rv ngt VIpr Phfccafefcdn.com/2018/vhm-hn-18q2-1533007534940.pdfcONc rv cO pHAN vINHoMES 36...

cONc rv cO pHAN vINHoMES36 :300712018/CV-VH

v/v; Gidi trinh chanh lQch bdo cdo tdich{nh riAng vd hqp nhiit Quy II ndm 2018

CQNG HOA XA ngt cHU NGHIA VIpr NAMDQc lflp - Trp do - H4nh Phfc

'f)CAHa NQi, ngdy 30 th6ng 07 ndm 2018

crAr rRiNH BAo CAo TAI CHINH RJtNG, HgP NHAT QUV II NAM 2018

K{nh eiri: Uy Ban Chung Kho6n Nhd Nu6c

So Giao dich Chtmg kho6n Thinh ptrO HO Chi Minh

Cdn cri theo khoAn 4, di6u 11, chucrng III, Th6ng tv I5512015/TT-BTC, ban hirnh ngdy0611012015 vh co hiQu lr,rc tri ngity llIl2016 cua Bg Tai Chinh hu6ng d6n v€ c6ng b6 th6ng tintrOn thf trucrng chimg khodn, C6ng ty CO phAn Vinhomes ("C6ng ty Vinhomes") xin dugc gi6itrinh trudng hcr-p lqi nhu?n sau thu6 TNDN thay d6i tt l0% tro l6n so v6i cirng kj'ndm tru6c:

Loi nhuAn sau thu6 TNDN theo b6o crlo ri6ng cria C6ng ty Vinhomes qu;f II nam 2018t1ng22.463% so vdi Quy II ndm20l7 chtr yi5u ld do nam 2018 C6ng ty Vinhomes nh4ns6p nh4p ba c6ng ty mdi ld Cdng ty C6 phAn EAu tu XAy dpg Tdn Li6n Ph6t, Cdng tyC6 phAn Kinh doanh vd Quan lf B6t dQng sAn Vinhomes, C6ng ty TNHH Ph6t tri6nTh6 thao vd Giii tri M6 Tri; theo d6 c6c dU 6n Uat Ogng sdn thu$c c6c cdng ty ndy trothinh c6c du 6n ctra C6ng ty Vinhomes, c6c dU 6n bao gdm Vinhomes Central Park,Vinhomes Riverside 1, Vinhomes Greenbay, Vinhomes Thdng Long, d6n t6i doanh thu(chri yiiu lir doanh thu tir chuyi5n nhugng B6t dQng sAn) cung lqi nhuAn tdng manh sovdi cirng kj'ndm trudc. Ngodi ra, Cdng ty Vinhomes cffng ph6t sinh th€m thu nh4p tuhoat dQng hqp t6c kinh doanh c6c dU 6n Vinhomes The Harmony, Vinhomes GoldenRiver, Vinhomes Imperia vd Vinhomes Dragon Bay.

Don vi tfnh: D6ng

Chi ti6u Quf IInim 2018

Quf II nIm2017 Ch6nh l6ch ri t9

'f-6.\+**+'\e,\-;t

Lgi nhufln sauthui5 TNPN -86o c6o ri6ns

5.437 .673.857.264 24.099.887.330 5.4t3.573.969.934 22.463%

Lgi nhufn sauthui5 tNoN -86o ciio hqpnhdt

3.882.035.153.2 r 8 6.893.746.728 3 .87 5.t41 .406.490 s6.2r2"4

Lqi nhufn sau thu6 TNDN theo b6o c6o hgp nhdt cira C6ng ty Vinhomes Qu;f II ndm2018 tang 56.212% so v6i Qu;f II ndm2017 chir yi5u cfrng do nguy€n nhdn tr0n. Ngodira, trong ndm 2018 C6ng ty Vinhomes dd mua th6m cilc cdng ty con m6i ld chu dAu tucua c6c dg 6n U6t AEng sdn, trong d6 dp 6n Vinhomes Golden River dd ph6t sinh doanh

thu tir chuy6n nhugng n6t Aqng sdn, dAn t6i doanh thu vir lqi nhu?n tdng m4nh so v6icirng kj,ndm tru6c. 4;r-

COPIC TY CO PHAN VINHOfiI"/

tt*t

tiri chinh

,/

G6ng ty C6 phdn Vinhomes

86o c6o tii chinh hqp nhAt

Quy 2 ndm 2018

COng ty C6 phAn Vinhomes

MUC LUC

ThOng tin chung

Bdo c6o c0a Ban Gi6m d6c

Bdng cAn a6i te todn hgp nhAt

86o cdro kdt qud hoat dOng kinh doanh hEp nh6t

86o c5o luu chuy6n ti€n t€ hqp nhAt

Thuy6t minh b6o c6o tiii chinh hqp nhAt

Phu luc:

Co c6u t6 chuc taingdry 30 thdng 6 nim 2018

Trang

1-2

4-6

7-8

9 - 10

11 -48

49-50

Cong ty C6 phAn Vinhomes

rnOruc TIN cHUNG

c6ruc wCdng ty C6 pnAn Vinhomes ("COng ty"), t6n tru6c d6y ld C6ng ty C6 phAn Ph6t tri6n D6 thi Nam Ha NQi ld mQtc6ng ty c6 phAn dugc thirnh l?p theo Luit Doanh nghiQp crla Vigt Nam theo GiSy Chrlng nhfn Ding kf Kinhdoanh s6 0103022741, do Sd K6 hoach vd DAu tu thdnh pn6 na Noi c6p vAo ngdy 6 th5ng 3 ndm 2008 vddusc cAp hi Gi6y Ch0ng nhfn Ding kf Kinh doanh C6ng ty C6 phAn s6 Ot OZOZT 977 vito ngdy 5 th6ng 8 nim2010. Theo GiSy ch0ng nhfn ddng kf doanh nghiQp srla d6ilAn thrl 19 dugc cAp ngdy 2 th6ng 2n6m2018,C6ng ty tluqc ct6it6n thdnh C0ng ty C6 phAn Vinhomes. GiSy chrlng nh?n ddng kf doanh nghigp sOa tt6i voilAn srla e6i gin nn6t ta lAn th0 23, duEc cAp ngdy 12 th6ng 6 n6m 2018.

Hoat d0ng chinh trong kV hien tai cOa COng ty ld ph6t tri6n vd kinh doanh o6t eOng sdn, cho thud vdn phdng,cung c5p dich vv quin lf UAt O0ng sin vir cac dich vr,r li6n quan.

COng ty c6 trr,r sd chinh dit tai s6 458, pn6 Uinn Khai, phuong Wnh Tuy, qu?n Hai Bd Trung, thanh ph6 HaNOi, ViCt Nam. Dia di6m kinh doanh cOa C6ng ty dit tai s6 7, duong Blng Ldng 1, khu dd thi sinh th5iVinhomes Riverside, Phuong Viet Hung, Quin Long Bi6n, Thdnh pn6 na NOi, Viet Nam.

Hq DoNG OUAN rR!

C6c thdrnh vi6n HQi d6ng Qudn tri trong k!'vd vdo ngdy lfp b6o c6o ndy nhu sau:

Ong Phqm Nh?t VuqngBd Mai Huong NgiBd Nguy6n Dieu LinhOng Nguy6n Vigt QuangBd Cao Thi Hd AnOng Varun KapurOng Mueen UddeenOng Phqm Thi6u HoaBd Nguy6n Mai Hoa

BAN KEM SOAT

Ong Pham Kh6i Nguy6nBa LC Thi Kim ThanhBd Dodn Thi Thu MaiBa LC Thi Duy6nBd Dodn Thi Bich NggcBd Dodn Thi Ha

Ch0 tichCh0 tichThdnh vi6nThinh vi6nThdnh vi6nThdnh vi€n dQc lapThdnh vi6n dOc l?pThdnh vi€nThdnh vi6n

Trudng banTrudng banThdnh vi6nThdnh vi6nThdnh vi,6nThAnh vi6n

C6c thdnh vi6n Ban ki6m so6t trong k!'vd vdo ngdy l6p b6o c6o ndy nhu sau:

86 nhiQm ngdy21 th6ng 2 ndm 2018MiSn nhi€m ngdy 21 thdng 2 n6m 201886 nhiem ngdy21 th6ng 2 nim 201886 nhigm ngAy 21th5ng 2 nim 201886 nhiOm ngdy21 th6ng 2 nim 201886 nhiem ngdy 21 th6ng 2 nim 201886 nhiQm ngdy21 th6ng 2 ndm 2018Mi6n nhiOm ngdty 21th6ng 2 ndm 2018MiSn nhiem ngiry 21 th6ng 2 ndm 201 8

86 nhiem ngdy21 th6ng 2 ndm 2018Mi6n nhi€m ngdy 21 thdng 2 n6m 201886 nhiQm ngity 21th5ng 2 ndm 201886 nhigm ngdy21 th5ng 2 nim 2018MiSn nhigm ngdy 21 thdng 2 ndm 2018MiSn nhigm ngiry 21 thSng 2 ndm 2018

C6ng ty C0 phAn Vinhomes

snN rONc orAu sOc

C5c thAnh vi6n Ban T6ng Gi6m d6c trong k! vA vAo ngdy tqp b6o c6o ndy nhu sau:

Bd Nguy6n DiQu LinhOng Nguy6n ViQt Quang

Bd Nguy6n Thi Thu Hodi

Ong Douglas John FarrellBd Nguy6n Nggc Thriy LinhOng Nguy6n DOc QuangBd Nguy6n Mai HoaOng Phqm Thi6u HoaBd Mai Thu Th0yOng Nguy6n Vdn Trai

Ba Phi Thi Thuc Nga

T6ng Gi6m d6cT6ng Gi6m d6c

Ph6 T6ng GiSm d6c

Ph6 T6ng Gidm d6cPh6 T6ng Gi6m d6cPh6 T6ng Gi6m d6cPh6 T6ng Gi5m d6cPh6 T6ng Gi6m d6cPh6 T6ng Gi6m d6cPh6 T6ng Gi6m d6c

Ph6 T6ng Gidm d6c

86 nhiQm ngiy 1 3 th6ng 2 ndm 201 8Mi6n nhi€m ngdy 13 th6ng 2 ndm 201886 nhiem ngity 21th6ng 2 ndm 2018,miSn nhiQm ngdy 04 thdng 6 ndm 201886 nhigm ngdy21 th5ng 2 ndm 201886 nhiQm ngdy21 th6ng 2 ndm 201886 nhiem ngdy 21 th6ng 2 ndm 2018Mi6n nhiQm ngdy 21 th6ng 2 ndm 201886 nhiQm ngdy21 th6ng 2 nim 2018Mi6n nhigm ngdy 21th6ng 2 ndm 201886 nhigm ngdy 01 th6ng 6 nim 2018

Mi6n nhigm ngity 21th6ng 2 ndm 2018,b6 nhi6m ngdy 8 th6ng 6 ndm 201 8

NGUO| DAr DrFN rHEO PHAP LUAT

Ngudi tlSi-diQn theo ph6p lu?t c0a C6ng ty tir ngdy 01 th6ng 01 ndm 2018 tOi ngdy 22 th5ng 02 ndm 2018 tdOng Nguy6n Vi0t Quang. Nguoi dai dien theo ph5p luit cii C6ng ty tir ngdy za tnang 02 nlm 2018 tdi ngdylQp b5o c5o ndy ld Bd Nguy6n Digu Linh, T6ng Gi6m d6c.

Ba LC Thi Hdi Y6n duqc ngudi dqi dien theo ph5p luft c0a C6ng ty 0y quydn kf b5o c6o tdi chinh c0a C6ng tytheo GiSy riy quydn ngdy 1 th6ng 3 ndm 2018.

COng ty C6 phAn VinhomeseAo cAo cOn sRNl crAu oOc

Ban T6ng Gi5m d6c COng ty C6 pnAn Vinhomes ("C6ng ty'') trinh bdy b6o c6o ndy vd bdo cao tdri chinh hqpnh6t cOa C6ng ty vir c6c c6ng ty con (sau cliy gpi chung-ld "COng ty vir cdrc cOng ty con") cho giai doqn tdichinh k6tthtc ngdy 30 thSng 6 n6m 2018.

TRAcH NHTFM cOA BAN GnM DOc D6tvdt eAo cAo rAtcHiNH Hgp NHAIBan T6ng Gi5m d6c chiu tr6ch nhigm tl6m b6o b6o c6o tdi chinh hqp nhAt cho tirng k! k6 toan ph6n 6nh trungthuc vd hEp lf tinh hinh tii chinh hEp nndt, t6t qui hoqt dQng kinh doanh hqp nh6t vd tinh hinh tuu chuy6n tiAntihqp nn6t c0a gOng ty vd c6c c6ng ty con trong k!,. Trong qu6 trinh lfp bdo c6o tdri chinh hgp nnSt nay, BanT6ng Gi6m ct6c cAn phii:) h,ra chgn c6c chinh s6ch k6 to6n thich hEp vd 5p dung c5c chinh s6ch ndy mQt c6ch nhAt qu6n;) thgc hiQn c6c d6nh gi6 vd uoc tinh mgt c6ch hEp tf vA thfn trong;) n6u 16 c6c chuAn mr,rc k6 to5n 6p dqrng cho C6ng ty vd c6c c6ng g con c6 duEc tu6n thrl hay kh6ng vd t6tci nh0ng sai_lgch trqng y6u so vdi nh0ng chu5n myc ndy d6 dugc trinh bdy vd gidi thich trong b6o c6o tdichinh hqp nh6t; vd> lqp bao c6o tdi chinh hqp nh6t tr6n co sd nguy€n t5c hoat dQng li6n tuc trrlr truong hqp kh6ng th6 cho ringC6ng ty vd c5c c6ng ty con s6 ti6p tuc hoat dQng.

