CONG TY CP DT PT DO THI VA KCN SONG DA Toa nha SUDICO, thriyng Me Tri, phtrarng My Dinh 1, pan Nam Tir Liem, Ha NOi

BANG CAN DOI Kt TOAN - HOP NHAT Ngay 31 thang 12 nam 2015

(Theo Thong tu. 200/2014/TT-BTC)

Tai san MA so ThuyOt

minh S6' cuOi ky SO dAu nam

Klil

A. Tai san ngin ham 1. Tidn va cac khocin twang clwang tien

1. Tien

2. Cac khoan ttrcrng throng tien Ddu tw tai chinh ngan han

1. Chang khoan kinh doanh

2. Dv phong giam gia chirng khoan kinh doanh

3. Dau to nam gia• den ngay ciao han Cac khothn phai thu

1. Phai thu ngan han cua khach hang

2. Tra trutc cho ngtroi ban ngan han

3. Phai thu nOi b0 ngan han

4. Phai thu theo tien d0 ke poach hop d6ng xay dung

5. Phai thu ve cho vay ngan han

6. Phai thu ngin han khac

7. Dtr phang phai thu ngan han kho dal

9. Tai san thieu ch& xir 1y

IV. Hang ton kho

1. Hang ton kho

2. Du phony Siam gia hang ton kho

V. Teti san ngan han khac

1.Chi phi tra truac ngan han

2. Thue GTGT dtroc khau trir

3. Thue va cac khoan khac phai thu Nha mak

4. Giao dich mua ban lai trai phieu Chinh phu 5. Tai san ngri han khac

B. Tai san dai han

1. Cdc khoan phai thu dai han

I. Phai thu dai han dia khach hang

2. Tra Mr& cho ngtrai ban dal han

3. Von kinh doanh a dun vi trkrc thuOc

4. Phai thu not b0 dai han

5. Phai thu ve cho vay dai han

6. Phai thu dai han khac

7. Du plion phai thu dai han kh6 doi

11. Tai san co clinh

1. Tai san c6 dinh httu hinh

- Nguyen gia

- Gia tri hao man lily ke

2. Tai san c6 dinh thue tai chinh

- Nguyen gia

- Gia tri hao man lily ke 3. Tai san c6 dinh v8 hinh

- Nguyen gia

- Gia tri hao mon lily Ice

100 110

111

112

120

121

122

123

130

131

132

133

134

135

136

137

139

140

141

149

150

151

152

153

154

155

200 210

211

212

213

214

215

216

219

220

221

222

223

224

225

226

227

228

229

4

6

7

8

9

10

it

7

1 2

13

3,683,579,463,223 105,379,643,389

105,379,643,389

98,779,220,000 119,892,600,000

(21.113,380,000)

682,663,480,291 754,832,320,504

46,881,398,797

21,474,337,321

(140,524,576,331)

2,722,776,600,031 2,770,044,415,954

(47,267,815,923)

73,980,519,512 18,736,822,030

2,799,443,208

220,142,705

52,224,111,569

2,058,949,381,141 34,908,168,735

34,908,168,735

62,926,016,440 55,135,975,674

103,796,669,627

(48,660,693,953)

7,790,040,766

8,726,262,051

(936,221,285)

3,216,846,427,107 143,378,027,914

143,378,027,914

52,209,600,000

170,644,200,000

(1 18,434,600,000)

242,442,214,879 327,501,121,37

42,260,582,0

10,185,060,933

(137,504,549,491)

2,694,862,591,388 2,742,130,407,311

(47,267,815,923)

83,953,992,926 17,113,029,117

8,328,885,104

402,490,397

58,109,588,308

2,202,980,566,808 34,971,263,535

34,971,263,535

70,033,600,595 62,052,263,473

101,505,007,809

(39,452.744,336)

7,981,337,122

8,726,262,051

(744,924,929)

54.

1* \\I„

III. Brit Ong san ddu tar

- Nguyen gia

- Gia tri hao man lily ke

230

231

232

14 3,279,017,794

4,314,497,098

(1,035,479,304)

IV. Till salt dd dang dai han 240 1,611,794,744,667 1,717,308,322,974

I. Chi phi san xuAt, kinh doanh da dang dai han 241 1,592,664,622,179 1,669,287,081,942

2. Chi phi xay dung co ban do . dang 242 19,130,122,488 48,021,241,032

V. Datt tar tai chinh dai han 250 I 6 337,182,450,907 366,323,186,122

1. D'Au to vao cong ty con 251

2. DAu to vao cong ty lien ke't, lien doanh 252 136,445,783,758 142,029,782,505

3. DAu to gap von vao don vi khac 253 265,677,970,000 255,677,970,000

4. Du. phong Tau to tai chinh dai han 254 (64,941,302,851) (31,384,566,383)

5. DAu to nAm gia. cie'n nay dao han 255

VI. Tat son dai han khac 260 12,138,000,392 11,065,175,788

1. Chi phi tra truac dai han 261 17 1,273,078,338 656,996,255

2. Tai san thud thu nhAp hoan lai 262 10,864,522,054 10,407,779,533

3. Thiel bi , vat Ur, phu tong thay the dai han 263

4. Tai san dai han khac 268 400,000 400,000 VII. Lai thi thtrang mai 269

15' )NG

Tong cong tai san 270 5,742,528,844,364 5,419,826,993,915 IPH41 THI

ANG N AG I

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Ngutm yen MA se Thuyet

minh Se cu ei kjr Se din nam

A. Ng phai tra 300 3,755,759,647,559 3,653,905,916,589 I. Ng . nein han 310 3,019,414,835,988 2,893,241,922,834

1. Phai tra nguai ban ngin han 311 17 110,951,628,897 108,001,070,930

2. Ngtrai mua tra tiSn truac ngAn han 312 19 98,684,317,927 79,854,124,683

3. Thus va cac khoan phai nap Nha rank 313 20 140,919,860,247 218,909,467,586

4. Phai tra ngtrai lao clang 314 22,268,357,970 26,700,781,421

5. Chi phi phai tra ngAn han 315 21 1,318,890,248,157 1,128,883,450,998

6. Phai tra nal ba ngin han 316

7. Phai tra then tin do ice hoach hap clang xay dung 317

8. Doanh thu chtra thuc hien ngan han 318

9. Phai tra ngan han khac 319 22 261,696,781,167 230,201,949,848

10. Vay va nq thud tai chinh ngan han 320 23 1,031,523,141,548 1,062,532,592,629

11. Du phong phai tra ngAn han 321

12,_Quy khen thuang pink lai 322 34,480,500,075 38,158,484,739

13. Quy binh on gia 323

14. Giao dich mua ban lai trai phieu Chinh phu 324

II. No. dal han 330 736,344,811,571 760,663,993,755

1. Phai tra ngtrai ban dai han 331

2. Ngtrai mua tra Wen truac dai han 332 193,380,600,481 193,380,600,481

3. Chi phi phai tra dai han 333

4. Phai tra not ba ve van kinh doanh 334

5. Phai tra not ba dai han 335

6. Doanh thu chum thuc hien dai han 336 25 970,419,411 896,380,148

7. Phai tra dai han khac 337 22 362,287,473,408 237,831,861,380

8. Vay va ng thud tai chinh dai han 338 24 178,107,294,436 328,107,294,121

9. Till phieu chuyen dai 339

10. Co phieu tru dai 340

LAP BIEL]

NguyL Thi QuSmh

1 I . Thu6 thu nhap hoan lai phai tra 341

12. Dv pill:mg phai tra dai han 342 1,599,023,835 447,857,625

13. WS% phat triL khoa hoc va ding ngh 343

B. Win chti so. him 400 26 1,973,181,895,791 1,752,006,122,712

1. Von chaff so' 410 1,973,181,895,791 1,752,006,122,712

1. V6n dau to cua chit' sd. huru 411 1,000,000,000,000 1,000.000,000,000

- Co phi'L ph6 thong cd quy6'n biL quy6t 411a 1,000,000,000,000 1,000.000,000.000

- Co phi6u txu crai 41 lb

2. Th'ang du. von co phan 412 219,017,196,787 219,017,196,787

3. QuyIn chon chuy'L d6i trai phiL 413

4. V6n khac cua cha sa hiru 414

5. Co phiL qu9 415 (61,161.904,650) (61,161,904,650 )

6. Chenh Iech danh gia 1ai tai san 416

7. Chenh 1411 ty Eia h6i doai 417 77,724,805 77,724,805

8. Quj, (tau to phat triL 418 749,086,734,305 749,039,995,568

9. Qu'y h6 tra sap x6p doanh na.114 419

10. Quji khac thu6c von chi] sd hau 420 7,523,041,519 7,523,041,519

11. Loi nhuCtn sau thu diva phan phi 421 58,639,103,025 (162,489,931,317)

12. Ngu6n von dau tu. xay dung co ban 422 ;11EN

II. Nguan kinh phi va guy khac 430 .1f)

1. Nau'On kinh phi 431

2. Ngu6n kinh phi da hinh thanh TSCD 432

C. Ltyi ich cua co dung thieu so 439 27 13,587,301,014 13,914,954,614

Tong Ong Nguem vein 440 5,742,528,844,364 5,419,826,993,915

Ha 1Voi, ngay 75 thcing 02 175177 2016

Kit TOAN TRIJONG 4, TONG GIAM DOC CONG TY

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CONG TY CP DTPTDT & KCN SONG DA

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BAO CAO KET QUA KINH DOANH - HqP NHAT Qu57 IV nam 2015

STT DIEN GIAI Thuyet

mine

QUY IV LUY ICE T[r tau NAM DEN

CUD] QUY NAY

Nam nay Nam till* Nam nay Nam trt•k

1 Doanh thu bin hang va cung cap Bich vy 28.1 386,451,157,220 1,141,839,891,927 855,392,559,052 1,226,571,930,946

2 Clic khan giant trir 28.1 29,971,582 - 111,840,075 510,167,988

3 Doanh thu than bin hang vi cung cap dich vy (1-3) 386,421,185,638 1,141,839,891,927 855,280,718,977 1,226,061,762,958

4 Gia yen hang bin 28.3 169,294,390,587 839,629,313,829 524,415,288,995 892,866,767,001

5 Lqi nhan get) bin hang va cung cap dich vy(10-11) 217,126,795,051 302,210,578,098 330,865,429,982 333,194,995,957

6 Doanh thu hoat deng tai chinh 28.2 937,409,986 1,096,228,647 6,420,123,782 12,170,474 '

7 Chi phi tai chinh 28.4 (529,555,786) 20,354,611,145 (60,455,115,772) 32,932,512r * •

12,784,123, , 'Trong ad: Liii vats phai tra (2,839,792,772) 7,724,60 7,133 8,8 71,528

8 Chi phi bin hang 2,216,673,195 186,410,278 7,418,599,462 1,121,110,538

9 Chi phi (wan 15, doanh nghiep 47,129,939,914 98,848,850,028 88,543,153,177 148,700,227,960

10 Li•i nhan than tir hoat deng kinh doanh 169,247,147,714 183,916,935,294 301,778,916,897 162,611,622,941

11 Thu nhap khic 28.5 26,078,182 5,464,353,227 31,028,182 55,626,360,829

12 Chi phi khic 28.5 11,342,370,307 4,624,275,607 11,669,936,597 4,743,823,688

13 Ly'i nhan khic (31-32) (11,316,292,125) 840,077,620 (11,638,908,415) 50,882,537,141

14 PhAn trki ho418 trong cling ty lien kit, lien doanh (1,236,526,588) (19,722,790,196) (3,235,978,758) (21,859,992,487)

15

16

TAng Iqi nhuen Mitt thue(30+40+45) 156,694,329,001 165,034,222,718 286,904,029,724 191,634,167,595

Chi phi thug thu nhep hien hank 43,048,022,110 53,390,924,505 65,054,742,4 79 53,3 64,913,925

I7 Chi phi thug thu nhep hodn 19i (456,742,521) (214,484,255) (456,742,521) (214,484,255)

18 Lci nhan sau thus (50-51-52) 114,103,049,412 111,857,782,468 222,306,029,766 138,483,737,925

19 1,0 nhuen sau thug oda co' clang khong kiln: soot 1,354,049,587 (16,243,646,114) 821,384,3 74 (1 7.911,345,274)

