• • DeWitte* • • • • • • a • ■ ■ ■ ■

TONG CONG TY DAU TY VA KINH DOANH • VON NHA NYOC ■ (Thanh lap tai nithc Ong hoe Xe hOi Chti nghla ViOt Nam)

BAO CAO TAI CHINH RIENG

• DA DUVC KIEM TOAN Cho n5m Chi chinh kEt thtic ngay 31 thang 12 Warn 2019

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• S5 117 Tran Duy Hu'ng, quan Cau Gay Thanh ph6 Ha N5i, V* Nam

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■ MUC LUC

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• NoI DUNG TRANG

• BAO CAO CUA BAN GIAM DOC 1 - 2

1111 BAO CAO Kiffm TOAN DOC LAP 3 - 4

• BANG CAN DOI KE TOAN 5 - 6

•

II BAO CAO KET QUA HOAT DONG KINH DOANH 7

a BAO CAO UN CHUYEN TIEN TE 8 S-6-11-2- \,..------

a BAO CAO TiNH HINH BIEN DONG VON CHU SO Feu 9 - 10

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TONG CONG TY Eau T1 VA KINH DOANH VON NHA NIJ&C S6 117 Tran Duy Hung, quan Cau Giay Thanh ph6 Ha Nai, Viet Nam

BAO CAO CUA BAN GIAM DOC

Ban Gam d6c Tang ding ty Dau tu'va Kinh doanh von nha nu8c (goi tat la "T6ng ding ty") de trinh bOo cao nay ding vii bao cao tai chinh rieng cua Tang cong ty cho nam tai chinh ket th6c ngay 31 thang 12 nam 2019.

HO' HONG THANH VIEN VA BAN GIAM DeC

Cac thanh vien cua Hai clang Thanh vien va Ban Giam d'ac T6ng cong ty da dieu hanh T6ng ding ty trong nam va dEn ngay lap bao cao nay gam:

Hoi thing Thanh vien

Ong Nguyen Dth Chi Ong NguyEn Chi Thanh Ong Le Huy Chi Ba Dinh TN Bich Diep Ong NguyEn Quac Huy

Ban Giam doc

Ong Nguyen Chi Thanh

Ong NguyEn Queic Huy Ong Le Song Lai Ong Dinh Viet Tung

Chu tich Thanh vien (b6 nhiem ngay 08 thang 5 nam 2019) Thanh vier) Thanh vien Thanh vien (b6 nhiem ngay 09 thang 3 nam 2020)

Tang Giam (lac (b6 nhiem ngay 08 thang 5 nam 2019) Pho Tang Gam d6c phu trach (mien nhiem ngay 08 thang 5 nam 2019) Pho T6ng Gam d6c (mien nhiem ngay 09 thang 3 nam 2020) Pho Tang Gam d6c Pho T6ng Gam d6c (b6 nhiem ngay 17 thang 10 nam 2019)

TRACH NHIEM COA BAN GIAM Doc

Ban Giam &lc Tang cong ty co trach nhiem lap bao cao tai chinh Nang phan anh mat cach trung thyt va hdp IY tinh hinh tai chinh cua T6ng cong ty tai ngay 31 thang 12 nam 2019, ding nhu' ket qua hoat dang kinh doanh, tinh hinh lu'u chuyen den to va tinh hinh bien Clang von chi] so hiru cua T6ng cong ty cho nam tai chinh ket that ciing ngay, phu hdp vii chuan mu'c ke toan, Quyet dinh s6 45/2008/QD-BTC ngay 27 thang 6 nam 2008 cua Bo Tai chinh ve viec ban hanh quy dinh the do ke town ap dung cho Tong cong ty Dau tu' va Kinh doanh von nha nude va cac quy dinh phap IY di lien quan den viec lap va trinh bay bao cao tai chinh. Trong viec lap bao cao tai chinh rieng nay, Ban Giam d6c &Plc yeu cau phai:

• Lu'a chon cac chinh sach ke toan thich hdp va ap dung cac chinh sach do mot cach nhat quan;

• Du'a ra cac xet doan va u'oc tinh mat cach hdp IY va than trong;

• Neu ro cac nguyen tac ke" toan thich hdp có duttc tuan thu hay khong, có nhitng ap dung sai lech trong yeu can du'dc cong b6 va giai thich trong bao cao tai chinh rieng hay khong;

• Lap bao cao tai chinh rieng tren cd so hoot clang lien tyc taking hdp khong thE cho rang Tang cong ty se tiEp tyc host dang kinh doanh; va

• Thiel kE va thut hien he thang kiem soar not ba mat cach hctu hieu cho mac dich lap va trinh bay bao cao tai chinh rieng hdp IY nh5m han che rui ro va gian Ian.

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Thay mat va dai dien cho Ban Giam d6c,

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Ngay 30 thang 3 nam 2020

TONG CONG TY E)All T J VA KINH DOANH VON NHA NtiCYC S6 117 Tran Duy Hu'ng, quan Cau Gray Thanh ph6 Ha N5i, Viet Nam

BAO CAO CUA BAN GIAM Doc (Tier) theo)

Ban Gam cleic I-Ong ding ty chiu trach nhiem dam bao rang s6 ke toan du'dc ghi cher) mot cach ph6 hdp de phan anh mot cach hdp ljt tinh hinh tai chinh cua T6ng cong ty d bat kit thdi diem nao va dam bao rang bao cao tai chinh rieng Wan th6 chuEn mu'c toan, Quyet dinh s6 45/2008/QD-BTC ngay 27 theng 6 nam 2008 cua Bo Tai chinh ve viec ban hanh quy dinh the d6 ke toan ap dung cho T6ng cong ty Dau tu'va Kinh doanh vein nha nutc va cac quy dinh phap lc/ có lien quan dEn viec lap va trinh bay bao cao tai chinh. Ban Gam d5c cCing chiu trach nhiem dam bao an toan cho tai san cua T6ng ding ty va thu'c hien cac bien phap thich hdp de ngan than va phat hien cac hanh vi gian Ian va sai pham khac.

Ban Gam d6c xac nhan rang T6ng ding ty da tuan th6 cac yeu cau neu tren trong viec lap bao cao tai chinh rieng.

2

■ Deloitte

S6: /VN1A-HN-BC

a

Chung toi de' kiem toan bao cao tai chinh rieng kern theo cua T6ng cong ty Dau tu'va Kinh doanh v6n nha nu& (g9i tat la "Tong cong ty"), dutIc lap ngay 30 thang 3 narn 2020 tit trang 5 den trang 26, bao gom Bang can d6i kg toan tai ngay 31 thang 12 narn 2019, Bao cao 1(61 qua host ding kinh doanh, Bao cao chuyen tien te, Bao cao tinh hinh bin Ong yen chti so hiTu cho narn tai chinh kgt th6c cong ngay va Ban

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a Trach nhiOni cua Ban Giam doc Ban Gam dec Tang ding ty chiu trach nhiem ve viec lap va trinh bay trung thyt va hdp ly bao cao tai chinh rieng cua Tong Ong ty theo chugn mu'c toan, Quyet dinh s6 45/2008/Q1D-6TC ngay 27 thang 6 narn 2008 cua Bo Tai chinh ye viec ban hanh quy dinh the' di, kg toan ap dung cho T6ng cong ty flau ti! va Kinh doanh yen nha nt.t6c, cac quy dinh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ve kiem soat n6i b6 ma Ban Giam d6c xac dinh la Can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh rieng khong c6 sai sot trong ygu do gian Ian hoac nharn

Trach nhiOm cua Kam toan vien

Trach nhiem cua chiing toi la du'a ray kien ve bao cao tai chinh rieng du'a train kgt qua dm cuOc kiem toan. ChUng toi era tien harsh kiem toan theo cac chugn mutt kiem toan Viet Nam. Cac chugn myt nay yeu cau chi:mg toi than thtl chugn myt va cac quy dinh ve dao dirt nghe nghiep, lap kg hoach va thyt hien cu6c kiem toan de dat dttdc sy' dam bao hdp lc/ ve viec bao cao tai chinh rieng cua T6ng cong ty c6 con sai sot trong yEu hay khong.

Cong viec kiem toan bao gom that hien cac thti tyc nham thu thap cac bang chitrig kiem toan ve cac s6 lieu va thuyet minh tren bao cao tai chinh rieng. Cac thO tuc kiem toan dutic Iota chin dya tren xet dean cua Kiem Wan vien, bao g6m danh gia rtii ro co sai sat trong yeu trong bao cao tai chinh rieng do gian Ian hoac nhaml5n. Khi thy'c hien danh gia cac rtii ro nay, Kiem toan vien da xem xet kiem sok not bo cua T6ng cong ty lien quan den viec lap va trinh bay bao cao tai chinh rieng trung thiic, hdp ljr nham thiet kg cac thu tyc kiem toan phi hdp vai tinh hinh thtfc tuy nhien khong nham muc dich du'a ray kien ve hieu qua dm kiem sok not bO cua T6ng ding ty. Cong viec kiem toan ding bao gom danh gia tinh thich hdp cua cac chinh sach ke toan &Plc ap dung va tinh hdp ly cua cac u'Oc tinh kg toan cua Ban Giam d6c ding nhil danh gia

t*/ viec trinh bay tong the bao cao tai chinh rieng. .74 /

ChUng to' tin Wang rang cac bang chu'ng kiem toan ma chtIng toi da thu thap du'dc la day du va thich hdp lam cc sa cho y kien kiem toan cua chting toi.

