CONG TY CO PHANxAY LAP DI:E:NI

CONG HoA xA HOI cnu NGHiA VI:E:TNAMDQc l~p - TV do - Hanh phuc

---------------------------S6: 0 974 IPCC1-TCQT Ha N(Ji, ngay 26 thang 04 ndm 2019

CONG BO THONG TIN TREN CONG THONG TIN DIEN TUCVA iJy BAN CHUNG KHoAN NHA xtroc .

Kinh gui: Vy ban Chung khoan Nha nmrcSO-Giao djch Chimg khoan TP H6 Chi Minh

Ten t6 chirc: CONG TY CO pHAN xAY LAp DISN IMa chirng khoan: PC1Dia chi tru sa chinh: S6 583 dirong Nguyen Trai, Quan Thanh Xuan, TP Ha N9iDi~n thoai: 02438456329Fax: 024 3823997Nguoi thirc hien cong b6 thong tin: Trinh Van Tu~nChirc vu: T6ng Giam d6cLo~i thong tin cong b6: ~ dinhky 0 b~t thuong 0 24h o thee yeu c~u

N9i dung thong tin cong b6:Cong ty CP Xay l~p Di~n I cong b6 thong tin BCTC Rieng va BCTC Hgp nh~t quy 1nam 2019 va giai trinh S\T biSn d9ng cua LNST tren BCTC quy 1 nam 2019.Thong tin nay da ducc cong b6 tren trang thong tin di~n nr cua Cong ty vao ngay26/04/2019 tai duong dfrn:http://pcc1.vnToi cam kSt cac thong tin cong b6 tren day la dung S\T th?t va hoan toan chiu trach nhi~mtruac phap lu?t vS n9i dung cac thong tin da cong b6.

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nAo cAo TAl CHiNH H<}PNIIAT

CONG TY co PHAN xA Y LAp BIeN ICho ky k~ toan tu ngay 01/01/2019 d~nngay 31/03/2019

Cfmg ty C6 ph§-n Xay l~p Di~n IS6 18 Ly Van Phuc, phuong Cat Linh, quan Dong Da, thanh ph6 Hit Ni)i

N<)IDUNGTrang

Bao cao tai chinh hop nh~t da ducc kiem toan 02 - 42

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Cong ty C6 phftn Xay l~p Di~n IS6 18 Ly Van Phuc, phuong Cat Linh, quan D6ng Da,thanh ph6 Ha Noi

Bao clio tai chinh hQ"PnhfltCho ky k~ toan nr ngay 01/0112019 d6n ngay 31103/2019

BAo cAo KETQuA HO~ T DQNG KINH DOANH HQP NHA.TQuj 112019

Mii CHiTlEUsA

Thuy~tminh

Quy 112019 Quy 112018

VNDVND

01 1. Doanh thu ban bang va cung dp djch vI}

02 2. Ole; khoan giam trir doanh thu

25 1.285.719.366.883 855.954.953.640

10 3. Doanh thu thuan ban hang va cung dp djch vI} 1.285.719.366.883 855.954.953.640

11 4. Gili vAn hang ban 26 1.103.151.349.614 737.150.469.739

20 5. LQi nhuan gQP v~ ban hang va cung dp djch vI} 182.568.017.269 118.804.483.901

21 6. Doanh thu hoat d9ng tai chinh 27 4.270.636.288 4.920.046.721

12 7. Chi phi tai chinh 28 32.912.679.599 29.643.768.766

23 Trang do: Chi phi liii vay 32.912.679.599 29.643.768.766

24 8. Ph§.n lai hoac 16 trong cong ty lien doanh, lien k6t 2.627.845.239

25 9. Chi phi ban hang 29 7.370.324.540 2.725.683.174

26 10. Chi phi quan ly doanh nghiep 30 44.530.252.458 29.092.400.199

30 11. LQi nhu~n thuftn til' hoat dQng kinh doanh 102.025.396.960 64.890.523.722

31 12. Thu nh~p khac 31 100.597.310 11.415.362.778

32 13. Chi phi khac 32 228.325.701 2.914.927.780

40 14. LQi nhuan khac (127.728.391 ) 8.500.434.998-

50 15. T6ng lQi nhu~n k~ to an trurrc thu~ 101.897.668.569 73.390.958.720

51 16 Chi phi thu@thu nhap doanh nghiep hien hanh 33 10.568.795.960 8.578.795.121

52 17. Chi phi thu@thu nhap doanh nghiep hoan lai 34 (493.351.716) (1.885.650.221)

60 18. LQi nhuan sau thu~ thu nh~p doanh nghiep 91.822.224.326 66.697.813.819

61 19. LQi nhuan sau thu~ cua Cong ty m~ 87.568.744.257 63.123.171.371

62 20. LQi nhu~n sau thu~ clla c6 dong khong ki~m soat 4.253.480.069 3.574.642.449

70 21. Liii co' ban tren c6 phi~u 35 660 547

Phl;lm Thj Thanh Binh Trftn Thj Minh Vi~tNguai I~pbi€u K6 toan twangHa N9i, ngay 23 tIlting 04 nam 2019

T6ng Giam d6c

4

Cong ty cs phftn Xay l~p Di~n IS6 18 Ly Van Phuc, phuong Cat Linh, quan 86ng Da,thanh ph6 Ha NQi

Bao cao tai chinh hop nhfttCho ky k€ toan ttl' ngay 01101/2019 d€n ngay 31/03/2019

BAo cAo LUU CHUYEN TIEN TE HOP NHAT. .Quy 112019

(Theo phtrang phap gidn tiip)

Ma CHi TIEVs5

Thuyetminh

Quy 1/2019 Quy 112018

VND VND

I. LU'V CHUYEN TIEN Tir HO~T DONG KINH DOANH01 1. L{1inhu{tn tnaic tltul 101.897.668.569 73.390.958.720

2. Difu chlnh cho cae khoan02 Kh~u hao tai san c6 djnh va b~t dQng san d§u tu 39.750.385.489 38.772.457.74803 Cac khoan du phong (1.231.1 05.039) (15.252.443.315)

05 Lai, 16 nr hoat dQng d§u tu (4.131.672.273) (4.846.096.799)06 Chi phi liii yay 32.912.679.599 29.643.768.766

08 3. L(fi nhll{ln tir hoat (1(Jngkinh doanb 169.197.956.345 121.708.645.120truoc thay i/bi van luu i/(Jng

09 Tang, giam cac khoan phai thu (276.632.234.811 ) (45.710.605.764)10 Tang, giam hang t6n kho (391.221.129.179) (254.894.994.349)11 Tang, giam cac khoan phai tra (khong k@ 79.325.279.309 (23.835.610.399)

lai yay phai tra, thue thu nhap doanh12 Tang, giam chi phi tra tnroc (1.168.235.508) 1.806.699.460

14 Ti~~_liii yay da tra (33.128.845.814) (27.570.618.528)

15 Thu~ thu nh~p doanh nghi~p dii nQP (45.744.938.777) (33.807.681.980)

17 Ti~n chi khac cho ho~t G(>ngkinh doanh (8.156.557.748) (4.836.411.222)

20 LIl'lIehuyin tifn thuan tir hO{ltd(Jngkinh doanh (507.528.706.183) (267.140.577.662)

II. LU'U CHUYEN TIEN Tir HO~ T DONG DAv TV'21 1. Ti~n chi d@mua s~m, xay d'lng tai san c6 (100.762.805.668) (103.584.021.746)

dinh va cac tai san dai h~n khac22 2. Ti€n thu tu thanh ly, nhm;mg ban tai san c6 153.000.000 2.346.136.363

dinh va cac tai san dai h~n khac23 3. Tib chi cho yay, mua cac cong C1,l ng cua (61.500.000.000)

don vi khac24 4. Ti~n thu h6i cho yay, ban l~i cac cong C1,l 41.300.000.000

ng cua Gan vi khac25 5. Ti€n chi d§u tu g6p v6n yao Gon vi khic (840.000.000) (3.252.000.000)

27 6. Ti€n thu lai cho yay, c6 tuc va Igi nhu~n Gugc chia 7.339.775.841 3.521.217.494

30 L,ru ehuy.!n tifn thll{m tir hO{ltd(Jngi/{;llttr (114.310.029.827) (100.968.667.889)

III. LlrV CHUYEN TIEN TU HO~T DONG TAl CHINH

31 1. Ti~n thu tu phit hanh c6 phi~u, nh~n v5n 7.120.000.000

g6p cua chU sa hCiu32 2. Ti~n tni. l~i v6n g6p cho cac chU sa hCiu, 19.000.000

mua l~i c6 phi~u cua doanh nghi~p Giiphithanh

33 3. Ti~n thu tu cti yay 771.896.142.976 406.145.585.477

34 4. Ti~n tni.ng g6c yay (478.819.794.511) (176.947.410.273)

36 5. C6 tuc, Igi nhu~ da tri't cho chu sa hCiu (768.861.555)

40 Llrll cllllyin tifn thu{;n ttl:/to{Ul1(Jngtili ehinh 299.427.486.910 229.217.175.204

5

Cong ty C6 ph§n Xay Hipf>i~nIS6 18Ly Van Phuc, phirong Cat Linh, quan 86ng 8a,thanh ph6 Ha N(>i

Bao cao tid chinh hQ'P nhAtCho 10'kS toan ttl' ngay 01/01/2019 dSn ngay 31/03/2019

BAO CAO LUUCHUYEN TIEN Tt H<}P NHATQuy 112019

(Theo phtrang phtip gitin tMp)

Mii CHITIEJ] Thuyet Quy 112019 Quy 112018s5 minh

50 Luu chuyen ti~n thuftn trong ky (322.411.249.100) (138.892.070,347)

60 Ti~n va turmg duong ti~n d§u ky 701.280.173,355 567.443.915.134

70 Ti~11va tuong duong ti~n cu5i ky 3 378.868.924.255 428.551.844.787

Tr§n Th] Minh Vi~tPham Thi Thanh BinhNgiroi l?p bieu K~ toan tnrongHa N9i, ngay 23 thang 04 nam 2019

6

Cfsng ty C6 phh Xfiy l~p Di~n Ise 18 Ly Van Phuc, phuong Cat Linh, quan B6ng Da, thanhphI', Ha NQi

Bao cao tai chinh hop n!l§tCho kY k~ toan tu ngay 01101120 19 d~n ngay 31/03/2019

THUYET MINH BAocAo TAl CHiNH HOP NHATCho ky IC§loan tif ngilY 01/0112019 din ngay 31/0312019

1.D~C DIEM HO~T DQNG CiJA DOANH NGHlJi:P

Hinh tlurc so' htru v&nCong ty C6 phan Xay l~p Dien I ti@nthan la Cong ty Xay lap Duong day va Tram dUQ'Cthanh l~p tu ngay 02/0311963. Congty chinh thtrc duoc c6 phan h6a tro thanh Cong ty C6 phan heat dong thea Giay chirng nhan dang ky kinh doanh0100100745 do Sa K~ hoach va Dftu ur thanh phI', Ha NQi dang ky Iftn dftu ngay 20 thang 07 nam 2005 va dang ky thay dbiIftn thir 18 ngay 19 thang 10 nam 2018.

TrV so chinh cua Cong ty diroc d~t tai: S6 18 Ly Van PMc, phuong Cat Linh, quan D6ng Da, thanh ph6 Ha NQi.

V6n di@ul~ eua Cong ty theo dang kY la 1.327.702.940.000 d6ng, v6n di@ul~ thv'c gop d~n ngay 31 thang 03 nam 2019 la1.327.702.940.000 d6ng; tuong duong 132.770.294 c6 phftn, m~nh gia mQt e6 phAn la 10.000 d6ng.

Ngilllh ngh~ kinb doanhHo~t dQng ehinh eua Cong ty la: Xay l~p di~n, San xufrt Cong nghi~p, KiOOdoaOObfrt d(>ngsan va san xufrt di~n, ev th@:

KiOOdoanh oftt d(>ng san, quy6n sir dVng dfrt thu(>e ehu sa hfru, ehu sfr dvng ho~e di thue bao g6m: Dftu tu t~o l~p OOa,eong triOOxay dvng d@ban, eho thue, eho thue mua; Mua OOa, eong triOOxay dvng d@ban, eho thue, eho thue mua;Thue OOa,cong triOOxay dt,rng d@cho thue l;;ti;Dftu tu, cai t~o dfrt va dftu tu cae cong triOOh~ tftng tren dfrt thue d@ehothue dAt da co h~ tAng; Nh~n chuy@nOOugng quy6n sfr dVng dAt, dAu tu eong triOOh~ tAng d@ehuy@nOOugng, eho thue;thue quy@nsir d\l11gdAtda co h~ tAng d@cho thue l~i;Tu vAn, moi giai, dAu gia bAt d(mg san, dfru gia quy6n suodvng dfrt: Dieh vv tu vAn bfrt d(>ng san, dich vv moi giai bfrtd(>ng san, dich Vt.J djOOgia bAt d(>ng san, djeh vv san giao djeh bAt d(>ng san, dieh vv quang eao bAt dQng san, dich Vt.Jquan ly bAt d(>ng san; t6 cMe djeh Vt.J quan ly, v~n haOOva khai thae khu do thi, OOachung cu eao tAng;

Ho~t d(>ngki~n truc va tu vAn ky thu~t co lien quan: Khao sat, thi~t k~ xay dV'ng cae cong triOOdi~n, eong nghi~p, dandVng, illvAn giam sat, d@nbU, giai phong m~t b~ng; Tu vAn quan ly dll an tMy di~n, quan ly sau dAu tu tMy di~n; Quanly dt,r an dAu tu bAt d(>ng san: Giam sat eong tac xay dVng va hoan thi~n; Giam sat eong tae l~p d~t thi~t bi eong trinh;Giam sat cong tae l~p d~t thi~t bi eong ngM;San xuAt, ch~ t~o e(>tthep, m~ kern OOungnong va cac cAuki~n kim lo~i phvc vv dan dvng va eong nghi~p;Xay dll11gcong triOOky thu~t dan dvng khac: Xay l~p cac cong trinh duang day tai di~n va tr;;tmbi~n ap, cac cong trinhngu6n di~n, cac eong triOOcong nghi~p, dan dVng, kY thu~t h~ tAng, giao thOng, thuy 19i, buu ehinh vi€n thong;

Gia cong co: khi, xu ly va trang pM kim lo~i;San xuAt, truy~n tai va phan ph6i di~n: San xufrt di~n;Chuftn bi m~t b~ng;L~p d~t h~ th6ng di~n;Tu vfrn dAu tu;Do d~c ban d6 dia ehiOO, giai thi'ra, trich do thira dAt d@phvc vv d@nbu thi eong cong trinh; Han n6i cap quang, thinghi~m truac va sau khi han n6i cap quang; Thi nghi~m, do di~n tra ti~p dia cac cong triOOdi~n; L~p d~t, thi nghi~m;hi~u chiOOthi~t bi di~n, duong day cap quang;Ban buon kim lo?i va qu~ng kim lo~i;Khai thac qu~ng s~t;Khai thac qu~ng kim lo~i khac khong chua s~t;San xuAt s~t, thep, gang;San xuAt eac cAuki~ll kim lo~i;Ban buon kim lo~i va qu~ng kim lo~i.