20 Loi nhuen sau thug ctia Cong ty Mg (60-61) 112,748,999,825 128,101,428,582 221,484,645,392 156,395,083,139

21 Lai co. ban tren co phieu 1,138 1,293 2,236 1,579

22 Lai suy Om trill cl, phieu

Ha 1V0i, ngay A 5- Mang 02 nam 2016

TONG GIAM DOC CONG TY 1399 4

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BAO CAO LU'U CHUYEN TIEN TE HOP NHAT

Quj5 IV nom 2015

Chi tieu Thuyk

minh

Luy ke tir dAu nam an cu61 qujr nay

Nam nay Nam tru•o'c

I. Lull chu34n tin tir hot Ong kinh doanh ...

1. Ping Icei nhuhn/(18) &t•ot thut ... 286,904,029,724 191,634,167,595

2. KhAu hao va khau trir tai san co Binh (bao Om phan b8 lai the thucmg mai)

. 9,364,931,407 9,803,681,229

3. Cac khoan du phong ... 31,794,596,839 113,630,644,928

4, Chant) lech tj/ gia hoi doai ... 1,281,389,313 ..:-:

335,831,022 ,

5. LW tir hog dOng dAu to va thanh 13'/ tai san co dinh ... (14,926,584,983) 18,183,822,185 "

i

6. Chi phi lai vay 12,784,123,833'

8. lAyi nhuhn/(18) tir hot aging kinh doanh tru .6.c thay deli win lu•u dOng 314,418,362,300 346,372,270,792 : '

9. TAng/giam cac khoan phai thu ... (433,532,696,560) (8,740.019.930)i

10. Tang/giam hang ton kho 93,636,746,643 474,014,545,170

11. Tang/giam cac khoan phai tra (khong ke lai vay phai tra, thue TNDN phai nap)

201,668,240,798 317,929,130,411

12. Tang/giam chi phi tra till& (4,603,127,509) 6,584,676,252

13. Tien lai vay da tra (411,531,827,246)

14. Thue thu nhap doanh nghiep cia nap (79,019,027,772) (6.950,595,292)

15. Tien thu khac cho hog dOng kinh doanh 0

16. Tien chi khac cho boat Tang kinh doanh (1.433.746,970)

20. Lull chuytn tin thuAn th ./(sh. dung vao) host Ong kinh doanh ... 92,568,497,900 716,244,433,187

IL Lull chuyeln tin thuAn tir host dOng du tu. ...

21. Tien chi mua sin, xay dung TSCD va tai san dai han khac ... (5,549,414,762) (2,420,428,410)

22. Tien thu tir thanh 1S/, nhuang ban TSCD va tai san dai han khac ... 40,000,000,000 5,456,660,000

23. Tien chi cho vay, mua cac ding cu nq dm dan vi khac (10,001,100,000)

24. Tien thu hlii cho vay, ban lai ding cu nq dm don vi khac

25. Tien chi dau to g6p von vao dun vi khac/Tien chi a mua cac ding ty con, Mir di tin thu ve ••• (100,000,000)

26. Tien thu Woi du tir gop von vao dan vi khac/ban cong ty con ... 19,074,608,000 35,403,479,745

27. Tien thu lai cho vay, c8 tirc va lai nhu5n &roc chia ... 7,408,364,103 2,036,756,305

30. Lull chuytn tien thuAn tir/(sh.dyng vao) hot Ong dAu tu. ... 50,832,457,341 40,476,467,640

III. Lull chuytn tin tir hot do, ng tai chinh ...

31. Tien thu tir phat hanh c6 phieu, nh5n gop von dm chic sa hOu/Nhan gOp von dm c8 clang thieu s6

32. Tien chi tra yen gop cho cac chu sa him, mua lai c6 phieu dm doanh nghiep da phat hanh

33. Tien vay ngin han, dai han nh5n &rot ... 5,235,000,001

34. Tien chi tra no g8c vay ... (180,509,450,766) (712,839,157,927)

Nguygn Thi Qt.dmh TrAn Viet Dung

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35. Ti'n chi tra ng the tai chinh

36. Co tac, lgi nhuan da tra cho chi) so . hiTru dia cons ty rne/C6 titc, igi

nhuan cid tra cho CO Sang thiL s6 ... (889,889,000)

40. Lu•u chuyin ti'C'n thuAn tir/(ser dung vao) host thing tai chinh ... (181,399,339,766) (707,604,157,926)

50. Lu•u chuy& ti'en thuAn trong ky ... (37,998,384,525) 49,116,742,901

60. Titn va tt••ng du•o -ng tin &Au ky ... 143,378,027,914 94,261,285,013

61. Anh hu•6-ng dm thay d6i ty gia h6i doai quy d6i ngoai q ...

70. Titn va twang du-o-ng tin cutii ky 105,379,643,389 143,378,027,914

Hal ■10i, ngay/15 thang 02 neirn 2016

LAP BIELI

ICE TOAN TRU'ONG

TONG GIAM DOC CONG TY

gac

CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIEP SONG DA Qui') IV nam 2015

Dia chi: Tim nha SUDICO, dirgng Me Tri, phirgng My Dinh I, quail Nam TU . Liern, Ha NiO

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Quji IV nam 2015

1. DAC DIEM HOT BONG CUA CONG TY

Hinh th•c so' him van

Cong ty Co phan Dau Phat trien D6 thi va Khu C6ng nghiep S6ng Da ("Cong ty") la met cong ty c6 phan dirge

thanh 14p theo Lust Doanh Nghiep dm Viet Nam theo Giay chang nhan dang ky kinh doanh s6 0103002731 do SO Ke hoach va dau to thanh phe Ha Nei cap vao ngay 8 thang 8 nam 2003, va Gidy chimg nhan clang ky kinh doanh Dieu chinh Van 9 s6 0101399461 ngay 11 Mang 8 nam 2014.

Linh vwc, nganh nght kinh doanh:

Kinh doanh bat deng san;

Kinh doanh cac dich vu bat long san;

Kinh doanh khai tilde cac dich vu va nha a, khu dO Chi va khu cong nghiep;

- Tu. van, dau tu, lap va thirc hien cac du. an &au to xay dung, kinh doanh nha a, khu do thi va khu cong nghiep; va

- Ttr van thiet ice Icy thuat, quy hoach chi ti6t khu do thi va khu cong nghiep, tir van thiet ke cong trinh clan dung, cong

nghiep.

C6ng ty co tru s6 chinh theo clang ky kinh doanh tai TOa nha SUDICO — &rang Mg Tri, phirong My Dinh 1, qu'an Tir Liem, thanh phe Ha N6i, Viet Nam.

CAu true doanh nghi0

Cong ty có 4 don vi true thu'Oc, bao gam:

Ban quan ly cac du an do thi khu virc Ha Nei

San giao dich bat ctOng san Sudico CN An Khanh - Cong ty Co phan dau tir phat trien do thi va KCN S6ng Da CN Quang Ninh - COng ty Co phan dau tir phat trien d6 thi va KCN Song Da

Cong ty có 8 cong ty con, bao gdm:

Cong ty TNHH met thanh vier' Sudico Tien Xuan

Cong ty TNHH Sudico Thang Long Cong ty Co phan Dich vu Sudico C6ng ty Co phan Sudico Mien Trung

C6ng ty Co phan Sudico Flea Binh C6ng ty TNHH Sudico Mien Nam

C6ng ty Co phan Vat lieu Xay dung va Dau tu . Phat trien Sudico

Cong ty Co phan Sudico Ha Long

2. CO SO TRiNH BAY

2.1 Chu an miry vet TM thang ka loan ap dung

Cac bao cao tai chinh hop nhat quy IV dm COng ty va cac cong ty con ("Cong ty") dirge trinh bay lAng ding Viet Nam

("VND") phi hgp vii Che dO Ke toan Viet Nam va Chuan mi rrc Ke toan Viet Nam s6 27 — Bao cao tai chinh quy IV va

cac Chuan mire Ke toan Viet Nam khac do BO Tai chinh ban hanh theo: Quyet dinh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh ben Chuan mgc Ke toan Viet Nam

(Dot 1); Quyet dinh se 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ve viec ban hanh sau Chuan mire Ke toan Viet Nam

(Dot 2);

1

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHiNH HOP NHAT VA KHU CONG NGHltP SONG DA Qui") IV nam 2015

Dia chi: T6a nha SUDICO, &Ong Me Tri, phuOng My Dinh I, quan Nam Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Quj IV nam 2015

Quyet dinh so 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ve viec ban hanh sau Chuan muc Ke toan Viet Nam

(Dot 3); Quyet dinh so 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ve viec ban hanh sau ChuAn mind Ke toan Viet Nam (Dat

4); va Quyet dinh s6 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh b6n Chuan mire Ke toan Viet Nam

(091 5). Bang can dOi ke toan hap nhat quy IV, bao cao ket qua hoat Ong kinh doanh hap nhit guy IV, bao cao hru chuyen tien

tg hgp nhAt quy IV va cac thuyet minh bao cao tai chinh hap nhAt quy IV dugc trinh bay kern theo va viec sir dung cac

bao cao nay khOng danh cho cac doi twang khong dugc cung cap cac thong tin ve cac thu tuc va nguyen tic va th6ng le Ice toan tai Viet Nam va han ntra khong dugc chit dinh trinh bay tinh hinh tai chinh, ket qua hoat dOng kinh doanh va luu chuyen tien to theo cac nguyen tic va thong le ke toan dugc chip nhan rOng rai o cac nu& va lanh th6 khac ngoai

Viet Nam.

2.2 Hinh their 5.4 1th todn dp citing

Hinh third so ke todn dupc ap dung cua Cong ty la NhAt ky chung.

2.3 Nien c10 ka todn

Nien dO ke toan ciaa Cong ty ap dung cho viec lap bao cao tai chinh hgp nil& bit dau tir ngay 01 thang 01 va ket thiic ngay 31 thang 12.

2.4 Dan vi tthn to sit (long trong ka todn

Cdc bao cao tai chinh hap nhAt dirge !Op bing dan vi tien to cua Cong ty la VND.

2.5 Ca s& hop nimit Bao cao tai chinh hap nhAt quy IV bao gem bao cao tai chinh quy IV dm Cong ty me va cac ding ty con ket thud ngay 31 thang 12 nam 2015. Cac ding ty con dugc hap nhit toan b0 ke tir ngay mua, la ngay Cong ty thtrc sr nam quyen kiem sok c6ng ty con, tie!) tuc dugc hgp What cho den ngay COng ty thtrc sit chArn dirt quyen kie'm soat doi vOi c6ng ty con. Cac bao cao tai chinh quy IV cua c6ng ty me va cac tong ty con sir dung de hqp nhAt dugc lap cho ding mot ky Ice toan, va dugc ap dung cac chinh sach ke toan mot cach th6ng nhAt. SO du cac tai khoan ten bang can dOi ke toan quy IV giCra cac dan vi trong ding C6ng ty, cac khoan thu nhOp va chi phi, cac khoan lai hoc to not bo clora tip hien phat sinh tir cac giao dich nay dugc loci trir hoan Wan. Lgi ich c6a cac co dong thieu so la phin lgi ich trong lai, hoc 16, va trong tai san thuan c6a ding ty con khong &pc nam giQ boi C6ng ty va dugc trinh bay rieng biet tren bao cao ket qua hoat Ong kinh doanh hgp nhAt quy IV va dugc trinh bay rieng biet voi phan von chit so hau cua cac co dong cua cong ty me trong phan von chit so . him tren bang can

dOi ke toan hop n1iL quy IV.

3. CAC CHiNH SACH Kt TOAN CHU YEU

3.1 Thay doi trong cac chinh sdch a loan va thuy& minh

Ngay 22 thang 12 nam 2014, BO Tai chinh da ban hanh Thong tu s6 200/2014/TT-BTC huOng dan Che do ke toan

doanh nghiep ("Thong tu . 200") thay the Quyet dinh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006 ("Quyet dinh 15") va Thong to 244/2009/TT-BTC ngay 31 thang 12 nam 2009 cim BO Tai chinh ("Th6ng tu 244"). Thong tu 200 c6 hieu luc cho nam tai chinh bit clau tir hoic sau ngay 01 thang 01 nam 2015.

