iJy BAN CHUNG KHoANNHA vA Kinh gm: -Vyban Chung …

S6: IKX/2018/CV-TGD-VCRJSC

CQNG HOA :xAHQI CHU NGHiA VI¥T NAMDQcl,p - TV do - Hgnh phuc

-----------~ ~ ~----------Ha N(Ji,ngayjj, thang 8nam 2018

CONG TY CO pHAN VINCOM RETAIL-----------~ ~ ~----------

CONG BO THONG TIN TREN CONG THONG TIN DI¥N TU CVAiJy BANCHUNG KHoAN NHANU'OC vA SGDCK TPHCM

Kinh gm: - Vy ban Chung khoan Nha nllO'c_Sir Giao djch Chung khoan TP. HAChi Minh

Cong ty:Ma clurng khoan:

CONG TY CO PHAN VINCOM RETAIL ("Cong ty")

VREDia chi tru sa chinh: S6 7, duong B~ng Lang 1, khu do thi sinh thai Vinhomes Riverside, phuongVi~t Hung, qu~n Long Bien, Thanh ph6 Ha NQiDien thoai: (84 24) 3974 9999

Fax: (8424) 3974 8888Ngiroi thuc hien cong b6 thong tin: TrAnMai Hoa - T6ng Giam d6cLoai thong tin cong b6: 0 24 gio 0 72 gic 0 b~t thuong 0 thee yeu cAu 0 dinh kyNQidung thong tin cong b6: Bao cao tai chinh 6 thang nam 2018 da dllQ'Csoat xetThong tin nay duQ'ccong b6 tren trang thong tin di~n tu cua Cong ty: http://ir.vincom.com.vn vaongay .... ./8/2018.Chung toi xin cam k~t cac thong tin cong b6 tren day la dung su th~t va hoan toan chiu trach nhiemtnroc phap lu~t v€ nQidung cac thong tin da cong b6.

DAI DIEN THEO PHAP LuAT CV. . . TY

Nai nht;in:- Nhutren

Luu VP.

Cong ty ca phin Vincom Retailva cac cong ty con

Bao cao tai chfnh h<JPnhlit giira nien dQcho ky sau thang kSt tlnic ngay

30 thang 6 nam 2018

Cong ty ca ph in Vincom RetailThong tin v~ Cong ty

GiAy Chung nh~n Dang kyDoanh nghi~p sA 0105850244 ngay 11 thang 4 nam 2012

Giay Chung nhan Dang ky Doanh nghiep ella C6ng ty da ducc di~uchinh nhieu lAn,IAndi~u chinh gAnnhftt la ngay 11 thang 7 nam 2018.GifryChung nh~n Dang ky Doanh nghiep cua C6ng ty do SaK~ hoachva DAu nr Thanh ph6 Ha NQi cAp.

HQi dAng Quan tr] Ba Thai Thi Thanh Hili

Ba Mai Thu TMy

Ba Duong Thi Mai Hoa

Ba TrAnMai HoaBa Nguyen Thi DiuBaLe Mai LanOng Jeffrey David PerlmanOng Timothy J. DalyOng Brett KrauseOng Phan Thanh Son

Ban Giam dAc Ba TrAnMai HoaNguyen Anh Dung

Ba TrAn Thu Hi~n

Ba Nguy~n Thi Thu Ha

Ba Ph~m NgQc Thoa

CM tich(t11ngay 7 thang 6 nam 2018)Thanh vien(t11ngay 7 thang 6 nam 2018)Chu tich(tir ngay 9 thang 3 nam 2018,d~n ngay 7 thang 6 nam 2018)Chu tich(d~n ngay 9 thang 3 nam 2018)Thanh vienThanh vienThanh vienThanh vienThanh vienThanh vienThanh vien

T6ng Giam d6cPh6 T6ng Giarn d6c(t11ngay 26 thang 6 nam 2018)Ph6 T6ng Giam d6c(tir ngay 30 thang 3 nam 2018)Ph6 T6ng Giam d6c(d~n ngay 30 thang 3 nam 2018)Giam d6c Tai chfnh

Cong ty C6 ph in Vincom RetailThong tin v~Cong ty (ti~p theo)

Ban Ki~m soat Ba D6 Thi Quynh TrangBa Nguyen Thu PhuongBa TrAnThanh Tam

Truong banThanh vienThanh vien

Try SO' dang ky S6 7, Duong Bang Lang 1,Khu do thi sinh thai Vinhomes RiversidePhuong Viet Hung, Quan Long BienThanh ph6 Ha NQiVi~t Nam

Cong ty ki~m toan C6ng ty TNHH KPMGVi~t Nam

2

Cong ty cA ph in Vincom Retail va cac cong ty conBao cao cua Ban Giam dac (Ban Giam d6e Cong ty C6 phan Vineorn Retail (HCong ty") trinh bay bao cao nay va bao cao taichinh hop nhAt gitra nien dQ dinh kern cua Cong ty va cac cong ty con eho ky sau thang k~t thucngay 30 thang 6 nam 2018.

Ban Giam d6e Cong ty chin trach nhiern I~p va trinh bay trung thtrc va hop 19 bao cao tai chinhhop nhftt gifra nien dQcua Cong ty va cac cong ty con thea cac Chuan rmrc K~ toan Vi~t Narn, Ch~dQK~ toan Doanh nghiep Vi~t Narn va cac quy dinh phap 19e6 lien quan d~n viec I~p va trinh baybao cao tai ehfnh gitra nien dQ. Theo 9 ki~n cua Ban Giam d6e Cong ty:

(a) bao cao tai ehinh hqp nhftt giii'a nien dQ duge trlnh bay tiT trang 6 d~n trang 68 dii phan anhtrung th\fe va hqp 19tinh hinh tm ehinh hqp nhftt eua Cong ty va cae eong ty con t~i ngay 30thang 6 narn 2018, k~t qua ho~t dQng kinh doanh hqp nhftt va lUll ehuy~n ti~n t~ hqp nhftteua Cong ty va cae eong ty con eho kY sau thang k~t thUe eung ngay phu hqp V01 cae Chu~rn\fe K~ toan Vi~t Narn, Ch~ dQK~ toan Doanh nghi~p Vi~t Narn va cae quy dinh phap 19e6lien quan d~n vi~e I~p va trlnh bay bao eao tai ehinh giii'a nien dQ; va

(b) t~i ngay I~p bao eao nay, khong e619 do gi d~ Ban Giarn d6e Cong ty eho r~ng Cong ty vacae eong ty con se khong th~ thanh toan cae khoan ng phai tra khi d~n h~n.

T~ ngay I~p bao eao nay, Ban Giarn d6e Cong ty dii phe duy~t phat hanh bao eao tai ehinh hqpnhftt gifra nien dQ dinh kern.

Ha NQi, ngay 29 thang 8 narn 2018

3

KPMG Limited Branch10th Floor, SunWah Tower115 Nguyen Hue Street, Ben NgheWardDistrict 1, Ho Chi Minh City, Vietnam+84 (28) 3821 9266 I kpmg.com.vn

BAO CAO SOAT XET THONG TIN TAl CHINH GllrA NIEN eoKinh giri cac C6 dongCong ty C6 phan Vincom Retail

Chung toi da soat xet bao cao tai chfnh hop nhat giCranien dOdfnh kern cua Congty Co phan Vincom Retail ("Cong ty") va cac cong ty con, bao gam bang can doi k~toan hop nhat tai ngay 30 thanq 6 narn2018, bao cao k~t qua hoat dong kinh doanhhop nhflt va bao cao luu chuyen tiemte hop nhat cho ky sau thanq k~t thuc cunqngay va cac thuyet minh kern theo dU'Q'cBan Giarn doc Cong ty pM duyet phathanh nqay 29 thanq 8 nam 2018, dU'Q'ctrlnh bay tLl'trang 6 d~n trang 68.

Trachnhi~mcuaBan Giam d6c

Ban Giarn doc Cong ty chiu trach nhiern lap va trlnh bay trung thuc va hop Iy baocao tai chfnh hQ'pnhflt giCranien do nay theo cac Chu~n ml,l'CK~ toan Viet Nam,Ch~ do K~ toan Doanh nghiep Viet Nam va cac quy dinh phap Iy c6 lien quan d~nviec I$p va trlnh bay bao cao tai chfnh giCranien do, va chiu trach nhiem ve kiemsoat noi bo ma Ban Giam doc xac dinh la can thi~t de dam bao viec I$p bao cao taichfnh hQ'pnhflt giCranien do khong c6 sai s6t trong y~u do gian I$n hay nham Ian.

Trach nhi~mcua ki~mtoan vien

Trach nhiem cua chung toi la dU'ara k~t lu$n ve bao cao tai chfnh hQ'pnhflt giCranien dOnay dl,l'atren k~t qua soat xet cua chung toi. Chung toi da thl,l'chien congviec soat xet theo Chu~n ml,l'CViet Nam ve hQ'pdong dich Vl,lsoat xet so 2410 -Soat xet thOngtin tai chfnh giCranien dOdo kiem toan vien doc I$p cua dO'nvi thl,l'chien.

