDICO, dutmg Nee Tri, plurOng My Dinh I, quan Nam Tif Liem, HA NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
Qq II nam 2017
Tra truerc cho cac ben lien quan
608,488,657,017 205,646,924,940
Daih#n - HOi ding b6i thing GPMB huyen Hodi Dirc 29,008,168,735 29,008,168,735
- Cac khoan tra truac khac 5,900,000,000 5,900,000,000
34,908,168,735 34,908,168,735
8. Phai thu ngan han khde 30/6/2017 01/01/2017
VND VND
Lai vay va cac khoan khac phai thu tir T6ng C6ng ty S6ng Da 4,156,250,000 4,156,250,000 y-c,s3 Tam Ung cho nhan vien 65,637,739,211 66,545,535,170 ' ., C
Phil thu khac 14,517,829,727 16,816,788,691 NU TDi
\ KHU I
T6ng cOng 84,311,818,938
4, -,. 87,518,573.861 '!....,\,,S --sz,......
9. Hang ton kho 30/6/2017 01/01/2017 Gia pic Dv. phOng Gift g6c Dv phong
Chi phi san xuat kinh doanh da dang 2,831,116,984,610 (4,614,585,736) 2.708,177,806,313 (48,498,273,351)
Dv an Khu Do thi Nam An Khanh 2,629,835,047,340 2,397,256,898,562
Dy. On nha may - goch 115,611,889,225 (43,883,687,615)
cin Khu D6 thi my Dinh — Me Tri 176,119,909,963 176,133,342,502
- Ccic du an khac 25,162,027,307 (4,614,585,736) 19,175,676,024 (4,614,585,736)
Nguyen vat lieu va CCDC 48,239,573 73,800,871
Ttong cOng 2,831,165,224,183 (4,614,585,736) 2,708,251,607,184 (48,498,273,351)
10. Chi phi tra trtr&c ng'in h4n
30/6/2017 01/01/2017
VND VND
Chi phi ha tang 16 (lit TH1 va TH2 du an my Dinh - Me Tri (*) 16,469,107,530 16,494,617,222
Thud TNDN tam trich d61vai phan thanh toan theo tien dO dm KH 5,276,458,445 4,759,886,789
Chi phi tra truOc ngan han khac 13,218,727,754 144,757,074
COng 34,964,293,729 21,399,261,085
12
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHI€P SONG DA qui, II nam 2017
Dia chi: Tba nha SUDICO, dung Mg Trl, phutrng My Dinh I, quan Nam Tir Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOT NHAT
Q4 II nam 2017
(*) Theo Quytt dinh so 20/2004/QD-UB ngay 19 thong 2 ram 2004 dm Uy ban Nhan dan Thanh pho Ha N'Oi vA vitt phe duytt quy
hoach chi tier Khu D6 thi My Dinh — Mg Tri va Quytt dinh so 5577/QD-UBND ngay 15 thing 12 ram 2006 cila Uy ban Nhan dan
Thanh pi-to Ha NOi ve vitt diAu chinh mot so chi tieu ye sir clang (lit a xay dtmg Khu Do till My Dinh — Mg Tri, chi, dAu to c6
tract, nhitm dAu to dog bq ha tang ky thuat theo quy hoach va ban giao lai 2 to dAt THI va TH2 a xay Ong trutmg tiAu hoc va trung h9c. Ngay 28 thing 6 nam 2012, C6ng ty da thtrc hiAn tam thiyi ban giao to d'At TH1 cho Trip:mg Trung h9c Pht thong Dan lap Marie Curie. Chi phi phat tritn ha fang tra trudc cho 16 dAt THI va TH2 da. an My Dinh - Me Tri neu tren se dugc ben nhan ban
giao cac 16 &At nay bOi hoan cho C6ng ty.