Ban T6ng Gi6m d6c C6ng ty chiu triich nhipm dAm bio vigc c6c s6 s5ch k6 to6n thich hgp dugc tuu giir d6phin 6nh tinh hinh tdi chinh hop nn6tc0a C6ng ty vd cdrc c6ng ty con, vdi m0c dQ chinh x6c hqp ty, tai bAt kythoi di6m ndo vd dim bAo ring c6c s6 s6ch k6 to6n tudn th0 voi ch6 ctQ k6 to6n d6 duEc 6p dung. Ban T6niGi6m d6c c0ng chiu h6ch nhigm vd vigc qudn lf cac tdi sin crla COng ty vdr c5c cOng ty con, do OO pnai tnqr-hiQn c6c bien ph6p thich hEp dB ngdn chin vA ph6t hign c6c hdrnh vi gian lfn vdr nhirng vi pham kh5c.

Ban T6ng Gi6m d6c cam k6t d5 tuAn thri nhfrng y6u cAu n€u tr€n trong viQc l{p b6o cao tdi chinh hgp nnat tCmtheo.

CONG E6 CUe BAN T6NG GIAM o6cTheo f ki6n crla Ban T6ng Gi6m d6c, b6o c6o tdi chinh hgp nh6t kdm theo phin 6nh trung thqrc vd hgp lf tinhhinh tdi chinh hgp nh6t crla Cdng ty vdr c5c c6ng ty con vdo ngdy 30 th6ng 6 ndm 2018, fet qu6 hoat dOng kinhdoanh hqp nnAt va tinh hinh luu chuy6n tiBn t0 hEp nh5t cho giai tloqn trii chinh k6t thric cirng ngdy, phir hEpvdi c5c ChuAn mvc k6 to6n Vigt Nam, Ch6 tlQ kO todn doanh nghiQp ViQt Nam vdr c6c quy dinh pnap ry c6 ti,Onquan d6n viQc lip vd trinh bdy b6ot5o

Gi6m d6c:

y b6ot5o tai chinh hqp nh5t.

y^trll

Ha NQi, Vipt Nam

C6ng ty C6 phdn Vinhomes

eANc cAN sor xE roAru ngp ruHArNgdy 30 th6ng 6 ndm 2018

B01a-DN

Don vi tinh: VND

Md s6 r// sAN Thuydtminh

Ngdy 30 thdng 6 ndm2018


100

110

111112

120

123

130

131

132135136

137

140141149

150151152153

155

TAI SAN NGAN HAN

Tidn vir cdc khofln tvong dr,wng Udn

1. Ti6n2. C6c khodn tuong duong ti6n

Diu ttttdti chlnh ngin hgn

1. DAu tu n5m gi0 d6n ngdy d6o han

C6c khodn phii thu ngdn hgn- Phai thu nqSn han c0a kh6ch1. nang2. Tri trudc cho ngudi b6n ngSn hqn3. Phdi thu vd cho vay ngin hgn4. Phii thu ngSn han khAc

^ Du phOng phdi thu ngin hqn kh6ool

Hdng tdn kho1. Hdng tdn kho2. Drr phdng gidm gi6 hdng tdn kho

Titi sirn ngdn h1n kh6c1. Chi phi trd tru0c ng6n hqn2. Thu6 GTGT dugc khAu trir3. ThuS vd c6c khoAn kh6c phdi thu

Nhd nudc4. Tdi sdn ngSn hqn kh6c

tv.

4

5

6.1

6.278

9

1019

11

79.163.369.773.197

4.709.599.887.522

1.056.804.069.8393.652.795.817.683

I .192.83E.995.291

1.192.838.995.291

19.369.475.733.756

6.339.469.933.905

6.054.487.789.4604.769.599.942.OO22.317.909.1 1 8.885

(11 1.991.050.496)

36.189.353.008.29336.289.489.175.595

(100.136.167.302)

17.702.102.148.3341.589.867.240.965

245.586.081.573

35.766.259.780

15.830.882.566.016

4.421.050.167 .080

1 .561 .577.770.818

818.341.400.251743.236.370.567

u.774.715.203.806

11.945.377.777 .386

1 .695. 194.896. 1479.477.O28.513.4311.755.862.686.147

(98.748.669.3051

17.006.259.676.99217.265.369.555.979

(259.109.878.9871

1.078.497.515.464786.169.470.4U

83.535.446.363

2.214.131.652

206.578.466.985

COng ty C6 phAn Vinhomes Bola-DN

sANrc cAN o0r rE roAn ngp runAr (ti6p tneo)NgAy 30 thSng 6 ndm 2018

Don vitinh: VND

ttl6 s6 IAl sIN rnuyetminh



200

210215216

220221222223227228229

240242

250

252

253

255

230231232

260261262268269

TAI SAN DAI HAN

Cdc khodn phii thu ditt htrn1 Phai thu vd cho vay dAi hgn2 Phai thu dii hqn kh6c

Tdri sin c6 ainn1. Tdi sdn c6 cinn hou hinh

Nguy€n gidGi6 tri hao mdn lui k5

2. TAi sdn c6 Oinn v0 hlnhNguy6n gi6Gi6 tri hao mdn lu! k6

BAt dflng sdn dAu tu1. Nguy€n gi62. Gi5 tri hao mdn lu! k5

Tdi sdn d& dang diti h1n1. Chi phi x6y dyng co bdn dd dang

DAu tutdi chinh ddi hnn, DAu tu vAo c6ng ty liOn doanh,'' li6n k5t2. DAu tu g6p v6n vdo don vi kh6c

3. OAu tu n5m gi0 d6n ngdy d5o han

Tdi sdn ddi hnn khdc1. Chi phi trd tru0c ddi han2. Trii sdn thu6 thu nh6p hoin lai3. Tdi sin dAi han kh6c4. LEith6 thuong mqi

vt.

15

16

16.1

16.2

16

10

78

12

13

14

1117

38.1 04.465.1 59.290

136.411.893.4903.257.497.661

133.154.395.829

708.393.508.689686.873.276.841739.646.360.544(52.773.083.703)21.520.231.84834.643.320.916

(13.123.089.068)

5.31U.200.424.8385.748.615.293.098(404.414.868.260)

I 9.086.369.1 14.1 3719.086.369.1 14.137

189.223.000.000

139.223.000.000

50.000.000.000

1 2.639.867.21 8.1 36509.977.307.676101 .906.256.01 't

10.893.349.277.7861.134.634.376.663

6.882.768.858.975

87.738.322.3973.257.497.661

84.480.824.736

1.355.894.476.3271.296.934.619.6091.451.230.179.505(154.295.559.896)

58.959.856.71875.484.179.936

(16.524.323.218)

163-038.247.202196.220.103.795(33.181.856.593)

2.462.055.543.0412.462.055.543.O41

1.754.972.107.124

9.443.697.124

1.695.528.410.000

50.000.000.000

1.059.070.162.8U392.514.863.581

39.743.980.836

626.81 1.318.467

270 TONG CANG TAr sAN 117.267 .834.932.487 51.303.819.026.055

COng ty C6 phAn VinhomesaANc cAN sOr rE roAru Hgp NHAr (ti6p theo)Ngdy 30 th6ng 6 nim 2018

B01a-DN

Don vltinh: VND

Vd s6 NGUON VON Thuy6tminh

Ngdy 30 thdng 6 ndm201 I


300310311

312

313

314315

318

319320321

330

336

337338342

400

410411

41 1a

420

421

421a

421b

429

NE PHAI TRANgngdn hp1. Phai tra ngudi bdn ngin hqn

2. Ngudi mua trd ti6n trudc nginnan

3. Thu6 vd c6c kho6n phdi nQp NhdnugcPhaitra ngudi lao dgngChi phi phAi tri ngSn hqnDoanh thu chua thuc hiQn ngSnhanPhai tra ngSn hqn kh6cVay ngSn hgnDU phdng ph5i trA ngdn hqn

Ngditi hp1. Doanh thu chua thlrc hien ddi han

2. Phai tra ddi han khdc3. Vay ddi hqn4. Du phdng phdi tri ddi han

v6N cHU sd HCfu

V6n ch(t s& hil,u1. V6n c6 phln dA ph6t hdnh- C6 phi6u ph6 thlng co quydn

bi6u quy6t2. Qui kh6c thuQc v6n chi sd h0u

3. Lqi nhuin sau thu6 chua phdnonol

- 'Lei nhuan sau thu6 fiy k6 d6n

cu6i nem htoc- Lgi nhu€n sau thu6 ky naya Lgi ich crla c6 COng khOng ki€m" so6t

c.

4.5.

o.

7.8.9.

18.1

18.2

19

20

21

222324

21

222324

25

75.304.797.646.93561.808.459.241.0972.857.321.837.735

19.236.932.169.163

1.584.806.072.686

300.526.7754.688.486.939.545

522.622.360.487

10.576.554.793.42622.313.100.O00.000

28.334.541.280

13.496.338.405.838

1.799.617 .470.364

4.639.136.220.3916.850.833.614.271

180.O71.843.521

41.963.037.285.553

41.963.037.285.55326.796.115.500.000

26.796.115.500.000

1.893.969.944.796

8.820.184.339.349

92.937.501.729

8.727.246.837.620

4.452.767.501.408

41.180.033.529.61234.223.057.193.372

925.390.582.708

16.845.744.264.404

230.506.823.635

3.626.966.6101.738.436.383.603

16.617.259.917

5.763.144.422.1678.699.590.490.328

6.956.976.336.240

268.018.281.667

4.453.549.0696.627.686.696.069

56.817.809.43s

10.123.785.496.443

10.123.785.496lU32.000.000.000.000

2.000.000.000.000

(99. 1 17.851 .01 1)

5.003.298.133.184

2.970.805.560.320

2.032.492.572.864

3.219.605.214.270

40 roNG GANG NGUoN vON rt.zail&*&87 51.303.819.026.055

PhUng Thi Bich H6ng Bui Thi H,Nguoi lQp K6 toen 11r

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Ngdy 30 th6ng 07 nim 201 8

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COng ty C6 phdn Vinhomes

aAo cAo luu cHuyEN rrEru TE Hgp NHArCho giai doan tdi chinh ket th0c ngAy 30 th6ng 06 n6m 2018

B03a-DN

Don

MEtso CHITIEU Thuydt

minh

Cho giaidoqn tdichinh k6t thlc ngdy

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Gidm/(tdng) chi phi trd trudc

Tidn lii vay di triThu6 thu nhQp doanh nghiQp da nop

Luu chuy6n tiiin thuAn tr) hqt dgng kinhdoanh

Lr/u CHUYEN T|CN TL/ HOAT O9NG OAUTt.P

Tidn chi d6 mua sdm, x6y dsng tdi sin c6 dinhvd c5c tdi s6n ddi han kh6cTi6n thu duEc tir thanh lyi, nhugng b6n tdi sdncO einn vd c6c tii sdn ddi han kh6cTidn chi cho vay, mua c5c c6ng cg ng cia donvi kh6cTi6n thu ndi cno vay, bdn lqi c6ng cu nE c0adon vi kh6cTi6n chi dAu tu g6p v6n vdo tton vi kh6cTi€n thu fr6i CAu tu g6p v6n vAo don vi kh6cTidn thu l6i cho vay, c6 ttic va tEi nhu€n duEcchia

Luu chuy6n tidn thuin srl dgng vio hqt dgngdiu tu

lr. r-uu cHUyEN TIEN Tu HoAT ogNG KINHI DOANH

lLqi nlru6n trudc thuiilOi6u cninn cho c6c kho6n:

I xnAu hao tdi sdn c6 dinh vd OAt o6ng s6n dAuItuI Cec khodn dy phong

I L6 do ch6nh l€ch ti gi6 chua thwc hi€nI Lai ti/ hoat dong dAu tu

I chi phi l6i vay

lLqi nhu?n t& hoqt dgng kinh doanh tru6c thayld6iv6n luu dgngI Ciam c6c kho6n phdi thu| 0eng)/siam hdng tdn kho

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(8.307.932.365.679)(1.683.199.726.722)

3.771.905.700.058I

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15.189.936.307.980

(45.931.414.036.062)22.588.063.367 .787

700.993.324.412

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COng ty C6 phin VinhomeseAo cAo r-lyu cnuyEN rrEru TE Hgp NHAT (ti6p theo)Cho giai doan tdi chinh k6t th0c ngdy 30 thdng 06 n6m 201g

B03a-DN

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MEsd CHiTIEU Tnuy6t

minhCho giaidoqn tdi

chinh k6t th1c ngdy30 thdng 06 ndm 2018

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30 th6ng 06 ndm 2017

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Luu chuy6n tidn thuin tir hoqt dgng tii chinh

Luu chuy6n tidn thuin trong nim

TBn vdr tuong duong tiirn diu nim

Anh hudng cia thay d6i ti gie h5i do6i quy d6ingoqi te

Ti6n vi tuong duong tiiin cuiii nim 4

12.000.000.000.000

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Lil'fni naiycnGi5m d6c Tdri chinh

Ngdy 30 th6ng 07 nim 2018

10

COng ty C6 phAn VinhomesB09a-DN

1.

THUYET fuIIIlH aAo cAo TAI CHINH HqP NHATCho giai doan tdi chinh k6t thrtc ngdy 30 th6ng 06 ndm 2018

THONG TIN CONG TY

C6ng ty C6 phAn Vinhomes (C6ng ty"), t€n truoc d6y ld C6ng ty C6 phAn ph6t tri6n D6 thi Nam HdN0i' la m9t c6ng ty c6 phAn gusc tnanh ldp theo Luai.Doanh Nghigp ctla Viet Nam theo Ciiy cnongnhfn Ddng kf Kinh doanh s6 0103022741, do sd K6 hoach vE dAu tu thanh ;;6 H; ruo kp "aJngdy 6 thdng 3 ndm 2008 vd duqc c5p tai Gi6y Ch0ng. nh0n Odng ki Kinh doanh C6ng tV Ca pnan:: 0l926_?^19_?7 vdo,ngdv 5 rh6ng e nam ior o. rneo oiav cii"ns

"ha; d6ng kf doanh nshiep stla cr6iran rhu 19 duqc cap ngdy 2 thdng 2 ndm 2018, c6ng ty dqoc d6i tcn thdnh c6ng ty b6 pnan

Vthomes. GiSy chrtng nhqn ddng kf doanh nghipp soJe6i gdn nn6t ra ran tnJ ze, dil; Jp ngay12 th6ng 6 ndm 2018.