2

CONG TY CO PHAN DAU Tir PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHICP SONG DA QwV IV nam 2015

Dia chi: T6a nha SUDICO, throng Me Tri, pludyng my Dinh I, quail Nam Tir Liem, Ha N6i Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Quy IV ngm 2015

COng ty dp dung cac thay dOi ve chinh sach ke toan theo quy Binh tai Th6ng tu 200 va c6 anh huang tai Cong ty tren ca s& phi hoi to do Thong to 200 khong yeu cau ap dung hoi to doi vai cac thay doi nay. COng ty ding cla bao cao lai dir lieu tuang img cua kS' dOi vai mot s6 chi tieu cho pi -1u lg) vai cach trinh bay theo ThOng to 200 trong bdo cao tai chinh hap nhat gi ra nien c10 kji nay.

Thuyet minh bao cao b6 phan theo quy Binh tai chuan mix 28 va th6ng tu huang dart chuAn muc ke toan 28: Cong ty

me va cac Cong ty con cOa C6ng ty SUDICO hoat dOng SXKD ciing mot khu vuc dia ly va trong ding linh vuc kinh te.

Hoat dOng kinh doanh cua Cong ty cho y6u la kinh doanh Bat dOng san. C6ng ty SUDICO tin tuang viec kh6ng thuyet

minh bao cao theo b6 phan la phil hap vai float Tong kinh doanh hien nay dm Cong ty.

3.2 Ti'dn va cdc khoan twang throng lib?

Tien va cac khoan tuang &rang tien bao g6m tien mat tai quy, tien girl ngan hang, cac khoan da.0 to ngan han CO th6i

han gOc kh6ng qua ba thang, CO tinh thanh khoan cao, co kha nang chuyen doi de" dang thanh cac lung tien xac dinh

va khong co nhieu rui ro trong chuyen dOi thanh tien.

3.3 Hang ton kho

Hang eon kho bao gom bat dOng san tu Oat trien de ban va chi phi san xu'At kinh doanh da dang cua cac bat dOng san

do.

Bat (16ng san dugc xay dung a ban trong qua trinh hoat c:16ng binh thtrOng cua C6ng ty, khOng phai de cho thue hoac

ch6. tang gia, dugc ghi nhan la hang ton kho theo gia thap han gia thanh de dua m 761 san pham den vi tri va dieu

kien hien tai va gia tri thuan co the thut hien dugc. Gia thanh dm hang ton kho la bat dOng san a ban bao g6m:

Chi phi tien sir dung dat va tien thue 'Tat;

Chi phi xay dung tra cho nha thau; va

Chi phi lai vay, chi phi to van, thiet ke, chi phi san lap, den bu giai phong mat bang, phi tu van, thu6 chuyen nhugng

dat, chi phi quanlji xay dung chung, va cac chi phi lien quan khdc. Gia tri thuan co the thuc hien dugc la gid ban trac tinh cila hang Con kho trong dieu kien kinh doanh binh -among, dip

tren gia thi truOng vao ngay bao cao va chiet tinh gid tri thtri gian cua dOng tien, new clang ke, va trir chi phi trac tinh

hoan thanh va chi phi ban hang uac tinh.

Gia von cira bat Ong san da ban dugc ghi nhan tren bao cao ket qua hoat dOng kinh doanh dua tren cac chi phi trot ti6p tao thanh bat d6ng san do va chi phi chung dugc phan b6 tren ca sa dien tich tuang Ong cira bat dOng san do. Du phong cho hang ton kho

Du phong cho hang tOn kho dugc trick lap cho phan gid tri du kien bi tOn that do cac khoan suy giam trong gia tri (do giam gia v.v.) co the xay ra dOi vai thanh pham, hang hod ton kho thu6c quyen sa hUu cua C6ng ty dua tren bang

chimg hop ly ve su suy giam gia tri tai ngay ket thOc kj/ ke toan.

SO tang hoac giam khoan du phong giam gia hang tOn kho dugc bath toan vao gia von hang ban trong kjt.

3

CONG TY CO PHAN DAU TU. PHAT TRIEN DO TH1 BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHItP SONG DA Quy IV nam 2015

Dia chi: Tea nha SUDICO, °Wang Me Tri, phu .ang my Dinh I, quan Nam Tit Liem, Ha Nei Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT

Qu$, IV nam 2015

3.4 Cric khoan pIir i thu

Cac khoan phai thu dugc trich bay tren bao cao tai chinh hop nhat qu5 , IV theo gia tri ghi s6 cac khoan phai thu to

khach hang va phai thu khac sau khi can trir cac khoan du phOng dugc lap cho cac khoan phai thu kho del. Dix phong nq phai thu khb dOi the hi'en phAn gia tri cua cac khoan phai thu ma C6ng ty du kien khong c6 kha nang thu

118i tai ngay ket thtic ky ke toan. Tang hoac giam s6 du tai khoan du phong dugc hach toan vao chi phi quan ly doanh

nghiep trong

3.5 TN san co dish hitu hinh

Tai san c6 dinh hiru hinh dirge the hi'en theo nguyen gia trir di Oa tri hao men luy ke.

Nguyen gia tai san co dinh hiru hinh bao gom gia mua va nhang chi phi CO lien quan true tiep den viec chra tai san vao at san sang hoat deng nhu du kien. HI Va

Cac chi phi mua sam, nang cap va del mai tai san co dinh dugc ghi tang nguyen gia cua tai san va chi phi bao tri, sira china dugc hach toan vao ket qua hog Ong kinh doanh hop nhat quji IV khi phat sinh.

Khi tai san co dinh hiru hinh dugc ban hay thanh 15/, nguyen gia va gia tri hao men lily ke dugc x6a se) va cac khoan iai 18 Oat sinh do thanh 151 tai san duct hach toan vao ket qua hoat Ong kinh doanh hgp nhAt qujf IV.

3.6 MI san co dinh vo hinh

Tai san c6 dinh vo hinh dugc ghi nhan theo nguyen gia trir di gia tri hao men lily ke.

Nguyen gia tai san co dinh vo hinh bao g'Om gia mua va nhang chi phi c6 lien quan trip tiep ci6n viec dua tai san vao sir

dung nhu du kien.

Cac chi phi nang cap va de)i mai tai san c6 dinh vo hinh dirge ghi tang nguyen gia cua tai san va cac chi phi khac dugc hach toan vao ket qua hoat dOng kinh doanh hgp nhAt quj, IV khi phat sinh.

Khi tai san co dinh vo hinh dugc ban hay thanh ly, nguyen gia va gia tri hao men lily ice dugc x6a s8 va cac khoan Iai 18 phat sinh do thanh 15, tai san dugc hach toan vao ket qua hoat Ong kinh doanh hgp nhAt quj/ IV.

3.7 Khan hao

Khau hao tai san c6 dinh hiru hinh va tai san c6 dinh vo hinh dugc trich theo phuong phap khau hao &rang thang trong suet thgi gian hiru dung uac tinh cua cac tai san nhu sau:

Nha cira vat kien triic 6 - 25 nam

May mac, thiet bi 03 - 05 nam

Phtrang tien van tai, thiet hi truyen dan 06 nam

Thiet bi van phong 03 - 05 nam

Tai san cif') dinh khac 03 - 05 nam

Nhan hieu hang Ma 03 nam

3.8 Bdt cl'Ong siin ciliu tie

Bdt clang san dau to dugc the hien theo nguyen gid bao gom ca cac chi phi giao dich lien quan tar di gia tri hao men lily ke.

Cac khoan chi phi lien quan an bat Ong san dau to phat sinh sau ghi nhan ban dau dugc hach toan vao gia tri can lai dm bat dOng san dau to khi Cling ty c6 kha nang thu dugc cac lgi ich kinh to trong Wong lai nhieu hen mirc hoat clang dugc danh gia ban dau cita bat dOng san dau to do. Kh•au hao va khau trir bAt Ong san dau to dugc trich theo phuang phap khAu hao &rang thang trong suet thai gian him dung trac tinh cita cac bat deng san nhu sau:

Nha cira 25 nam

4

CONG TY CO PHAN DAU TLIPHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIEP SONG DA Quy IV nam 2015

Dia chi: Tea nha SUDICO, du .Ong Me Tri, phuang My Dinh I, quan Nam TO . Liem, Ha NOi

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Quji IV nam 2015

Bat d6ng san dau to khong con dugc trinh bay trong bang can d6i ke toan hgp nhat quS IV sau khi da ban hoac sau khi

bat dOng san dau tu . da khong con dugc sir dung va xet thay kitting thu dugc lgi ich kinh to trong twang lai tir viec thanh IS bat Ong san du tu. do. Chenh loch gia tien thu thuan tir viec ban tai san vai gia tri con lai dm bat d6ng san dau tu• dugc ghi nhan vao ket qua boat d6ng kinh doanh hgp nhat quSt IV trong ky thanh !St.

Viec chuyan tir bat deng san hau sir dung hoac hang ton kho thanh bat dOng san dau to chi khi CO su thay doi va muc Bich sir dung nhu trutmg hop ch6 hitu cham dirt sir dung tai san do va bat dau cho ben khac thue boat dOng hoac khi kat thtic giai doan xay dung. Viec chuyan tir bat Ong san dau tu sang bat deng san chu so hiru Su' dung hay hang ton kho chi khi CO sir thay d6i va awe dich sir dung nhu cac trutmg hap ch6 hiru bat dau sir dung tai san nay hoac bat (tau trian khai cho muc dich ban. Viec chuyan tir bat Ong san dau tu sang bat Ong san chit so . hiru sir dung hoac hang ten kho kh6ng lam thay dei nguyen gia hay gia tri con lai dm bat Ong san tai ngay chuyen

5.:?" Chi phi di vay bao g6m lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan vay cua doanh nghiep. Chi phi di vay dirge hach toan nhu chi phi phat sinh trong ngoai trir cac khoan dugc von h6a nhu theo not dung dm doan tiep theo.

Chi phi di vay lien quan true tiep den viec mua sam, xay dung hoac hinh thanh mot tai san cu the can co mot thOi gian du dai de c6 the dua vao sir dung theo mix dich dinh truck hoax de ban dugc von h6a vao nguyen gia cua tai san do.

3.10 Chi phi tra Int&

Chi phi tra Mr& bao gam cdc chi phi tra tuft ngan han hoac chi phi tra truac dai han ten bang can d6i ke toast hap nhat quj/ IV va dugc phan be trong khoang thOi gian tra truac hoac thai gian cac Igi ich kinh to throng Ong dugc tao ra tir cac chi phi nay. Cac loaf chi phi sau day &lac hach tan vao chi phi tra truac dai han de" phan b6 clan tir 3 den 10 nam vao kat qua hoat Ong kinh doanh hap nhat quj, IV.

Chi phi Oat hanh trai phiau;

Gia tri thuang hie'u Song Da; va

Cac chi phi khac. 3.11 Hop nhiit kinh doanh va 191 ad thuang nzni

Hap nhat kinh doanh &lac hach toan theo phuang phap gia mua. Gia phi hap nhat kinh doanh bao g6m gia tri hap IS , tai ngay (lien ra trao d6i cua cac tai san dem trao dei, cac khoan ng phai tra da phat sinh hoax da dugc thira nhan va cac

cong cu von do ben mua phat hanh de ai lay quyen kiem soat ben bi mua va cac chi phi lien quan truc tiep den viec hop What kinh doanh. Tai san, ng phai tra c6 the xac dinh dugc va nhQng khoan ng tiem tang phai ganh chiu trong hap nhat kinh doanh cua ben bi mua dau ghi nhan theo gia tri hgp lj/ tai ngay hgp nhAt kinh doanh.

Lgi the thuang mai phat sinh tix hop nhat kinh doanh dugc ghi nhan ban dau theo gia g6c, la phan chenh loch giCra gia phi hap nhat kinh doanh so voi phan sa hiru dm ben mua trong gia tri hgp ljt cua tai san, ng phai tra co the xac dinh dugc va cac khoan ng tiam tang da ghi nhan. Neu gia phi hap nhat kinh doanh thap han gia tri hap IS, cua tai san thuan cila ben bi mua, phan chenh loch dO se dugc ghi nhan vao bao cao ket qua hog cl6ng kinh doanh hap nhat quj , IV. Sau ghi nhan ban du, Igi the thuang mai dugc xac dinh gia tri bang nguyen gia trir di gia tri phan be) ke. Lai the thuang mai dugc phan b6 theo phuang phap duang thang trong thai gian hal ich duct tra‘c tinh la muai (10) nam.