11. 'Ili san ngan hnn khac 30/6/2017 01/01/2017
VND VND
39a
NG 1
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CONG TY CO PHAN DAU Tlf PHAT TRIEN 00 THI BAO CAO TAI CHINH HQP NHAT VA KHU CONG NGHItP SONG DA qt# H nam 2017
Dia chi: Ma nha SUDICO, ducting Me Tri, phuang MS , Dinh I, qua'n Nam Ur Liem, Ha NO Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT Quf II nam 2017
13. Tai san co dinh vo hinh
Chi tieu Website
phAn mem Quyen sir dyng
Don vi tinh VND
TSCD vo hinh khfic Tong Ong
Nguyen gia
S6 du ngay 53,180,000 946,032,051 999,212,051
01/01/2017
Giam khac
s6 du ngay 53,180,000 946,032,051 999,212,051 //'
30/6/2017
Gia tri hao men luy ke S6 dix ngay 01/01/2017 53,180,000 44,064,297 97,244,297
Khau hao trong ky 9,792,066 9,792,066
Giam lchac S6' du ngay 30/6/2017 53,180,000 53,856,363 107,036,363
Gia tri con lai
Tai ngay 01/01/2017 901,967,754 901,967,754
Tai ngay 30/6/2017 892,175,688 892,175,688
14. 13At ding san dau tir
Nguyen gia
Vao ngay 01/01/2017
- Tang trong ky - Giam trong Icy
Vao ngay 30/6/2017
Gia tri hao mon lily ke
Vao ngay 01/01/2017
- Tang trong Icy
- Giam trong ky Vao ngay 30/6/2017
Gia tri con tai Vao ngay 01/01/2017
Vao ngay 30/6/2017
Nha cira VND
34,052,045,217
34,052,045,217
13,620,818,091
681,040,907
14,301,858,998
20,431,227,126
19,750,186,219
15
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHItP SONG DA qu.) II nam 2017
Dia chi: Tim. nha SUDICO, duang Me Tri, phtrang my Dinh I, quan Nam TV Li8m, Ha Ni Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT
QuS, II nam 2017
15. TM san do' dang dai 11#n
- Chi phi SX, KD der dang dal iwn
30/6/2017 01/01/2017
VND VND
Dv an Elba Hai -
30/6/2017 Gia tri co the thu
Gia go'c hoi
01/01/2017
Gia goc Gia tri do the thu
hei
Da Nang 1,108,529,817,830 811,863,760,885 1,108,529,817,830 811,863,760,885
Dv an Van La - Van Khe 478,445,779,885 478,445,779,885 474,349,140,757 474,349,140,757
Dv an Tien Xuan 144,342,293,297 144,342,293,297 139,816,761,238 139,816,761,238
DIr an khu do thi Nam An Khanh
rOng 100,710,875,486 100.710,875,486 100,634,586,577 100,634,586,577
Dv an khu do thi Long Tan - Nhcrn Trach, Ding Nai 85,657,717,011 85,657,717,011 84,689,686,908 84,689,686,908
Dv an Bic duang Tran Hung Dao - 1-loa Binh 37,264,839,931 37,264,839,931 35,188,315,126 35,188,315,126
Dv an ma rOng khu dan cu Bac duang Tran Hung Dao - Hba Binh 61,513,963,026 61,513,963,026 44,119,750,087 44,119,750,087
Dv an khu do thi Thinh Lang - Hoa Binh 7,521,390,945 7,521,390,945 7,521,390,945 7,521,390,945
Dv an Bac Chau Giang, Phu I.41, Ha Nam 21,277,515,271 21,277,515,271 21,277,515,271 21,277,515,271
Dv an khac
Tring cong 2,045,264,192,682 1,748,598,135,737 2,016,126,964,739 1,719,460,907,794
Chi phi xay ditng co' ban der dang 30/6/2017 01/01/2017
VND VND
Dv an Khu du lich sinh thai Song Da - Ngoc Vimg 26,875,987,557 21,621,220,272
Cac du an khac 1,285,718,657 1,191,109,657
TOng cong 28,161,706,214 22,812,329,929
-
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26,7
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104,
188,
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9,9
34,7
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437
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381)
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56)
(3,6
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07,0
33,6
18
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6,36
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nam
201
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19
193,673,600,481
26,757,799,000
220,431,399,481
193,673,600,481
26,757,799,000
220,431,399,481
Dal han Khu VP thuOc tha nha HH3
HQc vien Chinh sach va phat trim
154,874,793,870 204,928,739,348
30,892,257,494
204,167,220,800 205,267,431,804
3,967,162,802
01/01/2017 VND
30/6/2017 VND
CONG TY CO PHAN DAU PHAT TRIEN DO THI VA 'CHU CONG NGHItP SONG DA Dia chi: TOa nha SUDICO, dung Me Tri, plurOng My Dinh I, quan Nam Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOT' NHAT Quf II nam 2017
BAO CAO TAI CHINH HOP NHAT q74) II nam 2017
17. Chi phi tra trulit dai han
C6ng cu dung cu Chi phi sira chaa lan Chi phi tra trtrac dai han khac
Tiing c(ing
18. Phai tra ngteri ban ngin han
Phai tra ngan han cho ngtPtri ban Phai tra ngin han cho cac ben lien quan
Ding cOng
19. Ngtrbil mua tra lien trtrat ngin Ntn
Ngin han
Ngtreri mua tra tien tilt&
Caz ben lien quan tra tien trtrac
01/01/2017
718,253,142 1,907,578,190
765,731,647
3,391,562,979
01/01/2017
VND
169,308,559,231
955,832,000
170,264,391,231
Tang cOng Trong do
Du. an KDT Nam An Kha.nh Dv an KDT My Dinh - Me Tri Cac du an khdc
Ngutri mua tra tien truac la khoan !len g6p an bat dQng san cua Ding ty bao gom Khu Cong ty.
