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CTY DAU TV TAI CHiNH NIIA NIA,C THANE Pli6116 Clif MINH j A,0 A So'. DEN Ngay ici 4fd,or Chuyin• Lull h6 vise: BAO CAO TAI CHIN H NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2016 CONG TY co PHAN SAl GON KIM CLYO'NG CluIng thkfc barrsao di) ng v i 9 11 thirkit° / 2 0 1 7 S6 elidng thqc yen so SCT/BS Ngay. a3 fl 2.0.17 till Tich UBND P. Nguyen Ctr Trinh eSitin gi/ni elm

Chuyin• Lull h6 vise

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Page 1: Chuyin• Lull h6 vise

CTY DAU TV TAI CHiNH NIIA NIA,C THANE Pli6116 Clif MINH j

A,0 A

So'. DEN Ngayici 4fd,or Chuyin•

Lull h6 vise:

BAO CAO TAI CHIN H NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2016

CONG TY co PHAN SAl GON KIM CLYO'NG

CluIng thkfc barrsao di) ng v i911 thirkit° / 2 0 1 7

S6 elidng thqc yen so SCT/BS Ngay. a3 fl 2.0.17

till Tich UBND P. Nguyen Ctr Trinh

eSitin gi/ni elm

Page 2: Chuyin• Lull h6 vise

CONG TY CO PHAN SAI GoN KIM CU'O'NG

MVC LUC

1. Mtn luc

Trang

1

2. Bio cio cfia Ban Tong Giim doc 2 - 3

3. Bio cio kiem toin d§c lap 4

4. Bing can del ke toin tai ngay 31 thing 12 tam 2016 5 - 8

5. Bio cio ket qui hot d(ing kinh doanh cho nam tai chinh ket thin ngiy 31 thing 12 nam 2016 9

6. Bio cio hru chuyen tien tg cho nam tai chinh ket thfic ngiy 31 thing 12 nam 2016 10 - 11

7. Bin thuyet minh Bio cio tai chinh cho nam tai chinh ket thfic ngay 31 thing 12 nam 2016 12 - 26

***********************

Page 3: Chuyin• Lull h6 vise

CONG TY CO PHAN SAI GON KIM CliCYNC;

BAO CAO CIA BAN TONG GIAM DOC

Ban Tong Giam dec COng ty Co phAn Sai Gan Kim Cucmg (sau day goi tit la "COng ty") trinh bay bao cao dia minh ding veri Bao cao tai chinh cho nam tai chinh ket thtic ngay 31 thang 12 nam 2016.

Khai gnat ve Cong ty COng ty la cong ty co phan hoat ding theo Gidy chung nhan dang ky doanh nghiep se 0305244843 (so cO 4103007991), dang ky IAn dau ngay 02 thang 10 nam 2007 do SO Kre hoach va Day to TP. H6 Chi Minh cap.

Trong qua trinh hoat ging Cong ty da &ITN S6 Ke hoach va DAu to TP. H6 Chi Minh cap be sung cdc Giay chting nhan dang ky thay dOi sau: • Dang ky thay doi Ian thir nhAt ngay 25 thang 10 nam 2007 ve viec be sung nganh, nghe kinh doanh. • Dang ky thay doi Ian thin hai ngay 17 thang 02 nam 2009 ve viec tang yen dieu le. • Dang ky thay del lAn thir ba ngay 08 thang 10 nam 2009, 111 thir tv ngay 16 thing 12 nam 2009 ve viec

thay d6i co (long sang lap. • Dang ky thay del Ian thir nam ngay 14 thang 4 nam 2010 va dang Icy thay doi Ian thd sau ngay 12 thang

9 nam 2014 ve viec thay doi chdc danh ngutri dai dien theo phap luat. • Dang ky thay doi Ian thir bay ngay 14 thang 11 nam 2014, Ian thir tam ngay 29 thang 10 lin 2015, I

thin muoi ngay 23 thang 6 nam 2016 va lAn thir muai mOt ngay 20 thang 02 nam 2017 ye viec thay doi dia chi try so chinh.

• Dang ky thay del Ian thir chin ngay 13 thang 4 nam 2016 ve viec thay doi ngtrai dai din theo phdp luat.

Try sa hoat deng: - Dia chi : 181-183-185 TrAn Hung Dao, phtrarng CO Giang, Quart 1, TP. H6 Chi Minh - Dien thoai : (84) 38 372 295 - Fax : (84)38 372 296

Float deng kinh doanh ctia Cong ty theo Giay chting nhan dang Icy doanh nghiep xay dung cong trinh dan dyng, cong nghiep; djch vy quan ly chung cu, nha cao tang; kinh doanh nha hang, khach san (khOng kinh doanh nha hang, Ichach san tai try so); kinh doanh bat deng san.

HOi Clang coin trj va Ban filen hanh, quan 15, Cac thanh vien Nei deng quan tri va Ban Tong Giam dec cua C6ng ty trong nam va cho den thtri diem lap bdo cao nay bao g6m:

3 HOi &Ong pan tri

Hp va ten Ong Vo Trung Chinh Ong Thai Bao Anh Ong Pham Phu Quec Ong Nguygn Dinh Th9 Ba Dang Trjnh Thanh Phuong Ong Thai Bao Anh Ong Nguyen C6ng Thanh

Ban Tong Gidm &lc

H9 va ten Ba Dang Trinh Thanh Phucrng Ong Le HCru Tam Ong Le Ht7ru Tam Ba Nguyin Thi Thanh Loan Ong Nguyen Thi Giang Ong Huynh Tan Thanh

Chtic vy Chu tjch Chit tjch Thanh vien Thanh vien Thanh vien Thanh vien Thanh vien

Chirc vy Tong Giam toc Tong Giam clec Ph6 Tong Giam dec Ph6 Tong Giam dec Ph6 Tong Giam dec Ph6 Tong Giam crec

Npy be nhierri/mi6n nhiem BO nhiem ngay 18 thang 3 nam 2016 Myjn nhiem ngay 18 thang 3 nam 2016 B6 nhiem ngay 18 than 3 nam 2016 BO nhiem ngay 18 thang 3 ram 2016 BO nhiem ngay 18 thang 3 nam 2016 BO nhiem ngay 18 thang 3 nam 2016 Mien nhiem ngay 18 thing 3 nam 2016

N&ay be nhiem/m& nhiem B6 nhiem ngay 11 thang 4 nam 2016 Mien nhiem ngay 11 than 4 nam 2016 BC?' nhiem ngay 11 thang 4 nam 2016 BO nhiem ngay 20 thang 3 nam 2016 BO nhiem ngay 20 thang 3 nam 2016 Mign nhiem ngay 15 thang 4 nam 2016

2

Page 4: Chuyin• Lull h6 vise

244

O

,G TY

CoNG TY c6 PHAN SAI GoN KIM CliaNG BAO cAo CUA BAN TONG GIAM DOC (tiep theo)

£14i then phap lug't Ngtreyi dai dien theo phap luat cfla Cong .ty trong 'tam va cho den than diem lap bdo cao nay la Ba Bang Trjnh Thanh Phucmg — Tong Giam dOc (b8 nhiem ngay 11 thing 4 nam 2016).

Ba Bang Trinh Thanh Phucmg da fly quyen cho Ong Le Hftu Tam — PhO TOng Giam dOc ky Bdo cao tai chinh cho nam tai chinh ket thuc ngay 31 thing 12 nam 2016 theo Giay by quyen so 01/2017/GUQ-SGKC ngay 18 thing 4 ram 2017.

Mint town vien Cong ty TNHH Kiem toan va Ttr van A&C da &roc chi dinh kiem town Bao cao tai chinh cho nam tai chinh ket thuc ngay 31 thing 12 nam 2016 cita Cong ty.

Trach nhiem cita Ban T6'ng Clam dOc Ban TOng Giam doc chju trach nhiem lap Bao cao tai chinh phan anh trong thuc va hop VI tinh hinh tai chinh, ket qua hog d6ng kinh doanh va hru chuyen tien to cita C8ng ty trong nam. Trong viec lap Bdo cao tai chinh nay, Ban Tong Giam dOc phai:

• Chon Iva cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mi;'•'t cach nhAt quan;

Thuc hien cac xet down va cac trac tinh mOt each hop 15Iva then tong; •

Neu r6 cac chart muc Ice toan ap dung cho Cong ty co dtroc tuan thit hay khong va tat ca cac saiFiklati trong yeu da ducyc trinh bay va giai thich trong Bao cao tai chinh; KIM CLIONG

Lap Bao cao tai chinh teen ca se:, hog dOng lien tic tn.Y truong hop Ichong the cho rang COng ty se* tie tic hoat ding lien tuc; HO

• Thiet lap va thuc hien he thong kiem soot nOi bO mOt cach hftu hieu nham han the rui ro c6 sai sot tong yeu do gian 'an hoac nham fan trong viec lap va trinh bay Bao cao tai chinh.

Ban Ring Giam dOc dam bao cac s6 ke toan thich hop dugc ltru gift day dO de phan anh tinh hinh tai chinh dm Cling ty yen muc d6 chinh xac hop 1$, tai bat kji thai diem nao va cac so sach ke toan tuan tha the d6 ke toan ap dung. Ban TOng Gia.m.dOc cftng chiu trach nhiem quan cac tai san C6ng ty va do Q6 da thuc hien cac Wen phap thich hap de ngan chart va phat hien cac hanh vi gian lin va cac vi pham khac. ;)04498

Ban TOng Giam dOc cam kat da tuan thit cac yeu cau neu tren trong viec lap Bao cao tai chinh. ...;ONG TY NHIIM HOU HAN

Phe duyet Bao cao tai chinh TORN VA TU VAN

Ban Tting Giam d6c phe duyet Bao cao tai chinh dinh kern. Bao cao tai chinh da phan anh trong thuc 14pC dir 1$/ tinh hinh tai chinh caa Cong ty tai thtri diem ngay 31 thang 12 nam 2016, ding nhu ket qua hoat • - • kinh doanh va tinh hinh km chuyen tien to cho nam tai chinh ket thdc ding ngay, phi' hop veri cac muc Kt toan Viet Nam, Che dO Ke toan doanh nghiep Viet Nam va cac quy dinh phap 15/ co lien quan den viec lap va trinh bay Bao cao tai chinh.

