I:JY BAN NHAN DAN TP HO CHI MINH TONG CONG TY XAY DING SAI GON

TNHH MOT THANH VIEN

Mau s5 Ola - ON (Ban henh theo Th6ng 56 200/2014/TT-

BTC Ngay 22 /12 /2014 dm BO 7-61 chinh

BANG CAN DO! ICE TOAN Tgi ngay 30 Mang 06 nom 2017

Chi lieu M5 chi tau Thuy6t minh S6 cuo ti Icy So au nAm

TAI SAN A- TAI SAN NGAN HAN 100 809.914.926.429 810.992.013.714 I. Tien va cac khoan twang ducrng tien 110 23.598.394.011 42.077.661.879 1. Tien 111 V.01 3.798.394.011 12.077.661.879 2. Cac khan trang dtrang tien 112 19.800.000.000 30.000.000.000 II. Dau tu•tai chinh flan han 120 V.02 379.000.000.000 338.000.000.000 1. Chirng Ichoan Idnh doanh 121 0 o 2. Dtr phang giam gia chirng Ichoan kinh doanh 122 o 0 3. Du tu• nam gift' den ngay dao han 123 379.000.000.000 338.000.000.000 III. Cac khoan phai thu ngAn ban 130 348.500.796.577 376.183.687.859 1. Phai thu nen han tha }Mach hang 131 267.939.172.077 199.532.108.673 2. TM trot cho nguti ban ngan han 132 16.946.990.486 9.254.861.803 3. Phai thu noi b6 ngan han 133 0 o 4. Phil thu theo tign do kg hoach lima dOng xay chyng 134 0 o 5. Phai thu ve cho vay nen han 135 0 0 6. Phai thu ngan han khac 136 63.614.634.014 167.396.717.383 7. My phang phai thu nth hail Ich6 doi 137 o o 8.Tai san thigu cher xirly 139 0 o IV. Hang eon kho 140 17.625.299.354 17.330.810.088 1. Hang ten kho 141 V.04 17.625.299.354 17.330.810.088 2. thy phbng giam gia hang fon kho 149 0 0 V.Tai sin ngan bun Idiac 150 41.190.436.487 37.399.853.888 1. Chi phi tra truck ngan han 151 o 2. Thug GTGT dtroc khan trir 152 40.507.569.772 34.474.641.679 3. Thug va Mc khoan khac phai thu Nha nut 153 V.05 682.866.715 2.925.212.209 4. Giao chch mua ban lai ti-al phigu ChInh phi' 154 0 o. 5. Tat san ngan han }chic 155 0 0 B. TAI SAN DAI HAN (200=210+220+240+250+260) 200 1.737.226.801.436 1.682.420.408.728 I. Cac khan phai thu dal han 210 265.244.861.054 310.244.861.054 1. PM thu clai ham dm Ichach hang 211 4.716.811.573 4.716.811.573 2. TM trut cho nguti ban dai han 212 3.061.500.000 3.061300.000 3. Vain Icinh doanh & dot vi trtyc thu6c 213 o o 4. Phai thu na1 bi6 dai han 214 V.06 0 o 5. Phai thu ve cho vay dai han 215 V.07 0 o 6. Phai thu dai han khac 216 257.466.549.481 302.466.549.481 7. Dv phang cac khoan pith' thu dai Ilan kh6 dai 219 0 0 I1.Tai sin c6 dinh 220 27.753.080.972 28.199.230.078 1. Tai san c6 dinh hiru hinh 221 V.08 27.691.367.340 28.109.830.616

- Nguyen gia 772 84.721.282.906 84.721.282.906 - Gia tri hao man hly kg 223 (57.029.915.566) (56.611.452.290)

2. Tai san c6 dinh thue tai chinh 224 V.09 0 0 - Nguyen gia 225 0 0 - Gia tri hao mon hiy kg 226 0 0

3. Tai san c6 dinh vo hinh 227 V.10 61.713.632 89.399.462 - Nguyen gia 228 428.685.000 428.685.000

Chi tieu , .. Ma chi tieu Thuygt . minh So cu6i 1E9 S6 dau nam

- Gia tri hao men My ke 229 (366.971.368) (339.285.538) III. Bat Ong sari dau tic 230 V.12 17.987.387.330 18.005.573.288

- Nguyen gia 231 18.670.202.814 18.670.202.814 - Gia tri hao mon lily ke 232 (682.815.484) (664.629.526)

IV. Tat san der dang dai Ilan 240 996.418.283.531 894.022.233.893 1. Chi phi sari xuat, kinh doanh der dang dai han 241 996.418.283.531 894.022.233.893 2. Chi phi xay cluing ca ban dd dang 242 0 0 V. Dau tir tai chinh dal han 250 426.607.907.435 426.607.907.435 1. Du tv vao ding ty con 251 118.777.700.000 118.777.700.000 2. ifau Dr vao c6ng ty lien ket, lien doanh 252 27E983.998.659 271.983.998.659 3. Dau Dr g6p vOn vao dun vi Ithac 253 V.13 . 62.045.226.910 62.045.226.910 4. Dv phang dau tir tai chinh dai han 254 (26.199.018.134) (26.199.018.134) S. Intl Dr nam. giir den ngay ciao han 255 0 0 VI. Tai san dai han khac 260 3.215.281.114 5.340.602.980 1. Chi phi tra tit& dai han 261 V.14 3.215.281.114 5.340.602.980 2. Tai san thug thu nhap hoan lai 262 V.21 0 0 3. Thigt hi, vat Ur, ph' Cling thay the dai Ilan 263 0 0 4. Tai san dal han khac 268 0 0

TONG CONG TAI SAN 270 2.547.141.727.865 2.493.412.422.442 C. No' PHAI TEA 300 659.085.055.499 627.367.626.175 I. Nu, ngan han 310 193.352.098.706 315.981.988.627 1. Phai tra riguti ban ngan han 311 61.366.250.206 78.765.356.162 2. Ngiroi mua tra tin nu& ngan han 312 85.441.022.981 60.050.000.000 3. Thug va cac Ichoan Olaf nOp nha rmac 313 V.16 21.868.491.691 56.174.048.253 4. Phai tra nguti lao deing 314 10.595.261.651 2.318.070.522 5. Chi phi phai tra ngan hpn . 315 V.I5 0 0 6. Phai tra nOi bp' nen han 316 0 0 7. Phai tra theo tign di) kg hoach hop dong xay chyng 317 0 0 8.Doanh thu chira thvc hien ngen hpn 318 V.17 0 0 9. Phai tra nen han khac 319 8.451.507.715 5.673.623.682 10. Vay va nry thug tai chinh ngan ham 320 715.000.000 108.865.969.865 11. Dv pheng phal tral ngen han 321 0 0 12. Qui, lchen thirerng philc lot 322 4.914.564.462 4.134.920.143 13. Qu9 binh On gia 323 0 0 14. Giao dich mua ban lai trai phieu Chinh Pha 324 0 0 II. No' dai hail 330 465.732.956.793 311.385.637.548 1. Phai tra dal han nguti ban 331 937.905.533 937.905.533 2. NgirM mua tra tien trutc dai han 332 V.19 7.530.600.000 7.530.600.000 3. Chi phi phai tra dal han 333 68.945.942.095 28.094.341.418 4. Phai tra nei be ve von Icinh doanh 334 V.20 0 0 5. Phai tra nOi bei dai han 335 V.21 0 0 6. Doanh thu chin thicc hien dai han 336 0 39.347.204.059 7. Phai tra dai han khac 337 12.479.132.103 11.919.292.291 8. Vay va nv thug tai chinh dai hp 338 375.360.400.882 223.077.318.067 9. Trai phieu chuyen dOi 339 0 0 10. CO phial' tru dai 340 0 0 11. Thug thu nhap hoan lai phai tra 341 0 0 12. Dv pheng phai tra dai han 342 0 0 13. QuSi phat trign khoa hpc va cOng nghe 343 478.976.180 478.976.180 D-VON CHO SO HOT 400 1.888.056.672.366 1.866.044.796.267 I. V6n chit ser hiku 410 V.22 1.888.056.672.366 1.866.044.796.267 1, VOn Op cila chil ser Mit 411 1.095.999.914.728 1.095.999.914.728 - CO phigu phO then co quyen bieu quyet 411a 0 0 - CO phigu tru dal 411b 0 0

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TRAN KIM HOAN

T6NG CoNG TY )(AY DAG

SAI GON * TRACH NHOHGUI1411

0 MOT 'MANN VIE

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Chi tieu Ma chi tieu Thuyet minh Se; cube' ict SO d'au nam