"I

Cong ty Cd phAn Xfiy l~p Di~n IS6 18 Ly Van Phuc, phirong Cat Linh, quan D6ng Da, thanhpho Ha N(li

Bao Clio tai ehinh hop nh5tCho ky k€ toan nr ngay 0110112019 d€n ngay 31103/2019

C§u true t~p doan

Cdng ty co cac cfmg ty con dU'Q'ChQ"P nhfit hao cao tai chinh tai tho] di~m 31103/2019 bao g6m:TT Ten cong ty Dia chi Ty 1~ loi Ty l~ cam ket Hoat dong kinh doanh

ich/quyen bi€u gop chinhquyet

Cong ty TNHH MTVXay Hip di~n 1 - DaiM6

2 Cong ty TNHH MTVXay l~p di~n 1 - HaN(,>i

3 Cong ty TNHH MTVXay l~p di~n I - MiSnNam

4 Cong ty TNHH MTVXay Hip di~n 1 - MiSnB~c

5 Cong ty TNHH MTVXay l~p di~n 1 - MyBirth

6 Cong ty TNHH MTVXay lAp di~n 1 - TilLiem

7 Cong ty TNHH MTVXay l~p di~n 1 - HaDong

8 Cong ty TNHH MTVXay lAp di~n 1 - NangHuang

9 Cong ty TIffiH MTVXay lAp di~n 1 -HoangMai

10 Cong ty TNHH MTVXay l~p di~n 1 - NinhBlnh

11 Cong ty TNHH Ch€t~o CQt tMp Dong Anh

12 Cong ty C6 phftnThuy di~n Trung Thu

Ph6 ChQ",Phuong Dai M6,Quan Nam Til Liem, thanhph6 HaNQi

S6 583 Km 9 duongNguyen Trai, Van Quan,Q. Ha Dong, Ha N(liCao 6c An Khang, s6 28Duong 19, Khu ph6 5,Phuong An Phu, Quan 2,H6 Chi MinhPh6 ChQ",Phuong D?i M6,Qu~n Narn Tic Liem, thanhph6HaNQiS6 138 Trftn Blnh, P. MyDlnh 2, Q Nam Til Liem,thanh ph6 Ha NQiT6 19, P. Xuan Phuang,Q. Narn Tic Liem, Ha N(li

ThOn Van La, phuang PMLa, qu~n Ha Dong, Ha NQi.

S6 583 Km 9 duangNguy€n Triii, Van QUlln,Q. Ha Dong, Ha NQiS6 471, auang Nguy€nTarn Trinh, P. Hoang VanTh!), Q. Hoang Mai, HaNQiPhuong Ninh Thanh, TPNinh Binh, tinh Ninh Binh

T6 23, thi tr~n Dong Anh,thilnh ph6 Ha. NQi

S6 nha 157, T5 dan ph616 phucmg Tfm Thanh,Di~n Bien Phu

8

100% 100%

100% 100%

100% 100%

100% 100%

100% 100%

100% 100%

100% 100%

100% 100%

100% 100%

100% 100%

90% 90%

60% 60%

.Xay l~p dien

Xay l~p dien

Xay l~p dien

Xay l~p di~n

Xay lApdi~n

Xay lApdi~n

Dich Vl)

Xay lApdi~n

Xay lApdi~n

San xuftt cac 10~i c(lttMp m? kern, k@t cftutMp, phl) rung phl)ki~n co lien quan, dichVI) v€ m?; mua bantMp, kern, v~t tu ph~lcVl) san xu~t, ch€ t?Ok~t cftu tMp; mua banv~t tu, thi~t bi ky thu~tai~nDfru tu xay dl)"ng cacnM may thuy di~n verava n116; San xuftt vakinh doanh di~n nang

Cong ty ce phAn Xay l~p f)i~n IS6 18 Ly Van Phuc, phuong Cat Linh, quan D6ng Da, thanhph6 Ha NQi '.

Bao cao tai chinh hop nhAtCho ky k€ toan tu ngay 0110112019 d€n ngay 31103/2019

TT Ten cong ty

13 Cong ty C6 phan Dftunr Dja be My Dinh

14 Cong ty C6 phan Lipmay Cong nghiep Vi~tNam

15 Cong ty C6 phanTMy di~n Bao Lam

16 Cong ty C6 phftn Dftutu Nang Lu-qng Mi@nBie

17 Cong ty C6 phftn Cakhi 6 to Hoa Binh

18 Cong ty CP Dftu tuThuang m(,liTi€n BQ

f)ja chi

Then Dlnh Then - Mydinh 1 - Quan Nam tel" Iiem-Ha NQiS6 138 Trftn Binh, P MyDinh 2, Quan Nam TirLiem, Ha NQi

Thon Na Pfmg, Huy~nBao Lam, tinh Cao Bang

ThOn Na P6ng, Huy~nBao Lam, tinh Cao B~ng

S6 44 Ph6 Tri@u Khue,P.Thanh Xuan Nam,Q.Thanh Xuan, Ha NQi

S6 1, Ngo 321 Ph6 VinhHung, P.Thanh Tri,Q.Hofmg Mai, Ha NQi

Ty I~ It;riich/quyen bi~uquyet

Ty I~ l(;riich/quyenbi~u quy~t

99,39%

Ty I~ IIli ich/quyenbi~u quy~t

Dftu tu, kinh doanh b.1tdong san

L~p d~t may moe vathiet bj cong nghiep

Tu vAn quan ly dir anthuy dien, quan Iy saudftu tu thily di~n.

San xuAt di~n, Tu vAnquan ly dl! an thilydi~n, quan ly sau dftutu' thllY di~n.Dftu tll' kiOOdoanh bAtdQng san

Dftu tll' kinh doanh bAtdQng san

Cong ty co hai cong ty lien k~t dU'Q'cphan anh trong Bao do tai chiuh hQp nhftt theo phu'ong phap v5n chu so'huu tl;li thOi di~m 3110312019 bao gAm:

99,39%

51% 51%

TT Ten eong ty Dia chi Ty l~ Iqi khl Ty I~ thea HO(,ltdQng kinh doaOOquy@nbi@u cam k€t gop ehinh

gU:i:etCong ty C6 phftn Km5 D~ TMm Thi Xa 25,09% 25,09% Khai thae, eh6 bi6n vaGang thep Cao B~ng Cao B~ng, P. Hgp giang, kiOOdoanh cae IO(,li

Cao B~ng khoang san.

2 Cong ty c6 phftn Khaeh S(,lnTiiy Giang, T6 33,92% 27,13% Tbam do khoang san,

Khoang san TAn Phat 22, Phuang Song B&ng, khai thae khoang san;Thanh ph6 Cao B~ng, Khai tMe qu~ng sit,Tinh Cao B~ng Ban buon kim IO;:liva

qu~ng kim IO(,li.

91,83% 91,83%

81,78% 51%

99,88% 99,88%

99,95% 99,95%

2. CRE D<)vA CHiNH SACH KE ToAN Ap Dl)NG T~I CONG TY

2.1. Ky k~ toan, don vi ti~n t~ su· dl}ng trong k~ toan

Ky k€ toan nam eila Cong ty theo nam duang lieh b~t dftu tu ngay 01/01 va k€t thue vaG ngay 31112 hang nam.

Dan vi ti@nt~ S11dl,mg trong ghi ehep k6 toan la D6ng Vi~t Nam (VND).

2.2. Chu§n ml}'c va Ch~ d{l k~ to an ap dl}ng

chi t19ki toim apd~mgCong ty ap d\mg Ch6 dQ K6 toan doanh nghi~p ban banh thea Thong tu s6 200/2014/TT-BTC ngay 22112/2014 eila BQ Hiehinh, ThOng tu s'6 53/2016/TT-BTC ngay 21/03/2016 eila BQ Hi ehinh v~ vi~e sua d6i, b6 sung mQt s6 di~u ella ThOng tll's6 20012014/TT-BTC va ThOng tu s6 202/2014/TT-BTC huang d~n Phub'ng phap I?p va trinh bay bao eao tai ehinh h9P

nhAt.

Tuyin b6 vJ vi¢c tUtinthz!Chudn m~rcki toan va Chi t19ki toanCong ty da ap dl,mg cae Chuftn mile k€ toan Vi~t Nam va cae van ban huang d~n Chuftn mve do Nha nuo-e da ban banh. CaeBao cao tai ehinh duqe l?p va trinh bay theo dung m9i quy dinh ella t(rng ehuh mIle, thong tu huang d~n th~rehi~n Chu~nmile va Ch6 dQk€ toan doanh nghi~p hi~n hanh dang ap d\mg.

9

Cong ty C6 ph~~-Xay l~p Difn IS6 18 Ly Van Phuc, phuong Cat Linh, quan 86ng Da, thanhpho Ha N(li

Bao cao tai chinh hop llhfitCho ky k€ toan tir ngay 01/0112019 d€n ngay 31/03/2019

2.3. Co' sO'I~p Bao cao tai chinh hop Ilhfit

Bao cao tai ehinh h9P nh~t ella Ccng ty duoc l~p tren co So' h9P nh§t Bao cao tai chinh rieng CL13Cong ty va Bao cao taichinh cua cac cong ty con do Cong ty kiern soat (cac cong ty con) duoc l~p cho nam tai chinh kSt thuc ngay 3111212018.Viec kiem scat dat duoc khi Cong ty c6 kha nang ki@mscat cac chinh sach tai chinh va hoat dong cua cac cong ty nhan d§.utu nham thu duoc lei ich ttr heat d(lng CLlacac cong ty nay.

Bao cae tai chinh clh cac cong ty cen dugc ap dlJng cac chinh sach kS tean nh§t qU{1llvai cac chinh sach kS toan clla Congty. TrO'ng truOng hgp dn thiSt, Bae cae tai chinh clla cac cong ty cen duqc dieu chinh d@dam bao tinh nh§t quan trong cacchinh sach kS toan dugc ap dlJng t~i Cong ty va cac cong ty con.

Cac s6 du, thu rih~p va chi phi chu y@u,k@ca cac khO'an lai hay 16 chua th~l'chi~n phat sinh tt'r cac giao dich n(li b(l dugc 10~itrer khi hgp nhftt Bae cae tai chinh.

Lqi ich cua c6 dong khong ki@mSO'at:Lqi ich Clla cac c6 dong khong kiem seat la ph§.n lqi ich treng HE, ho?c 16, va treng taisan thuk cua cong ty cen k.hong dugc nfun gifr bai Cong ty.

Uii, 16khi c6 SlJthay dbi tY l~ sa hfru t~i cong ty cen:TruOng hQp cong ty cO'nhuy d(lllg them v6n g6p tLl'cac chu sa huu: Khi l~p Bae cae tai chinh hgp nhftt, cong ty m(( xac dinhva di€u chinh l~i SlJbi@nd(lng gifra ph§.n sa hfru cua minh va c6 dong khong kiem seat trong tai san thu§.n cLlacong ty con t\lithOi diem tmac va sau khi huy d(lng them v6n.

2.4. COllg cl,I tili chinh

Ghi nh(m ban tlduTai san tai chinhTai san tai chinh cLlaCong ty bae g6m ti€n va cac khean tuang duang ti€n, cac khO'anphai thu khach hang va phili thu khac,cac khean che vay. T~i thoi diem ghi nh~n ban d§.u, tai san tai chinh duqc xac dinh thee gia mua/chi phi pMt hanh c(lng cacchi phi phat sinh khac lien quan t1'\fCtiSp d@nvi~c mua, phlit hanh tai san tai chinh d6.

Ng phai tra tai chinhNq phai tra tai chinh clla Cong ty bae g6m cac khean vay, cac khean phai tra nguoi ban va phai tra khac, chi phi phai tra. T~ithOi diem ghi nh~n l§.nd§.u, cac khe{m nq phai tra tai chinh dugc xac dinh thee gia pMt hanh c(lng cac chi phi phat sinh lienquan trlJc ti@pd@nvi~c pMt hanh ng phai tra tai chinh d6.

Gia tri sau ghi nhr;inban tlduHi~n t~i chua c6 cac quy dinh v€ danh gia l~i cong ClJtai chinh sau ghi nh~n ban d§.u.

2.5. Cac I1ghi~p V~I b~ng ngolJi t~

Cac giae dich b~ng nge~i t~ treng leY k@tean dugc quy d6i ra d6ng Vi~t Nam thee tY gia thlJc t@t~i ngay giae dich. TY giagiaO'djch thlJCt@nay duqc xac djnh thee nguyen t~c sau:

Khi mua ban nge~i t~: la ty gia dugc quy djnh treng hgp d6ng mua, ban nge~i t~ gifra Cong ty va ngan hang thuong m\li;

Khi ghi nh~n nq phai thu: la tY gia mua cua ngan hang thuang m~i nO'iCong ty chi djnh khach hang thanh to'an t\li thoidiem giaO'djch pMt sinh;Khi ghi nh~n-hq phai tra: la tY gia ban clla ngan hang thuang m\li nO'iCong ty dlJ ki@ngiae djch t\li thai diem giao dichphat sinh.

Ty gia giae djch thlJ'c t@khi danh gia l\li cac khezm ml,lCti€n t~ c6 g6c ngo~i t~ t~i thai diem l~p Bae caD tai chinh hgp nhfttduqc xac dinh theD nguyen tk

86i vai khO'an ml,lc phan lO'~ila tili san: ap dl,lng ty gia mua ngO'\li t~ cLlangan hang thuDng m\li nO'i Cong ty thucmgxuyen c6 giaD djch;86i v6i tien gui ngD~i t~: ap dl,lng ty gia mua clla chinh ngan himg nO'iCong ty rna tai khDan ngD\li t~;86i v6i khDan ml,lCphan ID\li la ng phai tra: ap dlJng tY gia ban ngD\li t~ clla ngan hang tlmDng m\li nO'iCong ty t1lU'cmgxuyen c6 giaD dich.

10

Coug ty C6 ph~n Xay I~p Di~n Ise 18 Ly Van Phuc, phuong Cat Linh, quan D6ng Da, thanhpho Ha NOi

Bao cao tid ehinh hop nhatCho ky k~ toan nr ngay 01/01/2019 a~n ngay 31/03/2019

Telt ca cac khoan chenh lech ty gia thuc t~ phat sinh trong nam va chenh lech do danh gia lai s6 du cac khoan muc tien t~ e6g6e ngoai t~ tai thai di~m l~p Bao cao tai ehinh duoc hach toan vao k~t qua hoat dong kinh doanh cua nam tai chinh, Trongdo Hii chenh lech ty gia do danh gia lai s6 du eu6i nam ella cac khoan muc tien t~ e6 g6c ngoai t~ khong duoc suodung a~phan phoi 19'inhu~n ho~e ehia c6 t(re.

2.6. Ti~n vii cae khoan tU'mlg dlrollg ti~ll

TiSn bao g6m tiSn m~t t<;1iquy, ti€n gui ngan hang khong kYh<;1n.

Cae khoan tuong duang ti€n la cae khoan d~u tll' ng~n h<;1ne6 thai gian thu h6i khong qua 03 tMng k~ tlr ngay d~u tu, e6 tinhthanh khoan eao, -c6 kha nang ehuySn a6i dS dang thanh cae lU'Q"llgti€n xae dinh va khong e6 nhi€u rui ro trong chuy~n dbithanh ti€n.