Ban TOng Giam dOc,

Le i am Ph6 Wing Giam dtic

Ngay 20 thing 4 ram 2017

3

Page 5: Chuyin• Lull h6 vise

‘41913AKER TILLY A&C CONG TY TNHH KIM TOAN VA TU. VAN A&C A&C AUDITING AND CONSULTING CO., LTD. r

S6: 0697/2017/BCTC-KTTV

Headquarters : 02 Truong Son St., Tan Binh Dist., Ho Chi Minh City Tel: (84.8) 3 5472972 - Fax: (84.8) 3 5472970

Branch in Ha Noi : 40 Giang Vo St., Dons Da Dist., Ha Noi City

Branch in Nha Trang :18 Tran Khanh Du St., Nha Trang City Branch in Can Tho : 15-13 Vo Nguyen Giap St., Can Tho City

BAO CAO KIEM TOAN DOC LAP

Kinh eiri: CAC CO DONG, HQI DONG QUAN TR4 VA BAN TONG GIAM DOC CONG TY CO PHAN SAI GON KIM CU VNG

Chang t8i da kiem toan Bio cao tai chinh kern theo cua Cong ty C6 phan Sai Gon Kim Cuang (sau day gqi tit la "COng ty"), duqc lap ngay 15 thing 3 nam 2017, tir trang 05 den trang 26, bao g6m Bang can doi ke toin tai ngay 31 thing 12 nam 2016, Bao caoket qua hoat dOng kinh doanh, Bao cao luu chuyen tien to cho !tam tai chfnh ket thfic ding ngay va Ban thuyet minh Bao cao tai chinh.

Trich nhiem dm Ban TOng Giam d6c Ban T6ng Giam doc Cong ty chju trach nhiem ve viec lap va trinh bay trung thkrc va hqp 15, Bao cao tai chinh mkt Cong ty theo cac Chan mkrc Ke toan Viet Nam, Che Ke toan doanh nghiep Viet Nam va cac quy djnh phip 1St có lien quan den viec lap va trinh bay Bao cao tai chfnh va chju trach nhi'e'm ve !dim soar nOibt) ma xic djnh la can thiet de dam cho vi'ec va trinh bay Bio cao chinh kheng co sai sot tong yeu do gian lin hoc nham

Trich nhiem cua Kiem roan vien Trich nhi6m cua chung toi la dui ray kien ve Bao cao tai chinh dva ten ket qua cua cuOc iciem wan. Chung tai da tier haph kiem toan theo cac Chuan m,rc Kiem town Viet Nam. Cac churn muc nay yeu cAu chung toi tuan thu chub nurc va cac quy djnh ve dao dirc nghe nghiep, lap ke hoach va thkrc hien cuOc kiem toan de dat duce stir dam bao hop 1St ve viec lieu Bao cao tai chinh cua C6ng ty c6 con sai sot trong yeu hay Icheong.

Con & viec kiem toan bao g6m thkrc hien cac thu tvc nham thu thap cac bang chimg kiem toan ve cac s6 lieu va thuyet minh tren Bao cao tai chfnh. Cac thti tvc !dem toan duqc lkra chqn dva tren xet doin cite kiem tan vien, bao g6m danh gia nil ro co sai sat trqng yeu trong Bao cao tai chinh do gian Fan hoac nham lain. Khi thus hien danh gia cac rid ro nay, kiem Wan vien da xem xet kiem soat nOi by cua lien quan den viec lap va trinh bay Bat) do di chinh trung thkrc, hqpljt nham thiet Ice cac thu tic kiem toan phu hqp vbi tinh hinh thkrc te, tuy nhien khong nham num dick dui ray kien ye hieu qua cua kiem soit nOi bq cua C8ng ty. Cong vigc kiem toan canf bao g6m danh gia tinh thlch hqp aka cac chinh sash ke toan &roc dp dung va Unit hqp ly du cgs uoc tinh ke toan dra. Ban Tong Giam d6c cling nhu danh gia viec trinh bay tong the Bao cat, tai chfnh.

Chung t8i tin Wang rang cac bang chimg kiem toan ma chting t8i da thu thap dtrqc la dAy du va thich hqp lain co ser cho y Id& kiem toan cua chung t8i.

kien cua Kiem toin vien Theo Si kien cua chung toi, Bao cao tai chfnh da phan anh trung thkrc va hqp ly, tren cac Ichia cash trcong yeu tinh Milt tai chinh cua Cong ty C6 phin Sai Gen Kim Cucmg tai ngay 31 thang 12 nam 2016, cang nhu ket qua hoat dOng kinh doanh va tinh hinh luu chuyen tien to cho nam tai chinh ket th0c cling ngay, phu hqp vdri cac Chuan num Ke toan Viet Nam, Che dO Ke toan doanh nghiep Viet Nam va cac quy dinh phap15, co lien q viec lap va trinh bay Bao cao tai chfnh.

int twin va Tv yen A&C

.11*(is

Vet4.el

Bei n - Pho Tong Giant d c sei Gidy CNDKHN kiim town: 0085-2013-008-1

TP. HO Chi Minh, ngay 20 thang 4 'Vim 2017

Tan Thi Thuy Quyen - Kiem toga vien SJ Gay CNDKHN kiim town: 1539-2013-008-1

4 -411R &LI TT. ,171,

Page 6: Chuyin• Lull h6 vise

CONG TY Co PHAN SAI GoN KIM CU'O'NG Dia chi: 181-183-185 Tran Hung Dao, phtrimg CO Giang, QuAn I, TP. H6 Chi Minh BAO CAO TAI CHINH Cho nam tai chfnh ket th6c ngay 31 thang 12 nam 2016

BANG CAN DOI Kt TOAN

Tai ngiy 31 thing 12 nam 2016

Don vi tinh: VND

Ma Thuyet CHI TIEU so minh S6 cuoi nam S6 dau nam

A - TAI SAN NGAN HAN 100 7.735.789.915 49.530.941.470

I. Tien va cac khoan twang dtrang tien 110 V.I 2.747.951.207 44.283.381.664

1. Tien 111 2.747.951.207 183.381.664

2. Cdc khoan ttrcmg ducmg tien 112 44.100.000.000

H. adu to tai chinh ngin han 120 1. Chting khoan kinh doanh 121 2. Du. phang &in gid chimg khoan kinh doanh 122 3. DAu to nam gia dr) ngay ddo han 123

III. Cdc khoin phii thu ngin han 130 24.500.000 679.532.843

1. Phdi thu ngin han cua khach hang 131 2. Tra Mr& cho ngueri ban ngin han 132 V.2 15.000.000 340.000.000

3. Phai thu *1)6 ngin han 133 4. Phai thu theo tin dq kd hoach hcrp ding xay dung 134 5. Phai thu ve cho vay ngAn han 135 6. Phat thu ngin han khdc 136 V.3a 9.500.000 339.532.843

7. Dv phong phai thu ngan han kh6 d6i 137 8. Tai san thieu chi xir 1y 139

IV. Hang ton kho 140 1. Hang ton kho 141 2. Du phang giam gia hang ton kho 149

V. TM sin ngin han khac 150 4.963.338.708 4.568.026.963

1. Chi phi tra truck ngin han 151 2. Thud gia trj gia tang duct khau trir 152 4.963.338.708 4.568.026.963

3. Thue va cac khoan khdc phdi thu Nha nuerc 153 4. Giao djch mua ban lai trai phieu Chlnh phu 154 5. Tai san ngin han khdc 155

5 Bdo ccio nay phcii duvc doc cling vhf Ban thuyit minh Bdo cho tai chinh

Page 7: Chuyin• Lull h6 vise

CONG TY Co PHAN SAI G6N KIM CUVNG Dia chi: 181-183-185 TrAn Flung Dao, pillarng Co Giang, Qudn 1, TP. HO Chi Minh BAO CAO TAI CHNH

Cho nam tai chinh ket thtic ngay 31 thing 12 nail) 2016 Bing can doi ke tom (tiep theo)

CHI TIED

B- TAI SAN DAI HAN

I. Cac khoin phai thu dai han

Ma s6

200

210

Thuyet minh S6 cu6i nam Se dfiu nam

399.788.565.728

419.175.000

423.364.929.450

158.258.100 1. Phai thu dai han cha khach hang 211 2. Tra tn.rac cho nguai ban dai han 212 3. Von kinh doanh b din vi trVc thuec 213 4. Phai thu nOi 110 dai han 214 5. Phai thu ve cho vay dai han 215 6. Phai thu dai han khic 216 V.3b 419.175.000 158.258.100

7. Du phOng phai thu dai han kho doi 219

II. Tai sin c6 djnh 220 204.966.458.955 209.904.754.351

1. Tai sin c6 djnh him hinh 221 V.4 171.352.001 94.257.023

Nguyen gid 222 670.094.161 591.125.971

Gib trj hao man lily ki 223 (498.742.160) (496.868.948)

2. Tai sin cei dinh thue tai chinh 224

Nguyen gici 225 Gia trj hao mon luy ke 226

3. Tai sin co dinh vb hinh 227 V.5 204.795.106.954 209.810.497.328

Nguyen gici 228 234.469.500.000 234.469.500.000

Gici trj hao mein lay ke 229 (29.674.393.046) (24.659.002.672)

III. Bat deong sin din to 230 - Nguyen gia 231

- Gid tri hao mon luy Ice 232

IV. Tai sin der dang dii han 240 108.789.652.651 106.779.817.871

1. Chi phi sin xu'it, kinh doanh db dang dai han 241

2. Chi phi xfiy chmg ca ban der dang 242 V.6 108.789.652.651 106.779.817.871

V. Dan tu• tai chinh dii hin 250 1. DAu tu vao cong ty con 251 2. DAu tu vio ceong ty lien doanh, lien ket 252

3. DAu tu gop von vio dun vi khic 253

4. Du phOng diu tu tai chinh dai han 254 5. DAu to nam gia: den ngiy ddo han 255

VI. Tai sin dii han khic 260 85.613.279.122 106.522.099.128

1. Chi phi tra truck dai han 261 V.7 85.613.279.122 106.522.099.128

2. Tai sin thug thu nhdp hoan lai 262 V.8 3. Thiet bi, vdt tu, phy ding thay the dai han 263 4. Tai sin dii han khic 268

TONG CQNG TAI SAN 270 407.524.355.643 472.895.870.920

Boo cdo nay phai dupe doe cling v61 Bcin thuyit minh Bcio ccio tai chinh 6

Page 8: Chuyin• Lull h6 vise

CONG TY CO PHAN SAI G6N KIM CU'aNG Dia chi: 181-183-185 TrOn Hung Dao, phuting Cd Giang, Quan 1, TP. HO Chi Minh BAO CAO TAI CHINH

Cho nam tai chinh ket thdc ngay 31 thang 12 nam 2016 Bang can dal ke toan (ti8p theo)

