C 6 N G T Y C6 P H A N T ^ . ? C O N G H O A X A H O I C H U N G H I A v i f r N A M D O A N Q U A N L Y TAI S A N BOC l$p - do - H^nh phiic

TRI Vl fT

C O N G B 6 T H O N G T I N T R E N C O N G T H O N G T I N S I | : N T U "

C U A U Y B A N C H C T N G K H O A N N H A NU"6C V A SO GIAO DJCH

CHtTNG K H O A N H A N Q I

Ki'nh gui: Uy ban chirng khodn nha nude Sd giao dich chung Ichoan Ha Npi

Cong ty: Co ph^n Tgp doan Qukn ly Tai san Tri Viet Try sd chinh: s6 142 D^i Cin, phudng Dpi Cdn, quan Ba Dinh, Thanh ph6 Ha NOi. Dipn thoyi: 0 2 4 . 3 7 2 2 4999

Fax: 024. 6273 2058

Ngudi thpc hipn cong bo thong tin: 6ng Phan DoSn Vinh - Tdng Giam ddc Dja chi: 1204 toa nha A 3 , D A Thang Long Garden 250 Minh Khai, quyn Hai Ba Tnmg, thanh phd Ha Npi

H bat thudng rUtheo yen chu [Zfdinh ky Loai thong tin cong bo: I I 24 gid I 172 gid

Ngi dung thong tin c6ng bo: Cong b6 bao cao tai chinh ban nien 2017 da dupe soat xet cua Cong ty Co phan Tap doan Quan ly Tai san Tri Viet.

Thong tin nay duac cong bo tren trang dipn tu Cong ty vac ngay 15/08/2017 tgi dudng dan httpV/www tcorp.vn/index php/quan-h-c-dong/tm-t-c-s-ki-n

Chung tdi xin cam ket cac thong tin cong bo tren day la dung su that va hoan toan chiu trach nhipm trudc phdp luat v l npi dung cdc thdng tin da cong bd.

Ngay 15 thdng 8 nam 2017 Nfiirtri uy quy^n C B T T W

7^Z7^ ten) ^

lan Doan Vinh

BAO CAO TAI CHINH HgfP NHAT G l f A NIEN DQ

C O N G T Y C 6 P H A N T A P D O A N Q U A N L Y T A I S A N T R I V I E T

Cho ky k6 toan tir ngay 01 /OI /2017 ddn ngay 30/06/2017 {da dirge soat xet)

C6ng ty CP T|p doin Quan ly T i i san Tri Vigt So 142 Dgi Can, P. D§l C^n. Q. Ba Dinh, Tp Hi Ngi

N Q I D U N G

Bio cao cua Ban T6ng d i m doc

Bio cao Soit xet thong tin tii chinh giiia nien d$

Bio cao T i i chfnh hpp nhat giOa men dp d i dirgr soat xit

Bang can d6i ke toan hgp nhat giCta nien do

Bio cio ket qua hoat d^ng kmh doanh hgp nhit gifla men dp

Bio cao luu chuygn tien Ie hgp nhat giOa men do

Ban thuy^T mmh Bio cio tai chinh hgp nhil giua niSn d6

Trang

2 - 4

5-6

7 - 9

10

11-12

13 40

1

C5ng ty CP T?p doan Quan ly Tai san Tri Vi?t So 142 Dpi Cin, P Dpi Cin, Q. Ba Dinb. Tp Ha Npi

B A O C A O C U A B A N T 6 N G G I A M S O C

Ban Tong Gi im (36c Cong ty C6 phin Tap doin Quan ly Tai san Tri V i f i irinh biy Bio cio ciia minh va Bio cao tai chinh hiyp nhit gifla men dp ciia Congly cho ky k i toin rfl ngay 01 thing 01 n im 2017 den ngay 30 thing 06 n im 2017

C 6 N G T V

C6ng ty Co phan Tap doan Quan ly Tai san Tri ViSl dirpc thanh lap va boat dpng theo Giiy chflng nhin ding kri' doanh nghiep s6 0106065776 cip lan dau ngay 20/12'2012 do so ke hoich va dau tu thanh pho Ha N6i cip va thay doi lan thir 12 ngay 04 thing 07 nim 2017 | Theo Gi iy phep ding ky kinh doanh l in dau s6 0106065776 thay ddi l i n 12 ngiy 04 thing 07 n im 2017 do So ke hoach v i Dau to TTianh pho Ha Npi, hoat dong kinh doanh ciia C6ng ty la'

T6 choc gicn thipu va xuc t i i n thuong mai,

Dg! ly moi gioi dau gia, I Hoat dpng h§ trp dich vy tai chinh choa phSn vao dSu, to v in dau to; Cho thue tai san v6 hmh phi tai chinh. Nghien ciai thj troong va thim do do luin; Dich vy hanh chinh vin phong long hpp, ! Hoat dpng dich vu h6 trp kmh doanh khac c6n Igi chua dope phan v io dau, Hoat dpng to van quan ly; To \ an may tinh va quan tn he thing miy linh, Hoat dpng dich vy cong nghe thong tin va dich vu khic lien quan den may vi tinh, Hoai dSng dich vy b6 trp true Ti6p cho v^n tai doimg bp, , Hoat dpng cua try so v in phong, Dich vy thue v in phong, Kmh doanh bat dpng san Dai ly mua, dyi ly ban, ky goi hang hoa, D 9 1 ly bao hiem i Kmh doanh van tai bing 6 to theo hpp dong, Lfl hinh noi dia, lu hanh qu6c le va cac dich vy phuc vy khach du lich (Khong bao g6m kinh doanh phong hi t karaoke, vu Iroong, quan bar); Dich vy sinh hoat giai tri: nhay dti, dua thuyin, the due the thao tren bfl va dufli node, Kinh doanh khich san, nha hang, dich vy du lich sinh th i i , cic djch vu vol choi, g i i i t r i (Khdng bao g6m kmh doanh phong hi t karaoke, vu trucmg, quan bar), Cic djch vu b i i d6 xe va cac cong trinh cong cpng, Xay dyng cic dy i n nhi o, v i n ph6ng, khich san, trung t im thuong mai, sieu thi, khu do th] mibi, khu cong nghipp, khu kinh t i , khu cong nghe cao, khu giai tri cao cap, sin golf, x i y dyng c6ng trinh dan dung v i cong nghiep, Dich vu moi gidi fait dpng san, Dich vu dmh g i i bit dong san. Dich vu sin giao dich bi t dpng sin, Dich vy to v in bat dong sin, D|ch vu quang cio bit d6ng san, Dich vy quan ly bat dpng san, Ban bu6n n6ng, l im san nguyin li§u (trfl g6, tre, nua) va dpng vat song (trfl loai Nha nude cim). Ban bu6n thyc pham, ban buon thiiy san, ban buon rau qua: Kmh doanh Ihoc pham choc ning,

• Ban bu6n vyt hpu, thii t bi l i p d i l khac trong xay dyng. B i n bu6n xi ming, gach xay, ngoi, d i , cit, s6i, kinh x iy dyng, gach 6p l i t v i ihiel bi sinh;

Ban buon chuyen doanh khac chua duac phan vao dau. Bin bu6n phin bon, h6a chat khac so dyng flong nong nghipp (trfl loai N h i node cim); Ban buon h6a chit khic (trfl lo?i Nha node cim). Bin buon chit deo dang nguyen sinh; Bin buon cao su; Cung cip dich vy i n u6ng khdng thodng xuySn vdi khich hang (phuc vy tipc, hpi hpp, d im coai, )

2 1

Cfing tj CP Tap doan Quan ly Tai san Tri Vi^t s i 142 D$t c in , P Dpi Can, Q. Ba Dmh, Tp. Ha N$l

Dich vu phuc vu d6 u6ng (khong bao gbm kinh doanh quin bar); Nha hing v i cac dich vy i n u6ng phyc vy iiru d^ng (khong bao gflm kinh doanh quin bar, phong hat karaoke, vu trudng), , H o i i dpng nhiep anh, Cho thue 6 to,

- Cho thue miy m6c, th i i l bi v in phbng (k§ ca miy linh). Photo, chuan bi t i i lieu; ^ Cam do I Hoai dOng h6 trp v in phbng die bipt khic j

Try so chinh cuaCong ty d i i tai s6 142 Dpi Cin, quan Ba Dinh, thinh ph6 Ha Npi, Vi§t Nam

V6n dieu le cua Cong ty la: 368 886.300 000 ddng (Ba t r im sau mircn tarn ty t i m t r im tarn miroi siu tn?u ba tr im nghin d6ng chin) tuong duong 36.888 630 co phin, m^nh g i i : 10 000 d6ng/CP.

CAC S I / K I E N SAU NGAY K H O A S6 K.t TOAN L A P B . A O CAO T A I C H I N H

Ngay 04/07/2017 C5ng ty Cb phin Quan ly D i u tu Tri Viet thuc hi§n thay d6i ding ky kmh doanh ISn thu 12. Theo do, C6ng ty thuc hipn doi ten thanh C5ng ty C6 phin Tap doan Quan ly Tai san Tri Vi§t. D i n g thdi b6 nhiem 5ng Phan Doin Vinh lam T6ngGiim d6c v io ngay 05/07/2017

HQl D 6 N G Q U A N T R I VA B A N T 6 N G G I A M O Q C

Cic thanh vien cua HOi dong Quan i n . Ban T6ng Gi im die d i iu hanh ciia Cong ty cho ky k i toin tir 01/01 /2017 din 30/06/2017 bao g im

Hpi dong quan t r i

Ong Pham Thanh Tung chu t\ch HDQT

OngD6 Thanh Ha Thanh viSn

Ong Quich Manh Hao xhanh viSn

Ong Nguyin Trung Kifin jy^^^ y,gn

B i Phan Van H i -phanh viSn

Ban Tong Gi im d ie va K i to in trutrng

Ong D6 Thanh Ha TOng Giam doc

Ong Nguyin Dire Tung K i toin trucmg

K I E M T O A N V I E N

Bio cao t i l chmh hgp nhit giOa ni ln dp cho k^ ke toin tir 01/01/2017 d in 30/06/2017 cua Cdng ty c6 phin Tap doin Quan ly Tai san Tri Vipt d i dugc soit xet boi Cong ty TNHH K i i m loan TTP Don vi dii d i iu kien kiem toan cho cic cdng ty dai chung, cdng ty dyi chiing thu^c ITnh vgc chiing khoan theo quy dinh cua Bp tai chinh va Uy ban Chimg khoin Nha nuoc.

3

C6ng ty CP Tap doan Quan Iv T i i san Tri Vifl S6 142 Dpi Can. P. Dpi Can. Q. Ba Dmh. Tp Ha N i

C 6 N G B 6 T R A C H N H I $ M C U A B A N T 6 N G G I A M D 6 C D 6 I v c n B . A O C A O T A I C H I N H

H Q P N H A T G I U A N I E N D < )

Ban T6ng G i i m d6c C6ng ty chju trich nhifm v§ vifc l i p B i o cio t i i chinh hgp nhit gifla nifn d6 phin inh trung thuc, hgp ly tinh hinh hoii dpng, kel qua hpyt dpng kinh doanh va tinh hinh luu chuyin t i i n 1 cua Cdng t> trong ky. Trong qua trinh l ip Bio cio t i i chinh hpp nhit gifla men dp. Ban Tdng Gi im ddc Cdng ty cam kdt da tuSn ihii cic ydu ciu sau. - Xay dung va duy tri kiem soil ngi b$ ma Ban Tdng Giam ddc v i Ban quin tn Cdng ty xic djnh l i

cin thiet de dam bio cho v i ^ l ip va trinh biy Bao cio t i i chinh hgp nhit gifla men dd khdng cdn sai sot trpng yeu do gian l in hoic nham l l n

Lga chpn cac chinh sich k i toin thich hpp va ap dung cic chinh sich nay mot cich nhit quin, Dua ra cac dinh gia va dp doan hgp ly va than trpng. NSu rd cic chuan muc ke toin dugc ap dpng cd dpgc tuin thu hay khdng, cd nhflng ap dpng sai lech trong ydu din muc can phai cdng bd va giai thich trong Bio cio tai chinh hgp nhit hay khdng, L i p Bao cio tai chi'nh hgp nhat gifla ni in dd trSn co so hoit ddng kinh doanh hgn tuc trtr trudng hgp khdng the cho ring Cdng ty sS nep lyc hoai ddng kinh doanh

Ban Tdng Giam ddc Cdng ty dam bao ring cac sd kS toin dugc luu gifl de phan anh tinh hinh lai chinh cua Cong ty, vdi miic dg trung Ihpc, hgp ly tai bi t cir ihdi diem nao v i dam bao ring Bio cio t i i chinh hgp nhai gifla nien dp tuin thii cic quy d|nh hien hanh ciia Nha nude. Ddng thdi cd trich nhifm trong viic bao dam an toan t i i sin cua Cdng ly va ihpc hign cic bi?n phip thich hpp de ngin chin, phi l hiin cic hanh vi gian lan v i cic vi pham khic.

Ban Tdng Giam ddc Cdng ty cam ki t ring Bio cao tai chinh hgp nhit gifla nien dp d i phin inh trung thuc va hgp ly tinh hinh tai chmh cua Cdng ty tai thoi diem ngay 30 thing 06 n im 2017, k^l qua hoat dpng kmh doanh vatinh hinh luu chuydn tidn t$ cho kj- k i toin tu 01/01/2017 ddn 30/06/2017. phCi hgp vdi chuin mpc. che dp ke loin Viet Nam va tuin thu cic quy d]nh hidn hanh cd lien quan ddn vide l ip v i tnnh bis Bao cao t i i chinh hgp nhi l .

Cam k t kh ic Ban Tdng Giam ddc cam k i t r ing Cdng ty khdng vi phgm nghTa vu cdng bd thdng tin theo quy dmh tgi Thdng tu sd 155,'2015ArT-BTC, ngay 06/10/2015 cua Bd T i i Chinh hucmg d in vd vigc cdng bd thdng tin tren Thi trudng chung khoin,

Hd Ndi ngtty 14 ihdng 08 ndm 20/7 , Chu t!ch H D Q ' T .

