C6ng ty C6 phin Vinhomes

Bao ceo tai chinh riCng gioa nien d6

Qut lll nem 2019

C6ng ty C6 phin Vinhomes

MUC LVC

Thong tin chung

Bao clo crla Ban Tdng Giem d6c

Beng can doi ke loan n€ng gioa nien d0

860 odo ket qua hoat dong kinh doanh d€ng gioa ni6n d0

Bao do luu chuydn tian te rieng giga nign dO

ThuyAt minh bao c6o taichlnh ri6ng gi0a nian dO

Tnng

3

4-6

7-8

9-10

1't - 51

C6ng ty C6 phAn Vinhomes

THONG TIN cHUNG

GONG wCong ty Cd phAn Vinhomos ('C6ng ty') ta mot c6ng ty cd phAn duqc thenh Ep th€o Luat DoanhnghiCp cia Viet Nam theo GiAy Ch0ng nhan 9ang kt Krnh doenh s6 0103022741, do Sd K6 hoachve Oau tu Thanh ph6 He Noi cAp ngay 6 th6ng 3 nam 2008 ve dt gc cAp hi Gdy Chung nhAn Odngki Doanh nghiep C0n9 ty C6 phan sd 0102671977 vao ngCy 5 theng I ntm 2010. COng ty sau d6ctlng nhAn duqc c6c Giey Ch'j'ng nhan Oang ky Doanh nghiep st}a d6i vfi dn sia d6i gAn nh6t EEn th6 28, iluqc cap ngay 28 th6ng 6 nam 2019.

Hoat d6ng chlnh trong ki hien hicua C6ng ty B phattrian ve kinh doanh bAt itong sen, cho thu6 vinphong, cung cep dich W quAn libAt dong san ve c6c dich vu li6n quan, cong cip dich vu t6n9 thAuxay drmg, dich vv lu van, thiet ke, gi6m s6t va qugn ry xey dqng.

COng ty c6 tru sA chlnh 6{ttaisO 458, Ph6 Minh Khai, Phudng Vlnh Tuy, Quan HaiBd Trung, Thanhph6 Ha Noi, ViCt Nam.

Tap doin Vlngroup - Cong ty CP la cong ty mq cie COng ty, Tap doan Vingroup - Cong ty CP va c6cc.6ng ty con Bau day dugc gAi chung la Tap doan.

HSroOt{c auA rRl

C5cthanh vien Hoiddng Quan tritrong kt vA veo ngay lap bdo cao ney nhu sau:

Bd Nguy€n Dieu Linh Chi tichOng Nguy€n Met Ouang Thanh vienBa Cao ThiHa An Thanh vi€nOng Varun Kapur Thanh vi€n d6c lepOng Mueen lJddeen Thanh vBn doc hp

BAI KreM soAT

Cdcthanh vi€n Ban kigm soet trong ki vii vdo ngay lap b6o c,o nay nhu eau:

Ong Pham Kh6i NguyenBa Doan Thi Thu MaiBe L6 ThiDuyen

Tnrdng BanThanh vienThanh vi€n

COng ty C6 phAn Vinhomes

THoNG TtN oHUNG (ti€p theo)

BAN TONG GIAiI DOC

Cac thenh vien Ban Tdng ciem d6c trong ki va vao ngay €p b6o oAo nay nhu s3u:

ung Fnam Inreu HoaOng Douglas John FarrellBa NguyCn NgQc ThUy LinhOng Nguyen Ooc QuangBa Phl Thi Thvc NgaOng Nguy€n V5n TraiOng Pham Van Khuong

cuor oAr orCN THEo PHAP LUAi

Ngudid?idien theo phdp lu c0a Cdng ty:

> trong_giai doan dAn ngey-s $eng 3 nem 2019 E Ba Nguy€n Dieu Linh - T6ng Giem d6c, ongNguyen V5n Trar - Ph6 TOng Gi6m dOc ve Ong Ph?m Nhat Vugng - Chi tich Hoi d6ng Quan h;

> ti/ ngay 6 theng 3 n,m 2019 ddn ngay 19lh6ng 5 nam 2019 la Ba Nguyan Oieu Linh - Chi tichHoi d6ng Ouan ri, Ba Luu ThiAnh Xuan - Tdng ciem d6c ve Ong Nguygn Vdn Trai- Ph6 T6ngGiam doci

> tu ngey 20 thang 5 nem 2019 it6n ngay 27 thang 6 nam 2019 la Be Nguygn Oieu Linh - Chi lichHoid6n9 Qudn lri, Ons Ph?m Thdu Hoa -T6ng cidm d6c va ong Nguy€n V;n Trai- Ph6 TdngGi6m d6c

> tlr ngay 28 thing I ndm 2019 d€n ngay bao c6o_nay-le Ba Nguygn Dieu Linh - Chi-tich HoiddrlgQuan ri, Ong Pham Thi6u Hoa - T6ng ciem d6c, ong Nguyen Vrn Trei - Ph6 T6ng ci6m d6cvA Ong Ph?m Van Khuong - Ph6 T6ng GiAm tl6c.

Ba L€ ll|i Hel Yan, Giam d6c Tai chinh Kt ban, duqc ngudi d?i dien t'teo phep tuat cia COng ty rlyquyan ki beo ceo $i chlnh oia COng ty theo GiAy iy iuyAn s6 064/2019/GUA-TGD-VH ngay 26ih6ng 7 n:m 2019.

T6ns ci6m d6cPh6 T6ng Giem d6cPh6 T6ng Gi6m ddcPh6 T6ng ci6m docPh6 T6n9 ci6m d6cPh6 Tono Gi6m d6cPh6 T6ni Giem d6c

C6ng ty C6 phAn Vinhomes

BAo cAo cUA BAN TONG GIAI\4 oOC

Ban T6ng GiSm d6c C6ng ty CO phen Vinhomes ( C6ng ty") trinh bay b6o ceo ndy vd bao cdo taichinhrieng gi0a niCn d0 cia COng ty cho Qui lll nam 2019

TRACH NH|EM coA BAN ToNG GtA D6c oot vot BAo cAo TAt cHiNH RTCNG Gtua NteN oO

Ban T6ng Giam d6c chiu trach nhiCm dam beo bao cao taichinh rieng cho tung giai doan Bi chinh phananh trung thuc va hgp l)t tinh hinh tdi chinh riCng gi0a nien d6, k6t que ho?t dong kinh doanh rieng gioanien d6 vd tinh hinh luu chuy6n tien t0 ri6ng gii'a nien d6 cda C6ng ty. Trong que klnh tap bao cdo taichinh fCng giira nign dO nay, Ban T6ng ciam d6c cAn phdi:

lpa chon cec chinh s;ch kC toan thich hop vd dp dling cac chlnh sech nay mot ciich nh6t qudn;

thuc hiCn cec danh gi6 va udc tinh mot cAch hqp ty v;i than trQng;

neu 16 cec chLren muc k6 toan dp dung cho COng ty cd dugc tuan thi hay kh6ng va tat cd nh0,ng sailech trong yeu so voi nhing chu6n muc nay d6 duoc trinh bAy va giai thich trong b6o cdo tai chinhrieng gioa ni6n d0, va

lep b6o cao tiichinh neng gt0a_nren Ct6 trCn co so nguyen tjc hoAt dong lien tUc tru trudng hgp\hong the cho ring C6ng ty sC trep tuc hoat dong

Ban T6ng Giim d6c chiu trdch nhigm dam bdo viec cdc s6 sach kA toen thich hqp dugc luu gii/ dC phan6nh tinh hinh tar chinh fl6ng gr0a nren d0 cia C6ng ty vdi rnu,c dO chinh xac hqp i, tAi b6t ki thdi di6mnao va ddm bao reng cAc s6.s6ch ke toAn tuan thll voi chC d0 k6 todn da duqc ap dqng. Ban T6ng Gidmdoc cong chiu tfech nhiem ve viec qudn t:i c6c tai sen cia C6ng ry va do d6 phdithlfc h€n cec bien phapthich hop d6 ngan chan va phet hion c6c henh vigian tan va nhilng vi pham khec.

Ban T6ng Giam d6c cam k6t de tlan thrl nhcrng yeu cau ne! trCn trong vi6c tap b6o cao teichinh riengg r:la nren d6 kdm theo

CONG BO cUA BAN TONG GIAM o6c

Theo i ki6n crla Ban T6ng ciam d6c, b6o c6o tei chinh ri6ng gioa nion d6 kem theo phan 6nh trung thr?cva hqp lt7 tinh hinh tdi chinh ri6ng gi$a ni6n d0 cua C6ng ty veo ngay 30 thang 9 nam 2019 k6t qua ho?tddng krnh doanh neng grlra nien d6 va tinh hinh tuu chuy6n trdr te r.619 g,Ua nre.r CJ6 ct o gra doan tacl:nh 9 thang ket thic cr:ng ngay phu hop voi cac Chuen muc K6 to6n Vrel ruam. Cn6 Oa tdrodn ooanrrng]iiep ViCt Nam vd c6c quy dinh phap ly c6 liCn quan d6n viec tAp va trinh bay bao cdo taj chinh ri6nggiira niCn d6

C6ng ty co c6c c6ng ty con nhu duqc trinh bey trong bdo cAo tai chinh gi&a ni€n d6 Cdng ty da lap beoc6o lei ch nh neng gria nren d0 nay nhem d6p ung cec yeu cau ve cong b6 th6ng tin c! th6 ta theo quydrnh lal Thdng iu,sO 155/2015/TT-BTC - Hudng den vC viec c6ng b6 thong tin tren thi trudng chungkhodn Cong theo quy dinh tai c6c vdn bdn ney, Cdng ty c0ng de tap bao cao tai chtnh hqp nhit gi&a nie;ddcia C6ng ty va c6c c6ng ty con vao ngay 30 thang I nam 2019 ("bdo ceo tai chinh hop nh6t aii/a ni6ndd )de ngey 28 thdng 10 nam 2019

NgLoi si oung bao cao tercrrnh fleng grLia nren dO 4er doc bao cao nay c.lng vo,beo cao lar chlnh nopnhal giia n 6r do no. rren de co duoc cac thong nn day dJ ve ttnh t^rnl- Ut clinh hop nhat g.rla nren dokat qlenoal dong krnh doanh hgp nhat grl}a nren dO va tinh hinh tuu chuyen ticn lC hop nh6t gifa niCnd0 cia Cdng ty vA cac c6ng ty con

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C6ng ty C6 phAn Vinhomes Bo1-DN

BANG cAN oOI KE ToAN RIENG GII}A NI€N oongdy 30 thang 9 n;m 2019

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alao han

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ngin han3 Phdi thu vd cho vay ngen

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1.032.920.893.977547 827 .322.189

485 093.571 788

543.306.657.798

543.306 657.798

49.230.108.U7.834

17.641.321.436.935

1 040.693.225.917

23.257.439.66330.545.236.550.493

(20.400.605.174)

10.747.630.525.47210 908.985.960.060

(161 355.434.588)

5.597.766,413.854325.549.897 27037.596.964 460

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C6ng ty C6 phAn Vinhomes Bo1-DN

BANG cAN oor Ke ToAN RteNG GtuA NteN oO (tiep rheo)ngdy 30 thang I nam 2019

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ndm 2019Ngay 31 th6ng 12

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dd dang

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vi khac3 DAu tu n5m giir d6n ngay

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BAo cAo Luu cHUy€N TteN TE RTENG Gl-rA NteN Docho grar aloan taichinh seu thdng kdt thuc ngay 30 th3ng 9 nem 2019

BO3.DN

Cho giai doen Eichinh chln heng k6tth0c ngdy 30 theng

I nen 2019

Cho giai doAn tAichinh chln thang Retthlc ngey 30 thAng

I ndn 2018

I. LUU CHUYEN TIEN TuHOATOQNG KINH DOAI{H

Lai nhuan tru,Oc thueDi6u chinh cho cec khoAn

Kheu hao tai sen c6 dinh houhinh, bAt dong sdn dA! tLr va haomdn taisan c6 dinh v6 hinhHoan nhAp cdc khoen dq phdngLai lu ho?t dong dau tuChi_phl laivay va phat hanh tralphiCu

Loi nhuan t&_ho?t along ktnh doanhtru&c thay at6i v6n luu at6ng

Gi6m/(tang) c6c khodn phaithuGiem/(tdng) hang ion khoGidm c6c khoan phiiitrd ikhonokE l5l vay phdi ke, thu6 thu nhe-pdoanh nghi9p phai nop)Giam chi phj trd truocTian_tai vay de tdThuC thu nhap doanh nqhiep den8p

Luu chuy6n tlan thuen $/(sr] dVngveo) hoet dong klnh doanh

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Luu chuy6n tidn thuAn td/(su dqngvao) ho€t dong dAu tu

81.971 231 004(154.980.909.909)

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C6ng ty C6 phin Vinhomes

BAO CAO LLTU CHUYEN TIEN TE RIENG GIUA NIEN DO (tiCP thEO)cho giaialo?n taichinh sau thang k6t thdc ngay 30 th6ng 9 nam 2019

NguyEn Ihi Hdna TrangNgLroilap

Ha Noi, Viet Nam

NgAy 28 thang 10 n5m 2019

BO3-DN

Don vithh VND

MEsd cHiTIEU Thuy6l

Cho giai doAn Eichinh chin thang ket

thitc ng)y 30 theng Inem 2019

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I nem 2018

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Luu chuyan tiajn thuan (si! dung vaoytu hoit dong tilchinh

Luu chuyen ian thuan rong kt

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COng ty C6 phAn Vinhomes

THUYET MINH BAO CAO TAICHINH RIENG GIOA NIEN OQQui lll nem 2019

809-ON

1. THoNG TrN ve GONG wCOng ly C6 phAn Vinhomes ( COng ty") la mot c6ng ty cd phAn doqc thenh lAp theo LuatOoanh nghrgp crla Vret Nam theo Grey Ch0ng nhan Oang ki Kinh doanh s6 O1O3O227a 1 doSd Kd hoach va Oau tu Thanh ph6 Ha Noi cAp ngay 6 th6n9 3 nem 2008 va duqc cAp hiGiey Ch0ng nhan OSng ki Doanh nghigp C6ng ry Cd phAn s6 0102671977 vao ngey 5 thangI n6m-2010 Cdng ty sau d6 cong nhan duqc cec ciay Chung nhAn Orng kt Doanh nghiepsia d6i vdi lan si a d6i gAn nhet la lrn thLr 28. duAc cAp ngay 28 th6ng 6 nam 2019.

