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Cong ty ca phAn Vincom Retail

Bao cao tai chinh rieng giira nien dQcho ky sau thang k@tthtic ngay

30 thang 6 nam 2018

Cong ty ca phin Vincom RetailThong tin v~Cong ty

Gi~y Chung nhan Dang kyDoanh nghiep sf, 0105850244 ngay 11 thang 4 nam 2012

Giay Chung nhan Dang ky Doanh nghiep cua C6ng ty dii diroc di~uchinh nhieu l~n, l~n di~u chinh g~n nh~t la ngay 11 thang 7 nam 2018.Gi~y Chung nhan Dang ky Doanh nghiep cua C6ng ty do So' K~ hoachva D~u nr Thanh ph6 Ha NQi cAp.

HQi dAng Quan tr] Ba Thai Thi Thanh Hili Chu tich(tir ngay 7 thang 6 nam 2018)

Ba Mai Thu ThllY Thanh vien(tir ngay 7 thang 6 nam 2018)Chu tich(tir ngay 9 thang 3 nam 2018d~n ngay 7 thang 6 nam 2018)

Ba Duong Thi Mai Hoa CM tich(d~n ngay 9 thang 3 nam 2018)

Ba Tr~n Mai Hoa Thanh vienBa Nguyen Thi Diu Thanh vien 1BaLe Mai Lan Thanh vienOng Jeffrey David Perlman Thanh vien :::

Ong Timothy J. Daly Thanh vien~Ong Brett Krause Thanh vien

Ong Phan Thanh Son Thanh vien

Ban Giam d&c

Ba Tr~n Thu Hi~n

Ttmg Giam d6cPh6 Ttmg Giam d6c(tir ngay 26 thang 6 nam 2018)Ph6 Ttmg Giam d6c(tir ngay 30 thang 3 nam 2018)Ph6 T6ng Giam d6c(d~n ngay 30 tMng 3 nam 2018)Giam d6c Tai chfnh

Ba Tr~n Mai HoaNguy~n Anh Dung

Ba Nguy~n Thi Thu Ha

Ba Ph~m NgQc Thoa

Cong ty ca ph in Vincom RetailThong tin vi Cong ty (ti~p theo)

Ban Ki~m soat Ba D6 Thi Quynh TrangBa Nguyen Thu PhuongBa TrAn Thanh Tam

Tnrong banThanh vienThanh vien

Try sirding ky S6 7, Duong BAng Lang 1,Khu do thi sinh thai Vinhomes RiversidePhuong Viet Hung, Quan Long BienThanh ph6 Ha N(>iVi~t Nam

Cong ty ki~m toan Cong ty TNHH KPMGVi~t Nam

2

Cong ty C6 ph in Vincom RetailBao cao cua Ban Giam d~c

Ban Giam d6c Cong ty C6 phan Vincorn Retail ("Cong ty") trinh bay bao cao nay va bao cao taichfnh rieng gitra nien dQ dfnh kern cua Cong ty cho ky sau thang k@tthiic ngay 30 thang 6 nam2018.

Ban Giam d6c Cong ty chiu trach nhiem l~p va trinh bay trung thirc va hop 19 bao cao tai chinhrieng gitta nien dQ theo cac ChuAn mire K@toan Viet Narn, Ch@dQ K@toan Doanh nghiep VietNarn va cac quy dinh phap 19 co lien quan d@nviec l~p va trinh bay bao cao tai chfnh gifra nien dQ.Theo 9 kien cua Ban Giam d6c Cong ty:

(a) bao cao tai chfnh rieng giua nien dQduoc trinh bay ttl trang 6 d@ntrang 55 da:phan anh trungth\fC va hqp 19 tlnh hlnh tai chfnh rieng Clla Cong ty t~i ngay 30 thang 6 niirn 2018, kSt quaho~t dQng kinh doanh rieng va lUll chuy~n ti~n t~ rieng clla Cong ty cho ky sau thang k@tthUc cimg ngay phil hqp V01 cac ChuAn rn\fc K@toan Vi~t Narn, Ch@dQ K@toan Doanhnghi~p Vi~t Narn va cac quy dinh phap 19 c6 lien quan d@nvi~c l~p va trlnh bay bao cao tillchfnh gifra nien dQ; va

(b) t~i ngay l~p bao cao nay, khong c6ly do gi d~ Ban Giarn d6c Cong ty cho r~ng Cong ty sekhong th~ thanh toan cac khoan ng phai tra khi d@nh~.

T~i ngay l~p bao cao nay, Ban Giarn d6c Cong ty da:phe duy~t phat hanh bao cao tai chfnh rienggifra nien dQ dfnh kern.

Ha NQi, ngay 29 thang 8 niirn 2018

3

KPMG Limited Branch10th Floor, SunWah Tower115 Nguyen Hue Street, Ben NgheWardDistrict 1, Ho Chi Minh City, Vietnam+84 (28) 3821 9266 I kpmg.com.vn

BAO CAO SOAT XET THONG TIN TAl CHiNH GllrA NIEN £)Q

Kinh giri cac co dongCong ty COphAn Vincom Retail

Chung toi da scat xet bao cao tai chfnh rieng giCranien dOdfnh kern cua Cong tyCo phan Vincom Retail ("Cong ty"), bao gam bang can doi ke toan rieng tal ngay 30thanq 6 narn 2018, bao cao ket qua hoat dong kinh doanh rieng va bao cao luuchuyen tien t~ rieng cho ky sau thang ket thuc cunq ngay va cac thuyet minh kerntheo dU'Q'cBan Giarn doc Cong ty phe duyet phat hanh nqay 29 thang 8 narn 2018,dU'Q'ctrlnh bay tll' trang 6 den trang 55.

Trachnhi~mcua Ban Giam dOc

Ban Giarn doc Cong ty chiu trach nhiern I~p va trlnh bay trung thuc va hop Iy baocao tai chfnh rieng giCranien do nay theo cac Chuan rnuc Ke toan Vi~t Nam, Chedo Ke toan Doanh nghi~p Vi~t Nam va cac quy dinh phap Iy c6 lien quan den vi~cI~p va trlnh bay bao cao tai chfnh giCranien do, va chiu trach nhi~m ve ki~m soatnoi bo ma BanGiam doc xac dinh la can thiet d~ dam bao vi~c I~p bao cao tai chfnhrieng giCranien do khong c6 sai s6t trQngyeu do gian I~n hay nham 1~1n.

Trach nhi~mclla ki6m toan vh!n

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Trach nhi~m cua chung toi la dU'ara ket lu~n ve belocao tai chfnh rieng giCraniendOnay dl,l'atren ket qua soat xet cua chUng toi. Chung toi da thl,l'chi~n cong vi~csoat xet theo Chuan ml,l'CVi~t Nam ve hQ'pdang dich Vl,lsoat xet so 2410 - Soatxet thong tin tai chfnh giCranien dOdo ki~m toan vien doc I~pcua dO'nvi thl,l'chi~n.

Cong vi~c soat xet thOngtin tai chfnh giCranien dObao gam vi~c thl,l'chi~n cac cuocph6ng van, chu yeu la ph6ng van nhCrngngU'CYichiu trach nhi~m ve cac van de taichfnh ke toan, va thl,l'chi~n thu tl,lCphan tfch va cac thu tl,lCsoat xet khac. M¢t cuocsoat xet ve cO'ban c6 ph~m vi hep hO'nmot cuoc ki~m toan dU'Q'cthl,l'c hi~n theocac Chufm ml,l'CKi~m toan Vi~t Nam va do v~y khong cho phep chung toi d~t dU'Q'c5l,1' dam bao r~ng chung toi SEl nh~n biet dU'Q'Ctat ca cac van de trQngyeu c6 th~dU'Q'cphat hi~n trong m¢t cuoc ki~m toano Theo d6, chung toi khong dU'ara y kienki~m toano

KPMG Limited Branch in Ho Chi Minh City, a branch of KPMG Limited,a Vietnamese one member limited liability company and a member firm ofthe KPMG network of independent member firms affiliated YoithKPMGInternational Cooperative ("KPMG International"). a Swiss entity.

4

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Cong ty ca phin Vincom RetailBao cao lou chuyin ti~n t~ rleng cho ky sau thang k~t tmic ngay 30 thang 6 nam 2018(Phuong phap gian ti~p)

MiuD 03a-DN(Ban hanh theo ThOng tus6 20012014/T[-BTC

nga» 22/1212014 cua B() Tai chin h)

Ma Thuyetsa minh

Ky sau thang k~t thiic ngay30/6/2018 30/612017VND VND

LUU CHUYEN TIEN TU HO~T DQNG KINH DOANH

L~ nhu,n k~ toan truoc thu~ 01 1.023.457.006.008 1.530.815.174.016Dieu chinh cho cac khoan

Kh~uhao va phan b6 02 62.172.908.299 49.667.324.706Cac khoan dtr phong 03 5.454.815.938Chenh l~eh ty gia h6,idoai do ?anh gialai cac khoan muc tien t~ co goc ngoai t~ 04 (400.000.000)Uii nr cac hoar dong d&unr 05 (1.046.203.491.531) (1.597.064.143.473)Chi phi liii vay va phat hanh trai phieu 06 220.331.726.111 227.124.254.607

Lqi nhu,n tir hoat dqng kinh doanh 08 259.758.148.887 215.597.425.794tr1f(YCnhfrng thay dAivan hru dqng

Bi~n d9ng cac khoan phai thuva tai san khac 09 78.755.046.262 112.736.645.134Bi~n d9ng hang t6n kho 10 2.661.831.366 98.848.005.090Bien d9ng cae khoan phai tra vanQ"phai tra khae 11 (384.312.398.723) (136.230.685.767)Bi~n dong chi phi tra truae 12 3.422.421.634 24.163.289.094

(39.714.950.574) 315.114.679.345

TiSnUiivay dii tra 14 (224.075.392.780) (158.035.365.659)Thu~ thu nh~pdoanh nghi~p dii nop 15 (81.624.038.571 ) (24.405.184.668)

LIfOchuy~n ti~n thuin tir hO\ltdQng 20 (345.414.381.925) 132.674.129.018kinh doanh

10Cae thuyit minh iJinh kem ta b()phgn hr;rpthanh cua bao cao tai chinh rieng giua nien iJ()nay

Cong ty ca phin VincomRetailBao cao luu chuyen ti~n t~ rieng cho ky sau thang k~t thiic ngay 30 thang 6 nam 2018(Phuong phap gian ti~p- ti~p theo)

MiuD 03a-DN(Ban hanli theo Thong tu s6 2001201417T-BTC

ngay 22/1212014 cua eo tu chinh}

Ma Thuy~ts8 minh

Ky sau thang k~t thuc ngay30/6/2018 30/612017VND VND

LUU CHUYEN TIEN rtr HO~ T DQNG DAu rrrTi~n chi mua tai san c6 dinh va tai sandai han khacTi~n thu lai khoan d~t CQC cho muc dfchdAunrTi~n thu til thanh 19 tai san c6 dinhTi~n chi cho yayTi~n thu h6i cho yayTi~n thu til chuyen nhirong khoan dAuttrvao dan vi khac

21 (638.443.789.559) (176.021.842.357)

21222324

484.000.000.0001.681.491.440

(50.000.000.000)3.286.384.959.052

(2.440.035.496.033)2.791.255.265.597

Ti~n thu Hiiti~n giri va c6 nrc2627

100.000.000.000749.177.195.069 898.744.371.947

Luu chuyen ti~n thuin tir hoat dong" . .dau nr 30 3.932.799.856.002 1.073.942.299.154

LUU CHUYEN TIEN TiT'HO~T DQNG TAl CHINHTi~n thu til di yay 33 2.995.603.333.333Ti~n chi tra no g6c yay 34 (3.200.000.000.000) (1.063.170.400.000)

Luu chuy~n ti~n thuin tir hO\'t dQng40 (3.200.000.000.000) 1.932.432.933.333tai cmnh

LllUchuy~n ti~n thuin trong ky50 387.385.474.077 3.139.049.361.505(50 = 20 + 30 + 40)

T!~n va cac khoan tlrong duong ti~n60 760.077.481.166 1.210.553.997.781dauky

Ti~n va cac khoan tuong duong ti~n70 7 1.147.462.955.243 4.349.603.359.286cu8i ky (70 = 50 + 60)

Ngay 29 thang 8 nam 2018

Nguy~nThanh Huy~n Nguy~nThj Xuan NghiaKi toan Truimg

Cae thuyit rninh ifinh kern La bf}pht}n hr;p thanh eua bao eao tai ehinh rieng giua nien iff} nay11

Cong ty ca phin Vineom RetailThuy~t minh bao cao tid ehinh rieng giii'a nien dq eho ky sau thang k~t thuc ngay 30 thang 6nam2018

MiuD 09a-DN(Ban hann theo Thong tus6 20012014/IT-BTC

ngay 22/1212014 cua B(j Tai chinh)

Cac thuyet minh nay la bQ phan hop thanh va dn duoc doc d6ng thai voi bao cao tai ehinh rieng giiranien dQdinh kern.