CHI TIEU

C- NQ PHAI TRA

Ma so

300

Thuyet minh SO cuai nam SO dau nam

25.027.170.138 58.278.912.420

1. Nq ngin han 310 25.027.170.138 58.278.912.420

1. PM tra ngtrtri ban ngin han 311 2. Ngutii mua tra tien trtrac ngin han 312 3. Thue va cdc khoan phai ndp Nha nuac 313 V.9 199.292.450 39.708.750 4. Phai tra ngutri lao Ong 314 5. Chi phi phai tra ngan han 315 26.181.818 40.000.000

6. Phai tra ndi bd ngin ham 316 7. Phai tra theo tien dd Ice hoach hop dOng xay dtmg 317 - G 8. Doanh thu chua thuc hi8n ngin han 318 - P

9. Phai tra ngin han khac 319 V.10 24.801.695.870 58.199.203.670 ui

10. Vay va nq thug tai chinh ngin han 320 11. Du phong phai tra ngan han 321 12. Quy khen thudng, phdc lgi 322 13. Quy birth 6n gia 323 14. Giao djch mua ban lai trai phieu Chinh phd 324

H. No* dal han 330 1. Phai tra ngugi ban dai han 331 2. Ngutri mua tra tien talrac dai han 332 3. Chi phi phai tra dai han 333 4. Phai tra ndi bd ve von kink doanh 334 5. Phai tra ndi bd dai han 335 6. Doanh thu chua thuc hi8n dai han 336 7. Phai tra dai han khdc 337 8. Vay va nq thug tai chinh dai han 338 9. Trai phieu chuyen dOi 339 10. Co phieu uu dal 340 11. Thue thu nhap hoan lai phai tra 341 12. Du phang phai tra dai han 342 13. Quy phat trien khoa hoc va Ong ngh8 343

J

7 Belo cdo nay phai dugs doc ming voi Ban thuyit minh Bdo ccio tai chinh

Page 9: Chuyin• Lull h6 vise

Nguyin Dinh KhOi Kt toin truirng

Tam Ph6 T6ng Giam d6c

407.524.355.643 440 TONG CQNG NGUON VON

inh, ngay 15 thing 3 nam 2017

Trin Kim Thiry Ngu*i lOp

CONG TY C6 PHAN SAI GUN KIM CU?GNG Dia chi: 181-183-185 Trill Hung Dao, phtr&ng C8 Giang, Qu4n 1, TP. 146 Chi Minh BAG CAO TAI CHINH Cho ram tai chinh ket thtic ngay 31 thing 12 nim 2016 Bang can d8i ke toin (tiep theo)

CHI TIED Ma

A so Thuyit

minh s6 cu6i nim

D - VON CHU St7 HIYU 400 382.497.185.505

L V6n chi s& hii-u 410 382.497.185.505 1. Von g6p cita chit sa ht hi 411 V.11 586.173.750.000 - cd phi& pho thong a quyin bleu quyit 411a 586.173.750.000 - Co phi& ins deli 411b 2. Th4ng du von c6 Olin 412 3. Quyin chop chuyen di trii phitu 413 4. VOn kW dm chit sa hCru 414 5. C6 phitu guy 415 6. Chenh Zech dinh gii lei di sin 416 7. Cherth tech ty gii h6i doii 417 8. Quy du to phit trien 418 9. Quy h8 trq sip xep doanh nghiep 419 10. Quy khic thu(ic von chit sa hitt 420 11. Lqi nhuin sau thus chua phan ph6i 421 V.11 (203.676.564.495) - Lqi nhu4n sau thug chwa phdn ph&

lay ki din cu .& IcY fru& 421a (171.556.791.500) Lei nhuOn sau thui chua phan phoi k) nay 421 b (32.119.772.995)

12. Ngu6n vOn diu to xay ch,mg ca ban 422

IL Ngu6n kink phi va quy khic 430 1. Ngu6n kinh phi 431 2. Ngu6n kinh phi da hlnh thanh tai sin co djnh 432

S6 du nim

414.616.958.500

414.616.958.500 586.173.750.000 586.173.750.000

kc.\

.0 -0

NG ..1

:

(171.556.791.500)

(152.349.842.558) (19.206.948.942)

J

Bao cdo nay phoi dugs cloc cling vat Ban tinoit minis Belo cao tai chinh 8

Page 10: Chuyin• Lull h6 vise

GONG TY CO PHAN

SA UN KIM ;1N

ngay 15 thang 3 ran 2017

---"±t ottir r Trion Kim Thiiy Nguyin Dinh Kh8i Am Ngutil#p Ks twin trierng

Ph6 T6ng Giim d6c

1116-J-'

CONG TY CO PHAN SAX GoN KIM CU'O'NG Dia chi: 181-183-185 Trion Hung Dao, phutrng C8 Giang, Qan 1, TP. H6 Chi Minh BAO CAO TAI CHNH Cho ram tai chinh 1dt th6c ngay 31 thang 12 nam 2016

BAO CAO KET QUA HOAT DONG KINH DOANH Cho nAm tii chinh ket fink ngiy 31 thing 12 ram 2016

Don vi tinh: VND

MA Thuyet CHI TIEU s6 minh Nam nay Nam tru&c

1. Doanh thu ban hang va cung cep djch vy 01 VI.1 335.066.360 427.272.725

2. Cac khan giam trir doanh thu 02 VL2 81.818.182

3. Doanh thu than vi ban hang va cung clip djch vy 10 253.248.178 427.272.725

4. Gia v6n hang ban 11

5. Ltri nhu#n Op ye ban hang va cung cep djch vy 20 253.248.178 427.272.725

6. Doanh thu hoyt Ong tai chinh 21 VI.3 225.667.137 10.054.536.572

7. Chi phi tai chinh 22 Trong d6: chi phi lai vay 23

8. Chi phi ban hang 25

9. Chi phi quan If doanh nghiOp 26 VI.4 32.597.463.310 29.688.758.239

10. Lqi nhu#n than tfrhoyt dung kinh doanh 30 (32.118.547.995) (19.206.948.942)

11. Thu nhfp khac 31

12. Chi phi khac 32 1.225.000

13. DA nhufn khac 40 (1.225.000)

14. T6ng 191 nhan id toan trutc thus 50 (32.119.772.995) (19.206.948.942)

15. Chi phi thus thu nh#p doanh ngh4p hiOn hanh 51 V.9

16. Chi phi thus thu nh(lp doanh nghiep hoan 10 52

17. Lqi nhu$n sau thus thu nh#p doanh nghiOp 60 (32.119.772.995) (19.206.948.942)

18. Lai co. ban tan c6 phiSu 70 VI.5 (548) (328)

19. Lai suy giam train c6 phiiu 71 VI.5 (548) (328)

9 Bdo ado nay phiti duIrc dpc ming v61 Ban thuyet minh Bdo ccio tai chinh

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9.897.089-288

555.459.629

(9.341.629.659),

CONG TY CO PHAN SAI G6N KIM CUONG Dia chi: 181-183-185 Tran Hung Dao, phutmg Co Giang, Qudn 1, TP. HO Chi Minh BAO CAO TAI CHINH Cho nam tai chinh ket thac ngay 31 thing 12 nam 2016

BAO CAO LifU CHUYEN TIEN TE (Theo phtrcrng phi') gian tiep)

Cho nam tai chinh ket thtle ngay 31 thing 12 nam 2016

I.

CHI TIEU

Ltru chuy'en tien tir hoat ddng kinh doanh

MA so

Thuyet mirth NAm nay

1. LW nhmin tru-or thui 01 (32.119.772.995)

2. Dieu chinh cho cdc khocin:

Khau hao tai san c8 djnh va bat dOng san du tu 02 V.4, 5 5.071.659.396 Cdc khoin du phang 03 LAi, 18 chenh Itch gia hOi doai do danh gia lai cac khoan muc tien tt cO gOc ngoai to 04 Ldi, 13 tir hoat dOng dau tu 05 VI.2 (225.667.137) Chi phi Ili vay 06 Cdc khoan dieu chinh khac 07

3. Lcri nhu'an tir hogt d'Otg kinh doanh

trtrac thay do'i von lusc d(mg 08 (27.273.780.736)

Tang, giam cac khoan phai thu 09 (326.195.802) Tang, giam hang ton kho 10 Tang, giam cdc khoan phai tra 11 (33.251.742.282) Tang, giam chi phi tra trutic 12 20.908.820.006 Tang, giam chUng khoan kinh doanh 13 Tien lAi vay da tra 14 nue thu nhdp doanh nghiep dA r5p 15 Tien thu khac tir hoat dOng kinh doanh 16 Tien chi khac cho hoat Ong kinh doanh 17

Luu chuyi'n titt thuan lit hoat d'Ong kinh doanh 20 (39.942.898.814)

II. Luu chuyen tien tir hoat (Icing dAu ttr

1. Tien chi d mua sAm, xay dung tai san co djnh va cdc tai san dai han khac 21 (1.818.198.780)

2. Tien thu tit thanh 1y, nhucmg ban tai san co dinh va cac tai san dai han khac 22

3. Tien chi cho vay, mua cac cOng cu no cua don vj khac 23

4. Tien thu hoi cho vay, ban lai cac cOng cu no dm don vj khac 24

5. Tien chi dau to gap von vao dcrn vi khic 25 6. Tien thu hoi dau tu gop von vao don vj khac 26 7. Tien thu lai cho vay, co ttic vi Igi nhudn duqc chia 27 225.667.137

Luu chuyin lien thuan tie how ctemg dim to 30 (1.592.531.643)

Don vj tinh: VNID

Nam trtrerc

(19.206.948.942)

5.060.545.726

(9.845.579.479)

(23.991.982.695)

(1.273.258.429)

(200.126.277.731) 20.526.612.204

(204.864.906.651)

1 . 1

Bcio coo nay phai durc dpc cling vii Bcin thuye't minh Boo cao the chinh

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70 V.1 2.747.951.207 44.283.381.664

Pho TOng Giam dOc Nguyen Dinh Khoi am Ke Wan trtrerng

inh, ngay 15 thing 3 nam 2017

CONG TY CO PHAN SAI G6N KIM CUVNG Dia chi: 181-183-185 Tran Hung Dao, phuOng CO Giang, Quan 1, IP. HO Chi Minh BAO CAO TAI CHiNH Cho nam tai chinh ket thtic ngay 31 thing 12 nam 2016 Ban cao Iuu chuyen tien to (tier) theo)

CHI TIEU Ma Thuyet so minh Nam nay Nam trtr6c

III. Ltru chuyen tien tir hoat clOng tai chinh

1. Tien thu to phat hanh CO phieu, nhan von gdp cua chii so hail 31

2. Tien tra Iii von gOp cho cac chi mua lai co phieu ctia doanh nghiep da phat hanh 32

3. Tien thu tir di vay 33 4. Tien tra no. gOc vay 34 5. Tien tra nq go'c thue tai chinh 35 6. CO tire, Ipi nhuan da tra cho chti se him 36

Ltru chuyin tii'm thuan tit hogt dOng tai chinh 40

Ltru chuyen tien thuan trong nam 50 (41.535.430.457) (204.309.447.022)

Tien va tirong &rang tien dau nam 60 V.1 44.283.381.664 248.592.828.686

Anh huong ctla thay clOi ty gia hOi doai quy (16i ngo4i t'' 61

.1 .1 A . Tien va ttrcrng dtrcrng hen cuoi nam

Trin Kim Thily Ngtdri lOp

J J

Boo cao nay phi!, dupe d9c ding voi Ban thuyet mink Bcio cao tin chink 11

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CONG TY Co PHAN SAI GoN KIM CUIONG Dia chi: 181-183-185 Trin Hung Da°, phutmg CO Giang, Quin 1, TP. Hi Chi Minh BAO CAO TAI CHINH Cho nam tai chinh kit thfic ngay 31 thing 12 nam 2016

BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thtic ngiy 31 thing 12 imam 2016

I. DAC DIEM HOAT BONG CiJA CONG TY

1r Minh thirc sa hen vim Cong ty CO phin Sai Gem Kim Cuing (sau day goi tat la "Cong ty") la C6ng ty co phAn.

