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Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

Aug 29, 2019

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Page 1: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong
Page 2: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

Cong ty C6 p h i n Tap doan Quan l y Tai san T r i V i e t B i a ch i : S6 142 B o i Cdn, Phuong D p i Cf in, Quan Ba D i n h , Thanh ph6 Ha N o i

So-:^ /CV-TVC Ha NQI, ngay 29 thdng 03 nam 2018 V/v Gidi trinh bien dgng l<yi nhuQn sau thue

TNDN nam 2017 Bao cao hgp nhat so vai cung ky nam tric&c

Ki 'nh g u i : U Y B A N C H t T N G K H O A N N H A NlTOfC - SOf G I A O D I C H C H I T N G K H O A N H A N Q I

Ten Cong ty C o n g t y C 8 p h a n T a p doan Q u a n l y T a i san T r i V i e t T rp sd chmh TSng 2, s6 142 D o i C i n , Phudng D p i CSn, Q u ^ Ba D i n h , Thanh ph6 H a N g i D ien thoai 024 3722.4999 Fax. 024 6273 2058

Thuc h ien thong t u s6 155AT/2015-BTC ngay 06/10/2015 cua Bo Ta i Ch inh vS viec hudng dan cong bo thong t i n tren t h i t r uong Chung khoan, Cong ty Co phan Tap doan Quan l y Ta i san T r i V ip t x i n giai t r i n h l o i nhuan sau thue thu nhap doanh nghipp tai Bao cao ket qua hoqt dpng k inh doanh hop nhat nam 2017 so v o i Bao cao nam truoc co bien dpng tir imxin phan t ram ( 1 0 % ) t r a len C u the n h u sau-

N o i d u n g N a m 2017 N a m 2016 B i en d o n g

% (+/-)

Doanh thu ban hang va cung cap d ich v u 25.178 994.342 43.215.103.811 - 4 2 %

Doanh thu hoat dong tai ch inh va thu nhap khac

76.677.132.791 50.201.112.972 5 3 %

, •

Gia von hang ban, Ch i p h i tai ch inh , Ch i ph i ban hang, quan l y doanh nghiep va Ch i phi khac

74.856.702.031 37.267.192.348 1 0 1 %

L p i n h u a n sau thue T N D N 21.900.325.890 46.657.962.451 - 5 3 % N a m 2017 doanh thu ban hang va cung cap d i ch vu g iam 4 2 % dong tha i Doanh thu hoat

dong tai ch inh va thu nhap khac tang 5 3 % so v d i cung k y nam 2016. D o n g thd i gia von ban hang, chi ph i tai ch inh, chi ph i ban hang, chi ph i quan l y D N va ch i p h i khac tang 1 0 1 % so v d i c iuig k y nam t rudc . D o vay l o i nhuan sau thue T N D N hgp nhat nam 2017 g iam 5 3 % so vd i l o i nhuan c i ing k y nam t rudc .

Tren day la m o t so nguyen nhan chu yeu dan den bien dong t rong ket qua l o i nhuan k i n h doanh sau thue nam 2017 so v d i c i ing k y nam trudc cua Bao cao tai ch inh hop nhat m a C o n g ty Co p h a n T a p doan Q u a n ly T a i san T r i V i e t g ia i t r i nh de Quy Co quan du^c biet.

Page 3: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

BAO C A O T A I C H I N H HgfP N H A T

C O N G T V CO PHAN T A P D O A N Q U A N LY T A I SAN T R I V I E T Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017

(da dugc kiem toan)

Page 4: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

Cong U Co |)tian Taq (loan Quan l> Tai san I n \ i?l So 142 D91 Can. P DgiCSn.Q lia Diiih. l|) Ha Ngi

NQIDUNG

Trang

Bao cao cua Ban Gia in doc 2 - 4

Biio cao kieiii loan dye lyp 5-6

BAu cao Tai cin'iili l iy|i nhat

Bang can doi ke loan hiyp nhai 7- 10

Bao cao kel qua hoyt dong kmh doanh hgp nhat 11

Bao cto luu chuyen tien t? hop nhat 12-13

Ban thuygt mmh Bao cao lai chinh hgp nhat 14- 41

Page 5: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

Cong ty Co phan T5p doan Quan ly Tai san Tri Viet So 142 DQI Can, P Bgi Can, Q. Ba Dmh, Tp. Hit N§i

B A O C A O C U A BAN G I A M D O C

Ban Gitm doc Cong ty Co phan Tap doan Quan ly Tai san Tri Viet trinh b^y Bao cao cua minh va Bao cao t i l chinh hop nhdt cua Cong ty cho nSm t i l chinh ket thuc ngay 31 thing 12 n im 2017.

C O N G T Y

Cong ty Co phan Tap doin Quan ly Tai san Tri ViSt duyc thanh lap va hoal dyng theo Giay chiing nhan ding ky doanh nghiep s6 0106065776 cip Ian diu ngay 20/12/2012 do So K6 hoach v i D i u tu thanh ph6 Ha Nyi cap, theo giay phep dang ky kmh doanh thay d i i i in thii 12 ngay 04 thing 07 nam 2017, Doi ten cong ty tu Cong ty Co phan Quan ly Dau tu Tri Viet thanh Cong ty Co phan Tap doan Quan ly Tai san Tri Viet Theo d a y phep ding ky kmh doanh Ian d iu so 0106065776 lhay doi I in thii 13 ngay 14 thing 08 nam 2017 do So Ke hoach va Dau tu Thanh pho Ha Noi, hoat dyng kinh doanh cua Cong ty la

Dai ly moi gioi dau gia, Hoat dyng h5 tro dich vy tai chinh chua phan vao dau, tu vin d iu tu , Nghien cihi thi truong va thira do du luan; Hoal dyng tu van quan ly, D]ch vy thue vin phong, Kmh doanh bit dyng sin Dich vy mSi gi6i bit dyng sin, Dich vy dinh gia bat dyng san, Dich vy san giao dich bit dyng sin, Dich vy tu v in bit dyng sin, Dich vu quang cio bit dyng sin, Dich vy quin !y bat dong san.

Try so chi'nh cua Cong ty d i t tai so 142 Dyi Cin, quan Ba Dinh, thinh pho Ha Nyi, Viet Nam

v i n di iu le cua C6ng ty la 400 241 070 000 ding (B6n t r im ty hai t r im bon muoi mot trieu khong tram bay muoi nghin dong chin) tucmg ducmg 40 024 107 c6 phin, menh g i i 10 000 dong/CP

C A C SU K I E N S A U N G A Y K H O A S O K E T O A N L A P B A G C A O T A I C H I N H

Ban Glim doc Cong ty khing dinh rang, khong co sy kien tryng y iu nao xay ra sau ngiy lap Bio cao tai chinh doL hoi duyc dieu chinh hay cong b6 tren Bao cao tai chinh cua Cong ty cho nam tai chi'nh kel thiic ngay 31/12/2017

H Q I D Q N G Q U A N T R I V A B A N G I A M D 6 C

Cac thanh vien cua Hyi dong Quan tri , Ban Giam d6c dieu hanh cua Cong ty den ngay lap bao cio nay bao gom

Hyi dong quan t r |

Ong Pham Thanh Tilng Ong D§ Thanh Ha Ong Quach Manh Hao Ong Nguyen Trung K i in BaPhan Van Ha Ong Nguyin Phi Khanh

Chu tich HDQT Ph6 Chutich HDQT Thanh vien Thinh vien Thinh vien Thanh vi6n BOnhiym ngay 14/04/2017

2

Page 6: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

Cong t) Co phan I iip doan Quan Iv Tin san Tn \ i?t So 142 Ogi C an. P Uvi Lan.Q Ba Dinl). 11> Ha Nyt

Bun Kiem suul Ba Nguyen I hi Thoiti Ba Ta Th] Thu Thao Ba Cao Thi Thu>

Bun Giam doc vu Ke loan (rirong

Ong Phan Doin Vinh TongGiamdoc Bonhigmngav 05/07/2017 Ong Do Thanh Ha Tong Giam doc Mien nhiym ngay 05/07/2017 Ong Nguven Dire Tung Ke loan Inrtmg

K IEM TOAN VIEN

Bao cao tai chinh iigp nhai ket ihuc ngiy 31.12 2017 cua Cong ty Co phiin Tap doan Quan iy T i i san Tn Viv'I da duyc kiein toan bai Cong t\ I NHH Kiein loan I TP Dan v i du dieu ki?n kiem la.in cho cac cong ty dai chung, cong ty dai chung ihuyc linh vyc chung khoan iheo qu) d|nh cua By Tai chmh va U> ban Chi'rng khoan Nha ni/oc

CONG BO TRACH N H I f M CUA BAN G IAM D 6 C DOI VOI BAO CAO TA I CHINH

Ban Giam doc Cong tv chiu trach nhiyni ve v ip, lap Baa cao tai chinh hyp nhat phan anh trung thye, hap ly tmh hinh hoat dyng. ket qua hoal dyng kmh doanh va tinh hinh liru chuyen lien te cua Cong ty trong kv Trong qua trinh lyp Bao cao tai chinh hyp nhat. Ban Giam doc Cong ty cam kel d i tuan thu cac yeu cau sau

Xay iA\mg va duy tri kiem scat nyi by nia Bun Giam doc va Ban quan tn Cong ly xac dinh la can thiet de dam bao cho viec lap va Irmh bav Bao cao lai chmh hyp nhat khong con s.ii sot iryng yeu do gian Ian hoic nhain Ian Lira clioTi cac chmh sach ke toan Ihich hyp va ap dyng cac chmh sach nay myi each nhat quan, Dira ra cac danh gia va dy doan hyp ly va than tryng, Neu rd cac chuan mirc ke toan diryc ap dyng co diryc tuan thu hay khong, c6 nhung ap dyng sai lech tryng yeu den mirc can phai cong bo va giai thich trong Bao cao tai chmh hyp nhat hay khong. Lap Bio cao l i i chmh hyp nhai iron co so hoat dyng kinh doanh hen liic Irir irirong hop khong the cho r,1iig Cong iv sS liep lyc hoat dyng kmh doanh

Ban Giam doc Cong ly dam bao ring cac so ke toan diryc liru giir de phan anh tinh hinh tai chinh cua Cong t\. vdi mirc do trung thyc, hop K tai bat co ihoi diem nao va dam bao ring Bao cao tai chmh hyp nhat tuan ihu cac quy dmh hiyn hanh cua Nha luroc Dong thoi co trach nhiym trong vice bao darn an toan tai san cua Cong ly va thuc hien cac bieii phap thich hyp de ngSn chin, phat hiyn cac hanh vi gian lyn va cac VI pham khac

Ban Giam doc Cong ty cam ket ring Bao cao tai chinh hyp nhat d i phan anh trung thyc va hyp ly tmh hinh lai chmh cua Cong tv tai thai dicm ngav 31 lhang P nim 2017. ket qua hoal dong kmh doanh va linh hmh luu chuyen lien te cho ni i i i lai chmh ket thuc ngay 31 thane 12 nim 2017. phu hop vai chuan myc ehe' do ke loan \'iel Nam va tuan ihu cac quy dmh hien hanh co licn quan den viec lyp va trinh bay Bao cao tai chmh hyp nhai

3

Truong ban kiem soat Mien nhiym ngay 14/04/2017 Thanh vien Mien nhiym ngay 14''04/2017 Thanh vien Mien nhiem ngay 14 042017

Page 7: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

Cong Iy ( 6 phan I I'lp doan Qiian Iv lai san Tn \ i?l So 14H)vi can, I'. Dgi Can.Q Bii IJinli. Tp Hii iMyi

Cam kel khac

Ban Giam doc cam ket r ing Cong ty khong vi pham nghla vy cong bo thong tin theo quy dmh tai Thong lir s6 155 2015 T I -BTC. ngay 06 10'2015 cua Bo Tai Chinh hucrng dan ve vi?c cong bo thong tin tren Thi irirong chirng khoan

] }

\

4

Page 8: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

C O N G T Y T N H H K I E M T O A N T T P

T T P A U D I T T I N G L I M I T E D C O M P A N Y

S6 ^65/BCKT/TC B A O C A O K I E M T O A N D Q C L A P

vi Bao cao tai chinh hgp nhdt cho nam tai chinh kit ihuc ngay 31 thdng 12 nam 2017 cua Cong ly cSphdn Tap doan Quan ly Tai son Tri Viet

Kinh eiia: Hyi dong Quan t n Ban Giam doc Cong ty Co phan Tap doan Quan ly Tai san T r i Viet

Chung t6i da thuc hi?n kt^m toan Bao cao tai chinh hop nhit ciia Cong ty Co phin Tap doan Quan ly Tat san Tri Vift duoc lap ngay 28 thang 03 nSm 2018 gom Bang can dot k i toan hgp nhat tai ngay 31 thing 12 nim 2017, Bio cao ki t qua ho?il dong kmh doanh hgp nhat, B io cio liru chuyen t i in te va Ban thuyet minh Bao cio tai chinh hop nhat cho giai doan k i loan tir ngay 01/01/2017 din ngay 31/12/2017 dugc trinh biy tir trang 07 den trang 41 kem theo

Trach nhiem cua Ban Giam doc

Ban G l im doc Cong ty chju trach nhiem ve vigc lap va trinh bay trung thyc va hgp ly Bao cio tai chinh hgp nhit ciia Cfing ty theo chain muc k i toin, che dfi kfi loan Viet Nam v i cac quy dmh phap ly c6 lien quan den vtec lap va tnnh bay Bao cao tat chinh hgp nhat va chiu trich nhiem ve kiem soat nfii bg ma Ban Giam dfic xic djnh la can thiet de dam bao cho vigc lyp va trinh bay bio cio t i i chinh hop nhat khong co sai sot trong yeu do gian Ian hoac nham Ian

Tr i ch nhiem cua KiSm to in vien

Trach nhtgm ciia chung loi la dua ra y kien ve B io cao tai chinh hgp nhit dya tren ket qua ciia cugc kiem loan Chung toi da tien hanh kifim toin theo cic chuin muc kifim toin Vigt Nam Cic chuan myc nay yeu cau chiing tfii man thu chuan muc va cic quy dinh vfi dao dire nghe nghigp, lyp kfi ho^ch va thuc hien cugc kiem toin de d t dugc su dam bio hop ly ve vigc ligu Bao cio tat chinh hop nhat cua Cong ty co con sat sot trgng yeu hay khong

Cfing viSc kiem toin bao gom thyc hign cic thii tyc nhim thu thip cic bing chimg ki^m to in \h cic so Ii^u v i thuyet minh tren Bio cio t i i chinh hgp nhit Cic thu tyc kiem toan dugc lya chgn dua tren xet doin cua Kiem toan vien, bao gfim danh g i i rui ro co sai sot trgng yeu trong bao cio tai chinh hgp nhat do gian Ian hoac nham l ln Khi thuc hign dinh gia cic rui ro nay, kiem toan vien da xem xet kiem soit noi bg ciia Cong ty hen quan

5

0;a chi Tang 12 Thap Tay, T6a nha Hancorp Plaza. Si 72 Trin Dgng NInh, Ciu Giiy, Ha N6i Add Floor 12 West Tower, Hancorp Plaza Building, 72 Tran Dang Ninh. Cau Giay, Ha Noi

Tel (041 37425 888 - Fax . (04) 37578 666 Website http //kiemtoanttp com - http //ktemtoanttp vn 'Email ttp@kiemtoanttp com

Page 9: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

den vi?c Igp va Irinh bay bao cao lai chmh hgp nhi l Irung ihyc va hgp ly nham ihifit ke cac lliii lyc kiem loan phu hgp vai tmh hmh thyc iS. luy nhien khong nhim muc dich dua ra y kien ve hicii qua cua kiem soai ngi bg Cong l> Cong vice kicm toan na\ cung bao gom danh gia tinh ihich hgp cua cac chmh sach ke loan dugc up dung va linh hop ly cua cac uoc linh ke loan cua Ban Giam doc cung nhu danh gia \ lec tnnh bav long the bao cao lai climb hgp nhat

Chung lot im tuong rang cac bang chung kiem loan ma chung toi da thu thap dirge la da\ du va thich hop la co so cho > kien kiem toan v icn cua chung loi

Y ki^n cua kicm to in vien

Theo y kien cua chung loi. bao cao tai chinh hop nhat da phan anh irung ihyc va hop Iv. tren cac khia c^nh trgng veu iiiih hmh tai climh cua Cong i\ t o phan Tap doan Quan ly Tai san I n Vi?t tgi ngay 31 thang 12 nam 2017, cung nhu ket qua hoal dong kmh doanh vn tmh Innli luu chuyen t i in t? cho nim tai chmh ket thuc ngay 3I /I2'")0!7. phu hop vdi chuan muc ke toan. che do ke toan (doanh nghiep) Vigi Nam hien hanh va cac quy dinh phap l> co hen quan den viec lap va tnnh bay Bao cao lai chinh hgp nhat

CONG' IY [ N H M K I F M 1 0 \ N I 11>

jng Ciam due

luiig Anh iiid\~clnnigiihaii DKH:\ Kiem IDUII

So (r39 20IS-I33 I

HoXoi. ngav "'d/Zmng W ndm XIIH

Kiem tuiin vii'ii

Huang I l i | Khanh Van Oitir chung iiiidii DKHX Kie/ii loan

so 03^1 20I8-I33-!