3.12 Dila to vao cdc cong ty lien kit

Khoan dau to vao cong ty lien kat ma trong dO Cong ty co anh huang clang ke dupe trinh bay theo phuang phap gia goc

tren cac bao cao tai chinh hap nhat quj , IV. COng ty lien ket la cong ty ma trong dO nha dau tu c6 anh huang clang ke nhung kh6ng phai la cong ty con hay cong ty lien doanh cua nha dau tu. Thong thuUng, Cong ty dugc coi la co anh

hung clang ke ri6u so hiru tren 20% quyan b6 phieu a don vi nhan dau ttr.

3.9 Chi phi di vay

5

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAC, CAO TAI CHiNH HOP NHAT

VA KHU CONG NGHICP SONG DA Qu.) IV nam 2015

Dia chi: Toa nha SUDICO, dubrig Me Tri, phirang my Dinh I, guar) Nam Tir Liern, Ha Nai Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Quj IV am 2015

Theo phuung phap von hau, khoan dau to dugc ghi nhan ban data tren bang can dii toan hop nhat quy IV theo gia goc, sau do dugc clieu chinh theo nhung thay dOi phansa him cua Cling ty trong gia tri tai sari thuan ctia ding ty lien ket sau khi mua. Lai the thuang , mai phat sinh tir viec dau vao cong ty lien ket dugc phan anh trong gid tri con lai khoan dau tu va dugc phan bo trong khoang gian muai (10) nam. Bdo cao ket qua kinh doanh hap nhat quy IV phan anh phan so hal cua C6ng ty trong ket qua hog clang kinh doanh cua cong ty lien ket sau khi mua.

Phan so him cua nha dau tu trong lgi nhuan/(18) ciia ding ty lien ket sau khi mua dugc phan anh tren bao cao ket qua kinh doanh hop nhat quy IV va phan ser hair cua nha (tau to trong thaydoi sau khi mua cac quy cong ty ket throe ghi nhan vac) cac quy. Thay ke sau khi mua dugc diet' chinh vao gia tri con lai dia khoan dau tu vao cong ty lien kit. Co tut nhan dugc/Lgi nhuan dirge chia tir cong ty lien ket dugc can trir vao khoan dau tu vao cong ty lien kit.

Cac bdo cao tai chinh cua cong ty lien ket dugc lap ding ky vai ,cac bao cao tai chinh hop nhat quy IV ciia Cong ty va sir dung cac chinh sach than nhat quan Cong ty. Cac clieu chinh hop nhat thich hop da dugc ghi nhan de bao darn cac chinh sach ke toan dugc ap dung nhat quan vai Cong ty trong truOng hgp can thiet.

3.13 Dau to cluing khodn va cac khan dau tu. kluic

Dau to chang khoan va cackhoan dau tu .khac dirge ghi nhan theo gia mua thvc phoong dirge lap cho viec giam gia tri cac khoan dau to co the chuyen nhugng dugc tren thi twang vao ngay ket thiic ky ke toan twang irng voi chenh lech gift gia gic dia chirng khoan vai gia tri thi twang tai ngay do theo huang dan cua Thong tir 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thong 12 nam 2009. Tang hoac giarn so du tai khoan du' phong dugc hach toan vao chi phi tai chinh trong bao cao ket qua hoat clang kinh doanh hgp nlidt quj , IV.

3.14 Cdc khoan ph& tra va chi phi trich &war

Cac khoan phai tra va chi phi trich truac dugc ghi nhan cho s6 den phai tra trong twang lai lien quan den hang h6a va dich vu da nhan dugc khong phi thuOc vao viec Cong ty (la nhan dirge haa clan cua nha cung cap hay chua.

3.15 Try' cap thoi yip phai tra

Tro cap thoi viec cho nhan vien dugc trich truac vao cuoi m8i kj , bao cao cho toan boa nguOi lao dOng da lam viec tai C6ng ty dirge han 12 thong cho den ngay 31 thong 12 nam 2008 vai mire trich cho tit& nam lam viec tinh den ngay 31 thong 12 nam 2008 bang mot nira mac 'tong binh guar' thdng theo Lust Lao clang, Luat bao hiem xa hai va cac van ban htrang dan co lien quan. Tir ngay 01 thong 01 nam 2009, mire Itrang binh quan thong tinh trg cap thoi viec se dugc dieu chinh vao cu6i m8i ky bao cao theo mire luang binh quan sau thong gan nhat tinh den thai diem lap bao cao. Tang hay giarn cua khoan trich truck nay se dugc ghi nhan vao bao cao ket qua kinh doanh hop nhat quy IV.

3.16 Cdc nghtep vu bang 'word to

Cong ty ap dung huang dan theo Chuan mut K'e toan Viet Nam so 10 "Anh huang cua viec thay dal ty gia hOi doai" ("CMKTVN s6 10") lien quan den cac nghiep vu bang ngoai to va da ap dung nhat guar' trong cac ky truac.

Cac nghiep vu phat sinh bang cac dan vi tien to khdc vai dan vi tien to ke toan cua Cifing ty (VND) dugc hach toan theo ty gia giao dich vao ngay phat sinh nghiep vu. Tai ngay ket thiic ky ke toan, cac khoan muc tien to co goc ngoai to dugc clanh gid lai theo ty gia binh quan lien ngan hang tai thOi ,diem nay. Tat. ca. cac khoan chenh lech gia thqc to phat sinh trong ky va chenh tech do ddnh gia Iai s6 dutien cog6c ngoai to cuoi ky dugc hach toan vao ket qua hog clang kinh doanh hap nhat quy IV.

Huang clan ve xir ly chenh lech ty gia do clanh gia lai so du c6 g6c ngoai to cu6i ky theo CMKTVN so 10 not tren khac biet so vai quy dinh trong Th6ng to so 201/2009/TT-BTC do BO Tai chinh ban hanh ngay 15 thong 10 nam 2009 'twang clan xir ly chenh lech ty gia hOi dodi ("Thong tu 201") nhu sau:

6

CONIC TY CO PHAN DAU TU PHAT TRIEN DO THI BAO CAO TAI CHINH HQP NHAT

VA KHU CONG NGHIEP SONG DA Qu.) IV nom 2015

Dia chi: Tea nha SUDICO, dung• Me Tri, phuang My, Dinh I, quan Nam Tir Liern, Ha Nei Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT

Quj IV nam 2015

Nghie:p vu Xir ly ks town theo CMKTVN so 10 Thong tt• 201

du cuot nam cua Tat ca chenh loch ty gia do danh gia lai se du co cac khoan muc g6c ngoai to cuei nam dupe phan anh o tai khoan

tai san va cong Tat ca chenh loch ty gia do danh gia 14i se du "Chenh lech ty gia" trong khoan mtic von ten

no tien to ngan co goc ngoai to cu6i ky duoc hach toan vao bang can doi ke toan hop nhat va se duoc hoan han c6 g6c ngoai ket qua hog (Icing kinh doanh hop nhat quy IV. nhap trong nam tiep theo.

Danh gia tai so du cu6i nam cua cac khoan , muc cong no tien to T'At ca chenh loch ty gia do danh gia.lai se du TA.t Ca lai chenh Lech tj, gia do danh gia 14i so du

dai han c6 gOc co gee ngoai to cu6i ky dugc hach than vao co goc ngoai to cu6i nam duoc hach toan vao ket ngoai te. ket qua hog Ong kinh doanh hop nhat quy IV. qua hoat deng kinh doanh hop nhat quy IV.

Tat ca to chenh loch ty gia do danh gia lai s6 du co goc ngoai to cuoi nam dirge hach toan vao ket qua ho4t Ong kinh doanh hop nhat quy IV. Tuy nhien, trueng hop ghi nhan to chenh tech ty gia dan den ket qua hoat Ong kinh doanh truck thus dm cong ty bi 18, met phan 18 chenh Tech ty gia co the duoc phan be vao ket qua hoat deng kinh doanh hop nhat quy IV cac nam sau. Trong MQi

trtrerng hop, tong s6 to chenh loch tj, gia ghi nhan vao chi phi trong nam it nhat phai bang 18 chenh tech ty gia phat sinh tir viec danh gia 14i se du cong no dai han den hp phai tra. Phan 18 chenh tech ty gia con lai c6 the dugs phan anh tren bang can doi ke toan hop nhat quy IV va phan 1)6 vao bao cao ket qua kinh doanh hop nhat trong yang 5 nam tie!) theo.

Anh hueng den cac bao cao tai chinh hop nhat quy IV cua C6ng ty nau C6ng ty ap dung Th6ng to 201 cho cac nam tai chinh bat dau tir ngay 01 thang 01 nam 2009 la khong tong you.

3.17 Co phial, guy

Cac cong Cu yen chO se him dupe Cong ty mua lai (co phieu quy) duoc ghi nhan theo nguyen gia va tre vao von chit s• hut. Cong ty khong ghi nhan cac khoan lai/(18) khi mua, ban, Oat hanh hoac huy cac ding cu van chit so h•l dia. minh.

3.18 Phan chia 10i nhu(in

Lgi nhuan thuan sau thus thu nhap doanh nghiep c6 the dirge chia cho cac c6' dong sau khi dugc dai hei deng c6 ciOng phe duyet va sau khi da trich lap cac quy du phong theo Dieu 1e C6ng ty va cac quy dinh cua phap luat Viet Nam.

C6ng ty trich lap cac quy du phong sau tir loi nhuan thuan sau thus thu nhap doanh nghiep cua Cong ty theo de nghi cua H'ei deng Quan tri va dugc cac co ctong phe duyet tai dai hei deng co &mg thu•ng nien:

7

CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI BAO CAO TAI CHiNH HQP NHAT

VA KHU CONG NGHIEP SONG DA Quy IV narn 2015

Dia chi: Taa nha SUDICO, duOng Me Tri, phuang My Dinh I, quan Nam Tir Liern, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HQP NHAT

Quj, IV nom 2015

Quy du phong tai chinh

Quy nay duoc trich lap de bao ve hog Ong kinh doanh thong thuOng , caa C6ng ty truUc cac rOi ro hoac thiet hal kinh doanh, hoac de du phong cho cac khoan 18 hay thiet ngoai dy . kien do cac nguyen nhan khach quan hoac do cac trutng hgp bat kha khang nhu h6a hoan, bat on trong tinh hinh kinh to va tai chinh trong nu& hay nuac ngoai.

Quy dau to va ph& tri'An

Quy nay duce trich lap nham phuc vu viec ma rang hoat dOng hoic dau to chieu sau cua C6ng ty.

Quji khen throng va pink iqi

Quy nay chive trich lap de khen thuang, khuyen khich vat chat, dem lai lgi ich chung va nang cao phuc lgi cho cong nhan vien.

3.19 Ghi nh(in doanh thu

Doanh thu dugc ghi nhan khi Cong ty cO kha nang nhan duoc cac loi ich kinh to cO the xac Binh duoc mOt cach chac chan. Doanh thu duoc xac dinh theo gia tri hgp ly cti' a cac khoan da thu hoic se thu dugc sau khi trir di cac khoan chi& khau thuong mai, giam gia hang ban va hang ban bi tra 14i. Cdc dieu kien ghi nhan cu the sau day cung phai duoc clap (•g khi ghi nhan doanh thu:

Doanh thu ban hang

Doanh thu ban hang duoc ghi nhan khi ben ban da chuyen giao phan lOn cac rui ro va loi ich gan lien vai quyen sa him hang hea cho ngu6i mua, throng la trong vai viec chuyen giao hang hoa.

Doanh thu ter chuy61 nhirmg bat clang san

Doanh thu duoc ghi nhan khi ben ban da chuyen giao cho ben mua phan Ian cac rui ro va lgi ich gall lien vai quyen sa hi•u bat dOng san, thong thuOng la trong vai viec chuyen giao bat dOng san, va kha nang thu h6i gia chuyen nhugng bat dOng san dugc dam bao mOt each hgp ly.