2 Linh virc kinh doanh Linh vitro kinh doanh ctia Cong ty la xay dkrng, djch vu.

3. Nginh nghe kinh doanh Hoat dOng kinh doanh chinh ctia Cong ty là: xay dung cong trinh dan dung, cong nghiOp; djch vu quart 1S, chung ctr, nha cao tang; kinh doanh nha hang, khich san (kh8ng kinh doanh nha hang, khich san tai trn so); kinh doanh bAt gong sin.

4. Chu kk sin xuat kinh doanh thong thin:mg Chu k5' sin xuilt kinh doanh thong thithng ctia Cong ty khong qua 12 thing.

5. Tuyen bo ve khi nang so sinh thong tin teen Bio cao tai chinh Cic so liOu Wang img ctia nam tn.rac so sanh duqc vii s6 lieu caa nam nay.

6. Nhan vien Tai ngay ket thiic nam tai chinh, COng ty co 16 nhan vien dang lam viOc (so diu nam la 13 nhan vien).

H. NAM TAI CITINH, DON VI TIEN n STY DUNG TRONG TOAN

1. Nam tai chinh Nam tai chinh ctia Cong ty bit du tit ngay 01 thing 01 va ket thfic vao ngay 31 thing 12 hang nam.

2. Don vj tien to sir dung trong ke toin Don vj tien to sir dung trong ke toin la Bong ViOt Nam (VND).

CHUAN MIX VA CHE Dco ICE TOAN AP DUNG

1. Che dQ ke toin ip dung Cong ty ip dung cic Chuan muc Ke toin Viet Nam, Che dO .Ke Win doanh nghiOp ViOt Nam dtrqc ban hanh theo Thong ttr so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 va cic th8ng tt.r hung din thvc hiOn char' nurrc ke toin cita BO Tai chinh trong viOc lip va trinh bay Bao cao tai chinh.

2. Tuyen be ye viOc !yin thii chuin mvc ke toin va the dq ke toin Ban Tong Giim doc dim bio da tuan thit you ciu cita cic Chuan nnrc Ke toin ViOt Nam, Cho de) Ke toin doanh nghiOp ViOt Nam duqc ban hanh theo Thong ttr s6 200/2014/TT-BTC ngay 22 thing 12 nam 2014 cling nhu cic thong ttr huOng din thuc hiOn chuan muc ke toin cua B6 Tisi chinh trong viOc lap va trinh bay Bio cao tai chinh.

Ban thuyit minh nay la mot b¢ phan hqp thank va phai dupe 119c cling vai Bdo cao tat chinh 12

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CONG TY CO PHAN SAI GON KIM Cl‘O'NG Dia chi: 181-183-185 Trn Hung Dao, phutrng Cd Giang, Qu'an 1, TI). Hd Chi Minh

BAO CAO TAI CHiNH Cho ram tai chinh k6t thdc ngay 31 thing 12 nam 2016 Ban thuye't minh Bao cao tai chinh (ti4 theo)

IV. CAC CHIN TI KE TOAN AP DUNG

1. Cos& lap Bao cao tai chinh Bao cao tai chinh dugc lap tren ca sO ke town den tich (trg cac thong tin lien quan den cac luting tien).

2. Cac giao dich bang ngoai to Cac giao dich phat sinh bang ngoai to dugc chuyen doi theo ty gia tai ngay phat sinh piao dich. So du cac khoan muc tien to c6 goc ngoai to tai ngay ket thUc nam tai chinh dugc quy doi theo ty gia tai ngay nay.

Chenh tech tS, gia phial sinh trong nam tir cac giao dich bang ngoai to dugc ghi nhan vao doanh thu hoat &Ong tai chinh hoac chi phi tai chinh. Chenh lech gia do dinh gia lai cac khoan attic tien to c6 goc ngoai to tai ngay ket tit& nam tai chinh sau khi bU trir chenh lech tang va chenh lech giam dugc ghi nhan.vao doanh thu hoat deng tai chinh hoac chi phi tai chinh. TS, gia sir dung a quy doi cac giao dich phat sinh bang ngoai to la tj, gia giao dich thgc to tai thai diem phat sinh giao dich. TS, gia giao dich thgc to del vai cac giao dich bang ngoai to dugc xac dinh nhtr sau: • Doi vari hop ding mua ban ngoai to (hop ding mua ban ngoai to giao ngay, hop ding ky han,

hop ding twang lai, hop Tong quyen chon, hqp dung hoan tj, gia ky ket trong hop dung mua, ban ngoai to giira COng ty va ngan hang.

• Doi yeti cac khoan gip yen hoac nhan yen gip: tS, gia mua ngoai to ctia ngan hang nai Cong ty.rnef khoan de nhan von dm nha dau to tai ngay gop von.

• Doi vai nq phai thu: tj, gia mua. ngoai to cua ngan hang thucmg mai nai Cong ty chi dinh khach hang thanh toan tai thai diem giao dich phat sinh.

• Doi vii no phai tra: tS, gia ban ngoai to cua ngan hang thuong mai nai C6ng ty du kien giao dich tai thai diem giao dich phat sinh.

• Doi vii cac giao dich mua sAm tai san hoac cac khoan chi phi dugc thanh toan ngay bAng ngoai to (kh6ng qua cac tai khoan phai tra): tS, gia mua ngoai to cua ngan hang thucmg mai nai Cong ty thgc hien thanh toan.

TS, gia sir dung de dinh gia lai so du cac khoan muc tien to c6 gee ngoai to tai ngay ket iliac nam tai chinh dugc xac dinh theo nguyen tic sau:

• D61 veri cac khoan ngoai to giri ngan hang: tj, gia mua ngoai to cUa ngan hang nai Cong ty ma tai khoan ngoai te.

• Doi vai cac khoan muc tien to c6 geic ngo4i to dugc phan loai la tai san khac: ty gia mua ngoai to cua Ngan hang TMCP Sai Gott (Ngan hang COng ty thueng xuyen co giao dich).

• Doi vai cac khoan muc tien to c6 goc ngoai to dirge phan loai la nq phai tra: tS, gia ban ngoai to ctla Ngan hang TMCP Sai Gen (Ngan hang Cong ty thirang xuyen c6 giao dich).

3. Tien va ttrang throng tien Tien bao g6'm tien mat va tien ggi ngan hang khong ky han. Cac khoin tucrn duong tien la cac khoan d'Au tu ngan han c6 thai han thu hei khong qua 3 thing ke to ngay dau tu, CO kha nang chuyen doi de.dang thanh met luting tien xac dinh va khong co ro trong viec chuyen dOi thanhtien tai thai diem bao cao.

Ban thuyE't minh nay la In& b0 phan hap thanh va phai dugc dpc ming vii Sao cao tat chinh 13

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CONG TY Co PHAN SAI G6N KIM CUO'NG Dia chi: 181-183-185 TrAn Hung Dao, phu&ng CO Giang, Quail 1, TP. HO Chi Minh BAO CAO TAI CHINH Cho nam tai chinh ke't that ngay 31 thang 12 nam 2016 Ban thuytt minh Bao cao tai chinh (titp theo)

4. Cac khoin phai thu thirang mai va phai thu khac Cac khoan ng phai thu dirge trinh bay theo gia tri ghi so trir di cac khoan du phong phai thu khO dol.

Viec phan loci cac khoan phai thu IA phai thu khach hang va phai thu khac dirge that hien theo nguyen tic sau: • Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chat thucrng mai phat sinh tir

giao djch có tinh chat mua — ban gia Cong ty va nguai mua IA dun vi d'Oc lap voi Cong ty. • Phil thu khac phan anh cac khoan phai thu khong c6 tinh thirong mai, khong lien quan den

giao dich mua — ban.

Du phong phai thu kh6 doi dirge, lap cho tirng,khoan ng phai thu kho doi can dr vao tuei no. qua flan cac khoan ng hoc du kien mac ton that c6 the xay ra, cu the ntar sau: • D6i veri ng phai thu qua, han thanh toan:

- 30% gia tri doi veri khoan ng phai thu qua han tir tren 6 thang den dirai 1 nam. - 50% gia tri d6i vii khoan ng phai thu qua han tir 1 nam den dir6i 2 nam. - 70% gia tri d6i veri khoan ng phai thu qua han tir 2 nam den clueri 3 nam.

100% gia trj doi yeti khoan ng phai thu qua flan tit 3 nam ter len.

• D6i veri ng phai thu chira qua han thanh toan nhung kho c6 kha nang thu h6i: can cir vao du kien mac ten that de lap du phong.

Tang, giam se du du phong rig phai thu khO doi can phai trich lap tai ngay ket thac nam tai chinh dirge ghi nhan vao chi phi quail 1j, doanh nghiep.

5. Chi phi tra trithc dai han Chi phi tra tnrac bao gom cac chi phi that to da phai sinh nhung c6 lien quan den ket qua float deng san xuat kinh doanh caa nhieu IcY ke toan. Chi phi tra truac cua COng ty cha you la tien thue dat tra tithe va chi phi thiet ke van phong. Cac chi phi tra truOrc nay &Nov phan bo trong khoang thed gian tra truac.