Cong viec soat xet thong tin tai chfnh giCranien dObao gam viec thl,l'chien cac cuocph6ng vfln, chu y~u la ph6ng vfln nhCrngngU'6'ichiu trach nhiem ve cac vfln de taichfnh k~ toan, va thl,l'c hien thu tl,lCphan tfch va cac thu tl,lCsoat xet khac. Motcuoc soat xet ve cO'ban c6 phc;lmvi hep hO'nmot cuoc kiem toan dU'Q'cthl,l'chientheo cac Chu~n ml,l'CKiem toan Viet Nam va do v$y khong cho phep chung toi d<;ltdU'Q'cSl,l'dam bao rang chung toi se nh$n bi~t dU'Q'ctflt ca cac vfln de trong y~u c6the dU'Q'Cphat hien trong mot cuoc kiem toano Theo d6, chung toi khOngdU'ara yki~n kiem toano

KPMG Limited Branch in Ho Chi Minh City, a branch of KPMG Limited,a Vietnamese one member limited liability company and a member firm ofthe KPMG network of independent member firms affiliated ..;th KPMGInternational Cooperative ("KPMG International"), a Swiss entity.

4

K~t lu~n ella ki~mtoan vien

Can C(J'tren ket qua soat xet cua chunq toi, chunq toi khong thay co van de gl khienchunq toi cho rang bao cao tal chfnh hop nhat giCra nien do dfnh kern da khongphan anh trung thuc va hop Iy, tren cac khfa canh tronq yeu, tlnh hlnh tai chfnh hopnhat cua Cong ty Co phan Vincom Retail va cac cong ty con tal ngay 30 thanq 6narn 2018, ket qua heat dong kinh doanh hop nhat va luu chuyen tien te hop nhatcho ky sau thanq ket thuc cunq ngay, phu hop vai cac Chuan rnuc Ke toan VietNam, Che do Ke toan Doanh nghiep Viet Nam va cac quy dinh phap Iy co lien quanden viec I~p va trlnh bay bao cao tai chfnh giCra nien do.

VAn d~ khse

Cac bao cao tai chfnh hqp nhat cua Cong ty va cac cong ty con cho nam va ky sauthang ket thuc ngay 31 thang 12 nam 2017 va ngay 30 thang 6 nam 2017 tU'O'ng(J'ng dU'qc ki~m toan va soat xet bai mot cong ty ki~m toan khac va cong ty ki~mtoan nay da dU'a ra y kien va ket lu~n chap nh~n toan phan doi vai cac bao cao taichfnh nay trong bao cao ki~m toan ngay 10 thang 4 nam 2018 va bao cao soat xetngay 19 thang 9 nam 2017.

Chi nhanh Cong ty TNHH KPMG t'lli Thanh phi» He, Chi Minh

Nguyen Anh TuanGiay Ch(J'ng nh~n Dang ky Hanh ngheKi~m toan so 0436-2018-007-1

5

9~,?u9fJU?!UV.1Jpj191Jud61J1JuJ1J:J!,?1op:Jopqmp1Ju'?1Jld61JutJ1Jd9q'?lW?)/1JuJfJ1JU!W11~n1Jl:JPJ

L68"~£~"£8£"0£~"~l~t"~16"ZLI"L99"t91~~I:Jylp{uuqu¥~uuas~~.Lt£CtZO"09I"Zt£L"tZ~"6~I"Z£~Ioonu~qN

nqi~~qd:Jylp{u~olp{:Jy:J~A~nq.L~8C69t"L6Z"~ZI~~6"861"£It"£ZIZ~Innnwlp{oonp~Ulll1'1~~!JlY!~~nq.LLtC£l8"18CLt£8~£"I9t"IZ£"t~t(1'1)IZI~IueqUll~Uoonn~lljqd~qJ£9rttS°ZZ9°S000986tOOOrL90°LtrSOSI~~lpfuuquy~uuvs~.L

(0IL"£t£"06Z"9Z)(6£8"£1t"8£t"L£)6tlolp{U?l~u~qy~~Ul~~~~uqqdnaL89"~£t"686"Zt8"I6t8"909"~I~"I££"ZItIolp{u9l~u~HLL6°1600669°918°10100£6rLLOOt6Z0ZSIOtlOlpf'UVl~U~H

(91£"LL£"£18"69)(01£"6t6"£60"Lt)tlL£I~qp9lp{nql~~qdu~olp{:Jy:J~uqqd»o

lZO"96C6t~"£998Z0"991"Lt6"Ott(1'1)£19£1:Jylp{usqull~unqi~~qd000"000"009"£I9"ZZI~£1A1'1Aoq~?Anqi~~qdZZ8"11~"Z££"LLZ£L£"ZOZ"t60"16ZIIZ£1uyq!-Qn~uoqoaonn~l.LO£O"9£O"t£8"L9~0£8"L£6"IZl"ttt011£1~u~qq:Jylp{1'1l):Jnql!~qdLSs0996°Z0soZS00tlZ6°9S£069006uolonuuquy~uoql"qduV0lpf;)~J

I9C9t~"181"09999"6Z9"Z86"tl6£ZIuaqoppA~~Uu~p.u~~urgurun~G19L"9tS018r09999°6Z9°Z86°tlOUuuquy~uqUJ1l;)~lniova

OOO"OOO"OOO"OL~tZ8"£OO"89~"69LZllU?9~uonp~UOfllu~olp{:JYJ188"I£Z"6Z~"1~8It6"L9t"£ICZ9L111U~!.L188°1£z06ZS01ZtOlS9L"ILtOI8zoZ£sol8onU~!l~u.onp~u.onluvoqJf;)~;)~Au~u ,,

6££0189°S£s09s£on098°1SL°LLtOLUOOl001(OSI+Otl+on+OU+on=001)uuquy~uuvs!~.L

NYSlV.L

aNAaNAqU!Wos 'I~810Z/1/1810Z/9/0£l~AOq.L~w~"(1JuJ1J:J!'?.L9f1v~:JplOZ/Z[/ZZ~,?2u;.J.LfI-JJ/plOZ/ZOZ9sm2ulJ1J.Loa1Jl1Ju,?1JuVfI)

NWNa-810a:o¥w810'ZW~U9~uyqlOfA~~U!Bll~qudOquYOl~~WPU~;)~u,a:

,/UO;)Al~u~p;)Y;)~AUBllllIWO;)U!AuVqd?:JAl~uQ;) rr..

LA'lU91'U?!Up{J!8IplfudOlflfUJlfJ!'llOPJopqmplfU'llfldouu[Jlfd9q'llW~)/lfUJplfU!WIfAnlflJPJ

6Lrs£o·L£z·££r8£tt8·SPO·S£Z·L80·9£OLZ(ooz+001=OLZ)NYSIY.L~NQ.L

S;vZ066t:'S;v6°1S;S;1V9°Z99°£S;9°S;1S;£Z69Z~~w~u.onql~ql!D'loo(r()()()°000°a£0000000000008L179189Z::>Ylpfu~q~~Puvs~~.L81CS;£zo088°£ltVZ098S;°S;9C81ZZZ9Z~~lugoqdyqunql~nqluvs~~.L£IC£lzoZ8£ov6£098°861°Z6£099£(q)IZ19Zuaq~~PoonnVJljqd~qJ9L9·8P6·LOZ·L8Z·1SPL·LPP·U8·8L£·109Z;}Y'PIuuq~Pu's~.L

000°000°000°0£8°1000°000°000°0£8°16S;S;ZuaqoypA~~Uu~p.o~~urgurun~G000·000·000·0£8·1000·000·000·0£8·1OSZuuq'~PqUJIl:>~.Ilin,G

£L9°608°011°08001avO61717°S;6£0901°1OZZvZ~uep-9PuVq.0::>~W\PA~Xjqd~qJ£L9·608·0U·080·1LZp·6PP·S6£·90rlOPZuuq~P~U8p-9Pu,s!~.L

(ZL[[LZOWt'-Ozez)(~60°[60°9[L°Z6L°Z)Z£Zf)/Ar!lU(/WOPlfj.JIP!!.)LL£0~L9°809°[ZL'zz~~£09800a~°frW°frZI£ZP!8u?An8NS09·£OP·SOZ·I0p·OZ09Z·S66·908·1PZ"U61O£Z.Illn,vu,s~u9PlVO

(Z~9°frZ[L£8°Zl)tssrtsztors:)6ZZf)/Ar!lU(/WOVlfj.JIP!!.)680°9f70°LLfr°9frfrf76°Z99°Lfr6°Lfr8ZZP!8u?An8NL£vo1Z£06£9°££68z011v09vS;°1£81azqUlqgAqU!Pg::>ues~~.L(09fr°fr[6°0~~08fr)(LZfr°9fr£06Z0°fr9)azf)/At!]U(/WOPlf!.JIP!!.)8~L°9frZ°fr6fr°~8[8aof76L°60£0~££ZZZP!8u?An8N86zoZ££0£v6°9£1118°Lvvo08ZolaL11ZZqUlqn.oqqU!Pg::>uvs~.LS£L·£S9·Z8S·0L100r6S8·9Z8·Z0£ozzqUIP9:>u's!~.L

1S;1"8£S;°v6S;°LZS;voZvS;°916°6(::»£191Z::>Ylpfuaq!~Pnql!VqdISr8£S·P6S·LZSP·ZPS·916·601Zuuq~Pnql~qdu'0'PI:>Y3

Ot8·£S£·10C9LL·PZt86·£6Z·LSC698·SZOOZ(09Z+OSZ+OPZ+O£Z+OZZ+OU=OOZ)uuq!~Pu's!~.L

aNAaNAqU!Wosy810ZIlIl810Zl9/0£l~Anq.L~w

(lfuJlfJ!'l.L9fIP!lJfrlOZlZlIZZA'l8uJ.LfI-LLlfrlOZlZOZ9sJ'lJ8ul}lf.Lo3lfllfu1?1fUPfI)NWNa-810an¥w