Neu mOt giao dich khong clap Ong dugc dieu kien ghi nhan doanh thu nOi tren, cac khoan thanh toan theo tien dO nhan duoc tir khach hang dugc ghi nhan vao khoan muc nguOi mua tra tien truac tren bang can doi ke toan hop nhat quy IV den khi tat ca cac dieu kien n'eu tren dugc dap img.

Doanh thu cung cap dich vy

Khi co the xac dinh dtrgc ket qua hop deng mOt cach chac chan, doanh thu se dugc ghi nhan dua vao mu• dO hoan thanh cong viec. Mac dO hoan thanh ding viec duoc xac dinh theo khi luting tong viec da duoc khach hang xac nhan.

Neu khong the xac dinh duoc ket qua hgp deng mOt each chac chin, doanh thu se chi dugc ghi nhan a mac CO the thu hei &pc cua cac chi phi da dugc ghi nhan.

Thu nhap ter hoot d'ang chuy6i nhtrorg van, chuy62 nhuying ca phan, kinh doanh thing khoan

Thu nhap boat do, ng kinh doanh chting khoan dtrgc xac dinh la phan chenh lech giCia , gia ban va gia von chung khoan. Thu nhap nay dugc ghi nhan vao ngay phat sinh giao dich, tdc la khi h9p deng chuyen nhuong duoc thuc hien.

Ti :en lcii

Doanh thu dupc ghi nhan khi tien lai Oat sinh tren co sO den tich (cO tinh den lgi tilt ma tai san dem 141) trir khi kha nang thu hfii tien iai khong chac chan.

Ca nit.

Doanh thu duoc ghi nhan khi quyen duoc nhan khoan thanh toan co tic cua Cong ty duoc xac lap.

8

CONG TY CO PHAN DAU TVPHAT TRIEN DO THI BAO CAO TAI CHtNH HOP NHAT

VA KHU CONG NGHICP SONG DA Qup IV nam 2015

Dia chi: Tea nha SUDICO, dung Me Tri, phireng My Dinh I, quan Nam Tir Liem, Ha Nei Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT

Quy IV n5m 2015

Tien cho thug Thu nhap tir tin cho thug tai san theo hgp dOng thug hog Ong duge hach toan vao ket qua host deng kinh doanh hgp

nhat quj, IV theo phirang phap direng thang trong suet thai gian cho thug.

3.20 GM van but tiling salt dulic chtty'dn nhuvng

Gia von bat Ong san dugc chuydn nhugng bao g6m toan be cac chi phi phat sinh tryc tip cho cac hog Ong phat trien

dat N/A nha va cac chi phi khde c6 lien quan dugc phan be ten ca ser hgp 1j , cho cac hog Ong nay bao gem:

Cac chi phi ve dat va phat trien dat;

Cac chi phi xay dung va lien quan den xay dung; va Cac chi phi khac c6 lien quan phat sinh trong qua trinh hinh thanh bat (Ring san nhu cac chi phi phat sinh tir hog Ong

phat tri6n dat va cong trinh tren dat hien tai va trong Wang lai cea dy an (nhir chi phi phat trien ca se ha tang ky , thuat

chung va chi phi phat trien quy dat bat buec danh cho cac muc dich cong Ong v.v..). .2.1"

3.21 Thud

Thug thu nhap hien hanh

Tai san thud thu nhap va thug thu nhap phai nep cho kj , hien hanh va cac kj, dugc xac, c1Inh bang so ti'dn dy kin

duge thu hOi tir hoac phai nOp cho ca quan thug, dya tren cac mirc thud' suat NIA cac lust thus c6 hieu lilt den ngay ket

thee kj, ke toan quj, IV.

Thud thu nhap hien hanh dugc ghi nhan vao ket qua hog Ong kinh doanh quy IV ngoai trir trutmg hgp thug thu nhap phat sinh lien quan den met khan muc dirge ghi thang vao von chit se( hf•u, trong truerng hop nay, thug thu nhap hien hanh ciing dirge ghi nhan trirc tiep vao von chit ser Cong ty chi doge bit trig cac tai san thus thu nhap hien hanh va thus thu nhap hien hanh phai tra khi C6ng ty c6 quyen hgp phap dirgc bit Wr gifira tai san thug thu nhap hien hanh vOi thud thu nhap hien hanh phai nep va °Ong ty dir dinh thanh toan thud thu nhap hien hanh phai tra va tai san thug thu nhap hien hanh tren ca thuan.

Thug thu nhap hoan lai dirge xdc dinh cho cac khoan chenh lech tam thei tai ngay ket thec kj, ke toan quj, IV giC•a ca

so tinh thud thu nhap cea cac tai san va no phai tra va gia tri ghi so cea chung cho Niue dich lap bao cao tai chinh hop

nhat quj, IV.

Thug thu nhdp hoan lai

Thud thu nhap hoan lai phai tra dirge ghi nhan cho tat ea cac khoan chenh lech tam thei chiu thud, ngoai trir:

Thug thu nhap hoan lai phai tra Oat sinh tir ghi nhan ban dau oh met tai san hay no phai tra tir met giao dich ma giao dich nay khong c6 anh hueng den lgi 'Than kd tan va lgi nhuan tinh thud thu nhap (hoac to tinh thug) tai thei diem

phat sinh giao dich; Cac chenh lech tam thei chiu thug gan lien voi cac khoan dau to vao cong ty con, cong ty lien ket va cac khan yen gOp lien doanh khi Cong ty c6 kha nang kiem sat thei gian hoan nhap khoan chenh lenh tarn thei va chac chan khoan chenh lech tarn thei se khong clugc hoan nhap trong Wang lai c6 thd dy doan.

Tai san the thu nhap hoan lai can dirge ghi nhan cho tat ca cac chenh lech tam thei dirge khau trir, gia tri dugc khau

trir chuyen sang cac nam sau cua cac khan 16 tinh thug va cac khan uu dai thug chin sir dung, khi chac chan trong

twang lai se co lgi nhuan tinh thud de sir dung nhQng chenh lech tarn the' dirge khau trir, cac khan 16 tinh thug va cac

uu dai thug chua sir dung nay, ngoai trir :

Tai san thug hoan lai Oat sinh tir ghi nhan ban dau dm met tai san hoac no phai tra tir met giao dich ma giao dich nay khong c6 anh hirang den lgi nhuan kg tan va Igi nhuan tinh thud thu nhap (hoac to tinh thug) tai thai diem Oat sinh

giao dich;

9

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIEP SONG DA Quii IV ;lam 2015

Dia chi: T6a nha SUDICO, during Me Tri, phirang my Dinh I, quan Nam Tix Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Quji IV nAm 2015

Tat ca cac chenh le, ch tam thgi dugc khau trir Oat sinh tir cac khoan dau to vao cac cong ty con, tong ty lien kdt va cac khoan von Op lien doanh khi chac chan la chenh lenh tam thai se doge hoar' nhap trong Wang lai c6 the dir loan dirge va co lgi nhuan chiu thud de sir dung dirge khoan chenh tech tam thai

Gia tri ghi se) ciia tai san thud thu nhap doanh nghiep hoan 14i phai dirge xem xet 14i vao ngay kdt that ky kd toan quji IV NIA phai giam gig tri ghi so cua tai san thud thu nhap hoan 14i den mire bao dam chac chan CO du lgi nhuan tinh thud cho phep 191 ich cua mOt phan hoac tan b0 tai san thug thu nhap hoan 14i dirgc sir dung. Cac tai san thud thu nhap doanh nghiep Man 14i chi•a dirge ghi nhan truce day dirge xem .xet Iii vao ngay ket thiac kd toan qujt IV va dirge ghi

nhan khi chac chin c6 dir nhuan tinh thud trong twang lai de co the sir dung cac tai san thud thu nhap hail 14i chira ghi nhan nay. Tai san thud thu nhap hoan lai va thud thu nhap hoan 14i phai tra dirge xac dinh theo thus suit du• tinh se Ai) dung cho [nam tai chinh] khi tai san dirge thu h6i hay ng phai tra clugc thanh toan, diva tren cac mot thud suit va luat thud' CO hieu lure vao ngay ket thoe kj/ ke toan quj, IV. Thud thu nhap hoan 14i dirge ghi nhan vao ket qua boat dOng kinh doanh hgp nhat quji IV ngoai trir trugng hgp thud thu nhap phat sinh lien quan den mOt khoan mile dirge ghi thing vao von chi) so• hCru, trong truing hgp nay, thus thu 4 -7 nhap hoan I4i ding dirge ghi nhan true tiep vac) von chii sa htru. --;

COng ty chi dirge VI trir cac tai san thud thu nhap hoan 14i va thud thu nhap hoan 14i phai tra khi doanh nghiep có quyen hap phap doge bir trir gift tai san thud thu nhap hien hanh vii thud thu nhap hien hanh phai nop va cac tai san thud thu nhap hoan lai va thus thu nhap hoan phai tra nay lien quan tai thud thu nhap doanh nghiep dirge quan 1j ,

bai ding mOt co. quan thud'

cung mOt dan vi chiu thud; hoac

Cong ty dir dinh thanh toan thud thu nhap hien hanh phai tra va tai san thud thu nhap hien hanh tren ca soy thuan hoac thu hOi tai san diing thai v6i vide thanh toan ng phai tra trong tirrig kjt twang lai khi cac khaki tong yea cua thud thu nhap hoan 14i phai tra hoac tai san thud thu nhap hoan 14i doge thanh town hoac thu hOi.

10

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINN HOP NHAT

VA KHU CONG NGHI0' SONG DA Qu)i IV nam 2015

Dia chi: T6a nha SUDICO, &rang Me Tri, plurang my Dinh I, quail Nam Tit Liem, Ha Noi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT

Qujr IV nam 2015

4. Tit•n 31/12/2015 01/01/2015

VND VND

Tien mat 2,033,071,207 2,214,619,211

Tien girl ngan hang 103,346,572,182 141,163,408,703

Cac khoan Wang throng tier'

T8ng Ong

5. DAu tir tai chinh ngAn han

105,379,643,389 143,378,027,914

31/12/2015 01/01/2015

Gia got Du phOng Gia phOng

- Co phi& COng ty CP

- DTXD cap thoat nu.o.c

Cong ty CP quan - ly quy dau tai 20,000,000,000

chinh dau k11i (*)

C6ng ty CP bat 15,829,000,000

d6ng san dau khi

Cong ty CP au tt.r

va phat tri6n Gas 7,493,000,000 do thi

Cong ty CP Au tu.

- Song Da - Viet 7,500,000,000 Dot

C6ng ty CP PVI - 2,000,000,000

Invest

- Ccic khan ciliu tt• kluic COng ty CO phan

67,070,600,000

Xi mang Ha Long

(13,296,360,000)

(3,746,500,000)

(2,500,000,000)

(1,570,520,000)

42,933,600,000

20,000,000,000

19,640,000,000

7,500,000,000

7,500,000,000

6,000,000,000

67,070,600,000

:3 :

(5t,:c

(28,941,600,000 Pt

) Lim 0 TH ;ONG

::G

- .;E141

(12,962,400,000)

(2,700,000,000)

(2,500,000,000)

(4,260,000,000)

(67,070,600,000)

Tiing Ong 119,892,600,000 (21,113,380,000) 170,644,200,000 (118,434,600,000)

(*) Theo hop d6ng chuyen nhuvng s6 06/PVFC-SUDICO giira Cong ty va TOng Cong ty Tai chinh Co phAn Dau khi

Viet Nam, Cong ty se chuyen nhuvng 2.000.000 c6 phieu ciaa Cong ty Co phan Quan 151 Quy Dau tir Tai chinh Dau khi

cho Tong Cong ty Tai chinh CO phan Dau khi Viet Nam vOl tong s6 ti'en la 24.000.000.000 dOng Viet Nam. Tai ngay

31 thang 12 nam 2015, C6ng ty chin hoan tat viec chuyen nhuvng s6 c6 phieu neu tren.