Hogt tlQng chinh trong k! hiQn tai c0a C6ng ty ld ph5t tri6n vd kinh doanh Odt eong sin, cho thu6 vdnphdng, cung cAp dich vu quin tf b5t egng san va c6c dlch vr.r ti6n quan.

Chu k! sdn xu6t kinh doanh binh. qu6n c0a hoqt dQng chuy6n nhuEng b6t d6ng sin c1a C6ng ty b5t04., ttr thdi di6m xin giSy ph6p tfAu tu, th\rc hi€n giai-ph6ni ,at btngl xay O\rng co b6n cho d?n thdidi6m hodn thiOn, do vsy, chu k! sdn xu6t tinh ooann cr:inoat rtgni "tuvrt ,in"qng o6l d6ng .ancOa C6ng ty ld trong vdng tir 12 th6ng d6n 36 th6ng.

Tqi ngdy 30 th6ng 6 nim 2018, COng $ c6 17 c6ng ty con. Th6ng tin chi ti6t vC cac c6ng ty con vd t!le bi6u quy6t, t! l€ lqi ich c0a c6ng ty tiong cac c6ng ty con ndy dugc trinh bdy tqi phu tuc 1.

CO SO TR|NH BAY

ChuAn mpc vi Ch6 d9 f6 to5n 6p dgngBdro c5o tii chinh hqp nh6t cia C6ng ty duEc trinh bdy blng tt6ng Viet Nam (,VND) phtr hqp v6ich6 d0 k6 toan doanh nghigp Vigt Nam vA c6c ChuAn rqr" i6 toa-n vigt Nam do BO Tai chinh banhdnh theo:

>. Quy6t dinh s6 149l2oo1tQD-BTC ngdy 31 th5ng 't2 ndm 2001 vd viQc ban hdnh b6n chuSn mvc16 toen ViQt Nam (DEt 1);

). Quy6t dinh s6 16512OO2!QD-BTC ngdy 31 thdng 12 ndm 2OO2 vd vigc ban hirnh s6u Chuin mr,rcre to6n Vi€t Nam (Oet 2);

>. Quy6t ctinh s6 234l2oo3lQD-BTC ngdy 30 th6ng 12 ndm 2003 vd viQc ban hdnh s5u chu6n mqcK€ toan Viet Nam (Dqt 3);

> Quyet ttinh s6 I212OOS1QD-BTC ngdy 15 thing 2 nilm 2OO5 vd viec ban hiinh s6u Chuan mvc K6todn ViQt Nam (Dqt 4); vd

>. Quy6t dinh s6 100/2005/QD-BTC ngdy 28 th5ng 12 nilm 2005 v6 viQc ban hdnh b6n chuSn mr,rcK6 toan Vi€t Nam (DEr 5).

2.

2.1

11

C6ng ty C6 ph6n Vinhomes B09a-DNrHuyEr N,||NH aAo cAo rAt CHINH nqp ruHAr (ti6p rheo)Cho giai doan tdi chinh k6t thric ngdy 30 th6ng 06 nim 2018

2. co sO TR|NH aAv (ti6p theo)

2.1 Hinh thr?c s6 *6 toan 6p dyngHinh thr?c s6 t6 toan 6p dung duqc ddng kf c0a C6ng ty ta NhAt kf chung.

2.2 Kj, k6 toenK! k6 todn ndm 6p dqng cho vi€c l6p b6o c6o tdi chinh hqp nhAt uit eAu ttr ngiy 1 th6ng 1 vi k6tth0c ngdy 31 th6ng 12.

2.3 Dut v! ti6n t9 ghi sd k6 toenB5o c6o tdi chinh hqp nhSt duEc t€p blng cton viti6n t€ ct]a C6ng ty td VND.

2.4 Co s& hgp nhdt

86o c6ro tdi chinh hqp nh5t bao g6m cac b6o c6o tdi chinh crla COng ty vd cdc c6ng ty con cho k!'k6toan k6t thuc ngiy 30 th5ng 6 nim 2018.

C6ng ty con duqc hqp nhSt toan bq k6 tir ng6y mua, ld ngdy C6ng ty thuc s\r nim quy6n ki6m sodtc6ng ty con vA ti6p tuc duEc hsp nhdt cho d6n ngdy C6ng ty thqrciqr cndm O'u,t quyAn'ki6m so6t d6ivdi c6ng ty con.

C5c b5o c6o tAi chinh crla C6ng ty vir c6c c6ng ty con srir dung ct6 hqp nhSt duqc t?p cho cirng mQtky k6 to6n vd duqc 6p dung c6c chinh s6ch k6lo6n mQt c6ch tn6ng nndt.

56 du c6c tdi khodn tr6n bdn_g c6n d6i k6 to6n gi0a C6ng ty vd c6ng ty con, c5c khoin thu nhqp vdchi phi, c6c khodn l6i hoic 16 nqi b0 chua thqrc hiQn ph6t sinh tu c6c giao dich ndy duqc togi trirhodn todn.

Lqi ich crla c6c c6 OOng kh6ng ki6m sodt ld phdn lqi ich trong lai hoac t5, vd trong tdi sdn thuAn ciac6ng ty con kh6ng dugc nim giCr b&i C6ng ty vd duqc trinh bdy ri6ng bi€t trdn beo c6o k6t qud hoatdOng kinh doanh hqp nhSt va duqc trinh bdy ri€ng bigt vdi phAn v6n chrl sd hou c0a cdc c6 d6ngcria c6ng ty mg trong phAn v6n chrl sd h0u tr6n bdng cdn O6i t5 toan hEp nh5t.

Anh hudng do c6c thay ct6i trgng tf 19 s& h0u c0ng ty con mA kh6ng ldm m5t quydn ki6m sodt ctuschach to6n vdo lqi nhuQn t0y k6 chua ph6n ph6i.

12

COng ty C6 phAn Vinhomes B09a-DNrHuvEr M|NH eAo cAo rAl CHINH ngp ruuAr (ri6p rheo)Cho giai doan tdi chinh k6t thfc ngdy 30 th6ng 06 ndm 2018

3. T6M TAT cAc cHiNH sAcH Ke ToAN cHU YEU

3.1 Ti6n vd cdtc khodn tvortg duong ti6nTidn vd c5c khoin tuong duong tidn bao g6m ti6n mit tai qu!, tidn grli ng6n hdng, cac khoin diu tungin hgn c6 thdi hqn g6c kh6ng qu5 ba th6ng, c6 tinh thanh'khoinLo,-c6 khd ia"g

"nrv6" d6i j6ddng thdnh c6c luqng ti6n x6c ttinh vd kh6ng c6 nhidu rrji ro trong chuy6n o6i tnantr tiEn.

3.2 HCng tdn khoHdng tdn kho dugc ghi nhQn theo gid th6p hon gioa gi6 thdnh d6 dua m6i sin ph6m d6n vi tri vddi6u ki€n hi€n tai vdr gi6 tri thuAn co in6 tnuc hign &uqc.

Gid tri thuAn c6 th6 thrrc hi€n duEc la gi6 b6n udc tinh cOa hirng tdn kho trong di6u kign kinh doanhbinh thuong tru chi phi uoc tinh d6 hodrn thdnh vd chi phi bdn hing udc tinh.

Hdng hoa bdt clqng sdn

Afi egng sdn, quy6n st} dung ddt duqc mua ho{c duqc x6y dung d6 bdn hodc d6 cho thu6 ddi hand6p ring duEc didu kiQn ghi nhQn doanh thu mqt lin trong quitrinn hoqt dQng binh thudng criaC6ng ty, kh6ng phdi tt6 cho thud hoac cho tin_g gi6, duqc gni nnan td hdng noiU6t egng sdn theogi6 th6p hon gioa gid thdnh tl6 dua m6i sdn pnSm a6n viiri ia di6u kien niCi tai va gie tii tiuAn

"oGi6 thdnh c0a hdng tdn kho bao gdm:

v6n, thu6 chuy6n nhuqng e6t, cni phi qudn iy ray Olrng chung, va c6c cni piri iiCn quan rn6c.

Gi6 tri thuAn co th6 thuc hien duqc ld gid bdn udc tinh c0a hdrng tdn kho trong didu kiQn kinh doanhbinh thudng, dqra tr6n gi6 thi trudng vdo ngdry b6o c6o vdr chi6t tinh gia tri thbi gian cria ddng tidn,n6u dSng k6, vi trir chi phi uoc tinh O6 noan ttrann va chi phi b6n hdng u6c tinh.Gi6 v6n crla b6t dQng sdn d5 b6n duqc ahi nhgn tr6n b5o c5o k6t qui hoat d6ng kinh doanh hEpnn6t dtra trdn c6c chi phi tn.pc_ti6p tao thdnh U6t eQng sdn d6 vd chi phi chung duEi ph6n b6 tr6n cosd dien tich tuong rlng cria O5t eQng sdn d6.

Dq phdng gidm gi6 hdng t6n khoDr,r phdng gidm gi6 hdng t6n kho duqc trich lqpcho phAn gia tri du ki6n bi t6n thAt do c6c khoin suygidm t6ng gi5-tri (do gidm gi6, hu h6ng, kem ph5m ctr6t, t6i thdi v.v.) co th6 xdy ra d6i vOi nguyen vjtliQu, thdnh ph6m, hdng ho5 t6n kho, kh6c thuQc quydn sd hou cOa iong ty drra tr€n bing chfng hEplf vd s\r suy gidm gi5 tri tai ngay k6t th0c k! k6 toan n6m. 56 tdng hoql giam knoan dfphdng gi6mgi6 hdng tdn kho duqc hach todrn vdo gi6 v6n hdng b6n tr6n bdoi6o k6iqud hoat dOng kinh doanhhEp nh5t.

3.3 Cdc khodn phiti thu

C5c khoin phdi thu duqc trinh bdy tr6n b6o c5o tdi chinh hqp nh6t theo gi5 tri ghi s6 c6c khodn phiithu tt) kh5ch hdng vd phAi thu kh6c cirng vdi du phdng dugc lQp cho c6c khodn phii thu kh6 ddi.

Du phdng nq phdi thu kh6 ddi th6 hiQn phdn gi5 hi cia c6c khodn phii thu md C6ng ty vd cdc c6ngty con dr,r ki6n khong c6 khd ning thu h6i tai ngay k6t th0c k1i k6 todn. Tdng hoqc- g;ar s6 o,r taikhoin dr,r phong dugc hach to5n vdro chi phi qudn lf doanh nghi€p tr6n b6o cao k€t qud hoqt dQngkinh doanh hEp nh5t.

13

COng ty C6 phAn Vinhomes Boea_DNTHUvET rvilrlH aAo cAo rAr cHir.rH Hgp xHAr (ti6p theo)Cho giai doan tAi chinh k6t th0c ngdy 30 th6ng 06 ndm 20183. T6M TAr cAc cxitn sAcH KE roAN cnO yEu 1ti6p tneo)

3.4 Tdti sdn c6 dinn hhu hinhTdi sin c6 dinn h0u hinh duqc th6 hien theo nguyen gi6 trir di gia tri hao mdn tuy k6.

Nguy6n gi6 tdi sin c6 elnn hou hinh bao gdm gi5 mua vd nh0ng chi phi c6 ti€n quan tryc ti6p tt6nviQc dua tdri sin s5n sAng vdo hoqt dQng nhu dV ki6n.

C6c chi phi mua sim, ndng c6p va d6i mdi tdi sAn c6 elnfr duqc ghi tdng nguyen gid cira tdi sin vdchi phi bio tri, srla ch0a duEc hach to6n vdo k6t qud hoat dOng kinh doanh nEp nn6t khi ph6t sinh.

Khi tdi sdn c6 einfr hru hinh duqc biln hay thanh lf, cac khodn l6i hoac t6 ph6t sinh do thanh lf tdisin (ld phAn ch6nh lQch giira ti6n thu thuAn t0 vieC Oan tdri sin vdi gi6 tri cdn tai crja tAi sin) dlqchqch to6n vdo k6t qui hoqt dQng kinh doanh hqp nh6t.

3.5 ThuO tdti sdn

Viec x6c dinh mOt th6a thu€n c6 phii ldr th6a thu6n thu€ tdi sdn hay kh6ng dr,ra tr6n bdn chSt c0ath6a thuan d6 tai thdi di6m khdi dAu: ligu vi€c thuc hien th6a thuqn ndy cO pnu thuQc vdo viQc srldr,rng mqt tdi sin nnSt einn vd th6a thu0n co bao g6m ctidu khoin vd quy6n srl dr,rng tdi sdn haykh0ng.

Th6a thu?n thu6 tdi sdn dugc ph6n loqi lA thu6 tdi chinh n6u theo hqp d6ng thu6 tdi sdn b6n chothu6 chuy6n giao phAn l6n r0i ro vd lqi ich gdn lidn vdi quydn s0 hiru tdi sin cno oen di thue. T5t cac6c th6a thuin thu6 tdri sdn kh6c duqc ph6n loqi td thu€ hoqt dQng.

COng ty vd cdc cOng ty con ld bdn di thu6C5c khoAn ti6n thu6 theo hqp d6n-g thu6 hoat dOng duqc hach to6n vdo f6t qui hoqt dang kinhdoanh theo phuong ph6p duong thing trong su6t tnOi hqn cria hqp ttdng thu6.