(oaqld~!l)810'lW!U9~uyqlOfA~~U!Ull~qudOqUYOl~~mpu~p~U'H•UO;)Al~u~p;)Y;)~AUBlallWO;)U!Au',qd9;)Al~U9;)

8AT?U<)1'U~!Uv.1J!8JpLfudOLfLfuJLf:J!T?Jop»opqVIpLfuT?LfJdOLfu[JLfd<)qT?lwi!'1LfuJpLfU!WJ?AnLfJ:JPJ

89£·OO8·S;LS;·Z990I"£S;9·LZ£·69ZZIt£V1l!Vqd!~[ugoqd~qunql?nq.LItI·66S;·ZZI"8S;I"£L£9·69Z·8L6·69CZ(q)O£8££u~q!~P

qUJq:J!~l~nqlou~An?!qdnu.L9I£·601"0£6·£Z9t6S;·ZU·6LZ·t99(q)6ZL££:Jytp[usq!~PV1l!VqdLLZ·909·89£·9S;S;£O·tOt·t£s;·tt(q)8Z9££~q!~PU~!qonqinnqonqlqu~oazorstrL66·006·£ZL£·6to·ozrSts·£o££uuq'~P.oN

tQS;.LS;I·968·ZtOS;·LS;I·968·ZZZ£!D[onqd'~W;>nqlU;}tp[£n()£S;t·Z6t·ZS;Z·6£S;t·Z6t·ZS;Z·61£IZ£uaqu¥~uV1l!Vqd~uqqdnaI9t·891"L89·S;I8·ZI£I·S;£8·8LO·8I(~)O£OZ£u~qUll~U

qUJq:J!~l~nql.ou~An~!qd!Y1.Lt66·009·8I9·66Z·I£ZO·9ZI·LZO·LOO·I(~)6Z61£:Jytp[uequ¥~uV1l!Vqd£80·S;OZ·6ZZ·1£IIS;·9S;8·U6·LZ(~)8Z81£usqu¥~uU~!qonqinnuonqiqu~oaS;It·06S;·L66·£IS;S;Z8·0£9·699·Lt9LZS;I£V1l!Vqdjqd!q=>6Z£·9S;6·9S;9·9££8·LS;S;·S;Lttit~ugpo~[!-9n~uV1l!VqdZZ1"Zt6·LL6·0IZS;8£·£S;9·6t9·t6I9Z£1£oonu~qN

dgu!¥qduvotp[:Jy:J~A~nq.L9ZCOtQ·8£S;·Z8I·ZIL£·L8t·£9CLZZ·ZS;ZZI£:J.QnJlu~pV1lanurwn~N89CS;60·I££·S;90·IIL£·£S;Ct£9·LtI"ItZII£uyq!-9n~uV1l!VqdSSS·6tz·ssrs£rsLOt·OSS·oZt·£sz·s01£uuqu~~U.oN

LS6·t9£·zsr6£0·n6LL"66S·0tS·l£S·S00£(0££+01£=00£)YlI.LIYHdON

NQANQfl!:>N

ONAONAqunuosy•S10Z/111SI0Z/9/0£l~Anq.L~W ,,;(LfuJLf:J!T?.1<)flmpnozauzzAT?8u

J.1fl-LLlfrlOZ/ZOZ9S.flJ8u(JLf.1o<JLfJLfuT?LfuVfl)NWNO-8108n¥w

(oaqld~n)810Zm!u9~uyqlOfA~~U!Ull,qudOquYOl~Jf!?Puy;)~u,a.UO;)Al~u~p;)Y;)~AH8lallmo;)u!AuVqd?:JAl~U9;) &r.

Cong ty ca phin Vincom Retail va cac cong ty conBing din d6i ki toan hQ'Pnhit t~i ngay 30 thang 6 nam 2018 (tiip theo)

Miu BOla - DNIHN(Ban hann theo ThOng tu s6 20212014!Tf-BTC

ngay 22/12/2014 cua B6 Ta; chin h)

Mil Thuyet 30/6/2018 111/2018sB minh VND VND

VON CHU SO HUU (400 = 410) 400 27.255.694.446.065 26.094.054.670.222

VAn chu sa hiiu 410 32 27.255.694.446.065 26.094.054.670.222V6n c6 phfut 411 33 19.010.787.330.000 19.010.787.330.000· C6phieu ph6 thong co quyJn

biiu quyit 411a 19.010.787.330.000 19.010.787.330.000Thang du v6n c6 phan 412 4.324.379.868.907 4.324.379.868.907Quy khac thuoc v6n chu sa htru 420 (58.419.891.967) (58.419.891.967)Loi nhuan sau thu~ chua phan ph6i 421 3.947.926.255.355 2.786.541.240.791

· LNST chua phdn ph6; lily ki dincu6; nam trutrc 421a 2.786.541.240.791 1.831.051.293.949

· LNST chua phdn ph6i kY nay/nam trutrc 42Jb 1.161.385.014.564 955.489.946.842

Loi Ich c6 dong khong kiem soat 429 31.020.883.770 30.766.122.491

TONG NGUON VON 440 36.087.235.045.844 38.133.237.035.179(440 = 300 + 400)

Ngay 29 thang 8 nam 2018

Nguoi l~p:

Nguyen Thanh Huyen Nguyen Thi Xuan NghiaKi todn Truong

Cdc thuyet minh dinh kern la b6 phdn h9'P thanli cua bdo cdo tai chinh h9P nhdt giiia nien d6 nay9

-------------------------------------------------------------------

OIA1?U9PU?!Uvm:J1pLfuMLfLfuJLf:J!1?1op:Jopqv~:JLfu1?Lf1MLfupud9q1?1W?'>flJuJPLfU!W1fAnLf1:JP;)

(ooqld~Jl~ue.ll~ues~uew)mOtLtOtI0000l"1£t8°Sa06£9°19l"109(ZS·IS•OS=09)

N(lN.L~nqlnnsutnqu..,0'1

(t9zo008°UL°6l'l)Zl'l°ZOs099s01ttZS!glu~oqN(lN.L~nql(q;)!..,oOnqd!q;)

6to°969°0Z6°9S1SSL"9Ss069s001£ttISqu~qU~!qN(lN.L~nql!qdN;)

6Z'l"OL£"£ZZOL£oolOtSOt9l"9WOtLtOIOS(Ot+O£=OS)

~nql;W.n.llu~Ol~)Jutnqu..,0'1

(LS6°SL6°S1s00Z)Z96°£oo£LSOZtOt(Z£•1£=Ot)

;}~q)J~u~p19oq;}~;}m,nbl~)I

SI9°!;I£OLt£09£SO!;°OOOOZtSOLZtZ£~ylplJqd!q;)I99°9££OSZS°!;IOLtOt£l°!;ICO!;ItI£~ylpld~qunql

9Sl"6t£"ZtL°LSoolSLsoO£oo£Ozol£tOlO£{(9Z+SZ)•tZ+(ZZ•IZ)+oz=Of}

qusopqU!)J~u~p19oq~luVnqlutnqu..,0'1

SZ!;O696°9600StIZ600ZtI"OtTO£IOt9Zd?!q;3uqunop61usnbjqd!q;)Slso£Z9°££9°tII60!;°tL9°!;96°£66£!;Z;3u~quyqjqd!q;)£9tOS!;£00LSO6£!;tZl~){u~HAl;3ug~;3UOll!1nu~qdL~6°1'1'£°8[~Ot9Z~t6°6Z[Lt[[£Z£Z'AVil!PIJLfd!Lf;):9P:Juo.lit!;6°6900St£OS6S!;OI°Ws09000Z£ZS£ZZqujqo~ljqd!q;)O£I"l£!;°6L6°06ZtOI"OSI"9!;tO£££L£IZqUJq~!~l;3ugplBOqnqiqunoa

£6soZZl"IL6°LS£olOStOILt06t6°£SsolOZ(U•01=OZ)d~~utnqu..,0'1

ZZsoZ66°666°St£01SS£oSZzoSSSo6LSo19f11u~q~u~qu9A~!~

SIL"SuoIL6°f£L'zS9s0669°tOSO£Oo£S£01(ZO•10=01)itAq;}!P

d,;}~un;}~A~u~qu~q~AuVnqlnqlqueo(l

S£ZOnqlqueop~.Ilw,~u,oq)J;}~;)

SILoSll"IL6°££LoZS9s0669°tOso££l"£Sf10itAq;}!Pd,;}~un;}~A~u~qu~qnqlqueo(l

(INA(INAqU!WosyLI0Z/9/0£SIOU9/0£l;}Anq.L~w y

A~~U;}9qll~)J~u~qln~s4)1

(LfUJLf:J!1?.198V~:JtlOZIUIUA1?:JU;).18-L1Jt[OZIZOZpsJlJ:JulJLf.1oaLf1Lfu1?Lfu(8)NHlN(I-em8n¥w

810Zm!u9~uyqlOfA~~U39-qll~1I~uyqlnys~1Ioq3l,qudOqqueopqUIll~ugplBOq,nbl~lI0Y30YH

U03Al~u~p3y3~Anelallm03uIAuVqd~;)Al~U9;)

Cong ty ca phin Vincom Retail va cac cong ty conBao cao k~t qua hoat d9ng kinh doanh hQ11nhit cho ky sau thang k~t thuc ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 02a - DNIHN(Ban hanli theo Thong tu 20212014/lT-BTC

ngay 22/12/2014 cua eo Tai chinh)

Mli Thuyetsa minh

Ky sau thang k~t thiic ngay30/6/2018 30/612017VND VND

LQi nhu~n sau thu~ TNDN(60 = 50 - 51- 52)(mang til trang trucrc sang)