1. Don vi bao cao

(a) Hlnh tlnrc sa hfru v6n

Cong ty C6 phAn Vineorn Retail ("Cong ty") la mot cong ty c6 phAn diroc thanh l~p tai Vi~t Narn.

(b) Host dqng ehinhCac hoat dQng chinh ella Cong ty la dAunr, phat trien cac trung tam thirong mai d~ eho thue va cac b~tdQng san d~ ban.

(e) Chu ky san xuit kinh doanhChu Icy san xu~t kinh doanh ella hoat dQng phat trien va chuyen nhuqng b~t dQng san ella Cong ty b~tdAu tiT thai di~rn xin gi~y phep dAu tu, th\fe hi~n giai phong rn~t b~ng, xay d\fllg ea ban eho d~n thaidi~rn hoan thi~n d\f an, do v~y, ehu ky san xu~t kinh doanh ella ho~t dQng ehuy~n nhuqng b~t dQng sanella Cong ty thong thuang la tiT 12 thang d~n 36 thang. Chu Icy san xu~t, kinh doanh ella cae ho~t dQngkhae ella Cong ty thong thuang la trong vang 12 thang.

(d) ciu true Cong tyT~i ngay 30 thang 6 narn 2018, Cong ty co 531 nhan vien (1/1/2018: 115 nhan vien).

2. CO'sO'lip bao cao tai chinh

(a) Tuyen b6 vi tuan thoBao eao tai ehinh rieng gifra nien dQ nay duqe l~p thea cae ChuAn rn\fe K~ toan Vi~t Narn, Ch~ dQK~toan Doanh nghi~p Vi~t Narn va cae quy dinh phap 1,9co lien quan d~n vi~e l~p va trinh bay bao eao taiehinh gifra nien dQ.

Cong ty l~p va phat hanh rieng bao eao tai ehinh hqp nh~t gifra nien dQ. f)~ co thong tin dAydll v~ tinhhlnh tai ehinh hqp nh~t t~i ngay 30 thang 6 narn 2018 ella Cong ty va eong ty con, k~t qua ho~t dQngkinh doanh hqp nh~t va luu ehuy~n ti~n t~ hqp nh~t ella Cong ty va eong ty con eho Icy sau thang k~tthue clIng ngay, bao eao tai ehinh rieng gifra nien dQnay dn duqe dQe d6ng thai v6i bao eao tai ehinhhqp nh~t gifra nien dQella Cong ty va eong ty con eho ky sau thang k~t thue ngay 30 thang 6 narn 2018.

12

Cong ty C6 phin Vineom Retail ,Thuy~t minh bao cao tid ehinh rieng gifra men dQ eho Icy sau thang ket thuc ngay 30 thang 6nam 2018 (tlip theo)

MAuD 09a-DN(Ban hanh theo Thong tU's6 20012014nT-BTC

ngay 22/1212014 cua B9 Tili chin h)

(b) CO' sO' do hrongBao cao tai chfnh rieng gifra nien dQ, ngoai tnr bao cao hru chuyen ti~n t~ rieng, diroc l~p tren co sa d6ntich theo nguyen t~c gia g6c. Bao cao hru chuyen ti~n t~ rieng duoc l~p thea phirong phap gian tiep,

(e) Ky k~ toan namKy k~ toan nam cua Cong ty la tir ngay 1 thang 1 d~n ngay 31 thang 12. Bao cao tai chinh rieng giiranien dQdiroc l~p cho kY san thang k~t thiic ngay 30 thang 6 nam 2018.

(d) Don vi tiin t~ k~ toan va trinh bay bao eaoDan vi ti~n t~ k~ toan cua C6ng ty la D6ng Vi~t Nam ("VND"), ding la dan vi ti~n t~ duQ'c sir dVng chomvc dich l~p va trlnh bay bao cao tai chinh.

3. Tom tit nbiing chinh sacb k~ toan cbti y~uSau day la nhfrng chinh sach k~ toan chu y~u duQ'cC6ng ty ap dvng trong vi~c l~p bao cao tai chinh rienggifra nien dQnay.

Cac chfnh sach k~ toan duQ'c C6ng ty ap dVng trong vi~c l~p bao cao tai chfnh rieng gifra nien dQ naynhftt quan vOi cac chfnh sach k~ toan duQ'cap dVng trong vi~c l~p bao cao till chfnh rieng nam gAnnhftt.

(a) Cae giao dieh bing ngo,i t~Cac giao dich b~ng cac dan vi ti~n t~ khac VND trong ky duQ'cquy d6i sang VND thea ty gia th\l'c t~ ~ingay giao dich.

Cac khoim m1,lCtai san va nQ'phai tra co g6c b~ng dan vi ti~n t~ khac VND duQ'cquy d6i sang VND IAnluQ't thea ty gia mua chuySn khoan va ty gia ban chuySn khoan cua ngan hang thuang m~i nm C6ng tythuOng xuyen co giao dich t~i ngay k~t thuc kY k~ toano

TAt cit cac khoan chenh l~ch tY gia h6i doai duQ'c ghi nh~n vao bao cao k~t qua ho~t dQng kinh doanhrieng.

13

Cong ty ca phin Vincom RetailThuyit minh bao cao tal chfnh rieng gifra nien dQcho ky sau thang kit thuc ngay 30 th3ng 6nam 2018 (tiip theo)

MiuD 09a-DN(Ban hanh' theo ThOng tu s6 2001201411T-BTC

ngay 2211212014 cua B{5Tai chinh]

(b) Tiin va cac khoan tuong dirong tiinTi~n bao g6m ti~n gui ngan hang kh6ng ky han. Cac khoan nrong duong ti~n ia cac khoan dAunr ng~nhan c6 tinh thanh khoan cao, c6 th~ d~ dang chuyen d6i thanh mot IUQ11gti~n xac dinh, kh6ng c6 nhi~unii ro v~ thay d6i gia tri.

(c) Cac khoan diu to'

(i) DOuttr ndm giil'flin ngay dao hen

BAu nr n~m gift d~n ngay dao han la cac khoan dAunr rna Ban Giam d6c cua C6ng ty d\l djnh va c6 khanang n~m gift d~n ngay dao h~n. BAu tu n~m gift d~n ngay dao h~n g6m ti~n gui ngan hang c6 ky h~n.Cac khoan dAutu nay duQ'c ghi nh~n thea gia g6c tru di d\l phong cho cac khoan phai thu kh6 doi.

(ii) DOutu vao cong ty con

Cho m\lc dich clla bao cao tai chinh rieng nay, cac khoan dAu tu van c6ng ty con duQ'c ghi nh~ ban dAuthea gia g6c bao g6m gia mua va cac chi phi mua c6 lien quan tf\lc ti~p. Sau ghi nh~n ban dAu,cac khoandAu tu nay duQ'c xac djnh thea gia g6c trir di d\l' phong giam gia khoan dAu tu. D\l phong giam gia dAutu duQ'c I~p khi don vj nh~n dAu tu phat sinh 16, ngo~i trir trubng hQ'Pkhoan 16d6 da n~m trong d\l ki~nClla C6ng ty khi quy~t djnh dAu tu. D\l' phong giam gia dAu tu duQ'c hoan nh~p khi don vj nh~ dAu tusau d6 t~o ra lqi nhu~n d~ bl) tru cho cac khoan 16da duQ'c I~p d\l phong truac kia. Khoan d\l phOng chiduQ'choan nh~p trong ph~m vi sao cho gia trj ghi s6 clla khoan dAu tu kh6ng vuQ'tqua gia trj ghi s6 cllachung khi gift djnh kh6ng c6 khoan d\l phong nao da duQ'c ghi nh~n.

(d) Phai thu clla khach hang va phai thu khacPhai thu Clla khach hang va phfti thu khac duQ'cphan anh thea gia g6c tru di d\l phong phai thu kh6 doi.

14

Cong ty ca phin Vincom RetailThny~t minh bao cao tai chinh rieng giii'a men dQcho ky san thang k~t thuc ngay 30 th3ng 6nam 2018 (ti~ptheo)

MiuB 09a-DN(Ban hanh. theo ThOng ttr s6 20012014/lT-BTC

ngay 22/12/2014 ella B6 Tai chinh}

(e) Hang tAnkho

(i) Hang tim kho bat i/png sanBllt dQng san diroc xay dung d~ ban hoac d~ cho thue dai han dap img diroc di~u kien ghi nh~n doanhthu met IAntrong qua trinh hoat dQng binh thtrong cua C6ng ty, kh6ng phai d~ cho thue hoac cho tanggia, diroc ghi nhan la hang hoa bllt dQng san thea gia thllp han giua gia thanh d~ dua m6i san pham d~nvi tri va di~u kien hien tai va gia tri thuan co th~ thirc hien diroc.

Gia thanh cua thanh pham bllt dQng san bao g6m:• Chi phi ti~n su d\lng dllt, ti~n thue dllt, va cac chi phi phat tri~n dllt;• Chi phi xfty d\01g tra cho nha thAu; va• Chi phi liii vay, chi phi tu vlln, thi~t k~, chi phi san Illp, d~n biI giai phong m~t bfmg, phi tu vlln,

thu~ chuy~n nhuQ'llg dllt, chi phi quan 19xay d\01g chung tf\l'c ti~p, va cac chi phi lien quan khac.

Gia tri thuAn co th~ thl!c hi~n duQ'c uac tinh dl!a van gia ban cua hang t6n kho tro di cac khoan chi phiuac tinh d~ hoan thanh san phAmva cac chi phi ban hang tf\l'c ti~p.

(ii) Hang tan kho khtic

Hang t6n kho duQ'c ghi nh~n thea gia thllp han giua gia thanh d~ dua m6i san phAm d~n vi tri va di~uki~n hi~n t{liva gia tri thuk co th~ thl!C hi~n duQ'c.

Gia tri thuAn co th~ thl!c hi~n duQ'c la gia ban uac tinh cua hang t6n kho trong di~u ki~n kinh doanh blnhthuOng tro chi phi uac tinh d~ hoan thanh va chi phi ban hang uac tinh.

