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TONG CONG TV co PHAN xAv DI,J'NGDII~N VI~T NAM344 Phan ChEIUTrinh, Phuonq Binh Thuan,Ouan Hai CMu, Thanh pho Da Nang, Viet Nam

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BAo cAo SOAT XET THONG TIN TAl CHiNH GIO'A NIEN £)0 3-4

BAo cAo TAl CHiNH TaNG HOP £),A.£)U'OC SOAT XET

Bang can doi ke tOEIntai nqay 30 thang 06 narn 2018 5-6

Bao cao ket qua heat dong kinh doanhcho ky ke toan 06 thang ket thuc VaGnqay 30 thanq 06 narn 2018 7

Bao cao tuu chuyen tien techo ky ke toan 06 thanq ket thuc VaGngay 30 thanq 06 narn 2018 8

Thuyet minh bao cao tai chinh chon lee 9-44

TONG CONG TY co PHAN XAy DI,I'NG£l1~N VI~T NAM344 Phan Chau Trinh, Phuonq Blnh Thuan,Ouan Hai Chau, Thanh pho Da Nang, Viet Nam

BAo cAo COA BAN TONG GIAM DOCCho ky k€l toan 06 thang k€lt thuc vao ngay 30106/2018

sAo cAo COA BAN TONG GIAM DOC

Ban Tong Giarn doc Tong Cong ty Co phan Xay dl,mg Dien Vi$t Nam (duo'i day goi t~t la "Tong Cong ty")han hanh d$ trlnh bao cao nay cunq voi cac bao cao tai chfnh dfnh kern da duoc soat xet cua Tong Cong tycho ky ke toan 06 thanq ket thuc vao nqay 30 thang 06 narn 2018.

THANH VIEN HQI DONG QUAN TR!, BAN KIEM SOAT vA BAN TONG GIAM £lOC

D~nh sach cac thanh vien HOi dang quan tri trong ky va vao ngay lap bao cao nay cua Tong Cong ty baogom:

Teneng Dean £)uc Hongeng Nguyen Tinheng Phan Anh Quangeng Le Manh Hungeng Ngo Van CLl'cyngeng Nguyen Dau Thaoeng Tr~n Quang C~n

Chuc vuChu tichThanh vienThanh vienThanh vienThanh vienThanh vienThanh vien

Danh sach cac thanh vien Ban Ki~m soat trong ky va vao ngay I$p bao cao nay cua Tong Cong ty bao gam:

Teneng Le Chf DOngeng Le Minh Tuaneng Buu Nguyen Vinh Nguyen

Chuc vuTrU'ang banThanh vienThanh vien - Bo nhi$m ngay 30105/2018

Danh sach cac thanh vien Ban Tong Giam doc trong ky va vao ngay I$p bao cao nay cua Tong Cong ty baogam:

Teneng £)oan £)uc Hangeng Tr~n Van Huyeng Nguyen Tinheng Le Van KhOieng Phan Anh Quangeng Ph~m HCruMinh Huyeng Ngo Van CU'ang

Chuc vuTong Giam docPh6 Tong Giam docPh6 Tong Giam docPM Tong Giam docPh6 Tong Giam d6cPh6 Tong Giam docPh6 Tong Giam doc

TRAcH NHI~MCOA BAN TONG GIAM DOC

Ban Tong Giam doc Tong Cong ty c6 trach nhi$m I$p bao cao tai chfnh hang ky phan anh mot cach trungthl,l'C va hQ'p Iy tlnh h1nh tai chfnh cOng nhLl' k€lt qua kinh doanh va t1nh h1nh lU'u chuy~n tien t$ cua TongCong ty trong kyoTrong vi$c I$p bao cao tai chfnh nay, Ban Tong Giam doc dU'Q'cyeu c~u pMi:

Ll,I'a chon cac chfnh sach ke toan thfch hQ'pva ap dl,mg cac chfnh sach d6 mot cach nhat quan;£)U'a ra cac xet doan va Ll'OCtfnh mot cach hQ'p Iy va th$n trong;Neu ra Chu~m ml,l'Cke toan ap dl,mg cho Tong Cong ty c6 dU'Q'ctuan thu hay khong, c6 nhCrng ap dl,mgsai I$ch trong yeu c~n dU'Q'ccong bo va giai thfch trong bao cao tai chfnh hay khong;L$p ba? cao tai chfnh tren cO' sa ho~t dong lien tl,JCtrLYtmcyng hQ'p khong th~ gia dinh rang Tong Congty S8 tiep tl,JCho~t dong lien tl,JC;vaThiet ke va duy tr1 ,h$ thong k!em soat noi bO mot cach hCruhi$u cho ml,JCdfch I$p va tr1nh bay bao caotai chfnh hQ'p Iy nham h~n che sai s6t va gian I$n.

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TONG CONG TY CO PHAN XAy Dl)'NG DI~N VI~T NAM344 Phan Chau Trinh, PhU'cyngBlnh Thuan,Ouan Hai Chau, Thanh ph6 Da Nang, Viet Nam

BAa cAo COA BAN TONG GIAM DOCCho ky ke toan 06 thang ket thuc vao ngay 30106/2018

BAa cAo COA BAN TONG GIAM DOC (TIEP THEa)

Ban Tong Giarn d6c chiu trach nhiern dam bao rang cac so sach ke toan duoc ghi chep phu hop va JU'ugiCfd~y du de phan anh mot each hop Iy tlnh hlnh tai chinh cua Tong Conq ty tai bM ky thoi diem nao va baocao tai chinh duoc lap tuan thu cac Chuan rnuc ke toan Viet Nam va Che do ke toan doanh nghi$p VietNam cOng nhu' cac quy dinh hien hanh khac ve ke toan tai Viet Nam. Ban Tong Giarn d6c Tong Cong tycOng chiu trach nhiern dam bao an toan tai san cua Tong Conq ty va thuc hien nhCfng bien phap thich hQ'pde ngan ch~n va phat hi$n cac Mnh vi gian I$n va vi ph~m khac.

Ban Tong Giam d6c xac nh$n rang Tong Cong ty da tuan thu cac yeu c~u neu tren khi I$p bao cao tai chinh.

KIEM ToAN VIEN

Bao cao tai chinh tong hQ'p kem theo dU'Q'csoat xet bai Cong ty TNHH Kiem toan & TU' van RSM Viet Nam- Chi nhanh mien Trung, thanh vien cua RSM Qu6c teo

CONG BO BAa CAD TAl CHiNH

Ban Tong Giam d6c Tong Cong ty cong b6 rang, bao cao tai chinh tong hQ'p kem theo phan anh trung thl,l'Cva hQ'p Iy, tren cac khia c~nh trong yeu, tlnh hinh tai chinh cua Tong Cong ty vao ngay 30 thang 06 nam2018, ket qua ho~t dong kinh doanh va tlnh hinh lU'u chuyen tien t$ cho ky ke toan ket thuc cung ngay, phUhQ'p vai cac ChUEtnml,l'Cke toan Viet Nam, Che do ke toan Viet Nam va cac quy dinh hi$n' Mnh c6 lien quant~i Viet Nam.

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Chi nhanh Miiin TrungT{ing 3, 86 142 XOVi~tNgh~ Tinh, Phl1ang Hoa ClI'ang Nam

Qu~n Hai CMu, Tp.fliI Nang, Vi~tNam

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BAo cAo SOATXETTHONG TIN TAl CHiNH GIO'A NII~NDQ

www.rsm.com.vn61.O~r"JAi

Vt:~I,.,,N T

se. 15IBCSXl2018-RSMMT

Kinh gwi: Cac thanh vien Hoi dOng quan triCac thanh vien Ban TOng Giarn d6eTONG CONG TY CO PHANMY Dl,YNG81!;N VI!;T NAM

Chung toi da soat xet bao cao tal chinh giCPanien dO kern theo cua Tong Cong ty Co phan Xay dl,l'ngdien Viet Nam, dU'Q'Clap nqay 20 thang 08 narn 2018, tli trang 5 d~n trang 44, bao gam Bang can doi k~toan tai nqay 30 thanq 06 nam 2018, Bao cao k~t qua heat dong kinh doanh, Bao cao luu chuyen tien techo ky k~ toan 06 thanq k~t thuc cLIngnqay va Ban thuyet rninh bao cao tai chinh chon loc.

Treen nhiem cue Ban Tong Giem aoe

Ban Tong Giam doc Tong Cong ty Co phan Xay dl,l'ngdien Viet Nam chiu trach nhiem I~p va trlnh baytrung thl,J'Cva hQ'pIy bao cao tai chinh giCPanien do theo chuan ml,J'Ck~ toan, ch~ do ke toan (doanhnghiep) Viet Nam va cac quy dinh phap Iy c6 lien quan d~n viec I~p va trlnh bay bao cao tai chinh giCPanien do va chiu trach nhiem ve kiem soat noi bo ma Ban Tong Giam doc xac dinh 113c~n thiet de dambao cho viec I~p va trlnh bay bao cao tai chinh giCPanielndo khong c6 sai s6t trong y~u do gian I~n ho$cnh~m Ian.

Traeh nhi~m eLlaKiem toan vi{jn

Trach nhiem clla chung toi 113dU'ara ket lu~n ve bao cao tai chinh giCPanien dOdl,J'atren k~t qua soat xetclla chung toi. ChUngtoi da thl,J'chien cong viec soat xet theo Chuan ml,J'CViet Nam ve hQ'pdang dich Vl,lsoat xet so 2410 - Soat xet thong tin tai chinh giCPanien dOdo kiem toan vien doc I~p clla dO'nvi thl,J'Chien.

3

Cong viec soat xet thOngtin tai chinh giCPaniElndObao gam viec thl,J'chien cac cuoc phong VEin,Chll y~u113phong van nhCPngngU'oi chiu trach nhiem ve cac van de tai chfnh k~ toan, va thl,J'chien thll tt,lCpMnUchva cac thll tl,lCsoat xet khac. Mot cuoc soat xet ve cO'ban c6 phc;lmvi h~p hO'nmot cuoc kiem toandU'Q'cthl,J'chien theo cac chuan ml,J'ckiem toan Viet Nam va do v~y khong cho phep chung toi dc;ltdU'Q'cSl,J'dam bao rc1ingchung toi se nh~n biet dU'Q'Ctat ca cac van de trong y~u c6 the dU'Q'Cphat hien trongmot cuoc kiem toanoTheo d6, chung toi khong dU'ara y ki~n kiem toano

Kat lu~n eLlakiem toan vien

Can c(J'tren k~t qua soat xet clla chUng toi, chung toi khong thay c6 van de gl khi~n chUng toi cho r~ngbao cao tai chfnh giCPanien dOdfnh kem khOngphan anh trung thl,J'cva hQ'pIy, tren cac khfa cc;lnhtrongy~u, tlnh hlnh tai chinh clla dO'nvi tc;lingay 30 thang 06 nam 2018, va k~t qua hOc;ltdong kinh doanh valU'uchuyen tien te clla dO'nvi cho ky ke toan 06 thang k~t thuc cLIngngay phLl hQ'pvai chuan ml,J'Ck~toan, ch~ dOk~ toan doanh nghiep Viet Nam va cac quy dinh phap Iy c6 lien quan d~n viec I~p va trlnhbay bao cao tai chfnh giCPanien do.

BAo cAo SOAT XETTHONG TIN TAl CHiNH GIIYA NII~NDO (TIEP THEO)

Van de khac

Sao cao tal chinh cua Tong Cong ty Co phan Xay dl,mg dien Viet Nam cho narn tai chinh ket thuc nqay31/12/2017 da duoc kiem toan b&i kiem toan vien va doanh nqhiep kiern toan khac. Kiem toan vien nayda dU'a ra y kien chap nhan toan phan doi voi bao cao tai chinh nay tal nqay 30/03/2018.

Tr~n DU'O'ng NghiaGiarn ddcGiay chunq nhan dang ky hanh nghe kiern toan so:1309-2018-026-1

Cong ty TNHH Ki~mtoan & TU' van RSM Vi~t Nam- Chi nhanhMi~nTrungDa Nang, ngay 20 thang 08 nem 2018

Nbir aa trlnh bay te! Thuyet minh s6 2.1 cue Ban thuyet minh beo cao tai chfnh, beo ceo te! chfnh t6nghc;ypkern theo khOngnh~m pMn anh tinh hinh tel chfnh, ket qua kinh doanh va tinh hinh /LfUchuy6n ti~nt~ theo cac nguyen t~c va thOng/~ ke toan aLfC;Ycch~p nMn chung t~i cac nLf&cngoai Vi~t Nam.

4

TONG CONG TV co PHAN xAv DI,I'NG DIt;N VIt;T NAM344 Phan CMu Trinh, PhU'ang Sinh Thuan, sAo cAo TAl CHiNH TONG HO'POuan Hai Chau, Thanh pho Da Nang, Viet Nam Cho ky ke toan 06 thang ket thuc nqay 30106/2018

M~u 56 S 01a-DN

sANG cAN DOl KE ToAN (TIEP THEO)T<;lingay 30106/2018

Don vi tfnh: VNO

Ma T~ingay T~ingayNGUON VON 56 TM 30/06/2018 01/01/2018

C. NO' PHAI TRA 300 757.647.091.474 539.214.842.250 ._

I. NQ' ng~n han 310 756.717.135.534 537.920.006.3101. Phai tra ngLl'cYiban ngan han 311 73.307.359.257

T4.16 104.515.265.990 :~

2. NgU'cYimua tra tie!n truce ngan han 312 4.17 216.023.074.304 186.214.523.098 (f

3. Thue va cac khoan phai nop Nha nuoc 313 4.18 2.078.630.615 409.111.558 ~l:.t

4. Phai tra ngU'cYilao dong 314 3.790.799.093 3.876.630.900 IN__..5. Chi phi phai tra ngan han 315 4.19 131.391.381.270 44.819.426.183 ,c

;:::;6. Phai tra ngtm han khac 319 4.20 3.773.593.637 42.610.419.5127. Vay va no thue tai chlnh ngan han 320 4.22 318.099.215.337 150.379.320.9098. 01,J' phonq phai tra ngan han 321 4.21 3.979.597.458 2.221.003.1679. Quy khen thuonq, phuc IO'i 322 4.273.484.563 2.874.304.993II. NQ' dal han 330 929.955.940 1.294.835.94.01. Phai tra ngLl'cYiban dai han 3312. Vay va no thue tal chinh dai han 338 4.22 929.955.940 1.294.835.940

D. VON CHU SO HLrU 400 1.012.113.954.037 945.381.952.255I. V6n chu sa hfru 410 4.23 1.012.113.954.037 945.381.952,2551. Von gop cua chu sa hCPu 411 904.329.530.000 904.329.530.000

Co phieu pho thong co quyen bieu quyet 411a 904.329.530.000 904.329.530.000Co phieu U'Udai 411b

2. Th$ng duovon co ph~n 412 2.522.600.000 2.522.600.0003. Von khac cua chu sa hCPu 414 6.340.505.143 6.340.505.1434. Co phieu quy 415 (86.919.236.536) (86.919.236.536)5. Quy d~u tU' phat tri~n 418 11.985.555.466 11.985.555.4666. LO'inhu$n sau thue chU'a phan phoi 421 173.854.999.964 107.122.998.182

LNST chU'a phim phoi lOy ke den CK tmoc 421a 103.542.718.612 76.484.423.297LNST chU'a pMn phoi ky nay 421b 70.312.281.352 30.638.574.885

II. Ngu6n kinh phi va quy khac 430

TONG CONG NGUON VON 440 1.769.761.045.511 1.484.596.794.505

Cac thuy§t minh ofnh kem /a mot bO ph~n khOngtach rai cva bao cao tai chfnh 6

Tr&n Quang C&nK~ toan trlJ'ang

Va QuangNglJ'ai l~p

TONG CONG TY co PHAN xAY OV'NG DleN VieT NAM344 Phan Chau Trinh, Phuong Sinh Thuan, BAo cAo TAl CHiNH TONG HQ'POuan Hai ChEW,Thanh pho f)a N~ng, Viet Nam Cho ky ke toan 06 thang ket thuc ngay 30106/2018