Ten Deloitte &rot dOng de chi mOt hoac nhieu thanh vien cua Deloitte Touche Tohmatsu Limited, va mpg !aril cac hang thanh vien - riled thanh vien la mOt to chirc dOc lap ve mat phap ly. Deloitte Touche Tohmatsu Limited (hay "Deloitte Toan caul khong cung cap dich vy cho cac khach hang. Vui long xem tdi website www.deloitte.com/about de Net them thong tin chi tiet.

3

Ong ty TNHH Deloitte Viet Nam T5ng 15, Toa nha Vinaconex, 34 Lang Ha, PhLreing Lang Ha, QtJ5'n Wing Da, Ha NOi, Viet Nam Dien thoai: +84 24 7105 0000 Fax : +84 24 6288 5678 www.deloitte.com/vn

BAO CAO KIEM TOAN DOC LAP

Kinh H5i ding Thanh vien va Ban Warn dric T5ng tong ty D'au tu' va Kinh doanh von nha ntfilc

Deloitteo

BAO CAO KIE'M TOAN DOC LAP (Tigp theo)

kign cua Kigm toan vien

Theo Y kien cua chung toi, bao cao tai chinh rieng de phan anh trung thitc va Nip IY, tren cac khia canh trong yeu, tinh hinh tai chinh cua T6ng tong ty tai ngay 31 thang 12 nam 2019, cOng nhu' ket qua hoat dOng kinh doanh, tinh hinh chuyen tien to va tinh hinh bien d(ing win chu so hiTru cua T6ng ding ty cho nam tai chinh ket thtic ding ngay, pht) hdp yeti chugn mu'c kg toan, Quyet dinh so' 45/2008/QD-BTC ngay 27 thang 6 nam 2008 cue BO Tai chinh ye yiec ban hanh quy dinh the do ke toan ap dung cho T6ng ding ty {nu tu' va Kinh doanh von nha nitric va cac quy Binh phap I' có lien quan den viec lap va trinh bay bao cao tai chinh.

Khac Thi Lan Anh Pho T6ng Giam d6c Gigy chtYng nh'0 clang kY hanh nghe kiem toan so- 0036-2018-001-1

LONG TY TNHH DELOITTE VIET NAM

Ngay 30 thang 3 nam 2020 Ha N(3i, CHXHCN ViOt Nam

Pham Ng9c Hai Kigm toan vien Gay chi:mg nhen d6rig k' hanh nghe kiem toan s6 2452-2018-001-1

4

TONG CONG TY DAU TU' VA KINH DOANH VON NHA MAU SO B 01-SCIC S6 117 Tran Duy Hung, qu5n Cau Gray Ban hanh theo Quyet dinh so 45/2008/QD-BTC Thanh ph5 Ha N5i, Viet Nam ngay 27 thang 6 nam 2008 cCia B5 Tai chinh

BANG CAN DOI KE TOAN

Tai ngay 31 thang 12 nam 2019

TAI SAN Ma so

Thuyet minh

SO cu6i nam

Ddn vi: VND

S6 dau nam

A. TAI SAN NGAN HAN 100 47.600.093.197.120 32.745.783.014.274

I. Tien 110 5 5.809.682.555 10.149.299.102 1. Tien 111 5.809.682.555 10.149.299.102

II. Cac khoan dau tu' tai chinh ngan han

120 6 45.933.543.146.490 31.452.801.166.650

1. Dau to tai chinh ngan han 121 49.033.887.361.488 32.012.688.936.336

2. DV phony giam gia dau to 129 (3.100.344.214.998) (559.887.769.686) Nan han

III. Cac khoin phai thu ngan han 130 1.422.485.150.709 1.280.351.154.075

1. Phai thu khach hang 131 109.834.087 173.803.166

2. Tra tru'elc cho ngu'di ban 132 2.736.916.667 1.730.331.900

3. Phai thu hoat d5ng dau to tai chinh 134 7 1.409.571.153.648 1.271.011.815.075

4. Cac khoan phai thu khac 136 8 38.100.332.489 35.127.981.586

5. Du ph6ng phai thu ngan han kho doi

139 (28.033.086.182) (27.692.777.652)

IV. Hang ton kho 140 884.932.459 480.731.109

1. Hang Con kho 141 884.932.459 480.731.109

V. Tai san ngan han khac 150 237.370.284.907 2.000.663.338

1. Thue va cac khoan khac phai thu 154 14 235.550.506.973 Nha nu'ac

2. Tai san ngan han khac 158 1.819.777.934 2.000.663.338

B. TAI SAN DAI HAN 200 8.227.853.014.544 16.057.372.757.113

I. Tai san co dinh 220 166.022.002.356 166.782.858.572

1. Tai san co dinh higu hinh 221 9 17.651.200.979 17.344.756.211

- Nguyen gia 222 52.703.400.419 49.898.930.419

- Gia trf hao mon !Cry ke 223 (35.052.199.440) (32.554.174.208)

2. Tai san co dinh vo hinh 227 10 148.370.801.377 149.438.102.361

- Nguyen gia 228 152.042.311.792 152.042.311.792

- Gia trf hao mon !Cry ke 229 (3.671.510.415) (2.604.209.431)

3. Chi phi xay dking cd ban d8 clang 230

II. Bat Ong san au tu' 240 11 139.552.884.109 30.528.814.977

- Nguyen gia 241 147.667.019.836 37.356.213.641

- Gia tri hao mon luy kg 242 (8.114.135.727) (6.827.398.664)

III. Cac khoin dau tu' tai chinh dai han

250 12 7.828.507.116.830 15.763.108.778.505

1. Dau to vac> ding ty con 251 1.850.147.379.207 4.904.895.930.000

2. Dau ur vac) ding ty lien ket 252 3.862.002.107.705 4.001.697.728.773 3. Dau to dai han khac 258 2.177.271.272.433 7.046.855.306.583

4. Du phong giam gia dau to tai chinh dai han

259 (60.913.642.515) (190.340.186.851)

IV. Tai san dai han khac 270 93.771.011.249 96.952.305.059

1. Chi phi tra tru8c dai han 271 13 93.284.287.705 96.399.581.515

2. Tai san dai han khac 278 486.723.544 552.723.544

TONG CONG TAI SAN 290 55.827.946.211.664 48.803.155.771.387 (290=100+200)

Cac thuyet minh kern theo la mot be, phOn hop thanh cisa bao cao tai chinh rieng nay

5

TONG CONG TY DAU VA KINH DOANH VON NHA NU& MAU So B 01-SCIC SO 117 Tran Duy Hu'ng, quan Cau Giay Ban harsh theo Quyet dinh so 45/2008/QD-BTC Thanh ph6 Ha NOi, Viet Nam ngay 27 thang 6 nam 2008 cita Bo Tai chinh

BANG CAN DoI KE TOAN (Tiep theo) Tar ngay 31 thang 12 nam 2019

Ddn vi: VND

Ma Thuyet NGUON VON

so minh S6 cu6i nam

A. ND PHAI TRA 300 3.916.597.028.279

I. Nd ng5n han 310 3.576.899.308.875

1. Phai tra ngu'ai ban 312 6.170.180.247

2. Thue va cac khoan phai nOp 314 14 3.422.407.954.767 Nha nu'Oc

3 Phai tra ngu'ai lao clOng 315 44.456.805.576

4. Chi phi phai tra 316 634.147.863

5 Cac khoan phai tra, phai nOp ngan 319 han khac

15 25.819.819.519

6. Qu9 khen thilang, phitc loi 323 77.285.922.952

7. Doanh thu chu'a thu'c hien ng5n 338 han

124.477.951

II. Nd dai han 330 339.697.719.404

1. Phial tra dai han khac 333 1.817.057.420

2. Quj% phat tri6n khoa hoc va cong 339 nghe

337.880.661.984

B. VON CHO So' HiliU 400 51.911.349.183.385

I. V6n cha so Wu 410 51.911.349.183.385

1. Vein dau to cUa chti set hitu 411 16 33.199.104.733.245

2 Qu9 dau tu' phat then 417 18.682.788.554.052

3. Lpi nhuan chua phan phOi 420

4. Qu9 h8 trd sap x6p doanh nghrep 422 29.455.896.088

TONG LONG NGUON VON 440 55.827.946.211.664 (440=300+400)

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN S6 cu6i nam

Ngoai to cac Ioai

1. Do la M9 (USD) 8.529

2. Euro (EUR) 4.662

3 Bang Anh (GBP) 1.797

4. Yen Nh5t Ban (JPY) 86.000

5. Do la Hong Kong (HKD) 14.500

6. DO la Singapore (SGD)

7. Do la Uc (AUD)

Das rU v KINH DOA

S6 dau nam

2.785.563.033.898

2.445.845.605.666

5.422.899.958

2.285.460.775.089

66.492.604.489

811.172.160

6.164.095.207

81.123.500.374

370.558.389

339.717.428.232

1.877.651.199

337.839.777.033

46.017.592.737.489

46.017.592.737.489

26.042.099.603.635

19.946.037.237.766

48.803.155.771.387

29.455.896.088

SO dau nam

3.128

8.985

1.747

641.000

14.500

1.904

-s1/4 1 \o/nN NHA CONG

N 1-i H,/

Nguyen Thi Phadng Thao

Vu Tri Thirc ----114goye-n Chi Thanh

Ngtfai lap bigu

Ke toan tru'ang

T6ng Giam d6c

Ngay 30 thang 3 nam 2020

Cac thuyet minh kern theo la mot b"O phOn hop thanh aia bao cao tai chinh rieng nay

6

Tait': GONG TY Dal TLC VA

K1NH DOANH VON NH4 Nildc

GONG TY TNIAH

9292Zc›..