C6ng ty ap d\lng phuang phap ke khai thuOng xuyen d~ h{lch toan hang t6n kho, gia tri cua hang t6n khoduQ'c xac dinh thea phuang phap blnh quan gia quy~n.

(f) Tai san c6 djnh hiiu hinh

(i) Nguyen gitiTai san c6 dinh hfru hlnh duQ'cth~ hi~n thea nguyen gia tro di gia trj hao mon lUyk~. Nguyen gia tai sanc6 djnh hfru hlnh bao g6m gia mua, thu~ nMp khAu, cac lo{li thu~ mua hang kh6ng hoan l{li va chi philien quan tf\l'Cti~p d~ dua tai san d~n vj tri va tr{lng thai hO{ltdQng cho m\lc dich su d\lng dii dl! ki~n. Cacchi phi phat sinh sau khi tai san c6 dinh hfru hlnh dii dua van hO{ltdQng nhu chi phi sua chua, bao ducmgva d{litu duQ'cghi nh~n van bao cao k~t qua hO{ltdQng kinh doanh rieng trong ky rna chi phi phat sinh.Trong cac truOng hqp co th~ chUng rninh mQt cach r6 rang r~ng cac khoan chi phi nay lam tang lqi ichkinh t~ trong tuang lai dl! tinh thu duQ'c tu vi~c su d\lng tai san c6 djnh hfru hlnh vuqt tren muc hO{ltdQng tieu chuAn thea nhu danh gia ban dAu, thl cac chi phi nay duQ'c v6n hoa nhu mQt khoan nguyen giatang them cua tai san c6 dinh hfru hlnh.

15

Cong ty C6 ph in Vineom Retail ,Thuy~t minh bao cao tid ehinh rieng gifra men dQeho Icy sau thang ket thue ngay 30 th3ng 6nam 2018 (ti~ptheo)

MAuD 09a-DN(Ban hanh theo Thong tus6 20012014/TT-BTC

ngay 22/1212014 ella B(J Tai ehinh)

(ii) Khau hao

Kh~u hao diroc tfnh theo phuong phap duong thang dua tren thai gian hiru dung iroc tfnh cua tai san c6dinh htru hinh, Thoi gian hfru dung iroc tfnh nhu sau:

• nha cira, v~t kien tnic• may moe va thiet bi• thiet bi quan 19

5 nam3 - 5 nam3 - 5 nam

(g) Tai san e6 djnh vo hmh

PhOn mJm vi tinh

Gia mua cua phan mem vi tfnh moi rna ph~n mem nay khong phai la mQtbQphan g~n k~t voi ph~n clingco lien quan thi diroc v6n hoa va hach toan Ia tai san c6 dinh vo hmh. Nguyen gia cua ph~n m~m vi tfnhduQ'c tfnh kh~u hao thea phuong phap duang th~ng trong 3 - 8 nam.

(h) Bit dQng san diu tll

Bat d{Jng sim dOu tll' cho thue

NguyengUi

B~t dQng san d~u tu cho thue duQ'c thS hi~n thea nguyen gia tru di gia tri hao mon Jiiy k~. Nguyen giaban d~u cua b~t dQng san d~u tu cho thue bao g6m gia mua, chi phf quy~n sir d\mg d~t va cac chi phf lienquan trl!c ti~p d~n vi~c dua tai san d~n di~u ki~n dn thi~t dS tai san co thS ho~t dQng thea cach thuc diidl! ki~n b6i Ban Giam d6c. Cac chi phf phat sinh sau khi b~t dQng san d~u tu cho thue dii duQ'c dua vaoho~t dQng nhu chi phf sira chua va bao trl duQ'Cghi nh~n vao bao cao k~t qua ho~t dQng kinh doanh riengtrong IcY rna cac chi phf nay phlit sinh. Trong cac twang hQ'Pco thS chling rninh mQt cach r6 rang r~ngcac khoan chi phf nay lam tang lQ'ifeh kinh t~ trong tuong lai dl! tfnh thu duQ'c tu b~t dQng san d~u tucho thue vuQ't tren muc ho~t dQng tieu chuAn thea nhu danh gia ban d~u, thl cac chi phf nay duQ'c v6nhoa nhu mQt khoan nguyen gia tang them cua b~t dQng san d~u tu cho thue.

Khau hao

Kh~u hao duQ'c tfnh thea phuong phap duang th~ng dl!a tren thm gian hihI d\lng uac tfnh cua b~t dQngsan d~u tu. Thm gian hihI d\lng uac tfnh nhu sau:

• quy~n sir d\lng d~t co thm h~n• nM cira, v~t ki~n truc• may moc va thi~t bi

46 - 47 nam5 - 50 nam5 - 25 nam

(i) Chi phi xiy dlp1g CO' ban dcr dang

Chi phf xay dl!llg ca ban do dang phan anh cac khoan chi phf xay dl!llg va may moc chua duQ'c hoanthanh ho~c chua l~p d~t xong. Khong tfnh kh~u hao cho chi phf xay dl!llg ca ban do dang trong qua trlnhxay dl!llg va l~p d~t.

16

Cong ty C6 phin Vincom Retail ,Thuy~t minh bao cao till chinh rieng giii'a men c19 cho kY sau thang ket thtic ngay 30 thang 6nam 2018 (ti~p theo)

MAuD 09a-DN(Ban hanli theo Thong ttr s6 20012014/1T-BTC

ngay 22/12/2014 cua B(5Til; chinh)

(j) Chi phi tra trurrc dai han

(i) Chi phi dlit tra trutic

Chi phi dftt tnt tnroc bao g6m ti~n thue dftt tra tnroc, k~ cit cac khoan lien quan d~n dftt thue rna Cong tyda nh~n diroc gifty chirng nhan quyen sir dung dftt nhung khong du di~u kien ghi nhan till san c6 dinh vohinh thea Thong nr s6 45/2013fIT-BTC do BQ Tai chfnh ban hanh ngay 25 thang 4 nam 2013 Huangd~n ch~ dQ quan 19, sir dung va trich khftu hao tai san c6 dinh, va cac chi phi phat sinh khac lien quand~n viec bao dam cho viec sir dung dftt thue. Cac chi phi nay duoc ghi nh~n van bao cao k~t qua hoatdQng kinh doanh rieng thea phuong phap dUOng th~ng dl,l'atren thOi.h~n cua hqp d6ng thue dAt.

(ii) Cong c¥ va d¥ng c¥

Cong C\l va d\lng C\l bao g6m cac tai san Cong ty nAm giu d~ sir d\lng trong qua trinh ho~t dQng kinhdoanh binh thuOng, v&inguyen gia cua mlii tai san thAp hon 30 tri~u VND va do d6 khong du di~u ki~nghi nMn la tai san c6 dinh thea quy dinh hi~n hilnh. Nguyen gia cua cong C\lva d\lng C\lduqc phan b6thea phuong phap dUOng th~ng trong khoang thOi.gian tir hon 1 nam d~n 3 nam.

(k) Phai tra nguOi ban va phai tra khacPhai tra nguOi.ban va phai tra khac th~ hi~n thea gia g6c.

(I) D1}'phong

MQt khoan dl,l'phong duqc ghi nh~n n~u, do k~t qua cua mQt sl,l'ki~n trong qua khu, Cong ty c6 nghia V\lphap 19 hi~n t~i ho~c lien d&i c6 th~ u&c tinh mQt cach dang tin c~y, va chAc chAn se lam giam sut caelqi ich kinh t~ trong tuong lai d~ thanh toan cac khoan nq phai tra do nghia V\ld6. Khoan dl,l'phong duqcxac dinh b~ng cach chi~t khAu dong ti~n dl,l'ki~n phai tra trong tuong lai v&i cy l~ chi~t khftu tru&c thu~phan anh danh gia cua thi truOng (y thOi.di~m hi~n t~i v~ gia tri thOi.gian cua ti~n va rili ro C\l th~ cuakhoan nq d6.

D,!,phong chi phi bao hanh cho din hp va nha ph6 thuO'ngm{li

Cong ty u&c tinh chi phi dl,l'phOng bao hanh dl,l'atren doanh thu va cac thong tin hi~n c6 v~ chi phi sirachua cua cac can hQ va nha ph6 thuong m~i da ban trong qua khu.

(m) van c6 ph in va th~ng dO'van c6 phinC6 phi~u ph6 thOng duqc ghi nh~n thea m~nh gia. Cac chi phi phat sinh lien quan tf1Jcti~p d~n vi~c phathanh c6 phi~u ph6 thong, sau khi tm di cac anh huang cua thu~, duqc ghi giam van th~ng du v6n c6phc1n. Phc1nchenh l~ch giua s6 ti~n thu duqc til phat hanh c6 phi~u va m~nh gia cua c6 phi~u duqc phathilnh duqc ghi nh~n van tMng du v6n c6 phc1n.

17

Cong ty cA phin Vincom Retail ,Thuy~t minh bao cao tid chinh rieng gifra nien d{}cho ky sau thang ket thtic ngay 30 thang 6nam 2018 (ti~ptheo)

MAuD 09a-DN(Ban hanli theo Thong tu s6 20012014/TT-BTC

nga» 22/12/2014 ella B(J Tai chinh)

(n) Thu~Thu~ thu nhap doanh nghiep tfnh tren Ioi nhuan hoac 16 trong ky bao g6m thue thu nhap hien hanh vathue thu nhap hoan lai. Thu~ thu nhap doanh nghiep duoc ghi nhan trong bao cao k~t qua hoat dong kinhdoanh rieng ngoai tnr tnrong hop co cac khoan thue thu nhap lien quan d~n cac khoan muc diroc ghinhan thang vao v6n chu sa hiru, thi khi do cac khoan thue thu nhap nay cling duoc ghi nh~n th~ng vaov6n chu sa htru.

Thu~ thu nhap hien hanh Ia khoan thue du kien phai n9P dira tren thu nh~p chju thu~ trong kY, sir d\lngcac muc thu~ suAt co hi~u Il,1"ct~i ngay k~t thUc kY k~ toan, va cac khoan di~u chinh thu~ phai n9P lienquan d~n nhfrng kY truac.

Thu~ thu nMp hoan l~i duQ'c tfnh theo phuong phap being can d6i k~ toan cho cac chenh l~ch t~m tho;gifra gia trj ghi s6 cho m\lc dfch bao cao tai chfnh va gia trj sir d\lng cho m\lc dfeh Hnh thu~ cua cac khoanm\lc tai san va nQ'phai tra. Gia trj cua thu~ thu nh~p hoan l~i duQ'c ghi nh~n dl,l"atren cach thuc dl,l"ki~nthu h6i ho~c thanh toan gia trj ghi s6 cua cac khoan m\lc tai san va nQ'phai tra sir d\lng cac muc thu~ suAtco hi~u ll,l"cho~c cO'ban co hi~u ll,l"ct~i ngay k~t thuc kY k~ toano

Tai san thu~ thu nh~p hoan l~i chi duQ'cghi nh~n trong ph~m vi ch~c ch~n co du lQi nhu~n tfnh thu~ trongtuong lai d~ chenh l~ch t~m tho; nay co th~ sir d\lng duQ'c. Tai san thu~ thu nh~p hoan l~i duQ'c ghi giamtrong ph~m vi khong con ch~c ch~n la cac lQi feh v~ thu~ lien quan nay se sir d\lng duQ'c.