2. Theng du vein cO phen 412 0 0 3. Quyen chgn siva del Wei phigu 413 0 0 4. Vein khac cue che ser hfru 414 0 0 5. Ca phieu guy' 415 0 0 6. Chenh lech danh gia lai tai san 416 0 0 7. Chenh lech tji gia h5i doai 417 0 0 8. QuSi dau tu phat then 418 190.641.416:980 174.647.523.172 9. Qup lui trg sap Alp doanh nghiep 419 587.990.424.634 581.972.442.343 10. Qu'plchac thuOc von chd sa, hat 420 1.130.281.051 1.130.281.051 11. LM nhuen sau thug chin phan ph51 421 12.294.634.973 12.294.634.973 - LNST clura phan phOi lay ke den cal litrinfrc 421a 12.294.634.973 12.294.634.973 - LNST chin phan ph5i It-St nay 421b 0 0 12. NguOn Van dau tu• XDCB 422 0 0 13. LO ich có d8ng khong kiem soat 429 0 0 IL Ngtion kinh phi 430 V.23 0 0 1. NguOn kinh phi 431 0 0 2. Nguon kinh phi da hinh thanh TSCD 432 0 0

TONG CONG NGUN VON 440 2.547.141.727.865 2.493.412.422.442

Nguiri Cap biL Phu trach k toan), Lap, ngay A2 thong nom 2017

Tong Giam cite o04277,2il-

Lap, ngity A2 thcing mint 2017 Giam d6c

.5004217.2

TONG 05M110 TY XAY DUNG

05 SAIGON * TRACH NOM HOU HA

(1) MOT THANH

Ip Ho C‘k. EN VAN KHOI

matu sO B 02a— DN (Ban hanh theo Thong kr se, 200/2014/TT-

BTC Ngay 22 / 12 /2014 die BO Tai chinh)

OY BAN NHAN DAN TP HO CHI MINH TONG CONG TV XAY DUNG SAI GON

TNHH MOT TIIANH VIEN

BAO CAO KET QUA KINH DOANH Cho kj)kltoan de01/01/2017 clan 30/06/2017

Chi tieu Ma chi

Thuyet mirth

von in !inn: aong Lay ke tir d'au nam du cuoi qu1 IA° cao 6 thang nam nay 6 thang nam trtro'c

1. Doanh thu ban hang va cung cap dich vu 01 287.344.459.053 104.502.242.831 2. Cac khoan giam tit doanh thu 02 51.739.627 328.098.170 3. Doanh thu than Ire ban hang va cung cap dick Iry (10=01 -02) 10 287.292.719.426 104.174.144.661 4. Gia v6n hang ban 11 242.540.233.629 86.381.879.051 5. Lvi nhu'an Op ire ban hang va cung cap dich srki (20=10-11) 20 44.752.485.797 17.792.265.610 6. Doanh thu hog dSng tai chinh 21 39.165.197.280 58.404.973.773 7. Chi phi tai chinh 22 27.500.000 269.470.583 - Trong do: Chi phi lai vay 23

8. Chi phi ban hang 25 165.802.810 796.454.045 9. Chi phi quan15, doanh nghiep 26 26.940.303.103 32.841.968.274 10. Lcri nhu4n than tie hont d(Ing kink doanh {30=20+(21-22) - (25+26)) 30 56.784.077.164 42.289.346.481 11. Thu nhap khac 31 6.429.466.395 5.401.787.268 12. Chi phi khac 32 4.788.335.154 3.130:951.239 13. Lot nhuan khac(40=31-32) 40 1.641.131.241 2.270.836.029 14. 'Ling hyi nhe We toan truirc thut(50=30+40) 50 58.425.208.405 44.560.182.510 15. Chi phi thut TNDN hiSn hanh 51 5.112.229.044 412.575.815 16. Chi phi thus TNDN hoa'n 10 52 17. Li nhu'an sau thu e thu nhap doanh nghiep (60=50-51-52) 60 53.312.979.361 44.147.606.695 18. Lai ca ban tre‘n c6 phigu(*) 70 19. Lai suy giam ten co phiSu(*) 71

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T6fiG CONG TY XAY DOG

'15 SAIGON * MACH MIN NCO HAN

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thang nom 2017 Giam dtc

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U? BAN NHAN DAN TP HO CHI MINH TONG CONG TY xAy DG SAI GON

TNHH MOT TIL&NII VIEN

Mau sd B 03a — DN (Ban hanh theo Thong he .5.6 200/2014/TT-

Bit Ngely 22 / 12 /2014 coo BO TO! chinh

BAO CAO hut CHUYEN TIEN TE (Theo plurang pluip &rye dip) (*)

Cho Ic)ke' toot? tit 01/01/2017 clan 30/06/2017 Don vi tinh: fan

CM Heti Ma

A so

Thuye t minh

Lay Ice tir du nam den cuOi quST ha° cao

6 thang nam nay 6 thing nam trut 1 2 3 4 5

I. Lint chuytn tin fir hog dAng kinh doanh 1.. Tign thu tir ban hang, cung cap dich vki va. doanh thu 1 267.538.241.856 302.703.427.573 2. Tian chi tra cho rived cung cap hang h6a va dich vg 2 (347.382.058.237) (267.801.873.436) 3. Tien chi tra cho nguai lao dOng 3 (19.649.058.533) (40.486.145.489) 4. Tien chi tra lai vay 4 (14.294.459.950) (5.734.129.491) 5. Tign chi nap thug thu nhap doanh nghiep 5 (2.869.883.550) (19.644.792.990) 6. Tien thu ichac lir boat Ong kinh doanh 6 79.210.955.020 20.288.623.426 7. Tien chi khat cho hoat Tang kinh doanh 7 (123.963.150.177) (132.338.940.809) Lieu chuyan tian thuan tir hogt tang kinh doanh 20 (161.409.413.571) (143.013.831.216) H. Lint chuytn titn tir hog dAng dau hr 1.Tign chi de mua sam, XD TSCD va cat TS dai han lchac 21 - - 2.Tien thu dr thanh157, nhugng ban TSCD va cac TSDH 22 - - 3.Tign chi cho vay, mua cac ding cu ncy caa don vi Ichac 23 (773.000.000.000) (428.940.953.163) 4.Tien thu hen cho vay, ban lai cac cong cci ng cila don vi 24 732.000.000.000 381.297.950.956 5.Tien chi dau tu g6p van van don 14 Ichac 25 - - 6.Tign thu hai dau tit gap van vao don vi Ichac 26 - 7.Tign thu lai cho vay, co tire và lgi nhuan duge chia 27 139.798.032.753 40.281.121.420 Dm chuyin fia'n thuan tie hoctt d'ang olizt Ur 30 98.798.032.753 (7.361.880.787) III. Lint chuyen den tir hog dOng tai chinh 1.Titn thu tir ph& halt c6 phiL, than v6ri g6p cila chi' sey, 31 - 2.Tign chi tra von Op cho cac chil sa hal, mua lai co phieu cua doanh nghiep da phat hanh

32 _

3.Tign vay ngin han, dai han nhan cluge 33 178.469.580.842 115.102.584.215 4.Tien chi tra no gOc vay 34 (134.337.467.892) (53.491.561.530) 5.Tien chi tra. ng thug tad chinh 35 - 6. CO tat, lgi nhuan da. tra cho chn sa hal 36 - Lieu chuyin tian thuan tie hogt clang tai thinh 40 44.132.112.950 61.611.022.685 Lint chuytn titn thuAn trong Icy (50 = 20+30+40) 50 (18.479.267.868) (88.764.689.318) Tien ya twang throng tin du lit 60 42.077.661.879 124.975.856.621 Anh huong caa thay d6i tY gia h6i dodi quy clai ngoai te 61 . - Titn ya tworng throng tin cuti MT (70 = 50+60+61) 70 23.598.394.011 36.211.167.303

OY BAN NHAN DAN TP. H6 CHI MINH TONG CONG CONG. XAY KING SM CON

TNHH MOT THANH VIEN

Mein the 090 — ON (Ban hanh theo Th6ng s6 200/2014/TT-

BTC Ngay 22 / 12 /2014 coo BO Tel chinh

BAN THUYET 1VILN11 BAO CAO TAI CiliNH CHON LOC Cho Icy ke toan tir 01/01/2017 den 30/06/201'7

n.eic DIEM Ho4T DONG etA DOANFI NGHIF:T

Hinh fink s& hen van

Theo quyet dinh sa 3371/QD — UBND ngay 31/07/2010, UBND thanh pica Ha CM Minh phe duyet de an chuyen dai T8ng COng ty Xay dung Sai Gan hog Ong theo m8 hinh C8ng ty me - C'Ong ty con thanh Cong ty TNITH Mat thanh viten, hog dang theo hinh thirc Cong ty me - C6ng ty con. Tuy nhien, den ngay 18/02/2011 Tong COng ty Xay clung Sai Can chinh thirc chuy'en di thanh Tang Cong ty Xay dung Sai Con — TNBH Mat thanh vien theo giay clang Icy kinh doanh sa 0300421721 ngay 18/02/2011 va cac gity chirng nhan dang k9 kinh doanh ba sung do Sâ ke hoach va Dan ttr cap.