Hoat d0n9 chinh trong ky hien t?i cia COng ty la ph6t trign va kinh doanh bel dong san, chothu€ vdn-phong, cung cap dich vq quan li b5l dong sAn va cic dich vu lidn quan, cung cApdrch vv ldng lhau )(ey dpng. drch vu u van, thiet k6, giem sdt ve qudn li xay d\rng

C6ng ty c6lrv sd chinh t?i s6 458, Ph6 Minh Khai, Phudng \rmh Tuy, Quan Hai Ba Trung,Thanh pho Ha Noi, VjCJ Nam-

Chu.ki san xuAl k,nhdoanh binh quan cia ho?tdong chuydn nhuqng bet dong san cia C6ngly b6l d6u tu thdi diem xin grAy phep dAu tu, thvc hien giei ph6ng mdt bang, xay dLrng coban cho den thdi dr6m hoan thien Oo vAy, chu ky san xuAt kinh doanh cia ho?t dong chuyAnnhugng b6t dong san cia COng ty h trong vong tu 12 thdng dtn 36 thang.

Chu ky san xurt, kinh doanh coa cac ho?t Clong kh6c cl]a C6ng ly th6ng thudng la trong v6ng12 th6ng

36 luong nhan vien cia C6ng ty tai ngay 30 theng g nem 2019 ld 6.508 (ngay 31 thang t2nem 2018:6.258).

Tinh ch6t mia vy cia hoet ding enh htrtng il6n b6o c6o

Do dec tinh cUa noenh kinh doanh bAt alOno sdn doanh lhu cho thue ve cuno cio dich vuquanii bAt d6ng srn du kian sE 6n dinh rron-g su6t ca nam tru khicong ty dua iac ian prrAmdau tu moi veo thi trudng. Trong khi (16, doanh thu chuy€n nhugng b6t dong s5n phq lhuocvao llnh trang hoan lhanh cia cac dH an bAt dong san va lrnh hinh thr trudng ta' thdi di3mcac du en duoc chao b6n.

11

COng ty C6 phAn Vinhomes

THUyeT MtNH BAO CAO TAr CHINH RteNG GtoA NreN O0 (ri6p theo)Oui lll nrm 2019

BO9.DN

1. THONG TtN vE coNG TY (ri6p rheo)

Co cdu ti chrf

T?r ngey 30 thang I nem 2019, C6ng ly c6 17 c6ng ty con (t?i ngay 31 th6ng 12 n5m 2018:18 cdng ty con). ih6ng tin chit'6t va irt cong ly con va ry b biAtquydt,I le lqi lch truc ti6pcUa COng ty va gi6n tep qua cong ty con tong cac cOng ty con nay nhu sau:

rt tqbdu rt b tqi bhquyet &) (%)

r C6ng ty TNHH OAu ru va 85.00Phst tign 06lhiGia LAm

Ccong ty o0lhiGia Lam') (i)

2 COng ly C6 phAn 9Au tu vd 99,18Phdt lfi6n Sinh Th6i('COnq tySinh lhei") (i)

3 C6ng ty C6 phAn Tu vrnoA! 69,50tu va oau tu vigt Nam ccongtyoAu tu Vlot Nam') (i)

4 C6ng ty c6 phAn96lhiDulich Can Gid ("C6ns ly CgnGio ) (D

56 7, Oudng Brng L:ng 1, KhudOlhisinhth5iVinhome8Riverside, Phudng Vigt Hung,Ouan Long Bien, Thanh ph6 HaNOi

56 '19'1, Ph6 Ba Tnqu, PhudngLe D?iHAnh, OuAn HaiBaTnrng, Thanh ph6 Ha NOa

s6 191, Ph6 8a T g!, PhudngLe ggiH,nh, Ouan HaiBeTrung, Thenh phd Ha Noi

s6 72, outng Le Thanh T6n,Phudng B€nNshe, Ouqn 1,

Thanh ph6 H6 ChlMinh

s6 72, Oudng Le Thdnh T6n,Phudng BanNshd, OL4n 1,

Thanh ph6 H6 ChlftIinh

TAng 20A, Tda nhe Odng KhdiVincom C.nler, 72 Le ThanhTon, Phodng Bdn Ngh6, OuanI, Thanh ph6 Hd ChlMinh

E3,95

99,89 9E,56

98,76

68,64

90,00

6E,17

5 COng tyTNHH AAt d0n9 s,n 90,00Tay Tens Long ('Cong ty TeyTeng Long")

6 C6ng tyTNHH 90thio€ihqc 97,90Ouoc € Beriaya MA Nam('Cong ty oTDH 86dayJ) (i)

cong ty c6 phAn OAu tuvAPhet trign Dia 0c Thanh phoHoefig Gia ("Cong ty HoangGia )

c6n9 ty cd phAn oAu tu vePhar rri€n Lans Van fcdns tyLang Van") (i)

COng ty TNIIH rvlelropolF HaNoi ('cong ty Metopolis HaNof)

57,85 56 72A, oudng Nguy6n Trei,Phudng Thugng Dlnh, QuenThanh Xuan, Thanh Phd Ha Noi

95,82 s6 7, gudng Trudng sa,Phudng HOa Hii, Quen Ng0,Hanh Son Thnnh ph6 Oa Nlng

i00,00 L0 dal HH Ph?m Htng, PhudngM€ Trl, OuAn Nam TJ Liem,Thdnh ph6 Ha Noi

57,85

99,00

100,00

12

C6ng ty C6 phin Vinhomes

THUYET MINH BAo cAo TAI CHINH RIENG GI[,A NIEN oQ (tiEp theo)Qui lll nrm 2019

L THO cTN ve cO c w (ti6p rheo)

cq cru td crrdr (ti6p theo)

ri Ia biiu Tt te tci tchTan cnng ly

10 COng ty TNHH Trung tam Tai 67,50 60,78 TAng 20A, Toe nha Odng Khdiohlnh Vi6t Nam B€iaya('Cons ty TTTC Beiaya')

Vincom C€nt€r, 72 Le ThanhTon, Phudng BAn Ngh6 OuAn1, Thanh pho H0 ChlMinh

11 Congtyc6p nDAuroxay 100,00 90.06 s6 290, Nam Kt KhdiNghra,

quytt(%) (%) rrv *chi 1

dvng Th6iSon ("Cong iyTh6iSon")(i)

BO9-DN

Phudng 8, Ou4n 3, Thanh ph6Hd ChlMinh

12 COng ry TNHH ThLrong mei 10O,OO 100.00 TAng 20A, Toe nhAOdng KhdiOeu tu vd Phrl tri6n ThiCn Vincom C€nter. 5672 Le Th6nhNian Ki ('Cdng ty Thien NienKi)

Ton, Phuong 4n Ngh€, OuAn1, Thanh ph6 H0 Chl Minh

13 C6n9 ly C6 phtn GS Ci Chi 100,00 99,89 Tang 20A, Tde nha96ng Khoi('cong ry GS cn chf)(i) Vincom Center, 72 LA Th6nh

Ton, Phudng B6n Ngh6, Ouan1, Thanh ph6 H6 Chl Minh

14 Cong ty TNHH Kinh doanh 98,00 96,79 56 63 Ph6 Hang Ga, PhudngBAt dong san Ph0 Gi€ ('COns Hang Bd, Ouan Hoan Ki6m, Haty PhU Gia') (i){ii) NOi

1s Cong ty C6-phan Kinh Doanh 85,00 85,00 TAng 20A, Tda nha Odns Khdiva PhA Trien Tnuong MAi An Vincom C€nlar, 72 La Thanhrhinh

lil;il''."ii8fittiiff;$"'^16 COns ty C6 phAn PhAl tiAn 90,00 90,00 72 LaThanhT6n,

Thanh Ph6 Xanh Phudng BAn Ngh6, Quan 1,Thanh ph6 HO Chl[,llnh, vigt

17 Cons ty C6 phAn O6lta (D 100,00 99,34 110Oang Cong Binh,6p6, XaXuan ThdiThuqng, Huyen H6cMan. Thinh pho H0 Chl Minh,

(D Tt H lqi lch va ti e biau quyAt trong c6c c6n9 ty con nay khac nhau do cong ty ki€m soetcec c6ng ty con nay gian tiap thong qua cic c6ng ty con khac.

(ii) Cong ty iteng tmng qua flnh hoan tAt thi tvc aiai tha.

13

Cdng ty C6 phAn Vinhomes

THUYET [4INH BAo cAo TAI oHINH RIENG GII:/A NIEN oQ (Ii6p iheo)QUY lll nbm 2019

3.

3.1

BO9-DN

2.1

co sd TR|NH BAY

chuen nw vd ch6 ar| kd toen ap dgtng

Baoc6oUichinh ri6ng giaa ni6n dO cia Cdng ty duoctrlnh bay bgng ddng Viet Nam ("VND )phd hqp voi Che dO ke toen doanh nghiep Viet Nam, va cec Chuan mqc ke toen ViCt Namdo B0 Teichinh ban hanh theo:

, ouyar dinh s6 149/2001/oD-BTC ngay 31 th5ng 12 nam 2001 ve vrec ban ient b6n

ChuAn mvc ke toen Viet Nam (Dqt 1);

r QuyAr d,nh sd 165/2002/OD-BTC ngay 31 thang 12 nEn 2002 vA vrgc ban hanh sau

Chuen mvc ke b6n viet Nam (Oql2)i

> Quydt dinh s6 234l2003/Qo-BTC ngey 30 thang 12 nam 2003 vA vigc ban hanh s6u

ChuAn mvc ke toen Viet Nam (Oqt 3);

> ouydr dinh s6 12l2005/oo-aTc ngay 15 thang 2 nem 2005 va! vec ban hanh sru chuAnmuc kg to6n viet Nam (oqt 4); va

> Quydt dinh s6 100/2005/Qo-BTC ngay 28 theng 12 nem 2oos vA viec ban hanh bon

ChuAn nrlrc ke toan Vigt Nam (D9t 5).

lheo do. bao cao rar chinh neng gi0a nren d0 duac trlnh bay kem theo va viec su dlrng beo

ceo ney kh6nq danh cho cac d6r tuqng kh6ng duoc cung cep cac lh6ng ttn vC cac thn luc va

nouven tic vi thdnq E kg toen tai viel Nam va hon ncra kh6ng dugc chi dinh trlnh bay llnhninn tai cnrnt ket dua ho?t dong kinh doanh va luu chuy6n tien tC theo cdc nguven tac va

thong le kA b6n duqc chAp nhan rong 16l t cac nudc va lanh th6 khec ngoei vigt Nam

Hinh th(rc sO kA ben ep dvng

Hinh thuc s6 kg toan duqc ep dvng cia C6ng ty la Nhat ki chung.

Ki ke todn nem

Ky kA toan nam cda C6ng ty lp dung cho viec l6p beo cdo tei chinh rreng brl dAu tu ngay 1

theng 1 va k6tthic ngay 31 thing 12.

Dotr v! ttdn te tong kd toen

Bao ceo tai chrnn nerg groa n'en d0 duqc lap bang don vi trtn le ttong kA toan cLla C6ng ly

IA VND.

rOM TAT cAc cHiNH sAcH K€ ToA cHoY€u

Tien ve cec khoin tusng aluong tien

TrCn va cac khoan tuong duong tign bao gdm tien mal tai qui. tiAn gtr ngan hang va dckhodn dAu tu ng,n han c6 thdr h?n g6c kh6ng qua ba lh5ng, co tinh thanh khoan cao c0 kha

nang chuy6n d6id6 dang thanh caclugng tien x6c dinh va kh6ng c6 nhieu nliro trong chuyend6i thinh tiCn

Heng t6n kho

HAng tdn kho dugc ghi nhan theo gie thAp hon gi0a gia thenh dA dua m6i sdn pham d6n vi

tri va diou kien hien t?i va gia ti thuAn c6 the lhuc hien dLrqc.

G 6 trithuAn co tha thvc hien dooc le gi6 bAn Lldc tlnh cia hang tdn kho lrong digu krgn krnh

doanh blnh thudng trir chi phl udc tlnh da hoAn thanh ve chi phi ben hang udc ilnh

2.3

2.4

14

C6ng ty C6 phan Vinhomes

THUYET M|NH BAo cAo rAt cHiNH RteNG G|OA NteN oe $6p theo)Qui lll ndm 2019

3. ToM TAT cAc cHiNH sAcH KE ToAN cHU yEu (tidp theo)

3.2 Herg tdr *to (ti6p fteo)

Hang ho' b^t d,ng sen

809-0N

91l90iP :1 dyq" ,"1*.hoa: qusc lal dq ds dB ban hoec dg cho thu€ dai hen irap l],l]soLrqc oreu kren-qFr nhan do€nh thu mot lAn trong qua trtnh hoat dQng btnh thudng cia C6ngry. r(hong phar de cho thue hoac cho tang gid, duoc ghi nhan ta hana hol bat do;g sdn theogid,thap hon gitla si6 rhenh dC dua mdisan phem A6n vitrt va dia; k,en nrOn'iai va gE trtlhuan c6 th6 thvc hien ituoc.

ci6 thdnh cia h3ng h6a b6t dong san bao gdm:> Chi phitien s& dung d6t, tjAn thuC dAt, cac chi phi ph6l tri6n d6t:> Chaphl xay dqng tri cho nha thau; va> Chi phi tai vay, chi phitu ven, thi6rkS,chr phi san tAp, dan bU g,ii phong mAt bAng, pht

tu vAn, thue chuygn nhuqng dAt, chi pht quin ti j(ay c"ng ctrrrngl ua'*c Jrri piii,en qr"nkhec.

Gie trjthuAn cO thd thvc hien doqc td gia b6n udc flnh c0a hang t6n kho bAi atong sen rrongalreu *ien krnh doanh btnh thuong rru chi pht uoc tinh da hoe; rhenh va chi phi b6n hang

9lr-161::i f!"s.*? fAt dlng sen.da b6n duqc shi nhen trcn beo cao ket qua hoar oonsIII_9":"!1,::9 9y9]1,6n

cdc chiphitruc ridpreo rhdnh hans ho6 b6t dons s.i; d6 va chrphrchung Ouqc phan bd theo c6c teu thlic phu hqp

Heng hba xay dwg

9919.lJ iq 9yi9 ehugng-phap ke kha, rhuans xuycn da hach to6n nsuy€n vat tieu va henshoa vor gra tl dr/qc xac dinh bSng chipht mua dua tren phuong phep btnh quAn gra quyBn

Cii pni sin xu6t krnh doanh dd dang bao gdm gi6 v6n nguyen vat tieu. nhan c6ng. chr phicno !n6u ph,u va cac chi pht c6 tren quan khac cLla crc cong kinh xay dung ctrua Cuqc ihUoau tu ngnrgm thu xac nhan khoi tuqng tai ngay lap bao c6o tai chtnh rieng gioa nien dO.