6

Page 10: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

t ong t) C P l i p doan Quan I j T i i san T n Vi?! B io cao tai chmh hy p nhat Sol42DQiCan P Dpi Can. Q Ba Dmh, Tp Ha Ngi Cho nSm lai chinh kel Ihuc ngay 31'12/2017

BANG CAN DOI KE TOAN HQP NHA I Tai ngiy 31 Ihing 12 n im 2017

Don VI tmh VND TAI SAN M i so Thuyet

mmh So CUOI n i m Su dau n im

A. I AI SAN NGAN HAN lOU 980 239.612 609 751.375.351 968

1. Tien va cac khoan toong doong tien 110 V.I 90 167 034 139 139 422 597 321 1 Ticn 1 11 90 167 034 139 139 422 51)7 321 2 Cac khoan tifcmg dirong tieii 112

II Cac khoan dau lir ( i i chinh ngin han 120 V 6 300.024.505.048 T75 003.734 079 1 Chirng khoan kmh doanh 121 V 6a 92 175 377 097 11 415 280 897 2 Dir phong giam gia chirng khoan 122 V 6 a (5 840 872 049) (38! 546 818) kmh doanh (•) 3 Dal] \u [iflm gnr den iigay dao han 123 V 6 c 213 690 000 000 163 970 000 000

Ml Cac kliuan phai thu ngin han 130 589 808.586 078 436.911.495.797 1 Phai Ihu ngin han cua khach hang 13! V 2a 63 000 000 63 000 000 2 Tra inrdc cho ngiroi ban ngin hgn 132 V2b 2 404 654 436 1 257 665 397 3 Phai thu ngi bg ngan han 133 4 Phai thu theo lien dg ke hoach HDXD 134 • 5 Phai ihu ve cho va\ ngin han 135 V 3 58 190 448 273 6 Pliai thu ngin han khac 136 V.4 534 314 536 999 440 754 884 030 7 Dy phong phai Ihu ngan hyn kho doi (*) 137 (5 164 053 630) (5 164 053 630) H Tai san ihieii cho xir ly 139

IV. Hang ton kho 140 I Hang Ion kho 141 - •

2 Dy phong giam gia hang ton kho (•) 149

\. Tai s.in ngin han khac 150 239.487 344 37.524 771 1 Chi phi ira iriioc ngin han 151 V9a 228 366 370 37 524 771 2 T hue Ci'l'GT dugc khau (rir 152 1 i 120 974 3 T hue va cac khoan khac phai thu Nha niroc 153 4 Giao dich mua ban lai irai phieu Chmh pliu 1x4 '' T'ai san ngin han khac 155

B TA I SAN l)A1 H4iN 200 8 232.539 621 17.081.993 939

t C ac kliuan pliai thu dai li.in 210 2 895 804.094 1 998 978 869 1 Phai Ihu dai han cua khach hang 21 1 2 Tra Iriioc cho nguoi ban dai han 212 3 Von kinh doanh o don vi iryc thugc 213 4 Phai iliii 1101 bg dai ban 214 X Phai ihu ve cho vav ddi ban : i > 1 Phai iliii dai han khac 216 V.4b 2 895 s(|4 IW4 1 998 978 869 2 Dir phong phai ihu dai han kho doi (") NO

7

Page 11: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

Cong t> CP Typ doan Quan K Tai san T n \ i j l So 142 Dgi c i n , I' Dgi Can, Q Ba Dmh, Tp, Ha N91

Bao cao tai chmh hgp nhat Cho nam tai chmh ket thuc ngay 31/12/2017

T A I S A N

BANG CAN I ) 6 l K £ TOAN HQPNHAT T^i ngay 31 thang 12 nam 2 U I 7

(Ttep Ihco)

II Tai van co dpih 1 Tai san co dmh hou hmh - \giivengid - Gid in hill) moil lay kef*)

2 Tai s.in CO dinh ihue tai diinh - Nguven gia - Giu li'i hao man luy kef) 3 Ta: san CO dmh v6 hmh - Sguven gia

Gia II I hao nidn luy kel*)

M5s6 Thuyet mmh

2 2 0

•J T >

223 224 225 2^6 227 228 229

V.7

V 8

So cuoi n im

1 910.188 842 I 258 178 909 4 529 22H285

13 271 1349 3'bj

652 009 933 4 41- I50 5'5

(3 763 140 642)

Don V! iinh VND So dau n im

I 055 788 .456 322 994 834

3 348 963 913 i3l)''5 969 0-9)

732 793 622 4 283 ^-'5 5-5

(3 550 481 953)

I I I Bat dgng san dau lu-- Nguyen gia - Cia In hao imin luv ke (*)

230 231 ''32

IV Tai san do dang dai han

-' Chi pill xay dyng co ban do dang

240 Chi phi san xual. kinh doanh do dang dai hjm 241

242

l\' . Cac khoan dau tu tai chmh dai han 25(1 1 Dau tir vao eong t\ con "'51 2 Dau 111 vao cong ly lien doanh, hen kel 252 3 Dau I I I gop vdn vao don vi khac 253 4 Dy phong dau 111 lai chinh dai han (') 254 5 Dau lu nim giir den ngay dao han 255

\ 61) 12 200 000 000

12 200 000 000

V I ai van dai liiiii khac 260 1 Chi phi Ira Iriroc dai han 261 2 Tai san [hue tliii nhap hoin lai 262 3 Thiel bi, vai lu, pliu tiing lhay the dai han 263 4 Tai s,m dai han khac 268 5 Lgi ihe ihuony mat 269

V.9b 3 426.546 685

105 236 483

3 321 310 202

I 827,226.614 160 578 845

666 647 769

T 6 N G C O N G TA I SAN 270 988 472 152 230 768 457,3411)07

8

Page 12: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

Cong l> CP T gp doan Quan I j Tai san T n Vif i So 142 Dpi Can, P Dpi Cin. Q Ba Dinh. Tp Ha Npi

Bao cao lai chmh hgp nhai Cho nim lai chmh kel thuc ngay 31/12/2017

BANG CAN U6 l KE TOAN HQP NHAT Tgi ngay 31 th ing 12 n im 2017

(1iep theo) Dirn \ I Iinh V M )

NGUON \ ' 6 N Mil SO Thuyet Socuoinain So dau n im minh

C N O PHAI TRA ^ • I N \ ^ I I I f\ 1 1 Z %

300 510 110 709 984 ^ J I T L I \ I J • f *J A Z L # T

313 269 783 938 Ly L vy p ^ VJ y vPLy y ^y v j

1 1 J ' V " " I I <i I I 3111 510 1 10 709 984 J 1 fj 1 1 \ j J t Jtj~i

301 1119 783 938 1 PhcH trn Mi'iiiTi biin ne^n h;in 1 • J i f P i i f i i ^ y i v f i L ^ i i i i 1 i ^ u i 1 11^ 11

3 1 1 V 10 2 P 966 219 816 888 790 2 Nguoi mua tra lien tnroc ngin han 312 60 000 000 3 Thue va cac khoan phai ngp Nha mroc 313 V . l l 6 550 988 029 11 287 483 916 4 Phni tr'A TH'ifni ImJ clonQ 314 1 349 018 678

9 T ' vy 1 V Ly 4 vy

532 218 575 > C'hi nhj DKDI im Ji ^n han

Vj J V 1 SJ i l V L / P S U I VIC* * Sf p" c LI VL*

315 V.I 2 4 7)9 794 93(1 1 870 947 458 fi Phai Ira noi ho nySn han 316 7 I'lim trR ihi'o Iren do ke hiinrh HDXD • 1 l l c l l L I ( l l l l v V _ r i | P v i r k J k J IV V 1J V' i . lG t 1 I I LZ V \ LA

317 X l)i)y"3nh ihii k'hira ihir*' hu*n IHG^H han 318 y Phaf tra nurin han khac

P i p V L c c V* LP PP i i c * i i i^JPLLV

319 \ .14 13 93! 881 423 29 568 362 083 to Vav va inr ihue tai chmh nuin han + V 9 l+" " H 1 4 V T P ' CPV VV+P V 4 i ± j ± i i 44 V* P P P P V* P

320 V.13 483 236 784 505 256 984 606 936 1 1 T^H' oliiiiu' T>hai liTi nui^fT fsan 1 1 s-f (.1 LTI ILP1 11 1 ' M <i 1 L1 vt 1 l ^ l - l 1 1 11 ClI 1

12 1 1 ( ^ i i \ khi^ii T h t f i J i i Q olnit^ l l J I

1 y IN J J G I I L i i c i k ' l i l i k ^ I / I I L I N 'vi

3'"'' 49 276 180 T y Ay f Vy 1 V VJ

49 ''76 180 T y LH 4 vy 9 w ['\ Oii\ hinh on yia

p dJ \^ vl ' 9J I p 1 i * \d 1 9 9 U

323 14 Gi.io dich nuta han lai Trai nhi^u Chmh nhu I f \J J ei4^1 P P 1 V P v'VP L-/%• 11 J U J 11 U 1 Ly 1 1 1 m4 VP 1 1 p p V 1 1 LP i I U

3''4

II Niv fla 1 hiin 330 12.160 000 UOO 1 Phai Tra nt'ifiii han dai han 331 T Nguoi mua Ira Hen iruoc dai han 332 3 Chi phi phai tin dai han 3 1 3 4 I'hai Ira ngi bg ve von kinh doanh 334 5 I'hai tra ngi bg dai han 335 6 Doanh thu chua thyc hign dai han 336 7 Pliai tra dai han khac 337 8 Vav va no [hue t.ii chinh dai han 338 V.I3 12 160 000 000 9 Trai phieu chuven doi 339 10 Co phieu uu dai 3-to 11 Thue Ihii nhap lioan lyi phai Ira 341 12 Du phong phai tra dai han 34'' 13 Quy phal irien khoa hoc cong nghg 343

9

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Cfing ty C P Tap doan Quan !y Tai san T r i Vi?t So 142 DOI Can, P Dfii Can, Q Ba Dmh. Tp Ha Ngi

Bao cio tai chinh hgp nhat Cho nim tai chinh ket thuc ngiy 31/12/2017

N G U 6 N V O N

B A N G C A N D 6 I K E T O A N H Q P N H A T (Tt^p theo)

Ma so Don VI tinh

So cuoi n i m VND So dau nam

D. V O N C H U SO H U U 400 V.21 478.361 442.246 455 187.561 969

I Von chii SO'hOu 410 1 Von gop cua chu so hull 411

Co phieu pho thong co quyen bieu quyet 411A - Co phieu LTU dai 41 IB

2 Thing du vfin CO phin 412 3 Quyen chgn chuyen doi trai phieu 413 4 Von khac cua chu so hiiru 414 5 Co phieu quy (*) 415 6 Chenh lech danh gia l i tai san 416 7 Chenh lech ty gia hoi doai 417 8 Quy dau tu phat tnen 418 9 Quy ho trg sip xep doanh nghiep 419 10 Quy khac ihugc vfin chu so h&u 420 11 Lgi nhuan sau thue chua phan phoi 421 - INST chua phan phoi luy ke den cuoi ky irudc 421 a - LNSTchua phan phoi ky nay 421b 12 Nguon vfin dau tu XDCB 422 13 Loi fch CO dong khong kiem soat 429

478 361.442.246 400 241 070 000 400 241 070 000

2 761 180 773

(25 000 000)

194 254 494

30 812 327 696 7 681 445 556

23 130 8S2 NO

44 377 609 283

455.187.561.969 368 886 300 000 368 886 300 000

2 761 180 773

97 254 494

43 655 597 193 16 637 782 237 27 017 814 956

39 787 229 509

11 Nguon kinh phi va cic quy khac 1 Nguon kmh phi 2 Ngufin kinh phi da hinh lhanh T S C D

430 431 432

T O N G C Q N G N G U O N V 6 N 440 988 472 152 230 768 457 345 907

Nguoi lap bieu

Le Th] Quy

Ke toan truong

Nguyen Due Tiing

hang 03 nim 2018 I ,

10

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Cong Iv CP I lip doan Quan Iv ITii van I ri \T(-t Su 142 Doi Can, P Dui Can. Q Ba Dinh. Tp Ha Ngi

B.io cio tai cliinh hgp i i l i i l Cho nim lai chmh ket ihuc ngiiy 31 12 2017

BAO CAO KET QUA HOAT DQNG KINH DOANH HQP NHAT Nim 2017

Don V! null VND L 111 [ 1 L U M3 so Thuycl

111 nil 1 j^nni nuv Nam truoi

1 Dounh thu bun huni* \-d cun^ cap d|ch ^ Oi Vl . l 25 178 994.342 43.215 103.811 i \. i l l hiiijklii ^Iiliil 11 u iiu>iiiii iiiu

3. Duunh thu thuun turn hang 10 Vl . l 25 178 994 342 43.215 103 811 va cung cap tijch \ M (1^ " t l " 02)

4 (>ia \on hang bun 11 \ L2 9 5>)-'.^24.447 5,529 629.461 5 Lni nliufin gQp \e bun hang 20 15 581 469 895 37.685 474.350 \"A ci\n<t CAt\ rlij^h i i i 170 = 10 -1 11 TilLlJIlELLillJCJILII •Ut^u 11/ I I I 6 Doiitih Ihu hoal dgng lilt cliinh 21 \ 1 3 68.924 130 172 45 943.353 469 T ( \ti j i I I 1 I ' l l cOi 111 I I '. V L I J pill Lil 1 I L I 111 11

\ 1 4 42 228 508 317 18 J7)i 783 87 1 - li'iintf t til niii III! i'//L' 35 189 57f g ' i

L/ ' J • ' y * »y y 14 41J -JiS 3,87

fi T hi iihi Iii1n linrio O V I I I I'lU l/<|l| llflllj^

24 VI 8 T 1 ( J

4 257 335 (i5(i 1 486 836 586 Q / i\i i ih i i i i i ' in l\ f l i i inh null 11*11 7 \_lll l /LL J tlllilll I T U U I I I I L I IIE^lllllV

25 VI 4 ¥ 1 ?

1 1 VU u7^ vuv 1 1 726 HOJ

lO 1 III ntiii'iii ihiiOn In liiTfll ilfiriu hmh iln'iiih 1 0 I J U I I I U I J I I J I 111 1 1 ^L 11 111 l|lr>i_1l | I 1 J L I £ I A I I I I I llUilllll

30 •A '7

19 879 779 690 51 936 663 608 JJU — »U^l-i - --J l - H ^ - i 2 i | i

I 1 1 h 11 I I h M 11 L Ii I I 1 I I I J riIIiL|l Kllflv

T 1 1 1 ' 7 007 *iH) d 7C7 7cg en i '*i ' i i/l?? 'UJ 12 i hi nhi hh n

1 ^ \ iM llll l rvllill ^ — 1 1 11 633 3s7 iiift

W L I L L* . ('17 45 398 676 T ' ' ?i7 TJ ) 1/ 13. I.gi nhiiiiii khac (411 = 31 - 32) 40 7 119.645 4 1 ! 4,212 360,827

|5 1 6tig loi iiliu.in kc loan Inioc Ihuc 50 26.999 425 10! 56 149.024,435 (5() = 30 + 40) 16. Chi phi Ihuc [NDN lii^n li.inli 51 VI III 5.099 099 317 9 491.061 984 17. ( Ill phi ihiK-TNDN hoan lai 52 18. Lgi nhuan vau ihuc 1 .NDN 60 21 900 325.891) 46 657.962 451 18 1 1 0! nhuan sau thuc cua coiig ty iiig 61 17 909 84! 5^3 38 816 884 997 18 2 Loi nhuan sau ihuc cua co dong KKS 62 3 990 484 367 7 841 077 4x9 19. L i i CO bail Ircn co phicu 70 VI 11 470,18 1.433,76

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Cong l> CP Tap doan Quan 1> Tai san T n \ igl So 142 DOI Can P Dgi Cin. Q Ba Dmh. Tp HaNgi

Bao cao tai chmh hgp iihal Cho nam tai chinh ket thiic ngay 31 .'12/2017

BAO CAO LL L CHLA EN TIEN T£ HQP NHAT Theo pliirong phap gian Hep

Nam 2017 Don VI tmh VND

M i so Nam nav Nam truoc CHI TIEL'

1 Luu chuyen Hen tir hoal dgng ktnh doanh / Li'i iiliuaii Iruoc ihue 2 Dieti thinh cho ciic khoan Khau hao Uu san cO dmh Loi the ihuOTig mai Cac khoan dir phOng (Lai), lo tir hoal dgng dau lir Chi phi lai vay

3. Lgi nliu(in/(lo} itr hoal dong kmh doanh trade lhay ddi von Ilia ddng

- ( rang).'mam cac khoan phai thu - (Tingj/giam hang Ion klio - Ting'(gi'im) cac khoan phai tra (khong ke kli vay phai tra. thue TN'DN phai nop) - {Ting)'mam chi phi tra truoc - (Ting)/giam chimg khoan kmh doanh - Ticn lai vay da Ira - Thue thu nhap doanh nghigp da nop - Tien thu kliac lU lioyl dgng kinh doanh - Tien chi khac tir hoat dgng kmh doanh Lira I haven lien ihiidn tie hoat ddng kmh doanh II Luu I'll liven tien tu iioal dgng dau lu' 1 Tien chi de niiia sim. \ay dyng TSCD va cac tai san ddi han khac 2 Tien thu lu thanh K. nhircmg ban TSCD va cac lai san dai han khac 3 Tien chi cho vav va mua cac cong cu no cua don vi kliac 4 Tieii thu hoi cho vav. ban lai cac cong cu no cua

don VI khac 5 Tien chi dau tu gop von vao don \ i khac 6 1 len thu hoi dau tu g6p von vao don vi khac 7 T len thu lai cho vav cd tire va loi nhuan diroc chta Luu ihiiyeii lien Ihiii'm In ho{il ddng dau la

01 26.999.423.101 56 149 024 435

U2 524 I5S 250 520 949 955 2 ''65 337 567 214 880 408

03 5 459 325 231 789 769 631 05 (51995 753 804) (15 780 570 082) 06 35 189 52.1 925 14 413 785 587 08 16 442.016 2 70 56 307 839 934

09 (153 805 036 480) |348 378 676 014) 10 11 (7 45] 969 754) 11 719 431 877

12 (135 499 237) 128 090 896 13 (80 760 096 200) 2 909 807 594 14 (38 066 981051) (13 385 425 273) 15 (9 799 281 770) (3 116 885 025) 16 17 (674 729 952) (12 762 800)

20 (274 251 578 174) (293.808 578 81!)