2.7. LQi th~ thu'Ollg m~i

Hqp nhelt kinh doanh dUQ"eh<;1ehtoan thea phuang pMp gia mua. Gia phi hQp nhelt kinh doanh bao g6m gia tri hqp ly t<;1ingay diSn ra trao d6i ella cae tai san dem trao d6i, cae khoan n9' phai tra ail.pMt sinh ho~e ail. thCranh~n va eae eong ev v6ndo ben mua pMt hanh dS d6i lelyquy€n kiSm soat ben bi mua va eac chi phi lien quan trve ti~p a~n vi~e hqp nhelt kinh doanh.Tai san, ng pMi tra e6 thS xae dinh duge va nhCing khoan ng ti€m tang phai ganh chiu trong hqp nhelt kinh doanh eua ben bimua dSu ghi nh~n theo gia tri hqp ly t<;1ingay hgp nhelt kinh doanh ..

Lgi th~ thuang m~i phat sinh tu hqp nhitt kinh doanh duge ghi nh~n ban a~u thea gia g6e, la ph~n ehenh l~ch giu'a gia phihqp nhelt kinh doanh so v&i ph~n sa hfru ella ben mua trong gia tri hqp ly ella tai san, nq phai tra e6 thS xac dinh duqe va caekhoan nq ti€m tang da ghi nh~n. N~u gia phi hqp nhelt kinh doanh thelp han gia tri hqp ly ella tili san thu~n eua ben bi mua,ph~n ehenh l~eh d6 se duqe ghi nh~n VaGbao cao k~t qua ho~t dOng kinh doanh hqp nhelt. Sau ghi nh~n ban d~u, Igi th~thuang m<;1iduge xae dinh gia tri b~ng nguyen gia tru di gia trj phiin b6 lCiyk€. Lqi th€ thuang m<;1iduqe phan b6 theaphuang phap duang thing trong thai gian hfru feh duqe uae tinh khong qua 10 nam. Dinh kY Cong ty m(f pMi danh gia t6nthelt lqi th€ thuang m?i t?i eong ty con, n€u e6 b~ng chung eho thely s6 lqi th€ thuang m?i bi t6n thelt Ian han s6 phan b6 hangnam thi phau b6 thea s6 lqi th€ thuang m?i bi t6n thelt ngay trong nam pMt sinh.

2.8. Cae kho3n d§U tu' tili ehinh

Cae khoim a6u tu njm gifr ain ngay aao h9n bao g6m: Cae khoan tiSn gU'ing€mhang e6 kY h<;1naU'qe n~m gifr a~n ngay daoh<;1nvai m\le dieh thu lai hang kYo

Trong Bao eao tili ehinh hqp nhelt cae khoan d~u tu VaGeong ty lien k~t duqc k~ toan thea phuong pMp v6n ehu sa huu.Theo phuang pMp v6n eM sa hfru, khoan d~u tu dUQ"eghi nh~n ban d~u tren bang can d6i k~ toan hqp nhelt thea gia g6e, saud6 duge di€u ehinh thea nhu'ng thay d6i ella ph~n scl'huu eua T~p doan trong gia tri tai sim thu~n eua eong ty lien k~t sau khimua. Lgi th~ thuang m<;1ipMt sinh tu vi~e d~u tu VaGeong ty lien k~t duqe phan anh trong gia tri con l?i eua khoan d~u tu.T~p doan khong phau b6 lqi th~ thuong m<;1inay ma hang nam thve hi~n danh gia xem lqi th~ thuong m?i e6 bi suy giam giatri hay khOng.Ph~n s6 hau ella nha d~u tu trong lQ"inhu~n (16) eua eong ty lien k€t sau khi mua duqe phan anh tren bao cao k~t qua kinhdoanh hqp nhitt va ph~n sa hilu ella nha d~u tu trong thay d6i sau khi mua ella cae quy eua eong ty lien k~t dugc ghi nh~nVaGcae quy. Thay d6i liiy k€ sau khi mua dll'Q'edi€u ehinh VaGgia tri con l?i eua khoan d~u tll' VaGeong ty lien k€t. C6 t(rcnh~n duqe tu eong ty lien k~t duqe cc1ntrir VaGkhoan d~u tll'VaGeong ty lien k€t.Bao cao tai ehinh eua eong ty lien k€t duqe l~p eung kY vai bao eao tai ehinh hqp nhelt eua Hp doan va SLr dvng cae chinhsaeh k~ toan nhelt quan vai T~p doan. Cae di€u ehinh thieh hqp da dUQ'eghi nh~n dS dam baa cae ehinh saeh k~ toan auQ'c apd1,lngnhelt quan vai T~p doan trong tmang hqp dn thi~t.

Cae khoan a6u tu gop v6n vao eae aon vi khae, baa g6m: cae khoan d~u tu vaa eong ev v6n eua dan vi khac khong e6quySn kiSm soat, d6ng kiSm soat ho~e e6 anh hLfang dang kS d6i vai ben dUQ'ed~u tu. Gia trj ghi s6 ban d~u eua cae khaund~u tu nay dUQ'exae dinh thea gia g6e. Sau ghi nh~n ban d~u, gia tri eua eac khoan d~u tu nay duQ'c xac dinh thea gia g6e trl1"di dVphOng giam gia khaan d~u tll'.

DV phOng giam gia d~u tll' dUQ'el~p vaa thai di~m cu6i kYev th~ nhu sau:

11

Cong ty C6 phan Xay l~p f)i~n Is6 18 Ly Van Phuc, phuong cat Linh, quan Dong Da, thanhph6 Ha NOi

Bao cao ali chinh ho'p nh:hCho ky k~ toan tir ngay 01/01/20 19 d~n ngay 31/03/2019

D6i voi khoan d§.u tu narn gill' lau dai (khong phan 10~i la chirng khoan kinh doanh) va khong c6 anh huang dang k~ d6ivoi ben duoc d§.u ttr: khoan d§.u tu va c6 phieu niem y~t dircc l~p du phong dua tren gia thi tnrong cua c6 phieu; khoandelu tu khong xac dinh duoc gia tr] hop Iy tai thai diem bao cao thi viec I?p du phong can CLIVaGBao c6 tai chinh taithoi diem trich I?p du phong cua ben duoc d§.u tlf.D6i vai cac khoan d§.u tu nl1mgifr d€n ngay dao h<;1n:can clr kha nang thu h6i d~ I~p d~1'phOng pMi tl1U kh6 doi thee guydinh Cllaphap lu~t.

2.9. Cae khoan'ny phiii thu

CaC kho<ln phai thu du9'c theo doi chi ti~t thea kY h<;1nphai thu, d6i tU9'llg phai thu, 10<;1inguyen t~ phai thu, va CilCy~u t6khac thea nhu c.1uquan Iy cua Cong ty.

DI,I'phOng n9' phai thu kho doi du9'c trich l?p cho cac khoan: n9' phai thu qua h<;1nthanh toan ghi trong hgp d6ng kinh t€, cackh~ uac vay n9', cam k€t hgp d6ng ho~c cam k€t n9' va n9' pMi thu chua d~n h<;1nthanh toan nhung kh6 co kha nang tl1Uh6i.Trong d6, vi~c trich l?p dl/ ph6ng n9' pMi thu qua h<;1nthanh toan du9'c din Cll VaGthai gian tra n9' g6c thea hgp d6ng muaban ban delu, khong tinh d€n vi~c gia h<;llln9' gifra cac ben va n9' phai thu chua d€n h<;lllthanh tOal1nhung khach n9' aa HimVaGtinh tqmg pha san ho~c dang lam thu tl,lCgiai th€, m~t Hch, b6 tr6n.

2.10. Hang tlln kho

Hang t6n kho du9'c ghi nh?n ban dAu thea gia g6c bao g6m: chi phi mua, chi phi ch€ bi~n va cac chi phi lien quan trl,l'cti~pkhac phat sinh dS c6 du9'c hang t6n kho a dia di~m va tr<;1ngthai t<;1ithai diSm ghi nh?n ban dAu. Sau ghi nh~n ban dAu, t?ithai di€m l~p Bao cao tai chinh n~u gia tri thuftn c6 th€ thl/c hi~n du9'c clla hang t6n kho thftp hon gia g6c thi hang t6n khodu9'c ghi nh?u thea gia trt thuftn c6 th€ thl/c hi~n du9'c.

Gia tri hang t6nl¢0 dUQ'cxac dinh thea phuong phap binh qu§.n gia quy~n,

Hang t6n kho dUQ'ch<;1chtoan thea phuong phap ke khai thuang xuyen.

Phuang phap xac dinh gia trj san phftm da dang cU6i kY: Chi phi san xu~t kinh doanh da dang du9'c t?p hgp thea tLrngcongtrinh chua holm thanh ho?c chua ghi nh?n doanh thu, tuang Ung vai kh6i lU9'llgcong vi~c can da dang cu6i kY,DI/ phong giiun gia hang t6n kho dUQ'cI?p vao thai diSm cu6i kY la s6 chenh l~ch giu'a gia g6c clla hang t6n kho Ian hon giatri thuftn c6 th€ thl/c hi~n duQ'c,

2.11. Tai san e3 dinh

Tai san c6 dinh hfru hinh, tai san c6 dinh vo hinh du9'c ghi nh?n ban dftu thee gia g6c, Trong qua trinh sCI' dl,lng, tai san e6dinh hfru hinh, tai san c6 dinh vo hinh du9'c ghi nh?u thea nguyen gia, hao man luy k€ va gia tri can l<;1i.

Kh~u hao tai san c6 dinh duQ'c trich thea phuong phap dUOng th~ng vai thai gian kh~u hao du9'c uac tinh nhu sau:

Nha clra, v?t ki€n trucMay m6e, thi€t biPhuo'ng ti~n y_?ntai, truy~n dftnThi€t bi van phongTai san e6 dinh khacQuy~n su dl,lng d~t khong thai h~nPhftn m~m quan ly

05 - 30 nam03 - 20 nam06 - 10 nam03 - 06 nam04 - 05 nam

Khong trich kh~u hao03 - 05 nam

2.12. B§t dQng san dh tu'

B~t dOng san dAu tu duQ'c ghi nh?n ban dftu thee gia g6c, Trong qua trinh cho thue hO<;1tdOng, bAt dOng san dftu tll' du9'C ginnh~n thea nguyen gia, hao mon lily k~ va gia trj con l<;1i,D6i vai b~t dOng san dAu tu cho thue hO<;1tdOng d~9'c ghi nh~n theenguyen gia, hao mon luy k€ va gia tri con l<;li.Trong d6 kh~u hao au9'c trich thea phuong phap aU'ang thang vai thai gian

khftu hao du9'c uac tinh nhu sau:

Nha cua, v~t ki€n trUc 05 - 25 nam

12

Cong ty C6 phftn Xay l~p Di~n IS6 18 Ly Van Phuc, phuong Cat Linh, quan D6ng Da, thanhph6 Ha N9i

Bao cao tal chinh hop nhfitCho ky k@toan tLI'ngay 01/01/2019 d€n ngay 31/03/2019

2.13. Chi phi xay dung co' ban do' dang

Cac tai san trong qua trinh xay dung phuc vu muc dich san xuat, cho thue hoac quan tri, hoac cho b~t ky muc dich nao khac,duoc ghi nhan thea gia goo. Chi phi t~p hop bao g6m chi phi cho cac chuyen gia va d6i voi cac tai san du di€u kien, chi phidi vay duoc ghinhan phil hop voi chinh sach k€ toan cua C6ng ty. Kh~u hao cua nhung tai san nay, cling gi6ng nhu cac 10~itai san c6 dinh khac, se b~t dAu duoc trich khi tai san dii sful sang cho muc dich suodung.

2.14. Thue hoat di)ng

Thue hO<;ltd9ng la lo?i hinh thue tai san c6 dinh rna phAn IOn rui ro va 19'iich giln li~n voi quy~n s6' huu cLlatai san thu9C v~ben cho thue. Khoan thanh toan duai hinh thuc thue ho?t d9ng duqc h<;lchtoan van bao cao k@tqua ho?t dQng kinh doanhthea phuong phap dUOng thAng dlJa tren thbi h?n thue ho?t d9ng.

2.13. HQ'P d6ng hQ'P tac kinh doanh (BCC)

Hqp d6ng hqp tac kinh doanh (BCC) 1£1thea thu~n b~ng hqp d6ng cua hai ho~c nhi~u ben d~ cung thl!c hi~n hO<;lt09ng kinht@nhung khong hinh thanh pbap nhan 09C l~p. Ho?t d9ng nay co th~ ouvc 06ng ki~m soat b6i cac ben gop v6n thea th6athu~n lien doanh ho~c ki~m soat b6i m9t trong s6 cac ben tham gia.

Theo cac oi~u khoan th6a thu~n t?i BCC, Cong ty th1)'chi~n k€ toan cho BCC, ghi nh~n toan bQ doanh thu, chi phi va lqinhu~ sau thu€ cua BCC tren Bao cao k@tqua hO<;ltoQng kinh doanh cLlaminh. Chi phi clla BCC bao g6m ca khoan Igi nhu~nc6 oinh tra eho cae ben khac tham gia BCC.

2.16. Chi phi tra trrro'c

Cac chi phi oii phat sinh lien quan o€n k€t qua ho?t oQng san xu~t kinh doanh cua nhi~u nam tai chinh dU9'c h?ch toan va~chi phi tra truac d~ pMn b6 dAn van k€t qua ho?t dQng kinh doanh trong cac nam tai chinh sau.

Vi~c tinh va phfm b6 chi phi tra tmac dai h<;lnvan chi phi san xu~t kinh doanh tung nam tai chinh duQ'c can cu van tinh ch~t,muc dQ tUng lo?i chi phi d~ l1)'ach9n phuong phap va tieu thuc pMn b6 hqp lY. Chi phi tn\ tmac duQ'c phan b6 dAn van chiphi s{mxu~t kinh doanh theo phuong phap dUOng thing.

2.17. Cac khoan nQ'phi'li tra

Cac khoan ng pMi tra dugc theo doi thea kY h?" pMi tra, d6i tuqng phai tra, lo?i nguyen t~ phai tra va cac y@ut6 khac theanhu cAuquan ly cua Cong ty.

2.18. Cac khoan yay

Cac khoan vay duqc thea doi theo tung d6i tuqng eho vay, tlIng kh€ uac vay va kY h?n phai tra cLlacac khoan vay. Truonghqp vay bkg ngo?i t~ thi th\l'c hi~n thea doi chi ti€t thea nguyen t~.

2.19. Chi phi di yay

Chi phi di vay dugc ghi nh~n van chi phi san xdt, kinh doanh trong kY khi pMt sinh, trlr chi phi di vay lien quan trlfc ti@po@nvi~c dAu tu xfty d1)'ngho~e san xu~t tai san d6' dang dugc tinh van gia trj ella tai san do (duQ'c v6n hoa) khi co du cac di~uki~n quy dinh trong ChuAn m1)'cK~ toan Vi~t Nam s6 16 "Chi phi oi vay". Ngoai ra, 06i vai khoan vay rieng phl,lc V\I vi~cxay d1)'ngtai san c6 dinh, b~t oQng san oAu tu, liii vay dugc v6n hoa k6 ca khi thbi gian xfty d1)'ngduai 12 thang.

2.20. Chi phi phi'li tra

Cac kho{m pMi tra cho hang hoa dich V\l oii nh~n oUQ'ctir ngubi ban ho~c dii dUQ'ccung dp cho ngubi mua trong kY bao caonhung th1)'Ct@chua chi tra va cac khoan phai tra khac oUQ'cghi nh~n van chi phi san xu~t, kinh doanh cua kY bao cao.