DV phdng gian gie hang 6n kho

Dq phdng grdm gid hang tdn kho duqc trich t4p cho phln gie fi dV kiAn bit6n th6t do cac1l1T "9I.9'iT

u9'in n'rtri (do gi6ln si6, hu h6ng, k6m phem ch6r, t6i rhqi v.v.) c6 thd xayra, oor vor lFanh pham, hang ho€ t6n kho kh6c thuoc quy6n sd htiu cUa C6ng ty dua tr€nbang chung hqp ty ve sV suy gilm gia tri t?i ngay klit thic n6m ke toan

:9,1?1S- PA" slir.n l1ho6l.de p!9ns gidm sia hans dn kho duoc hech toen vao sra v6n hens

oan tren bao cao kCt qua ho?l Ct6ng krnh doanh rieng.

3.3 Cac khoen phei thu

9,69llgil pn6: ,lry.d"gc.rrinh bay r6n b6o-c6o rai chtnh neng gi[],a ni6n at6 theo sie tri ghi

:".-:::In9:l ll":l'.r,.t" khach heng vd phdrthu kh6c sau khi cAn rru cac khoan d1 pnonsquqc Bp cho cac khoan phaithu kh6 ddi.

COng ty tham gia g6p v6n vao.ac thda lhuan hqp t6c 6Au tu tai san t6 trung tam thuong malva truong hoc, trong d6 c6c ddi t6cdoanh nghi€p c6 roan quydn van hAnh:knii tnic ua x,nndo-anh c3c cau phan n3y taithoi diem ler siin di vao ho?t dong. ve c6no ty nhan ohan ch|amol phan toi nhuan Trong trudng hop nAy. khodn dAu tu g6p v6n cLj; a6no ty vao thdaiYi.il9l t19 dif q* quoci?ch to6n vao chilieu cec.khoan phdr thu khac ie; b6n9 c-anoorKe rosn eng ta, lhdiatiCm C6ng ty ben giao tdrsen dC van hanh va khaith6c

cong ty C6 phin Vinhomes Bos-DN

THUYET ['INH BAO CAO TAI CHINH RIENG GIC}A NIEN OQ (tI€P thCO)

Qut lll n6m 2019

3. rO TAT cAc cHiNH sAcH Ke ToAt{ cHo YEU 06p theo)

3.3 cec khoen phdti thu (It'Plheo)

Dr ohdno no oher thu kh6 ddr lh6 hign phAn gia tri cr.ia cic khodn pheithu ma COng tv dvi'3n'knon-g co ina nang rhu h6r tai ngav i6t thut ki k6 toSn Teng hoac giam s6 du tai khoan

dq phdng-duqc h?ch t;6n vdo chi phlquan V doanh nghigp tren beo c6o kgt que hoat dong

kinh doanh rieng

3.4 fei san c6 dlnh hou hinh

Tli sen c6 dinh hiru hinh duqclha hien theo nglryen gie t|ir digia tri kh3u hao lly k6

Nguy6n gra tat sdn c6 dinh hou hhh bao gdm gie mua va nhing chr phico len quan tn'rc ti6p

d6n vrgc dLra t3, sdn v3o ho?t dong nhLr du kien

C6c chi phi mua sim, nang c6p ve d6i mdi Hi sen c6 dinh duqc ghi tang ng-uyen,gia cda tai

"jn ua

"ii pr'i oao rti,

",la;hga alusc hach toan vao bao cao ket qud hoat

'long kinh doanh

rieng khiPh6t sinh.

Khi tai san c6 dinh hou hinh atuoc b6n hay thanh li c'ac khoen lar hoac 16 phel srnh do thanh

ii ui"a^ rr" onii" "r'!"r'

Ech gioa tiAn thu thuAn tu vrgc bAn tai sdn vdi gi6lri con l?r coa Bl

adn) dugc l'ach to6n vao bao cao k6t qud hoat dong kinh doanh ri€ng

3.5 fhue lAi sen

Viecx6c dinh m6t th6a thuAn c6 phaala th6a thuan thuetaisan hay kh6ng dva tren ben chAt

.i"ii5" ir"a" o",u'tnoi digm kidt dAu: lieu viec thqc hiCn th6athuan nav c6 phv lhuoc v'o;:,;; d;;;;6i; ;;; nnli oinr' va tr6atnuan co bao s6m diAu khoan vA quven sJ dvns

tai san hay khong

Th6a thuan thue tai san duqc phan loaile thue tai chlnh n6u theo hqp d6ng thu€ tai sen b6n

"i. t"re-"huuE" q'"o pnanld; nli ro va lgi lch g,n liAn vdt quyAn sd hou tai sen cho ben di

rhJe. TAt ci aac ti6a thuan lhJe tai sdn kh6c duqc phgn loai ld lhuc ho?t oqng

Trong tnrortg hqp C6ng ty h ben cho thue

Tai san theo hqp ddng cho thuC ho?t dong duqc ghi nhAn la bai dong san dAu.tu trCn bang

can d6r ke loan rPng. Chr phr truc tiep b;n dAu da thLrong thao thda thuAn cho thue hoat

dong dwc ghi nhan vao bao cao kdt quA ho?t dong kinh doanh neng knr pnal srnn

Thu nhAp tLl tlAn cho thue ho?t dong duqc h?ch toan vAo b6o ceo k6l qua ho?l dong kinh

doanh neng lheo phuong phep dudng lh,ng trong suotthdigian cho lhue

Trong lrFtng hqp COng ty h ben 6ithue

Cec kho6n t'An lhue theo hgp d6ng thue hoat dong clugc hach to6n vao b6o ceotdtqudh,oat

cldng kinh doanh ngng theo phudng ph6p cluong thang trong su6l thdr h?n cua hgp oong

thuC.

3.0 Tei sen c6 dinh vo hinh

TAi san c6 dinh vd hlnh duqc the hien theo nguy€n gie tri, di gi6 tri hao mdn loy kg

Nouven qie tal sen c6 dinh v6 hinh bao gdm gi6 mua vd nhong chi phi c6 lien quan lrvc ti6p

aa-"n vrec oua ta, sdn vao ho?t dong nhu d!, kiAn

16

C6ng ty C6 phAn Vinhomes

THUYET t\4rNH BAo cAo TAt cHiNH RteNG Gt[rA NteN DO (ti6p lheo)QUY lll nem 2019

44 - 47 nem5-10ndm6-gnam3-5nem3-5ndm2-5nAm

QuyCn si dung dat co thdi hanNhd c0a, vat ki6n trucMdy nT6c, thi6t b

47 - 49 nem

I nem

Cdng-ly khong (rich kh5u hao d6i vor qlydn sir dung det t6u dai duoc ghi nh4n ta bet d6ngsen dau tLt

BAt dong sdn diu tLr duoc ngung ghi nhan trong bdng can d6t kC toen rieng sau khi da bAnhoAc sau kh bet ddng sdn dau td de kiong con duoc sj dunq va ret tnavlh6no lhu aluocloi lch l.rrn te t'ong tuo.g lar ru vrec tlranl ty b5r dorg sdr deu ru dO C.6nr teci qria Le.lhu thJdn lu vrec b6n tai sen voigre h con lAt cda bat d6ng sdn aldu tu atr/oc gnr n-hen vAobeo ceo kCt qud hoat ddng kinh doanh rieng gi0a niCn dO lrong ki,thanh ty

Viec chuyEn tu b6t dong sdn chi sd hou sD dung hodc hang t6n kho thanh b6t dong san deutu chi duqc,thuc hien khi c6 slr thay d6i vg mqc dich si, dung nhLr tft/ong hgp ch-rl sd houch6m dut si,dung tei sdn do va bA d6u cho ben khiic thue h;ar dong hoJc knr ket ttruc grardoa, ray dung. V.ec cnuydn tn ba( ddng sdr d6u tu sang b,r d6ng sjl cni sd lcpu sv dLagray rang tdn kho chiCluqc lhuc h,e.l

^hrco srr L'lay d6, ve mLc drch si dlng nhJ cac tJona

hop chJ sd h.iu bet dAu s, dung tei sdn nay noacbdl deu tr;en knarcno mic Cicn oan v,ecchuyen tu bal d6ng sen deu tu sang b6t d6ng sdn chd sd hi.u sr]" dunq hoac hanq ton Knokhdng lam thay d6r nguyen giit hay gid tric6n taicLja bet ddng sen tai ngay cf,uy6n-d6i

809-DN

3.6

3.7

3. ToM TAT cAc cHiNH sAcH K€ ToAN cH0 yeu (tiAp theo)

Tei sen c6 dinh vO hlnt (tiep theo)

Cec chr phi nang c6p va dor moi tar sdn c6 dinh vo hinh dudc ghr tdng nguyen gia cia tar sdnva cac chi phi kh6c duqc h?ch to6n vao b6o cao k6t qud hoat ddng krnh doanh fieng khi phatstnh.

Khi tei sen c6 dinh v6 hlnh duoc ben hay thanh t!r, c6c khoan le ho6c t6 phet sinh do rnannli-tai sen (ld phen chenh lgch gi0a ti6n thu thuln trr viec ban tai sjn voi gid tri cdn tat coa taisdn) dLrEc hach to6n vdo b6o cao k6l qua ho?t dong kinh doanh rieng.

Khau hao ve hao mdn

Kheu hao tai sen c6 dinh hiru hinh ve hao mdn tai san cd dinh v6 hinh duqc trich theo phuongphap dudng theng trong su6t thdig an h0'u dung ooc tinh cia c6c tai san nhu sau

NhA coa, vat kiCn trlclvldy m6c, thi6t biPhuong tien van triThi6t bi van phdngPhan mem may tinhTaisan kh6c

3.8 Bet deng sen ateu tu

Bet dong sen dau tu dr.rgc th6 hien theo nguyen gia bao 96m ce cac chi phigiao dlch tiCnquan tru digia ti kha! hao |ty k6.

C6c khdn chi phl lien quan d6n bat dQng san d;u lu phet sinh sau gh nhAn ban deu duoch?ch toan vao gie ki cdn lai cia b6t d6ng sdn dau tu khr Cdng ty co khe neng thu duqc c6clq rcn,krnh te trong tuong iainhieu honmuc hoat dong dLrqc;d;h grd ban OA-u cr:a O6t OOngs6n diu tu d6

Khau hao bat atong san da! tu duqc trtch theo phuong phep dudng thing trong su6t thdigian hou dung uoc tinh c|]a cec bat dong san nhu sau:

17

C6ng ty C6 phin Vinhomes

THUYET M|NH BAo cAo TAt CHINH RTENG G :fA NteN oe (tiCp theo)OU)? lll ndm 2019

B09,DN

3. ToM TAT cAc cHiNH sAcH KE ToAN cHU yEu (ticp theo)

3.9 Chi phi di vay

Chi phi di vay bao g6m laiti6n vay va cdc chiphikhec phat sinh tiCn quan truc ti6p ddn ceckhodn vay c0a C6ng iy.

Chi phi di vay du,oc.hach toan nhu chi. phl phet sinh trong ky ngoai tru cac khodn chi phi divay li6n quan lruc li6p d6n viec mua s6m, xay dung hoAc hinh thanh mot tai sdn c\r th6 canc6 m6t thoi gian dd dai d6 cd thA dua vdo si dUng theo mqc dich dinh trLpoc hoac d6 banduoc v6n h6a vao nguyCn gia crla tai sen do.

3.10 Chi phi tE trLtuc

Chr phi tre trudc bao gdm cac chi phtird trr/dc ngjn han ho{c cht phi tra truOc dai han trenbdng can doi kC to3n fieng ve duqc phan b6 trong khoang thdt g an trd t.udc cia chi phitu,ong Lfng voicdc lqi ich kinh te duqc tao ra t|_f c6c chi phl ney.

Chiphi tre trudc ngen han bao gdm chi phl m6i gidi ban b6t d6ng san, thue thu nhep doanhnghiep tam nop cho cAc khoan thanh roan theo ti6n d6 cta khach hanq tai cac du,en batdong sdn cia C6n9 ty ve cac chi pht trd tru'dc ngin han kh6c du kdn ma;g tai toi ich krnh t6trong khoiing thdi gian m6t chu ki'kinh doanh

Chi phi tra truOc dai h?n bao gdn c6ng cU dung cu xuat dung, ohi phi trd trudc h6n thue vac6c chi phl trd trudc khec mang tai toi ich kinh te irong khoeng thdi gian tren mot nem

3.11 Cec khoan ateu tw

Odu tu veo c6ng ty con

Khoen dau tu veo cdng ty con ma trong d6 C6ng ty nam quy€n ki6m so6t dr/Ec trlnh bay theophuong ph6p gid g6c.

Ciic (noin pl_in ph6r ma COng ty nhan duoc ru s6 to. ahLan liy k6 cda cong ty con sau ng3yCorg ty nem quy6n kr6n soat dLroJ ghr nhan veo bao c60 k6l q;d hoat d6ng-kinh Ooann nengcia C6ng ty Ciic khoan phan ph6i kh6c dtuqc xem nhu phAn thu h6r cda;6c khodn dAu t;va duoc lru vao gia tridau fu

Chung khoen kinh doanh va dAu tu g6p vdn veo don vj khec

Chung kho.in kinh doanh va dau tu 96p v6n vao don vi kh6c dugc ghi nhan theo giA g6c.

DV phdng giem gi6 trj cAc kho4n ching khoen kinh doanh ve c^c khoen adu tu g6p vdn

Du phdng duoc lap cho viec giem gd tq cia cec khoen chLrna khodn ktnh doanh va c6c

ll9?l- 9-a1lr_9qp v6n veo ngay ket thic ky kii todn rheo hubng d5n crla Th6ng ru s6228t2109fir-Bfc do BO Tei chinh ban hdnh ngay 7 thdng j2 ne; 2OO9 va Th6n-g tu s689/2013/TT,8TC do 80 Tai chjnh ban henh ngdt 28 thdng 6 nem 2Oi3 Tdng hoic g-iem s6du dq ph6ng duEc hach toen vao chi phi tat chinh trong bdo ceo kot qud hoat dong kinhdoanh rieng.

DAU tu nem gi? ddn ngAy d^o han

Cac khoan_dau tu nim gr0 d6n ngay deo han dugc ghi nhan theo gid g6c. Sau khi ghi nhenDan oau. cac khoen dau tu nev duoc ahi nhen theo gia tfi co th€ th..j hot. cec khoan suy gtd.ngia.tricua khoSn deu ru n6u phjl srnh duqc hach toan vao chi phttat chinh trong bao;eo ketque hoAt dong kinh doanh rieng vd gidm tru truc tiep giA ri dAu tu

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3.12 Cac khoan phei tA ve chi phi trich tru.oc

C:c khoan phdr kd va chr phi tr ch trudc duqc ghi nhan cho s6 tign pher tra trong tuong tailren quan dlen hang hoa va dich vu da nhan dlroc kh6ng phq thuoc vao vBc COng ty dg nhandL/oc h6a ddn cda nhe cung cdp hay chua Cac khodn phdr ta nhd thal xay ou ,tg cho cacdu in bat d6ng sdn duoc ghi nhdn tneo bren Ddn nghiem rhu kh6r tuong gr0ahar ben kh6ngphu thu6c vao viec C6ng ty da nhan duoc h6a don cia nha cung c5p hay chua.