2! (1 378 5x8 636) (448 500 000)

22 545 455

23 (179 690 000 000) (61470 000 000)

74 61470 000 000 50 650000 000

25 (34 000 000 000) (102 500 000 000) 26 114 700 000 000 2 750 000 000 27 51 995 7.x3 804 15 780 .x'O 08"' 30 13.097 740.623 (95 237.929.918)

12

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Cong l> CP I ap doan Quan l> l ai san 1 ri \ i t Sfi 142 DoiCin. P Dgi Can. Q Ua Dmh. Tp Ha Ngi

Bao cag lai thinh hgp nhat Cho nim tai chmh kei thuc ngay 3 !• I2.'2017

BAO CAO LUU CHUVeN M E N T f HQP NHAT Thto phuong phap gian tiep

N im 2017 (Titp iheo)

Ma so Niiin nay Nriiii Ir irot ( 11 ! TIEU _ IN. Liru chuyen lien lir hoal dgng lai t l imh 1 Tien thu tir phat hanh co phieu. nhfiii von gop cua CSH 2 Tien chi tra von gop cho cac chu so huu, mua iai co phieu cua doanh nghigp da phat hanh 3 Tien vay nean han dai hgn nhan dirge 4 l ien t i l l tra ng goc vay ,5 Tien chi tra ng ilnie lai chmh 6 Co lire, Igi nhuan dfl ira chu chu so liiru Lini Llitivcn lien Ihufin la lio(irtt(iiig liii cliinli Liru chuyen Hen (huan trong ky

31 31354 770 0U0 230 197 480 773 32

33 3 538 870 310 319 609 240 770 108 34 13 124 778 132 750| (411 304 860 793) 35 36 (33 548 673 200) 40 211 m 274.369 428 133.390.088 50 (49 255.563.182) 39.086.881.359

Tien va tirong duong Hen dau ky Anh huong cua lliav doi ly gia hoi doai quy doi ngoai le Tien va tirong duong Hen eitoi kv

139 422 597 321

Nguui lap bieu

Le ThiQuv

Ke loan truuii

Nguven ifiic I ung

100 335 715 962

139 422 597 321

13

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Cung ly Cu pliiin I >i|) duiii Quan ly I'ai san I M Viyt Uau ciu lai cliinh ligp nhat So 142 DOI t an P DOI Can Q U.i Dmh Tp il.i \oi Cho nam lai chmh kel ihue ne.iv 3 I P XQI?

T H U Y E T M I N H B A O C A O T A I C H I N H H Q P N H A T Clui mini Uu chinh kel Ihiii ngiiy M Ihdng 12 ndm 2017

(Cm Thin el mmh nay hi hii pli{in hgp lhanh va nin dugc dgc cung Bdo can Uii chinh h{rp nhat)

I. DAC DIEM H O A I DQNG DOANH N G H l f P

1. Hinli (hire so' hu'u voti

Cong t\ Co phan Tap doan Qmn Iv Tai san Tn Vigt dirge lhanh lap va hoat dgng theo Giay chung nhan ddng ky doanh nghigp so 1)10606x776 cap Ian dau ngav ""0 12 ''012 do So Kc hoacli va Dau lir thanh pho Ha Ngi cap \ a iha\ doi Ian ihir 13 ngay 14 ihang 0 8 nSm ''017

I ru so ehinh cua Cong I\ djt tqi so 142 Doi Can. quan Ba Dmh. lhanh pho Ha Noi. Viei Nam

Von dieii le cua Cong l> la 400 241 070 000 dong (Bdn tr im ty hai tr im bon mirai mgt irigu khong Ir im bay niuin nglim dong chdnl titong dirong 40 024 107 cu phan. menh gta lOOUO dong CP

2. Linh vgc kmh doanh

[.mil virc kmh doanh cua Cong ly la Dau to

3. Nganii nghe kinli doanh

llicoGuis plicpJangky kuili do.mli hoal done kiiili doanh dm > cu cua C ong l> la Dgi ly moi gicri dau giu. Ho tt dgng li5 irg dich vu tai cliinh dura phan vao dau, tir van dau tu, Nghien cirii tin Inrdng va thiin do dir luan, Hogt dong lir van quan ly. Didi \ u ihue van pliong. Kuili doaiih bai dong san Xa> diniu cae dtr an nha o \ .'in plionL; klumh san. trung tarn thuaiig inai. sieu tin ktiu do tin mai, khii cong nghiep. khu kmh ic. khu cong nghe cao. khii giai in cao cap, san golf. xa> dung cong triiili dan dgng \a cong nghiep. DK ' I I VU moi gloi bal dgng san, D|ch vg dmh gia bit dgng san, Djch vg san giao dicli bat dgng sail, Ididi v u lu van bat dgng san, Djch vg quang cao bat dong san, Dich vg quan ly b;ll dong san

4. Cac cong h con

Cong tv CO cac cong iv con sau •[ en Cong Iv

Cong ly CP Chimg khoan Tri Vigi

Cong Iy CP Kmh doanh Bal dgng san Tn Viet

% qiiv en bieu quyet

74.4%

84%

Dpi chi

Tang 2, So 14'' Dgi Can, Phiiang Dot Can Qnan Ba Dmh, Thanh pho Ha Ndi Tang .X, So 142 Dgi Can. Pliirang Doi Can. Onan Ba Dinh. Thanh pho Ha Noi

14

Page 18: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

Cong ty Co ph'm l ip doin Quan ly Tai san Tn Vift Bao cao l i i ehinh hgp nhat Soi4XDgitan I' ilQiCan Q Bu ijinh Tp Hi Nui Cho nim tiii chmh kel ihuc ngu> 1112.'"'n 17

11. M E N OQ KE TOAN. DON V! T IENT^l SU DIjNG TRONG KE TOAN

2 1 Ky kc toan, don vj lien tg sir dgng trong ke loan

Kv ke loan nim cua C6n2 ly theo nim dircmu lich bin dau tir ngiy OUOI va kel thuc vao ngay 31 12 hang nam

Dan VI tien ig sit dgng trong ghi chop ke loan la Dong Viet Nam (VND)

I I I . CHUAN MIJC VA CHEOQ KE TOAN AP DIJNG

3.1 . Che dg ke to in ap dgng Cong ty ap dgng Che dg Ke toan doanh nghigp ban hanh theo Thong tu 200/20 U/TT-BTC ngay 22/12.'''014 cua Bg Tai chmh 3.2. Tiiyen bo ve vigc tuan Ihu Chuan mgc ke toan va Che dg ke toan

Cong ty d i ap dung cic Chuan muc ke toin Vigt Nam va cac van ban huong dan Chuan mgc do Nha nirac d i ban hanh Cac Bao cao tai chmh dugc lap va trinh bay theo dung quy dmh cua lung chuan mgc. thong tu huong dan ihuc hign chuan muc \a Che dg ke loan hign hanh dung ap dung

IV. CAC C H i N l l S.ACH KE TOAN AP DUNG

4 . 1 . Cong cu lai chmh

Ghi nhan han ifaii Tai san lai ehinh Tai san tai chmh cua Cong t\ bao gom lien va cac khoan tuong ducmg tien. cac khoan phai thu khach hang v i phai thu khac, cac khoan cho vay, cic khoan dau tu ngan han va d i i hgn Tgi then diem ghi nhan ban d iu , lai san tai chinh dugc xac dinh theo gia mua/chi phi phat hanh cong cac chi phi phut smh khac hen quan true tiep den vigc mua. phat hanh tai san lai chmh do

Ng phai tra tai chmh No phai tra tai chinh cua Cong ty bao gom cac khoan vay, cac khoan phai tra ngiroi ban va phai tra khac, chi phi phai tra d ui thai diem ghi nhgn Ian dau, cac khoan ng phai tra lai chinh dirge xic d|nh theo gia phat hanh cgng cic clii phi phat smh hen quan true tiep den vigc phat hanh ng phai Ira tai chinh do

Gia in sail ghi nhan han dau

Hien lai chira co cac quy dinh ve danh gia Iqi cong eg tai chmh sau ghi nhan ban dau

4 2. C ic nghiep vu b ing ngogi tg

Ty gid giiio djch llurc le diii v&i cac giao dfch hang iigO{ii phat sinh trong ky

Ty gia giao dich thuc le la ty gia duoc quy dinli trong hgp dong mua, ban ngoai tg giUa Cong ty va ngan hang thirong inai Ty gia kill gop von hoic nhan gop von la ty gia mua ngoai tg cua ngan hang noi Cong ty mo tai khoan de nhan von cua nha dau tu tgi ngay gop von, Ty gia kill gill nhan ng phai ihu la ty gia mua cua ngan hang thirong mai noi Cong ty chi dgih khach hang thanh toan lai thoi diem giao dich phat smh.

15

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Cong t j Co phan T ip doan Quan ly Tai san Tn \ i l Bio cio l i j chmh hgp nhai So 142 UQI Can. I' UQI Can Q B.iDinh.Tp l-la Noi Chu nam tai chmh kel ihuc ngav 31/12/21117

Ty gia khi ghi nhan no phai ira la tv gia ban cua ngan hang thuong niai noi Cong t\ dg kicn giao dich tai thai diem giao dich ph.ii sinli. Ty gia khi mua sdm tai san ho^c thanh toan ngay bang ngoai tg la ty gia mua cua ngan hang thocmg mai noi Cong ty thgc hign lhanh toan

Ty gia giao dull llurc le klu ddith gid Igi tdc kliuan mgc lien cd goc ngagi fp lgi Ih&i diem lap Bdo cao lai tliinli:

DOI VOI khoan niiic phan loai la lai s.in ap dung iv gia mua ngoai te, Doi VOI lien gai ngoai te ap dung ty gia mua cua chmh ngun hang noi Cong ty mo lai khoan ngoai tg, DOI VOI khoan muc phan loai ia no phai tra ap dgng ty g i i bin ngogi tg cua ngan hang llurong mai noi Cong ty thirong xuyen co giao d]ch Tat ca cac khoan chenh lech iy gia thuc te phat smh trong ky va chenh igch do danh gia lai so du cac khoan muc lien tc co goc nguai te cuoi ky dugc hach loan v ao kci qua hoat dgng kinh doanh cua ky ke loan

4 i. Tien vii c ic khoan tirong dirong tien

Tien bao gom lien nial Iai qiiv Hen gui ngan hang khong ky han. vang Hen te su dgng vdi cac chuc nSng cat l iu gia Iri khong bno com cac loai vang dirge phan loai la hang ton kho su dgng voi mgc dich ia nguyen vat lieu de san \iidi san pham hodc hang hoa de ban

Cic khoan luong dirong Hen la cic khoan dau lu ngan han cd ihm gian dao han khong qua 03 thang, CO tmh thanh khoan cao. co kha nang chuyen ddi de dang thanh cac iirgng Hen xac dmh va khong CO nhieii n n ro trong chuyen doi thanh lien

4 4 C ic khoan dan tu lai chinh

Chung khoan kinh doanh la chung khoan do Cong ty n im giD" cho muc dich kmh doanh tuc la mua de ban Igi de tgo Igi nhuan Chimg khoan kinh doanh duoc ghi nhan ban dau theo nguyen gia bao gom gia mua cong cic chi phi hen quan trgc tiep Sau ghi nhgn ban dau chirng khoin duoc xac dmh iheo gia goc inr di du phong giam gia chung khoan kmh doanh Dir phong dugc lap khi gia thi truong cua chung klioan kmli doanh giam xuong ihap han gia t n ghi so Sau klii khoan dg phong nay dugc lap, neu gia thi irirong cua chung khoan kmh doanh nay ting len ihi khoan dg phong sg dugc hoan nhap Khoan dg phong dugc hoan nhap trong pham vi khong lam gia tq ghi so cua cac chung khoan virot qua gia I n ghi so khi gia dmh khong co khoan dg phong nao d i diroc ghi nhan

Cac khoan dau ur ndm giii den ngay dao han ban gbni Cac khoan iieii gin ngan hang co ky han (bao gom ca cac loai I m pliieu. ky phieu) trai phieii, co phieu iru di i ben phal hanh bat buoc phai mua Igi tai iboi diem nhat dinh trong tirong lai va cac khoan cho vay nim giu den ngay dao han VOI muc dich Ihii l i i hang ky v.'i cic khoan dau tu nim giO den ngay dao ban khic Cac khoan dau tu nay phan anh theo nguyen gia Iru du phdng giam gia dau tu

Dau HI gop von vao cac don v i khac dugc ghi nlian ban dau iheo gia tide bao gom gia mua va cac chi phi mud CO hen quan trgc Hep Sau ghi nhan ban dau, cac khoan dau lu nay duoc xac dinli theo gia goc tii'r di du phong giam gia dau tu Dg phong giam gia d iu tu dugc lap khi don vi nhan dau tu phat smh lo Dir phong giam gia dau iir dugc hoan nhap khi don vi nhan dau lir sau do tao ra Igi nhuan de bu Iru die cac khoan Id da duoc lap du phong truoc kia Khoan dg phong chi dugc

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Cong ty Co |)h3ri Tap doan Quan ly Tai san 1 ri Vi^t So 142"DOI ( an, [' Pgi Can Q Ha Dinh, I p ilo Ndi

Bio cau lai chmh hgp nhat Cho nim lai chmh kel ihuc ngav .1!• 12.2UI 7

hoan nhap trong pham vi sao cho giu tn ghi so cuu khoan dau iir khong virgi qua gia tn ghi so cua chung kill gia dmh khong co khoan dg phong nao d i dugc ghi nhan

Gia tri ghi so cua cac khoan dau tu vao cong cu von cua don v| khac khong co quyen kiem soat. dong kiem soat huge co anh hirurig dang ke doi voi ben dugc dau tu dugc xac dmh theo gia goc neu la dau tu bSng tien hogc g t i danh gia lat neu la dau tu bSng tai san phi iien Ig

Co luc nhan bring co phieu chi thuc hicn ghi nhan so krgng co phieu dugc nhan. khong ghi nhan tang gilt In khoan dau ur va doanh thu lioai dgng lai chmh Co luc nhan hang co phicu duoc llurc hign ghi nhan tSng doanh thu hoat dgng tai chinh vu tang gia In khoan dau lu tuong ung voi so tien co tuc dugc chia

Co phieu hoan doi dugc xac dnih gia tr; co phieu theo gia tri hgp ly tat ngay irao ddi Gia tr] hgp ly doi V0I cd phieu cua cong ly mem yet la gia dong cua mem yet tren tin imcmg chimg khoan doi veil cd phieu chua iiicm yet giao dich tren san UPCOM la gia giao dich dong cua tren sail UPCOM doi V0I CO phieu chua mem vet khac la 21a thoa thuan theo hop dona hoac gia in so sach tai thdi dieni trao doi

Dir phong giam gia cac khoan dau lu dugc lap vao thai diem cudi nim eg the nhu sau - Ddi VOI cac khoan dau tu chung khoan kinh doanh cin cu trich lap dg phong la so cheiiii lech

giuo gia goc cua cac khoan dau tu dugc liqch loan tren so ke toan Ion hon gia tr| thi truong cua chimg tai thai diem lap du phong