Cdng ty vd cdc c6ng ty con ld bdn cho thuiTdi sdn theo hEp d6ng cho thu6 hoat dQng duEc ghi nhqn la b6t dOng sin ddu tu tr6n bdng c6n d6ik6 to5n hqp nh6t. Chi phi trryc ti6p ban dAu d6 thuong thdo th6a thugn cho thu€ hoat dOng duqc ghinhQn vdo k6t qud hoat dong kinh doanh hqp nh6t khi phdt sinh.Thu nhfp tiv ti6n cho thu€ hoqt dQng duqc hach to5n vdro b5o c6o f6t qud hoat dQng kinh doanh hqpnhdt tneo phuong ph6p dudng thing trong su6t tnOi gian cho thu6.

3.6 Tdti sdn c6 Ainn vO hinhTdi sin c6 einn vO hinh dugc ghi nhqn theo nguyen gid tru di gi6 tri hao mdn tuy k6.Nguy€n gi6 tdi sdn c6 Oinfr v6 hinh bao g6m gid mua vir nh0ng chi phi c6 li6n quan tnrc ti6p d6n viecdua tdri sdn vdo hoat dOng nhu dU ki6n.C6c chi phi nSng c6p vd e6i mOi tdi sdn c6 einn vO hinh dugc ghi tdng nguyen gi6 c0a tdi sdn vir cdcchi phi kh6c duqc hach to6n vdo k6t qud hogt tlQng kinh doanh hgp nh6t khi ph6t sinh.Khi tdi sdn c6 einn v6 hinh duEc b6n hay thanh li1, cAc khodn l6i hoac 16 ph6t sinh do thanh tf tdi sdn(ld phAn ch6nh lgch gi0a gi0a ti6n thu thuAn tir viec b5n tdi sdn vdi gi6 tri con lai crja tdri sin) duqchqch to6n vdo k6t qud hoat dQng kinh doanh hgp nh5t.

Quydn sir dung ddtQuy6n sr) dr,rng det c6 thdi han hoic v6 thdi hqn dugc ghi nhqn ld tdi s6n c6 einn v6 hinh cin ct?tr6n gi6y chr?ng nhQn quy6n sr? dung d6t duqc c5p bdi cdc co quan c6 thAm quy6n.Ti6n thu6 d6t tra trudc cho cdc hqp ddng thu6 edt c6 friQu lqc truoc ndm 2003 v?r dugc cdp Gi6ychrlng nhQn quy6n srl dung d5t duEc ghi nhin tdr tdi sdn c6 einn v6 hinh theo quy dinh cia Th6ng tu45l2O13ffT-BTC do B0 Tdi chinh ban hdnh vdo ngdy 25 th6ng 4 ndm2013 hudng d5n ch6 dQ quinlf, sir dung vd trich khdu hao tdi sin c6 Ainfr ("Th6ng tu 45")

14

THUYET M|NH BAO CAO TAt CHINH Hqp NHAT (ri6p theo)Cho giai doan tiri chinh k6t th0c ngdy 30 th6ng 06 ndm 2018

3. TOM TAr cAc cHiNH sAcH KE roAN cHO yEu (ti6p theo)

3.7 l(hdu hao vd hao mdn

KhAu hao tdri sdn c6 einn h0u hinh vd hao mdn tdi sdn c6 dinh v6 hinh dugc trich theo phuong ph6pkh6u hao dudng thdng trong su6t tndi gian hou dqng uoc tinh cia cac tdi sin nhu sau:Nhd crla vit ki6n trricM6y m6c va thi6t biPhuong ti€n vin trii, truydn d6nThi6t bi vdn phdngBdn quy6nPhAn mdm m6y tinh

3.8 adt dgng sirn diu tu

C6ng ty C6 phAn Vinhomes

Nhd crlaTdi sAn kh5c

8-48ndm9-10ndm3-12ndm2-10ndm5 ndm3-10ndm

B09a-DN

47 n6m9-10nim

k!'ngoqi trr} cac khoin duqc v6n h6a

e6t Cqng sdn dAu tu.duqc thA hien theo nguy€n gi6 bao g6m cd c6c chi phi giao dich ti6n quan trtr digid tri hao mdn l0y k6.

C6c khoin chi phi li6n quan cl6n bdt dQng sin dAu tu ph6t sinh sau ghi nhgn ban ddu duqc hachto6n vdo gi6 tri cdn lgi c0a l6t egng sdn tldu tu khi C6ng ty vi c6c cOng ty con c6 khd n6ng thu duEccac lqi ich kinh t6 trong tuong tai nhi6u hon m0c hoat dQng duqc Aann gia ban diu ciJ Odt Oqngsdn dAu tu d6.

Kh6u hao O5t eOng sAn dAu tu duEc trich theo phuong ph5p duong thdng trong su6t tndi gian houdqng udc tinh crla cac b6t dgng sdn nhu sau:

C6ng ty vd c6ng ty con.kh6ng trich kh6u hao d6i v0i quyAn srl dung edt rnong c6 thdi hgn duEc ghinhan ld U5t dQng sAn ddu tu.

SAt Oqng sin dAu tu kh6ng c6n duqc trinh bdy trong bdng cdn tl6i t<6 toan hqp nhat sau khi d6 bdnho{c sau khi b6t dOng sdn dAu tu tld kh6ng cdn duqc sr} dung vd x6t th6y kh6ng thu dugc tEi ichkinh t6 trong tuong lai tir vi€c thanh lf O5t eEng sin ddu tu eO. Cnenn Fin gioJtidn thu thuAn tr)viQc b5n tdi s6n vdi gid tri cdn lai cria b5t dQng sdn dAu tu duqc ghi nhQn viro k6t qud hoat dQng kinhdoanh hEp nh6t trong k!'thanh lf.Vigc chuy6n ttr b6t dOng sdn chO sd h0u st? dung hofc hdng t6n kho thanh bet dgng sdn dAu tu chikhi c6 sU thay tl6i vC muc tlich sir dqng nhu trudng hEp chri s0 h0u ch6m d0t srl dUng tdi sdn d6 vdOit edu cho b6n kh6c thu6 hoqt tlQng hoic khi t<6t tnric giai doqn x6y dr.rng. ViQc chuyEn tir b6t d6ngsdn itAu tu sang U6t e0ng sin chi sd h0u srl dqng nay nang t6n kho chi khi cO su thay e6i v6 mu|dich sir dqng nhu c6c trudng hEp chi s& h0u Uit eAu srl dung tdi sdn ndy hoqc Ut eAu tri6n khaicho mqc dich b6n. Viec chuy6n- tir b6t ttOng sAn ddu tu sang OAt eOng sdn ch0 sd hiru srl dung ho?chdng t6n kho kh6ng ldm thay d6i nguydn gi6 hay gi5 tri cdn lai ctja O6i eQng sdn tai ngay cnuy$n e6i.

3.9 Chi phi di vayChi phi di vay bao gdm l5i ti6n vay vd cdrc chi phi kh6c ph6t sinh li6n quan trr,rc ti6p d6n c6c khodnvay c0a C6ng ty vd c6c cong ty con.Chi phi di vay duqc hqch to5n nhu chi phi ph6t sinh trongduEc mO td trong doan ti6p theo.Chi phi di vay li6n quan trrrc ti6p cl6n viQc mua s6m, x6y dung hoic hinh thdrnh mOt tdi sin cu th6cdn c6 mOt thoi gian dri ddi d6 c6 th6 dua vdo s& dqng theo muc dich dinh trudc hoac d6 b6n dugcv6n h6a viio nguy€n gid cria tdri sAn d6.

15

Cong ty C6 phdn Vinhomes B09a-DN

rnuyEr rr/lrrun eAo cAo rAr cHh{n Hgp NHAT (ri6p rheo)Cho giai doan tdi chinh k6t th0c ngdy 30 th6ng 06 nim 2018

3. TOM TAr cAc cxinn sAcH KE roAN cHU yEu (ti6p meo)

3.10 Chi phi trd tru:w

Chi phi trd tru6c bao gdm c6c chi phi trd trudc ngin han hoic chi phi trd trudc ddi han tr6n bdngcdn tt6i k6 to6n hqp. nhAt vir duEc phdn b6 trong khodng thoi gian ti6 truoc c0a chi phi tuong rlngvdi c6c lqi ich kinh t6 duqc tqo ra tu c6c chi phi ndy.

Chi phi tr6 trudc dAi han bao gdm chi phi thu6 tlSt dii hqn trd trudc, chi phi truoc hogt dQng, c6ng cudr,rng cr,r xu6t dirng vd c6c chi phi trd trudc kh6c mang lai lqi ich kinh t6 trong khodng thdi gian tr6nmOt ndm.

Tidn thu6 det tra trudc bao g6m so du chua ph6n b6 n6t c0a khodn ti6n thue d5t di trd theo hspd6ng thue d6t ky vdi c6c co quan nhd nudc c6 th6m quydn. Theo Th6ng tu 45, khodn tidn thue ddttri trudc n6i trdn duEc ghi nhQn nhu chi phi tri trudc dAi han vd duqc phdn b6 vdo k6t qud hoqtdQng kinh doanh hgp nh6t trong thoi gian cdn lai crla hqp cfdng thu6.

Chi phi s&a ch0a l6n phdt sinh trong k! duqc ph6n b6 dAn vdo b6o c6o k6t qud hoat dqng kinhdoanh hqp nh6t.

3.11 Hgp nhdt kinh doanh vit tgi th6 thuong mVi

Hqp nh6t kinh doanh dugc hAch to6n theo phuong ph6p gi6 mua. Gi6 phi hqp nhat finn doanh baogdm gi6 tri hqp lf tqi ngAy di6n ra trao d6i cfra c5c tdi sin dem trao e6i, cac khoin nq phii trA ct6ph6t sinh hoic dd thira nhin vd cdrc c6ng cr,r v6n do b6n mua ph6t hAnh O6 e6i t5y quyen ki6m so6tb6n bi mua vd c6c chi phi li6n quan trqc ti6p d6n viec hqp nh6t kinh doanh. Tdi sdn, ng phdi tri c6th6 x5c dinh dugc vii nh0ng khodn ng ti6m tdng phii g6nh chiu trong hqp nh6t kinh doanh cia b6nbi mua ddu ghi nhfn theo gia tri hEp li tqi ngdy hqp nhSt kinh doanh.

Lqi th6 thuong mqi ph5t sinh t* hEp nh6t kinh doanh duEc ghi nhQn ban dAu theo gi6 g6c, td phdnch6nh lech gi0a gi5 phi hqp nnat mnn doanh so vdi phAn sd h0u cia b€n mua trong gi6 tri hqp lVcria tdi sAn, nq phdi trd c6 th6 x5c tlinh duqc vd c6c khodn nq ti6m tdng dd ghi nhQn. N6u gi5 phihqp nhdt kinh doanh th6p hon gi5 tri hEp lf cria tdi sdn thuAn c0a b6n bi mua, phin ch6nh tech d6 s6duqc ghi nhQn vdo b6o cao k6t qud hoat dOng kinh doanh hqp nhdt. Sau ghi nhan ban dAu, lqi thCthuong mai d-usc x5c dinh gi6 tri bdng nguydn gid tr& di gid tri ph6n b6 l0y k6. Lqi th6 thuong msiduqc ph6n b6 theo phuong ph6p dudng thdng trong thdi gian h0u ich duEc udc tinh lii muoi (10)ndm. Dinh k!' c6ng ty m9 phdi d5nh gi6 t6n th6t lqi th6 thuong mai tai cong ty con, n6u c6 bingchring cho th6y s6 lEi th6 thuong mqi bi t6n thSt ldn hon s6 phdn b6 hdng na,m thi phan b6 theo s6lqi th6 thuong mai bi t6n thAt ngay trong k! ph6t sinh.

Hqp nhdt kinh doanh gi?a cac doanh nghigp hoQc c6c hoat CIQng kinh doanh cdng duvi mOt sv ki6msodt chung

Giao dich hqp nh6t kinh doanh dugc thqc hign gi0a c6c doanh nghiQp hoic c6c hoat dong kinhdoanh ctng du6i mQt sr,r ki6m so6t chung duqc thrXc hiQn nhu sau:

thoidi6m hqp nh6t;

v6n chO sd h0u.

16

COng ty C6 phAn Vinhomes B09a-DN

THUYET M|NH BAo cAo TAt cHiNH Hgp NHAr (ri6p theo)Cho giai doan tdri chinh kdt thrlc ngdy 30 th6ng 06 ndm 2018

3. T6M TAr cAc cxir,tx sAcH KE roAN cHo yEU (ti6p theo)

3.12 Cdtc khoirn diu tuDAu tv vdo c6ng ty li6n k6tC6c khodn dAu tu vdo c6c c6ng ty lien k6t dugc hach to6n theo phuong ph6p v6n chi sd h0u. COngty li6n k6t ld c6ng ty md trong d6 COng ty vd c6c c6ng ty con c6 6nh hudng d6ng k6 nhung kh6ngphdi ld c6ng ty con hay c6ng ty li€n doanh c0a C6ng ty vd c5c c6ng ty con. Th6ng thuong, C6ng tyvd c6c c6ng ty con duqc coi lir co dnh hudng cl6ng k6 n6u sd h0u tr6n 20% quy6n bd phi6u d don vinhQn dAu tu.Theo phuong phSp v6n chrl sd h0,u, khoin dAu tu duqc ghi nhQn ban dAu tr€n bing cin O6i te toanhqp nh5t theo gi5 g6c, sau d6 duqc didu chinh theo nhong thay d6i c0a phAn sd hou cia C6ng ty vic5c c6ng ty con trong gi6 tri tdi sdn thuAn cria c6ng ty li6n k6t sau khi mua. Lqi th6 thuong mqi ph5tsinh trlr viQc ddu tu vdo cdng ty li6n k6t duqc phin 5nh trong gid tri cdn lai crla khodn dAu tu. C6ng tyvir c6c c6ng ty con kh6ng phdn b6 lgith6 thuong mqi ndy md hdng n6m thuc hien d6nh gi6 xem lqith6 thuong mqi c6 bi suy giim gi6 tri hay kh6ng. 86o c6o k6t qud kinh doanh hqp nhit phin 6nhphAn sd h0u cria C6ng ty vd c6c cOng ty con trong k6t quA noat dOng kinh doanh c0a c6ng ty liCn k6tsau khi mua.PhAn sd h0u crla nhd dAu tu trong lEi nhuqn/(16) ctia c6ng ty li€n k6t sau khi mua dugc phin 6nhtrdn b5o cao k6t qu6 kinh doanh hqp nn6t va phAn sd h0u c0a nhri dAu tu trong thay tl6i sau khimua c0a c6c qu! cia c6ng ty li6n k6t dugc ghi nhan viro c6c qui. Thay d6i lOy k6 sau khi mua dugcdidu chinh vdo gi5 tri con lgi crla khoin ddu tu vdo c6ng ty li6n k6t. C6 t*c nh?n dugc tu c6ng ty li€nt<6t dusc c6n trir vdo khoin dAu tu vdo c6ng ty ti€n k6t.