3.13 Cec khoan de phdng

Du phdng chung

C6ng ty ghi nhan du'phong khi co nghia vu nq hign tai (nghTa vq phep tlr ho6c nghia vU ti6ndoi) la kdr qL: cda mdl sr kren da ray ra trorg qua khu V.ec thanh lodn ngnia v1r n9 nay cothe se ddn den su grd r sit vd nhung tor rch krnh te va Cong ty co thd du a ra atugc rrot uoctinh dang tin cay ve gia hi cia nghia vu no d6

Khi Cong ty cho ring mot phan hoac todn bO chi phi d€ ihanh to6n mdt khodn du phdng s6duqc hoan hi, vi du nhu thOng qua hqp d6ng beo hi6m, khodn bdi hoan ndy chi duqJghinhan ia mot tar sin fleng bret khr vidc nhan duoc b6t hoan ta gdn nhu chec ch:n Chi phi |enquan oen cac knoan dg phong dlLloc hach to6n vdo b6o czto ket qua hoAt dong kinh doanhrieng sau khi dA tm,dicac khodn bo noan

N6u dnh huong ve gia tn th(lrgrar cia tren la trong yeu tht 96 trtcia m6t khodn oU phdnqcen aluqc chiet khau ve gid trihidn tarsJ dung t!, te ch'dl khdu ta ri te truoc thue va phin anh16 nhr:rng nii ro cu the cia khoan no d6. Khi gia tri crla khoen dU phdng duoc chret khau,phan €ng len theo thdi gian cia khodn dq phdng atuoc ghi nhan td chi phi tai chinh.

DLr phdng chi pht b6o hanh cho bdt d,ng sen dA b6n

C6ng ty uoc tinh- chi phi dq phdng beo hanh dya tr6n doanh th! vd cac th6ng tin hi+n co vdvi6c s{i,a choa c{la cac b6t d6ng san de b6n trong qu6 khu.

3.11 Cec nghiep vy bdng ngo?i tC

Cacjghiop vu ph6t sinh bang cdc don vi tiBn te khac voi don vi ti6n tC k6 to6n c|.]a C6ng ty(VND) duqc h?ch to6n theo ti gid giao dich thuc t6 vAo ngay phet sinh nghi6p vu theo ngutCntac sau

l'lghiep vU lem phdt slnh cdc khoan phai th! duqc hach todn theo ti 916 mua crla ngenhang thu'ong mai noi C6ng ty chi dinh khach hang thanh todn;

Nghiep vu ldm phdt sinh cec khodn phii tfa atuoc hach todn theo ti giit b6n cia nganhdng thuong mai noi C6ng ty du ki6n giao dich. va

Giao dich mua sim tai sdn ho5c cec khoan chi phi duoc thanh toAn ngay bang ngo?i te(kh6ng qlra c6c tdi khoan phditri) dugc hach toan theo ti gia mua cia ngan heng thuongmaj noi COng ty thoc hiCn thanh todn hoac ti gi* mua bAn chuy6n khodn trung Oinn ci-ngen hang thlrong maino COng ty thudng xuyCn thuc hien thanh toen

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3. TOM TAT cAc CHINH sAcH KE ToAN cHo yeu G6p rheo)

3.14 Cec nghiep vlt bdng ngo?t t6 (tiilp rneo)

Ta ngay k6r thuc ky ke todn. cac khodn muc tjen te c6 g6c ngo?ite dugc danh gia iaitheo tigra grao d ch thrJc te tai ngay cLta bang cen d6i ke toarn |eng theo nquyen tic sau:

Cac khodn muc ti6n tC duoc phan toai ta tai sdn duqc ddnh gia bitheo ti gi6 mua ciangen heng thuong mai noi C6ng ty thudng xuyen c6 giao dich; va

Cac khoen rnvc tien t€ duoc phan bai ta nq phiii trd duqc danh gid tai theo ty gi6 b6ncua ngan hang thuong m?r noi COng ty thudng xuyen c6 giao dich hoAc ti gie rnua b6nchuyan khodn lrung brnh cua ngan hang thuong m?i noi C6ng ty thuong xuyen th{c hienthanh to:rn

T6l ca c6c khoan chenh lech ti gi6 thvc ti! phAt sinh trong ki,ve chenh tech do ddnh gla tals6 du ti6n te cd g6c ngoai te cu6l n5m dugc hach to6n vao ket qui hoat dong kinh doanhr€ng

3.15 Phan chia lqi nhuen

Lor nhuen thuen sau thu6 thu nh?p doanh nghigp (kh6ng bao gdm tei tu giao dich mua gi6re) co rne dlrqc chra cho cec cd dong sau khi c6 OuyCt dtnh cia Hoid6ng qudn tri ( da duqcDai hoi ddng c6 ddng th6ng qua), vtsau kh d6 trich tap cac qut dtr pnoi,g tr,""bigu rei,fuCOng ty ve cac quy dinh coa phap lu€t Viet Nam

3.1 6 TiAn te tubc tu khdch hang mua bet atQng sen

Cac khodn tdn khdch hang ung truoc dd mua bit dong san trong tuong tai me chua dD ttiCuhren aJC duoc ghi nhen la doanh lhu trong ky duoc phan Anh tong ter khodn "Ngu& mua trdlien truoc kong phan nq phdi tr, tren bdng can d6r k6 to6n ne;g Crc khoei h6 trq theochuong hlnh bdn hang mang tinh ch6t g'dm tru vdo doanh thu ttLrqc qht otem vao chl teu.Ngudi mua tra ti6n truoc" d6i voi cec b6t dong san trong tuong tar chua-di dieu kien ghinh5n la doanh thu trong ki'

3.17 Ghi nhan doenh thu

Doanh thu dugc ghi nhan khiC6ng ty c6 khe nang nh6n duoc cdc tdi ich kinh tC c6 th6 x6cdinh duoc mol cach chac ch,n. Doanh thu duoc xac atinh theo gie lri hop ti cLja cdc khoend6 thu hoAc se thu dugc sau khitn) di c6c khoen chr6l kheu thu;ng mar gram gia hang b6nvd hang bi;n bitrd lai Cac diau kien ghi nhan cu th6 sau d5y crlng p-he dutc d6p ung kh ghinhan doanh lhu

Doanh thu chuyen nhuqng bEit dang seh

Doanh thu chuy6n nhuong b5t dong sdn duqc ahj nhan khi phan ton cac r0i ro ve tgi ichtrong yeu gan lion vdi quy6n sd hi/u bat dong sen dugc chuydn giao cho ngLrdi mua.

Doanh thu cho thue b,t d6ng sen

Doanh thu tu,cho thle tar sen theo hqp ddng thue hoat d6ng duoc hach to6n vao b6o cdok6t-que hoat dong kinh doanh neng theo phuAng phep duond thjng trong su6t thoi gian chothuo

Doanh thu cung c^p dich vu khec

Doanh thu cung cap dich vU khec duoc ghi nhan khi dich vU dugc cung c6p cho khdch hang

20

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3. rOM rAT cAc cHiNH sAcH K€ ToAN cHo yeu (ticp theo)

3.17 Ghi nhAn doanh thu (ti|p theo)

BO9,DN

TEn tai

Doanh thu alLrqc ghi nhAn khi ti6n ldi phdt sinh lrCn co sd d6n tch (co tinh den lqi tic ma Uisan dem lai) kr.f khi khe nang thu hdi tidn tei kh6ng chic chdn.

C6 tuc Aroc chia

C6 tuc duqc chia droc ahi nhen ta doanh thu khi quyan tqiduqc nhan khoan thanh toAn c6tuc va gi nhuAn duEc chia cia C6ng ty voitu cach la nha dau tu dugc xec dinh

Thu nhap tr hoAt d1ng chuyen nhwng v6n

Thu nhap tir hoat dong chuy6n nhuong v6n duoc x6c dinh ta phan chenh tech gi0a gie bdnvA phen vdn chuydn nhu,qng Thu nhat nay duoc ghi nhan vao ngay phSt sinh giao dich, tucra khr hqp tlong chuyCn nhuong duoc thLrc hiCn

Thu nhap tu hqp d5ng hqp hc dAu trrve kinh doanh trong d6 COng ty du?c chja s6lqt nhu\nttu6c thue

Thu nhep dugc chra tu tdi nhuSn hudc th!6 cia hoat dong kinh doanh bdt dong sdn theocac h0p d6ng hgp Ec deu tu vA kinh doanh duoc ghi nhen tii doanh thu hoat dong tai chinhtrCn b,lo c6o ket que hoat ddng krnh doanh fleng

3.1E. HW atAng xay dqg

Khi ket qud thpc hien hop d6ng xay drpnq cd th6 duqc uoc trnh mgt cech deng tin cay, thidoanh thu va chi phi li6n quan d6n hqp ddng duec ghr nhan tuqng,ung vOr ptSn c6ng viecde hoan thenh vao ngay k6t th0c ki ke toan nam dva vao cac Oeng i6ng-nqp ktr6i tuqng cOngviec hoan thanh duEc xec nhan bdi khech hang. Cac khoan tdng gidm khi thqc hign hEpd6ng, cac khoen tidn thodng va c6c khoin thantitoan thac chi Ou-qj tinh vao doanh thu khidA duoc th6ng nhat voi kh6ch hang.

Khi k6t qui thu'c hien hgp dOng xay dung khOng the duoc udc tinh m6t cech dtng tin cey,doanh thu chi duoc aht nhan tuong dtLrdng vd chr phi cia hop d6ng de phat srnh ma vr6choan lra la luong doi chac chrn Chr prlt cda hop d6ng chidr/oc ghi nh5n ta chr ph trong kykhl cec chi phi nay de phet sinh.

3,19 Thu6

Thue thu nheD hien hanh

Tejsin thG thu nhAp ve thu6 thu nhap phainOp cho ndm hiCn hanh vd c6c ndm rruoc duocxdc dinh bdng s0 tiCn dLr kiCn phji nop cho (hoec duoc thu h6j tu) co quan thu6, dua trencac muc thue suat va cAc tuAt thu6 cd hiCu tuc d6n nqey k6t thuc n6m kC to6n

Thu6 th! nhap hien hdnh duoc ghi nhan vao b6o cao k6t qu6 hoat d6nq kinh doanh rignqngoarlru rruong hep lhLd thu nhao phet s,nh hen quan alan m6t khodn ruc duoc gh, thdn!vao von chi sd hriLr trong tru,ong hqp ney thu6 thu nhap hign henh c0ng duqc ghi nha;Auc trCp vdo v6n chi sd h0!

C6ng ty chiduqc bir trlrcactaisen thudthu nhep hi6n henh va thu6 thu nhap hien hanh pheindp khi.doanh nghigp c6 quy6n hgp phdp dusc bij tru giila bi sdn thu6 thu nhap hiCn hanhvoithue lhu nhap h'enhanh pher nop va doanh nghi6pdudinh thanh to6nthu6 thu nhap hienhanh phdi n6p ve tai san thu6 thu nhaD hien hanh tren co so thuAn

21

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THUYET MINH BAO CAo TAI cHiNH RI€NG GIOA NIEN DO Gcp lheo)Out lllnam 2019

809-ON

3. TOM TAT cAc cHiNH sAcH KE ToAN cH0 yEu (ti6p rheo)

3.19 rhu6 (i6p theo)

Thue thu nhAp ho'lt lai

Thu6 thu nhap hoan lai dLro. c xiic aLnh cho c6c khoan ch€nh lech t?m thdi t?i ng,ry k€t thucnim ke toarn gioa co sd tinh thue thu nhap cia cac tei san va nq phai tri vd gii tri ghi s0 ciacac khoan muc nay lrong beo c6o tai chlnh rieng gioa niCn il6.

Thud thu nhap hoan laa phaitre dLlqc ghi nhan cho tAt ca cec khoen chenh ech hm thdi chiuth're, ngoaitlu

' Thug thu nh,p hoan hi phdi $e ph6t sinh tu ghi nhan ban dAu cia mot iai sdnhaynqphaitra i|} m0t giao dich ma giao dtch ney kh6ng cd enh hudng ClAn lor nhuEn ke lo6n valor nhuar tinn thu6 thu nhap (ho6c t5 nh rhue) raithdidi6m ph6t srnh giao dtch

> C6c chenh l€ch tam thdi chiu thud g6n liAn vdi cic khodn dau tu vao c6c c6ng ty conc6n9 ty li6n ket va c6c khoan v6n g6p lien doanh khi Cdng ty c6 kh6 nang kr€m so6t thdigian hoan nhap khoin chenh lech hm thdr va chac chen khodn chenh Ech tAm thoisEkhdng duqc hoan nhap trong tuong lar c6 lh6 du do6n.

Tai san lhue thu nhap hoan l?i can duqc ghr nhAn cho tit ce c6c chenh lech l?m thoidugc\'lAu tru g a tri duoc khAu tru chuydn sang cac rrm sau cia cac khoin 16 l,nn lhud va ceci',oen uu dA tl'u6 chua sU dung khichic chAn t.ong tuong la, se c6lqr4ruAn tinh thuA dAsLi dung nhong chenh lech tam thdi atLrqc khSu tru, cac khoan ld iinh thue va c6c uu daithu6chua si/ dung ndy, ngoaitri:

l Tai sd'i lhue hoan lai phat sinh tr, ghi nhan ban dau c(]a mot tai san holc n9 phaitra timot giao dich ma giao dich ndy khOng c6 enh hudng den loi nhuan k6 torn va Pi nhuantlnh thuE lhu nhap (hoic 16 tinh thue) taithoi iti6m phat sinh giao dich;

' D6i vsi c6c chenh Fch tam thdi dugc khru tn! phat sinh tu cac khoan dau tLr veo cecc6ng ty con. cong ly lien k6t va cac khoan v6n g6p lien doanh, Gi san thu6 thu nhap hoenlAi duqc.ghl nhqn khi chSc chdn la chenh lgch t9m thdi se Clrrgc hoan nhap trong tuonglai c6 the d\r doen dugc var cd lgi nhuan linh thue de sl} dqng duqc khoan chenh Pchtam thdi d6.