TrosO cim Tang C8ng ty tai sa 18A, Dinh Tien Hoing, phuang Dalcao, quan 1, thanh ph a Ha Chi Minh.

Linh vut kinh doanh

LTnh vim kinh doanh cim Tang Cong ty la xay dung, dau tu kinh doanh du an, dau tu kinh doanh ha tang khu &mg nghiep.

Nganh ngh'e kinh doanh

Hog Ong chinh cüa Tang, Cling ty la hoat Ong kien Mac Va tu van ky- thug c6 lien quan. Chi titt: T8ng thau xay dung, M van xay dung; kinh doath bat dang san, quyen sir dung dat thu'ac chit sO. Min, chit sir dung hoac di thue; tu van, moi giOi, dau gia bat dans san, dau gia quyen sir dung dat; Ichai that di, cat, soi, dat set; san xuat san pham chin lira; san xuat cac cau kien kim loai; thy dung - Gong trinh thuat dan clang khac; hog Ong xay dung chuyen dung khae; chuan hi mat bang; san xuat san pham gam six khac; san xuat xi Mang, v8i va thach cao; san xuat be tong va càc san pham tir xi mang va thach cao; khai thac, xir 19 va cung cap nuoc; ban buon vat lieu, thiet bi lap tat khac trong xay dung; ban buen nong, lam sari nguyen lieu (tir g3, tre, nira) va clang vat sang; ban buon thuc pham; ban buon do u8ng; ban buon san pham thuoc là, thuOc lac; ban buon vai, hang may

giay dap; ban buon dO ding khac cho gia &nil; ban buOn thiet bi va linh kin dien tfr, vien thong; ban buon nhien lieu ran, lang, Ichi va can san pham lien quan; ban buon may vi tinh, thiet bi ngoai vi va phan mem; ban buon may mac, thiet bi va pho tang lchac; ban le hang h6a Ichac mai trong cac elm hang chuyen doanh; quang cao; t6 chirc giai thieu va the tien thtrangmai;ban buon kim loai va quang kimloai; nha hang va cac dich vu an Ming phnc vu kin dang; cho Mue xe co dang ca; hoat dang cim cac ca so the thao; hoat Ong dich vu h8 fro. Idiac lien quan den van tai; san xuat san pham tir chat khoang phi kim loai lchac chua throe phan vao dau; hog dang thiet ke chuyen dung; pha dd.

Chu kS, sin xuit kinh doanh thong thuomg

Chu ky san xuat kinh doanh thông thuang cüa Cong ty la trong yang 12 thang.

II. KS( RE TOAN, DON vi TIEN n STY DENG TRONG RE TOAN

1. Kt ko toin

ke toon nam dm Tang C8ng ty bg dau tir ngay 01/01 va kat dine vao ngay 31/12 hang nam.

2. Dot vi tin te sir dung trong k toan

Don vi tin te sit dung trong ghi chep ke Man là dang Viet Nam (VND) •

III. CHUAN MIX VA CHE DO ICE TOAN AP DWG

ChedQ ke toan áp dung

Tang Cong ty ap dung Ch e daK toan doanh nghiep ban harill -theo Thatig tit sa 200/2014/TT-BTC ngay 22/12/2014 cila BO Tai Chinh huong clan cha di) ke toan doanh nghiep Via Nam.

Tuyen b6 ve' \dee tuan thu Chun muc k toan vi Ch e dA ke toan

Tang C8ng ty dä op dung caa Chun mire ká toan Via Nam vi cac van ban Song ela.n ChuAn

mire do Nha nuec, da ban hanh. Cac bao cap tai chinh dirge lap. va trinh bay theo &mg m9i quy dinh coa tang chuan mgc, thong tir Sang dAn thirc hien chart mire va Che do ke tok hien hanh

dang op dung.

Ilinh thirc k toan ap dung

Tang C6ng ty ap dung hinh thirc ka loan teen may vi firth.

IV. CAC CHINH SAC Kt TOAN AP DUNG

Cac loAi gia hi doai ay dung trong k toan

Cac nghiep vu kinh tt phat sinh bang ngoai t dirge quy dal ra thing Via Nam theo t' gia giao dich thirc te tai thai diem phat sinh nghiep viz. Tai thei diem mai cac khoan muc tien te co goo ngoai te dirge quy dai theo gia mua vao cUa Ngan hang thucmg mai nai doanh nghiep mO tai khoan cong bo vao ngay ket thk nien- da ke Man. Chenh lech gia thge te phat sinh trong vi chenh lech gia do danh gia lai s6 du cac khoan mite tien t tai thai diem cuai dirge ket chuyen vao doanh thu hoac chi phi tai chinh trong nam.

Nguyen tic ghi nhAn cac khoait tin ya the khoan thong dtrong lien

Tian va Prong throng din bao gam: tiEn mat tai quy, tien gni ngan hang, cac khoin dAu tu ngan han khang qua 3 thang co kha nang chuy6n doi de clang thanh titan va khong c6 nhieu Mi ro tong chuyen d8i thanh lien ke tit ngay mua khoan dau tu do tai thoi diem bk cao.

Nguyen tic ke Man cac khoan dAu fir tai chinh

Dau tu vao ding eit von eila don vi khk

DAu than c6ng ci,z van ctia,don vi khk phan anh cat khok dem tu,cong en van nhtmg Cang ty khong co quyen kiem soat, dong kiem soat hoac co anh huOng dang ke doi vol ben dirge dau N.

Khoan dem tu vao Gong ett van cac don vi khac dirge phan anh theo nguyen gia trir cac khoan dv phOng giàm giá dau N.

Cac khoan dau tit chting khoan tai thoi diem bao cao, nu:

- CO thai han thu hai boa° deo han khong qua 3 thang ke tit ngay mua khoan dau tu do dirge coi la "Prong throng lien"; , - CO then han thu hal von clued 1 nam hoac 1 chu kinh doanh dirge phan loai la lii san ngan han; - Co thai han thu hôi van teen 1 nam hoac 1 chu kinh doanh dirge phan loai la tE sin dai han;

Dr phong giam gia thu tu la sa chenh lech gitta gia gae Goa cac khoan dau tu dirge hach tok tren so ke tom lon han gia tri thi throng cna cluing tai thai diem lap dg phOng. Mire trich lap dg phOng duce thge hien theo Sang clan tai Thong Pr 228/2009/TT-BTC vi Thong tu 89/2013/TT-BTC ngay 28/06/2013 ve vie'c sun dal ba sung Thong tu 228/2009/TT-BTC. Mat sa khoan dau N khac vi khOng cO dü cac th6ng tin can,thiet de lap du. ?hang nen c8ng ty khong trich lap dtr phOng dai voi the khoan dam tu nay. Ban Tong giam d8c Tong Cong ty tin rang cac khoan dtr phOng doi yeti ca.° khoan dau tu nay, nu co, khong anh htteng tr9ng yeu den bao cao tai chinh.

Nguyen tic ki toatt nq phai thu

Cac khoan phai thu &roc trinh bay tren cac ban cao tai chinh theo giá tr s sach cac khoan phai thu tir khach hang va cac khoan phai thu khde sau khi can trir cac khoan dij phang dugc lap oho coo khoan phai thu Icho dOi. . • Du phong ng phai thu khó doi the hien phan gia tri oüa cac khoan phai thu ma Cong ty dir kien khong co kha nang thu hoi tai ngay ket thite nam tai chinh. Tang hoic giam s6 tai khoan di,r phOng dugc hach toan vao chi phi quan 157 doanh nghiep trong bao •cao•ket•quakinh doanh...Mactrich.dir phong di cac khoan ng phai thu qua han thanh Man dirge thirc hien theo hutng clan tai Thong tu 228/2009/11-BTC thu sau:

30% gia tri dai voi khoan ncr phai thu qua han tir 6 thang den clued 1 narn. 50% gia tri di yeti khoan ng phai thu qua han tit 1 nam den clued 2 nam. 70% gia tri doi vOi khoan ng phai thu qua han tir 2 nam den duoi 3 narn. 100% gial tri dai yeti khoan ng phai thu qua hart tir 3 nam trey len.

Nguyen tic ghi nhan hang tan kho

Hang t6n kho dirge tinh theo gia,g6c. Throng hop gia tri thuan co the thgc hien dirge thap hart gial goc thi phai tinh theo gia tri thuan 06 the thgc hien dugc. Gia g6c hang ten kho bao gam chi phi mua, chi phi the hien va cac chi phi lien quan two tiep khde phat sinh dé ca dug° hang tan kho dia diem va tang thai hien tai.

Gia tri hang tan kho dugc xac dinh•theo phuong phap binh quan gia quyen.