B5o c6o tdi chinh cfra c6ng ty li6n k6t duEc l6p c0ng k!'vdi b6o c6o tii chinh hqp nhat crla Cong tyvd s0 dung c6c chinh sdch k6 to6n nh6t qu5n vdi C6ng ty. C6c di6u chinh hqp nh6t thich hqp d6duqc ghi nhin d6 bio ddm cdc chinh s6ch k6 to6n duqc 5p dung nhAt qu6n voi COng ty trongtrudng hqp can thi6t.

Ch(ng khoan kinh doanh va ddu tu g6p v5n vdo don vi kh6c

Chfng kho6n kinh doanh vA dAu tu g6p v6n vio don vi kh5c duEc ghi nhQn theo gi6 g6c.

Dqr phdng gidm gi6 tr! c6c khodn ddu tuDqr phong duqc lip cho viQc gidm gid tri cria c5c khoin chung kho6n kinh doanh vir c6c khodn dAutu g6p v6n vdo ngiy k6t thric k! k6 todn theo hudng d6n c0a Th6ng tu s6 zzanoogrn-BTC do BQTdi chinh ban hinh ngdy 7 th6ng 12 ndm 2009 vd Th6ng tu s6 89/2013/TT-BTC do B0 Tdi chinh banhdnh ngdy 26 thSng 6 ndm 2013. Tdng ho{c gidm s6 Ou Ou phdng duqc hgch todn vdo chi phi tdrichinh trong b5o c6o k6t qud hoat dOng kinh doanh hqp nh6t.

Ddu tu ndm giu cl6n ngdy d6o hqn

C6c khoin dAu tu nim gi0 d6n ngdy d5o han duqc ghi nhqn theo gi6 g6c. Sau khi nhan ban dAu,c5c khodn dAu tu niry dugc ghi nhfn theo gid tri c6 thd thu h6i. Cdc khodn suy gidm gi6 tri cfra khodndAu tu n6u ph6t sinh duqc hach to5n vdo chi phi trong k!'vd gidm trdr trqc ti6p gia tri-eAu tu.

3.13 Cdc khodn phdi trd vit chi phi trich tru&C6c khodn phdi tri vd chi phi trich trudc dugc ghi nhQn cho s6 ti6n phdi tri trong tuong tai ti6n quand6n hdng h6a vir dich vu d6 nhOn dugc kh6ng phr,r thuQc viro viQc C6ng ty ea nnan duqc h6a ttonc0a nhir cung cip hay chua. C6c khoin phdi trd nha thAu xiy dung cho dw 6n b5t dQng sdn duqcghi nhQn theo bi6n bdn nghiQm thu kh6i luqng giira hai b6n, kh6ng phu thuQc vdo viQc C6ng ty dAnhQn duqc h6a don crla nhd cung c6p hay chua.

17

Cong ty C6 phAn Vinhomes B09a-DN

ruuyEr M|NH BAo cAo TAt cnlrun Hgp runAr (ti6p rheo)Cho giai doan tii chinh k6t th0c ngdy 30 thdng 06 n6m 2018

3. ToM TAT cAc cniNx sAcH KE ToAN cHU vEu 6i6p tneo)

3.14 Cdc nghigp vU bCng ngogi t9

C6c nghi0p vq ph6t sinh bing c6c dsn vi tidn t0 kh6c voi don vi tidn tC k6 to6n cga C6ng ty vd cdcc6ng ty con (VND) dugc hgch to5n theo tf gi6 giao dich thuc t6 vdo ngdy ph6t sinh nghiQpvu theonguydn t5c sau:

thuong mqi noi C6ng ty vii c5c c6ng ty con chi ttinh kh6ch hdng thanh to6n;

thuong mqi noi C6ng ty vd c6c c6ng ty con dy ki6n giao dich;

(kh6ng qua c6c tAi khoin phdi trd) duqc hach to6n theo t! gi6 mua cria ngbn ndng nuongmgi noi C6ng ty vd c5c c6ng ty con thqc hiQn thanh to6n.

Tgi ngdy k6t th0c k! ke to6n, c5c khodn.mr,rc ti6n t€ c6 g6c ngoai t€ duqc d6nh gi6 tqi theo t! gi6giao dich th\rc t5 tgi ngdy cOa bing cdn d6i k6 todn nqp nhdt thJo nguy6n id" ""r,

-

hdng thuong mgi noi c6ng ty vd c6c c6ng ty con thudng xuy6n c6 giao diCh; vd

ngdn hdng thuong mgi noi C6ng ty vd c6c c6ng ty con thuong xuy6n c6 giao dich.

TAt ca cac khoin ch6nh lech tl gia thqc t6 ph6t sinh trong k!'vd ch6nh t€ch do d6nh gid tai s6 dutidn t€ c6 g6c ngoqi tg cu6i k! cluEc hgch to6n vdro k6t qud noit dgng kinh doanh hEp nn-6t.

3.15 Phdn chia lgi nhuQn

LEi nhuQn thuAn sau thu6 thu nhfp doanh nghipp (kh6ng bao gdm c5c khodn t6i tt giao dich muagi6 16) c6 th6 duqc chia cho c6c nhd dAu tu/c6 COng sau Xni duqc Dai hQi d6ng c6 eO.-ng ph€ duyQt,vd sau khi d5 trich lQp c6c qu! d\r phong theo Di6u le c0a C6ng ty vd c5c quy dinh cia ph6p tuQt ViQtNam.

3.16 Tidn Ong tru& tD khdtch hirng mua nhd

C6c khodn ti6n kh6ch hing Ong truoc d6 mua nhd d, cdn hQ trong tuong lai md chua drl cti6u kiend6 duqc.ghi nh6n ld doanh thu trong k!'duqc phdn 5nh trong tailnoin;Ngudi mua tri ti6n trudc"trong phAn nq phii tre tren bdng c6n e6i t6 toan hqp nhdt.

C6c khodn tidn nh?n tir kh6ch hdng, duoi hinh th0c hqp ttdng dit cpc, vay v6n vd hEp d6ng khacduqc phin drnh trong tdi khodn "Phai tre kh6c" trong phAn ng ph6i tri tr6n bdng c6n ct6i k6 toan nEpnhdt.

18

COng ty C6 phAn Vinhomes B09a-DNrHuyEr M|NH aAo cAo rAr cnlNn ngp nHAr (ri6p rheo)Cho giai doan tdi chinh k6t th0c ngdry 30 th6ng 06 ndm 2018

3. TOM TAr cAc cHiNH sAcH KE ToAN cHrl yEU (ti6p theo)

3.17 Ghi nhQn doanh thuDoanh thu duEc ghi nhQn khi C6ng ty vd cdc c6ng ty con c6 khd ndng nhfn duqc c5c tgi ich kinh t6c6 th6 x6c dinh duEc mOt c6ch cnic cn5n. Ooa-nfrtnu dugc x5c qnn tneo gi6 tri hqp lf cria cackhodn di thu hoic sE thu dugc sau khi trdr di c6c khoin chi6t kh6u thuong rii, giam gi6 hdng b6nvd hing bdn bi tri lgi. C5c clidu kign ghi nhfn cq thd sau ddy c0ng phAi ttuqc ct6i Ong-khi gni nh6ndoanh thu:

Doanh thu chuy4n nhuqng b6t dQng sdnDoanh thu chuy6n lnuqn-g O5t OEng sin dugc ghi nhqn khi phAn tdn cdc rOi ro vd tqi ich g6n ti6n voiquy6n s& h0u b6t dQng sdn euqc chuy6n giao cho ngudi mua.Doanh thu chuy6n nhugng O6t eong sAn cung bao g6m doanh thu ghi nhQn mot tAn tir viQc cho thu6ddi hen nft eOng sdn. Trudng hqp thdi gian cho thu6 chi6m tr6n g0% thoi gian st? dunq hou ich ciatai sdn, Tqp agdn lqa chgn phuong phap ghi nhQn doanh thu mOt tAn ooi vo] toan b0 s6-tien cho thu6nhfn trudc n6u th6a m6n tt6ng thdi c6c didu ki€n sau:

nghTa vq phdi tri lai s6 ti6n dd nhdn tru6c trong mgi trudng hgp vd duOl mqi hinh thoc:

duEc theo hqp ddng trong su6t_thdi hqn cho thue vd bcn di thuC phdi thanh toan todn b9 s6ti6n thu€ trong vdng 12 rh6ng k6 tir thdi di6m khdi diu thu€ tdi sdn;

b6n di thu6; vd

thu6.

Doanh thu bdn hdngDoanh thu b6n hdng duqc ghi nhQn khi cac rii ro trgng y6u vd cac quydn sd h0,u hdng h6a di dugcchuy6n sang ngudi mua, thudng td trirng vdi thdi oi6m cnuy6n giao hdng h6a.

Doanh thu tb hoat dQng hqp tdc ddu tuThu nhqp tD hoat.dOng hqp t6c dAu tu duqc x6c ttinh ld phAn doanh thu dugc chia s6 vd xdc dinhmqt cach chSc ch6n theo hgp ddng hEp t6c dAu tu.

Doanh thu cung c6p dich vuDoanh thu cung c6p dich vq duEc ghi nhQn khi c6c dich vu dugc cung c5p cho kh6ch hdng.

Ti6n cho thueThu nhQp tu tidn cho thud tdi s6n theo hqp ddng thud hoqt dQng dugc hqch to6n viro k6t qud hoqtdQng kinh doanh hgp nh6t theo phuong ph6p ducrng thdng trong su6t tnOi gian cho thu€.-.1Iten Iat

Doanh thu duEc ghi nhQn khitidn l6i ph5t sinh tr6n co sd d6n tich (c6 tinh d6n tEi toc md tdi sdndem lqi) trtr khi khd ndng thu h6iti6n lii kh6ng chic chin.C6 ttrcC6 tOc duqc ghi nhfn ld doanh thu khi quy6n lqi duEc nhan c6 tuc c0a C6ng ty vd cdrc c6ng ty convoi tu c6ch ld nhd dAu tu duqc x5c lqp.

Thu nhap tb hoat dQng chuy4n nhugng v6n

Thu nhQp tir hoat dQng kinh doanh chung kho6n vdr chuy6n nhuqng v6n duqc x6c dinh td ph6nchdnh lQch gi0a gi5 b6n vd gia v6n chrlng kho6n. Thu nhap ndy duEc ghi nhfn vdo ngdy ph6t sinhgiao dich, tt?c ld khi hEp d6ng chuy6n nhuqng duqc thUc hi€n.

19

COng ty C6 phAn Vinhomes B09a-DNrHuyEr M|NH eAo cAo rAr cHlNn Hgp NHAr (ti6p theo)Cho giai doan tii chinh k6t th0c ngdy 30 thdng 06 n6m 2018

3. ToM TAr cAc CHINH sAcH KE ToAN cHU yEU 1ti6p theo)

3.18 Thu6

Thu6 tnu nhilp hi€n hdnh

Tdi sdn thu6 thu nhqp vd thu6 thu nhQp phdi nQp cho k! hign hdnh vd c6c k!'truoc duEc xac dinhbdng s6 ti6n dU ki6n phAi nQp cho (ho6c dusc thu hdi tu) co quan thu6, dqra ir6n cac mt?c thu6 su6tvir c6c luat thu6 co hieu tuc d6n ngdy k6t th0c k! k6 to6n.Thu6 thu nhQp hiQn hdnh duqc ghi nhqn vdro k€t qud hoat dgng kinh doanh hqp nhdt ngoqi trirtruong hEp thu6 thu nhQp ph5t sinh li6n quan d6n mOt kho6n muc ttuqc ghi thing vdo v6n-chtl sdhou, trong trudng hqp nAy, thu6 thu nh€p hien hAnh ciing duqc ghi nhdn trtrc ti6p vdo v6n chrl s&C6ng ty vd c6c c6ng ty con chi duqc b0 trtr c6c tdi sin thu6 thu nhqp hiQn hAnh vd thu6 thu nhQphi€n hdnh phdi nqp khi doanh nghi€p co quydn hqp ph5p duqc bt trir giira tdi sin thu6 thu nhQphi€n hdnh vdi thu6 thu nhfp hiQn.hdnh phdi nQp vd doanh nghiQp du ttinh thanh to6n tnu6 thu nniphiQn hdnh phii nQp vd tdi sdn thu6 thu nhqp hign hdrnh tr6n co sd thuin.Thu6 thu nhap hodn tai

Thue thu nhQp hoSn tai duqc x6c dlnh cho c6c khodn ch€nh tgch tam thdi tai ngdy ket thttc kj, k6to6n gi0a co sd tinh thu6 thu nhQp c0a cic tdi sin vd ng phii tri vi gid tri ghi s6 J,i" "ic khodn mr,rcndy trong b6o c6o tdi chinh hqp nhAt.

thu6 thu nhQp hoin lqi phii nOp duqc ghi nhqn cho t6t cd cdc khorin ch€nh tQch tqm thdi chiu thu6,ngogi trtr:

> Thu6 thu nhQp hodn lai phii tri ph6t sinh tir ghi nhQn ban dAu crla mOt tdi sdn hay nq phdi tri tumQt giao dich md giao dich nriy kh6ng c6 dnh hu&ng d6n lqi nhufn k6 todn hoic tqi nhuan tinh thu6thu nhfp (ho{c 16 tinh thue) tai thoi di6m ph5t sinh giao dich;

fet va cdc khoin v6n g6p li6n doanh khi COng ty vd c6c c6ng ty con c6 kh6 narig ii6m so5t thdi gianhodn nh0p khodn ch6nh l€nh tam thdi vri chic ch5n khoin ch6nh l€ch tam thoi s6 khOng dugc hodnnhqp trong tucrng lai c6 th6 dr,r Clo6n.