Gi6 trighis6 c0a tei s6n thu6 thu nhap ho6n hiphdiduqc xem xel lai veo ngay k6tthlc namk6 toan va phai gidm sie tri shi s6 c0a tai san thue thu nhap hoan hi dgn moc bao dam chAcchin c6 dd lgi nhuan tlnh thuA cho ph6p lqi lch c(la mot phAn hoac toan bO tai san thu6 thunhap hoan lai duoc s|} dling Ctc tai sen thu6 thu nhap hoen lai chua aluqc ghi nhan tru6cday duqc xem xet lai vao ngay ket thic nam k6 to6n va aluqc ghr nhen khr chac chSn c6 ilLibinhuan tinh thue trong tuong laide c6lh6 sL) dung cac laisan thuA lhu nhap hoan laichuaghl nhan nry

Tar san thu6 thu nhap hoan lai ve thu6 thu nhep hoen lal phai tra dugc xec dinh lheo thu6su6t dV tlnh se Ap dqng cho n5m Ui chlnh khital san duqc thu hdi hay n9 phai tra aluocthanh toen dva ten cac m0c thue 6uAt va luat thu6 c6 hieu luc vao ngay k6t thtc nam k6

Thu6 thu nhap hoan iaiduoc ahinhan veo bAo cao kglqua ho?tdong kinh doanh riens nsoelt.u trudng hop rhue thu nhSt phat $nh tien quan den mdl khodn;uc drrgc gnr thd-ng'vdovdn chi sLi h|iu trong truong hop nay, thue lhu n hap hoin bi clng duqc ghi nhan tryc ti6pvao v6n chi sd hiru

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3. TOM TAT cAc cHiNH sAcH KE ToAt,| cHo yEu Gdp lheo)

3.19 lt'ud (ti6p theo)

Thue thu nhlp haen hiltieplheo)

Cbng ty chiduqc b0 lru cac tai san thuA thu nhap hoan bi va thud thu nhap hoen hi phai trdkhidoanh nghiep c6 quyen hqp phdp duqc bn bu gi0a tai san thu6 thu nhap hien hanh vdithuethu nhAp hien hanh phainopva c6ctaisan thLrethu nhap ho6n t?iva thue thu nhap ho5nlai phaitri niy lien quan toi thu€ thu nhap doanh nghiep duqc quen li bdicing mot co quanthuC:

r d6ivoicung mot alon vichiu thu6; hoac

r c6ng ry dv d,nh rhanh toan thu6 thu nhap hien hanh phai nop vd tai san rhu6 thu nhephien hanh tren co sd thuen holc thu hoi tdi sen ddng ihdi vdi vFc thanh to6n nq phai tretrong tung ki tyong lai khi cac khoan trgng yeu crla lhu6 thu nhAp hoAn lai phaitra hoictai sin thue thu nhap ho3n lAidLrqclhanh to6n hoac thu h6i.

3.20 rhdng tin theo b0 phan

ir6t bo_phAn la m6t cAu phan c6 the xac dinh rieng biCt aruqc cda COng ty lham gia vao vieccung cap circ sdn phA_m hoac dich vU lien quan (b0 phan chia theo hoat dong kinh doanh),hoac cung c6p-sdn phAm hoac drch vu trong mot m6itrudng kinh t6 cU the {bO than chia theovung dia li), m6i b0 phan nay chiu rUi ro ve thu duqc lgi lch khao biet vdi cec bO phan khec.

Hoet dong klnh doanh bAt dong san va cac dich vU lien quan la ho?t at6ng chLl y6u t?o radoanh thu va lqi nhuan cho Cong ly, trong khicac khoan doanh thu khec chi6m ti kqng nhdrong t6ng doanh thu cila Cong ty, do vay Ban T6n9 Giam_aldc cho rang COng ty ho?t dongtrong mot b0 phan kinh doanh duy nhat. Hon nira, Ban T6ng Gdm d6c cing xac dinh beocdo b6 phAn cia C6n9 ty theo khu vuc dia ly drlqc dqa theo dia diem cia tai san le d VielNam.

3.21 Cec ben lien quan

Cac ben duqc coi la bgn lign quan c{la C0n9 ty neu mot ben co khe ndng, trvc tr6p hoic gi6ntiep, ki6m sodt bCn kia hoac gay anh hudng dang k6 tdi ben kia trong vrec ra cdc quyet dinhtai chinh vii ho?t dong, hoac khi C6n9ly vA ben kia cirng chiu sV kiCm so6t chung hoic anhhudng d6ng k6 chung Cec ben lien quan c6lh6 la cic c6ng ty hoAc cac cii nhan, bao g6mciic thanh vi6n gia dinh then can ctla c6c c6 nhen dLrqc coi la lien quan.

4. TrE vA cAc KHoAx ruoNc ouo GnE

Don vilinh: VND

NgAy 30theng 9 NgAy 31 thAng 12n'n 2019 ndn 2018

753.515.599 1.816.322.4352.442.191.002.890 546.010.999.7542.272.749.499.235 485.093.571.788

Tidn mitTiAn gii ngen hangCdc khoin lusng atuong tien

TONG CQNG

Cac khoa tlrong duong tian vao ngey 30 thang I nem 2019 bao gdm cac khoan iidn giibbng VND tAl cec ng6n hang thudng maic6 ki hAn tt} 1 dgn 3 thang va hudng Ei suAt tir4.5%/n6m den 5,5%/nam.

C6ng ty C6 phAn Vinhomes

THUy€r MrNH BAo cAo TAr cHiNH RreNG G|OA NtEN 0Q (tiAp theo)Out lll nim 2019

5. oAuru AM GTf oE NGAYDAo HAN

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n6n 2019 ndn 2018

114.496.370.257 543.306.657.798

'114.496.3f0.257 543.306.657.798

Dolt vithh: VND

NgAy 30 th^ng 9 t\Eay 3l thdng 12

8.

6.1

Cac khoan tien gi'i ngen hang t?ingay 30 thang 9 nem 2019 c6 kt h?n g6c tu 6 dtn '12 th6ngva hrdng Ei suat tU 5,3%/nem ddn 6,6%/ntm.

PHAI THU cUA KHAoH HANG VA TRA TRugc cHo NGL'dI BAiI IGAN HAN

Phel thu ngAn hen cla khech heng

Tien grii ngan hAng c6 ki h?n

TONG CSNG

Phai thu til chuydn nhugng khoan dAu tuPhdithu tu chuyen nhuqng bgt d0n9 sanPhaithu tt1 dioh vu quan V va tu van b6n

Phaithu t& cung cAp dich v! xay dung vac6c dich vv lien quanPhai thu tu dich vu quan ry bit dong san vacac dich vq li6n quanPhaithu tu cho thue va cung cdp djch W li€nquan

rONG c9 G

Trcng cI6:

Phaithu ttr Mech hang kh'cmei thu ti! cAc.b6n IEn quanCrhuy€t minh s0 31)

tua ut6c cho ngudl btn ngen hen

Ngdy 30 th6ng In\m 2019

14.451.156.159.7993_125.017 .331 .744

103.535.622.586

445.104.685.336

89.059.183.274

322.079.587 .654

Don vitlnh:VND

Ngey 31 th'ng 12ndn 2018

12.688.414.877 .6032.27 5.779.811 .7 53

1.376.571.912.881

803. 2.841.154

301.158.748.099

196.353.445.445

18.535.952.570.433't7.541.321.436.035

6.2

2.872.779.895.805

1 5.663.1 72.674.628

2.830.761.403.467

14.810.560.033.468

gon vitlnh: VND

Ngey 31 th6ng 12nen 2018

1.036.702.976.600

3.990.249.317

Tra trudc cho ngudib6n ng6n h?nTra tffdc cho cac ben lien quan(Thuyal minh s0 31)

Tor,lc coNG

Du phdng ta hu6c cho nguoib6n

Ngay 30lh6ng Inen 2019

1.188.298.628.824

9.876.162.000

11s4.171.750,824 '1.040.693.225.917

(4.399.182.174) (4.400.663.174)

24

C6ng ty C6 phan Vinhomes

THUYET MtNH BAo cAo TAr cHiNH RreNG GtOA NtEN D0 (ti6p theo)QUY lll nam 2019

7, PHAI THU VE cHo vAY NGAN HAN

BO9-DN

Ngay 30 th'ng 9nen 2019

21.324.106.330

Don v!tlnh: VND

Ngey 31 lh'ng 12nan 2018

23.257.439.663Cac khoan cho vay ddi han den han thu hdi (i)

TONG CQNG

D\] phdng phAithu vA cho vay kh6 d6i

Nsrn h?ng6t cac. gdp v6n cho muc Cllch hqp tacdau tukinh doanh (i)Ph,ithu lqinhuan dugc chia (ii)Pheilhu laicho vay,lSidil cAcvd lSilien gliPhAithu lir cic khoan fiu chjh0Phalthu lil kY qui, dat cqc ng6n h?nPhaithLr kh6c

TONG caNGIrong 66:

Phei hu ngen h?n khAc tu cAc ban khAcPhAithu ngen hen khecUcec ben I6n quan(Thuydt minh s6 31)

Dai hqnOAt cac thue mAt bingPhalthu khac

TONG CONG

2'1.324.106.330 23.257.439.663

{15.999.942.000) (15.999.942.000)

(i) lvlot trong c6c khoan cho vay nay 06 tAi san dam bao ld cac tdi san thuoc gian hang kinhdoanh cUa d6ilac doanh nghigp.

cAc KHoAN PHA| rHu KHAC

Ngey 30 th4ng 9nan 2019

8.896.076.992.092

1 .801 .470.490.854253.766.320.307

95.441 .587 .47241.732.329.39776.519.055.281

Don vitlnh: VND

Ngey 31 thang 12nAn 2018

28.133.414.363.275

1.311.063.810.793852 145.137 .648191.875.611.10225.944.650.00030.792.977 .675

1't.171.q)6.775.403 30.545.236.550-493

227.273.304.188

10.943.733.471.215

7.800.022.2862.038.018.335

14974 492 547.724

15 570.743.962 769

7.800.022.2862.150.702.779

9.838.040.621 9.950.725.065

(i) Ch! yCu bao g6m:

> cac khoen g6p v6n theo hqp ddng hqp t6c itlu tu va kinh doanh vdigie tri3.890 tiVND cho Tap doin Vingroup - COng ty CP va mot c6ng ty con trong Tap itoan chomvc dlch deu tu phat trign mot s6 du an b5t dong sen lheo cec hgp ddng hgp tacdau iu vd kinh doanh.

> VOt s6 lai sdn vdi tdng 916 tl ghi 66 le 5.006 ti VND dung cl6 g6p v6n cho muc ttichnop tac van hanh va chuyAn nhLrqng cAu phAn truong hgc. cau phAn t'ung t6mlhuong mai ve cau phAn khach s?n theo H(/p d6ng hgp tdc dau tu va kinh doanhvoi mot s6 c6ng ty trong cing Tap doan.

25

Cdng ty C6 phin Vinhomes

THUYET MrNH BAo cAo rAt cHiNH RteNG GtrlA NtEN DQ (ti6p theo)Qut lll nam 2019

9.

C0n9ly C6 phanoau bgp Hoans Gra

cac d6llac doanhnghiep khac

TOr'rG CQNG

10. HANG TON KHO

Bal dQng san de ban

Bal d0n9 ser de ben

Bal d0n9 san mua deban (i,

TONG CONG

a6i rsng nq cia s6E

Cong ly C6 phAnThlrong m?iva Dchvu Ao Ta 10 000 000.000

BO9-DN

GiA b cO thaGi6 g6c thu hii

10.000 000 000

5 999 942.000

4.400.663.174

cAC KHoAN PHAI THU KHAC {ti6p theo)

(ii) Phdi lhu lqi nhuan dugc chia chrl ygu tu c6c hqp ddng hqp tac dAu tu va kinh doanh vdiTap doan Vingroup - COng ty CP va mot c6ng ty con cho mvc dlch ph6l t gn cac dq enbat dong sdn Vinhomes Riversid€, The Harmony, Vinhomes lmperia Hei Phdng,Vinhomes Oragon Bay, Vrnhomes Star Crty lhanh HOa va Vinhomes Skylake Tdng loinhuan C6ng ty duqc chia lrong kt dugc lrinh bay trong Thuytt minh sO 26.2, CAcl(hodnlginhuan tu c6c hgp d6ng hgp tec dAu tr.r va kinh doanh nay dS aluqc thu benq tiCn saungey 30 th6ng 9 nim 2019

cec d6i tec doanh

Don vilinh: VND

Ng XAU

Ng xAu cia COng ty chi y6u bao gdm cec khoan phaifiu g6c cho vaynghiep de qud han thanh ben:

Nsay 30 thdnq 9 nen 2019 NgAy j1 heng 12 DEn 2018

Gi6 t4 c6 tha

5.999.942.000

4.399182.174

20.399.1U.1f1 20.400.605.174

Nsay 30 th6ns 9 nAn 2019

Don vitlnh: VND

NgAy 31 hanq 12 nen 2018

Gie g6c

1.210.98€.765.281

979 006 463.898

589.962. r 50.102

1 383.023 768.360

192.283.958.977

(16.949 587.132)

Gia96c

7.625.625 973.334

1 . 1 91 .325.968.333

1.015.079.667.844

712 40S.415 691

364 544.934.858

(93118 670.268)

(23.051.120.610) (68.236 764 320)

4,355.263,10i.61E 110.0@.707.712l- 10.90E.9E5.960.060 (t0r.355.434.588)

(i) Chi y6u bao gdm chi phl xey dvng va phat trign cac h?ng mvc thugc Du 6n VinhomesCentral Park, Vinhomes New Center Ha fmh ve Dg an Vinhomes Green 8ay.

{ii) ChU y€u bao gom cac bagt thu mua de ben thuoc Du dn Vinhomes ThSng Long va Duen Vinhomes Riverside.