Can ell' trich truac cac eong trinh thuy di~n hoan thanh dl,fa tren gia tri u6e tinh thea kh6i lUQ'ngnghi~m thu t1we t@trl), oikhofm aii t~p hqp ch(rng tu.

13

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Cong ty c6 ph§n Xay l~p Di~l1 IS5 18 Ly Van Phuc, phuong Cat Linh, quan f)6ng Da, thanhph5 Ha N9i

Bao cao tai chinh hop nhfttCho ky k§ toan tLI'ngay OliO 1/20 19 d€n ngay 31/03/2019

Viec ghi nhan cac khoan chi phi phai tra VaGchi phi san xuat, kinh doanh trong kY duoc thuc hien theo nguyen tfic phu hopgiira doanh thu va chi phi phat sinh trong ky. Cac khoan chi phi phai tra se duoc quyet toan voi s6 chi phi thuc t§ phat sinh.s6 chenh l¢ch gifra s6 trich truce va chi phi thuc tS duoc hoan nhap.

2.21. Cac khoan dl)' phong phal tra

Cac khoan du phong phai tra chi duoc ghi nhan khi thea man cac di@ukien sau:Cong ty co nghia vu no hien tai (nghia vu phap ly hoac nghia vu lien dai) do k@tqua tLl'mN sv' ki¢n da xay ra;SI.I'giam sut v@nhfrng 19i ieh kinh tS co th~ xay ra d~ d@nvi¢c yeu du pMi thanh toan nghTa V\l ng;f)ll'a ra dugc m9t trac tinh dang tin c~y v~ gia trj cua nghia vv ng do.

Gia trj dugc ghi nh~n cua mi,)tkhofm dl.l'phOng pbai tra 1£1 gia trj dugc uac tinh hgp ly nhAt v~ khoan ti@nse phiii chi d~ thanhtoan nghTavv ng hi¢n t~i ~i ngay k@tthUc kY k§ toano

Chi nhfrng khoan chi phi lien quan dSn khoan dV phOng phai tra da l~p ban df!Umai dUQ'cbu dap b~ng khoan d"r phong phaitra do.

Can cu trich dl.l'phong bao Mnh cong trinh dl,ra vao th5ng ke cong tac bao Mnh cong trinh qua cac nam va danh gia ch§tlugng cong trinh Clla cac phOng ban d~ trac tinh mlrc trieh l~p dV phOng. Trong tnremg hqp xet doan phai trich dV'phong,muc trich l~p dl.l'phOng cling dtrgc xem xet phU hgp vai nghia vv bao Mnh thea di@ukhoan bao Mnh tren hgp d6ng (thOngthuemg muc bao Mnh tLr3% d@n5% tren doanh thu dugc xac djnh chae eh5n, dugc khach himg eh§p nh~n)

DV phOng pbai tra duqc ghi nh~l1 vao chi phi san xuftt kinh doanh cua kY k@toano Khoan chenh l¢ch gifra s5 dv phOng phaitra da l~p 6 kY tru6c chua sir dvng h@t16n han s6 dV phOng phiii tra l~p 6 kY bao cao duge hoan nh~p ghi giam chi phi sanxuftt, kinh doanh trong kY trlr khoan chenh l~ch IOn hon cua khoan dt,!'phOng phai tra v@bao Mnh cong trinh xay lap Quqehoan nh~p VaGthu nh~p khae trong kY k@toano

2.22. Doal1h thu chu'a thl}'c hi~n

Doanh thu chua thve hi¢n Iii s6 ti@ncua khaeh hang da tra tru6'e eho mi,)thoi;ic nhi@unam tai chinh v@cho thue tai san.

Doanh thu chua thvc hi¢n duqc k@tchuy~n vao Doanh thu ban hang va cung cAp djch V\l theo s6 ti@nQugc xac dinh phu hgpv6'i tung nam tai chinh.

2.23. Van chii so' hu'u

V5n d~u tu eua cM s6 hilu Quqc ghi nh~n theo s6 v6n thvc gop cua chu s6 hCiu.

Thi;ing du v6n c6 ph~ pharr anh chenh l¢ch gifra m~nh gia, chi phi trV'c ti@plien quan dSn vi¢c pMt hanh c6 phi@uva giaphilt hanh c6 phi@u (k~ ca cac truemg hqp tai phat Mnh c6 phi@uquy) va co th~ la thi;ing du duang (nSu gia phat hanh caohan m~nh gia va chi phi trvc ti@plien quan dSn vi~c philt hanh c6 phiSu) hoi;ic thi;ingdu am (nSu gia phat hanh th§p hun m¢nhgia va chi phi truc ti@plien Quan dSn viec phat Mnh c6 phiSu).

V5n khac thui,)c v6n cM s6 hfru phan anh s6 v6n kinh doanh dLIgChinh thanh do b6 sung tu k@tqua ho?t d9ng kinh doanhhoi;icdo dugc ti;ing,bi€u, tai trq, danh gia l?i tai san (nSu dugc phep ghi tang, giam V6n d<1utLIcua chu so hnu).

C6 phi@uquy Iii c6 phi@udo Cong ty phat Mnh va dugc Cong ty mua I~i, c6 phi@uniiy khOng bi My b6 va se dugc tai philtMnh tro hili trong khofmg thai gian thea quy dinh cua phap lu~t v@chUng khoan. C6 phi@uquy dugc ghi nh~n theo gia trithvc t@mua l~i va trinh bay tren Bang Can d6i k@toan la m9t khoan ghi giam V6n d§u tu' cua cM so hGu. Gia v5n cua c6phiSu quy khi tai phat hanh hoi;ic khi slr dvng d~ tra c6 t(rc, thu6ng ... dUQ'ctinh thea phuang philp binh quan gia quy@n.

14

Cong ty cb phftll Xay l~p Di~ll IS6 18 Ly Van Phuc, phuong Cat Linh, quan £)6ng £)a, thanhpho Ha Noi

Bao cao tM chinh hop nh§tCho 1..1kS toan nr ngay 01/01/2019 d€n ngay 31/03/2019

Loi nhuan sau thuS chua phan phoi phan anh kSt qua kinh doanh (lai, 16) sau thuS thu nhap doanh nghiep va tinh hinh pharrchia IQ'inhuan hoac xu ly 16 cua Cong ty. Viec pharr phoi loi nhuan duoc thuc hien khi Cong ty c6 loi nhuan sau thue chuaphan phoi khong vuot qua mire loi nhuan sau thue chua phan ph6i tren Bao cao tai chinh hop nhat sau khi ali loai tnr anhhuang cua cac khoan liii do ghi nhan tir giao djch mua gia reo Truong hop tra c6 nrc, loi nhuan cho chu sa htru qua mire s6loi nhuan sau thu~ chua phan ph6i ouqc ghi nh?n nhu truong hQp giam v6n g6p. LQ'inhu~n sau thu§ chua phan ph6i c6 th~dugc chia cho cac nha d§u tu d~ra tren 15' 1~g6p v6n sau khi auqc £)~i h9i d6ng c6 dong phe duy~t va sau khi da trich l~p cacquy thea £)iSu 1~Cong ty va cac quy dinh cua phap lu~t Vi~t Nam.

Cong ty trich l~p cac quy sau tLr lqi nhu~n thu§n sau thuS thu nh~p doanh nghi~p cLlaCong ty thea de nghi cLlaHoi a6rrgquan tri va ouqc cac c6 oong phe duy~t t~i £)~i hQi 06ng c6 dong thucmg nien:_Quy d§u tu phat tri€n: Quy nay ouqc trich l~p nh~m phl,lc VI,Ivi~c rna rong ho~t oong ho~c d§u tu chiSu sau cLlaCong ty._Quy khen thuang, phUc 19i va Quy khen thuang Ban oiSu hanh: Quy nay oll'gc trich l~p d€ khen tlmang, khuySn khich v~tch~t, dem l~i 1qi icll chung va nang eao phUc 1qi cho cong nhan vien va duqc trinh bay nhu mot khoan phai tn1 tren Biing din06i kS toan hQp nh~t.

C6 t(rc phai tra cho cac e6 dong ouqc ghi nh~n la khoan phai tra tren Bang Can a6i k@toan cua Cong ty sau khi co thong baoehia e6 tLreeua H~i 06ng Quan tri Cong ty va thOng bao ngay eh6t quySn nh~n e6 tuc ella Trung tam LUll ky eh(rng khoan

Vi~tNam.

2.24. Doanh thu

Doanh thu bim hangDoanh thu ban hang ouqe ghi nh~n khi d6ng thOi thOaman eac dieu ki~n sau:

Ph§n Ian rui ro va Iqi ieh gin liSn voi quySn So' hGu san ph~m ho~c hang h6a da ouqc chuy~n giao cho nguoi mua;Cong ty khong con nim giG'quySn quan Iy hang hoa nhu nguoi So' hGu hang h6a ho~c quySn ki~m soat hang h6a;

Doanh thu ouqc xac ojnh tuong d6i chic chin;Cong ty da thu ouqc ho~c se thu ouqc 1qi ich kinh tS tLrgiao dich ban hang;Xac oinh ouqc chi phi lien quan o€n giao dich ban hang.

Doanh thu cung cdp dich vt/Doanh thu cung c~p djch VI,I ouqc ghi nh~n khi d6ng thai thOaman cac diSu ki~n sau:

Doanh thu dll'qc xac djnh tlrong 06i chic chin;C6 kha nang !Ilu ouqc 1qi ich kinh t€ tLrgiao djch cung c~p dich VI,I 06;Xac oinh ouqc ph§n cong vi~c da hoan thanh VaGngay I~p Bang can d6i k€ toan;Xac dinh ougc chi phi pMt sinh cho giao dich va chi phi d~ hoim thanh giao dich cung dp djch VI,Id6.

Ph§n cong vi~c cung dp djch VI) oa hoan thanh ouqc xac dinh thea phuong phap danh gia cong vi~c hoan thanh.

Doanh thu bim bdt t1{5ngsanDoanh thu ban b~t oong san duvc ghi nh~n khi d6ng thai thoa man cac dieu ki~n sau:

B~t oong san oa hoan thanh toan bo va ban giao cho nguoi mua, Cong ty oa chuy~n giao rui ro va lqi ich gin 1i€n vaiquy€n So' hfru b~t oong san eho nguoi mua;Cong ty khong con nim giG' quyen quan Iy b~t dong san nhll' nguoj So' hGu b~t dong san ho~c quy€n ki~m soat b~t dong

san;Doanh thu duqc xac djnh tuong d6i chic chin;Cong ty oa thu ouqc ho~c se thu ouqc 19i ich kinh t@tLrgiao dich ban b~t dong san;Xac ojnh ouqc chi phi lien quan dSn giao djch ban b<itd<)ngsan.

Doanh thu hClPdfmg xay dtrngCan cu d€ h~ch toim doanh thu la Quy@ttoan A-B d6i vai cac cong trinh da hOfm thanh nghi~m thu ban giao dua VaGSlr d~mgho~c Ban xac nh~n kh6i luqng xay dl,l'ng cO'ban hoan thanh thea tlmg giai do~n va Phi@u gia thanh tO~1llA-B d6i vo-i caccong trinh c6 thai gian thi cong dai. Gia tri h~ch toan doanh thu la gia trj quy€t toan cong trinh/gia tri thanh toan giai do~n

(khong bao g6m thuS GTGT).Cac khoan tang, giam khi thl,l'chi~n hQP d6ng, cac khoan tien thu6'ng va cac khoan thanh toan khac chi du'Q'ctinh VaGdoanhthu khi oa duqc th6ng nh~t vo-ikhach hang.

15

Cong ty C6 phanXay l~p Di~n IS6 18 Ly Van Phuc, phuong cat Linh, quan D6ng Da, thanhph6 Ha Noi

Bao cao tlli chinh hQ"PnhlltCho 1<5'k6 toan ttl' ngay 01/01/2019 d6n ngay 31103/2019

Khi k@tqua thuc hien hop d6ng xay dung khong dircc uoc tinh mot each dang tin c~y thi doanh thu chi duoc ghi nhan tuongduong voi chi phi cua hop d6ng dil phat sinh rna viec hoan tra la urong d6i chac chan. chi phi cua hop dong chi duoc ghinhan la chi phi trong nam Khi cac chi phi nay dil phat sinh.

Doanli thu hoat dong tai chinhDoanh thu phat sinh tll' tiSn lili, tiSn ban quyen, e6 nrc, lei nhuan duoc ehia va cac khoan doanh thu hoat dQng tai chinh khacduoc ghi nhan khi thoa man d6ng thai hai (2) di@ukien sau:

C6 kha nang thu duoc Ioi ich kinh t@tu giao dich d6;Doanh thu duqc xae dinh tUO'llgd6i ch~c eh~n.

C6 tue, 1qi nhu~n duqc ehia duqc ghi nh~n khi Cong ty duqe quy@nnh~n c6 tue hoi;iedu'qe quy@nnh~n 1qi nhu~n ttr vi~c g6pvon,

2.25. Gili van ha!!g ban

Gia v6n hang ban trong kY duqc ghi nh~n phu hqp v6i doanh thu pMt sinh trong kY va dam bao tuan thu nguyen t~c th~ntrQ'ng.OlC tnrang hqp hao h\lt v~t tu hang h6a wqt dinh mLrc, chi phi wqt muc binh thuang, hang t6n kho bi m~t mat saukhi da trtl' di ph~n tnich nhi~m eua t~p th~, ea nhan e6 lien quan, ... duqc ghi nh~n d~y du, kip thai vao gia v6n hang bantrong kY.Gia v6n cong trinh xay l~p: D6i vai eac eong trinh xay l~p dil hoim thanh, nghi~m thu ban giao hoi;ic duqc ehll d~u tu' pheduy~t quy@ttoan thi toim bo chi phi t~p hqp eho eong trinh d6 du'qe k6t ehuy~n d~ xac dinh k6t qua kinh doanh.

D6i vo-i cac eong trinh e6 thai gian thi cong dai rna doanh thu duve ghi nh~n thea kh6i 1uqng xay l~p hoan thanh dU'qc chlld~u tu xac nh~n thi gia v6n dS xac dinh k6tqua kinh doanh tuO'ng ung vo-ikh6i luqng xay l~p dil hoan thanh.

Vi~e trich tnro-c chi phi d~ tc;tmtinh gia v6n bilt dong san (n@uc6) dam bao cac nguyen t~c sau:Chi trich tnr6c d6i vai cac khoan chi phi dil e6 trong dl! toan d~u tu, xay dl,rng nhung chua c6 du h6 sO', tai 1i~u d~nghi~m thu kh6i luqng;Chi trich tnro-c chi phi d~ tc;tmtinh gia v6n hang ban cho ph~n b~t dong san dil hoan thanh ban trong kY va du di@uki~nghi nh~n doanh thu;S6 chi phi t'ii~h tru6c va chi phi thl,fc t@duqc ghi nh~n VilOgia v6n hang ban phai dam bao tUO'llg(rng vai dinh muc giav6n tinh thea t6ng chi phi dl! toan cua ph~n hang h6a b.1td(>ngsan dil ban (duqc xae dinh thea di~n tieh).

2.26. Chi phi tai chinh

Cae khofm chi phi duqc ghi nh~n vao chi phi tai ehinh g6m:Chi phi hoi;ic cae khoan 16 lien quan d@ncae hoc;ttd(>ngd~u tu tai chinh;Chi phi di yay v6n;D~rphong giam gia ch(rng khoan kinh doanh, dl! phong t6n th.1td~u tu vao don vi khae, khoan 16pMt sinh khi ban ngo:;tit~, 16 tY gia h6i doai ...