Phan b6 cho:Chu sa hitu Cong tyC6 dong khong ki8m scat

60 1.161.639.775.843 1.100.014.474.444

6162

1.161.385.014.564254.761.279

1.099.936.684.29877.790.146

Llii tren c6 phi~u

Lai co ban tren c6 phieu 70 45 611 362


7Ngiroi

Nguyen Thanh Huyen NguySn Thi Xuan NghiaKi todn Truong

Cdc thuyet rninh dinh kern Lah(j phdn hap thanh cua baa cdo tai chinh h9']Jnhdt giiia nien d(j nay11

--------------------------- ----

ZIA1(Ur)pU?!Uv{!!2JplfUdoulfuJlf:J!1(Jop:Jopqv~:Jlfu1(lfJdOlfupudoq1(1Wi!'>/lfuJPlfU!WJrAnlfJ:JP:J

tSL°tZt066S0tfZOl8fOOZLtOLOso1I8OZqueopqupt

~u~Plimq~luVnqlu~!lu~Anq;)D.Il']

OOO·OOO·OOZ·Z£ I91quuopqUPI~u(>plTloq.Q.l~ylpJnqlU~!.L(~06·08Z·ZL6·90I)(6£6·PZ8·~£0·PI£)~Id(>u~pd~!q~uquuopdyqunql~n{u(~~O·L£~·686·~ZZ)(08L·Z6£·~LO·PZZ)PIVll~pAUA!~I'U~!.L

tlCZtZ019SoL9s01LSC689°8U'°8uol

096·IP8·~89·8(6PO·LZZ·££Z·9L)ZIooruiVlljqdrqo~u(>pU~!HP~9·160·£01·99Z(~LZ·~68·96C8L£)II~ylpJVll!Vqd'ou

~AVll!¥4duvolpJ~Y~~u(>pU~!s:(6~P·690·16I·LPZ)(Z9I·ILI·9Z~·88P)01olpJU?l~u~q~u(>pU~!H068·0£6·ZZZ·£~09·00C6PZ·L£Z60;)YlpJuvs!~l~A

nqi!VqduvolpJ~Y;)~u(>puV!H

699°Ltt°OtC9fsol8f9°Z8zoSZCtZ6°180~u~PD.Il(U?AJ?PAuql~u.gqu;)_q.ll.llquuopqupt~u~PlBOqmutnqu!»']

L~6·t17£·81~·t9Z~P6·6ZCLPCI£Z90nV!qd!Yllqu~qWqd~AAUAmljqd!q;)(PI6·0L£·99CL6I)(£8C06~·89C£££)~Orunvp~u(>plTloq~Y~rum'l(000·000·OOP)PO~l!TlO~U

;)?~9~~lu~!lorunuvolpJ~Y~!TlIY!~quypop!yop!9qY!~~q~~1qu~q~9'l

9OZ·6L6·89~·~I~LO·6Z6·88Z·L1£0'~uQqd.ti.puV0lpJ~y;)I6I·PZl·96~·LIPI%·6PO·I8£·~£~GO9qugqd~AouqnVlDI

u~oqJ(;)YJoqJqU!qJn~JG6Zz00Lf"fZZoLfoolOt8°t9l"9LOOtLtOI10~nql:>.q.ll.llUYOl~J(utnqu!»']

HNVO<IHNDIf>N<)GJ,VOH.1)J,N~IJ,N~A.[}H;)Q[l']

<INA<INAL10Z/9/0f810Z/910fA~~U;)9qll~J(~uyqlnys~)I

qUJWgsl~AnqJ,§W

(lfUJlf:J!1(1r)fIv~:JfrlOZ/ZfiZZA1(2u:JlfI-LLlfrlOZ/ZOZpS.1lJ2ul}lfloalfJlfu1(lfuVfI)NHlN<I-UfO8n¥w

(d~!lll!f~dyqd~uo.nqd)810ZW!U9~1IlO£A1!~U;)9I1ll~~~lI!fqlnys~oq;)lVqudOq~lU~!lu~Anq;)lUlloy:>0YR

UO;)Al~U~pJy:>1!A~<l1IWO;)lf!A~qdW)Al~UQ;)

Cong ty ca phin Vineom Retail va eac eong ty conBao cao 11mehuy~n ti~n t~hop obit eho Icy sau thang kit tmic ngay 30 th3ng 6 nam 2018(Phuong phap gian tiip - tiip theo)

LUlJ CHUYEN TIEN TU HO~ T DQNG DAu TV"Ti~n chi mua tai san c6 dinh va tai sandai han khacTi~n thu lai khoan d~t CQC cho mucdfch dfru nrTi~n thu til thanh 19 tai san c6 dinhTi~n chi cho vayTi~n thu h6i cho vay va ti~n giri coky hanTi~n thu h6i dfru tu gop v6n vao cacdon vi khacTi~n thu Uiiti~n gjri va c6 nrc

L~ chuy~n tiin thuin tir hoat dQngdau nr

Miu B 03a - DNIHN(Ban hanli theo Thong ttr s62021201417T-BTC

nga» 22/12/2014 cua Bo Tai ehinh)

Ma ThuyetsA minh

Ky sau thang k~t thuc ngay30/6/2018 30/6/2017VND VND

21 (1.095.422.950.082) (820.209.638.163)

212223

484.000.000.0001.859.121.694 9.933.583.949

(58.896.443.453)

24 2.658.798.917.095 1.585.027.910.267

2627

136.694.692.439312.314.986.700

33.565.090.414537.972.595.824

30 2.498.244.767.846 1.287.393.098.838

LUlJ CHUYEN TIEN Tir HO~ T DQNG TAl CHINH

Ti~n thu til di va~ 33 2.987.603.333.333Tien chi tra nq goc vay 34 (3.200.000.000.000) (2.664.494.400.000)

LlI'U chuy~n tiin thuin tir ho~t dQng 40 (3.200.000.000.000) 323.108.933.333tai chinhLlI'U chuy~n tiin thuin trong ky 50 110.752.239.884 2.845.101.456.925(50 = 20 + 30 + 40)T!in va cac khoan hrong dU'ong tiin 60 1.421.529.231.881 1.697.770.643.584daukyTi~n va cae khoan tU'ong dU'ong tiin 70 8 1.532.281.471.765 4.542.872.100.509cuoi ky (70 = 50 + 60)


Ngum

Nguy~n Thi Xuan NghiaKi toan Trnirng

Cae thuyh rninh iJinh kern fa h(j phgn h(1p thanh eua bao eao tai ehinh h(1pnhdt giua nien iJ(jntzy13

Cdng ty cA ph in Vincom Retail va cac cong ty conThuyet minh bao cao tai chinh hQ'Pnhit giii'a nien dq cho ky sau thang kit thuc ngay30 thang 6 nam 2018

Miu B 09a - DNIHN(Ban hanh thea ThOng tu: s6 20212014flT-BTC

nga» 22/12/2014 cua Bt) Tai chinh)

Cac thuyet minh nay la b9 phan hop thanh va cAnduoc doc d6ng thoi voi bao cao tai chinh hop nhitgitta nien d9 dinh kern.

1. Don vi bao cao

(a) Hinh thirc SO' huu vAnCong ty C6 ph~nVineornRetail ("Cong ty") la mot cong ty e6 phan diroc thanh l~p tai Vi~tNarn. Baocao till chinh hop nhit giira nien d9 bao g6rn cac bao cao tai chinh cua Cong ty va cac cong ty con ehoky sau thang k~t thuc ngay 30 thang 6 narn 2018.

(b) HO\ltdqng chinhCae ho~t d9ng ehfnh eua Cong ty va cae eong ty con la d~u tu, phat tri~n cae trung tam thU01lg~i d~eho thue va cae b~t d9ng san d~ban.

(c) Chu ky san xuit kinh doanhChu ky sim xu~t kinh doanh eua ho~t d9ng phat tri~n va ehuy~n nhuqng b~t d9ng san eua Cong ty vacae eong ty con b~t d~u tir thm di~rnxin gi~ypbep d~u tu, th\fe hi~ngiai ph6ng rn~tb~ng, xay d\fllg coban eho d~n thm di~rnhoan thi~n d\f an, do v~y, ehu kY san xu~t kinh doanh eua ho~t d9ng ehuy~nnhuqng b~t d9ng san eua Cong ty va cae eong ty con thOngthuOng la tir 12 thang d~n 36 thang. Chuky san xu~t, kinh doanh eua cae ho~t d9ng khae eua Cong ty va cae eong ty con thong thuOng la trongvang 12 thang.

14

Cong ty cA phin Vincom Retail va cac cong ty conThuyet minh bao cao tili chinh hop nhit gifra nien dq cho ky sau thang k~t thue ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hanli theo ThOng tus6 20212014!7T-BTC

ngay 22/12/2014 cua so Tai chinh]

(d) ciu true Cfmg tyTai ngay 30 thang 6 nam 2018, Cong ty e6 3 cong ty con (1/112018: 3 cong ty con). Chi tiet thong tincua cong ty con duoc trinh bay nhu sau:

Cong ty TNHHVine om RetailMien Nam

Cong ty TNHHVineom RetailMi€n Bite

Cong ty C6 phftnDftu tu va Phattri~n Do thi Su6iHoa

Hoat dQng chinh

Cho thue trung tamthirong mai, van phong,eung cAp cac dich vu lienquan, va kinh doanh b~tdQng san va dich vu vuichoi giai trioCho thue trung tamthirong m~i, van phong,eung cAp cae dieh Vl,l lienquan, va kinh doanh b~tdQng san va dieh Vl,l vuiehai giai trioDftu tu, phat tri~n caetrung tam thuang m~i d~eho thue va cae b~t dQngsan d~ ban.