TONG LONG TY DAU TY VA KINH DOANH VON NHA NUO'C MAU SO B 02-SCIC So 117 Tran Duy Flyng, quan Cau Giay Ban hanh theo Quyel doh so 45/2008/QD-BTC Thanh phei Ha NOi, Vi0 Nam ngay 27 thang 6 nam 2008 cua BO Tai chinh

BAO CAO KET QUA HOAT DOG KINH DOANH Cho flan) tai chinh IC& that ngay 31 thang 12 nam 2019

CHI TIEU Ma s6

Thuyet minh

Nam nay

fldn vi: VND

Nam tru.dc

1. Doanh thu hoat dOng (tau tai va kinh doanh von

10 17 6.777.501.025.277 12.709.342.941.808

2. Chi phi hoat clOng dau hi va kinh doanh van

11 18 2.510.812.722.669 2.895.354.964.009

3. Ldi nhuan g6p (20=10-11) 20 4.266.688.302.608 9.813.987.977.799

4. Doanh thu hoat Ong tai chinh 21 4.723.264 655.351

5. Chi phi tai chinh 22 13.437.013 19.854.151

6. Chi phi guar' IY doanh nghi'ep 25 19 162.756.869.915 297.132.226.304

7. Ldi nhuan thuan tii hoat Ong dau va kinh doanh van

30 4.103.922.718.944 9.516.836.552.695

(30=20+21-22-25)

8. Thu nhap khac 31 4.073.488.745 7.058.795.913

9. Chi phi khac 32 3.333.081.830 809.041.373

10. Ldi nhuan khac (40=31-32) 40 740.406.915 6.249.754.540

11. T6ng Idi nhuan kg toan trtidc 50 4.104.663.125.859 9.523.086.307.235 thug' (50=30+40) >1

12. Chi phi thug' thu nhap doanh nghi0 hie'n hanh

51 20 264.389.351 1.208.916.182.420

13. Ldi nhuan sau thug thu nhap doanh nghiep (60=50-51)

60 4.104.398.736.508 8.314.170.124.815

Nguyen TN Phu'Ong Thao Vu Tri That

Nguyen Chi Thanh Ngu'di lap bigu Ke toan truc%ng

T6ng Giant d6c

Ngay 30 thang 3 nam 2020

Cac thuyel minh kern theo la mot be.3 pha:n hdp thanh ctia bao cao tai chinh rieng nay

7

814.246.321.550

(2.496.488.048.442)

6.324.693.092.860

(117.278.546.972)

(355.000.000.000)

80.827.606.584

(160.535.572.127)

4.090.464.853.453

8.287.840.014.626

(8.307.893.069.760)

5.579.737.596.698

(105.379.435.908)

(1.066.957.866.674)

3.426.695.993.463

(3.517.910.762.668)

4.296.132.469.777

Lu'u chuygn tien thuan trong nam 50 (4.339.616.547) (50=20+30+40)

Tien dau nam

60 10.149.299.102

(14.910.781.823)

25.060.080.925

T6NG CONG TY DAU TU VA KINH DOANH VON NHA NU6'C MAU SO B 03-SCIC S5 117 Tran Duy Hung, quan Cau Giay Ban hanh theo Quyet dinh s6 45/2008/QD-BTC Thanh phi Ha N6i, Viet Nam ngay 27 thang 6 nam 2008 dia B6 Tai chinh

BAO CAO LU'U CHUYEN TIEN TE

Cho nam tar chinh ket that ngay 31 thang 12 nam 2019

CHI TIEU Ma Thuyet so minh

Nam nay

Dcin vi: VND

Nam tru'dc

I. LU'U CHUYEN TIEN TO HOAT BONG KINH DOANH

1. Tien thu of ban, thoai cac khoan 01 dau to tai chinh

2. Tien chi tra cho cac khoan Tau to 02 tai chinh

3. Thu tien [di nhuan, c6 tut of 03 dau to

4. Tien chi tra cho ngu'di lao Ong 05

5. Tien chi n6p thud thu nhap 06 doanh nghiep

6. Tien thu khac tit hoat Ong 07 kinh doanh

7. Tien chi khac cho hoot Ong 08 kinh doanh

Lu'u chuye'n tiers thuan ti/ host difmg 20 kinh doanh

II. LOU CHUYEN TIEN TO' HOAT BONG DAU TLJ

1. Tien chi mua sam, xay thing TSCD 21 (2.804.470.000)

(231.779.000) ya tai san dai han khac (trit cac khoan dau tu)

Lu'u chuyen den thuan tit hog di;ing 30 (2.804.470.000)

(231.779.000) dau tu'

LU'U CHUYEN TIEN TU' HOAT BONG TAI CHINH

1. Tien thuan of Qujih6 trd sap >ep 38

(651.484.036) ya Oat tridn doanh nghiep

2. Ldi nhuan n6p ngan sach nha nu'oc 39 (4.092.000.000.000) (4.310.159.988.564)

Lu'u chuygn tien thilan ti! host Ong 40 (4.092.000.000.000) (4.310.811.472.600) tai chinh

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■ Cac thuyet minh kern theo mot bo phan hcfp thanh cua bao cao tai chinh rieng nay

(iii) N6p Quy dau tu' phat tri6n da trich tit Idi nhuan sau thug nam 2018 ve ngan sach nha nutc theo Quyet dinh sO 357/UBQLV-TH ngay 03 thang 3 nam 2020 cua Uy ban Quart Ijt vOn Nha nutc tai Doanh nghiep.

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■ SO 117 Tran Duy Hu'ng, quan Cau Giay Ban hanh theo Quyet dinh so 45/2008/QD-BTC Thanh pho Ha N6i, Viet Nam ngay 27 thang 6 nam 2008 cua BO Tai chinh

U

BAO CAO TINH HINH BIEN HONG VON CHU So' Hc%U (Trip theo)

■ Cho nam tai chinh Vet thOc ngay 31 thang 12 nam 2019

(I) Tam phan phol Idi nhuan va trich cac quy theo quy dinh tai Nghi dinh s5 151/2013/ND-CP ngay 01 ■ thang 11 nam 2013 ve chat nang, nhiem vu va cci the host Ong cua T6ng cong ty Dau urva Kinh

doanh von nha nutc, Nghi dinh so 147/2017/ND-CP ngay 25 thang 12 nam 2017 ve sita d6i, b6 ■ sung mot so dieu cua Nghi dinh so 151/2013/ND-CP, Nghi dinh sO 32/2018/ND-CP ngay 08 thang

3 nam 2018 va Quyet dinh sO 289/QD-UBQLV ngay 23 thang 7 nam 2019 dm Chu tich t)y ban Quart ■ 1j, Win nha nutc tai doanh nghi'ep ve viec ban hanh Quy the guar, ljt tai chinh cua T6ng ding ty Dau

to va Kinh doanh vOn nha nutc ("Quyet dinh 289"), ap dung cho nam tai chinh tiff nam 2019 tra di.

(ii) N6p ngan sach nha nude nam 2019 theo hutng dgn tai Thong tu' so 61/2016/TT-BTC do BO Tai ■ chinh ban hanh ngay 11 thang 4 nam 2016 ve "Hutng dan thu, nOp va quart ljt khoan Idi nhuan, c6

tat &roc chia cho phan von Nha nude dau tu' tai doanh nghiep".

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■

10

1111 TONG CONG TY fiAU TU'VA KINH DOANH VON NHA NUraC MAU SO B 09-SCIC

■ SO 117 Tran Duy Hung, quan Cau Giay Ban hanh theo Quyet dinh so 45/2008/QD-BTC Thanh phO Ha Nei, Viet Nam ngay 27 thang 6 nam 2008 cua Be Tai chinh

■ THUYET MINH BAO CAO TAI CHINH RIENG Cac thuyet mirth nay la mat ba ph .an hop thanh va can dudc ("pc clang thdi yai bao cao tai chinh rieng kern theo

U 1. THONG TIN KHAI QUAT

S Hinh thitc sd hitu von

T6ng ding ty Dau to va Kinh doanh vOn nha nutc (goi tat la "T6ng ding ty") la doanh nghiap do

• Thu Wong Chinh phu quyet dinh thanh lap theo Quyet dinh se' 151/2005/QD-TTg ngay 20 thang 6 nam 2005 cua Th6 toting Chinh phO, du'dc Nha nutc dau to vein lieu le va giao quan lc/ van nha nutc tai cac doanh nghiap do cac Be, cd quan ngang Be, Uy ban Nhan dawn cac tinh, thanh phO tru'c thuOc Trung Ming chuyen giao.