Cae khoan tren duqe ghi nh~n thea t6ng s6 pMt sinh trong kY, khong bu trll' vo-idoanh thu hO<;1td(>ngtai ehinh.

2.27. Thu~ tIlU nh~p doanh nghi~p

a) Tai scm thud thu nhtJp hoiin It;ziva Thud thu nh(lp hoiin It;ziphiii IraTai san thu€ thu nh~p hoan lc;tiduqc xae dinh d~ra tren t6ng chenh l~ch tc;tmthai duqe kh.1u tm va gia trj duqe khftu trtl'ehuy~n sang kY ·sau cua cae khoan 16 tinh thu€ va uu dili thu€ chua slr dt,mg. Thu€ thu nh~p hoan 1c;tipMi tra duqe xac dinhdl!a tren cac khoah ehenh l~ch tc;tmthai chiu thu€.

Tai san thu€ TNDN hoan lc;tiva Thu€ thu nh~p hoiln l:;tipMi tra du'qe xac dinh thea thu@suftt thu€ TNDN hi~n himh (ho~cthu€ su.1t dl! tinh thay 06i trong tuO'llg 1ai n€u vi~e hoan nh~p tai san thu€ thu nh~p hoiln l<;1iho~c thu€ thu nh~p hoiln l:;tiphaitn\ n~m trong thai gian thu€ su.1t mo-i c6 hi~u l~l'e),d1!a tren cae mue thu€ su~t va lu~t thu€ co hi~u l1!cvao ngay k@tthuc kyk@toan.

Tai san thu@thu nh~p hoan l:;tiva thu€ thu nh~p hoiln l:;tiphai tra duqc bU tr(1'khi l~p Bang cfm d6i k6 toan.

b) Chi phi thud TNDN hi¢n hanh va Chi phi thud TNDN ho3n 19i

16

Cong ty C6 phftn Xfiy l~p Di~1l IS6 18 Ly Van Phuc, phuong Cat Linh, quan D6ng £)a, thanhph6 Ha N(li

Bao clio tai chinh hop nhfttCho ky k€ roan tLI'ngay 01/01/2019 den ngay 3110312019

Chi phi thu€ TNDN hien hanh ducc xac dinh tren CO' so thu nhap chju tbu€ trong kY va thu€ suat thu€ TNDN trong ky k@toan hien hanh.

Chi phi thu€ TNDN hoan lai duoc xac dinh tren co SO's6 chenh lech tam thoi duoc khftu trir, s6 chenh lech tarn thoi chju thueva thu~ suAt thu~ TNDN.

Khong bu tnr chi phi thu€ TNDN hien hanh voi chi phi thu€ TNDN hoan lai,

e) u« diii thui(1): DI,ran d~u tu ThUy dien Bao Lam 1, ThUy di~n Bao Lam 3, Thuy di~n Bao Lam 3A:Theo Gifty clnrng nhan d~u tu s6 11121 000149 do Oy ban Nhan dan tinh Cao B~ng dp ngay 21/08/2013 va Gifty eh(rngnh~n d~u tu di~u-chinh s6 11121 000 149/GCN£)C11lIII ngay 17/0912014 eho dl,l'an d~u tu Thuy di~n Bao Lam 1; Giftyehlrng nh~n dfru tu s6 11121 000151 do Oy ban Nhan dan tinh Cao B~ng dp ngay 21108/2013 va Gifty chung nh~n d~u tU'di~u ehinh s6 11121 0001511GCN£)C111111 ngay 17/09/2014 eho dl,r an d~u tu Thuy di~n Bao Lam 3; Quy€t dinh ehutnrang d~u tu s6 2548/QD-UBND do Oy ban Nhan dan tinh Cao B~ng c§.pngay 25112/2015 eho dl,l'an dfru tu Thuy di~n BilOLam 3A thi uu dai d6i vai cae dl,l'an nhu sau:- £)uqe hu6'ng thu€ suftt thu€ TNDN la 10% trong thai gian 15 nam;_Duqc mi@nthu€ TNDN 4 nam k@tll' khi co tI1U nh~p ehiu thu€ va giam 50% s6 thu€ phai n(lp eho 9 nam ti€p thea;- £)ll'qe bU trll' ti~n b6i thubng giai phong m(tt b~ng van ti~n thue dftt phai n(lp hang nam.Nam 2017 la nam d~u tien phat sinh thu nh~p ehiu thu€ tu 3 dI,I {m tren. Cong ty ll,Ia eh9n nam 2017 la nam d~u Mn th1,l'ehi~n vi~e mi@ngiam thu€ eho dI,Ian thllY di~n Bao Lam 1, nam 2018 la nam d~u tien thl,l'ehi~n vi~e mi@ngiam thu~ eua dl,l'an thllYdi~n Bao Lam 3 va thUy di~n Bao Lam 3A thea cae uu dai nay.(2): DI,Ian delu tu ThUy di~n Trung Thu:Theo quy dinh t<;liThong tu 96120 15/TT-BTC ban hanh ngay 22/0612015, Cong ty C6 ph~n Thuy di~n Trung thu dll'qe mi@nthu~ thu nh~p doanh nghi~p trong 4 nam tinh tll' nam 2016 va duqe giam 50% thu~ thu nh~p doanh nghi~p trong 9 nam ti@p

theo.

d) Thui sUdtthui TNDN ni'imhi¢n himhCong ty hi~n dang ap d\lng mue thu~ suftt thuS TNDN la 20% d6i vai thu nh~p ehiu thuS ttc hO<;ltd(lng kinh doanh ehinh vahO<;1td(lng khae, d6i vai thu nh~p ehiu thuS tu hO<;1td(lng thuy di~n dll'qe mi@nthuS TNDN phai n9P eho nam tai ehinh kStthUe ngay 31112/2018.

2.28. Liii tren e&phi~u

Lai ea ban tren e6 phiSu dUQ'etinh b~ng each ehia lqi nhu~n ho(te 16 sau thuS phan b6 eho e6 dong sa huu e6 phiSu ph6thong eua Cong ty (sau k.hi da di~u ehinh eho vi~e teieh l~p Quy Khen thuO'ng, phUe lqi va Quy khen thu6'ng Ban di~u hanh)eho s6 luqng binh quan gia quy~n ella s6 e6 phiSu ph6 thong dang luu hanh trong nam.

2.29. Cae ben lien quan

Cae ben duqe eoi la lien quan nSu ben d6 co kha nang ki@msoar ho~e e6 anh hu6'ng dang k@d6i vai ben kia trong vi~e raquySt dinh v~ cae ehinh saeh tai ehinh va hO<;ltd(lng. Cae ben lien quan eua Cong ty bao g6m:

Cae doanh nghi~p tCI,IetiSp hay gian tiSp qua m(lt ho(te nhi~u trung gian e6 quy~n ki~m soar Cong ty ho(te ehiu Sl,l'ki~msoat ella Cong ty, ho(te eung chung SI,Iki~m soat vai Cong ty, bao g6m ea eong ty my, eong ty con va eong ty lien kSt;

Cae ea nh§.n-tn,re tiSp ho(te gian tiSp n~m quy~n bi~u quySt eua Cong ty rna co anh huong dang k~ d6i vai Cong ty,nhiing nhan SI,Iquan ly ehu eh6t ella Cong ty, nhiing thanh vien m~t thi~t trong gia dinh eua cae ea nhan nay;

Cae doanh nghi~p do cae cci nhan neu tren n~m tCl,ICti€p ho~e gian tiSp ph~n quan tr9ng quy~n bi€u quySt ho(te c6 anhhu6'ng dang k~ tai cae doanh nghi~p nay.

Trong vi~e xem xet tung m6i quan M ella cae ben lien quan d@phl,!e vI,!eho vi~e l~p va trinh bay Bao eao tai ehinh h9P nhftt,Cong ty eM y tai ban chat eua m6i quan h~ han la hinh th(l'e phap Iy eua cae quan h~ d6.

17

Cong ty C6 phfin Xfiy I~p Di~n IS5 18 Ly Van Phuc, phuong Cat Linll, quan V5ng Va, thanhph5 Hi! NQi

Bao cao tili chinh hQ"Pnhl1tCho ky k~ toan tir ngay 0110112019 d~n ngay 31/03/2019

2.30. ThOng tin bQ ph~n

MQt bQ phan la mot elm phan co thS xac djnh rieng biet cua C6ng ty tham gia VaGviec cung dp cac san pharn hoac dich V\Ilien quan (bQ ph?n chi a thea hoat dong kinh doanh), hoac cung dp san pham hoac dich vu trong mot m6i tnrong kinh t@ cuth€ (bQ phan ducc chia theo khu VIlC dia ly). M6i bQ phan nay chju rui ro va thu duoc lei ich khac biet so voi cac bQ phankhac,

Thong tin bQ ph?n duoc i?p va trinh bay phu hop voi chinh sach k~ toan ap dung cho viec l?p va trinh bay baa cao tai chinhcua Cong ty nll~~-m\lc dich d€ giup nguo"i sir dl,lngbaa eao tai chinh hi€u ro va danh gia duqc tinh hinh ho~t dong cua C6ngty mot each toan di~n.

3. TIEN vA cAc KHOAN TUONG DUONG TIEN31103/2019 01/01/2019

VND VND

Ti~n m~lt 15.714.819.054 13.296.066.142

Ti~n gfri ngfm hang khong kY h~n 123.946.093.649 124.257.392.835

Cac khoan tuang duang tiSn (*) 239.208.011.552 563.726.714.378

378.868.924.255 701.280.173.355

(*) Tr;ti31103/2019, cac khoan tuang dlrO'l1gtiSn ia tiSn gui co kY h~n 01 d@n03 thang dugc gui t~i cac ngan hang thuangmr;tiv6i Iai su§.t til 5,3%/nllm d@n5,5 %/nam.

IS

DAu nr ngh han- Ti~n gui co leY han

VND110.000.000.000110.000.000.000

VND VND90.000.000.00090.000.000.000

VND

Cong ty Co pnan xay lap Vli(n 1S6 18 Ly Van PMc, phuong Cat Linh, quan D6ng Da, thanh ph6 Ha N9i Cho leY k~ toan ttl ngay 01101/2019 d~n ngay 31103/2019

4. cAc KHOAN DAu TV' TAl CHiNH

a) DAu nr n~m giii' d~n ngay dao han31103/2019 01/0112019

Gia tri ghi so Dv pMng Gia tri ghi so DlJ pMng

110.000.000.000 90.000.000.000

Tai ngay 31/03/2019, cac khoan d§u nr nam gift d~n ngay dao han la ti~n giri co ky han ttl 4 thang d~n 12 thang, dtroc giri tai cac ngan hang thirong mai voi Iai su~t ttl 5,8%/nam d~n6,8%/nam.

b) Dfiu nr vao cong ty lien k~t31/03/2019 01/0112019

Dja chi Ty l~ IQ'iich 1 Ty l~ thea cam Gia tr] ghi s6 thea TY l~ loi ich 1 TY l~ thea cam Gia tri gbi s6Quy€n bi~u k~t gop phirong phap V6n Quyen bieu k~t gop theo phuang

quy~t eM s6hfru quyet ph8p V6n chuf:.i')' hfiJl

VND VND

- Cong ty C6 ph§n Gang thep Cao B~ng Cao B~ng 25,09% 25,09% 56.257.300.942 25,09% 25,09% 56.257.300.942

- Cong ty C6 ph§n Khoang san T~n Phat Cao B~ng 33,92% 27,13% 37.430.000.000 32,84% 27,13% 37.430.000.000

93.687.300.942 93.687.300.942

19

Cong ty Co phanXay HiptJj~n1S6 18 Ly Van Phuc, phuong CM Linh, quan D6ng Da, thanh ph6 Ha N9i Cho Icy k€ roan tir ngay 01/01/2019 db ngay 31/03/2019

c) Dilu ttl' gop van vao don vi khac

Dia chi So hrongc6 ph:1n

TY 1~leiich va bieu

quyet

31103/2019 01/01/2019

Gia g6c Gia tri hop 1y Dl,l' phong Gia g6c Gia tri hop 1y Dl,fphong

VND VND VND VND.

821. 770.000

VND VND

4.821.770.000 2.941.936.600 2.826.888.800

- Ngan hang TMCP Dfiu tu Ha N9iva PhM trien Vi~t Nam(BmV) (*)

- Cong ty C6 ph:1n Be tong Hai DuongLy tam Vinaincon

82.177 0,00136% 821. 770.000 2.941.936.600 2.826.888.800

40.000 10,00% 4.000.000.000 (1.790.546.994) 4.000.000.000

(1. 790.546.994) 4.821. 770.000

(*) Gia tri hop ly cua khoan d:1u tu vao c6 phieu Ngan hang TMCP D:1unr va Phat trien Viet Nam (BmV) la 2.826.888.800 d6ng, duoc xac dinh thea gia dong cira cua clnrng khoan nay trensan Hose tai ngay 29112/2018 va 31103/2019.D6i voi khoan d:1unr vao Cong ty C6 phan Be tong Ly tam Vinaincon, Cong ty chua xac dinh gia tri hqp ly cua kho!'m dfiu tu tai chinh nay do Chu~n ml,fcK€ toan Vi~t Nam, Ch€ d9 K€ toandoanh ngl#p Vi~t Nam chua co huang d~n C\l th~ vS vi~c xac dinh gia tri hqp IY·

20

----------- -- - -- -

Cong ty C6 phftn Xay l~p f)i~n IS6 18 Ly Van Phuc, phuong Cat Linh, quan D6ng Da, thanhph6 Ha N9i

Bao cao tal chinh hop nhfttCho 1..1k~ toan ttl' ngay 01/01/2019 d~n ngay 31/03/2019

5. PHA.ITHU NGAN H~N CVA KHAcH HANG31/03/2019

a, Phai thu cua khach hang chi ti~t theo khach hang eo s6 dU'1611Ban Quan ly dtr {Ill cac 17.646.537.387Cong trinh Di~n Mi@nB~cBan Quan ly du an cacCong trinh Di~n Mi@nNam

Ban Quan ly dir an cacCong trinh Di~n Mi~nTrung

Ban Quan ly du an Iuoidi~n Thanh ph6 H6 ChiMinhCong ty ce phan Dftu tuKinh doanh Di~n lucThanh ph6 H6 Chi Minh

Tling C6ng ty-Dien lucMi~n BitcVan phong di@uhanhDAUTIENGT6ng C6ng ty Dien 11,1'CThanh ph6 Ha N(>iCong ty ce phan Kythuat Co di~n va Dftu nrH~ tftngCong ty cli phftn Nanglugng Hi~o BIM

Cong ty TNHH thepKYOEr Vi¢t NamCac khoan phili thukhach hang khac

b) Phili thu khach hanglit cae ben lien quan(Xem thong tin chi ti6t t~iThuy6t rninh 38)

0]/01/2019DV phongGia triGitl tri Du phong

VNDVNDVNDVND

56.221.017.035

29.982.604.929

10.382.544.899 44.794.365.181

23.220.052.151 26.615.418.323

42.541.683.436 51.725.068.436

50.348.668.173 51.904.875.521

136.375.282.385 36.617.681.355

66.433.701.404 66.433.701.404

31.565.770.592 35.565.770.592

31.334.917.810 35.784.740.722

55.224.043.750

510.341.678.172 (662.047.795) 596.749.575.365 (662.047.795)