20. Thus va cac khoan phai nop nha ntniv
Thu gia tri gia tang
Thud thu nhap doanh nghiep
Thug thu nhap ca nhan
Cdc khoan phi, le phi va cac khoan phai nOp khdc
981,621,664
34,869,122,396
4,537,127,793
369,269,422
5,323,209,524
42,918,894,999
3,516,739,155
166,139,381
30/6/2017
877,837,412 1,430,683,643
785,871,476
3,094,392,531
30/6/2017
108,371,157,532
108,371,157,532
30/6/2017
VND
192,970,415,925
192,970,415,925
413,401,815,406 390,695,790,712
von cua khdch hang cho muc dich tien hanh xay dung va phdt trim the du do thi My Dinh - Me Tri, Khu DO thi Nam An Khanh va cac du an khac cua
Ting Ong 40,757,141,275
21. Chi phi phai tra ngin han 30/6/2017 VND
Trich tnrOc lai vay phai tra
51,924,983,059
01/01/2017 VND
336,605,929,133 259,937,659,066
01/01/2017
133,871,298,285 1,012,083,138
cOi „, Co' AU RIF
134,883,381,423 D6 (HO COI
741,810,151,906
741,810,151,906
15,632,060,326
22,718,328,321
2,408,086,054
7,314,959,014
4,588,252,727
1,320,762,531
29,046,374,914
7,758,061,085
5,265,927,301
9,429,492,329
4,588,252,727
3,434,655,964
29,046,374,914
4,610,623,242
CONG TY CO PHAN DAU TU PHAT TRIEN DO THI
BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHItP SONG DA
quY II nclm 2017
Dja chi: Toa nha SUDICO, durOng Me Tri, phuOng My, Dinh I, quan Nam Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
CHINH HOP NHAT BAN THUYET MINH BAO CAO TAI
Qu* II nam 2017
Chi phi phat trien ca se, ha tang dkr chi d6i phAn doanh thu da ghi nhan cho du an KDT Nam An Khanh
Trich tnrOc chi phi xa'y dgng
Trong c16 - Chi phi xely clung du On Khu do thi my Dinh - MI Tri
- Chi phi xiiy dung du On Nam An Khanh
- Chi phi xay &pig du. an Bjc Chc2u Giang
- Chi phi xciy clung Mc chi an khac
Trich Mr& phat cham nOp thue
Cac khoan khac
TOng cong
22. Phai tra khac Ngin h4n
Co tirc, lqi nhuan phai tra (*)
Phai tra ngan sach thanh phO (**)
Ti&'n g6p von dkr an cua KH
Khen thuang phai tra cong nhan vien
BHXH, BHYT, BHTN
Kinh phi ding doan
Tian d6'n bit GPMB
Cac khoan phai tra, phai nOp khac
1,130,852,577,364
30/6/2017
VND
247,605,190,000
13,084,244,056
77,941,962,527
20,854,700,000
1,118,367,132
2,599,834,559
2,555,215,198
43,241,918,771
1,058,123,137,449
01/01/2017
VND
198,083,880,000
13,084,244,056
77,941,962,527
20,877,700,000
884,877,673
2,355,736,143
2,555,215,198
21,386,335,519
Tiing Ong 409,001,432,243
337,169,951,116
Dai han
Phai tra khac cho cac ben lien quan Ti& gOp von du an KDT Nam An Khanh TiM Op von du an KDT Van La - Van Khe Cac khoan dat coc thue kiot, bao ve Phai tra dai han khac
6,293,207,000 412,003,810,239 155,216,892,200
3,245,731,374 410,000,000,000
986,759,640,813
3,929,512,000 383,875,809,436 155,216,892,200
3,589,607,002 410,000,000,000
956,611,820,638
(*) Theo Nghj Quy6t Dai HOi cl6ng Co (long thuting nien s6 12/NQ-CT-DHDCD ngay 18 thang 4 nam 2011, Dai HOi
d6ng Co &mg da thong qua phuang an chi tra c6 tac 20% bang tien la 198.083.880.000 d6ng Viet Nam (Trong dO da
tam Cmg 5% c6 tirc bang tien Wang Ong: 49.520.970.000, ding; Con phai tra c6 tirc 15% Wong img s6 tien:
148.562.910.000, &mg). Theo Nghi quyet s6 01/NQ-CT-DHDCD ngay 26/4/2015, Dai hOi d6ng C6 dOng da thong qua
phtrang an thay dOi hinh thirc chi tra c6 tire con lai cua nam 2010 (Phat hanh 14.586.291 c6 phieu menh gia 10.000
ding/CP twang ung vai s6 WTI di61.1 le tang them 148.562.910.000 ding lAng c6 tirc con lai clura chi nam 2010 cho c6 dOng). Theo Nghj quyet s6 01/NQ-CT-HDQT ngay 04/01/2017, Flig dmg quan tri Cong ty da phe duyet chi tra 5% c6 tirc nam 2015 bang tien mat va da thanh toan vao ngay 20/02/2017 (tlurc hien Nghi guy& Dai HOi d6ng C6 dong
thtrftg nien s6 01/NQ-CT-DHDCD ngay 14 thdng 4 nam 2016). acing that theo Nghi guy& s6 01/NQ-CT-