Ph^m Thanh Tung

4

C O N G T Y T N H H K I E M T O A N T T P

T T P A U D I T T I N G L I M I T E D C O M P A N Y

S6 j i^ /BCKT. 'TC

B A G C A O S O A T X E T

T H O N G T I N T A I C H I N H GICTA N I E N D O

Kinh BUT Hgi dong Quan tri Ban Tong Ciam doc Cong ty Co phan T | p doan Quan ly T i i san Trf Vigt

Chiing toi Cong t> TNHH Kiem loan TTP, da thpc hien cong tac soat xei Bao cao tai chinh hgp nhat giija men do cua Cong ty Co phan Tap doan Quan ly Tai san Tri Vi?t dugc lap ngay 14 thang 08 n im 2017 gom Bang can doi kd toan hgp nhat gifla men do tgi ngay 30 thang 06 n im 2017, Bao cao ket qua ho^t dong kmh doanh hgp nhat gifla men dp, Bao cao luu chuyen tien tp hgp nhat gifla men do va Ban thuyet minh Bao cio tai chinh hgp nhat gifla men dp cho ky ke toan tir ngay 01/01/2017 den ngay 30/06/2017 dugc trinh biy tir trang 07 den trang 40 kem Iheo

Trach nhiem cua Ban Tong Giim doc

Ban Tong Giam doc Cdng ty Cd phan T^p doan Quan ly Tin san Tri Vi^t chiu trAch nhipm lap va trinh bay trung thuc va hgp ly bao cao t i chinh hgp nhat gifla men do theo chuan mgc ke xoin, che dg ke to^in (doanh nghiep) Viet Nam va cic quy d|nh phap ly co lien quan den viec lap va tnnh bay bao cao tai chinh hgp nhat gifla men dg va chiu tr^ch nhipm ve kiem soat ngi bg ma Ban Tdng Giam ddc xac d]nh la can thidt de dam bao viec lap va trinh bay bao cao tai chinh hgp nhai gifla men dg khong co sai sot trong yeu do gian lan hoSc nham lan

Trach nhiem cua Kiem toan vien

Trach nhigm ciia chung tdi la dua ra ket luan vg Bdo cao tai chinh hgp nhat gifla men dp dga tren k i t qua soit xet ciia chung tdi Chiing idi da thuc hipn cdng viec soat xet theo Chuan muc Vipt Nam ve hgp ddng dich vq soat xdl sd 2410 - Soai xet thdng tin tai chinh gifla men dp do kiem loan vien ddc lap cua don vi thgc hipn

Cdng viec soat xet thdng tin tai chinh gifla men dg bao gom vipc thuc hipn cac cugc phong van, chii yeu la phong van nhflng nguoi chiu trach nhigm ve cac van de tai chinh ke toan, va thuc hipn thu tqc phin tich va cic thu pic soat xet khac Mgt cugc soat xei vg co ban cd phgm vi hpp hem mgl cugc kiem toan dugc ihgc hien theo cac chuan muc kiem toin Viet Nam va do vay khdng cho phep chimg tdi dpt dugc su dam bao ring chung tdi se nhan biet dugc tat ca cac vin de trgng yeu cd the dugc phat hipn trong mgt cugc kiem loin Theo dd, chiing tdi khdng dua ra y kien kigm toan

I

Dja chi' T^ng 12 Th4p Jiy. Tda nha Hancorp Plaza, S6 72 Trin Dang NInh, C^u G\iy. m N l Add Floor 12 West Tower, Hancorp Plaza Building, 72 Iran Dang Ninh, Cau Giay, Ha Noi

Tel (04) 37425 88S - Fax - (04) 37578 666 Website http //kiemtoanttp com - http //klemtoanttp vn 'Email ttp@kieintoanttp com

Kel lu^n cua Kiem toan vien

can cu tren kk qua soat xet cua cbiing Idi, chiing tdi khdng thay c6 vin de gi khidn chiing tdi cho rang bao cio

tai chinh hgp nhat gifla men dg dinh kem khdng phan anh Irung thgc va hgp ly, tren khia cgnh trgng yeu, tinh

hinh tai chinh cua don vi tai ngay 30/05/2017 va kdl qua hoat dgng kinh doanh va luu chuyen tien tg ciia don vj

cho ky kg toan 06 diang ket thiic cung ngay, phii hop vdi chuan mgc ke toan, chg dg ke loan (Doanh nghigp)

Vigt Nam va cac quy dinh phs^ ly cd lien quan dgn vi |c lap va trinh bay bao cao tai chinh hgp nhat gifla nign

dg

HaNOnngay 14 thang 08 nam 2017

C O N G T Y TNHH K I E M TOAN T T P

•lam doc

; Anh ' DKHN Kiem loan

SS 0739-2017-133-!

6

Cong ty CP Tip doin Quin I j Tai sin Tri Vift So 142 Dgi can. P Dpi Cin. Q Ba Dmh. Tp Ha Npi

Bio cio til chinh hgp nhat giihi nien dp Cho k> kg toan t i l 01 '01/20 i 7 den 30/06/2017

B A N G C A N D 6 I K E T O A N H Q T * N H A T G I U A N I E N &0

Tpi ngay 30 thing 06 nim 2017

TAI SAN M3 so Thuyel minh

So CUOI ky Don vi tinh- VND

So dau nim

A . T A I S A N N G A N H A N 100 821.618,786 229 751J75J51.968

I. Ti^n va cac khoan linmg dirong tien 1 Tien 2 Cac khoan tuong duong tien

110 111 112

V.I 98 147.371.471 98 147 371 471

139 422.597.321 139 422 597 321

II . Cac khoan dau tu tai chinh ngan han 120 V 6 1 Chung khoan kinh doanh 121 V 6 a 2. Du phong giam gia chung khoan 122 V 6 a kinh doanh (*) 3. DSu tu nam gifl dgn ngay dao han 123 V 6 e

233.795 934 194 31 651 202 892

{325 268 698)

202 470.000 000

ITS 003.734.079 11 415 280 897

{381 546 818)

163 970 000 000

III. C i c khoan phai thu ngin han 130 1 Phai thu ngin han cLia khach hang 131 2 Tra trudc cho nguoi ban ngin han 132 3 Phai Ihu npi bp ngfin han 133 4 Phai Ihu theo tign dp kg hoach HDXD 134 5 Phaiihu vg cho vay ngin han 135 6 Phai thu ngin han khac 136 7. Du phong phai Ihu ngin han kho doi (•) 137 8 Tai san thigu cho xu ly 139

IV. Hang ton kho 140 1. Hang ton kho 141 2 Du phong giam gia hang tdn kho (•) 149

V2a V2b

V.3a

489.360.221.596 63 000 000

i 141 325 182

493 319 950 044 (5 164 053 630)

436.911.495.797 63 000 000

1 257 665 397

440 754 884 030 (5 164 053 630)

V. T i l san ngan han khic 150 1 Chi phi tra trudc ngin han 151 2 Thug GTGT dugc k h i u t m 152 3 Thue va cac khoan khac phai ihu Nha nuoc 153 4 Giao dich mua ban iai irai phieu Chinh phu 154 5 T i l san ngin han khac 155

V.I2a 315.258.968 313 805 716

1 453 252

37.524.771 37 524.771

B . TAI SAN DAI HAN 200 18.718.958 869 17.081.993.939

I. Cac khoan phai thu dai han 210 I . Phai thu dii han khac 216 2 Dg phong phai thu dai han kho doi (•) 219

V3b 2.742.837 897 2 742 837 897

1.998.978.869 1 998 978 869

7

J

Cong ty CP Tip doan Quan ly Tai san Tri Vift S6 142 Dpi Cin, P Dpi Cin. Q Ba Dinh. Tp Ha Npi

Bio cio tii chinh hgp nhit giOa niSn df Cho k\' ke toan tu 01'01 2017 din 50'062017

B A N G C A N D 6 1 K E T O A N H Q P N H A T G I C A N I E N O Q

Tai ngay 30 thing 06 nim 2017 (Tiip theo)

T A I S A N

11 T i l sin CO dmh 1 Tai san c6 dinh hflu hmh - Nguyen gid - Gtd tri hao mon lify kef)

2 Tai san co dinh thue tai chinh - Nguyen gtd - Gid tri hao mdn iOy kef) 3 Tai san co dmh v6 hinh - Nguyen gid - Gid tn hao man lify kd(')

III. Bitdfng san diu tir - Nguyen gia - Gia tT] hao mon luy ke {*)

Ma so Thuyit mmh

220 22! 222 223 224 225 226 227 228 229

230 231 232

V 9

V I O

So CUOI kv

2 095.647.740 1 420 710 807 4 529 228 285

(3 108 517 4 78)

674 936 933 4 327 900 575

(3 652 963 642)

Don v] tinh VND s i dau nim

1.055.788 456 322 994 834

3 348 963 913 (3 025 969 079)

732 793 622 4 283 275 575

(3 550 48! 953)

IV. T i l san do dang dai hpn 240 1 Chi phi san xuat. kmh doanh do dang dai han 24 j 2 Chi phi xay dung co ban do dang 242

IV. Cac khoan dau t u tai chinh dai hfn 250 V.6b 1 Dau tu vao cong ty con 251 2 Dau tu vao cong ty hen doanh, lien ket 252 3 DSu tu gop vin vao don vi khac 253 4. Du phong dau tu tai chinh dai han (•) 254 5 Dau tu nim giu den ngay die ban 255

V T i i sin d i i han khic 260 1 Chi phi u i trudc dai han 261 V.12 b 2 T i l san thue thu nhSp hoin lai 262 V.20 a 3 Thiet bi, vft tu, phu tung thay the d i i han 263 4 T i l san dai han khac 268 5. Lpi the thuong m^i 269

12.200 000 000

12 200 000 000

1.680.473.232 120 382 597

1 560 090 635

12.200.000 000

12 200 000 000

1 827.226.614 160.578 845

1 666 647 769

T O N G C Q N C T A I S A N 270 840 337.745.098 768 457 345.907

8

Cong t> CP Tap doin Quan K T i i san Tri Vif t Sd 142 Dpi Cin. P Dpi Can. Q Ba Dinh. Tp Ha Npi

Ban cio tai chinh hgp nhit giiha niCn df Cho k> k i loan tir 01 /OI 2017 din 30'06/2017

BANG CAN D O J K £ T O A N H Q T NHAT G I C A M E N D Q

Tai ngay 30 thing 06 nim 2017 (Tiep Iheo)

Don VI linh' VND N G U 6 N V 6 N Ma SO Thuyel So cuoi ky So dau nam

minh

C . N Q P H A I T R A 300 373.461.571.851 313.269.783.938

1. Ng ngin han 310 373.461.57] 851 301.109.783.938 1 Phai tra ngucn ban ngan han 311 V13 221 120 437 816 888 790 2 Ngirdi mua tra tien truoc ngin han 312 30 000 000 3 Thue va cac khoan phai npp Nha nude 313 V.15 4 691.952 762 11 287 483 916 4 Phai tra ngucn lao dpng 314 906 76! 554 532 218 575 5 Chi phi phai tra ngin han 315 V .16 1 i 12 057 118 1 870 947 458 9 Phai tra ngin hgn khac 319 V I S 16 970 924 443 29 568 362 083 10 Vay vino thue tai chmh ngin han 320 V 14 349 479 479 357 256 984 606 936 11 Du phdng phai tra ngSn han 321 - -12. Quy khen thucmg, phiic Igi 322 49 276 180 49 276 180

IJ. Ng dii han 330 - 12.160.000.000 8 Vay vi ng thue t i i chinh d i i han 338 12 160 000 000

D . V D N C H U S O H C T U 400 V.2I 466 876 173.247 455.187 561.968

1- t UIJ vlJU aU UlTU din Afift J17A 171 ? i 7 i f A IK7 ftil QAS

1 V6n gop ciia chu sd huu 411 368 886 300 000 368 886 300 000 2 Thing du von cd phin 412 2 761 180 773 2 761 180 773 8 Qud diu lu phat trien 418 194 254 494 97 254 494 1!, Lgi nhuan sau thue chua phan phoi 421 54 971 672 401 43 655 597.192 • LNSr chua phan phoi luy ke den cudi ky Crude 421a 37 130 389 798 16 637 782 237 - LNST chua phan phdi ky nay 421b 17 841 282 604 27 017 814 955

12 Ngudn von diu lu XDCB 422 13 Lcn ich cd ddng khdng kiem soat 429 40 062.765 579 39 787 229 509

II Nguon kinh phi v i cac quy khic 430 T Q N G C Q N G N G U 6 N V 6 N 440 840.337.745 098 768.457.345.907

9

Cdng ty CP Tip doan Quan K T i i san Tri Vift So 142 Dpi Can, P Dpi Cin, Q Ba Dinh. Tp Ha N^i

Bao cio tai chinh hpp nhat gifla men d$ Cho k>' ke toan tir 01 '01 '2017 den 30'06,2017

B A O C A O K E T Q U A H O A T D Q N G K I N H D O A N H HQiP N H A T

G l U A N I E N D Q

6 thing dau nim 2017 Don v] tinh' VND

CHI T I E U M i so Thuvei 6 thing dau nim 2017 6 thing dau nim 2016 mmh

1. Doanh thu bin hang va cung cap d)ch vy 01 2. C ic khoan giam tru doanh thu 02

3. Doanh thu thuan ban hang 10 va cung cap djch * y (10 = 01 - 02j

4 G i i von hang bin I I 5. Lgi nhuan gpp ve ban hing 20 va cung cip dich vq (20 = 10-11)

6. Doanh thu hopt dpng tii chinh 21 7. Chi phi tii chinh 22 • Trong do Chi phi I3i vay 23

8. Chi phi ban hing 24 9. Chi phi quan ly doanh nghiep 25

10. Lpi nhufn thuan tir hoat dpng kinh doanh 30 {30 = 20+ (21 - 22) - (24 + 25)}

VI . l 12.759 603.499 19.945.628.351

VI 1 12 759 603.499 19.945.628.351

VI.2 5.152.150 840 3.083.574.720 7.607.452.659 16.862.053.631

VI.3 26.647.557 875 14.543 823.812 VI.4 14.040.264.562 5.755.589.353

i3 580 789323 4 813 67} 997

VI.7 1.758 063.935 552.612.625 VI.7 5 822 891.664 5.654.834.571

12 633.790.373 19.442.840.894

11. Thu nhap khic 12 Chi phi khac 13. Lpi nhuan khic (40 = 31 - 32) 15. Tong lpi nhuan ke toin trudc thul (50 = 30 + 40) 16. Chi phi thue TNDN hifn hinh r . Chi phi thue TNDN hoin lai IS. Lpi nhuan sau thue TNDN i 8 I Lpi nhuan sau thue cua cdng ty mp 18 2 Lpi nhuan sau thue cua cd ddng KKS 19. L i i CO- ban tren cd phi^u

Ngu-di lap bieu

I

31 32 40 50

51 52 60 61 62 70

V1.5 VT.6

VI.8 VI 9

VI. 10

Ke toan trird'ng

3.759.021 601 505.516.583

3.253.505.018 15 887.295.391

3.079.018 715

12.808 276.676 10 712 636 014 2 095 640 663

290,40

1.027 000.027 27.328.000

999.672.027 20.442.512.921

2.313.484 230

18.129.028.691 14 616 703 668 3 512 325 024

612,14 HaNOi, ngiy 14 thing 08 nim 2017

Tp Th | Thu Thao Nguyen lanh Tung

10

Cong ty CP T | p doim Quan ly Tai san Tri Vift S5 142 Dpi cin, P D^i Cin, Q Ba Dinh, Tp, HaNdi

Bio cio tai chfnh hgp nhat giira nien dp Cho ky ke toan tir 01 /01,'2017 den 30/06,'2017

B A O C A O L L T U C H U V E N T I E N T f HQfP N H A T GfCTA N I E N D Q

Theo phirong phap giin ti p 6 thing dau nim 2017

C H i T i E u Ma so 6 thing dau nim 2017 6 thang diu nim 2016

1. Luu chuyen tien (ir hoat dpng kinh doanh / . Ip? nhuan Iru&c ihui 01 15.887.295.391 20.442.512.921 2 Dieu chinh cho cac khoan

Khau hao tai san co d|iih 02 356 005 486 297 853 564 Cac khoan dir phdng 03 (56 278 120) (234 249 869) (Uii)/id tir hoat dpng diu tu 05 (4 032 517 305) (47 383 588) Chi phi ISi vay 06 13 580 789 323 4 813 671 997

3. Lpi nhuan/(ld) lie hoat dpng kinh doanh trir&c thay OS 25.735 295 775 25.272.405.025 ddi von liru dpng - iTineygiajn cac khoan phai thu 09 (53 194 038 079) (70 443 275 246) - TSngTgiam) cac khoan phai tra 11 (13 016 714 005)

k ^ ^ V I V r J P V V f 9 106 969 260

- (TSneVeiam chi phi tra truoc s 5 / ^p' ^ r

12 (236 084 697) (50 472 384) - (T&ng)/giam chung khoan kinh doanh 13 (20 235 921 995) 14 250 821 755

* Ah W' V V V J H V V - Tten ISi vay d3 tra 14 (14 295 116 558) (4 443 604 818) - Thue thu nhap doanh nghiep d3 n^p 15 (9 491 061 984) f3 115 104 831) - Tien chi khac tir hoat dpng kmh doanh 17 (22 762 198) 0 2 475 000)

1 ^ Ah 1 r V V V / Luu chuyen tien thuan tie hoat ddng kinh doanh 20 (84.756 403 740) (29 434 736 239) 11. Luu cliuven tien tir hoai dpng diu tu 1 Tien chi de mua sSm, xay dgng TSCD v i cic tai sin 21 (1 289 308 636)

V * V ^ vk V V V v V / (403 875 000) V 1 \J mJ V P V V V V W dai han khac

2 Tien thu tu thanh ly, nhupng ban TSCD va cac tai 22 545 455 san dai han khac 3 Tien chi cho vay v i mua cac cdng eg np ciia don vj 23 (40 080 000 000) (90 600 000 000) khac 4 Tien thu hdi cho vay, ban lai cac cdng eg ng cua 24 1 580 000 000 10 000 000 000

don VI khac 6 Tien thu hoi diu tugdp von vio don vi khic 26 2 750 000 000 7 Tien thu lai cho vay, cd tuc va Igi nhuan dugc chia 27 4 031 971 850 47 383 588 Luu chuyen tien thuan tir hogi dpng dau tir 30 (35.756.791.331) (78.206.491.412)