M~u B 02a - ON

BAo cAo K~T QuAHO~T DONG KINH OOANHCho ky ke toan 06 thang ket thuc nqay 30106/2018

f)O'n vi tfnh: VND

Macal TlEU s6 TM

1. Doanh thu ban hang va eung cap dieh vu 01 4.24 339.221.452.991 442.824.355.214 .....",·c

2. Cac khoan giam tnr doanh thu 02 (......

3. Doanh thu thu~n ve ban hang va eung cap dich vu 10 339.221.452.991 442.824.355.214 'YA4. Gia von hang ban 11 4.25 319.398.470.254 269.580.926.549 IJ

5. LQ'inhuan gOp ve ban hang va eung cap djch vu 20 19.822.982.737 173.243.428.665 ~~~?6. Doanh thu heat dong tai chlnh 21 4.26 80.400.440.278 13.591.022.463

7. Chi phi tai chlnh 22 4.27 (49.300.240.191 ) 4.221.868.442

Trang 06: Chi phi lai vay 23 8.088.040.348 5.705. 149. 7288. Chi phi ban hang 25 4.28 31.835.681.818 2.500.000

9. Chi phi quan Iy doanh nghi$p 26 4.29 44.023.811.469 73.088.755.372

10. LQ'inhuan thuan tCYheat dong kinh doanh 30 73.664.169.919 109.521.327.314

11. Thu nhap khac 31 4.30 1.291.110.394 6.409.176.077

12. Chi phi khac 32 4.31 582.827.738 6.313.601.514

13. LQ'inhuan khac 40 708.282.656 95.574.563

14. T6ng IQ'inhuan ke toan truoc thue 50 74.372.452.575 109.616.901.877

15. Chi phi thue TNDN hien hanh 51 4.33 4.257.634.417 29.845.294.928

16. Chi phi thue TNDN hoan lai 52 (197.463.194) (332.254.352)

17. LQ'inhuan sau thue thu nh$p doanh nqhiep 60 70.312.281.352 80.103.861.301

Doim D(Pc HangTang Giarn d6cDa Nang, ngay 20 thang 08 nam 2018

Tr~n Quang C~nKil toan trU'ang

Va QuangNgll'ai I~p

Cac thuyet minh oinh kem la mot bOph?n khOng tach rai cua MD CaDtai chinh 7

TONG CONG TY co PHAN xAY Ol)'NG DII;:N VII;:T NAM344 Phan CMu Trinh, PhU'ang Binh Thuan, BAo cAo TAl CHiNH TONG HQ'POuan Hai Chau, Thanh pho Da Nang, Vi$t Nam Cho ky ke toan 06 thanq ket thuc nqay 30106/2018

M§u B 03a - ONBAo cAo LU'U CHUY~N TI~N Te(Theo phuonq phap gian ti6p)

Cho ky ke toan ket thuc ngay 30106/2018Dan vi tfnh: VND

MaCHiTIEU s6 TM

I. LU'U CHUY~N TI~N TLr HO~T DONG KINH OOANH1. Ti~n thu ban hang, eung cap djch VI,J va doanh thu

khae 01 270.112.098.398 475.402.461.799 ~\2. Ti~n chi tra cho ngU'ai cung cap hang h6a dich VI,J 02 (305.774.273.048) (308.357.121.251 )

,\

~

3. Ti~n chi tra cho ngU'ai lao d(>ng 03 (9.692.862.361 ) (10.804.012.170)4. Ti~n lai vay da tra 04 (7.918.548.342) (5.673.358.095)5. Thue thu nhap doanh nghi$p da nop 05 (2.559.068.897) (1.761.574.295) • j

6. Ti~n thu khac tLf heat d(>ngkinh doanh 06 31.157.837.873 1.635.023.890~.

7. Ti~n chi khac cho hoat d(>ngkinh doanh 07 (60.699.152.894) (37.370.081.731)LlI'u chuy~n ti~n thuan tIP hoat dQng kinh doanh 20 (85.373.969.271 ) 113.071.338.147

II. LU'U CHUY~N TI~N TLr HO~T DONG DAu TU'1. Ti~n chi d~ mua sam, xay dl,l'ng TSCf) va

cac tai san dai han khac 21 (721.424.303) (10.758.969.132)2. Ti~n chi cho vay, mua cac conq CI,J no

cua cac dan vi khac 23 (157.435.548.147)3. Ti~n thu h6i cho vay, ban I~i cac cong CI,J no

cua dan vi khac 24 7.000.000.000 175.985.4994. Ti~n chi d~u tu' g6p von vao dan vi khac 25 (45.000.000.000)5. Ti~n thu h6i d~u tU' g6p von vao dan vi khac 26 158.067.959.000 25.347.599.572 .6. Ti~n thu lai eho vay, c6 hic va IO'inhu$n dU'O'cchia 27 5.913.215.396 1.653.729.826

LlI'u chuy~n ti~n thuan tIP ho~t dQng dau tll' 30 (32.175.798.054) 16.418.345.765

III. LU'U CHUY~N TI~N TLr HO~T DONG TAl CHiNH1. Ti~n thu tLf di vay 33 4.34 357.084.958.381 236.315.640.3152. Ti~n tra nO'goc vay 34 4.35 (189.729.943.953) (174.911.095.608)3. C6 ttic, IO'inhu$n da tra cho so hCPu 36 (40.906.805.025)

LlI'u chuy€m ti~n thuan tIP ho~t dQng Uli chinh 40 126.448.209.403 61.404.S44.707

LU'UCHUY~NTHUANTRONGNAM SO 8.898.442.078 190.894.228.619Ti~n va tU'ang dU'ang ti~n d~u nam 60 37.339.359.575 66.031.095.512Anh hU'ang cua thay d6i ty gia hoi doai quy d6ingo~i t$ 61 692.185

TI~N vA TU'O'NG DU'O'NG TI~N CUOI NAM 70 256.92S.324.131

Cac thuyet minh (Jinh kem /a mot bOph?,n kMng tach r&i cLia bao cao tai chinh 8

Tran Quang canK~ toan trll'ong

Va QuangNgll'oi I~p

~(nmt:til;t!.C:'"ongTang Giam d6c£)a Nang, ngay 20 thang 08 nam 2018

TONG CONG TY co PHAN xAY Dl,J'NG £lIeN VieT NAM344 Phan Chau Trinh, Phtronq Blnh Thuan,Ouan Hai Chau, Thanh ph6 8a Nang, Vi$t Nam

BAo cAo TAl CHiNH TONG HQ'PCho ky ke toan 6 thang ket thuc VaGngay 30/06/2018

M~uB 09 - DNBAN THUYET MINH BAo cAo TAl cHiNH CHQN LQC

1. D~C DIEM HO~T DQNG COA DOANH NGHlep

1.1. Hinh thLPCso hfru vbn

Tong Cong ty Co ph~n Tap Xay dl,Pngdien Viet Nam (sau day gQi t~t la "Tong Conq ty") dU'Q'cthanhlap theo Ouyet dinh s6 3309/Q8-BCN nqay 11/10/2005 cua BO tmang BO Conq nghi$p ve viec pheduyet phU'O'ng an va chuyen doi Tong Cong ty Xay I~p dien 3 thanh Tong Cong ty Co phan Tap Xaydl,l'ng dien Viet Nam. Tong Cong ty duoc thanh lap va heat dong theo Giay chung nhan dang ky doanhnqhiep s6 0400101450 nqay 01 thanq 12 narn 2005 do Sa Ke hoach va 8~u tu Thanh pho Da Nangcap va cac Giay phep thay doi sau d6 voi Ian thay doi gan day nhat la VaGngay 01 thang 02 nam 2018.

V6n dieu 1$theo Giay chung nh$n dang ky doanh ngi$p la 904.329.530.000 VND, dU'Q'cchi tiet nhU'sau:

Nha dciu tlJ'Gia tri TY 1$(VND) (%)

T~i ngay 01/01/2018T~i ngay 30/06/2018Gia tri(VND)

TYI$(%)

8,435,36

76,81

~9,40

100

PYN ELITE FUND (NON-UCITS) 76.257.060.000 8,43 76.257.060.000Ba La My PhU'Q'ng 48.429.700.000 5,36 48.429.700.000Cac co dong khac 694.653.570.000 76,81 694.653.570.000Co phieu quy 84.989.200.000 9,40 84.989.200.000

C<;mg 904.329.530.000 100 904.329.530.000

Tn,] sa chfnh dang ky ho~t dong kinh doanh cua T6ng Cong ty dU'Q'cd~t t~i 344 Phan CMu Trinh,PhU'ong Blnh Thu$n, Qu$n Hai CMu, Thanh ph6 8a Nang, Vi$t Nam.

Tong s6 nhim vien cua T6ng Cong ty t~i ngay 30/06/2018Ia: 145 ngU'oi.

1.2. Linh vl,J'c kinh doanh

Ho~t dong xay I~p, kinh doanh bat dong san va dich VI,J.

1.3. Nganh ngh~ kinh doanh

Theo Giay chung nh$n dang ky doanh nghi$p, nganh nghe kinh doanh chfnh cua Tong Cong ty la:

• Xay I~p cac cong trlnh h$ th6ng lU'ai di$n va tr~m bien ap di$n den 500kV, cac cong trlnh nguondi$n, cong trlnh cong nghi$p va dan dl,Jng, cong trlnh giao thong thuy lQ'i, van hoa, thE! thao, sanbay, ben cang;

• Thiet ke, che t~o ket cau thep, cac san pham cO' khf va m~ kem;• San xuat cac chung lo~i v$t tU', thiet bi, phl,Jki$n di$n, cot di$n be tong Iy tam va cac san pham

be tong kMc; san xuat, kinh doanh cac chung lo~i v$t li$u xay dl,l'ng; kinh doanh cac m~t hangtrang trf noi ngo~i that, kinh doanh bat dong san, dich VI,Jnha dat; kinh doanh xang dau;

• San xuat va kinh doanh di$n;• Thf nghi$m, hi$u chlnh xac dinh chi tieu ky thu$t cac thiet bi di$n, cac cong trlnh di$n;• TU' van dau tU', tU' van xay dl,l'ng, bao gam I$p va tham dinh cac dl,l' an dau tU'; khao sat do d~c,

thiet ke quy ho~ch, thiet ke cong trlnh; tU' van quan Iy dl,l' an; tU' van dau th~u va hQ'p dong kinhte; tU' van mua s~m v$t tU', thiet bi, cong ngh$;Kinh doanh xuat nh$p khau: v$t tU' thiet bi di$n, v$t li$u xay dl,l'ng, thiet bi phU'O'ngti$n v$n tai, xemay thi cong; day chuyen cong ngh$ va thiet bi cong nghi$p khac;8ao t<;lOcong nhan ky thu$t, chuyen gia, can bo quan Iy phl,JcVI,Jcho nhu cau phat trien cuadoanh nghi$p;

• 8au tU' nha may di$n doc I$p;• Kinh doanh phat trien nha va h~ tang ky thu$t do thi, khu cong nghi$p, khu che xuat, khu cong

ngh$ cao, khu kinh te mai, khu du lich sinh thai;• 8au tU' tai chfnh;

9

TY I~ quy~n TY I~ Tyl~STT Ten £lia chi bi~u quy~t v6n gop 100iich. .

Cong ty con:Cong ty CP Xay dt,mgdi$n VNECO 3 Khoi 3, P. Trung 80, TP. Vinh, Tinh 52,93% 52,93% 52,93%

Ngh$ An2 Cong ty CP Xay dt,mgdi$n VNECO 4 S0197 NguyenTrU'iYngTo, TP. 54,73% 54,73% 54,73%

Vinh, tinh Ngh$ An3 Cong ty CP Xay dt,mgdi$n VNECO 8 S010 8ao DuyTlf, TP. Suon Ma 55,93% 55,93% 55,93%

Thuot, tinh 8ak Lak4 Cong ty CP Xay dl,J'ngdi$n VNECO 12 So 155 Ly ThU'iYngKi$t, TP. 80ng 65,73% 65,73% 65,73%

HeYi,tinh Quang Sinh5 Cong ty TNHH 8i$n Gi6 Thu~n Nhien Phong 1 Thon Hong Chinh, xa Hoa Thang, 100% 100,00% 100,00%

huy$n Sac Sinh, tinh Sinh Thu~n6 Cong ty TNHH 8i$n M~t TriYiVNECO - Hoa Thang Thon Hong Chinh, xa Hoa Thang, 100% 100,00% 100,00%

huy$n Sac Sinh, tlnh Sinh Thu~n7 Cong ty TNHH MTV 8i$n M~t TriYiVNECO - Vinh Long 174 8~i 10Va Van Ki$t, phU'iYng9, 100% 100,00% 100,00%

TP. Vinh Long, tlnh Vinh Long8 Cong ty TNHH MTV sat dong san - Du Ijch VNECO So 344 Phan CMu Trinh, P. Sinh 100% 100,00% 100,00%

Thu~n, Q. Hai Chau, TP. 8a Nang

Ty I~ quy~n Ty I~ Tyl~STT Ten £lia chi bi~u quy~t v6n gop 100iich. ,

Cong ty lien k~t:Cong ty CP Xay dl,J'ngdi$n VNECO 2 S013 Mai Hac8e, TP. Vinh, tlnh 32,37% 32,37% 32,37%

Ngh$ An2 Cong ty CP Xay dl,J'ngdi$n VNECO 7 So 51 Ph~m NhU'XU'O'ng,Q. Lien 33,34% 33,34% 33,34%

Chieu, TP. 8a Nang3 Cong ty CP Xay dl,J'ngdi$n VNECO 10 PhU'iYngTran Quang Di$u, TP. Quy 30,05% 30,05% . 30,05%

NhO'n,tlnh Sinh 8inh

TONG CONG TY co PHAN XAy Ol)'NG f)1~N VI~T NAM344 Phan Chau Trinh, Phuong Binh Thuan,Ouan Hai Chau, Thanh phoDa Nang, Vi$t Nam

BAo cAo TAl CHiNH TONG HQ'PCho ky ke toan 6 thang ket thuc vao ngay 30106/2018

BAN THUYET MINH BAo cAo TAl cHiNH CHQN LQC (TIEP THEO)

• Khai thac, che bien, kinh doanh khoang san;Kinh doanh khach san, nha hang va cac dich vu du lich, the thao, vui choi giai trl: Kinh doanh ICPhanh noi dja va quoc te:Kinh doanh van tai hang hoa, kinh doanh van tai khach (dU'angthuy, duang bQ)theo hop dong;

• Kinh doanh sua chCPaxe may thi cong va phuonq tien van tal;Kinh doanh I~pdc;ltthiet b] di$n, dien tu, vien thong, di$n gia dunq:Kinh doanh thie! b] van phonq, thiet bi v$ sinh;Kinh doanh banh keo, rU'Q'U, bia, thuoc la dieu san xuat trong ruroc: h6a my pharn: kinh doanhcac mat hang nang, lam san, thuc pharn, hang thu cong my ngh$, san pham b~ng go; kinhdoanh do dung ca nhan, gia dinh;

• Cho thue van phonq, mat b~ng kinh doanh.

1.4. Chu ky san xuat, kinh doanh thong thU'cmg

Chu ky san xuat kinh doanh thOngthU'ongcLlaCong ty la 12 thang.

1.5. cau true doanh nghi~p

T~i ngay 30 thang 06 nam 2018, Cong ty c6 cac cong ty con, lien doanh, lien ket va dO'nvi trl,J'CthuQcnhU'sau:

10

Tong Cong ty ap dl,mg hlnh th(fc ke toan Nh$t ky chung.

2.3. Ky k~ toan nam

Ky ke toan nam cua Tong Cong ty bat dau tCPngay 01 thang 01 va ket thuc ngay 31 thang 12.

2.4. £>O'nvi ti~n t~ SLPdl.Jngtrong k~ toan

TONG CONG TY co PHAN XAy Dl)'NG £>I~NVI~T NAM344 Phan Chau Trinh, PhU'c'YngBinh Thuan,Ouan Hai Chau, Thanh pho Da N~ng, Vi$t Nam

BAo cAo TAl CHiNH TONG HQ'PCho ky ke toan 6 thang ket thuc VaGngay 30106/2018


STT Ten £)ia chi

Don vi true thucc1 Khach san Xanh 8a Nang2 T6ng Cong!y CP Xay d\mg di$n Vi$! Nam

. CN Thanh phDHo Chi Minh

S664 HoangVan Thai, Q. Lien Chieu, TP. Da Nang28/1/10 Phan8inh Gio!, PhlJ'ong2, Qu~n Tan Binh, TP. Ho Chi Minh

2. co so L~P BAo cAo TAl CHiNH

2.1. Chuan m....c va Ch~ de}k~ toan ap dl.Jng

Bao cao tai chinh kem theo duoc trinh bay bang D6ng Vi$t Nam ("VND"), theo nguyen tac gia goc vaphu hop voi cac Chuan ~l,I'C ke toan Viet Nam, Che dQ ke toan doanh nqhiep Viet Nam va cac quydinh hien hanh khac ve ke toan tei Viet Nam.