Cae eong ty con dUQ'ethanh l~p t~i Vi~t Nam.

Bfa chi Phin trim lQi ichki h ·!;., "n te va quyen

biiu quy~t30/612018 111/2018

72 Duong t.e Thanh Ton vas6 45A Duong Ly TvTrong, Phuong Ben Nghe,Quan 1, Thanh ph6 H6 ChiMinh, Vi~t Nam.

100% 100%72A dirong Nguyen Trai,phuOng Thuqng Dinh, qu~Thanh Xuan, thanh ph6 HaNQi, Vi~t Nam.

100% 100%Km 1+200, dUOngTrftnHung D~o, phuOng Su6iHoa, thilnh ph6 Bite Ninh,tinh Bite Ninh, Vi~t Nam. 97,83%97,83%

T~i ngay 30 thang 6 nam 2018, Cong ty e6 531 nhan vien (11112018: 115 nhan vien).

(a) Tuyen ba vi tusn thoBao eao tai ehinh hQ'Pnh~t gifra nien dQ nay dUQ'el~p theo cae Chu~n mve K~ toan Vi~t Nam, Ch~ dQK~ toan Doanh nghi~p Vi~t Nam va cae quy dinh phap ly e61ien quan d~n vi~e l~p va trinh bay bao eaotai ehinh gifra nien dQ.

(b) CoosO'do lU'imgBao eao tai ehinh hQ'Pnhfit gifra nien dQ, ngo~i tru bao eao lUll ehuy~n ti~n t~ hQ'Pnhfit, dUQ"el~p trencO's6 d,6n tfch theo nguyen tite gia g6e. Bao eao lUll ehuy~n ti€n t~ hQ'Pnh~t dUQ'el~p thea phuang phapgian tiep.

15

Cong ty cA ph§n Vincom Retail va cac cong ty conThuyit minh bao cao mi chfnh hCWnhit gifra nien de}cho ky sau thang kit thuc ngay30 thang 6 nam 2018 (tiip theo)

Miu B 09a - DNIIIN(Ban hanh theo ThOng tus6 20212014/lT-BTC

ngay 22/1212014 cua B(j Tai chinh]

(c) Ky k~ toan namKy k~ toan nam cua Cong ty va cac cong ty con la tir ngay 1 thang 1 d~n ngay 31 thang 12. Bao cao taichinh hop nhfrt gitra nien d9 duoc l~p cho kY sau thang k~t thiic ngay 30 thang 6 nam 2018.

(d) Don vi tiin t~ k~ toan va trlnh bay bao caoDon vi tien t~ k~ toan cua Cong ty va cac cong ty con la D6ng Vi~t Nam ("VND"), ding la don vi ti€nt~ duoc sir dung cho muc dich l~p va trlnh bay bao cao tai chinh.

3. Tom tiit nhiing chinh sach k~ tmin chu y~uSau day la nhfrng chinh sach k~ toan cM y~u duqc Cong ty va cac cong ty con ap dl,lng trong vi~c l~pbao cao tai chinh hqp nhfrt gifra nien d9 nay.

Cac chinh sach k~ toan duqc Cong ty va cac cong ty con ap d"mg trong vi~c l~p bao cao tai chinh hqpnhfrt gifra nien d9 nay nhfrt quan v61 cac chinh sach k~ toan duqc ap d"mg trong vi~c l~p bao cao taichinh hqp nhfrt nam gAnnhfrt.

(a) CO'sir hCWnhit

(i) Cong ty conCong ty con la cac don vi chiu sg ki~m soat CllaCong ty. Bao cao tai chinh clla cong ty con duqc baog6m trong bao cao tm chinh hqp nhfrt k~ tu ngay ki~m soat bitt dAuco hi~u 19c cho t61 ngay quy€n ki~msoat chfrm dirt.

(ii) L(Ii ieh ea dOngkhong kiim soat

Lqi feh c6 dong khong ki~m soat ("NCI") duqc xac dinh theo 1)' l~ phAn sa hfru clla c6 dong khong ki~msoat trong tai sim thuAn Clla don vi bi mua l~i t~i ngay mua.

Vi~c thay d6i 1)' l~ lqi feh nitm gifr clla Cong ty trong m9t cong ty con rna khong d~n d~n mfrt quy€nki~m soat duqc k~ toan tuang W nhu cac giao dich v6n chll sa hfru. Chenh l~ch gifra gia tri thay d6iphAn sa hfru clla Cong ty trong tai san thuAn clla cong ty con va s6 thu tu ho~c chi ra tu giao dich nayt~i cong ty con duqc ghi nh~n vao lqi nhu~n sau thu~ chua pban ph6i thu9C v6n Chll sa hfru.

(iii) Caegiao djck ilU'{J'eIO{li tril' khi h{J'pnh8t

Cac s6 du trong n9i b9 Cong ty va cac cong ty con va cac khoan thu nh~p va chi phi chua thgc hi~n tucac giao dich n9i b9 duqc lo~i tm khi l~p bao cao tai chinh hqp nhfrt.

16

Cong ty cA ph in Vincom Retail va cac cong ty conThuyet Minh bao cao tal chinh hCfPnhit giii'a nien di}cho ky sau thang k~t thiic ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hanh. theo ThOng tus6 20212014/TT-BTC

ngay 22/1212014 ella B9 Tili chinh)

(iv) Mua tai san va hop nhat kinh doanhHop nh~t kinh doanh duoc hach toan thea phuong phap mua tai ngay mua, la ngay rna quyen kiem soatduoc chuyen giao cho Cong ty. Su kiem scat t6n tai khi Cong ty co quyen chi ph6i cac chinh sach taichinh va hoat d<)ngcua don vi nham thu diroc IQ'ifch kinh t~ tir cac hoar dong cua don vi do. Khi danhgia quyen kiem soat dn xet d~n quyen bo phieu tiem nang co th~ thirc hien duoc tai thoi di~m hien tai.

Cong ty va cac cong ty con mua cac cong ty sa hfru d\f an b~t d<)ngsan. T~i thm di~m mua, Cong ty vacac cong ty con se xac dinh li~u vi~c mua cong ty con co phai la giao dich hqp nh~t kinh doanh haykhong. Giao dich nay duQ'c coi la ho~t d<)nghqp nh~t kinh doanh n~u cong ty con co cac ho~t d<)ngkinh doanh.

N~u vi~c mua l~i cong ty con khong phai la giao dich hqp nh~t kinh doanh, giao dich do duQ'ch~ch toannhu la m<)tgiao dich mua m<)tnhom cac tai san va nQ'phai tra. Gia phi mua duQ'c phan b6 vao cac tmsan va nQ'phai tra d\fa tren gia tri hqp 19 tuong img cua cac tai san va nQ'phai tra, va khong co lQ'ith~thuong m~i hay thu~ hoan l~i duQ'c ghi nMn.

H!fp nh& kinh doanh lien quan din cac dun vi dum S¥, kiim som chung

Hqp nh~t kinh doanh rna trong do cac cong ty chiu S\f ki~m soat chung bOi cimg m<)tnhom c6 dong("C6 dong Ki~m soat") truac va sau khi hqp nh~t th6a man dinh nghia hqp nh~t kinh doanh chiu S\fki~m soat chung vi co S\fn6i ti~p rui ro va quySn lQ'icua C6 dong Ki~m soat. Hqp nh~t kinh doanh chiuS\f ki~m soat chung nay d~c bi~t nAm ngoai ph~m vi cua Chuftn m\fc K~ toan Vi~t Nam s6 11 - Hqpnh~t kinh doanh va trong vi~c chQn h.ra chinh sach k~ toan lien quan d~n cac giao dich nay, Cong ty vacac cong ty con da din nh~c Chuftn m\fc K~ toan Vi~t Nam s6 01 - Chuftn m\fc chung va Chuftn m\fcK~ toan Vi~t Nam s6 21 - Trinh b~y bao cao tai chinh. D\fa tren cac chuftn m\fc nay, Cong ty va caccong ty con da h~ch toan nhu sau:

• Tai san va nQ'phai tra cua cac cong ty bi mua duQ'c hqp nh~t thea gia tri s6 sach t~i ngay hqpnh~t kinh doanh;

• Khong ghi nMn lQ'ith~ thuong m~i tiT vi~c hqp nh~t kinh doanh;• Bao cao k~t qua ho~t d<)ngkinh doanh hqp nh~t phan anh cac k~t qua cua cac t6 chuc duQ'chqp

nh~t k~ tiT ngay hqp nh~t kinh doanh;• Truac ngay 1 thang 1 nam 2015, b~t Icy chenh l~ch gifra chi phi mua va gia tri thuAn cua tm san

duQ'c mua duQ'c xem nhu la S\f philn ph6i cho ho~c gop v6n tiT cac c6 dong va duQ'c ghi nh~ntflJC ti~p vao v6n khac thuQc v6n cM sa hfru. TiT 1 thang 1 nam 2015, do k~t qua cua vi~c apdl,mg ThOng tu 202, nhfrng chenh l~ch nay duQ'c ghi nh~n vao lqi nhu~n sau thu~ chua philnph6i thu<)cv6n chu sa hfru.