- DOI vai cac khoan diu tu vao cong ty con. cong ty lien doanh lien ket va dau tu gdp von vao don VI khac cin cu vao Bao cao tai chmh cua cong Iy con. cong ty hen doanh. lien ket tai thoi diem trich lap dir phong

- DOI VOI khoan dau tu nim giu lau dai (klidng phan loai la chung khoan kmh doanh) va khong CO anh huong dang ke doi voi ben dirac dau tu nou khoan dau tu vao cd phieu niem yet hoic gia In hgp ly cua khoan dau tu duoc xac dmh tin cay tin v igc igp dg phong dga tren gui Irj ihj truirng cua cd phieu. neu khoan dau iir khong xac dinh dugc gia ir; hap l\ tai ihoi diem bao cao thi viec lap dg plidng cSn cu vao Bao cao tai chmh lai thai diem Inch lap dg phong cua ben dugc dau tu

- Ddi VOI cac khoan dau tu ngm giu den ngav dao han dugc danh gia kha ning thu lidi de lap dg phong pliai thu khd doi theo quv dmh cua phap luai

4.5. Ciic khoan ng phai thu

Cgc khoan phai ihu diroc iheo ddi chi liet theo ky han phai thu, ddi tuang phai thu. loai nguyen tg phai thu. va cac yeu to khac theo nliu cau quan l\ cua Cong ty Dg phone ng phai ihu kho doi dugc Inch lap cho cac khoan no phai thu qua han thanh loan ghi trong hap dong kmh le cac khe uoc vav ng cam ket hgp dong hodc cam kel ng va ng pliai thu chira den han thanh loan nhung kho co kha ndng thu hdi Trong do. vigc inch lup dg phong ng phai thu qua han thanh loan dugc can cu vao thoi gian tra ng goc theo hgp dong mua ban ban dau. khong llnh den v iec gia han iig giiVa cac ben va ng phai thu chrra den han thanh loan nhung khach ng da lam vao linh irang pha san huge d.mg lain thu tuc giai the, mat tich. bo iron

4.6. Hang tun kho

Hang ton kho dugc ghi nhan iheo gia goc Truong hgp gia tri thuan co the ihirc hign drrgc thap han gi.i goc thi hang ton kho duoc ghi nhan theo gia tn thuan cd the ihirc hien dugc Gia gdc hang

17

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Cong ty Co phan Tap Joan Quart ly Taj san Tn Vif i SdU2DoKrm. P Doi Can Q lia Dmh Tp llu NQI

Bio cio tai chmh hgp nhat Cho nam lai chinh kei thuc ngav 3 I'l A 2017

Ion kho bao gom chi phi mua, chi phi che bien va cac chi phi hen quan true tiep khac phat smh de CO dugc hang ton kho 6 dia diem va trang thai hien tai

Gia tn hang ton kho duoc xac dmh theo phuong phap hinh quan gia quyen thdng I lang ton kho duoc iiqch tuan theo phuong phap ke khai ihuong xuy en Phuong phap xac d|nh gia in san pham do dang chi phi nguyen vai ligu chinli cho lung lugi san pham chua hoan thanh

Du phong giam gia hang ton kho dugc lap vao ihoi diem cudi ky can cu theo so chenh lech giua gia goc cua hang ton kho Ion hon gia In thuan co the thuc hien dugc

4.7. Tai sun co dinl i , Tai sun to dinh (hue tai chinh va Bal dgng san dan tu

Tai san cd dmh huu hmh. lai san cd dinh v6 hinh dugc ghi nhan theo gid gdc. Trong qua trinh su dgng, tai san cd dmh huu hmh. tai san cd dmh vd hmh dugc ghi nhan iheo nguyen gia, hao inon luy ke va gia In cdn lai Khau hao duoc trich iheo phuong phap dirdng thang

Khau hao dugc tneh iheo phuong phap duong thang Thai gian khau hao dugc tmh iheo Thong tu 45'20i3'BTC ngay 25/04'2013 cua Bg Tai Chmh. dugc sua dot boi Ihoiig lu 147 2016TT-BTC ngay 13/10/2016

Thiet bi dung cu quan ly 3-10 nam May moc thidt bi 7-20 nam Nha cua \ at kien true 6 30 nam TSCD khac 2 - 2 0 nam Phan mem may tinh 3 5 nam TSCD vd hinh khac 3-5 nam

4 9 Clii phi t i a I r i r tc

Cac chi phi da phal smh hen quan den ket qua hoal dong san xuat kmh doanh cua nhieu ky ke loan dugc hach loan vao chi phi tra truoc de phan bd dan vao ket qua hoat ddng kmh doanh trong Ciic ky ke toan sau Viec tinh va phan hd chi phi tra imoc dai han vao chi phi san xuat kinh doanh lirng ky ke toan dugc can cir vao linh chai inirc dg timg loai chi phi de lira chon phuong phap va lieu thuc phan bd hop ly Chi phi tra truoc dugc phan bd dan vao chi phi san xuat kmh doanh theo phuong phap duong lhang

Loi the kmh doanh phai smh khi cd phan hoa doanh nghigp Nha nuoc dugc phan bo dan toi da khong qua 3 ndin

4,10. Cac khoan ng ph.ii tra

Cac khoan ng phai ira dugc theo ddi iheo ky han phai tra, dot tirgng phai tra, loai nguyen ig phai tra va cac yen to khac theo nhu c;iu quan ly cua Cong ty

4 . ( 1 . Vay v a ng phai Ira thue tii i chiiili

Gia in khoan no phai tia ihue lai chmh la long so Hen phai tra dugc imh bang gia liq hign lai cua khoan lhanh loan Hen thue tdi thieu hoAc gia tri hgp ly cua tai san thue

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Cong ly C6 phiiii Tfip domi Quiin ly l ai san "I n N'igt So U"" DOI Call I' i)gi Can Q Ua Dmh I p Ha Ngi

Bau cao tai chitih hgp nhai Cho nam lai chinh ket thuc ngay 31/12/2017

etc khoan vay va ng phai Ira Ihue lai diinh dugc theo doi theo lung ddi lugng cho vay. lung khe uoc vay ng va ky hgn phai tra cua cac khoan vay, ng thue tai chmh Truong hop vay, no bang ngoai te thi thuc hien theo dfli chi iicl theo nguyen te

4.12 C hi phi (1i \ay

Chi phi di vay duoc gin nhan vao cln phi san xuat. kinh doanh trong ky khi phat smh. tru chi phi di vay hen quan irgc tiep den viec dau tu xay dimg ho&c san xuat lai san do dang dugc tmh vao gia tri cua tai san do (dugc von hoa) khi co du cac didu kign quy dinh trong Chuan mgc Ke toan Viet Nam so 16 "Chi phi di vay" Ngoai ra. doi voi khoan vay rieng phuc vg vigc xay dgng lai san CO dnih. bal dong san dau nr. lai vay dugc v on hoa ke ca kin iboi gian xay dung duoi 12 thang

Ddi vdi cac khoan von vay chung. trong do co su dgng cho mgc dich dau tu xay dung hogc san xuat mgl lai san do dang Ihi so chi phi di vay co du dieu kign von hoa trong moi ky ke loan diroc xac dmh theo ty le vdn hoa ddi vdi chi phi luy ke binh quan gia quyen phat smh cho vigc dau tu xay dgng lio^c san xuat tai san do Ty Ig vdn hoa dugc tmh iheo ty le lai suat binh quan gia quyen cua cac khoan vay chua tra irong ky. ngoai iru cac khoan vay rieng biei phuc vu cho mgc dich cd mdt tai san do dang

4 13. Chi phi phai tra

Cac khoan phai tra cho hang hoa dich vu dd nhan dugc tCi ngudi ban hoSc dd dugc cung cap cho nguoi mua Irong ky bao cao nhimg llurc le chua chi tra dugc ghi nlian vao chi phi san xuat. kinh doanh cua ky bao cao

Viee ghi nhan cac khoan chi phi phai tra vao chi phi san xuat. kmh doanh trong ky duoc ihuc hign theo nguyen tdc phii liop giua doanh thu va chi phi phat smh trong ky Cac khoan chi phi phai tra sd duoc quyei toan voi so chi phi thuc te phat smh So chenh Igch giua sd Inch truoc va chi phi ihuc le diigc hoan nli.ip

4.14 Cac khoan dg' pliung phai Ira

Cac khoan du phong phai ira chi dugc ghi nhgn khi thoa man cac dieu kign sau Doanh nghigp ed nghia vu ng hien lai (nghia vu phap ly hoSc nghia vg hen doi) do ket qua tu moi sir kign dd xay ra. Su giam sui vc nhung Igi ivh kmh le co the xay ra dan den viec yen cau phai thanh loan nghia vg ng. va Dua ra dugc mgt uoc tinh dang tin cay ve gia tn cua nghia vu ng do

Gia tri dugc ghi nhgn cua mgt khoan du phong phai tra la gia iri dugc uoc tinh hgp ly nhat ve khoan lien se phai cln de thanh loan nghia vg ng hien lai lai ngay kdt thuc ky ke loan

Chi nhung khoan chi phi hen quan den khoan dg phong phai ira dd Igp ban dau moi dugc bu dap bang khoan du phong phai ira do

Du phong pliai trii duoc ghi iihrin vao chi phi san xuat kmh doanh cua ky ke loan Khoan chenh Igch giua so dg phong phai tra dd lap o ky ke toan trudc chua su dgng hel Ion hon so du phong phai tra lap o ky bao cao duoc hoan nhap ghi giam chi phi san xuat. kmh doanh trong ky tru

19

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Cong tv Co phan TAp doan Quan ly TAt san Tn Vi^l So IJ-' DyKan P Dgi Can Q Ita Dmh Tp Ma Noi

Baorao tai chmh hgp nhai Cho nam tai chmh kci ihuc ngay 3! 12 2017

khoan chenh Igch Ian hon cua khoan dg phong phai lia ve bao hanh cong Innh \av l ip dirge hoan nhgp vao ihu nhap khac irong ky

4.15. Duanh thu chira thgc hi^n Doanh ilui chua thuc Ingn gom doanh thu nhgn irirde nhir so tifin cua khach hang dii tra truoc cho mot hodc nhifiu ky kfi toan ve cho thue tai san. khoan Idi nhan inrac khi cho vay von hodc mua cac cong eg ng va cac khoan doanh thu chira thgc hign khac nhir chenh lech giiTa gia ban hang tra Cham. Ira gop theo cam ket voi gia ban tra tien ngay. khoan duanh thu luong irng voi gia tri hang hoa, dtch vg ho ic so phai chicl khau giam gia cho khach hang trong chiroiig tnnh khach hang triiyen thong

Doanh ihu chua ihuc hign dugc ket chuyen vao Doanh thu ban hang va cung cap dich vg hodc Doanh thu hoat done tai chmh Iheo s6 tien dugc xac dmh phu hop voi timg ky kfi toan

4 Ib. I la i |)liieii chuven dui

I rai pliieii chuyen doi lii loai Irai phieu co the chuyfiii doi thanh co phieu pho thong cua cung mgt to chuc phat hanh theo cac dieu kien di! dugc xac dmh irong phuong an phai hanh

Tgi thai diem ghi nhgn ban dau. khi phat hanh irai phifiu chuyen doi, Cong ty tinh toan va xac dinh rieng biei gia iri cau phan no (ng goc) va cau phan von cua irai phieir chuyen ddi Phan no gdc cua liai phieii chuyen doi dugc glii nhan lii no phai tra. can phan vdn (quyen chgn cd phieu) cua trai phieii chuyen doi duoc ghi nhan la von chu so hiru

Tai thai diem ghi nhan ban dau, gia lin phan ng gdc cua irui phieu chuyen doi dugc xac dmh bang each duet khau gia tri danh nghia cua khoan thanh toan trong tuong lai (gdm ca goc va li!i trai phieu) ve gia iri hien tai theo Idi suat cua t r i i phieu lirong tg tren thi truong nhung khong co quyen chuven dm thanh cd phicu (hoSc ISi suat di vay pho bien tren thi tnrimg tgi thoi diem lai ihoi diem phat hanh irai phieu) va tru di chi phi phat himh trai phieu chuyen ddi

4.17. Von chu so huu Von dau tir cua chu so liiru dirge ghi nhim iheo sd vdn ihirc gdp cua chu so huu I liiing du von vo phan phan anh chenh lech giua menh gia. chi phi iruc licp hen quan den viec pliat hanh cd phieu va gia phal lianh co phieu (ke ca cac truong hop tai phat hanh co phieii quy) va CO the la thang du duimg (neu gia phat hanh cao hon mgnh gia va chi phi true licp hen quan den viec phat hanh cd phieu) hoiic thSng du am (neu gia phat hanh thap hon mgnh gia va chi phi trgc tiep hen quan den vigc phat hanh cd phieu)

Quven chon chuyen ddi iiai phicu thanh cd phieu (cuu phan von cua trai phieu chuyen doi) phai smh khi fdng ty phat hanh loai irai phieu co the chuyen ddi lhanh mgl sd Iirgng cd phieu xac dmh diroc quy dmh sAn trong phuong an phat hanh Gia l i i can phan von cua Irai phieu chuyen doi diroc xac dmh la phan chenh Igch giua tong so lien thu tu vigc phat hanh irai phieu chuyen doi iru di gia iri cau phim ng cua trai phieu chuyen ddi

Von khac iluioc Vdn chu so luiii phan anh sd von kmh doanh dugc hinh thanh do bo sung lir ket qua hoal dong kmh doanh hoAc do dugc lAng bieii lai iro danh aia lai tai san (neu diroc phdp ghi tSim giam Von dau ur cua chu M ' hiru)

Co phieu quy la co phieu do Cong ty phat hanh va dugc Cong ty mua lai, co phidu nay khong bi buy bo va sfi dugc tai phal hanh tro lai trong khoang thdi gian theo quy d|nh cua phap lii(it ve

2U

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C ong l> ( 0 phan l up (lunn Quan ly Tai san T n s6 142 DQI ( JII P tXn I JII Q li.i Umh Ip \QI

Bao cau lai chmh hgp nhai t hu nam lai chmh kei ihuc ngjy i j MS'2017

c'Ining khoan Co phicu quj di/gc ghi nhan theo gia tr; thgc te mua lai va tnnh bay tren Bang Can doi ke toan la ingt khoan gin giam Von dau tir cua chu so hdu Gia von cua co phieu quj' khi tai phat hanh hoAc khi sir dung de tra cd liic. thirong dugc linh Iheo phuong phap binh quan gia quyen

Chenh Igch danh gia lgi tai san duyc phan anh trong cac truong hgp khi co quyet dinh cua Nha nirdc ve danh g\t lai lai san, khi Ihuc hi?n cd phan hoa doanh iighigp Nha nude, va cac truong hop khac theo quy dinli cua phap luat

1.01 nhuan sau ihue chua phan phdi phan anh ket qua kmh doanh (lat. Id) sau thue thu nhap doanh nghiep va tmh hmh phan chia lot nhuan hojc \ir ly Id cua Cong ty Viec phan phoi Igi nhuan dirge ihirc hien khi Cong ly co Igi nhuan sau thue chira phan plidi khdng VU^TI qua mirc Igi nhuan sau thue chua phan phdi Hen Bao cao tin chmh hgp nhat sau khi da loai trir anh huong cua cAc khoan lai do ghi nhgn tu giao d\cb mua gia re Trudng hgp tra co tuc, Igi nhuan cho chu so hCru qua muc so loi nhuan sau thud chira phan phdi dugc ghi nhan nhu truong hgp giam vdn gop Lgi nhuan sau thue chua phan phoi co the duoc chia cho cat nha dau lir dga tren ly le gop \dii sau khi dugc Dgi hot CO dong Hdi done quan in phe duygt va sau khi d3 Inch lap cac quv theo Dieu Ig Cong ly va cac quy d|nh Cua phap luat Viet Nam

Cd tuc pliai tra cho cac cd ddng dugc gin nhan la khoan phai tra trong Bang Can ddi kd loan cua Cong ty sau khi co thdng bao chia cd luc cua Hot ddng Quan tr; Cong ty va thdng bao ngay chdt quyen nhan cd tuc cua Trung tam Luu ky cluing khoan Vigt Nam

•1 IH. Dounh Ihu Dounh ihii hem hang - Doanh thu ban liAng dugc ghi nhan khi ddng Ihdi thoa mSn cac dieu kien sau - I'han Ion nn ro va loi ich gan lien voi quyen so huu san pham hoAc hang hoa da dugc chuyen

giao cho ngiroi mua. • Cong ty khong con nam giir quven quan iy hang hoa nhu nguoi so huu hang hoa hoAc quyen

kiem soat hang hoa. • Doanh thu duoc xac dgih luong ddi eliSc chSn, • Cong ty dd thu dirge hoAc se thu dugc loi ich kmh te tu giao dich ban hang - Xac dmh dugc chi phi hen quan den giao d|ch ban hang

Dounh lint cung cup dp It vu Doanh thu cung cap dich v g duoc ghi i i l i j i i kin dong thoi thoa inAn cAc dieu kign sau

Doanh thu duoc xac dmh tuong ddi chAc chAn, Co kha nang thu dirge !gi ich kinh te lir giao dich cung cap dich vu do. Xac dinh dugc phim cong viec da hoan lhanh vao ngay Igp Bang can doi ke loan. Xac dinh dirge cln phi phat smh cho giao dich va chi plu de hoan thanh giao d|ch cung cap dich vg do

Phan cdiig \ ICC cung cap dich v u d d hoan lhaith dugc xac dmh theo phucmg phap danh gia cong vigc hoan lhanh Doanh thu ban bat dgng san

Doanh thu han bat ddng san duoc ghi nlian khi ddng Ihdi Ihda mtn cac dieu kign sau Bat dong sail d.i hoan lhanh toan bg va ban giao cho nguoi mua. Cong ly da chuyen giao rui 10 vii loi ich gAn hen vin quyen so luru bat dgng san cho nguoi mua. Cong ly khong con nAm giir quyen qujn ly bat dgng son nhu ngiroi so hiru bal dong san hoAc quven kiem soai bat dgng san.