■ Ngay 30 thang 6 nam 2010, Thu tutng Chinh phu ce Quyet dinh so 992/QD-TTg ve viac chuyen T6ng ding ty thanh Cong ty TNHH Met thanh vien do Nha nutc lam cho sO hifu.

111 Ngay 01 thang 11 nam 2013, Chinh phu ban hanh Nghi dinh so 151/2013/ND-CP ve chi:rc nang, nhiam vu va cd the host deng cua TOng ding ty Dau to va Kinh doanh vOn nha nutc (sau day goi tat la "Nghi dinh 151").

Ngay 25 thang 12 nam 2017, Chinh phil ban hanh Nghi dinh so 147/2017/ND-CP ve sira d6i, b6 sung met se- dieu cua Nghi dinh sO 151/2013/ND-CP ngay 01 thang 11 nam 2013 cua Chinh ph6 ve

■ chirc nang, nhiam vu va cd the hoat deng cua T6ng ding ty Dau tu' va Kinh doanh vein nha nutc (sau day goi tat la "Nghi dinh 147").

■ Ngay 25 thang 12 nam 2017, Chit-1h phii ban hanh Nghi dinh sO 148/2017/ND-CP ye Dieu la to chirc ■ va host Ong cua T6ng tong ty Dau tu' va Kinh doanh vOn nha nutc (sau day goi tat la "Nghi dinh

148"). Nghi dinh 148 thay the Nghi dinh so 57/2014/ND-CP ngay 16 thang 6 nam 2014 cua Chinh ■ ph0.

■ Theo Nghi dinh so 131/2018/ND-CP ngay 29 thang 9 nam 2018 ciia Chinh phO, dai dian ch6 sO hi-fu vOn Nha nutc tai T6ng Cong ty clu'dc chuyen giao tit BO Tai chinh sang Uy ban Quan IY vOn nha nutc tai doanh nghiap.

■ Win dieu la cCia T6ng ding ty theo quy dinh tai Nghi dinh 148 la 50.000 ty dong.

■ SO can be va nhan vien cua Tong ding ty tai ngay 31 thang 12 nam 2019 la 216 nguti (tai nay 31 thang 12 nam 2018: 226 ngu'di).

■ Nganh nghe kinh doanh va hoat dOng chinh

■ Theo Nghi dinh so 148/2017/ND-CP ngay 25 thang 12 nam 2017 cua Chinh ph0 va Gray chang nhan 'Tang ky doanh nghiap va clang kY thue Cong ty TNHH Met thanh vien sO 0101992921 do SO Ke hoach va Dau tu' thanh phO Ha Nei cap Ian dau ngay 09 thang 7 nam 2010 va cac Clang ky thay doi, niganh

U nghe kinh doanh cua T6ng tong ty bao gem:

■ a) Nganh nghe kinh doanh chinh:

Dau to va quan ly% von dau tu' theo nhiem vu du'dc Chinh phu, Thu tVang Chinh phO giao;

- Trap nhan va thy'c hien quyen dai dian chO nha nu'dc tai cac doanh nghiap theo quy dinh i cua Chinh phu;

■ Tiep tuc thVc hian sap xap, c6 phan hoa, ban van nha mirk dau tu' tai doanh nghiap dudc chuyen giao theo quy dinh hian hanh.

S

S

U

11

11 TONG CONG TY DAU VA KINH DOANH VON NHA Ntio'C

■ THUYET MINH BAO cAo TAI CH'INH RIENG (Tiep theo) MAU SO B 09-SCIC

b) Nganh nghe có lien quan den nganh nghe kinh doanh chinh:

Cung cap cac (itch vu van: Dau tu', tai chinh; chuyen d6i, quan tri, mua, ban, sap nhap doanh ■ nghiep va cac dich vu h5 trd doanh nghiep khac theo quy dinh ccia phap luat;

■ Cac nganh, nghe khac du'dc Chinh phi), Thci tueng Chinh pha giao.

Cac hoot dOng chinh cua T6ng ding ty trong nam la tiep nhan va thu'c hien quyen doi dien cht) sef hau von Nha nu'oc dau tu' tai cac doanh nghiep va dau tit kinh doanh von.

Thuyet minh ve kha nang so sanh thong tin Wen bao cao tai chinh rieng

SO lieu so sanh la so lieu cua bao cao tai chinh rieng d5 du'dc kiem toan cho nam tai chinh kat that ngay 31 thong 12 nam 2018.

2. CO' So' LAP BAO CAO TAI CHiNH RIENG VA NAM TAI CHiNH

■ Cd sd lap bao cat) tai chinh rieng

■ Bao cao tai chinh rieng kern theo du'dc trinh bay bang Dong Viet Nam (VND), theo nguyen t5c gia ■ goc va phi) hpp %/di chuan mu'c ke toan, Quyet dinh sO 45/2008/QD-BTC ngay 27 thong 6 nam 2008

cua BO Tai chinh ye viec ban hanh quy dinh chE dO toan ap dung cho T6ng ding ty Dau tu' Nth ■ kinh doanh van nha nu& ("Quyet dinh 45") va cac quy dinh phap ljr có lien quan den viec lap va

trinh bay bao cao tai chinh.

II Bao cao tai chinh Nang kern theo khong nham phan anh tinh hinh tai chinh, ket qua hoot Ong kinh ----- .1';

II doanh, tinh hinh thu'c hien nghia vu vdi Ngan sach Nha ntietc, tinh hinh lu'u chuyen tien to va tinh hinh Wen dOng von chU sä hCru theo cac nguyen t5c va thong le kE toan du'dc chap nhan chung tai

-Nt

IN cac nu'oc khac ngoai Viet Nam. NI 0

11 Nam tai chinh

'T

1. Nam tai chinh cua T6ng cong ty bat dau tu' ngay 01 thong 01 va ket thik vao ngay 31 thong 12.

DA

11 3. AP DUNG CAC QUY D.INH, HU'ONG DAN KE TOAN

IIII Ngay 22 thong -12 nam 2014, BO Tai chinh (15 ban hanh Thong tu' sO 200/2014/TT-BTC ("Thong tu' 200") hu'eng dan ap dung che dO WE toan cho doanh nghiep. Thong tu' nay se có hieu lu'c cho nam 1111 tai chinh bat dau vao hoac sau ngay 01 thong 01 nam 2015. Thong tu' 200 thay the cho cac quy = dinh ve che dO ke toan doanh nghiep ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay 20 thong 5 3 nam 2006 cua BO Tai chinh va ThOng tu' sO 244/2009/TT-BTC ngay 31 thong 12 nam 2009 cua BO Tai chinh.

Thong tu' 200 yeu eau cac T6ng tong ty, COng ty có che dO ke toan dac tht) da du'dc BO Tai chinh ban hanh Thong tu' rieng hoac chap thuan phai can cif vao Thong tu' nay de hu'ang dan, b6 sung phi.] hpp.

Ngay 21 thong 3 nam 2016, BO Tai chinh da ban hanh Thong tu' so 53/2016/TT-BTC ("ThOng tu' 53") sin d6i, b6 sung mot dieu cua Thong tu' so 200/2014/TT-BTC ngay 22 thong 12 nam 2014 cua BO Tai chinh haing dgn che dO ke toan doanh nghiep. Thong tu' 53 có Neu lu'c cho nam tai chinh b5t dau vao hoac sau ngay 01 thong 01 nam 2016.

U T6ng cong ty dap tuc ap dung Che do ke toan ban hanh theo Quyet dinh 45/2008/QD-BTC ngay 27 thong 6 nam 2008 cua BO Tai chinh ve viec ban hanh quy dinh che dO ke toan ap dung cho T6ng ding ty Dau tu' va Kinh doanh von nha nu'ac de lap va trinh bay bao cao tai chinh rieng cho nam tai

11111 chinh ket thUc ngay 31 thong 12 nam 2019 can cu' vao chap thuan cua BO Tai chinh tai Cong van so 278/BTC-CDKT ngay 07 thong 01 nam 2016 ve che do ke toan ap dung cho T6ng Ong ty.

S

111 Dau tu va kinh doanh von vao nganh, linh vyt, clY an dem lai hieu qua kinh to theo quy dinh ■ cua Phap luat;

■ Cac ding ty con la cac cong ty do T6ng cong ty nam quyen kigm soat. Vigc kigm soat nay dat ditdc ■ khi T6ng cong ty có kha nang kigm soat cac chinh sach tai chinh va hoat Ong cua cac cong ty nhan

dau ttf nham thu du'dc Idi ich tlf cac host dOng cua cac cong ty nay.

