a Deloitte. · tang 25, via nha c.e.o, budng pham himg, 1111 quan nam vi' liem, ha 1\1(5i, viet nam...

$: a Deloitte. · tang 25, via nha c.e.o, budng pham himg, 1111 quan nam vi' liem, ha 1\1(5i, viet nam • a a a luc i noi dung maim bao cao cua ban tong giam doc 1 - 2 bao cao sort$
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TONG CoNG TY CO PHAN XAY LAP

• DAU KHi VIET NAM (Thanh 10p tai nu'oc Ong h6a 17'6i Chu nghia ViOt Nam)

■ BAO cAo TAI CHiNH HOP NHAT GIU"A NIEN DO DA DUlYC SOAT XET

Cho kir hoot 6tIng 6 thing kat thtic ngay 30 thing 6 nam 2019

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TONG CONG TY Co PHAN XAY LAP DAU Kid VItT NAM Tang 25, Via nha C.E.O, BUdng Pham Himg,

1111 Quan Nam VI' Liem, Ha 1\1(5i, Viet Nam •

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I NOI DUNG MAIM

BAO CAO CUA BAN TONG GIAM DOC 1 - 2

BAO CAO SORT XEf BAO CAO TAI CHTNH HOP NHAT GicrA NIEN f)() 3 - 5

BANG CAN DOI KE TOAN HOP NHAT GIOA NIEN DO 6 - 8

BAO CAO KET QUA HOAT HONG KINH DOANH HOP NHAT GIGA NIEN DO 9

BAO CAO LUU CHUYEN TIEN TE HOP NHAT GIDA NIEN DO 10 - 11

THUYET MINH BAO CAO TAT CHI NH HOP NHAT GIl1A NIEN DO 12 - 54

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TONG CONG TY Co PHAN )(AY LAP DAU KHI VIET NAM Tang 25, tea nha C.E.O, dutng Pham Wing, Quan Nam Tit Liem, Ha Nei, Viet Nam

BAO CAO CUA BAN TONG GIAM DOC

Ban Tang Gam d6c Tang Cong ty Co phan Xay lap Dau khi Viet Nam (goi tat la "Tang Cong ty") de trinh bao cao nay ding vdi bao cao tai chinh hdp nhat giOta nien de ctia Tang Cong ty cho kir hoat Ong 6 thang

ket thac ngay 30 thang 6 nam 2019.

HOI DONG QUAN TRI VA BAN TONG GIAM DOC

Cac thanh vien cYa Hai (Tong Quan tri va Ban Tang Gam d6c Tang C8ng ty da dieu hanh Tang Cong ty trong kif va den ngay lap bao cao nay gam:

Hai dam Ouan tri

Ong Nguyen Dinh The

Chu tich

Ong Nguyen Qu5c Tugn

Uy vien

Ong Nguyen Dirt Dat

Uy vien

Ong Nghiem Quang Huy

Uy vien

Ong Pham Cu'dng

Uy vien

Ban Tuna Giant d5c

Ong Luting Dinh Thanh

T6ng Giam d6c (b6 nhiem ngay 29 thang 7 nam 2019)

Ong Nguyen Dinh The

Tang Gam d6c (mien nhiem ngay 29 thang 7 nam 2019)

Ong Nguyen Trung Tri

Pho Tang Gam d5c

Ong Nguyen Van Clang

Pho Tang Giam d5c

Ong 136i Sdn Trifiing

Pho Tang Gam d5c

Ong Nguyen Dtk flat

Pho Tang Giam

Ong Nguyen Thanh Binh

Pho Tang Giam d5c (mien nhiem ngay 31 thang 7 nam 2019)

Ong Tan Toan Thang Pho Tang Giam d6c (mien nhiem ngay 09 thang 4 nam 2019)

TRACH NHIeM CUA BAN TONG GIAM Doc

Ban Tang Giam d6c Tang Cong ty co trach nhiem lap bao cao tai chinh hdp nhat glut nien de phan anh met cach trung thy'c va hdp ly tinh hinh tai chinh hdp nhgt dia Tang C8ng ty tai ngay 30 thang 6 nam 2019, cOng nhu' ket qua host clang kinh doanh hdp nhgt va tinh hinh luU chuyen Wen to hdp nhgt dm Tang Cling ty cho kif hoat Clang 6 thang ket thik cang ngay, phi hdp vai chugn mu'c ke toan, chi de kg toan doanh nghiep Viet Nam va cac quy dinh phap l có lien quan den viec lap va trinh bay bao cao tai chinh hdp nhat giiia nien do. Trong viec lap bao cao tai chinh hdp nhgt giifa nien de nay, Ban Tang Giam d6c du'dc yeti cau phai:

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CON

CH NHI

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Tha va dal din cho Ban T6ng Gam d5c, 0010234.

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TONG CONG TY Co PHAN XAY LAP DIU KHI VI#T NAM Tang 25, taa nha C.E.O, du'ang Pham Hang, Quan Nam Tit Liam, Ha Noi, ViOt Nam

BAO CAO CUA BAN TONG GIAM otlic (TiEp theo)

TRACH NHIEM COA BAN TONG GIAM DOC (Tido theo)

• Lu'a chon cac chinh sach kE toan thich hdp va ap dung cac chinh sach CIO mot cach nhgt quan;

• Ou'a ra cac xet (loan va Liac tinh mot cach hdp ly va than trong;

• Neu ro cac nguyen tac ke toan thich hdp có tuan tilt) hay khong, c6 nhibg ap dung sai loch

trong yEu can &Plc ding b6 va giai thich trong bao cao tai chinh hdp nhat giCia nien dO hay khong;

• Lap bao cao tai chinh hdp nhgt giCra nien dO tren cd set hoot Ong lien tyc trit tru'dng hdp khong thE

cho rang T6ng Cong ty se tip tyc hoot dOng kinh doanh; va

• ThiEt kE va thy'c hiOn hO thgng kiEm soat nqt b6 mot cach hriu hiOu cho myc dich lap va trinh bay bao

cao tai chinh hdp nhgt giiia nien dO hdp IY nham han chE rUi ro va gian Ian.

Ban Tong Gam d5c Tang Cong ty chiu trach nhiOrn dam bao rang s6 kg toan du'dc ghi chap mot cach phu hdp de phan anh mot cach hdp IY tinh hinh tai chinh hdp nhat cua T6ng Cong ty d bat ky thdi diEm nao va dam bao rang bao cao tai chinh hdp nhat gtiia nien do, tuan thii chugn mlfc ke. tan, cho" CIO kE toan doanh nghlOp ViOt Nam va cac quy dinh phap IY có lien quan dEn viOc lap va trinh bay bao cao tai chinh hdp nhgt gi(Ta nien do",. Ban T6ng Gam d5c ding chlu trach nhiOrn dam bao an toan cho tai san cua T6ng Cong ty va thuc hiOn cac biOn phap thich hdp de ngan than va phat hiOn cac hanh vi gian Ian va sat phom khac.

Ban T6ng Gam do-c xac nhan rang T6ng Cling ty da tuan tilt) cac you eau neu tren trong viOc lap bao cao tai chinh hdp nhat giita nien dO.

laicing Binh Thanh T6ng Wain d6c

Ngay 10 thang 9 Am 2019

a II Deloitte.

tang ty TNHH Deloitte viet Nam T5ng 15, TOa nha Vinaconex, 34 Lang Ha, Phutrng Lang Ha, Quan D6ng Da, Ha Nai, Vi5t Nam

II Dien thopi: +84 24 6288 3568 Fax : +84 24 6288 5678

a 56:0461f A/N1A-HN-13C www.deloitte.com/vn

BAO cAo soAT XET BAO cAo TAX CHINN HOP NHAT GIOA NIEN DO

■ Kinh Cac C6 Tong

11 Hei (fang Quail tri va Ban T6ng Glam 06c Tang Ong ty C6 phan Xay lap Dau khf Viet Nam

Chting toi (15 sok )(et bao cao tai chinh hqp nhat girra nien CO kern theo dia Tong COng ty CS phan Xay lip Deu khi Viet Nam (goi tat la "Tong COng ty") dutt lap ngay 10 thang 9 nam 2019, tit trang 06 den

1111 trang 54, bao gem Bang can dei ke toan hqp nhat gia'a nien de tai ngay 30 thang 6 nam 2019, Bao cao ket qua hoot Clang kinh doanh hqp nh5t giu'a nien de, Bao cao IW chuygn tien to hdp nh5t glira nien de cho kit hoot Ong 6 thang ket thilc ding ngay va Ban thuyet minh bao cao tai chinh hqp nhat giQta nien de.

Trach nhiOm cua Ban T6ng Glam difc

a Ban T6ng Giam d6c Tong COng ty chiu trach nhiem lap va trinh bay trung thyt va hdp ljf bao cao tai chinh hqp nhat giu'a nien de theo chuan mac ke toan, chE de a toan doanh nghiep Viet Nam va cat quy dinh

I phap l co lien quan dEn viec lap va trinh bay bao cao tai chinh hdp nhat glib nien de va chlu trach nhiem ve kle'm soat nal be ma Ban Tong Giarn d5c xac dinh la can thiEt de' dam bao viec lap va trinh bay bao cao

...,'

a tai chinh hdp nhat Oat nien de khong 05 sal sot trong yeu do gian Ian hoac nhem Ian. V

11 ON

a Trach nhiem cua lagm toan vien TE

a Trach nhiem cua chOng 01 la dub ra ket luan ye bao cao tai chinh hdp nhat glib nien de kern theo. Tuy nhien, do cat v5n de mo to tai doan "Cd se oh viec of ch5i du'a ra kEt lu'an", chting to' TS khong the thu

a thap du'dc day du bang chYng thich hdp de lam cd se (tut ra kEt luan ve bao cao tai chinh hdp nhat gab

nien de.

II Cd se( cua viec tit chili au'a ra ket 1u8n

II 1. Nhu' trinh bay tai Thuyet minh s5 2 phan Thuyet minh bao cao tai chinh hqp nhat giiYa nien de, bao

a cao tai chinh hqp nh5t giub nien de kern theo du.dc lap tren cd se host do, ng lien tyc. Tai ngay 30 thang 6 nam 2019, 18 14 led cua ling Cong ty la khoang 3.746,4 V/ VND (tai ngay 31 thang 12 nam 2018: khoang 3.686,4 tjr VND), nd Oat tra ngan han vutit qua tai san ngan hpn khoang 351,8 ty VND (01 ngay

111 31 thang 12 nam 2018: khoang 248,4 ti, VND). Tong Cong ty dang thieu hyt v5n luti Ong a thanh toan

cat khoan nq den han. Cac khoan nq qua hpn thanh tan 01 ngay 30 thang 6 nam 2019 the yeu bao gem

111 s6 du' gOc vay khoang 1.121,9 tj, VND (01 ngay 31 thang 12 nam 2018: khoang 1.163,4 tjf VND). Cac yEu to nay d5n tei nghi nge ve kha nang tiEp tyc hopt Clang dm T6ng Cong ty. Kha nang host dc)ng lien tyc

III

cua ling Cong ty phy thuc)c vao ke hoach thu h.& cat khohn cong nd, tai cd c5u cat khoan eau tu', hoan

thanh va quyet toan cac ding trinh dang de dang a thu h-Oi ben, cat ho trd tai chinh tit cat co Ming va

cac chO nd. ChOng toi khong the. thu thap du'dc day du bang chtmg thich hdp ve kha nang tra nq dm Tong

fit Cong ty cho cat khoan nd den lion va a qua han. Do do, chi:mg UM khong thE xac dinh lieu bao cao tai chinh hdp nh5t giiia nien de kern theo du'dc lap vel gib dinh TOng Cong ty se tip tyc hoot Ong lien tyc co

I phi hdp hay khong.

III

2. Nhu' trinh bay 01 Thuyet minh s6 8 phan Thuyet minh bao cao tai chinh 110 nh5t gia'a nien de, tai ngay 30 thang 6 nam 2019, ling Cong ty co so" du' khoan cho Cong ty Co phan Khach sari Lam Kinh vay de WO trq v5n san xuat kinh doanh dm Khach san Lam Kinh veil s5 tien la 200 tie VND va s5 du' dy phong

II d5 trich lap cho khoan phai thu nay la khoang 124,4 ty VND. ChUng toi khong the thu thap du'dc cat bang chting thich hdp lien quan den gla tri cob the thu hei dm khobn phial thu ve cho vay nay 01 ngay 30 thang

II 6 nam 2019. Do do, tilting toi khong the xac dinh lieu co can thiEt phai dieu chinh cat s6 lieu nay hay

kh8ng.

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a Ten Deloitte dtrdc dung a chi mdt hoac nhieu thanh vien cua Deloitte Touche Tohmatsu Limited, va mdng Val cac hang thanh vien - mdi thanh

vier' la mOt to chtit ClOc lap ye mat phdp ly. Deloitte Touche Tohmatsu Limited (hay "Deloitte Toan ceul khong cung cap dich vu cho cac khach hang.

Vui long xem tai website www.deloitte.com/about d@ biet them thong tin chi bet.

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■ Deloitte. a

BAO cAo SOAT XET BAO cAo TAI CHINH HQ'P NHAT GIUA NIEN DO (Tiep theo)

a Cd sd cua viOc tit 6151 dua ra ket tu$n (Tido theo)

3. Nhu' trinh bhy tai Thuyet minh s6 3 phan Thuyet minh bao cao tai chinh hqp nhat gee nien da, bao ■ cao tai chinh cho 1(9 hoot clang 6 thang ket thac ngay 30 thang 6 nam 2019 chu'a MAX sat xet caa Cong

ty C6 phBn B5t Tang san Xay lap Dau khi Viet Nam (PVC-Land - Cong ty con caa T6ng Cong ty) dudc hOp

11 nh5t vho bat) cao tai chinh hqp nh5t giDe nien da caa TOng Cong ty vdi tong tai san la khoang 1.114,7 t9 VND, nO phai tra lh khoang 1.097,4 t9 VND, teing 16 sau thuE la khoang 3,5 t9 VND. Theo bao cao tai

111 chinh chub dudc sat xet dm PVC-Land cung cap, tai ngay 30 thang 6 nam 2019, nO phai tra ngan han vudt qua 01 san ngan han khoang 264,4 t9 VND va 16 10y ke khoang 232,3 t9 VND anh hang tdi MIA nang host Clang lien tuc dm PVC-Land. Gib dinh PVC-Land hoot Clang lien tuc co pha hdp hay khang phy thuac vho kha nang thanh toan cac khan nO den hpn cua clang ty nay. Tang Cong ty chu'a danh gia dudc anh hang caa gib dinh PVC-Land hoot Clang lien tyc cO phi) hdp hay khang den bao cao tai chinh hqp nhat glue ran da caa Tcing Cling ty. Chang tali khang thu thap dudc (ray du cac bang cha'ng thich hdp danh gia anh hang ctia van a tren den bao cao tai chinh hdp nhat gilts nien da caa -Ring Cong ty. Do

■ do, chung tai khang the xac dinh lieu co can thiet phai diEu chinh cac so" lieu nay hay khang.

4. Nhu' trinh bay tai Thuyet minh s6 11 phan Thuyet minh bao cao tai chinh hdp nhat glib nien da, Cling • ty Co" phan DU tu' Dau khi M9 Phu (clang ty con caa Cong ty Co phan Dau tit Ha tang va Da th! Dau khi -

cang ty con caa TOng Cong ty) la cha dau tu' dy' an Chung cu' cao tang M9 Phu ("Chung an Tai nghy 30

I thang 6 nam 2019, Cong ty C6 pan DU tu' Dau khi M9 Phu chu'a tien hanh phan b6 gia tri tang ham de xe thac Chung cu' (dang dudc ghi nhan la chi phi san xuat, kinh doanh dd dang tai ngay 30 thang 6 nam

11 2019 va ngay 31 thang 12 nam 2018 vat s6 tien khoang 58,9 t9 VND) vac, gia van caa hang Ho bat Tang 0: san TS ban ra trong cac nam Oat sinh tutng Ong vdi dien tich tang ham set hilt chung dm chi) se, hilt --

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*2 Chung W. Chang tai khang the thu thap du'dc cac bang chatg thich hdp Ve dien tich tang ham sd hirti r. *

11 chung dm cha s8 hilt Chung cu' va dien tich tang ham sd hilts Meng ctia cha dau til nen chung tai khang = \, co du cd se! a xac dinh 95 lieu can thiet phai diE u chinh cho cac khan myc "Hang ton kho", "L8 lOy ke" \

11 tren bang can dai ke tan hdp nal gilts Men da tai ngay 30 thang 6 nam 2019 va ngay 31 thang 12 nam ::- 2018.

..

• 5. Nhu. trinh bhy tai Thuyet minh s6 11 va Thuyet minh so' 17 pan Thuyet minh bao cao tai chinh hdp nal glib Men da, tai ngay 30 thang 6 nam 2019, so" du' chi phi san xuat, kinh doanh dd dang caa dy' an

11 Nha may Nhiet dien VOng Ang 1 va du' an Nhh may Nhiet dien Quang Trach 1 có gia gac Ian ludt la khoang 249,7 t9 VND va 25,8 t9 VND. Tai ngay lap bao cao tai chinh hdp nhat grab nien da, Toting Cong ty dang

III lam viec veil cac cd quan ca the'm quyZn a xem xet diEu chinh gia tri phat sinh chu'a !Ong hEt caa dy' an Nha may Nhiet dien VOng Ang 1 va de nghiem thu, guy& toan chi phi dm Tang COng ty thy'c hien tai dy'

111 an Nha may Nhiet Men Quang Trach 1. Chang tai khang the thu that) dudc day da cac bang chi:Mg thich hdp lien quan den gia tri than co the thifc hien du'dc dm cac chi phi san xuat, kinh doanh do dang neu Vert tai ngay 30 thang 6 nam 2019. Do do, cluing tai khang the xac dinh lieu có can thiet phai diEu chinh

• cac so" lieu nay hay khang.

11 6. Nhu' trinh bay tai Thuyet minh s6 20 phan Thuyet minh bao cao tai chinh hdp flat gala nien da, tai ngay 30 thang 6 nam 2019, -Ring Cling ty có mat so" khan gop van vao ddn vi khac dang du'dc Oar) anh

111 tren Bang can dal ke toan hdp nhat giCre nien da vdi tang gia VI ghi s6 va tong gia tri dif phang cho cac khan Mu tu' nay Ian Mit lh khoang 49,7 t9 VND va khoang 18,2 t9 VND. TOng Cong ty chu'a danh gia dudc het sy' suy giam gia tri dm cac khan Mu tu' neu tren. Chang tai khang thu thap du'dc day du cac

5 bang chirng thich hqp lien quan den scr suy glam gia trl dm cac khohn dau tu' nay ding nhu' khang the thy'c hlen du'qc cac thu tyc thay the de danh gia vE gia trl dy' phang can phal trich lap. Do do, chung 01

11 khang the xac dinh lieu du can thiEt phhi diEu chinh cac s6 lieu nay hay khang.

I 7. Nhu' trinh bay tai Thuyet minh s6 21 phan Thuyet minh bao cao tai chinh hdp nh5t giCra nien da, 01 nghy 30 thang 6 nam 2019, so" du' khan Mu tu' gop van caa Cong ty C6 phan Dau khi Mang Da (Cong ty con dm TOng Cong ty) vac) dy' en "TO hqp nha 0 kEt hqp dich vu sieu thi va van phang lam viec tai s6 28,

11 Wang Tan Binh, phutng M9 Dinh 2, clan Nam TO' Liem, Ha Ni"a (DV an Dolphin Plaza) la khoang 37,1 t9 VND (tai ngay 31 thang 12 nam 2018: khohng 37,1 t9 VND). Chang tell khang the thu tap dudc day da

11 cac bang chang thich hdp de danh gia lieu co can thiet phai trich lap di,t phang cho khan dau tit nay hay kh6ng do Dy' an Dolphin Plaza chu'a ban du'dc het cac can ha va chu'a dudc guy& tan a phan chia ket

a qua dau tu 'theo HO dBrig hdp tac kinh doanh eta q IA. Do dO, chung to' khang the xac dinh lieu co can thiet phai dieu chinh s6 lieu nay hay khang.

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uyen Ph6 T6ng Mem d6c Gigy chung nhen dang ky hanh nghE kiem than s6 0764-2018-001-1

LONG TY TNHH DELOITTE VIET NAM

NO)/ 10 thang 9 nam 2019 Ha Ni,ej CHXHCN Viet Nam

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Deloitte.

BAO CAO SOAT XET BAO CAO TAI CHINH HOP NHAT GIUA NIEN DO (Tie') theo)

CO se cua viec tit chJi due ra k& luOn (Tian theo)

8. Nhu' trinh bay tai Thuyet minh s6 11 phan Thuyet minh bao cao tai chinh hdp grab nien dq, toi ngay 30 tang 6 am 2019, thanh parn b5t dOng san ton kho cua T6ng Cong ty bao gom tong trinh Chung cu thuOc DIX an Khach san D'au khi Thai Binh vei gia tri ghi so khoang 38 0) VND. T6ng CEng ty chu'a danh gia du'dc sy' suy glam gia tri cling nhti chub Mk tinh gia tri than có the thy'c hien du'dc cua cOng trinh nay. ChOng toi khong thu thap Mick cac bang chCmg thich hdp lien quan den gia tri than co the thy'c hien du'dc dm hang ton kho la thanh pam b5t Ong san neu Van, cling nhu' khong thy'c hien duds cac thu tyc khac danh gia ve gia tri dkr pang can phai trich lap. Do dO, chOng to' khong the xac dinh lieu co can thiet phai dieu chinh khoan myc "Hang ton kho" va "DV pang giam gia hang ton kho" tren Bang can ke tan hdp nh5t giCia nien di) tai ngay 30 tang 6 nam 2019 hay khong.

9. Nhit trinh bay toi Thuyet minh s6 27 va ThuyEt minh s6 42 pan Thuyet minh bao cao tai chinh hdp nhSt girta nien T6ng Cong ty thyt hien hoan nap du' pang nghia vy nd phai tra lien quan den thu' bao lanh cho Cong ty Co phan Xay lap Mu khi Sal Gan (PVC-SG) vay v6n tai rat t6 chits tin dyng vdi s6 tien khoang 99,9 ty VND trong nam 2016. Tai ngay lap bao cao tai chinh hdp nh5t giita nien dp, Tting Cling ty van dang lam viec vOi PVC-SG va t6 chat tin dyng de giai tOa nghia vy bao lanh. Chung toi khong thu thap &rig day du cac bang tang thich hdp danh gia cd sa cho viec hoan nap du' pang nghia vy nd phai tra lien quan den thu' bao lanh ca Tang Cong ty cho PVC-SG neu Vert. Do do, chung to' khong the xac dinh lieu co can thiet phai dieu chinh cac khan myc co lien quan hay kh8ng.

TO' chal du'a ra kat lupin

Do tam quan Vag cua cac van a neu toi doan "Cd sO cua viec tif chin dub ra kat luan", cang tai kh8ng the thu tap du'dc day du bang chung thich hdp a lam cd sa du'a ra kat luan ye bao cao tai chinh hdp nh5t glita nien a Do dO, cang to] kang dub ra kat luan nao ve bao cao tai chinh hdp nh5t gea nien d'a nay.

Cac van de can nhan manh

1. Nhtitrinh bay tai Thuyet minh s6 8 va Thuyet minh s6 42 phan Thuyet minh bao cao tai chinh hdp What 9W:fa nien tai ngay 30 tang 6 nam 2019, Tang C8ng ty co rat s6 khan cho vay va bao lanh cho mOt s6 cong ty khac vdi s6 tien Ian Itidt khoang 436,3 ty VND va khoang 237,9 ty VND. Tai ngay lap bao cao tai chinh Nip nh5t giO'a nien di), T6ng COng ty dang tiep tyc lam viec vdi cac cong ty dutic cho vay, du'dc bao lanh va cac t6 cat tin dung de thu hoi cac khan cho vay va giai tOa bao lanh nham tang khi nang thanh tan cua T6ng Cong ty ding nhir de phi) hdp vdi cac quy (firth ve quan tri cong ty ap dyng cho c8ng ty dal chung.

2. NFU trinh bay tai Thuyet minh s6 42 phan Thuyet minh bao cao tai chinh hdp nh5t girta nien dij, tai ngay 30 tang 6 nam 2019, T6ng Cong ty CO mOt s6 khoan ding nd tiern tang va chu'a có kEt qua cu6i ding ve cat nghia vu lien quan cua T6ng C8ng ty.

Viec tit ch6i du'a ra kat luan cua chung t8i khong lien quan dEn cac v5n de nay.