Hang tan kho dugc hach toan theo pthrong phap k8 khai throng xuyen. Dir,phong giarn gia hang ton kho la s6 chenh lech gala giá goo dm hang ton kho Ion hon gia 14 thuan ca the thgc hien dirge dm chung.

Nguyen tic ghi nhAn va khiu hao tai san e6 dinh

Tai san c6 clinh him hinh, vo hinh dirge ghi nhan theo gia gac. Trong qua trinh sir dung, tai san ca dinh hftu hinh dirge ghi nhan theo nguyen gia, hao mon luy ko va gia can lai.

Khau hao dirge trich theo phuang phap duOng thang. Thai gian khau hao dirge uot tinh nhu sau:

- Nha Gila, vat kin true 05 — 29 nam - Phucmg ben van tai • 05 — 12 nam - Dimg span lY 03 — 08 nam - Tai sin c6 dinh khac 05 — 08 nam

Bit dOng san diu ttr

Bit dOng san din to duce the hien theo nguyen gia bao gam ea cac chi phi giao dich lien quan trir di gia tri hao m6n ifly ke.

Khau hao va Ichau trir bat clang san du tu dirgc trich theo phuong phap khan hao thrimg Mang trong su6t thai gian hal dgng item tinh oüa cac bat dOng sari nhu sau:

Quy'en sir dung dat va nha dm vat kin frac 25 nam

Khi thanh 19/ban bat dOng san dau Pr, chenh lech,gitta tien thu thuan tit viec ban tai sari yen gia tri can lai oUa tai san an Pr duct ghi nhan vao ket qua kinh doanh trong nam

Nguyen tic ghi nha'n va phan WO chi phi tra trunk

Cac chi phi tra truOt chi lien quan den chi phi san xuat kinh doanh ky ke loan hie'n tai dirge ghi nhan la chi phi tra truck ngan han va citthc tinh vao chi phi san xuat kinh doanh trong nam tai chinh.

Viec tinh va phan ba chi phi tra tru6c dai han vao chi phi san xuh kitih doanh tirng IcST hach than dirge can eb vao tinh chat, mire d6 timg loai chi phi de chgn phtrong phap va lieu Mire phan be) hop IY. Chi phi tra trithe dirge phan b6 dan vao chi phi san xuat kinh doanh theo phuong phap duang thang.

Nguyen tic ice than nq Oat tra Phai tra ngirti ban va phai tra khac the hien theo nguyen gia.

Nguyen tic ghi nhin va von hod cat khofin chi phi di vay

Chi phi di vay dirge ghi nhan vao chi phi sari xu'at, kinh doanh tong Min khi phat sinh, trir chi phi di vay lion quan truc tiep den viec dau tir xay dyng hose san xuat thi sari der clang dirge tinh vag gia tri da tai sin do (dirge von hod) khi co de cac dieu kien quy dinh trong Chuan mire KO toan Viet Nam s6 16 "Chi phi di vay".

Chi phi di vay lien quan trim tip den viec dau tu xay dyng hoc sOn xuAt tai san .cler dang dirge tinh vao,gia. tri eUa tai san do (dirge von hod),bao gem cac Ichoan lai tien vay, phan b8 cac khoan chiet khan hoe phy trei khi phat hanh trai phieu, cac khoan chi phi phy phat sinh lion quan tei qua trinh lam the tyc vay.

Nguyen Vic ghi nhali chi phi tin linmg

Qu' tien ltrong thyt hien elm nguai lao deng,,quy tien hrong, the lao the hien dm vien chec quan 196 thong nam 2017 dirge ghi nhan theo so thyc chi.

Nguyen tAc ghi nhlan chi phi phai tra

Cac khoan chi phi thirc te chin phat sinh nhung dirge trich trute vao chi phi san xukt, kinhcloanh tong nam d8 dam ban khi chi phi pith sinh thirc te lchong gay clet bien cho chi phi san xuat kinh doanh ten co so. dam bao nguyen tic phi' !um glue doanh thu va chi phi. Khi cac chi phi dO phat sinh, neu c6 chenh lech vai so da trich, Ice toan nen hanh ghi bo sung hoac ghi giam chi phi Wang

vai phan chenh lech.

Nguyen the ghi nh.an v6n chfi so. him

Vern dau tu cea che sO him chive ghi nhan theo s6 yen thirc gOp cea che sà hum

Nguyen the va phucrng phi") ghi nIcan doanh thu

Doanh thu ban hang

Doanh thu ban hang dirge ghi nhari khi dang thin th6a man cac dieu kin sau:

- Phan lon nli ro NIA lgi ich gin lien \zed quyen hitu san pham hoac hang h6a da dirge chuyen giao cho nguti mua; - Tong c6ng ty khong con nam" gift quyen quail 19 hang h6a nhu nguai scfr him hang h6a hoac quyen kiem sok hang h6a; - Doanh thu duet xac dinh Wong clei chic than; - Tong c8ng ty da thu dirge hoac ië thu dirge lgi ich kinh ta tit giao dich ban hang; - Xac dinh dirge chi phi lien quan den giao dich ban hang

Doanh thu cung cap dich vy

Doanh thu cung ckp dich vy dirge ghi nhan khi ket qua dm giao dich do dirge xac dinh met each Eng tin cay. Throng hgp viec cung cap dich vy lien quan den nhieu ram thi doanh thu dirge ghi nhan tong narn theo ket qua phan c6ng viec da hoan thanh vao ngay lap Bang Can a ke than cUa nam do. KS qua cea giao dich cung cap dich vii dirge xac dinh khi thea man the dieu kien sau:

- Doanh thu dirge xac dinh tirong dei chic chin; - CO Mid nang thu dirge Igi ich kinh to dr giao dich cung cap dich vii d6;, - Xac dinh dirge phan &Ong vie da hoan thanh vao ngay lap Bang can doi ke toan; - Xac nth dirge chi phi phat sinh cho giao dich va chi phi de hoer' thanh giao dich cung cap dich vi do

Phan c8ng vice cung cap dich vu da hoan thanh dirge xac dinh theo phuong phap clanh gia cOng viec hoan thanh.

Doanh thu hap clang xcly chtng:

Phan cong viec hoan thanh caa Hcp dang xay dung lam co sar xac dinh doanh thu dirge xac dinh theo: Gia frj Ich6i lugng thtre hien 'man thanh, kkai lirong xay lap dirge cha dau tu xac nh'an, nghiem thu lam can cfr ghi nhan doanh thu trong nam. •

Doanh thu hoot clang tot chinh

Doanh thu phat sinh tir flan lai, tien ban quyen, eatile, Igi nhuan dirge chia va cac khoan doanh thu hog dOng tai chinh khac duct ghi nhan -khi th6a man dang thai hai (2) dieu kien sau: - CO !chi nang thu dirge Igi ich kinkte tir giao,dich do; - Doanh thu dirge xac dinh tuong doi chac chan.

C6 tile, lgi nhuan ciugc chia dirge ghi nhan khi Tang COng ty duce quyen nhan c'a tile hole dirge quyen nhan igi nhuan ta vice gop von.

Nguyen tic ke toan gia yen hang ban

Gia van hang ban phan anh tri gia von elm san pham, hang hoa, dich vu ban trong ky. Khoan chr phOng giam gia hang ten kho dirge tinh vao gia von hang ban tren co so. sa luong hang ton kho va phan chenh lech giita gia tri thuan c6 the thy° hien dirge nh6 hon gia gac hang ton kho. Khi xac dinh Ichoi lugng hang ton kho bi giam,gia can phai Inch lap du phong, ke toan phai loai trir khoi lugng hang ton kho dA k9 dugc hop (tong tieu thy (co gia tri thuan co the thtrc hien dirge khong,thap hon gia tri ghi so) nhung chira chuyen giao,cho Ichach hang neu co bang chung chat chan ve viec khach hang se khOng Il b6 thirc hien hgp dong.

Nguyen tic va phtrung phap ghi nha.'n chi phi tai chinh

Cac khoan chi phi dirge ghi nhan vao chi phi -Lai chinh gam:

- Chi phi hole cacrIchoan 18 lien quan d'en ode hog dOng dau Pr tai chinh; - Chi phi di vay von; - Cac khoan 18 do thay doi ty gia hai dodi eUa cac nghiep vi,i pilot sinh lien quan den ngoai te; Cac Ichoan tren dirge ghi nhan theo tang so phat sinh trong nam, khong bit trir vOi doanh thu hog Ong tai chink

Nguyen the Ice toan chi phi ban hang, chi phi quan lY doanh nghiep

Chi phi ban hang phan anh caz chi phi thtrc te pilot sinh trong qua trinh ban sari phim, hang hod, cung cap dich vu, bao gam cac chi phi chao hang, Oen thieu san pham, quang cap san pham, hoa hong ban hang, chi, phi bao hanh san pham, hang hoe. (trir hoat Ong xay lap), chi phi bao Ong g6i, van chuyen,...