Dau tu' vao cong ty lien kat

■

TONG CONG TY DAU TU' VA KINH DOANH VON NHA NU tot THUYET MINH BAO CAO TAI CHINH RIENG (Trip theo) MAU SO B 09-SCIC

4. TOM TAT CAC CHiNH SACH KE TOAN CHO YEU

Sau day la cac chinh sach kg toan chu ygu ditdc T6ng ding ty ap dung trong vigc lap bao cao tai ■ chinh rieng:

In Vac tinh Ice toan

Vigc lap bao cao tai chinh hang tuan thu theo chuan mu'c ke toan, Quyet dinh s6 45/2008/QD-BTC II ngay 27 thang 6 nam 2008 cua BO Tai chinh ye vigc ban hanh quy dinh the do kg toan ap dung cho

Tang ding ty Dau tu' va kinh doanh von nha nit& ("Quyet dinh 45") va cac quy dinh phap lc/co lien IN quan den vigc lap va trinh bay bao cao tai chinh yeu eau Ban Gam d6c phai co nhilirig u'8c tinh va gia

dinh anh hitting dgn s6 ligu bald cao ye ding nd, tai san via vigc trinh bay cac khoan ding nd va tai is san tiem tang tai ngay lap bao ciao tai chinh rieng ding nhu' cac so lieu bao cao ve doanh thu va chi

phi trong suot nam tai chinh. Mac dO cac u'oc tinh kg toan du'dc lap bang tat ca sit higu brat cua Ban

III Giam d6c, s6 thifc to Oat sinh di thg khac vdi cac udc tinh, gia dinh dat ra.

a Tien Tien bao gom tien mat tai quy va cac khoan tien gift khong kjr han tai ngan hang.

11 Cac khoan dau tit tai chinh Cac khoan dau tic tai chinh bao gom cac khohn dau tit tai chinh ngan han, cac khoan dau tu' vao cac cong ty con, cong ty lien ket via cac khoan dau tit tai chinh dai han khac.

Phan le* cac khohn d5u tu'

Cac khoan dau tic tai chinh se- du'dc phan loai la cac khoan dau tu' tai chinh ng5n han neu thai han :_—_.

a nam gift can lai cua khoan dau tit den 1 nam, la cac khoan nu tic tai chinh dai han neu thdi han 5(

nam giCt con lai cua khoan dau tit tit 1 nam tro len.

a ,i_ Cac khohn dau tu' tai chinh ngan han il

li N. Cac khoan dau tu' tai chinh ng5n han cua T6ng ding ty bao gom cac khoan tien gUi có kit han den

a 12 thang, trai phigu co thdi gian ciao han dudi 1 nam va cac khoan au ttivao cac cong ty niern yet .1 hoac chu'a niem yet va nam trong kg hoach thoai von cua T6ng cong ty trong tirdng lai gan.

a Dau hi vao cac cong ty con

11 Cong ty lien ket la mot cong ty ma T6ng cong ty có anh hitting dang ke nhu'ng khong phial la cong ■ ty con hay cong ty lien doanh cua T6ng cong ty. Anh Wang clang kg thg hien cf quyen tham gia vao

vigc du'a ra cac quyet dinh ve chinh sach tai chinh va hoat ((Ong cua ben nhan dau tit nhu'ng khong ■ có anh Wang ve mat kigm soar hoac dong kigm soar nhimg chinh sach nay.

Cac khohn dau tu' tai chinh dal han khac

■ Cac khoan dau tit tai chinh dal han khac la cac khoan dau tit vac) cac cong ty ma T6ng cong ty khong co quyen kiern soat cling nhu' khong co anh hitting clang kg dol vei cac chinh sach tai chinh va host dOng cua cac ding ty do.

Ghi nhan ban (Thu

Cac khoan dau tic vao cac cong ty thong qua hinh thik mua c6 phan hoac gop v6n du'dc xac dinh theo gia g6c bao gom gia mua hoac gia tri gop von cong cac chi phi giao dIch có lien quan tritc tiep den vigc mua cac khoan dau tit do.

13

R TONG CONG TY OAU TU' vA KINH DOANH VON NHA NU'&C THUYET MINH BAO CAO TAI CHINN RIENG (Tiep theo) MAU SO B 09-SCIC

Cac khohn au tu' vao cac ding ty thong qua hinh thac nhan ban giao theo cac guy& dinh cua cd quan co tham quyen du'dc ghi nhan ban au theo gia tri du'dc neu trong Bien ban chuyen giao quyen dai dien von ch6 so hiab vOn nha nu'dc au tu' tai cac doanh nghiep ve T6ng cong ty. Doi vdi cac khoan au tu' nhan ban giao, sau ghi nhan ban au, neu có thay d'61 ve gia tri au tu' chuyen giao du'dc xac nhan cua cd quan nha nu'oc có tham quyen, gia tri ghi s6 cua cac khoan au tu' nay se-du'dc dieu chinh thay d6i tu'dng Ung.

11 Ming ghi nhasn

Tong ding ty dirng ghi nhan cac khoan au tu' khi da chuyen giao toan b6 r6i ro va Idi ich tu' cac • khoan au tilde). DOivdi cac khoan dau tir T6ng tong ty da nhan ban giao sau do du'dc ban giao lai

cho cac ddn vi khac theo quy& dinh cua cac cd quan quail Ijr nha rid& có tham quyen, T6ng cong ty ghi nhan giarn trir gia tri au tu' tu'dng \cal giarn van theo gia gOc du'dc ghi tren s6 sach ke toan.

Du' phong glani gia cac khohn dau tu'

Dy' phong Om gia cac khoan dau to chUng khoan va cac khoan au tu' gOp vein du'dc trich lap theo S quy dinh tai Nghi dinh so 147/2017/ND-CP ngay 25 thang 12 nam 2017 cua Chinh ph6 ve sCra d6i,

b6 sung mot so dieu cua Nghi dinh so 151/2013/ND-CP ngay 01 thang 11 clam 2013 cua Chinh ph6

• ve chk Wang, nhiem vu va cd che host Ong dm T6ng ding ty Dau tu'va Kinh doanh vOn nha nutc, Thong tu' so 48/2019/TT-BTC ngay 08 thang 8 nam 2019 cua BO Tai chinh ve viec "Huang dgn viec

. trich lap va xir lc, cac khoan du phong Om gia hang ton kho, ton that cac khoan au tu', nd phai thu 06 dOi va bao hanh san pharn, hang boa, dich vu, ding trinh xay dung tai doanh nghiep"

11 ("Thong tu' 48"); va Quyet dinh so- 289/QD-UBQLV ngay 23 thang 7 nam 2019 cua Ch6 tich Uy ban Quan lj, van nha nu& tai doanh nghiep ve viec ban hanh Quy che quan ljc tai chinh cua Tang ding

• ty Dau tUva Kinh doanh von nha nutc ("Quyet dinh 289"), ap dung cho nam tai chinh tit nam 2019 trd di.

11 DOivdi cac khoan dau tu' vao ding ty da niern yEt tren san giao dich chUng khoan (bao gam au tu' ■ ngan han va dau tu' dai han) va cac ding ty dang kj, giao dich tren san UpCom, mac trich lap du

phong giam gia khoan au to du'dc tinh theo quy dinh hutng dgn ve trich lap du: phong &Si vdi cac

111 khoan dau tu' khoan.

Doi vdi cac khohn au tu' vao cac ding ty khac, mac trich lap du phOng giarn gia khoan au tu' can cu theo chi tieu vein ch6 sd hiru tren bao cao tai chinh cua doanh nghiep co vOn dau tu' cua T6ng ding ty tai thdi diem trich lap du phong. Trong truting hdp tai thdi diem trich lap dif phong T6ng ding ty chu'a nhan du'dc bao cao tai chinh nam cua doanh nghiep, T6ng cong ty se sir dung bao cao tai chinh thu thap du'dc tai thdi diem On nhat lien ke vdi thdi diem trich lap du phong.

1111 Du phong dal vdi cac khoan dau tu' se du'dc hoar) nhap ghi giarn chi phi khi so du phong phai trich lap thap hdn so" du' du phong trich.

Cac khoan phai thu

• Cac khoan phai thu khach hang va cac khoan phial thu khac du'dc phan anh theo gia gOc tri2r du phong phai thu kho del. Du phong phai thu kho doi tit hoot dOng cua T6ng ding ty du'dc trich lap

111 cho nhUng khoan phai thu da qua han thanh Wan tit sal.] thang trd len, hoac cac khoan phai thu ma nguti nd kho co kha nang thanh toan do bi thanh Iy, pha san hay cac khO khan tu'dng tu.

Tai san co dinh hiru hinh va khfriu hao

111 Tai san co dinh hiru hinh du'dc trinh bay theo nguyen gia trit gia tri hao mon lay ke.

111 Nguyen gia ban dau oh tai san co dinh hub hinh bao gom gia mua cua tai san, bao gom ca thug

5

nhap khau, cac loaf thug dau vao khong du'dc hoan lai va cac chi phi lien quan trcfc dap den viec du'a tai san vao trang thai va vi tri host d6ng cho muc dich sir dung du kien. Doi vdi tai san co dinh

11 hinh thanh do au tu' xay dy'ng cd ban theo phirdng thin giao thau, nguyen gia la gia quyet Wan ding trinh xay dung theo quy che quan ljc au tu' va xay citing hien hanh, cac chi phi khac cao lien

5 quan trkrc tiep va le phi tradc ba (neu co). Tru'ang hdp du an a hoan thanh va du'a vao sir dung nhUng quyet toan chu'a du'dc ph& duyet, nguyen gia tai san co dinh du'dc ghi nhan theo gia tam tinh III 14

TONG CONG TY DAU VA KINH DOANH VON NHA NU'ot THUYET MINH BAO CAO TAI CHINN RIENG (Tie') theo) MAU SO B 09-SCIC

tren cd sa chi phi thyc to da be ra de c6 dirdc tai san co' dinh. Nguyen gia tam tinh se dudc dieu chinh theo gia quyet toan dudc cac cd quan of) th5m quyen phe duyet.