DHDCD2017 ngay 31/5/2017, Dai hoi d6ng c6 dong da thong qua viec chia c6 tirc 10% bang tien mat vai s6 tien la:
99.041.940.000 d6ng.
20
CONG TY CO PHAN DAU TU PHAT TRIEN DO THI BAO CAO TAI CH1NH HOP NHAT VA KHU CONG NGHIEP SONG DA qui5 II neim 2017 Dia chi: Tea nha SUDICO, clueng Me Tri, phueng my Dinh I, quart Nam 'Fir Liem, Ha Nei Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
Qt4 II nam 2017
(**) Theo Cong van so 230/UBND-KT cna lily Ban Nhan dan Thanh phe Ha Nei, Cong ty duqc giao thirc hien xay dung va ban cac can he thuec don nguyen 3 dm tea nha CT9, Khu Do thi My Dinh - M8 Tri va phan lqi nhuan thu dugc phai nep lai ngan sach nha nuerc. Cong ty da tam tinh phan lqi nhuan phai nop Iai la 13.084.244.056 dong Viet Nam.
23. Doanh thu chua thy hien ngAn han
30/6/2017 01/01/2017
VND VND
1,840,708,228 1,521,026,445 Doanh thu chua thuc hien dm cac hqp deng
tong Ong
1,840,708,228 1,521,026,445
21
Q10
511
elm
201
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vi t
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70,4
19,
703,
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70,4
19,7
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91,8
23,4
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91,
823,
463,
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712,
443,
167,
219
712,
443,
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N
CONG TY CO PHAN DAU TU PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHIEP SONG DA pry' II nam 2017 Dia chi: Tea nha SUDICO, duel -1g Me Tri, phueng My Dinh I, pan Nam ear Liem, Ha NiO Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
QuS, II nam 2017
26.3 Cac giao dich ve von veri cac chfi hint va phan phtii co tuc, chia loi nhuan
quy II nam 2017 quy II nam 2016
VND VND
Von d'au tu• ciia chi] si• hi•u 1,000,000,000,000 1,000,000,000,000
V6n g6p da.'u kji 1,000,000,000,000 1,000,000,000,000 V6n g6p tang trong lcS( Von g6p giam trong kS/ Von Op cuoi kSi 1,000,000,000,000 1,000,000,000,000 Co tat, nhuan c7a chia
26.4 CO phi&I
30/6/2017 01/01/2017
VND VND
S6 Itrcfng co phieu clang kj", phat hanh 100,000,000 100,000,000 S6 luvng c6 phi6u da ban ra cong chnng 100,000,000 100,000,000 - CO'phi -ju pfrk") thong 100,000,000 100,000,000 -Cophieuuuclai - S6 Itrong co phiOu duvc mua 141 958,060 958,060 - Co phiju pluj thong 958,060 958,060 - Co philu I•t dal So lircmg co phieu dang hru hanh 99,041,940 99,041,940 - Co phi& phj thong 99,041,940 99,041,940 - Co phieu uu clai
- M'Oh gia co phiL dang luu hanh: 10.000 cl6ng
26.5 Cac guy ciia cong ty
30/6/2017 01/01/2017
VND VND
Quy cfau to phat tri6n
749,270,472,556 749,197,856,410 Quy khac thuOc von chU so hal
7,523,041,519 7,523,041,519
T6ng Ong 756,793,514,075 756,720,897,929
24
27,1
31,3
07, 6
11
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605,
307,
508)
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0,
vi 00
(3,6
34,
098,
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8,70
0,00
0,00
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,500
,000
,000
O O O O
N N
1,26
5,6
16,2
35
1,0
17,9
01,3
48
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(10,
394,
267,
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(1,6
94,2
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55,0
96,3
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8,83
0,20
8,69
3
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201
7
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i
CONG TY CO PHAN DAU TVPHAT TRIEN DO Tiff
BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHItP SONG DA
quj II ;lam 2017
Dia chi: Ma nha SUDICO, &rang Md Tri, phutrrig my Dinh I, quan Nam Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
Quf II nam 2017
28.