6. Phai thu ngan han cfia khach hang

Phai thu ngan han tir khach hang Phai thu ngan han tir cac ben lien quan

TLng tong

31/12/2015 VND

01/01/2015 VND

752,722,604,409 3,560,971,949

319,608,161,942 7,892,959,430

756,283,576,358 327,501,121,372

11

CONG TY CO PHAN DAU TUPHAT TRIEN DO THI BAO CAO TAI CHiNH HOP NHAT

VA KHU CONG NGHICP SONG DA Quji IV nam 2015

Dia chi: Re nha SUDICO, &rang Me Tri, phu6ng my Dinh 1, quan Nam Tir Liem, Ha N6i

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH KIP NHAT

Quj, IV !Am 2015

Trong do:

- Dv an KDT Nam An Khanh 717,134,055,870

- Dv an KDT my Dinh - M6 Tri 21,736,357,245

- Cac du' an va phai thu thuang mai khac 17,413,163,243

Dv phOng phai thu ngari han kh6 dOi (140,524,576,331)

280,514,080,193

25,382,563,677 21,604,477,502

(137,504,549,491)

7. Tra trtro• cho ngu.bi ban ngin han 31/12/2015 01/01/2015 VND VND

NgAn han Ira" truac cho nguOi ban 45,235,186,489 40,415,808,790

'Fri truck cho cac ben lien quan 1,646,212,308 1,844,773,275

46,881,398,797 42,260,582,065

Dal han . ✓ 's

- H6i ding bOi Uniting GPMB huyen Hoai Dire 29,008,168,735 29,071,263,535 '',..\11.414

- Cac khoan tra truac khac 5,900,000,000 5,900,000,000 , 'A

34,908,168,735 34,971,263,535 lii!EPA

374: 8. Phai thu ngAn han khac 31/12/2015 01/01/2015

VND VND

Lai vay va cac khoan khac phai thu tir Tong Cong ty S6ng Da 4,156,250,000 3,989,450,000

Phai thu khac 17,318,087,321 6,195,610,933

Tiing cong 21,474,337,321 10,185,060,933

9. Hang din kho

Chi phi san xuat kinh doanh dog

31/12/2015 Gia goc Du. phong

01/01/2015 Gift gtic Du. phong

dang 2,769,994,705,719 (47,267,815,923) 2,741,447,238,741 (47,267,815,923)

Dv an Khu D6 thi Nam An Khanh 2,362,518,579,579 2,339,595,820,852

Dv On khu do thi Long Tan - Nhon Trach, Dang Nai 82,506,848,037 81,830,908,345

Dv On nha may gach 115,611,889,225 (43,883,687,615) 115,611,889,225 (43,883,687,615)

Dv On Bac Chau Giang, Phu 4, Ha Nam 21,277,515,271 21,277,515,271

DII On Khu DO thi My Dinh -

- Me Tri 173,235,286,302 169,883,742,845

12

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIp3 SONG DA Qtt.) IV nein? 2015

Dia chi: Toa nha SUDICO, du .ong Me Tri, phu.ang my Dinh 1, (pan Nam TCr Liern, Ha Ni

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Qt4 IV nam 2015

Cac cly. an kluic 14,844,587,305 (3,384,128,308) 12,839,245,756 (3,384,128,308)

Hang hOa BDS

Nguyen vat lieu va CCDC 49,710,235 683,168,570

Tling cOng 2,770,044,415,954 (47,267,815,923) 2,742,130,407,311 (47,267,815,923)

10. Chi phi tra ngAn han 31/12/2015 01/01/2015 VND VND

Chi phi ha tang 16 dldt TH I va TH2 du' an My Dinh - Mg Trl (*)

Cong cu, dung cu Chi phi tra tru ngan han khac ck

COng

16,469,107,527 2,159,175,013

108,539,490

16,469,107,527 A

302,074,950 y 341,846,640 .07

18,736,822,030 17,113,029,117 a's •

(*) Theo Quyet dinh s6 20/2004/QD-UB ngay 19 thang 2 nam 2004 dm iJy ban Nhan dan Thanh ph6 Ha NOi ve vi'ec phe duyet quy hoach chi tit Khu DO till My Dinh — Me' Tri va Quyet dinh so 5577/QD-UBND ngay 15 thang 12 nam 2006 dm Uy ban Nhan dan Thanh ph6 Ha NOi ve viec di'eu chinh mot s6 chi tieu ve sir dung dat de xay dung Khu DO till My Dinh — Me Tri, chu au to co trach nhiem (IL to d6ng be ha tang ky thuat theo quy hoach va ban giao lai 2 16 dat TH I va TH2 c16 xay dirng truing ti6u hoc va trung hoc. Ngay 28 thing 6 ram 2012, Cong ty da thcrc hien tam thOi ban giao 16 dat TH1 cho Trung Trung hoc Ph6 thong Dan lap Marie Curie. Chi phi phat trien 114 tang tra trtrac cho to dat THI va TH2 dtr an My Dinh - Me Tri neu tren se dtroc ben nhan ban giao cac lo dat nay bOi hoan cho Cong ty.

11. Tai san ngAn han khdc 31/12/2015 01/01/2015

VND VND

Tam Ong cho nhan vien 52,224,111,569 58,109,588,308

Tting cOng 52,224,111,569 58,109,588,308

Q

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BAO CAO TAI CHiNH HOP NHAT Quy /V neim 2015

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI VA KHU CONG NGHWP SONG DA Dia chi: Tea nha SUDICO, throng Me Tri, phu&ng my Dinh I, quan Nam Tir Li'em, Ha N6i

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Qu57 IV nam 2015

13. Tai san ca dinh vo hinh

Website phAn m'etn

TSCD vo hinh khac

Dan vi tinh VND

Ttong cong Chi filet'

Nguyen gia

S6 dir ngay 01/01/2015

S6 du ngay 31/12/2015

Gia tri hao mon luy kt sio du ngay 01/01/2015

Khau hao trong ky S6 du. ngay 31/12/2015

Gia tri con Iai

Ti nay 01/01/2015

Tai ngay 31/12/2015

14. Bat Ong san dau tu•

Nguyen gia

Vao ngay 01/01/2015

- Tang trong ky

- Giam trong ky

Vao ngay 31/12/2015

Gia tri hao mon lay ke

Vao ngay 01/01/2015

- Tang trong Icy

- Giam trong ky

vao ngay 31/12/2015

Gia tri con lai

Vao ngay 01/01/2015

Vao ngay 31/12/2015

Quyt'n dyng dat

8,673,082,051

8,673,082,051

691,744,929

191,296,356

883,041,285

7,981,337,122

7,790,040,766

53,180,000

53,180,000

53,180,000

53,180,000

8,726,262,051

8,726,262,051

744,924,929 94 6

191,296,356 'G PHAN 'HAT NI

936,221,285 HI VA 4G NGHII

G DA 7,981,337,122 , m

7,790,040,766

Nha can VND

4,314,497,098

4,314,497,098

1,035,479,304

160,555,838 1,196,035,142

3,279,017,794

BAt d6ng san dAu ti.r la 2 tea nha bit thkr Khu C thu6c Du an Khach san S6ng Da Ha Long dang duvc COng ty sir dung

de cho thue boat d6ng. Den ngay 31/12/2015 da chuyen nhuvng du an.

15

Dv an Hem Hai -

31/12/2015 Gia tri co Ott thu

Gia g6c hoi

01/01/2015

Gia g6c

Da Nang 1,108,529,817,830 811,863,760,885 1,108,529,817,830

Dv an Van La - Van Khe 466,528,513,946 466,528,513,946 446,753,391,442

Dv an Tien Xuan 141,757,758,551 141,757,758,551 140,779,749,702

Dcr an khu do tin Nam An Khanh ma rOng 90,491,585,870 90,491,585,870 90,208,513,870

Dcr an Bac dung Tran Hung Dao - H6a Binh 35,050,796,944 35,050,796,944 32,741,559,184

Dtr an mo rOng khu dan cu. Bac duang Tran Hung Dao - Flea Binh 37,795,367,040 37,795,367,040 18,047,180,460

Dcr an khu do thi Thinh Lang - H6a Binh 7,416,406,399 7,416,406,399 6,892,926,399

Dv an khac 1,760,432,544 1,760,432,544

Tiing cong 1,889,330,679,124 1,592,664,622,179 1,843,953,138,887

18,047,180,460

6,892,926,399

1,669,287,081,942

Gia tri co the thu hoi

933,863,760,885

446,753,391,442

140,779,749,702,

EN

90,208,513,870p

32,741,559,184

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGH1EP SONG DA Q11.) IV nam 2015

Dia chi: T6a nha SUDICO, clubng Me Trl, phu6ng My Dinh I, quan Nam T6 Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Qu3 IV nam 2015

15. Tai sand6 dang dal han

- Chi phi SX, KD der dang dai han

31/12/2015 01/01/2015

VND VND

Chi phi xay dung co. ban dang 31/12/2015 01/01/2015

VND VND

Du an Khach san Song Da - Ha Long 28,319,315,791

Dv an Khu du lich sinh thai Song Da - Ngoc Virng 16,762,322,059 19,674,959,447

Cac di/ an khac 2,367,800,429 26,965,794

Tting cong 19,130,122,488 48,021,241,032

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CONG TY CO PHAN DAU TU. PHAT TRIEN DO TH1 BAO CAO TAI CHINH HQP NHAT VA KHU CONG NGHItP SONG DA Q105 IV nam 2015

Dia chi: T6a nha SUDICO, clutng Me Tri, phutng my Dinh I, pan Nam Tir Liem, HA Nai Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

17.

BAN THUYET MINH BAO CAO Quj, IV nam

Chi phi tra truck dai han

Cong cu dung cu Chi phi tra truck khac

tang Ong

TAI CHiNH HQP NHAT

2015

31/12/2015 01/01/2015

1,000,579,455 272,498,883

286,911,050 370,085,205

1,273,078,338 656,996,255

18. Phai tra nguilri ban ngan han 31/12/2015 01/01/2015

Phai tra ngan hp cho ngutri ban 107,503,563,560 98,549,918,415

Phai tra ngan han cho cac ben lien quan 3,448,065,337 9,451,152,515

T8ng &Ong 110,951,628,897 108,001,070,930

19. Ngtrol mua tra tien trulfcc ngAn han 31/12/2015 01/01/2015 ".--':::\..\\. 0

NgAn han VND VND 1FM

Nguti mua tra tien mi .& 98,684,317,927 79,854,124,683

Cac ben lien quan tra tien till&

98,684,317,927 79,854,124,683

Dai han

Ngtrai mua tra tien truck 193,380,600,481 193,380,600,481

193,380,600,481 193,380,600,481

Tong Ong 292,064,918,408 273,234,725,164

Trong do Dv an KDT Nam An Khanh 85,269,680,216 65,754,097,396

Dv an KDT My Dinh - Me" Tri 204,928,739,348 204,842,845,350

Cac du an khac 1,866,498,844 2,637,782,418

Nguti mua tra tien tru&c la khoan tien gap van dia khach hang cho muc dich tien hanh xay dvng va phat tridn cac dir an bat clang sari caa Cong ty bao gom Khu do thi My Dinh - Me Tri, Khu DO thi Nam An Khanh va cac cltx an khac cua COng ty.