Bao cao tai chinh kern theo khOng nham phan anh tlnh hinh tai chinh, ket qua hO<;ltdong kinh doanhva tinh hlnh lU'u chuyem ti€ln t$ theo cac nguyen tac va thong 1$ke toan dU'O'cch~p nh$n chung t<;licacnU'ac khac ngoai Vi$t Nam.

2.2. Hinh thLPCs6 k~ toan ap dl.Jng

DO'n vi tien t$ su dl,mg trong ghi chep ke toan la VND.

3. cAc cHiNH SACH KE ToAN CHU YEU £>U'Q'cAp Dl)NG

3.1. Cac woc tinh k~ toan

Vi$c I$p bao cao tai chinh yeu cau Ban Tong Giam doc phai c6 nhCrng U'ac tinh va gia dinh c6 anhhU'ang den cac so li$u ve tai san, nO' phai tra va vi$c trinh bay cac tai san va nO'ti€lm tang t<;lingay 30thang 06 nam 2018 cOng nhU' cac khoan doanh thu, chi phi cho nam tai chinh ket thuc VaG ngay 30thang 06 nam 2018. M$c du cac U'ac tfnh ke toan dU'O'c I$p bang t~t ca Sl,l' hieu biet cua Ban TongGiam doc, so thl,l'c te phat sinh c6 the khac vai cac U'ac tfnh, gia dinh d$t ra.

3.2. Ti~n va cac khoim twang dwO'ng ti~n

Tien va cac khoan tU'O'ngdU'O'ngtien bao g6m tien m$t t<;liquy, tien gui ngEIn hang, tien dang chuyen,cac khoan dau tU' ngan h<;lnc6 thc'Yih<;lnthu h6i khong qua 3 thang ke tCPngay dau tU', c6 tfnh thanhkhoan cao, c6 kha nang chuyen doi de dang thanh mot IU'O'ngtien xac dinh va khong c6 nhieu rui rotrong vi$c chuyen doi thanh tien t<;lithai diem bao cao.

Cac khoan tU'O'ng dU'O'ng ti€ln dU'O'cxac dinh phu hO'p vai ChUEInml,l'C ke toan "Bao cao lU'u chuyentien t$".

3.3. £>&utw tai chinh·

£)au tU' nam giCrden ngay dao h<;lng6m cac khoan tien gui c6 ky h<;ln,cac khoan cho vay nam giCrdenngay dao h<;lnvai ml,JCdfch thu lai hang ky, va cac khoan dau tU' nam giCrden ngay dao h<;lnkhac.

11

£)~u ftf vao Gong fy lien kef

TONG CONG TY co PHAN XAyOl)'NG DII~N vier NAM344 Phan Chau Trinh, Phll'ang Blnh Thuan,Ouan Hai Chau, Thanh ph6 Da Nang, Viet Nam

BAD CAD TAl CHiNH TONG HQ'PCho ky ke toan 6 thang ket thuc vao ngay 30/06/2018

BAN THUYET MINH BAD cAo TAl cHiNH CHQN LQC (TIEP THEO)

Khi c6 bang chting chac chan cho thay mot phan hay toan bo khoan dau tu c6 the khong thu hoi duocthl 56 ton that d6 dll'Q'Cghi nhan vao chi phi tai chlnh trong narn.

Cac khoan cho vay duoc ghi nhan theo gia g6c.

cec khoen dlw ti» von VaGdan vi khae

£)~u tu VaGGong fy con

Khoan dau tll' duoc phan loai la dau tll' vao Cong ty con khi Tong Conq ty c6 quyen kiern scat cacchlnh sach va heat dQng, thll'ang the hien qua viec narn giCPhan 50% quyen bieu quyet.

Cac khoan dau tu vao Cong ty con duoc phan anh theo gia g6c, bao gam gia mua va cac chi phi lienquan true tiep den viec dau tll' (neu c6). Tmang hQ'p dau tll' bang tai san phi tien t$, gia phi cLla cackhoan dau tll' dll'Q'c ghi nh$n theo gia trj hQ'p Iy cLla tai san phi tien t$ t<;iithai diem phat sinh.

Co ttic, lQ'inhu$n dll'Q'c chia cho giai dO<;insau ngay dau tll' dll'Q'c ghi nh$n vaG doanh thu hO<;itdQng taichinh theo gia trj hQ'p Iy t<;iingay dll'Q'c quyen nh$n.

Khoan dau tll' dll'Q'c phan IO<;iila dau tll' vaG Cong ty lien ket khi Tong Cong ty n~m giCPtn,J'ctiep hO;;lCgian tiep tli 20% den dll'ai 50% quyen bieu quyet cLla ben nMn dau tll' ma khOng c6 thea thu$n khac.

Cac khoan dau tll' vao Cong ty lien ket dll'Q'c phan anh theo gia g6c, bao gam gia mua va cac chi philien quan tn,rc tiep den vi$c dau tll' (neu c6). Tmang hQ'p dau tll' bang tai san phi tien t$, gia phi cLlacac khoan dau tll' dll'Q'c ghi nh$n theo gia trj hQ'p Iy cLla tai san phi tien t$ t<;iithai diem phat sinh.

Co ttic, lQ'inhu$n dll'Q'c chia cho giai dO<;insau ngay dau tll' dll'Q'c ghi nh$n vaG doanh thu hO<;itdQng taichinh theo gia trj hQ'p Iy t<;iingay dll'Q'c quyen nh$n.

£)~u ftf khac

Khoan dau tll' dll'Q'c phan IO<;iila dau tll' khac la cac khoan dau tll' ngoai cac khoan dau tll' vaG Cong tycon, dau tll' vaG C6ng ty lien doanh, va dau tll' vaG Cong ty lien ket.Cac khoan dau tll' khac dll'Q'c phan anh theo gia g6c, bao gam gia mua va cac chi phi lien quan tn,rctiep den vi$c dau tll' (neu c6). Trll'ang hQ'p dau tU' bang tai san phi tien t$, gia phi cLla cac khoan dautll' dU'Q'cghi nh$n theo gia trj hQ'p Iy cLla tai san phi tien t$ t<;iithai diem phat sinh.

PhU'O'ngphap I~p dl,l'phong ton thtU dau tU' tal ehinh

£)oi vai cac khoan a~u ttf fai chfnh dai hqn

DI,J'ph6ng ton that dau tll' tai chinh dai h<;indU'Q'c trich I$p phu hQ'p vai hU'ang dan t<;iiThOng tU' 56228/2009ITT-BTC ngay 07 thang 12 nam 2009 (Thong tU' 228), ThOng tU' 56 89/2013/TT-BTC ngay 28thang 06 nam 2013 sCra doi, bo sung Thong tU' 228 va Thong tll' 56 200/2014ITT-BTC ngay 22 thang12 nam 2014 cLla BQTai chinh.

£)oi vai cac khoan a~u ftf khac

Dl,l' ph6ng giam gia cae khoan dau tU' khac dU'Q'cI~p khi gia trj thuan c6 the thl,l'C hJ$n dll'Q'c cLla ca?khoan dau tU' nay giam xu6ng thap han gia g6c, vi$c trich I$p phu hQ'pvai ~U'ang dan t<;iiThong tU' 56228/2009ITT-BTC ngay 07 thang 12 nam 2009 (Thong tU' 228), Tho.ng tll' so 89/2013ITT-BTC ngay 28thang 06 nam 2013 sCra doi, bo sung Thong tU' 228 va Th6ng tll' 56 200/2014/TT-BTC ngay 22 thang12 nam 2014 cLla BQTal chinh.cLla BQTai chinh.

12

Gia goc hang ton kho bao gam chi phf mua, chi phf che bien va cac chi phf khac de mang hang tonkho den dung dieu ki$n va dia diem hi$n t<;licua chung.

T6NG CONG TY co PHAN XAy Ol,l'NGf)1~NVI~T NAM344 Phan CMu Trinh, PhU'ong Binh Thuan,Ouan Hai CMu, Thanh pho Da Nang, Viet Nam

sAo cAo TAl CHiNH T6NG HQ'PCho ky ke toan 6 thang ket thuc VaGngay 30/06/2018

SAN THUYET MINH sAo cAo TAl CHiNH CHQN LQC (TIEP THEO)

3.4. NQ' phal thu

Nguyen t~c ghi nh~n

Cac khoan phai thu bao gom cac khoan phai thu khach hang va phai thu khac duoc trlnh bay theo giatr] ghi so cua cac khoan phai thu khach hang va phai thu khac sau khi tny di cac khoan dl,J'phOng duo'clap cho cac khoan no phai thu kh6 doi

Nguyen t~c dl,l' phong pMi thu kh6 doi

Dl,J'phonq no phai thu kh6 doi duoc I$p cho cac khoan no phai thu qua han thanh toan hoac cackhoan no c6 b~ng chung chac chan la khong thu duoc. Dl,J'phonq phai thu kh6 doi dU'O'ctrich lap phuhop voi hU'ang dan tai ThOng tU' so 228/2009/TT-BTC ngay 07 thang 12 nam 2009 cua BO Tai chinhva danh gia cua Ban Tong Giam doc dl,J'atren kha nang thu hoi cac khoan nO' phai thu nay tc;lithaidiem I$p bao cao tai chinh.

Tang ho$c giam so dU' tai khoan dl,J'phong dU'O'ch<;lchtoan VaGchi phi quan Iy doanh nghi$p tren baocao ket qua hO<;ltdong kinh doanh.

3.5. Hang t6n kho

Nguyen t~c ghi nh~n himg ton kho

Hang ton kho dU'O'cxac dinh tren cO' sa gia thap hO'n giCra gia goc va gia tri thuan co the thl,J'Chi$ndU'O'c.

Gia tri thuan co the thl,J'Chi$n dU'O'cdU'O'cxac dinh b~ng gia ban U'ac tfnh triY cac chi phi U'ac tinh dehoan th~mh san pham cung chi phi tiep thi, ban hang va phan phoi phat sinh.

PhU'Cmg phap xac dinh gia tri htmg ton kho

Gia goc cua hang ton kho dU'Q'cxac dinh theo phU'O'ngphap blnh quan gia quyen.

PhU'O'ng phap h?lch toan himg ton kho

Hang ton kho dU'O'chc;lChtoan theo phU'O'ngphap ke khai thU'ong xuyen.

PhU'O'ng phap I~p dl,l' phong giam gia hang ton kho

Dl,J'phong giam gia hang ton kho dU'O'ctrich I$p cho hang ton kho bi hU' hong, kem pham chat, loi thai,ch$m luan chuyen va trong trU'ong hO'p gia goc hang ton kho cao hO'n gia tri thuan co the thl,J'Chi$ndU'O'ct<;lingay ket thuc ky ke toan phu hO'p vai hU'ang dan t<;liThong tU' so 228/2009/TT-BTC ngay 07thang 12 nam 2009 cua BOTai chfnh.

So tang ho$c giam dl,J'phOng giam gia hang ton kho dU'O'ch<;lchtoan VaG gia von hang ban tren baocao ket qua hO<;ltdong kinh doanh.

Dl,J'phong giam gia hang ton kho dU'O'cthl,J'chi$n tren cO' sa tiYng m$t hang ton kho. Doi vai dich VI,.Icung cap da dang, vi$c I$p dl,J'phong giam gia hang ton kho dU'O'ctfnh theo tCl'ng IO<;lidich VI,.Ico mucgia rieng bi$t.

3.6. Tai san cO dinh h[Pu hinh

Tai san co dinh hCruhinh dU'Q'Cthe hi$n theo nguyen gia trCrdi gia tri hao mon lOy ke.

13

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BAN THUYET MINH BAo cAo TAl CHiNH CHQN LQC (TIEP THEO)

Nguyen tae ghi nh[m va xsc djnh gia trj ban dlw

Nguyen gia tal san co dinh hCfu hinh bao gem qia mua va toan bo cac chi phi lien quan true tiep denviec dU'a tal san VaG tranq thai san sang SLPdunq. Truong hop mua tai san co dinh duoc kern themthiet bi, phu tung thay the thl xac dinh va ghi nhan rieng thiet bi, phu tung thay the theo qia tr] hop Iy vadU'Q'Ctn) (-) khei nguyen gia tai san co dinh hCfu hlnh.

PhU'O'ngphap khtw hao

Nguyen qia tai san co dinh hCfu hlnh duoc khau hao theo phuonq phap dU'ang th~ng trong suet thaigian hCfudl,lng dl,l' tfnh cua tal san.

Thai gian khau hao uoc tfnh cho mot so nhorn tai san nhU' sau:

Loai tai sanNha cLPa,v$t kien trucMay moc, thiet biPhU'O'ngti$n v$n tai, truyen danThiet bi, dl,lng Cl,lquan Iy

Ky nay5 - 25 nam3-10nam4 - 10 nam3 - 10 nam

3.7. rai san c6 dinh vo hinh

Tai san co dinh vo hlnh dU'Q'Cthe hi$n theo nguyen gia tn) di gia tri hao man lOy ke.

Nguyen tae ghi nh~n vaxae djnh gia trj ban dlw

Nguyen gia la toan bo cac chi phf ma doanh nghi$p be ra de co dU'Q'Ctai san co dinh vo hlnh tfnh denthai diem dU'a tai san do VaGtr~ng thai SLPdl,mg theo dl,l' tfnh.

Nguyen tae ke toan eae ta; san eo djnh va hinh

Quyen sl) dl,mg oat

Quyen SLPdl,lng dat dU'Q'Ctrlnh bay theo nguyen gia tn) di gia tri hao man lOy ke. Quyen SLPdl,lng datdU'Q'Ckhau hao theo phU'O'ngphap dU'ang th~ng dl,l'a tren thai gian SLPdl,lng 10dat.

Quyen SLPdl,lng dat vo thai h~n khong trfch khau hao.

Phfm mem may tfnh

Phan mem may vi tfnh khong phai la cau phan khong the thieu cLla phan cLPngthl dU'Q'Cghi nh$n nhU'tai san co dinh vo hlnh va dU'Q'ckhau hao theo thai gian SLPdl,lng hCfu fch.

Bling sang che va thLfO'nghi{jw

Bang sang che va thU'O'nghi$u dU'Q'cghi nh$n ban dau theo gia mua va dU'Q'Ckhau hao theo phU'O'ngphap dU'ang th~ng dl,l'a tren thai gian hCfudl,lng U'&c tfnh.

3.8. Chi phi xay dl,PngcO'ban do dang

Cac tai san dang trong qua trlnh xay dl,l'ng phl,lc Vl,lml,JCdfch san xuat, cho thue, quan tri ho$c cho batky ml,JCdfch nao khac dU'Q'cghi nh~n theo gia goc. Chi phi nay.bao gem chi phi dich Vl,Jva chi phi 1}3ivay co lien quan dU'Q'ch~ch toan phu hQ'p v&i chinh sach ke toan cLla Tong Cong ty. Vi$c trich khauhao cLla cac tai san nay dU'Q'cap dl,lng giong nhU' v&i cac tai san khac, b~t dau tCr khi tai san fy VaGtr~ng thai san sang SLrdl,Jng.

14

NO'phai tra duO'c ghi nh$n khong thap han nghia VL,lphai thanh toEm.

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BAN THUYET MINH BAa cAo TAl CHiNH CHQN LQC (TIEP THEa)

3.9. Chi phi tra tnroc

Chi phi tra tnroc duO'c phan loa: la chi phi tra truoc ngan han va chi phi tra truce da] han theo ky hangoc va chu yeu la chi phi lien quan den qia von cong CL,l,dL,lngCL,lva chi phi sua crura, chi phi di doi.Cac khoan nay duoc phan be trong thai gian tra truce cua chi phi hoac trong khoang thai gian rna IO'ilch kinh te duoc dL,l'kien tao ra.