(0) Doanh thu va thu nh~p khac

Doanh thu chuy~n nhuQ'DgbAt d9ng san cling bao g6m doanh thu ghi nh~ m9t IAntil vi~c cho thue daih~n bAtd9ng san. TruOng hqp tho; gian cho thue chi~m tren 90% tho; gian sir d\lng hfru fch cua tai san,Cong ty Il,1"achQn phuong phap ghi nh~n doanh thu m9t IAnd6i vm toan b9 s6 ti~n cho thue nh~n truacn~u thaa man d6ng tho; cac di~u ki~n sau:

(i) Doanh thu chuyin nhup'ng bat iJ{jngsan

Doanh thu chuy~n nhuQ'Dgdin hQ thi~t k@sAnva nha ph6 thuong rn~i rna khong yeu du thi~t k~ riengthea tirng khach hang duQ'c ghi nh~n khi phAn 160 cac rui ro va lQi fch g~n li~n vm quy~n sa hfru bAtd9ng san duQ'cchuy~n giao cho nguo; mua.

• Ben di thue khong co quy~n hUy ngang hqp d6ng thue va doanh nghi~p cho thue khong co nghia V\lphai tra l~ s6 ti~n da nh~n truac trong mQi truOng hqp va dum rnQihlnh thuc;

• S6 ti~n nh~n truac til vi~c cho thue khong nha hon 90% t6ng s6 ti~n cho thue dl,l"ki~n thu duQ'c theahqp d6ng trong su6t tho; h~n cho thue va ben di thue phai thanh toan toan b9 s6 ti~n thue trong vong12 thang k~ til tho; di~m khm dAuthue tai san;

• HAu nhu toan b9 rui ro va lQi feh g~n li~n vm quy~n sa hfru tai san thue da chuy~n giao cho ben dithue; va

• Doanh nghi~p cho thue phai uo-c tfnh duQ'c tuong d6i dfiy du gia v6n cua ho~t d9ng cho thue.

18

Cong ty C6 ph in Vincom Retail ,Thuy~t minh bao cao tid chfnh rieng gifra nien dQcho Icy sau thang ket thtic ngay 30 th3ng 6nam 2018 (ti~p theo)

MiuD 09a-DN(Ban hanh thea Thong tus6 20012014fJT-BTC

nga» 22/1212014 ella B(j Tai chinh]

(ii) Doanh thu cho thui: biit tI{ingsan tldu tICDoanh thu cho thue b~t dong san thea hop d6ng thue hoat dong duoc ghi nhan tren bao cao k~t qua hoatdong kinh doanh rieng thea phirong phap dirong thang dira tren thoi han cua hop d6ng thue. Cac khoanhoa h6ng cho thue duoc ghi nhan nhir la mot bOphan hop thanh cua tlmg doanh thu cho thue.

(iii) Doanh thu cung clip dicb v(IDoanh thu cung c~p dich vu diroc ghi nhan trong bao cao k~t qua hoat dong kinh doanh rieng khi dichvu diroc cung c~p.Doanh thu khong diroc ghi nh~nn~unhir co nhirngy~u t6 khong chac chan trong y~ulien quan to; kha niingthu h6i cac khoan pMi thu

(iv) Thu nh(ip tir tiin liiiThu nh~p tic tien 1m duQ'cghi nh~n thea ty l~ tuong (rugvo; thOigian d\l'atren s6 du g6c va 1m su~t apd\lng.

(v) Thu nh(ip tir c6 tu-c

Thu nh~p tic c6 tuc duQ'cghi nh~nkhi quyen nh~nc6 tuc duQ'cxac l~p.

(p) Thue titi sanVi~c xac dinh mot thOathu~n co phai la th6a thu~n thue tai san hay khong d\l'a tren ban ch~t cua thOathu~n do t~i thOidi~mkh61d~u: li~u vi~c th\l'chi~n th6a thu~n nay co ph\l thuoc vao vi~c sir d\lng mottai san nh~t dinh va thOathu~n co bao g6m dieu khoan ve quyen sir d\lng thl san hay khong.

19

Th6a thu~n thue tai san duQ'cphan lo~i la thue tai chfnh n~u thea hqp d6ng thue tai san ben cho thuechuy~n giao ph~n IOnrui ro va lqi feh g~n lien vo; quyen sa hfrutai san cho ben di thue. T~t ca cac th6athu~n thue tai san khac duQ'cphan lo~i la thue ho~t dong.

Trang trudng h9]JCong ty La ben iii thue

Cac khOllntien thue thea hqp d6ng thue ho~t dong duQ'ch~ch toan vao bao cao k~t qua ho~t dong kinhdoanh rieng thea phuong phap dUOngthAngtrong thOih~n cua hqp d6ng thue.

Trang truOng h9]J Cong ty La ben eha thue.

Thl san thea hqp d6ng cho thue ho~tdong duQ'cghi nh~n la b~tdong simd~utu tren bang can d6i k~ toanrieng.

Thu nh~p tic tien cho thue ho~t dong duQ'ch~ch toan vao bao cao k~t qua ho~t dong kinh doanh riengtheo phuong phap dUOngthAngtrong thOigian cho thue.

Cong ty cA phin Vineom RetailThuy~t minh bao cao tai chfnh rieng gifra ruen dC}eho Icy sau thang k~t thue ngay 30 thaag 6nam 2018 (ti~p theo)

MiuD 09a-DN(Ban hanli theo ThOng tus6 20012014flT-BTC

nga» 22/1212014 cua B(J Tai chin h)

(q) Chi phi di yayChi phi di yay duoc ghi nhan la met chi phi trong kY khi chi phi nay phat sinh, ngoai tnr tnrong hop chiphi di yay lien quan d~ncac khoan yay cho muc dfch hinh thanh tai san du di~ukien v6n hoa chi phi diyay thi khi do chi phi di yay se diroc von hoa va diroc ghi vao nguyen gia cac tai san nay.

(r) Cac ben lien quanCac ben duoc xem la ben lien quan cua C6ng ty n~umet ben co kha nang, tnrc ti~p hay gian tiep, kiemsoat ben kia hay gay anh huang dang k~ d~n ben kia trong viec dira ra cac quyet dinh tai chinh va hoardong, hoac khi C6ng ty va ben kia cung chiu S\fki~m soat chung ho~c anh huang dang k~ chung. Cacben lien quan co th~ la cac c6ng ty ho~c cac ca nhin, bao g6m ca cac thanh vien gia dlnh than c~n cuacac ca nhan duQ'cxem la lien quan.

4. Tinh thOi vI}etia ho~t dQngkinh doanhC6ng ty ho~t dQngchUy~utrong nnh V\fCdAutu, phat tri~n cac trung tam thuang m~id~cho thue va cacbAtdQngsan d~ ban va cac lInh V\fCnay thu<mgkh6ng co quy lu~t bi~n dQngthea tho; Vl,l.

5. Cae thay dBi trong trcretinh k~ toanKhi l~pbao cao tm chinh rieng giCtanien dQ,Ban Giam d6c th\fc hi~nmQts6 uac tinh k~toano K~tquath\fc t~ co th~ khac v6i cac uac tinh k~ toan nay. Kh6ng co S\fthay d6i tn;mgy~u nao trong co sa th\fChi~n cac uac tinh k~ toan so v6i cac uac tinh k~ toan th\fc hi~nkhi l~pbao cao tai chinh rieng nam gAonhAtho~c bao cao tai chinh rieng giCtanien dQcung kY nam truac.

6. Cae thay dBi trong cooeiu Cong tyKh6ng co S\fthay d6i nao trong co cAucua C6ng ty k~ til khi k~t thuc kY k~ toan nam gAnnhAtrna coanh huang d~nbao cao tai chinh rieng giCtanien dQcua C6ng ty cho ky sau thang k~t thuc ngay 30 thang6 nam 2018 ho~c bao cao tai chinh cung ky tru(Jc do.

20

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(!BlaHw03UJAuVqd?;)Al~uQ;)

Cdng ty cci phin Vincom RetailThuyet minh bao cao tili chinh rieng gifra nien d{}cho ky sau thang kit thtic ngay 30 thang 6 nam 2018 (tiip theo)

MiuD 09a-DN(Ban hanli thea Thong tust5 20012014flT-BTC

nga» 22/1212014 cua eo Tai chinh)

(b) Diu to' vao cong ty con

sAc&phi~u

30/6/2018% lqi ich kinht~' ::l-e va quyenboA ~leu quyet Gia gBc

VND

Gia tr]hQPly

SBc&phi~u

111/2018% loi ich kinht~~aquyinbi~u quy~t Gia gBc

VND

Gia tr]hQPly

Cong ty TNHH Vincom Retail Mi8n Nam (*) 100% 5.779.000.000.000 (**) (*) 100% 5.779.000.000.000 (**)Cong ty TNHH Vincom Retail Mi8n BAc (*) 100% 5.858.780.000.000 (**) (*) 100% 5.858.780.000.000 (**)Cong ty C6 phan D~u nr va Phat trien Do thiSubi Hoa 34.240.000 97,83% 562.008.928.000 (**) 34.240.000 97,83% 562.008.928.000 (**)

12.199.788.928.000 12.199.788.928.000

(*) Day la cac cong ty trach nhiern hiru han,

(**) Cong ty chua xac dinh gia tri hop 19 cua cac khoan dAunr gop vbn van cac cong ty con nay d~ thuyet rninh trong bao cao tai chinh rieng boi VI khong co gia niem y8ttren thi truemg cho cac khmin dAu tu gop vbn nay va ChuAn m\!,cK8 toan Vi~t Nam, Ch8 d(>K8 toan Doanh nghi~p Vi~t Nam hi~n khong co hu6ng d~n v8 cach tinh giatri hqp 19 SIT d\mg cac ky thu~t dinh gia. Gia tri hqp 19cua cac khmin dAu tu gop vbn nay co th~ khac vai gia tri ghi s6 cua chung.

Tftt cit cac cong ty con duQ'c thanh I~p t~i Vi~t Nam.

Cong ty khong co khoan dV phong giam gia nao cho cac khoan dAu tu van cac cong ty con duQ'c trich I~p tren bao cao tai chfnh rieng cho ky sau thang k8t thuc ngay 30thang 6 nam 2018 va cho nam k8t thuc ngay 31 thang 12 nam 2017.

22

Cong ty ca ph in Vincom RetailThuyit minh bao cao!Ai chinh rieng gifra nien dq cho ky sau thang kit thtic ngay 30 thang 6 nam 2018 (ti~p theo)

Thong tin chi ti~t cua cong ty con tai ngay 30 thang 6 nam 2018 duoc rno ta nhu sau:

Try sO'

Cong ty TNHH Vincorn Retail Mi~n Narn 72 Duong te Thanh Ton va s6 45A Duong Ly ro Trong,Phuong Ben Nghe, Quan I, Thanh ph6 He, Chi Minh.

Cong ty TNHH Vincorn Retail Mi~n B~c 72A dirong Nguyen Trai, phuong Thirong Dinh, quanThanh Xuan, thanh ph6 Ha NQi, Vi~t Narn.

Cong ty C6 phfrn Dfru tu va Phat tri~n Do thiSu6i Hoa

Krn 1+200, dUOng Trfrn Hung D~o, phuOng Su6i Hoa,thanh ph6 B~c Ninh, tinh B~c Ninh, Vi~t Narn.

Khong co bi~n dQng trong ky cua cac khoan dfru tu vao cong ty con.

MAuD 09a-DN(Ban hanli theo Thong tu st520012014/TT- BTC

nga» 22/1212014 cua B9 Tai chinh}

Hoat dQng chinh

Cho thue trung tam thuong mai, van phong, cungdp cac dich vu lien quan, va kinh doanh bAt dQngsan va dich vu vui choi giai tri,Cho thue trung tam thirong mai, van phong, cungdp cac dich V\I lien quan, va kinh doanh bAt dQngsan va dich V\I vui choi giai tri. ,Dfru tu, phat tri~n cac trung tam thuong rn~i decho thue va cac bAtdQng san d~ ban.