Tdi sin thu6 thu nhQp hoSn lqi can duqc ghi nhQn cho t6t ca c6c ch6nh tQch tam thoi duEc kh6u trir,gi5 tri duqc kh5u trir chuy6n sang c6c k!'sau cia c5c khoin 16 tinh thu6 vd c6c khodn uu dii thu6chua sr? dung, khi chSc chSn trong tuong lai s6 c6 lqi nhu?n tinh thud d6 sfr dung nh0ng ch€nh lgchtam thdi dugc kh6u trir, cdc khodn 16 tinh thu6 vd c6c uu d6i thud chua srl Oung nay, ngoqi triy:

dich mdr giao dich ndy kh6ng- c6 dnh hudng d€n lqi nhu0n k6 to5n hodc lqi nhuan tinh thu6 thu nhap(hoqc 16 tinh thud) tai thoi cti6m ph6t sinh giao dich;

con, c6ng ty li€n k6t vir c5c khodn v6n g6p li6n doanh, tdi sdn thu6 thu nhfp hodn tqi duqc ghi nhqnkhi chic chin ld ch€nh lQnh tam thdi s6 dugc hodn nhfp trong tuong lai c6 th6 dtr do6n duEc v?r c6lqi nhuQn chiu thu6 d6 srl d\rng duqc khodn ch6nh tech tam thoi d6.

Gi6 tri ghi s6 crla tdi sdn thu6 thu nhQp doanh nghi€p hodn lai phrii duqc xem x6t tgi viro ngdy k6tth0c k!' t6 toan vd ph6i gidm gi6 tri ghi s6 c0a tdi s6n thu6 thu nhap hodn tai d6n m0c O6o edm thScchdn c6 d0 lqi nhuQn tinh thu6 cho phep lqi lch crla mQt phdn ho{c toirn bO tdi sin thu6 thu nhQphodn lai duqc srl dung. C6c tai sdn thu6 thu nhqp doanh nghiQp hoSn lqi chua ghi nhrin trudc dAyduqc xem x6t lai vdro ngdy k6t th0c k! k6 toSn vdr duqc ghi nhQn khi chic chSn c-6 di tqi nhu6n tinhtnu6 d6 c6 th6 s0 dung cac tdi sin thu6 thu nhQp hoin tai chua ghi nhQn ndy.

20

THUYET M|NH BAO cAo TAt CHINH Hgp NHAT (ti6p theo)Cho giai doan tdi chinh k6t thfc ngdy 30 th6ng 06 ndm 2018

3. ToM TAT cAc cHiNH sAcH KE ToAN cH0 vEU 1ti6p theo)

3.18 lhu6 (ti6p theo)

Thu6 thu nhqp hodn tqi (ti6p theo)

Tii sin thu6 thu nhqp hodn lai vd thu6 thu nhfp hoSn tai phii hd duqc xdc dinh theo thu€ su6t drrtinh s6 6p dung cho k! k6 toSn khi tdi sin duqc thu n6i nay nq phdi trd dugc thanh toan, dua tr6nc6c moc thu6 suSt vd ruQt thu6 c6 hi0u ruc vdo ngdy r6t tnuc ry rb toan.

Thu6 thu nhqp hodn lai duqc ghi nhan viro k6t qud hoqt dQng kinh doanh hEp nhjt ngoqi tru trudnghqp thu6 thu nhfp ph6t sinh li6n quan d6n mOi khoin muc-cuqc ghi th5;; v;; v6i cnr: sd hou,trong trudng hqp ndry, thu6 thu nhdp hoin lgi cUng duEc ahi nh€n tnri ti6p va-o v6n chrl sd hou.

C6ng ty vd cdc c6ng ty con chi duEc bir trir cac tdi sin thu6 thu nhqp hodn lai vd thu6 thu nh6p hodnlqi phii nqp khi C6ng ty c6 quydn hqp ph6p dugc bir trir gi0a tdi s6n thu6 thu nhqp hiQn hdnh v6ithu6 thu nhip hign hdnh. phdi nOp vd cac tii sdn thu6 tnu-nnap ho6n tqi vd ttru6 tn, nnap hoin taiphii trd li€n quan tdi thu6 thu nhQp doanh nghiQp dugc qudn t1i Ldi ctrng mQt co quan thu6:

> 06i vOl c0ng mQt don vi chiu thu6; hodc

) COng ty vd c6c c6ng ty con dqr dinh thanh to6n thu6 thu nhfp hi€n hdnh phdi trd vd tdi sin thu6thu nhqp hiQn hdnh tr€n co sd thuAn hodc thu ndi tal sin d6ng thdi v0i vigc thanh toan nE phdi tr6trong tirng ki'tuong lai khi c6c khoin trqng y6u cria thu6 thu nhap hodn tqi phdi trd hoic trii sdn thu6thu nhap hoin lai dugc thanh to6n hodc thu hdi.

4. TIEN VA cAc KHoAN TUoNG Dt/oNG TEN


Tidn matTi6n g0i ngAn hdngTien dang chuy6nG6c khodn tuong duong ti6nTONG CONG

Ngdy 30 thdng 6 ndm 2018

2.086.448.3501.054.717.621 .489

3.652.795.817.68;

B09a-DN

Don vitinh: VNDNgay 31 thdng 12

ndm 2017

159.912.175815.874.983.916

2.306.504.160743.236.370.567

4.709.599.887.522 1.561.577.770.818

C6c khodn tuong duong ti6n bao g6m c6c khoAn ti6n grli bdng VND tai c6c ngdn hdng c6 k! hqn tir1 d€n 3 thSng voi l6i su6t tit 4,1% - E%tndm.

21

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=.ai€z6Sz\2 ',r8'= rgo'E.4. EF!G\s=s.? "too

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E s=?es,E 3Eo_:o(o ;EO ='*b =EO) {.lJ .gc >o,(O +9O F5 r.t trt

COng ty C6 phAn VinhomesrnuyEr rrltrNH eAo cAo rA cHlrun Hqp runAr (ti6p rheo)Cho giai doan tii chinh k6t thric ngiy 30 th6ng 06 nam 2018

6. PXA rXU COE XNACN HANG VA rNA TNUOC CNO NErrdI BAN NGAN HAN6.1 PhCi thu cia kh6ch hdng ngin hgn

Ngdy 30 th6ng 6 ndm201 I

4.114.316.052.176101.039.700.212

104.177.857.868

18.903.724.4102.001.032.599.239

B09a-DN

Don vitlnh: VND

Ngdy 31 th6ng 12ndm 2017

852.651.790.4U

60.642.421.977

11.032.083.564.945

Phdi thu tir chuyBn nhuqng bdt dQng sinPhdithu tir cung cdp dich vu qudn tf BDSPhdi thu tir hoat dQng cho thue b6t dQng sdnPhdi thu tCr CCDV gi6o dr.rc vd c6c dich vu li€nquanC6c khodn phdi thu kh6c

ToNG coNGTrong d6:

Phdithu ngin hqn tD b€n li6n quan(Thuy6t minh 33)

6.2 Tri tnfic cho ngttui bdn ngdn hgn

Trung tim phdt tri6n qui ddt huyQn Gia L6mCac d6i t6c khec

rONG coNGTrong d6:

Trd tru0c cho b€n ti€n quan (Thuy6t minh 33)

7, PHAITHUVECHOVAY

Ngin hqn:C6c khodn cho vay d6n han thu hdiC6c khodn cho vay cac b6n li€n quan (i)(Thuy6t minh 33)C6c khoin cho vay khic

6.339.469.933.905 11.945.377.777 .386

2.473.511.492.426 9.871.071.344.080


1.508.234.664.8044.546.253.124.656

Don vi tinh: VND

Ngdy 31 thdng 12ndm 2017

792.312.969.328902.881.926.819

(i) Oiy li c6c khodn cho vay vdi k! hqn 12 th6ng, hudng tii suAt B%/nam

Dii hqn:C6c khodn cho vay cec d6i t6c doanh nghiQp


19.999.942.002

70.000.000.0004.679.600.000.000

6.054.487.789.460 1.695.r94.896.147

221.356.274.288 108.076.582.716

Don v!tinh: VNDNgdy 31 th6ng 12

ndm 2017

21.999.942.002

2.684.000.000.0006.771 .028.571 .429

4.769.599.942.002 9.477.028.513.431

3.257.497.661 3.257.497.6613.?57.497.661 3.257.497.661

23

C6ng ty C6 phAn VinhomesrHuvEr M|HH eAo cAo rA cnluH Hgp runAr (ti6p rheo)Cho giai doAn tdi chinh k6t th0c ngdy 30 th6ng 06 ndm 2018

8. pnArnuxtAc


457.174.094.876

631.110.952.835

92.269.396.628

451.190.106.500

485.930.159.754

200.234.408.292

B09a-DN

Don v! tlnh: VNDNgdy 31 thdng 12

ndm 2017

1.033.361.277.516

445.998.056.165

137.857.940.830

56.767.160.790

53.070.861.526

28.807.389.320

Ngin h3n:Phdi thu tir vi€c thu h0 kh6ch hdng thanh to6ntheo ti6n d0

Phlithu lli vay vi lii tiAn grliPhdi thu theo hgp ttdng hqp t6c kinh doanh

K! qu!, dat cac ngin hqn

Phdi thu tir tii khodn qudn li ddng ti6n tap trungPhdi thu ngin hqn khdc

Trong d6:

Phdi thu kh6c ttr b€n li€n quan (Thuy6t minh 33)

Dii hqn:

DAt cAc thu6 mft bdng

Dit cOc ddi han kh5c

Phdi thu dAi han khSc

9. HANGTONKHo

BAt dOng sdn tt6 bdn dang xAy d|,fng (i)

BAt dong sdn dB b6n di x6y dsng hodn thinh (i)Bdt dQng sdn mua C6 Uan

roNG CSNG

Ds phdng giim gid hing tdn khoGi6 trithuln c0a hing t6n kho

2.317.909.1 18.885 1.755.862.686.r47

853.988.251.955

74.711.324.549

58.116.000.001

327.071.279

136.238.941.138

84.149.639.179

331.185.557

133.154.395.829 84.480.824.736


34.091.063.675.370

55.578.791.855

2.142.846.708.370

Don vi tinh: VNDNgdy 31 thdng 12

ndm 2017

14.576.340.222.140

2.573.413.405.959

115.615.927.88036.289.489.175.595 17.265.369.555.979

(100.136.167.302) (259.109.878.987)36.189.353.008.293 17.006.259.676.992

(i) Day ld chi phl xiy dung bAt dOng sdn O6 Oan vA giA tri hdng h6a OAt OOng sin mua d6 b6n, ch0y6u bao gbm c6c cic chi phi tryc ti6p li€n quan tt6n vigc xiy dr,rng h4ng muc cin hO dA bAn va cAcchi phi chung dugc phan b6 kh6c thuoc dl.? 6n Vinhomes Times City, dqr 6n Vinhomes Metropolis,du 6n Vinhomes Green Bay, dq 6n Vinhomes Central Park vi du 6n Vinhomes Golden River.

24

C6ng ty C6 phAn VinhomesrnuyEr M|NH sAo cAo rA cHilrH Hgp NHAr (ti6p theo)Cho giai doan tii chinh k6t th0c ngdy 30 thdng 06 ndm 2018

ro. cHt pxl rnA rRt/Oc

Ngin hqnChi phi hoa hbng tiCn quan d6n c6c c6n h0 chuabin giaoTnu6 thu nhqp doanh nghigp tqm ngpChi phi c6ng cg, drJng cuChi phl tri trudc ngin hqn khScroNG CoNG

Dii hqn:Quyan thue ddt (i)Chi phi c6ng cq, dqng cgChi phi hoa hdng mOi gidiChi phi trd tru0c ddi hqn kh6croNG CoNc

1.589.867.240.965 786.169.470.454


1.448.531.700.729118.678.645.193

975.105.32921.681.789.714

B09a-DN

Don v! tfnh: VNDNgdy 31 thdng 12

ndm 2017

607.480.080.694173.135.075.150

4.250.0005.550.064.620

378.947.299.41119.868.671.48924.281.562.77186.879.774.005

509.977.307.676

378.947.299.41013.531.226.142

36.338.029

(i) Ddy li quydn thue d6t tai c6c trung tim thuong mgi cria C0n9 ty Sinh Th6i ph6t sinh tir giao dichhqp nh6t kinh doanh. Trong d6, C6ng ty Sinh ThSi li b€n di thue theo cac hEp ddng thu€ noat dongc6 diAu khodn thu6 uu ddi so vdi gi6 thi trudng tai ngiy COng ty Sinh Th6i thinh c0ng ty con cOaCOng ty.