Cac loai chi phi sau day duoc hach toan VaGchi phi tra truce de phan be dan VaGket qua heat dongkinh doanh:

• Cong CL,ldL,lngCL,lda xuat dung duoc phan be theo phuO'ng phap duang th~ng trong thai gian tll'1 den 3 narn;

• Cac chi phi sua chua, chi phi bao hiern, ... duO'c phan be theo phuO'ng phap duang th~ng trongthai gian rna IO'iich kinh te duO'c dL,l'kien tao ra.

3.10. NQ'phai tra

NO'phai tra duO'c phan 10ai la phai tra nguai ban va phai tra khac theo nguyen tac: Phai tra nguai banla khoan phai tra co tinh chat thuO'ng mai phat sinh tll' giao dich mua ban hang hoa, dich VL,l,tai san vanguai ban la dan vi doc I$p vai nguai mua; Cac khoan phai tra con lai duO'c phan 10ai la phai tra khac.

Cac khoan nO' phai tra duO'c theo dai theo ky han goc, ky han con lai tai thai diem bao cao, theonguyen t$ va theo tung doi tuO'ng.

3.11. Chi phi di vay

Nguyen tac von h6a chi phi di vay

Chi phi di vay lien quan trL,l'ctiep den vi$c mua, dau tu xay dL,l'nghoi;ic san xuat nhCrng tai san can motthai gian tuO'ng doi dai de hoan thanh dua VaGsu dL,lng hoi;ic kinh doanh duO'c von hoa VaG nguyengia tai san cho den khi tai san do duO'c dua VaGsu dL,lnghoi;ic kinh doanh.

Cac khoan thu nh$p phat sinh tll' vi$c dau tu tam thai cac khoan vay duO'c ghi giam nguyen gia tai sanco lien quan.

Tat ca cac chi phi lai vay khac duO'c ghi nh$n VaGbao cao ket qua hOat dong kinh doanh khi phat sinh.

3.12. Chi phi pMi tra

Cac khoim chi phi phai tra duO'c ghi nh$n cho gia tr! phai tra trong tuO'ng lai lien quan den hang hoa,dich VL,lda nh$n duO'c tll' nguai ban trong ky bao cao nhung thL,l'cte chua chi tra do chua co hoa danhoi;ic chua du ho So', tai li$u ke toan, duO'c ghi nh$n VaGchi phi san xuat, kinh doanh cua ky bao caogom: khoan trich be sung chi phi lai vay phai tra Ngan hang duO'c xac d!nh theo so nO'goc con lai choso ngay chua tinh lai can c(J' VaG lai suat duO'c quy dinh tren HO'p dong tin dL,lng; Chi phi cong trlnhtrich trLPac theo tT1$chi phi cua cac hQ'pdong da nghi$m thu, ban giao; cac chi phi phai tra khac: duO'cxac dinh dL,l'aVaGhoa dan, ch(J'ng tll' v~ sau.

3.13. DI! phong phai tra

Mot khoan dL,l'.phOng phai tra duO'c ghi nh$n neu, do ket qua cua mQt SL,l'ki$n trong qua khC:, Te~gCong ty co nghia VL,lphap 1'1hi$n tai hoi;ic lien dai co the uac tinh mot cach dang tin c$y, va chac chanse lam giam sut cac IO'i[ch kinh te trong tuO'ng lai de thanh toan cac khoan nO'phai tra do nghia VL,ldo.DL,I'ph6ng phai tra khong duO'c ghi nh$n cho cac khoan 10hOat dong trong tuO'ng lai.

15

Doanh thu bim himg

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BAN THUV~T MINH BAD CAD TAl CHiNH CHQN LQC (TI~P THEO)

3.14. Ngubn vbn chu sa hfru

Von dau ti» cue chu sO- h[l'u

Von dau tu cua chu sa huu dU'Q'cghi nhan theo so von thuc g6p cua chf sa hCfu.

Th~ng dU' von co phan

Th$ng du von co phan cuoc ghi nhan theo phan chenh lech giCfa gia phat hanh va rnenh qia co phieu,chenh I$ch giCfa qia mua lai co phieu quy va gia tai phat hanh co phieu quy.

Cophitw quy

Co phieu quy duoc ghi nhan theo qia mua va dU'Q'ctrlnh bay nhu mot khoan qiarn von chu sa huu trenbang can doi ke toano

Co tire

Co tLrCduoc ghi nhan la mot khoan phai tra VaGnqay cong bo co tLrc.

Phan phoi J9'inhu~n

LQ'i nhu$n thuan sau thue thu nh$p doanh nghi$p c6 the dU'Q'Cphan phoi cho cac co dong sau khidU'Q'cD~i hOi dong co dong thong qua va sau khi da trich I$p cac quy dl,l' ph6ng theo Dieu 1$TongCong ty va cac quy dinh cua phap lu$t Viet Nam.

3.15. Doanhthu, thu nh~p khac

Doanh thu ban hang dU'Q'cxac dinh theo gia tri hQ'p Iy cua cac khoan da thu ho$c se thu dU'Q'c.Tronghau het cac trU'ong hQ'p doanh thu dU'Q'cghi nh$n khi chuyem giao cho ngU'oi mua phan Ion rui ro valQ'i ich kinh te g~n lien voi quyen sa hCfuhang h6a.

Doanh thu cung cap d;ch v~

Doanh thu ve cung cap dich Vl,l dU'Q'cghi nh$n khi ket qua cua giao dich d6 dU'Q'cxac dinh mot cachdang tin c$y. TrU'ong hQ'p giao dich ve cung cap dich Vl,l lien quan den nhieu ky thl doanh thu dU'Q'cghinh$n trong ky theo ket qua phan cong vi$c hoan thanh VaGngay I$p bang can doi ke toan cua ky d6.

Doanh thu h9'P dong xay dl:Png

Doanh thu tCrhQ'p dong xay dl,l'ng dU'Q'cghi nh$n theo chinh sach ke toan ve hQ'p dong xay dl,l'ng nhU'trlnh bay dU'ai day.

Lai tilm gLPi

Lai tien gCPidU'Q'cghi nh$n tren cO' sa don tich, dU'Q'cxac dinh tren so dU' cac tai khoan tien gCPiva laisuat ap dl,lng.

Thanh Jy,nhU'9'ng ban cac khoan alw tU'

Doanh thu tCr ban cac khoan dau tU' ng~n h~n va dai h~n dU'Q'c ghi nh$n VaG bao cao ket qua ho~tdong kinh doanh khi phan Ian rui ro va lQ'i ich g~n lien vai quyen sa hCfudU'Q'cchuyen giao cho ngU'CYimua. Phan Ian rui ro va lQ'i ich g~n lien vai quyen sa hCfu chi dU'Q'cchuyen giao cho ngU'CYimua khihOEln thanh giao dich- (doi vai chLrng khoan da niem yet) ho$c khi hoan thanh hQ'p dong chuyennhU'Q'ngtai san (doi vai chLrng khoan chU'a niem yet).

16

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BAN THUYET MINH sAo cAo TAl CHiNH CHQN LQC (TIEP THEO)

Thanh Ii, nhLp(;mgban tai sen eo djnh

Thu nhap ttY thanh Iy, nhU'Q'ng ban tai san co dinh la phan chenh lech giCPakhoan thu ttYviec thanh Iy,nhU'Q'ngban tai san co dinh cao hon gia tr] con I~i cua tai san co djnh va chi phf thanh IY·

3.16. HQ'pd6ng xay dl!ng

Khi ket qua thuc hien hop d6ng xay dl,l'ng co the dU'Q'Cuoc tfnh mot each dang tin c$y, doanh thu vachi phf lien quan den hop d6ng duoc ghi nhan tuonq ung vo'i phan cong viec da hoan thanh tal nqayket thuc nien do ke toan theo ty 1$phan tram giCPachi phf phat sinh cua phan conq viec da hoan thanhtai thai diem kE§tthuc ky kE§toan so vai tong chi phf dl,l' toan cua hQ'p d6ng, ngo~i trtY trU'cYnghOOpchiphf nay khong tU'O'ngdU'O'ngvai ph~n khoi lU'oongxay lap da hoan thanh. Khoan chi phf nay co the baog6m cac chi phf phl,Jthem, cac khoan b6i thU'ang va chi thU'ang thl,l'c hi$n hoopd6ng theo thea thu$nvai khach hang.

3.17. Gia v6n hang ban

Gia von hang ban va cung ccf!pdich VI,Jla tong chi phf phat sinh cua thanh pham, hang hoa, dich VI,J;giathanh san xuat cua san pham xay lap (doi vai doanh nghi$p xay lap) ban ra trong ky theo nguyen tacphu hoopvai doanh thu. Cac khoan chi phf vU'oottren muc binh thU'ang cGa hang t6n kho dU'OOcghinh$n ngay vao gia von hang ban.

3.18. Chi phi tai chinh

Chi phf tai chfnh phan anh nhCPngkhoan chi phf phat sinh trong ky chG yeu bao g6m chi phf cho vay vadi vay von, 10chuyen nhU'oongchung khoan, dl,l' phong ton that d~u tU'VaGdO'n vi khac.

3.19. Chi phi ban hang va chi phi quan Iy doanh nghi~p

Chi phf ban hang phan anh cac chi phf thl,l'c tE§phat sinh trong qua trinh ban hang, cung ccf!pdich VI,Jbao g6m chi phf quang cao, hoa h6ng moi giai.

Chi phf quan Iy doanh nghi$p phan anh cac chi phf quan Iy chung cGa doanh nghi$p g6m cac chi phfv~ IU'O'ngnhan vien bo ph$n quan Iy doanh nghi$p (ti~n IU'O'ng,ti~n cong, cac khoan phl,Jccf!p,...); baohiem xa hOi, bao hiem y te, kinh phf cong doan, bao hiem that nghi$p cGa nhan vien quan Iy doanhnghi$p; chi phf v$t li$u van phOng, cong CI,Jlao dong, ti~n thue dat, thue man bai; dich VI,Jmua ngoai(di$n, nU'ac, di$n tho<;li,fax, bao hiem tai san, chay no ...); chi phf b~mg ti~n khac (tiE§pkhach, hOi nghikhach hang) ...

3.20. Thu~

Thue thu nh~p doanh nghi~p

Chi phi thu{; thu nh~p doanh nghi?p (TNDN) hi?n Minh

Chi phf thue TNDN hi$n hanh dLPOOcxac dinh tren cO' sa thu nh$p tfnh thue va thue suat thue TNDNtrong nam hi$n hanh la 20%.

Thue gia trj gia tang

Thue gia tri gia tang cGa cac hang hoa va dich VI,Jdo Tong Cong ty cung cap dU'ooctfnh theo muc thuesuat 10%.

Cae 109i thue khae

Ap dl,Jngtheo cac IU$t thue hi$n hanh t<;liVi$t Nam.

17

Gong nQ' (ai chfnh

T<;lingay ghi nh$n ban d~lU, cong nO' tai chinh dU'Q'cghi nh$n theo gia goc va cac chi phi giao dich colien quan tn,rc tiE§pden vi$c phat hanh cong nO'tai chinh do.

Gong nO' tai chfnh cua T6ng Gong ty bao gam cac khoan vay, chi phi phai tra, phai tra ngU'Cl'iban vaphai tra khac.

f)imh gia 19i sau 11mghi nh(m ban dlw

Hi$n t<;li,chU'a co quy dinh ve danh gia l<;licong Cl,Jtai chinh sau ghi nh$n ban dau.

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Cac bao cao thue cua T6ng Gong ty S8 chiu Sl,J'kiem tra cua co quan thue. Do viae ap dl,Jng lu$t vacac quy dinh ve thue doi voi nhieu loai giao dich khac nhau co the duoc giai thlch theo nhieu eachkhac nhau, dan den so thue dU'Q'ctrlnh bay tren baa cao tai ehfnh co the bj thay d6i thea quyet djnhcuoi cung cua co quan thue.

3.1. Bao cao bQ phan

Mot bo phan la mot hop phan co the xac dinh rieng biet cua T6ng Gong ty tham gia vao qua trinh sanxuat hoac cung cap san pharn, dich Vl,Jrieng Ie, mot nhorn san pharn hoac dich Vl,Jco lien quan (bophan theo linh Vl,J'Ckinh doanh), ho$c tham gia vao qua trinh san xuat ho$c cung cap san pham, dichVl,Jtrong mot moi trU'Cl'ngkinh te Cl,Jthe (bo ph$n theo khu Vl,J'Cdia Iy), moi bO ph$n nay co rui ro va IO'ifch kinh te khac bi$t v&i cac bo ph$n kinh doanh khac ho$c kMc v&i cac bo ph$n kinh doanh trongcac moi trU'Cl'ngkinh te khac.

3.21. Cac ben lien quan

Gac ben lien quan la cac doanh nghi$p, cac ca nhi3n, trl,J'ctiep hay gian tiep qua mot ho$c nhieu trunggian, co quyen kiem soat T6ng Gong ty ho$c chiu Sl,J'kiem soat cua T6ng Gong ty, ho$c cung chungSl,J'kiem soat v&i T6ng Gong ty. Gong ty lien ket, cac ca nhan trl,J'ctiep ho$c gian tiep n~m quyen bieuquyet cua T6ng Gong ty dan den co anh hU'ang dang ke doi v&i T6ng Gong ty, nhCmg nhan Sl,J'quan Iychu chot bao gam Ban T6ng Giam doc, cac can bo dieu hanh cua T6ng Gong ty, nhCmg thanh vienm$t thiet trong gia dinh cua cac ca nhan nay ho$c cac Gong ty lien ket v&i cac ca nhan nay cOng dU'O'ccoi la cac ben lien quan.

3.22. Cong cl,Jtai chinh

Ghi nh~n ban dlw

Tai san (ai chfnh

T<;lingay ghi nh$n ban dau, tai san tai chinh dU'Q'cghi nh$n theo gia goc va cac chi phi giao dich colien quan trl,J'ctiep den vi$c mua s~m tai san tai chinh do.

Tai san tai chinh cua Tong Gong ty bao gam tien m$t, tien gCri ng~n h<;ln,cac khoan dau tU' n~m giO>den ngay dao h<;ln,phai thu khach hang, phai thu ve cho vay va cac khoan phai thu kMc.

18

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BAo cAo TAl CHiNH TONG HOOPCho ky k~ toan 6 thang k~t thuc vao ngay 30106/2018


4. cAc Sl)' KleN HoAC GIAO D!CH TRQNG YEU TRONG KY KE ToAN GltYA NIEN DQ

4.1. Ti~n va cac khoan tll'O'ng dll'O'ng ti~nT~ingay

30106/2018VND

T~ingay01/01/2018

VND

Tien matTien gui nqan hangCac khoan tuonq dU'O'ngtien

681.952.24936.657.407.326

2.373.195.96113.865.297.87730.000.000.000

CQng 46.238.493.838 37.339.359.575

4.2. D§u tll' narn giCPd~n ngay dao hanT~i ngay 30/06/2018 T~i ngay 01/01/2018

VND VNDGia gbc Gia tri ghi s6 Gia gbc Gia tri ghi s6

Tien 9lii c6 ky han 306.000.000.000 306.000.000.000 160.000.000.000 160.000.000.000

CQng 306.000.000.000 306.000.000.000 160.000.000.000 160.000.000.000

Gia tr] cua cac hop dong tien gui dung d~ cam co, th~ chap cac khoan vay la 90.000.000.000 dong.