Cac chi phi Oat sinh sau khi tai san co dinh hCru hinh da di vao hoat dOng nhu' chi phi sira bao &rang va dai tu thudng dudc hach toan vale bao cao kat qua hoat deng kinh doanh cua nam phat sinh chi phi. Tru'eng hdp c6 the chang minh mot cach r6 rang cac chi phi nay lam tang Idi ich kinh to trong tudng lai du tinh thu dudc tit viec sir dung tai san co dinh tau hinh vudt tren mitt hoat Ong tieu chuan da du'dc danh gia ban dau, thi cac chi phi nay du'dc von hea nhu' mot khoan nguyen gia tang them cua tai san co dinh hifu hinh.

Tai san co dinh hitu hinh du'dc khau hao theo phu'dng phap dudng thang du'a tren thei gian hiru dung utic tinh cua tai san, cy the nhu' sau:

S5 nam

Nha cua va vat kin triic 5-35

May mac, thiet bi 5- 10

Thiet bi quan ljr 3

Phudng tien van tai 5 - 6

Tai san c6 dinh khac 3

Cac khoan lai, 18 Oat sinh khi thanh ly, ban tai san la chenh lech giC(a thu nhap tif thanh ly va gia tri con lai cua tai san va du'dc ghi nhan vao bao cao kat qua hoat Ong kinh doanh.

Tai san co dinh ve hinh va khau hao

Tai sari co dinh ye hinh bao gom gia tri quyen sir dung dat va phan nriem may tinh dudc ghi nhan theo nguyen gia trit gia tri hao men luy ke. Quyen SI:r dyng dat lau dai khong phai trich khau ha Phan mem may tinh dudc trich khau hao theo phu'dng phap &rang thang tren thdi gian ha' dung utc tinh la ba (03) nam.

Bat d§ng san dau o.

Bat dOng san dau tu' cho thue bao gem quyen sir dung dat va tea nha van pheng do T6ng cong t nam giir nham muc Bich thu Idi tCr viec cho thue, dudc trinh bay theo nguyen gia trir gia tri hao men lay ke. Nguyen gia cua bat dOng san dau to du'dc mua bao gom gia mua va cac chi phi hen quan true tiEp nhu' phi dich vu tu' van ve luat phap lien quan, thue trudc ba va chi phi giao dich lien quan khac. Bat deng san dau tu' cho thue du'dc khau hao theo phu'dng phap dudng thang tren thei gian hCru dung u'oc tinh tit 27 - 35 nam.

Bat Ong san dau tu' nam giCr che tang gia the hien quyEn sir dung Tat do Tang cong ty nam nham thu Idi tit viec the tang gia. Bat Ong san dau tu' nam giCr the tang gia du'dc trinh bay theo nguyen gia trit suy giam gia tri. Tang ding ty khong trich khau hao doi vdi bat d'Ong san dau to chid tang gia.

Chi phi xay doing cd ban deo dang

Cac tai san dang trong qua trinh xay citing phut vu muc dich san xuat, cho thue, quan ly hoac cho cac muc dich khac du'dc ghi nhan theo gia gOc. Chi phi nay bao gom cac chi phi can thiet de hinh thanh tai san bao Om chi phi xay lap, thiet bi, chi phi khac c6 lien quan phY hdp vdi chinh sach ke toan cua T6ng tong ty. Cac chi phi nay se du'dc chuyen sang nguyen gia tai san co dinh theo gia tam tinh (neu chu'a co quyet toan du'dc phe duyet) khi cac tai san du'dc ban giao du'a vao sir dung.

Theo quy dinh ve quan ljt dau tu' va xay dy'ng cua Nha nudc, tuy theo phan cap quan ly, gia tri quyet toan cac cong trinh xay dyng cd ban hoan thanh can du'dc cac cd quan ce th5m quyEn phe duyet. Do do, gia tri cuOi ding cua cac cong trinh xay dyng cd ban c6 the thay d6i va phu thuOc vao quyet toan du'dc phe duyet [poi cac cd quan c6 tharn quyen.

15

a TONG CONG TY DAU VA KINH DOANH VON NHA NU'&C

111 THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-SCIC

Cac khoan tra tru'dc dai han

• Chi phi tra tat& dai han bao gom khoan tra tru'dc tien thug van phong va cac khoan chi phi tra trudc dai han khac.

Tien thug van phong thg hign 56 tien thug van phong da dirdc tra trutic. Tien thug van phong tra trutc du'dc phan b6 vao bao cao ket qua host Ong kinh doanh theo phifdng phap dutIng thang

IN tudng itng vai thai gian thug.

Cac khoin phai tra ngu'di ban va chi phi phai tra

Cac khoan phai tra ngu'di ban va chi phi phai tra du'dc ghi nhan cho s6 tien phai tra trong tu'dng lai • quan den hang hoa, dich vu da nhan du'dc khong phu thu6c vac) vigc T6ng tong ty da nhan

du'dc hoa ddn cua nha cung cap hay chaa.

Quji phat trign khoa hoc va cong ngh4

Qu9 phat tri6n khoa hoc va ding nghg dung dg thUc hien cac nhigm vu ve ho trd phat tri6n khoa hoc va ding nghe cua T6ng cong ty, dudc trich hang nam vdi t9 le b5ng 3% thu nhap tinh thug thu nhap doanh nghigp trong nam va dudc ghi nhan vao chi phi tren bao cao kEt qua hoat Ong kinh

11 doanh.

Nam 2019, T6ng cong ty khong thyt hien trich Qu9 phat trign Khoa hoc va cong nghg do T6ng cong ty khong có thu nhap chiu thug thu nhap doanh nghigp.

Ghi nhan doanh thu

Doanh thu ter'c va nhuOn chia

a Doanh thu of c6 tuft va Idi nhuan chia du'dc ghi nhan khi 1-Ong tong ty có quyen nhan c6 tuft

11 va Idi nhuan theo quy dinh cua Chuan mu:c Ke toan Viet Nam va cac quy dinh hien hanh cua B6 Tai chinh.

a 05i yeti c6 phieu nhan du'dc do cong ty c6 ph5n chia c6 tik (chia c6 tot bang c6 phigu) va c6 phieu thu'Ong (c6 phieu nhan dudc khong phai do chia c6 Tong cong ty theo doi s6 lu'dng c6 phieu nhan du'dc tren s6 sach va khong ghi tang khohn dau tit va doanh thu tit host Ong Tong dau to va kinh doanh von.

Doanh thu ti/ban cac khoan dau tu'

Doanh thu ban cac khohn dau tu du'dc ghi nhan vao bao cao ket qua hoat Ong kinh doanh khi phan letri rui ro va Idi ich gan lien vai quyen sd hCtu cac khoan dau tu' do da du'dc chuygn giao cho ngudi mua theo quy dinh cua Quyet dinh 289.

Doanh thu tit ban cat khoan d5u tu' nhan ban giao du& xac dinh theo quy dinh tai Nghi dinh s6 151/2013/ND-CP va Nghi dinh s6 147/2017/ND-CP la sO tien thu du'dc tit ban cac khoan Tau tu' ra

11 ngoai doanh nghigp, kg ca tien da't coc khong phai tra lai cho nha dau tu'. Gia tri von gOc bap nhan cua cac khoan dau tu' du'dc ghi nhan la chi phi tit ban cac khoan dau

Doanh thu Iäí den gtki

■ Doanh thu t:tlai ben gui phan anh cac khohn 15i phat sinh ttt host d6ng tien nguon vein kinh doanh • cua Tang cong ty va du'dc ghi nhan vao bao cao ket qua hoat Ong kinh doanh tren cd so don tich

du'dc xac dinh tren sO du' cac tai khohn tien guy va lai suat ap dung.

a

a 16

11 TONG CONG TY DAU TI! vA KINH DOANH VON NHA NIJGC

U THUYET MINH BAO CAO TAI CHINH RIENG theo) MAU SO B 09-SCIC

11 Ngoai to

• Cac nghiep vu ph& sinh bang cac loci ngoai to du'dc chuyEn er6i theo tj, gia tai ngay ph& sinh nghiep vu. S6 du' cac khoan muc tien to co g6c ngoai to tai ngay ket thtic nam tai chinh du'dc chuySn doi theo tj, gia mua tai ngay nay do ngan hang thu'dng mai ndi T6ng ding ty ano tai khohn ding b6. Chenh lech gia phat sinh va chenh tech ty gia do danh gia lai s6 cac khohn muc tien có geic

• ngoai to du'dc hach toan vao bao cao kEt qua hoat Ong kinh doanh.