11. TAISAN KHACDon vitinh: VND

Ngdy 30thdng 6 ndm Ngdy 31 thdng 122018 ndm 2017

Ngin hqn:

HQ th6ng thi6t bi dicn (i)

D{t cqc cho mqc dich dAu tu (ii)Dit coc kh6c

ToNG CQNG

Dii hqn;Dat cqc cho muc dich dAu tu (ii)D{t cac mua hing h6a

roNG CQNGTrong d6:

OAt cac cho c6c b€n li€n quan (Thuy6t minh 33)(i) Diy lA hQ th6ng thi6t bi di€n s€ dugc COng ty chuy6n giao lqi cho T6ng C6ng ty Di€n tuc Thinh ph6

Ha Noi.(ii) Diy bao gdm c6c khodn ddt coc d6 mua c6 phAn, mua du 6n moi vd dit cqc cho hEp dbng hEp t6c

kinh doanh.

392.514.863.581

196.578.466.985 196.578.466.985

15.600.895.463.363

33.408.63s.66815.830.882.566.016

10.000.000.000206.578.466.985

9.861.000.000.000

't.032.349.277.786r0.893.349.277.786

14.056.286.600.000

25

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COng ty C6 phdn VinhomesrHuyEr [rrNH eAo cAo rA cnlruH Hge ruHAr (ti6p theo)Cho giai doan tdi chinh k6t th(c ngdy 30 thSng 06 ndm 201 8

is. cHr PHi xAv oyxc co eAN od oate

Dqr 6n Vincity Gia LAmDU 5n Vinhomes Metropolis West PointDqr 5n Vinhomes Green BayDU 6n Vinhomes K!'HdaDU 6n Vincity ParkDqr 6n Vinhomes Ldng VinDu dn Khu D6 th!CAn GidDU 6n Vinhomes Golden RiverDqr 6n Ldng hoa TiAn PhongDq 6n Vincity Crl ChiC6c dcr 6n khdcTONG GQNG

Ngay 30 thdng 6ndm 2018

1 .644.596.149.6051.470.239.502.546

451.310.743.606957.928.303.051314.045.528.287501.209.960.926

12.367.332.107.803594.620.517.516634.994.590.003

56.126.898.94893.964.811.846ffi

B09a-DN

Don vitinh: VNDNgdy 31 thdng 12

ndm 20171 .566.693.795.705

192.252.033.947

636.534.654.499

66.575.058.890ffi

29

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16.1

C6ng ty C6 phAn VinhomesrHuyEr ftrrr{H aAo cAo rAr cHfruH ngp NHAI (ti6p theo)Cho giai doan tdi chinh k6t th0c ngdy 30 th6ng 06 ndm 2018

cAc xnoAn oAu ru ral cnixt DAt HAN (ti6p theo)

Ddu tuvio cdc c6ng ty lien kdt

C6ng ty TNHH BAt dQng sdn Tiy Tdng LongTONG CQNG

16.2 Diu tu g6p v6n vio don v! khdc

C6ng ty CP Vincom RetailC6ng ty TNHH Kinh doanh vd dich vr,r BAt dQng sdnVinestateCOng ty C6 pnAn DAu Tu Dich Vu Thuong MqiThdnh Ph6 H6 chi MinhC6ng ty TNHH Kinh doanh Dich vq T6ng hgp VincomC6ng ty CP BAt dQng sAn XavincoCOng ty TNHH Gi6o dUc vd Ddo tqo VinAcademyC6ng ty CP Diu tu Kinh doanh vd Ph5t tri6n D6 thiNgOi Sao Phuong NamroNG CQNG


B09a-DN

Don vitinh: VNDNgdy 31 thang 12

ndm 2017

9.443.697j249.443.697.124


1 17.000.000.000

22.223.000.000

Don vltinh: VNDNgdy 31 thdng 12

ndm 2017

1.568.884.500.000

81 .743.910.00024.000.000.000

15.000.000.000

5.900.000.000139.223.000.000 1.695.528.410.000

31

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18. pHAtrRA ncudr gAN vR Nct/ot nllue rnA rrEn rnuoc trcAru nen18.1 Phdi trd ngudi hdn


2.238.536.024.410590.947.030.370151.958.530.3s4100.845.922.15270.849.418.839

1.323.935.122.715618.785.813.325

B09a-DN

Don v!tlnh: VNDNgdy 31 thdng 12

ndm 2017629.985.256.556

66.222.458.251_

100.785.912.863

54.453.054.935408.523.830.507295.405.326.152

Phdi trd cho ngvdi bdn- Phei ffi d6i tdc x6y dvng s6 1

- Phei ffi d6i tdc xdy dvng s6 2- Phei ffi d6i tdc x€y dqrng sO 3- Phei ffi d6i tAc xdy dyng s6 t- p6itac doanh nghi€p cung cilp dich vu qudn t! bdtd1ng sdn- Cdc nguoi bdn khdcPheiffi cho cdc b6n li6n quan

roNG GQNG

Trong tl6:Phaitra b€n li€n quan (Thuy6t minh 33)

18.2 Nguoi mua trd tidn truw ngdn hgn

Ngudi mua trd ti6n tru0c tu chuy6n nhuqng bAtd6ng sdnTrd trudc tir cung c5p dich vr,r qudn lV bAt dQng sdnvi cdc dich vu li€n quanCdc khoin ngudi mua trd tidn trudc kh6cToNG CQNG 19.236.932.169.163 16.845.7U.264.404

2.857.321.837.735 925.390.582.708

618.785.813.325


19.197.705.735.056

38.577.056.643649.377.464

295.405.326.152


16.843.606.855.148

2.137.409.256

33

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COng ty C5 phAn VinhomesrHuvEr NrrNH eAo cAo rA cnlrun HgP NHAr (ti6p theo)Cho giai doan tAi chinh k6t th0c ngAy 30 th6ng 06 ndm 2018

20. cHt PHi pnAr rnA

Laitrai phi6u vd l6ivaY PhiitrdGi6 v6n trich tru0c cho c6c cdn hQ vd bi9t thu d6 bAngiaoChi phlxAy dUng trich tru0cTrich trudc chi phi hoa hdng m6i gidivd c5c chi phikh6c li€n quan d6n c6c c6n h0 vd bi9t thuCdc khoAn chi Phi Phdi trA kh6c

ToNG CQNG

Trong d6:Phai tra b6n li6n quan (Thuy6t minh 33)

21. DOANH THU CHUA TH[/C HIFN

Ngin hqnDoanh thu chua thUc hign tt dich vu qudn lV cin h0'bi9t thuDoanh thu chua thuc hign tir dich vu cho thu6Doanh thu chua thuc hi9n kh6c

Ddi hqnDoanh thu chua thuc hiQn tir dich vu qudn lV cdn hQ'

biQt thuDoanh thu chua thuc hiQn tu dich vu cho thu€

roNG GQNG

Trong d6:Doanh thu chua thUc hi9n vdi bOn li6n quan

flhuy6t minh 33)

Ngdy 30 th6ng 6 ndm2018

721.408.581.930

2.220.704.521.801667.535.514.711

1.042.814.049.43536.024.271.668

B09a-DN


782.481.153.118

506.239.161.968304.621.884.440

132.626.220.94912.467.963.128

4.688.486.939.545 1.738.436.383.603

246.370.472.033 484.400.408.389

Ngdy 30 th6ng 6 ndm2018

454.028.085.79959.352.402.1219.241.872.567

Don v!tinh: VNDNgdy 31 th1ng 12

ndm 2017

16.617.259.917

522.622.360.487 16.617.259.917

1 .555.010.673.010244.606.797.354 268,018.281.667

1]99.617.470.364 268.018.281.667

2.322.239.830.851 284.635.541.584

244.606.797.354 268.018.281.667

35

COng ty C6 phin VinhomesrnuvEr MrNrH sAo cAo rAr cHh{H Hge runAr (ti6p theo)Cho giai tloan tdi chinh k6t th0c ngdy 30 th6ng 06 nim 2018

22. PHAITRAKHAC

Ngin hqnTiAn trA trucrc tir kh6ch hdng mua cin h0, biet thuNhan dit cac vdi muc dich chuy6n nhuEng c6 phAnKinh phi b6o tri c0a c6c cdn h0 tl5 bdn giaoDit cqc hqp t6c kinh doanh (i)Phdi trA kh6c

Dii hqnNhan kV quy, ky cusc ddi han

ToNG CQNGTrong d6:Phditrd ngin hqn kh6c cho c6c b6n li6n quan (Thuy6tminh 33)

(i) Oay ld khodn nhOn dat cac theo hqp ddng hqp t6cVinhomes Central Park.

23. VAY

Vay ngin hqnVay tu c6c d6i t6c doanh nghi€PVay c6c b6n li6n quanVay ngSn han kh6croNG CQNG


6.397.753.209.589

1 .435.652.316.7592.559.236.292.202

183.912.974.876

B09a-DN

Don vitinh: VNDNgdy 31 thdng 12

ndm 2017

4.065.004.830.340961.124.640.000471.081.820.805188.000.000.00077.933.131.022

4.639.136.220.391ffi

10.576.554.793.426 5.763.144.422.167

4.639.136.220.391 [email protected]

2.607.495.081.398 239.877.529.077

kinh doanh tai Drr 6n Vinhomes Metropolis vd


4.600.000.000.00017.700.000.000.000

1 3.1 00.000.000

Don vltinh: VNDNgdy 31 thdng 12

ndm 2017

2.000.000.000.0006.699.590.490.328

22.313.100.000.000 8.699.590.490.328

36

COng ty C6 phAn VinhomesrnuvEr NITNH eAo cAo rA cnlrun Hgp NHAT (ti6p theo)Cho giai doan tdi chinh k6t th0c ngdy 30 th6ng 06 nim 2018

23. VAY (ti6p theo)

Vay dii hqnVay ngAn hAng (i)Tr6iphi6u ph6t hdnh (ii)

B09a-DN

Don vltinh: VNDNgdy 30 thdng 6 ndm Ngdy 31 thdng 12

2018 ndm 2017

1.421.097.869.017 1.213.565.229.6515.429.735.745.254 5.414.121.466.4186.850.833.614.271 6.627.686.696.069

(i) Dey ld khoin vay Techcombank vdi l5i su5t cho k!' dAu ti6n ld 10%/nim, O6i vOi c6c k! ti6p theo, laisu6t duqc didu chinh blng l6i suAt huy clQng ti6t kiQm trung binh k!' han 12 th6ng trd sau bing VND +bi€n dQ 3,33%/n5m. Kho6n vay duqc il6m bio bdi:- PhAn v6n g6p cria C6ng ty Sinh Th6i trong C6ng ty Dd thi Gia L6m.- C6 phi6u VRE n6m gi0 bdi mOt c6ng ty trong cirng t?p doAn vi;- C6c tdri sdn ddm bAo kh6c duqc c6c b6n th6a thuan.

(ii) O6y ld khodn ph6t hdnh tr6i phi6u doanh nghigp v6i gi6 tri ghi s6 5.500 ty VND c6 k!' hqn 3 ndm.

24. DUPHoNGPHAITRAD6y ld khoAn dU phong chi phi s&a ch0a c6c cin h0 vd biet thy tai dr,r 6n Vinhomes Times City vd Dqr

6n Vinhomes Green BLy, Vinhomes Royal City vd Vinhomes Central Park theo didu khorin bdo hAnhtrong c6c Hqp ddng Mua b6n cdn h0 vd biet thu.

37

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COng ty C6 phAn VinhomesrnuyEr MINH eAo cAo rA cnlrun ngp NHAI (ti6p theo)Cho giai doan tdi chinh k6t thUc ngdy 30 th6ng 06 nim 2018

26. DOANHTHU

26.1 Doanh thu bin hing vi cung cip dlch vg

T6ng doanh thuTrong d6:Doanh thu chuy6n nhuEng bAt dQng sinDoanh thu cung cAp dich vr,r quin lf b6t dQng sdnDoanh thu cho thu€ bAt dQng sdn ctAu tu vd cungcAp c6c dich vu kh6cDoanh thu cung c6p dich vu vui chcvi giditriDoanh thu khdcCic khoin giim trD doanh thuDoanh thu thuinTrong d6:Doanh thu chuy6n nhugng b6t eqng sdnDoanh thu cung cAp dich vr,r qudn l! b6t ctQng sinDoanh thu cho thu€ bAt dQng sdn dAu tu vA cungcAp c5c dich vu kh6cDoanh thu cung c6p dich vU vui choi gi6ikiDoanh thu kh6c

26.2 Doanh thu hoqt tlQng tii chinh

Lditidn grlivd cho vaYLii ch€nh l€ch tl gi6Thu nh0p tir nhOn c6 tucThu nh?p tu hgp t6c kinh doanh c6c dtr 6n bAt clOngsdnThu nh?p tdichinh khdcToNG CQNG

Qu!'2 ndm 2018

5.433.646.951.058

4.947.369.380.079266.408.862.817

183.823.149.636

36.045.558.526

B09a-DN

Don v!tinh: VND

Qui 2 ndm 2017

1 .795.701 .912.989

1.078.557.7 92.965

45.869.539.198457.687.880.042213.586.700.784

5.433.646.951.058 1 .795.701 .912.989

4.947.369.380.079266.408.862.817

183.823.149.636

36.045.558.526

1.078.557.792.965

45.869.539.198457.687.880.042213.586.700.784

Don vitinh: VND

Quf 2 ndm 2017

140.209.807.275

32.700.000.000

143.103.00;

Qui 2 ndm 2018

441.304.342.225403.607.567

3.952.297 .062.0421 1.848.183

4.394.016.860.017 't73.052.910.277

40

COng ty C6 phAn VinhomesrnuyEr MtNtH sAo cAo rA cHlruH ngp NHAI (ti6p theo)Cho giai cloan tdi chinh k6t thric ngAy 30 th6ng 06 nim 2018

27. G6VON HANG BAN VA CUNG CAP DICH VU

Gi6 v6n UAt eQng s6n chuy6n nhugngGid v6n cung cAp dich vu qudn l1i b6t dgng sinChi phi cho thu€ n6t Ogng sdn dAu tu vd cung c6pc6c chi phi kh6cGid v6n cung c6p dich vU vui choi gi6itriGi6 v6n kh6cToNG CANG