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Cong ty Co phan Tap (loan Quan ly Tai san 1 n Vigi S6 142 DQI Can P Dgi Can. Q fJj Dmh. Ip H.i \gi

Bao cao lai chinh hgp nhai Cho nam lai chmh kci ihuc ngay 31 12.2017

Doanh Ihu dugc xac dnih luong doi chac chAn. Cong ty dA thu duoc hoSc se thu dugc igi icii kmh te lir giao dich ban bat dgng san, Xac d|nh dugc chi phi lien quan den giao dich ban bat dgng san

Truong hop ban hang hoa bat dgng san theo hmh ihuc khach hang ig hoan ihign hoflc Cong ty hoan lliign theo yen cau cua khach hang ihi dugc gin doanli ihu khi hoan thanh ban giao phan xay tho cho khach hang

Doi vol bat dgng san phan lo ban nen dA chuyen giao nen dat cho khach hang, Cong ty dugc ghi nhan doanh thu vdi phan nen dat da ban khi thoa inAn dong ihoi cac difiu kign sau

Chuyen giao rui ro \a loi ich cAn hen voi quyen su dgng dat cho ngudi nuia. Doanh thu dirge xac dinh tirong doi chac chAn Xac dmh dirge chi phi lien quan den giao djch ban nen dat, Cong ty da thu hoac chSc chan thu dugc Igi ich kmh tfi tu giao d|ch ban nen dat

Doanh ibti hogi dgng lai chinh Doanh thu phat smh tutien lAi. tien ban quyen. cd tuc, Igi nhuan dugc chia va cac khoan doanh thu hoat ddng tai chinh khac diroc ghi nhan khi thoa man dong thoi hai (2) dieu kign sau

Co kha nAng thu duoc loi kmh te lii giao dich do. Doanh thu dugc xac dmh Ufon|j doi chac clian

Co luc, Igi nhuan dugc chia dugc ghi nhan khi Cong ty dugc quyfin nhan cd tuc hoac dugc quyen nhan Igi nhuan ti'r viec gop vdn

Cd phieu ihuong hay cd lire tra bang co phieu Khong gin nhan khoan thu nhap khi quyen duoc nhan co phieu Ihuong hay co tuc bang cd phieii diroc xac lap. sd luong co phieu thirong hay co tuc bang cd phieu nhan dugc thuyet minh tren Bao cao tai chmh co lien quan Cd phieii Ihuong hay cd tire tra bang cd phieu dugc ghi nhan tang doanh thu hogt ddng tai chmh va tAng gia trj khoan dAu tu tuong ung vdi sd Hen cd Hie dugc chia

4 19. Cue khoan giam trir doanh ihti Cac khoan giam irir doanli lliii ban liang. cung cap dich v(i phai sinh Irong ky gom due l khau thuong man giam gia hang bAn va hang ban bi tra Igi Cac khoan chiet khau ihuong mat. giam gia hang ban, hang ban bi tra lai phat smh cung ky lieu thu san pham. hang hoa dich vu dugc dieu chinh giam doanh thu cua ky phat smh Truong hop sail phani, hang lioa dich \ u da lieu thu tu cac ky truoc den ky sau moi pliat sirili cac khoan giam tru doanli ihn tin diroc ghi giam doanh thu iheo nguven lAc neu phat smh truoc ihoi diem phat hanh Bao cao tai chinh till ghi giam doanh thu tren Bao cao tai chmh cua ky lap bao cao (ky trudc), va neu phat smh sau thdi diem phat hanh Bao cao tai chmh tin ghi giam doanh thu cua ky phat smh (ky sau)

4 .20 . GiA vun hAiig ban Gia vdn hana ban phan anh in gia von cua san pham. hang hoa. dich vg bat dgng san dau lu. gia thanh san xuat cua san pham xav lAp (doi voi doanh nghigp xay lAp) ban trong ky, elu phi iien quan den hoat dOng kmh doanh bAt dong san dau In

Gia vun hang bdn doi vai irirang hop Cong ty Id chu dau lir kinh doanh hdi dgng san

Gia vdn hang ban duoc giu nhan phu ligji voi Doanh ihii da phat smh bao gdiu ca viec Inch trudc chi phi vao gi.i von hang b.m Vice inch mroi. i lu phi de lam tmh gia von bal ddng san neu cd

22

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Cong ty Co plifm Tilp (loan Quan ly I ai san I ri X'igi Sd 142 DQI Can P Dpi Can Q Ha Dmh. Tp llu NQI

Bao cau lai chmh hgp nhat Cho nam lai chmh ket thuc ngay 3 1/12/2017

i3am bao cac nguyen tdc sau Chi Inch tnroc doi \6i cac khoan chi phi da co Irong dg loan dau to, xay dgng nhung chira CO du ho so. lai liQu de nghigm thu khoi Iirgng, Chi Inch Inroc chi phi de lain linh gia von hang ban eho phan bar dgng san dd hoan thanh ban Irong ky va du dieu kign ghi nhgn doanh thu. So chi phi Inch triioe va chi phi thgc te diroc ghi nhan vao gia von hdng ban phai dam bao tirong img voi dmh mirc gia vdn tmh theo long chi phi dg toan cua phan hang hoa bat dong san dh ban (dirge xac dmh llieo dnjn tich)

4 2 1 . Chi phi tai chinli

Cac khoan chi phi dirge giu nhgn vao chi phi tai chinh gdm Chi phi hoAc cac khoan Id lien quan den cac hoal dgng dau Itr lai chmh, Chi phi di vay vdn. Chi phi Id chuyen nhirong chung klioan ngdn han. chi plu giao dich ban chung khoan, Dir phong giam gia chirng khoan kinh doanh, dg phong ton that dau tir vao don vi khac, khoan Id phAl sinh klu ban ngoai tg. Id ty gia hdi doai

Cac khoan tren dirge ghi nhan theo tong sd phat smh trong ky, khong bit trir vdi doanh thu hogt dgng tai chmh 4 22 . Thue thu nhap duanh nghiep

Chi phi fhue T\D\ hi^n hanh vu Cln phi Ihue T.VO.V hoan Igi

Chi phi thue TN DN hign hanh dirge xac dmh tren co so Ihu nhap chju thue trong nAm va thue suat thue TNDN trong nAm hign hanh Chi phi time TNDN hoAii lai dugc xac dinh tren co so sd chenh Igch lam llioi dugc khau trir, sd chenh lecli tam ilioi chm iluie va time suat thue IN-'DN Khdng bu tnr chi phi thue TNDN hign hanh voi chi phi time TNDN hoan lyi

4 23 Cac ben hen quan

Cac ben diroc coi la lion quan neu ben do co kha nang kiem soat hoAc co anh hirong dang ke ddi VOI ben ki.i irong viec ra quyet dmh vc cac chinh sach tai chinh va boat dgng Cac ben iien quan cua Cong ly bao gdm - Cac doanh nghigp Ir(ic Hep hay gian Hep qua mgt hoac uliieu trung gian. cd quyen kiem soat

Cdrig IV hoac chiu sir kiem soat cua Cong iy. hoAc cung chung sg kiem soat vdi Cong ty. bao gdm ca cong Iy mg. cong ty con va cong ty lien ket,

- Cac ca nhan tiuv Hep hoae gian tiep nAm quven bieu quyet cua Cong ty ma cd anh huong dang ke doi vol Cong tv nltimg iihiin su quan Iv chu diol cua Cong ly. nhung lhanh vien mat thiet trong gia dmh cua cac ca nhan nay.

- Cac doanh nghiep do cac ca nhan neu tren nAm trgc uep hoAc gian iidp phan quan trong quyen bieu quyet hoAc co anh huong dang ke toi doanh nghiep I rong V lec xem xet timg moi quan he cua cac ben hen quan, can chu y loi ban chat cua mot quan hg chir khdng chi hmh tliirc phap ly cua cac quan hg do

4 24 Co* so hgp nh.il (i) Cong i\ con Cong ty con la cac don vi chiu sir kiein soat cua Cong ty mg Bao cao tai chinh cua cac cong ty

21

Page 27: Cong ty C6 phin Tap doan Quan ly Tai san Tri Vietstatic2.vietstock.vn/data/HNX/2017/BCTC/VN/NAM/TVC_Baocaotaichinh_2017... · Tren day la mot so nguyen nhan chu yeu dan den bien dong

Cotig ty Co phan l ap doan Quad ly Tai san I ri \ igl So 142 DPI Can. P Dui Can Q lia Dmh Tp Ha Noi

Bao cau lai chmh hgp iihal tho nam lai chmh kei ihuc ngay 31 12 2017

con dirge bao gom trong bao cao tai chmh hgp nhat ke iir ngay quyen kiem soat bal dau co higu lire cho tdi ngay quyfin kiem soat cliam dirt

(ii) Lgi ich cd ddng khong kicm soat Loi ich cd dong klioiig kicin soai diroc xac dmh theo ty le phan so huu cua cd dong khdng kiem soat Irong tai san ihunn cua don vi bi mua lai tai ngay mua Vigc thoai von cua Cong ty mg Irong cong ly con ma khong dan den mat quyen kiem soat diroc ke toan tuong tu nhu cac giao dich von chu so huu Chenh Igch giCTa gia tn thay doi phan so liiiu cua Cong ty ing trong tar san ihuan cua cdng ty con va sd chi hoAc thu tu vigc thoai vdn lai cong ty con duoc ghr nhan vao loi nhuan sau thue chira phan phoi thuoc von chu so huu

(jji) Mat quy en kiem soai Khi mat quyen kiem soar lai mot cdng t> con, Cdng ty me dimg ghi nhan lai san va no phai tra cua cdng ty con cung nhu loi ich cd ddng khdng kiem soai va cac khoan muc vdn chu so huu khdc Bat ky khoan ISi hoac Id nao phai sinh tu sg kign nay deu duoc ghi nhan vao bno cao ket qua hoal dong kinh doanh hop iihAi Sau khi thoai von phan loi ich con lai trong cdng ty con trudc dd duoc ghi nhan theo gia In ghi sd cdn iai cua khoan dau tu tren bao cao tai chmh hop nhat, sau khi dugc dieu chinh theo ty le luimg ung cho nhung thay ddi Irong vdn chu so huu ke ti'r ngay mua neu Cdng ty me van cdn anh huong dang ke trong don vi nhan dau tu, hoAc trinh bay theo gia gdc cua khoan dau lu con lai neu khong cdn anh huong dang ke

(IV) Cdng t\ hen ket Cdng ty hen kei la nhirrig cdng ly ma Cdng ly ine co anh huong dang ke. nhimg khong kiem soat. cac chmh sach lai chmh va hoat dong cua cong ty Cdng ly hen ket dugc hach toan theo phuong phap von chu so huu Bao cao tai chmh hop nhat bao gdm phan ma Cong ly mo duoc huong trong iliii nhap va chi phi cua cdng ty lien ket duoc hach loan theo phirong phap von chu so hu'u. sau khi dieu chmh theo chmh sach kd toan cua Cdng ty me. tu ngay bat dau cho idi ngay chain dijt sir anh hirong dang kc ddi voi cac cdng ty nay Kill phan id cua cdng ly iicn ket ma Cdng ly me phai chia se vuol qua loi ich cua cdng ly me Irong cdng ty lien kel dugc hach loan Iheo phuong phap von chu so liiru gia tn ghi sd cua khoan dau lu (bao gdm cac khoan dau lu dai han. neu co) se dugc gin giam loi bang khdng va dimg viec ghi nhan cac khoan lo phat smh none tuong lai trii cac khoan Id Ihudc pham vi ma Cong ly me cd nghTa vu phai Ira hoAc da tra thay cho cong ly lien ket

(v) Cac giao dich dugc loai tru khi hop nhat Cac so du trong noi bd Cung ty me va cac khoan tlui nhap va chi phi chua thuc hign lu cac giao dich ngi bg dugc loai tru khi lap bao cao lai chmh hgp nhat Khoan lai va Id chua ihgc hien phal smh tu cac giao dich voi cac cdng ty lien ket diroc hach toan ihco phuong phap vdn chu so liuii duoc iru vao khoan dau lu trong pham vi loi ich cua Cdng ty mg tai cdng i> iien ket

(V I ) V]ap nhat kmh doanh Hgp nhat kmh doanh duoc haeh loan theo phuong phap mua lai ngay mua, ta ngay ma quy en kiem soat dugc chuyen giao cho Cong ty me Quyen kiein scat Idn tai khr Cdng ty mg co quyen cln phoi cac chmh sach lai chmh va lioat ddng cua don vi nhdm thu duoc Igi ich kinh le ivr cac hoal ddng cua don \ \ do

Viec danh gia quyen kiem soat co xet den quven bo phieu liem nAng co ihe ihire hien duoc lai then diem hien tqi

24

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Cong l> C P Tgp doAn Quan K TAi san Tn' Vigl So 142 DQI Can, P Dpi Can. Q BaDmli. l p Ha NQI

BAo cAu tai chinh hgp nhat Cho nAm lai chmh ket time nga> 31.12 2017

V 1 M O M ; T I N B O S U N G C H O C A C K H O A N wye T R E N B A N G C A N D O I K E T O A N H Q P N H A T

E TIEN S6 cuoi nAm So dau nflm VND VND

Tien mAt 138 1 15 829 192''77 301 Tien gin ngan hang 90 028 918 310 139 230 320 020 Cac khoan (irong duong iicn Cpng 90 167 034 139 139 422 597 321

2. PHAI THI) C U A KHACH HANG •"ki J i l l I t • I

a. Phai thu kliadi hang iigAn htiii So CUOI nam So diiii iiAni

Gui i r | Dir phong Gia In Ug phong - Conn i> CP Cau .\a> 63 OtIU 0(10 03 000 000 63 000 000 63 000 000 Cgng 63 001) 000 63 000.000 63 000 000 63 000 UOO

b. Tra Iru6c ngirfii bAii ngiiii hgii S6 CUOI nAm So dau nAm

Giii l r | Dg' phong Gia lr| Dg' phong y_Uil!^ l> U O L?Ili.lll L J I LH pilLllJ 1 x/wi /win nnii 1 —Uo vnJu v/ou nhan mfm PEII C hmh }/ll«ll IICCIII 1 ill vlMMM Cong Iv CP TG so Tran Anh 154 r 6 750 154 !76 ^50 154 176 750 154 176 750 I one IV c r VJI I IVI Legaiev A j^JiJi rt£ifi A < rLj~iri f\fti\ 4^ vW W\) 45 UUU UUU 45 000 000 45 000 000 Cong i\ CP lu van va dau lu ni\yt

700 000 000 700 000 000

Tri Viei Cac khach lianp kfiac X_ (-1 W i \ 1 1 LI W I I 1 1 1.1 ( 1 ^ 1 1 p 1 ^

3115 477 6K6 358 488 647 Conii 2 404 654 436 199 1 "6 "50 1 257 665 dO'' 199 rOTSO

Trong do cac ben licn qiian -MOI quan hg So CUOI iiAm So dau iiAm - Cong i\ Co phaii lu van va dau Ong Pham Thanh Tung la 700 000 000 700 000 000

iir Tn Vigi Chu l|cli HDQT TVC va Cly CP Tu van va dau tuTn Vigt

J P H A I T H U V £ CHO V A V So CUOI nAm So dau nAm Gia l i j DM' phong Dg phuiig

Cho vav hoal dong ung 28 196616 10' Iruoc UCH bail cua khach hang Cho vav hoat dona giao dich 29 903 83^ 168 k> quy Cong 58 190 448 273