17

------- -- -- -

Cong ty ca phin Vincom Retail va cac cong ty conThuy~t minh bao cao tili chinh hQ'Pnhit gifta nien c1Qcho ky sau thang k~t thuc ngay30 thang 6 nam 2018 (ti~p theo)

Mio B 09a - DNIHN(Ban hanli theo Thong tu s6 20212014flT-BTC

ngily 22/1212014 ella B6 Til; chinh}

(b) Cac giao djch b~ng ngoai t~Cac giao dich bang cac don vi tien t~ khac VND trong ky duoc quy d6i sang VND thea ty gia thuc t~tai ngay giao dich.

Cac khoan muc tai san va no phai tra co g6c b~ng don vi ti~n t~ khac VND duoc quy d6i sang VND Iclnhrot theo ty gia rnua chuyen khoan va ty gia ban chuyen khoan cua ngan hang thirong mai noi Cong tyhoac cong ty con thirong xuyen co giao dich tai ngay k~t thuc ky k~ toano

T~t ca cac khoan chenh I~ch ty gia h6i doai dugc ghi nMn vao bao cao k~t qua ho~t dQng kinh doanhhgp nhAt.

(c) Tiin va cac khoin hrong c1110ngtiinTi~n bao g6rn ti~n giri ngan hang khOng ky h~n. Cac khoan tuong duong ti~n Ia cac khoan dAutu ng~nh~n co tinh thanh khoan cao, co th~ d~ dang chuy~n d6i thanh rnQt Iugng ti~n xac dinh, khong co nhi~uriIi ro v~ thay d6i gia trio

(d) Cac khoin c1iu tll

DOu til'niim giit din ngay 000 h{lnBAu tu n~rn gift d~n ngay dao h~n la cac khoan dAu tu rna Ban Giarn d6c cua Cong ty va cac cong tycon dg dinh va co kha nang n~m gift d~n ngay dao h~n. BAu tu n~rn gift d~n ngay dao h~ g6rn ti~n giringan hang co kY h~n. Cac khoan dAu tu nay dugc ghi nh~n thea gia g6c tm di dg phong cho cac khoanphai thu kho doi.

(e) Phii thu cua khach hang va phii thu khacPhai thu cua khach hang va phai thu khac dugc phan anh theo gia g6c tm di dg phong phili thu kho doi.

(f) Hang tan kho

(i) Hang tan kho bat dpng sanBAt dQng san dugc xay d\fllg d~ ban ho~c d~ cho thue dai h~n dap (mg dugc di~u ki~n ghi nh~n doanhthu rnQt IAntrong qua trlnh ho~t dQng blnh thuang cua Cong ty va cac cong ty con, khong phai d~ chothue ho~c chb' tang gia, dugc ghi nh~n la hang hoa b~t dQng san theo gia thAp hon gifta gia thanh d~ duarn6i san phArn d~n vi tri va di~u ki~n hi~n t~i va gia tri thuAn co th~ thl!c hi~n dugc.

18

Cdng ty ce phin Vincom Retail va cac cong ty conThuy~t minh bao cao tal chinh hCfPnhit gifra nien dQcho ky sau thang k~t thtic ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hann thea ThOng tu: s6 20212014flT-BTC

ngay 22/1212014 cua B(J Til; chinh)

Gia thanh cua thanh phAmbfrt dQng san bao g6m:• Chi phi ti~n su dung dfrt, tien thue dfrt, va cac chi phi phat trien dfrt;• Chi phi xay dung tra cho nha thau; va• Chi phi Hiivay, chi phi ttr vfrn, thi8t k8, chi phi san Ifrp, d~n bu giai phong m~t bAng, phi nr vAn,

thue chuyen nhuong dfrt, chi phi quan 19xay dung chung tnrc ti8p, va cac chi phi lien quan khac.

Gia tri thuan co th~ thuc hien diroc iroc tinh dua vao gia ban cua hang t6n kho tnr di cac khoan chi phiuac tinh d~ hoan thanh san phAm va cac chi phi ban hang tn,rc ti8p.

(ii) Hang tan kho khac

Hang t6n kho duqc ghi nMn theo gia thfrp hon giua gia thanh d~ dua mlii san phAm d8n vi tn va di~uki~n hi~n t~i va gia tri thuk co th~ th\l'c hi~n duqc.

Gia tri thuk co th~ th\l'c hi~n duqc la gia ban uac tinh clla hang t6n kho trong di~u ki~n kinh doanhbinh thuemg tm chi phi uac tinh d~ hoan thanh va chi phi ban hang uac tinh.

Cong ty va cac cong ty con ap dVng phuong phap ke khai thuemg xuyen d~ h~ch toan hang t6n kho, giatri clla hang t6n kho duqc xac dinh theo phuong phap binh quiin gia quy~n.

(g) Tai san ca dinh hiiu hlnh

(i) Nguyengia

Tai san c6 dinh hfru hinh duqc th~ hi~n theo nguyen gia tm di gia tri hao mon lily k8. Nguyen gia taisan c6 dinh hfru hinh bao g6m gia mua, thu8 nh~p khAu, cac lo~i thu8 mua hang khong hoan l~ va chiphi lien quan tn,rc ti8p d~ dua tai san d8n vi tn va tr~ng thai ho~t dQng cho mvc dich su dVng dii d\l' ki8n.Cac chi phi phat sinh sau khi tai san c6 dinh hfru hinh dii dua vao ho~t dQng nhu chi phi sua chua, baoduang va d~i tu duqc ghi nh~n vao bao cao k8t qua ho~t dQng kinh doanh hqp nhfrt trong Icy rna chi phiphat sinh. Trong cac truemg hqp co th~ chUng rninh mQt cach r6 rang rAng cac khoan chi phi nay lamtiing lqi ich kinh t8 trong tuong lai d\l' tinh thu duqc tu vi~c su dvng tai san c6 dinh hfru hinh vuqt trenmuc ho~t dQng tieu chuAn theo nhu danh gia ban d~u, thi cac chi phi nay duqc v6n hoa nhu mQt khoannguyen gia tiing them clla tai san c6 dinh hfru hinh.

19

Cdng ty cA phin Vincom Retail va cac cong ty conThuyet minh bao cao tal chinh hop nhit gifra nien dQcho ky sau thang kit thuc ngay30 thang 6 nam 2018 (tiip theo)

Miu B 09a - DNIHN(Ban hanli theo Thong tu s6 20212014fIT-BTC

ngay 22/12/2014 cua B(j Tai chinh}

(ii) Khau haoKhftu hao duoc tfnh thea phuong phap duong thang dua tren thoi gian hiru dung iroc tinh ella tai san e6dinh htru hinh. Thoi gian hiru dung iroc tinh nhir sau:

• nha cira, v~t kien true• may m6e va thiet bi• phuong tien v~n chuyen• thi~t bi van phong• tai san khac

5 - 15 nam2 - 15 nam4 - 15 nam3 - 10 nam3 - 15 nam

(h) Tal san c6 djnh vo hmh

Phlin mJm vi tinhGia mua ella ph~n mem vi tinh rnoi rna phan mem nay khong phai la mQt bQ ph~n g~n k~t vm phAne<mg e6lien quan thi dUQ'ev6n h6a va hl;lehtoan la tai san e6 dinh vo hinh. Nguyen gia ella phAn m~mvi tinh dUQ'etinh khftu hao thea phuong phap duemg th~ng trong 3 - 8 nam.

(i) Bit dQng san diu til

Bat tl{jngsan tlliu til'cho thue

Nguyengiti

Bftt dQng san dAu tu eho thue dUQ'eth~ hi~n theo nguyen gia trir di gia trj hao mon lUy k~. Nguyen giaban dAu ella bftt dQng san dAu tu eho thue bao g6m gia mua, chi phi quy~n sfr dl,lng dftt va cae chi philien quan tIVe ti~p d~n vi~e dua tai san d~n di~u ki~n cAnthi~t d~ tai san e6 th~ hOl;ltdQng theo each thueda dlJ ki~n bOi Ban Giam d6e. Cae chi phi phat sinh sau khi bftt dQng san dAu tu eho thue da dUQ'eduavao hOl;ltdQng nhu chi phi sua chua va bao tn dUQ'eghi nMn vao bao eao k~t qua hOl;ltdQng kinh doanhhQ'Pnhftt trong kY rna cae chi phi nay phat sinh. Trong cae truemg hQ'Pe6 th~ eh<mg rninh mQt each r6rang r~ng cae khoan chi phi nay lam tang IQ'iieh kinh t~ trong tuong lai d¥ tinh thu dUQ'etir bftt dQngsan dAu tu eho thue vuQ'ttren mue hOl;ltdQng tieu ehu:in thea nhu danh gia ban dAu, thi cae chi phi naydUQ'ev6n h6a nhu mQt khoan nguyen gia tang them ella bftt dQng san dAutu eho thue.

Khiiu hao

Khftu hao dUQ'etinh thea phuong phap duemg th~ng d¥a tren thm gian hiiu dl,lnguae tinh ella bftt dQngsan dAu tu. Thm gian hiiu dl,lng uae tinh nhu sau:

• quy~n su dl,lng dftt e6 thm hl;ln 23 - 50 nam• nha efra, v~t ki~n true 5 - 50 nam• may m6e va thi~t bi 3 - 25 nam

20

Cong ty ca ph in Vincom Retail va cac cong ty conThuyit minh bao cao tili chinh hop nhit gin nien dQcho ky sau thang kit thac ngay30 thang 6 nam 2018 (tiip theo)

Mio B 09a - DNIHN(Ban hann thea Thong tu s6 20212014fIT-BTC

ngay 22/12/2014 cua Bt) Tai ehinh)

Cong ty va cac cong ty con cling tham gia gop v?n d~ hop tac dAunr xay dung va phat tri,~nc~c trungtam thuong mai. Theo cac thoa thuan hop tac dau ur Cong ty va cac cong ty con co quyen kiern soartrung tam thuong mai tai thoi di~m Cong ty va cac cong ty con nh~n ban giao trung tam thuong mai tilben d6i tac d~ v~n hanh hoat d(>ngkinh doanh. Cong ty va cac cong ty con se ghi nh~n b~t d(>ngsandftu nr tren bang can d6i k~ toan hop nh~t tai thOi.di~m Cong ty va cac cong ty con nh~n ban giao taisan d~ v~n hanh va khai thac.