4.3. Phai thu ng~n han cua khach hangT~ingay T~ingay

30106/2018 01/01/2018VND VND

Cong ty CP Bau tu va Xay dt,mg di$n Hoi xuan VNECO 56.368.465.234 56.368.465.234

Ban QLDA cac cong trinh Bi$n Mien Nam 54.090.730.775 31.103.168.140

Le HCPuTin 26.787.968.683

Ban QLDA lU'ai di$n Ha NOi 36.411.456.126 19.634.113.461

Cong ty TNHH Khach S<;InSilk Path 126.148.686.000Cac doi tU'Q'ngkhac 148.679.368.166 65.752.970.673

CQng 421.698.706.301 199.646.686.191

4.4. Tra trll'oc cho ngll'ai ban ng~n h~nT~ingay T~ingay

30106/2018 01/01/2018VND VND

Cong ty CP Djch Vt,lTM Kinh doanh Nha Tin Nghia (*) 65.000.000.000 65.000.000.000

BOChi huy Quan St,J'- TP. Ba Nang (**) 25.493.022.727 25.493.022.727

Cong ty Co phan Xay I~p va Thi~t bj B<;IiAn 13.405.967.458

Cac d6i tU'Q'ngkhac 45.343.765.310 21.138.992.634

Tra trU'ac cho ngU'Criban la cac ben lien quan 6.614.596.980- Xem them mt,lc 4.36

CQng 155.857.352.475 111.632.015.361

19

4.5. Phai thu v~ cho vay ng~n hanT~i ngay T~ingay

30106/2018 01/01/2018VND VND

Cong ty CP Du lich Xanh Huil VNECO 133.047.636.758

Cong ty CP Xay dl,l'ng di$n VNECO 12 4.077.333.333- Xem them rnuc 4.36

C9n9 4.077.333.333 133.047.636.758

TONG CONG TY co PHAN XA.Y Dt)'NG DIt;:N VIt;:T NAM344 Phan CMu Trinh, PhU'O'ngBlnh Thuan,Ouan Hai Chau, Thanh pho Da Nang, Viet Nam

BAo cAo TAl CHiNH TONG HQ'PCho ky kil toan 6 thang kilt thuc VaGngay 30106/2018

SAN THUYET MINH sAo cAo TAl CHiNH CHQN LQC (TIEP THEO)

(*) Khoan tra truce lien quan den hop d6ng chuyen nhU'Q'ngbat dong san tai dU'O'ngNguyen Th] MinhKhai, phU'O'ngPharn NgO Lao, ouan 1, TP. H6 Chi Minh. Hien nay, Tong Conq ty da narn giCrcac giilyto' lien quan den quyen stY dyng dilt va cac tai san tren dilt, Tong Conq ty dang trong qua trlnh hoanthien cac thu tuc phap Iy de chuyen nhU'Q'ngcac bat dong san nay.

(**) Khoan tra truce lien quan diln hop d6ng chuyen nhU'Q'ngquyen stYdl,lng dilt va tai san g~n lien voidat tai 344 Phan Chau Trinh, P. Blnh Thuan, Q. Hai Chau, TP. Da Nang. .

4.6. Phili thu ng~n h~n khacT~ingay30/06/2018 T~ingay01/01/2018

VND VND

Giatri DIf phong Giatri DIf phongNganh?n:CongtyCPDichv~ThU'O'ngm?iKinh 116.000.000.000 116.000.000.000doanhnhaTinNghia(*)6ng LamPhucLamvaSaLaThiThuyVan 66.520.858.333 66.520.858.333 66.520.858.333 37.520.858.333CongtyTNHHThU'O'ngmaiXaydt,mgPhuc 73.547.715.546 73.547.715.546 73.547.715.546 73.547.715.546VanHaTam(mg 7.476.235.792 6.522.981.340Phaithuti~nd~nbuchih¢ 20.000.000.000CotlYCdU'Q'cnh$n 2.276.381.100Laidl)'thu 4.369.578.082 3.005.833.333Cackhoanphaithukhac 10.425.909.036 8.789.473.395 10.483.623.860 8.789.473.395Phaithukhaclacacbenlienquan- Xem 204.960.346.420 204.144.051.349 ;9-themm~c4.36 H

505.577 .024.309 148.858.047.274 480.225.063.761 119.858.047.2748(

CQng i'.4

T~ingay30/06/2018 T~ingay01/01/2018VND VND

Giatri Dl,I'phong Giatri Dl,I'phong

Daihan:CongtyCPDuIjchXanhHueVNECO 13.646.278.617

CQng 13.646.278.617. .

(*) Khoan tra trU'ac lien quan diln hQ'pd6ng chuy€:n nhU'Q'ngbat dong san t~i dU'O'ngN~uyen Thi Mi~hKhai, phU'O'ngPh~m NgO Lao, Qu~n 1, TP. H6 Chi Minh. Hi$n nay, Tong Cong ty da nam giCrcac giayto' lien quan diln quyen stY dl,mg dat va cac tai san tren dat, Tong Cong ty dang trong qua trinh hoanthlen cac thu tl,lCphap Iy de chuyen nhU'Q'ngcac bat dOng san nay. .

20

TONG CONG TY co PHAN xAY Dl)'NG DI~N VI~T NAM344 Phan Chau Trinh, PhU'ang Binh Thuan,Ouan Hai Chau, Thanh pho 8a Nang, Vi$t Nam

BAa cAo TAl CHiNH TONG HQ'PCho ky k~ toan 6 thang k~t thuc VaGngay 30106/2018


4.7. NQ'xau

Thai gian qua han va gia tri cac khoan no phai thu theo tung d6i tU'O'ngduoc chi ti~t nhu' sau:

Ong Lam Phue Lam va Ba La Thj Thuy VanCong ty TNHH ThU'O'ngm~i Xay dl,YngPhueVan HaCong ty CP Djeh v~ TM Kinh doanh Nha Tin NghiaCac d6i tU'qngkhae

T~i ngay 30/06/2018 T~i ngay 01/01/2018VND VND

Gia g6e Gia Irj co Ih~ thu Thai gian Gia g6e Gia trj co th~ Ihu Thai gianh6i qua han h6i qua h\ln

66.520.858.333 · Tren 3 nam 66.520.858.333 29.000.000.000 Tren 3 nam73.547.715.546 · Tren 3 nam 73547.715.546 . Tren 3 nam181.000.000.000 181.000.000.000 Tren 3 nam 181.000.000.000 181.000.000.000 Tren 3 nam

8.890.162.851 · Iren 3 nam 8.890.162.851 . Iren 3 nam

329.958.736.730 181.000.000.000 329.958.736.730 210.000.000.000C¢ng

4.8. Hang tbn khoT~ingay30/06/2018

VNDT~ingay01/01/2018

VNDGiil tr] DlJ'ph6ng Giil trl Dy>phOng

Nguyenli$u,V?t li$u 3.986.700 3.986.700ChiphiSX,KDdo dang 33.503.923.765 30.741.489.742Hangh6a 57.436.632 49.195.244

CQng 33.565.347.097 30.794.671.686

Gia tri hang ton kho tJ dong, kem, mat pham chat kh6ng co kha nang tieu thl,l tc;lithai diem cu6i ki la 0dong.

Gia trj hang ton kho dung de th~ chap, cam c6 bao dam cac khoan phai tra tc;lithai diem cu6i ki la 0dong.

21

TONG CONG TV co PHAN xAv Ol)'NG DII;N VIl;T NAM344 Phan CMu Trinh, Phuonq Binh Thuan,Ouan Hai Chau, Thanh pho Da Nang, Viet Nam


BAN THUVET MINH sAo cAo TAl CHiNH CHQN LQC (TIEP THEO)

4.9. Tang, giam tal san cO djnh hCPuhinhNhacua, Maymoe P.ti~nv~n tal Thi~t b], dl;mg C¢ng

Khoan rnuc v~t ki~n true thi~t b] truy~n dan cu quan IyVND VND VND VND VND

NguyengiaT9i ngay01/01/2018 36.551.099.669 24.656.775.442 13.663.678.328 446.603.410 75.318.156.849Muasamlrangnarn 99.000.000 55.909091 154.909.0918au Ill' XDCB hoanthanh 14.410.781.911 . 3.475.511.080 17.886.292.991Giarn khac (339.043.636) (339.043.636)Tal ngay 30/06/2018 50.622.837.944 28.231.286.522 13.663.678.328 502.512.501 93.020.315.295

GiaIr! haomanlOykeTai ngay01/01/2018 17.320.403.375 15.948.173.406 9.140.095.707 340.143.726 42.748.816.214KhauhaoIrongnarn 1.464.061.280 733.694.320 359.507.044 20.999.367 2.578.262.011Giam khac (22964794) (22.964.794)T~i ngay 30/06/2018 18.761.499.861 16.681.867.726 9.499.602.751 361.143.093 45.304.113.431

GiaIr! can19iT9i nqay 01/01/2018 19.230.696.294 8.708.602.036 4.523.582.621 106.459.684 32.569.340.635T~i ngay 30/06/2018 31.861.338.083 11.549.418.796 4.164.075.577 141.369.408 47.716.201.864

• Nguyen gia cua T8CB hC!'uhinh cuoi ky da kh~u hao het nhunq van con stY dl,mg la 22.764.002.567d6ng .• Gia tr] con lai cuoi ky cua T8CB hC!'uhinh d~ the chap, cam co dam bao nO' vay la 3.954.826.824d6ng.

4.10. Tai san cO dinh va hinhQuy~n Sll' Ban quy~n, PhAn m€!m CQng

Khoan ml,lc dl,lng d~t b~ng sang ch~ may tinhVND VND VND VND

Nguyen giaT<;lingay 01/01/2018 18.350.736.088 50.086.320 458.750.000 18.859.572.408Mua s~m Irong namTang khac 339.043.636 339.043.636T~i ngay 30/06/2018 18.689.779.724 50.086.320 458.750.000 19.198.616.044

Gia Ir! hao man lOykeT<;lingay 01/01/2018 1.780.040.704 50.086.320 458.750.000 2.288.877.024

Khau hao Irong nam 173.442.300 173.442.300T~i ngay 30/06/2018 1.953.483.004 50.086.320 458.750.000 2.462.319.324

Gia tri con l<;liT<;lingay 01/01/2018 16.570.695.384 16.570.695.384T~i ngay 30/06/2018 16.736.296.720 16.736.296.720

• Nguyen gia cLla T8CB va hlnh cuoi ky da kh~u hao het nhU'ng van con stY dl,mg I·a 508.836.320d6ng .• Gia tri con l<;Iicuoi ky cLla T8CB va hinh d~ the ch~p, cam co dam bao nO' vay la 15.574.434.302d6ng.

22

TONG CONG TV co PHAN xAv Dl)'NG £)I~N VI~T NAM344 Phan ChEIUTrinh, PhLl'ong Sinh Thuan,ouan Hai Chau, Thanh ph6 Da Nang, Viet Nam

T~ingoly01/01/2018

VND

BAo cAo TAl CHiNH TONG HQ'PCho ky k~ toan 6 thang k~t thuc VaGngay 30106/2018

BAN THUVE:T MINH BAo cAo TAl CHiNH CHQN LQC (TIEP THEO)

4.11. Chi phi san xuat kinh doanh do dang doli hanT~ingay

30106/2018VND

Khu do th] rnoi My ThLl'Q'ng(TTnhThira Thien Hu~) 194.817.102.397

CQng 194.817.102.397

4.12. Chi phi xay dl!ng co ban do dangT~ingay

30106/2018VND

DI.,J'an sieu thi Green Mart - Da Nang (*)DI.,J'an cai tao khach san Xanh £)a NangCac du' an khac

58.767.776.939

1.750.286.459

CQng 60.518.063.398

(*) DI.,J'an khonq tiep tuc thuc hien va dang xem xet chuyen nhLl'Q'ng.

226.736.626.972

226.736.626.972

T~ingay01/01/2018

VND

58.563.708.75717.669.709.3421.604.423.078

77.837.841.177

.,"

23

-TONG CONG TV CO PHAN xAV Ol)'NG f)1I~NVI~T NAM344 Phan cnau Trinh, Phironq Binh rnuan,Ouan Hai Chau, Thanh pho 8a Nang, Viet Nam

sAo cAo TAl CHiNH TONG HQ'PCho ky ke toan 6 thang ket thuc VaGngay 30/06/2018

SAN THUVET MINH sAo cAo TAl CHiNH CHQN LQC (TIEP THEO)

4.13. f)~u tlJ' tal chinh dal hanT'ili ngay 30/06/2018 T'ili ngay 01/01/2018

VND VNDGia goe DI.,I'ph6ng Gia tri hop Iy Gia qoc 01.,1'ph6ng Gia tri hop Iy

.Btlu tU'vao·Cong ty con:Conq ty CP Xay Ol.,l'ngBi~mVNECO 3 (*) 6.985.720.000 7.824.006.400 6.985.720.000 9.989.579.600Cong ty CP Xay Ol.,l'ngBi$n VNECO 4 (*) 5.192.580.000 4.050.734.400 5.192.580.000 7.595.127.000Cong ty CP Xay Dunq Bien VNECO 8 (*) 9.746.980.000 (999.329.100) 7.249.024.800 9.746.980.000 12.283.069.800Cong ty CP My Ol.,l'ngBi$n VNECO 12 (**) 7.887.000.000 7.887.000.000Conq ty CP OLXanh Hue VNECO (***) 58.938.000.000 (58.938.000.000)Cong ty TNHH Bi$n Gi6 Thu$n Nhien Phong 1 (**) 2.000.000.000 2.000.000.000Cong ty TNHH Bi$n M~t Trai VNECO - H6a Thang (**) 20.000.000.000Cong ty TNHH MTV Bi$n M~t Trai VNECO - Vinh Long (**) 25.000.000.000Cong ty TNHH MTV Bat dong san - Ou [ch VNECO (****)

CQng 76.812.280.000 (999.329.100) 90.750.280.000 (58.938.000.000)

Btlu tu vao Cong ty lien doanh, lien ket:Cong ty CP Xay Ol.,l'ngBien VNECO 2 (*)Conq ty CP Xay Dunq Bi$n VNECO 10 (**)Conq ty CP Xay Dlfng Bien VNECO 7 (**)

5.854.100.0003.000.000.0009.560.000.000

(50.128.633) 7.809.362.500 5.854.100.0003.000.000.0009.560.000.000

9.167.512.500

18.414.100.000

(9.560.000.000)

(9.610.128.633)=====

18.414.100.000

(9.560.000.000)

(9.560.000.000) =====CQng

24

TONG CONG TY co PHAN xAY Ol)'NG DII;N VII;T NAM344 Phan Chau Trinh, PhU'<YngBinh Thuan,ouan Hai Chau, Thanh pho Da Nang, Viet Nam

BAo cAo TAl CHiNH TONG HOOPCho ky ke toan 6 thang ket thuc vao ngay 30106/2018


Gia goc Dl)' ph6ng

T~i ngay 01/01/2018VND

Gia tri hoopIy Gia goc Dl)' ph6ng Gia tri hoopIy

967.200 5.114.023.435 (528.607.435) 4.585.416.000274.000 807.624 807.624415.800 1.617.712.740 (849.037.140) 768.675.600103.600 48.140 114.450

30.820.000.000

37.552.591.939 (1.377.644.575)


Bau tu g6p von vao don vi khac:Conq ty CP Che Tao Ket Cau Thep VNECO.SSM (*)Cong ty CP Xay Dl)'ngBien VNECO 1 (*)Cong ty CPMy Dl)'ngBien VNECO 9 (*)Cong ty Co phan Song Sa (*)Conq ty CPBau ttr va Xay dl)'ng dien Hoi Xuan VNECO (**)

1.913.808179.472916.74048.140

30.820.000.000

30.823.058.160C¢ng

(*) Tong Conq ty da xac dinh qia tr] hop Iy cua cac khoan dau tu tren co sa qia niern yet tren san giao dich chunq khoan va so 1U'Q'ngco phieu rna Tong Cong tydang narn giCr.

(**) Tai nqay bao cao, Tong Cong ty chU'a xac dinh dU'Q'cgia tri hQ'p Iy cua cac khoan dau tU' nay de thuyet minh trong bao cao tai chinh giCra nien do b&i vi khong c6gia niem yet tren·thi trU'<Yngva ChU~ln ml,J'CKe toan Vi$t Nam, Che do Ke toan Doanh nghi$p Vi$t Nam hi$n chU'a c6 hU'&ng dan ve cach tinh gia tri hQ'p Iy SLr dl,lngcac ky thu$t dinh gia. Gia tri hQ'p Iy cua cac khoan dau tU' nay c6 the khac v&i gia tri ghi so.

(***) Thl,J'chien Nghi quyet so 15 NQNNECO-HDQT ngay 20104/2018, Cong ty da thl,l'c hien thoai toan bo von t<;liCong ty Co phan Du Ijch Xanh Hue VNECO.

(****) Tong Cong ty da thanh I$p Cong ty TNHH MTV Bat dong san - Du Ijch VNECO theo Quyet dinh so 29/QDNNECO-HDQT ngay 27/10/2016 v&i von dieu Ie100.000.000.000 dong. Den nay, Cong ty chU'a thl,J'chien g6p von vao Cong ty con.