Cat Ihuvei iniiili luiv ki iiioi bg phaii hgp lhanh Bao tao lai chmh 25

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( ong ly CP l iip iloAn Quan ly TAi sun T n Vi^t Sd 142 Dgi Can, P Dgi Can, Q Bu Dmh, Tp Ha Ngi

ttau cao lai chinh hgp nhat Cho nam tai cliiiili ket thuc ngay 1 P 12/2017

4. PHAI THI KH \C So CUOI nAm So dau nAm Gia lr| Dg phong <.ia lr[ Dg' phong

a. Ngan hun 534 314.536 '199 4 901 876 880 440 754.884 030 4.901 876 880 Tam ung ^1 I T - I A A 'X JX /X ^

2 1 1 33 662 007 23 223 380 874

- Bao hiem xA ligi 834 .S' O / A O

678 5 9 r s i 1 /TO *-» 1 1 1

Phai ihu GD chun^ khoan 23 136 160 582 - K> ciroc k) <\iiy {*) 1D4 o/j T4 1 ft /U 1 TOC < 1 X 1J"70

US ^n£x JQA Kat\ I'+g J U u 4VU - Tvu J ofti mi. SNd nnK too 11(1 17x J 1)61 fi76 RRn

+ I^tin XAC n!iii Mr j * " ! lyi Giw 000 _ A 1 , ' 0^ t>-3 O s/VV

1 86 430 000 000 + Cn nhi 11 ifu i\xi\ ca i\tci * * * 1 93 500 000 000 Cong ty Co phan tu vdn va 33 500 000 OOO dau lir Toan Can t itfto tl' ( ii tth'in fiaii t\f \ 11 \ ••'•K '• " {''•kill il'-lil Hi • H

33 000 000 000 J J i J i J i j i j i ' i ' « ' i J i ' t}<ni SIT Oiiut 11' lid

C6n^ Fy Co plain Kinh J - i'U'id f\lUi /inn 4 ui'i' i/tui iHUr tH/H'ITi 1IITU Utfltl

- ftiam L nann i nai Linn 4 m 1 t U ^/VS 4 _ 0 1 -*.f-* -\>o 4 iU 1 4 a 4 Zoo A 761 A1A OAH 4 ZU1 4 J 4 ZOB •t Nguyen V'An Mieu 7 500 000 UOO ' Phai thu klniL 5 720 l-'A f f i 700 442 612 17 967 085 907 700 44"/ 612 b. Dai han 2 895 804 094 1 998.978 869 - Ky cuoc k\ quy 13 0000 19 1 1 000 019

Quy hd irg thanh loan 2 88'' 804 075 1 985 978 850 Cgng 53" 210 341.093 4 901 8''6 880 442.7SJ 862 899 4 901 8''6 880

("I Biiu gom IK II 0,11 loc mua co phieu OT C Dj i cgc mua cd phieii OTC La cAc hgp dong dai cgc c6 thoi han 6 lhang ky voi cac ddi tac tiem nang nhAni mgc dich iiiii mua cd phieu 01 C Hgp dong quy dmh khi tim iiuia thanh cong thi doi lac s€ duoc huong phi dich vu va sd chni cln phi tu 9''o-12''o riAm cho klioan lien nhgn dAt cgc (**) Mop dong hgp tac dau tu co ihdi han duoi 12 iliang theo danh mgc do doi tac cung cap va duoc sg Irao ddi. ban bac. thong nhai cua Cdng ty Thu nligp nhgii dugc sd cAn cu theo kel qua hgp tac giua liai bcii, iilumg irong mgi truong hop Cong iv deu tim dugc mot ty 1? plum irAm tren so licn gdp von lu 9% - 12%/nam (luy Iiriig hgp dong). neu ket qua liop lac lol hon ihi lliu nhap Cong Iy nhan dirge se cao hon l\ Ig noi iren

(•••( Co phicu uu dAi cd luc voi li Ig 10% va den ngay 06 02'"'018 ihi cAc khoan phai ihu nay (bao gdm ca cd tuc uu dfli) da dugc thu hdi het

5. NQ XAH

tony ly CP Cut .\,iy Pham Thanh l liai Linh Cong ty CP The gidi 3 ran Anh Cdng ly CP Giai phAp phan mem Legaiex Nguven r i l l Phuong Van < giig

So ciiui nam Glii goc Gut i r i CO Ihe llii i

Imi 63 OOU llOU

4 "-OI 434 268 154 176 750

45 000 000

700 442 612

5.164 053 631)

So dau riAm <<ia gdc Gill i r i CO llie lliu

lidi 63 000 000

4 201 4.14 268 154 176 750

45 000 000

700 44"' 61'

5 164 1)53 630

Cte klioan ng xau nay da dugc Cdng ly Inch lap dg phong phai thu kho doi 100%

CAc Ihuyet mmh nay la mgt bg phan hgp ihanh Bao cao lai chmh 76

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Cdng t> CP Tap il<ian Quan ly Tai san T n Vict Sd I-J: Ddi Can. P Ddi ( an Q BaDinh. l p Ha Ndi

( l . K i can tai chmh hop nhat Cho nam lai chinh kci iliuc ngay 31 12 2017

6. CAC KHOAN DAU TU TAI CHINH a. Chung kliiian kmh doanh

Tdng gia t n cd pliicu tronu do cini vlu -San HSX 4 HAG + l/\G + IIA •I SKG + CSC r u a + A/;</c

So CUOI nam ( i l J got

92 175.377 097

32 125 AOS 640 10 292 725 656

I 313 667 530

in 465 962H')'l I 53 7 934 656

36 365 410 960 74 266 -36

Gia In hop l\ 86 490 S29 0.S6

3/0(57 933 .300 10447 359 200

I 304 000 000 9H--64S500 I 537 fy5/,

32 23-840 000 IS III 230

Dir phong (5 840 872 1)49)

// 0.57 4 7 3 140)

(9 667 550) (588 314 399)

(4 12-5-0 960) (57 846 OOO)

Dim V I tinh VND

Sd dau nam Gii goc

11.415 280 897

II 341 014 161 74 266 736

Gia t n hop ly 11.034 16(1815

// 018 485 000 15 6-5 815

Du phong (381 546 818)

(322 529 161) (59 or 657)

( ong 92 175.377 097 86 490 829 086 (5 840 872 049) 1 1.415 280 897 11.034 160 815 (381 .546 818)

Cac lln yet ininh n.ay la nnyl hd phan lii.Tp thanh Bao can lai chmh 27

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Cdng t ; CI* Tap doan Quan Iv l ai san T n Vigt So .42 Ddi Can P Ddi Cm. Q Ba Dmh. Tp Ha Noi

Bao cao lai cliinh hgp nhai Cho nam lai chmh kci ihuc ngav 31/12/2017

b Dau tu (ai chmh dai han So cudi nam s d dau nam

Gia gdc Gia I n hop Iv Dir pliong Gia gdc Gia Irf hup ly Dir phong

- Cdng ty CI' kmh doanh Hoa Binh 12 200 000 000 12 200 000 000 Cdng ^ - 12 200 00(1 (100 12 200 000 000

c Dau to n.im giirdeR ngay dao han So cudi nam Sd dau nam

Gia goc Gia t r i ghi sd fJia gdc Gia I n ghi sd Ngan han - Iien gin co kv han tai BIDC - i ien gin co ky han (*} - Cd phieu uu dai (**) Dai han

213 60(1 000 000 1 580 (100 000

178 MO 000 000 34 000 000 000

213 690 000 000 1 580 000 000

178 110 000 000 34 000 000 000

• j x n js jx jx jx jxys jb

163 970.000 000 I 580 000 000

59 890 000 000 102 500 000 000

163.970 000 000 1 580 000 000

59 890 UOO 000 102 500 000 000

Cdng 213 690 000 000 213 690 000 000 163 970 000 000 163 970 000 000

(*) [.a cac Imp dong tien gi i co k> ii .m 12 lhang tai ihco ihuycM mmh sd V 16 (* ' )Chi lidi

it lDV Cac hop ddng lien gui n i\ duoc s u duiig, dd dam ban cho

Sd cudi ii5m

khoan v.iy liiau clii lui Ngan hang BIDV - chi nhanh lla Thanh

Sd dau nam Sd luong Gia goc Gia t r i ghi sd Sd luong (iia gi'ic Gia I n ghi sd

Cong Iy CO phan kmh doanh Hoa R nh Cdng ly Cd phan lir van va Dau lir Toan cau Cdng ly Co phan Dau lu Qudc Ic ITti Cdng ty Cd phan Dau tu Ecosystem 3 400 00(1 34 000 000 000 34 000 000 (10(1

3 000 000 3 650 000 3 600 000

30 000 000 000 36 500 000 000 36 000 000 000

30 000 000 000 36 500 000 000 36 000 000 000

Cdng 3 4110 000 34 000 000 000 34 000 000 00(1 10.250 000 102 500 000 000 102 500 000 000 Cd phicu II u d.'ii CO tuc voi lurc 1 Co'nam va se duoc mi a lai sau I nSm

Cac Ihuyet mmh nay la mdi bd phan hop lhanh Bao cao lai chmh 28

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Cong ty CP Tap 6otn QuAn ly Tai san Tr i Vigt Sd 142 Dgi Cin, P Dgi Ciin, Q Ba Dinh, Tp Ha Ngi

BAo cao tAi chinh hgp nhiit Cho nam tai cliinh kci ihuc ngay 3 1/12/201 7

7. TANCCIAiV l TAJ SAN C 6 DjNH H L U H I N H Don VI linh VND

Khoan mue Phuong lign VT Dung cu quan ly IZ h J - Cgng fM H % } ±t±t J i l *X 1 G I L •

I N g U V l ' i l g l i i

C iX r-|hi' jl 111 ril^hiS o H S ivnn nun zoj OOO 0 0 0 "T /"ve / .lo 7 j c e Z KiZa 6 4 9 /DO A1A "7 1-1 1 •! Q

4J'4 M 4 14o

1 x a o / v x 0 1 X ^iS f^nu l i ' n rm n S m 1 ^ 7 • I 'ir ^ \/ -1 KJ

/ ojj 6SH Air, 1 z-TH noj oju \fll't tl /IflO J I / T J I 7 1 ' J J 68i 616 1 x-f-l 00 J tu tJ

^M d i m t n i n u ni m v-f 'fly zo-f 6J J 10 26J

- I'hiinh Iv 1 tHI' ' I I } 1

u-y -fly xo-f 6J J 10 26 J

- CiUHt} khoc * - j r i T " ' P " i x p i i v

So riini i i : l n i

t l V t l • 11 >i 111

1 SMI 283 636 7 564 2MI 51)1 4 ^ 4 714 14H TO»JT ' 1 TO I TOCJ

4 529 228 285 CJI! In h^io i T i o n luv

So du dau nam lb 160 000 "> 51 5 094 911 totoi ^ t ,J VJ / TO 7 - 1 1

434 714 148 TOJTO 1 I T l ~ t J

3 025 969 079 So tSng trong nSm 229 992 727 79 506 833 309 499 561 - Khau hao 229 992 727 79 506 833 309 499 561

J IJ 7 ^ 7 A ^••11

Sd giam trong nAm 64 419 264 - 64 419 264

'I'haiih l\ 64 419 264 64 419 264

s d do ciidi 306 152.727 2 530.182 500 4 34 714 148 3 271 1)49 376 GiA lr| cdn Igi Tai nuav dau nAm 209 440 000 113 554 834 377 ggj H x a

Tai ngA> CUOI iiAm 1 ''•'4 130 909 34 048 001 1 75H 17s 909 1 to_i 0 1 r VJ J VJ f

Nguven gia TSCD da khau hao her nhung con su dgng 434 7 14 148 TO J T O ' 1 TO 1 TO 0

VN n Glii iri cdn lai cua 1 SCD dcm tlie chap, cam CO 0 dons'

8 TANG. GIAM TAI SAN CO D I N H V 6 HiN11 n r m \!\ Tmh VNfl LzUII V I I L I i i i V I N L ^ Khuiin mgc Pliau iiieiii may tmh 1 J c i iL \ f\ h 1 n li k li r \ I I ri (•

Nguven giA TSCD So du dau nAm 3 849 763 575 4)3 5 1 7 000 4 283 275 ^75 So lAng uong iiAm 133 875 000 133 nnn - // ring nam 133 8-5 000 / J J ( 3 ? U\l\!

So giaiii trong nAm Sd du ciidi nAm 3 983 638 5-'5 111 i i i i n 4 4 1 . J ' U > ' ?

Gui Ir) hao mdn ke So du diiii nAm J 1 16 969 953 433 512 000 3 550 481 953 So tAng Uong nAm 214 658 689 214 658 689 - Khau hao Irang nam 214 658 689 214 658 689

So giam irone nAm So du CUOI nAm 3 311 628 642 433 512 UOO 3 765 141) 642 Gill tr| cdn lai 1 ai ngav dau nAm 73' ' " 9 3 622 732 793 627 Tai ngav cuoi nAm b3-> 009 93 3 632 009 933

Nguven giA TSCD da khau liao het nhimg cdn sir dgng 433 512 000 VND Gia in cun lai cua TSCD dem the chap, cam co

CAc ihuyet mmh iiAy la mgt bg phaii hgp tiiAnh BAo cao lai chmh 29

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Cong ly CP Tiip (loan Quan ly TAi san Trr Viel Bao cao tai chinh hgp nhat So 142 DOI Can. P Doi Can, Q Ba Dinh, Tp Ha Noi Cho nAm tai chinh kk ihuc ngay 3 l/i2/20l7

jx i r i i i t i i i ' i - i I t K ' r ~ i ¥ i r z T

9 CHI PHI IRA TRUOC A"" l_ 1_ J. Z t - . ^ 2 ( - - i ^ —

a Chi phi tra truoc ngan han So CUOI nam So flau nam

\f xr rx

V x 1J

Wit Cong cu dung CU 1 lO U/kO 7 X "k .> / JZ-4 ' / 1

Chi plu knac 0 7 U C7 1 IX

Cgng 228.366 370 37.524 771 b, Clii phi tra Iruoc dai han Cong c i i dung eg / J 8Uo J I J JO DO / VZJ

C'hi phi sua chOa vfln phong 3! 427 908 101 91 ! 870 Cgng 105 236 483 160 578 845

10 P H A I T R A N C i U U I B A N

So cudi iiAiii So dau nilm Gia i r ; So c6 klia nAng Gia tn So CO klia riAng

tra no tra no 212 966.239 212 966 239 816 888 790 816.888 790

^'fitiQ T \ fl^M l i r n l i A i f n t * t i f l i p n 85 000 000 85 000 000 85 000 000 85 000 000 luc va Iia tang Navibank Securities 686 888 790 686 888 7911 Cong ty CO phan D P T 36 000 000 36 000 000 36 noil (inn 3(1 nnn nnn

J U V(UU uUkJ Khac 91 966 239 9! 966 239 0 nnn nnn V uuu UUU

0 nnn nnn V uuu uuu Cong 212 966 239 2 12 966 239 I I I . u o o T r k / i

816.888.790 816 888.791)

11 THUE VA CAC KHOAN PH.AI NQP NHA NU(jC Don VI Iinh VND

Sd (liui nAm So phai nop trong S6 dA iigp ttoiig So CUOI nam

k\ ky a Phai nop Thuc CJ IG I" phai nop 452 966 107 465 314 725 808 031 842 110 258 990 Thue lieu ihu dAc bigt 1 hue xuai. nhap khau Thue thu nhap doanh nghiep 9 489 281 770 5 099 099 212 9 799 281 770 4 789 099 212 Thue thu nhap ca iiluhi 1 345 236 039 6 432 057 812 6 P5 664 024 1 651 679 877 Pin, le phi va cac khoan phai no 9 500 000 9 500 000 Cpng 11 287 483 916 12.01(5 9-1 -49 16 742 467.636 6 550 988 029

12. CHI I'Hi PHAI TRA sd CUOI iiAni Sd dau nAm VND VND

11. NgAii liati 4 719 794 930 1 870 947 458 - Lai vay phai trn 4 668 848 303 1 79] 391 177 - Khac 50 946 627 79 556 281 Cong 4 719 794 930 1 870 94" 458

Cac thuyel minh nay la mot bg phan hgp ihaiih Bao cao lai chmh 30

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Cong ty CP Tap doan Quan ly Tat san T r i Viet Bao cao lai chmh hgp nhai Sn 142 Doi Can. P Doi Can, Q Ba Dmh Thanh ph(> lla Noi Cho nam lai chmh kel ihuc ngay 31/12/2017

13 \ AVVA NOTHUF. TAI f HINH Dtm VI tmh VND

Sd dau niitn Trong nam Sd cudi nam Cia In Sd co kha nang tra

nor Tang Ciam (•la In Sd cd kha nang Ira

ng Vav ngan han - Vay xa iihan (*) - Vay llii'iu dii (*') - \ ay margin va img tririTC tien ban CK - Vay i6 chuc khac

197 500 540 161 197 500 540 iOI 59 484 066 5] | 59 484 066 511

264 264

1 006 084 962 668 2 329 703 644 124

149 081 703 527

54 000 000 000

837 530 439 55! 2 333 359 163 234

134 728 529 965

7 000 000 000

366 055 063 278 55 828 547 40! 14 353 !73 826

47 000 000 000

366 055 063 278 55 828 547 40! 14 353 173 826

47 000 000 000 C dug 256 984 606 936 256 984 6116 936 3 538 870 310 319 3312618 132 750 483 236 784 505 483.236 784 505

Vay (lai han - I'rai pincu phat hanh 12 160 000 000 12160 000 000 12 160 000 000 f ong 12 160 000 000 12 160 000 000 12 160 000 000

(*) khoan vay cac ca nhan theo hop ddng vay vdn diruc ky ket gma Cdng ly voi cac ca nhan Muc dich vay vdn Phuc \u san xuat kmh doanh lai suat tu 8,74% den 10.53%/nam ( " ) khoan vay thau chi iheo hop ddng thau chi diroc ky kci giira Cdngty voi Ngan liang TMCP Dau tir va Phai iricn Vict Nam - Chi nhanh Ha Thanh, Muc dich vay phuc vu

I 1 xual kmh doanh . lai suai lu 6 7% dcn 6.8%/nam Diroc dam bao bang khoan lien gm lai BIDV Iheo ihuyel mmh V 6c (***) khoan vay Margin dau iii chung khoan va nen vav ung Iruoc tien ban chung khoan lai suat tu 9 4% - I 3 32%/nam tuy llioi diem nhan ng va Cdng ty chimg khoan noi ( o ic Iy ( o phan 'I ap do.ui Oi a i ly ! ai s.a i I M \ u mo tai khoan giao dich chung khoan

Cac ihuyet mmh nay la mdt bd phan hop thanh Bao cao tai chinh 3!