Chi phi quail 19 doanh nghiep phan anh ck chi phi quail 19 chung caa doanh nghiep gam eac chi phi ve luong than vien hO phan quasi 19 doanh nghiep (tien hang, tien ding, cac khoan phv cap,...); bao hiem xä hOi, bao hi8m y te, kinh phi c6ng doan, bao hiem that nghiep caa nhan vien quan 19 doanh nghiep; chi phi vat lieu van phong, °Ong ea lao Ong, khau hao TSCD clang cho quan 19 doanh nghiep; tien thue dat, thue mon bai; khoan l3p chr ,phOng phai thu kho,d6i; dich mua ngoai (then, nuac, clien thoai, fax, bao hiern tai san, chay no...); chi phi bang lien kháe (tiep khach, hai nghi Ichach hang—)

Nguyen the \Fa phtrang phap ghi nlcan chi phi thu e thu nhap doanh nghiep hien hanh, chi phi thue thu nhap doanh nghiep hoan1ai

Chi phi thus thu nhap doanh nghiep hien hanh dirge xac dinh ten co sO• thu nhap chiu thua va thuS suat thue TNDN trong nam hien hanh.

Chi phi thu S thu nhap doanh nghiep hoan lai dirge xac dinh ten co ser s3 chenh lech tarn thai dirge Ichau ti-a, so chenh lech tam thai chiu thue va thue suat thue TNDN. Thue thu nhap hoan lai phai tra phai dirge ghi nhan cho tat cã cac khoan chenh lech tarn than, eèn tai san thue thu nhap hoan lai chi dirge ghi than khi elide chan c6 dii Igi nhuan tinh thue trong Prong lai de khan trir cac khoan chenh lech tam th&i.

-

Cong ckt tai chinh

Ghi nhAn ban dAu

Tai san tai chinh

Tai ngay ghi nhan ban dau, tài san tài chinh duct ghi nhan theo gia g6c cong cac chi phi giao dich co lien quan trim tiép den viec mua sam tai san tai chinh do.

Tai san tai chinh cUa Tang Gong ty bao gemtien mat, tien gfri ngan han, cac khoan phai thu ngAn han, cac khodn phai thu khac va cac khoan dau tu. .

Ara phai Ira tai chinh

Tai ngay ghi nhan ban &au, cong rig tai chinh duct ghi nhan theo gia goc trilr di cac chi phi giao dich co lien quan true tiep den viec phat hanh &Ong ng tai chinh do.

Ng phai tra tai chinh cfta Tang cong ty bao gam ode khoan phai tra nguOi ban, phai tra khac va cac khoan vay.

Bñ trir the cling en tai chinh

Cac tai san tai chinh va ng phai tra tai ,chinh chi duct bill nil vori nhau va trinh bay gia tri thuan tren Bang can doi ke toan kin va chi khi Tong cong ty:

- CO quyen hop phalp d ba trix gia tri .da duct ghi nhan; va - CO du dinh thanh toan tren co sâ thuan hoac ghi nhan tai san va thanh toan ng phai tra cling met -

thoi diem

Ben lien quan

Cac ben duce coi la lien quan nu mOt ben co kha nang kiem scat hoc CO anh huOng (tang k doi vori ben kia trong viec ra quyet dinh the chirth sach tai chinh va haat dOng. .

V. THONG TIN BO SUNG CHO CAC KHOAN MTJC TRINTI BAY TRONG BANG CAN DOI ICE DIAN

Tien va cac khan Prong throng tien 30/06/2017

VND 01/01/2017

VND

Tien mat 223.527.821 233.870.753 Tien giri ngan hang khong,IcY han 3.574.866.190 11.843.791.126 Cac khoan Prong duong -lien 19.800.000.000 30.000.000.000

COng 23.598.394.011 42.077.661.879

Cac khan tin fir tài chinh 30/06/2017 01/01/2017

VND VND

Diu fir (Ai chinh !Tin han 379.000.000.000 338.000.000.000 Dau tu nam gift den ngly dao han (tien giri co ky hp) 379.000.000.000 338.000.000.000 f/Au fir tai chinh dal han 426.607.907.435 426.607.907.435 DAu Pr vao cong ty can , 118.777.700.000 118.777.700.000 Dau tu vao cong ty lien ket, lien doanh 271.983.998.659 271.983.998.659 Dau Pr dai han khac 62.045.226.910 62.045.226.910 Du phOng giam gia dau tu tai chinh dài han (26.199.018.134) (26.199.018.134)

CQng 805.607.907.435 764.607.907.435

(*) Chi tit cac khoan ifau ttr vat) ding ty con, cOng ty lien k'h, lien doanh ya du tu dai han khac bao gm:

Ten cong ty

30/06/2017 01/01/2017 Ty le Gia goc

VND fl phOng Gia tri hop ly Ty Cia gific

VND Thy pitting Gia tri hop IY

El'au tu corig ty con 118.777.700.000 (15.016.937.575) 103.760.762.425 118.777.700.000 (15.016.937.575) 103.760.762.425 COng ty CO ph'4n Kim Thdch 89,18% 22.294.000.000 (15.016.937.575) 7.277.062.425 89,18% 22.294.000.000 (15.016.937.575) 7.277.062.425 Cling ty Co phan Gdch Ng61 SAi Gan 52,86% 7.664.700.000 7.664.700.000 52,86% 7.664.700.000 7.664.700.000 COng ty TNHH MTV Xay dung Binh Minh 88.819.000.000 88.819.000.000 88.819.000.000 88.819.000.000 Diu tn vao &Ong ty lien ktt 157.371.883.000 (2.030.561.466) 155.341.321.534 157.371.883.000 (2.030.561.466) 155.341.321.534 Ging ty CO phan Xay dung SO 1 32,10% 33.165.860.000 33.165.860.000 32,10% 33.165.860.000 33.165.860.000 COng ty CO phan Nam Viet 20,00% 16.000.000.000 (160.000.000) 15.840.000.000 20,00% 16.000.000.000 (160.000.000) 15.840.000.000 Cling ty CO phan Xay dung so 3 20,00% 1.400.000.000 (1.078.856.113) 321.143.887 20,00% 1.400.000.000 (1.078.856.113) 321.143.887 Cong ty C6 phan Kien frac vã ray dung 20,00% 1.020.000.000 1.020.000.000 20,00% 1.020.000.000 1.020.000.000 COng ty CO phan Sai Gen fly dung 30,00% 39.510.000.000 39.510.000.000 30,00% 39.510.000.000 39.510.000.000 COng ty C phan Tu van qui hoach va Xay,dung 30,00% 1.500.000.000 1.500.000.000 30,00% 1.500.000.000 1.500.000.000 Ding ty CO phan Dau tu va Pha.t trien fla tang 20,00% 2.000.000.000 (791.705.353) 1.208.294.647 20,00% 2.000.000.000 (791.705.353) 1.208.294.647 COng ty a phan icy thuet thy dung Phil Nhudn 39,17% 38.380.983.000 38.380.983.000 39,17% 38.380.983.000 38.380.983.000 COng ty CO phan Khoang san vã Diu tit Sai Gen 20,00% 3.306.330.000 3.306.330.000 20,00% 3.306.330.000 3.306.330.000 COng ty CO phan Dan hr Binh Phu 40,17% 21.088.710.000 21.088.710.000 40,17% 21.088.710.000 21.088.710.000 Dan twvào ding ty lien doanh 114.612.115.659 (8.500.793.702) 106.111.321.957 114.612.115.659 (8.500.793.702) 106.111.321.957 Ding ty Lien doanh Ks Grand Imperial Sai Gen 30,00% 70.864.761.957 70.864.761.957 30,00% 70.864.761.957 70.864.761.957 COng ty Lien doanh Neetaco 31,70% 16.746.560.000 16.746.560.000 31,70% 16.746.560.000 16.746.560.000 COng ty Lien doanh Can ho Inrcmg COng Vien 10,20% 8.500.793.702 (8.500.793.702) 10,20% 8.500.793 .702 (8.500.793.702) COng ty TNHH Dan hr B.t dOng san Thuan Viet 30,00% 18.500.000.000 18.500.000.000 30,00% 18.500.000.000 18.500.000.000 D'Au to Op vOn vao don vi khac 62.045.226.910 (650.725.391) 61.394.501.519 62.045.226.910 (650.725.391) 61.394.501.519 COng ty CO phan Dâu hr ky thudt thy dung 1,44% 1.238.400.000 1.238.400.000 1,44% 1.238.400.000 1.238.400.000 COng ty Co phan Long Binh 9,77% 5.374.066.910 (650.725.391) 4.723.341.519 9,77% 5.374.066.910 (650.725.391) 4.723.341.519 Cling ty CP Adec 2,14% 4.752.000.000 4.752.000.000 2,14% 4.752.000.000 4.752.000.000 COng ty CO phan Phat trien SE Gan 13,69% 6.158.550.000 6.158.550.000 13,69% 6.158.550.000 6.158.550.000 COng ty CO phan DAM tit Y te Sai G6n 17,67% 38.637.160.000 38.637.160.000 17,67% 38.637.160.000 38.637.160.000 COng ty Cp Xi mang HO Tien 1 2.591.050.000 2.591.050.000 2.591.050.000 2.591.050.000 COng ty CP Kiem dinh thy dung SE G6n 18,00% 3.294.000.000 3.294.000.000 18,00% 3.294.000.000 3.294.000.000