• Cac khoan dtt phong phai tra

Cac khoan dcf phong phai tra du'dc ghi nhan khi T6ng ding ty co nghia vy nd hien tai do Wel qua tit mot sit kien xay ra, va T6ng tong ty có kha nang phai thanh toan nghia vu nay. Cac khoan du'

11 phong du'dc xac dinh tren cd tfac tinh dm Ban Gam d6c ve cac khoan chi phi can thiet des' thanh toan nghia vu nd nay tai ngay kSt thCic nam tai chinh.

Qui(' tien lu'dng

T6ng ding ty tam trich qu9 tier) lu'dng hang nam can cif theo Wang clan tai ThOng tif s6 16/2018/TT- • BLDTBXH cua 136 Lao dOng - Thu'dng binh va )(a hOi ban hanh ngay 12 thang 10 nam 2018 ye Wang

dan quan ly lao dOng, tien lu'dng, thu lao, tien thu'ang d6i vdi ngudi lao dOng va ngudi quan ly cua T6ng ding ty Dau va Kinh doanh von nha rafeic. SO lieu cu6i cOng cua Quy tien lacing se du'dc phe duyet bdi Uy ban Quan ly von nha nu& tai doanh nghiep.

Von dau to' cue chic se( hail B

Vein au tu' cua chu so hau du'dc hinh thanh tit nguon sau: II ...-- ..--

(i) Vein Nha nudc cap tru'c tiep bang den ho5c tai san; Q.0 s--. M (ii) Von tiep nhan theo gia trj s6 ke toan tit cac doanh nghiep nhan chuySn giao theo quy dinh tai C(

a Dieu 7 Nghi dinh s6 151/2013/ND-CP va Dieu 6 Nghi dinh s6 147/2017/ND-CP; )E (iii) Von b6 sung tit qu9 dau tit phat trign theo quy dinh cua phap luat; VI:

II (iv) Cac nguon tai trd khong hoan lai; ?N.. vG

a (v) Cac nguOn von khac có ngui5n g6c tif Nha nu'Oc.

Trich 14p cac quy

• T6ng ding ty thtfc hien trich lap cac quy theo guy& dinh cua Hoi (long Thanh vien va theo quy dinh tai Nghi dinh s6 151/2013/ND-CP ngay 01 thang 11 nam 2013, Nghi dinh s6 147/2017/ND-CP ngay

■ 25 thang 12 nam 2017, Nghi dinh so 91/2015/ND-CP ngay 13 thang 10 nam 2015, Nghi dinh s6 32/2018/ND-CP ngay 08 thang 3 nam 2018 va Quyet dinh 289:

II • Trich tol da 30% vao Qu9 dau tu' ph& tri6n do Tang ding ty; ;-

11 • Trich 15p qu9 khen thudng, phut Idi cho nguti lao dOng cua T6ng cony ty; :

II . Trich qu9 thutng Ngu'efi quan ljr T6ng ding ty; ) • Ldi nhuan con lai sau khi trich 15p cac qu9 cua T6ng ding ty (dau tu' Oat trign; khen thu'ang,

111

phut Idi; thuOng ngtiOi quan Ij, Tang ding ty) Op ye ngan sach nha nu'Oc.

U Thue

Thud thu nhap doanh nghiep thE hien tong gia trj cua s6 thud phai tra hien tai va s6 thud hoan lai.

SO thud phai tra hien tai du'dc tinh dila tren thu nhap chiu thud trong nam. Thu nhap chiu thud khac veil 'di nhuan Mr& thud du'dc trinh bay tren Bao cao kEt qua hoot Ong kinh doanh vi thu nh5p chiu thus khOng bao gom cac khoan thu nhap hay chi phi tinh thud hoc du'dc khau trif trong cac nam khac (bao gom ca 18 mang sang, n'Eu co) va ngoai ra khong bao gom cac chi tieu khong chiu thud

111 hoac khong du'dc khau trif.

• 17

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TONG CONG TY DAU TY VA KINH DOANH VON NHA Ntfot THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo) MAU SO B 09-SCIC

Thue thu nhap hoan lai du'dc tinh tren cac khoan chenh lech giifa gia tri ghi s6 va cd sa tinh thue thu nhap cua cac khoan muc tai san hoac cong nd tren bao cao tai chinh rieng va du'dc ghi nhan theo phu'dng phap Bang can dol ke toan. Thue thu nhap hoan Iai phai tra phai duck ghi nhan cho tat ca cac khoan chenh lech tam thai con tai san thue thu nhap hoan Iai chi du'dc ghi nhan khi chat than co do Idi nhuan tinh thue trong tu'dng lai de khau trif cac khoan chenh lech tam thai.

Thue thu nhap hoan lai dudc xac dinh theo thue suat du' tinh se ap dung cho nam tai san dudc thu Kai hay nd phai tra diidc thanh town. Thue thu nhap hoan lai dudc ghi nhan vao Bao cao ket qua hoat Ong kinh doanh va chi ghi vao v6n chu sa hiYu khi khoan thuE do di lien quan den cac khoan muc dudc ghi thang vao von chO so hi:Tu.

Tai san thue thu nhap hoan Iai va nd thuE thu nhap hoar, Iai phai tra dudc 1)0 trif khi T6ng ding ty co quyen hdp phap dE ba trif giCia tai san thuE thu nhap hien hanh vai thug thu nhap hien hanh phai n6p va khi cac tai san thue thu nhap hoan lai va nd thue thu nhap hoar' !pi phai tra lien quan tai thuE thu nhap doanh nghiep dudc quan ljt boi ding mot cd quan thue va Tong cong ty co clif dinh thanh town thue thu nhap hien hanh tren cc: so thuan.

T6ng cong ty khong ghi nhan thue thu nhap doanh nghiep hoan Iai do khong có cac khohn chenh lech trong yEu giCia gia tri ghi s6 cua cac khoan muc tai san hoac cong nd tren bang can d6i katoan va cd sa tinh thue thu nhap doanh nghiep tai ngay 31 thang 12 nam 2019.

Viec xac dinh thuE thu nhap cua T6ng ding ty can cif vao cac quy dinh hien hanh ve thuE. Tuy nhien, nhOng quy dinh nay thay d6i theo titng thin ky va viec xac dinh sau ding ve thue thu nhap doanh nghiep tay thu6c vao '

TONG LONG TY DAU TL VA KINH DOANH VON NHA Nlrot THUYET MINH BAO CAO TAI CHINH RIENG (Tie-p theo) MAU SO B 09-SCIC

7. PHAI THU HOAT ONG DAU TU TAI CHiNH

S6 cu6i nam S6 dau nam

VND VND

Phai thu tien I i dau tif tai chinh 625.921.926.057 517.123.815.124

Phai thu ye c6 tuft, loi nhuan chia 783.649.227.591 753.887.999.951

1.409.571.153.648 1.271.011.815.075

8. CAC KHOAN PHAI THU KHAC

S6 cuoi nam S6 dau nam

VND VND

Phai thu tit c6 phan hoa 31.510.846.088 29.455.896.088

Cac khoan phai thu khac 6.589.486.401 5.672.085.498

38.100.332.489 35.127.981.586

19

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TONG CONG TY DAU TU' VA KINH DOANH VON NHA NU& THUYET MINH BAO CAO TAI CHINH RIENG theo) MAU SO B 09-SCIC

10. TANG, GIAM TAI SAN Co DINH

NGUYEN GIA

Vo HINH

Quyin Sit dung dat

Phan mam may tinh Tang

VND VND VND

S6 du dau nam 147.783.558.760 4.258.753.032 152.042.311.792

So du' cuai nam 147.783.558.760 4.258.753.032 152.042.311.792

GIA TRI HAO MON LUY KE

SO chi dau nam 2.604.209.431 2.604.209.431

Khau hao trong nam 1.067.300.984 1.067.300.984

SO' du' cudi nam 3.671.510.415 3.671.510.415

GIA TRI CON LAI

Tai ngay dau nam 147.783.558.760 1.654.543.601 149.438.102.361

Tai ngay cuai nam 147.783.558.760 587.242.617 148.370.801.377

11. TANG, GIAM BAT DONG SAN DAU Tit

Khoan muc S6 dau nam Tang trong nam Giam trong [lam SO cu6i !lam

a) Bat Ong san &au tucho thus

VND VND VND VND

Nguyen gia 37.356.213.641 37.356.213.641

- Nha va quyen sit dung dat 37.356.213.641 37.356. 3.641

Gia tri hao man lay ke 6.827.398.664 1.286.737.063 8.114.13 727

- Nha va quyen sit dung at 6.827.398.664 1.286.737.063 8.114.h 727

Gia tri con 4i 30.528.814.977 (1.286.737.063) 29.242.07 .914

- Nha va quyen sitdung dat

b) Bat clang san dau trt chd tang gia

30.528.814.977 (1.286.737.063) 29.242. 7.914

Nguyen gia 110.310.806.195 - 110.310.806.195

- Quyen dung dat (I) 110.310.806.195 - 110.310.806.195

T6n that do suy giam gia tri

- Quyen sit dung dat

Gia tri can lai - 110.310.806.195 - 110.310.806.195

- Quyen sir clung dal - 110.310.806.195 - 110.310.806.195

(i)

B5t Ong san ciau tu' tang trong nam la do phan loaf !pi tCt khoan dau khac, tu'dng img la gia tri quyen sit dung dat T6ng cong ty tam thing gop vein dau tu' theo quyet dinh cua I-16i Ong Thanh vien T6ng cong ty.