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Cong t\ CP Tap doan Quan l> Tin sail T n Vigl So 142 Dgi Can P Dgi Can, Q Ba Dinli Tp Ha \gi

Bao cao lAi chinh hgp nhai Cho nam lai diinh ket [hue ngay 3 I • i 2'20! 7

14. PHAI TRA KHAC

a. NgAn han - Kmh phi cong doan - Bao hiem xA hpi - Bao hiem y le

Phai tra. phai ngp khdc + Hgp ddng cung cap dich vg tit vein dau lie (*) + Phai tra khac - Bao hiem that nghiep

- Phai tra hoat dgng giao dich chirng khoan b. Dai ban c Sd no qua han chua thanh (oAn Cgng

So cudi iiAm VND

So dau iiAiii VND

13 931 881.423 100 |76 36!

I 6S6 466

13 522 439 129 n 962 615 960

559 823 169

307 659 467

13 931 881 423

29.568.362 083 71 46! 370 40 216 681

2 9 222 902 363 27 920 000 000

I 302 902 363

233 781 719

29 568 362 083

(') 1 a cac hop dong d|ch vu tu van dau tu ky vdi cAc cA nhan, theo do mirc igi luc sC dugc phan chia giua liai ben cAn cu ii cii ket qua cua vigc tu van dau tu Tuy nhien, trong moi trucrng hgp, TVC phai tra cho cac ca nhan muc Igi tuc idi ihicu la S.Td -o 10 53% nam tren lung sd lien dS nhgn cua cac cA nhan nAy

15. Vf)N CHL SO HU U a CAc giao dich ve ytn vdi cAc clui sd huu va piiaii plioi cd liic, chia Igi nhuan

- Von dau lu cua ciiu so hitu -I- I on gdp dau ndiii •r Von gop Idng li ong ndm + I on gop giam irong nam x- I 0)7 gop L UOI nam

Co lire, lui nhuan dd dua

Niiiri nay VND

368 886 300 000

31 354 770 000

400 241 0-0 000

33 548 673 200

NAm truoc

141 450 000 000

227 436 300 000

368 886 300 000

b. Cd pliieii

So lugne co phieu dSng ky phat hanh So luong cd phieu dA ban ra cong chung r Cd phieu pho ihong + Ca phieu mi dai

So lugna CO phieu dugc mua lai (co phieu quy) -I t a phieu pho ihong H Co phieu ini doi I Iain dieac phan loai la vdn chu set hiru)

So Iirgng cd phieu dang luu hanh •r ( o phieu pho Ihong • i \> phicu iru dai llogi diroc phan logi la von chu so hiru)

• Mgnh gia cd phieu dang luu hanh 10 000 VND

So CUOI iiAm VND

40 024 107 40 024 107 40 024 107

40 074 107 40 024 107

So dau nSin VND

36 888 630 36 888 630 36 888 630

36 888 630 36 888 630

Cac tluiyet mmh nay la myi bg phan hgp ihAnh Bao cao tdi chinh

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Cong ly CP Tip ttoin Quan ly TAi sin Tri Vi^l S6 142 Dgi Can. P Dgi Ck. Q Ba DiiiM Ip Ha Ngi

Bio cio t i l chinh hgp nhat Clio nam tai chinh kci iliuc ngay 31/12/2017

c Tinh hinh bien dgng vdn chu so hlhi t)»Tnv|iinh VND

Von dau tu- cua Thing du von co t-.i , t

(. o phicu quy Quj dau (ir phil Lgi nhuan sau (hue Lgi ich C O dong Cgng

chu scr hiru phan (ricn chira phan phoi khong kiem soil So dir dau nim IruiVc a a a j ^ ax jx /• j x n jx jx

141 450 000 000 97 254 494 4 834.689.667 31 950 162 384 178 332 106 545 - Tang troiig nam iriidc 227 4,16 300 000 2 761 180 773 7 841 077 459 238 038 558 332 - Lai/16 trong nam Iriroc 38 816 884 992 38 816 884 992 - Tang khic 4 022 534 4 022 534 - Giam khac 1 A f i l l " , 7 1 1 1

(4 010 334) 1 A Ot fl n A\

(4 010 334) So du- dau nim nay 36S 886 300 000 2 761 180 773 97 254 494 43 655 597 193 39 787.229 509 455 187.561 969 - Ting Irong ky 31 354 770 000 3 420 000 000 34 774 770 000 - Lai/16 irong ky 17 909 841 523 3 990 484 367 21 900 325 890 - Trich lAp cic qu_9 97 000 000 (97 000 000) - Tang khac (25 000 000) 795 658 981 770 658 981 - Chi ira cd lac (31 451 770 000) (2 096 903 200) (33 548 673 200) -Glim khic (723 201 393) (723 201 393) - LICDKKS Iruirc ihoai vdn lhay doi - Lo do Idng ly If sa hmi lai cdng ty. con (723 201 393) (723 201 393) - Khac So cudi ky 400 241 070 000 2 761 180 773 (25 000 000) 194 254 494 30 812 327 696 44 377.609.283 478 361 442 246

d. Chi Iiet vdn g6p cua Chu sd hOii sd cudi nim So dau nim

- vdn dau lu cua Nhi nuoe - vdn g6p cua co dong khac 400 241 070 000 368 886 300 000 - Co phicu quy Cgng 400 241 070 000 368 886 300 000

Cic Ihuydt mmh niy l i mgl bg phan hgp ihinh Bio cio l i i chinh 33

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Cflng ty CP Tap doan Quan ly TAi san T n Vi f t So 142 DOI Can. P Dpi Can, Q Ba Dmh, Tp Ha Npi

BAo cao tki chfnh hgp nhat Cho n S m lai chmh kci ihuc n a a y 31/12 '2017

VI. THONG TIN 0 0 SUNG CHO CAC KHOAN M^C TRiNH BAY I RONG BAO CAO KET QUA KINH DOANH HOP NHAT

I W\ A~t. • It r 1 1 T- Wit'

1 DOANI ITHU NAm nay NAm trudc

VND \'\D Tdtig doanh thu 25 178 994 342 43 215 103.811

Doanh thu cung cap dich vg 25 178 994 342 43 2 1 5 103 81 1

Cac klioan eiam tru duanh thu D o t i i i l i I h u t l i i i ^ i i 9 A \F 99 mm 9 I t t I T i X L ! U 99 9 M

''5 178 994 342 b _ ' i 4 i C J A ' ^ X Z T O ^

43 215 101 8 1 1

I GIA VON HANG BAN NAm nav NAm Iruoc VND VND

- Gia vdn cuns tap dich vu 9 597 524 4 4 7 5 5 2 9 629 461

G o i l T ' A t o - y i i f ;

9 597 524 447 S 670 j n i ^J « ^ A 9J A TO \A I

3 DOANH THU HOAT DQNG TAI CHiNH NAm nay NAm trudc VND VND

- LAi licn gin, tien c h o v a v 6 4 3 0 116 580 4 3 6 004 272

- l.Ai lu h o p lat dau lu 36 746 5 1 9 224 14 520 644 4 5 !

LAi dau lir ciions khoan 9 3 7 ] 8 4 8 9 2 8 1 0 9 5 2 538 274

LAi ur chuven nhirgng Irai phieu 461 7 6 0 8 1 7

- Co tuc. loi n h u a n d u o c chm 8 8 1 9 118 0 0 0 7 6 9 305 0 0 0

- Khac 7 094 7 6 6 623 19 2 6 4 861 472

Cyiig 68 924 130 172 45 943 353 469

4 ( I I I PHI TAI CHINH • X I t ! 1 I I I X_ t i l s • •

NAm nav NAm I r i r i i c

VND \M> - DAi vay 35 189 523 975

J x' 9 9T A x_ to-. A — —'

14 4 1 3 785 587

- L-0 K i n n o o a n i i cnirng K n o a n J u o v v a 1 J3\i

• Ti'ich l3p/'Hoan n h a p d u phdng giam giA e A6i\ 10/ y v u 5 4 6 0 4 9 6 808 OV 4 JO J. Ix - Cln p i l l lai chmh k h a c 1 578 487 .524 285 6 1 0 6 1 2

COiig 42 228 508 337 1 8 478 783 821

5 THU NHAP KHAC Nam nay Nam truoc VND VND

- riiii l i c n p h a t

- L n i i n n ly mi s a n J '+ J 43,'

- Khac 7 752 457 164 4 757 759 503

Cgiig 7 753 002 6 1 9 4 257 759 503

6 CHI PHI KHAC Nam nay NAm Iru l i e

V M ) \ M ) • Phal HC 488 666 956

- Chi p h i k h a c 144 690 252 45 398 676 Cgng 633 357 208 45 398 676

Cac ihuyei mmh nay la ingi bg phan hap thanh Bao cao lai clunli 34

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CCng ty CP Tap doAn Quan ly TAi sAn T n Vigt Su 142 Dpi Can, P Dpi Can. Q Ba Dmh. Tp Ha Npi

BAo cAo tAi chmh hgp nhdl Cho nim tai chmh kei thuc ngay 31 12 2017

T / " " I I I tjiii v i r i i " ito' 1 I I I t i in'iAViiT'i-jr*"*vt'ii"i'^S 7 C.MI (Mil ?!tAN X U A I K I N H U U AN II I n t-t* Y L U 1 U NJifii j i H y iva III I ruoc VND VND

( \\> r x I l L l l b i t l l ' / . ! , 11. 1 1 \ tA\ 1J/> 11 l _ M I [ r M I MgLJVeil L i p U , vai M t U TO 1 .1 n . ' k) ' a lAg lu-, lips -1 hi phi nhan cong 1 / Q U O 1 J Z O'^y} R J H J 1 no 1 ( R 0 TOQH 1 U V I J O

- Chi phi kliaii hao tai san co dmh 524 158 250 520 949 955 - Phan ho LTTM 265 337 567 214 880 408 ' 1 1 I L I I Q R r a l i I|||Q|J} \X\} \/\\\J\v^ 700 44 7 6 P

r TOTO 1 ' 1 Chi phi dich vy mua ngoai j J /U OJ J 4 / / - Chi phi khac bAng tien L J)"rifc 1 Ll^d"V 4 982 681 2s 1

Cgng 3! 994 836 486 18 743 009 851

Trong do Chi pill van \iial, kmh duanh - Cln phi nguyen lieu. \at iipu. cong cy dung cy • Chi phi nhan cdng 3 147 75 1 264 1 670 721 754

Cln pill khau hao lai san co dinh - Phan bo LI ' I M - Tricli'dioan nhap) dg phong - Chi phi dich vu mua ngoai A \ A ft 1 I T r f \ n

6 160 143 598 - f i l l pill khiiL bang lien 294 629 585 1 t\ ^ i\ > i \ TO TO d L TO ,1 8s9 407 707 Cgng 9 597 524 4 4 7 5 529.629.4(11

8. CHI PHI BAN HANG - C hi phi nhan cdng 3 954 432 853 1 j75 IPA z2V • Cln pill dich vu mua ngoai I T r t rtt\ A

130 427 806 T TO A i* ' TO

37 0 84 897 - ( , III pill khac bang tien I T T T H f\e\ TO

1 77 474 997 TO t r L "T TO t A i \

74 027 460 Colli; 4 257 335 ()56 1 486 836 586

9 CH! PHI QUAN LV DOANH .NGHIEP - Chi pill nguyen ligu, vat lieu, cdng cy dung cy 415 823 698 269 293 008 - Chi pill nhan cdng 10 708 948 723 5 438 663 155

Till 1 kh/iii hyko TJII 5:an cA Aiuh 574 158 750 520 949 955

• I'h.in bo L !TM 765 337 567 214 880 408 - Tiich ihoan nhapi du pliong 700 442 6 1 7

• Cln |)lii dich vu niiia ngoai 5 634 780 889 3 533 068 580 - Cln pill khac bang lien 591 427 257 1 049 246 086 Cdng 18 139 976 383 11 726 543 804

III ( I I I P in THI K 1 I I I M l AP DOANH NGHIFP HIEN HANH %\' A I I L I l i i l l i L i x I I J l 1 mJ U r i f i l l • ¥ V J I I I L , ! I l l L i r . ¥ 1 1 / » • ^ I 1 Nielli 1 ru 6 1 '

VM> \ ND Chi pill thue thu nhap doanh ngiiigp tmh tren thu nhgp chm thue 5 099 099 7 12 9 491 06! 984 nam hipn hanh Dieu cln nil chi phi ihue ihu nhap doanh nghigp cua cac nSm triiiTc v,iu cln pin ihiie thu nhap hign hdnh nam nay Tdng d i i phi thue llii i nhap duanh ngliigp hien hdnh 5 099 099 212 9 491 06t 984

Cac Ihuyel mmh nav la inyi hd phan hgp thanh Bao cao i.ii chmh 35

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Cdng ty CP Tap (loan Quan ly Tai san T n Vigt So 142 Dpi Can, P Dpi Can, Q Ba Dmh, Tp Ha Npi

BAo cAo tfli (hi'nh hop nlial Cho nam tai climli ket Ihuc ngay 3 1 ••' 12.2017

1 1 LAI C O BAN TREN C O PHIEU

Lpi nhuan ihiian sau thue Ctic khoan dieu chinh 1.01 nhuan phan bo cho co phieu pho thdng Co phieu pho thong luu hanh binh quaii trong ky Lai CO ban tren co pliieu

NiSm nay VND

17 909 841 523

1 7 909 84 I 523 38 091 279

Nflm Iruo'c VND

38 816 884 992

38 816 884 992 27 073 415

470,18 I 433,76 V I I . T H O N G T I N B O S U N G C H O C A C K H O A N M Q C T R I N H B A Y T R O N G B A O C A O L U U C H U Y E N I I E N I E I . Cac giao dich khdng bflng tien anh huong flen bao eao luu ehinCn tidn tg vfl cfle khoan tien do doanh nghiep nflm giu nhung khong dugc su dung Cong t> CO klioan tieu gun co ky han la 178 110 000 000 ddng tai ngan hang TMCi' BIDV Chi nhanh Ha Thanh dang duoc dam bao cho khoan vay theo hgp ddng thau chi iai Ngan hang nay (Chi tiet tai ihuyet mmh V 16) va Hop ddng hop tac sd 01..'20I7./TVB -TVC ngfly 08/08/2017 Theo do TVC cam ket bao ISnh cho cac Khflch hang vay von tai BIDV de dati lir chimg khoan Thong qua do, TVC thu dugc muc phi la 5,7%/nam tren so du bao lanh vay vdn

V I I 1 . M l LING I HONG T I N KHAC

1 CONG CU I A I CHINH Cac loai cciiig cu tai chmh cua Cdng ty bao gom

Tai san tin ciiinh So c u d i nflm So diiu nflm Gia got Du jilioiig GIU gue Du pliung

•[ len Vd c a c khoan tuong 90 167 034 139 139 422 597 321 dirong tien Pliai ihu khach hang. 537273 341 093 (5 164 053 630) 442 816 862 899 (5 164 053 630) phai ihu khac Cac khoan cho vay 58 190 448 273 Dau tu ngfln haii 305 805 377 097 |5 840 877 049) 175 385 280 897 (381 546 818) Dau tir dai han 12 200 000 000 cgng 991 496 200 602 (11.004.925 679) 769 824 741 117 (5 545.600 448)