Tong &Ong 452.806.925.569 (26.199.018.134) 426.607.907.435 452.806.925.569 (26.199.018.134) 426.607.907.435

Phil thu cia khach hang 30/06/2017 01/01/2017

VND VND

Phil thu nsin‘h4n cüa khach hang 267.939.172.077 199.532.108.673 Ging ty CO phan icy thuat Xay dung PM Nhu'an 16.936.649.077 6.226.212.000 Cong ty C6 phan Du Pr Binh PM 13.919.907.362 Cling ty CO phan nba Hea Binh 2.910.609.436 14.994.843.102 Cong ty TNHH Dan tu Dia 6c Ti'en Phat 104.855.099.510 27.633.811.000 Quy Phat frit') nha ô Thanh ph6 H6 Chi Minh 46.305.158.096 46.305.158.096 COngtyCPDutuCáiMdp 45.207.504.000 50.230.560.000 Cong ty TNT-EH Hoa chat KM d6t COng nghiep 23.731.120.000 21.304.232.000 Phai thu ban can h0 cho cac ichach hang 14.247.407.094 6.196.177.346 Phai thu Ichach hang ye hop &Mg xay dung 12.407.429.927 12.721.207.767 Phai thu khach hang khac 1.338.194.937 Phai thu clai khich hang 4.716.811.573 4.716.811.573 C8ng ty Gach Trang Tri Thanh Danh 580.000.000 580.000.000 Citing ty C6 phan DT-XD-PT nha Hoang Pthic (Se tai chinh Tp. HO Chi Minh)

3.763.811.573 3.763.811.573

Phai thu dad han Ichac 373.000.000 373.000.000

C0ng 272.655.983.650 204.248.920.246

Phai thu khach hang la cic ben lien quail: COng ty C6 phan Ky thuat Xay dung PM Nhuan 16.936.649.077 6.226.212.000 Cong ty C6 phan Dau tit Binh Phil 13.919.907.362

TM Ulric cho nguiri ban 30/06/2017 01/01/2017

VND VND

TM trait cho nguiri bin ngin hin 16.946.990.486 9.254.861.803 Cong ty TNETH That trien C6ng nghe va Mai tinting 3.365.317.475 3.894.026.762 A Bang Cong ty CP DM tu That -hien Ha tang Giao th6ng 9 4.684.919.400 Cong ty CP Xir1Y nen Fecon Sanghai Harbour 2.810.947.018 Cong ty CO phan Phat trien Sal Gan 1.444.474.350 Tra truerc khac 4.641.332.243 5.360.835.041 TM trivet cho ngweri‘bin dli hin 3.061.500.000 3.061.500.000 Ban giai ph6ng mat bang 9.Binh Thanh 1.067.500.000 1.067.500.000 Chi nhanh COng ty CO phan Tu van cong nghe, thiet bj va Kim dinh Xay dung

1.994.000.000 1.994.000.000

ging 20.008.490.486 12.316.361.803

Cac khoin phai thu khic

30/06/2017 01/01/2017

VND VND

Phai thu nga'n hin khac 63.614.634.014 167.396.717.383 Phai thu ye c6 phan Ma 1.100.500.000 1.100.500.000 Phai thu c6 tire eila COng ty C6 phan D'au tu Binh PM 2.530.645.200 2.530.645.200 Cong ty TNHH MTV Xay dung Binh Minh 134.595.677 115.503.367.204 Deng ty CO phan Kim Thach 8.046.761.635 Ding ty Xay dtmg Sa 1 7.462.318.500 7.462.318.500 -Gong ty C6 phan Sal G6n Xay Dtmg 1.980.000.000 1.980.000.000

Phai thuIci nhuan duce chia cila Lien doanh khach san 33.915.000.000 33.915.000.000 Grand imperial COng ty CP Phit then Sli Gan 1.231.710.000 1.231.710.000 DOi xay ding só 1 97.975.376 DOI xay ding só 2 1.424.541.807 1.424.541.807 Tam ling 5.146.084.561 1.841.671.060 1(9 quy, k9 el/cc ngin han 133.587.030 Phai thu khac 508.889.604 308.988.236 Thai thu dai han khae 257.466.549.481 302.466.549.481 COng ty CP tir van qui hoach va !Mat trien DO thi 3.648.927.781 3.648.927.781 Gong ty CO phan Gach trang tri Thanh Danh 6.306.121.666 6.306.121.666 Cong ty CP Dau tu fly dimg Giai tri DM Duong 51.421.241.157 51.421.241.157 Char xir 1' theo ket luan thanh tra KCN Cai Mep 5.238.045.451 5.238.045.451 Cong ty Co phan Kim Thach 1.223.487.512 1.223.487.512 Cong ty CO plias Dail tir Binh Phil 189.608.725.914 234.608.725.914 Ky guy, kY Circe dai ban 20.000.000 20.000.000

Cong 321.081.183.495 469.863.266.864

Phai thu khac la cat ben lien quan COng ty CO phan DAM ta Binh Phil 2.530.645.200 2.530.645.200 Cong ty TNHH MTV Xay dung Binh Minh 134.595.677 115.503.367.204 Cong ty CO phan Kim Thach 9.270.249.147 1.223.487.512 Cong ty CP Xay dtmg SO 1 7.462.318.500 7.462.318.500 COng ty CP Sai Gen Xay Ding 1.980.000.000 1.980.000.000 a:511g ty LD Khach san Grand Imperial Sai Gen 33.915.000.000 33.915.000.000 Cong ty CP Phat trien sal Gen 1.231.710.000 1.231.710.000

Hang tan kho

30/06/2017 01/01/2017

VND VND Gia tri Dty phong Gia tri Diy phong

Hang hod, bat dOng san 17.625.299.354 17.330.810.088

Cong 17.625.299.354 17.330.810.088

Chi phi tra trwerc 30/06/2017 01/01/2017

VND VND

Chi phi tra throat ngan han Chi phi tra trwere dal 3.215.281.114 5.340.602.980 COng cp, clung cii cha phan b6 346.807.236 563.289.820 Chi phi tra truot dai ban khdc 2.868.473.878 4.777.313.160

ging 3.215.281.114 5.340.602.980

8. Tang, giam tat sari c6 dinh hitu hinh

Nguyengia

Nha cira, vat kien trac

May !floc thiet bj

Phircing tien v4n tlti

Thiet bi quan

Tai san ca alinh lihac

Don Id 1/ND

TOng cOng

SO du dau nam 47.309.646.050 25.153.128.754 8.254.327.238 3.664.310.629 339.870.235 84.721.282.906 SA tang trong kj, SO giam trong kj, SO du. cutii IcY 47.309.646.050 25.153.128.754 8.254.327.238 3.664.310.629 339.870.235 84.721.282.906

Gilt tri hao mon luykê SO du clAu nam 24.295.411.023 22.969.414.275 5.507.142.546 3.499.614.211 339.870.235 56.611.452.290 SO tang trong 128.700.530 3.243.348 251.235.636 35.283.762 418.463.276 - KhAtt hao trong kj, 128.700.530 3.243.348 251.235.636 35.283.762 418.463.276 So du' cuai ItY 24.424.111.553 22.972.657.623 5.758.378.182 3.534.897.973 339.870.235 57.029.915.566

Gilt tri can lai Tai ngay dau nam 23.014.235.027 2.183.714.479 2.747.184.692 164.696.418 28.109.830.616 Tai ngay eutii 22.885.534.497 2.180.471.131 2.495.949.056 129.412.656 27.691.367.340

Nguyen gia tai san da khAu hao het tai ngay 30/06/2017 la: 36.040.598.694 dang (tai ngay 31/12/2016 la: 35.988.327.358 dng).

Nguyen gia tai, san ngitng kliau hao do khong con sir dung vã dang cher thanh l 2 tai ngay 30/06/2017 la: 55.341.624.429 ding.