11

C5ng ty C P T i p doln Quan fj T i i san Tr i Vifl Bao d o lai chfnh hgp nhit giita nien d$ So 142 Dpi Can, P Dpi Cin, Q BaDinh,Tp HaNpi Cho k> ke loan tu 01/01/2017 din 30/06/2017

B A O C A O L U U C H U Y E N T I E N T E H Q P N H A T G iC A M E N D Q

Theo phinrng phap giln tilp 6 thang dau nim 2017

(Tiep tbeo)

CHiritv Ml st 6 thing dau nim 2017 6 thing d^u nim 2016 IN Lini chu>en lien Iir hoai dgng tai chmh 1 Xif*n thi] Ttr nhm h^nh c(\ nhi^ii nhSn vfrn 0(Sr> f iis r^^H 1 t I v I L k l l U £14 fjl tO\ • i Q i 1J1 I J t l l v L l , I J J i C l l l • £/! 1 Jib v L / VUM ^ ' k J 1 1

3 ] J 1

1 000 000 000 J vvKJ \J\J\J vvKJ

107 397 960 000 I vz. j r 1.7vrv uvv

1 Tien chi rra vcn onn cho c^c chu hvhi 32 fTiim Ifti CO nhieii CUP Hnnnh nohipn rf3 nhat hanh

3 Tien vay ngin ban, dai h?n nhan dugc 33 1 523 955 258 087 128 637 447 221 4 Tien chi tra ng goc vay 34 (1443 620 385 666} (101 121 138 490) 5 Tien chi tra no thue tai chinh 35 6 C6 tuc, Igi nhuan da tra cho chu so hflu 36 (2 096 903.200) Liru chuyen lien iHudn tir hoat dpng lai chinh 40 79.237.969.221 129.914.268.731 Luu chuyen tien thuan trong ky 50 (41.275.225 850) 22 273.041 080

Tien va tuimg diroug tien dau ky 60 139422 597 321 100 335 715 962 Anh huong ciia thay doi ty gia hoi doii quy ddi ngoai le 61 Tien va tmrng dircmg tien cuoi ky 70 98 147 371 471 122 608 757 042

12

C6ng tv CP TSp aokn Quan ly T l i san Trf Vi f l Thuyet minh Bio cio tai chfnh hgp nhit gifla men df S6 142"D6I can, P Dpi Cin, Q Ba Dinh, Tp HI Npi Cho ky ke toati tu 01/01/2017 dfin 30/06/2017

T H U Y E I T M I N H B A O C A O T A I C H I N H h ^ p N H A T G I U ' A N I E N D O

Cho ky ki toan tir 01/01/2617 den 30/06/2017 (Cac Thuyet minh nay Id bp phpn Agp thanh vd can dupe dpc cung Bao cao Idi chinh)

I . D ^ J I C B I E M H O A T D O N G D O A N H N G H I E P

1. Hinh thih? sd hihi v^n

Cong ty Co phan Tap dodn Quan ly Tai san Tri Viet dirge thinh lap va hoat dpng theo Giay chung nh|n dang ky doanh nghiep sd 0106065776 cip l in diu ngay 20/12/2012 do so kd hoach va diutuihanh phd Ha Ngi cip vathay ddi Ian ihir 12 ngay 04 thing 07 nam 2017.

Try sd chfnh cua Cong t> dat tai sd 142 Dpi Cin . qupn Ba Dmh. thanh phd Ha Npi, Vipl Nam

Von dieu I? cua Cong ty lai 368 886 300 000 ddng (Ba tram sau miroi tam ty tam tram t i m muoi sau tneu ba tram nghin ddng chin) tuong duong 36 888 630 cd phan, mgnh gia 10 000 ddng/CP.

Cdng ty cd cdng ty con sau:

Cdngty Cd phan chung khoan Trf Vidi

Cdng ty Cd phin Chiing khoan Trf Vipl tidn than la Cdng ty cd phan chiing khoan Thl i Binh Duong, dupe thanh lap vk hoat dpng theo Giay chung nhan dang ky kmh doanh so 0103015199 ngay 22 thang 12 nSm 2006 do Sd Ke hoach vk D iu tu thanh phd Ha Npi cap va Giay phep hogt dpng kmh doanh Chiing khoan sd 46/VBCK - GPHDKD ngay 28 thang 12 nam 2006 do Uy ban Chiing khoan Nha nude cip t i n diiu chinh Gi iy phep hoat dpng kmh doanh chiing khoan gin nhit la lan dieu chinh Gi iy phep hoat dpng kinh doanh chiing khoan sd 20/GPDC-UBCK ngay 31/05/2017

Try so chinh cua Cdng ty dat tpi tang 2, sd 142 phd Dpi Cin , q u ^ Ba Dinh, thanh phd Ha Npi

Vdn didu If cua Cong ty theo Gi iy chung nhgn dang k>' kinh doanh la 150 200 000.000 ddng

2. Linh vgc kinh doanh

LTnh vgc kmh doanh ciia Cdng ty la Dau tu

3. Nganh nghl kmh doanh

Theo Gi iy phep dang ky kmh doanh l in diu sd 0106065776 thay ddi lan 12 ngay 04 thang 07 nam 2017 do So kd hoach va D i u tu Thanh phd Ha Npi, hogt dpng kinh doanh cua Cdng ty la

To chiic gidi thieu va xuc tien thuong mai, Dai ly mdi gidi dau gia, Hogt ddng hd trg djch vu tai chinh chua phan vao dau, tu van dau tu, Cho thue tai san vd hinh phi tai chi'nh, Nghien cuu thi trucmg va tham do du luSn; Dich vg hanh chinh van phdng tdng hgp, Hoat dpng dich vg ho trg kinh doanh kh^c cdn lai chua dugc phan vao dau; Hoat dpng tu van quan ly, Tu van may ti'nh va quan tn hd thdng may tinh, Hoat dpng dich vg cdng nghe thdng tin va djch vg khac lidn quan den may vi linh, Hoat dpng dich vu bd trg true t i ip cho vgn tai duong bd; Hoat dpng cua tru so vSn phong,

13

C6ng n CP Tfip doan Quin ly Tit sin Tri Vift Thuyet mtnb Bio cio tii chinh hgp nhit giira men df S6 142 Dpi a n , P Dpi Cin. Q Sa Dinh. Tp Ha N 9 1 Cho ky kd toin tir 01/0i;20]7 din 30/06/2017

Dich vy thue van phong; Kinh doanh bit dpng sdn, Dpi ly mua, dpi ly ban, ky gm hang hoa, Dai ly bao hidm, Kinh doanh van tai bang 6 16 theo hpp ddng, Lfl hanh npi dia, lfl hanh quoc te va cac dich vu phyc vy khach du lich (Khdng bao gom kmh doanh phong hai karaoke, vu trirtrng, quan bar), Dich vy sinh hoai giai t r i ' nhay dii, dua thuyen, the dye the thao tren bd va dudi nirdc, Kmh doanh khach san. nha hang, dich vy du lich sinh thai, cic dich vy vui choi, giai tri (Khdng bao gdm kmh doanh phong hat karaoke, vu tririmg, quan bar), Cic d)Ch vy b i i do xe v i cic cdng trinh cdng cpng, Xay dung cac dy an nha 6, v in phong, khach san, trung tam thuong mpi, sidu thj. khu dd thj men, khu cdng nghiep, khu kmh te, khu cdng nghp cao, khu giai tri cao cap, sin golf, x iy dyng cdng trinh din dyng va cdng nghiep, Dich vy mdi gioi bi t dpng sin, Dmh vy djnh gia bat ddng san. Dich vy sin giao dich bi t dpng san, Dich vy tu van bat ddng san, Dich vu quang cao bat ddng san; Dich vy quan ly bi t ddng san; Bin budn ndng, lam san nguyen lifu (tru go, tre, nua) va dpng vat song (trfl !opi Nha nudrc cam), B i n budn thuc pham. bin budn ihuy san, bin budn rau qua; Kinh doanh ihyc pham chuc ning. Bin budn vat lipu, thiel bj l ip dat khac trong xay dyng, B i n budn xi ming, gpch xay, ngdi, da, cat, 501, kinh xay dyng, gach dp l i t va thiet bi v? sinh, Ban budn chuyen doanh khac chua dupe phan vio dau; Bin budn phin bdn. hda chit khic sir dyng trong ndng nghiep (Irir loai Nha nuoc c im) . Ban budn hda chat khic (tru lopi Nha nude c im) . Ban budn chit deo dang nguyen smh. Bin budn cao su, Cung cip dich vy i n udng khdng thuong xuyen v6i khich hang (phyc vg tipc, hpi hpp, d im cudi, .) Dich vy phuc vy do udng (khdng bao gdm kmh doanh quin bar), Nha hang v i cic d|ch vy i n uong phuc vy luu ddng (khdng bao gom kinh doanh quan bar, phdng hat karaoke, vu trudng), Hoat dpng nhidp anh, Cho thue 6 to, Cho thue miy moc, thiet bj vin phdng (ke ca miy ti'nh); Photo, chuan bi tai lipu,

- C im dd; Hoat dpng hd trg vin phdng die bift khac

I I . M E N O O K t T O A N , D O N V | T I E N T ? S C D ^ J N G T R O N G K E T O A N

2.1. Ky ke to in , don vq t i l n t f sit dyng trong ke t o i n

Ky ke loan n im cua Cdng ty theo n im duong l|ch bit d iu tu ngay 01/01 va ket thiic vao ngiy 31/12 hang n im

Don V j tien t? su dyng trong ghi chep ke toin l i Ddng Vift Nam (VND)

I I I . C H U A N M l / C VA C H E D Q K E T O A N AP D ^ N G

3.1. C h i df ke toan i p dgng

Cdng ty i p dyng Che dp Ke toin doanh nghipp ban hinh theo Thdng tu 200/2014/TT-BTC ngay 22/12/2014 cua Bp Tai chinh

3 1. Tuyen bo ve vifc t u i n thu Chuan mgc ke to in v i Che dg ke to in

14

C6ng ty CP Tap doan Quan ly T i i san Tri Vift Thuyet minh Bio cio tai chinh hgp nhit gifla nl£n df 56 142 Dpi Cin, ? Dpi Cin, Q Ba Pinh, Tp Ha Noi Cho ky ke loin t j 01/01/2017 d£n 30/06/2017

Cong ty da ap dung cac Chuan mgc ke toan Viet Nam va cic vin ban hirdng d in Chuan mgc do Nha nude da ban hanh Cac Bao cio tai chinh dugc l|ip v i trinh biy theo diing quy dinh cua timg chuan mgc, thong tu hucmg din thuc hien chuan mgc va Che dg ke toin hien hanh dang ap dgng

I V . CAC C H I N H SACH Kt T O A N A P D I ; N G

4.1. Cdng eg tai chinh

Ghi nhan ban ddu T i l sin t i l chmh T i l san tai chinh cua Cdng ty bao gdm tien va cac khoan tuong duong t i i n , cac khoin phai thu khich hang va phai thu khic, cac khoan cho vay, cac khoan dau tu ngan hgn va dai han. Tgi thdi diem ghi nhin ban dau, tai san tai chi'nh dugc xic dinh theo gia mua'chi phi phat hanh cgng cic chi phi phat smh khac lien quan trgc tiep d in viec mua, phat hanh lai san tai chinh dd.

Ng phai tra t i i chinh Ng phai tra tai chinh cua Cdng ty bao gom cac khoan vay, cic khoan phai tra ngudi ban va phai tra khac, chi phi phai tra. Tgi thdi diem ghi nhan l in diu, cac khoan no phai tra tai chinh dugc xic d|nh theo gia phat hanh cdng cac chi phi phat smh lien quan true tiep den viec phat hanh ng phai tra t i l chinh dd

Gifl trf sau ghi nhan ban ddu

Hi?n tai chua cd cac quy dinh v i dinh gia lai cdng cu tai chinh sau ghi nhgn ban diu.

4.2. Cac nghiep vu bing ngogl t f

Ty gid giao dich thuc le doi v&i cac giao dich b^ng ngogi tp phat sinh trong ky:

Ty gia giao dich thgc Ie l i ty g i i dugc quy dmh trong hgp ddng mua, ban ngogi t? giOa Cdng ty va ngin hang thucmg mai Ty gia khi gdp vdn hoic nhin gdp vdn la ry gia mua ngoai te cua ngin hang noi Cdng ty mo t i l khoan de nhin vdn cua nhi diu tu tai ngay gdp vdn, Ty gia khi ghi nhan ng phai thu la ty gia mua cua ngin hang thucmg mai noi Cong ty chi dgih khach hang thanh toan tai thdi d i im giao dich phat sinh, Ty gia khi ghi nhgn ng phai Ira la ty gia ban cua ngin hang thucmg mai noi Cdng ty dg kien giao dich tai thdi diem giao dich phat sinh, Ty gia khi mua sim t i i sin hoic ihanh toin ngay bing ngoai t? la ty gia mua ciia ngan hang thucmg mai noi Cdng ty thuc hien thanh loan.

Ty gid giao dich thifc te khi ddnh gid Igi cac khoan mgc tien tp cd goc ngogi tp tgi thdi diem Igp Bao cdo tai chinh:

Ddi vol khoan mgc phan iogi l i t i i s in ip dgng ty g i i mua ngoai te, Doi vdi tien gui ngoai t? ap dung ty gia mua cua chi'nh ngan hang noi Cdng ty met t i i khoan ngoai te, Ddi vdi khoan muc phin loai la ng phai tra ap dung ty g i i bin ngoai te cua ngin hing thuong mai noi Cdng ty ihudng xuyen cd giao dich. T i t ca cac khoan chenh Ifch ty g i i thuc te phat smh trong ky va chenh lech do danh gia igi sd du cac khoin muc lien i f cd goc ngoai te cudi ky dugc hach toin v io ket qu i hogt dfng kinh doanh ciia ky ke toan

15

C8ng ty CP Tip doin Qum Ij T i i san Tri Vift Thuyet mmh Bio cio tii chinh hgp nhit gifla men df So 142 D91 Can. P Doi Gin, Q Ba Dmh. Tp Ha N Q I Cho ky ke loan tir 0 1 / 0 1 / 2 0 1 7 den 3 0 / 0 6 / 2 0 1 7

4.3. Tien v i cac khoan tmmg dircmg tien

Tien bao gom tien mft lai qu$\ tidn giri ngin hang khong ky' han, vang t i i n t f sit dgng vdi cic chiTC ning cat trfl gia tri khong bao gdm cac loai vang dugc phan logi la hang ton kho sir dung vdi mgc dich ia nguyen vi t lieu de san xuat san pham hoic hang hoa de ban

Cac khoan tucmg ducmg tidn la cac khoan dau tu ngin hgn cd thoi gian dao han khdng qui 03 thing, cd tinh thanh khoan cao, c6 kha ning chuyen ddi de ding thanh cac lugng hSn xac dmh va khdng cd nhieu rui ro trong chuyen ddi thinh tidn.

4.4. Cac khoan dau ttr tai chfnh

Chimg khoan kmh doanh dugc ghi sd ke toan theo gia gdc, bao gdm Gia mua cfing cac chi phi mua (niu cd) nhu chi phi mdi gidi, giao djch, cung cip thdng tin, thud. I f phi v i phi ngin hang Gia gdc cua chung khoan kmh doanh dugc xac dpih theo g i i tn hgp ly cua cic khoan thanh Toin tai then didm giao djch phat sinh

Cic khoan diu tu n im gifl den ngay dao han bao gom Cic khoan tidn gui ngin hang cd ky hgn (bao gdm ca cac loai lin phieu, ky phieu), trai phidu, cd phieu uu d i i ben phit hanh bi t budc phai mua lai tai thdi diem nhat dinh trong Tucmg lai va cic khoin cho vay nam giu den ngay dao han vdi muc dich thu lai hing ky va cac khoan d iu tu n im gifl den ngay dao hgn khac

G i i tri ghi sd cua cac khoan diu tu v io cdng eg v6n cua dcm vi khic khdng c6 quyin kiem soit, ddng kiem soil hoic cd anh hucmg dang ke ddi vdi ben dugc d iu tu dugc xac dinh theo gia gdc neu la diu tu bing nen hoic g i i danh gia Igi neu la diu tu bing tai san phi tidn tf

Cd tuc nhin bing cd phieu chi thuc hifn ghi nhgn sd lugng cd phidu duoc nhin, khdng ghi nhfn t ing g i i tri khoan diu tu va doanh thu hoat ddng t i i chi'nh. Cd tuc nhin bing cd phieu dugc thuc hien ghi nhin ting doanh thu hoat dgng tai chinh va t ing gia tri khoan diu tu tuong ung vcn sd tien cd lire dugc chia.