23

Cong ty ca phin Vincom RetailThuyit minh bao cao thl chinh rieng gifra ruen dq cho ky sau thang kit thric ngay 30 th3ng 6nam 2018 (tiip theo)

MiuD 09a-DN(Ban hann theo Thong tus6 20012014flT-BTC

nga» 22/1212014 cua so Tai chin h)

(c) Diu to' dal han khac30/6/2018

Gia g8cVND

Du phongVND

11112018Gia g8cVND

Dl}' phongVND

Bdu nr gop v6n vao cac thoa thuanhop tac ddu nr va kinh doanh 679.096.574.080

s6 dtr tai ngay 30 thang 6 nam 2018 bao g6m cac khoan ddu nr vao cac thoa thuan hop tac ddu nr va kinhdoanh voi s6 ti~n la 679 cy VND (1/1/2018: Khong) cho T~p doan Vingroup - Cong ty CP, cong ty mecho muc dich hop tac ddu nr va kinh doanh du phdn trung tam thtrong mai cua mOt s6 du an bAtdOng san.Trong ky, cac trung tam thuong m~i nay dll hoan thanh va s~n sang dua vao khai thac, sir d\lng. Do do,cac ben dll ky hqp d6ng hqp tac ddu tu d6 Cong ty co quy~n ki6m soat, quan Iy v~n hanh va khai thactrung tam thuong m~i, va chi a se I~i mOt phdn lqi nhu~n tru6'c thu~ til vi~c v~ hanh cac trung tam thuongm~i cho d6i taco

9. Phii tho cllakhach hang

Phai thu til chuy6n nhuQ1lgkhoan ddu tuPhai thu til cung dp djch V\lquan IyPhai thu til chuy~n nhuQ1lgbAtdOng sanPhai thu til cho thue bAtdOng san va cung dp djch V\l lien quan

30/6/2018 1/1/2018

~VND VND

100.000.000.00022.418.309.617 33.097.839.91633.827.781.720 16.015.272.19148.037.363.796 16.211.036.275

104.283.455.133 165.324.148.382

(a) Phii thu ciia khach hang chi tiit theo khach hang IOn

30/6/2018VND

1/1/2018VND

Cong ty TNHH Vincom Retail Mi~n NamCong ty TNHH Vincom Retail Mi~n B~cPhai thu til chuy~n nhuQ1lgkhoan ddu tu til mOt d6i tacdoanh nghi~pCae khach hang khac

12.251.195.53822.605.083.287

25.570.511.4279.694.502.131

69.427.176.308100.000.000.00030.059.134.824

104.283.455.133 165.324.148.382

24

Cong ty cA ph in Vincom RetailThuyit minh bao cao till chinh rieng gifra nien d{)cho Icy sau thang kit thuc ngay 30 th8ng 6nam 2018 (tiip theo)

MAuB 09a-DN(Ban hanli theo ThOng tu s6 20012014nT-BTC

ngay 22/12/2014 cua Br,5uu chinh)

(b) Phai thu cua khach hang la cac ben lien quan30/6/2018VND

1/1/2018VND

Congty con• Cong ty TNHH Vineom Retail Mi~n Nam• Cong ty TNHH Vineom Retail Mi~n B~e

12.251.195.53822.605.083.287

25.570.511.4279.694.502.131

Cac ben lien qua~ khac ,• Cong ty Co phan Dich vu Thirong mai Tong hop

Vineommeree• Cac cong ty lien quan khac

5.976.254.77114.468.779.410

3.003.375.8332.006.076.333

55.301.313.006 40.274.465.724

Khoan phai thu thirong mai til cong ty con va cac ben lien quan khac khong co dam bao, khong huang 1mva co tho; han thu h6i trong vong 30 ngay k~ til ngay ghi tren hoa dan.

25

Cong ty cA phin Vineom RetailThuyit minh bao cao tid ehinh rieng giii'amen dQeho kY sau thang kit thuc ngay 30 tluing 6nam 2018 (tiip theo)

MiuD 09a-DN(Ban hanh. thea Thong tu s6 20012014flT-BTC

nga» 221/212014 cua B(J Tai chinh)

10. Phai tho v~cho vay

(a) Phai thu vi eho vay ngin hanLii suitnam

30/6/2018VND

1/112018VND

Cong ty me• T~p doan Vingroup - Cong ty CP 13% - 2.613.600.000.000

Cong ty eon• Cong ty TNHH Vincom Retail Mi~n Nam• Cong ty TNHH Vincom Retail Mi~n B~c

9%-10%9%

842.293.034.608 152.300.000.000100.000.000.000

842.293.034.608 2.865.900.000.000

Khoan phai thu v~ cho yay ng~n han khong duoc bao dam. Lai cho yay se duoc thu hang thang,

(b) Phai thu vi eho vay dal hanNam dao Lii suit 30/6/2018 11112018

h,n nam VND VND

Cong tyeon• Cong ty TNHH Vincom Retail

Mi~n B~c 2019-2022 8,1%-9,8% 1.100.000.000.000 1.700.000.000.000• Cong ty TNHH Vincom Retail

Mien Nam 2019-2022 8,1%-9,8% 500.000.000.000 1.292.293.034.608

1.600.000.000.000 2.992.293.034.608

Cac khoan phai thu v~ cho yay dai han tir cac cong ty con khong co bao dam. Uti cho yay se diroc thuhang thang.

26

Cong ty C6 phin Vincom Retail "Thuyit minh bao cao tid chinh rieng gilhl men dQcho Icy san tbang ket thtic ngay 30 thang 6nam 2018 (tiip theo)

MiuD 09a-DN(Ban hann thea Thong tu s620012014ff[-BTC

ngay 22/1212014 cua B(j Tai chinh)

11. Phai tho ngiinhan khac

(a) Phai thu ngin hgn khac

Lai phai thu nr cac khoan ti~n gtri ngan hang, d{ltCQCva cho vayPhai thu cac khoan chi h9Phai thu c6 nrcTi~n d{ltCQC mua bAt d('>ngsan dtr an Vincom Ca Mautir ben lien quanPhai thu ng~n han khac

(b) Pha! thu ngin han khac til' cac ben lien quan

Congtym~T~p doan Vingroup - Cong ty CP

Cac cong ty eonCong ty TNHH Vincom Retail Mi~n NamCong ty TNHH Vincom Retail Mi~n B~cCong ty C6 phan DAu nr va Phat trien Do thi Su6i Hoa

Cac ben li~n 'l.uan khac ,Cong ty Co phan Dich vu Thuong mai Tong hop VincommerceCac cong ty lien quan khac

30/6/2018VND

1/112018VND

202.069.057.70924.942.278.024

350.000.000.000

274.391.642.755301.519.809.693

88.175.135.23538.004.628.888 38.556.603.530

703.191.099.856 614.468.055.978

30/6/2018 11112018VND VND

66.689.495.093 111.849.506.310

11.652.412.515 101.415.278.528390.640.543.755 20.551.973.977

115.869.589

88.697.313.166 152.006.58045.937.014.123 35.043.681.815

603.732.648.241 269.012.447.210

Khoan phai thu khac tir cong ty m~ va cac ben lien quan khac khong duQ'c dam bao, khong hu6ng Uii suAtva duQ'c hoan tra khi co yeu duo

27

Cong ty ca phin Vincom RetailThuyit minh bao cao titi chfnh rieng gifta nien dq cho ky sau thang kit thtic ngay 30 thang 6 nam 2018 (tiip theo)

MiuH 09a-DN(Ban hann theo ThOng tu s6 20012014/IT-BTC

nga» 22/1212014 cua B6 Ta; chin h)

12. NO' xiu va DO' kh6 doi. .30/6/2018 11112018

sa ngayqua han Gia g6c

VNDD.....phongVND

Gia tr] co th~thu h6iVND

S6 ngayqua han Gia g6c

VNDD.....phongVND

Gia tr] co th~thu h6iVND

Nq'qua hanCong ty cb phAnBSCVi~t Nam Tren 2 nam 24.501.238.357 22.000.000.000 2.501.238.357

Trang do:DlJ phong cac khoan phai thu ngan hankh6 doi 22.000.000.000

Bi~n dong dir phong no phai thu kh6 doi trong Icy nhtr sau:

Ky sau thang k~t thuc ngay30/6/2018 30/6/2017VND VND

s6 dir dAu IcySfr dung trong Icy

22.000.000.000 22.000.000.000(22.000.000.000)

se dtr cuci nam - 22.000.000.000

28

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V90'Z~O'619'IL£-869'OZZ'L~6'89£

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~UllPuyq~pulils~ugpl~S:£89'9IL'Z6v'ZZqu~qiu~oq~u.ti.pt~x

~puyq?Puvs~ugpl¥S:

aNA~uC?Qdita

810'll1/1

aNAaNA~uC?QditaJy~'!!l

810'll9/0£

(lfUJlf)!1l.L9fIvIJ.;)noz/a/zz~1l8uJ.LfI-.LLIfrlOVOOZpsnt8ulJlf.LoalfllfulllfUVfI)Na-860gn,w

(ootpd~!l)810'lm!u9~~O£A~~U:>9tp1~~~uytpnys~oqo9Pu~!1Ie.g~~U~J.IqUJq:>mo~o,qqII!UI1~AmLL

1!811l1ImO:>U!Au~qd?:JA1~U9;)

Cong ty ca phin Vincom RetailThuy~t minh bao cao tai chinh rieng giti'a men de}cho Icy sau thang kit thuc ngay 30 tIuing 6nam 2018 (ti~p theo)

MiuD 09a-DN(Ban hanli thea ThOng tus6 20012014/IT-BTC

nga» 22/1212014 cua B9 Tai chinh}

14. Tai SaD khac30/6/2018VND

1/112018VND

D~t CQC cho muc dfch dftu nr• Ng~n han• Dai han

4.667.172.915.451478.000.000.000

5.173.000.000.000327.000.000.000

5.145.172.915.451 5.500.000.000.000

Day la cac khoan d~t CQC cho T~p doan Vingroup - Cong ty CP va mot s6 cong ty lien quan ("cac d6i tacdftu nr") cho muc dfch dftu tu va kinh doanh du phftn trung tam thU011gmai cua mQt s6 du an bAt dQngsan theo cac thoa thuan va hop d6ng hop tac dftu nr va kinh doanh du an. Cac khoan d~t CQC nay khong cotai san dam bao. Theo cac thoa thuan nay, cac d6i tac dftu nr da cam k~t chuyen nhuong cac dtr an trungtam thirong mai ho~c trao quy~n uu tien mua cac trung tam thU011gm~i cho Cong ty theo gia ban du bud~p cac chi phf dftu tu da ph<itsinh. Trong truOng hqp cac d6i tac dftu tu chua hoan thi~n du cac di~u ki~ndS chuySn giao cac trung tam thU011gm~i sang cho Cong ty t~i tho; diSm tai san da hoan thanh va sAnsangdua vao khai tMc, Slr dVng, cac ben se hqp tac dS Cong ty qUlin19v~n hanh va khai tMc trung tam thu011gm~i va chi a se I~i mQt ph:1n lqi nhu~n truac thu~ til vi~c v~n hanh trung tam thU011gm~ cho cac d6i tacd:1utu.