(662.047.795)1.032.394.818.863(662.047.795)975.414.880.159

29.270.626.00039.548.119.160

21

Cong ty Cd ph§n Xay l~p Di~n IS6 18 Ly Van Pht'ic, phuong Cat Lilili, quan Dong Da, thanhph6 Ha NQi

Bao cao tai chinh hop nhfttCho 1<5'k€ toan nr ngay 01/0 I/20 19 den ngay 31/03/2019

6. TRA TRU6c CRO NGUen BAN NGAN H~N

31/03/2019 01/0112019Gia tr]Gia tr] DI,r phong

VND VND VND VND

Tra trurrc cho nguoi ban chi ti~t theo nha cung clip co s5 dtr krnCong ty May va Thi€t b] 30,592,294.700Cong nghiep (MIE)

24.222.309.650

Dongfang ElectricInternationalCoroporation

C6ng ty C6 phan SongDa.4C6ng ty C6 phAn GiaLQc PMtCong ty C6 phan (engdung va PMt trien C6ngnghe Thong tin (AIT)

<,

44.068.220.386 53.461.137.239

10.054.441.671 17.674.242.008

10.701.432.000 10.701.432.000

18.167,388,185

Cong ty CP Gang ThepThai Nguyen

Wuxi Jiangnan Cable Co., 2l.761.126.971Cac khoan tra tnroc cho 313.448.586.811nguoi ban khac

140.950.360.925

275.404.192.663

571.576.463.464 399.630.701.745

7. PHAI THU VE CHO YAY NGAN H~N

31103/2019 01101/2019

Gia tr] Du phong Gia trj DI,fphong

VND VND VND VND

C6ng ty C6 phan V~n tai 300.000.000 600.000.000

V~nXuanDoanh nghiep, Tu nhan 1.000.000.000

Thanh HungC6ng ty TNHH TMDV 1.500.000.000xay dung Chi€n ThimgCac khoan tra tnroc 55.000.000 55.000.000eho nguoi ban khac

1.855.000.000 1.655.000.000

22

QNA

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9Z6'~v8'vZ:v8£T9In~VI£1

L68'~Z:~'6~6'8Lv166'6~6'OILI£8'0£v'~~v'OvIv8n60'£Lv'LQNA

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9PL'66P'969'osrI

9Z6'~06'~OV17LnLO'OZv'601

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VOl{~u~HUIVlldl{U~l{l

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6nb~'oono~)lmh,!'HI(q

:lVlpfnl{l!t;!l.{d(*)reW~lul?op

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610Zl£0/1£:)YI-DIflHlIYHc:I'8

6[OZl£O/[£AV~UU?P61OZ:!1Oil0AV'i3umU?Ol?:>f~oll:)l~lflld.6tIqujqo!l?l0\lJo~a

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Iu~!Gd¥1AYXu¥qd9.:)AlaU9:)

Cong ty c6 phan Xay l~p Di~n IS6 18 LyVl:'m Phllc, phuong Cat Linh, quan D6ng Da, thanhph6 Ha NQi

Bao cao tai chinh hop nhfltCho kY k~ toan tlf ngay 01/01/20 19 d~n ngay 31/03/2019

10. CHI PHI XAY DI/NG co BAN DO DANG

31/03/2019

Mua s~m+Mua stun TSCD, dung C\Ithi cong

Xfly dung co'ban+ Dir an thuy dien Mong An (1)+ Du I'mthuy dien Bao lac B (2)+ Du an thuy dien Song Nhiern 4 (3)+ Dl! an Nha may ThUy dien N~m P6 5 (4)+ DIJ an khac._

SU'achtra Ion+ Cong trinh khac

VND2.657.033.4732.657.033.473

501.604.644.314401.973.900.62474.732.688.63412.915.679.4377.545.044.0904.437.331.5291.232.961.5891.232.961.589

505.494.639.376

01101/2019VND

442.077.916.152379.963.497.86840.404.633.9199.899.215.5947.355.186.8174.455.381.954132.558.075132.558.075

442.210.474.227

Thong tin chi ti~t v€ cac du an thuy di~n cu thS OOusau:(1) Thong tin chi ti~t v€ Du an Thuy dien Mong An CI,lthS nhu sau:+ Quyet dinh d~u nr s6 20 19/QD-UBND tinh Cao Bang ngay 30110/2015, va Quyet djnh di€u chinh chu tnrong d§u tus6 259/QD-UBND tinh Cao B~ng ngay 10103/2017.+Muc tieu d~u nr: xay dlJng OOamay thuy di~n v6"icong sufit 30MW.+Tfmg muc d~u tu 916 cy, kMi eong quy 3/2017, dVki@nhoan thaOOVaGquy 3/2019.+Ngu6n v6n thvc hi~n dlJ an: 30% v6n tlJ co, 70% tu ngu6n v6n yay ngflll hang.+ D@nthai diSm 31103/2019 dlJ an dang a giai do?-n thi cong cac h?-ngm\lc xay d\l'ng va mua s~m thi@tbi ....(2): Thong tin chi ti@tv€ DIJ an Thuy di~n Baa L?-cB Cl,lthS OOlfsau:+ Quy~t diOOcM truong d~u tu s6 100/QD-UDBND ngay 01-02-2018 do UBND tiOOCao B~ng dp.+M\lc tieu d~u tu: xay dlJng OOamay thuy di~n v6i eong suftt 18MW.+ T6ng mue d~u tu 592 cy, da kMi cong trong nam 2018, d\l' ki@nhoan thaOOquy 4/2019.+Ngu6n v6n thlJc hi~n dlJ an: 30% v6n tl! co, 70% til' ngu6n v6n yay ngan hang.+ D@nthai diSm 31/03/2019 dlJ an dang a giai do?-n thi cong cac h?ng ml,lCxay dl!ng va mua s~m thi@tbi·

(3): ThOng tin chi ti~t v€ Dl! an Thuy di~n Song Nhi¢m 4 C\l thS OOusau:+ Quy8t din11chftp thu~n thlJChi~n dlJ an d~u tu s6 1529/QD-UBND ngay 20-07-2018 do UBND tiOOHi! Giang dp.+M\lc tieu d~u tu: xay dlJng OOamay tMy di~n v6i eong suftt 6 MW.+ T6ng mue d~u tu 196 cy, da kMi cong trong quy 4/2018, dlJ ki8n hoan than11quy 3/2020.+ Ngu6n v6n thl!c hi~n dlJ an: 30% v6n tIJ co, 70% tll'ngu6n v6n yay ngan hang.+ D@nthai di€m 31103/2019 dl! an dang b~t d~u triSn khai cac h?ng m\lc xay dlJng.

(4) Thong tin chi ti€t v€ D\I' an OOamay thuy di¢n N~m P6 5 Cl,lthS n1m sau:+ Theo Nghi quy8t HQi d6ng Quan tri s6 02INQ-THC-HDQT Cong ty C6 ph~n Thuy di~n Trung thu ngay 0111112017v€ vi~c thong qua chu truong thl)'Chi~n DIJ an Thuy di¢n N~m P6 5 t?i xii Cha Ta, huy~n N~m P6, tioo Di~n Bien.+ Quy mo dl! an: xay d\fllg OOamay thUy di¢n vai eong suftt la 18MW.+ D8n thai di€m 31103/2019, dlJ an dang trong qua trin11thl)'c hi¢n giai do?n 1 bao g6m: tu vfin khao sat, tu vftn b6 SlIngquy ho?ch, tu vftn l~pBao cao nghien Clrukha thi ...

24

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:nusU~!PAI)l[1Al}W?l{UJl}JLU?'i3Ol3qAl'aug:)13I_lJlIU!l[n"1]4l[U!p9JU\1SIU(*)

SI9"£69'69P P9['8Z:S-ZS6'96n:8ll"0~L"106"8Z~"Z999"L88"170l

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6ZL"1l9"lW"178~i;"9~~"P6I"09

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!9N?H9l[dqU?lll'tlG3u9Gu~nb'llunI?:)ilu.Q"nqd'Jl)qdu1j!j\~'18I?SIU~!GdYIAYXuWqdcpAI~uCJ;)

Cong ty CB ph§n Xay l~p Di~n IS6 18 Ly Van Phuc, phirong Cat Linh, quan D6ng Da, thanhph6 Ha N<)i

Bao cao tai chinh hQ'P nhatCho Icy k€ toan tir ngay 01/01/2019 d§n ngay 31/03/2019

12. TAl SAN CO DJNH VO HINHGia trj quyen str Ph~n mem may C(lng

dung d~t (*) tinh

VND VND VND

1.108.070.000 964.137.819 2.072.207.819Nguyen giaS6 du d~u Icy

Mua trong IcyGiam khac .

S5 duo cu5i ky 2.072.207.8191.108.070.000 964.137.819

Gia tr] hao mon lUy k@S5 dLIdftu Icy

Kh~u hao trong namGiam khac

S5 duo cu5i ky

413.284.83557.302.514

413.284.83557.302.514

470.587.349470.587.349

Gili tr] con l~iTai ngay dftu IcyTal ngay cu5i ky

1.108.070.000 550.852.984 1.658.922.9841.601.620.470493.550.4701.108.070.000

(*) Gia tri quyen sir dung dAtkhong thai han tai then Yen Khe, xii Yen Thirong, huyen Gia Lam voi t6ng dien tich 122,6 m2dang ducc su dung lam m<)tphan Nha may Ch€ tao K€t du thep Yen Thirong voi nguyen gia la 1.108.070.000 VND.

Trang do:Nguyen gia-t~! san c6 djnh cu6i Icy da khAu hao h€t nhung vdn con su dl,mg: 279.286.000 VND.

26

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Coug ty C6 phfin Xay l~p Di~n IS5 18 Ly Van Phuc, phuong Cat Linh, quan £)5ng Da, thanhph5 m.N9i

Bao do Uti chinh [HlP nh§tCho kY k€ toan tu ngay 01/01/2019 d@nngay 31103/2019

14. CHI PHi TRATRude

31/03/2019 01/01/2019VND VND

1.572.502.315 1.293.513.1051.665.263.691 2.142.244.267

3.237.766.006 3.435.757.372

5.640.768.492 4.273.646.4354.089.489.541 4.320.853.181

51.991.076 91.208.13790.258.365.899 90.346.012.9781.040.304.287 694.894.179

101.080.919.295 99.726.614.910

a) Ngh hanCong cu dung cu xuat dungChi phi tra truce ngan han khac

b) Diti hanCong cu dung cu xuftt dungChi phi sua chua tai san c6 djnhThue d~t tra truce nhieu namChi phi giai ph6ng m~t bang cac Nha may Thuy di~n (*)Chi phi tra truce dai han khac

(*): TiSn b6i thirong giai ph6ng mat bang cua cac cong trinh thuy di~n Bao Lam 1,3,3A diroc trir vao tiSn time dftt phai n9Phang nam thea cac thong bao cua C\lC thu€ tlnh Cao Bang cu th~ nhu sau:- Cong trinh Thuy di~n Bao Lam 1, thea Thong bao so 192/TB-CT ngay 2411112016, tong s6 tien duQ'c trL!' la11.413.476.782 d6ng;- Cong trinh Thuy di~n Bao Lam 3, theo ThOng bao so 849/TB-CT ngay 21108/2017, tong so tien duQ'c trl.!' la10.061.418.000 d6ng;- Cong trinh Thuy di~n Bao Lam 3A, thea Thong bao s6 798/TB-CT ngay 07/08/2017, tbng s6 tiSn duQ'c tru la 668.410.942d6ng;- Cong trinh Thliy di~n Trung Thu t6ng s6 tiSn giai ph6ng ml;ttb&ng la 70.790.693.435 d6ng;TiSn thue dftt da dUQ'cbu tm trong kY la: 87.647.079 d6ng, chi phi giai ph6ng m~t b&ng cua cac cong trinh neu tren con dl.l'Q'cbtl trtl' vai tiSn thue dftt cac nam ti€p thea t?i ngay 31/03/2019 la 90.258.365.899 d6ng

15. LQl THE THu'ONG M~I31103/2019 01/0112019

VNDVND

S5 du diu namGia tri IQ'ith€ thuang m?i phat sinh tu vi~c mua cong ty con trong namGia tri lQ'ith€ thuang m?i philn b6 trong nam

98.565.548.570 73.082.164.62535.616.454.034

(lO.l33 070.089)(2.978.473.197)

98.565.548.570S6 du cu5i nam 95.587.075.373

28

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COllI!:ty c6 phAu Xfiy I~p f)i~n IS6 18 Ly Van Phuc, phuong Cat Linh, guan D6ng Da, thanh ph6 Ha Noi

01101/2019

Bao clio tal chinh hQ'P nh§tCho kY k~ toan tir ngay 01/0112019 d~n ngay 31/03/?019

Hinh thirc dam bao

Hi san hinh thanh tirdu an Thuy d~~nBaoLam 3

Hi san hinh thanh tirdu an TMy di~n TrungThu

Hi san hinh thanh tirdv an ThUy di~n BaoLam 1

Hi san hinh thanh tirdv an Thuy di~n MoogAnHi san hinh thanh ttrdv an Thuy di¢n BaoLam 3 A

Hi san hinh thimh til'khoan yay

31/0312019

VND353.500.000.000

482.546.000.000

504.168.395.700

193.255.364.653

69.339.170.283

1.602.808.930.636

(33.666.000.000)

1.569.142.930.636

Thong tin chi ti~t lien quan d~n khoan yay dai hanLai su~t nam

Tfmg lai su~t huy dQng ti~tkiem bang ti~n d6ng ky han12 thang va bien dQ

Lai su~t U'U diU tir nguony6n h6 tro chuang trinhphat trien Nang hrong taitao (REDP) cua WE va biendQLai su~t U'U dai tir ngu6nv6n h6 trq chuang trinhphat tri~n Nang luqng taitl}O(REDP) cua WE va biendoT6ng )ai su~t huy dong ti~tki~m b~ng ti~n d6ng kY hl}n12 thang va bien dQ

T6ng lai su~t huy dQng ti~tki~m b~ng ti~n d6ng kY hl}n12 thang va bien do

Lai su~t linh hOl}t

180 thang k~ tir ngaygiai ngan

180 thang k~ tir ngaygiai ngan

180 thimg k~tir ngaygiai ngan

14 nam kS tir ngaygiai ngan va khongqua 31112/2031

180 tMng k~ ttl"ngaygiai ngan

48 tMng k~ til' ngaygiai ngan

30

VND353.500.000.000

493.768.000.000

Ngan hang TMCP Ngol}i thuong Vi¢t VNDNam

Ngan hang TMCP D§u nr va Phat tri~n VNDViet Nam

Ngan hang TMCP Cong tlmang Vi~t VNDNam

Ngan hang TMCP Cong thuang Vi~t VNDNam

Ngan hang TMCP C6ng thuang Vi~t VNDNam

Ngan hang TMCP Tien Phong VND

Khoan dSn h~n tra trong yang 12 thang

K11Oa11d~n h~11 tra sail 12 thang

504.168.395.700

177.987.393.062

69.339.170.283

277.551.008

1.599.040.510.053

(45.083.918.372)

1.553.956.591.681

Cdng ty CB phall Xfiy l~p f)i~n IS6 18 LyVan PMc, phuong Cat Linh, quan £)6ng Da, thanhph6 Ha NQi