28.1
Bao cao ket qua hot Ong kinh doanh
Doanh thu ban hang N/A cung cap dich vu quSr II nam 2017
VND (of H nam 2016
VND
TOng doanh thu
Trong do 22,218,328,489 470,384,551,184
Doanh thu ban hang va cung cap dich vu 22,218,328,489 470,384,551,184
Cac khoan giam trir doanh thu 32,759,848 34,031,060
Doanh thu thuan 22,185,568,641 470,350,520,124 DGiAIT-T i
Trong do HI A
Doanh thu ban hang va cung cap dial vg 22,185,568,641 470,350,520,124 G N
G DA 28.2 Gia von hang ban va (Bch vu cung cap
414 II nam 2017 quSr II nam 2016 VND VND
Gid von caa hang ban va dich vu da cung cap 18,679,666,665 247,003,602,437
T8ng cong 18,679,666,665 247,003,602,437
28.3 Doanh thu host dOng tai chinh guy II nam 2017 quf II nam 2016 VND VND
Lai tin girl 1,266,560,583 4,683,534,813
C6 Mt, lgi nhuan duqc chia 147,218,400
Chuy6n nhugng c6 phan 637,205,000
Ding cong 2,050,983,983 4,683,534,813
28.4 Chi phi tai chinh (of H nam 2017 q4 II nam 2016
VND VND
Lai tien vay
Trich lap, hoan nhap dg phong giam gid caz khoan dau to tai chinh (1,889,872,324) 1,990,775,000
TOng cong (1,889,872,324) 1,990,775,000
28.5 CP ban hang Nth QLDN quf II nam 2017 quf II nam 2016 VND VND
Chi phi ban hang 387,537,771 1,460,577,196
Chi phi pan 1S, doanh nghiep 6,086,006,468 40,164,516,187
Tting cong 6,473,544,239 41,625,093,383
28.6 Thu nhap khac va chi phi khac qt7 II nam 2017 qu37, II nam 2016
26
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHItP SONG DA qu)5 II nam 2017 Dia chi: T6a nha SUDICO, du6ng Me Tri, phu6ng My Dinh I, quan Nam Tian Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT
QuSr II am 2017
VND VND
Thu nhap khac 24,810,551 84,523,324 Chi phi khac (12,529,723,740) 60,708,806
Ting cong 12,554,534,291 23,814,518
GUM trinh bien d(ing ket qua kinh doanh girra quf 2/2017 so v6i ding k3TquS , 2/2016:
Trong quk 2/2017, C6ng ty tap trung nguto luc tip tdc thvc hien viec dau to co s6 ha tang va chtra trie'n khai kinh doanh tai du an khu do thi mai Nam An Khanh. Chinh vi vay, kdt qua kinh doanh quk 2/2017 dm SUDICO Clat lqi nhuan giam so vai ding kk nam 2016.
29. Thue thu nhfip doanh nghiep
Thud thu nhap doanh nghiep ("TNDN") ap dung cho Cong ty nhu sau:
Thud suAt TNDN cho Cong ty la 20 % Igi nhuan chiu thud'.
Cac bao cao thud cua C6ng ty se chiu su kidm tra cua ca quan thud. Do viec dp dung luat va cac qui dinh ve thud c6 thd &roc giai thich theo nhieu each khac nhau, s6 thud &roc trinh bay tren cac bao cao tai chinh hop nhAt quk II co thd se bi thay d6i theo guy& dinh cuOi ding dm co quan thud.