26

COng ty C6 phAn Vinhomes

THUYEI M|NH BAo CAo TAr oHINH RTENG Gt|:rA NteN DQ (ti6p theo)QUY lll nam 2019

cHr PHiTRA TRuoc

BO9-DN

11.

gin hen

Chi phi hoa hong liCn quan den cCc cAn h0va bietth\r chua ban giaoThuC thu nhap doanh nghiep tam nopChi phl trd trudc ngrn han khec

TONG cQNG

Dai htnChi phlld trudc tien thue biet thUChiphlc6ng cU, dung cU

Chi phi tra trudc daihan khac

ToNG CQr{G

12. TAr aAN KHAC

Ngln h?n

Oat cAc cho mvc dich dau tu (i)He lh6ng thiet bi dien

TO G CANGTrong ttt:

DAt cec cho cec ben l.kecD,l cec cho cdc bAn li6n quan{Thuyet minh s6 31)

Dai h

Oat cQc cho mvc dich dau tu (ii)Oat cQc cho muc dich thuong m?i (iii)

rOr{G cg cfrong d6:

DAt cac cho cec b1n khecDAt cg.c cha c'c ben lien quan(Thuyet minh s6 31)

Ngey 30 th4ng InAn 2019

?6.692.153.9246.483.1s9.910

38.299.691.463

Don vlIInh: VNDNgey 31 thAng 12

ndn 2018

263 .708 125 .26457.728.500.8584.113.271.148

71.475.005.297 325.549.897.270

26.110 .173.44528.055 .229 . 17023.307.985.911

44.504.531.79626.137.220.12073.339.611.367

77.473384.529 143.981.363.283

Ngay 30 thang Inen 2019

3.160.953.795.822

Don vitlnh: VND

Ngay 31 thang 12ndn 2018

5.038.041.085.139196.578.466.985

3,160.953.795.822 5.234.619.552.r24

752.726.210.683

2.408.227.585.139

1 .000.000.000.800'1 .032.336.527_786

933.562.966.985

4.301 .056.585.1 39

511.417.630.7001_032.336.527.786

2.032.336,528.586 1.543.754.158.486

1.032.s36.527.786

1 .000.000.000.800

1.032.336.527.786

511.417.630.700

27

COng ty C6 phAn Vinhomes

THUYET MINH BAo cAo TAI cHINH RIENG GICIA NIEN oQ (ti6p theo)QUV lll ndm 2019

BOg.DN

12. TAt SA KHAC 06p fteo)(i) Ch'i y6u bao gdml

> r\hoen dat cac vdi9rA lri2.106,4 ti VND cho Tap doan Vingroup - COng ty CP cho mvcdlich nhan chuydn nhugng vA hqp tAc phit rn6n mot s6 du en bAt dong sdn. CAc khoenitit c4c nay kh6ng c6 Di san dem bio;

> Khodn dAt coc vdi t6ng gid tri 199,7ii VND cho Tap dodn V'ngroup - Cdng ry Cp dE muac6 phen cUa motc6ng ty con (lang sd hou c6c dUan bAt dong s6n cia TAp doan. Khoandat coc nay duqc dam bdo bdi mor s6 c6 phan cua c6c c6 at6ng rrong d6i rec doanhnghigp nay;

' Khodn dit cac vdi gia tri 709,7 ti VND cho mor d6itac doenh nghiep cho muc dtch nhanchuyen nhugng mot dVen bat dong san. Khoen dAt ceo nay khong c6taisen dem beo

(ii) Bao g6mi

> Xhoen d+l cac vdigi6 tri 1.000 ti VND_cho Tap doan Vingroup - C6ng ty CP cho mvcdlch nhan chuyen nhuqns mot du an bAt donS sin. Khoan dat cAc nay khong c6 tai 6and-m beo; va

(iii) tGodn dAt cgc cho mot it6i lec doanh nghiep vdi l5i sult duqo x6c dinh theo Ei su,thuy dong ti6t kigm ki han 12 thdng (|eitr, Bau) cia Ngan heng TMCP Ngoei ThlrongVel Nam, leisurt duqc diau chinh ba bang mot dn. TiAn itlt cQc ve Eicac se duqcchuydn ihanh khoAn thanh toen tuong Ong vdi 10% gi6 fi nghiem thu theo c6c hqpddng chali6t dugc ki k6t va thvc hign gioa C6ng ty va dditec doanh nghiep ney. Khoandit cQc ney khong c6 tai san dAm blo.

28

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C6ng ty C6 phAn Vinhomes

TFTUYET MrNH BAo cAo TAt cHINH RreNG GtOA NtEN oo 0i6p theo)Qut lll nam 2019

809-DN

15. cHr PHiDrvAy ougc v6N HoA

Trong ky, C6ng ty dA v6n h6a chi phl di vay vdi gie tri la khoeng 63,5 ti VND. Cec khoan chiphi di vay nay chLi yCu rcn quan tl6n c6c khoan vay trvc ti6p nham dau tu xay dung mor cAuphan Dg an Vrnhomes Cenlral Park. Chi phl dr vay v6n h6a phet sinh tu cdc kho6n vay atuocxac dinh theo ti le v6n h6a tJ g%/nam

cHI PHixAY DUNG co BAN od oANG'16.

Hang mvc vdn phong cUa D\r an VinhomesTimes Cityfulot s6 hang mVc cia Du 6n Vinhomes GreenBayDay chuy6n san xu6t tim panelCiic dq an khAc

TOflG CQNG

cAc KHoAN oAU Tu TAI CHINH DAI HAN

Ngey 30 theng I nAn 2019

Oon vitlnh: VND

NgAy 31 theng 1 2 nen 2ol 8

DtIGi6 90c phdng

65.477.666.564.869

356.409.164.507

50.000.000.000

Ngdy 30 theng Inen 2019

382.952.7 45.519

12.236.401.349

78 .457 .87 4.4U

-orr*r.o.,..ru

Don vitlnh: VND

Ngay 31 thang 12nan 2018

184.924.343.007

106.889 188.55671.518.305.52019.525.509.617

382.857.346.700

17.

bE goc

6E.206.637 .420.122

356.409.164.507

50.000.000.000

DVpnong

Dau tu vao c6ng ty con(Thuyet mrnh 17 1)OAU tu g6p v6n vgo don vikh6c Ohuy6t minh 17.2)

oau tu n5m gio den ngaydao hen (i)

TONG cONG

(i) 56 du veo ngay 30 thAng I nem 20'19 bao gom kho6n d6u tu vao trat phr6u cie Nganhdng IIMCP Ngoar thLrong Vi€l Nam c6 gi5 Ur ghr s6 la 50 ti VND. ThOi h?n cia khoentrei phieu ney la 120 thAng ke tu ngay 25 th6ng 11 nam 2016 ve hudng tar suet7.5/%ham cho nam dau li6n LAr suAt trong cec nam ti6p theo bang lai suAt trAn gti ti6tkiem ca nhan ki h?n 12 thang cong bien d0 1%.

68.613,048.584.629 . 65.884.075,729.376

31

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COng ty C6 phAn Vinhomes

THUYET rvrNH BAo cAo TAr CHINH RreNG GtOA NteN oQ (i6p theo)Qui lll nam 2019

BO9-DN

16.

18.1

pHAr rRA Ncudr BAN vA NGUdtMUA TRA T|EN TRuoc NGAN HAN

Phei te ngrtui ben ngen h?n

Ngay 30lhang I nen2019

1.451.658.442.393

326.734.992.305

Oon vi tlnh: VND

Ngey 31 thAng 12nem 2018

1.490.866.250.994

137 .485.477 .131

Ph6itr6 cho ngLrdi banPhditra cho cAc ben lien quanfihuyet minh s6 31)

TONG CQNG

18.2 Ngt&t tnua ta tin tut& ngan hen

'1.778.393,434.698 1.628.351.728.'t25

Ngey 30 lh6ng Inen 2019

500.986.676.719131.221.9S0.439

Don vt tlnh: VND

Ngey 31 th6ng 12ndn 2018

5.020.415.166.155487.662.474.195

Thanh toen theo cAc hgp d6ng chuyen nhugngbet dong 66n (i)Tre trudc lheo c6c hqp ddng xay dung

TONG CQNG

Trong a!6:

'fre hrtc ngen h?n ctJa cec ben khAc

Tre h)dc ng6n hAn cia cAc bCn enquanfihuyet minh s6 31)

632.208.667,158 5.508.078.040.354

632.204.667.158 5.293.650.308.408

- 214.427.731.946

19.

(i) Oay chi yeu la s6 du c6c khoan thanh toAn theo ti6n dO cia cec hgp ddng bAt dong san hi Dg6n Vinhom€s Green Bay, Vinhomes Central Palk, Vinhomes New Center Ha Tinh tu cac khechhang dA ki hgp ddng mua ben vol COng ty.

THUE vA cAc KHoAN pHAr NQp, pHAt THU NHA NuOc

Phtl nopIhuAthu nhapdoanh n9higp

Th'rA thu nh+p canhan

Cac loqilhuA

rdNG cQxc

llgay jl th6w 12ntn2018

1 008.587.935.473

5 591.250.328

395.769217

9 874.599.637

140 022.O29.945

4 793.313.835

s6 e 'r,p

1.018.462.535,110

142.870.570 538

3.103.668 883

Don vitlnh: VND

NgAy 30 thang 9nan 2019

2.842 709.735

2085.414.169

1.014.674,955.018 1511.689.943.417 1.16,1.i136.77t.531 4.928.123.904

34

COng ty C6 phin Vinhomes

THUYET I,INH BAo cAo TAI cHINH RIENG GIOA NICN oo (ti€p theo)QUY lll ndm 2019

19. THU€ vA cAc KHoAN pHAr NQp, pHAt rHU NHA NuOc (i6p theo)

809-ON

PhiirhuThua gia fioia lAnoihuAthu nhtpdoanh nghiep

TONG CONG

Wy 31thanq12nen 2018

37 596 964.460 1o7 .926 489.775

191200769.427

102,259.727.427

Ngay 30 thAng 9nan2A19

3t .930.202.112

191.200.789.427

37,596,964.460 299.127 .279.202 102.259.727.427 223.130.991.639

cHr PHi PHA| rRA

Ngln h?nGid v6n trich trLroc cho cac bat dong sdn da bangtaoLeitrai phi6u va lei vay phai traChiphi xay dlrng trich trudcTrlch t.udc chi phl hoa h6ng mdi giOi va c5c chiphikhac lien quan den c6c b6t ttong sanC6c khoan chi phl phaata kh6c

TONG cONG

Trong d6:Chi ph phet te ngin han cho c6c ben kh6cChi phl phei tA lgAn hAn cho cec ben 6n quan(ThuyCt minh s6 31)

DiihanLai vay phai tra

roNG coNG

Trong (16:

Chi phl pheite daihAn cho cec ben khAcChi phi phei te dei hen cho cbc ben en quan(fhuyet ninh s6 31 )

DoANH THU cHuA THvc HIEN

Ngey 30 th'ng Inen 2019

1.337.'135.806.515

2.764.622.406.13187 .348.284.867

199.337.850.901643 356.646.901

Dqn vi tlnh: VNDNgAy 31 k'ns 12

nem 2018

1.397.193.720.555

1.267.936.351.283523.4 t2.120.429

439.763.464.359309.828.440.366

5.031.800.995.315 3.938.134.096.992

2.383.073.940.299

2.648.727.055.016

4. 183.77 3.885.211

3.051.336.8s2.631

886.797.264.361

1.776.533.843.498

4.183.773.88 5.21 I I .776.53 3.843.498

21.

601.823.556.178

3.581.950.329.O33

102.099.452.056

1.674.434.391.442

Don viIInh: VND

Ngay 31 th'ns 12nem 2018

423 .489 .27 L05615.294.415.024

Ngan h?nDoanh thu chua lh{c hign tir dich W quan ry bitdong sanDoanh lhu chua thpc hien tu dich W cho thu€

TONG cQNG

Dai henDoanh thu chua thgc hien tt, dich w quan li batdong san

TONG oSNG

t1,10.830.176,309 438.783,693.080

1.432.704.556.372 1.460.577.430.887

Ngdy 30 th6ng Inem 2019

425.807 .241 09015.022.935.219

35

1.132.704.556.372 1.460.577.430.887

Cong ty C6 ph6n Vinhomes

IHIYCT MINH BAO CAO TAI CHINH RENC

PHa riA rcAx HAr{ KH C

Nhen d{l .oc rh@ hqp ddns hqp E cao i' va kiihdoanh chuyEn nhuqne c6 phad (')T'An nhan rh6 cac h@ d6n0 dit ac vr .ac rh't

K'nh rhibdoti.Lia crc cai hOda ban siao ('D

Nhao dlr cac ri, da' i md' sid va khrch lhue har

Nhan d,r coc cho mec dLch .huyan nhuqng khdn

_ lg!.!!.Tliq -

llq1Els M

o .419 It tonq ons -lp d@n ck cdrtg r' h'o 6' 19o ddng

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bao u' do 6c €i no 4 bdn 9ro' i-.'i',,i"j c,*. ' "a

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COng ty C6 pnAn Vinhomes

THUYET M|NH BAo cAo TAt CHINH RteNG G|OA N|EN oe (ti€p th.o)QUY lll nam 2019

BOg.DN

2019 2018

13.209.513.300.576 12.536.424.46a.532

13.209.513.300.578 12.536.424.468.532

23- vAY (ti€p theo)

23.1 Vay ti cec .tE aAc doanh nghiep

Chi ti6t khoin di vay tri c6c d6i t c dosnh nghtep:

t C6c khoan di vey ngCn h?n tu mot d6itec doanh nghilp voit6ng gi6 tri 580 ti VND, chiuEi suat g%/nam ve d6o han vao thang 10 nim 2019. C6o khoan vay nay kh6ng c6 teisan dam bdo: va

> Cac khodn di vay dai h?n tir ba (03) d6l t6c doanh nghi+p vdi t6ng gi6 tri 3.410 tt VND,chiu Ei suet g%/nam ve itio hen veo hdng 10 nem 2020. C6c khoin vay nay khong cdtai san ddm b6o.

23.2 ftdi phi6u ph& henh

Don vitlnh: VND

Ngay 30 theng 9 nem Ngey3l theng 12ndn

TrAi phiCu dei h?n phrl hanh

ToNG CQr,rG

38

! eEo ::.5 ;E: isu ;5c

3 5e5pE> P9E'

=:? ieI drE€bE ?P

?^ PFjg 3Ei,': Er!i !;.89 EE

<? :T';; &E?r Ei;.> c >r:- g:ag !ir: >=r-! :5E E E.q.Eq E;€.a E d#: 9Fot !:96 96E* bo€:= €5

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tlE *;E egiE *giE

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alt-9==EI 6t<*.=F-:

.89 3i:<!s;99 e*X;i +P e d>. >E a !e e|E > 1"o .!r:-- :].\;'< I: ci c;

24.

C6ng ty C6 phAn Vinhomes

THUyeT [ NH BAo cAo TAr cHINH RteNG G|OA NtEN o0 (ti6p thso)QUY lll ndm 2019

2s. vON cHri sd HOU

25J nnh hlnh titng giem nguin v6n cht st htl'.t

DLr PHoNG PHA| rRA oAr HAN

Chi ydu bao gdm khoen dg phong ohi phl sira choa cac bAt dong 6en da b6n t?i Du 6nVinhomes Timeg City, DF an Vinhomes Green Bay ve DU an Vinhom6 Canlral Park theodiAu khoan bao hanh trong cec hqp ddng mua ban c6c bAt dong san d0 ban.