28. CHI PHiTAICH|NH

Chi phi l6ivayChi phitdi chinh kh6croNG CQNG

29, CHI PHi EAN XANC

Phitu vAn cho cdc cin hQ bin giaoChiphihoa h6ng mOigidiChi phiqudng c6o ti6P thiChi phi bin hdng khdcToNG CaNG

Qui'2 ndm 2018

3.363.894.730.723226.401.054.359

95.744.969.925

32.573.620.85;ffi

B09a-DN

Don vitinh: VND

Qu!'2 ndm 2017

847 .917 .470.195-

56.375.571.831217.262.152.673148.091.796.359

1.269.640.991.05U

Qu!,2 ndm 2018

622.131.751.60635.304.322.387

Don vitinh: VND

Qu! 2 ndm 2017

244.202.771.31954.597.702.769

657.436.073.993 298.800.474.088

Qu! 2 ndm 2018

1 1.598.691.793113.782.032.66384.742.310.83571.397,614.380

Don vitlnh: VND

QUY,Z ndm 2017

39.539.414.57437.916.110.74738.636.736.259

154.801.314.552281.520.649.671 270.893.576.132

41


rHuvEt tVttNH aAo cAo rAr cHlun Hgp NHAT 1ti6p theo)Cho giai doqn tdi chinh k6t th0c ngiy 30 thdng 06 nim 2018

30. CHr PHiOUAN lY OOANX NGHTEP

Chi phi nhin c6ngChi phi kh6u hao tdi sdn c6 OinnChi phidich vu mua ngoAiChi phiqudn lf khdcroNG CQNG

31. THU NHaPVACHt PHi KHAC

Thu nhEp kh6cThu nhQp tir phat hqp d6ngThu nh?p kh6c

Chi phi khicPhat ch?m nOp vi pham hqp d6ngChi phi kh6cLgI NHUAN KHAC THUAN

Qu!'2 ndm 2018

24.503.833.10137.988.467.245

132.177.293.49110.618.120.151

B09a-DN

Don vitinh: VNDQuf 2 ndm 2017

33.574.794.25025.501.869.44473.111.948.00415.211.958.402

205.287.713.988 147.400.570.100

Qu!,2 ndm 2018

34.669.899.3799.522.040.412

25.147.858.967

{4.389.207.96512.809.259.5111.579.948.454

Don vitlnh: VNDQUY'z ndm 2017

14.940.498.7533.098.231 .130

11.842.267.623

8.416.523.250827.849.977

7.588.673.27320.280.691.414 6.523.975.503

42

Cong ty C6 phAn VinhomesrHuyEr rrlttNH eAo cAo rA cHINH ngp runAr (ti6p theo)Cho giai doan tdi chinh k6t th0c ngiy 30 th6ng 06 nim 201832. rxuE rHU NHAP DoANH NGHTEP32.1 Chi phi thu6 TNDN

chi phithu6 TNDN hien hdnhThu nh?p thue TNDN hoSn lairoNG GQNG

32.2 Thu6 TNDN hiQn hdnh

Cho giaidoan tdichinh k6t thIc ngdy

30 thdng 06 ndm2018

1.992.087.834.087(6.508.155.654)

1.985.579.678.433

B09a-DN

Don vitlnh: VND

Cho giaidoan tdichinh k€t thlc ngdy

30 thdng 06 ndm 2017

206.724.796.873(3.352.31 1.169)

203.372.485.704

Thu6 suAt thu5 thu nhQp doanh nghiQp ("TNDN") 6p dvng cho COng ty vd c6c cOng ty con trong nim ld20o/o lgi nhuOn chiu thu6.

Thu6 TNDN hign hAnh phdi trd iluEc x5c clinh dua tr€n thu nhip chiu thu6 cOa kV hi€n tai. Thu nhOp

chiu thu6 cfia C6ng ty vd cdc c6ng ty con kh6c v0i thu nhip duqc b6o c6o trong b6o cio k6t qu6.hoqt6Ong kinh doanh nEp nhAt vi thu n-hap chiu thu6 kh6ng bao gdm cic khodn muc thu nhip chiu thu6 hay

"ni inidugc kh6u trir cho muc ctich tinh thu6 trong c6c k!'kh6c vd c0ng khOng bao gdm cdc khodn mUckhOng phdi chiu thu6 hay khOng duqc khAu tru cho muc dich tinh thu6.

43

Cong ty C6 phAn VinhomesruuvEr MINH eAo cAo rA cHlruH ngp ruHAr (ti6p theo)Cho giai doan tdi chinh k6t th0c ngiy 30 th6ng 06 nim 2018

33. crAo DlcH vOrcAc BEN urEn eulr.r33.1 Phai thu kh6ch hing

B€n li€n quan M6i quan hQ

Tfp clodn Vingroup - COng COng ty m9ty CPC6ng ty CP Vinpearl COng ty cUng tQp

tloinC0ng ty TNHH Thuong mqi C6ng ty cUng t€pDich vu Thdnh pn6 H6 cnr dodnMinhCOng ty TNHH MTV COng ty cUng tfPVinschoolKh6c

dodn

B09a-DN

Ngdy 30 thdng 06ndm2018 NQidung

2.290.285.271.693 Phdi thu lEi nhuin BCC

62.613.578.279 Phdithu vd cung c5phdng h6a, dich vu

20.320.248.305 Phdithu vA cung cAphdng h6a, dich vu

16.621.209.678 Phdi thu vd cung cAPhing h6a, dich vU .

83.671 .184.471 Phiithu vE cung cdphdng h6a, dich vu

2.473.5',11.492.426

33.2 Dit cgc cho mr,rc dfch tliu tuNgdy 30 thdng 06

BOn li€n quan M6i quan he ndm 2018 NQidung

T?p dodn Vingroup - C6ng COng ty me 1 1.981.029.000.000 UA, cQc cho mUc dichty CP cl6u tuCOng ty Cp DO thi SiiD6ng COng ty cUng tQp 200.257.600.000 Dit cqc cho mvc dich

dlodn dAu tuC6ng g Cp Kh6ch s?n Hoa COng ty cing tfp 1.875.000.000.000 Dat c9c cho mUc dichSen dodn

ffi ilAutu

33.3 Tri tru6c cho ngudi b6n

B€n li6n quan M6i quan h€Ngdy 30 thdng 06

ndm2018 NQidung

C6ng ty Cp Vincommerce COng ty ctrng t?p 203.782.369.595 Trd trudc vd cung cApttodn hAng h6a, dich vu

C6ng ty Cp Vincom Retail COng ty cung tflp 17.573.904.693 Trd tru0c vO cung cApdodn hdng h6a, dich vu

221.356.274.288

44

C6ng ty C6 phAn Vinhomes B09a-DNrHuv€r N/||NH eAo cAo rA cnlrun Hgp ruHAr 1ti6p theo)Cho giai doan tAi chinh k6t th0c ngdy 30 th6ng 06 nim 2018

33. G|AO DICH VOTCAC AEN UEr.r QURr,r (ti6p theo)33.4 Phaithu kh6c

B6n ti6n quan M6i quan hQ Ngdy 30 thdng 06 ndm NQi dung2018

C6ng ty CP Thuong mqiDAu tuvd Ph6t tri6n ThdiDai C6ng ty cirng tfp dodn 46.022.456.866 Phdi thu ve tai vay

Phii thu v6 qudn li ddngTfp dodn Vingroup - C6ng ty CP COng ty m9 542.158.805.333 tidn tfp trungTfp dodn Vingroup - COng ty CP C6ng ty m9 139.486J72270 Phdi thu kh6cC6ng ty CP Thuong maiDAu tuvi Ph6t tri6n ThdiDai C6ng ty ctrng tfp dodn 97.792.952.333 Thu chi h0Kh5c 28.527.865.153 Phii thu kh6c

@33.5 Phaitri ngudi b5nBEn ti6n quan M6i quan he Ngdy 30 thdng 06 ndm NQi dung

2018

Tfp dodn Vingroup - C6ng ty CP COng ty m9 217.425.348.178 Phdi trd phi qudn lfCOng ty CP Vincommerce COng ty cirng tQp dodn 308.240.310.690 Phaitra mua hdng h6a,

dich vu

C6ng ty CP Kinh doanh vd C6ng ty cirng tQp doin 21.119.420.000 PhAitri mua hdng h6a,Thuong mai Dich vq Vinpro dich vuC6ng ty CP Vincom Retail COng ty ctrng t?p dodn 19.957.749312 Ph6i tri mua hdng h6a'

dich vu

Khac 52.042.984'645 Phaitra mua hdng h6a,dich vU

618.785.813.325

33.6 Chi phi phiitriB6n ti6n quan M6i quan h€ Ngdy 30thdng 06 ndm NQi dung

2018

C6ng ty TNHH Tu v$n vd X6y C6ng ty cirng tfp dodn 21.364.006.621 Chi phi l6i vay trich trudcDgng VincomCOng ty TNHH B6t d0ng sAn COng ty cing t?p doAn 77.615.498.099 Chi phi l5i vay trich tru0cXavincoC6ng ty TNHH Xativico C6ng ty cUng tQp doin 23.337.819.635 Chi phi l5i vay trich trudcCOng ty TNHH Thuong mqi Dich C6ng ty cirng tQp tlodn 8.851.960.458 Chi phi l6i vay trich trudcvu ThAnh pn6 nd Chi MinhC6ng ty TNHH C6ng vi6n trung G6ng ty ctrng tfp doAn 77.202.831.056 Chi phi l5i vay trich trudctAmC6ng ty TNHH Vinfast C6ng ty cung t?p doAn 25.086.027.397 Chi phi l6i vay trich trudcCOng tV Cp Vincom Retait C6ng ty cUng tip doAn 12.912.328.767 Chi phi l6i vay trich trudc

246.370.472.033

45

COng ty C6 phAn VinhomestHuyEr M|NH BAo cAo rA cHfNn ngp runAr 1ti6p theo)Cho giai cloan tdi chinh k6t th0c ngdy 30 th6ng 06 ndm 2018

33. GrAo DlcH v0t cAc BEN uEn ouex (ti6p theo)33.7 Phaitri ngin hqn khicBEn li6n quan MSiquan h€

C6ng ty CP Vincom Retail COng ty cing tQpdodn

COng ty CP Benh viQn Da COng ty cUng tipkhoa Qu6c t6 Vinmec dodnC6ng ty TNHH MTV Vinschool COng ty cing t?p

dodnC6ng ty CP Vinpearl

COng ty TNHH Vinfast

Kh6c

33.8 Doanh thu chua thgc

BOn li6n quan

C6ng ty CP Vincom Retail

COng ty cUng tqpdodnC6ng ty cing tqpdodn

hiQn dii h3n

M6i quan h€

COng ty cing tQpdodn


1 .571 .000.000.000

200.000.000.000

200.000.000.000

171.117 .951.582

100.821 .917.808

364.555.212.008

2.607.495.081.398

B09a-DN

NQi dung

Nh?n dat cqc hEpt5c kinh doanhNhin clit cqc hEpt6c kinh doanhNhOn dit cqc hspt6c kinh doanhChitrd hQ

PhAitrA vd laivay

PhAitrA mua hingh6a vd dich vu


244.606.797.354

NQi dung

Doanh thu chuathuc hien dii han

2M.606.797.354

46

C6ng ty C6 phAn VinhomestrtuvEr MINH eAo cAo rA cnlruH Hqp NHAr (ti6p theo)Cho giai tloan tii chinh k6t th0c ngdry 30 th6ng 06 nim 2018

33. clAO DICH VOICAC AEN UEtt OUltt (ti6p theo)33.9 Gho vay ngin hqnBOn li6n quan M6iquan hQ

Cdng ty BAt clQng sdn COng ty c0ng tqp doanThing Long


70.000.000.000

70.000.000.000

B09a-DN

Ldi sudt

8,00%

Ldi su6t

8,00%8,00%

8,00%

8,00%

8,00%

33.10 Vay ngin hqn

BOn li6n quan

C6ns g C6 phAn BAtdQng sin XavincoC6ng ty TNHH Xalivico

.C6ng ty TNHH tu vAn viXD VincomCOng ty TNHH Ph6t triSnCOng vi6n Trung tdmC6ng ty TNHH sAn xuAtvir kinh doanh Vinfast

M6i quan h€

C6ng ty cUng tfp dodn

C6ng ty cUng tip dodn

COng ty cing tqp clodn

COng ty cUng tqp Clodn

COng ty cUng tqp itoan


714.000.000.000250.000.000.000

1 .560.000.000.000

1 .095.000.000.000

14.081 .000.000.00017.700.000.000.000

47

THUYET M|NH BAo cAo rAt CHINH Hgp NHAr (ti6p theo)Cho giai doan tdi chinh k6t th0c ngdy 30 thdng 06 ndm 2018

34. cAc sU K|FN pHAr slNH sAU NGAY K€T THUG KV KE roAN

rugaY ? th6ng 7 nim 2018, C6ng ty dd hodn t6t viQc nhfn chuydn nhugng 98% c6 phdn trong C6ng tyC6 phAn Ph6t tri6n GS ci Chi tir cdc c6 nhdn. Theo d6, COng iy enat tri6n-os cn c'ni tro tha; con6 tvcon c0a C6ng ty.

Th6ng 7 ndm2018, COng ty d6 hodn t6t viCc nhfn chuydn nhugng dr,r 6n Vinhomes Hir Tinh tir


K[6ng c6 c6c su ki€n ndo kh5c phdt sinh sau ngAy t<6t tnric ry 16th6 gdy dnh hudng treng y6u d6n hoqt dQng c0J iOng ty vA k6t qC6ng ty.

B09a-DN

y6u ho{c c6hqp nh6t cia

flt.Phirng ThiBich HdngNgudilfp

Ngdy 30 th6ng 07 nim 201 8

BUi Thi HaK6 toan fiudng Gi6m d6c Tdi chinh

48

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