D~t cQccho m\lc dfch diu to' chi ti~t theo cac ben lien quan30/6/2018VND

1/112018VND

Congtym~T~p doan Vingroup - Cong ty CP 2.857.747.645.529 3.554.000.000.000

Cac ben li~n 'l.uan khac , ,Cong ty Co phan Vinhomes (truac day la Cong ty Co phitnPhat triSn Do thi Nam Ha NQi)Cong ty C6 ph:1nTu vAnD:1utu va D:1utu Vi~t NamCong ty C6 ph:1nVinpearlCong ty C6 ph:1nDo thi Du lich C:1nGiaCong ty TNHH PMt triSn Cong vien Trung tam

1.571.000.000.000188.000.000.000264.425.269.922163.000.000.000101.000.000.000

1.571.000.000.000188.000.000.00086.000.000.000

101.000.000.000

5.145.172.915.451 5.500.000.000.000

30

Cong ty cA phin Vincom RetailThoy~t minh bao cao titi chinh rieng gifra nlen dq cho ky sao thang kit thuc ngay 30 thang 6 nam 2018 (ti~p theo)

Miu B 09a-DN(Ban hanh theo Thong tu s6 20012014flT-BTC

nga» 22/1212014 cua Bt? Tit; chinh]

15. Tai san cB dinh hfru hmhNha cua,

vit ki~n trueVND

Maym6eva thi~tb]VND

Nguyen gia

S6 dir d~uIcYTang trong IcYThanhly

225.688.000 966.427.0682.382.956.685(1.934.956.685)

Thi~tb]quanlyVND

374.592.473

TAngVND

1.566.707.5412.382.956.685( 1.934.956.685)

S6 dir cu6i ky 225.688.000 1.414.427.068 2.014.707.541374.592.473

Gia tr] hao mon loy k~

S6 du d~uIcYKh~u hao trong kyThanh ly

409.988.138280.413 .461( 122.228.396)

94.108.80422.383.303

205.950.10151.844.917

710.047.043354.641.681( 122.228.396)

S6 du cu6i ky 568.173.203 942.460.328116.492.107 257.795.018

Gia tr] eon Il.liS6 dir d~uIcYS6 du cU6i IcY

131.579.196109.195.893

556.438.930846.253.865

168.642.372116.797.455

856.660.4981.072.247.213

31

Z£

~J

-tI917'L176'ZICLZ006'68C~I8'0£

~!9U;)np9S~nvpnp9S

fBInoolollY!!)

6£17'Z178'ZO1'£L8Z'6017'ZL1"0I

~){~UOlloaqu~q)I~uvpnp9S

~)(ADIu~wO1~q!.IlY!!)

L8I'661'886'017~!9U;)np9s/~uVPnp9S

y!3u~An3N

aNAquJlJA

w~wu,qd

(t[UJtp!1'!.L9fIVIpnoz/aast(1'!8u:J.LfI-LLlfrlOZ/OOZpS.1lJ8uC}t[.Lo<Jt[Jt[U1'!t[uVfI)NO-860a:n¥w

(ooqld~!l)810lm!u9~UJlIlOfA~~U;)9qll~)(~~qlnys~oq;)gpu~fU1t!lJS~u~J.IqtIJq;)!1noy;,oyql[U!UIl~Anq.L

(!1Q<lHmo;)u!Au,qd?;)Al~uQ;)

Cong ty cA phin Vineom RetailThuy~t minh bao cao titi ehinh rieng gifra nien dQeho ky sau thang k~t thuc ngay 30 thang 6 nam 2018 (ti~p theo)

MiuB 09a-DN(Ban hann theo ThOng tus6 20012014/TT-BTC

nga» 22/1212014 ella B(J Til; ehinh)

17. Bit dQngsan diu to'Quy~n

sifdyng aitVND

Nha cira,v~t ki~ntrue

VND

May moeva thi~t b]

VNDTAngVND

Nguyen gia

S6 dud~u IcYTang trong IcYChuyen tir chi phi xay dung co ban do dangPhan loai sang hang t6n khoPhan loai lai

S6 dir cuoi IcY 191.249.096.106

2.200.053.541.286 436.020.566.328 2.827.323.203.720525.208.982 525.208.982

28.296.832.963 95.405.479.651 123.702.312.614(3.569.736.259) (1.129.116.343) (4.698.852.602)4.861.606.903 (4.861.606.903)

2.230.167.453.875 525.435.322.733 2.946.851.872.714

191.249.096.106

Gia tr] hao mon luy k~

S6 dir d~u IcYKhftu hao trong kyPhan loai sang hang t6n khoPhan loai lai

S6 dir cu6i ky

8.360.701.841 103.887.058.757 56.432.044.0731.772.414.631 32.408.945.445 24.534.064.103

(18.468.012) (9.290.219)266.348.557 669.652.645 (936.001.202)

10.399.465.029 136.947.188.835 80.020.816.755

168.679.804.67158.715.424.179

(27.758.231)

227.367.470.619

Gia tr] con I,i

S6 du d~u IcYS6 dir cu6i ky

182.888.394.265180.849.631.077

2.096.166.482.5292.093.220.265.040

379.588.522.255 2.658.643.399.049445.414.505.978 2.719.484.402.095

33

Cong ty ca phin Vincom RetailThuy~t minh bao cao tai chinh rieng gifra men dQcho Icy sau thang k~t thuc ngay 30 th8ng 6nam 2018 (ti~ptheo)

MinD 09a-DN(Ban hann theo ThOng tus6 2001201417T-BTC

ngay 22/12/2014 cua B(j Tai chinh)

BAtdong san dftunr cua Cong ty chu y~u bao g6m tai san cua cac trung tam thuong mai do Cong ty sahiru. Tai ngay 30 thang 6 nam 2018, Cong ty dang trong qua trinh xac dinh gia tri hop Iy cua cac bAtdong san dftunr nay.

Chi ti~t v~ viec sir dung cac bAtdong san dftu ttr lam tai san th~ chApeho trill phieu cua Cong ty duoctrlnh bay tai Thuyet rninh s6 26.

18. Chi phi xay dung cooban dO'dangKIsan thangket thuc ngay30/6/2018VND

S6 dudftu IcyTang trong IcyChuyen sang bAtdong san dAunr

89.164.183.334100.535.342.189(123.702.312.614)

S6 du eu6i Icy 65.997.212.909

Cac cong trlnh xay dung co ban da dang 100nhu sau:

30/6/2018 1/1/2018 r',_

VND VND

DI,Can Vineom Plaza Long An 79.336.902.897DI,Can Vineom Ca Mau 38.588.385.581Cac dl,Can khae 27.408.827.328 9.827.280.437

65.997.212.909 89.164.183.334

Trong ky, Cong ty dii v6n h6a chi phi di yay vo; t6ng s6 ti~n la 4.484.051.664 VND (ky sau thang k~tthue ngay 30 thang 6 nam 2017: 22.877.620.286 VND).

34

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Cong ty ca ph in Vincom RetailThuyit minh bao cao tai chinh rieng gifra men dQcho kY sau thang kit thuc ngay 30 tbang 6nam 2018 (tiip theo)

MiuB09a-DN(Ban hanh theo Thong tu s6 20012014/lT-BTC

nga» 22/12/2014 cua eo uu chin h)

21. NgU'Oimua tra ti~n trmrc30/6/2018VND

1/112018VND

Ngiroi mua tra ti~n tnroc thea cac hQ'Pd6ng chuyen nhuongbAt d<)ngsan d~ banNgum mua tra tnroc khac

152.883.541.807 286.634.067.742751.815.579 19.690.923.788

153.635.357.386 306.324.991.530

NgllOOmua tra tiin trllcYcchi tiit theo cac ben lien quan30/6/2018VND

1/112018VND

Cac ben lien quan khac 17.388.277.649

Khoan ngu~ mua tra ti~n tnroc tir cac ben lien quan khong co dam bao, khong chiu liii va phai hoan trakhi co yeu cau.

37

. - . - - ------------

Cong ty cA phin Vineom RetailThuyit minh bao cao tai ehinh rieng gifranien dQeho ky sau thang kit thdc ngay 30 thang 6 nam 2018 (tiip theo)

MiuD 09a-DN(Ban hann thea Thong tus6 20012014/TT-BTC

nga» 22/1212014 cua Bt;5Tai chinh)

22. Thu~ va cac khoan phai D{)p Nha DU6'Csa phai nQp sa da nQp

1/1/2018 trong ky trong nam cin trir 30/6/2018VND VND VND VND VND

Thu~ gia tri gia tang 119.485.553 59.650.547.919 (2.369.716.884) (42.814.337.328) 14.585.979.260Thu~ thu nhap doanh nghiep 32.211.985.667 85.423.271.911 (82.965.049.149) 34.670.208.429Thue thu nhap ca nhan 1.482.584.192 12.330.025.593 (11.959.922.945) 1.852.686.840Ti~n thue dAtva ti~n Slr dung dAt 128.467.904.546 (128.467.904.546)Cac loai thu~ khac 25.511.179.433 94.689.497 (25.606.868.930) (1.000.000)

59.325.234.845 285.966.439.466 (251.369.462.454) (42.814.337.328) 51.107.874.529

38

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(ooqld~!l)810'Zm!u9juytpO£A~jUJ9qll~~juyqlnys~oqogpu~JUB.g.~jU~J.ll(UJ1lJmoYJoyqqll!Wl~AnqJ.

unlallmOJU!Au~qd?:JAljUQ;)

Cong ty ca phin Vincom RetailThuy~t minh bao cao tai chinh rieng giii'a men dQcho kY sau thang k~t thuc ngily 30 th3ng 6nam 2018 (ti~p theo)

MiuD 09a-DN(Ban hanh. thea ThOng tu s6 20012014flT-BTC

nga» 22/1212014 ella B(j Tai chinh]

(b) Phai tra ngin han khac chi ti~t theo cac ben lien quan30/6/2018VND

1/1/2018VND

Cong ty conCong ty TNHH Vincom Retail Mi~nNamCong ty TNHH Vincom Retail Mi~nBAc

131.720.082.62915.170.412.856

41.839.677.78918.984.529.848

Cac ben lien quan khacCac ben lien quan khac 1.320.705.397 2.587.986.765

148.211.200.882 63.412.194.402

Khoan phai tra ngan han til cac cong ty con va cac ben lien quan khong c6 dam bao va khong chin lai.