Tir) thue dat tra tru-oec Chi phi den ba va giai phong mat bang dm khu dat toa lac tai khu tit giac gioi han bed 04 tuyen duemg Le Lcri - Nam KS, Kheri Nghia — Le Thanh Ton —Nguyen Trung True, phuong Ben Thanh, Quan 1, TP. Ho Chi Minh trj gia 212.643.841.600 VND da duot phe duyet tai Quyet djnh so 1 15/QD-UBND ngay 09 thing 01 nam 2009 caa Uy ban nhan dan Quan 1, TP. HO Chi Minh.

Theo Quyet djnh so 436/QD-UBND ngay 26 thang 01 nam 2011ctia Uy ban nhan dan TP. Ho Chi Minh, Cong ty dirge chap thuan thue khu dat c6 dien tich 3.791,7 m2 (bao gem khu dat co dien tich 2.003 m2 tir gia tri thucmg quyen duvc g6p von (xem thuyet minh tai san co djnh vo hinh) va khu dat c6 dien tich 1.802 m2 tit bOi thuang va giai phong mat bang) tai khu tar giac gien han bed 04 tuyen duemg Le Lgi - Nam KS, Khed Nghia — Le Thanh Ton — Nguyen Trung Truc, phuarng Ben Thanh, Quail 1, TP. H6 Chi Minh ke tir ngay 26 thing 01 nam 2011 den ngay 12 thang 11 nam 2057 (46 nam 9 thang). Theo Cons van so 1604/PC-CT-QLD ngay 18 thang 12 nam 2012 cua Cuc thue TP. HO Chi Minh giri den TO tong tic lien nganh thuec SO Tai nguyen va Moi truemg TP. Chi Minh va Thong bao rOp tien thue dat so 1604A/TB-CT-QLD ngay 18 thang 12 nam 2012 dm Cuc thud TP. HO Chi Minh giri Cong ty, Cong ty phai nep tien thue dat doi voi dien tich dat not tren theo dun gia thue dat la 5.715.400 VND/m2/nam cho giai doan 9 nam 10 thing dau tien caa theri gian thue dat va dirge can trir voi chi phi bei thuemg, ho to' ye dat ma Cong ty da chi tra theo phuang an ducic duyet la 212.643.841.600 VND nhu de cap ben tren. voi then gian thue dat 36 nam 11 than con lai, Cong ty phai nep tien thue dat hang nam theo don gia thue dat dirge xac Binh tai thed diem thing 12 nam 2019.

Ban thuyit minh nay la mgt by phan hop thanh va phcii cluvc dcc cling voi Bcio ccio tai chinh 14

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TONG TY CO PHAN SAI GoN KIM CU'CYNG Lija chi. 181-18.1-185 Iran Fit.mg Do.), plitaing C6 Giang, Quin 1, 1'?. TM Chi Minh 1.3A0 CAO TAT CHTNH Chu nail, 010.11111h kat thac ngay 31 thang 12 nam 2016 Ban thtlyet olitilt Ran cao tat chintz (lisp thco)

Chi phi that A-4.1 van pilling Clti phi phit sinh lien quan den sera chin' van phang dtrorc phan hi, lheu plitrang phip dunmg thang trong 3 itAin khi dim van plintig veto sir dung.

6. TM san el) dinh han huh Till san c6 dinh hal hinh dtrgc the hien, theo nguyen gia trir hao niOn lily ke. Nguyen gia tai sin et) Jinh Mini hinh hao gOrn tc)Att b0 cac chi phi ma Cong ty phai b6 ra de co duvc tai san cti dinh tinh den alai diem dtra tai sari do veto tying thai sari sang sir dung. Clic chi phi pleat sinh sau ghi nha'n ban dilu chi (Sage ghi tang nguyen gia tai san cO dinh lieu cac chi phi nay chile. chAn lam tang lui Leh kinh ta trong twang lai do sir dung tai sari do. Clic chi phi Oat sinh khong th6a man dice kien tren duvc ghi nhan la chi phi san xuat, kinh doanh trong kY.

Khi tai san et) Jinn hiru hinh dunc ban hay thanh ly, nguyen gii vet gni tri hao mon lily ka (lave xoa so vet l i, 16 phut sine, do thanh IY ducre ghi nhan vain thu rill4p hay chi phi trong

Tai san et) dialt hihi hinh clunc kliAu hao thco phuong phi!) airing tren thiri gian httu dung ,roc tinh. SO nail' khAti hao caa cat: loai tai san cO dirth him hinh nhir sau: Luai tai san cO dinh SO Om Phunng tijn van tii, truyen elan 10 May male va thirst bi 5 Tai san et) dint' klitic 3

7. Tai Nan c6 dinh vci hinh .1 .ai san cu dinh vo hinh (lucre thO hien then nguyen gii trir huo InOn lily ka.

Nguyen gia tai sate c6 dinh v6 hinh bao grim loan b0 cac chi phi ma Cong ty phai bet ra de c6 dirge tai sin cO gentle tinh den th6i diem dtra tai sari d6 veto trong thai On sang sir dung. Chi phi lien quan den tai salt co dinh vO hinh Oat sinh sau nhin han dau dugc ghi nhan la chi phi sin xuat, kinh doanh [rung kY trir khi clic clii phi nay gen lien v6i rnOt Lai san co dinh v6 HIM cu the va him tang lgi ich kinh to ter cac tai sari nay.

Klti tai san cO dinh vO hinh dirge ban hay thanh 1Y, nguyen gia va gni tri hao mon lily ke dive xOn .

SO vu. Ii i, 16 Oat sinh do thanh 1Y throe ghi nhan van thu tilib hay chi phi trong nam.

Tai sin cO dinh vo hinh cua COng ty la gia lri thlrang quyen ei,u khu dAt co diet tick 2.003n-1 2 1.9a tai khu tti gide gi&i han beri 04 tuy4ii dikmg Le LVi - Nam Ky Kelm Nghia — Le Thanh Ton -Nguyen Trung True, pluntrng Tien Thanh, Quin 1, TP. 116 Chi Minh va ,brae g6p vein bin COng ty 'NMI MTV Ving bac DA quY Sal GOn SJC can dr theo COng van so 3785/UBN1)-TM ngay 16 thang 6 nAm 2008 can Uy ban than dart TP. H6 Chi Minh. Thco Quyet dinh s6 0765/QD UBND ngay 10 thong 12 nam 2015 dm fly ban nhAn d rn TP. 116 Chi Minh, COng ty TNT-Tri MTV Vang ha.c. Da guy Sal Gen — SJC chuyen giao phin vein grip not tren cho COng ty Diu to Tai chInh Nha ntrOc TP. HO Chi Minh tiep Whin va quail ly. thuong quyan duut; kh ti hao thco airing thing trong thin gian time dill. la 46 Om 9 thang ke tit ngiy 26 thing 01 flan, 201 1.

8. Chi phi xay dung ca ban chi' dang Chi phi xay dung co bin der thing phan anh etc clii phi lien quart true tie!) (han gOtn ca chi phi ltii vay co flan quint phn ticrp viri ehinh sach kc loan ctla COng ty den odc tai sin thing trong qua ,rink xay Ong, may mac fillet hi dang lap Mit do phuc vu cho time Bich Mitt xuAt, cho thus va van ly ding nhtr chi phi lien quan den vice sera chila tai san c6 dinh dang thus hmti, Cie tai san nay ducrc ghi nhan theo gia gale va khong ducre link khAti han.

thuyit mink nay la 141 b0 plain hap Ihanh va phni thrat• doe cling vOi Hein coo rcii chInh

1 =,

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CONG TY Co PHAN SAI G6N KIM CUO'NG Dia chi: 181-183-185 Tr11 Hung Dao, phuaTig Co Ging, Quan 1, TP. H6 Chi Minh BAC) CAO TAI CHiNH Cho nam tai chinh ket thuc ngay 31 thing 12 nam 2016 Ban thuyet minh Bao cao tai chinh (ti tep theo)

9. Cac khan nq phai tra va chi phi phai tra Cac khoan nq phai tra va chi phi phai tra dtroc ghi nhan cho se den phai tra trong tucrng lai lien quan den hang hoa va dich vu da nhan duqc. Chi phi phai tra throe ghi nhan dua tren cac troc tinh hqp ly ve so tien phai tra.

Viec phan loai cac khoan phai tra la phai tra ngtroi ban, chi phi phai tra va phai tra khac dtrot thuc hien theo nguyen tic sau: • Phai tra ngueri ban phan anh cac khoan phai tra mang tinh chat thucrng mai phat sinh tir giao

dich mua hang h6a, dich vu, tai san va nguai ban la don vi dijc lap voti C6ng ty. • Chi phi phai tra phan anh cac khoan phai tra cho hang h6a, dich vu da nh.n duce tir ngtroi

ban hoac daIcung cap cho ngtrai mua nhung chua chi tra do chua co h6a don hoac chua du ho so., tai lieu ke toan va cac khoan phai tra cho nguari lao d6ng ye don ltrcrng nghi phep, cac khoan chi phi san xuat, kinh doanh phai trich trtrac.

• Phai tra khac phan anh cac khoan phai Ira kh8ng c6 tinh thuo-ng mai, khong lien quan den giao dich mua, ban, cung cap hang hoa dich

Cac khoan nq phai tra va chi phi phai tra duqc phan loai ngan han va dai hart tren Bang can dei ke toan can cu theo ky han con lai Lai ngay ket th8c nam tai chinh.

10. Von chit so. hfru Vert g6p cua chu ducrc ghi nhan theo se von thuc t6 da g6p cua cac ce (long.

11. Thue thu nhAp doanh nghiep • Chi phi thue thu nhap doanh nghiep bao gom thue thu nhap hien hanh va thue thu nhap han 14i.

Thtd thu nluip hien hank Thue thu nhap hien hanh la khoan thue &roc tinh dua ten thu nhap tinh thue. Thu nhap tinh thue chenh tech so vii lgi nhuan ke toan la do dieu chinh cac khoan chenh lech tam theri gida thue va ke toan, cac chi phi khong &roc trir ding ntur dieu chinh cac khoan thu nhap khong phai chiu thud va cac khoan 16 dtroc chuyen.

Thui thu nhiip hodn tai Thue thu nhap hoan lai la khoan thue thu nhap doanh nghiep se phai nOp hoac se ducyc hoan 14i do chenh Lech tam th8ri gicra gia tri ghi so dm tai san va nq phai tra cho muc dich Bao cao tai chinh va cac gia tri clang cho muc dich thue. Thue thu nhap hoan tai phai tra duoc ghi nhan cho tat ca cac khoan chenh tech tam thoi chiu thue. Tai san thus thu nhap hoan lai chi throe ghi nhan khi chic chin trong tucmg lai se c6 lqi nhuan tinh thue de sir dung nhiing chenh Lech tam thOi duce khau trir nay.