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TONG CONG TY CO PHAN XAY LAP DAU Kilt VIET NAM MAU SO B 01a-DN/HN Tang 25, toa nha C.E.O, dutng Pham Hang, Ban hanh theo Thong s6 202/2014/TT-BTC Quan Nam Tit Liern, Ha NOi, ViOt Nam ngay 22 thang 12 nam 2014 cua BO Tai chinh

BANG CAN DOI KE TOAN

Tai nee}, 30

TAI SAN Ma s6

HOP NHAT GAM NIEN DO

thang 6 nam 2019

Thuyet S6 cu6i ky minh

Ddn vi: VND

S6 deu ky

A. TAI SAN NGAN HAN 100 7.613.450.631.215 8.204.356.553.852

I. Tien va cac khoin tadng dacing tien 110 4 603.099.917.280 862.899.290.144 1. Tien 111 157.515.078.091 442.558.911.807 2. Cac khohn tutng dtidng tin 112 445.584.839.189 420.340.378.337

II. Nu tu'tai chinh ngfin han 120 5 145.719.155.703 132.465.932.260 1. Chung khoan kinh doanh 121 157.948.845.000 157.948.845.000 2. Di/ phong giam gia chUng khoan

kinh doanh 122 (69.742.874.700) (109.053.809.550)

3. Dau nam gill' den ngay eião han 123 57.513.185.403 83.570.896.810

III. Cac khohn phai thu ngan han 130 3.111.891.188.936 3.094.234.814.641 1. Phai thu ngan han cua khach hang 131 6 2.264.937.249.118 2.230.128.242.401 ,112; 2. Tra truck cho nguti ban nag.' han 132 7 806.845.757.731 756.165.572.059 3. Phai thu theo tin do kg hoach

hgp Tong xay dung 134 198.883.253 ONG

NHIEM

4. Phai thu ve cho vay ngan han

5. Phai thu ngan han khac

6. Du phong phai thu ngan han kho [lei

135 136 137

8 9

447.317.706.451 803.733.429.613

(1.211.875.663.411)

477.544.956.451 837.057.616.618

(1.207.482.348.638)

101

?T N 7. Tai san thigu chd xU IY 139 733.826.181 820.775.750

DA -

IV. Hang ton kho 140 11 3.587.328.681.775 3.948.687.706.606 1. Hang ton kho 141 3.827.372.544.598 4.175.256.362.411 2. Du phong giarn gia hang ton kho 149 (240.043.862.823) (226.568.655.805)

V. Tai san ngan han khac 150 165.411.687.521 166.068.810.201 1. Chi phi tra truck ngan han 151 12 3.111.595.069 3.882.165.765 2. Thug gia tri gia tang dutc khau trit 152 89.340.111.384 88.668.190.864 3. Thug va cac khoan khac phai thu 153 25 46.706.585.568 47.265.058.072

Nha nutc 4. Tai san ngan han khac 155 26.253.395.500 26.253.395.500

Cac thuyet minh kern theo met be) phan he'p thanh ctia bao cao tai chinh hdp nhat giCia Men dr, nay

6

a

•

■ ■

■

•

a a

a • a

a

a a ■ a a a a a a • a •

TONG LONG TY Co PHAN XAY LAP DAU KHI VIET NAM MAU SO B 01a-DN/HN Tang 25, toa nha C.E.O, dung Pharn Wing, Ban hanh theo Thong tu. s6 202/2014/TT-BTC Quen Nam V/ Liern, Ha NOi, Viet Nam nay 22 thang 12 nam 2014 cita BO Tai chinh

BANG CAN DOI KE TOAN HOP NHAT GIOA NIEN DO (Trap theo)

Tai ngay 30 thang 6 nam 2019

TAI SAN Ma s6

Thuyet minh S5 cu5i kir

Ddn vi: VND

S5 dau kir

B. TAI SAN DAI HAN 200 2.387.348.278.988 2.464.082.877.635

I. Cac khoan phai thu dai han 210 112.688.670.500 119.631.015.056 1. Phai thu dai han cua khach hang 211 6 93.237.316.132 95.044.011.734 2. Tra trutc cho ngutri ban dai han 212 7 14.930.499.683 15.230.499.683 3. Phial thu dai han khac 216 9 36.821.084.468 43.156.733.422 4. DV phong phai thu dal han kho doi 219 (32.300.229.783) (33.800.229.783)

II. Tai san c6 dinh 220 1.395.465.691.173 1.441.872.449.720 1. Tai san c6 dinh hub hinh 221 13 1.050.709.826.362 1.085.832.378.433

- Nguyen gia 222 1.741.815.972.399 1.764.085.039.566 - Gia tri hao man lily ke 223 (691.106.146.037) (678.252.661.133)

2. Tai san c6 dinh thue tai chinh 224 14 64.739.185.959 74.941.271.187 - Nguyen gia - Gia tri hao mon lily kg

225 226

107.380.187.308 (42.641.001.349)

117.868.012.106 (42.926.740.919) uo,'

3. Tai san c6 dinh vo hinh 227 15 280.016.678.852 281.098.800.100 -1/ - Nguyen gia - Gia tri hao mon lily kg'

228 229

305.983.546.596 (25.966.867.744)

305.505.522.140 (24.406.722.040) Al 0

rm. III. Bat Ong san Tau td

- Nguyen gia - Gia tri hao mon lily ke

230 231 232

16 139.316.397.625 159.455.390.122 (20.138.992.497)

134.807.738.639 154.041.170.122 (19.233.431.483)

44, tNt` P:_

IV. Tai san dd dang dai han 240 17 321.187.994.984 321.034.382.324 1. Chi phi san kat, kinh doanh d6 dang

dai han 241 25.064.213.539 25.064.213.539

2. Chi phi xay difrig al ban d6 dang 242 296.123.781.445 295.970.168.785

V. Wu tit tai chinh dal han 250 102.643.276.211 114.517.314.674 1. Dau of vac) cong ty lien doanh,

lien kat 252 19 54.160.170.855 60.939.605.659

2. frau tit gop vo'n vao dcfn vi khac 253 20 220.077.968.199 220.077.968.199 3. Du' phong clau of tai chinh dai han 254 20 (171.594.862.843) (166.500.259.184)

VI. Thi san dai han khfic 260 316.046.248.495 332.219.977.222 1. Chi phi tra tnkfc dai han 261 12 153.819.429.388 165.972.965.971 2. Tai san thue thu nhep hoan lai 262 19.862.202.770 21.441.370.807 3. Tai san dai han khac 268 21 136.950.943.385 136.950.943.385 4. Ldi the thtidng mai 269 22 5.413.672.952 7.854.697.059

TONG CONG TAI SAN 270 10.000.798.910.203 10.668.439.431.487 (270=100+200)

Cac thuyet minh kern theo mot bo pha'n hdp thanh aia bao cao tai chinh hdp nhat giCra nien do nay

7

Ski cu6i kY

S6 diu

8.765.583.031.678

8.452.763.787.639 3.457.213.187.276 1.602.005.019.205

112.903.829.214 67.032.788.850

753.491.066.573 14.954.518.567

758.456.846.608 1.656.330.868.932

26.849.229.222 3.526.433.192

312.819.244.039 75.676.542.948 79.674.958.269 23.830.016.069

130.149.910.351 3.181.305.274

306.511.128

1.902.856.399.809

1.902.856.399.809 4.000.000.000.000

6.831.719.482 3.063.276.244

(2.862.805.993) 157.678.294.436

2.162.412.232 (3.686.414.158.976) (3.425.655.323.445)

(260.758.835.531)

1.422.397.662.384

A

7 7

/*

8.244.315.861.247

7.965.263.683.630 3.259.486.967.429 1.378.636.223.209

120.145.604.332 58.860.469.900

754.108.030.066 13.971.354.179

794.531.179.648 1.574.898.901.341

9.759.426.334 865.527.192

279.052.177.617 76.494.442.948 78.137.983.983 23.879.004.771 97.816.041.305

2.598.578.462 126.126.148

1.756.483.048.956

1.756.483.048.956 4.000.000.000.000

6.831.719.482 3.063.276.244

(2.862.805.993) 157.678.294.436

2.162.412.232 (3.746.378.950.156) (3.688.378.609.806)

(58.000.340.350)

1.335.989.102.711

TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM MAU SO B 01a-DN/HN Tang 25, Via nha C.E.O, diking Pham Hang, Ban hash theo Thong tu's6 202/2014/TT-BTC Qu5n Nam TU. Liern, Ha N6i, Viet Nam ngay 22 thang 12 nam 2014 cua B6 Tai chinh

BANG CAN DOI KE TOAN HOP NHAT GI&A NIEN DO (Tigp theo)

Thi ngay 30 thang 6 nam 2019 Ddn VND

NGUON VON Ma s6

Thul& minh

C. NO PHA! TRA 300

I. Nq ngan Flan 310 1. Phai tra nguti ban ng5n han 311 23 2. Ngt.tdi mua tra tien try& ng5n han 312 24 3. Thug va cac khoan phai n6p Nha nutc 313 25 4. Phai tra nguti lao d6ng 314 5. Chi phi phai tra ng5n han 315 26 6. Doanh thu chtia thdc hien ngan han 318 7. Phai tra ng5n han khac 319 27 8. Vay va nd thug tai chinh ng5n han 320 28 9. Di/ phong phai tra ng5n han 321 10. Qu9 khen thutng, phuc Idi 322

II. Nq dai han 330 1. Chi phi phai tra dai han 333 26 2. Doanh thu chtla thdc hien dai han 336 3. Phai tra dai han khac 337 27 4. Vay va nd thug tai chinh dai han 338 29 5. Thug thu nh5p ho5n lai ph& tra 341 6. DV phong phai tra dai han 342

D. VON CHU SO' HOU 400

I. Viin ch8 so hitu 410 30 1. V6n g6p cua chO s8 hiiu 411 2. ThOng du van co' phan 412 3. V5n khac cua chu so hil'u 414 4. CO phigu qu9 415 5. Qu9 dau to phat trign 418 6. Qu9 khac thu6c %in chti set hilTh 420 7. Lo kly kg 421

- L6 luy ke de'n cu5i nam trulk 421a - kY nay 421b

8. Ldi ich c6 (Jong khong kigm sok 429

TONG ONG NGUON VON 440 (440=300+400)

10.668.439.431.487

b6» Nguyen Thi Thu Anh Ngudi lap bigu

VO Minh C8ng

Lu'dng Dinh Thanh Kg toan tru'itng

Tdng Giam

Ngay 10 thang 9 nam 2019

Cac thuyet minh kern theo la mot b5 pha:n hdp thanh cua bao cao Lai chinh hop nhat giCia flier) d5 nay

8

TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM MAU SO B 02a-DN/HN Tang 25, toa nha C.E.O, dung Pham Wing, Ban hanh theo Thong tu' s6 202/2014/TT-BTC Quan Nam TC( Liam, Ha NOi, Viet Nam ngay 22 thang 12 nam 2014 cua BO Tai chinh

BAO cAo KET QUA HOAT DONG KINH DOANH HOP NHAT GIOA NIEN DO

Cho kY kb" tan 6 thang kat thtic ngay 30 thang 6 nam 2019

Ddn VND

CHI TIED Ma so

Thuyat minh

1. Doanh thu ban hang va cung cap dich vu

01 33

2. Cac khohn giarn trit doanh thu 02 33 3. Doanh thu than va ban hang va

cung cap dich vu (10=01-02) 10

4. Gia vein hang ban 11 34 5. La gap ye ban hang va cung cap

dich vu (20=10-11) 20

6. Doanh thu host Bong tai chinh 21 35 7. Chi phi tai chinh 22 36

- Trong d6: Chi phi IN vay 23 8. Phan (k3) trong tong ty lien doanh, lien

kEt 24

9. Chi phi ban hang 25 10. Chi phi quan ly doanh nghiep 26 37 11. 1.6 than tit hoot dung kinh

doanh (30=20+(21-22)+24- 30

(25+26)) 12. Thu nhap khac 31 13. Chi phi khac 32 14. Ldi nhuan khac (40=31-32) 40 15. Tong IA ke toan tilt& thud" 50

(50=30+40) 16. Chi phi thug thu nhap doanh nghiep

hien hanh 51 39

17. (Thu nhap)/chi phi thug thu nhap doanh nghiep hoan lai

52 39

18. 1.6 sau thue thu nhap doanh nghiep 60 (60=50-51-52)

18.1 (Lei) sau thue-coa Ong ty me 61

18.2 (Lei) sau thud' cua c6 clang kh6ng kigm sok

62

19. (Li) cd ban tren c6 phi& 70 40

1.104.983.113.638

1.104.983.113.638

1.126.347.424.025 (21.364.310.387)

15.652.680.601 18.664.213.637 45.185.873.010 (6.779.434.804)

145.578.000 101.373.476.895

(132.674.333.122)

31.387.377.477 9.169.051.464

22.218.326.013 (110.456.007.109)

1.854.303.023

(403.460.579)

(111.906.849.553)

(58.000.340.350)

(53.906.509.203)

37.429.286.318 17.302.175.233

20.127.111.085 (111.735.118.287)

78.938.177

1.631.952.126

(113.446.008.590)

10.341.302.312 94.690.591.305

(131.862.229.372)

1.579.477.979.057

1.579.477.979.057

1.596.278.295.114 (16.800.316.057)

(61.933.554.015)

(51.512.454.575)

(155)

57.836.889.523 64.754.193.345 59.495.385.763 (3.112.715.876) O

TRAC DI

4,,

Ky nay

Ky tru'ac

Nguyen Thi Thu Anh Ngttdi lap biau

Vu Minh Cling Ke toan trulfing

Lu'dng Dinh Thanh Tang Glom d6c


Cac thuy& minh kern theo a mot b6 phan hdp thanh cua bac) cao tai chinh hdp nhat gitia nien d6 nay

9

•

•

•

•

U

U

U

U

•

U

U

■

a

U

•

•

•

•

•

•

•

•

a

•

•

TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM MAU SO B 03a-DN/HN Tang 25, t6a nha C.E.O, Ming Pham Hang, Ban hanh theo Thong tif s5 202/2014/TT-BTC Quan Nam Ti:r Li8m, Ha N5i, Vi8t Nam ngay 22 thong 12 n5m 2014 cua B5 Tai chinh

BAO CAO LUb CHUYEN TIEN TE HOP NHAT GIOA NIEN DO

Cho kY ke town 6 thong kat that ngay 30 thong 6 nam 2019

I. 1. 2.

CHI TIEU

LLfU CHUYEN TIEN T& HOAT BONG KINH La tru'dc thug Dieu chinh cho ac khoan:

Ma s5 Ky nay

Ddn vi: VND

Ky trtfdc

DOANH 01 (110.456.007.109) (111.735.118.287)

Kh5u hao tai san dinh va b5t Ong san u tu.

02 46.857.890.023 54.717.043.158

Cac khoan dif phang 03 (12.413.834.050) 31.695.413.325

LO chenh I8ch tif gia hal iloai do ilanh gia lai cac khoan mac tin t8' c6 g5c ngopi t8

04 2.780.100.907 3.732.674.294

Lai tit hoot Ong dau tit 05 (21.320.684.193) (10.123.996.609)

Chi phi lai vay 06 45.185.873.010 59.495.385.763

3. (1.g)/LVi nhan ti' hog di)ng kinh 08 (49.366.661.412) 27.781.401.644 doanh tru'ec thay dei von lu'u d'Ong 012

Thay cl6i cac khoan phai thu Thay (16i hang eon kho Thay 86i cac khoan phai tra (Khong kg I5i vay phai tra, thug thu nhap doanh nghi8p phai n5p)

09 10 11

12.532.602.972 347.883.817.813

(463.631.420.872)

(282.927.116.272) 130.175.509.091

(193.662.575.214)

)NE 1HO

LO ET

Thay 86i chi phi tra trLitc 12 12.924.107.279 14.698.608.518

Thay doi chi:Mg khoan kinh doanh 13 Tien lai vay 85 tra 14 (19.118.645.657) (71.452.826.634) Thug thu nhap doanh nghi8p n5p 15 (819.895.829) (94.739.393) Tien thu khac tit host Ong kinh doanh 16 2.742.492.759 39.561.604.905

Tien chi khac cho hoot Ong kinh doanh 17 (6.418.562.897) (3.535.607.125)

Lu'u chuygn den than tit hog Ong kinh doanh

20 (163.272.165.844) (339.455.740.480)

II. LU'll CHUYEN TIEN TO HOAT BONG DAU Tll 1. Tien chi mua sam, xay dyng TSCD) va cac

tai san dai han khac 21 (10.989.749.498) (240.081.818)

2. Tien thu thanh ly, nhu'cing ban TSCD va cac tai san dai han khac

22 7.594.844.638 4.752.408.179

3. Tien chi cho vay, mua tong cu nd cua ddn vi khac

23 (3.942.288.593) (10.245.414.600)

4. Tien thu hoi cho vay, ban !pi cac tong cy nd cua ddn vi khac

24 30.000.000.000 122.339.195.674

5. Tien thu h.& dau tit van vao ddn vi khac 26 249.689.520.173

6. Tien thu lai cho vay, c6 tUc va 18i nhuan ding chia

27 18.361.974.832 17.164.574.712

Lu'u chuygn den than tit hog demg dau tu'

30 41.024.781.379 383.460.202.320

Cac thuyet minh kern theo la mgt bo phan hgp thanh cua boo coo tai chinh hip nhat girla nien do nay

10

TONG CONG TY CO XAY LAP DAU

VIET NAM

Nguyen Thi Thu Anh Ngu'di lap bi6u

Vu Minh Cong Kg toan tradng

Lu'dng Dinh Thanh T6ng Giam d5c


TONG CONG TY CO PHAN XAY LAP DAU Mt VIET NAM MAU SO B 03a-DN/HN Tang 25, tea nha C.E.O, Wang Pham Wing, Ban hanh theo Thong ti.ts6 202/2014/TT-BTC Quan Nam Tit Liem, Ha N6i, Viet Nam ngay 22 thang 12 nam 2014 dia Be Tai chinh

BAO cAo Lifu CHUYCN TIEN TE HGP NHAT oiCiA NIEN DO (Trip theo)

Cho ky ke toan 6 thang kat thoc ngay 30 thang 6 nam 2019

CHI TIEU

III. LUU CHUYEN TIEN TO' HOAT ONG TAI

1. Tien tra loi v6n gop cho cac ch0 se hitu 2. Tien thu tit di vay 3. Tien tra nd g6c vay 4. Tien tra nd g6c thue tai chinh 5. Co" tut, Idi nhuan 115 tra cho chu sec hi:1'u

Lu'u chuygn tign than tit host Ong tai chinh

Ltiu chuygn ban than trong ky (50=20+30+40)

Tien Ira tudng dicing Wan dau ky

Anh huOng cua thay tY gia h61 MAI quy (la ngoai te

Tien va ttaing du'cing den cu5i ky (70=50+60+61)

Ma s5 Ky nay

Ddn VND

Ky trdec

00,

TY HJH

TTE

JAM

-4 r9

CHINH

32 33 34 35 36 40

50

60

61

(30.743.245.500) 280.461.631.689

(378.721.165.190) (8.506.303.136)

(137.509.082.137)

(259.756.466.602)

862.899.290.144

(42.906.262)

460.419.779.981 (616.150.764.354) (15.480.954.598)

(6.650.000) (171.218.588.971)

(127.214.127.131)

901.207.316.357

(51.878.593)

70 603.099.917.280 773.941.310.633

Cac thuyet minh kern theo la met bb' phan hdp thanh aia bao cao tai chinh hdp nh5t giu'a nien do nay

11

U

■ TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM MAU So B 09a-DN/HN

Tang 25, toa nha C.E.O. dutng Pharn Hung, Ban hanh theo Thong tit so' 202/2014/17-BTC

11 Quan Nam Tit Liam, Ha N6i, Viet Nam ngay 22 thang 12 nam 2014 cua BO Tai chinh

THUYET MINH BAO CAO TAI CHINH HOP NHAT Glatt NIEN DO Cac thuyet minh nay Li mot 60 ph5n hdp thanh ye can cluVc doc clang thai ydi bao cao tai chinh hop nh5t giCia nien d5 kern theo

■ 1. THONG TIN KHAI QUAT

Hinh thifc sat hu'u von

11 T6ng Cong ty Co phan Xay lap Dau khi Viet Nam (sau day g9i tat la "Tang Cong ty"), thanh viers

■ cua Tap doan Dau khi Viet Nam (PVN), ben than la Cong ty Co phan Xay lap Dau khi, du'dc thanh lap tai Viet Nam tren cd sa c6 phan hoa Cong ty Thiel va Xay dyng Dau khi theo Quyet dinh s6

11

532/QD-TCCB ngay 26 thang 3 nam 2004 cua BO tru'ong BO Cong nghiep (nay la BO Cong thu'dng). Cling ty Co phan Xay lap Dau khi hog Ong theo Gray chitng nhan dang ky kinh doanh

11

C8ng ty c6 phan so 4903000232 ngay 13 thang 3 nam 2006 do Sa KE hoach va Dau tu' tinh Ba Ria - Viing Tau cap.

Tai Nghi quyet s6 3604/NQ-DKVN ngay 26 thang 10 nam 2007, H6i ding Thanh vien Tap doan

111

Dau khi Viet Nam da thong qua de an chuyEn dal Cling ty Co phan Xay lap Dau khi thanh Tong Cling ty Co phan Xay lap Dau khi Viet Nam host do, ng theo rno hinh cong ty me - ding ty con. T6ng Cong ty hoat do. theo Gi5y chang nhan clang kinh doanh Cong ty co' phan s6

11 0103021423 ngay 20 thang 12 nam 2007 do 50 KE hopch va Dau tu' thanh phi Ha NOi Cap.

■ Nigay 19 thang 8 nam 2009, Uy ban Chang khoan Nha nu'dc chinh thitc chap thuan cho Tang

■ Cong ty C6 phan Xay lap Dau khi Viet Nam du'dc niem yet tren 50 Giao dich Chang khoan Ha Nti vol ma chang khoan la PVX.

11

Theo Gay ch(Ing nhan Dang ky kinh doanh thay dai ran tha 18 ngay 08 thang 8 nam 2019, tang van dieu le cua Tang Cong ty la 4.000.000.000.000 VND, du'dc chia thanh 400.000.000 c6 phan, trong do van Nha nutc do Tap doan Dau khi Viet Nam nam giCt la 2.178.733.330.000 VND, chiern

11 54,47%, con lai la cac c6 ding khac.

Tang s'6 nhan vien cua Tang Cong ty va cac cong ty con tai ngay 30 thang 6 nam 2019 la 2.273 111

ngu'di (tai ngay 31 thang 12 nam 2018: 2.730 ngifeli).

Nganh nghe kinh doanh va hoat do, ng chinh

Hoat Ong kinh doanh cua Tang Cong ty bao gem:

11

- Gia cong che tao, lap dat cac chan de gian khoan va cac kat cau kim loci khac; thiet ke, che tao cac ben chita xang dau, khi hoa long, cht nutc, bon chlu ap lyc va he thong Ong cong nghe;

M

san xuat cac san phgm di khi, cheing an mon kim loci, bao dung va scta chita cac chan de gian khoan, tau thuyen va cac phu'dng tien n6i; gia cong ren Ong, san xuat khdp n6i, Tau not va cac

11 phi kien phyc vu trong linh vu'c khoan, khai thac dau khi, cong nghiep.

M

- Kinh doanh vat tu' thiet bi xay dking dau khi; khao sat, thiet ke, tut van dau tu' xay dyng cac

cong trinh dan dung, cong nghiep vita va nho; dau tu', xay ding cac clif an ha tang, cau dutng,

11

cong trinh dan dung va ding nghiep; kinh doanh nha 0 va cac cd sO hp tang k9 thuat; san lap mat bang; xay dyng cac cong trinh thiiy Idi, de Ice bEn cang.

• - Lap dot he thang may moc thiet bi cong nghe, thiet bi dieu khien, ty (Ong hoa trong cac nha may cong nghiep; lap dal cac he thiang du'dng day tai dien dEn 35KV, cac he thang dien dan

• dung va cong nghiep khac.

M

- Khoan pha da n6 min, khai thac rno, san xuat, kinh doanh vat lieu xay dyrig; khao sat, duy tu,

bao &fang va sCta chi.ra cac cong trinh dau khi (ngoai biEn va tren dot lien), cac cong trinh dan

M

dung va cling nghiep; san xuat va kinh doanh be tong thu'dng phgm; dau tut xay ding, khai thac va quan I9 chd.

• - Kinh doanh khach san, nha hang va cac dich vy an u6ng phyc vu luU Ong.

U

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11

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a • a

a

a

TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO cAo TAI CHINH HOP NHAT GAYA NIEN DO (Ti6p theo) MAU SO B 09a-DN/HN

- Kinh doanh b6t do, ng san, dau tU xay dyng cac khu cong nghiep, cd sa ho tang giao thong, xay di/rig do thi, Van phong, nha 6, xay dyng cac di/ an ho tang, cac cong trinh they I6i, ke, cang song, cang bien, cau &fang, cong trinh dan dyng va ding nghiep, kinh doanh do thi va van

sieu thi va nha 0.