(c) Phal tra dai han khac30/6/2018 1/1/2018VND VND

D~t CQC thue m~tbAngtrung tam thtrong mai 99.672.683.599 51.466.071.585D~t CQC thue van phong va quAyhang phai hoan tra trong vong ~12 thang toi (19.024.982.915) (15.881.361.879) ;

80.647.700.684 35.584.709.706(

\~'::

(d) Phai tra dai han khac chi ti~t theo cac ben lien quan30/6/2018 1/1/2018VND VND

Phai tra cac ben lien quan khac 3.524.935.880 3.152.875.613

Khoan phai tra dai han cac ben lien quan khac kh6ng dUQ"cdam bao va kh6ng chiu lai suck

41

Cong ty cA phin Vincom RetailThuyet minh bao cao tai chfnh rieng gifra nien dq cho ky sau thang kit thuc ngay 30 thang 6 nam 2018 (tiip theo)

MiuB 09a-DN(Ban hanh. theo Thong ttr s6 200120J4flT-BTC

nga» 2211212014 ella B(J Tai chinh)

26. Trai phi~uphat hanh

(a) Trai phiiu phat hanh ngin han

Ghi trighi sAoVND

111/2018s6 co kha nang

tra nC}'VND

Bi~n dqng trong ky 30/6/2018

TangVND

GiamVND

Gia tr]ghisAVND

s6 co kha nangtra nC}'VND

Trai phieu dao han trong yang12thang 2.797.608.333.330 2.797.608.333.330 2.391.666.670 (2.800.000.000.000)

42

/1-<:/ n. n '\~\\

Cong ty ca ph§n Vincom RetailThuy~t minh bao cao tai chinh rieng gifra nien dQcho Icy sau thang k~t thuc ngay 30 thang 6nam 2018 (ti~ptheo)

MluB09a-DN(Ban hanli theo ThOng ttr s6 20012014!IT-BTC

nga» 22/12/2014 ella B(j Tai chinh)

(b) Trai phi~u phat hanh dal hgn

30/6/2018VND

1/112018VND

Trai phieu thuong 2.596.775.777.812 2.996.336.111.150

Trai phieu co gia tri ghi s61a 3.000 ty VND bao g6m 3.000 trai phieu, duoc nr v~n phat hanh vao ngay8 thang 3 nam 2017 boi Cong ty C6 phan Chirng khoan Ngan hang Cong thirong, voi ky han 5 nam. Laisu~t trai phieu ap dung cho ky tinh Uii dftu tien la 8,1% mot nam, liii su~t ap dung eho cac kY tinh 1mtieptheo duoc xac dinh b~ng lai su~t tha n6i, 6 thang di~u ehinh m<)tIftn va dUQ'exae dinh theo nguyen tlkb~ng t6ng liii su~t huy d<)ngti~n gi"riti€t ki~m b~ng d6ng VND kY h~n 12 thang tra liii sau eua Ngan hangTMCP C6ng thU01lgVi~t Nam - Chi nMnh Thanh ph6 Ha N<)ivao m6i ngay xae dinh liii su~t e<)ng(+)bien d<)3%. Gia tri ghi s6 eua khoan trai phi€u nay dUQ'etrlnh bay sau khi bil trir vo; chi phi pMt hanh.

Lo~i trai phi€u nay dUQ'eth€ eh~p b~ng quy~n si"rd\lng d~t va tai san g~n li~n vo; d~t eua cae trung tamthU01lgm~i Vine om Mega Mall Thao Di~n, Vineom Plaza Ng6 Quy~n - Da NAng va tai san g~n li~n VO;d~t eua cae trung tam thu01lg m~i Vineom Center Ph~m NgQe Th~eh, Vine om Plaza ThU Due, Vine omPlaza H~ Long. Cae trung tam thU01lgm~i nay hi~n dang dUQ'esa hfru boo C6ng ty TNHH Vineom RetailMi~n B~e va C6ng ty TNHH Vineom Retail Mi~n Nam, cae e6ng ty con.

Trong kY, C6ng ty mua l~i 400 trai phi€u truae kY h~n.

27. D" phongphii tra ngin h,nDlJ phbng phai tra ng~n h~n th~ hi~n s6 du dlJ phbng bao hanh eho di~n deh thU01lg m~i va nha ph6thU01lgm~i. Kh6ng co bi€n d<)ngeua dlJ phbng phai tra ng~n h~n trong kyo

f-

43

Cong ty cli phin Vincom RetailThuyet minh bao cao tiii chinh rieng gifra nien dq cho ky sau thang kit thuc ngay 30 thang 6 nam 2018 (tiip theo)

28. Thay ttAi vAn chii sir hfru

sA du tai ngay 1 thang 1 nam 2017

Lei nhuan thuan trong kyC6 tire

sA du t~i ngay 30 thang 6 nam 2017

sA du t~i ngay 1 thang 1 nam 2018

Loi nhuan thuan trong ky

sA du t~i ngay 30 thang 6 nam 2018

MiuB 09a-DN(Ban hanh theo Thong tus6 20012014/IT-BTC

ngay 22/1212014 ella B(5Tai ehinh)

cA phin phA thong ? " Thj)ng du vAn (La loy k~)/Lqi nhu~nCo phanco quy~n bi~u quy~t IlU diii A h" chua phan phAi TAngcop an

VND VND VND VND VND

15.166.399.400.000 5.925.325.550.000 1.788.492.262.669 (702.516.205.695) 22.177.701.006.974

1.442.526.025.817 1.442.526.025.817(1.072.500.000.000) (1.072.500.000.000)

15.166.399.400.000 5.925.325.550.000 1.788.492.262.669 (332.490.179.878) 22.547.727.032.791

19.010.787.330.000 4.324.379.868.907 (260.010.741.321) 23.075.156.457.586

938.033.734.097 938.033.734.097

19.010.787.330.000 4.324.379.868.907 678.022.992.776 24.013.190.191.683

44

,,-......1./ _,..., uj - I_II

Cong ty C6 phin Vineom RetailThuyit minh bao cao tai ehinh rieng giii'a men dQeho Icy sau thang kit thtic ngay 30 th3ng 6nam 2018 (tiip theo)

MAuD 09a-DN(Ban himli theo Thong tu s6 2001201417T-BTC

ngay 22/1212014 cua B(J Tai chinh]

29. , ., "Von co phanV6n c6 phan diroc duyet va da:phat hanh cua Cong ty la:

30/6/2018sa hrC}1lgcAphi~u VND

1/112018sa hrongcAphi~u VND

van cAphin dll(}'cduy~tva da phat hanhC6 phieu ph6 thong 1.901.078.733 19.010.787.330.000 1.901.078.733 19.010.787.330.000

van cAphin hi~n danghru hanhC6 phieu ph6 thong 1.901.078.733 19.010.787.330.000 1.901.078.733 19.010.787.330.000

Thi)ng dll van cAphin - 4.324.379.868.907 4.324.379.868.907

C6 phieu ph6 thong co menh gia la 10.000 VND. M6i c6 phieu ph6 thong nrong irng voi mot quyenbi~u quyet tai cac cuoc hop c6 dong cua Cong ty. Cac c6 dong diroc nh~n c6 nrc rna Cong ty cong b6vao tirng thoi diem, T~t ca c6 phi~u ph6 thOng d~u co thu tlJ uu tien nhu nhau d6i vo; tai san con l~i cuaCong ty. D6i vo; c6 phi~u da:duQ'cCong ty rnua l~i, cac quy~n tren d~u bi t~rn ngimg cho to; khi chUngduQ'cphat hanh l~i.

Khong co bi~n d<)ngv6n c6 phAn trong kYo -o·

r

45

Cong ty ca ph in Vincom RetailThuyit minh bao cao tai chinh rieng gifra nien dQcho kY sau thang kit thtic ngay 30 th3ng 6nam 2018 (tiip theo)

MluD 09a-DN(Ban hanh theo Thong tu s6 20012014/lT-BTC

ngay 22/1212014 ella B(J Tili chinh)

30. Cac khoan muc ngoai bang can aAi k~ toan

(a) Cam kit thue

Cdc cam kit thue hoat a(Jng trong ao Cong ty iil ben cho thue

C6ng ty hien dang eho thue m{ltbang dien tich trung tam thuong mai thea cac thoa thuan thue hoat dQng.S6 ti~n thue t6i thieu trong nrong lai thea cac thoa thuan nay vao ngay k~t thiic ky k~ toan nam nhu sau:

30/6/2018VND

1/1/2018VND

Trong vong 1 namTrong vong 2 d~n 5 namSau 5 nam

362.469.034.714887.004.998.130456.508.191.075

248.515.604.726575.834.089.024286.571.979.078

1.705.982.223.919 1.110.921.672.828

Cdc cam kit thue hoat a(Jng trong ao Cong ty la ben di thue

C6ng ty la ben di thue, dii ky k~t mot s6 hQ'Pd6ng thue hoat dong. Cae khoan ti~n thue t6i thi~u phili tracho cae hQ'Pd6ng thue ho~t dQng kh6ng duQ'cbUy ngang nhu sau:

30/6/2018 1/112018 2-VND VND~

Trong vong 1 nam 10.347.461.910 10.347.461.910Trong vong 2 d~n 5 nam 41.389.847.640 41.389.847.640 (Sau 5 nam 555.739.825.464 560.871.032.597 -r,

607.477.135.014 612.608.342.147

(b) Cam kit chi tieu vanC6ng ty dii ky cae hQ'Pd6ng lien quan d~n vi~e tri~n khai cac dv an b~t dQng san. T6ng s6 v6n cam k~tthea nhiing hQ'Pd6ng nay t~i ngay 30 thang 6 nam 2018 u6e tfnh la 264 ty VND (1/1/2018: 225 tY VND).

46

Cdng ty cA phin Vineom RetailThuy~t minh bao cao tai ehinh rieng gifra men dQeho kY sau thang k~t thiic ngay 30 thang 6nam 2018 (ti~p theo)

MiuD 09a-DN(Ban himh theo Thong tus6 20012014flT-BTC

nga» 22/1212014 cua B(j Tai chinh]

(c) Cac cam k~t khac

Cam kit cung phat triin trung tam thuong mai

Theo cac thoa thu~n hop tac gitra Cong ty voi T~p doan Vingroup - Cong ty CP, Cong ty cam k~t nh~nchuyen nhuong toan bOphfutv6n gop cua cac cong ty muc tieu se duoc thanh l~pd~ sa hiru va v~nhanhmot s6 trung tam thirong mai tai mot s6 tinh, thanh ph6 sau khi cac di~ukien ky k~ttrong cac thoa thuandiroc hoan t~t.Cong ty chuyen ti~n cho T~pdoan Vingroup - Cong ty CP d~x~ydung t!"llngt~mthuon~m~i. Trong cac truemghqp T~p doan Vingroup - Cong ty CP chua du cac dieu ki~n de chuyen giao vem~tpbap Iy cac trung tam thuong m~i sang cong ty ml)Ctieu dum hlnh thuc gop v6n, cac ben se hqp tacd~ quan Iy v~n hanh, khai thac cac trung tam thuong m~i. Theo do, Cong ty cam k~t se nh~n ban giaod~ v~nhanh va khai tbac kinh doanh cac trung tam thuong m~i va chia l~i mot phAnlqi nhu~n cho T~pdoan Vingroup - Cong ty CPo

Cam kit thanh toan theo h9P d6ng h9P tac ddu tu cac dl:fan trung tam thuang .mgi

Nhu da trlnh bay a Thuy~tminh s6 14, Cong ty da ky k~t cac th6a thu~n va hqp d6ng hqp tac dAutu vakinh doanh d" an vm T~p doan Vingroup - Cong ty CP va mot s6 cong ty trong T~p doan ("cac d6i tacdAutu") cho ml)c dich hqp tac dAutu va kinh doanh cAuphAntrung tam thuong m~i cua mot s6 d" anb~t dong san. Theo cac th6a thu~n nay, cac d6i tac dAutu da cam k~t chuy~n nhuQ11gcac d" an trungtam thuong m~i ho~c trao quy~n uu tien mua trung tam thuong m~i cho Cong ty. Cong ty uac tinh secon phai thanh toan 2.689 cy VND (1/1/2018: 1.585 cy VND) cho cac d6i tac dAutu thea cac quy djnhcua cac th6a thu~n nay.

31. Doanh thu ban hang va cung cip djch Vl}.

T6ng doanh thu th~ hi~n t6ng gia trj hang ban va djch VI) da cung cAp,khong bao g6m thu~ gia trj giatang.