Co phan dau tU' vao Cong ty CP Xay dl,J'ngdien VNECO 12 (788.800 co phan) va Co phan dau tU' vao Cong ty CP Xay dl,J'ngdien VNECO 3 (698.572 co phan) dangdU'Q'cdung de cam co, the chap cac khoan vay.

25

----'

T~i ngay 30/06/2018 T~i ngay 01/01/2018VND VND

So co kha nang So co kha nangGia tri tra no Gia tri tra no

Cong ty TNHH ThU'O'ngmai & OichW 11.444.301.110 11.444.301.110 2.557.859.590 2.557.859.590TrQngTienCong Ty Co Ph~!nDia OC - Cap di$n Thinh 16.261.105.140 16.261.105.140 E

PhatCong Ty CP Che T<;loKet Cau Thep 9.413.420.284 9.413.420.284 2.234.099.587 2.234099.587VNECO.SSMCac doi tU'O'ngkhac 11.516.594.597 11.516.594.597 39.940.798.441 39.940.798.441Phai tra cho cac ben lien quan 24.671.938.126 24.671.938.126 59.782.508.372 59.782.508.372- Xem them rnuc 4.36

CQng 73.307.359.257 73.307.359.257 104.515.265.990 104.515.265.990

T6NG CONG TY co PHAN xAY Dl)'NG DII~N VI~T NAM344 Phan Chau Trinh, Phuong Sinh Thuan,ouan Hai CMu, Thanh pho 8a Nang, Vi$t Nam

BAa cAo TAl CHiNH T6NG HOOPCho ky ke toan 6 thang ket thuc VaGngay 30106/2018

BAN THUY~T MINH BAa cAo TAl CHiNH CHQN LQC (TI~P THEa)

4.14. Chi phi tra tnroc dai hanT~ingay T~ingay

30/06/2018 01/01/2018VND VND

Cong cu, dl,mg cu cho phan bo 4.379.288.305 3.407.103.910Cac khoan khac 48.013.488 40.479.139

C<)ng 4.427.301.793 3.447.583.049

4.15. Tal san thu~ thu nh~p hoan lalT~ingay

30/06/2018VND

T~ingay01/01/2018

VND

Hi san thue thu nhap hoan lai lien quan den khoan chenhI$ch tarn thryi duoc khau tnr

1.238.935.418 1.041.472.224

C<)ng 1.238.935.418 1.041.472.224

4.16. Phal tra ngU'Qoiban ng~n han

4.17. NgU'Qoimua tra ti~n truoc ng~n hanT~ingay T~i ngay

30/06/2018 01/01/2018VND VND

42.815.897.075 41.428.636.00043.061.537.102 39.967.818.81726.034037.215

104.111.602.912 104.818.068.281

216.023.074.304 186.214.523.098

Cong ty TNHH MTV Co Khi Xay dl,mg Huy HoangBan QLDA cac cong trinh 8i$n Mie!n NamBan Quan Iy Dl,J'an Phat trien 8i$n ll,J'cCac doi tUQ'ng khac

C<)ng

26

TONG CONG TY co PHAN XAy DI,J'NGDII;N VII;T NAM344 Phan CMu Trinh, Phuonq Binh Thuan,ouan Hai ChElU,Thanh pho Da Nang, Vi$t Nam

BAo cAo TAl CHiNH TONG HQ'PCho ky k~ toan 6 thang k~t thuc VaGngay 30/06/2018


4.18. Thu~ va cac khoan phal thu/phal nQp Nha mrocT~i ngay 30/06/2018

VNDT~i ngay 01/01/2018

VNDTrong narn

VNDPhaithu Phai nop £)13nOp/Khautru

Thuegia tri gia langThuetieu th~d$e bietThuethu nhap doanhnghi$pThuethu nhap ca nhanCac leal thuekhac

31.302.676.837 31.302.676.837

1.996.078.246 4.257.634.417 2.559.068.897 297.512.72682.552.369 2.153.682.285 2.182.728.748 111.598.832

852.909.793 852.909.793

2.078.630.615 38.566.903.332 36.897.384.275 409.111.558CQng

4.19. Chi phi phai tra ng~n hanT~i ngay T~ingay

30/06/2018 01/01/2018VND VND

Uli vay phai tra 407.930.153 238.438.147Trlch truce chi phi cong trinh 96.547.195.769 41.602.937.518Trlch truce chi phi mua tru sa lam viec 2.173.436.096 2.173.436.096

Tnch truce chi phi rno] gioi 31.818.181.818Chi phi phai tra khac 444.637.434 804.614.422

CQng 131.391.381.270 44.819.426.183

4.20. Phai tra ng~n han khacT~ingay T~ingay

30/06/2018 01/01/2018VND VND

Kinh phi cong dean 300.273.834 482.731.304

Bao hiem Xc3 hoi 1.085.556 24.797.412

Co tuc phai tra 954.343.775 41.861.148.800

Cong ty Co phan Du llch Xanh Hue VNECO 2.497.919.811Phai tra khac 19.970.661 241 .741 .996

CQng 3.773.593.637 42.610.419.512

4.21. DI,I'phonq phai tra ng~n h~nT~ingay

01/01/2018VND

T~ingay30/06/2018

VND

Dl,I' phong bao hanh cong trinh xay dl,l'ng 3.979.597.458 2.221.003.167

2.221.003.1673.979.597.458CQng

27

T6NG CONG TY co PHAN xAY Dl)'NGflIt;N VIt;T NAM344 Phan Chau Trinh, Phuonq Blnh Thuan,Ouan Hai Chau, Thanh pho 8a Nang, Viet Nam

BAa cAo TAl cHiNH T6NG HQ'PCho ky ke toan 6 thanq ket thuc vao nqay 30106/2018

BAN THUYETMINHBAa cAo TAl cHiNH CHQNLQC (TIEPTHEa)

4.22. Vayva nQ'thue tal chinh

4.22.1. Ng~nhan

Vay ngan han:- Ngan hang TMCP Dau tu va Phat trien Vi$t Nam - CN Hai Van- Ngan hang TMCP Ngo<;lithU'O'ngVi$t Nam - CN Da Nang- Nqan hang TMCP Cong thU'O'ngVi$t Nam - CN Da Nang- Cong ty CP Chung khoan VNDIRECTNO'dai han den han tra:- Ngan hang TMCP Ngo<;lithU'O'ngVi$t Nam - CN Da Nang- Ngan hang TMCP Dau tU'va Phat tri~n Vi$t Nam - CN Hai Van

CQng


Trong narnVND

Gia tr! s6 c6 kha nangIranoGia tr! s6 c6 kha nang

tra no Tang


173.138.622.475 132 280.430.075 132.280.430.07510.264.694.215 11.364.694.215 11.364.694.2155.417.555.385 5.417.244.741 5.417.244.741

1.191.878 1.191.878 1.191.878

407.880.000 815.760.000 815.760.000500.000.000 500.000.000 500.000.000

189.729.943.953 150.379.320.909 150.379.320.909357.449.838.381=====

(2) Hqp dong tin dl,mgso 01/2018/242753/H8TD ngay 09 thang 01 nam 2018:

- H<;lnmuc tin dl)ng: 39.187.974.275 dong;- Thai h,;mcho vay: 6 thang ke tu ngay 9/1/2018 den ngay 9/7/2018;

- U3isuat vay: 6%/nam;

261.279.628.014 261.279.628.01449.569.014.218 49.569.014.2186.477.813.105 6.477.813.105

302.137.820.41448.469.014.2186.478.123.749

772.760.000 772.760.000 364.880.000

Vayngan hen Ngan himg TMCPDlw til' va Pbet tritm Vi~tNam- Chi nhent: Hili Van theo cac h9'Pdong:

(1) Hop dong tin dunq so 01/2018/242753/H8TD nqay 02 thang 04 narn 2018:

- H<;lnmuc tin dl)ng: 12.000.000.000 dong;_Thai h<;lncho vay: 6 thang ke tCl'ngay 2/4/2018 den ngay 2/10/2018;

- U3isuat vay: 6%/nam;- Ml,lcdich vay: Bu d~p thieu hl,lttai chinh t<;lmthai: Gop von dau tU';_Bao dam tifm vay: Hqp dong tien gl1i so 001/242753/H8TG/2018 ngay 8/1/2018 va so 002/242753/H8TG/2018 ngay 8/1/2018 tr! gia 60.000.000.000 dong.

318.099.215.337 318.099.215.337

28

TONG CONG TV co PHAN xA V DI)'NG £)I~N VI~T NAM344 Phan Chau Trinh, Phuonq Binh Thu$n,Ouan Hai CMu, Thanh ph6 8a Nang, Viet Nam



_Muc dich vay: Bu d~p thieu hut tai chinh tarn thai: Thanh toan tarn (Pngc6 tire narn 2017;

_ Bao dam tien vay: HQ'p dong tien gui 56 001/242753/H8TG/2018 nqay 8/1/2018 va 56 002/242753/H8TG/2018 nqay 8/1/2018 tri qia 60.000.000.000 dong.

(3) HQ'pdong tin dunq 56 02/2018/242753/H8TD nqay 05 thanq 04 narn 2018:

- HQn muc tin dunq: 20.000.000.000 dong;

- Thai han cho vay: 6 thanq ke tu nqay 5/4/2018 den ngay 5/10/2018;

- Lai suat vay: 6%/nam;- Muc dich vay: Bu dap thieu hut tai chinh tarn thai: T9m (rng chi tra tien den bu;

- Bao dam tien vay: HQ'p dong tien gui 56 32/2018/242753/H8TG nqay 20103/2018 tr] qia 20.000.000.000 dong.

(4) HQ'pdong tin dunq 56 03/2018/242753/H8TD nqay 06 thanq 04 narn 2018:

- H9n rrurc tin dunq: 10.000.000.000 dong;

- Thai han cho vay: 6 thanq ke tu nqay 6/4/2018 den nqay 6/10/2018;

- U3i suat vay: 6%/nam;- Muc dich vay: Bu dap thieu hl,lt tai chinh t9m thai: Thanh toan quyet toan kh6i 1U'Q'ngxtly I~p hoan thanh;

- Bao dam tien vay: HQ'p dong tien gui 56 34/2018/242753/H8TG ngay 26/03/2018 tri gia 10.000.000.000 dong.

(5) HQ'pdong tin dl,lng 56 05/2018/242753/H8TD ngay 16 thang 04 nam 2018:

- H9n m(rc tin dl,lng: 20.000.000.000 dong;

- Thai h9n cho vay: 6 thang ke tu ngay 16/4/2018 den ngay 16/10/2018;

- U~i 5uat vay: 6%/nam;- Ml,lc dich vay: Bu d~p thieu hl,lt tai chfnh t9m thai: Gop v6n dau tU';

_ Bao dam tien vay: HQ'p dong tien gui 56 001/242753/H8TG/2018 ngay 8/1/2018 tri gia 50.000.000.000 dong.

29

TONG CONG TY co PHAN XAy Dl)'NG DII~NVI~T NAM344 Phan ChElUTrinh, PhLPang Blnh Thuan,Ouan Hai cnau Thanh pho Da Nang, Viet Nam

BAa cAo TAl CHiNH TONG HQ'PCho ky ke toan 6 thang ket thuc vao ngay 30/06/2018

BAN THUYET MINH BAa cAo TAl cHiNH CHQN LQC (TIEP THEa)

(6) HQ'p dong tin dunq han rrurc so 09/2017/242753/H£HO ngay 25 thanq 07 narn 2018:

- H<;:Inrmrc tin dunq: 500.000.000.000 dong;

- Thai han cho vay: DEm nqay 31/07/2018;

- U3i suat vay: DLPQ'cquy dinh trong tLl'ng hop dong tin dl,lng cu the theo che do lai suat cua Nqan hang tLl'ng thai ky;

- Muc dich vay: Bo sung von ILPUdong, bao lanh, rno LlC;

_ Bao dam tien vay: Cac hop dong cam co/the chap/bao lanh/ky quy (qoi chung la HQ'p dong bao dam) dLPQ'cgiao ket truoc nqay, cung nqay hoac sau nqay cua HQ'pdong nay rna dieu khoan ve pharn vi bao dam cua (cac) hop dong bao dam bao gam hop dong nay.

Vay ngan hen Ngfm hlmg TMCPNgo9i tturonq Vi~t Nam - Chi nhenh f);} Nang theo cac hC}'pdong:

(1) HQ'p dong tin dunq tLl'ng lan so 42/2016NCB-KHDN nqay 19 thanq 04 narn 2016:

- H<;:Inmire tin dunq; 50.000.000.000 dong;

_Thai han cho vay: 9 thanq ke tLl' ngay rut von den ngay ben vay tra xong nQ'tinh cho tLl'ng I~n rut von va dLPQ'Cghi tren giay nh$n nQ';

_ Lai suat vay: Thea th6ng bao cGa ben vay tLl'ng thai ky, dLPQ'cghi tren giay nh$n nQ't<;:lithai diem rut von va dLPQ'cco dinh trong suot thai gian vay von;

- Ml,lc dich vay: Thanh toan chi phi thi c6ng g6i th~u so 11;

- Bao dam tien vay: 04 xe 6 t6 da qua SLf dl,lng va 03 16dat so 78, 79, 80 dLPangThich Quang Duc, Qu$n Lien Chieu, Da Nang.

(2) HQ'pdong tin dl,lng tLl'ng I~n so 13/2017NCB-KHDN ngay 13 thang 01 nam 2017:

- H<;:Inmuc tin dl,lng: 17.800.000.000 dong;

_Thai h<;:lncho vay: 6 thang ke tLl' ngay rut von den ngay ben vay tra xong nQ'tinh cho tLl'ng I~n rut von va dLPQ'Cghi tren giay nh$n nQ';

_ Lai suat vay: Theo th6ng bao cGa ben vay tLl'ng thai ky, dLPQ'cghi tren giay nh$n nQ't<;:lithai diem rut von va dLPQ'Cco dinh trong suot thai gian vay von;

- M0c dich vay: Thanh toan chi phi thi c6ng cac g6i th~u;

_ Bao dam tien vay: 04 xe 6 t6 da qua SLf dl,lng va 03 16dat so 78, 79, 80 dLPangThich Quang Duc, Qu$n Lien Chieu, Da Nang.

(3) HQ'pdong tin dl,lng tLl'ng I~n so 14/2017NCB-KHDN ngay 17 thang 01 nam 2017:

- H<;:Inmuc tin dl,lng: 22.000.000.000 dong;

_Thai h<;:lncho vay: 9 thang ke tLl' ngay rut von den ngay ben vay tra xong nQ'tinh cho tLl'ng I~n rut von va dLPQ'Cghi tren giay nh$n nQ';

30

TONG CONG TY co PHAN XAy Dl)'NG DIt;N VIt;T NAM344 Phan Chau Trinh, Phuonq Blnh Thuan,Ouan Hai Chau, Thanh pho Da Nang, Viet Nam

BAa cAo TAl CHiNH TONG HQ'PCho ky ke toan 6 thang ket thuc vao ngay 30/06/2018


_ Lai suat vay: Theo thong bao cua ben vay tLl'ng thai ky, duoc ghi tren giay nhan no t<;lithai dillm rut von va duoc co djnh trong suet thai gian vay von;

- Muc dlch vay: Thanh toan chi phi thi conq g6i thau so 11;

_ Bao dam tien vay: 04 xe a to da qua Slr dunq va 03 10dat so 78, 79, 80 dU'ang Thich Quang Due, Ouan Lien Chieu, Da Nang.

(4) HO'pdong cho vay tung Ian ngan han so 12/2018/vCB-KHDN nqay 26 thanq 02 narn 2018:

- Han mire tin dunq: 38.000.000.000 dong;

_Thai han cho vay: 9 thanq ke tu nqay tiep theo cua nqay giai nqan von vay va diroc ghi tren giay nhan no:

_ Lai suat vay: Theo thong bao cua ben vay tung thai ky, dtroc ghi tren giay nhan no tai thai diem rut von va duoc co dinh trong suet thai gian vay von;

- Muc dlch vay: Thanh toan chi phi thi cong cac g6i thau;

_ Bao dam tien vay: HO'p dong bao dam so 110/NHNT-8N ngay 20/09/2007, so 10/2016/vCB-8N ngay 14/04/2016.