- Dau tif xay dyng cac nha may che tao cd khi thiet bi phuc vu nganh dau kW; cac nha may citing tau van tai dau, khi, hoa chat, nha may eking gian khoan; cac nha may xi mang va san xuat vat

lieu xay dy'ng.

- Deu tU ding nghe cao trong linh vy'c xay dyng nha cao tang; lap dat, duy to bao dung va sera chcia cac cong trinh dau khi (ngoai khdi va tren bien), cac chan de gian khoan, cat ket cau kim loci, cac bon be cht:ra (xang dau, khi hoa long, nu'dc), binh chiu ap li/c va he th5ng cong nghe,

cac ding trinh dan dyng va cong nghiep; tif van Mu tU xay dyng cac ding trinh dau khi, cong trinh dan dyng va ding nghiep.

- Hong tau van tai dau, khi, hoa chat; &rig gian khoan dat lien, ngoai Wen; che tao cd khi phuc vu nganh dau khi, eking tau va kinh doanh cang song, cang bien; che too va cung cOp cac loci Ong cheing can khoan, Ong khap n6i, dau va cac phu kien phuc vu trong linh vyt dau khi, ding nghiep; thi ding xay dyng cac cong trinh dau khi Wen bat, ngoai [Dien) cac ding trinh cong nghiep va dan dung, cang song, cang bien; thi cong cac ding trinh giao thong, thOy I6i; san xuat cac san phgm cong nghiep (cac nha may be tong, thOy dien, dien san xu5t kinh doanh cac san ph5m cd khi, cac vat lieu xay dyng, khoan, pha da n6 min, khai thac m6, san xuat ding nghiep (cac nha may be tong, thOy dien, dien khi); van chuyen dau va khi hoa long, hoa chat; kinh doanh xuat nhap khau vat tY, thiet bi xay citing dau khi; thUdng moi va dich vy tong hdp. J.

- Kiern tra va phan tich k9 thuat thi nghiem va mau cd, ly, hoa, vat lieu xay dyng; kinh doanh lap dat cac thiet bi phong chay chaa chay; dau tU xay dy'ng va kinh doanh cac ding trinh hem doting

Chu kir san xuat, kinh doanh thong thu'ang

Chu kje san xuat, kinh doanh thong thuting dia Tong Cong ty &Plc thyt hien trong thai gian khong qua 12 thang ngoai trit mot s6 cong trinh da'c thO cOa hoot Ong xay lap co thdi gian tren 12 thang.

Cau trac doanh nghi4p

Tai ngay 30 thang 6 nam 2019, Cong ty me - Teng Cong ty gorn Van phong T6ng Cong ty va 06 ddn vi phy thuOc sau:

- Ban dieu hanh du' an Nha may Nhiet then Thai Binh 2,

- Ban dieu hanh dif an Wing Ang - Quang Trach,

- Ban dieu hanh cac du' an PVC phla Nam,

- Ban dieu hanh di/ an nha may xd sdi teing hdp Polyester,

- Ban (lieu hanh du' an Nha may Ethanol PhO Tho, va

- Chi nhanh Xey lap cong trinh Dau khi phis BSc.

Tai ngay 30 thang 6 nam 2019, T6ng Cong ty c6 09 cong ty con (nhu trinh bay tai Thuyet minh sO 18) va 11 cong ty lien ket (nhtf trinh bay tai Thuyet minh s5 19).

Thuyet minh ve kha nfing so sanh thang tin teen bao cao tai chinh hdp nhat gifia nien do

SO lieu so sanh tren bang can dOi kg toan hdp nhat gas nien CIS va cac thuyet minh tUdng (frig la s5 lieu cua bao cao tai chinh hdp nhat cho nam tai chinh kEt thOc ngay 31 thang 12 nam 2018 da du'Oc kiem toan. SO lieu so sanh tren bao cao kOt qua hoot Ong kinh doanh hdp nhat giCra nien de), bao cao luu chuyen tien to hdp nhat gicta nien do va cac thuyet minh tuting Yrig la sO lieu cOa bao cao tai chinh hdp nhat gitia nien CIO cho kY hoat Ong 6 thang ket thuc ngay 30 thang 6 nam 2018 da du6c soat xet.

13

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TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH KIP NHAT GICIA NIEN DO (Tiep theo) MAU SO B 09a-DN/HN

2. CO' Sir LAP BAO CAO TAI CHINH HOP NHAT GI&A NIEN DO VA Kir KE TOAN

Cd sd lap bao cat, tai chinh Min nhat gia nien do

Bao cao tai chinh hdp nhgt giCta nien de kern theo dudc trinh bay bang tong Viet Nam (VND), theo nguyen tac gia g6c va phu hdp vai chugn milc kg toan, chE do ke toan doanh nghiep Viet Nam va cac quy dinh phap ly di lien quan den viec lap va trinh bay bao cao tai chinh hdp nhat

giCra nien Cie.

Bao cao tai chinh hdp nhgt gicfa nien de kern theo khOng nham phan anh tinh hinh tai chinh, kat qua hoot Ong kinh doanh va tinh hinh IuU chuygn tien to theo cac nguyen tac va thong le kg toan du'gc chap nhan chung tai cac nutic khac ngoai Viet Nam.

GM Binh host deny lien tut

Bao cao tai chinh hdp nhat coa TOng Cong ty cho ky hoat Ong 6 thang kEt thiic ngay 30 thang 6 nam 2019 dudc lap tren cd sd hdp nhat bao cao tai chinh cua Cong ty me - Tang COng ty va cac ding ty ma TOng C8ng ty nam quyen kigm sok (ding ty con) den ngay 30 thang 6 nam 2019.

Tai ngay 30 thang 6 nam 2019, to lay kg dia Tong Cling ty la khoang 3.746,4 ty VND (tai ngay 31 thang 12 nam 2018: khoang 3.686,4 tie VND), nd phai tra ngan han vu'dt qua tai san ngan han khoang 351,8 tit VND (tai ngay 31 thang 12 nam 2018: khoang 248,4 ty VND). TOng Cong ty dang thieu hyt van la' Ong dg thanh toan cac khohn nd den han. Cac khoan nd qua han thanh toan tai ngay 30 thang 6 Warn 2019 chii yEu bao gem s5 g5c vay khoang 1.121,9 tie VND (tai ngay 31 thang 12 nam 2018: khoang 1.163,4 tit VND). Cac yeu t5 nay dgn tdi nghi ngd ve kha nang tiep tuc hoot Ong cua TOng Cong ty. Kha nang hoot Ong lien tuc cua TOng Cling ty phu thuec vao kg hoach thu hoi cac khoan tong nd, tai cd cau cac khoan deu tai, hoan thanh va guy& toan cac ding trinh dang dd dang dg thu hoi tien, cac hO trg tai chinh tCY cac co &rig va cac chu nd. Den ngay lap bao cao tai chinh hdp nhat giUta nien de nay, Toting Cong ty chita co ngu'on tien

de dam bao kha nang thanh toan cac khoan nd den han va qua hon.

Ban TOng Gam d5c TOng °Ong ty guy& dinh lap bao cao tai chinh hdp nhat giifa nien do dia TOng Citing ty trail cd set gia dinh hoot do, ng lien tuc. Bao cao tai chinh hdp nhat giCfa nien de kern theo chtia bao gom bat kie di& chinh nao có the có Oat sinh of ket qua dia Si! kien Van.

Kjf kE toan

Kit ke toan nam dia Tang Cong ty bat dau ngay 01 thang 01 va ket thiic vao ngay 31 thang

12.

Btho cao tai chinh hdp nhgt giOfa nien de nay du'gc lap cho kir hoat Ong 6 thang ket that ngay 30 thang 6 nam 2019.

3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU

Sau day la cac chinh sach kg toan chu yeu dudc Tang Cong ty ap dung trong viec lap bao cao tai chinh hdp nhat giCfa nien de:

Udc tinh Ice toan

Viec lap bao cao tai chinh hdp nhat giCta nien de tuan thu theo chugn mitt kg toan, chg. Cie ke toan doanh nghiep Viet Nam va cac quy dinh phap ly di lien quan den viec lap va trinh bay bao cao tai chinh hdp nhat giiia nien de yeu eau Ban Tting Giam d5c phai có nhirng Li& tinh va gia dinh anh hating den so- lieu bao cao ve ding nd, tai san va viec trinh bay cac khoan ding nd va tai san Vern tang tai ngay lap bao cal) tai chinh hdp nhEt giCia nien de ding nhu' cac s5 lieu bao cao ve doanh thu va chi phi trong su5t kif hoat deng. Mac du cac utic tinh kg toan dudc lap bang tat ca higu

bigt dia Ban TOng Gam d5c, s5 thyt to phat sinh có thg khac voi cac udc tinh, gia dinh dat ra.

14

(Rio.

DI

am tang du'dc ghi nhan.

111 Dan tel yen ding ty lien Wet

Ding ty lien kat la mot ding ty ma Tang Cong ty co anh hudng Clang kg nhu'ng khong phai la cong ty con hay cong ty lien doanh cua Tang C8ng ty. Anh hudng clang kg the" hign a quyen tham gia vao vied &ia ra cac quyet dinh ye chinh sach tai chinh va hoat dOng cua ben nhan dau tu' nhu'ng khong co anh Wong ve mat kigm soat hoac doing kigm sotht nhribg chinh sach nay.

15

I TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO cAo TAI CHINH H4712 NHAT GICIA MEN DO (Tiep theo) MAU SO B 09a-DN/HN

Cd so hdp nhat bao cao tai chinh

Bao cao tai chinh hdp nhat bao gom bac, cao tai chinh cua Tang Cling ty va bao cao tai chinh cua cac cong ty do Tang Cong ty kigm sotht (cac cong ty con) dudc lap cho kir hoot do, ng 6 thang kat

111 thiic ngay 30 thang 6 nam 2019. Viec kigm sok nay dat du'dc khi Tang Cling ty co kha nang kigm sok cac chinh sach tai chinh va hoat Ong cua cac cling ty nhan dau tai nham thu du'dc [di ich tit

hoot Ong cua cac cong ty nay.

Kat qua hoot Ong kinh doanh cua cac cong ty con du'dc mua loi hoac ban di trong kif dirdc trinh bay trong bao do kat qua hoat Ong kinh doanh hdp nhat tit ngay mua hoac cho Clan ngay ban

khoan dau ding ty con do.

Trong trudng hdp can thigt, bao cao tai chinh cua cac cong ty con du'dc dieu chinh dg cac chinh sach kg toan du'dc ap dung tai Tang Cling ty va cac cong ty con la giang nhau.

It Tat ca cac nghigp vu va so' du' gii:ta cac cong ty trong ding tap doan du'dc loci bo khi hdp nhgt bao

III cao tai chinh.

III Ldi ich cua c6 (long khong kigm sok bao gom gia tri cac Idi ich cua c6 doing khong kigm sok tai ngay hdp nhat kinh doanh ban dau va phan Idi ich cua co Ming khong kigm sok trong Si! bran

IIII doing a:2 t6ng van chu sd hub kg tit ngay hdp nhgt kinh doanh. Cac khoan 16 phat sinh tai cong ty con phai du'dc phan b6 tu'dng itrig vdi phan sa hilu cua co' Tong khong kigm sok, kg ca trildrig hdp

5 soli!) do Ian hdn phan sd hal cua c6 doing khong kigm sok trong tai san thuan cua cong ty con. Tti

II Bao cao tai chinh am Cling ty co' phfin B5t citing san Xfiy lap Dfiu khi ViOt Nam (PVC- N(

Land) - Cling ty con cua T6ng Cong ty ilill

a k O L

Bao cao tai chinh cho kir host O ng 6 thang kat thud ngay 30 thang 6 nam 2019 chug du'dc so i-

II xet cua PVC-Land du'dc lap tren gib dinh hoot do, ng lien tuc. Theo bao cao tai chinh chub du'dc sok xet cua PVC-Land cung cap, tai ngay 30 thang 6 nam 2019, nd phai tra ngan han vUdt qua tai san ?A_

II ngan han khoang 264,4 ty, 18 lay kg khoang 232,3 tit VND, mot s6 khach hang mua can ho tai Di/ an chung cif Petrovietnam Landmark do PVC-Land lam chu dau tif da tian hanh khdi kian PVC-

's Land vi cham ban giao can hO. Cac dgu higu tren cho thay gib dinh PVC-Land hoat Citing lien tuc di phi) hdp hay khong phy thutic vao kha nang thanh toan cac khohn nd dan han cua cong ty nay.

. Do do, Tang Cong ty chu'a danh gia dUdc gia dinh cong ty nay hoot Ong lien tuc di pha hdp hay

khong.

111 Ban Tang Giarn dac Tong Cong ty quyet dinh hdp nhat bao cao tai chinh cho kir hog Ming 6 thang kat thiic ngay 30 thang 6 nam 2019 chu'a du'dc soar xet cua PVC-Land veil tang tai san la khoang 1.114,7 tit VND, nd phai tra la khoang 1.097,4 ty VND, tang 18 sau thug la khoang 3,5 tit VND va

tin Wang rang cac Mau chinh (neu co) se khOng anh Wong trong yau ran bao cao tai chinh hdp

nhat giaa nien dm Tang Cong ty. Bao cao tai chinh hdp nhat gilra nien de) cua Tang Cling ty

I chu'a bao goim bat di digu chinh nao co the di lien quan elan ski kien nay.

■ Hdp nhSt kinh doanh

■ Tai san, cong nd va ding nd trem tang cua cong ty con du'dc xac dinh theo gia tri hdp 1j, tai ngay

mua ding ty con. Bat kit khoan phy trOi nao giita gia mua va t6ng gia tri hdp lje cua tai san dudc

■ mua du'dc ghi nhan la Idi thE thudng mai. Bat kit khohn thigu hyt nao gitla gia mua va tang gia tri hdp Iq cua tai san du'dc mua dudc ghi nhan vao kat qua host Ong kinh doanh cua kit phat sinh

hoot Ong mua cong ty con.

■ Ldi ich cua c6 Tong khong kigm sat tai ngay hdp nhat kinh doanh ban au dudc xac dinh tren cd sa tjt la cua co" Citing khong kigm sok trong tang gia tri hdp IY cua tai san, ding nd va cong nd

I

TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO'A NIEN DO (Trip theo) MAU SO B 09a-DN/HN

IP K'et qua hoot Ong kinh doanh, tai san va cong nd dm cac ding ty lien kat dudc hdp nhat trong bao cao tai chinh hdp nhat theo phu'dng phap v6n chiJ sd Kau. Cac khoan gop v5n lien kat dadc

111 trinh bay trong bang can d5i kg toan hdp nhgt theo gia g5c du'dc dieu chinh theo nhcmg thay d6i trong phan van gop cua Tang Cling ty vao phan tai san thaan cua cong ty lien kat sau ngay mua

S khoan dau tu'. Cac khaki 18 cua cong ty lien ket vu'dt qua khoan gdp von dm Tang Cong ty tai cong ty lien ket do (bao gem bat 14 cac khoan gop von dai han ma ye th/c chat tao thanh Mu ta

I thuan dm Tang Cong ty tai cong ty lien kat do) khong dt.rdc ghi nhan.

S Trong truing hdp met ding ty thanh vien cua T6ng Cong ty thu'c hien giao dich vdi met cong ty lien ket yeti Tang Cling ty, 161/18 chaa thu'c hien tu'dng ang veil phan gdp v5n cua Tang Cling ty vao

111 ding ty lien ket, du'dc loci trif khoi bao cao tai chinh hdp nhgt.

a Ldi the Uniting mai

111 Ldi thE thacIng mai Vert bao cao tai chinh hdp nhgt giaa nien do la phgn phy trei gifia mac gia phi hdp nhgt kinh doanh so vdi phan Idi ich cua Tang Cong ty trong tang gia tri hdp IY cua tai san,

IS cong nd va cong nd tiem tang cua cong ty con, cong ty lien kat tai ngay thy'c hien nghiep vu dau W. Ldi thE thacing mai dadc coi la met loci tai san vii hinh, du'dc khgu hao theo phu'dng phap

• du'dng th5ng tren thidi gian hau dung adc tinh cua Id' the" kinh doanh do la 10 nam.

5 Ldi the kinh doanh co Mick of viec mua cong ty lien ket va cd sd kinh doanh deng kiEm sok dadc tinh vao gia tri ghi so' cua ding ty lien ket va cd so kinh doanh (Tong kiem soar. Ldi the kinh doanh

•

of viec mua cac cong ty con dudc trinh bay hdp nhgt nha met loci tai san có khac tren bang can

d5i ke tan hdp nhgt. i01-/:` ----

a Khi ban ding ty con, cong ty lien ket, gia tri con 1pi cua khoan Idi thE thu'dng mai chaa khgu hao HOU

TY

het dadc tinh vao khoanlai/18 do nghiep vy nhadng ban ding ty tadng Ong. H,

ITTE

Tien va cac khoan tddng diking teen JAM

I Tien va cac khoan titdng du'dng ben bao gem ben mat tai qu9, cac khoan den girl khong kie han, ---*-4 -1,..„..

I

cac khoan dau tti ngan han, có kha nang thanh khoan cao, de dang chuyEn dai thanh ben va it riii

ro lien quan den viec Nen Ong gia tr.!.

I Cac khoan trau tu' tai chinh

Chang khan kinh doanh

• Chang khoan kinh doanh la cac khohn chang khoan dudc Tang Cling ty nam gia NA muc dich kinh

111 doanh. Chang khoan kinh doanh dudc ghi nhan bat dau tit ngay Tang Cling ty có quyen sd hau va dudc xac dinh gia tri ban dau theo gia tri kip IY cua cac khoan thanh toan tai thdi diEm giao dich

• phat sinh ding cac chi phi lien quan den giao dich mua chang khoan kinh doanh.

I Tai cac kY kg toan tiep theo, cac khoan dau tu' chirrig khoan &Plc xac dinh theo gia g5c trit cac

khohn giam gia chang khoan kinh doanh.

IN Da phong Om gia chang khoan kinh doanh dudc trich lap theo cac guy dinh ke toan hien hanh.

111 Cac khohn dau tu' nam gift den ngay dao han

• Cac khoan dau til nam girt den ngay dao han bao gem cac khoan au tit ma rang Cong ty có Y

a dinh va kha nang giti den ngay dao han. Cac khoan dau ta nam gia den ngay dao han bao gem: cac khoan ben girl ngan hang có kY Ilan nam gia den ngay dao han vdi myc dich thu I5i hang kY.

S Cac khohn dau ta nam girt den ngay dao han du'dc ghi nhan bat dau of ngay mua va dudc xac

•

dinh gia tri ban (Tau theo gia mua va cac chi phi lien quan den giao dich mua cac khoan dau hi. Thu nhap I5i to cac khoan dau tu' nam Oa dEn ngay dao han sau ngay mua dadc ghi nhan tren

a

Bao cat) ket qua hoot Ong kinh doanh tren cd sd di/ thu.

II Cac khoan dau tir nam girl dEn ngay dao han du'dc xac dinh theo gia g5c &it di di' phang phai thu

kilo doi.

IS 16

TONG CONS TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO cAo TM CHINH HOP NHAT GAYA NIEN DO (Trap theo) MAU So B 09a-DN/HN

Dy' phong pal thu kho doi cua cac khoan dau tif nim giCr den ngay dao han du'dc trich lap theo

cac quy dinh kg tan hien hanh.

Cac khohn cho vay

Cac khan cho vay du'dc xac dinh theo gia g5c trir di cac khan dirr phong pal thu kho doi. Du'

phong phai thu kho del cac khan cho vay cua Toting Citing ty du'dc trich lap theo cac quy dinh kg

tan hien hanh.

Dau tu' vao ding cu von cua ddn vi khac

111 Dau tif vao ding cu von cua ddn vi khac pan anh cac khan dau tif cong cu van nhu'ng Tong

• Cong ty khong CO quyen kigm sat, ding kigm soft hoac có anh Wang Clang kg d5i vdi ben du'dc

au tit.

111 Khan diu tti vao Ong cu von cac ddn vi khac du'dc pan anh theo nguyen gia trit cac khan du

• phong giam gia dau tu'.

NI phai thu

Nd pal thu la s5 tien có the thu hoi cua khach hang hoac cac CI& Wcing khac. NO phai thu du'dc trinh bay theo gia tri ghi so" trir di cac khan dif phong phai thu kho dol.

Dy' phong pal thu kho doi &A:cc trich lap cho nhirng khan nd phai thu di qua han thanh town tit sau thing tra len, hoac cac khan nd pal thu ma ngt.fali nd kho có kha Wang thanh town do bi

thanh ly, phi sin hay cac kho khan tu'dng

Hang ton kho

Hang Con kho du'dc hach town theo phu'dng pap ke khai thireng xuyen va du'dc xac dinh tren cd

•

gia th"p hdn giCia gia g5c va gia tri thuan có the"thkic hien du'dc. Gia ggc hang ton kho bao Om chi phi nguyen vat lieu trilc tiep, chi phi lao Clang trkrc tiep vi chi phi sin xugt chung, nEu co, dg co Mc hang ton kho d dia digm vi trang thai hien tai. Gia ggc cua hang gin kho du'dc xac dinh theo phu'dng pap binh quan gia quyen. Gia tr.i than có the" thyt hien du'dc du'dc xac dinh bang gia ban u'Oc tinh trit cac chi phi Vac tinh de hart thanh sin phgm ding chi phi tiep thi, ban

hang va phan ph5i pat sinh.

Du phong giam gia hang ton kho cua T5ng Cong ty dildc trich lap theo cac quy dinh kg town hien hanh. Theo do, TOng Cong ty du'dc phep trich lap du' phong giam gia hang ton kho loi thdi, hong, kern phgm chat vi trong truting hdp gia g5c dm hang ton kho cao hdn gia tri than CO the thyt hien du'dc tai ngay ket thCic kit kg tan.

TAi sin c6 Binh hiiu hinh va khEu hao

Tai sin co' dinh hCiti hinh trinh bay theo nguyen gia trii gia tri hao mon lOy kg.

Nguyen gia tai sin co" dinh hal hinh baogbm gia mua va tan ba cac chi phi khac lien quan trot

NI tiep dEn viec du'a tai sin vao trang thai sin sang sit dung.

111 Nguyen gia tai sin co- dinh hG'u hinh do ty' lam, ty' xay difng bao gOm chi phi xay citing, chi phi sin xat thyt to pat sinh cong chi phi lip do vi chay this.

•

So" nam

Nha cira va vat kign triic 5 - 48

May mac va thigt bi 3 - 15

Phirdng tien van tai 4 - 10

■ Thiel IA van phong

3 - 10

17

a

Tai sin co dinh hiiu hinh ditdc khgu hao theo phildng phap du'ang thing dy'a tren thdi gian hi.Tu dung u'dc tinh. Thai gian khgu hao cu the nhilsau:

III

III TONG GONG TY Co PHAN XAY LAP DAU Kilt VIET NAM THUYET MINH BAO CAO TAI CHINK HOP NHAT GIO'A NIEN DO (Tier) theo)

MAU SO B 09a-DN/HN

I Cac khoan lai, 16 phat sinh khi thanh IY, ban tai san la chenh loch girfa thu nh5p tit thanh IY va gia

tri con Ipi cua tai san va du'dc ghi nhan vao Bao cao kEt qua boat do, ng kinh doanh.

al Thug tai san

II Mat khohn thug dt.fgc xem la thug tai chinh khi phan Idn cat quyen Igi va riii ro ve quyen sit hirru

• tai san du'dc chuyen sang cho ngt.rai di thug. Tat Ca cac khoan thug khac &(c xem la thug boat

d6ng.

• Tong Cong ty ghi nhan tai san thug tai chinh la tai san cua Ving Cong ty theo gia tri hap IY do tai

II

san thug tai thai diem khai dau thug tai san hoac theo gia tri hiOn tai cua khoan thanh toan tien thug tol thieu, neu gia tri nay th5p hdn. Na phai tra ben cho thug tu'dng ang thick ghi nhan tren

•

bang can del ke toan hip nhal nhu' mot khohn nit phai tra ve thug tai chinh. Cat khohn thanh toan tien thug dugc chia thanh chi phi tai chinh va khoan phai tra nit 96'c nham dam bao ty 1'0 lai

• sal dinh kY c6 dinh tren s5 thing con 1pi. Chi phi thug tai chinh du'dc ghi nhan vao kat qua hoat

do, ng kinh doanh, WI khi cac chi phi nay tryt tiep hinh thanh nen tai san di thug, trong trudng hdp

• do se du'dc vein hoa theo chinh sach ke toan cua T6ng Cong ty ye chi phi di vay.