T6ng cong ty khong thut hian trick khau hao d6i vdi bat Ong san dau chd tang gia theo quy dinh hian hanh.

Theo quy dinh tai Chuan mu'c ke" toan Vist Nam s6 05 - Bat Ong san day tu', gia tri hdp lY cila bat Ong san dau tu' tai ngay 31 thang 12 Warn 2019 can du'dc trinh bay. Hi'an tai, T6ng ding ty dang trong qua trinh xac dinh gia tri hdp lY cua cac bat Ong san dau

21

TONG CONG TY DAU TUvA KINH DOANH VON NHA Ntiot THUYET MINH BAO CAO TAI CHiNH RIENG (Ties, theo) MAU SO B 09-SCIC

12. CAC KHOAN DAU TU. TAI CHiNH DAI HAN

S5 cuEii nam SO (Tau nam

Gia goc cua cac khoan clau tu' bao Om:

VND VND

Vein gop tai cac dog ty c6 phan da niern yet 5.280.142.250.773 5.465.156.418.773 Von gop tai cac cong ty c6 phan chu'a niem yet

1.262.667.962.392 4.352.618.487.122

Trai phieu 100.000.000.000 5.100.000.000.000

Khac 1.246.610.546.180 1.035.674.059.461 7.889.420.759.345 15.953.448.965.356

Du phang giam gia dau tu'tai chinh dai han (60.913.642.515) (190.340.186.851)

7.828.507.116.830 15.763.108.778.505

13. CHI PHI TRA TRUOC DAI HAN

SO cu5i nam SO

31

1.2

73.7

69

3.3

10

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67

3.62

1.67

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6

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1.67

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550.

506.

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3.42

1.85

0.86

1.99

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3.4

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0.8

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2.40

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a TONG CONG TY DAU Tu. VA KINH DOANH VON NHA NUO'C THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo) MAU SO B 09-SCIC

U 15. CAC KHOAN PHAI TRA, PHAI NOP NGAN HAN KHAC

11 S5 cueii nam S6 au nam

111 VND VND

Nhan dat coc mua c6 phan 16.173.609.044 2.109.013.382

Cac khoan phai tra khac 9.646.210.475 4.055.081.825

25.819.819.519 6.164.095.207

16. VON DAU TU CiJA CHC1 So' HOU

V6n dieu la du'pc duyat cia T6ng tong ty theo quy dinh tai Nghi dinh s6 148/2017/ND-CP ngay 25 thang 12 nam 2017 c6a Chinh phi la 50.000 ty VND. Von au tu' cOa chi sd hiTru da g6p vao T6ng ding ty tai ngay 31 thang 12 nam 2019 la 33.199.104.733.245 VND (ngay 31 thang 12 nam 2018: 26.042.099.603.635 VND).

111 17. DOANH THU HOAT DONG DAU VA KINH DOANH VON

■

18. CHI PHI HOAT DONG DAU TU' VA KINH DOANH VON

Nam nay Nam tru'Oc

E vi /

. VND VND

Gia g6c cac khoan dau tu' da ban 82.448.670.000 2.616.795.821.000

Chi phi nhan vien 4.491.384.857 63.241.541.774

Trich lap di" pheng Om gia Mu tit 2.411.029.900.976 205.249.240.099

Chi phi dich vu mua ngoai 7.551.029.069 5.192.264.508 ---, Cac chi phi khac 5.291.737.767 4.876.096.628

2.510.812.722.669 2.895.354.964.009

19. a

CHI PHI QUAN Li' DOANH NGHIEP

N5m nay N5m tru'oc < T VND VND

Chi phi nhan vien guar' IY (i) 92.376.464.937 41.234.767.751

Chi phi ding cu, do ciiing 746.966.750 472.358.501

Chi phi khau hao tai san c6 dinh 3.399.872.354 4.661.165.413

Thug, phi, va la phi 176.723.002 84.461.681

Chi phi dich vu mua ngoai 45.713.805.830 43.471.809.432

Chi phi khac 20.002.728.512 207.407.967.351 Thong (16: trich Quy% phat trier) khoa hoc va tong ngh 0

186.945.801.405

Inch lap/(Roan nhap) dot phong phai thu kho doi

340.308.530 (200.303.825)

162.756.869.915 297.132.226.304

24

11

Nam nay Nam tru'ac 111

VND VND

11 Doanh thu tit co tac va 'Pi nhuan difcic chic 4.422.698.817.783 3.477.503.873.098

II Doanh thu Us' ban cac khoan Mu tu' 314.246.321.550 7.693.212.425.150

Doanh thu rai tian 01 va lai clau tif trai phiau 2.029.980.162.940 1.528.794.836.388

II Doanh thu khac 10.575.723.004 9.831.807.172 6.777.501.025.277 12.709.342.941.808

11

111

11

11

•

111

11

.

11

TONG CONG TY DAU vA KINH DOANH VON NHA NY& ■ THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-SCIC

(I) Tang cong ty phan b6 chi phi nhan vien quan khoan muc "Chi phi quan Ijr doanh nghiep" sang khoan muc "Chi phi host Ong dau tu' kinh doanh von" theo tieu thitc doanh

11

thu ban cac khoan dau tu'. Nam 2019, doanh thu ban cac khoan Clau tu'th5p nen phan Idn khoan chi phi nhan vien quan Ijr du'dc trinh bay tai khoan muc "Chi phi quan ly doanh nghiep".

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20. THUE THU NHAP DOANH NGHIEP ("TNDN")

Nam nay Nam tru'ac

VND VND

wi nhuan tru'ac thud 4.104.663.125.859 9.523.086.307.235 Thu nhap khong chiu thud (4.422.698.817.783) (3.480.814.269.365)

Chi phi khong du'dc kh5u trif 8.510.062.725 2.308.874.230

Thu nli4p chiu thud 6.044.580.912.100

Thud suit thong thu'dng 20% 20%

Chi phi thud- thu nhap doanh nghiep tinh tren thu nhap chiu thud nam hien hanh

1.208.916.182.420

Dieu chinh chi phi thud" TNDN ct:ia nam trudc vao chi phi thud" TNDN hien hanh nam nay (i)

264.389.351 -

Thud thu nhap doanh nghiep 264.389.351 1.208.916.182.420

(I) Khohn thud TNDN nam trudc dieu chinh theo phe duyet guy& toan tien lu'dng nam 2018 ■ dia Uy ban Quan vOn nha nudc tai doanh nghiep.

21. NGHIEP VU vA SO DU' Vol CAC BEN LIEN QUAN

11 Ben lien quail dia T6ng cong ty la cac ddn vi c6 vOn cfau tu' a:J.3 T6ng cong ty tinh den ngay 31 thang 12 nam 2019.

■ Trong (lam, TOng cong ty cla có cac giao dich chi; ye-u sau voi cac ben lien quan:

■

Nam nay Nam tru'oc

Cac cong ty con

VND VND

Nhan ban giao va gop van vao cac cong ty con 6.756.702.340.000 3.525.814.990.000

111 Cac cong ty lien ket Nhan ban giao va gop von vao cac cong ty ■

ket lien

• Cac cong ty con va cong ty lien Wet

405.564.920.000 496.160.310.000

Doanh thu of co tuc va Idi nhuan du'dc chia 4.160.352.204.557 3.166.208.881.532

1111 SO du' chu ye"u vdi cac ben lien quan la gia tri clau tu' vao cac cong ty con, cong ty lien ket tiaP nh'On chuyen giao ye phai thu co Nit tai ngay kat thew' nam tai chinh nhu'sau:

• S6 cuel nam S6 d'au nam

II VND VND Dau tu' vac) cong ty con 1.850.147.379.207 4.904.895.930.000

III fiau U./ vac) ding ty lien ket 3.862.002.107.705 4.001.697.728.773

11 Phai thu co tut 738.366.672.820 731.212.994.480

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TONG CONG T D'i:U TU

KINH DOAN VON

0 CONG TY TNHH

Nguyen Thi Phuting Thao Ngu'ai lap bleu

va Tri Thut Ke toan tru'Ong

Nguyen Chi Thanh T6ng Giam deic

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TONG CONG TY fall TY VA KINH DOANH VON NHA NUO'C THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo) MAU SO B 09-SCIC

22. SU' KIEN SAU NGAY KET THUC NAM TAI CHiNH

Khong c6 ski kian nao phat sinh sau ngay kat thUc narn tai chinh c6 anh Wang trong yeu hoac c6 the gay anh hu'ong trong yeu dart hoat Ong cOa T6ng ding ty va kat qua host d6ng kinh doanh cCia T6ng ding ty yeu cau phai dieu chinh hoac trinh bay trong bao cao tai chinh riang.

Ngay 30 thang 3 nam 2020

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