Cd phieu hoan ddi dugc xic dmh gia tri cd phieu theo gia iri hop ly tai ngay trao ddi. Gia i r i hgp ly ddi vdi cd phieu ciia cdng ty niem yet l i gia ddng cira mem yet tren thi trudng chimg khoan, ddi vdi cd phieu chua mem yft giao d|ch tren sin UPCOM la gia giao d]ch ddng cua tren sin UPCOM, ddi vdi cd phiiu chua nidm yet khic la gia thda thugn theo hgp dong hoic gia tri sd sach tai thcri diem trao ddi

Du phdng gl im gia cic khoan diu tu dugc l ip vao thdi di im cudi n im eg the nhu sau - Ddi vdi cic khoin dau tu chung khoin kmh doanh cin cu trich Igp du phdng l i sd chenh Ifch

gifla g i i gdc cua cac khoan diu tu dugc hach toin tren sd ke toin Idn hem g i i tri thi trucmg cua chung tgi thoi diem l ip du phdng

- D 6 1 vdi cic khoan dau tu v io cdng ty con, cdng ty hen doanh lien k i t va diu tu gdp von vio dcm vi khic can cu vao Bao cio tai chinh cua cdng ty con, cdng ty lien doanh, lien k i t tgi thdi diem trich l ip du phdng

- Ddi voi khoan dau tu nam gifl lau dai (khdng phin loai l i chung khoin kmh doanh) va khdng cd anh hucmg ding ke ddi vdi ben dugc dau tu: neu khoan diu tu vao cd phieu mem yet hofc gia tri hgp ly cua khoan dau tu dugc xac d|nh tin cay thi viec l ip du phdng dua tren gia tri th] trudng cua cd phieu, ndu khoan diu tu khdng xac dmh dugc g i i tn hgp ly tai thdi diem bao

16

Cong tv CP Tgp doin Quin ly Tai san Tri Vift Thuyet minh Bio cio tai chinh hgp nhat gifla nien df S 5 1 4 2 D 6 1 Can, P Dfi Cin. Q Ba Dmh. Tp Ha N6> Cho ky ke toan l j 01/01/2017 dfn 3Q'06/2017

cao thi viec lap dg phong cin cii vao Bao cao tai chinh lai thcti dietn trich lap dg phdng cua ben dugc diu tu

- Ddi vdi cac khoan dau tu nim gifl den ngay dao hgn dugc danh g i i kha tiSng thu hdi de Igp dg phong phai thu kho ddi theo quy dinh ciia phap luft.

4.5. Cac khoan ng phai thu

Ckc khoan phai thu dugc theo ddi chi tiet theo ky hgn phai thu, ddi tugng phai thu, logi nguydn td phai thu, va cac yiu Id khac theo nhu cau quan ly ciia Cdng ty

Du phdng ng phai thu kho doi dugc trich Igp cho cac khoan no phai thu qua hgn thanh toan ghi trong hgp ddng kinh te, cac khd udc vay ng, cam kdt hgp ddng hofc cam ket ng va ng phai thu chua den han thanh toan nhung khd c6 kha nSng thu hdi Trong do, vifc trich lap dg phdng no phai thu qua han thanh loan dugc can cir vao thai gian Ira ng gdc iheo hgp ddng mua ban ban dau, khong tinh den vide gia han ng giira cac ben va ng phai thu chua den han thanh toan nhung khach ng da lam vio tinh trang pha san hokc dang lam thii Iqc giai the, mi t lich, bd trdn

4.6. Hang tdn kho

Hdng tdn kho dugc ghi nhgn theo gia gdc Trudng hgp gia tri thudn cd thd thuc hien dugc thap hoTi gia gdc thi hang tdn kho dugc ghi nhan theo gia tri thuan cd the thgc hidn duoc Gia goc hang Ion kho bao gdm chi phi mua. chi phi che bien va cac chi phi hen quan true tiep khac phat sinh de cd dugc hang tdn kho d dia diem va trgng thai hien tai.

Gid tn hang ton kho dugc xdc dinh Iheo phuong phap binh quan gia quyen thdng. Hang Idn kho dugc hach toan theo phuong phap kd khai thucmg xuyen. Phuong phap xdc djnh gia tn san pham do dang chi phi nguyen vat l i f u chinh cho timg logi san pham chua hoan thanh.

Dg phdng giam gid hang tdn kho dugc Igp vao thdi didm cudi ky cdn cu theo sd chdnh Ifch gifla gia gdc cua hang tdn kho 1cm hon gid tri thudn c6 the thgc hien dugc

4.7. Tai san cd djnh, Tai san co djnh thud tdi chinh va Bat dgng san dau tir

Tdi san cd dinh hflu hinh, tai san co dinh vd hinh dugc ghi nhan theo gid gdc Trong qud trinh sir dgng, tdi san c6 djnh hflu hinh, tdi san co dmh vd hinh dugc ghi nhgn theo nguyen gid, hao mdn iu j kg va gia tri con lai Khdu hao dugc trich theo phuong phap ducmg thing.

Tai san cd djnh thue tai chinh dugc ghi nhan nguyen gid theo gid trj hgp ly hodc gia trj hifn tgi cua khoan thanh toan tidn thue loi thieu (trudng hgp gia tri hgp ly cao hem gia i n hifn tai cua khoan thanh todn tien thue tdi thidu) cdng voi cac chi phi trgc tiep phat sinh ban dau hen quan den hogt dgng thud tai chinh (khdng bao gdm thud GTGT). Trong qud Trinh sir dgng, tai san co dmh thud tai chinh dugc ghi nhan theo nguyen gid, hao mdn lu j ke va gid trj con lai Khau hao cCia tai san cd dmh thud tai chinh dugc trich cdn cu theo thdi gian thud theo hgp ddng va tinh vao chi phi san xuat, kinh doanh, dam bao thu hdi dii von

Bat dgng san ddu tu dugc ghi nhgn theo gia gdc Trong qud trinh cho thue hogt dgng, hit dfng san dau tu duoc ghi nhan theo nguyen gid, hao mon luy ke va gid tri cdn lai Ddi voi bat dgng sdn dau tu ndm giu cho tdng gid khdng Ihgc hifn trich khdu hao

17

Cong ty CP Tap Soin Quan ly Ti l sin Tri Vift Thuyet minh Bio cio til chinh hgp nhat gifra nien d§ So 142 Dpi Cdn. P Dpi Cin, Q Ba Dinh, Tp HaNgi Cho ky kf toin tir 01/01/2017 den 30/06/2017

Khiu hao dugc trich iheo phuong phap duung thdng Thdi gian ichdu hao dugc tinh theo Thdng tu 45/2013/BTC ngay 25/04/2013 cua Bg Tai Chinh, dugc sira ddi boi ihdng tu 147/2016/TT-BTC ngay 13/10/2016,

- Thidt bi dung eg quan l \ ' 3 - 1 0 ndm

May moc thiet bi 7 - 2 0 ndm

Phuong tien van tai 5 ndm

- TSCD khac 2 - 20 ndm

Phan mem may tinh 3 - 5 ndm

- TSCD vd hinh khac 3 - 5 ndm

4.9. Chi phi tra trudc

Cac chi phi dd phdt sinh lifin quan den kdl qua hogt dgng san xuat kmh doanh cua nhi^u k>' ke toan dugc hach toan vao chi phi tra trudc de phan bd ddn vao ket qua hogt dgng kinh doanh trong cac ky ke loan sau Viec tmh va phdn bd chi phi tra trudc dai han vao chi phi san xuat kinh doanh tung ky k f Toan dugc cdn cu vao tinh chat, muc dg tung loai chi phi de iga chgn phuong phap va tieu thiic phan bd hgp iy Chi phi tra trudc dugc phan bd dan vao chi phi san xudt kinh doanh theo phuong phap duong thing

4.10. C i c khoan ngphai tra

Cac khoan no phai tra dugc theo doi theo ky han phai tra, ddi tugng phai tra, logi nguyen tf phai tra va cac yeu to khic theo nhu ciu quan Iy ciia Cdng ty

4.11. Vay va ng phai tra thue tai chinh

Gia tri khoan ng phai tra thue tai chmh la tdng sd t i i n phai tra dugc tinh bdng gid tri hifn tgi ciia khoan thanh loan l i i n thue Idi thieu hodc gia u i hgp iy cua tai san thue.

Cac khodn vay vd ng phai tra thue tai chinh dugc theo ddi theo tung ddi tugng cho vay, timg khd uoc vay ng va ky hgn phai tra cua cac khoan vay, ng thue tai chinh Trucmg hgp vay, ng bdng ngoai t f thi thuc hifn theo ddi chi net iheo nguyen tf

4.12. Chi phi di vay

Chi phi di vay dugc ghi nhgn vao chi phi san xuat, kmh doanh trong ky khi phat sinh, uir chi phi dl vay lifn quan Irgc tiep den viec dau tu xay dgng hoSc san xuat tai san do dang dugc linh vao gia trj cua tai san do (dugc vdn hoa) khi cd du cac dieu kifn quy dinh trong Chuin muc Ke loan Viet Nam sd 16 "Chi phi di vay" Ngoai ra, ddi vdi khoan vay neng phgc vu viec xay dung tai san cd d]nh, bat ddng san dau tu, lai vay dugc vdn hda ke ca khi thdi gian xay dung dudi 12 thdng

Ddi vdi cdc khoan vdn vay chung, trong dd cd sir dung cho muc dich dau tu xay dgng hofc san xuat mgt tai san dd dang thi sd chi phi di vay cd du dieu kifn vdn hoa trong moi ky ke todn dugc xac d]nh theo ty If vdn hoa ddi vdi chi phi !uy ke binh quan gia quyin phat smh cho viec diu tu xay dung ho&c san xuat tai san dd Ty if von hoa dugc tinh theo ty I f ISi suit binh quan gia quyen cua cac khoan vay chua tra trong ky, ngogi trir cac khoan vay neng bift phuc vy cho mgc dich cd mgt tai san dd dang

18

C6ng Iy CP Tf p Aoin Quan K T6i san Trf Vift Thuyft mmh B4o cio tai chinh hgp nhit gifla ni£n df S6 142 PPI Cin, P Dpi Can, Q" Ba Dmh, Tp Ha Noi ' Cho ky ki loin ii i 01/Ql'2Q17 din iOmaO] 7

4.13. Chi phi phai t r i

Cic khoan phai tra cho hang hoa dich vg da nhgn dugc tir ngudi ban ho$c da dugc cung cap cho tigudi mua trong k>' bio cio nhung thuc tc chua cht tra dugc ghi nhan vao chi phi sin xuat, kinh doanh ciia ky bio cio.

Viec ghi nhgn cac khoan chi phi phai I r i vao chi phi san xuat, kinh doanh trong ky dugc thgc hifn theo nguyen t ic phu hgp gifla doanh thu va chi phi phit sinh trong k>' Cic khoan chi phi phai tra s€ dugc quyei toin vdi sd chi phi thgc le phat sinh. Sd chenh Ifch gifla sd trich trudc va chi phi thuc te dugc hoan nhap

4.14. C ic khoan d g phong phai t r i

Cic khoan dg phdng phai tra chi dugc ghi nhan khi ihoa min cic dieu kifn sau: Doanh nghiep cd nghTa vu ng hifn tai (nghTa vg phip iy hofc nghTa vg lidn ddi) do k f l qua tu mgt sg kifn da xay ra: Su giam Slit vd nhflng Igi ich kmh t i cd the x iy ra dan dfn vifc yeu c iu phii thanh toin nghTa vg ng; v i Dua ra dugc mot udc linh dang tin ciy vd g i i tiq ciia nghTa vg ng dd.

Gia tr[ dugc ghi nhgn ciia mgt khoan dg phong phai tra la g i i tn dugc udc tinh hop ly nhit vd khoin tidn sff phii chi dd thanh toan nghTa vu ng hifn tai tai ngay ket thuc ky ke loin,

Chi nhflng khoan chi phi hen quan ddn khoan dg phdng phai tra d i Igp ban dau mdi dugc bii dip bing khoan dg phdng phai tra do

Du phong phai tra dugc ghi nhan vao chi phi san xuit kmh doanh cua ky kd toin Khoan chenh Ifch giua sd dg phong phai tra d i lap d ky ke loan trudc chua sir dgng het Ion hon sd dg phdng phai t r i Igp d ky bao cio duoc hoan nhgp ghi giam chi phi san xuat, kinh doanh trong ky Iru khoan chdnh Ifch Idn hon ciia khdan dg phdng phai tra ve bao hinh cong trinh x iy l ip dugc hoan nhap vao thu nhap khic trong ky

4.15. Doanh thu chua thgc hien

Doanh thu chua thgc hifn gdm doanh Ihu nhan trudc nhu sd lien cua khach hang d i tra trudc cho mgt hoic nhidu ky kd toin vd cho thud t i i sin, khoin l i i nhin trudc khi cho vay vdn hofc mua cic cdng eg ng va cac khoan doanh thu chua thgc hifn khic nhu' chenh lech gifla g i i bin hang tra cham, t r i gdp theo cam ket vdi g i i bin tra tidn ngay, khoan doanh thu luong ung vdi g i i trj hang hda, dich vg hoic sd phai chift khau giam gia cho khich hang trong chuong trinh khich hang truyen thong .

Doanh Ihu chua thuc hifn dugc ket chuyen vao Doanh thu ban hang va cung cap dich vg hoic Doanh thu hoat ddng tai chinh theo sd tidn dugc xic d|nh phu hgp vdi lung ky kd toin

4.16. T r i i phieu chuyen ddi

T r i i phieu chuyen ddi la log) t r i i phieu cd thd chuydn db\ thinh cd phidu ph6 thdng ciia cung mgt to chflc phit hinh theo cic dieu kifn d i dugc x ic djnh trong phuong i n phit hinh

19

Cdng ty CP Tf p doin Quan ly T i i san Tri Vift Thuyet minh Bio cio tai chinh hgp nhat githa ni£n (If So I42D91 Cin, P DgiCan.Q BaBinh.Tp HaNQj Cho ky kf toan tir 01/01/2017 dfn 30/06/2017

Tai then diem ghi nhgn ban dau, khi phat hanh trai phieu chuyen doi, C6ng ty tinh toan v i xac djnh neng bift gia tri c iu phin no (ng g6c) v i ciu phan von cua trai phieu chuyen doi Phin ng goc cua trai phieu chuyen doi dugc ghi nhin l i ng phai tra, cau phan von (quyen chgn cd phieu) ciia trai phieu chuyen ddi dugc ghi nhgn !a vdn chii sd huu

Tgi thdi didm ghi nhin ban dau, g i i tr| phan ng gdc ciia trai phieu chuyen ddi dugc xac djnh bing each chiit khau gia tn danh nghTa cua khoan thanh toin trong tuong lai (gom c i gdc va l i i Irai phieu) vd gia tn hien tai theo lai suit cua irai phidu tuong tg tren thi trudng nhung khdng cd quyen chuyen ddi thanh cd phidu (hoic l i i suit di vay phd bien tren thj trudng tgi thdi diem tai thdi diem phii hanh irai phidu) va trir di chi phi phit hanh t r i i phieu chuyen ddi.