29.1 Chi phi thui TNDN hien hanh qu II nam 2017 quk II nam 2016
VND VND
Chi phi thud TNDN hien hanh 108,397,263 37,482,508,416 Chi phi thud thu nhap hodn lai 259,871,582
Tang cong 108,397,263 37,742,379,998
29.2 Thui thu nhcip doanh nghiep
Thud TNDN hien hanh phai tra &roc xac dinh dva tren thu nhap chiu thud dm kk hien tai. Thu nhap chiu thud dm Cong ty khac vai thu nhap &roc bao cao trong bao cao kdt qua hoat dOng kinh doanh hop nhAt quk II vi thu nhap chiu thud khong bao gem cac khoan muc thu nhap chiu thud hay chi phi &roc khau trir cho mvc dich tinh thud trong cac lck khac va cling kh6ng bao gem cac khoan invc khong phai chiu thud hay kh6ng &roc khdu trir cho mvc dich tinh thud. Thue TNDN hien hanh phai tra cda COng ty me va cac cong ty con &roc tinh theo thud' suat da ban hanh ddn ngay ket thdc kk ke toan.
30. Nghiep vu v6i cac ben lien quan
Danh sach cac ben lien quan dd c6 giao dich trong kk va/hodc cd khoan phai thu/phai tra tai ngay kdt tilde kk ice toan quk II v6i Cong ty:
STT Ten cong ty Mai quan he 1 C6ng ty Co phan Dau to Bat Ong san & TM ThAng Long Cong ty lien kdt
2 Cong ty Co phan xdy dipg Sudico Cong ty lien kdt
3 Tong cong ty Song Da CO thing
Kh6ng cd giao dich trQng y'6u cua Cong ty vdi cac ben lien quan trong kk.
C6c dieu kien va dieu khoan ctia cac giao dich vai cdc ben hen quan
27
CONG TY CO PHAN DAU PHAT TRIEN DO Tiff BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHIV) SONG DA quy II nam 2017 Dia chi: Tim nha SUDICO, &Ong Me Tri, pludyng my Dinh I, quan Nam 'Er Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOT NHAT
Quf II nam 2017
COng ty ban hang/cho thud cho cac ben lien quan theo mirc gia ban/thue niem yet thong thutmg.
56 du cac khoan phai thu, phai tra tai th6i diem ngay 30 thang 6 ram 2017 kitting can bao dam, thong c6 iai suet va se dtrqc thanh toan bang tien. Cho giai doan tai chinh quy II ket thdc vao ngay 30 thang 6 nam 2017, COng ty chtra trich lap bet cir mOt khoan du ph6ng nq phai thu kh6 dOi nao lien quan den s6 tien cac ben lien quan con nq COng ty (31 thang 12 nam 2016: 0). Vic danh gia nay dtrov thuc hiOn cho moi nam thong qua vi8c kiem tra tinh hinh tai chinh cue ben lien quan va thi tru6ng ma ben lien quan d6 hoat dung.
Vao ngay kit thiic ky ki town qui'? II, cac khocin phcii thu va phai tra vdi cac ben lien quan nhu• sau:
30/6/2017 Cac ben lien quan Ni dung nghie'r• vu VND
Cdc khodn phdi thu khdc T6ng c6ng ty Song Da
Tien lei vay 4,156,250,000 , I 39,
Phdi thu khdch hang
Cong ty CP Deu to BDS va TM Thang Phai thu chuyen nhugng Tat da co ha tang Long du an KDT Nam An Khanh
Trci trityk cho ngcroi bcin
Phdi tra kit& Cling ty CP Dau to BDS va TM Thang Long Cep guy khen thuang phuc lqi
Cac ca nhan co lien quan GOp vein du an NAK, Van La - Van Khe
ONG 4,156,250,000
Y PPHAIIT TriGH
Ni NG
3,206,000,000 :FM:
3,206,000,000
66,700,000
6,293,207,000 6,359,907,000
PM! trd ngtroi ban
Cong ty Co phen xay dung Sudico Thi ding du an My Dinh - 1\46. Tri, Ha Long, An Khanh
31. Myc dich va chinh sfich quan 13,": rui ro tai chinh
Ng phai tra tai chinh cue Cong ty cha yeu bao g6m cac khoan vay va nq, cac khoan phai tra ngtroi ban va cac khoan phai tra lchac. Muc dich chinh cita nhftng khoan nq phai tra tai chinh nay la nham huy dOng nguon tai chinh phuc vu cac hoat dOng cua Cong ty. Cong ty co cac khoan cho vay va cac khoan phai thu khac, phai thu khach hang, tien mat va tien gir' i ngan han phat sinh trtrc tiep tir hoat dOng cita Cong ty. Cong ty khong nam gia hay phat hanh ding cu tai chinh phai sinh.
Cong ty co rui ro thi tnx6ng, rui ro tin dung va rui ro thanh khoan.