•

Mat khohn thug du'dc xem la thug host dang khi ben cho thug van du'dc hiking phan Ian cac quyen Igi va phai chiu rill ro ve quyen sit hi.ru tai san. Chi phi thug host d6ng dugc ghi nhan vao bao cao

a kat qua hoot do, ng kinh doanh hap nhat theo phutIng phap &fang thang trong suet thai gian thug.

Cac khohn tien nhan du'dc hoac phai thu nham tho dieu kren q kat hdp Tong thug hoat d6ng ding

II

dugc ghi nhan theo phu'dng phap du'ang thang trong suet thai gian thug.

I

Cac tai san di thug tai chinh du'dc khEu hao tren thai gian hil'u dyng u'ac tinh Wring tu' nhil ap dyng vii tai san thu6c sit heti ciia TOng Cong ty hoac tren thai gian di thug, trong trugng hdp the'

IIgian nay flan hdn, Cu the nhu' sau:

111

S6 nam

May mot va thiet bi 5 - 15

a Phu'dng tien van tai 5 - 10

Tai san c6 dinh v8 hinh va khali hao

Quyen sir dyng Tat du'dc phan 136 theo phu'dng phap during thang tren thai gian sir dung 16

11 dat. Quyen su dyng d5t lau dai khong trich kh5u hao.

• Phan mem may tinh du'dc phan b6 theo phu'dng phap &fang thang trong yang Ur 3 dOn 5 nam.

111 Chi phi xay dyng cd ban di% dang

• Cac tai san dang trong qua trinh xay dying phyc vu myc dich san xual, cho thug, quan tri hoac cho bat kY myc dich nao khac di ac ghi nhan theo gia g6c. Chi phi nay bao gem cac chi phi can

• thiet de hinh thanh tai san phO hdp vii chinh sach ke toan cua Tong Cong ty. ViOc tinh kh5u hao ciia cac tai san nay du'dc Sp dung gieng nhif vii cac tai san khac, bat dau tu' khi tai san 0 vao

• trang thai An sang sit dyng.

a Bat d'Ong san Mu tu'

II Bat do, ng san dau tu' bao gem quyen sit dyng dal va nha dra, vat kien true do Tang Cong ty nam giri nham muc dich thu Igi tu' viOc cho thug hoac chit tang gia. Bat do, ng san au tif cho thug du'gc

IS trinh bay theo nguyen gia try' gia tri hao man lOy ke. B5t d6ng san dau tu' cho tang gia &Mc trinh

bay theo nguyen gia VC( suy giam gia tn.

III Nguyen gia dm bat d6ng san dau tu' du'dc mua bao g6m gia mua va cac chi phi lien quan trufc tiep

•

nhu' phi dich vy tir v5n ve luat phap lien quan, thug" trirac bp va chi phi giao dich lien quan khac.

Nguyen gia bat do, ng san au tu' tu' xay la gig VI quyet toan ding trinh hoac cac chi phi lien quan

• trait tiep cua bat do, ng san Tau W.

Tai san dinh vo hinh the' hiOn gia tri quyen sit dyng Bat, phan mem may tinh va tai san co' dinh

vo hinh khac, du'dc trinh bay theo nguyen gia bit gia tri hao man lOy

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TONG CONG TY CO PHAN XAY LAP DAU KHI VIeT NAM THUYET MINH BAO cAo TAI CHINH HO, NHAT GAYA NI& DO (Tie'ro theo)

BR Tang san dau to cho thue dudc kh5u hao theo phu'dng phap &Ring dung utc tinh trong yang tit 25 nam dEn 38 nam. Quyen sir dung dal

hao.

MAU SO B 09a-DN/HN

thong tren thdi gian lau dai khong trich khau

Tang Cong ty khang trich khau hao doi voi bat dang san dau W nam giui chd tang gia.

Cac khoan tra trudc

Chi phi tra trutc bao gam cac chi phi thy'c phat sinh nhiing c6 lien quan den ket qua hoat

clang san xual kinh doanh ci:Ja nhieu ky ke tan. Chi phi tra trutc bao gem khan tra trutc ben

thue dot, ha tang va van phong, Idi the kinh doanh, chi phi dich vu ban can ho qua san giao dich

bet clang san va cac khan chi phi tra trutc khac.

Tien thue dat, 4 tang va van phong the hien so- tien [hue tra trutc dudc phan ba vac) bao cao kEt

qua hoot Clang kinh doanh hdp nhat theo phu'dng phap diidng thong Wring (frig vdi thdi gian thue.

Cac khan chi phi tra MI& khac bao gem gia tri ding cy, dung cy, linh kien loci nho da xuet dung va cac chi phi khac, dildc coi la c6 kha nang dem loi Idi ich kinh trong tutng lai cho Tang Cong

ty. Cac chi phi nay du'dc van hoa duti hinh thut cac khan tra trutc va dudc phan vao bao cao

ket qua hog clang kinh doanh hdp nhat, sir dyng phu'dng phap &fang thong theo thdi gian hiru

dyng utc tinh.

Cac khoan du' phong phai tra

Cac khan clif phong phai tra dudc ghi nhan khi Tang Cong ty c6 nghia vu nd hien tai do kEt qua tir mat sy' kien d5 xay ra, va Tang Cong ty c6 kha nang phai thanh tan nghia vu nay. Cac khan dy' phong dudc xac dinh tren cd sd utc tinh cCia Ban rang Gam dac ve cac khan chi phi can thiet de thanh tan nghia vu nd nay tai ngay ket thiic ky ke" tan.

Ghi Wan doanh thu

Doanh thu ban hang dudc ghi nhan khi Tang thdi tha man tat ca nam (5) dieu kien sau:

(a) Tang Cong ty da chuyen giao phan Idn rui ro va Idi ich g5n lien Niel quyen sd hi".1U san phem

hoac hang hta cho ngtiti mua;

(b) Tang Cong ty khang con nam gill' guy& quan ly hang ha nhil ngu'di sd hiiu hang ha hoac

guy& kiem sat hang hoa;

(c) Doanh thu du'dc xac dinh tudng chat chin;

(d) Tong Cong ty se" thu du'dc Idi ich kinh te tit giao dich ban hang; va

(e) Xac dinh du'dc chi phi lien quan dEn giao dich ban hang.

Doanh thu coa giao dich ve cung cap dich vu dudc ghi nhan khi ket qua dia giao dich do du'dc xac dinh mat cach Clang tin cay. Trutng hdp giao dich ve cung cap dich vy lien quan den nhieu kir thi doanh thu du'dc ghi nhan trong los/ theo ket qua phan cling viec d5 hoan thanh tai ngay cOa bang can d6i ke tan cua nam d6. KEt qua cua giao dich cung cap dich vy dudc xac dinh khi thea man

t5t Ca ban (4) dieu kien sau:

(a) Doanh thu dudc xac dinh Wdng chat than;

(b) Co kha nang thu du'dc Idi ich kinh te tcr giao dich cung cap dich vy do;

(c) Xac dinh dudc phan ding viac da hoan thanh tai ngay do bang can dai ke tan; va

(d) Xac dinh dudc chi phi phat sinh cho giao dich va chi phi de hohn thanh giao dich cung cap

dich vy do.

Doanh thu tit hdp Clang xay di/rig dm Tang Cong ty difdc ghi nhan theo chinh sach kE tan cCia Tang Cong ty ve hdp clang xay dting (xem chi tiel duti day).

Lai ten gt)1 dudc ghi nhan tren cd sid den tich, du'dc xac dinh tren s6 du' cac tai khan tien gill va

lai suet ap dyng.

L51 tit cac khan dau to dudc ghi nhan khi Tang Cong ty co quyen nhan khoan 15i. 19

,Al2

iNI NHIE

LO ET

9/1

I TONG CONG TY co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH HOP NHAT GIOA NIEN DO (Tigp theo) MAU SO B 09a-DN/HN

Hdp ding xay dying

• Doanh thu va chi phi dia hdp (fang xay dying du'dc ghi nhan nht.t sau:

Trong trutrig hdp hdp ding xay dung guy dinh nha thau dudc thanh toan theo gia tri khai ludng • thyt hien, khi kat qua thtic hien hdp &Ong xay dy'ng dudc xac dinh mot cach Clang tin cay va difdc

khach hang xac nhan, thi doanh thu va chi phi lien quan dEn hdp dong dudc ghi nhan tudng Cfng vdi phan ding viec eta hoan thanh dudc khach hang xac nhan trong k9 dudc phan anh tren hoa ddn da lap.

Phan cong viec 65 hoan thanh diidc tinh bang tc, le phan tram giu'a chi phi phat sinh tip phan

II ding viec d5 hoan thanh tai ngay kEt thtic kit kg' toan so vdi tang chi phi cly toan dia hdp (Tang, ngoai trit trudng hdp chi phi nay khong tu'dng du'dng vdi phan kh6i ludng xay lap 85 hohn thanh.

a Khoan chi phi nay di thE bao Om cat chi phi phy them, cat khoan bbi thilang va chi thitang thu'c hien hdp ding theo thda thuan yeti khach hang.

• Khi ket qua thyt hien hdp Ong xay diing khong thE dudc utc tinh mot cach clang tin cay, doanh thu chi dudc ghi nhan tu'dng &icing vdi chi phi cip hdp ding 85 phat sinh ma viec du'dc hoar' tra la tu'dng dal chac than.

Ngoal tg

• Cac nghiep vu phat sinh bang ngoai to dudc chuygn d61 theo ty gia tai ngay phat sinh nghiep vy. SO du' cac khoan myc tien to co g6c ngoai to tai ngay kat that kit kg' toan dudc chuyEn dai theo ty gia tai ngay nay. Chenh lech ty gia phat sinh dudc hach toan vao bao cao ket qua hoot dOng kinh doanh hdp nhat.

• Chi phi di vay TY

111Hui

Chi phi di vay dudc ghi nhan vao chi phi san xu5t, kinh doanh trong kje khi phat sinh, trit khi du'dc TTY van hoa theo guy dinh cua Chugn mac toan Viet Nam s5 16 "Chi phi di vay". Theo do, chi phi JAN di vay lien quan trut tier) dEn viec mua, dau to xay dytig hoac san xual nhiing tai san can mat

• thdi gian tudng del dai hoan thanh du'a vao sit dyng hoac kinh doanh dudc Ong vao nguyen gia tai san cho den khi tai san do dudc du'a vao sit dyng hoac kinh doanh. Cac khoan thu nhap

• phat sinh tt:t viec Tau to tam thdi cat khoan vay du'dc ghi gtam nguyen gia tai san di lien quan. D61 vdi khoan vay rieng phut vu viec xay citing tai san c6 dinh, bat dOng san dau tu, lai vay &Mc

• van hoa kg ca khi thdi gian xay citing dudi 12 thang.

• Thug

ThuE thu nhap doanh nghiep the hien tang gia try cua s6 thug" phial tra hien tai va so- thug hoan tai.

SO thug phai tra hien tai dudc tinh dip tren thu nhap chiu-thug" trong 1(9. Thu nhap chiu thug khac vdi Idi nhuan trudc thug' Mick trinh bay tren bao cao ket qua hoot Ong kinh doanh hdp nhal vi thu nhap chiu thug- khong bao gom cat khohn thu nhap hay chi phi tinh thug hoac &Plc khgu trit trong cac nam khac (bao gom ca 18 mang sang, nEu co) va ngoai ra khong bao g'om cac chi tieu

• kh8ng chiu thug hoac khong dildc kh5u trit.

• ThuE thu nhap hoar' lai dudc tinh tren cat khohn chenh lech giita gia try ghi so va cd sd tinh thug thu nh'5p dia cac khoan myc tai san hoac ding nd tren bao cao tai chinh hdp nhgt va di.tdc ghi nhan theo phuting phap bang can CA kg' toan. ThuE thu nhap ho5n lai phai tra phai dudc ghi nhOn cho tat ca cac khoan chenh tech tam thdi con tat san thug thu nhap hoan lai chi dudc ghi nhan khi chac chart di dU Idi nhuan tinh thug trong tudng lai de khgu trd' cac khoan chenh tech tam thai.

ThuE thu nhap hoan lai dudc xac dinh theo thug sugt clt,t tinh se ap dung cho kir tat san dtIdc thu hoi hay nd phai tra dtidc thanh toan. Thug thu nhap hoan lai dudc ghi nhan vao bao cao kEt qua

• hoat ("Ong kinh doanh hdp nhgt va chi ghi vao van chi: so hQ'u khi khoan thug do co lien quan dEn cat khohn myc dudc ghi thang vao van chi) sd

Tai san thug thu nh5p ho5n tat va nd thug thu nh5p hoan !al phai tra ditdc bit khi Tang Cling ty CO quyen hdp phap de. bu trit giu'a tai san thug thu nhap hien hanh vdi thug thu nhap hien hanh phai nip va khi cac tai san thug thu nhap lai va nd thug thu nh5p ho5n lai phai tra lien quan ten thug thu nh5p doanh nghigp du'dc quan lY bell ding mot cd quan thug va T6ng C8ng ty co du' dinh thanh toan thug thu nh5p hign hanh tren cd sd thuSn.

20

TONG LONG TY CO PHAN XAY LAP DAU KHI VIET NAM THUYIT MINH BAO CAO TAI CHINH HOP NHAT GI(YA NIEN DO (nip theo) MAU So B 09a-DN/HN

Viec xac dinh thug thu nhgp cira T6ng Cong ty can cif vao cac quy dinh hien hanh ve thud. Tuy nhien, nhi:ing quy dinh nay thay d6i theo tifrig thdi kir va viec xac dinh sau cimg ve thug thu nhgp doanh nghiep tuy thu6c vao kEt qua kigm tra cua cd quan thud" co thgm quyen.

Cac loci thug khac du'dc ap dyng theo cac luat thud hien hanh tai Viet Nam.

4. TIEN VA CAC KHOAN TUDNG DU'O'NG TIEN

S5 cuo1 ky S8 orau kY

VND VND

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Tien mat 7.458.425.918 6.155.918.638 Tien girl ngan hang khong kir han (i) 150.056.652.173 436.402.993.169 Cac khohn ttidng dadng tien (ii) 445.584.839.189 420.340.378.337

603.099.917.280 862.899.290.144

0)

Tien girl ngan hang khong kir hart tai ngay 30 thang 6 nam 2019 bao gom s6 ben khoang 36,9 ty VND (ngay 31 thang 12 nam 2018: khoang 63,6 ty VND) gift tai Ngan hang Thu'dng mai TNHH MN Doi DLidng (fru& day la Ngan hang TMCP Dai Dicing - "OceanBank") dang tam cliing giao dich theo chi dao cira Ngan hang Nha nu& Viet Nam.

(ii) Cac khohn tudng dtidng tien tai ngay 30 thang 6 nam 2019 phan anh cac khoan Wen gtfi ngan hang co kjr han gcic khong qua 3 thang, bao g6m s6 tien khoang 98,9 t-jr VND (ngay 31 thang 12 nam 2018: khoang 98,9 tjr VND) gift tai OceanBank dang tam diMg giao dich theo chi dao cua Ngan hang Nha nutc Viet Nam.

Ngay 08 thang 5 nam 2015, Ngan hang Nha nu'dc Viet Nam da chinh thiic bap quail va chuygn mo hinh hoot Ong cua OceanBank thanh Ngan hang Thirdng mai TNHH MN do Nha nu'dc lam chi) sd ht3u. Do do, Ban T6ng Gam d5c -fling Cong ty tin tutng rang cac khoan tien girl neu tren van có kha Wang thu hoi, khong co rui ro t6n that va theo do, khong phai trich lap du' phong t6n that tai san.

5. DAU TAI CHINH NGAN 144N

Gia g6c

a. Ch(ing khoin kinh

157.948.845.000 doanh ang ty Co phan Dau to

136.068.065.000 Xfiy dyng Thuting mai Dau khi - IDICO

Cong ty Co phan Thigt bi

14.600.000.000 NOi ngooi that Dau khi

Khac

7.280.780.000 b. Nu hi nam gill den

57.513.185.403 ngiy dao han Tien girl có kY han (i)

57.513.185.403

(i)

Tien gill co kir han tai ngay 30 thang 6 nam 2019 phan anh cac khoan tien girl tai cac ngan hang thYdng mai có kir han g6c Idn hdn 3 thang va khong qua 12 thang.

T6ng Cling ty chua darth gia gia tri hdp ly cira cac khoan dau tai chinh tai ngay kEt thuc kir kg toan do cac quy dinh hien hanh chua cif) Wong dgn cu the ve viec xac dinh gia tri Nip ly cira cac khoan Tau to tai chinh.

SO coal 14 VND

Dy phong

SO diu ki

Gia gfiC VND

Dy phong

69.742.874.700

55.857.874.700

13.885.000.000

157.948.845.000 109.053.809.550

136.068.065.000 95.168.809.550

14.600.000.000 13.885.000.000

7.280.780.000 83.570.896.810

83.570.896.810

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TONG CONG TY Co PHAN XAY LAP DAU KHI VIO NAM THUAT MINH BAO CAO TAI CHINH HOP NHAT GIOA NIEN DO (Tiep theo) MAU SO B 09a-DN/HN

6. PHAI THU dm KHACH HANG

So cu5i kir

S5 Mu ki

VND

VND a. Phai thu ngAn hart cila khach hang 2.264.937.249.118 2.230.128.242.401 Phai thu cac ben lien quan 1.405.091.105.497 1.295.139.029.511 (trinh bay tai Thuyet minh so- 41)

Ban quan IY Nan ding trinh DK I 116.734.967.999 144.123.134.999

TOng Cong ty Lap may Viet Nam 139.171.536.209 105.347.622.407 Phai thu khach hang ngan han khac 603.939.639.413 685.518.455.484 b. Phai thu dai han caa khach hang 93.237.316.132 95.044.011.734 Phai thu cac khach hang mua dirt an Trung tam 62.663.832.160 63.228.132.160 Thircing mai Tai chinh Dau khi Phu M9 liking

Phai thu khach hang dai han khac 30.573.483.972 31.815.879.574

2.358.174.565.250 2.325.172.254.135

7. TRA TRUOt CHO NGUOI BAN

S5 cu5i kif S5 dau kv VND VND

a) Ngan han 806.845.757.731 756.165.572.059 Cong ty CO phan Dau to Xay lap Dau khi IMICO 113.386.879.741 113.386.879.741 Citing ty CO phan Xay lap Dau khi Ha NOi 108.864.918.776 108.864.918.776 Cong ty CO phan Thi cong Cd gidi Va Lap may DU khi

54.324.395.257 54.324.395.257

Cong ty CO phan Dau Xay dking Vinaconex - PVC 56.932.227.754 58.788.765.014 FLSmidth Wadgassen Cac khoan khac 473.337.336.203 420.800.613.271 b) Dai han 14.930.499.683 15.230.499.683 Cong ty CO phan Phat than Me Kong 7.745.337.557 8.045.337.557 Cac nha cung cap khac 7.185.162.126 7.185.162.126

821.776.257.414 771.396.071.742

22

11111111111111111111111111111111111111111•1111111111111111111111111111•111111111•111111111 TONG CONG TY Co PHAN XAY LAP DAU KHi VICT NAM THUYET MINH BAO cAo TAI CHiNH HC/P NHAT GIOA NIEN DO (Tiap theo) MAU SO B 09a-DN/HN

8. PHAI THU VE CHO VAY NGAN HAN

Cong ty C6 phan Khach san Lam Kinh (I) Cong ty CO phan Dau tut Xay lap Dau khi Sal Gan (i) Cling ty C6 phan Dau tut Xay clking Thu'dng mai Dau khi - IDICO (i) Cong ty Co phan Tang Cong ty Xay lap Dau khi Nghe An (i) Cong ty C6 phan Thigt bi Nia ngoai that Dau khi

T6ng Ong

S5 cool kir SO dau kir Gia gik Du' phang Gib giic Di/ pheng

VND VND 200.000.000.000 124.356.150.003 200.000.000.000 124.356.150.003 142.303.647.827 142.303.647.827 142.303.647.827 142.303.647.827

71.392.750.000 101.620.000.000

22.623.638.889 12.509.813.846 22.623.638.889 12.509.813.846

10.997.669.735 10.997.669.735 10.997.669.735 10.997.669.735

447.317.706.451 290.167.281.411 477.544.956.451 290.167.281.411

S6 du' phal thu, vdi tang s6 tien khoang 436,3 tjt VND, ye cho vay cac ding ty nay thg hien a) s6 tien Tang Cong ty sit dung tien vay tit Hdp clang tin dyng s6 10/2010/HDTD-OCEANBANK-PVC ngay 20 thang 10 nam 2010 giira Ngan hang Thu'dng mai C6 phan Doi Du'dng (nay la Ngan hang Thu'dng mai TNHH MN Dal Du'dng - OceanBank) va Tang Cong ty de thanh Wan ha Cling ty C6 phan Dau tu' va Xay lap Dau khi Sal Gan, Cong ty C6 phan Dau tu' Xay ck,Mg ThYdng mai Dau khi - IDICO va Cong ty C6 phan Tang Cling ty Xay lap Dau khi Nghe An ve viec chuygn nhiidng c6 phan; va b) s6 tien Tang Cong ty sit dyng tien vay tit Hcfp Tong tin dung so" 603/2011/HDTD-OCEANBANK-PVC ngay 30 thang 6 nam 2011 ky vdi Oceanbank a cho Cong ty Co phan Khach san Lam Kinh ("Khach san Lam Kinh") vay van, myc Bich de hO trd vein san xu5t kinh doanh cho Khach san Lam Kinh.

Theo Cong van s6 7697/2014/CV-OceanBank ngay 09 thang 12 nam 2014 dm OceanBank, thdi digm thanh toan cac khohn vay ndi tren sau khi dudc gla hpn la ngay 31 thang 12 nam 2017. Tai ngay lap bao ctho tai chinh hdp nhat giCra nien da nay, Tang Cong ty dang lam viec vdi cac ben lien quan de gia han then glan thanh toan cac khoan vay OceanBank. Tang Cling ty cOng dang tigp tuc lam viec vdi cac ding ty tren dg thu hai cac khoan thanh Wan ha hoac cho vay de co nguan thanh toan cac khoan vay OceanBank neu tren, nharn tang cudng kha Wang thanh Wan cua Tang Ding ty ding nhu' de phi hdp vdi cac quy dinh ye quart tri ding ty ap dyng cho ding ty dai thing.

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Jo: Ty

*TE

AM

?

9. PHAI THU KHAC

a. Ngan han - Phai thu cho vay, hO trd van, 15i phat cham thanh town, cham tra

- KY WO, kY quji - Phai thu Ngan hang TMCP Sai Gen - Ha Nal - Chi nhanh Ha Nal (i) - Phai thu ve viac thyt hian nghia vu bao lanh (ii)

Phai thu Cong ty C6 phan Dau hi Dau khi Thang Long - Phai thu ngan han khac

b. Dal han - Kje cUdc, ky quji - Hpp Tong Hpp tac kinh doanh vei Cong ty Co phan Dia 6c Nu khi - Phai thu dai han khac

S5 call kir 55 dau kif VND VND

803.733.429.613 837.057.616.618 149.086.752.097 158.813.595.215

34.492.256.919 75.171.194.420 46.233.778.156 46.233.778.156

42.328.848.975 42.328.848.975 147.494.400.000 147.494.400.000

384.097.393.466 367.015.799.852

36.821.084.468 43.156.733.422 17.833.135.443 18.312.821.254

4.000.000.000

18.987.949.025 20.843.912.168 840.554.514.081 880.214.350.040

(i) Phai thu tit Ngan hang Thilcing mai Co phan Sai Gan - Ha Nai (SHB) - Chi nhanh Ha Nal the hian khoan tien ngan hang nay khau trCt tit tai khoan tien gCri dia T6ng Cling ty tai SHB de thu hai nd qua han cOa TOng Cong ty tai SHB - Chi nhanh Th5ng Long. T6ng Cong ty guy& Binh ben hanh khai kian SHB dg d6i lai s6 Van da bi SHB khau trii. Den ngay lap bao cao tai chinh hqp nhat giva nien 86 nay, vu kien van dang dutic Tea an Nhan dan quan Hoan Kiem xem xet va xi:f 1Y. Bao cao tai chinh hap nhat giCra nien da kern theo chu'a bao gam cat dieu chinh c6 thg c6 lien quan den van de nay.

(ii) Phai thu ve viac thyt hian nghia vu bao lanh the hien khoan tien cac ngan hang d5 khau trif tii tai khothn cua T6ng Cong ty thyt hian nghia vy bao lanh cho cac hdp Tong tin dung ma T6ng Cong ty dung ra bao lanh (xem them tai Thuyet minh s6 42).