Vay ngan h~n Ngan hang TMCPCong thLPongViiji Nam - Chi nhtmh fJa Nang theo cae hC)'pdong:

(1) HO'pdong tin dl,lng so 03/2016-H8TD/NHCT448-VNECO ngay 29 thang 01 nam 2016:

- H<;lnmuc tin dl,lng: 65.000.000.000 dong;

- Thai h<;lncho vay: 9 thang theo tung giay nh~n nO';

_ Lai suat vay: 8U'O'c ghi tren tLmg giay nh~n nO'. U3i suat cho vay t<;lithai dillm ky hO'p dong la 9.5%/nam va chi co gia tri cho ky tinh lai dau tien doi v&i nhCrng khoangiai ngan phat sinh t<;lingay ky hO'p dong;

- Ml,lc dich vay: Thanh toan cho cong trinh thi cong dU'ang day di$n g6i thau so 7;

- Bao dam tien vay: HO'p dong the chap quyen tai san so 300030265/2015/02 ngay 20/01/2016.

(2) HO'pdong tin dl,lng so 04/2016-H8TD/NHCT448-VNECO ngay 29 thang 01 nam 2016:

- H<;lnmuc tin dl,lng: 55.000.000.000 dong;

- Thai h<;lncho vay: 9 thang theo tung giay nh~n nO';

_ Lai suat vay: 8U'O'c ghi tren tung giay nh~n nO'. U3i suat cho vay t<;lithai dillm ky hO'p dong la 9.5%/nam va chi c6 gia tri cho ky tinh lai dau tien doi v&i nhCrng khoangiai ngan phat sinh t<;lingay ky hO'p dong. Sau d6 lai suat cho vay dU'O'cxac dinh va dieu chinh 1 thangl 1 Ian;

- Ml,lc dich vay: Thanh toan cho cong trinh thi cong dU'ang day di$n g6i thau so 5;

- Bao dam tien vay: HO'pdong the chap quyen tai san so 300030265/2015/02 ngay 20/01/2016.

31

T6NG CONG rv co PHAN xA Y Dt,J'NGDn~NVII:;T NAM344 Phan cnau Trinh, PhU'erng Sinh Thu$n,Ouan Hai Chau, Thanh pho £)a NEing, Vi$t Nam

BAo cAo TAl cHiNH T6NG HOOPCho ky ke toan 6 thang ket thuc vao ngay 30106/2018


4.22.2. Dili hanT~i ngay 30/06/2018 Trong nam T~i ngay 01/01/2018

VND VND VND

Gia tr] s6 co kha nang Tang Giarn Gia tri s6 c6 kha nangtra no tra no

929955.940 929.955940 364.880.000 1.294.835.940 1.294.835.940

929.955.940 929.955.940 364.880.000 1.294.835.940 1.294.835.940

Vay dai han:- Ngan hang TMCP Ngo9i thU'O'ngVi$t Nam - CN Da Nang

CQng

Vay dai han Nqan hang TMCP Nqoai thuonq Vi$t Nam - Chi nhanh Da Nang theo 2 hoopdong:

(1) HOOpdong tin dunq theo dl,l' an dau ttr phat trien so 232/2015NCB-KHDN ngay 24 thanq 07 narn 2015:

- H9n rnuc tin dunq: 3.761.800.000 dong;

- Thoi han cho vay: 60 thanq ke tLl' nqay rut von;

_ U3i suat vay: Theo thong bao cua Nqan hang trang tLl'ng tho'i ky, duoc ghi tren giay nhan no tai thoi diem rut von va dU'O'cdieu chTnh 1 quyl 1 Ian;

_Muc dich vay: Thanh toan chi phi dau tu dl,l' an nang cao nang Il,I'cthiet bi thi cong;

_Bao dam tien vay: Tai san hlnh thanh tLl' von vay va cac tai san dam bao dU'O'cquy dinh trong cac hoopdong the chap kem theo hoopdong nay.

(2) Hoopdong tin dl,lng theo dl,l' an dau tU' phat trien so 314/2013NCB-KHDN ngay 19 thang 11 nam 2013:

- H,;mmlfc tin dl,lng: 430 000.000 dong;

- Theri h9n cho vay: 60 thang ke tLl' ngay rut von;

_U3i suat vay: Theo thong bao cua Ngan hang trong tCmg theri ky, dU'O'cghi tren giay nh$n nO't9i theri diem rut von va dU'O'cdieu chTnh 1 quyl 1 Ian;

- Ml,lc dich vay: Thanh toan tien mua xe ban tai Mitsubishi;

_ Bao dam tiE!nvay: Tai san hlnh thanh tLl' von vay va cac tai san dam bao dU'O'cquy dinh trong cac hoopdong the chap kem theo hoopdong nay.

32

T6NG CONG TY co PHAN xA.Y Dl)'NG DII~N VieT NAM344 Phan Chau Trinh, PhU'cyng Binh Thuan,ouan Hai CMu, Thanh pho Da Nang, Viet Nam

BAo cAo TAl CHiNH T6NG HQ'PCho ky ke toan 6 thang ket thuc VaG ngay 30106/2018


4.23. Vim chu sa hffu

4.23.1. Bang d6i chieu bi~n dQng cua vim chu sa hffucac khoan mue thu6e vbn chu 50> hfpu

LQ'inhu~nVbn gop cua Th~ng duvbn Vbn khac cua Quy d~u tU' sau thu~chu 50> hfpu ell ph~n chu 50> hfpu ce phieu quy phat trien chua phan phbi CQng

VND VND VND VND VND VND VND

T",i ngay 01/01/2017 904.329.530.000 2.522.600.000 6.340.505.143 (28.712.098.397) 11.985.555.466 79.150.110.873 975.616.203.085l.ai trong 6 thang dau narn truce 80.103.861.301 80.103.861.301Trich quy khen thU'ang,phuc lQ'i (2.665.687.576) (2.665.687.576)

T",i ngay 30/06/2017 904.329.530.000 2.522.600.000 6.340.505.143 (28.712.098.397) 11.985.555.466 156.588.284.598 1.053.054.376.810La trong 6 thang cuoi narn truce (8.498.269.916) (8.498.269.916)Mua co phieu quy (58.207.138.139) (58.207.138.139)Chia co tLi'c (40.967.016.500) (40.967.016.500)

T~i ngay 01/01/2018 904.329.530.000 2.522.600.000 6.340.505.143 (86.919.236.536) 11.985.555.466 107.122.998.182 945.381.952.255Lai trong 6 thang dau narn nay 70.312.281.352 70.312.281.352Trich quy khen thU'ang,phuc loi (3.580.279.570~ (3.580279.570~T~i ngay 30/06/2018 904.329.530.000 2.522.600.000 6.340.505.143 (86.919.236.536) 11.985.555.466 173.854.999.964 1.012.113.954.037

(*) Nghi quyet HOi dong quan tri so 24 NQNNECO-HDQT nqay 10108/2018 da thong qua viec tarn ung co tuc dQ't 1 nam 2018 bc!lngtien vCYitll$ 5%/m$nh gia, tU'O'ngdU'O'ng500 dong/co ph~m.

33

TONG CONG TY co PHAN XAy Dl)'NG £lIeN VieT NAM

T~ingay01/01/2018ce phi~'u

344 Phan Chau Trinh, PhU'ong Blnh Thuan,ouan Hai Chau, Thanh pho Da Nang, Viet Nam

BAa cAo TAl CHiNH TONG HOOPCho ky ke toan 6 thang ket thuc vao ngay 30106/2018


4.23.2. Chi ti~t vbn gop ella chu so hfru

T~i ngay T~ingay30/06/2018 01/01/2018

VND VND

PYN ELITE FUND (NON-UCITS) 76.257.060.000 76.257.060.000

Ba La My PhU'oong 48.429.700.000 48.429.700.000Cac c6 dong khac 694.653.570.000 694.653.570.000Co phieu quy 84.989.200.000 84.989.200.000

C9n9 904.329.530.000 904.329.530.000

4.23.3. ce phieuT~ingay

30/06/2018ce phi~u

So lU'oongco phieu dang ky phat hanhSo lU'oongco phieu da ban ra cong chunq:cd phifW phd thongcd phi§u U'U oai (loei OU'Q'C phBn toet la vim chi] sa hiru)

So lU'oongco phieu duoc mua lai (co phieu quy)cd phi§u phd thongcd phi§u U'U oai (Io?i OU'Q'C phBn loei la von chi] sa niru)

So lU'oongco phieu dang hru hanhcd phi§u phd thOngcd phi§u U'U oai (toei OU'Q'C phBn loei la von chi] sa hCfu)

M$nh qia co phieu dang luu hanh: 10.000VND

90.432.95390.432.953

90.432.95~ I8.498.920

8.498.92~1

81.934.033

81.934.03~ I

4.24. Doanh thu ban hang va eung cap dieh Vl;IKy nay

VND

Doanh thu cung cap dich Vl,lDoanh thu kinh doanh bat dong sanDoanh thu hoopdong xay dl,mgDoanh thu khac

2.763.965.47171.024.600.142

265.432.887.378

C9n9 339.221.452.991

90.432.95390.432.953

90.432.95~ I8.498.920

8.498.92~I81.934.033

81.934.03~ I

Ky trU'aeVND

208.658.732.304233.460.844.510

704.778.400

442.824.355.214

34

TONG CONG TV co PHAN xAv Dl)'NG f)1~N VI~T NAM

Ky tnrocVND

344 Phan Chau Trinh, Phuang Binh Thuan,Ouan Hai CMu, Thanh pho 813N~ng, Vi$t Nam

BAa cAo TAl CHiNH TONG HQ'PCho ky ke toan 6 thang ket thuc VaGngay 30106/2018

BAN THUVET MINH BAa cAo TAl CHiNH CHQN LQC (TIEP THEa)

4.25. Gia vim hang banKy nay

VND

Gia von cung cap dich vuGia von kinh doanh bat dong sanGia von hop dong xay dl,mgGia von khac

4.573.095.51461.876.812.879

252.948.561.861

CQng 319.398.470.254

4.26. Doanh thu hoat dQng tai chinhKy nay

VND

Lai tien gui, tien cho vaycs tuc, lQ'inhuan duoc chiaLai tl) heat dong chuyen nhlfQ'ng vonLai chenh lech ty gia danh gia tai cuoi ky

6.714.347.6452.838.993.600

70.846.406.848692.185

CQng 80.400.440.278

4.27. Chi phi tal chinhKy nay

VND

Chi phi lai vayLa tl) heat dong chuyen nhlfQ'ng vonLa chenh lech ty gia do danh gia lai so dv cuoi kyTrich lap dl,J'phong dau tlf tai chinhHoan nhap dl,J'phOng dau tlf tai chinh

8.088 040.3481.877.906.303

1.049.457.733(60.315.644.575)

CQng (49.300.240.191 )

4.28. Chi phi ban hangKy nay

VND

Chi phi quang cao, moi gi6'i 31.835.681.818

CQng 31.835.681.818

61.163.647.025207.712.501.124

704.778.400

269.580.926.549

Ky tnrocVND

4.461.604.7237.455.157.6001.674.260.140

13.591.022.463

Ky truocVND

5.705.149.72837.216.6401.178.171

16.898.000(1.538.574.097)

4.221.868.442

Ky trU'&cVND

2.500.000

2.500.000

35

Ky nayVND

Ky truocVND

TONG CONG TY co PHAN xAY Dl)'NG DleN vier NAM344 Phan Chau Trinh, PhU'CrngSinh Thuan,Ouan Hai Chau, Thanh ph6 8a Nang, Viet Nam



4.29. Chi phi quan Iy doanh nghi~pKy nay Ky tnroc

VND VND

Chi phi nhan vien quan Iy 8.852.893.385 9.632.480.776Chi phi dl,l' phonq 29.000.000.000 50.728.000.000Cac khoan khac 6.170.918.084 12.728.274.596

C('>ng 44.023.811.469 73.088.755.372

4.30. Thu nhap khac

Thu nhap thanh Iy tai sanChenh lech dinh gia tai san gop vonThu nhap ttY phat vi pharn hop dongCac khoan khac

48.000.0006.060.188.313

430.816.196860.294.198 300.987.764

6.409.176.077C('>ng 1.291.110.394

4.31. Chi phi khacKy nay Ky tnroc

VND VND

563.729.000 788.039.9395.451.667.000

48.000.0006.985.134 6.109.634

12.113.848

12.113.604 7.671.093

582.827.738 6.313.601.514

Chi phi conq trinh khong quyet toanPhat vi pharn tien do thuc hien du' anChi phi thanh Iy tai sanChi phi phat cham nop bao hiernChi phi phat cham nop do cham ke khai thue eho nhathau nuoc nqoaiCac khoan khac

CQng

4.32. Chi phi san xuat kinh doanh theo y~u tilKy nay Ky tnl'&c

VND VND

Chi phi nguyen li$u, v$t li$u 102.438.917.834 100.170.827.905

Chi phi nhan eong 10.570.373.401 9.632.480.776

Chi phi kh~lUhao tai san e6 dinh 2.728.739.517 1.940.316.245

Chi phi dieh Vl,l mua ngoai 214.675.630.078 216.757.292.329

Chi phi khae b~ng tiem 6.687.212.159 3.497.489.079

CQng 337.100.872.989 331.998.406.334

36

TONG CONG TY co PHAN xAY DI,J'NGDII~NVI~T NAM344 Phan Chau Trinh, PhU'cyngSinh Thuan,Ouan Hai Chau, Thanh pho Da Nang, Vi$t Nam Cho ky ke toan 6 thang ket thuc VaGngay 30106/2018

sAo cAo TAl CHiNH TONG HQ'P

BAN THUYET MINH BAa cAo TAl CHiNH CHON LOC (TIEP THEa)

4.33. Chi phi thu~ thu nhap doanh nghi~p hi~n hanh

LQ'inhuan ke toan truoc thue trong narnConq: Cac khoan dieu chlnh tang- Chi phi khOng h9'P Iy, h9'P I?Tru: Cac khoan dieu chlnh giam- Co toe, 19'inhuen GLf9'eehiaThu nhap chiu thue TNDN- Thu nMp tCPhoet Gong SXKD- Thu nh?p tCPnoet Gong ctiuyen nhLf9'ng bM Gong sanChuyen 10(heat dong SXKD)Thu nhap tfnh thue TNDN- Thu nh?p tCPbeet Gong SXKD- Thu nh?p tCPhoet Gong ehuyen nhLfQ'ng b~t Gong sanChi phi thue TNDN- Thu6 TNDN eva beet Gong SXKD- Thu6 TNDN eva beet Gong cnuyen nhLf9'ng bat Gong san- Thu6 TNDN tern nop 1% eva host Gong Bf)S

Chi phi thue thu nh~p doanh nghi~p hi~n hanh

4.34. 56 ti~n di vay thl:"Cthu trong narn

Tien thu tLPdi vay theo khe U'6'ethong thU'cyng

CQng

4.35. 56 ti~n da thuc tra g6c vay trong nam

Tien tra nO'goe vay thea khe U'6'ethong thU'cyng

CQng

Ky nay Ky tnrocVND VND

74.372.452.575 109.616.901.877207.026.270 5.588.931.618207.026.270 5.588.931.618

2.838.993.600 7.455.157.6002.838.993.600 7.455. 157.60071.740.485.245 107.750.675.89562.592.697.982 (39.744.409.384)9.147.787.263 147.495.085.27951.439.629.13120.300.856.114 107.750.675.89511.153.068.851 (39.744.409.384)9.147.787.263 147.495.085.2794.257.634.417 29.845.294.9282.230.614.4391.829.557.453 29.513.040.576197.462.525 332.254.352

4.257.634.417 29.845.294.928

Ky nayVND

Ky truocVND

357.084.958.381 236.315.640.315

357.084.958.381 236.315.640.315

Ky nayVND

Ky trU'acVND

189.729.943.953 174.911.095.608

189.729.943.953 174.911.095.608

37

TONG CONG TV co PHAN xAv Dl,I'NG DII;:N VII;:T NAM344 Phan Chau Trinh, PhU'cmg Blnh Thu$n,ouan Hai Chau, Thanh pho 8a Nang, Viet Nam



4.36. Bao cao bQ ph~n

Nharn phuc vu rnuc dich quan Iy, Tong Conq ty phan chia heat dong cua mlnh thanh cac bo phan chinh yeu theo linh vue san xuat kinh doanh nhu sau: H09tdong xay lap, heat dong bat dong san, heat dong kinh doanh khac.