BO9.DN

Oon vi tinh: VND

Tdnc ctncv6n cA phAn de phet

henh

2.000.000.000.000

12.m0.000.000.m0

10.365.000.000.000

Ld nhuAn sau thua&ua phen ph6i

KY tnxrcVao ngay I thang 1 nem2018- Lqlnhu+n thuAn

lrong kt- Ph,t hAnh fiem c0

phAnph6thong.- Phrft hAnh cO phan

pho lhong de nhansap nhap- Nhan sep nhap lrongki

- PhA hinh c0 phi6uda dfa c6 toc 4.ooo.ooo.ooo.ooo

- Chie c6 t'ic bang tiAn- Tach c6n9ly (1.568.084 500 000)

5.212.24A.222.779 7.242.244.222.779

9.S35.482.094.21t 9.935.,r82.E94.211

- 12.0m.000.0m.000

438.685.10',t.112

(4.000.000.mo.(X)0)(900.0o0.ooo.ooo)

10.365.000.0m.000

436.605.101.112

(900.000.m0.000)(1.568.884.500.000)

Vao ngdy 30 thrng I nam2015 26.796.115.5m.000 10.7$.416.21a.1m 37.512.531.7r8.102

Kt nlyVdo ngly 1 th6ng 1 ngm2019 33.495.139.180.000- Lqi nhuAn thuAn

trong ki- Chie d ti'c hing tAn

Vao ngey 30lMng 9 nitm20r9

6.054.587.590.535 39.549.72E.770.535

3. t 87.550.853.404 3. 187.550.853.404(3.349.513.918.000) (3.349.513.€18.000)

5.892.624.525.939 39.387.763.705.93933.495.'t 39.180.000

40

C6ng ty C6 phAn Vinhomes

THUYET I\4INH BAO cAo TAI CHINH RIENG GIOA NIEN oO (ti6p theo)Out lllnem 2019

25. vOI CHll sO H|}u Gi6p rheo)

25.2 Cac gt o .tlch ve v6n v6l cec chi .t ht r

BO9-DN

Viin diu tu de g6p c0a chr) sd houSO dau klchto b6; cd phin rieng BPhat hanh ci phen de chi td cO tfcPhdt henh c6 phan de hoan d6itheo Hqpddng Sap nhapChia lrch cdng ty

s6 c!6i ky

2$ ci phlc'u ph6 otong ve cd ph//6u uu &l

Cho giai doan Hichlnh chln th^ng k6tthic ngey m thdng

I nen 2019

33.,t95.139.180.000

Don vitlnh: VND

Cho gidi doen Hichlnh chln thang katthic ngey 30 theng I

nen 2018

2.000.000.000.00012.000.000.000.0004.000.000.000.000

10.365.000.000.000(1.568.884.500.000)

26.796.115.500.00033.495.139.180.000

odn vltlnh: c6 phi6u

Ngay 30 tu6ng 9 Ngey 31 th^ng 12

s6 luqng cq phi6u dang kt phet hanh56 luqng ci,phi€u, de ben ra c,ong.hUng

CQ phi6.u ph6 hAngCO php.u w dei

s6 luqng c6 phi6u dang luu hanhc6 phi6u phd thongCA phi6u uu 6ai

nen 2019

3.349.s13.9183.349.513.9183.349.513.918

3.349.513.9'183.349.513.918

nen 2018

3.349.513.9183.349.513.9183.349.513.918

3_349.513.9't83.349.513.918

l,renh gie c6_phi6u dang luu hdnhr 10.000 VND/c6 phiAu (ngdy 31 thdng 12 nam 2018r 10.000VNO/c6 Dhieu).

41

COng ty C6 phAn Vinhomes

THUYET IVINH BAo cAo TAI CHINH RIENG GIOA NIEN OO Oi€p theo)Qut lll nem 2019

26. OOAI{H THU

26.1 Doanh thu bin heng ve cung cepdhhw

BO9-DN

9.711.453.823

Tdng doanh thu

Trong d6:Doanh lhu tit chuyen nhwng bel d'ngsa/,Doanh thu chothuo b* dang sen deuftrvA cung cAp cAc dlch vu kheaDoanh thu cung c'p dich vq quen ry bdt60ng sAnDoanh thu tlr cung cqp dlch vu quAn lt,tuv^n ban hang ve phAtti6n dV.AnDoanh thu tvcung cep dich vU l6ngtheu xay dwg, tevAn thi6t k6, gi,n sAtthicong vA hoal dAng khec

Doanh lhu tit hoat d1ng kh6c

cac khoan giem tr& doanh thu

Doanh thu thuan

26,2 Doenh thu hoetdang Ei chinh

Lei tidn gii vi cho vayThu nhap tu hqp d6ng hgp tac dau tu vakinh doanh (i) .Thu nhap tu cO lucLeitar giao dich b6n, sap nhap cdng ty conThu nhap taichinh kh6c

TONG CONG

'| .606.367.a25.526 2.391 .383.345.1 16

2.730.319.720.937 3.550.253.552.334

Oon v!tinh: VND

Qui l nen2o19 Quil ndn2018

248.047.160.237 235.989.539.678

L637.497.602.000 1.304.495.358.000844.774.958.700

- 2.008.463.681.870- 1.304.972 746

QUY l ndm 2019

1.608.367.425.525

506.249.627.510

238.019.211.785

249 .772.338.853

192.577.280.644

269.472.904.428

150.276.062.306

Ddn vitinh: VND

Qu! l nan 2018

2,391.383.34s.1r5

1 .927 .522.347 .324

135.264.117.O01

318.485.426.968

(i) Lqinhuan duqc chiat! cAc hqpd8ng hqpHcdAutuva kinh doanh vdiTap doen vingroup

- C6n9 iy CPva mot c6ng ty con cho mvo dlch phet hian cacdv dn bat dong san Vinhomes

Riverside The Hamony, Vinhomes lmperis H6i Phdng, Vinhomes Dragon Bay, Vinhomes

Star Crtv Thanh H6a va Vinhomes Skvlake.

42

COng ty C6 phin Vinhomes

THUYET r!flNH BAo cAo rAr cHiNH Rt6NG G|OA NteN Dg (ti6p theo)Qui lll nem 2019

27. GrA vON HANG aAN vA DlcH vV cuNG cAp

BO9-DN

403.844.861

G'e v6n bAl dong san da chuydnnhuqngCr6 v6n cho lhue b6t dong sen dau tu vAcung cap cac dich vlr li6n quanCie v6n cung c6p dich vq quan li bAl dongs6nGia v6n dich vu qud'1 li tu vAn ban hang vephat trien d\r anc|a v6n cung cap d,ch vu t<ing tnAu xaydvng,lu ven th€l ke, grSm setthicong vahoat itong khdcGia v6n ho?t dong kh6c

ToflG C0r{c

2s. cHr PHlrAr cHiNH

Qui l nen 2019

308.840.280.508

76.456.7 50.726

443.062.794 .725

289.9 t4.027 .040

219.328.270.s805.429.284.235

Don vitinh: VND

QUY l nAn 2018

613.442.293.243

217.509.735.143

398.108.396.811

1.343.071.407.814 1.229-454.270.094

Qui I nem 2019

1.953.515.557.8339.599.210.451

Don vitlnh: VND

Qu! lll nem 2018

1.053.149.080.8775.168.559.595

Chi phlEivayChi phltai chlnh kh6c

ToNG CoXG

chi phlb6n hang

Chiphlhoa h6ng m6i9l6iChiphlnhan congChiphlqudng cito tiep thiChi phl b6n heng kh6c

TONG CaNG

Chl phl quen li doanh nghiCp

Chi phl nhan cOngChi phl khau hao teisdn c6 dinhChi phlqldn It doanh nghiep khac

TONG CQNG

.f .963.114,768.284 1.058.317-610.472

29. CHIPHiBA HA GVACHIPHiOUA LV DOANH NGHIEP

QUY l nAn 2019

69.376.851.51319 781.818.851

1 .174.797 _2411.207.030.567

oon vitlnh: vND

QUY lll nAn 2018

11 .713.442. t1314.771.354.683

930.109.555

9'1.540.4S8.t72 27.414.905.351

4.765.730.i99 45.786.817.6703.05s.s49.886 2.000.590.131

11.704.657.520 112.294.682.775

19.526.337.605 160.082.090.576

43

COng ty C6 phAn Vinhomes

THUYET M|NH BAo cAo TAt cHINH RteNG GtOA NtEN oe 0i6p rheo)QUV lll ndm 2019

B0$.0N

THUE THU i{HAP DOANH i{GHIFP

Th'r6 suAt thud hu nhap doanh nghiep ('TNDN') 6p dvng cho C6ng ty trong ky E 20% thunhap chiu thue (nim trudq 20%).

Cac bao cdo thue cU€ C6ng ty se chiu sv kdm tra cua co quan thu6. Do viec ap dung tuatvac6c quy dinh ve thue c0 the duqc gieithl.h theo nhlOu cech khac nhau, s6 thug iruqc trtnhbay han bao cjo tAi chinh ri6ng gios nien d0 c6 thg s€ blthay d6i theo quydt dinh cu6i cungcia co quan thue-

Chl phl thuC TNDN

Oon vitinh:VND

Cho giai6oan tal Cho giaidoan hich-lnh chln theng chlnh chin lhengk6tthtc ngiy 30 kA hnc ngdy 30

theng g nen m19 thAngg ndm2018

chiphlthu6 TNDN hien hanhChiphl/(thu nhap) thue TNDN hoan bi

TO G CQNG

't.863.S10.442.380(20.805.539.866)127.894.725.670

127.895.725.670 1.843.t0d902.404

Thue TNDN hien hAnh phaitra dugo x6o ltlnh dlra tr6n thu nhap chiu thu6 crle nem hion t?i.Thu nhap chiu thug cila C6n9 ty khec vdithu nhap drrqc beo ceo trong bao oao kgt qua hoatd0n9 kanh doanh ri6ng vl thu nhap chiu thuo khong bao g6m cac khoan mvc thu nh4p chiuthu€ hay chi phi duqc khau tru cho muc dlch tlnh thu€ trong c6c ki kh6o va c0n9 kh6ng bao96m.cac khoiin mvc khong phdi chiu thuC hay kh6n9 dugc kheu tru cho mvc dtch tlnh thu6.Th'ro TNDN hien hanh phai bi cia Cong ty duqc tinh theo thu6 s{dt de ban hanh d6n ngaykdt th0c kt ke to6n.

COng ty C6 phAn Vinhomes

THUYET [, NH BAO CAo TAr cHiNH RTENG Gt|:fA N|EN oQ (ti6p rheo)QUY lll nam 2019

3i. NGHTEP vU vor cAc BCN L|CN ouAN

31.1 chl uet cec khoen phel thu ve phel d vU c^c ban tian quan

BO9-DN

Citc khodn phaithu va phaitra voi cac bgn lien quan tai ngay 30 thang 09 nAmngay 31 th6ng 12 nam 2018 nhu sau:

gon

Ban 'nquan

M6iqtan h6 Naiduns nghiapw

Phai thu ngdn h?n cia khAc, ,rarg OhuyAt mlnh s6 6 1 )

Tap doar Corg ty me Phe,tlu ti, dtcn vU ruV -sroup - cons vAn qLrrn li, t6ns lhAu

2019 va t?a

vi tlnh: VND

SA dAu ki

ly CP xay d9ngPhaihu tt cic dich vqkhac

COng ty Tn{ti Cbng ty con Chuygn nhuqng c6Son phan phai|nu

Cong ty con Ph6ithu Indich vutuv6n quen fva dich vukh6c

Cong tyThien Cong ty con Phaithu phlqudn li tuNlCn KY van ban hang v, dich

vv qugn It khacPhtithu lt? dich vu tuv6n xey d\rng vA qudnii du 6n

Cong tyOj! te COng tycon

1A0.722.267 .148

9.956455.061

r1.748.466.367.399

1.150.904 466.E12

466.612 769.!t47

3.907.800.011

694.000 000.000

SA cuai k,

4.122479.126

5.362 435 818

13.757.156.159.799

44.547 .767 .942

64.618.964 230

6.995.501.102

126.U7 .421 .421

11.505.866.501

694.000.000 000

1.620.967.577

337.387.573.049

8.476.206 580

157.940.874_681

46 004.778.984

4118779705

115.658 798.125

35.095.691.E90

233.972 006.596

Pha, lhu.phlqu,n ry vaphllu van ban hans va

Pheithu It dich vq tuv6n quin li, t6n9 lhauxay dvng

COng tyVinmec COng ty lrcng Chlyan nhogng c6cunq Tap doan phan pheithu

Pherthu cec dich vukhec

Cong lyo0 Thi Cong ty con PhAithu phlqudn liGra LAm

Phaithu khec

Cong lyCP Cdng ty lrotrg Ph:i lhu lu d|ch vu tL,

vrncom R€ta,l cuns IAp doan vSnquan ry. t6nslheux6y d{ngPhei thu dc dicn vukh6c

Cong ly

Cong ty.CP

ph6Xanh

C6ng ly

Cdng ty lrcng Phaithu lu dich w tucirng TAp doan vAn xay dqng ve quan li

dv en vd cho thue VP

Cong ty con Phaithu tu dich vU tuvan xay dung

Cdng ty lrong Ph,ithuiirdoanh thucung Tap doan ctua sd Itdich vq gi6o

39.171.373.943

199.956.041.606

I257.163.159

119.551.438.935

duc va cCc dich W licnquan va dich vq khac

C6c c6ng ty khectrong cirng Iap Pndilhu khec

9.361.797 .217

252.116.917 .049

45

15.663.172.874,828 14.8't0.560.033.468

Cdng ty C6 phAn Vinhomes BOg-DN

THUYET MINH BAO CAO TAI CHINH RIENG GIC/A NI€N DQ (ti6p IhEO)Qut lll nam 2019

31. NGHTEPW vot cAc BCN LG aUA (ti6p rheo)

31 .1 Chi ti6t c6c khoen phei thu va ph,/ te vht cdc b€r ,ie, qua, (tdp theo)

Cec khodn phAi lhu va phei tre vdi c6c b6n ll€n quan tai ngay 30 thgng I ndm 2019 vA t?inqay 31 th6ng 12 nem 2010 nhu sau: (tilp thco)

Don vi tnh: vND

?'6 ctfr kt s6 6Au kl

nguol ban 9.876.162.0.00 3.990.249.317

9.878.182,0.00 3.990.249.317

Phet hu ngan h?n khtc lThuyet minh s6 8)

*n li€n qwn M& quan hC W dug nghi'p vu

Trt tn6c clrc nguni tut ngin tt, CItuyAt minh s6 6.2)

CAc c6ng ty khac tong cUng Tap Tre tudc kh6c cho

Tap doao Cong ty meVingoup - C6ngty CP

Cong ty Cong oong ty lrongvien Trung lem cung Tap doan

COng tyVincom Cong ty lrongReleil cirng Tap doan

Lqi nhuan duq'c

G6p v6n hgp lrc

Phiithu do chih0

G6p v6n hgp l6c

Lqi nhuan duqc

Phei lhu khlc

G6p v6n hqp ttcdAu tu vA kinh

chia

G6p v66 hgp lacalAu tu va kinh

c6p v6n hgp licdau tu va kinh

Phaithu kh6c

288.682.339.000

3.400.229.70a.712

2.341.639.188

490.000 000.000

1.497_266.708.000

2fi.164.24

2.179.83r.038.380

15.521.443.E54

2.159.500.24218E

1.294.E21.0E0_000

10.945.229.7cf.712

11 743124.442

490.000.000.000

Cong ty lrongcllng Tap doan

Cong ty

Cong ty Cong ty trongcing Tap doan

2.062.563.932.752

645.532.712.323

80.853.404.540

666.516.002.812

243.594.180.857C6c c6ns ly khAclrcng ciing Tap

10.943.733,471.215 t5.570.743.952.769

46

C6ng ty Cd phAn Vinhomes

THUYET MINH BAO CAO TAI CHINH RIENG GIITA NIEN OQ (Ii6P thEO)Out lll ndm 2019

3r. xGHteP vV vor cAc BEt{ Lrel{ OUA (ti6p theo)