24

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TONG LONG TY Co PHAN )(AY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH HQP NHAT GII7A NIEN DO (Trip theo) MAU SO B 09a-DN/HN

10. Ncy xAu

Th8ng tin Ve cac khoan nq x'au chu yau ci.ia Tang Cong ty tai ngay kat thik kY ka toan nhu*sau:

56 cu5i kif S6 dau ky Gib ggc Gig tri

c6 thg thu hgi Gig g&c Gig tri

c6 thg thu h6i VND VND VND VND

Cong ty co. phan Dau tit Xay lap Dau khi sal

245.775.809.827 8.949.755.062 245.775.809.827 8.949.755.062

Gan Gong ty Co phan Xay lap Dau khi HO Nal

209.506.512.145 209.960.201.220

Gong ty CO phan 206.138.310.290 75.643.849.997 206.138.310.290 75.643.849.997 Khach san Lam Kinh Cong ty Co phan T6ng 80.590.468.308 24.618.378.901 74.320.073.627 23.141.183.865 Cling ty Xay lap Dau khi Nghe An Cong ty Co phan Thi 75.939.674.972 75.801.305.741 °Ong Cd gidl va Lap may Dau khi Cong ty co" phan Thigt bi N6i ngopi that Dau khi

73.727.447.475 4.545.924.790 73.727.447.475 4.545.924.790

Cong ty CO phan Xay lap Dau khi Mien Trung

61.710.508.005 61.710.508.005

Cling ty co phan Vau to Xay lap Dau khi

54.008.596.946 6.714.619.313 54.008.596.946 6.714.619.313

IMICO ?*.,\ Ngan hang ThuOng mai TNHH M6t thanh vien Dai Du'cing

42.328.848.975 42.328.848.975

hi ) t i

Cong ty Co' phan Dau to Xay citing Vinaconex - PVC

35.130.787.176 327.504.230 30.394.484.099 327.504.229

Vic) *'

Cong ty CO phan Xay lap Dau khi PVC -

30.495.449.099 100.965.000 30.495.449.099 100.965.000

TruOng Sdn

C6ng ty CO phan Xay lap Dau khi 2

26.176.673.819 26.176.673.819

Cong ty CO phan Kinh doanh Dich vy cao cap

23.575.990.000 23.575.990.000

Dau khi Viet Nam

Cong ty Co phan Dau tu'va Khoang sari Hdp

17.613.461.725 18.813.461.725

Thanh D6i xay dy'ng s6 5 - 11.854.459.111 11.854.459.111 PVC Mekong T6ng °Ong ty khi Viet 9.446.793.928 9.446.793.928 Nam Ban Quan ly dy• an 5B - 7.114.648.826 7.114.648.826 Cang xuat San phgm

Nha may Loc clau Dung Qat

Gong ty Co phan Dieu clu'Ong Du lich VOng Tau

6.727.169.436 6.727.169.436

Gong ty CO phan Thien 5.050.000.000 5.050.000.000 PhLic Gla Benh vier) Viet Nam Cu 3.819.490.482 3.819.490.482 Ba C6ng ty Co phan Xay lap Olen Dau khi

3.719.897.842 3.719.897.842

Gang ty CO phan Dau tU va Xay lap Dau khi

3.642.458.278 3.642.458.278

Kinh Bac

BQLDA Huyen Con Dao 3.866.318.484 3.866.318.484 - C6ng trinh Xay dying chung thu nhap thap Huyen Con Dao

Ban Tang Giarn Mc Tang COng ty xac dinh gia tri có the thu Kai duVc bang gia gac cCia cac khoan phai thu trit di gia tri di! phang da trich lap cho cac khoan phai thu nay.

25

11•1111111111•111•111111•11111.111111111111•111111111111111111111111 111 111 11111 11 • 111 TONG CoNG TY Co PHAN XAY LAP DAU KHI VI'ET NAM A A THUYET MINH SAO CAO TAI CHINH HCfP NHAT GI NIEN DO (Tiep theo)

11. HANG TON KHO

MAU SO B 09a-DN/HN

S6 cu6i ky S5 dau ky Gib gac Dat phang Gib g6c Du' phang

VND VND VND VND Nguyen lieu, vat lieu 38.187.220.931 1.854.914.426 39.920.434.606 1.549.336.870 Cong cu, dung cu 6.002.302.578 6.108.395.535 126.922.432 Chi phi san xuat, kinh doanh de dang (i) 3.420.313.317.087 120.535.896.247 3.770.736.633.344 107.239.344.353 Thanh pham 7.961.519.443 7.961.519.443 Hang hoa 34.305.425.144 21.904.436.728 33.212.220.068 21.904.436.728 Hang hoa bat Clang san 320.602.759.415 95.748.615.422 317.317.159.415 95.748.615.422 - Khu phi& hcfp thudng mai, khach san, van phang cho thue Bac Lieu (ii)

217.748.615.422 95.748.615.422 217.748.615.422 95.748.615.422

- Chung al thuOc DV an Khach san Dau khi Thai 38.178.820.960 38.178.820.960 Binh (iii)

- Khac 64.675.323.033 61.389.723.033

3.827.372.544.598 240.043.862.823 4.175.256.362.411 226.568.655.805

(i) Chi phi san xuat, kinh doanh del dang la chi phi cac ding trinh clang trong qua trinh xay citing, chi Wet theo ding trinh nhu' sau:

S6 cu6i ky S6 dau ky Gib g6c phong Gib g6c Dtt phong

VND VND VND VND Nha may Nhiet dien Thai Binh 2 1.609.139.809.177 45.274.469.897 1.606.286.291.071 45.605.934.680 DV an cao ac can ha thtidng moi dich vy PetroVietnam 1.011.893.065.155 35.965.852.548 1.010.528.017.791 35.965.852.548 Landmark (*) Chung cif 33A, dudng 30/4, thanh pha \rung Tau 113.798.652.856 338.387.976.952 Nha may Nhiet dien Vang Ang 1 (**) 249.672.379.595 249.672.379.595 Chung cit cao tang M9 Phu (***) 151.641.820.254 151.641.820.254

Cac ding trinh khac 284.167.590.050 39.295.573.802 414.220.147.681 25.667.557.125 3.420.313.317.087 120.535.896.247 3.770.736.633.344 107.239.344.353

(*) C8ng ty CO phan Bat clang san Xay lap Dau khi Viet Nam (PVC Land - tong ty con dm Tang C8ng ty) 16 chi.) Tau tu' an cao ac can ho thu'dng mol dich vy PetroVietnam Landmark ("Dv' an"). Du' an nay dudc khai tong tit thang 8 nam 2009. Trong qua trinh dau tu' truck nam 2017, Di/ an c6 mat so" Ian tam &Mg thi tong, tuy nhlen, PVC Land kh8ng c6 cac van ban hoc bang chang cu the ye thdi gian bat dau tom dung thi ding va theli diem tiap tyc thi tong. Trong cac Ian tam &Mg thi tong, PVC Land van tiep tyc van hoa chi phi 151 vay va ghi nhan vao chi phi san xuat, kinh doanh d6 dang dia Du' an. Ban Tang Glam dac Tang Cong ty tin tuOng rang van de nay khong anh hutng tr9ng yell den bao cao tai chinh hyp What gicia nien eta dia Tang Cong ty.

26

a ■ TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM

THUAT MINH BAO CAO TAI CHINH HOP NHAT GAM NIEN DO (Trip theo)

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MAU SO B 09a-DN/HN

(**) Nhu' trinh bay tai Thuyet minh so" 43, do có thay dOi vse thigt kg va ddn gia, Tong Cong ty dang de nghi cat cd quan Nha TV& có thgm quyEn xem xet diEu chinh gia tri phat sinh chu'a !Yong hgt cua dy' an Nha may Nhiet dien VOng Ang 1. Bao cao tai chinh hdp nhat giCra nien d6 kern theo chu'a bao gam bgt 1(9 (lieu chinh nao co thg có lien quan dgn vgn a nay.

(***) SO du' chi phi san xuat kinh doanh, der dang cua du' an Chung cif cao tang M9 Phil ("Chung

cu.") do Cong ty C6 phan Dau khi M9 Phu (ding ty con dm Cong ty CO phan Dau Ur Hp tang va 08 thi Dau khi - cong ty con cua T6ng Cong ty) la chu eau bao gorn chi phi guys& sir dung d5t, chi phi dEn bCi giai toa, chi phi xay dting, chi phi Iai vay, cac chi phi try'c tigp va cac chi phi chung cc!) lien quan phat sinh trong qua trinh xay ding Chung cu.. Tai ngay 30 thang 6 nam 2019, chi phi san xugt kinh doanh der dang cua Chung cif bao gam cac dien tich tang ham dg xe, trung tam thirdng mai, nha tre, cac can h6 ap mai chu'a hohn thien, trong dd, gia tri tang ham dg xe du'dc tam tinh theo phe duyet dy' an dau tif ban dau khoang 58,9 ty VND). COng ty CO phan Dau Dau khi My Phil chu'a tign hanh phan bo" gia tri tang ham de xe nay vao gia vgn dm hang hoa bat d6ng san da ban ra trong cac nam phat sinh tildng Ung vdi dien tich tang ham set hOL chung cua chti sd hi.ru Chung of. Ban TOng Giam dgc TOng Cling ty tin Wong rang van dE nay khong anh Wong trong yeti dEn bao cao tai chinh hdp nhat giCra nien do cua T6ng C8ng ty.

(ii) Phan anh gia tri hang hoa bat do, ng san dau tai Khu phCtc hdp thLidng mai, khach san, van phong cho thug Bac Lieu ("Bac Lieu Tower"). Nhu' trinh bay tai Thuyet minh so 28, Cong ty C6 phan Phat trign 00 thi Dau khi (PVC-Mekong - cong ty con cua T6ng Cong ty) da the' chgp gia tri hang h6a nay dg dam bao cho cat khoan Wen vay ngan han tai Ngan hang Thitdng mai TNHH MTV Dpi Du'dng - Chi nhanh Ca Mau (OceanBank Ca Mau). Ngay 25 thang 3 nam 2019, Chi cut Thi hanh an dan stiThanh ph6 Bac Lieu da ban hanh Thong bao so' 96/TB-CCTHADS Nig ye viec ban dal gia thanh tong, theo do, gia trUng d5u gia la 122.000.000.000 VND (chu'a gam thug gia tri gia tang), ngt.rdi trung dau gia la Cong ty TNHH Dich vy Thuting mai K9 thugt VP Home. Ban TOng Gam dot Tting Cong ty tin Wang rang gith tri thuan có thg thilc hien du'dc cua TOa nha Bac Lieu Tower la gia trung dau gia neu tren va trich 15p du' phong giam gia hang ton kho biting CMg. Tai ngay ghat hanh bao cao tai chinh hdp nhgt giCra nien d6 nay, PVC-Mekong dang tigp tyc lam viec voi cat ben lien quan de thig hien cac thu tyc chuygn nhudng Bac Lieu Tower.

(iii) Phan anh gia tri hang hoa bat Ong san la Cong trinh Chung cif thu6c DU an Khach san Dau khi Thai Binh. Tai ngay 30 thang 6 nam 2019, Wing COng ty chu'a danh gia du'dc scr suy giam gia tri cOng nhu' chu'a tinh gia tri thuan có thg thut hien du'dc cCia hang ton kho la thanh phgm bgt d6rig san nay va quygt dinh khong trich lap dy' phong giam gia hang ton kho (Mg.

12. CHI PHI TRA TRY&

S6 cu6i kif S6 dau ky

a) Ngan han VND VND

Cong cy, dung cy xugt dung 1.174.173.531 2.265.682.655 Chi phi VA tru'Oc ngan han khac 1.937.421.538 1.616.483.110

3.111.595.069 3.882.165.765

b) Dai han Ha tang cho thug tai tang Sao Mai BEn Dinh 89.452.338.162 90.498.564.336 Chi phi tra tat& ye thug van phOng 20.462.177.666 27.063.028.342 Gia tri cong cy, dung cy da xugt dung 5.461.673.789 8.979.523.428 Chi phi dich vu ban can 116 qua san giao dich bat 37.567.017.656 37.682.761.740 Ong san Ldi the- kinh doanh 302.561.000 561.899.000 Chi phi tra trutc dai han khac 573.661.115 1.187.189.125

153.819.429.388 165.972.965.971

27

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1E VIE

• 111•11111111111111111 111•••11 111•111111•11111111111111•••1111111111111111111 TONG LONG TY Co PHAN XAY LAP DAU1011 VIET NAM .‘ THUYET MINH BAO CAO TAI CH1NH HOP NHAT GICYA NIEN DO (Trap theo)

MAU SO B 09a-DN/HN

13. TANG, GIAM TAI SAN CO DINH HiNH

NGUYEN GIA S6 !Mu ky Tang do mua loi tai san c6 Binh thus tai chinh Thanh h,%, nhu'Ing ban

Tang khac S6 cu6i ky

283.914.272.994 141.752.200.741 10.628.670.798

(23.005.608.420) (5.073.924.926)

271.537.335.372 136.678.275.815

VND VND

34.351.362.845 1.764.085.039.566 10.628.670.798

(5.541.852.343)

28.809.510.502 1.741.815.972.399

Nha xu'ang va vat kign trim

VND

1.304.067.202.986

May mac Ira thiat bj

Phu'dng tin van tai

Thre bj van phang

T6ng

723.647.724 1.304.790.850.710

VND VND

(33.621.385.689)

723.647.724

GIA TRI HAO MON LOY Kg S6 Aau ky

298.121.798.713 Trich kheu hao trong kit

23.572.982.233

Tang do mua loi tat san c6 dinh thug tat chinh Thanh Iy, nhtidng ban

Tang khac 42.279.185

221.608.124.655 9.256.086.823 8.264.351.376

(21.096.080.379)

125.465.411.316 2.672.440.387

(4.566.422.819)

33.057.326.449 249.700.441

(5.541.852.343)

678.252.661.133 35.751.209.884 8.264.351.376

(31.204.355.541)

42.279.185

S6 cu6i ky 321.737.060.131 218.032.482.475 123.571.428.884 27.765.174.547 691.106.146.037

GIA TR! CON LAI Tai ngay (tau ky 1.Q05.945.404.273 62.306.148.339 16.286.789.425 1.294.036.396 1.085.832,378.433

1.044.335.955 1.050.709.826.362

TOi ngay cu6i ky 983.053.790.579

53.504.852.897 13.106.846.931

Teing Cong ty CIS the chap mot s6 may mac, thiet bi co tong gia trl can lai tai ngay 30 thang 6 nam 2019 la khoang 365,9 ty VND (01 ngay 31 thang 12

nam 2018: khoang 405,7 ty VND) de dam bao cho cac khohn tien vay ngan hang.

Tai ngay 30 thang 6 nam 2019, nguyen gia cCia tai san c6 dinh hitu hinh bao gem cac tai san c6 dinh hub hinh dS khau hao het nhting van can sit dung vat gia trl la khoang 273,7 ty VND (toi ngay 31 thang 12 Warn 2018: khoang 263,9 tc, VND).

28

S

B

S

B

B

S

S

B

•

•

a

B

S

■

•

S

•

■

•

•

•

B

•

I

B

•

B

■

■

S

TONG CONG TY co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH HOP NHAT GUI% NIEN DO (Tiep theo) MAU SO B 09a-DN/HN

14. TANG, GIAM TAI SAN CO DINH THUE TAI CHINH

May moc, Phitdng tier'

thiet bi

van tai

VND

NGUYEN GIA S5 dau ky 93.392.152.843 24.475.859.263 117.868.012.106

Phan loci loi TSCD vo hinh 140.846.000 140.846.000

Giam do mua loi TSCD thue (10.628.670.798)

tai chinh

(10.628.670.798)

56 cu6i ky 82.763.482.045 24.616.705.263 107.380.187.308

GIA TRI HAO MON LOY KE S5 Mu ky 29.203.028.415 13.723.712.504 42.926.740.919

Kha-u hao trong ky 6.088.829.532 1.748.936.274 7.837.765.806

Phan loaf lai tit TSCD vo hinh 140.846.000 140.846.000

Giam do mua lai TSCD thue (8.264.351.376)

tai chinh

(8.264.351.376)

S5 cu6i ky 27.027.506.571 15.613.494.778 42.641.001.349

GIA TRI CON LAI Tai ngay dau ky 64.189.124.428 10.752.146.759 74.941.271.187

HAN

fE Tai ngay cu6i ky 55.735.975.474 9.003.210.485 64.739.185.959

11.< 15. TANG, GIAM TAI SAN Co DINH VO HINH

Quyin Phin mem Khac

sit dung dal may tinh Tgng

VND VND VND VND

NGUYEN GIA S5 du' Mu k' 285.114.889.758 20.360.632.382 30.000.000 305.505.522.140

Mua sam mai 120.000.000 120.000.000

Phan loaf loi tai san (140.846.000) thue tai chinh

(140.846.000)

Tang khac 498.870.456 498.870.456

S5 dot cuoi 285.613.760.214 20.339.786.382 30.000.000 305.983.546.596

GIA TRI HAO MON LOY KE S5 du' deu KY 6.371.326.602 18.005.395.438 30.000.000 24.406.722.040 Khau hao trong 16, 863.983.406 446.969.913 1.310.953.319

Phan loci lai tai san (140.846.000) thue tai chinh

(140.846.000)

Tang khac 390.038.385 390.038.385

56 dti cu5i ky 7.625.348.393 18.311.519.351 30.000.000 25.966.867.744

GIA TRI CON LAI Tai ngay dau ky 278.743.563.156 2.355.236.944 - 281.098.800.100

Tai ngay cu6i 277.988.411.821 2.028.267.031 - 280.016.678.852

Tai ngay 30 thang 6 narn 2019, nguyen gith cua tai san dinh vo hinh bao giim cac tai san c6 dinh vo hinh da kh5u hao het nhu'ng van can sit dung vdi gia tri la khoang 16,9 tit VND (tai ngay 31 thang 12 nam 2018: khoang 16,5 b./ VND).

29

VND

Cong

VND

Gia ggc Gia tri than ce thg thtfc hidn

du'Ic

VND VND

• • TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM

THUYET MINH BAO CAO TAI CHINH HOP NHAT GIOA NIEN DO (Tigp theo) MAU SO B 09a-DN/HN

U

a

16. TANG, GIAM BAT DONG SAN DAU

Nha at kign trim

Quysen sit dung dat

Cdng

VND VND VND

NGUYEN GIA Ia

S5 dau ky Tang trong k"

140.338.029.845 11.511.720.000

13.703.140.277 154.041.170.122 11.511.720.000

Gam khac (6.097.500.000) (6.097.500.000) S6 cu6i ky 145.752.249.845 13.703.140.277 159.455.390.122

GIA TRI HAO MON LUY KE I S6 dau ky 18.606.206.716 627.224.767 19.233.431.483

Khali hao trong kir 1.863.662.674 94.298.340 1.957.961.014

I Gam khac (1.052.400.000) (1.052.400.000) S6 cu6i ky 19.417.469.390 721.523.107 20.138.992.497

U GIA TRI CON LAI Tai ngay dau ky 121.731.823.129 13.075.915.510 134.807.738.639

Tai ngay cu6i ky 126.334.780.455 12.981.617.170 139.316.397.625

Tang Ding ty the" chip mat s6 bat do. ng san Cfau tu' vdi tong gia tri con lai tai ngay 30 thang 6 n5m 2019 la khoang 54,6 tcr VND (tai ngay 31 thang 12 n'am 2018: khoang 60,1 ty VND) de dam bao cho cac khoan tier] vay ngan hang.

Theo quy dinh tai Chuan milt KE toan Viet Nam s6 05 - Bat dOng san dau tu', gia tn hdp ly dia bat Ong san Tau tu' tai ngay 30 thang 6 n5m 2019 can du'dc trinh bay. Tuy nhien, Tang Cong ty hien chu'a xac dinh du'dc gia trj hdp hi nay nen gia trj hdp ljr cua bat (ging san dau tu'tai ngay 30 thang 6 n5m 2019 chua du'dc trinh bay tren Thuyet minh bao cao tai chinh hdp nhat gitla nien da. De xac dinh du'dc gia trj hdp lc/ nay, Tang Cong ty se phai thue met ding ty tu' van dac lap danh gia gia trj hdp lje ci:Ja bat d'd'ng san dau tu'. Hien tai, Tang Cong ty chua tim du'dc ding ty tu' van phil hdp de" thkfc hian ding viec nay.

17. TAI SAN DANG DAI HAN

So cu6i kir S6 au ky Gia g6c Gia tri than c6

thg thuc hign dttyc

VND VND

30

• • •

a

U

U

•

a

• • a • • a • • •

25.781.820.546 12.890.910.273 25.781.820.546 12.890.910.273

25.759.325.212 9.162.306.880 25.759.325.212 9.162.306.880

12.180.083.636 800.000.000 12.180.083.636 800.000.000

7.922.605.745 2.210.996.386 7.922.605.745 2.210.996.386

71.643.835.139 25.064.213.539 71.643.835.139 25.064.213.539

a. Chi phi san xugt, kinh doanh cid dang dai hyn

Wan nha may nhiet dien Quang Trach 1 (I)

Wan nha may san xuat xd sdi Polyester Dinh VO

Nha dieu hanh trung tam nhiet dien Long Phu

Cac ding trinh, du' an khac

a TONG LONG TY CO PHAN XAY LAP DAU KHI VIET NAM

■ THUYET MINH BAO CAO TAI CHINH HOP NHAT GAYA NIEN DO (Ti6p theo) MAU SO B 09a-DN/HN

(i) Theo Cong van s6 1828/TTg-KTN ngay 15 thang 10 nam 2016 dm Thii Wang Chinh phu ve viec

■ (lieu chinh mot s5 an nha may nhiet Bien thu5c cac Trung tam Dien li/c Quang Trach va Quimh Lap, Tap doan Dien li/c Viet Nam se thay the Tap doan Dau khi Viet Nam lam chi, deu tu' Dy' an

■ Nha may nhiet Bien Quang Trach 1. Den ngay lap bao cao tai chinh hdp nhat giu'a nien d5 nay, T6ng Cong ty van dang trong qua trinh lam viec vol cac ben lien quan de nghiem thu, guy& toan

1111 cac chi phi cua Teing Cong ty tai dy' an nay.

III

II

III

111

li

1111

III (i) C8ng ty C6 phan Dau khi Wing Do (Using ty con dm T6ng Cong ty) CIS the' chap quyen sit dung dat 18 CT5E tai Khu do thi mai Xuan Phu'dng de' dam bao cho khoan tie'n vay tie Ngan hang Thuting

II mai C6 phan Phat trie'n Thanh ph5 He Chi Minh - Chi nhanh Floan KiEm. .0,\

III (ii) TM hien chi phi xay ding cd ban dd dang oh Di/ an Khu ding nghiep Dich vu Dau khi Soai Rap - 7(1

TRAI Tien Giang ("Du' an") do Teing Cong ty tiep nhan va thay the" Tap doan Dau khi Viet Nam (PVN)

13 II

lam chil d'au tu' theo Quyet dinh s6 7089/QD-DKVN ngay 12 thang 8 nam 2010 dm H5i dong Thanh vien PVN. Ngay 22 thang 8 nam 2016, B5 Tai chinh co Van ban sso"11704/BTC-TCDN 01 .1/ .

III UBND tinh Tien Giang va PVN de hu'ong dgn cy the ve viec chuyen giao DU an tren. Theo Bien ban * 'P

s6 1421/BB-SKH&DT ngay 31 thang 7 nam 2017 dm to' WO nhan Du' an giCka UBND tinh Tien

II Giang, PVN va Tong Cong ty, cac ben th5ng nhat gia tri Di/ an trong giai doan do Tong Cong ty thyc hien la khoang 143 tj, VND. Ngay 01 thang 10 nam 2018, Tang Citing ty da iq, bien ban

III thanh 1j, hdp &rig thus dat vOi SO Tai nguyen va Med truting tinh Tien Giang ding nhu' ban giao toan b5 Giay chimg nhan quyen sit dung dat, quyen sd hirU nha 0 va cac tai san On lien vdi dal

1111 tren 18 dat dm Di/ an cho cd quan nay. Ngay 28 thang 02 nam 2019, Van phong Chinh phu có Van ban s5 1630/VPCP-CN chi dao B5 Ka hoach va Dau tu', B5 Tv' phap, B5 Tai nguyen va Moi

II trudng, B5 Cong thu'dng va Uy ban Quan 1j, vOn Nha nu'dc hieing dgn UBND tinh Tien Giang va chu deu tu' die an, nham thanh toan chi phi do au tu' cho chi) deu tie do viec thu Mi dal di/ an,

II dam bao Clang quy dInh phap luat, khong de" that thoat tai san Nha nu& va dam bao quyen Idi oh chii dau tu'.