20. Thud vä cac khoan phai nap nha ntarc 31/12/2015 01/01/2015 VND VND

Thud gia tri gia tang 36,943,410,018 97,966,839,519

Thud thu nhap doanh nghidp 96,858,314,814 109,971,316,445

Thud thu nhap ca nhan 4,542,065,024 10,370,587,846

Cac khoan phi, le phi va cac khoan phai nOp khac 2,576,070,391 600,723,776

T8ng Ong 140,919,860,247 218,909,467,586

21. Chi phi phai tra ngAn han 31/12/2015 01/01/2015 VND VND

Trich nu& lai vay phai tra 569,485,859,897 472,332,239,015

Chi phi Oat tridn ca so ha tang du chi dai vai phan doanh thu da ghi nhan cho d1x an KDT Nam An Khanh 692,340,473,248 575,578,032,202

19

CONG TY CO PHAN DAU TU. PHAT TRItN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIEP SONG DA Qui) IV nam 2015

Dia chi: T6a nha SUDICO, cluang Me Tri, phutmg my Dinh 1, quan Nam Tir Liem, HA NOi

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT

Quj, IV nam 2015

Trich truck chi phi xay dung

Trong d6 - Chi phi xay dung ch! On Khu do thi my Dinh - Me Tri

- Chi phi xay dung du. On Nam An Khonh

- Chi phi xay dung di! On 13Jc Chou Giang

- Chi phi xay dung cac du On khac

Trich truck phat chain nOp thud

Chi phi thud van phong

Chi phi bao tri

Cac khoan khac

25,028,673,291

6,385,438,838

11,020,416,144

4,588,252,727

3,034,565,582

29,046,374,914

349,000,000

508,375,039

2,131,491,768

48,850,926,858

5,067,586,151

36,160,522,398

4,588,252,727

3,034,565,582

26,050,926,882

262,000,000

2,050,305,521

3,759,020,520

TOng cong

22. Phil tra khfic Ngin han

CO tire, Igi nhuan phai tra (*)

Phai tra ngan sach thanh phO (**)

T8ng cong ty Tai chinh Co phan Dau khi Viet Nam (***)

Khen thu'Ong phai tra cong nhan vien

BHXH, BHYT, BHTN

Kinh phi cong doan

Tien den bit GPMB

Cac khoan phai tra, phai nOp khac

Tong cong

Dal Ilan Phai tra khac cho cac ben lien quan

Tien g6p von du an KDT Nam An Khanh

Tien gap von di,r an KDT Van La - Van Khe Cdc khoan clat coc thud kiot va dat coc mua nha

Phai tra dai han khac

1,318,890,248,157 1,128,883,450,998

31/12/2015 01/01/2015 A

VND VND7

148,562,910,000 149,522,665,875 k- DAU

13,084,244,056 13,084,244,056 ' Oft

24,000,000,000 24,000,000,000 41,

20,854,700,000 20,854,700,000

1,906,073,035 3,322,221,364

2,358,634,223 2,119,019,403

2,555,215,198 1,727,582,198

48,375,004,655 15,571,516,952

261,696,781,167 230,201,949,848

5,619,370,614 5,823,700,000

193,228,556,758 75,606,207,500

155,555,701,586 153,544,852,200

6,121,908,800 2,016,276,800

1,761,935,650 840,824,880

362,287,473,408 237,831,861,380

(*) Theo Nghi Quyet Dai HOi dOng CO dOng thtrang nien so 12/NQ-CT-DHDCD ngay 18 thang 4 nam 201 1, Dai HOi

ding CO dong da thong qua phuong an chi tra c6 tire 20% bang tien la 198.083.880.000 d'Ong Viet Nam (Trong do da

tarn irng 5% co tirc bang tien ttrang irng: 49.520.970.000, ding; Con phai tra co tirc 15% Wang Ong se) tien: 148.562.910.000, dong). Theo Nghi guy& se) 01/NQ-CT-DHDCD ngay 26/4/2015, Dai hOi dOng Co dong da thong qua phuong an thay d8i hinh thirc chi tra co tire con lai cua nam 2010 (Phat hanh 14.586.291 co phieu menh gia 10.000 dOng/CP twang img vai se) VOn dieu les tang them 148.562.910.000 ding bang c8 tire con lai chua chi nam 2010 cho co

dong).

(**) Theo C6ng van so 230/UBND-KT ctia lily Ban Nhan dan Thanh phO Ha NOi, C6ng ty du'oc giao thut hien xay dk.mg va ban cac can 110 thuOc don nguyen 3 ciia tea nha CT 9,. Khu DO thi my Dinh - Me Tri va phan lqi nhuan thu dupe phai lai ngan skit nha nude. Cong ty da tam tinh phan Iqi nhuan phai nop lai la 13.084.244.056 citing Viet

Nam.

20

CONG TY CO PHAN DAU TVPHAT TRIEN DO THI BAO CAO TAI CHINH HQP NHAT

VA KHU CONG NGHI103 SONG DA Quii IV neim 2015

Dia chi: T6a nha SUDICO, doing Me Tri, phtrong my Dinh I, qudn Nam Tir Liem, HA Mil Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT

Quj, IV nam 2015

(***) Ddy IA khodn tier' thanh town cho Cong ty theo hgp d6ng chuyen nhugng so 06/PVFC-SUDICO gitia Cong ty va T6'ng Cong ty Tai chinh Co phAn D'du kill Viet Nam ve viec chuyen nhugng 2.000.000 co phieu cda C6ng ty Co ph'an Quan ly Quy D'au to Tdi chinh Dd.'u khf.

23. Doanh thu chura thkrc hies dai han

Doanh thu chua thuc hien caa cdc hop cfong

Tiing Ong

31/12/2015

VND

01/01/2015

VND

970,419,411 896,380,148

970,419,411 896,380,148

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U

CONG TY CO PHAN DAU TU PHAT TRIEN DO THI

BAO CAO TAI CHiNH HOP NHAT

VA KHU CONG NGHItP SONG DA

Quj IV nam 2015

Dia chi: T6a nha SUDICO, duang Me Tri, phu6ng my Dinh I, qu'On Nam Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT

Quji IV nam 2015

26.3 Cac giao dich ve vim v61 cac chi' so• hfru va phan phoi co tut, chia IQi nhu4n

Quy IV nam 2015 VND

QuY IV nam 2014 VND

Von dttu tt• cua chi' so. him 1,000,000,000,000 1,000,000,000,000

V6n gop data ky 1,000,000,000,000 1,000,000,000,000

Vein gop tang trong ky Vein Op &In trong ky Von gop cuoi ky 1,000,000,000,000 1,000,000,000,000

CO tirc, nhOn da chia

26.4 CO phitu 31/12/2015 01/01/2015 VND VND

S6 lucmg co phieu clang ky phat hanh 100,000,000 100,000,000 SO lugng CO phieu cld ban ra cong chung 100,000,000 100,000,000 - Co phizt phd thong 100,000,000 100,000,000 - Co phiitt int deli S6 luong co phieu clugc rnua 141 958,060 958,060 - Co phiiu phd thong 958,060 958,060 - Cophi& tat dal S6 lucmg CO phieu clang luu hanh 99,041,940 99,041,940 - Co phi& phd thong 99, 041, 940 99,041.940 - Co phlEu wiz del'i

- Menh gia co phieu dang luu hanh: 10.000 clOng

26.5 Cac quj, ciia cong ty

QuY dau to phat tri'en Quy khdc thoc von cha ser hitu

Tong cong

31/12/2015 VND

749,086,734,305 7,523,041,519

756,609,775,824

01/01/2015 VND

749,039,995,568 7,523,041,519

756,563,037,087

24

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2015

386,451,157,220

386,451,157,220

29,971,582

386,421,185,638

37,946,473,355

37,946,473,355

447,535,895

37,498,937,460

386,421,185,638 37,498,937,460

CONG TY CO PHAN DAU TU. PHAT TRIEN DO TM BAO CAO TAI CHiNH HOP NHAT

VA KHU CONG NGHW SONG DA Quy IV nam 2015

Dia chi: Tea nha SUDICO, duang Me Tri, phueng My Dinh I, quan Nam TU. Liem, Ha Noi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Quj, IV nam 2015

28. Bao cao k6t qua host ding kinh doanh

28.1 Doanh thu ban hang va cung cap dich vy

Quj, IV Liam 2015 Quy IV nam 2014

VND VND

T6rig doanh thu

Trong do Doanh thu ban hang va cung cap dich vy

Cac khoan giam trir doanh thu

Doanh thu thuan

Trong rho

Doanh thu ban hang va cung cap dich vu

28.2 Gia von hang ban Ala dich vy cung cap Quj, IV nam 2015

VND

0

Quj. IV nam 2014 i•E'hi VND

EP

Gia von dm hang ban va dich vu da cung cap 169,294,390,587 22,133,749,968

Tiing Ong 169,294,390,587 22,133,749,968

28.3 Doanh thu host ding tai chinh Quj, IV nam 2015 Quy IV nam 2014

VND VND

Lai ti .e'n gCri 937,409,986 28,539,096

Co tCrc, Iqi nhuan dugc chia

T6ng cong 937,409,986 28,539,096

28.4 Chi phi tai chinh Quy IV nam 2015 Quy IV nam 2014

VND VND

Lai tren vay -2,839,792,772

Hoan nhap du phong giam gia khoan dau to vao Cty CP xi mang Ha Long

Trich lap du phong giam gia cac khoan d'au to tai chinh dai han 2,310,236,986 -3,161,379,204

T6ng cong (529,555,786) (3,161,379,204)

28.5 CP ban hang va QLDN Quy IV nam 2015 Quy IV nam 2014

VND VND

Chi phi ban hang 2,216,673,195 382,106,706

Chi phi quail ljr doanh nghie.p 47,129,939,914 8,334,170,027

T6ng cong 49,346,613,109 8,716,276,733

28.6 Thu nhOp khac va chi phi khac Quj, IV nam 2015 Quy IV nam 2014

26

CONG TY CO PHAN DAU TU' PHAT TRIEN DO THIE BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHV SONG DA Quii IV nam 2015

Dia chi: Toa nha SUDICO, throng Me Tri, phuOng my Dinh I, quan Nam TU Liem, Ha Nei

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Qu3 IV tiara 2015

VND VND

Thu nhap khac

26,078,182

Chi phi khac 11,342,370,307

119,401,183

T6ng cong (11,316,292,125) (119,401,183)

Giai trinh bin Ong ktt qua kinh doanh giika quy 4/2015 so voi cong kj , quy 4/2014:

Trong quy 4/2015, Cong ty tiap tvc hoan thin ha tang, day manh tri6n khai kinh doanh tai du an khu do thi mai Nam

An Khanh. Chinh vi vay, k let qua kinh doanh quy 4/2015 cua SUDICO dat Igi nhu'an tang so vai ding ky nam 2014.

29. Thut thu nhOp doanh nghiep

Thug thu nhap doanh nghiep ("TNDN") dp dung cho COng ty nhu sau:

Thus suit TNDN cho Cong ty la 22 % Igi nhtfan chiu thus.

Cac bao cao thug cua C6ng ty se chiu su kigm tra cua ca quan thug. Do viec ap dung luat va cac qui dinh vs' thug co thg dugc giai thich theo nhiSu each khac nhau, s6 thug dugc trinh bay tren cac bao cao tai chinh hqp nhdt quy IV co thg se bi thay d6i theo quygt dinh cu6i ding dia ca quan thug.

29.1 Chi phi thul TNDN hip hanh

Quj IV nam 2015 Quj IV nam 2014

VND VND

Chi phi thug TNDN hien hanh 43,048,022,1 10 62,908,652

Chi phi thug thu nhap hodn lai (456,742,521)

T6ng cong 42,591,279,589 62,908,652

29.2 Thug' thu nhap doanh nghiep

Thu6 TNDN hien hanh phai tra dirge xac dinh dui ten thu nhap chiu thus cua ky hien tai. Thu nh4p chit' thug cUa

C6ng ty khac vOi thu nhap dirgc bao cao trong bao cao , kgt qua hoat Ong kinh doanh hap nhdt quy IV vi thu nhap chiu thug khong bao g6'm cac khoan muc thu nhap chiu thug hay chi phi duet khu tit cho muc dich tinh thug trong cac ky khac va ding khong bao g6rn cac khoan muc khong phai chiu thus hay kh6ng dugc khu trir cho muc dich tinh thus'. Thug TNDN hien hanh phai tra cua COng ty me va cac cong ty con dugc tinh theo thus suit da ban hanh den ngay kgt

that kS, kg toan.

30. Nghiep vu de ben lien quan

Danh sach cac ben lien quan da co giao dich trong ky va/hodc CO khoan phai thu/phai tra tai ngay kgt that ky kg toan quj, IV vol COng ty:

SIT Ten cong ty Mai quan he I Cong ty C6 phdn T.r van Sudico Cong ty lien kgt

2 C6ng ty C6 phdri adu to Bit deng san & TM Thang Long Cong ty lien kgt

3 C6ng ty C6 phdn xay dung Sudico Cong ty lien kgt

4 Tong cong ty S6ng Da C6 (long

Kh6ng co giao dich trong ytu dia Cong ty vOl cac ben lien quan trong

27

CONG TY CO PHAN DAU TU PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NG1411E1P SONG DA

Quy IV nam 2015

Dia chi: Toa nha SUDICO, dung Me Tri, phir6ng my Dinh I, quAn Nam Tir Liem, Ha N6i

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Quj, IV nam 2015

Cac diiu kien va (lieu khoan cua cac giao dich val Mc ben lien quan

COng ty ban hang/cho thue cho cac ben lien quan theo muc gia ban/thue niem yet th6ng thirOng.