Ng phai Ira tai chmh S6 cudinflm So dau rifliTi

VND VND Va; va no 483 236 784 505 269 144 606 936 Phai tia ngudi bun, pbai tia kbac 14 144 847 662 30 385 7-0 873 Chi phi phai tra 4 719 794 930 1 S70 947 458 Cong 502 101 427 097 3 0 1 400 805,267

Gia in hop ly cua cac tai san tai chmh va ng phai tra lai chmh duac phan anh theo gia tri ma cdng cu lai chmh co the diioc chuven doi Irong mgl giao dich hien tai giiia cac ben co day du hicu bict va mong muon giao dich Phuong phap va gia dmh sau day duoc su dung de uoc Imli gia tri hgp ly 4 len mat tien gui ngan hang, cac khoan phai thu khflch hang, phai tra nguoi ban va ng phai ira ngfln han khac phan Ion xap XI VOI gifl tn ghi so do ky han ngfln han cua nhilng cdng cu nay Gia tn hgp ly cua cac chirng khoan mem yet duoc xac dmh tren co so gia giao dieh iren tin truong chung khoan mem yet DOI VOI cac clumg khoan chira mem yet ihi gia tn hop ly duoc xac dmli theo gia tn so sach

Cac ihiivet mmh nay Ifl mgt bg phan hop lhanli Bao cao tai chmh 36

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Cong (y CP Tap (loan Quan Iv TAi san T n Vicl Sd 142 fXii Can, P Dpi Can. Q Ba Dmh. "hp I ia \oi

Bao cao Ifli chinh hgp nhat Cho mini tai chinh kel Ihuc ngay 31 12;20 17

Quan ly rui ro tfli chinh Rui ro lai chmh cua Cdng ty bao gom i-iii ro th| truong, rui ro Im dung va rui ro thanh khoan Cong ty da xay dimg hg Ihong kiein soat nham dam bao sir can bSng o muc hgp ly giua chi phi rui ro phai sinh va chi phi quan ly rtii ro Ban Giam doc Cong ly co trach nhicm theo doi quy tnnh quan Iv nii ro 6§ dam bao su can bflng hop ly giira nn ro va kiem soat rui 10

RUI ro tin truoiig

Hoai dgng kinh doanh cua Cdng ry sd chu yen ch|u rui ro klu c6 su thay doi ve gia, ly gia hoi doai va lai suat

RUI ro ve gia. Cdng ty chm rui ro ve gui ciia cac cong cu vdn phat smh tir cac khoan diu tu cd phieii ngfln han va dai han do tmh khong chflc chfln ve gia lirong lai cua co phieu dau iir Cac khoan dau tu cd phieu dai han diroc nflm giu voi muc dich chien liroc lau dai, lai ihdi diem ket thuc ky ke loan Cong t; chtra co ke hoach ban cac khoan dau tir nay RUI m ve ly gia lioi doai Cdng ty chiu l ui ro ve t\ gia do gia tn hgp ly cua cac ludng tier Irong tuong lai cua mgt cdng cu tai chinh s5 bien dgng theo nhung lhay doi cua ty gia ngoyi tg khi cac khoan vay, doanh thu va chi phi cua Cdng ty dugc thgc hign bflng don VI tien le khac voi ddng Viei Nam

RUI ru ve ifli suit ' Cdng t> chill rtn ro ve lai suat do gia tri hgp ly cua cac ludng tien trong tuong lai cua mot cdng eg lai chmh sd bien ddng theo nhung thay doi cua kli stiai ihi trudng klu Cdng ly co phai smh cac khoan tien gui co hoflc khdng cd ky han. cac khoan vay va ng chiu 13) siial tha ndi Cdng ty quan ly rui ro lai suit bflng each plian lich tmh hinh canh tranh tren thi truong de co duoc cac lai suat co loi cho muc dich cua Cdng ty

Rui ro Im dung RUI 10 nn dung la rui ro ma mgt ben iham gia trong mdt cdng cu tai chmh hoflc hop dong khdng co kha nflna thuc hien duoc nghia vu cua mmh dan den ton that v i tai chinh cho Cdng ty Cdng ly co cac rui ro tin dung lu hoat ddng ddng san xuat kmh doanh (cliu yeu ddi vdi cac khoan phai thu khach hang) va hoat ddng tai chmh (bao gdm tien gin ngan hang, cho vay va cac cdng cu tai chmh khac)

So CUOI nam Tien va cac klioan tirong duong iien Phai lint khuLh hang, phai ihu khac Cac khoan cho vay Dan Ur ngan han Cong

Tu M.i i i i tro'

xuong VND

90 167 034 139

537 273 341 093

58 190 448 273 305 865 377 097 991 496 2011.602

Tl en I nam den 5 iiiiin

VND

Tren 5 nflm

VND

I ong

VND

90 167 034 139

537 273 341 093

58 190 448 273 305 865 377 097 9 9 ! 496 200 602

Cac thuyet minh nay lo mot bg phan hgp thanh Bflo cao tai chmii 37

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Cong t) CP T ip floin Quan ly Tai san T n Viet Bao cao far chinh hop nhat So 142 Dpi Can, P Doi Can Q Ba Diiili Tp Ha Noi Cho nam lai chinh kci ihi'ic ngay 3 IH2'20!7

T " 1 \ » .

I u 1 ni m tr o i.

\ u On ^

I ren t nam don 5 , 1 ren 5 nam Tong nam \ ' V I n \ND \ND VND

So Ctixu i i i i n i

1 1 1 1 T j j /-bii—' L "rn/"h/in l"i r / v n n 1 I C I I V r t C a L M L U e l J I l l f t J l l t L . l l t l - T I Q ^07 "*Q1

M V 4 Z Z J V / JZ I

i T n ' I J J cm --ji | j 04 '2 5 V / . i i l

U I I C 1 1 U U C11

1 11 c] 1 L i i Li r v i i e i c i i i i(iiit4< TOTO O I U O U — O v V • I d T D l Z l i / T O eiJVJV

442 816 862 899 n Itii 1 1 h 11 1. h :i c U 1 l4L i 11 1 LI JVI LlLC Cac khoan Hio vay T s i ^ i h t i r n r T i n l i r i h i E j a u I I I l l g j E I [ k i l t 17'; lu^ ">yri uci7 1 ID Daj ZHU oV/ l ie -oe joo vm 1 ID JSP 4BU 80/ Dau Ur dai han 12 200 000 000 12 200 000 000 Cgng 757 624 741 117 12 2011 000 000 - 769 824 741.117

RUI ro thanh khoan KUI ro thanh khoan la rui ro Cong ly gip kho khan khi thuc hign cac ngliia vu tai chmh do ihieu von Riii ro thanh khoan cua Cong ty chu yeu phat smh tu vice cic iai san tai chmh va ng phai tra lai chinh co cic ilidi dieni dao han khac iihau Tlio'i han thanh toaii cua cac khoan no pliai tra tai chmh dira Ircn cac khoan thanh toan du kien Iheo hop dong (tren co so dong [leii cua cac khoan goc) nh ir sau

Tu 1 nam tro xriurig

Tren 1 nim den j ^ , -I ren 5 nam Tong nam VND VND \ND \ND

So eiiii nim V ay va no 483 236 784 505 483 236 784 505 Phai ua ngiroi ban phai iru khac 14 144 847 662 14 144 847 662 Chi phi phai ua 4 719 794 930 4 719 794 930 Cong 502 101 427 097 502 IOI 427 097 So diu nam Vuy va no 256 984 606 936 12 160 000 000 269 144 606 936 Pliai Iru nguoi ban, phai tra khac 30 385 250 873 30 385 25U 873 Clii phi phai ua 1 870 947 458 1 870 9-|7 458 Cong 289 240 805 267 12 160 1100 000 - 301 400 805 267

Cons ty dio ring muc do tap trung riii ro doi voi v icc tra no la co the kiem soai dirge Cdng iy co kha nSng ihaiili loan cac khoan ng den han tir dong tien itr hoat dong kmh doanh va lien thu lu cac tai san lai chinh dao han

I X NIIUNC SU KIEN PHAT SINH SAU NGAV KET THUC KV KE TOAN Khong CO SU" kien nao plini sinh sau thoi diem lap Bao cao tai cliinli can cong bo

X BAO CAO HQ PHAN Bao cao bg phin theo khu vuc dia ly (Phan loai hoat dgng Irong nuoc va ngoai nude) Cdng tv cln hoal dong trong khu vgc dia ly Viel Nam

Cac (huyet minh nay la mdt bo phan hop thanh Bao cao lai chmh 38

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C o n g l y C P T ^ p i l o i i n Q u a n ly T a i san T r i V19I

So 143 U d i C a n , P D61 Can, Q Ba D i n h , T p Ha N 6 1

Bao ci\a t a i c h i i i l i h p p i i h i i l Cho nam lai chmh ket ihuc ngay 31/13/3017

Bao I 'do bp p l i a n I heo l i n l i i i i v k m h d o i i n h

Cac bp plian k inh doanh c i i i n l i cua C o n g ly nhi r sail

K h o n n m u c Doanh ihu ih i ian ra ben ngoai l o n g d o a n h t t i u l l i i i a r i Chi p i l l ho phan K e i q u a k m h d o a n h bo p h a n C a c Chi p h i k h o n g p h a n bd I h c o b p p h a n L a i n lu ia i i tir l ioat d y n g k i n h doanh Doan l i i h i i hoat d o n g la i ch inh C b i ph i tai ch inh T h i i nhap khac Ch i ph i khac Th i i e "I NDN'hi9n hanh L p i i i h u a n sau I h i i c

X I X C H I E P V i ; V A S O D C V O I C A C B C N L I E N Q U A N

T r o n g nhm 2 0 1 7 . C o n g t> da co g i ao d ich v o i cac ben l ien quan nhi r sau N p i d u n g M6\ q u a n h9

O n g I ' ha in T h a n h T i i t c - H o p d o n g vay ky m o i - i l o p d o n g vay dS lhanh ly - ! SI vay da diroc nhan i i o n g k\ Ba Phan i T h a n h H o a - H p p d o n g vay ky 11101

- H o p dong vay dS thanh ly Ld i vay dS d i roc nhan t r o n g k y

B:i P l i a i i T h | T h a n h X u a n - H o p dona vay ky m o i - I l o p d o n g vav dS t l i an l i ly - LSi vay da dupe nhan t r o n g k y Ba Phan T I t i B i ch P h i i o n g

- H p p d o n g vay ky n io i - LSi vay da d i i o c n l ian t r o n g ky Ba Phan I h i H u o n g A n

H o p June vn\ ky n io i O n g N g m e n T r u i i g K i e n - I]i7p d o n g vay ky n i d i - Mop d o n g vay diS l i i anh l y - LSi vay da diroc nhan t r o n g ky l i a N g i i v e n T in C l i i i i h H u o n g - H o p d o n g vay ky m o i - H o p dong vay dS lhanh ly

I.SI vay d,S d iroc nhan t rong k y

B d cua Chu i i ch H D Q T

E m gai Chu l i c h H D Q T

V o T d n g G i a m doc

E m T d n g g i d m doc

E m T o n g g i am doc

Thanh v ie i i H D Q T

M e T r i r o n g ban k iSm scat

M i e n n l i i em ngay 14/04/2017

Cling cap tlich vii 25 178 994 342

25 178 994 342

9 597 524 4 4 7 15 581.469 S95

N a m 2 0 1 7

9 9 0 0 0 0 0 0 0 860 0 0 0 0 0 0

57 4 2 0 272

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122 333 9 7 8

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4 9 7 830 041

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Tang 25 178 994 342 25 178 9 9 4 342

9 597 524 4 4 7 IS SSI.469 895

22 .397 312 039 {6 815 842 145) 68 924 130 172 4 2 2 2 8 508 3 3 7

7 753 002 6 1 9 633 357 208

5 0 9 9 0 9 9 2 P 21 .900 .325 8 9 0

N a m 2016

560 000 0 0 0

735 400 000 3' '0 000 0 0 0

2 0 750 085

18 0 2 0 0 0 0 000 13 0 0 0 0 0 0 000

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13 629 499

Cdc thuye i m i n h nay la m o i bd phan h p p thanh Bao cho tai c h m h 3 9

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C o n g t y C P T a p d o n n Q u a n l y T a i san T n V t f t So 142 Doi Can, P Dpi Can, Q Ba D i n h , T p Ha No i

Bao cao l a i c h i n h h p p n h a t Cho nam lai chmh kei ihuc ngay 3 1/12/20 17

Ba N g u y e n T l i j T l i i i m - H o p dong vay ky m m - H o p dong vay dS lhanh iy - Lai vay da d i roc nl ian t r o n g k y

Ta i ngay ket thuc ky ke i oan , so du ben co O n g P h a m T h a n h T r i r c C h o cong ly vay Bh Phan I h i T h a n h X u a n C h o Cong ty vay Ba Phan T i l l H u o n g A n Cho cong ly vay Ba Phan T h t B i c h Ph i i r vng C h o cong ty vay O n g Nguve r i T r i i n g K i Sn C h o cong ty vay Bh N g u y e n T h i C l i i n h H u o n g C l io C o n g ty vay

B i i N g i i y e n T l i i T l i a m C h o C o n g ty vay C o n g t y C P t u v an va d a n In T n V i e t - Tra I n i d c cho n g u o i ban (Oh i cue l ien mua 6 to 'I oyo ta )

Em gai T r u o n g ban k i em seat

M i e n nh i em ngay 14'04 •2017

l i en quan nhi r sau B d c u a Chu t i ch H D Q T

Viy Pom; G i a m doc

Em T o n g g ia in doc

E m T o n g g ihm doc

Thanh v ien H D Q T

M e T n i o n g ban K S

E m gai T r u o n g ban K i e m soai O n g Pham Thanh T u n g la Chu i i c h I I D Q T T V C va Cly CP Tu van vA

dau tu T n V i e t

455 000 000 455 000 0 0 0

10 945 485

690 000 000

2 039 578 000

500 0 0 0 0 0 0

2 0 0 000 000

10 194 000 000

360 000 000 550 000 000

15 812 500

560 0 0 0 000

515 400 000

9 0 0 0 000 000

100 000 0 0 0 ^

160 0 0 0 000 ^

700 000 000

' M o t so c l i i l i e u d d n h giA k h i i i q u a t t h y c t r a n g ta i c l i i n l i \a ket q u a k i n h d o a n l i cua d o a n h n g h i ^ p

C h i l i e u D V T So c u o i nSm S6 d .u i n d m 1 Bo t n CO cau tai san va co cau nguon v o n I 1 Bo t n CO can ta i san

Ta i san dai l i an/Tong tai san

- Ta i san ngSn h a i u T o n g lai san 1 2 Bo i n CO can von - N p p l ia i ira. T o n g nguon v o n

- N g u o n von C S H / T o n g nguon von 2 Kha nSng lhanh loan

1 T o n g Ta i san/Tong n o pha i t ra 2 2 T a i san ngan han T o n g n o ngSn han 2 3 T o n g tien va cac k l ioa i i dau l i r tai ch inh ngan han T o n f n o nghn han 3 Ty sufli sinh lo i

3 I L o i nl iuan / doanh thi i - L g i nluian iruo'c thue. 'Doanh thu t h u a n + T N hoat

done tai c l i i n h + T h u nhap khac

- L q i nl iuan sau thue/Doanh thu t h u a n + T N hoat d o n g lai chmh-'-Thu nhap khac

%

%

% %

Lan Lan Lan

0 , 8 3 % 9 9 , 1 7 %

51,61 % 4 8 , 3 9 %

1,94 1,92 0,76

26 ,51 %

2 1 . 5 0 %

4 , 0 1 % 9 5 , 9 9 %

3 0 . 7 0 % 6 9 , 3 0 %

3,26 3.60 2,21

57 5 6 %

5 1 ,04%

Cac thuyet n i i n h nay la mot bp phan hop th^nh Bdo cao lai ch inh 4 0

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C f l n g t\ C P T a p doSn Q u a n Iv Ti^i son T r i Vi^l So I -13 Dp i Can, P Dpi Can, Q Ba D i n l i . I p Ha Np i

Bao cao Is i c l i i i i l i Ii9*p nha t Cho nam tat c l i i nh ket ihuc nga> 31.12.301 7

3 2 L p i nhuan / T o n g Tcii san - l .pi nl iuan I m d c i h u d ' T o n g la i san % 2 , 7 3 % 4 , 7 4 % - l .y i n l iuan sau ihue l ong la i san % 2 . 2 2 % 4 , 2 0 %

3 3 l .pi nhuan sau thue ' N g u o n von C S H % 4 . 5 8 % 6 , 0 7 %

X I I SO L I E U SO S A N H

So l i^u so sanh la so l iyu cua Bao cao la i c h m h cho nam ta i chm l i ke i Ihuc ngay 3 M 2 2 0 1 6 dS dupe k i em loan bo i C o n g t> T N H H K i e m loan I T P

Cac i lu i se i n i i n h nay la m u i bo phan hop lhanh Bao cao lai c h m h 41