■ Den ngay lap bao cao tai chinh hdp nhat nien do nay, qua trinh chuyen giao di/ an van chlia

1111 hoan thanh. Ban -Ping Gam &Cc T6ng Cong ty tin tu'ang rang Ping Cling ty se thu hoi chrdc day du cac khoan chi phi Tong Cling ty da bO ra de' thyt hien di! an.

a

N

a

a

a

I

U

a 31

U

56 coal kY 56 6ati Ick

b. Chi phi xay citing cu ban dd dang VND VND

- Mua sam 11.493.106.209 11.785.106.209

- Xay dyng cd ban 284.630.675.236 284.185.062.576

Trong do:

DV an Xuan Pinfo'ng (i) 171.740.514.344 171.586.901.684

DV an Khu ding nghiep Dich vy Dau khi Soai Rap - 103.182.526.261 102.890.526.261 Tien Giang (ii) Cac ding trinh, dy' an khac 9.707.634.631 9.707.634.631

296.123.781.445 295.970.168.785

•

U

U

•

•

•

U

•

•

•

•

•

•

•

•

•

•

•

•

•

U

•

U

S

•

•

a

•

•

TONG LONG TY Co PHAN XAY LAP DAU KHI NOT NAM THUYET MINH BAO CAO TAI CHiNH HOP NHAT GI(A NIEN DO (TiEp theo) MAU 55 B 09a-DN/HN

18. THONG TIN IA CONG TY CON

ThOng tin chi tiet ve cat tong ty con cila Tang Cong ty tai ngay 30 thang 6 nam 2019 nhif sau:

STT Ten cong ty con Ndi thanh lap

Tile phIn sd

Ty 14 quyin Hoat deny chinh

va hoat deny

hOu trtfc tiep

bieu quyet

51% 51% Xay lap, kinh doanh bgt dang san

51% 51% Xay lap, san xual cong nghiep, kinh doanh bat Ong san

51% 51% Xay lap, kinh doanh b5t dang san

53% 53% Xay lap, kinh doanh b5t clang san

76% 76% Kinh doanh bgt Clang san va dich vu

72% 72% Xay 15p, kinh doanh b5t Ong san va dich vu

35% 35% Kinh doanh bgt clang san va dich vu

36% 36% Dau to )(ay thing va kinh doanh ha tang k9 thuat khu cong nghiep

47% 53% Kinh doanh bgt dang san, vat lieu xay dog

(i)

M5c du t9 le quyen bleu guy& ciia Tang Cong ty nho hdn 50% tai Petroland va PVC-Ding Do nhurig Thing Cong ty van có quyen kiem sok cat tang ty nay thong qua quyen chi ph6i cat chinh sach tai chinh va hoat ding, cOng nhd giao va danh gia viec thyc hien ke hoach san xugt kinh doanh hang nam, hO try ve cong viec, cat hyp clang xay lap, thi tru'ang, tai chinh. Theo do, cat cong ty not tren duldc xac Binh la cong ty con a:2 Tang Cong ty va clifyc hyp nhat vao bao cao tai chinh hdp nhgt 9k-fa nien do oh Tang Cong ty.

Theo Nghi quyet s5 2627/NQ-DKVN ngay 31 thang 12 nam 2016, Quyet dinh s6 104/QD-DKVN ngay 22 thang 01 nam 2018 va Nghi quyet s5 3696/NQ-DKVN ngay 21 thang 6 nam 2018 oh Hai ding Thanh vien Tap doan Dau khi Viet Nam ve viec phe duyet kg hoach tai cd cab PVC giai doan 2016 - 2020, cat doanh nghiep T6ng Cong ty tip tuc nam giOf tai thieu 51% van dieu le trong giai doan 2016 - 2020 Om: Cong ty C6 phan Xay lap Wang Ong Be cht:ra Dau khi (PVC-PT) va Ging ty Co phan Ket cau Kim loci va Lap may Dau khi (PVC-MS). COng theo cat Nghi guy& va Quyet dinh tren, Tang Cong ty se thoai town ba von dau tu' vao cat tong ty con con lai trong giai doan 2016 - 2020. Tai ngay lap bac, cao tai chinh hyp nhat giifa nien do nay, Ban Tang Giarn d'6c T6ng Cling ty dang trong qua trinh thy'c hien cat Nghi guy& va Quyet dinh neu tren.

32

1 Cong ty Co phan Xay lap

Ba Ria - VOng

Duffing 6ng Be chCra Dau

Tau khi (PVC-PT)

2 Cong ty Co phan Xay dyng

Ba Ria - VOng

Cong nghiep va Dan dung

Tau Dau khi (PVC-IC)

3 Cong ty Co phan Ket cgu

Ba Ria - VOng

Kim loaf va Lap may Dau

Tau khi (PVC-MS)

4 COng ty Co phan Phat Wen Ca Mau DS thi Dau khi (PVC- Mekong)

5 COng ty Co phan Bat /fang

Thanh ph6

san Xay lap Dau khi Viet

Ho Chi Minh Nam (PVC-Land)

6 Gong ty Co phan Day W va Thai Binh Thong mai Dau khi Thai Binh (PVC-Thai Binh)

7 Cong ty Co phan Dau khi

Ha Nia Ding DO (PVC-Ding DO) (i)

8 Ong ty Co phan Dau W Ha Thanh ph6 tang va DO thi Dau khi

HO Chi Minh (Petroland) (i)

9 Cong ty Co phan Dau to va Quang Ngai Xay dog Dau khi Binh SO (PVC Binh Sdn)

,o1'1]

!ON

ELC

reT '94

11 II 11 11 11 11 11 II 11 11 11 II 11 11 II 11 11 11 11 II II 11 II 11 NI 11 11 11 11 11 11 11 11 II

TONG LONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO cAo TAI CHINH HOP NHAT GICA NIEN DO (Tlep theo)

19. DAU TLIf VAO CONG TY LIEN KET

Thong tin chi ti6t ve cac cong ty lien Wet cua T6ng Cong ty 01 ngay 30 thang 6 nam 2019 nhu' sau:

MAU SO B 09a-DN/HN

STT Ten cong ty lien k'el Ndi thanh Iilp va hoot d6ng

Gia tri von gop cute ky

VND

Gia tri von gop deu kir

VND

Ty 14 phin sit hau trot tigp

%

Tile quyen bigu quygt

1 Cong ty phan Thiel k6 Ha Nei 3.740.000.000 3.740.000.000 44% 44%

Qu8c Heerim-PVC

2 Cong ty Co" phan Trang tri Ha Nei • 19.993.000.000 19.993.000.000 50% 50%

Nei that Dau khi

3 Cling ty Co" phan Tang Nghe An 54.395.000.000 54.395.000.000 23% 23%

Cong ty Xay lap Dau khi Nghe An (PVNC)

4 Cong ty Co" phSn Dau to Thanh ph8 Ho 83.271.467.055 83.271.467.055 25% 25%

Xay lap Dau khi Sai Gen Chi Minh (PVC-SG)

5 Cong ty CO phan Dau tu' Hai Phong 77.400.000.000 77.400.000.000 42% 42%

Xay lap Dau khi Duyen Hai (PVC-Duyen Hai)

6 Cong ty Co phSn Thudng mai va Truy'en thong Lien minh Dau khi (Petro-link) (i)

Ha Nei 3.500.000.000 3.500.000.000 97% 35%

7 Cling ty CO phan Xay lap Ha Nei 107.500.000.000 107.500.000.000 36% 36%

Dau khi Ha Nei (PVC-HN)

Hoot d6ng chinh

Thiel kg quy hoach tOng mat bang, thiet ke kien trot cong trinh Thiel kg va thi cong cac cong trinh xay dting

Xay lap, kinh doanh bat Ong san

Xay lap, kinh doanh bat Ong san

DU to Oat trien khu cong nghiep, kinh doanh xang dau, vat lieu xay dt,fng

Trujen th8ng va thikIng mai

)(ay lap, kinh doanh bat Ong san

33

II 11 11 11 11 II II II II II II II II II II 11 II II II II II II II II 11 11 II II 11 II II 11 11

TONG LONG TY Co' PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH HOP NHAT GIOA NIEN DI (Tigp theo)

Gib trj v5n g6p Ndithanh lip cudi ky

STT Ten cong ty lien ket va hoot dung VND

Gib tri von g6p deiu ky

VND

Ty I. phgn s6 hffu try'c tigp

%

MAU SO B 09a-DN/HN

Ty Ig quyin bigu guy& 0/0 Hoat Ong chinh

8 Cong ty phen Thi ding Cd 0610 Lap may Nu khl

Ha Ni8 200.000.000.000 200.000.000.000 40% 40% Xay lap, kinh doanh bEt Ong san

(PVC-ME)

9 Cifing ty phen Deu tu. Xay lap Deu khi Thanh Hoa

Thanh Floa 75.600.000.000 75.600.000.000 36% 36% Xay lap, kinh doanh bEt clang san

(PVC-TH)

10 Cong ty Co" phen Khach san Lam Kinh

Thanh Floa 82.000.000.000 82.000.000.000 35% 43% Kinh doanh dich vu khach san

11 Cring ty C6 Olen Xay lap Deu khi Mien Trung (PVC-

Da INIAng 72.400.000.000 72.400.000.000 48% 48% Xay lap, kinh doanh bEt ding san

MT)

779.799.467.055 779.799.467.055

Mac du tjt le sd hiru cOa Tang Cong ty tai Petro-link tai ngay 30 thang 6 narn 2019 la 97% nhting tc, le sd tau nay chi la tam thdl do cac thanh vlen can lal

chu'a gop du van. TY 10 sa hG'u (van gop) c6a Tang Cong ty theo Gay chCrng nh0n ang ky kinh doanh cua Petro-link la 35% di3ng thdi Tang C8ng ty ding kh6ng nam quyen Mem soat tai ding ty nay. Do do, Ban Tang Gam d6c T6ng Cong ty xac dinh Petro-link la ding ty lien Wet va trinh bay khoan dau tu' nay la

dau tif vao ding ty lien kat.

Cac giao dich va s6 du' chO yeu ghla Tang Cong ty va cac cong ty lien ket du'cic trinh bay tai Thuyet minh s6 41.

Th6ng tin ve khoan dau tu'vao ding ty lien ket dia T6ng Cong ty nhu' sau:

S5 call ki/

S5 !Mu 16/

Dau tu' vao cac cong ty lien ket LO tit tong ty lien ket

VND 779.799.467.055

(725.639.296.200)

VND 779.799.467.055

(718.859.861.396)

54.160.170.855 60.939.605.659

II • • • • II • NI • II II II • • • • III • 111 II • II II II • • • II • • II • • TONG LONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH HOP NHAT GICrA NIEN DO (Trap theo)

20. DAU TU. GOP VON VAO earl KHAC

S5 cu6i ky

MAU SO B 09a-DN/HN

S5dau ky

STT Diu tu' dai hon khac Gib g5c Dy phang Ty 14 phan

sd hub Gia g6c

TY 14 Dy phong phln

sd h (Yu

VND 147.300.000.000

VND 1 Cong ty phan Xi mang Ha 147.300.000.000

Long

2 Cong ty C6 phan va Xay 23.500.000.000 lap Dau khf Kinh BSc (i)

3 Cong ty C6 phan Bat ding san 16.764.968.199 Dau khf

4 Cong ty Co phan Dau tu' Xay lap 12.500.000.000 Dau khf IMICO (i)

5 Cong ty C6 phan Xay lap DU khf 3.000.000.000 PVC- Trutng Sdn (i)

6 Cong ty Co phan Xay lap DU khf 2.795.000.000 2 (i)

7 Cong ty Co phan Vat liOu xay 2.500.000.000 thing va Xay lap Dau khf 4 (I)

8 Cong ty a phan Dau to Xay 5.400.000.000 dVng Dau khf - 3C (i)

9 Cac khan of tai han khac 6.318.000.000

VND 15% 147.300.000.000

23.500.000.000

16.764.968.199

12.500.000.000

3.000.000.000

2.795.000.000

10% 2.500.000.000

7% 5.400.000.000

6.318.000.000

VND

147.300.000.000 15%

11.288.806.120

16%

15%

1.488.246.800 5%

4%

5%

10%

5.400.000.000 7%

1.023.206.264

5.400.000.000

6.117.809.923

11.288.806.120 16%

15%

1.488.246.800 5%

4%

5%

(I)

220.077.968.199 171.594.862.843 220.077.968.199 166.500.259.184

Tal ngay 30 thang 6 nam 2019, T6ng Cong ty co cac khan dau tu' vao cac cong ty vdi t6ng gia tri ghl s6 va t6ng gia tri du' phong dia cac khan dau tu' Ian ludt la khoang 49,7 tjf VND va khoang 18,2 tje VND. Tai ngay lap btho cao tai chinh hdp nhat glO'a nien CIO nay, T6ng Cong ty chu'a thu thap thtdc bao cao tai chfnh cho ky hoat Ong 6 tang kat thdc ngay 30 thang 6 nam 2019 cOa cac cong ty nay. Do do, T6ng Cong ty chtfa dthnh gia dudc het ski suy giam gia trl cua cac khan dau to tren. Bao cao tai chinh hdp nhat glifa nien TO nay chtfa bao gom bat cif di& chinh nao co thg do lien quan den van de nay.

TOng Cong ty chua danh gia gia tri hdp IY cOa cac khoan au to tai chinh tai ngay kat thik kY ke town do cac quy Binh hien hanh chtfa có Wang dAn cu the ve viec xac dlnh gia trl Nip Iq cua cac khan Mu tu' tai chfnh.

35

21. TAI SAN DAI HAN KHAC

S6 cu6i ky S6 Mu ky VND VND

Dtf an chung at cao c5p dich vu hon hdp - khu d6 thi Nam An Khanh - Ha Nai

50.953.203.651 50.953.203.651

Dit an Dolphin Plaza (i) 37.100.539.734 37.100.539.734

Di/ an nha d Thu'dng mai Ttidng Binh Hiep 36.000.000.000 36.000.000.000

Di! an chung Cu' Long Sdn Riverside 12.897.200.000 12.897.200.000 136.950.943.385 136.950.943.385

(I) Khoan deu tu' theo Hdp ding hdp tac kinh doanh s5 0211/2010/HDHTKD ngay 02 thang 11 nam 2010 ky grila Cong ty Co phan Dau khi Wong 08 (PVC-fling Do - ding ty con dm TOng Cling ty),

Cong ty Co phan va Tai van Tai chinh Dau khi Viet Nam va Cong ty CO phan TID vdi tong gia tri van Op khoang 51,1 t9 VND. Theo not dung Hap Tong, ba ben thaa thuan ding dau tu' van de thifc hien Dif an "TO hap nha 8 ket hdp dich vu sieu thi va van phOng lam viec tai se) 28 &fang Tran Binh, phuting M9 Dinh 2, quan Nam Tit Liam, Ha Ni"a (DV an Dolphin Plaza). Tai ngay 18 thang 01 nam 2015, PVC-Ding DO TS ky kEt Phu lyc s6 03 ciia Hdp Song hdp tac kinh doanh so 0211/2010/HDHTKD ngay 02 thang 11 nam 2010 vdi Cong ty CO phan TID a rut mat phan vein

era Op v8i gia tri khoang 14 t9 VND khoi dif an. T9 le tham gia gop vein ctia PVC-Ding Do vao di/ an nay sau khi rut mat phan v6n giam tit 19% xuang con 1,6%. Theo Phu lyc s6 04 ctia Hdp gong chuyEn nhu'dng dien tich khu dich vy thu'dng mai s6 DP308/HD/TID-PVFCLAND k9 ngay 18 thang 01 nam 2017, PVC-Ding 06 da nhan chuyEn nhu'Ong dien tich khu dich vy thu'dng mai c6 dien

tich 154 m2 trl gia khoang 3,5 t9 VND Cong ty CO phan TID va dudc quyen thanh toan s6 tien nay bang viec b6 tr6' ding nd v8i Hdp Tong hdp tac kinh doanh s6 0211/2010/HOHTKD ngay 02 thang 11 nam 2010. Tinh tdi ngay lap bao cao tai chinh hdp nh5t gitTfa nien do nay, DV an Dolphin Plaza chu'a ban du'dc het cac can ha va quyet toan de phan chia qua dau tu' theo Hdp (long

hdp tac kinh doanh da ky kEt. Bao cao tai chinh hdp nhat giu'a nien da nay chu'a bao gam bgt cif dieu chinh nao co thE co lien quan den yen de nay.

22. LOT THE THUONG MAI

Ldi the thu'dng mai VND

;61 'MN El Ile

'0

NGUYEN GIA S6 diu ky S6 cu6i ky

64.493.904.711

64.493.904.711

GIA TRI HAO MON LUY KE S6 au kir Phan b6 trong k9 S6 cu6i ky

GIA TRI CON LAI S6 cu6i ky S6 d'au ky

56.639.207.652 2.441.024.107

59.080.231.759

5.413.672.952

7.854.697.059

36

■

■ TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHiNH HOP NHAT GI(YA NIEN DO (Tiep theo)

a ■ ■

■

111

111

111

■ ■ 111

111

a

111

■ ■

111

■

U

■

U

111

MAU SO B 09a-DN/HN

SO cu6i

56 d5u k$ VND

1.061.679.368.992 390.388.676.113 177.049.565.265 166.142.502.510 115.973.338.811

47.871.213.633

1.300.382.302.105 3.259.486.967.429

451.274.779.672

VND 1.174.990.478.816

398.785.076.255 177.049.565.265 164.755.016.943 115.973.338.811

34.130.366.961

1.391.529.344.225 3.457.213.187.276

450.246.583.570

56 cu6i ky VND

722.375.191.355

245.390.485.796 151.901.691.295 100.508.670.384 73.077.032.895

85.383.151.484

SO dau kir VND

718.728.111.361

240.115.868.190 146.156.317.172 100.508.670.384 302.001.836.169

94.494.215.929

1.378.636.223.209 1.602.005.019.205

TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUVET MINH BAO cAo TAI CHINH HOP NHAT GAYA MEN DO (Tier) theo)

MAU So B 09a-DN/HN

23. PHAI TRA NGUOT BAN NGAN HAN

a a a • ■

• a • • a a a

a • •

a • a a a a ■

a • •

Cong ty ang nghiap DAELIM Tang Cong ty Lap may Via Nam Tap Joan Dau khi Vial Nam Tap Joan Sojitz Cling ty TNHH Nha nu& MTV - TOng Citing ty Tham d6 Khai thac Dau khi (PVEP) (i) ang ty Co phan Dau ti! va Thu'dng mai Dau khi Sting Da Cac khoan khac

Trong do: Phai tra ngvtal ban la cac ben lien quan (Chi tiet tai Thuyet minh s6 41)

(i) The hiOn so tin Cong ty Co phSn Dau tu' va Thu'Ong mai Dau khi Thai Birth (PVC Thai Binh - Cong ty con cua T6ng Cong ty) phai tra PVEP lien quan dEn viac PVC Thai Binh nhan chuyEn nhutng DU

an au tu' xay di/rig Khach san Dau khi Thai Binh tu' PVEP (trinh bay tai Thuyet minh so 42).

Tai ngay lap bao cao tai chinh hdp nhat gilYa nien do nay, T6ng CEng ty dang tim kiEm cac giai

phap thanh toan cac khoan nd den han va a qua han.

24. NGUOT MUA TRA TAN TRL%&C NGAN HAN

Nguti mua tra tien trt.foc mua tai Du' an cao 5c can h5 thu'dng mai dich vu PetroVietnam Landmark

Cong ty TNHH Hoa Nu Long Sdn TOng Ong ty Lap may ViEt Nam Tap (loan Dau khi Via Nam Nguti mua tra tian trirdc mua chung Cu' 33A, du'ang 30/4, thanh ph5 VOng Tau

Cac d6i tticing khac

37

-00

'G TY EM

OITTE NAMj

•

a

a

a I

I

■ a a

a

I

U

a

• •

I

a • •

TONG THUYET

25.

CONG TY Co PHAN XAY LAP DAU KHI VICT NAM MINH BAO cAo TAI CHINH HD'P NHAT GICIA NIEN DO (Tie)) theo) MAU

THUS VA CAC KHOAN PHAI THU/PHAI NOP NHA NUVC

Phat sink trong kif

SOB 09a-DN/HN

Chi tieu 56 dau S6 phai thu/ SO di be trill SO cu6i kif

!Alai noo de nilo

VND

a. Cac khoan phai thu Thug thu nhap doanh nghigp 42.835.528.286

VND VND VND

42.835.528.286

Thug thu nhap Ca nhan 4.412.646.066 279.378.663 864.953.956 3.827.070.773

Thug nhap khgu 19.254.703 19.254.703

Cac loci thug khac 16.883.720 10.848.086 3.000.000 24.731.806

47.265.058.072 309.481.452 867.953.956 46.706.585.568

b. Cac khoan phai tra Thug gia tri gia tang hang 63.809.424.340

ban nal dia

37.017.717.291 27.588.216.228 73.238.925.403

Thug gia tri gia tang hang 3.715.491.881

nhap khgu

11.331.831.720 12.100.130.873 2.947.192.728

Thug nhap khgu 3.382.649.744 1.740.113.857 5.122.763.601

Thug thu nhap doanh nghiap 16.796.950.520 1.854.303.023 819.895.829 17.831.357.714

Thug thu nhap ca nhan 4.407.880.442 1.203.824.362 1.379.859.583 4.231.845.221

Tien thug dal 1.669.871.217 820.641.033 849.230.184

Thug nap thay nha than 953.162.239

nu& ngoai

1.617.450.974 2.570.613.213

Thug khac 19.838.270.048 1.277.404.690 68.621.656 21.047.053.082

112.903.829.214 57.712.517.134 50.470.742.016 120.145.604.332

26. CHI PHI PHAI TRA

85 cu6i ki 85 Cia'u kir VND VND

a) Ngen han 754.108.030.066 753.491.066.573

Chi phi phai tra cua cac ding trinh xay dung 441.433.247.620 517.861.380.094

Chi phi laai vay phai tra ngan han 301.854.442.563 222.148.894.965

Chi phi phial tra khac 10.820.339.883 13.480.791.514

b) Dai han 76.494.442.948 75.676.542.948

Chi phi phai tra cua cac tong trinh xay dung 75.676.542.948 75.676.542.948

Cac khoan khac 817.900.000 830.602.473.014 829.167.609.521

38

TONG GONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUVET MINH BAO CAO TAI CHINH HOP NHAT GILYA NIEN DO (Tier) theo)

27. PHAI TFLA KHAC

56 cu6i kJ

MAU SO B 09a-DN/HN

S6 au Icif

aVND

a) Ngan ban Cong ty TNHH Banh vian Da khoa Quac to VG Anh Dy phang thu'c hien nghia vu bao lanh (i) Ngan hang Thu'cing moi TNHH MN Dai Diking (ii) Tap doan Dau khi Viet Nam (iii) Phai VA khach hang mua can ho Tang Cong ty Khi Viet Nam - Gang ty CO phan Nhan dat coc ngan han Lai vay phai tra Cac khoan phai tra ngan han khac

b) Dai han Qu9 bao tri cac di" an Chung cif Phai tra Tap doan Dau khi Viet Nam ye ca phan hoa

Cac khoan tra, nap dai han khac phai phai

794.531.179.648 158.268.480.000 137.942.779.491 120.962.145.527

62.736.151.136 54.801.679.471 50.000.000.000 24.335.809.546 11.936.803.469

173.547.331.008

23.879.004.771 12.333.588.393 10.850.000.327

695.416.051

VND 758.456.846.608

158.268.480.000 137.942.779.491 114.186.733.011

62.736.151.136 57.005.231.011 50.000.000.000 24.155.809.546 11.128.973.317

143.032.689.096

23.830.016.069 12.134.407.691 10.850.000.327

845.608.051 818.410.184.419 782.286.862.677

III (i) Tai ngay 30 thing 6 nam 2019 va tai ngay 31 thing 12 nam 2018, sob du' dy' phang thy'c hian nghia

NI vu bao lanh khong bao Om khoan dy phong thyt hian nghia vu bao lanh cho Cong ty C6 phan Xay lap Dau khi Sai Gan (PVC-SG) vay van tai Ngan hang TMCP Doi Du'dng - Chi nhanh Sai Gan (nay la

a

Ngan hang TNHH MN Dai Du'dng (OceanBank) - Chi nhanh Sai Gan) da du'dc Tang Cong ty danh gia va hoan nhap trong nam 2016 nhu' trinh bay tai Thuyet minh so 42.

II .