Gia tri ghi s6 cua tai san thue thu nhap doanh nghiep hoan tai dtrqc xem xet lai vao ngay ket thuc nam tai chinh va duqc ghi giam den rink dam bac chic char' co du lqi nhuan tinh thue cho phep kri ich cua m6t phan hoac toan b6 tai san thue thu nhap hodn tai &roc sir dung. Cac tai sari thud thu nhap doanh nghiep hoan tai chua duqc ghi nhan tnrac day clugc xem xet tai vac ngay ket thuc nam tai chinh va throe ghi nhan khi chic chin co du lai nhuan tinh thue do c6 the sir dung cac tai san thue thu nhap hodn tai chua ghi nhan nay.

Tai san thue thu nhap hoan tai va thue thu nhap hoan lai phai tra drgc xac dinh theo the suit do tinh se ap dung cho nam tai san duct thu hoi hay ng phai tra &roc thanh toan dua tren cac mire thue suit c6 hieu luc tai ngay ket thuc nam tai chinh. Thue thu nhap hoan tai dtroc ghi nhan trong Bao cao ket qua hoat d6ng kinh doanh trir khi lien quan den cac khoan muc dtroc ghi thing vao van chii khi do thue thu nhap doanh nghiep se throe ghi thing vac von chu so. fh.

Ban thuyit minh nay is mot 60 phan hop thanh va phcii chrov doc cling yen Rao cao tai chinh

16

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CONG TY Co PHAN SA? GON KIM CUVNG Dia chi: 181-183-185 Trail Hung Da°, phuo-ng Co Giang, Quan 1, TP. H6 Chi Minh BAO CAO TAI CHINH Cho nam tai chinh ket thtic ngay 31 thing 12 nam 2016 Bin thuyet minh Bao cao tai chinh (tiep theo)

Tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra dugc bu trd khi:

• Cong ty có quyen hap phap dugc bu trd gida tai san thud thu nhap hien hanh thud thu nhap hien hanh phai nep; va

• Cac tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra nay lien quan den thus thu nhap doanh nghiep dirge quail 1j, bai ding mot ca quan thud:

Doi veri ding met don vi chiu thud; hoic - Cong ty du dinh thanh toan thud thu nhap hien hanh phai tra va tai san thud thu nhap hien

hanh tren ca sa thuan hoac thu hoi tai san Tong thei voi viec thanh toan ng phai tra trong tinT ky Wang lai khi cac khoan trong yeti caa thud thu nhap hoan lai phai tra hoac tai san thud thu nhap hoan lai dtrac thanh toan hoac thu

12. Ghi nhan doanh thu va thu nhap Doanh thu cung cap dich vu Doanh thu cung cap dich vu chive ghi nhan khi ding theri thea man cac dieu kien sau: • Doanh thu dugc xac dinh twang d6i chic chin. Khi hop dOng quy dinh ngtroi mua dugc

quyen tra lai dich vu da mua theo nhang dieu kien cu the, doanh thu chi dugc ghi nhan khi nhimg dieu kien cu the do khong con ton tai va ngtrgi mua khong dugc quyen tra lai dich vu da cung cap.

• Cong ty da hoac se thu dugc Igi ich kinh to tir giao dich cung cap dich vu do. • Xac dinh dugc phan cong viec da hoan thanh vao thai diem bao cao.

• Xac dinh dugc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu do.

Tnrerng hop dich vu dugc thuc hien trong nhieu kj, thi doanh thu dugc ghi nhan trong kj, dugc can cur vao ket qua phan cong viec Ha hoan thanh vao ngay ket th6c nam tai chinh.

Tin Idi Tien lai dugc ghi nhan tren ca sa thai gian va lai suit thtrc to cung kj,.

13. Cac khan earn trir doanh thu Cac khoan giam tru doanh thu bao gSm giam gia hang ban phat sinh ding kS' tiou thu dich vu dtrac dieu chinh giam doanh thu cua kj, !Ghat sinh.

Tnrong hop dich vu da tieu thu tir cac nam tnroc, den nam nay mai phat sinh giam gia hang ban ". thi dugc ghi giam doanh thu theo nguyen tic: • Neu khoan giam gia phat sinh tn.rgc thai diem Oat hanh Bao cao tai chinh: ghi giam doanh

thu tren Bao cao tai chinh cua nam nay. • Neu khoan giam gia Oat sinh sau thai diem phat hanh Bao cao tai chinh: ghi giam doanh thu

tren Bao cao tai chinh cua nam sau.

14. Ben lien quan Cac ben dugc coi la lien quan neu mgt ben có khi nang kiem sok hoac có anh twang clang k6 de; i voi ben kia trong viec ,ra quyet dinh cac chinh sach tai chinh va hoat Ong. Cac ben cung dugc • là ben lien quan neu ciing chiu kiem soat chung hay chiu anh hugng ding ke chung.

Trong viec xem xet moi quan he ctia cac ben lien quan, ban chat cUa moi quan he dugc chU trong nhieu hcrn hinh thirc phap

Bern thuyit minh nay la m.5t b0 phdn hop thanh va phai dugc dcc cung v61 Bdo cao tai chinh

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CoNG TY CO PHAN SAI GON KIM CISO'NG Dia chi: 181-183-185 Trin Hung Dao, phutmg C8 Giang, Quin 1, TP. H8 Chi Minh BAO CAO TAI CHfNH Cho nam tai chfnh ldt thtic ngay 31 thing 12 nam 2016 Bin thuyit minh Bio cio tai chfnh (titp theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BANG CAN DOI Kt TOAN

1. Tien va cic khoin twang &rang tien

Tien mat Tien girl ngan hang Cac khoin Wang dtrang tien COng

SO cuei nam 62.365.822

2.685.585.385

SO dau nam 15.996.529

167.385.135 44.100.000.000 44.283.381.664

2.747.951.207

2. Trit truk cho nguiri bin ngin han Tra Mr& cho nha cung cap Trung tam Nghien cur Cong nghe va Thiet bj COng nghiep — Twang Dal hoc Bach Khoa TP. Ho Chi Minh.

SO dau nam Gia trj Dv phong 84.000.000

3. 3a.

Cic khoin Phai thu khic Phai thu ngan hgn khdc

SO mei nam Gia trj Du pheng

Phdi thu ben lien quan Thanh vien Ban Tong Giam doc — Tam img Phdi thu khdc Bito hiem xa hpi nOp thira Lai du thu tien giri c6 kjf han Tam ung cho nhan vien Ky quy thug van phong ngan han 1C't quy ngan hart khac Cong

3b. Phtil thu loll hgn khdc Ky quy thug van pitting.

9.500.000

4.000.000

5.500.000 9.500.000

84.000.000 255.532.843

3.550.621 51.682.222 4.000.000

190.800.000 5.500.000

339.532.843

4. Tang, giim tai san co djnh Min hinh

Nguen gii So dau nam

Phtrong tien van tai,

truyen dAn May mac va thit bi

Tai san co dinh khic Cong

451.553.561 121.572.410 18.000.000 591.125.971 Mua sam and 133.364.000 133.364.000 Huy TSCD khong con sir dung (36.395.810) (18.000.000) (54.395.810) SO cuei nam 451.553.561 218.540.600 670.094.161 Da khau hao het nhtmg van con sir dung 85.176.600 • 85.176.600 Chtl thank 15/

Gii tri hao mon SO dam nam 357.296.538 121.572.410 18.000.000 496.868.948 Khau hao trong nam 45.155.352 11.113.670 - 56.269.022 Hay TSCD kh8ng con sir dung (36.395.810) (18.000.000) (54.395.810) So cuoi nam 402.451.890 96.290.270 - 498.742.160

$ Bcin thuyit minh nay la mot b0 ph4n hop thanh va phai duvc dpc cung voi Bao ccio tai chfnh

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CoNG TYCO PHAN SAI G6N KIM CU'aNG Dia chi: 181-183-185 Trill Hung Dao, phtrtmg Co Giang, Quin 1, TP. H6 Chi Minh BAO CAO TAI CHINH Cho nAm tai chinh kit thic ngiy 31 thing 12 nAm 2016 Bin thuyit minh Ban cao tii chinh (tie!) theo)

Phtrcrng tin van tai, May Ink Tai sin

truyen din va thiet bj co d'nh khsic Cling Gia tri con lai SO dau nam St, cuOi ram Trong do: Tom tkri chua sir dung Dang chty thank 1y

94.257.023 94.257.023 49.101.671 122.250.330 171.352.001

5. Tang, giant tai salt co djnh vo hinh

Islfuzen gia So dau ram So cu.& nam Trong do: Da khAu hao het nhtmg van can sir dung Ch& thanh

Gia tri hao mon SO du atm KhAu hao trong ram So cuei nam

Gia tri con tai So du nam So cuOi nam Trong do: Tam thei chua sir dung Dang cho thanh 15%

Gia tri thuang qnyen

234.469.500.000 234.469.500.000

24.659.002.672 5.015.390.374

29.674.393.046

209.810.497.328 204.795.106.954

6. Chi phi xay dyng ca ban d& dang Chi phi phat sinh cho cling trinh xay dung thap SJC. Chi tier Oat sinh trong nam nhu saw So du nam 106.779.817.871 Phat sinh tang trong atm 2.009.834.780 So cutii nam 108.789.652.651

7. Chi phi tra trulk dai h,an

SO cuOi nam SO dim niim Tien thue dit tra truck 84.697.123348 106.321.920.799 Thiet ke van phong 916.155.774 200.178.329 C§ng 85.613.279.122 106.522.099.128

Ban thuyit minh nay la mot BO phan kip thanh va phai eluvc elac ming voi &oak tai chink 19

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1

U

CONG TY CO PHAN SA' GoN KIM WONG Dia chi: 181-183-185 Iran Htmg Dao, phut:mg C6 Giang, Qub 1, TP. H6 Chf Minh BAO CAO TAI CHINH Cho nam tai chfnh kit thtic ngay 31 thing 12 nam 2016 Ban thuyit minh Bao cgo tai chinh (titp theo)

8. Tai san thud thu nhAp hoin 1ai chtra dirge ghi nhan Cling ty chua ghi nhAn tai san thue thu nhAp hoan 141.227.162.852 VND.

lai cho le) A• tinh thus vai so ben la

Chi tit 16

Nam phat sinh

tinh thue chtra ghi nhAn nhu sau: C6 the Da chuyen 18

chuyen 18 den ngay den nAm LO tinh thue 31/12/2016

China dtrqc chuyen Kitting duTic to tai ngay

chuyen 18 31/12/2016 2012 2017 30.111.452.876 30.111.452.876 2013 2018 30.617.116.002 30.617.116.002 2014 2019 29.200.016.037 29.200.016.037 2015 2020 19.181.977.742 19.181.977.742 2016 2021 32.116.600.195 32.116.600.195 COng 141.227.162.852 141.227.162.852

Theo Lu'At thus thu nhAp doanh nghiep hien hanh, khoin 18 cua bAt ky nAm tinh thus nao drat chuyen sang bit trir vao thu nhAp trong theri gian t6i da khong qua 5 nAm ke tir nAm tiep sau nam phat sinh 10. Tai san thug thu nhAp hoAn lai kh8ng duce ghi nhAn cho nheng khoin nay vi it c6 kha nang c6 thu nhAp chju thue trong ttrang lai a sir dung nhimg Iqi ich d6.