Bao ClIOtai chinh hop Ilh§tCho ky k6 toan nr ngay 01101/2019 d6n ngay 31/03/2019

17. PHAI TRA NGVC)] BAN NGAN H~N31/03/2019 01/01/2019

Gia tr]Gia tr] S6 co kha nang tranq

VNDVNDVNDPhai tra ngtroi ban chi ti~t theo nha cung C§pco s6 dulon

Tianjin Tianfa HeavyMachinery &Hydropower EquipmentManufactureCong ty C6 phan Song£)a5

T6ng Cong ty Khoangsan TKV-CTCPCong ty C6 phan £)~u tuXay dung Ricans

Cong ty TNHH TM £)(re

GiangCong ty CP £)~u tuThuong mai XNK Vi~tPhatT6ng Cong ty May vaThi6t bi Cong nghiep­CTCPCong ty C6 phan KSt cAuthep va Tbi€t b]Nang haHoang AnhCong ty CP irng dung vaPhat trien cong nghethong: tin (ATT)Phai tra cac d6i nrong

7.411.506.518 7.411.506.518 7.411.506.518

23.522.819.569 23.522.819.569 23.721.431.636

92.402.519.660 92.402.519.660

17.599.627.414 17.599.627.414 70.200.323.350

29.728.258.519 29.728.258.519 50.508.018.610

71.961.445.345

26.812.839.068 26.812.839.068 26.812.839.068

24.347.766.330 24.347.766.330 24.347.766.330

108.050.223.159 108.050.223.159

465.167.426.024 465.167.426.024 483.406.871.686

758.370.202.543795.042.986.261 795.042.986.261

18. NGU'OJMUA TRA TIEN TRU'OC NGAN H~N

Nguoi mua tra ti~u trurrc chi ti~t theo d6i tuongBan quan ly dv an cae Cong trinh £)i~n Mi~n TrungCong ty e6 ph~n nang lUQ'ngHanwha - BCG Bang DU'ong

Ban quan ly dv an lucri di~nCong ty TNHH MTV Solar Power Ninh Thu~nT6ng eong ty di~n Ive Mi~n TrungCong ty C6 ph~n £)i~n M~t traiMy San - Hoan LQc Vi~tCong ty C6 ph~n Thuy di~n £)a NhimNguo-i mua tra tiSn trucre tC;lid~ran My dinh Plaza 2Cong ty AG Ajikawa CorporationNgll'ai mua tn1 ti~n tnrcrc kbae

31/03/2019VND

64.227.225.244

8.507.492.08210.893.537.500

15.704.155.34520.692.859.5379.176.662.56070.899.266.517

200.101.198.785

31

s6 co kha nang trano

VND

7.411.506.518

23.721.431.636

70.200.323.350

50.508.018.610

71.961.445.345

26.812.839.068

24.347.766.330

483.406.871.686

758.370.202.543

01101/2019VND

27.030.938.010

9.496.448.106

15.704.155.345

9.176.662.56093.922.730.890

155.330.934.911

'UO:lAlaug:)oao!BlABUw~ud(m!~4dd~!llau4UBOPdYliumil~nl(lo~"oonnwli1u:l?:lI3IpNGNJ.~n414U!4:ln~!pU~OlI)[:l?:)(*)

'~nl(luenbIJ;)BI):ll(U!PWAnb0;}1I1!gpAI3l(l!q~l(l9:lW4Udoq4Ull(:l!~loaoO?HU~.llAINl(U!.!loonp~mllos'IlBl(U:ll}l()[4:l1}:ln~!4Uooqi[Pllil!~!aoonp~l(loonnqu:J?4'>[qolp013!~!eOIIl~!l(u!~"!gp~nl(l~"llu!PAnb':ll}:l~"lynl'aunpdl}:l~!"00:~n41uunbD:l131):>13.11lU~!">!nsntqo~sIU~!Gd?1A~Xugqdg:)Alaug:)13~:l~nl(l111}01l~Ano "~J'~i'",~;'

SLZ'910"6L£'9£

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~)[!9n:l~!9md<ju!?l[d?SmIl!?qd9S

6176'S60'9U117I'6ZZ'SSS'OOl

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(*)~auoll:l?l(">!4U!1I:ln?!Gd<ju:lJi.l(1gp9S

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:ll}lPId<ju!?4dU?04">! :lIp?"jqd~I'JlId:l?4)[~n41!BOI:ll}:)

lWP~nlllU?!J.'lWP?l(N~nllJ.u~Ani3u!U~1ll1J.

U~4UaodYl(unl(J.~nl(J.d~!l(i3u4UBOPdY4u1ll1J.~n4J.nWlPldYl(N'nWll">!lwnx~nl(J.

~Uli11BI~tnI}!D~nqJ.

S~Z'~~S'£SI'Z9S~'L£L'£OSozssssezss

I9L'Z£n

sW90£'6Zl'OZ;ONA

~~nwpd<ju!?qd9Snwpnlll!?l(d9S

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6IOZ/£OIItA?aUU?P6IOZII0/10A?aU,1')11l1}01~.>[~)[oll:)l~qud.oqlIU!lP!lEloy;>0YH

!<jN?H9qd4U~41'I3GaU9Guynb'quql?:)aU.Q.l1lld':l1)4duli1At}'1819SIu~!GdYIAYXu~l(d9.:)l\l~ug::>

Cong ty Cd phfill Xay I~p f)i~ll IS5 18 Ly Van Phuc, phirong Cat Linh, quan 85ng Da, thanhph5 Ha N9i

Bao cao Uti chinh hop nh§tCho ky k~ toan til"ngay 01/01/20 19 d~n ngay 31/03/2019

20. CHI PHi PHAI nu NGAN H~N3110312019 01/01/2019

VND VND

16.213.736.553 16.429.902.76823.503.076.968 3.812.086.92371.809.230.329 72.659.355.8175.319.010.422 6.701.707.600

4.299.383.939 4.954.308.7394.730.421.464 30.058.687.3134.666.393.401 4.837.350.120

130.541.253.076 139.453.399.280

Chi phi lili vay von hoaChi phi l11ivayChi phi trich tnroc cac cong trinh xay l~p va san xuat cong nghiepChi phi trieh truce cong trinh thuy dien 011hoan thanhTrieh tnroc chi phi lien quan o~n hang h6a b~t dong san

Chi phi van chuyenChi phi nguyen v~t lieuChi phi phai tra khac

21. PHAI TRA. KHAc31/03/2019 01/01/2019

VND VND

1.197.898.457 1.660.407.7271.755.043.875 678.583.927346.760.477 75.270.230151.611.831 39.735.703

3.862.836.739 3.473.178.5892.165.752.056 5.096.364.465

36.429.728.750 36.144.911.3891.114.668.868 1.114.668.868

7.762.615.688 6.964.980.363

54.786.916.741 55.248.101.261

1.101.203.506 1.048.203.506

1.101.203.506 1.048.203.506

a) Ngan hanKinh phi cong deanBao hiem x1lh9iBao hiem y t~Bao hiem thAt nghiepNhan ky quy, kY circe ngan hanPhai tra cac 09i xay lip, Ban chi huy cong trinhPMi tra tien bao tri dir an bAt 09ng sanPhai tra ti~n GPMB nhan nr chu o~u tu chua quy~t toanCac khoim phai tra, pMi n9P khac

b) Dai h~nNh~n kY quy, kY cuqc dai h~n

22. Dl/ PHONG PHAI TRA31/03/2019 01/0112019

VNDVND

a) Ng~n h~nDlJ phOng bao Mnh san phfun hang h6aDt,rphOng bao hanh cong trinh xfly dlJng

5.458.023.7446.196.277.618

6.689.128.7836.196.277 .618

12.885.406.40111.654.301.362

b) Dai h~nDlJ phong bao hanh san ph~m hang h6aDlJ phOng bao hilnh cong trinh xfly dl,fng

2.832.417.2637.261.678.713

2.832.417.2637.261.678.7\3

10.094.095.97610.094.095.976

v(

"817"SIZ"S,:Z-£L("(LSL"6(S"LvS"691SOI"JOO-6W600"1vtSvZI"OZP"l::£SSC06Z"S8£"66IIS"S8Z"SOL(OOO'OZO>000"008'906'ZZ98L"9SS"9£l"lIL000'O"6''lOL:l.Z£"I'\~1I~"lJ!911;)npV~:J?lP[l[lI!l[:lnrlG

(~L9'Z<'S[6O"1)(vOC96£'SELJ(OL6'S'(;I.sstJ:J?L["lJlll~ID8[O(LI[Jlll[L!

(y(L'(JLZTS()O(fL6'LZ['80[)(gL'[S'o'PLL'Z)!.o[,I.IIUO:JAi13u9:J!iJliSnbl[:J!,IJ

(,'n'fY/,"8Yt)(,'~T[YfJ'89L)S[OZII[JIl1/U!.o/.IJI:J,!ll?:JuF!J

:lIO:J

(ISZ'[rI(;S'8£)(81:5'68I'LLO'[)«(SL'IS6'VLCZ)AllluQ;)!lillI~nllllHi[!QL[dugljd

91TvZnZS'[6690'0817'(SZ'Vl.SnVL'89S'L8hCU1j-"lJ~UOJI!Ill

000'000'0(;l'L000'0000(;l'LMll~liUO,1lUQhliu~J.

viJ'8S9'8ZZ'6LZ-£OS6"SI'9'986"6S1Sl.S"J7££'£S6"J7Z6J7£S"J7ZI"OZJ7"Z£SSL:06Z"S8£"66lIS"SSZ"SOl.(OOo'ozn)000"008"906"ZZ9SL"9SS'9£1"1l£'000"OJ76"ZOL:l.ZnA,!1I1"lJn~pnp9S

J7£8"£Sr£0V"9£.8'ZJ700"£Z9'l.SO-Z£1crS"9£L:6S£"9LLLJ7S"Z89'O£rrz8ZZ'U£"OIS'SL9SL"ZJ7I'J7S£{ooo'ozn}9S£."9SS'9£l"Ill.OOO"OZJ7'SZS"J7SI"Ia,(,ln.ll~"lJ!Vllanp9S

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aNAaNAaNAaNAaNAaNAaNAaNAaNAaNA

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llllQ;)llllQpr;pl[ol!D1anqolIgnqu!D1:Jg11111:Jyl[)[lnolVl[dJ1)nvp6110l[O~1lIl1\?l[;)n?!4d(f;)Ctt:J:J1?1ll[lI?A?':JlI?hJ1plllllilll.etl:JJ11I1VPlI?A

n.lJll,Qs!IlPlI9AunoollQPlI?!q11?!lP!V"oU\!H(I'

n,!}HQSQH;)NQA'cz

61omoll(I\~lllllI\?P6[omOil0Alli'lumUYOl?l['5)(OllJ!9NliH?l[dllll~l[l'eoall?OUl1nb'l[lInIll;)1l1ll)J1L[d':JttL[dlIeA'5181?S

lyl[lICl.01IlI1l!1(J!liloyJol}S.IlI~!G<I~I"!IXlI~ll<l9;)AlOU\_):J

------~--------------------------------------------------------------------- --- ---

Cong ty C6 ph~n Xfiy l~p f)i~n IS6 18 Ly Van Phlic, phuong Cat Linh, quan D6ng Da, thanhpho WI.NQi

Bao cao tai chinh hop nhfitCho ky k6 toan tir ngay 01/01/2019 d6n ngay 31/03/2019

b) Cac giao djch v~ van voi cac chu so' hfru va phan ph6i c6 tire, chia IQi nhu~n

Quy 112019 QuY·112018VND VND

V6n d~u nr cua chu so hlruV6n gop eMu AYV6ngop tang trong AYV6ngop cuoi kj;

C6 nrc, loi nhuan da chia+ C6 nrc, 19inhuan chia tren loi nhuan nam truce

S6 du cudi nam

1.327.702.940.000 1.154.528.420.000

1.327.702.940.000 1.154.528.420.000

c) C6 phleu31103/2019 01/01/2019

132.770.294 132.770.294132.770.294 132.770.294132.770.294 132.770.294

432 432432 432

132.769.862 132.769.862

132.769.862 132.769.86210.000 10.000

S6 luong c6 phieu dang ky phat hanhS6 luong c6 phieu da ban ra cong chung

cs phieu ph6 thongS6 luong c6 phieu duoc mua lai

cs phieu ph6 thongS6 Iuong c6 phieu dang luu hanh

cs phieu ph6 thongMenh gia c6 phi~u dil lUll hanh (VND)

d) Cac quy Cong ty31/03/2019 01/01/2019

Quy d~u tu pMt tri@nQu), kMc thuQcv6n chu s6'hilu

VND99.388.290.75832.420.124.534

VND99.388.290.75832.420.124.534

131.808.415.292131.808.415.292

35

Cong ty ca ph~Il Xay l~p Di~n IS6 18 Ly Van Philc, phuong Cat Linh, quan D6ng Da, thanhph6 Ha N(li

Bao cao tai chinh hop nhiitCho k)1 k~ toan nr ngay 01101/20 19 d~n ngay 31103/2019

24. CAC KHOAN Ml.JC NGOAI BANG CAN DOl KE TOANa) Tai san cho time ngoaiC6ng ty hien dang cho time tai san thea hop dong thue heat dong. Vao ngay 31112/2018, cac khoan ti~n thue t6i thieu trongtuong Iai theo hop dong cho thue heat dong duoc trinh bay nhu sau:

31/03/2019 01/01/2019

Tir 1 nam tro xuongTren 1 nam d~n 5 nam

VND14.200.502.31822.485.760.732

VND14.200.502.31822.485.760.732

36.686.263.050 36.686.263.050

b) Tal san thue ngoal

Ten 16dfrt!Dja diem 16dfrt Di~n tich Thoi gian Muc dich Ti~n thue d§t Ghi chuthue time thue phai tra 2018

Khu d§t tai s6 18 Ly Van 510 m2 50 nam Tru so' lam 184.080.420 Dan gia 6n dinh 5Phuc - P.Cat Linh - Q.D6ng viec nam/l lanDa- Ha N(liKhu dfrt tai xa Yen Thuong- 9.629 m2 Hangnam Tn) s6' lam 433.989.325 Tr3 ti~n tl1Ued~tHuy~n Gia Urn -Ha NQi vi~c hang nam

Khu dfrt Phu(mg Phuang 6.475 m2 50 nam Tn,1s6' lam 555.855.000 Dan gia 6n dinh 5Canh- Q. Nam Tu Liem- Ha vi~c nam/illin

Khu dfrt Phuong Dong Ng~c- 2.903 m2 25 nam Tr\l s6' lam 256.136.200 Dan gia 6n dinh 5Q.B~c Tu Liem- Ha NQi vi~c nam/lI§.nKhu dfrt Phu6"ng My Dinh 2- 3.334 m2 50 nam Bib d6 xe, 718.574.362 Dan gia 6n dinh 5Q. Nam Tu Liem:_Ha NQi cong trinh nam/l1~n

cong cQngKhu dfrt Phu6"ng Phil Liim- Q. 812,5 m2 25 nam Tr\l salam 40.737.034 Dan gia 6n dinh 5Ha Dong- Ha N(li vi~c nam/1I~nKhu dfrt t<;iixa Mai San- Yen 2505 m2 33 nam Tr\l s6' lam 42.296.000 Dan gia 6n dinh 5