17.314.506.796 1.355.696.018 18.670.202.814

17.314.506.796 1.355.696.018 18.670.202.814

664.629.526

664.629.526

18.185.958

18.185.958 682.815.484 682.815.484

17.314.506.796 17.314.506.796

691.066.492 18.005.573.288 672.880334 17.987.387.330

Tang, giam tai san e6 dinh vO hinh

Nguyen, gia S6 du dau nam Mua trong IcY SO du. cuOi Icy Gia fri hao mon luy kt SO du dau nam Khali hao trong SO do ea& lit Gia tri con Lai Ti ngay daupnarn Tai ngay cuOi

Tang, giam bat dOng san dam tu

Quyen sy &pig tit

Don vi tinh: VND Phan mm

may tinh

428.685.000

428.685.000

339.285.538 27.685.830

366.971.368

89.399.462 61.713.632

Dan vi tinh: VND Nha cira vat

kin true Tang cOng Nguyen,gia SO du dau riam SA tang trong Icy SO du cuOi Gia tn hao mon 1u k SA du dau nam Khau hao trong SO du. cu6i kt Gia tri can lai Tai ngay dau,nam Tai ngiy mall ick

11. Chi phi sin )(nit kinh doanh do' dang dai hn 30/06/2017 01/01/2017

VND VND

Chi•phi san xuat kinh doanh dO dang dai han

Ccmg gia gee hang tan kho

Chi phi sin xut kinh doanh der dang gam:

996.418283.531 996.418.283.531

894 022 233.893 894.022.233.893

30/06/2017 VND

01/01/2017 VND

Dv an Quan 9 Dv an khu ding nghiep Cái Mep Mat bang 213-216 Linh Trung, Thu Dim Dv an 553 Xo Viet Nghe Tinh, Binh Thanh Dv an 636A XO Vitt Nghe Tinh, Binh Thanh Dv an 79B LS/ Thuong Kiet, Quan Tan Binh Tea nha van phong 184 Nam KY Khoi Nghia

20.252.159.836 753.538.485.229 82.289.111.409 28.617.790.717 38.588.169.631 27.572 .394.644

6.495.149.533

20.252.159.836 638.586.965.441

82.289.111.409 45.617.707.249 64.126.754.416 26.969.988.130

6.206.641.933

25.391.022.981 169.272.567

7.754.241.852 3.721.998.972 2.028.486.160

996.418.283.531

169.272.567 51.159.800

7.754.241.852 1.100.951.872

897.279.388

894.022.233.893

30/06/2017 VND

61.366.250.206 270.416.706

1.923.460.093 11.211.578.633 2.571.734.000

26.655.231.047 18.733.829.727

937.905.533 937.905.533

62.304.155.739

01/01/2017 VND

78.765.356.162 270.416.706 100.361.500

1.159.712.604 1.923.460.093 5.775.036.698

47.146.284.382 22.390.084.179

937.905.533 937.905.533

79.703.261.695

270.416.706 100.361.500

1.923.460.093

270.416.706

1.923.460.093

30/06/2017 VND

85.441.022.981 60.000.000.000 25.391.022.981

50.000.000 7.530.600.000 7.530.600.000

01/01/2017 VND

60.050.000.000 60.000.000.000

50.000.000 7.530.600.000 7.530.600.000

92.971.622.981 67.580.600.000

Dv an mg bang 1300 Kha Van Can Cling trinh mat bang 46/11 Nguyen Can Van Lap dat h th6ng thoit ntrec HDPE Dv an chung cu Gia Pha, Q.6 KCN My Xuan BI - Dai throng Dv an Ichac

COng

Phai tra ngtroi ban

Phil tra ngtreri ban ngAn ham Cong ty TNE111 MTV ray dtmg Binh Minh Cong ty CO phan Khoang san va Dau fix Sai Gen Cong ty CO phan pau nr Nam Long Cong ty CP SG Dau tu Ky thuat Xay dung ECI Gong ty TNBH PT Cong nghe va MT A &mg Cong ty TNHH Tap doan Thang may TB Thang Long Cong ty CP DT XD TM Khang Nam Phai tra nguti ban khac Phai tra ngtrei ban dai han Phai tra ngueri ban khac dai han

Cifing

Phai tra nguiri ban 11 cac ben lien quan: Cong ty TNHH MTV Xay dtrng Binh Minh Cong ty CO phan Khoang san va Dku tu Sai Gen C6ng ty CP SG Dau hr Ky thuat Xay dtmg ECI

Nguiri mua tra tin trtrerc

Ngtreri mua tra lien truck ngan han Cong ty CP Dau hr va That trier) Nguyen Kim Cong ty TNBH SX TM DV Yen Khanh Khach hang Ichac Ngueri mua Ira -lien tit& dai han COng ty CO phan Dau tr Le V5

Ceng

14. Thue' va cac khoi:a phai nep nha ntrot

Chi lieu 01/01/2017 - Se phai np St) dä np 30/06/2017

VND

trong icy

trong lit VND

Thue gia tri gia tang

15.489.642.297 18.936.437.715

34.426.080.012 Thue thu nhap doanh

(2.925.212.209)

5.112.229.044

2.869.883.550

(682.866.715) nghiep Thue thu nhap ca nhan

2.644.598.574

499.994.924

3.020.702.979 123.890.519

Thug nha dat va tign thu8 dat Cac Ioai thue khac Cac khoan phi, 11e phi vã cac khoan phai nOp khac

CQng

1.516.373.949 27.745.282.920 27.643.058.668 1.618.598.201

26.328.981.502

1.907.815.480

28.236.796.982 10.194.451.931 32.744.948.053 22.813.397.013 20.126.002.971

53.248.836.044 86.946.708.136 119.009.919.204 21.185.624.976

Ghi chti:

Thu e va cac Ichoin phai nOp nhl nutc: 21.868.491.691 deng Thua thu nhap doanh nghiep nQp thira: 682.866.715 deng

15. Chi phi phai tra

30/06/2017 VND

01/01/2017

VND

Chi phi phai tra ngin ham Chi phi piai tra dai han Chi phi dv an 553 Binh Quoi Chi phi dtr an 636 X6 Viet Nghe Tinh

CQng

68.945.942.095 31.224.702.943 37.721.239.152

68.945.942.095 28.094.341.418

28.094.341.418 28.094.341.418

Doanh thu chira thtyc hiQn

30/06/2017 VND

Doanh thu chin thuc hiQn ngEl hart Doanh thu chin thirc hien ngin han khac Doanh thu chin thut hiQn dli hart Doanh thu chtra thve hien do thu tian truot ciia az du in elm ding ty

CQng

Phai tra khic

30/06/2017

VND

01/01/2017 VND

39.347.204.059 39.347204.059

39.347.204.059

01/01/2017

VND

Phai -Era ngin han khdc .Bao hi'em xa hOi Nhan k2 quy kY °trot ngan ban Phai tra kinh phi bao tri Di xay dung so 2 Phai tra ngan hart khac Phi tra dal hart khat Nhan k guy' dai han Cong ty Lien doanh Neetaco C8ng ty CP Dau tu vi Phat Ulan Hating Phai tra dal han khac

CQng

8.451.507.715

84.500.000 2.960.229.918 2.573.078.655 2.833.699.142

12.479.132.103 5.608.621.101 4.008.353.280 1.273.293.364 1.588.864.358

5.673.623.682 2.182.950

578.000.000

2.573.078.655 2.520.362.077

11.919.292.291 5.084.781.289 4.008.353.280 1.273.293.364 1.552.864.358

20.930.639.818 17.592.915.973

18. Vay va nq ante tai chinh

01/01/2017 VND

Tang VND

Giam VND

30/06/2017 VND

Vay ngAn hn 108.865.969.865 17.745.628.731 125.896.598.596 715.000.000 Ngan hang BIDV chi nhanh TPHCM (a)

215.000.000 215.000.000

Nan hang C6ng thuong chi nhanh TPHCM (b)

500.000.000 500.000.000

Ngan hang TMCP Buu dien Lien Viet (c)

108.150.969.865 17.745.628.731 125.896.598.596

Vay dli hn 223.077.318.067 175.150.540.098 22.867.457.283 375.360.400.882 Ngan hang TMCP Buu dien Lien Viet (c)

ging

223.077.318.067 175.150.540.098 22.867.457.283 375.360.400.882

331.943.287.932 192.896.168.829 148.764.055.879 376.075.400.882

19. Van chil siir7ru

Bang G6I chi& bin dang cila van an se. hiru

Von du fir cha cliii ser liiu

Quy du phat trien

Quy ha trq sap xep doonh nghiep

Quy khaF thuac von CSH

Dan vi tinh: VND

Lqi nhutin sou thud atm phfin phai Cang

SO du. au nam 1.091.953.124.482 119.505.668.525 572.424.371.888 15.180.308.639 1.799.063.473.534 Tang (gidm) do sap nhdp 8.666.672.876 3.790.694.041 1.130.281.051 (74.574.618.998) (60.986.971.030) Lai tong nam tutu 172.660.711.886 172.660.711.886 Dieu chinh phan phOi quy Mm 2014 theo nghl guy& (446.074.879) (534.475.121) (980.550.000) Dieu chinh phan phoi lgi nhuan nam 2014 vdo NSNN 542.415.204 542.415.204 Tdm trich7quY tam 2016 51.798.213.566 (60.815.928.566) (9.017.715.000) NOp Igi nhudn Mm 2016 vao NSNN (37.260.164.322) (37.260.164.322) Bien dOng khac (4.619.882.630) (978.081) 9.548.070.455 (2.903.613.749) 2.023.595.995 SO du. coal Ham trate 1.095.999.914.728 174.647.523.172 581.972.442.343 1.130.281.051 12.294.634.973 1.866.044.796.267