9. Thud va cac khan phai n0p Nha nulk

SO dAu nam So phai nQp trong nam

SO da nAp trong nam SO cutii dam

Thud GTGT hang n0i dja Thud thu nh(ip doanh nghiep Thud thu nhAp ca nhan 36.708.750 270.226.104 (107.642.404) 199.292.450 Thud nha dAt 42.997.878 (42.997.878) Cac thus Ichic 3.000.000 3.000.000 (6.000.000) Cting 39.708.750 316.223.982 (156.640.282) 199.292.450

Thud thu nh4p doanh nghifp A C8ng ty phai n0p thue thu nhAp doanh nghiep cho cac khoin thu nhAp tinh thue yen thud suat

20%.

Thud thu nhAp doanh nghiep phai n0p dtrqc du tinh nhu sau: Nam nay

(32.119.772.995) Nam trtthc

(19.206.948.942) TOng lqi nhuAn ke toan truck thue Cac khoin dieu chinh tang, giam lqi nhuAn ke toin a )(AC djnh lqi nhuA'n chju thue thu nhAp doanh nghiep: - Cac khoim dieu chinh tang 3.172.800 24.971.200 - Cie khoan dieu chinh giam Thu nhAp tinh thue (32.116.600.195) (19.181.977.742) Thus suit thus thu nhAp doanh nghiep 20% 20% Thud thu nh(ip doanh nghi?p phai n0p

Thud nhd ifat Thud nha dit dtrqc n0p theo thong bao cua ca quan thue.

Cdc loci thui khdc C6ng ty ke khai va n0p theo qui djnh.

Ban thuyit minh nay la mot ph4n hop thank va pheii elupw dpc ding vet Rao cc o tat chfnh ZO

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C6NG TY CO PHAN SAI GoN KIM CU'O'NG Dia chi: 181-183-185 TrIn Hung Dao, phlanig C8 Giang, Qu'an 1, TP. H6 CM Minh BAO CAO TAI CHfNH Cho nam tai chinh kit tit& ngay 31 thing 12 nam 2016 Ban thuyit minh Bio cio tai chinh (flip then)

10. Cic khoan phai tra, phai nUp ngin ban khic

Fluff tra cdc ben lien quan C8ng ty CO phin Tap doan Phit trien Ha tang va Bit O

, dung san ViUt Nam — An cho COng ty

hoot d'Ong COng ty CO phin Diu to Phit trien Ha tang va Bit dOng san Sai Gan Star — Ung von cho Ging ty hog dung Phdi tra khdc Kinh phi c8ng doan gong

7 TNHH MTV yang bac Di quy Sai Gen —

ling von cho Cong ty hoat dOng Cong ty CO phin Diu to Kim Cuang Xanh — Ung von cho Cong ty hoat Ong Cong ty CO phin Diu to Kim Ctrcmg Xanh — Gop An nhtmg chua hoan tit thu tic Ba Lim Thj Hoa — Ong von cho Cling ty hog Ong Quy dio tao va giai quyOt vi0c lam cho ngtroi co dit bi thu hOi khi thuc hiUn dv an Cic khan phii tra ngin han khac Cong

SO civil ram 20.913.130.000

10.913.130.000

10.000.000.000 3.888.565.870

2.000.000.000

1.888.565.870

24.801.695.870

SO din nam 10.913.130.000

10.913.130.000

47.286.073.670 13.734.000

2.000.000.000

1.000.000.000

41.382.620.000

1.000.000.000

1.888.565.870 1.153.800

58.199.203.670

(l) SO ti&I can phai dong gop vao "Quy 156 — Quy dao tao vi giai quyet viic lam cho ngtrai co dit bj thu hOi khi thvc hien du an" dm UY ban nhin din TP. HO Chi Mirth.

11. Viin chili se. hiku 1 11a. Bang tltii chilu Min Ong cda von chti haw

VOn din ttr dm chit s& hen

Lqi nhOn chua phin phOi Cing

SO du du nam truck 586.173.750.000 (152.349.842.558) 433.823.907.442 Lqi nhuan trong nam truck (19.206.948.942) (19.206.948.942) SO dtr cuOi nam truck 586.173.750.000 (171.556.791.500) 414.616.958.500

SO du diu nam nay 586.173.750.000 (171.556.791.500) 414.616.958 .500 Lqi nhuin trong nam nay (32.119.772.995) (32.119.772.995) SO du cuOi nam nay 586.173.750.000 (203.676.564.495) 382.497.185.505

lib. chi tilt van Op cua chti sd• hfru SO cuOi nam SS dill n6m

Cong ty Diu to Tai chink Nha nu& TP. HO Chi Minh 234.469.500.000 234.469.500.000 COng ty CO phin Tip doan Phit trien Ha tang va Bit dOng san ViUt Nam 105.511.270.000 293.086.870.0 00 CEng ty co phin dau to Kim Cucmg Xanh 58.617.380.0 00 Cling ty Co phin Diu to Phit trien Ha Ling va Bit dUng san Sai Gan Star 246.192.980.000 •••

ging 586.173.750.000 586.173.750.000

21 Ban thuyit minh nay la mOt b¢ ph4n hqp thanh va phcii thr9r 119c citng vai Belo ccio tat chinh

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CONG TY C6 PHAN SAI GoN KIM CIIIO'NG Dja chi: 181-183-185 Tran Flung Dao, phuarrig Co Giang, QuOn 1, TP. H6 CM Minh BAO CAO TA1CHNH Cho ram tai chinh kit thic ngiy 31 thing 12 !lam 2016 Bin thuyit minh Bao cio tai chinh theo)

Theo thong bio s6 01/2016/TB/SGKC ngay 18 thing 3 am 2016 dm Cong ty gfri Sa Ke hoach va Dau tur TP. HO Chi Minh, °Ong ty CO phin Tip down Phit trien Ha tang va Bit dOng san Viet Nam di chuyen nhugn4 mOt phin von va Cong 7 Co phin Diu tu. Kim Cuing Xanh chuyen nhuvng town bO phin von cho Cong ty CO phan Diu to Phit trien Ha tang va Bit dOng sin Sai G6n Star.

11c. Co phi& SO cuoi nam SO din nam

S6 lucmg c6 phieu dangkSt phit hanh 58.617.375 58.617.375 SO Itrgng c6 phieu a phat hanh 58.617.375 58.617.375 - Co phieu pho thong 58.61 7.3 75 58.61 7.3 75 - Co phiiu uu deli S6 Itrcmg c6 phieu dirge mua loi - Co philu pho thOng - a I, phiiu uu deli S6 itrcmg co phieu dang Itru hanh 58.617.375 58.617.375 - Co phi& plui thong 58.61 7.3 75 58.61 7.3 75 - Co phieu uu deli

Menh gia co phieu dang luu hanh: 10.000 VND.

VI. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BAO CAO KET QUA HOAT BONG KINH DOANH

1. Doanh thu ban hang va cung cap djch vu la. Tjng doanh thu

Doanh thu cho thue mat bin, cho thue bien quang cio.

1 b. Doanh thu ban hang va cung dip dich vu cho cdc ben lien quan Cong ty khong phat sinh giao djch bin hang va cung cap djch vu cho cac ben lien quan.

12. Clic khoan gram trir doanh thu Giim gia djch vu cho thue.

3. Doanh thu ho4t d§ng tai chinh

Nam nay Nam tr iro'c Lai tien gill ngan hang 225.667.137 10.053.973.532 Lai chenh Lech tS, gia phat sinh 563.040 Cong 225.667.137 10.054.536.572

4. Chi phi quail 1y doanh nghib

Nam nay Nam trulfrc Chi phi cho nhan vien 3.177.586.197 1.728.055.869 Chi phi dO dfing van phang 62.135.452 45.248 .23 2 Chi phi khiu hao tai san co djnh 5.071.659.396 5.060.545.726 Thue, phi, le phi 2.390.880 53.046.125 Chi phi phan b6 tin thui dAt 21.624.797.451 21.624.797.451 Chi phi thue van phang 1.415.783.100 855.467.954 Chi phi djch vy mua ngoai khac 1.045.680.698 219.934.548 Chi phi Ichic 197.430.136 101.662.33 4 Cong 32.597.463.310 29.688.758.239

22 Ban thuyit minh nay la mot b(5 ph4n hop thanh va phai dupe doc cling voi Belo cho tat chinh I, 1

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CoNG lY Co PHAN SAI GUN KIM CU'aNG Dia chi: 181-183-185 Tran Hung Dao, phut/11g Co Giang, Quart 1, TP.H.8 Chi Minh BAO CAO TAI CHINH Cho nam tai chinh kit thtic nay 31 thing 12 nam 2016 Ban thuyit minh cao chinh (tiep theo)

5. Lai co. ban/suy giam teen co phieu Sa. Lai co. bdn/suy gicim tren philu

Lqi nhu#n toin sau thu thu nhAp doanh Nam nay Nam truirc

nghiep (32.119.772.995) (19.206.948.942) Cac khoan dieu chinh tang, giam Iqi nhuAn ke toan de xac djnh lqi nhuan phan be cho c6 eking so hail phieu thong Lqi nhuAn phan cho dong so tau phieu

thong (32.119.772.995) (19.206.948.942) CO phieu pine thong dang luu hanh binh quan trong nam 58.617.375 58.617.375 Lai co. ban/suy giant teen co phieu (548) (328)

Sb. Thong tin khdc Nhtr da trinh bay tai thuyet minh V11.2, tronf nam Can ty da dieu chinh lieu lien quan den

A viec phan be tin thue dAt tra truck va trich bo sung chi phi lchau hao gift trj thtrong quyin dAt thue tir atm 2011 den nam 2015. Viet dieu chinh nay lam cho lqi nhuAn sau thus china phan phei nam trtrac giam di met khoan la 26.640.187.825 VND, do do cho lai co, ban/suy giam ten co phieu nam trtrot giam tit 127 VND xueng con (328) VND.