(j) Chi phi xay dtplg cO'ban dO-dangChi phi xay d\l11gcO"ban dO-dang philn anh cac khoan chi phi xay d\l11gva may moc chua dUQ"choanthanh ho~c chua l~p d~t xong. Khong tinh kh~u hao cho chi phi xay d\f11gCO" ban dO-dang trong quatrlnh xay d\f11gva l~p d~t.

(k) Chi phi tra tnrac dai h~n

(i) Chiphi thuem{it bdngChi phi thue m~t bAng tra tru&c dUQ"cghi nh~n ban dftu thea nguyen gia va dUQ"Cphan b6 theo phuongphap dUOng th~ng theo thOi.hl;lneua hgp d6ng thue.

(ii) Chiphi sUa chau IUnChi phi sua chua 100 dUQ"cghi nh~n ban diu thea nguyen gia va dUQ"Cphan b6 thea phuong phap dUOngth~ng trong 3 nam k~ til ngay hoan t~t vi~c nang dp.

(iii) Congql vad{lngC{l

Cong c'='va d,=,ngc'='bao g6m cae tai san Cong ty va cac cong ty con n~m giu d~ su d,=,ngtrong qua trlnhhOl;ltd(>ngkinh doanh blnh thuOng, vai nguyen gia cua m6i tai san th~p hon 30 tri~u VND va do dokhong du di~u ki~n ghi nMn la tai san c6 dinh thea quy dinh hi~n Mnh. Nguyen gia cua cong c'='vad,=,ngc'='dUQ"cphan b6 thea phuong phap dUOng th~ng trong khoang thOi.gian til hon 1 nam d~n 3 nam.

(iv) TiJn thue dat tra truucChi phi d~t tril tru&c bao g6m tiSn thue d~t tTlitru&c, k~ eli eac khoan lien quan d~n d~t thue rna Congty va cac cong ty con da nh~n dUQ"cgi~y ch(rng nMn quYSn su d,=,ngd~t nhung khong du di~u ki~n ghinh~n tai san c6 dinh vo hlnh thea ThOng tu s6 45/2013fIT-BTC do B(>Tai ehinh ban hanh ngay 25thang 4 nam 2013 HuOOg dftn ch~ d(>quan 19, su d,=,ngva trich kh~u hao till san c6 dinh, va cac chi phiphat sinh khac lien quan d~n vi~c bao dam cho vi~c su d,=,ngd~t thue. Cac chi phi nay dUQ"cghi nh~nvao bao cao k~t qua hOl;ltd(>ngkinh doanh hgp nh~t thea phuong phap dUOng th~ng d\fa tren tho; hl;lllcua hgp d6ng thue dfrt.

21

Cong ty C6 phin Vincom Retail va cac cong ty conThuyet minh bao cao tai chinh hQ'Pnhit gifra nien dQ cho ky sau thang k~t thuc ngay30 thang 6 nam 2018 (ti~p theo)

Mio B 09a - DNIHN(Ban hann theo Thong tus6 20212014/TT-BTC

ngay 22/1212014 cua B(5Tai chinh]

(I) LQi th~ thuong malLQ'ith~ thuong mai phat sinh trong viec mua lai cong ty con, cong ty lien k~t. LQ'ith~ thuong mai dirocxac dinh theo gia g6e tnr di gia tri hao mon lily k~. Gia g6e cua loi th~ thirong mai Ia khoan chenh lechgiira chi phi mua va loi Ich cua Cong ty va cac cong ty con trong gia tri hQ'P19thuan cua cac tai san, nophai tra va no ti€m tang cua don vi bi mua. Khoan chenh lech am (liii til giao dich mua gia re) duoc ghinhan ngay vao bao eao k~t qua ho~t d9ng kinh doanh hQ'Pnhk

LQ'ith~ thuong m~i phat sinh khi mua eong ty con dUQ'ephan b6 thea phuong phap duemgth~ng tho;gian hfru ieh dUQ'euae tinh khong qua 10 nam. Gia tri ghi s6 eua lQ'ith~ thuong m~i phat sinh khi muaeong ty con dUQ'eghi giam xu6ng b~ng gia tri co th~ thu h6i khi Ban Giam d6e xae dinh khoan lQ'ith~thuong m~ikhong th~ thu h6i toan b9.

D6i v&icae khoan dAutu dUQ'ek~ toan theo phuong phap v6n ehu sa hfru, gia tri ghi s6 eua lQ'ith~thuong m~i dUQ'ebao g6m trong gia tri ghi s6 eua khoan dAutu va khong dUQ'ekhftuhao.

(m) Phai tra ngU'Oiban va phai tra khacPhai tra nguo; ban va phai tra khae th~ hi~n thea gia g6e.

(n) D\f phongM9t khoan d\l'phOngdUQ'eghi nh~n n~u, do k~t qua eua m9t S\l'ki~n trong qua khu, Cong ty va caeeong ty con co nghia V\lphap 19hi~n t~i ho~e lien dffi co th~ uae tinh m9t each dang tin e~y, va ehAechAnse lam giam sut cae lQ'iich kinh t~ trong tuong lai d~ thanh toan cae khoan nQ'phai tra do nghia V\ldo. Khoan d\l'phong dUQ'exae dinh b~ngcaeh ehi~tkhftudong ti€n d\l'ki~n phai tra trong tuong lai v&ity l~ehi~t khAutruae thu~phan anh danh gia eua thi truemga tho; di~mhi~n t~i v€ gia tri tho; gian euati€n va rui ro e\l th~ eua khoan nQ'do.

DI!' phong chi phi biio himh cho din hp va nha ph8 thU'O'ngmf}i

Cong ty va cae eong ty con uae tinh chi phi d\l'phong bao hanh d\l'atren doanh thu va cae thong tin hi~nco v€ chi phi sua ehfraeua cae can h9 va nha ph6 thuong m~idii ban trong qua khu.

(0) Van c6 phin va th~ng dU'van c6 phinC6 phi~u ph6 thOngdUQ'eghi nh~n thea m~nh gia. Cae chi phi phat sinh lien quan tf\l'e ti~p d~n vi~ephat hanh e6 phi~u ph6 thong, sau khi trir di cae anh huang eua thu~, dUQ'eghi giitmvao th~ng du v6ne6 phAn. PhAnehenh l~eh gifra s6 ti€n thu dUQ'etil phat hanh e6 phi~u va m~nh gia eua e6 phi~u dUQ'ephat hanh dUQ'eghi nh~nvao tMng du v6n e6 phAn.

22

---------------------- -

Cong ty cA phin Vincom Retail va cac cong ty conThuy~t minh bao cao tal chinh hop nh~t gifra nien dq cho ky sau thang k~t thac ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hanh. thea Thong tu s6 20212014/TT-BTC

ngily 22/12/2014 ella B{5Tai ehinh)

(p) Thu~Thu€ thu nhap doanh nghiep tfnh tren loi nhuan hoac 16 trong Icy bao g6m thu€ thu nhap hien hanh vathu€ thu nhap hoan lai. Thu€ thu nhap doanh nghiep duoc ghi nhan trong bao cao k€t qua hoat d(>ngkinh doanh hop nhAt ngoai trir tnrong hop co cac khoan thu€ thu nhap lien quan d€n cac khoan mucduoc ghi nhan thang vao v6n chu sa hiru, thi khi do cac khoan thu€ thu nh~p nay cling diroc ghi nhanthang vao v6n chu sa htru.

Thu€ thu nhap hien hanh la khoan thu€ d\l"ki€n phai n(>pd\l"atren thu nh~p chiu thu€ trong ky, su dl,mgcac mirc thu€ suAtco hi~u I\l"ct~i ngay k€t thuc Icy k€ toan, va cac khoan di~u chinh thu€ phai n(>plienquan d€n nhiing Icy truac.

Thu€ thu nh~p hoan I~i dUQ"ctfnh thea phuong phap bang cfm d6i k€ toan cho cac cbenh I~ch t~m thmgiua gia tri ghi s6 cho m\lc dfeh bao cao tai chfnh va gia tri su d\lng cho m\lc dfeh tinh thu€ cua cackhoan m\lc tai san va nQ"phai tra. Gia tri cua thu€ thu nh~p hoan I~i dUQ"cghi nh~n d\la tren cach thircd\l ki€n thu h6i ho~c thanh toan gia tri ghi s6 cua cac khoan m\lCtai san va nQ"phiti tra su d\lng cac mucthu€ suAtco hi~u l\lc ho~c cO"ban co hi~u l\lc t~i ngay k€t thUc Icy k€ toano

Tai san thu€ thu nh~p hoan I~i chi dUQ"cghi nh~n trong ph~m vi ch~c ch~n co du lqi nhu~ tfnh thu€trong tuong lai dS cbenh I~ch t~m thm nay co thS su d\lng dUQ"c.Tai san thu€ thu nh~p hoan I~i dUQ"cghi giam trong ph~m vi khong con ch~c ch~n la cac lqi feh v~ thu€ lien quan nay se su d\lng dUQ"c.