Lai trong IcY nay 53.312.979.361 53.312.979.361 Tdm trich quy dau tu Oat then ky nay 15.993.893.808 (15.993.893.808) Tdm trich guy khen thuOng, phOc Igi nay (4.574.137.500) (4.574.137.500) Nidp lgi nhudn vao NSNN ky nay (32.744.948.053) (32.744.948.053) Tang tong ky nay 6.017.982.291 6.017.982.291 Sd dir cuoi kY nay 1.095.999.914.728 190.641.416.980 587.990.424.634 1.130.281.051 12.294.634.973 1.888.056.672.366

20. Cac khoan tune ngoai bang can diCi. k toan 30/06/2017 01/01/2017

VND VND

No khe dot da xir Phai thu 23.345.484.614 23.345.484.614 Phai tra. 6.523.992.720 6.523.992.720 Ngoai to' cac loai (USD) 150,22 150,22

VI. THONG TIN BO SUNG CHO CAC RTIOAN MITC TRINH BAY TRONG BAO CAO 'CET QUA. HOAT BONG KINH DOANH

Tir 01/01/2017 clOn 30/06/2017

VND

Tir 01/01/2016 den 30/06/2016

VND

Doanh thu bin hang va cung cip dich vn 287.344.459.053 104.502.242.831 Doanh thu hop ling xay dung 103 .826.050.931 57.612.991.044 Doanh thu ban can h0 va nen dat 153.807.347.953 34.516.017:913 Doanh thu cung cap dich 29.711.060.169 12.373.233.874

Cie khoin giam trir doanh thu 51.739.627 328.098.170 Giam gia hang ban 51.739.627 328.098.170

Doanh thu thnin ban hang và cung cap filch v.() 287.292.719.426 104.174.144.661 Doanh thu thuan hop thing xay dung , 103.774.311.304 57.471.088.329 Doanh thu thuan ban can 110 va nén dat 153.807.347.953 34.516.017.913 Doanh thu thuan cung cap dich vu 29.711.060.169 12.187.038.419

Gia von hang bin Tir 01/01/2017 Tir 01/01/2016 an 30/06/2017 dOn 30/06/2016

VND VND

Gia von dm hop dong xay Mpg 103.758.811.302 57.473.747.502 Gia van ban can ha va nan (lit 119.445.113.529 27.509.904.873 Gia vein cila dich vu da cung cip 19.336.308.798 1.398.226.676

COng 242.540.233.629 86.381.879.051

Doanh thu hot dOng tai chinh

Lai flea girl, tien cho vay CO tire, lvi nhuan dtrqc chia Lai chenhl8ch tY gia dä °Inc hilen

COng

Tir 01/01/2017 den 30/06/2017

VND

Tir 01/01/2016 den 30/06/2016

VND

3.467.585.780 35.697.611.500

4.074.917.633 54.265.419.700

64.636.440

39.165.197.280 58.404.973.773

Chi phi 'Eli chinh Tie 01/01/2017 Tir 01/01/2016

den 30/06/2017 den 30/06/2016 VND VND

Chi phi tai .chinh khac 27.500.000 269.470.583 COng 27.500.000 269.470.583

Chi phi ban fling Tir 01/01/2017 Tie 01/01/2016

den 30/06/2017 den 30/06/2016 VND VND

Chi phi nguyan 1i8u, vat li8u, Gong en 36.855.545 Chi phi cho nhan vi8n 93.849.000 Chi phi khau hao tai san c6 dinh 332.015.304 Chi phi djch vii mua ngoai 9.887.732 Chi phi bang ti8n khac 165.802.810 323.846.464

°Ong 165.802.810 796.454.045

8. Chi phi quan 13", doanh nghib Tir 01/01/2017 Tie 01/01/2016

den 30/06/2017 den 30/06/2016

VND VND

Chi phi nguy8n 1i8u, vat 1i8u, tong cu 2.648.063.991 2.453.478.395 Chi phi cho nhan vien 13.790.204.146 14.049.794.073 Chi phi khau hao tai sin c6 dinh 456.716.714 87.220.099 Chi phi dcr pheng 5.605.431.475 Chi phi clIch vp mua ngoai 1.352.724.733 2.903.685.215 Chi phi bang ti8n khac • 8.692.593.519 7.742.359.017

qng • 26.940.303.103 32.841.968.274

Thu nh'ip khic Tir 01/01/2017

den 30/06/2017

VND

Tir 01/01/2016 dn 30/06/2016

VND

Thu nhap tit Imp tac kinh doanh 2.440.431.815 2.716.824.699 Thu nhap tit thñ lao cho nguiti dui dien von 561.691.000 521.272.824 Thu nhap tien dien mac va phi quart ly mat bang . 1.920.815.111 1.375.601.872 Thu nhap khac 1.506.528.469 788.087.873

ging 6.429.466.395 5.401.787.268

Chi phi khic Tir 01/01/2017 Tir 01/01/2016

den 30/06/2017 den 30/06/2016

VND VND

Chi phi thu lao cho nguiti di dien vein 561.691.000 521.272.824 Chi phi tien dien, nuac cho thue mat bang 1.964.086.845 2.063.734.614 Chi phi khac 2.262.557.309 545.943.801

COng 4.788.335.154 3.130.951.239

Chi phi thue thu nIfip doanh nghi4 hien hanh

Thue thu nhap doanh nghiep phai nep,ditgc xác dinh voi thue suat la 20% ten thu nhap chlu thug. Rieng Chi nhanh Campuchia chju thue suat theo quy dinh v thue cna Inuit se. tai.

Bang ink tinh mUc thue thu nhap doanh nghiep hien hanh dugc trinh bay duoi day:

Tir 01/01/2017 ten 30/06/2017

VND

Tir 01/01/2016 den 30/06/2016

VND

T6ng loi nhuan ke toan tilt& thue 58.425.208.405 44.560.182.510 Cac khoan dieu chinh tang 2.833.548.316 2.904.019.937 Ck khoan dieu chill giam 35.697.611.500 54.265.419.700 Teng thu nhap tinh thue 25.561.145.221 (6.801.217.253) Thue silk thue thu nhap doanh nghiep 20% 20% Chi phi thue thu nhap doanh nghiep hien hanh 5.112.229.044 Chi phi thue thu nhap cna Trung tam CMC 412.575.815

Ting chi phi thue thu nh'ip doanh nghi4 hien hanh 5.112.229.044 412.575.815

Chi phi sin xuat kinh doanh theo yeu t6 Tir 01/01/2017 Tir 01/01/2016

d6n 30/06/2017 den 30/06/2016

VND VND

Chi phi nguyen lieu, vat lieu 104.619.292.341 24.575.518.602 Chi phi nhan ding 32.237.871.945 22.233.788.598 Chi phi Ichau hao tai san c6 clinh 464.335.064 496.133.932

"\,ter-InV

TRAN KIM HOAN EN VAN KHol

49 TONG '0% CoNG TY Lb' DVNG

SAI GON * 'MACH WHI(M FICIUH4N *

MOT THANH VI.2%

, Ip H

/1.141 a/ A

Chi phi dich vii mua ngoai 181.672.599.812 87.114.977.758 Chi phi HAL bang tien 53.048.290.018 26.704.427.244

Clang 372.042.389.180 161.124.846.134

VII. NH-ONG THONG TIN ICHAC

1. .Thong tin ve the ben lien quan

Trong kY, Tang Cong ty phat sinh cac nghiep lin chit yeu vat cac ben lien quan nhu sau:

Cac ben lien quan Mai quan h Nei dung nghiep vu Gia trj giao dich (VND)

Cong ty C phan Dau tu Binh Phil C8ng ty lien kat Nhan ca tire 1.771.452.000 C6ng ty CO phan .Tu van Kieft trite va Xay dung

ang ty lien ket Nhan c6 tire 153.000.000

Cong ty CO phan Xay dung S6 1 Cong ty lien ket Nhan ea tire 2.487.439.500 Cang ty CO phan SG Xay dung Cong ty liOn ket Nn c6 tire 1.980.000.000 Cong ty TNED1Kbach sari Lien doanh Thu Ioi nhuan 27.264.000.000 Grand Imperals Sai Gen C6ng ty Co phan Phat then Sai Ben lien quan Nhanc6 tire 1.231.710.000 Gan

Ngtrbi 1p bieu

Phu trach k Wank uts Lng Clam dac /

•