(ii) Khoan phai tra OceanBank the' hien so lai vay phai tra tai ngay 30 thing 6 nam 2019, bao gam chi

a phi lai vay dm Tang Cong ty va lai vay ma T6ng Cling ty se phai thu !pi dm cac cong ty Mick T6ng

Cong ty thanh town ho hoac cho vay theo cac hdp dang h8 trd van (xem Thuyet minh s5 8) de 90'4'

III

thanh town cho OceanBank. Theo Nghi quyet so- 7548/NQ-DKVN ngay 29 thing 10 nam 2014 cCia

Hai (Sing Thanh vien Tap doan Dau khi Viet Nam va theo COng van s6 7697/2014/CV-OceanBank

a

ngay 09 thing 12 nam 2014 dia OceanBank, thai diem thanh town cac khoan nay as du'dc gia han

den ngay 31 thing 12 nam 2017 \fa lai suit khoan vay Om xu6ng 10/0/nam of ngay 01 thing 01

a

nam 2015 nhU trinh bay tai Thuyet minh sa 29. Tit ngay 01 thing 01 nam 2018, khoan vay chiu lai

suit qua han bang 150% lai suit trong han.

II (iii) Khoan phai tra Tap doan Dau khi Viet Nam chii yeu bao g'orn khoang 42,2 t' VND la so tien Tap

a doan Dau khi Viet Nam h8 trd T6ng Cong ty de thanh town cho cac nha thau cila Di./ an Khu C8ng

nghiap Dich vu Dau khi Soai Rap - Tien Giang.

Tai ngay lap bao cao tai chinh hdp nhat giQia nien do nay, Tang Cong ty dang tim cac giai phap de

thanh town cac khohn rid den han va da quth han.

I a

I

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■ ■

111

111

a I II

Ill

11

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TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO cAo TAI CHINH Hip NHAT GIUA NIEN DO (Tiep theo) MAU SO B 09a-DN/HN

28. VAY VA Ng THUS TAI CHiNH NGAN HAN Phat sinh trong kif

55 cu5i kjr Si dau ky Ting Guam

VND VND VND VND

Vay ngin han (i) - Vay tai Cong ty Me

554.849.156.647 54.026.645.668

280.461.631.689 200.113.345.671

214.377.538.116 82.326.645.668

620.933.250.220 171.813.345.671

- Vay tai cac ding ty con 500.822.510.979 80.348.286.018 132.050.892.448 449.119.904.549

Vay dai Ilan din hp tri (xem Thuyit minh so 29)

1.082.413.519.938 23.998.709.666 171.343.627.074 935.068.602.530

- Vay tai Gang ty Me 856.913.518.409 92.176.015.000 764.737.503.409

- Vay tai cac cong ty con 225.500.001.529 23.998.709.666 79.167.612.074 170.331.099.121

Nd thui tau chinh dai 19.068.192.347 8.335.159.380 8.506.303.136 18.897.048.591

Ilan din han tra (xem Thuyit minh s6 29)

- Nd tai Cong ty Me 568.796.793 325.443.850 243.352.943

- Nd tai cac cong ty con 18.499.395.554 8.335.159.380 8.180.859.286 18.653.695.648

Tang cong 1.656.330.868.932 312.795.500.735 394.227.468.326 1.574.898.901.341

(i) Chi tiet cac khohn vay ng5n han nha sau:

Si cual kv Si dau kv S5 di qua han

Gia tri thanh toan Gia tri

6 S di qua Ilan so

thanh tofin so

VND VND VND VND

Ngan hang TMCP Dau to va 131.113.345.671 13.326.645.668

Phat trien vi'Ot Nam Ngan hang Thtking mai 119.539.630.318 119.539.630.318 119.539.630.318 119.539.630.318

TNHH MN Dai Dudng (*) Ngan hang TMCP Ding thudng Viet Nam

105.374.146.781 12.873.764.420 127.698.002.497

Ng& hang TMCP Ph& trign 64.600.000.000 64.600.000.000 64.600.000.000

Thanh ph6 H6 Chi Minh Ngan hang TMCP Qu6c Dan 63.696.995.483 40.138.857.854

Ngan hang TMCP Dal Ching 56.905.047.284 24.929.560.389 86.047.270.703

Viet Nam Ngan hang TMCP S01 Gan - 40.700.000.000 41.380.120.000

Ha N6i Ngan hang TMCP Xang dau 12.610.289.015 39.878.319.383

Petrolimex Cac ngan hang va to chitc tin dung khac

26.393.795.668 321.400.000 22.240.310.224

620.933.250.220 222.264.355.127 554.849.156.647 119.539.630.318

(*) Khoan vay theo Hdp clang tin dung so- 001-0012/2013/HDTDHM1-0CEANBANK.CNCAMAU ngay 30 thang 10 nam 2013 giaa Cong ty Co phan Phat trign DO thi Dau khi (PVC-Mekong) - Cong ty con ctia T6ng Cong ty vdi Ngan hang Thuting mai TNHH MTV Doi Du'dng - Chi nhanh CO Mau (OceanBank CO Mau) vdi han mac la 120 ty VND, thdi han cung cap han mac la 12 thang kg to ngay kjr hdp drang, mac 101 suit dadc quy dinh theo tang Ian giai ngan. Khoan vay nay du'ric PVC-Mekong ding dg b'6 sung yin tub dOng. Khoan vay dudc dam bao bang quyen sit dung dal va toan be tai san tren dii vdi theta dal co dien tich 2.812,2 m2 ciia Khu phac hdp thuting mai, khach san, van phong cho thug Bac Lieu tai phudng 3, thanh phi Bac Lieu, tinh Bac Lieu nha da trinh bay tai Thuyet minh s6 11.

Tai ngay 30 thang 6 nam 2019, s5 dpi gic vay ngan han da qua han, chu'a du'dc thanh town cua T6ng °ling ty la 222.264.355.127 VND (tai ngay 31 thang 12 rift 2018: 119.539.630.318 VND), T6ng Cong ty van dang tim cac giai phap dg thanh town cac khoan g6c vay quth han neu tren.

40

)0

.64 NH

EL

TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO cAo TA! CHINH HOP NHAT GIVA NIEN DO (Trip theo) MAU So B 09a-DN/HN

a

■ a

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29. VAY VA Nq THUE TAI CHINH DAI HAN

Trong ky

56 tau kif Tang Giam 56 coal 10

VND VND VND VND

Vay dai han (i) 1.201.387.113.605 171.343.627.074 1.030.043.486.531

- Vay tai Cong ty 11 856.913.518.409 92.176.015.000 764.737.503.409

- Vay tai cac Cong ty con 344.473.595.196 79.167.612.074 265.305.983.122

thus tai chinh 30.244.509.031 8.506.303.136 21.738.205.895

- Nd thus tai chinh dai han WI 568.796.793 325.443.850 243.352.943

Cong ty mg - Nd thus tai chinh dai han tai cac Cong ty con

29.675.712.238 8.180.859.286 21.494.852.952

1.231.631.622.636 179.849.930.210 1.051.781.692.426

Trong do: SO phai tra trong yang 12 thang

1.101.481.712.285 953.965.651.121

SO phai tra sau 12 thang 130.149.910.351 97.816.041.305

(i) Chi bet cac khoan vay dai han nhif sau:

S6 mitt.' ki s5 dau Ici

Gia 56 da qua Ilan

thanh toan

56 da qua hp Gifi tri thanh toan

VND VND VND

Ngan hang Thudng mai TNHH MTV Dai Dudng (*) Ngan hang TMCP BLiu dien Lien Viet Ngan hang TMCP Dai thing Viet Nam Ngan hang TMCP C8ng thitdng Viet Nam Cac ngan hang va t6 chic tin dung khac

764.737.503.409

133.547.884.021

109.039.736.721

14.064.362.380

8.654.000.000

764.737.503.409

133.547.884.021

178.181.823

1.179.187.035

856.913.518.409

186.947.884.021

129.052.282.340

16.925.028.835

11.548.400.000

856.913.518.409

186.947.884.021

1.030.043.486.531 899.642.756.288 1.201.387.113.605 1.043.861.402.430

(*) Vay dai han tai Ngan hang Thu'dng mai TNHH MN Dal Du'dng (OceanBank) theo cac Hdp ang tin

dung 10/2010/HDTD-OCEANBANK-PVC ngay 20 thang 10 nam 2010, s5 602/2011/HDTD-

OCEANBANK-PVC ngay 30 thang 6 nam 2011 va s6 603/2011/HDTD-OCEANBANK-PVC ngay 30

thang 6 nam 2011 giita OceanBank va T6ng C8ng ty of nguon v6n uy that cCia Tap doan Dau khi Viet Nam tai OceanBank. Theo Nghi quyet s6 7548/NQ-DKVN ngay 29 thang 10 nam 2014 cila I-18i ;Tong Thanh vien rap doan Deu khi ViEt Nam va theo Cong van s6 7697/2014/CV-OceanBank ngay 09 thang 12 nam 2014 dia OceanBank, thai han thanh toan cua cac hdp Clang tin dung not tren &fig gia han den ngay 31 thang 12 nam 2017 va lei suet ap dung cho cac khoan vay la

2,40/0/n5m lee tct thai diem khong tra dudc lai dEn ngay 31 thang 12 rift 2014, lei suet 10/0/n5m

tel ngay 01 thang 01 nam 2015 den ngay 31 thang 12 nam 2017 va lei suet 1,5%/nam ke tit

ngay qua han tra nd.

Cac khoan vay dai ban dUlc phan loai theo loai hinh dam bao nhif sau:

55 cual kv s5 dai kif

Khoan vay co tai san dam bao Khoan vay tin ch6p

1.030.043.486.531 1.201.387.113.605

41

VND

VND

265.305.983.122

344.473.595.196

764.737.503.409

856.913.518.409

G1 1.4 HI )IT

N

■

N

a

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TONG CoNG TY CO PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO cAo TAI CHINH HOP NHAT GAYA NIEN DO (Tie), theo) MAU SO B 09a-DN/HN

Tai ngay 30 thang 6 nam 2019, s6 du' g6c vay dai han a qua han, chua & c thanh town cua

T6ng COng ty la 899.642.756.288 VND (tai no*, 31 thang 12 nam 2018: 1.043.861.402.430 VND), Tgng Cong ty van Bang tim cac giai phap dg thanh town cac khoan nd vay qua han neu

tren.

Cac khohn vay dai han cua T5ng Cong ty du'gc ky hgp dOng bang VND, theo lai suat tha n6i va lai suat co" dinh. Cac khoan vay dai han dugc phan loci theo lai suat vay nhu' sau:

56 cu6i kv

Khoan vay Sp dung lai suat tha n61 Khoan vay ap dung lai suat c6 dinh

VND 265.305.983.122 764.737.503.409

VND 344.473.595.196 856.913.518.409

1.030.043.486.531 1.201.387.113.605

Cac khoan vay dai han dugc hoan tra theo lich bigu sau:

S5 cu6i kv VND

Trong \tong mot nam 935.068.602.530

Trong nam tha hai 15.215.114.748

Tit nam thit ba Clan nam this nam 35.259.769.253

Sau nam nam 44.500.000.000 1.030.043.486.531

Trit: s5 phai tra trong wing 12 thang 935.068.602.530

S5 phai tra sau 12 thang 94.974.884.001

Cac khoan nd thue tai chinh dai han difac hohn tra theo lick bigu sau:

S5 cuOi ky

Trong \tong mot nam Trong nam this hai TO' nam th(t ba den nam thit nam

30.244.509.031

s'6 phai tra trong vOng 12 thang

42

S5 Tau kv

56 dau kv VND

1.082.413.519.938 32.171.957.944 36.301.635.723 50.500.000.000

1.201.387.113.605

1.082.413.519.938

118.973.593.667

S5 trau kir

VND

VND

18.897.048.591

19.068.192.347

2.841.157.304

10.837.115.997 339.200.687

21.738.205.895

18.897.048.591 19.068.192.347

S6 phai tra sau 12 thang 2.841.157.304 11.176.316.684

C6 phieu nut VND

Qut dau tU phat Quy khic thuoc tri6n von chu sd hOu VND VND

Ldi ich c6 Tang khOng

L6 1414 kiem snit

VND VND

Tong citing VND

(2.862.805.993)

(2.862.805.993)

(2.862.805.993)

(2.862.805.993)

159.309.333.368 2.162.412.232

159.309.333.368 2.162.412.232

157.678.294.436 2.162.412.232

157.678.294.436 2.162.412.232

(3.377.661.842.977)

(61.933.554.015)

(9.149.760.281)

(3.448.745.157.273)

(3.686.414.158.976) (58.000.340.350) (1.964.450.830)

(3.746.378.950.156)

1.696.652.813.531

(51.512.454.575)

(54.348.420.870)

1.590.791.938.086

1.422.397.662.384 (53.906.509.203) (32.502.050.470)

1.335.989.102.711

2.487.494.905.887

(113.446.008.590)

(63.498.181.151)

2.310.550.716.146

1.902.856.399.809 (111.906.849.553)

(34.466.501.300)

1.756.483.048.956

••11111111111 ■• ■■ • ■ r•■■ r•r••••• TONG CONG TY Co PHAN XAY LAP DAU KHI VIeT NAM THUYIT MINH BAO cAo TAI CHINH HOP NHAT GIOIA NIEN DO (Tilt) theo)

30. VON CHU So' HOU

Thay dtil trong v5n chti sd hOlu

MAO SO B 09a-DN/HN

Yin g6p Thing du Yin kW

c6a chu s6 MN von c6 phin caa chi; ski Wu

VND VND VND

Cho kj' hoot dOng 6 thing kit thoc ngby 30 thing 6 nim 2018

So chi dau kt Mt& 4.000.000.000.000 6.831.719.482 3.063.276.244

to trong ky

Gam khac Si dd cuoi kt tnioc 4.000.000.000.000 6.831.719.482 3.063.276.244

Cho kie hoot dOng 6 thing kit thoc ngay 30 thing 6 nim 2019

Si du' diu kt nay 4.000.000.000.000 6.831.719.482 3.063.276.244 Lo trong ky Giant khic

S6 du' cu61 kt nay 4.000.000.000.000 6.831.719.482 3.063.276.244

Van Min 14

Theo G15y chi:Mg nhan dang ky kinh doanh thay doi Ian thir 18 ngay 08 thong 8 nom 2019, van dreu le dm Tang Cong ty la 4.000.000.000.000 VND. Tai

ngay 30 thong 6 nom 2019, van dreu 14 B5 dudc cac cac co (long Op du Phu' sau:

Von di' gap tai ngay

2.1 78.733.330.000 54,47 2.178.733.3 30.000

100 4.000.000.000.000 100

SO cuoi kv VND

55 diu VND

Tap down D'au Khi Viet Nam Cac c6 dOng khac 1.821.266.670.000

4.000.000.000.000 45 53 1.821.266.670.000 45 53

54,47

43

TONG CONG TY Co PHAN XAY LAP DAU Kid VIET NAM THUYET MINH BAO cAo TAI CHINN HOP NHAT GIO'A NIEN DO (Tie)) theo)

56 cu6i kir

MAU SO B 09a-DN/HN

S6 d'au kir Co phi6u

SO ludng ca phi& d5 ban ra cong chting Co phieu ph6 thong Co' phieu du dal SO Itidng co phieu quji Co phial' ph6 thong C6 phieu du dal SO ludng c6 phi& dang It.ru hanh C6 phieu ph6 thong C6 phi& u'u dai

Co phi& ph6 thOng có menh gia la 10.000 VND/c6 phieu.

400.000.000 -

2.971

399.997.029

400.000.000

2.971

399.997.029 -

11 31. BO PHAN THEO LiNH VllfC KINH DOANH VA THEO KHU VIJC DIA 0?

BO phan theo linh vuc kinh doanh

II De phyc vy myc dich quart Iji, cd c5u t6 chot dia Tang COng ty dudc chia tharth 3 be) phan host

II Ong - BO phan Xay lap, BO phan Kinh doanh nha va ha fang va BO phan dich vu va hoat Ong 100, khac. Tang C8ng ty lap bao cao 130 phan theo ba 130 phan kinh doanh nay.

11 Hoat dOng chit yeu cua babO phan kinh doanh tren nhu' sau: . ce ACH

II BO phan Xay lap : xay dUng cong trinh dan dung, cong nghiep; DE

11 Bo phan Kinh doanh nha va hp tang : kinh doanh nha va ha fang;

‘ill 5.,

BO' phan dich vu va hot Ong khac : cung cap cac dich vu lien quan tdi xay lap va b5t Ong san. 4/6.

II

a

a aa a

aI a

■ ■ ■ ■ 44

a

I is II II

I II

111 11

• 11•111111111111•8 11 111 • 11111111111 ■ ■ ■ ■ ■ II II ■ II

TONG LONG TY Co PHAN XAY LAP DAU KHi VItT NAM THUYET MINH BAO cAo TAX CHINH HOP NHAT GAYA MIEN DO (Tiep theo)

Cac thong tin bO phan vse hoot Ong kinh doanh cua Tang Cong ty nhti sau:

Bing can dal kg toin hqp nhat tai ngay 30 thing 6 nam 2019

MAU SO B 09a-DN/HN

Xey lap Kinh doanh

nhh va ho Ong

Dich vy va hoot dung khac

Lool trii khi hqp nhat

T6ng tang

VND

Thi san Tai san 130 phan

(11) tit Ong ty lien ket T6ng tai san hqp nhat

Nq phai tra Nd phai tra by phan T6ng n4 phai tra hqp nh5t

Bang can dal kg toan hqp nh5t

VND VND

7.774.131.056.701 1.265.024.977.801

(725.639.296.200)

6.215.704.266.770 1.121.791.589.757

tai nghy 31 thing 12 nam 2018

Kinh doanh

Xay lap nha va ha tang

VND

2.662.851.638.319

1.278.923.086.401

Dich vy va hoot clang khac

VND

(975.569.466.418) 10.726.438.206.403

(725.639.296.200)

10.000.798.910.203

(372.103.081.681) 8.244.315.861.247

8.244.315.861.247

Looi trif khi hqp nhat

T6ng tang

VND VND VND VND VND

Thi san Tai san by phan

(11) tit ding ty lien ket T6ng tai san hqp nh5t

Nq phai tra Nq phai tra bO phan T6ng nq phai tra hqp nh5t

8.899.580.647.599

(718.859.861.396)

6.805.091.674.421

1.343.272.111.501

1.218.714.532.034

2.289.873.469.827

1.222.431.815.400

(1.145.426.936.044) 11.387.299.292.883

(718.859.861.396)

10.668.439.431.487

(480.654.990.177) 8.765.583.031.678

8.765.583.031.678

45

■ ■ ■ ■ ■ ■ ■ r 111 ■ ■ ■ IN • ■ ■ ■ ■ IN II Ill II • II III ■ II II

TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO cAo TAI CHINH KIP NHAT GAYA NIEN DO (Tiap theo)

Da° cao klt qua host dOng kinh doanh hip nhat cho ky hoot dung 6 thang kat thac ngay 30 thang 6 nam 2019

MAU So B 09a-DN/HN

Xay lap Kinh doanh

nha va ho tang Dich vu va hoot

dung khac

Looi trif khi hip nhat

T6ng cung

VND

Doanh thu than ye ban hang va cung c5p dich vy

Gia von hang ban va dich

VND

787.697.026.362

839.307.976.558

VND

286.027.966.230

269.895.385.447

VND

102.564.007.833

96.485.685.906

VND

(71.305.886.787)

(79.341.623.886)

1.104.983.113.638

1.126.347.424.025

-p vy cung ca Ket qua kinh doanh b6 (51.610.950.196) 16.132.580.783 6.078.321.927 8.035.737.099 (21.364.310.387)

phan (101.519.054.895)

Chi phi khong phan b6 (122.883.365.282) 141 nhuan tit hoot dung kinh doanh (6.779.434.804) Ph5n (16) trong ding ty lien ket 22.218.326.013 Ldi nhu5n khac (3.011.533.036) (L6) tit host Ong tai chinh

(110.456.007.109)

(L8) trtfac thug (1.450.842.444) Chi phi thug thu nh5p doanh nghiep (111.906.849.553) (L8) sau thug

46

11•111111•11111111•1111111111• 111111 • 111 .1111•11111111111111111•111111•••111111

TONG CONG TY CO PHAN XAY LAP DAU KHI V.ItT NAM THUAT MINH BAO CAO TAI CHINK HQ'P NHAT GIOA NIEN BQ (Trip theo)

Bao coo kit qua hoot Ong kinh doanh hyp nhat cho kY hoot Ong 6 thong kit that nghy 30 thong 6 nom 2018

MAU SO B 09a-DN/HN

)(ay lap Kinh doanh

nha va ho tang Dich vy va hoot

dung khac

Looi tat khi hyp nhat

T6ng tong

VND

VND VND VND

VND

Doanh thu thuan va ban hang va cung cap dich vy Gia van hang ban va dich

1.603.199.259.605

1.592.582.410.205

7.931.550.000

26.210.354.903

84.195.064.091

103.638.310.979

(115.847.894.639)

(126.152.780.973)

1.579.477.979.057

1.596.278.295.114

vu cung cap (19.443.246.888) 10.304.886.334 (16.800.316.057) Kit qua kinh doanh 130 10.616.849.400 (18.278.804.903)

phan (105.031.893.617)

Chi phi khang phan b6 (121.832.209.674)

Lyi nhuan ter hoot dung kinh doanh (3.112.715.876) Phan (18) trong ding ty lien

20.127.111.085

Ldi nhuan khac (6.917.303.822)

(L8) tit hoot Ong tai chinh (111.735.118.287)

(L8) trutic thug (1.710.890.303)

Chi phi thue thu nhap doanh nghlep (113.446.008.590)

(L6) sau thug

QA * 1.00

o * M.S.°

721.560.193.989 1.491.102.893.510

286.027.966.230 7.931.550.000

83.480.070.920 73.737.319.945

13.090.909

6.569.415.006 3.995.707.184

7.345.467.493 2.697.417.509

1.104.983.113.638 1.579.477.979.057

1.104.983.113.638 1.579.477.979.057

Ky nay Ky tru'dc

VND VND 765.164.407.086 269.895.385.447 71.290.324.717

6.267.956.536 13.729.350.239

1.126.347.424.025

1.507.932.873.147 26.210.354.903 57.431.553.725

10.474.671 4.639.147.684

53.890.984 1.596.278.295.114

Kir nay VND

14.406.629.487 439.650.000 806.401.114

15.652.680.601

Kir trunk VND

10.123.996.609

2.247.541.549 38.067.821.365

7.397.530.000 57.836.889.523

I

a • a

a

a

B

a • S

aa a

a

• •

a

a • • • B

a

TONG LONG TY CO PHAN XAY LAP DAU KHi VIET NAM THUYET MINH BAO cAo TAI CHINH HOP NHAT GIO'A NIEN DO (Trip theo)

MAU SOB 09a-DN/HN

BQ phEn theo khu vy'c dia IY

T6ng Cong ty hoot dOng tren dia ban mien Bac, mien Trung va mien Nam Viet Nam. Hoot Ong xay

lap MAX thyt hien tren ca 3 mien.

Du'eli day la phan tich doanh thu thuan cua T6ng Cong ty theo khu viic dia l9, khOng tinh den xu5t

xi:t dm hang hoa, dich vu:

32.