Nghip vu quan ly rid ro la nghi8p vu khong the thieu cho toan b6 hoat dOng kinh doanh cua Cong ty. C6ng ty da xay dung h8 thOng kiem soat nham dam bao su can bang a mac hcfp ly gift chi phi rui ro phat sinh va chi phi quan ly rii ro. Ban T8ng Giam Mc lien tpc theo dOi quy trinh quan ly rui ro dia Cong ty de dam bao sir can bang hcfp ly gift rdi ro va kiem soat rui ro.
Ban T6ng Giam C16c xem xet va th6ng nhat ap dung cac chinh sach quan ly cho nhang rui ro nOi tren nhu sau:
Rdi ro the truerng
28
CONG TY CO PHAN DAU T11 PHAT TRIEN DO THI BAO CAO TAI CHiNH HOP NHAT VA KHU CONG NGIMP SONG DA guy II nein? 2017 Dia chi: Ma nha SUDICO, &rang Me Tri, phuamg my Dinh I, pan Nam Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT
Quy II nam 2017
Rid ro thi tilting la rid ro ma gia tri hqp ly ctia cac lung tien trong tuong lai dia mOt cong cu tai chinh se Wen dOng theo nhftng thay doi cua gia thi twang. Gia thi trtdyng c6 b6n loai rui ro: rui ro lai suit, rui ro tien te, rui ro gia hang h6a va rid ro ve gia khac, chang han nhtr rid ro ve gia co phan. Cong cu tai chinh bi anh htrOng bai rui ro thi truing bao gom cac khoan vay va ng, den gilt cac khoan dau to sari sang de ban . Cac phan tich dO nhay nhtr dugc trinh bay dtrai day lien quan den tinh hinh tai chinh cua Cong ty tai ngay 30 thang 6 nam 2017 va ngay 31 thang 12 nam 2016.
DO nhay cua cac khoan muc c6 lien quan trong bao cao ket qua hoat Ong kinh doanh bi anh htrang bai cac thay dOi -*'-\\•\197,0 trong gia dinh rni ro thi truing tuong irng dua tren cac tai san va ng phai tra tai chinh ma Cong ty nam gift tai ngayTN: .N
30 thang 6 nam 2017 va 31 thang 12 nam 2016.
Rui ro ldi suit ; LBO A . Rid ro iai suit la rid ro ma gia tri hqp ly hoac cac luOng den trong Wong lai mOt cong tai chinh bin dOng •
theo nhftng thay dOi lai suit thi twang. Rid ro thi trutmg do thay doi Jai suit cua C6ng ty chit yeu lien quan den tien va cac khoan den gir' i ngan han cita Cong ty. Day la cac khoan dau to ngan han va kh6ng dugc COng ty nam gift nham muc dich thu lqi tir su tang len trong gia tri.
Cong ty quan ly rai ro lai suit bang cach phan tich tinh hinh canh tranh tren thi truing de c6 dugc cac iai suit c6 lgi cho muc dich cua C6ng ty va van nam trong gi6i han quan ly rid ro cua minh.
DO nhgy c78i yeti lit suit
Cong ty kh6ng thut hien phan tich dO nhay di vii lai suit cho giai doan tai chinh quy II nam 2017 vi phan lan chi phi lai vay cua cac khoan vay trong giai doan nay dang dugc van h6a vao cac du an.
Rdi ro ngogi
Cong ty co rid ro ngoai te do thuc hien mua va ban hang hod bang cac don vi den to khac vii dOng den ke toan cua C6ng ty nhu dugc trinh bay trong Thuyet minh. Cong ty quan ly rid ro ngoai te bang cach xem xet tinh hinh thi diking hien hinh va du kien khi Cong ty lap ke hoach mua va ban hang h6a trong tuong lai bang ngoai te, ngoai trir viec tang ty le phong ngira rid ro. C6ng ty khong sir dung bat ky ding cu tai chinh phdi sinh de phi:mg ngira rid ro ngoai to cua minh.
DO nhay dii vOi ngogi tg
COng ty kh6ng thut hien phan tich dO nhay doi vOi ngoai to cho giai doan tai chinh quy II nam 2017 vi cac khoan muc tien to c6 goc ngoai te la khong dang
Rdi ro gid ci phi&
Cac ca phieu da niem yet va chua niem yet do Cong ty nam gift bi anh htrOng bai cac rid ro thi truing phat sinh tir tinh kh6ng chic chin ve gia tri ttrcmg lai cua ca phieu dau tu. Cong ty quan ly gia rid ro ye gia co phieu bang cach thiet lap han mirc dau tu vao co phieu. HOi dong Quan tri cua Cong ty ding xem xet va phe duyet toan bE) cac quyet dinh dau to vao co phieu.