S6 dir cac khoan phai thu, phai tra tai theyi diem ngay 31 thang 12 nam 2015 khOng can bao dam, khong co tai suit va se dirge thanh toan bang tien. Cho giai cloAn tai chinh quy IV ket thilc vao ngay 31 thang 12 nam 2015, C6ng ty chin trich IAp bat cCr mot khoan du ph6ng ng phai thu kho d6i rid° lien quan den s6 tien cac ben lien quan con ng Cong ty (31 thang 12 nam 2014: 0). Viec danh gia nay dirge thkrc hien cho m8inam th6ng qua viec ki'em tra tinh hinh tai chinh cua ben lien quan va thi trutrng ma ben lien quan do hog Ong.

Vao ngay kit tlilic kr)) ki loan quY IV, cac khoan phai thu va phai tra vii cac ben lien quan nine sau:

31/12/2015

Cac ben lien quan NOi dung nghiep vy VND

Cdc khan phai thu khdc

Tifing cong ty S6ng DA

Ti&'n lai vay

Phdi thu khdch hang

C6ng ty Co phan tir van Sudico Cho thue kios

Cong ty CP Dau to BDS va TM Thing Phai thu chuy'en nhirgng et& dA co ha tang Long dir an KDT Nam An Khanh

4,156,250,000 De

4,156,250,000 , ci DELI IL

De KHU c

354,971,949 ,\

3,206,000,000 -- 3,560,971,949

Tra trtrav cho ngirol ban

C6ng ty Co ph'An tir van Sudico Phi tu. van

1,646,212,308

1,646,212,308

Phai tra kluic

C6ng ty CP Dau tir BDS va TM Thing Long Cap guy khen thutmg phut Igi

Cac ca nhan CO lien quan Gap von du an NAK, Van La - Van Khe

66,700,000

5,552,670,614 5,619,370,614

Phai tra ngwol ban

Cong ty Co phan tir van Sudico Cong ty Co phan xay dog Sudico

Phi to van

Thi cong du an My Dinh - Me Tri, Ha Long, An Khanh

1,624,155,904

1,823,909,433 3,448,065,337

31. Myc dich va chinh sach quail ly rui ro tai chinh

Ng phai tra tai chinh cCia Cong ty chu y'eu bao g6m cac khoan vay va ng, cac khoan phai tra ngutri ban va cac khoan phai tra khac. Myc dich chinh cua nhang khoan ng phai tra thi chinh nay la nham huy dOng nguon tai chinh phut vu cac hog Ong cua Cong ty. C6ng ty co cac khoan cho vay va cac khoan phai thu ,khac, phai thu khach hang, tien mAt va tien giri ngan han phat sinh tryt tip tir hog dOng Cong ty. C6ng ty khong nam giir hay phat hanh cong cu tai chinh phai sinh.

Cong ty CO rui ro thi truing, rui ro tin dung va rui ro thanh khoan.

28

LONG TY CO PHAN DAU TUPHAT TRIEN DO THI BAO CAO TAI CHINN HOP NHAT

VA KHU CONG NGHIEP SONG DA Qu.) IV ndni 2015 Dia chi: Toa nha SUDICO, &rang Me Tri, phuang My Dinh I, quan Nam TO . Liam, Ha Nai Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Quj, IV nam 2015

Nghiap vu quan 19 rid ro IA nghiap vu khong the thiau cho toan ba hoat clang kinh doanh cua Cong ty. C6ng ty da xay ding he thong kiem soat nham dam bao sy can bang 0 mire hgp 19 girra chi phi rui ro phat sinh va chi phi quan 19 rui ro. Ban Tang Giam clac lien tyc theo quy tranh quan 19 ro COng ty de dam bao sr can bang hgp 19 gifts rui ro va kiem scat rui ro.

Ban Tang Giam dOc xem xet va thong nhat do dung cac chinh sach quan 1St cho nhung rui ro nOi tren nhu . sau:

Red ro thi trtrang

Rui ro thi twang la rui ro ma gia tri hap 19 dm cac luong tien trong tuang lai cua mat cong cu tai chinh se bin clang theo nhung thay cvzii cua gia thi twang. Gia thi twang c6 b6n loaf rid ro: rui ro lai suit, rui ro tien ta, rui ro gia hang haa va rui ro ve gia khac, citing han nhu rid ro va gid co phan. COng cu tai chinh bi anh huang bai rui ro thi twang bao gam cac khoan vay va ng, tien girl, cac khoan dau to sari sang a ban . Cac phan tick dO nhay nhu duct tranh bay dual clay lien quan den tinh hinh tai chinh cua Cong ty tai ngay 31 than 12 nam 2015 va ngay 31 thing 12 nam 2014.

• • Cac phan tich cla nhay nay da &lac lap tren co ser gid tri cac khoan ng thuan, t9 la glum cac khoan ng co iai suit co dinh pgm va cac khoan nq c6 lai suit tha not va t9 tuang quan giaa cac cong cu tai chinh c6 giSc ngoai to IA kh8ng thay clai. pNdt TR1

Khi tinh toan cac phan tich do nhay, Ban Tong Giam dac gia dinh rang: THI VA . NG NGNII

Da nhay cua cac khoan mix tren bang can d6i ke toan lien quan den cac cong cu ng san sang a ban; DA

DO nhay cua cac khoan mvc co lien quan trong bdo cao kat qua hoat clang kinh doanh bi anh huang bai cac thay dOi trong giA dinh ve rui ro thi twang tuang Ung dtra ten cac tai san va ng phai tra tai chinh ma Cong ty nam gift tai ngay 31 thing 12 nam 2015 va 31 thing 12 nam 2014.

Rfii ro iui suat

Rui ro iai suit la rui ro ma gia tri hgp 19 hoc cac tan trong tuang lai cua mat cong tai chinh bian dang theo nhung thay clai lai suat thi twang. Rui ro thi twang do thay doi lai suat cua Cong ty chit yeu lien quan den tien va cac khoan tien ngan han cua Cong ty. Day la cac khoan dau tu ngan han va khong dugc COng ty narn gift nham mvc dich thu lgi tix sir tang len trong gia tri.

C6ng ty quan 19 rui ro lai suat bang cach phan tich tinh hinh canh tranh ten thi twang de' c6 clugc cac lai suat c6 Igi cho mvc dich cua C6ng ty va van ram trong giai han quan 19 rui ro cua minh.

Ey nhgy ctii vdi iii suat

Cong ty khong thirc hian phan tich da nhay dOi vii tai suat cho giai doan tai chinh qu9 IV nam 2015 vi phan Ian chi phi lai vay cua cac khoan vay trong giai (loan nay dang doge von hoa vao cac dir an.

Rcii ro ngoai to

C6ng ty CO rui ro ngoai to do thkrc hian , mua va ban hang hoa bang cac clan vi tan to khac cl6ng flan ke toan cua C6ng ty nhu. clugc tranh bay trong Thuyet minh. Cong ty quan 19 rui ro ngoai to bang cach xem xet tinh hinh thi twang hian hinh va du kien khi Cong ty lap ke hoach mua va ban hang h6a trong tuang lai bang ngoai ta, ngoai trir viac tang t9 la phang ngira Hai ro. Cong ty khong sit' dung bat 14 cong cu tai chinh phai sinh de phong ngira rid ro ngoai to cua minh.

DO nhgy ctoi veri ngogi to Cong ty kitting thkrc hian phan tich da nhay doi vii ngoai to cho giai doan tai chinh qu9 IV nam 2015 vi cac khoan myc tier' to c6 g6c ngoai to IA khong clang ke.

Rini ro ye girl co phieu

Cac co phieu da niem yet va chua niem yet do COng ty nam gift bi anh twang bai cac rui ro thi twang phat sinh tinh khong chac chin ve gia tri Wang lai cua ca phieu dauCong ty quail 19 gia rui ro ve gia co phial bang cach thiet lap han rn(•c dau tu vao co phieu. Hai clang Quan tri cua Cong ty cling xem xet va phe duyat toan ba cac quyet dinh dau to vac co phieu.

29

139

CONG ATNY

Do THI VA KHU GONG NGHIEP

SONG CA

14111t ► roc

Tr'gri V* Dung

30

CONG TY CO PHAN DAU TU . PHAT TRIEN DO Till BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHIVP SONG DA QV IV nam 2015 Dia chi: TM nha SUDICO, throng Me Tr', phuerng Mj , Dinh I, quan Nam Tir Liem, Ha N6i Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Qujr IV n5m 2015

Rai ro v'd gib hang hOa

C6ng ty c6 rui ro ve gia hang h6a lien quan den chi phi phat trien dat va xay dung co se:, ha tang/ding trinh. Cling ty quan lj rui ro nay thong qua viec theo doi chat the cac thong tin va tinh hinh co lien quan cua thi twang bat d6ng san. C6ng ty chtra sir dung cac cong cu phai sinh dam bao de pheng ngira rfti ro ve chi phi Oat trien dat va xay dung co . sO ha tang/cong trinh. Rai ro tin dung

Rui ro tin dung la rui ro ma mot ben tham gia trong mot cong cu tai chinh hoac hop d6ng khach hang khOng thus hien cac nghia vu cua minh, ddri den ton that v6 tai chinh. Cong ty CO rui ro tin dung tir cac hog d6ng san xuat kinh doanh cua minh (chit yeti d6i vai cac khoan phai thu khach hang) va tir hog d6ng tai chinh cua minh, bao g6m tien girl ngan hang, nghiep vu ngoai h6i va cac cling cu tai chinh khac.

Phai thu khdch hdng

C6ng ty quan 1j, nal ro tin dung khach hang thong qua cac chinh sach, thit tuc va quy trinh kiern sat dm Con o lien quan den viec quan 1j, rui ro tin dung khach hang. 0

C6ng ty thuang xuyen theo dOi cac khoan phai thu khach hang chtra thu ducc. D6i vai cac khach hang Ian, COn thuc hien xem xet sit suy giam trong chat luting tin dung dia tong khach hang tai ngay lap bao cao. Tren co . sa ri viec cac khan phai thu khach hang dm Cong ty co lien quan den nhieu khach hang khac nhau, rui ro tin dung kho tap trung dang ke vao mot khach hang nhat Binh.

Tien geri ngan hang

Cong ty chit /du duy tri s6 du tien tai cac ngan hang dupc nhieu ngtdri bit den Viet Nam. Riti ro tin dung d6i vai so , tai cac ngan hang (lucre quart 1j , bai b0 phan ngan guy cua C6ng ty theo chinh sach cua Cong ty. Rui ro tin dung toi da cua COng ty dOi vai cac khoan mix trong bang can &I ke tan tai moi kj , lap bao cao chinh la gia tri ghi so. Cong ty nhan thay mire d6 tap trung rui ro tin dung doi vai tien girl ngan hang la thap.

Rai ro thanh khoan

Rui ro thanh khoan la rui ro aing ty gap kho khan khi thus hien cac nghia vu tai chinh do thieu von. Rui ro thanh khoan cua Cong ty chit yeu phat sinh tix viec cac tai san tai chinh va ng phai tra tai chinh co cac thai diem dao han Lech nhau.

COng ty giam sat ro thanh khoan thong qua viec duy tri m6t luvng tien va cac khoan vay ngan hang mac ma Ban Tongs Giam doc cho du de' dap Ung cho cac hog Ong Cong ty a giam thieu anh hitting nhang bin dOng ve luting tien.

Tat san dam No

C6ng ty kh6ng nam girr tai san darn bao cua mgt ben khac vao ngay 31 tang 12 nam 2015 va ngay 31 thang 12 nam 2014.

Ha N0i, ngay 5 Mang 02 nam 2016 CONG TY CO PHAN DAU PHAT TRIEN DO THI

VA KHU LONG NGHIt13 SONG DA Ngui•i lap Ke toan trtro .ngfiv Tong gigm doc Cong ty

Nguygn Thi