31.1 chi ti6a cac ljl,oen phii thu ve phei d vdi cdc b6r 116r qsan (tiEp theo)

Cic khoin phdi thu ve phdi trd vdi cdc b6n li6n quan tei ngAy 30 thAng 9 nam 2019 ve t?ingay 31 thang 12 n5m 2018 nhu sau: (tldp theo)

Don vitlnh: vND

s'c!6i ki s6dAu ki

809.ON

Bdn tian quan M6! quqn he Miduv nghiQp ry

Ttt san ng6n hl,t thtc (huy6i minh s6 12)

Tap doan Cong ty me g{l cac cho mucVingroup - Cong (llch dau tl, vamuaiy CP c6phan

COnglySei C6nglytrong Oal cec dlo mucO6ng cirng Tap doan dbh dlu u vamua

c6 phan

Congty Hoang Cong ry con o{t cac cho mvcGra dlch dau uva mua

c,6 phAn

Iit 3d, dat tl, f,h6c (Thuyet minh B6 12)

Tap doan C0n9 ty me Oat cac dlo mucVingroup - Cong dlch dlu tu va mualy CP cO phen

2.306.169.985.139 4.198.998.985.139

70.257.600.000 70.257.600000

31.800.000.000 31.800.000.000

2.108.227.686.135 a.301.053.585,139

L000.000.000.800 511.417.630.700

1.000.000.000.!00 6'11.417.830.700

Phtt d ngud, Mn ngtn Nr, fihuyAt mnn s6 18. I )

Tap doan COngly m9 34.733.745.09€

36.363.798.461

36.000.000 000

36.000.000.000

82.788.864.472 30.347-933.574

Vingroup - C0n9ty CP

Cong ty Tey Ha Cong ly conN0i

C6ng ty CP oautt' xaydung C6ng ty conThei Son

cac c6n9 ty kMc kong cimg Tap

Phl dici vu quan ryphtil.APhl didr vu phditd

chuyan nhuqng c6phAn phai trii

Phai ra vQ chly€nnhugrlg c0 phan

Ph6ird phr dich vq

176.675.042.996

29.071.084.837

t26.7t4.8t2.t05 137.4E5.{77.131

47

COng ty C6 phAn Vinhomes 809-ON

THUYET I,IINH BAO cAo TAI CHINH RIENG GIOA NIEN OO (tiEptheo)OUV lll nam 201s

3,r. NGHr€p vV vor cAc aEN LreN auAN $6p theo)

31,1 chi ti6t cec ,<hoen Fhdl thu va phei te vA cac ban tlan qum lti6p theo)

Cac khodn phll thu vA phei trA vdi c6c ben [€n quan l?l ngay 30 thdng 9 nem 2019 va qingay 31 thang 12 nem 2018 nhu sau: (ti6p theo)

Oon villnh: VND

M6i qfth hQ s6 cuii kt s6 dAu kt

tguOl fiu. d abn htoc ngd'' nt,' CIhuyAt mlnh s6 18.2)

corut Cdng ly llong Tr, turc li6n muavancohn€rc€ clng Tqp 6oan hing h6a

Cong ty Vincom COng ty rong T16 ln dc tAn musRetail dng Tap doan hang h6a

Oui ftign Trn T6 choc cnng T.A lnJdc cno hoetchd !d hou dong xry dvng

Tap dotn Vingroup Cong ly me Tni ln dc dlo hogl

93.109.237.354

44.920.707 .AU

14.392.320.586

11.267 .745.122

18.737 .721.O54

- cono ty cP dong xay dvng

Cec 06.19 ty kh6c lrong ctng Top C6c khoan tngdoan l^rtc khAc

Tfl,ng Em cring TAp doAn

chl phl ph M ngln nn ohuyat minh !6 20)

Cong ty Can Git Cong ty con Lli v.y phii fdCong ty C0n9 vian C0ng ty lrong Leivsy pheitrli

214A27.n1.W

Cong tyOTOH C6n0ly con Laiv€yphaiH8€rjaya

cong ly M€rropolis COng ly con Lli vay phailraHd Noi

TAp doln Viogroup Congtym9 Lalvay phaltrS

2.185.120.938.814

41 .328.968.042

u.714_151.797

119.191.972.604

471.7&6.574.429

116.757.625.577

58.3f6.328.764

53.379.287.673

166.517.447.916- c6n9 ry cP

c6ng ly sinh th6i c6ng ty con

Cdng ty TNHH 8At Cdng ty condong 3an Tey TtngLong

Lti vay pheit6

Laivay phli t a

174.720.O27.67

29.650.893.392

2.8,t8,727.055,016 886.707.284.361

48

Cong ty CO phan Vinhomes

THUYET [4rNH BAo cAo TAr cHINH RreNG G|OA NteN oQ (ri6p theo)Oui lll n;m 20'19

3r. NGHTFP VU VOr CAC BCN LTC AUA (ti€p theo)

31.1 ChI lilt cAc khoen ph thu va phet tre vht c6c D€r ,t€n qua, (ti6p theo)

CAc khoan phei thu ve phaita v6i c6c ben lien quan tai ngay 30lhang I nrm 2019 va teingay 31 thang 12 nAm 2018 nhu sau: (tiAp lheo)

BO9-DN

Ben li6n quan M6iquanh' Naidung nghiqp w

chi phi phiitednih Fhuy6t minh s6 20)

COng ty Hoang Gia Cong ty con LAivay phaitd

C6nglyXavinco Cong ly trong LAivay phaitacirng Tap doan

CongVTay Tdng Cdng ty con Liivay phdifeLong

C6ng tyXalivico Cong ty irong Laivay phaitnicnng TAp doan

ConglyCAn Gid C0n9 ty con LAivay phaitni

C0n9lyO0 ThiGia Cong I con Leivaypheild

C6ng ly TTIC Cdng ty con Laivay phaitleBerjaya

Cong ty V nlast Cong ly trong Laivay ph6itacirng Tap doan

Cong tyVinpead C6n9lytrong t6ivay phei€cUng Tap doan

COng tySinhTh6i C0n9 tycon Laivay ph6ifia

Cac c6ng ly khacfong cung Tap Chiphlphailta dai

Don v!IInh: VND

sd &6ikt s6 deu ki

1E6.367.534.244 56.539.726027

142 638.402 209 106.197.525 496

1078.767232 22.001.260.503

57.717.518.267 34128312.786

2.515.066.493 110.209.315.069

2 923.203.01 1. 1 89 805.038.979.073

240 A28.602.742 108.763.835617

- 169 570.6E4.931

- 103.154.149.233

5.880.821.918 131 395 068 463

19.720602.739 26.835.5U.244hqn kh,c

Phaifr nsln hen khec (huyAt minh s6 22)

Cong ty C6ng ty trong Nhan d{l cac hqpVincrm Retail cr)ng Tap doan .I6ng hqp l6c dau u

3.581 ,950.328.033 1 .571.131.391 .U2

I 845315.129.696 1.571.000.000.000

871.316.980.564

COng ly CP

COng ty Cong lytrongVinpearl cung Tap doan

COngtyTNHH Cong ly conTrung lam Taichinh aeiaya

Cong ty C6ng lytrcng

T6p doan

Cac cong ly khac trong cirng Tapdoan

Cong ty trong Phi lr; do thu h0cr)ng T+p doan

cirng Tap doan

Nnen d{l cac hgpdonq hgp t6c kinh

Nhan dit coc chuydnnhuqng c0 phan

NnAn dAl cac hqptlong hqp along hgprac kinh doanh

Phaitfii kh6c

2 199.807 000.000 2.199 807.000 000

1.752.817.875.314

915.200000.000 915.200.000.000

81.942 031.194 38.336 059.217

49

7.666.399.016.768 1.7 .313.059.217

C6ng ty C6 phAn Vinhomes

THUYET MINH BAO CAo TAI cHINH RIENG GIOA NIEN 9Q Oiilp theo)Qui lll nam 2019

31. NGHtFp vU vor cAc B€N LteN ouAN (riap theo)

31.2 chi ti't c6c khoen afi vay ngen h?n ve.tel h?n i' cic b'n I6n qua, (Thuy6t minh s6 23)

Chiti6t cac khoan di vay ngin han t?i ngay 30 theng I ndm 2019:

BO9.DN

28.4E7.700.000.000

Chitiet c6c khodn di vay ngen han tqi ngay 31 thang 12 nim 20181

C6ng ty Sinh Th,iC6ng ty 06 thi Dtl h9c

C6ns ry Tay Tang

&dlvay Lai tualvND %ken

25 085.0{0.000 000 9%638.@0.000.000 9%

517,900.000.000 9%

245.900,000.000 90h

SOduvay Lei srelvND yohah

54.605S26.953 9%

1162.000000.000 9%

7.298.900.000.000 9%

520.000.000.000 9%

3!2.000.000 000 9%

NgAy dZa han fii sended bao

Thrn! 3n,D2020 Kha.gThdn! 2n,m2010 Khoog

Thang 1nam2ozo Xh6ng

Th6ng 1 nam 2020 Khonq

NOiCons ry Cln GIO

COngtOTOH

chiti6t cdc khoan

c6n! ty Tey f,ng

C6ng ty Gla Lrm

l,!77.604.t20,953

it,tto.l!?.586./|62

Odn vitlnh: VND

Ngey eo han fa' s'n&n beo

Thi.g 12nrm2019 f)_Tu lhr.g 3 nAm2019 Khong co

d6.lhdnc 10 nam 2019-T|} th{ng1 nim2019 Khong co

dAn ih,no 10 nrm2019Tt 0l6ng I nam2019 (')

dAn lhino 9 nam2019

Thang 5nam2019 Khoog cO

NgaydAo han lai sdndtn bao

Thano 10n.m2020 Khang

Tn6ng 10n,m2020 Kh6.grh6ng 10n,n 2020 C)Thdng 10 n,m 2020 C)Thang 1o nam 2o2o Khdng

Th,ng 10 nrm 2020 Kh6.q

di vay dai han tei ngiy 30 theng 9 n5m 2019:

Atdiquan hA S6dlvay Lei stelvND |Unen

COng ty con 25.000.000.000 9%

c0n9 ry con L925.000.000 000 9%

Conqry@. 395.500.000.000 9%

c6ngry@. 425,000.000,000 9%

cong ry @n 8.162,a3f 586,462 9./,

C0n9 ly con 1 77.000.000 000 9./r

50

cong ty C6 phAn Vinhomes

THUY€T MINH BAo cAo TAI cHiNH RIENG GIOA NIEN oO G6p theo)QUY lll ndm 2019

3r. NGHTeP vV vot cAc BCN LreN ouAN (ti4p theo)

31.2 Chi tiea c6c khoan d vay ngdn hen ve det hen ti cec ben fien qua, (Thuygt minh s6 23)

Chiti6t c6c khoan di vay ddi han tai ngay 31 $eng 12 nem 2018:

S6davay Lei suel NgaydAo hao dan beoVND '/Jhan

2 000 000 000 000 9% Tr;r lhan! 2 nam 2020 Kh6n9 cdd6.lhdnq I nam 2020

641,000.000.000 gc/a fn6te2^am2o2o C)

247.000.000.000 9% Th6n9 2 ndn 2020 (')

455.000,000.000 9% Tl}th8ng1ndm2020 Khong c0nAn rha.o 2 nlm 2020

17,810.000.000.000 9% Tn$e.!1.em2020 Kh6n9co66n lhi.o 2 nan 2020

17.167.000000.000 9% Tt thlng 2 n,m 2020 Kh6ng oidAn th6m 4 nam 2020

33O.0llO.000.0ilO 9',4 Thang 8 n,m 2020 Kh6ng @

2,015,000,000.000 9% Thang 5nlm 2020 Kh6ng@

835.000.000.000 9% Tu lha.g 1 nam2020 Kh6ng c6d6n henq 2 n6m 2020

3.240 000.000.000 9% Thang 2 nAn 2020 C)

705.000.000.000 9% Tir ihlng 2 ndm2020 Kh6ng cod6n th6no 9 n,n 2020

497.000.000.000 9% TM6g 2 n5m 2020 Khong c6

220.000.0!0,000 9% Th6ng 2 nim 2020 ft6ngco

249.900.000.000 9% Th6n9 t nam2020 Kh6ng ot

625.000.000.000 9% Tu thrng 1n4m2020 f)d6n lh,.s 2 nrm 2020

1,745,000,000,000 9% Theng 2 nem 2020 C)

:11.1t1.900,000.01,0

BO9.DN

C6ng ry Hodno 6ia C6n9ry6n

C6nglyX.vlnco Cdnq ly lrong clng14p doen

COng lyXalivico C6ng ty iEng cirngTap ttoen

c6nq ryM6tropolb cdng ry conHe N{i

cdngrycAn Gid c6ng Iy @n

Cdn0 t OO Thi Gia C6ng ly @n

c6ng ry Pdmc tand c6ng ry 6ncoog t rTTc

C6nglyThlSn Nian Cong ly conKi

TaP doan

cong ty srnh Thai c6ngry@n

C6ng ty GS ci Chi c0n9 ry co.

C6ng ly OTOII

c6n9ryTayieng COostcon

C6nglyC6ng vlen C6.9ly trcng@ngTtungtem rapdoan

COngiyVlnpoa ConqlytrongclngTApdoan

(') CAc khoan vay nay duEc dam b6o bang clc ci phi6u ora C6ng ty va clc ci phiAu ph6 th6ng crlamot 66 cong ty con

51

C6ng ty C6 phAn Vinhomes

THUYET MINH BAO CAO TAI CHINH RIENG GIOA NIEN OO O6P thEO)QUV lll nam 2019

32- cAc sLr KteN PHAT stNH sau NGAY KeTTHUG KV KeToAN

Ilgn-g_tl6lS 10 ndm 2019, C6n9 ty du,ki6n s€ nhan dudc cd toc rtl 04 COng ty con vdi gietri 3.977 tiKh6ng cd sq kien nao kh6c phat sinh sau ngay k6t thrjc ki, k6 to6n y6u cau phdi duEc di6uchinh hay trinh bay kong b6o cao tai chtnh rieng gi0e niCndo cia COng ty.

B09-DN

H(ru ThanhGi6m doc Taichlnh

Ha NOi, Vigt Nam

Ngay 28 thdng 10 ndm 2019