Rui ro ve gid hang Ma
COng ty c6 rui ro ve gid hang h6a lien quan den chi phi phat trien dat va xay dung co sa ha tang/cong trinh. Cong ty quan ly rid ro nay thong qua viec theo clOi chat the cac thong tin va tinh hinh c6 lien quan cita truing bat Ong san. C6ng ty chua sir dung cac ding cu phai sinh dam bao phOng ngira rai ro ve chi phi phat trien dat va xay dtmg co so ha tang/cong trinh. Rui ro tin dyng
Cac phan tich dO nhay nay da dugc lap tren co sa gia tri cac khoan nq thuan, ty le gifta cac khoan ng co lai suit ca dinh va cac khoan ng c6 lai suit thi not va ty le tuong quan giCra cac ding cu tai chinh co gOc ngoai to la khong thay Khi tinh toan cac phan tich do nhay, Ban TOng Giam dOc gia dinh rang:
DO nhay cua cac khoan muc tren bang can d6i ke toan lien quan den cac ding cu ng san sang a ban;
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Nguyen Thi Qu57nh Trait ViOt Dung
CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI BAO cAo TA! CHiNH HQP NHAT VA KHU CONG NGHIVP SONG DA qui, II nam 2017 Dia chi: Toa nha SUDICO, &rang Me Tri, pluthng My Dinh I, quan Nam Tit Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHiNH HOT' NHAT
Quf II nam 2017
11.6i ro tin dung la rui ro ma mOt ben tham gia trong m(it cong cu tai chinh hoac hqp d6ng khach hang kh6ng thuc hien cac nghla vu cua minh, dan den ton thAt ve tai chinh. C6ng ty co rui ro tin dung tir cac hoat dUng san ,xuat kinh doanh cua minh (chu yeu d6i vai cac khoan phai thu khach hang) va hoat dung tai chinh caa minh, bao gam tien girl ngan hang, nghiep vu ngoai hoi va cac a:mg cu tai chinh kha.c.
Phai thu khcich hang
C6ng ty quan 1S, rui ro tin dung khach hang thong qua cac chinh sach, thu tuc va quy trinh kiem soat cua Cong ty c6 lien quan an viec quan ly rui ro tin dung khach hang.
Cong ty thuang xuyen theo dOi cac khoan phai thu khach hang chua thu duqc. D6i vai cac khach hang 1(5 .n, Cong ty thuc hien xem xet su suy giam trong chA't lugng tin dung dm tirng khach hang tai ngay lap ban cao. Tren co sa nay va viec cac khoan phai thu khach hang dm Cong ty co lien quan den nhieu khach hang khac nhau, rui ro tin dung khOng bi tap trung clang ke vao mOt khach hang nhAt dinh.
TMn ngan hang
C6ng tys chA duy tri s6 du tien gfri tai cac ngan hang duqc nhieu nguari bit an a ViOt Nam. Rai ro tin dung doi vaC so du tien. gai tai cac ngan hang duqc quan 1y bai b0 phan ngan quy COng ty theo chinh sach cua C6ng ty. rch. tin dung toi da cua C6ng ty doi vai cac khoan muc trong bang can doi ke toan tai m8i Icy lap bao cao chinh la gia tri gh' s6. C6ng ty nhan thay mac dQ tap trung rui ro tin dung di vai tien gai ngan hang IA thAp.
Rui ro thanh khocin
Rui ro thanh khoan IA rui ro Cong ty gap kha khan khi thuc hiOn cac nghla vu tai chinh do thi'eu von. Rui ro thanh khoin cua Cong ty chit y6u phat sinh tir viec cac tai san tai chinh va nq phai tra tai chinh c6 cac -alai diem dao han lOch nhau.
Cong ty giam sat ro thanh khoan th6ng qua viec duy tri mOt luqng tien va cac khoan vay ngan hang mac ma Ban TOng,Giam doc cho dude dap (mg cho cac hoat dicing COng ty va de giam thieu anh huang nhimg bin dOng ye 'Wing tien.
Tai san dam bdo
C6ng ty IchOng nam gift tai san dam bao cua mOt ben Ichac vac) ngay 30 thang 6 nam 2017 va ngay 31 thang 12 nam 2016.
Nguoi lap Ke toan truung
Ha NO, ngay O thang 7 nam 2017 CONG TY CO PHAN DAU PHAT TRIEN DO TH1
VA KHU CONG NGHItP SONG DA Tling giant Mc Cling ty 3994
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