KY nay KY tru'dc VND

1.492.411.777.438 24.697.623.532

178.216.472.726 (115.847.894.639)

1.579.477.979.057

Mien Bac Mien Trung Mien Nam Looi trii tren Bao cao tai chinh hdp nhat

VND 668.837.701.105

2.270.949.325 505.180.349.995 (71.305.886.787)

1.104.983.113.638

CAC CHI TAU NGOAI BANG CAN DOI KE TOAN

S6 cu6i kv

Do la M9 (USD) Ngoai to cfic Ioai

NY MI6 doi da kit ly (VND) 11.112.006.001

2.637.947

33. DOANH THU VE BAN HANG VA CUNG CAP DICH VU

Kv nav VND

Doanh thu ve ban hang va cung cap dich vu Hoot &ling xay lap

Hoot Ong kinh doanh nha va ha tang

Moat Ong dich vu

Hoot do, ng W van xay dung

Hoot Ong cung c5p vat tU, thietbi

Hog do, ng khac

Cac khohn giam trii doanh thu

Doanh thu than ve bfin hang va cung cap dich

vu

34. GIA VON HANG BAN VA DtCH VU CUNG CAP

Hoot Ong xay lap Hoat d6ng kinh doanh nha va ho tang Hoot dOng dich vu Hog do, ng tit van xay dung Hog Ong cung c5p vat td, thiet bi Hoat d'6ng khac

35. DOANH THU HOAT DONG TAI CHINH

Lai den gut, k9 qu9 ngan hang C6 tCtc, Idi nhuan du'dc chia Lai chenh loch tie gia

chuyen nhu'Ong c6 phan Doanh thu hoot Ong tai chinh khac

48

S6 dAu kv

6.133.212 11.112.006.001

KY tru'dc VND

.01

;;Of

CH NI

)El VIE

Kir nay VND

165.244.797.442 152.885.186.742

46.857.890.023

452.506.007.710 21.802.497.141 64.665.084.272

903.961.463.330

KY trutic VND

366.004.737.085 178.844.059.588

54.717.043.158

865.822.541.138 31.695.413.324 73.303.568.232

1.570.387.362.525

■ aa a

U

TONG GONG TY CO PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO cAo TAI CHiNH HqP NHAT GI YA NIEN DO (Tiep theo)

MAU SO B 09a-DN/HN

35. CHI PHI TAI CHINH

Ky nay KY trutfc

VND VND

45.185.873.010 59.495.385.763 Chi phi lai vay (I-loan nhap) dpi phong giam gia cac khoan d'au tu' (34.216.331.191) (2.380.942.979)

tai chinh 157.000.000 Lo do thanh h./ cac khoan dau ti.f

2.900.111.235 3.751.279.406 Lo chenh loch ty gia

4.794.560.583 3.731.471.155 Chi phi tai chinh khac

18.664.213.637 64.754.193.345

36. CHI PHI QUAN Lir DOANH NGHIEP

KY nay sit truVc

VND VND

•

•

•

a■ a

•

•

•

a

a

a

a

a

a

a

a

I

51.553.521.225 64.071.490.432

1.216.284.167 1.758.828.259

7.181.425.726 8.008.773.235

6.506.726.773 (25.268.777.829)

19.188.861.306 21.625.943.240

15.726.657.698 24.494.333.968

94.690.591.305 101.373.476.895

37. CHI PHI SAN XUAT KINH DOANH THEO YEU TO

Chi phi nguyen ligu, vat ligu Chi phi nhan cong Chi phi khau hao tai san c6 dinh va bat do, ng san dau tu.

Chi phi dich vu mua ngoai Chi phi dU phong Chi phi thug ngoai va chi phi bang Van khac

39. CHI PHI THUE THU NH AP DOANH NGHIEP HIEN HANH

Chi phi thug thu nhap doanh nghigp kY nay - Hot clang xay lap

- -

- Hoot d6ng kinh doanh bat dOng san 1.854.303.023 78.938.177

1.854.303.023 78.938.177 Chi phi thuE thu Mop doanh nghiep hi4n hank

(Thu nhap)/Chi phi thug thu nhap doanh nghigp hoan lai

Tang chi phi thug thu nhap doanh nghi#p

Vigc xac dinh thug thu nhap dia T6ng Cong ty can di vao cac guy dinh hign hanh vg thug. Tuy nhien, nhiTtrig guy dinh nay thay d6i theo tiMg thdi kY va vigc xac dinh sau ding Nig thug thu nhap doanh nghigp ttliy thuac vao kgt qua kigm tra c6a cd quart thug c6 tharn quyan.

49

Chi phi nhan vien guar' 1Y Chi phi vat ligu quail IY Chi phi khau hao tai san c6 dinh Trich lap/(Hoan nhap) del phong phai thu kh6 doi

Chi phi dich vu mua ngoai

Chi phi bang tin khac

Ky nay VND

KY tru'dc VND

(403.460.579) 1.631.952.126

1.450.842.444 1.710.890.303

.30

G TY lit

)ITT NA!

SP

■ 41. NGH1012 VU VA So DU' Vol CAC BEN LIEN QUAN

a Trong k9, T6ng Cong ty da cb cac giao dich ch6 yEu sau vai cac ben lien quan:

II

111 TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH sAo cAo TM CHINH HQ'P NHAT GAYA NIEN DO (Tiep theo)

MAU SOB 09a-DN/HN

111 40. LO CO' BAN TREN CO PHIEU

111 Ky nay Ky trifeic

III LO sau thus thu nhOp doanh nghrep cua Cong (58.000.340.350) (61.933.554.015)

111 ty me (VND) S6 trich qu9 khen thildng, phiic Idi tioc tinh

II 1-6 clEtinh tai cd ban Van c6 phiEu (VND)

(58.000.340.350) (61.933.554.015)

III

S6 binh quan gia quyen dm c6 phieu ph6 thong de 399.997.029 399.997.029

tinh lai cc' ban tren c6 phieu (c6 phiEu)

a 1-6 cd ban teen co phiEu (VND) (145) (155)

KY nav KY tru'dc

111

VND VND

Doanh thu thi ding cac ding trinh xay lap cho cac 569.931.267.179 2.041.292.678.177

III ddn vi trong Top doan Dau khi Viet Nam Mua hang Ma, dich vu tit cac cong ty lien ket

4. 639.002.033 73.837.312.671

II Thu nhap ctia Ban Tang Gam d6c va H(ii dbng Quan

3.341.388.410 3.903.093.760

tri

111 SO du' cho yeti vdi cac ben lien quan tai ngay ket thoc k9 kg tan nht! sau:

Phai thu Phai thu khach hang la Tap doan Dau khi Viet Nam Phai thu khach hang la cac ddn vi trong Tap doan Du khi Viet Nam Phai thu khach hang la cac ding ty lien lc& l'ing trubc cho cac ding ty lien ket Phai thu khac Tap doan DOu khi Viet Nam Phai thu khac cac ddn vi trong Tap doan DU khi

Viet Nam Phai thu khac cac ding ty lien kit Phai thu ve cho vay cac ding ty lien ket

Phai tra Phai tra ngildi ban la Tap doan Dau khi Viet Nam Phial tra ngildi ban la cac ddn vi trong Tap doan Dau

khi Viet Nam Phai tra ngUdi ban la cac cong ty lien ret Tap doan Mu khi Viet Nam (mg trubc Cac ddn vi trong Tap doan Dau khi Viet Nam Ling

tilt& Cac ding ty lien Wit img trildc

U Phai tra khac Tap doan D khi Viet Nam Phai tra khac cac ddn vi trong Tap doan Dau khi Viet

Nam 5.299.247.742 Phai tra khac cac ding ty lien ket

Cac khoan vay Vay ngan han Ngan hang TMCP Dai chang Viet Nam Vay dal han Ngan hang TMCP Dai chUng Viet Nam

55 cu5i kif VND

2.240.342.918.491 1.094.354.609.126

73.499.733.386

237.236.762.985 256.094.178.383

2.947.567.719 1.892.292.448

209.390.487.728 364.927.286.716

686.309.764.990 177.049.565.265 122.774.622.022

151.450.592.385 100.508.670.384

845.101.105

4.795.814.624 73.586.151.463 50.000.000.000

215.099.553.043 86.047.270.703

129.052.282.340

S5 crau kir VND

2.118.588.989.295 997.193.633.553

58.271.160.121

239.674.235.837 256.094.178.383

3.460.893.643 1.982.610.887

196.984.990.155 364.927.286.716

688.429.430.364 177.049.565.265 122.035.263.283

151.161.755.022 100.508.670.384

3.992.962.581

4.795.814.624 73.586.151.463 50.000.000.000

5.299.247.742

215.099.553.043 86.047.270.703

129.052.282.340

111

II

111

II

III

II

Il

a

III

III

II

a

Ill

111

111

a

ANY-

50

• 1111111111111111 • 11•111111111111111111 111••111111 MIIM••11111• 1111• 111

TONG LONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO'A NIEN DO

theo)

42. CONG Nq ITEM TANG

6 nam 2019, T6ng Cong ty cac khoan bao lanh cho cac ding ty khac vay v6n tai cac to" chac tin dung tra bi

qua han, cu the' flint sau: a) Sao lanh cho cac khoan vay

DOn vi du'Ic bao lanh

T6 chitc tin dung

PVC-HN Ngan hang TMCP Qua te Viet Nam - H8i sd chinh

PVC-ME Ngan hang TMCP Bu'u dien Lien Via - Chi nhanh Dong D8

PVC-ME Ngan hang TMCP Dai chUng Via Nam - Try sit chinh

PVC-SG (*) Ngan hang TNHH MTV Dai diking - Chi nhanh Sai Gen

T6ng

3 nam 2016, Tang Cong ty da trick lap du: pheng toan b8

gia han thdl

Tal ngay lap bao cao tai chinh hdp nhEt giCia nien de nay, cat tong ty duttc bao lanh dang tiep tyc lam via vdi cac t6 shift tin dyng ve viec

gian tra nq. T6ng C8ng ty tang dang tlep tyc lam via vOl cat ding tydiduttc ba

uar'o lan

trl h va

tong ca

ty Sp

t t6 chirc tin dycOng ty dalng glal tea nghia vu bao lanh nham tang kha

nang thanh toan cua -fling Cong ty ding nhif a phil hdp vdi cat quy nh g dyng chting.

(*) Trong nam 2016, Tang Cong ty ra soat cat thu' bao lanh va danh gla nghia vy bao lanh cua TOng Cong ty tal thu' bao lanh cho COng ty

phan Xay

lap Dail khi Sal co (PVC-SG) vay v6n tai Ngan hang TMCP Doi Du'dng - Chi nhanh Sal Gen (nay la Ngan hang TNHH MTV Dal Dtidng (OceanBank) - hi

nhanh Sal Gen) ce sy' thay d61. H81 thing th5m dinh cac khoan trick lap dy' pheng T6ng Cong ty Ong v1ec hi:An nhap phang cho nghia vy na

phai tra lien quan den thu' Liao lanh khoan vay cua PVC-SG tai OceanBank - Chi nhanh Sai Gen vdi so tien khoang 99,9 tit VND va ghl giam chi phi tai chinh

nam 51

2016.

MAU so B 09a-DN/HN

Tpi ngay 30 thang

Thdi han bao lanh

TO' ngay 31/12/2011 den ngay 30/4/2012

TY' ngay 01/01/2012 den ngay 30/6/2012

TU. ngay 26/7/2011 den ngay 26/7/2012

Tit ngay 31/12/2011 den ngay 30/8/2012

Di( nq bao lanh cu6i k'

VND 73.668.464.073

49.961.348.093

14.312.967.325

99.912.312.503

237 855.091.994

Di nq vay qua han cu6i ky

VND 73.668.464.073

49.961.348.093

14.312.967.325

99.912.312.503

237.855.091.994

134 phony nghia vy ng phai tra cu5i ky

VND 73.668.464.073

49.961.348.093

14.312.967.325

137.942.779.491

Tang CEng ty, vdi cach la Ben bao lanh, cam ka chin trach nhiem thanh toan cho cat to chits tin dyng mOt khoan tien bang gia thu' bao lanh Ong vdi toan be cat nghia vy tra Iai, lai ghat va cat nghia vu tai chinh khac phat sinh (neu co) ngay sau khi nhan dirdc van ban yeu cau deu tien kern ho sd chang

minh Ben du'dc bao lanh khong thyt hien hoac thyt hien khong dung, khong day du nghia vu tra na (neu co) cho cac to chifc tin dyng.

LOy ke den ngay 30 thang 6 Warn 2019, (1) cac to chitc tin dyng da thyt hien khau tlen tal khoan tien gifi T6ng Ong ty thyt hien nghia vy

vdi gia tri la khoang 91 tit VND, (ii) cat ddn ClUdc bao lanh da hoan tra cho Tang Cong ty khoang 49 tie VND trong t6ng s6 tien bi khau trit neu vu bao lanh tai ngay 30 thang 6 nam 2019 la khoang 42 tjt VND (trinh bay to' Thuy"t minh s6 9).

bac) la

tren. Theo de, set du' phai thu ye via thy'c hien nghia

nghia vy phai tra lien quan den ccat khoan Liao lanh tren bao cao tai chinh hdp nh5t c

ho nam tai chinh kEt that ngay 31 thang 12 nam 2014. 10 thang

Theo kien nghi cua KiEm Wan Nha nuttc neu tai Bao cao kiEm toan nam 2014 kjt ngay

111 TONG GONG TY CO PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TM CHINH HOP NHAT GIOA MEN DO (Tien theo)

MAU So B 09a-DN/HN

111 b) Bao lanh thanh toan

II Ngay 29 thang 12 nam 2010, Cong ty me - Tang Cong ty a lqf Hdp ding bao lanh so"

III

0112/2010/HDBL.TT-PVCTB vdi Cong ty TNHH Du lich Dau khi Thai Binh (nay la Cong ty C6 phan Dau tu' va Thitdng mai Dau khi Thai Binh (PVC Thai Binh - Cong ty con dia Tang Cong ty)) va

111

phat hanh thi.‘ bao lanh thanh toan cho PVC-Thai Binh vdi gia tri bao lanh khoang 111,8 ty VND. Theo do, °Ong ty me - Tang COng ty cam kat va bao dam veil Tang COng ty Tharn de Khai thac

III

Dau khi (PVEP) ye viec PVC-Thai Binh s'e' thy'c hien thanh toan day (16 va dung hon cac nghia vy thanh toan vdi PVEP theo quy dinh cua Hdp Tong chuyan nhu'dng Di/ an Dau tu' Xay thing Khach

III

son Dau khi Thai Binh ngay 28 thang 12 nam 2010 giCta PVEP va PVC-Thai Binh. Thu' bao lanh thanh toan có hieu lifc We tu' ngay lo% tdi ngay PVC-Thai Binh hoar' thanh nghia vu dai vdi PVEP

III

theo quy dinh cua Hdp Tong chuyan nhdc;ing neu tren. Trong nam 2016, Gong ty mg Tang Cong ty da nha'n du'dc van ban tit PVEP yeu eau thu:c hien nghia vu bao lanh. Ban Tang Gam d6c Tang

IIII

Cong ty tin Wong rang nghia vu phai tra cua COng ty me - Tang Citing ty deii vdi khoan bao lanh

tren se khong phat sinh do PVC-Thai Binh có dii kha nang thanh toan cho PVEP.

IIII c) Kat luan dm Thanh tra Chinh phi'

II Tang Cong ty la nha thau thi cong du an Mu tu' xay citing Nha may san xuat Ethanol nhien lieu

III sinh hoc khu vkic phia Bac va du an dau tu' xay dungNha may san xuat xd sdi Polyester Dinh Vu.

Il

Ngay 24 thang 11 nam 2016, Thanh tra Chinh phu ban hanh ThOng bao s5 3129/TB-TTCP ye kat luan thanh tra viec dau DJ cac di/ an Nhien lieu sinh hoc có van gop cua Tap doan Dau khi Viet

II

Nam va cac ddn vi. Theo do, Thanh tra Chinh ph0 kien nghi Tang Cong ty phai chiu trach nhiem v'e nhiYng thiet hai kinh to gay ra dai vdi ch6 dau tu' do vi phom Hdp (fang EPC xay dyllg Nha may

10

san xuat Ethanol nhien lieu sinh hoc khu \Plc phia Bac.

III

Ngay 24 thang 11 nam 2016, Thanh tra Chinh phil ding ban hanh ThOng bao so 3130/TB-TTCP ve kat luan thanh tra viec dau tit xay &frig du an Nha may san xuat xd sdi Polyester Dinh VO. Theo

II

do, Thanh tra Chinh phi kien nghi: (i) giarn gia tri nghiem thu, thanh toan khoang 46,8 tc, VND

d6i vdi phan cong viec do Tang Cong ty thu:c hien do viec 4 kat hdp ding da vi pham quy dinh

Ill

Phap lenh ngooi h6i; (ii) Om gith tri nghiem thu thanh toan khoang 8,1 tyVND va 23 nghin USD cua hdp dong EPC dol vdi phan ding viec Tang Cong ty thu:c hien do nghiem thu trang lap va

III

nghiem thu kh6i ludng phat sinh khong acing quy dinh.

a Ban Tang Gam d6c Tang Cong ty tin tieing rang cac Thong bao cua Thanh tra Chinh phu neu tren du'dc danh cho cac chO dau tu' cua cac du an ma Tang Cong ty la ben có lien quan theo quan he

III

help ding kinh te. Tai ngay lap bao cao tai chinh Nip nhat giCla nien do nay, Tang Gong ty dang trong qua trinh lam viec vdi chu dau by va kiEn nghi vdi Thanh tra Chinh phu ve cac not dung có

lien quan dEn Tang Cong ty trong cac Thong bao neu tren.

II

Cong ng tram tang khac

111

a a

I

52

a

Tai ngay l'a'p bao cao tai chinh NI) nhat giita nien do nay, Tang Cong ty va cac ding ty con dang

co mot s6 vy kien có lien quan den cac khohn phai thu, phai tra, vay va cong nd tiEm tang v'e thug gia tri gia tang, lai phat cham nOp tildng (frig dal vdi doanh thu da ghi nhan nhting chu'a xuat hoa ddn. Kat qua cua cac vy kien va cac cong nd tram tang khac nay la chu'a xac dinh du'dc.

..3oN NH

EL JIC.

III

III

TONG CONG TY Co PHAN XAY LAP DAU KHI VItr NAM MAU SO B 09a-DN/HN .

THUA M T MINH BAO cAo T CHINH HQP NHAT GICIA NIEN DQ (Trip theo)

111 43. NHONG THONG TIN KHAC

II a) GIS tri phat sinh chtta lu'ling het tai cac cong trinh

II Do anh huttrig cua nhring !Dien Ong trong nen kinh tE, nganh nghe host Ong cua Tong Cong ty

Bang chita dyng cac rUi ro ve Si! Wen Ong gia thi trudng cua cac loaf nguyen vat lieu dung cho

III thi cong. Nhiing thay del Ian ve gia nguyen vat lieu thi cong ce the anh hang Ion dEn nhang Idi ich va nghia vu kinh te cua Tong Cong ty. Tuy nhien, Ban Tong Giarn d6c Tong Cong ty cho rang

II suf thay 416i cua thi truting cong nhu' anh hu'idng cua cac chinh sach guar' 19 vi m8 cua du'dc

Chianh phu la nh

rat kho dy doan. VI v5y, Ban Tong Gam d6c Tong Cong ty khong the lucing hoa hu'drig

Ket qua cu5i ding se chi

. cua van a nay del vdi cac tong trinh dang thi ding cua Tong Gong ty. du'Oc xac dinh khi hoan thanh thi cong va nghiem thu ban giao cho cat ch6 dau tu'.

• Bona trint Nha may irt die" Thai Binh 2

• Tong Cong ty da k9 hdp &rig EPC xay dyng Nha may Nhiet dien Thai Binh 2 veil Ban quan 19 Di/

II an Dien lac Deu khi Thai Binh 2 - PVN vdi gia tri la khoang 918 trieu USD va 5.874 t9 VND. Tai ngay 15p bao cao tai chinh hdp nhat gilia nien de nay, tang gia tri hdp clang tom tinh ma Tong

II Cong ty da k9 vdi cac nha theu phy cho cong trinh Nha may Nhiet dien Thai Binh 2 da wick qua gia tri hdp Tong EPC k9 vdi Ban quan 19 Dy an Dien lyt Deu khi Thai Binh 2 - PVN. Theo Cong van

III s6 737/TTg-KTN ngay 23 thang 5 nam 2014 cua Th6 toting Chinh phi), cong trinh Nha may Nhiet dien Thai Binh 2 clutic b6 sung vao danh myc cac di./ an dien cap bath giai doan 2013 - 2020; Dy

II an du'dc ap dung cd chE, chinh sach dac th0 ban hanh tai QuyEt dinh so 2414/QD-TTg ngay 11

JUO '' -----

•

1 TY thang 12 nam 2013 cua Thu biting Chinh phu.

Toi ngay 15p bao cao tai chinh hdp nhat giCra nien de nay, Cong ty me - Teng Cong ty va Ban quart P111111{

III 1,., DV an Dien lyt Mu khi Thai Binh 2 - PVN da q cac phy lyc dial chinh gia tri hdp Ong EPC tam ITTE

xac dinh la khoang 949,6 trial USD va 10.741 t9 VND. Deng thdi, Cong ty me - T6ng C8ng ty NAM

li cling dang trong qua trinh lam via vdi cac nha theu phy de q lad phu lyc dieu chinh gia tri hdp ....../..,

To '1

Ong vdi cac nha theu phy. Theo Quyet dinh cua Tong Gam d5c Tang Cling ty ye via phe du yet

a Di/ toan Hdp (Tong EPC xay dy'ng Nha may Nhiet dial Thai Binh 2, gia von u'dc tinh a thyt hien

did an cua 1-Ong Cong ty la khoang 952,7 trieu USD va 11.072 t9 VND; t9 le 18 gOp du kien dm

•

toan du an la khoang 1,28%. Day la ifec tinh tot nhat tai thdi diem 15p bao cao tai chinh hdp giCsa nien de cho k9 hoat Ong 6 thang Wit thilc ngay 30 thang 6 nam 2019 va so lieu dy toan nay luon

II du'dc sok xet va cap nh5t a phan anh dung dien Bien lai/18 thyc te cua du an Nha may Nhiet

dien Thai Binh 2. Theo do, Cong ty me Tang Cong ty TS hach toan gia yen cua cong trinh nay

II theo t9 1018 g'ep du kien tren va doanh thu da ghi nh5n.

II Cong trinh Nha may Nhiet dien Wing Ana 1

IIII Ngay 28 thang 9 nam 2009, Tong Cling ty da k9 her) deng xay dyng cong trinh Nha may Nhiet dien \king Ang 1 vdi Tang Ding ty Lap may Via Nam (LILAMA) theo Hdp Ong se

III 280909/LILAMA-PVC vdi Ong gia tri tren ghi la khoang 1.322 t9 VND. Theo Nghi guy& so

-

686/NQ-DKVN ngay 27 thang 01 nam 2014, T5p doan Deu khi Viet Nam (PVN) da chap thu5n chi

•

phi phat sinh chub lu'ang hEt cua toan be cong trinh Nha may Nhiet dien \King Ang 1 (bao gem y'ng) la khoang 1.090 t9 VND. Gia VI dy tan sau thgm

hang myc &rang not be va phan xay d

III tra/thgm dinh d5i vdi cac hang myc xay dyng do Tong COng ty thkfc hien tang khoang 290 t9 VND (chtla bao gem thuE gia tri gia tang du'dc khau trU) so vdi gia tri Nip Ong xay 15p trip god Tong

III Cong ty da q. Teng Citing ty a de nghi PVN xem xet dieu chinh gia VI phat sinh chu'a hieing het

cua du an nay. Tai ngay 15p bao do tai chinh hdp nh5t girfa nien de nay, PVN va cac qu cd an Nha

II nu•E1c cif) thgm quyen van chu'a 6 guy& dinh del vdi de nghi cua Tong Cong ty. Ban Teng Giarn dec Tang Cong ty tin tuting chat than rang gia tri phat sinh ngoai hqp deng se du'dc k9 kEt b6

II sung.

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a Ia a

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I

Nguyen Thi Thu Anh Ng~ldfi lap bieu

VO Minh Ong Kg than triidng

Ltidng Dinh Thanh T6ng Warn d6c

NO}, 10 thang 9 nam 2019

TONG GONG TY CO PHAN XAY LAP DAU KHI VItT NAM THUYET MINH BAO cAo TA! CHINN HD? NHAT GAYA NIEN EiQ (Tigp theo)

MAU SO B 09a-DN/HN

b) ThOng tin tai cd c5u T6ng Cong ty

Theo Nghi quyet se 2627/NQ-DKVN ngay 31 thang 12 nam 2016, Quyet dinh se 104/QD-DKVN ngay 22 thang 01 nam 2018 va Nghi quyet s6 3696/NQ-DKVN ngay 21 thang 6 nam 2018 cila Hai (rang Thanh vien Tap doan Dau khi Viet Nam ve viec phe duyet ke hoach tai cd cau PVC giai doan 2016 -2020, cac doanh nghiep T6ng Cong ty tiep tuc nam giCt tai thieu 51% yen dieu le trong giai doan 2016 - 2020 gem: Cong ty Co phan Xay lap Dutrig Ong Be Chita Dau khi (PVC-PT) va Cong ty Co phan Kat cau Kim loci va Lap may Dau khi (PVC-MS). aing theo cac Nghi quyet va Quyet dinh tren, T6ng Cong ty se thoai town bc) vein dau tu' vao cac ding ty con con lai trong giai doan 2016 - 2020. Deng thdi, Citing ty Co phan Xay lap Dau khi Ha Nei (PVC-HN), Cling ty Co phan Thi

ding cd giai va Lap may Dau khi (PVC-ME) va Gong ty C6 phan Xay lap Dyen; au kh

va T6ng i Mien Trung

g (PVC

se -

MT) se giai the, pha san trong tru'ong hdp Tang Cong ty khoan the thdai Gon ty

thoai yen toan be tai cac khoan dau tu' tai chinh dai han khac va chiing khoan kinh doanh trong

giai doan 2016 - 2020.

Tai ngay lap bao cao tai chinh hdp nhat giCfa nien do nay, Ban tOng Gam &Cc T6ng Cong ty dang

trong qua trinh thi,fc hien cac Nghi quyet va Quyet dinh neu tren.

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