4,17, Von chii so huu

Von dau tu cua chu so hflu duoc ghi nhin theo sd vdn thgc gdp cua chu sd hOu

Thing du vdn cd phan phan anh chenh !fch giua menh gia. chi phi true tiep hen quan den viec phit hanh cd phieu va gia phat hanh co phieu (kd ca cac trudng hgp tai phit hanh cd phieu quj) va cd the la thing du duong (neu g i i phat hinh cao hon menh gia va chi phi true tidp lien quan ddn viec phat hinh cd phieu) hoic thing du am (neu g i i phat hinh thip hon menh gia va chi phi true hep hen quan den vjfc phat hanh cd phieu).

Quyen chgn chuyen ddi t r i i phieu thinh cd phieu (cau phan v6n cua t r i i phieu chuyen ddi) phat smh khi Cdng ty phat hanh loai trai phieu cd the chuyen ddi thanh mgl so lugng cd phieu xac dinh dugc quy dmh sin trong phuong an phat hanh Gia tn cau phan vdn cua trai phieu chuydn ddi dugc xic dinh la phan chdnh lech gifla tdng sd tidn thu ttr vifc phit hanh trai phieu chuyen ddi trir dl g i i tn ciu phan ng cua t r i i phidu chuydn ddi.

Vdn khic thugc Vdn chii sd hflu phan inh sd vdn kmh doanh dugc hinh thinh do bd sung tu ket qua hoat dgng kinh doanh hoic do dugc tang, bieu, lai trg, danh gia Igi t i i san (ndu dugc phdp ghi l ing giam Vdn d iu l u cua chu so hflu)

Cd phieu quy la cd phieu do Cdng ty phat hanh va dugc Cdng ty mua Igi, cd phieu nay khdng bi hiiy bo va sd dugc tai phit hanh trd lgi trong khoing then gian theo quy djnh ciia phap lugt ve chung khoan Cd phiiu quj dugc ghi nhan theo gia tri thgc te mua Igi va trinh bay tren Bang Cin ddi ke toin la mgt khoan ghi giam Vdn diu tu cua chu so hflu G i i vdn cua cd phieu quj khi tai phat hanh hoic khi su dgng de tra cd tuc, thuong ,, dugc tinh theo phuong phap binh quin gia quyen

Chenh lech dinh gia Igi tai san dugc phan anh trong cic tnrong hgp khi cd quyet dinh cua Nha nude ve danh gia tai tat sin, khi thgc hien cd phin hda doanh nghidp Nha nude, v i cic trudng hgp khic theo quy dinh cua phap l u i i .

Lgi nhuan sau thue chua phan phdi phan anh ket qua kinh doanh ( l i i , Io) sau thue thu nhap doanh nghifp va linh hmh phin chia Igi nhuin hoic xu ly io cua Cdng ty Viec phan phdi Igi nhuan dugc thgc hifn khi Cdng ty cd Igi nhugn sau thue chua phin phoi khdng vui;rt qua muc Igi nhuin sau thud chua phin phdi tren Bao cio lai chinh hgp nhit sau khi d i logi trir anh hucmg cua cic khoan lai do ghi nhan tir giao dich mua g i i re Trudng hgp tra cd tdc, lgi nhugn cho chu sd hflu qui mile sd Igi nhuin sau thud chua phan phdi dugc ghi nhin nhu trudng hgp gi im vdn gdp. Lgi nhuan sau thue chua phan phdi cd the dugc chia cho cic nhi diu tu dua trdn ly Id gdp v6n sau khi

20

Cflng Iy CP TSp doan Quan Iy Tai san Tn ( ThuvEt mmh Bio cio tai chmh hgp nhat gtfla ntSn dg S6 142 Dpi Cin, P Dpi Cin, Q Ba Dmh, Tp Ha Noi Cho k> ki loan lu 01'01/2017 tJen 30/06/2017

dugc Dai hgi co dong/Hgi dong quan in phe duyfl va sau khi d i Inch Igp cic quj theo Di6u I? Cong ty va cac quy dinh ciia phap lugt Vi f t Nam

Cd tiic phi l t r i cho cac cd ddng dirge gh: nhgn la khoan phai tra trong Bang Can doi ke toin cua Cdng ty sau khi cd ihdng bio chia cd tuc cua Hpi ddng Quan tri Cdng ty v i thdng bao ngay chdt quyen nhan cd tiic cua Trung lam Luu ky chiing khoin Vigt Nam.

4.IS. Doanh thu

Doanh ihu bdn hang - Doa.nh thu ban hang dugc ghi nhin khi ddng then thoa min cac dieu kien sau. - Phan Icm rui ro va Igi ich gin lien vdi quydn sg hiiu sin pham hoic hang hda d i dugc chuySn

giao cho nguai mua. - Cdng t\ khdng con nim gifl quyin quan ly hang hoa nhu nguoi so hihi hang hda hofc quySn

kiem soil hang hda, - Doanh thu dugc xac dinh tuemg ddi chic chin. - Cdng Ty d i thu dugc hoic sd thu dugc Igi ich kinh td tu giao djch bin hing; - Xac dinh dugc chi phi lien quan den giao dich bin hang

Doanh ihu cung cap dich vu Doanh thu cung cip d|ch vu duoc ghi nhgn khi ddng thdi thoa m i n cac dieu kifn sau.

Doanh thu duoc xac dmh tucmg ddi chic chin, Cd kha ning thu dugc lgi ich kmh t i tir giao dich cung cap d|ch vu do, Xac d]nh dugc phin cdng viec d i hoan thanh vao ngay lap Bing can ddi ke toin, Xac djnh dugc chi phi phat smh cho giao dich v i chi phi de hoan thanh giao dich cung cip dich vy dd

Phan cdng vifc cung cip dich vu d i hoan thinh dugc xac dinh theo phuong phip dinh g i i cdng viec hoan thinh Doanh thu bin bit ddng sin

Doanh thu ban bat dgng san dugc ghi nhgn khi ddng ihoi thda min cac di iu kifn sau. Bat dgng san d i hoan thanh toan bg va ban giao cho nguoi mua, Cdng ty d i chuyen giao nil ro va Igi ich gin hen vdi quyfn sd hflu bat dgng sin cho ngudi mua, Cdng ty khdng con nim gifl quyen quan ly bat dgng san nhu ngudi so hflu bit dgng sin hofc quyen kiem soit bat dgng san; Doanh thu dugc xic dinh tuong ddi chic chin; Cdng ty d i thu dugc hogc se thu dugc loi ich kinh td tu giao djch ban bi t ddng san, X i c dmh duoc chi phi lidn quan den giao dich bin bi t dpng sin

Trucmg hgp bin hang hda bat ddng sin theo hinh thirc khich hang tu hoan thif n hoic Cdng ty hoan thifn theo yeu cau cua khach hing thi dugc ghi doanh thu khi hoan thanh bin giao phan xay thd cho khich hang

Ddi vdi bit ddng san phan Id ban nen d i chuyen giao nen dat cho khach hang, Cdng ty dugc ghi nhan doanh thu vdi phan nen dat d i bin khi thoa min ddng thdi cic difu kifn sau:

Chuyen giao rui ro v i Igi ich gin bin vdi quyin su dung dit cho ngudi mua, Doanh thu dugc xic dmh tucmg ddi chic chin, Xac djnh duoc chi phi lien quan din giao dich bin nen dat; Cdng ty da thu hofc chic chin thu dugc Igi ich kinh t f tir giao djch ban nen di t

21

Cfing ty CP Tf p doan Quan ly Tai san Tri Vifi Thuyet minh Bio cio tai chinh hgp nhit gifla nifin df S6 142 Dp; c in . P OQi Cin, Q Ba Dinh. Tp Ha Npi ' Cho ky k i toan lu 01/01/2017 din 30/06/2017

Doanh ihu hogt dpng tai chinh Doanh thu phit smh Iir tien lai, tifen ban quyen, co tire, Igi nhufn dugc chia va cic khoan doanh thu hogt dgng tai chinh khac duoc ghi nhin khi thoa min dong then hai (2) dieu kien sau-

Co kha ning thu dugc Igi kmh te tir giao dich d6, Doanh thu dugc xic dinh tucmg doi chic chin.

Co tiix;, Igi nhuan dugc chia dugc ghi nhgn khi Cong ty duoc quyen nhan co hie hoic dugc quyen nhgn loi nhufn tir viec gop v6n

Co phieu thuong hay c6 tflc tra bing c6 phieu Khdng ghi nhgn khoan thu nhgp khi quyen dugc nhin co phifu thuong hay cd tuc bing cd phieu dugc xic lap, sd lugng cd phieu thuong hay cd tiic bing cd phidu nhgn dugc thuyet minh tren Bio cao tai chinh cd lien quan Cd phieu thucmg hay cd lire tra bing c6 phieu dugc ghi nhan t ing doanh thu hogt dgng tai chinh va tang g i i tri khoan dau tu tuong ung vdi sd Hen cd tire dugc chia.

4.19. Cac khoan giam tr ir doanh thu

Cic khoan giam trir doanh thu ban hang, cung cip dich vg phat smh trong ky gom. Chiet khau thucmg mai, giam g i i hang ban v i hang bin bi tra lai

Cac khoan chiet khiu thuong mai, gi im g i i hing bin, hang bin bi tra lgi phit sinh cung ky tidu thu sin pham, hing hda dich vu dugc dieu chmh gi im doanh thu cua ks phit sinh Trudng hgp sin pham, hang hoi , dich vy da tieu thy tir cic ky Irudc, den ky sau mdi phit smh cic khoan giam tru doanh thu thi dugc ghi giam doanh thu theo nguyen t ic neu phat smh trudc thdi diem phit hanh Bao cao tai chmh thi ghi giam doanh thu tren Bio cio t i i chinh ciia k j lap bao cio (ky trudc), va neu phat sinh sau thdi diem phat hinh Bao cio t i i chinh thi ghi giam doanh thu ciia ky phit smh (ky sau)

4.20. Gia von hang b i n

Gia vdn hing bin phan inh tri gia vdn cua san pham, hang hda, dich vu, bit dfng san dau tu; g i i thanh san xuat cua san pham xay l ip (ddi vdi doanh nghiep xay l ip) ban trong ky, chi phi hen quan den boat ddng kmh doanh bat dgng san dau tu.

Gid vdn hang bdn doi vm trir&ng hop Cdng ty la chi ddu tu kinh doanh bat dpng san

G i i vdn hang ban dugc ghi nhgn phii hgp vdi Doanh thu d i phit sinh bao gdm ca viec trich trudc chi phi vao g i i vdn hang bin Viec trich trudc chi phi de tam tinh gia vdn bat dgng sin neu cd dam bao cac nguyen t ic sau-

Chi Inch trudc ddi vdi cic khoan chi phi d i cd trong dg toan dau tu, x iy dimg nhung chua cd dii hd so, t i l l ifu de nghiem thu khdi lugng, Chi trich trudc chi phi de tgm tinh gia vdn hang ban cho phan bi t dgng san da hoan thinh ban trong ky va dii dieu kifn ghi nhan doanh thu, Sd chi phi trich trudc va chi phi thuc td dugc ghi nhan vio g i i vdn hang ban phii dim bio tuong img vcn dmh muc g i i vdn tinh theo tdng chi phi dg toin cua phan hang hda bi t dgng san d i bin (duoc xic dinh theo difn tich)

4 21 Chi phi lai chinh

Cic khoin chi phi dugc ghi nhan vao chi phi t i i chinh gdm

22

Cong tj CP Tf p doin Quan ly Ti i san Tri Vift Thuyil mmh Bio cio til cbinh hgp nhf I giira men df S6 142 Dpi Cin. P D6i Can, Q ' Ba Dmh. Tp Ha Npi " Cho k> k i loan tJ 01/01/2Q17 din 30/06/2017

Chi phi hoic cac khoan Io lien quan den cac hogI dfng diu tu ia i chinh, Chi phi dl vay vdn, Chi phi lo chuyen nhirgng chimg khoan ngin hgn, chi phi giao dich ban chimg khoin, Dg phdng giam gia chimg khoin kinh doanh, dg phdng ton th l l dau tu vao don vi khac, khoan lo phat smh khi ban ngogi tf. 16 ty gia hdi doai.

Cac khoan tren dugc ghi nhfn theo tdng sd phat smh trong ky, khdng bCi trir vdn doanh thu hoat dgng tai chinh

4.22. Thue thu nhgp doanh nghifp

Chi phi thue TSDS hien hanh vd Chi phi thue TN'DN' hoSn tgi

Chi phi thue TNDN hifn hanh dugc xac dmh tren co so thu nhfp chiu thuf trong nSm va thue suat thue TNDN trong nam hifn hanh Chi phi thue TN'DN ho5n lgi dugc xac dinh tren co so so chenh Ifch tgm thoi dugc khau trir, sd chenh Ifch tgm thoi chiu thue va thue suat thue TNDN. Khdng bii trir chi phi thuf TNDN hifn hanh vcn chi phi thuf TN'DN hoan lai.

4.23. C ic ben hen quan

Cac ben duoc coi ia hen quan neu ben dd cd kha ning kiem soil hoic cd anh hucmg dang k f ddi vdi ben kia trong \iec ra quyft d|nh vf cac chinh sach tai chinh va hoat dgng Cic ben lien quan cua Cdng ty bao gom. - Cic doanh nghifp Irgc tiep hay giin tiep qua mft hofc nhieu trung gian, cd quyfn kiem soat

Cdng l> hof c chiu su k i f m soil ciia Cdng ty, hofc cung chung sg kiem soit vdi Cdng ty, bao gdm c i cdng ty mg, cdng ty con va cdng ty lien kel;

- Cac c i nhin true tifp hofc gi in tifp n im quyen bieu quyet cua Cong ly ma cd anh huong dang kf ddi vdi Cdng ty, nhflng nhin su quan ly chu chdt cua Cdng ty, nhflng thanh vien mat thift trong gia dmh cua cac ca nhan nay;

- Cic doanh nghifp do cac ca nhin nfu tren nim trgc tifp hofc gian tifp phin quan trgng quyen bieu quyet hoic co anh huong ding kf tdi doanh nghifp. Trong vifc xem xet timg mdi quan hf cua cic bfn iifn quan, can chu y tdi ban chit cua moi quan hf chCr khdng chi hmh thuc phip ly ciia cac quan hf dd

4.24. C ic nguyen tac va phutrng ph ip ke to in kh ic

Co sd l i p B io cio t i i chinh hgp nhat: Bao cio tai chinh dugc lap va trinh biy dga tren cac nguyen t ic va phuong phap ke toin co ban co sd ddn lich, hogt dgng lifn tgc, gia gdc, phit hgp, nhat quan, than trong, trgng yeu, bu Iru va cd the so sanh Bio cio t i i chinh do Cdng ty Igp khdng nhim phin inh tinh hinh tai chinh, kel qua hoat dgng kinh doanh va linh hinh luu chuyen tien t f theo cic chuin muc ke toin, chf dg ke loan hay cic nguyen tic va thdng If ke toin dugc chip nhin chung tai cac nude khic ngoii Vift Nam

Bio cio t i l chinh hop nhat ciia Cdng ty duoc lap tren co sd hgp nhat Bao cao l i i chinh tfl Cdng ty mg v i cic Cdng ty con Cic Cdng ty dugc xac dinh l i cdng ty con ciia Cdng ty khi c6 kh i ning kiem soil cic chinh sich l i i chinh v i hoat ddng cua cac Cdng ty nhan diu tu nhim thu dugc Igi ich tCr cic hogt dgng cua cac Cdng ly nay

Cic chinh sich k f toan cua cic Cdng iy con co the dugc dieu chinh nhim dam bao chinh sach ke toin dugc i p dung o Cdng ty m? v i cic Cdng ly con khdng c6 sg khac bigi dang ke.