Doanh thu thuAnbao g6m:

Ky sao thang kit thuc ngay30/6/2018 30/6/2017VND VND

./"\~

T6ng doanh thu• Doanh thu chuy~n nhuQ11gb~t dong san• Doanh thu cho thue b~t dong san dAutu va cung cApcac

djch VI) lien quan• Doanh thu cung cApdjch VI) quan ly va djch VI) moi giai

402.634.740.214 235.389.844.275

237.445.199.816110.024.593.077

145.874.286.832129.492.831.821

Doanh thu thuAn 750.104.533.107 510.756.962.928

47

817

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vL9·~18·6~Z££·£££·1£8·Z6LL·Z6£·00~·LIZ

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aNAaNALIOZ19/0£810ll9/0£A~ju;)9qll~'"juyqlnys~)I

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000·000·0017£Itttr9176L~8·[1Z·08V·Z~£O~·OZ8·L£1·1£Looomroos'zt8

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(ooq1d~!l)8lOZm!u9~1O£Al1~u;)9q11~~~~q1n,s~oqogpU~!U8.U~~U~J.IquJq;)1mo~o,qquJWl~Amu

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660'1IOLvL"6Z£L"t99'£6£'9LM'8'OPZ'~9I'I£90L'PZ£'L99'6PLZL"P~9'8ZI'LPLO£'OL~'8LO'8£

£t8'80Z'IL£'O~~86'9~O'699'~£~ZZ'91I'9PL"0666Z'806'UI'Z9198'LII'~IP'L£101'080'9L£'89Z

:>Ylp{jqdno!,~O~Unnwr'IAqotpjqd!q;)

~wAl~U(pmp~Iusnbjqd!q;)onqn~lp{jqd!q;)

U~!Augqu~A~U(;Pu~qujqd!q;)u1}s~u9PlWqU~!lllYqd~A~u.r'IpA~Xjqd!q;)

aNAaNALIOl19/0£810l19/0£A~~U;)9qll~Jf~uyqlnys,f)l

~OO'069'OOI£6£'Z~I'PZ£

8P6'£9P'891'ZZ8~'PIZ'96P'Z6P8'9£Z'1£I

:>Ylp{u1}olp{:>Y;)lBqdu1}olp{:>Y;)

u1}s!~l~Iquuqlm2'1

aNAaNALlOl19/0£810l19/0£A~~U;)9qll~Jf~uyqlnys,f)l

(LfUJ1fJ!1?.L9EIV~;)nozaiasA1?2uJ.LEI-.L.LIfrIOZ/OOZps.m2ufJLf.LoaLfILfU1?LfuVEI)Na-860an¥w

(ooq1d~!l)810ZW!U

92IlJ!fqlOfA~2IU;)9ql1~~2IlJ!fq1n~~oq;)9Pu~JUIt\l!2J2Iu~f.IqtIJq;)moY;>oyqqtqWl~Anq.Ll!81alIWO;)U!AuVqd93A12Iug;)

Cfing ty C6 ph§n Vincom RetailThuy~tminh bao cao tai chfnh rieng giii'a nien dQchoky sau thang k~t thuc ngay 30 th3ng 6nam 2018 (ti~ptheo)

MiuD 09a-DN(Ban hanh. theo Thong tus6 20012014/TT-BTC

nga» 2211212014 ella B(J Tai chinh}

40. Thu~ thu nh~p doanh nghijp

(a) Ghi nh~n trong bao cao k~t qua hoat dQngkinh doanh riengKy sau thang k~t thuc ngay

30/6/2018 30/6/2017VND VND

Chi phi thu~thu nh,p doanh nghi~phi~nhanhKy hien hanh 85.423.271.911 88.289.148.199

(b) Dai chi~u thu~ suit thuc t~Ky sau thang k~t thuc ngay30/6/2018 30/6/2017VND VND

Loi nhuan k€ toan tnroc thue 1.023.457.006.008 1.530.815.174.016

Thue tfnh thea thue sUdtcua Cong tyChi phi khong duoc khdu tnr thueThu nhap khong bi tinh thu€Loi Ich cua 16 tinh thue khong duoc ghi nhan trong nhtrngnam tnrocDieu chinh khac

204.691.401.202 306.163.034.803731.870.709 62.940.200

(120.000.000.000) (162.500.000.000)

85.423.271.911 88.289.148.199

(55.472.825.663)35.998.859

(c) Thu~ suit ap dyngCong ty c6 nghia Vl,l n9P cho Nha nu6c thue thu nh~p doanh nghi~p v6i thue sudt la 20% tren lqi nhu~tfnh thue (k)' sau tMng ket thUc ngay 30 thang 6 nam 2017: 20%).

51

Cong ty C6 phin Vincom RetailThuy~t minh bao cao tili chfnh rieng giii'a nien d{}cho Icy sau thang k~t thtic ngay 30 thang 6nam 2018 (ti~p theo)

MiuH 09a-DN(Ban hanh. thea ThOng tu s6 20012014/lT-BTC

nga» 22/12/2014 ella B(J Tai ehinh)

41. Cac giao djch chii y~u VOl cac ben lien quanNgoai cac s6 dir voi cac ben lien quan diroc trinh bay tai cac thuyet minh khac cua bao cao tai chinhrieng gifra nien d(,>,trong leY Cong ty co cac giao dich chu y~u sau voi cac ben lien quan:

Gia tr] giao dichKy sau thang k~t thuc ngay

30/6/2018 30/6/2017VND VND

cli dongWarburg PincusLai yay phai tntC6 nrc phai tra

15.408.059.211413.218.145.776

Credit SuisseLai yay phai traC6 nrc phai tra

5.136.019.737137.739.381.925

Cong ty cA phin Diu nr va Phat triSn Dia 6c Thanhph6 Hoang Gia (da sap nh~p vao Cong ty cA phinDjch vy Thuong m~i TAnghqp Vincommerce tir ngay10 thang 11 nam 2017)C6 tue phai tra 105.206.935.731

C?ng ty cA phin Diu tu va Phat triSn Do thi Sai DangCo tue phai tra 151.875.490.226

Con~ ty ~A phin Vinpearlland (da sap nh~p vao Congty Co phsn Vinpearl tir ngay 11 thang 9 nam 2017)C6 tue phai tra

s53.126.813.737

CongtymfT~p doan Vingroup - Cong ty CPMua hang hoa ya dieh Y\lUii eho yay, liii d~t eQe phai thuThu h6i g6e eho yayUii yay phai traTra g6e yayC6 tue phai traD~t eQe eho m\le dfch dftu tuThu h6i d~t eQe eho m\le dfch dftu tu

34.704.625.537145.997.716.911

2.613.600.000.000

35.060.894.816170.827.800.000

19.004.170.9011.063.170.400.000130.385.978.462

404.660.683.712484.000.000.000

52

Cong ty cA phin Vincom RetailThuy~t minh bao cao tili chinh rieng gifranien dq cho kY sau thang k~t thtic ngay 30 thang 6nam 2018 (ti~p theo)

MiuD 09a-DN(Ban Minh theo ThOng tu s6 20012014fIT-BTC

ngay 22/12/2014 ella B9 Tai chinh}

Gia tr] giao djchKy sau thang k~t tluic ngay

30/6/2018 30/6/2017VND VND

Congty conCong ty TNHH Vineom Retail Mi~n NamDoanh thu cung dp dich vuLai cho yay phai thuCho yayThu h6i g6c cho yayChuyen nhuong c6 phAn

67.606.050.31768.194.573.06750.000.000.000152,300,000,000

60.083.394.327329.169.022.733

2.346.424.894.0001,000,561,177,4311.846.424.894.000

Cong ty TNHH Vineom Retail Mi~n DieDoanh thu cung dp dich vuLai cho yay phai thuCho yayThu h6i g6c cho yay01n trir phai thu v~ cho yay dai han voi tai san ng~nhan khacC6 nrc phai tra

65.330.417.29958.554.129.972

68.140.540.548201.332.747.773

1.870.000.000.000216,000,000,000700,000,000,000

225.183.535.897600.000.000.000

Cong ty cA phin Diu nr va Phat tri~n Do th] Su6i HoaCho yay 25.000.000.000

Cac ciing ty lien quan khdcCong ty cA phin Djch vy Thirong mai TAnghq-pVineommereeDoanh thu cung c~p dich vu 28.014.738.591

JI

Cong ty TNHH Tu vin va Xay dyng VineomMua hang hoa va djch V\l 83.028.623.542

Cong ty cA phin Vinhomes (trucYcday la Cong ty cAphin Phat tri~n Do thi Nam Ha NQi)Doanh thu cung dp djch V\lUii d~t CQC phiti thuC6 tuc phai tra

35.840.957.30961.855.434.931

80.947.254.143

Cong ty cA phin VinpearlD~t CQC cho m\lc dfch dAutu 178.425.269.922

Cong ty TNHH San xuit va Kinh doanh VinfastChuy~n nhuQ1lg c6 phAn 3.312.335.000.000

53

-------- - ---

Cong ty cA ph in Vincom RetailThuy~t minh bao cao tid chinh rieng gifra men dQcho ky sau thang k~t thuc ngay 30 th3ng 6nim 2018 (ti~ptheo)

MiuB09a-DN(Ban hanh. theo Thong tu s6 20012014fIT-BTC

nga» 22/1212014 cua B(3Tai chinh)

Gia tr] giao dichKy sau thang k~t thiic ngay

30/6/2018 30/6/2017VND VND

Cong ty ca phin Diu tu Xay dyng Tan Lien Phat(di sap nh,p vao Cfmg ty TNHH Kinh doanh va phattri~n do th] Nam Ha N{)itir ngay 1 thang 2 nam 2018)C6 nrc phai traLai d~t coc phai thu

812.500.000.00012.175.250.000

Thanh vien H{)idAngQuan tr] va Ban giam d6cTi€n luang va thirong 13.580.152.736 6.113.775.808

42. Cac giao djch phi ti~n t~ til' cac hoat dQngdAn tirKy sau thang k~t thuc ngay

30/6/2018 30/6/2017VND VND

C~n tnr phai thu v€ eho yay dai han voi tai san ng~nhan khacChuyen tai san ng~n h~n khcie sang d~u tu vao dan vi khcieC~n tm phai thu Uiieho yay khcie vo; phai thu ella khciehhang

225.183.535.897679.096.574.080

21.120.000

43. SI! ki~n san ngay tren bang din dBik~ toanVao ngay 15 thang 8 nam 2018, D~i hQi d6ng e6 dong ella Cong ty dii thOng qua Nghi quy~t 03/2018-NQ-DHCD-VCR-JSC v€ vi~e phat Mnh e6 phi~u d~ tang v6n e6 ph~n til ngu6n v6n eM sa hfru eho e6dong hi~n hfru. Theo k~t qua til S\f ki~n nay, v6n e6 ph~n va e6 phi~u ph6 thOng ella Cong ty d\f ki~ntang len l~n luqt la 4.277.427.140.000 VND va 427.742.714 e6 phi~u.

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Cong ty ca ph in Vineom RetailThuy~t minh bao cao tai ehinh rieng giii'a men dQeho Icy sau thang k~t thuc ngay 30 th3ng 6nim 2018 (ti~ptbeo)

MiuB 09a-DN(Ban hanh. theo ThOng tu s6 20012014/lT-BTC

nga» 22/12/2014 cua B{5Tai chin h)

44. ss li~uso sanhS61i~u so sanh tai ngay 1 thang 1 nam 2018 diroc mang sang tir s6 lieu trlnh bay trong bao cao tai chfnhrieng ella C6ng ty tai ngay va eho nam k~t thiic ngay 31 thang 12 nam 2017.

Ngay 29 thang 8 nam 2018

Nguyen Thi Xuan NghiaKi todn Truong

Ngiroi

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