Cho ky k~ toan 06 thanq kM thuc ngay 30/06/2018:Hoat dQng xay I~p Hoat dQng b§t dQng san HoatdQng kinh doanh khac T6ng cQng

_____ --=-V:..:,N=-D V.:...:N~D=_ VND ..:;_V.;..:N~D

Doanh thu thuan tCrban hang ra ben nqoaiDoanh thu thuan giCi'acac bo phanGia von cua bO phanLQ'i nhuan tiP hoat dQng kinh doanh

265.432.887.378 71.024.600.142 2.763.965.471 339.221.452.991

252.948.561.86112.484.325.517

61.876.812.8799.147.787.263

4.573.095.514(1.809.130.043)

319.398.4 70.25419.822.982.737

Tai san bo phan tai nqay 30106/2018Tai san khonq phan boT6ng tal san

341.984.744.739 253.950.292.427 11.046.432.554 606.981.469.7201.162.779.575.7911.769.761.045.511

NO' phai tra bo ph$n t9i ngay 30106/2018NO'phai tra khong phan boT6ng nQ' phai tra

212.257.841.907 150.964.238.605 775.123.980 363.997.204.492393.649.886.982757.647.091.474

38

T6NG CONG TV co PHAN XA.V Dl,J'NG Dn;:N Vn;:T NAM344 Phan Chau Trinh, PhU'ang Binh rnuan,Ouan Hai Chau, Thanh pho Da Nang, Vi$t Nam

BAo cAo TAl CHiNH T6NG HQ'PCho ky ke toan 6 thang ket thuc vao ngay 30/06/2018


Cho ky k~ toan 06 thang k~t thuc ngay 30/06/2017:Hoat dQng xay I~p Hoat dQng belt dQng san Hoat dQng kinh doanh khac T6ng cQng

____________v~N~D~ V~N~D~ VND ~V~N~D~

Doanh thu thuan tu ban hang ra ben nqoaiDoanh thu thuan giCl'acac bo phanGia von cua bO phanLQ'i nhuan tll' hoat dQng kinh doanh

233.460.844.510 208.658.732.304 704.778.400 442.824.355.214

207.712.501.12425.748.343.386

61.163.647.025147.495.085.279

704.778.400 269.580.926.549173.243.428.665

Tal san b(>phan tai nqay 01/01/2018Tai san kh6ng phan beT6ng tal san

205.011.790.723 274.910.580.879 11.763.971.914 491.686.343.516992.910.450.989

1.484.596.794.505

NQ'phai tra bo phan tai nqay 01/01/2018NQ' phai tra kh6ng phan beT6ng nQ' phai tra

154.844.262.897 175.738.599.871 722.557.677 331.305.420.445207.909.421.805539.214.842.250

39

TONG CONG TY CO PHAN xAY Dl)'NG £)II~N VIE;T NAM344 Phan Ghau Trinh, Phuonq Binh Thu$n,ouan Hai GMu, Thanh pho £)a N~ng, Viet Nam



4.37. Thong tin v~ cac ben co lien quan

Danh sach cac ben lien quan1. Gong ty GP Xay dl,mg di$n VNEGO 32. Gong ty GP Xay dl,J'ngdi$n VNEGO 43. Gong ty GP Xay dl,J'ngdi$n VNEGO 84. Gong ty GP Xay dl,J'ngdi$n VNEGO 125. Gong ty TNHH Dien Gi6 Thuan Nhien Phong 16. Gong ty TNHH £)i$n M$t Troi VNEGO - H6a Th~ng7. Gong ty TNHH MTV Dien M$t Troi VNEGO - Vinh Long8. Gong ty TNHH MTV Bat dong san - Du lich VNEGO9. Gong ty GP Xay dl,J'ngdi$n VNEGO 210. Gong ty GP Xay dl,J'ngdi$n VNEGO 711. Gong ty GP Xay dunq di$n VNEGO 1012. H£)QT va Ban Tong Giarn doc

M6i quan heGong ty canGong ty canGong ty canGong ty canGong ty canGong ty canGong ty canGong ty canGong ty lien ketGong ty lien ketGong ty lien ketNMn SI,J' quan Iy chu chot

Tai nqay lap bang can doi ke toan, so duophai thu vo'i cac ben lien quan nhu' sau:T~ingay

30/06/2018VND

T~ingay01/01/2018

VNDTra truce cho ngU'Criban:Gong ty GP Xay dl,J'ngdien VNEGO 3Gong ty GP Xay dl,J'ngdi$n VNEGO 10Gong ty GP Xay dl,J'ngdi$n VNEGO 12

252.684.5075.599.189.336762.723.137

CQng 6.614.596.980

T~ingay30/06/2018

VND

T~ingay01/01/2018

VNDPhai thu ve cho vay:Gong ty GP Xay dl,J'ngdien VNEGO 12 4.077.333.333

CQng 4.077 .333.333

T~ingay30/06/2018

VND

T~ingay01/01/2018

VND

Phai thu khac:Gong ty GP Xay Dl,J'ngdi$n VNEGO 8Gong ty GP Xay Dl,J'ngdi$n VNEGO 12Gong ty TNHH MTV Bat dong san - Du Iich VNEGOGong ty TNHH £)i$n Gi6 Thu$n Nhien Phong 1Gong ty TNHH £)i$n M$t TrCriVNEGO - H6a Th~ngGong ty TNHH MTV £)i$n M$t TrCriVNEGO - VinhLong

221.210.000943.209.48923.710.108

202.314.237.446423.321.964

1.034.657.413

221.210.0001.798.610.000

1.000.000202.123.231.349

204.144.051.349CQng 204.960.346.420

40

TONG CONG TV CO PHAN xAv Dl,I'NG DI~N VI~T NAM344 Phan Chau Trinh, PhU'ong Binh Thuan,Ouan Hai CMu, Thanh pho Da N~ng, Vi$t Nam

BAa cAo TAl CHiNH TONG HQ'PCho ky ke toan 6 thang ket thuc VaGngay 30106/2018

BAN THUVET MINH BAa cAo TAl cHiNH CHQN LQC (TIEP THEa)

T~ingay30/06/2018

VNDPhai tra ngU'ai ban:Cong ty CP Xay dl,l'ng di$n VNECO 2Conq ty CP Xay dl,l'ng di$n VNECO 4Conq ty CP Xay dl,l'ng dien VNECO 7Cong ty CP Xay dl,l'ng di$n VNECO 8Cong ty CP Xay dl,l'ng dien VNECO 3Cong ty CP Xay dl,l'ng di$n VNECO 10Conq ty CP Xay dl,l'ng di$n VNECO 12

7.390.422.4588.265.857.2151.257.680.0327.757.978.421

C(>ng 24.671.938.126

Trong narn, Tong Cong ty da c6 cac giao dich chu yeu voi cac ben lien quan nhu sau:Ky nay

VNDCho vay:Cong ty CP Xay dl,Pngdien VNECO 12 4.077.333.333

C(>ng 4.077 .333.333

Ky nayVND

Lai cho vay:Cong ty CP Xay dl,l'ng di$n VNECO 12 77.333.333

C(>ng 77.333.333

Ky nayVND

Co tire duoc chia:Cong ty CP Xay dl,l'ng di$n VNECO 2Cong ty CP Xay dl,l'ng dien VNECO 3Conq ty CP Xay dl,Pngdi$n VNECO 4Cong ty CP Xay dl,l'ng dien VNECO 8Cong ty CP Xay dl,l'ng di$n VNECO 10Cong ty CP Xay dl,l'ng di$n VNECO 12

339.537.500908.143.600562.602.000

240.000.000788.700.000

C(>ng 2.838.983.100

Ky nayVND

Mua khoi 1U'Q'ngxay I~p, v$t tU':Cong ty CP Xay dl,l'ng di$n VNECO 3Cong ty CP Xay dl,l'ng di$n VNECO 4Cong ty CP Xay dl,l'ng di$n VNECO 8Cong ty CPXay dl,l'ng di$n VNECO 12Cong ty CP Xay dl,l'ng di$n VNECO 2Cong ty CP Xay dl,l'ng di$n VNECO 7Cong ty CP Xay dl,l'ng di$n VNECO 10

11.273.425.13013.735.103.02210.704.504.24611.110.468.4237.096.886.259

15.972.004.737

69.892.391.817C(>ng

T~ingay01/01/2018

VND

10.047.566.8958.805.407.7881.140.713.433

26.467.101.9521.574.172.2526.856.460.8624.891.085.190

59.782.508.372

Ky truocVND

Ky trU'&cVND

Ky tnrocVND

1.154.427.5001.257.429.6001.125.204.0001.510.213.500360.000.000

1.577.400.000

6.984.674.600

Ky trU'&cVND

2.709.319.12918.083.964.70543.611.628.2601.481.697.4286.422.627.2866.105.045.4655.498.799.726

83.913.081.999

41

TONG CONG TY CO PHAN xAY Dl,I'NGDI~N VI~T NAM344 Phan CMu Trinh, PhuCrng Binh Thuan,ouan Hai ChElU,Thanh pho Da N~ng, Viet Nam

BAo cAo TAl CHiNH TONG HOOPCho ky ke toan 6 thang ket thuc vao ngay 30106/2018


Thu lao cua Hoi d6ng quan tr!, thu nhap cua Ban Tong Giam doc va cac nhan vien quan Iy chu chotkhac duoc huang trong ky nhu' sau:

Ky nay Ky tnrocVND VND

Thu lao HDQT 228.000.000 241.696.000Thu nhap Ban Tong Giarn doc 1.938.808.000 1.531.821.000

4.38. Thu nh~pBan ki~msoatKy nay Ky tnroc

VND VND

Tien luO'ng va chi phl heat dong 159.000.000 177.540.000

4.39. Cong cl:I tal chinh

Trong qua trlnh heat dong, Tong Cong ty co the co cac rui ro tai chlnh nhu sau:

• Rui ro tin dunq: La kha nang rna khach no S8 khong hoan tra toan bo hoac mot phan cac khoanvay, hoac S8 khong hoan tra dung han va do do S8 dua den mot khoan 10cho Tong Cong ty.

• Rui ro thanh khoan: La rui ro rna Tong Cong ty co the khong co hoac khong co kha nang co tien khic~n va do do S8 g~p kho khan trong vi$c dap ling cac nghia Vl,l co lien quan den cac khoan congnO'tai chfnh.

• Rui ro thi tfU'Crng: La rui ro ma gia tri cua cac cong Cl,l tai chfnh S8 bien dong ve m~t gia tri hO'P Iyho~c dong tien trong tuO'ng lai do nhCmg bien dong ve gia ca tren thi thi truCrng. Ve cO' ban, TongCong ty co the co cac rui ro thi tfU'Crngsau:

+ Rui ro lai suat+ Rui ro tien t$

De quan Iy mot cach co hi$u qua cac rui ro tren, Ban Tong Giam doc cua Tong Cong ty da phe duy$tnhCmg chien luO'c Cl,lthe de quan Iy nhOng rui ro nay phu hO'Pvai ml,lCtieu hO<;ltdong cua Tong Congty. NhOng chien luO'c nay dua ra nhOng huang dan doi vai ml,lC tieu ngan h<;lnva dai h<;lnva nhOnghanh dong S8 duO'c thl,fc hi$n de quan Iy nhOng rui ro tai chfnh cua Tong Cong ty. NhOng huang danchu yeu bao g6m:

• Toi thieu hoa cac rui ro ve gia, rui ro tien t$ va rui ro lai suat doi vai tat ca cac giao dich;• Tat ca cac hO<;ltdong quan Iy rui ro tai chfnh duO'c thl,fc hi$n va giam sat (1mlic do t$p trung;• Tat ca cac hO<;ltdong quan Iy rui ro tai chfnh duO'c thl,fc hi$n tren cO' sa nhat quan, th$n trQng va

theo nhOng thong 1$thi tfU'Crngtot nhat.

42

TONG CONG TY co PHAN XAy Dl)'NG DIt;N VIt;T NAM344 Phan ChEIUTrinh, Phuong Binh Thuan,Ouan Hai Chau, Thanh ph6 Da N§ng, Viet Nam

BAo cAo TAl CHiNH TONG HQ'PCho ky k~ toan 6 thang ket thuc vao ngay 30106/2018


Bang duai day trinh bay t6m tM tai san tai chlnh va conq no tai chinh theo tung 1091:Ti1Iingay

30/06/2018VND

Tal san tai chfnh:Tien va cac khoan tll'O'ngdll'O'ngtienPhai thu khach hang va phai thu khac8~wtu tai chinhPhai thu ve cho vay

46.238.493.838770.840.758.088306.000.000.000

4.077.333.333

CQng 1.127.156.585.259

Cong no tai chlnh:Cac khoan vayPhai tra nqiroi ban va phai tra khacChi phf phai tra

319.029.171.27776.779.593.504131.391.381.270

CQng 527.200.146.051

T~ingay01/01/2018

VND

37.339.359.575567036.310.499160.000.000.000133.047.636.758

897.423.306.832

151.674.156.849146.618.156.78644.819.426.183

343.111.739.818

Tong Conq ty kiern scat rui ro tin dl,mgb~ng each xac dinh han rnuc rui ro cho tung khach hang. TongConq ty dang ap dl,mgchinh sach chi giao dich vai khach hang dang tin c~y ve mat tin dl,mg.Khong c6nhCl'ngtap trung quan trong ve rui ro tin dunq.

Rui ro thanh khoim

Tong Cong ty quan Iy rui ro thanh khoan tren cO'sa ngay d~n h9n dll'O'Cmong dO'i.

Bang dll'ai day phan UchnO'tai chfnh theo ngay d~n h9n con 19itheo hO'Pdong:Vay va nQ' NQ'phili tril

VND VND-----------------Dll'ai 01 namTren 1 nam

318.099.215.337929.955.940

208.170.974.774

Ti1Iingay 30/06/2018 319.029.171.277 208.170.974.774

Dll'ai 01 namTren 1 nam

150.379.320.9091.294.835.940

191.437.582.969

T~i ngay 01/01/2018 151.674.156.849 191.437.582.969

CQngVND

526.270.190.111929.955.940

527.200.146.051

341.816.903.8781.294.835.940

343.111.739.818

Tong Cong ty dl,J'ki~n se thanh toan tat ca cac khoan nO'khi d~n h9n. 8e dap ung cac cam k~t thanhtoan nay, Tong Cong ty dl,J'ki~n cac h09t dong kinh doanh se t90 ra du dong tien vao.

. Rui ro lai suat

Tong Cong ty chiu rui ro lai suat d6i vai cac hO'Pdong vay theo lai suat tha noi. Bang dll'ai day cungcap chi ti~t cac khoan nO'theo tung 109ilai suat:

43

TONG CONG TY CO PHAN xAY Dl,J'NG £)I~NVI~T NAM344 Phan Chau Trinh, Phuong Blnh Thuan,Ouan Hai Chau, Thanh pho Da Nang, Viet Nam

sAo cAo TAl CHiNH TONG HQ'PCho ky ke toan 6 thang ket thuc vao ngay 30106/2018

sAN THUYET MINH sAo cAo TAl CHiNH CHQN LQC (TIEP THEO)

Tt;li ngay30106/2018

VND

Tt;li ngay01/01/2018

VNDNO'tai chfnh:

Theo lai suat co dinhTheo lai suat tha noi

317.326.455.3371.702.715.940

149.063.560.9092.610.595.940

4.40. cac sl:l' ki~nphat sinh sau ngay k~t thuc ky k~ toan

Kh6ng co cac SI! ki$n quan trong xay ra sau nqay ket thuc ky ke toan den nqay phat hanh bao cao taichfnh.

£)oan £)(Pe H6ngT6ng Giarn dOcDa Nang, ngay 20 thBng 08 nem 2018

Tran Quang C~nK~ toan tnl'ang

vs QuangNgll'cYi I~p

44

RSM Vietnam5th Floor, SaiGon 3 Building140 Nguyen Van Thu Street, Da Kao WardDistrict 1, Ho Chi Minh City, Vietnam

Ha Noi Office7th Floor, Lotus Building, 2 DuyTan StreetCau Giay District, Hanoi, Vietnam

Central OfficeFloor 3,142 Xo Viet Nghe Tinh Str., Hoa Cuong Nam Ward,Hai Chau Dist., Danang City, Vietnam

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T +84 2437955353F+84 2437955252

T +84 236 363 3334F +84 236 363 3334 ._-

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