23

Cong t>' CP Tap doiin Quan l> Tai san T d Vift Thuyet mmh Bio cio tii chinh hgp nhat gifla nien df S6 142'Bfi c in , P Dfi Cfn. Q B a P m M p Ha Nfi ' Cho k> kf toin lfl 01/01/2017 din 30/06/2017

Tat ca cic nghifp vg (giao dich) va so du chu y iu gifla cic Cong ly con trong cung T ip doan dugc loai trfl khi lap Bao cao tai chi'nh hgp nhit

C i i tri khoan dau tu cua Cong ty vao cic Cong ty lien ket dugc phan inh tren Bao cao lai chinh hgp nhat theo phuong phip von chu so hflu Theo do, khoan dau tu vao Cong ty hen ki t dugc tnnh bay tren Bang can doi ke toan hgp nhil theo gia gflc dugc dieu chinh theo nhung thay ddi trong phin vdn gdp cua Cdng ty vio t i i sin thuin cua Cdng ty lien ki t sau ngay mua khoin diu tu Cac khoan Id tgi Cong ty lien kel tucmg ung vugt qua phin vdn gdp cua Cdng ty tai cac Cdng ty nay deu khdng dugc ghi nhgn

t

Cong ty trong pham vi hpp nh&t Bao cdo Tdi chinh nay bao gdm:

T i n cong tv Ty If sir hftu

Cong ty Cd phan Chung khoan Tn' Vi f t 74,4%

24

Cong ty CP Tap doin Quan ly T i i sin Tri Vif I S6 142 Dpi c in , P Dpi Cin. Q Ba Dinh. Tp Ha Npi

Thuyit minh Bio cio tii chinh hgp nhit giira niln df Cho ky kf toan til 01/01/2017 din 30/06/2017

V T H 6 N G T I N B 6 S U N G C H O C A C K H O A N M U C T R E N B A N G C A N &6l K £ T O A N H Q P N H A T

GiU A N I E N D Q

1 T I E N nS 11 n 4 m •JV U f l II n A III » J N 1 /

Tien mfl 109 950 450 192 277 301 Tiin gui ngan hang 98 037 421 021 139 230 370 020 Cong 98 147.371.471 139.422.597 321

2 PHAI THU CUA K H A C H HANG a - r i i a i ittu i v j i a v i i j i a j i g i i g d n n a n

So C U O I k y S6 d^u nim <jia irj Dg phong G i i (r) Du phong

- i^ong ly L.au Aay 111 Ann AAA /AI A A A A A A l 63 000 000 (63 000 000) Cpng / l i Ann A A A /AI A A A A A A l

( O J UUU UUU) 63 000 000 (63 000 000)

b. Tra (rirflc ngtrdi bin ngin han So cuoi k> So dau nim

Gia lr{ Du phong Gia tr| Du phong Cong ty CP TG so Trin Anh 154 176 750 (154 176 750) 1 54 1 76 750 (154 176.750) Congty CP GPPM Legaiex 45 000 000 (45 000 000} 45 000 000 (45 000 000) Khac 942 148 432 1 058 488 647 Cpng 1.141.325.182 (199.176 750) 1 257.665.397 (199.176.750)

3. PHAI THU KHAC So C U O I ky So dau nim Gia tr) Du phong Gi i I n Du phong

a Ngin han 493.319.950.044 (4.901.876 880) 440.754.884.030 (4 901 876.880) - Tam ung 44 848 162 739 23 223 380 874

Bao hiem xi hpi 678 529 - Phai thu GD chung khoan 44 222 903 228 23 136 160 582 - Ky cugc ky quj (•) 180 095 543 870 185 795 543 870 - Phai ihu khac 224 153 340 207 (4 901 876 880) 208 599 120 175 (4 90! 876 880) + Hop tdc ddu tu <**} 2i5 430 000 000 186 430 000 000 * Phai thu khac 8 723 34(1207 (4 901 876 880) 22 169 120 175 (4 901 876 880) b. Oil han 2.742 837.897 1.998.978 869 - Ky cugc ky quy 13 000 019 13 000 019 - Quy ho trg thanh loin 2 729 837 878 1 985 978 850 Cpng 496 062 787.941 (4.901.876 880) 442.753.862.899 (4 901.876.880)

{•) Bao g6m tien di i cpc tim kiem vin phong va nen dit cpc mua CP phieu OTC. Dal cpc lim kiem vin phong. Cong ty ky hgp dong dft cpc ttm kiem vin phdng de mo rfng dia ban kmh doanh lai H i Nfi Hgp dong quy dmh. khi lim kiem thanh cong, ben doi tac nhgn tim kiem vin phdng s£ dugc huong phi dich vy va phai ch|u chi phi tu 8%-9Wnam cho khoan tien nhSn dat cpc

Dft cpc mua co phieu OTC. La cic hgp ddng dfi cpc cd thdi hgn 6 thing ky vdi cac ddi tic tifm ning nhim myc dich tim mua CO phieu OTC Hgp ddng quy dmh khi Um mua thinh cdng thi ddi tic sg dugc Huong phi d|ch v\i v i s6 chiu chi phi tiir 9%-12%'nam cho khoan tien nhfn dSl coc

(*') Hgp ddng hgp tic dau tu cd thdi hgn dudi 12 thing theo danh myc do d6i tic cung cip va dugc su trao ddi, ban bgc, thong nhat cua Cdng ty Thu nhfp nhfn dugc sS cin cii theo kit qua hgp tac gitla hai ben. nhung trong moi trucmg hgp Cdng ty deu Ihu dugc mpl ty If phan trim tren sd lien gdp vdn tu 9% - 12%/nam (tuy timg hop ddng), neu ket qua hgp tie tot hon ihi ihu nhap Cdng ty nhgn dugc sg cao hem ly If ndi irfn

Cac thuyel mmh nay l i mot bp phin hgp thinh Bio cio t i i chinh 25

Cdng ly C P Tap (loan Quan ly Tai san Tri Vif I S6 142 Dpi c i n , P Ooi Can, Q Ba Dinh, Tp Ha NQi

ThuyrI minh llin cao tii chinh hgp nhai giwa men dg Cho ky ke loan t ii Q1 /01 /2017 den 3 0/06/2017

6. C A C KHOAN DAU TU TAI CHINH a. Chtrng khoin kmh doanh

So CHOI ky SSdau nim <iia goc <;ia trj hgp ly Dg phong (riigoc G i i trj hgp ly Dg phdng

Tongfiialrjcd phicu 31.651.202.892 32.164.865.200 (325.268.698) 11.415.280 897 11.034.160.815 (381.546.818) trong do chii veu + DPR 3 735 183 953 3 643 560 000 (91 623 953) + TRC 6 098 545 473 5 922 819 000 (175 726 4 73) + PVS 13 762 132 280 14 112 000 000 * pyx 7981074450 8468670000 11 341 014 161 II0I8485000 (322 529 161) C i c khoin dau tir khic Cgng 31.651.202.892 32.164 865 200 (325.268 698) 11 415 280 897 II 034.160815 (381 546 818)

Bien dgng du phdng giim g i i dau tu ngin hgn trong ky nhu sau 6 thing dau nim 6 thing dau nim

2017 2016 • Sodaunim 381 546 818 292 219 799 - Inch Igp du phdng 267 826 731 - Hoan nhap du phdng 324 104 851 234 249 869 - Su dung du phdng So cuSi ky 325 268.698 57.969.930

Cic thuyet mmh nay l i mfl bg phin hgp thinh Bio cio tai chmh 26

Cdng (y CP Tap dokn Quan ly Tii san Tri Vift Thuyel minh Bin can l i i chinh hgp nhai gifla men dg

b. Dau tu gdp von vao don vj khac So C U O I k y So dau nim

G i i trj hgp ly Dg phdng G i i gdc G i i trj hgp i j Dg phdng

• Cong ty CP kinh doanh Hda Binh 12 200 000 000 12 200 000 000 12 200 000 000 12 200 000 000 Cgng 12 200.000 000 12.200 (too 000 12.200 000 000 12 200 000 000

c. Dau Iir nim giu den ngay dao han So C U O I k y So dau nim

Gia goc Gia trg ghi si) G i i gdc Gia trg ghi sd INgan han - Tien gui C O ky han (*) - Cd phieu uu <Jai {**) Dai han

202 470 nOO.OOO 65 970 000 OOO

136 500 000 000

202 470 000.000 <)5 970 000 000

136 500 000 000

163 970.000.000 61 470 000 000

102 500 000 000

163.970 000 000 61 470 000 000

102 500 000 000

C§ng 202 4711 000.000 202.470 000 000 163.970 000 000 163 970 000.000

(*) La cic hop dong ticn gui co ky hgn 12 thing tgi BIDV Cac hgp diing lien gui nay dugc su dyng de dam bao cho khoan vay ih^u chi tai Ngin hang BiDV - cin iilianh Ha Thinh Iheo thuyet mmh sd 14. (• • ) Chi net

Solugng G i i goc G i i irg ghi Cdng ty cd phan kinh doanh Hda Binh Cdng ty Co phan tir van va Dau tu Toan cau Cong ty Cd phan Dau tu Qudc te I'l'O Cong ty Cd phin Diu tu Ecosystem

3 000 000 3 650 000 3 600 000 3 400 000

30 000 000 000 36 500 000 000 36 000 000 000 34 000 000 000

30 000 000 000 36 50O 000 000 36 000 000 000 34 000 000 000

13.650 000 136.500 000 000 136.500 000.000

Co phieu uu dSi cd tire vdi muc 10%/nam va sd dugc mua igi sau I nam

Cac thuycl mmh niy la mgt bg ph|n thinh Bao cao t i i chinh 27

Cong Iy CP Tfp doan Quan (y Tai san Tri Vift S6 142 Dpi c in , P D6i Cin, Q Ba Dmh, Tp Ha Npi

Thuyet mmh Bio cio tai chinh hgp nhit gifla nien df Cho k> kf loan tfl 01 /01/2017 den 30/06/2017

9. T A N G , G I A M T A I S A N C 6 D l - N H H C U H I N H

Khoan myc Phuoug tifn V T Dgng eg quan ty Khic Don vj tfnh. V N D

Cgng Nguyen gii T S C D

So dit dau nflm So t&ng trong ky - Mua trong ky

So giam Pong ky - Thanh ly • Giam khac

285 600 000 1 244 683 636 1 244 683 636

2 628 649 765

64 419 264 64 419 264

434 714 148 3 348.963 913 / 244 683 636 1 244 683 636

64 419264 64 419264

So dflcuoi k j 1 530 283 636 2 564 230.501 434 714 148 4 529.228 285 Gia ir| hao mdn luy ke Sd dit diu nim Sd ting trong ky - Khau hao

Sd giam trong ky - Thanh ly

76 160 000 P7 709 09J 97 709 091

2 515 094 931 49 258 572 49258 572 64 419264 64 419264

434 714 148 -

3 025 969 079 146 967 663

146 967 663 64419264 64 419 264

So dircuoi kv 173 869.091 2 499 934.239 434.714.148 3 108.517 478 Gia trj cdn Igi Tai ngay dau nam 209 440 000 113 554 834 322 994 834 Tai ngay cudi kS 1 356 414 545 64 296 362 1 420 710 807

Nguyen gia TSCD da khiu hao het nhimg cdn su dyng 434 714 148 ddng Gia trt cdn Igi cua TSCD dem the chap, cim cd 0 ddhg

10 T A N G . G I A M T A I SAN c 6 0 [ N H v 6 H I N H

Khoan mgc Phan mem miy linh Tai san v6 hinh khac Dcm VI tinh, VND

Cfng Nguyen gii T S C D

Sd du dau nim Sd ting Uong ky - Mua trong ky Sd giam Uong ky

3 849 763 575 44 625 000 44 625 000

433 512 000 4 283 275 575 44 625 000 44 625 000

• So ducuoi ky 3 894.388 575 433 512.000 4 327 900.575 Gia lr| hao mon luy ke Sd du dau nim Sd ting Uong ky - Khdu hao trong ky

So giam trong ky

3 116.969 953 102 481 689

102 481 689

433 512 000 3 550 481.953 102,481 689

102 481 689

$6 ducuoi ky 3.219.451.642 433.512.000 3 652.963 642 G i i Irj cdn lai Tai ngay dau nim 732 793 622 732 793 622 Tai ngay cudi ky 674 936 933 674 936 933 Nguyen gia TSCD da khau hao hit nhung cdn su dung 433 512 000 dong Gia tq cdn Igi cua TSCD dem the chap, cam cd 0 dong

Cic thuyit minh nay la mpl bp phgn hgp thanh Bao cao l i i chinh 28

Cong I J CP Tf p doin Quan ly Tai san Tri Vift So 142 Doi Can, P Dpi Can, Q Ba Dinh, Tp Ha Npi

Thuyet minh Bao cio tai chi'nh hgp nhat giua men dg Cho ky kf toan tir 01/01/2017 din 30/06/2017

12. CHI PHI TRA T R U 6 C a. Chi phi tra triroc ngin han So cuoi ky S6 dia nim

v ' \ i n VNl> Cdng cy dyng cy 86 068 484 34 797.499 Chi phi khac 227 737 232 2 727 272 Cgng 313.805.716 37.524.771 b. Chi phi tra Irirdc dii hgn Cdng cy dung cy 19 989 386 66 180 913 Chi phi khac 100 393 21 1 94 397 932 Cgng 120.382.597 160.578 845

13. PHAI TRA N G L O l BAN So cuoi ky So dau nim

G i i t n So C O kha ning G i i Irj So CO kha ning (ra ng' Ira ng

Phai tra ngirdi bin ngin han 221.120.437 221.120.437 816 888.790 816 888.790 Cdng ty dau tu phat tricn dien lu 85 000 000 85 000 000 85 000 000 85 000.000 va ha tang Navibank Secunties 686 888 790 686 888 790 Cdng ty cd phan D P T 36 000 000 36 000 000 36 000 000 36 OOO 000 Khac 100 120 437 100 120 437 9 000 000 9 000 000 Cong 221 120 437 221 120 437 816 888 790 816 888.790

Cac thuyel minh nay la mgt bg phin hgp thanh Bao cao tar chinh 29

Cong ty C P Tf p doan Quan ly Tai san Tri Vift So 1-12 Dfi c i n . P POL Cin. Q Ha Dinh, Thanh phd H i NQi

Thuyet mmh Dflo cio l i i chinh hgp nhat gitra nien dg c:ho ky kf loan tu 01/01/2017 dfn 30/06/2017

14. VAY VA Np THUE T A K iilNIi Don VI tinh VND

Vay ngin hgn - Vay c i nhan (•) -Vay IhSu chi (•*) - Vay margin va img truoc lien banCK("*) Cgng

Vay dai han - Trai phicu phat hanh Cgng

So clau ndm Trong ky So CUOI ky GiH (r| j^/\ IJ kt4 n^nn

v>u i.u KIM nARg Ira Tang Giam Vila tr| AO CO klia nang tra

ng ng

197 500 540 161 197 500 540 161 474 184 528 601 395 874314 175 275 810.754 587 275 810 754 587 59 484 066 51 1 59 484 066 511 997 090 620 172 992 688 589 874 63 886 096 809 6.1 886 1)96 809

264 264 52 680 109 314 42 897 481 617 9 782 627 961 9 782 627 961

256 984.606 936 256.984 606.936 1.523 955.258 087 1 431 460.385 666 349.479 479 357 349 479.479 357

12 160 000 000 12 160 000 000 12 160 000 000 12 160 000.000 12 160000.000 12 160 000 000

(•) Khoan vay cac ca nhan ihco hgp dong cho vay dugc ky ket giiia Cong ly vdi cic ca nhan, Myc dich vay von Phyc vy san xuit kmh doanh, I3i suit lu 8,74% din 10.53%/nam-

(")Day la khoan vay thiu chi lai HIDV - CN Ha Thanh theo hgp ddng so 012016/6721008/HDTC ngiy 21 ihang 10 nim 2016, hgp ddng sd 00122/1478752/0000568 ngiy 13 thing 12 nim 2016 va Hgp ddng thiu chi sd 00122/2017/00417 ngay 27/02/2017 va cac phu luc kfm then. Thai han I nim U i suit 6,5% - 6,8% Dugc dam bao hing khoan lien gui tai BIDV theo thuycl mmh so V 6c {•*•) Khoan vay Margin dau lir chung khoan va tien vay ung truoc lien bin chmig khoan, l i i suit tir 9,4% - 13,32%/nim liiy llidi didm nlif n ng v i Cflng ly chung khoin noi Cong ty Co phan Quan ly Dau tir I ri Vift mo tai khoan giao d|ch chimg khoin