6. Nam tru*c

1.728.055.869 5.060.545.726 1.075.40,, 02

21.824.75 , 2, 29.688.758 lit

VII.

1. Giao djch voi cac ben lien quan Giao djch vai cac thank vien qudn lf) chic cltjt va cac cd nhir'n c6 lien quan Cac ben lien quan vOi Cong ty bao g6m: cac thanh vien quan IS, chit chet, cac ca nhan co lien quan voi cac thanh vien quan 1S, chit chet va cac ben lien quan khic.

lb. Giao dick va so du. viri cac thank vien qudn ly chti chOt va cdc ca nhan a lien quan voi cdc thanh vien quan ly cha chnt Cac thanh vien quan ly chic chet gem: cac thanh vien Hei deng quan trj va cac thanh vien Ban dieu hanh (Ban Tong Giam thic va Ice toin truong). Cac ca nhan có lien quan voi cac thinh vien quan IS, chit chet la cac thanh vien mat thiet trong gia dinh cac thanh vien quan 1S, chit chef.

Cong ty khang phat sinh giao djch ban hang va cung cap djch v i ding nhtr cac giao djch khic vori cac thanh vien quan ly chi' chOt va cac ca nhan co lien quan veri cac thanh vien quan ly chi, chOt.

Cong nq voi cdc thank vien quern 1;1 chic chat va cdc ca nhan co lien quan vai cdc thanh vier: quan ly chzi ch6t Cong nq vbi cac thanh vien quan 15, chit chet va cac ca nhan co lien quan vbi cac thanh vien quail ly chtl chet duqc trinh bay tai thuyet minh s6 V.3a.

Chi phi san xuilt kinh doanh theo yeu to Nam nay

Chi phi nhan cong 3.177.586.197 Chi phi khAu hao di san co djnh 5.071.659.396 Chi phi djch vu mua ngoai 2.461.463.798 Chi phi khic 21.886.753.919 Cong 32.597.463310

NHUNG THONG TIN KHAC

\

23 Ban thuyit minh nay la mdt bb phdn hop thimh va phai duor (Ix ding vdi ado cdo tai chinh

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9'

CONG TY CO PHAN SAI GON KIM CU(YNG Dia chi: 181-183-185 Tran Hung Dao, phutmg Co Giang, Quail 1, TP. H6 Chi Minh BAO CAO TAI CHINH Cho nam tat chinh kat thtic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh theo)

Thu nhap cua cac thanh vien quern ly chit chat Nam nay Nam truec

Tien luong 2.181.041.667 1.260.000.000 Phu cap 96.228.750 97.002.528 Tien thireng 305.000.000 105.000.000 Ceng 2.582.270.417 1.462.002.528

lb. Giao dich va so dtr cac ben lien quan khdc Cac ben lien quan khac veri Cong ty gem: Ben lien Tian Cong ty Dau to TAi chinh Nha nu& TP. Ho Chi Minh Cong ty Co phAn Tap doan Phat trien Ha tang va,BAt &Ong san Viet Nam Cong ty phan Dau Phat trier' Ha tang va Bat deng san Sai Gen Star

Mei quan he Co dong gap yen Co (long Op van Co (long Op yen

Giao dich veri cac ben lien quan khac CO9 ty khorip phat sinh giao dich vbi cac ben lien quan ngoai Cong ty Co phan Dau to Phat trien Ha tang va Bat deng san Sai Gen Star . Giao djch phat sinh trong nam vai C6ng ty Co phan Dan to Phat trien Ha tang va Bat deng san Sai Gen Star chi co giao djch ye nhan tien Ung von cho Cong ty hoat deng vai so tien la 10.000.000.000 VND (nam truck khong c6 giao djch phat sinh).

Cong nq vai cac ben lien quan khcic Cong no' vbi cac ben lien quan khac dtrec trinh bay tai thuyet minh se V.10.

2. St, lieu so sanh Cong ty ghi nhan .chi phi lucmg nhan vien du an nam 2009 va 2010 vac kat qua kinh doanh cita kj, phat sinh tong so tien la 1.120.592.708 VND thay vi phai phan anh tai khoan muc "Dau tu xay dung ca ban de dang".

Cong ty trinh bay chi phi thiet ke va chi phi bei thuerng giai phong mat bang cho tea thap SJC tai khoan muc "Chi phi tra twee dai han" thay vi phai trinh bay tai khoan muc "Dau to xay dung ca ban db dang" vai so tien IA 87.292.925.686 VND.

Cong ty trinh bay chi phi thiet ke ban dAu dm du an tea thap SJC tai khoan muc "Dau tu xasy dung ca ban der dang" thay vi phai ghi nhan vao kat qua kinh doanh cua kj, phat sinh do phtrorng an thiet ke nay khong &sac sir dung va der cluvc thay the bang phtrang an thiet ke mei vai se tien la 20.934.466.793 VND.

Cong ty chtra phan be tien thue dAt tra truck (three quy d6i tir chi phi den bu, giai ph6ng in 4t bang vai tong se tien IA 212.643.841.600 VND de can trir vbi tien thue &At trong thai gian 9 na.m 10 thang clAu tien dm tong thai gian thue dat) vbi so phan be hand nam la 21.624.797.451 VI ID trong khoang thai gian tir nam 2011 den nam 2015 va so phan be lay ke trong thai gian nay là 106.321.920.801 VND.

Tir nam 2011 den nam 2015, Cong ty ding chua khau hao giA trj thuang quyen dat thue vrn so khau hao hang nam la 5.015.390.374 VND va so khau hao lay ke trong thai gian nay I 24.659.002.672 VND.

Do anh hueng cua cac van de neu tren lam cho lei nhuan sau thue chua phan phai caa nam tnrc-3-c bj ghi nhan thieu se tien tuang ting IA 26.640.187.825 VND.

24 Ban thuyit minh nay la mat be; phan hap thanh va phai &tar dcc ming vai Bao ccio tai chinh

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CONG TY Co' PHAN SAI GoN KIM CU'O'NG Dja chi: 181-183-185 Iran Htmg Dao, phutmg C8 Giang, Quan 1, TP. Chf Minh BAO CAO TAI CHINH Cho ram tai chinh kit thfic ngay 31 thang 12 !tam 2016 Ban thuyit minh Bin cao tai chfnh (flip theo)

Anh huang cua viec dieu chinh

Bang can et& ki loan

nay den so lieu so sinh tren Bio cio tai chinh nhu sau: SO lieu tnrerc SO lieu sau

Ma so dieu chinh Cic dieu chinh dieu chinh

Tai san dai han 200 574.159.727.008 (150.794.797.558) 423.364.929.450 Tai san co djnh 220 234.563.757.023 (24.659.002.672) 209.904.754.351 Tai san co djnh vo hinh 227 234.469.500.000 (24.659.002.672) 209.810.497.328 Gii trj hao mon lily ke 229 (24.659.002.672) (24.659.002.672) Tai san dor dang dai han 240 39.300.766.270 67.479.051.601 106.779.817.871 Chi phi )(ay dIrng ca bin der dang 242 39.300.766.270 67.479.051.601 106.779.817.871 Tai san dai han khic 260 300.136.945.615 (193.614.846.487) 106.522.099.128 Chi phi tra truerc dai han 261 300.136.945.615 (193.614.846.487) 106.522.099.128 TOng cOng tai san 270 623.690.668.478 (150.794.797.558) 472.895.870.920 VOn cha so hay 400 565.411.756.058 (150.794.797.558) 414.616.958.500 VOn chu sa him 410 565.411.756.058 (150.794.797.558) 414.616.958.500 Lqi nhuan sau thue chua phan phoi 421 (20.761.993.942) (150.794.797.558) (171.556.791.500) Lqi nhuan sau thue chua phan phoi lay ke den cuOi ky truac 421a (28.195.232.825) (124.154.609.733) (152.349.842.558) Lqi nhuan sau thue chua phan phOi kk nay 421b 7.433.238.883 (26.640.187.825) (19.206.948.942) Tong cOng nguOn von 440 623.690.668.478 (150.794.797.558) 472.895.870.920 Bdo cdo kit qua hogt .1445

(Ong kink doanh Chi phi quin 1y doanh nghiep Lqi nhuan thuen tir hoat

11 3.048.570.414 26.640.187.825 29.688.758.239

oNC Nlfl OANI

dOng kinh doanh 30 7.433.238.883 (26.640.187.825) (19.206.948.942) 81 TOng lqi nhuan ke toin tuft thue 50 7.433.238.883 (26.640.187.825) (19.206.948.942) 1.11P awe Lqi nhuan sau thue thu nhap doanh nghiep 60 7.433.238.883 (26.640.187.825) (19.206.948.942) Lai ca bin tren co phieu 70 127 (455) (328) Lai suy giim ten co phieu 71 127 (455) (328) Bdo cdo btu chuyin tiin tg Lqi nhuan truac thue 01 7.433.238.883 (26.640.187.825) (19.206.948.942) Khau hao tai san co djnh va bat dOng san dau tu. 02 45.155.352 5.015.390.374 5.060.545.726 Lqi nhuan tir hoat dOng kinh doanh truac thay dOi von luu dOng 08 (2.367.185.244) (21.624.797.451) (23.991.982.695) Ting, giam chi phi tri truac 12 (1.098.185.247) 21.624.797.451 20.526.612.204

Ban thuyet minh nay is m41 NS phein hpp thank va phtii eltrym el9c cling voi Belo cdo tai chinh 25

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o Chi Minh, ngiy 15 thing 3 nam 2017

ONG TY 6 PHA

SA1G

414, Nguyen Dinh Khoi Tam Ke toin trithng

Ph6 TOng Gisim thic TrAn Kim Thfiy Nguiri 1,ap bieu

CONG TY co PHAN SAX GoN KIM WONG Dia chi: 181-183-185 Trail' Hung Dao, phtromg C6 Giang, QuAn 1, TP. H6 Chf Minh BAO CAO TAI CHNH Cho nam tai chinh kit thfic ngay 31 dicing 12 nam 2016 Ban thuyit minh Bao cao tai chinh (tie') theo)

3. Cie su 'den phit sinh sau ngiy ket thic nam tai chinh KhOng c6 si,r ki'en trong yeu nao phit sinh sau ngiy ket th(ic nam tai chinh yeu cAu phii dieu chinh se lieu hoac congb6 tren Bio cio tai chinh.

1 1 1 1

.1

11

Ban thuyit minh nay la nOt b(3 plu)n kip thanh wi pluii thew (19c cling vbi Bao cdo tai chinh 26