Mo- Ninh Binh vi~c nam/illin

Khu dfrt T~i Phu6"ng Tan 2.887 m2 Hang nam Trt.' salam 48.738.000 Tra ti~n tllUe d~t

Thanh- TP Ninh Binh vi~c h~mgnam

Khu dfrt tc;tidu6"ng Nguy@n 961 m2 Hang nam Trt.' salam 128.644.266 Tra ti~n time dfrt

Tam Trinh- Q. Hoang Mai- vi~c hang nam

HaN(liDon gia 6n dinh 5Khu dfrt tc;tixa D?i M6- Q. 3.274 m2 Uudai Trt.' salam 331.712.701

Nam Tlr Liem- Ha N(li vi~c narnlII§.n

KIm dfrt Phu6"ng Phil La- Q. 1.193 m2 Hang nam Trt.' s6' lam 113.074.568 Tra ti~n thue d,h

Ha Dong- Ha N(li vi~c hang nam

c) Ngo:;ti t~ cae lo:;ti (USD) 9.648,92 15.655,92

d) NQ'kho doi dii"xu'ly 13.659.646.137 13.659.646.137

C6ng ty AGAjikawa Corporation 12.373.726.137 12.373.726.137

Cae d6i tU'9ng khQe 1.285.920.000 1.285.920.000

36

Cong ty C6 phh Xay l~p Di~n IS6 18 Ly Van PhUc, phuong cat Linh, quan D6ng Da, thanhph6 Ha N<)i

Bao cao tid chinh hop nhfitCho ky k€ toan tu ngay 01101/2019 d€n ngay 31/03/2019

25. TONG DOANH THU BAN HANG VA CUNG cAp DJCH VI)

Quy 1/2019 Quy 112018VND VND

713.214.721.068 301.223.597.174

63.493.576.232 47.654.672.734

3.551.065.724 2.905.222.858

30.737.950.290

132.602.464.984 112.687.428.742

331.664.546.052 379.190.284.487

10.455.042.533 12.293.747.645

1.285.719.366.883 855.954.953.640

9.343.175.600

Doanh thu hoat d<)ngxay l~p

Doanh thu hoat dQng san xuat cong nghiep

Doanh thu kinh doanh bfrt dQng san diu tu

Doanh thu chuyerr nhuong bfrt d<)ng san

Doanh thu mua ban di~n

Doanh thu ban hang h6a, v~t nr

Doanh thu khac

Trang do: Doanh thu o6i voi cac ben lien quan(Xem thong tin chi ti€t tai Thuyet minh 38)

26. GIA VON HANG BAN

Quy 1/2019 Quy 112018VND VND

Gia v6n heat d<)ngxay l~p 647.438.114.815 271.989.927.755

Gia v6n heat o<)ngsan xuat cong nghiep 53.986.527.468 42.680.418.274

Chi phi kinh doanh bfrt o<)ngsan oiu ur 1.884.556.987 1.079.926.343

Gia v6n chuyen nhuong bfrt o<)ng san 22.031.445.164

Gia v6n mua ban oi~n 47.289.967.628 41.552.348.436

Gia von cua hang h6a oii ban 323.167.123.224 370.911.755.590

Gift v6n khac 7.353.614.328 8.936.093.341

1.103.151.349.614 737.150.469.739

27. DOANH THU HO~T DONG TAl CHiNH

Quy 1/2019 Quy 1/2018VND VND

Uii tien giri, liii cho yay 4.229.375.839 4.908.737.281

cll tuc, 19i nhu~n ouQ'c chia

Uii chenh l~ch ty gift ph<'ttsinh trong kY 41.260.449 11.309.440

Uii chenh l~ch ty gift do dftnh gift l~i s6 du cu6i kYDoanh thu ho~t d<)ng tai chinh khac

4.270.636.288 4.920.046.721

28. CHI PHi TAl CHiNH

Quy 1/2019 Quy 112018VND VND

Chi phi liii yay 32.912.679.599 29.643.768.766

32.912.679.599 29.643.768.766

37

Cong ty C6 philn Xay Hipf)i~n Ise 18 Ly Van Phuc, phuong Cat Linh, quan U6ng Ua, thanhph6 HaNQi

Bao do tal chinh hop nhMCho Icy ke toan tir ngay 01101/2019 den ngay 31/03/2019

29. CHI PHi BAN HANG

Quy 1/2019 Quy 1/2018VND VND

Chi phi nguyen lieu, v~t lieu 7.306.904 2.676.952

Chi phi nhan cong 415.866.780 252.998.200

Chi phi djch vu mua ngoai 7.959.798.641 6.578.905.933

Chi phi khac bang ti~n 218.457.254 382.947.770

Hoan nhap du phong (1.231.105.039) (4.491.845.681 )

7.370.324.540 2.725.683.174

30. CHI PHi QUAN LY DOANH NGHI~P

Quy 112019 Quy 112018VND VND

Chi phi nguyen lieu, v~t lieu 2.672.837.046 1.353.249.109

Chi phi nhan cong 27.451.122.815 15.935.352.582

Chi phi khau hao tai san c6 dinh 4.333.061.419 3.430.233.356

Hoan nhap du phong (289.389.209)

Thue, phi, 1~phi 683.755.232 336.961.636

Chi phi dich vu mua ngoai 3.286.607.315 2.923.008.391

Chi phi khac bang tien 6.102.868.631 5.402.984.334

44.530.252.458 29.092.400.199

31. THU NH~P KHAcQuy 112019 Quy 112018

VND VND13.286.881

l.014.042

11.346.184.749

99.583.268 55.891.148

100.597.310 11.415.362.778

Thu nhap tir nhuong ban, thanh Iy tai san c6 dinh

Thu nhap tir nhuong ban, thanh Iy CCDC

Hoan nhap trich tnroc chi phi xay l~p

Hoan nhap du phong bao hanh

Thu nhap khac

32. CHI PHi KHAc

Quy 1/2019 Quy 112018

Gia tr] con lai va chi phi tir nhuong ban, thanh ly tai san c6 dinh

Chi phi khac

VND

97.703.566

130.622.135

VND2.703.772.602

211.155.178

2.914.927.780228.325.701

38

Cong ty C6 phAu Xay l~p Di~n Ise 18Ly Van Phuc, phuong Cat Linh, quan Dong Da, thanhph6 Ha NQi

Bao do tai chinh hop nh§tCho ky k~toan nr ngay 01/01/20 19 d~n ngay 31/03/2019

33. CHI PHI THuE THU NH~P DOANH NGHI1J:PHI1J:NHA.NH

Chi phi thue TNDN hien hanh tai c6ng ty myChi phi thue TNDN hien hanh tai cac c6ng ty conCac khoan tarn nQPtren s6 ti@nthu tnroc ella HDKD b~t dQIlgsan

Chi phi thu~ TNDN hi~n hanh

Cac khoan di@uchinh thu~ TNDN cua cac ky tnroc van thu~ thu nhap doanhnghiep phai n9P nam nayThu~ thu nhap doanh nghiep phai nQpd~u kyTllU~thu nhap doanh nghiep etanQPtrong ky

TI1U~TNDN phai n(lp cu6i ky

34. THUE THU NH~P DOANH NGHI:E:PROAN LMa) Hi san tl1U~thu nh~p hoan lal

Chi phi thue TNDN 1% tarn n9P d6i voi doanh thu thu tien thea tien dQtirhoat dQngchuyen nhuong b~t dong san

Hi san thu~ thu nh~p hoan l:;ti

b) Thu~ thu nh~p hoan l:;tiphai tra

Thu~ thu nh~phoan h;liphai tra phat sinh ttl'vi~e hoan nh~pd~rphOngd~utu tai chinhHi san thu~TNDN hoan i\1ituang (rngvai lai, 16 chua th~rehi~n

Thu~ thu nh~p 110anl:;tiphai tra

c) Chi phi tl1U~TNDN hOiinl:;ti

Chi phi thu~TNDN 1% t?m n9P d6i vai doanh thu thu ti@nthea ti~n dQtLrhO\1td9ng ehuy~nnhugng b~t d(>ngsanChi phi thu~TNDN hoan I?i tuang Ungvai lai, 16 chua thl,Iehi~nChi phi thu~TNDN hoan I?i phat sinh tLrvi~e di@uehinh dl,rphOngd~utu tai ehinh

39

Quy 1/2019VND

6.088.909.2484.479.886.712

10.568.795.960

116.095.949

58.243.858.520(45.744.938.777)

23.183.811.652

31/03/2019VND

31/03/2019VND

13.698.291.046

(2.437.168.594)

11.261.122.452

Quy 1/2019VND

(493.351.716)

(493.351.716)

Quy 1/2018VND

5.547.898.4771.583.496.6441.447.400.000

8.578.795.121

35.167.504.020(33.807.681.980)

9.938.617.161

01/01/2019VND

0110112019VND

13.698.291.046

(2.084.585.856)

11.613.705.190

Quy 1/2018VND

(IA47 AOO.OOO)

84.272.345(522.522.566)

(1.885.650.221)

Cong ty C6 phan Xay I~p f)i~1l IS6 18 Ly Van Phuc, phuong Cat Linh, quan D6ng Da, thanhph6 Ha. N9i

Bao cao tal chinh hQ"PnhfttCho ky kS toan tLI"ngay 01101/20 19 d~n ngay 3110312019

35. LAI co BAN- TREN co PUIEU

Viec tinh toan liii co ban tren e6 phieu c6 thS phan phoi eho cac e6 dong sa htru e6 phan phi'>thong ella Cong ty duoc thuchien dua tren cac s6 li~u sau:

Quy 1/2019 Quy 112018VND VND

87.568.744.257 63.123.171.371

87.568.744.257 63.123.171. 371

132.769.862 115.452.410

660 547

Lei nhuan thuan sau thuSLQ"inhuan phan b6 eho e6 phieu ph6 thongce phieu ph6 thong luu hanh binh quan trong ky

Uii co'ban tren c6 phi~u

Cong ty chua e6 du tinh trieh Quy khen thuong, phuc 19i va Quy khen tlurong Ban dieu hanh tren Loi nhuan sau thuS tai thaidi@mkSt thuc nam tai ehlnh.Lai co ban tren e6 phi@udii duge di~u ehinh h6i t6 thea quy dinh t~i Chufrn mIle k@toan Vi~t Nam s6 30 - Lai tren e6 phi@u.

36. NHU'NG SI/KI.E:,N PHAT SINH SAU NGAY KET THUC KY KE TOAN

Khong e6 s~rki~n trQng y@unao xay ra sau ngay k@tthue nam tai ehinh d6i hOi phili duge di~u ehinh hay eong b6 tren Baa

eao tai ehinh hgp nhfrt nay.

40

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6U·Z6Z·Z86·Sln:POS·P09·LlL"££'ZLL"HS·9sr6HO£L"OzrLIL"66L"lStz·£9Z·8Lp·pZIS9S·£9r886·91£6Z1"8£9·Zp9·£18~Jl!~l[d.ou'au9..L

176L"889'I8Z'80v~Nugqd~uglJ:>(l}.ll!?l(d.oN

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E88°99£061LoS8Z'I££S'ZVO"SS"V"OIZSo09vS'v99"I££v86'v9voZ09'Z£lvlO'9lO"68Z'v£Z£z09Lso£W£9890°1ZL"vlZOULll~q?115111?l( U?CJ1))U~nLJlnLllYUEOa

aNAaNAaNAaNAaNAaNAaNA

d~!4~Ul[LlUOPJ?LJ:>fd~!4~Uu~O)augJ:aU?.L'iJugpjBOYJ?:)'iJu\lLJueq:augpIBoHl5u.6nl:::lu1]NUI.lS:aug!!1¥8:augJI¥nxU?ScI~[Al.lX

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NYHdoaovoora·L£

6IOz/£OIlEA\l:aUuj?P610Zll0lIOA1?:aU1)1U?OIr:>[~0l(:)!9NI(H94d4U~41'EG~U?Gu~llb'LJu!1l?:):all.QnLJd'J~llldu1]J\~'18I?S

l~l(UcloqqUlqJ!1(1oyJoyaIU~!GdYlAliXU~(ld9.:)Al'aug;:)

Cong ty C6 phfin Xfiy H~pf)i~n IS6 18 Ly Van Phuc, phuong Cat Linh, quan Dong Da, thanhph6 Hi! N(li

Bao cao tai chinh hop nh5tCho ky k~ toan ur ngay 01/01120 19 d~n ngay 31/03/2019

38. NGHIJ!:P vu VA so DU' VOl CAC BEN LIEN QUAN

C6ng ty co cac giao dich phat sinh trong nam va s6 du tai ngay k~t thuc nam tai chinh v6i cac ben lien quan nhu sau:

Giao djch phat sinh trong ky:M6i quan he Quy 112019 Quy 112018

Doanh timC6ng ty C6 phan Gang thep Cao B~ng Cong ty lien k~t

VND9.343.175.6009.343.175.600

VND

S6 du tai ngay k~t thuc kY k~ toanM6i quan h~ 31/03/2019 01/0112019

VND39.548.119.16039.548.119.160

VND29.270.626.00029.270.626.000

Phai thu ng~n han ella khach hangCong ty C6 ph~n <;lang thep Cao B~ng Cong ty lien k~t

39. SO LI¢U SO SANH

S6 lieu so sanh tren Bang can d6i k~ toan hQ'Pnhat cho kY k~ toan til" ngay 01/01/2019 d~n ngay 3110312019 va thuyet minhtuong img la s6 lieu tren Bao cao tai chinh hqp nh~t cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2018· da dUQ'cC6ng tyTNHH Hang Ki~m toan AASC ki~m toano S6 li~u so sanh tren Bao cao K~t qua ho~t d(lng kinh doanh hQP nh~t, Bao cao lUl.lchuy~n ti~n t~ hQ'Pnh~t va cac thuy~t minh tuang lmg la s6 li~u tren Bao cao tai ehinh hqp nh~t cho kY k~ toan tlr ngay01/01/2018 d~n ngay 31/03/2018.

40. GIAI TRINH KET QuA KINH DOANH TRONG TRUONG H<)P BIEN DQNG TREN 10%

Lqi nhu~n sau thu~ hQp nh~t Quy 1 nam 2019 eua Cong ty la 91,922 ty d6ng tang 25,124 ty d6ng tll'ong lmg tang 37,67 %so vai cling kY nam 2019 chu y~u la do m(lt s6 nguyen nhan sau:- Llnh vl,fe xay l~p di~n: Quy 1 nam 2019 doanh thu xay l~p di~n tang 2,4 l~n nen 1Q'inhu~n g(lp tang so vai Cllllg ky namtruae.- Llnh VI,fC B~t d(lng san: Quy 1 nam 2019 Cong ty ti~p tl;lcghi nh~n k~t qua kinh doanh cua D~l'an My Dinh Plaza 2 dfrn d€nDoanh thu, Lqi nJiu?n g(lp eua lTnhvllc nay tang so vai cung kY nam tmac.- Llnh VI,fC Nang IUQUg:Quy 1 nam 2019 cac nha may Thliy di~n d~t san luqng cao va dan gia ban t6t han cung ky namtnrac dftn d~n Doanh thu, Lqi nhu?n g(lp tang.

Tdn Thi Minh Vi~tK~ toan tm6"ng

~ .. r __/ ~'""1

Phl.lm Thi Thanh BinhNguo-i l~p bi~uHa N(!i, ngay 23 thang 04 nom 2019

T6ng Giam d6c

42