Cic thuydt mmh niy l i mgt hf phf n hgp thinh Bio cio t i l d i f i i i 30

Cong t> CP Tf p doan Quan K Tai san TH Vifl So 142 Dpi Cin. P Dpi Can, Q Ba Dmh, Tp Ha Npi

Thuyel mmh Bao cio tai chinh hgp nhat gifla men df Cho ky kf loan tir 01/01/2017 dfn 30'06/2017

15 T H t E V A C A C KHOAN PHAI NQP NHA NL'PC Eton vj tinh VND

So dau nim sd phai nfp trong ky

sd d3 nfp trong ky Sd cudi k j

a. Phai npp Thue GTGT phai npp 452.966 107 290 222 334 743 188 441 Thue tieu thy dfc bift Thue xuat, nhap khau Thue thu nhgp doanh nghiSp 9 489.281 770 3 079 018 715 9 491 061 984

J t J i V V 4 J V • 3 077 238 501

Thue thu nhap c i nhan 1 345 236 039 3 289 215 595 3 019 737 374 1 614 714260 Phi. if phi va cac khoan phai npp 7 OOO 000 7 000 000 Cgng 1 I 187 afil QIA A AAK, AAA AA A 0 005.400 044 11 Oft7 7O0 A AQt Oe7 lAO 4 091 952. /Oi

10. CHI r H i rH.Al I KA So CUOI ky So dau nam VND VND

a. Ngan hgn T 1 1 1 1 I 11 1.112 057.118

I 870.947 458 - L i i vay phai tra 1 / V T ^ f\fm T\ A

1.077 Ooj 942 1 791.391 177 - icnac 1 A Ad 1 IA

34 993 1 7D -IA AAA -10 1 79 5 5 6 281 Cong 1 t l l A C ^ l i e

1 112 057 1 IS f o^ft ( in Aco

I 870 947 458

18 PH.AI TR.A KH.AC So CUOIky So dau nam VND \ ND

a. Ngin han lb 970.924.443 29.568 362.083 Kmh phi cong doan IAI n/\A "1 c

101 704 245 71.461 320

- Bao hiem x i hpi 64 875 062 40 216 681 - Bao hiem y te 4 335 750 - Phai tra, phai npp khac 16 532 504.585 29 222 902 363 - Hcrp ddng cung cap dich vu lu vdn ddu tu (*) 15 773 911 445 27 920 000 000 - Fhai tra khac 758 593 140 1 302 902 363 - Bao hiem thai nghifp 1 445 250

- Phai tra hoat dpng giao dich chimg khoin 266 059 551 233.781 719 b. Dai han c. So ng qua hgn chua thanh loan Cgng 16 970 924.443 29.568.362 083

(*) La cic hgp dong dich vu tu van dau tu ky vm cic ci nhan, Iheo do miic Igi tiic sf dugc phan chia gifla hai ben cin cir tren ket qua cua vifc tu van dau tu Tuy nhien, trong mpi iruang hgp, TVC phai tra cho cac ca nhan muc lgi tire tdi thieu la 8,74% -10,53%/nam tren tong so tien d i nhgn cua cac ca nhan nay

Cic thuyft mmh niy la mft bp phan hgp thinh Bao cio tai chinh 31

Cong ly CP Tf p doin Quan ly Till sin Tri Vift S6 142 Dpi c in . P Dpi C5n, Q Ba Dinh. Tp H i Noi

Thuyet minh Bio cio til chinh hgp nhft gifla nlfn dg Ctio ky kf loin lu 01 /OI /2Q17 den 30/06/2017

21. V O N C H U s d H U U

vdn ddu tucua chu sd hu u

Thf ng du vdn co phan

Qiij ddu (ir phit Incn

Lgi nhuan sau thul chua pliaii phdi

Lgi fell cd ddng khdng kilm soit

Cdng

sd dirdau nim Iruflc - Ting trong nim Inrdc - Lai/lo trong nam Inroc - Tang khic - Giam khic

141.450.000-000 T I T A ' > £ 1 fifi nf\n 227 436 30U UUO 2 761 I oO 773

97.254.494 4.834.689.667

T O O I Z U C J 4 rtm

38 816 884 992 4 022 534

31.950.162.384 T A a I A A A A e J\

7 841 077 459

(4 010 334)

178.332.106 545 A *V A A A A ^ ^ A A A A

238 038 558 232 T A A I t f n n A A A A

38 816 884 992 4 022 534

(4 010 334) sd dtfdiu nim nay ' 1 A A A A A

368 886 300.000 A A ^ • 1 A A ' • A A

2 761 180.773 Jh AW A A~ t J r% J

97.254 494 A A J ^ n JW 4 A

43 655 597 192 39.787.229 509 455 187 561 968 - TSng trong ky - Lii/ld trong ky - Trich tap cic quy _ Xanp Ichir - Chi tra cd luc - Giam khic

J"k*J A r t A rtrtA

97 000 000

10 712 636 014 <97 000 000) 723 20! 393

(22 762 198)

1 000 000 000 2 095 640 663

(2 096 903 200) (723 20! 393)

1 000 000 000 12 808 276 676

723 201 393 (2 096 903 200)

(745 963 591) So cudi k j 368 886 300.000 2.761 180.773 194.254 494 54 971 672 401 40.062.765.579 466 876 173.247

Chi tif t vdn gdp cua Chu sfl hflu sd cudi ky sd dau nim

- Vdn diu tu ciia Nhi nude - Vdn gdp cua cd ddng khac - Cd phieu quj

368 886 300 000 368 886 300 000

Cdng 368 886.300.000 368 886 300 000

Cic thuyet muih niy l i mfl bd phfn hgp thinh Bio cio tai chltih 32

Cong ty CP Tap doan Quan ly Tai san Tri Vift S6 )42 DOI Can. P DO) Cin. Q Ba Dinh. Tp Ha Npi

Thuyet minh Bao cao tii chinh hgp nhil gifla nien dp Choky kf toin tir 01/01/2017 dfn 30/06/2017

Cac giao dich ve vdn v6*i cac chii so hu-u v i phan phdi cd tflc, chia lgi nhugn 6 thing dau nim 2017 6 thing dau nim 2016

Y iAiJ VND - vdn dau tu cua chu so hihi + Vdn gdp ddu ndm 368 886 300 000 141 450 000 000 -r Vdn gdp tdng trong ky 99 518 600 000 + Vdn gdp gidm trong ky - -- Von gdp cudi ky 368886 300 000 240 968 600 000

Co tuc, Igi nhugn di chia (2 096 903 200) -

d. Co phicu Sd cudi ky So dau nim VND VND

sd luong C O phieu dang ky phat hanh 36.888 630 56 888 630 So lupng C O phieu d3 ban ra cong chiing 36 888 630 36 888 630 •f Cd phieu phd thong 36 888 630 36 888 630 + Co phieu uu dai fl rfi obieM d i m e m i i i i l a i iro n H i e i i o i l O ) -

•1 Cd phieu phd ihdng H Cd phieu uu ddi (loai dugc phan loai Id vSn chu sa him)

sd lugng co phif u dang luu hanh 36 888 630 36 888 630 H Cd phieu phd thong 36 888 630 36 888 630 ' Cd phieu uu ddi (loQi dupe phan loai la von chu sd huu)

' Mfnh gia co phieu dang luu hanh 10 000 VN 'D

VI. THONG TIN B 6 SUNG CHO C A C KHOAN MQC TRINH BAY TRONG BAO CAO K E T QUA KINH DO.ANH HOT NHATGlCl'A M E N D Q

1. DOANH THU 6 thing dau nim 2017 6 thing dau nim 2016 VND VND

Tdng doanh Ihu 12.759.603 499 19 945 628.351 - Doanh thu cung cap d|ch vu 12 759 603 499 19 945 628 351

Cac khoan giam trfl doanh thu Doanh thu thudn 12 759 603.499 19.945.628 351

2 GIA V 6 N HANG BAN 6 thing dau nim 2017 6 (hang dau nim 2016 VND VND

- Gia vdn cung cap dich vy 5 152 150 840 3 083 574 720 Cgng 5 152 ISO 840 3 083 574 720

3 DOA.NH THU HOAT D Q N G TAI CWfNH 6 thing dau nim 2017 6 thing dau nam 2016 V N D V N D

- L3i tien gui, lien cho vay 3 175 201 850 47 383 588 - Lai tfl hgp tic dau tu 9 715 246 027 - Lai dau tu chung khoin 3 315 571 454 4 157 052 051 - Cd tflc, Igi nhugn dugc chia 856 770 000

Khac 9 584 768 544 10 339 388 173 Cgng 26 647 557.875 14.543.823 812

Cac thuyel minh niy l i mgt bp phgn hgp thinh Bio cio tai chinh 33

Cong tj CP Tap doan Quan ly Tai san Tri Vift So 142 Dpi cin, P Dpi Cin, Q Ba Dmh. Tp Ha Npi

Thuyet mmh Bio cao tai chinh hgp nhat giiha nien dp Cho ky ki toan tu 01/01/2017 den 30/06/2017

4 CHI PHI TAI CHINH 6 thing dau nim 2017 6 thing dau nim 2016 VND VND

- LSi vay 1 3 SRf) 789 323 4 813 67! 997 - Lo kmh doanh chimg khoan 423 022 666 I 096 827 772

' n j * p v I t i n U f A ^ n n p s a n / I i r n r i r x n / i n i t i m f r i Q (55 160 260) (233 092 869) - Chi phi tai chinh khic 91 612 833 78 182 453 Cpng 14.040.264.562 5.755 589 353

5 THU NHAP K H A C 6 thing dau nim 2017 6 thing dau nim 2016 VND VND

- Thu tiin phat 3 758 431 1 1 1 1 027 000 027 - Thanh ly rai san 545 455 - Khac 45 035 Cpng 3 759 021 601 1 027 000 027

6. CHI PHI K H A C 6 thing dau nim 2017 6 thing dau nim 2016 VND VND

- Chi phi khic 505 516 583 27 328 0 0 0

Cpng 505 516 583 27 328.000

7. CHI PHI SAN XUAT KINH DOANH T H E O v E u T 6 6 thing dau nim 2017 6 thing dau nim 2016 VND VND

- Chi phi nguyen lif u, vgt hfu 1 616 339 054 128 248 416 Chi phi nhan cdng 2.841 550 200 4 592 009 169

- Chi phi khau hao lai san cd d|nh 249 449 352 297 853 564 Phan bd LTTM lOfi 557 134 106 557 134

- Tr[ch/(hoan nhgp) dp phong (1 117 860) i ^ r i i r v r i i j H i r ' i A i / i i T m i i i r v o / M a i VJIE pill UjLil VJ lilUd il UJai 2 058 330 1 17 1 597 397 421

- Chi phi khac bang lien 5 861 998 442 2 568 956 212 vpng 12.733 106.438 9.29I.02I.916

Trong d6 bao gdm

Chi phi san xuat, kinh doanh - Chi phi nguyen lifu, vat hfu, cdng cy dpng cp - Chi phi nhan cdng 534 015 556 1 090 220 327 - Trich/(hoan nhgp) dp phong (1 117 860) - Chi phi dich vy mua ngoai 52 727 273 163 895 455 - Chi phi khac bang lien 4 566 525 871 1 829 458 938

Cpng 5 152 150.840 3 083 574.720

Chi phi bin hang - Chi phi nhan cdng 1 512 583 808 458 802 468 - Chi phi d|ch vy mua ngoai 129 186 306 29 862 697 - Chi phi khac bang tifn 116 293 821 63 947 460

Cpng 1 758 063 935 552 612 625

Cac thuyet minh nay la mpl bf phfn hpp thanh Bio cio tai chinh 34

Cong ty CP Tap doan Quan ly Tai san T r i V i f i Thuyet minh Bao cio t i i chinh hgp nhat gifla men d f So 142 Dpi Can, P Dpi Can, Q BaDinh, Tp Ha Ndi Cho kj ke loan tu 0 '01/2017den 30/06/2017

Chi phi quan ly doanh nghifp • Chi phi nguyfn lieu, vSi lifu, cong cy dyng cu

1 Vr* V . 1 • - ^r * V^ '

1 616 339 054 128 248416 - Chi phi nhan cong 794 950 836 3 042 986 374 - Chi phi khau hao tai san co dpih 249 449 352 297 853 564 - P h i n b d L I I M 106 557 134 106 557 134

• r\ 1 pv n w A1 jv n I A I P i I 1 1 A W% A lAn •

- I - N I p n i Q i c n iTiuf l ngDai 1 VIA A\A < 1 f l 1 5 / O + J O i i o 1 Ani A10 lAQ

V I J I pJIJ K l l aL UOJJjt Lieu 1 1 7 0 1 7 8 7 S f l All AAQ 8 1 4

e 8 7 7 8 0 1 AAA J OA A oy I D u H 5 AAA 8 1 4 All J ujA a j l J / 1

8. C H I P H I T H U £ T H U N H A P D O A N H N G H I E P H I $ N H A N H

6 thang dau n i m 2017 6 thing dau nam 2016 VND \ N D

Chi phi thue thu nh|p doanh nghi?p tinh tren thu nhap chiu thue 3 079 018 715 2 313 484 230 nSm hien hanh Dieu chinh chi nhi thue thu nhan doanh nohren cua cac n 3 m tT'irnT' v a o c h i n h r T h u e t h i i n h S n h i e n h a n h n f l m n a v U UL>L V(1\J \/lll U I I I l E J U e I I l U l i J i a p l l l y l l l l a l L J I l i a l L I l la> T^ney i ^ k l rttil t t t a i D t i t a i n k a n < l A 4 n l * n « i l * i £ n K t ^ n k r ^ n K

1 ong cni p Q i II)ue ifiu nn^p uoann ngiiiep nif n nann 1 0 7 0 n i 8 7 1 e 7 1 1 1 4 8 1 7 i n

10 L A I C O B A N T R E N C O P H I E U 6 thing dau n i m 2017 6 thing dau nam 2016 VND VND

Lgi nhuan ihuSn sau thue 10 712 636 014 14 616 703 668 Cac khoan dieu chmh - -

Quy khen ihu&ng phuc Ipi duac trich lu Ipi nhuan sau thue Lgi nhuan phan bo cho co phieu pho thong 10712636014 14 616 703 668 Co phieu pho thdng luu hinh binh quan trong ky 36 888 630 23 878 138 L i i C O ban tren cd phidu 290.40 612.14

V I I . T H O N G T I N B 6 S U N G C H O C A C K H O A N M y c T R I N H B A Y T R O N G B A O C A O L l fU C H U V E N T I E N T E

I . Cic giao dich khong b ing tien anh huong den bao cio liru chuyen tien t f va cac khoan tien do doanh nghifp n im gifl nhung khdng dirge sir dyng. Trong ky Cdng ty khdng cd giao dich nao khdng bing tien anh huong den Bao cao Luu chuyen tidn i f Trong 6 thing dau nim 2017, Cdngty cd khoan tidn gCri cd ky han la 65 970 000 000 ddng tai NgSn hang TMCP BIDV chi nhanh Ha Thinh dang duoc dam bio cho khoan vay theo hgp ddng thau chi sd OI20I6/672I008.'HDTC ngay 21 thing 10 nim 2016, hgp ddng sd 00122/1478752/0005681 ngay 13 thang 12 nim 2016 va hgp ddng so 00122/00417 ngay 27/02/2017,

V I I I . N H O N G T H 6 N G T I N K H A C

1 C d N G C U T A l C H f N H Cac loai cdng cu tai chinh cua Cdng ty bao gom

T i l san t i l chinh So cudi ky Sodaunim Gin gdc Dg phdng G i i gdc Dir phdng

Tien va cic khoan tuong 98 147 371 471 139 422 597 321 duong tien Phai thu khach hing. 496 125 787 941 (5 164 053 630) 442 816 862 899 (5 164 053 630) phai thu khac Dau tu ngan hgn 97 621 202 892 (325 268 698) 72 885 280 897 (381 546 818) Dau tu dai han 12 200 000 000 12 200 000 000 Cgng 704 094 362 304 (5 489 322 328) 667.324 741 (17 (5.545.600 448)

Cic thuyet minh niy l i mgt bg phan hgp thanh Bio cio t i i chinh 35

Cong ty CP Tf p doan Quan Iv Tai san Tri Vift S6 142 Doi CSn, P Dgi Cin, Q Ba Dinh. Tp Ha Noi

Thuyet mmh Bio cao tai chinh hgp nhat gifla men dg Cho ky kd loin lu 01 /01 /2017 ddn 30/06/2017

^n' n n 1 t f d i f r i i T i n .Ty U l l a l l l i l L*t | y i l i l i l l sd cudi ky So dau nim VND VND

Vay va ng 349 479 479 357 269 144 606 936 Phai ira nguoi ban, phai tra khac 17 192 044 880 30.385 250 873 Chi phi phai tra 1 112 057 1 18 1 870 947 458 Cgng 367.783.581 355 301 400.805 267

G i i tn hgp ly cua cac tai san tai chinh va ng phai tra t i i chinh dugc phan inh theo g i i tq ma cdng eg tai chinh cd the dugc chuyen ddi trong mgl giao d|ch hifn tgi giua cic ben cd diy du hieu biet va mong mudn giao djch Phuong phap va gia dmh sau day dugc su dgng de udc tinh gia tri hgp ly

Tien mat. tien gui ngan hang, cac khoan phai thu khach hang, phai tra nguoi bin va ng phai tra ngin ban khic phan Ion xap X I vdi gia tr] ghi sd do k>' hgn ngin han ciia nhung cdng eg nay

Gia tn hop ly cua cac chung khoan nifm yet dugc xac d)nh tren co sd gia giao dich tren ih] truong chimg khoin niSm yet Ddi vcn cac chung khoin chua mem yet thi g i i tn hgp ly dugc xic dinh theo g i i trj sd sich

Quan iy rui ro l i i chinh Rui ro tai chinh cua Cdng ty bao g6m rui ro th] truong, nil ro tin dgng va nil ro thanh khoan Cdng ty d2 xiy dung hf thdng kiem scat nhim dam bao su cin bang a muc hgp ly giua chi phi rui ro phat sinh va chi phi quan ly nil ro Ban Giam ddc Cdng ty cd trich nhiem theo doi quy trinh quan ly rui ro de dam bao sg can bing hop ly gifla riii ro va kiem soat rui ro

Rui ro thj trirong

Hoat ddng kinh doanh cua Cdng ty s8 chu y^u chiu rui ro khi cd sg thay ddi ve g i i , ty gia hoi doai va ISi suat

Rui ro ve gia: Cdng ty ch]u riii ro ve gia cua cic cdng eg v6n phat smh tir cic khoin dau tu co phieu ngin han v i d i i han do tinh khdng chic chan ve gia tuong lai cua cd phieu dau tu Cac khoan diu tu cd phifu d i i han dugc nim gifl vdn mgc dich chien luge lau dai, igi thdi diem ket thuc ky ke toan Cdng ly chua cd ke hogch ban cac khoan dau tu nay

Rui ro ve (y gia hoi do i i : Cdng ty chiu rui ro ve ty gia do gia tq hop ly ciia cac luong tien trong tuong lat ciia mgt cdng cu tai chinh si bifn ddng theo nhung thay ddi ciia ty gia ngogi t f khi cac khoan vay, doanh thu va chi phi cua Cdng ty dugc thgc hien bing don vi nen If khac vdi ddng Vif l Nam

R U I ro ve l i i suat: Cdng ty chm rui ro ve l i i suit do g i i tri hgp 1 j cua cic luong tifn trong tuong lai cua mgt cdng eg t i i chmh s6 bi^n ddng theo nhflng thay ddi ciia l i i suit th) trudng khi Cdng ty cd phat smh cac khoin tien gui cd hoic khdng c6 ky ban, cac khoan vay va ng chiu l i i suit tha ndi Cong ty quan ly rui ro l i i suit bang cich phan iich tinh hinh cgnh tranh tren th| trudng df cd dugc cic 12i suit co Igi cho mgc dich cua Cdng ry

Rui ro tin dgng R U I ro tin dgng l i rui ro ma mgt ben tham gia trong mgt cdng eg tai chinh ho$c hgp ddng khdng cd kha ning thuc hifn dugc nghTa vg ciia minh dSn dfn tdn that ve t i i chinh cho Cdng ty Cdng ty co cic nil ro tin dung tir hogt dgng dgng san xuat kmh doanh (chu yeu doi vdi cac khoan phai thu khich hang) va hoat dgng tai chinh (bao gdm nen gfli ngan hang, cho vay va cic cdng eg t i i chinh khac)

Cac thuyet mmh niy la mgt bf phin hgp thanh Bio cio tai chinh 36

Cdng t> CP T | p doan Quan I j T i i san T r i Vif t So 142 D6i c in , P Bf i Cin, Q Ba Dinh, Tp H i Ngi

Thuyl t mmh Bio cio tai chinh hgp nhat gifla men df Cho ky k i toan tfl 01 /01/2017 din 30/06/2017

i Tren I nim den 5 T » - , . - i Tu-1 nim tra xuone Tren 5 nim Tone

VND VND VND VND So cuii ky Tien va cac khoan tuong duong tiin Phai thu khich hing, phai thu khic Cac khoan cho vay Dau tu ngin hgn Dau tu dai han

98 147371 471

496 125 787 941

234 121 202 892

98 147371 471

496 125 787 941

234 121 202 892 12 200 000 000 12 200 000 000

Cgng 828.394 362 304 12.200 000 000 - 840.594 362304

Tir 1 n im (ra xuong

VND

Tren 1 n im den 5 , , „.! Tren 5 nim Tone nam

VND VND VND So dau nam Tiin va cac khoin tuong duong tien Phai thu khach hang, phai thu khac Cac khoan cho vay Dau lu ngin han Dau to dai han

139 422 597 321

442 816 862 899

175 385 280 897

139 422 597 321

442 816 862 899

175 385 280 897 12 200 000 000 12 200 000 000

Cgng 757 624 741.117 12.200 000 000 • 769 824 741 117

Rui ro thanh khoan Rui ro thanh khoan la rui ro Cdng ty gip khd khin khi thgc hifn cic nghTa vg t i i chinh do thieu von. Rui ro thanh khoan cua Cdng ty chu y iu phat sinh tu vifc cic tai sin tai chinh v i ng phai tra tai chinh cd cac thdi diem dao han khic nhau

Thdi han thanh loan ciia cac khoan ng phai t r i lai chinh dga tren cac khoan thanh toan dg kien theo hgp dong (tren co sd ddng lien cua cac khoan goc) nhu sau

T- 1 X . A . •= Tren 1 n im din 5 -r • c x T I Tir I nam Ira xuong Tren 5 n im Tone ^ n im * VND VND VND VND

So CUOI ky

Vay va ng Phai tra ngudi ban, phai tra khac Chi phi phai tra

349 479 479 357 !7 192 044 880 1 112 057 118

349 479 479 357 17 192 044 880

1 112 057 118 Cgng 367 783 581.355 367.783 581 355 So dau nam Vay v i ng Phai tra ngudi ban, phai tra khac Chi phi phai tra

256 984 606 936 30 385 250 873

1 870 947 458

12 160 000 000 269 144 606 936 30 385 250 873

1,870 947 458 Cgng 289.240 805 267 12 160 000 000 - 301 400.805 267

Cdng ty cho ring muc dg tgp trung riii ro ddi vcn vifc tra ng t i cd thi kifm soit dugc Cdng ty cd kha ning thanh toan cac khoan ng den han tfl ddng tien tfl hogt dfng kinh doanh v i tien thu tfl cic t i i san tai chinh dao hgn

Cac thuyet mmh niy la mgl bg phgn hgp thanh Bao cao tai chinh 37

Cong i j CP Tip doan Quan Iv Tai san Tri Vift So 142 Dpi Can, P Dpi Cin, Q Ba Dinh, Tp Ha Npj

Thuyet minh Bao cao tai chinh hpp nhat giira men df Cho k> kf toan l j 0 I/O 1 /2017 den 30/06/20!7

I X N H C N G S V ^ K I E N P H A T S I N H S A U N G A Y K E T T H U C K Y K E T O A N

Ngay 04/07/2017 Cong ty C6 phan quan ly diu tu Trf Vift thgc hifn thay ddi ding ky kmh doanh lan thu 12. Theo dd, Cdng ty thgc hien ddi tfn thinh Cdng ty Cd phan Tgp doin quan ly tai san Tri Vift Dong thdi bd nhiem ong Phan Do3n Vinh lam Tdng Giam doc vio ngay 05/07/2017

X. BAO CAO BQ PHAN Bio cao bf phgn theo khu vgc dia ly (Phan logi hoai df ng trong nirdc va ngoai nude) Cdng ty chi hoat ddng irong khu vgc dia ly Viet Nam Bio cao bf phan iheo ITnh \ gc kmh doanh Cac bd phgn kinh doanh chinh cua Cdng ty nhu sau

D/cA vu Tdng Doanh thu thuan ra ben ngoai 12 759 603 499 12 759 603 499 Tdng doanh thu thuan 12 759 603 499 12 759 603 4 99 Chi phi bp phan 5 152 150 840 5 152 150 840 Kk qua kmh doanh b f phan 7.607.452.659 7.607.452 659 Cac chi phi khong phan bd theo bf phgn 7.580.955 599 Lgi nhuan tu hoat ddng kmh doanh 26 497 060 Doanh thu hoat ddng lai chinh 26 647 557 875 Chi phi tai chinh 14 040 264 562 Thu nhap khic 3 759 02! 601 Chi phi khac 505 516 583 Thuf TNDN hien hanh 3 079 018 715 Lgi nhuan sau thuf 12.808.276 676

X I . N G H I E P v y V A s 6 D U v d i C A C B E N L I E N Q U A N

Trong giai dogn cu 01/01/2017 dfn 30/06/2017, Cdng ty da cd giao djch vdi cac ben hen quan nhu sau.

C i c ben lien quan Moi quan hf 6 thing dau nim 2017 6 thang dau nim 2016

Ong Pham Trung Kien Thanh vien HDQT - Hgp ddng vay ky moi 9 644 000 000 9 020 000 000 - Hgp ddng vay di thanh ly 17 000 000 000 2 000 000 000 - L i i vay di dugc nhan Uong ky 459 850 930 131 300 000 Ong Phgm Thanh Trgc Nguai lien quan den • Hgp ddng vay ky mdi Chii tich HDQT 295 000 000 408 000 000 - Hgp ddng vay di thanh ly 408 000 000 - Li i vay da dugc nhan trong ky 40 698 000 B i Nguyen Thj Tham Ngudi lien quan dfn - Hgp dong vay ky mm Ban kiem soit 455 000 000 150 000 000 - Hgp ddng vay da thanh !y 455 000 000 350 000 000 - LSi vay da dugc nhan Uong ky 10 945 485 7.303 125 Ba Phan Thj Thanh Xuan Ngudi lien quan den - Hgp ddng vay ky mdi Tdng Glim ddc 2 031 000 000 120 000 000 - Hgp ddng vay da thanh ty 890 000 000 • LSi vay da dugc nhan Uong ky 50 203 647 7 980 000

Cac thuyet mmh nay la mgt bg phan hgp thanh Bao cio tii chinh 38

Cong ty CP Tap doan Quan ly Tai san T r i Vif t S6 142 Dpi Can, P D5i Cin. Q Ba Dinh, Tp Ha Npi

Thuyet minh Bao cao tai chinh hgp nhat giCra men dp Cho ky k i loan tu 01 /01 /2017 den 30/06/2017

Cac ben lien quan M O I quan hf 6 th ing dau n im 2017 6 thing dau n im 2016

Ba Nguyen Th | Chmh HuoTig - Hop dong vay kS mdi - Hop dong vay d i thanh ly - L i i vay da dugc nhan trong ky B i Pham Thanh Hoa - Hgp ddng vay k>' men - Hgp ddng vay da thanh ly

Lai vay da dugc nhin trong ky

Ngucn lien quan den BKS

Ngudi lifn quan din Chu tich HDQT

70 000 000

170 000 000

1 501 977

1 275.000 000

1 275 000 000

8 004 568

900 000 000

500 000 000

Thu nhap cua Hpi ddng quan tri va Ban Tdng Giam ddc trong 06 thang dau nam 2017 la 226 140 000 ddng

So cuoi kv

Tai ngay kfi thuc ky ke toan, sd du ben co lien quan nhu sau M O I quan hf

Ong Nguyen Trung Kien Cho cdng ty vay Ong Pham Thanh Trirc Cho cdng ty vay Ba Nguyen T h | T h i m Cho cdng Iy vay Ba Phan Thj Thanh Xuan Cho Cdng ty vay Ba Nguyen Th) Chinh Hmmg Cho Cdng ty vay Cong ty CP ttr van v a dau t u T r i Viet - Tra trudc cho ngudi ban (Dit cgc tien mua d td Toyota)

Thanh \ len HDQT

Ngudi lifn quan den Chu tich HDQT

Ngucn lien quan den Ban kiem soat

Ngudi lifn quan den Tdng Giam ddc

Ngudi lien quan den BKS

<Dng Pham Thanh Tung ddng chu t|ch cua TVC va Cdng ty CP tu van va

dau tu Tn Vift

1 644 000 000

447 000 000

160 000 000

1 656 400 000

700 000 000

* Mpl so chi tieu d inh g i i k h i i qu i t thgc trgng l i t chinh va ket qua kinh doanh cua doanh nghifp

Chi tieu DVT 1 Bo tn CO cau tai san va co ciu ngudn von 1 I B6 tri CO cau tai san - Tai san dai han/Tdng lai san - Tai san ngin hgnCTdng tai san 1 2 Bo tri CO ciu von • Ng phai tra/Tdng ngudn von - Ngudn vdn CSH/Tdng nguon vdn

2 Kha ning thanh loan 2 I Tdng T i l san/Tdng ng phai tra 2 2 T i l san ngin hgnTdng ng ngin hgn 2 3 Tdng tien va cic khoan dau tu t i i chinh ngin han/Tdng ng ngin hgn 3 Ty suit smh loi

So cuoi ky

l i n l i n t in

2,23%

97,77%

44.44%

55,56%

2,25

2,20

0,89

So dau n i m

11 000 000 000

408 000 000

150 000 000

220 000 000

400 000 000

700 000 000

So dau n im

4,01%

95,99%

30,70%

69,30%

3.26

3,60

2,21

Cac thuyet mmh nay la mgt bg phan hgp thanh Bao cao tai chinh 39

Cong tj CP Tgp doan Quan l \ Tai san Tri Vift So 142 Doi c in , P Doi Cin, Q Ba Dmh, Tp Ha Noi

Thuyet minh Bao cao lai chinh hgp nhat giua men df Cho ky ke toan tir 01/01/2017 din 30/06/2017

Chi tieu B V T 6 thang dau nim 2017 6 thang dau nam 2016 3 I Lgi nhugn / doanh thu - Lgi nhuan truoc thui/Doanh thu thuan+TTJ hogt

dpng tai chinh+Thu nhgp khac - Lgi nhuan sau ihue/Doanh thu thuan+TN hogt dong tai chinh+Thu nhgp khac 3 2 Lgi nhuan / Tdng Tai san - Lgi nhugn trudc thudTdng tai san - Lgi nhuan sau thucTdng tai san 3 3 Lgi nhuan sau thue / Ngudn vdn CSH

Xl l S 6 L I E U s o SANH

Sd lifu so sanh tren Bang Can ddi k i loin va cic thuyet mmh luong ung l i sd iifu cua Bao cio tai chinh cho nim t i i chinh kit thuc ngay 31/12/2016 da dugc Cong ty TNHH Ki im loan TTP (duac ddi ten tir Cdng ty TTiHH Kiim toan ASC) kiem toan Sd lifu tren Bao cao Ki t qua hoat dgng kmh doanh, va cac thuyet minh tuong ung la sd lifu ciia Bio cio lai chmh neng da dugc soil x i t bai Cdng ty TNHH Kiem loin ASC cho ky ke toan tu ngay 01/01/2016 din ngay 30/06/2016

% 36,80% 57,56%

% 29,67% 51,04%

% 1,89% 4,74% % 1,52% 4,20% % 2,74% 6,07%

Cac thuyet minh nay la mgt bp phan hgp thanh Bao cio tai chinh 40