(q) Doanh thu va tbu nb~p khac

(i) Doanh thu chuyin nhU'(J'ngbat tiling sanDoanh thu chuySn nhuqng din hQ thi€t k€ s~n va nha ph6 thuong m~i rna khong yeu eftu thi€t k€ riengtheo timg khach hang dUQ"cghi nh~n khi phAn Ian cac rui ro va lqi ich g~n li~n vai quy~n sa hfru bAtd(>ngsan dUQ"cchuySn giao cho ngum mua.

Doanh thu chuySn nhuqng bAt d(>ngsan cling bao g6m doanh thu ghi nMn m(>tIAntir vi~c cho thue daih~n bAtd(>ngsan. TruOng hqp thm gian cho thue chi€m tren 90% thm gian su d\lng hfru feh cua llii san,Cong ty va cac cong ty con l\la chQn phuong phap ghi nh~n doanh thu m(>tIAnd6i vai toan b(>s6 ti~ncho thue nh~n truac n€u thoa man d6ng thm cac di~u ki~n sau:

• Ben di thue khong co quy~n huy ngang hqp d6ng thue va doanh nghi~p cho thue khong co nghiaV\lphai tra I~i s6 ti~n da nMn truac trong mQi truOng hqp va duai mQi hinh thuc;

• S6 ti~n nh~n truac tir vi~c cho thue khong nho hon 90% t6ng s6 ti~n cho thue d\l ki€n thu dUQ"ctheo hqp d6ng trong su6t thm h~n cho thue va ben di thue phai thanh toan toan b(>s6 ti~n thuetrong vong 12 thang kS tir thm diSm khcYidAuthue tai san;

• HAu nhu toan b(>rui ro va lqi feh g~n li~n vai quy~n sa hfru till san thue da chuySn giao cho bendi thue; va

• Doanh nghi~p cho thue phiti uac tinh dUQ"ctuong d6i dAydu gia v6n cua ho~t d(>ngcho thue.

23

Cong ty cA phSn Vincom Retail va cac cong ty con I.'

Thuy~t minh bao cao tat chinh hQ'Pnhit gifta nien dQcho ky sau thang ket thtic ngay30 thang 6 nam 2018 (ti~p theo)

Min B 09a - DNIHN(Ban hanli theo Thong tus6 20212014/TT-BTC

ngay 22/1212014 cua B(J Tai chin h)

(ii) Doanh thu cho thuebtu ilvng san ilau ueDoanh thu cho thue bAtdQng san theo hQ"Pd6ng thue hoat dong diroc ghi nhan tren bao Ca? k~t qua hoatdQng kinh doanh hQ"PnhAt thea phirong phap duong thang dua tren tho; han cua hQ"Pdong thue. ~ackhoan hoa hong cho thue diroc ghi nhan nhir la mot bQ phan hQ"Pthanh cua tong doanh thu cho thue.

(iii) Doanh thu cung cap djch V{l

Doanh thu cung cAp dich vu diroc ghi nhan trong bao cao k~t qua hoat dong ki~h ~oanh hQ"P~hAt k!tidich vu duoc cung cftp. Doanh thu khong diroc ghi nhan neu nhir c6 nhirng yeu to khong chac chantrong y~u lien quan tm kha nling thu h6i cac khoan phai thu

(iv) Thu nhp.p tirtiJn liii

Thu nh~p tir ti~n 1m duQ'Cghi nh~n thea ty l~ tuong Ung vm tho; gian d1!a tren s6 du g6c va liii suAt apd\lng.

(r) Thue tlli sanVi~c xac dinh mQt thOa thu~ c6 phai la th6a thu~ thue tai san hay khong d1!a tren ban chAt cua th6athu~n d6 t~i tho; di~m kh6i dAu: li~u vi~c th\l'c hi~n th6a thu~n nay c6 ph\l thuQc vao vi~c Slr d\lng mQttai san nhAt dinh va thOa thu~n c6 bao g6m di~u khoan v~ quy~n sir d\lng tm san hay khong.

Th6a thu~ thue ilii san duQ'c phan lo~i la thue tai chfnh n~u theo hQ"Pd6ng thue tai san ben cho thuechuy~n giao phAn IOnrui ro va IQ'ifeh g~n li~n vai quy~n So' hfru tai san cho ben di thue. TAtca cac thOathu~n thue tai san khac duQ'cphilo lo~i la thue ho~t dQng.

Trong trnang h9P Cfmg ty va cac cong ty con la ben iti thue

Tai san thea hQ"Pd6ng thue tai chfnh duQ'cv6n h6a tren bang can d6i k~ toan hQ"PnhAt t~i tho; di~m kh6idAu thue tai san thea gia tri thAp hon gifra gia tri hQ"Ply cua tm san thue va gia tri hi~n t~i cua khoanthanh toan ti~n thue t6i thi~u. Khoan ti~n g6c trong cac khoan thanh toan ti~n thue trong tuong lai theohQ"Pd6ng thue tai chfnh duQ'c h~ch toan nhu khoan nQ'phai tra. Khoan ti~n liii trong cac khoan thanhtoan thue duQ'ch~ch toan vao bao cao k~t qua ho~t dQng kinh doanh hQ"PnhAt trong sU6t tho; gian thuetai san thea liii suAtc6 dinh tren s6 du con l~i cua khoan nQ'thue tai chfnh phai tra.

Tm san thue tai chfnh dii duQ'c v6n h6a duQ'c trfeh khAu hao thea phuong phap khAu hao dubng thftngtheo tho; gian ng~n hon gifra tho; gian hfru d\lng uac tfnh va tho; h~n thue tai san, n~u khong ch~c ch~nla ben thue se duQ'cchuy~n giao quy~n So' hfru tai san khi h~t h~n hQ"Pd6ng thue.

Cac tm san thue tai chfnh cua Cong ty va cac cong ty con dang duQ'cghi nh~n tren chi tieu bAtdQng sandAu tu va chi phi tra truac dai h~n thuQc bang can d6i k~ toan.

Cac khoan ti~n thue theo hQ"Pd6ng thue ho~t dQng duQ'ch~ch toan vao bao cao k~t qua ho~t dQng kinhdoanh hQ"PnhAt thea phuong phap dubng thftng trong tho; h~n cua hQ"Pd6ng thue.

24

Cong ty C6 phin Vincom Retail va cac cong ty conThuy~t minh bao cao tal chinh hQPnhit giii'a nien de}cho ky sau thang k~t thuc ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hann thea Thong tu s6 20212014/IT-BTC

ngay 22/1212014 cua B9 Tai chinh)

Trang truong hop Cong ty va cdc cong ty can la ben cho thue

Tai san thea hQ'Pd6ng cho thue hoat di)ng diroc ghi nhan la b~t di)ng san dftunr tren bang can d6i k~toan hQ'Pnhat.

Thu nhap til ti~ncho thue hoat di)ngduoc hach toan vao bao cao k~t qua hoat di)ngkinh doanh hQ'Pnh~ttheo phirong phap duong thang trong thoi gian cho thue.

(s) Chi phi di vayChi phi di yay diroc ghi nhan la mot chi phi trong ky khi chi phi nay phat sinh, ngoai tnr tnrong hQ'Pchiphi di yay lien quan d~ncac khoan yay cho muc dfch hinh thanh tai san du di~uki~n v6n hoa chi phi diyay thi khi do chi phi di yay se duQ'cv6n hoa va duQ'cghi vao nguyen gia cac llii san nay.

(t) Uii tren c6 phi~uCong ty trinh bay liiicO'ban tren c6 phi~u ("EPS") cho cac c6 phi~uph6 thOng. LiiicO'ban tren c6 phi~uduQ'ctinh b~g cach l~y liii thui)c v~c6 dong ph6 thOngcua Cong ty (sau khi dii tril di khoan phan b6vao quy khen thuang phuc lQ'icho kY k~ toan bao cao) chia cho s6 luqng c6 phi~uph6 thong binh quangia quy~n lUllhanh trong kYo Liii suy giam tren c6 phi~u duQ'cxac dinh b~ng cach di~u chinh liii thuQcv~ c6 dong ph6 thong va s6 luqng c6 phi~u ph6 thong binh quan dang lUllhanh co tinh d~n cac anhhuang cua c6 phi~u ph6 thong ti~mnang, bao g6m trai phi~uco th~ chuy~nd6i va quy~nmua c6 phi~u.

(u) Bao cao be}ph,nMi)t bi) ph~n la mi)t hQ'Pphftnco th~ xac dinh rieng bi~t cua Cong ty va cac cong ty con tham gia vaovi~c cung dp cac san phAmho~c dich v\llien quan (bi) pMn chia thea ho~t di)ng kinh doanh), ho~ccung dp san phAmho~c dich V\ltrong mi)tmoi truemgkinh t~ C\lth~ (bi) ph~n chia thea vimg dia ly),m6i bi) ph~nnay chiu rui ro va thu duQ'clQ'iich khac bi~t VO;cac bi) ph~nkhac. M~u bao cao bi) ph~cO'ban cua Cong ty va cac cong ty con la d\fa thea bi) ph~n chia thea ho~t di)ngkinh doanh.

(v) Cac ben lien quanCac ben dU9"cxe!llla ben lien quan cua Cong ty va cac cong ,ty~on n~umi)tben co kha nang, tf\fCti~phay gian tiep, kiem soat ben kia hay gay anh huang dang ke den ben kia trong vi~c dua ra cac quyetdinh tai chinh va ho~t di)ng, ho~c khi Cong ty va cac cong ty con va ben kia cimg chiu S\fki~m soatchung ho~c anh huang dang k~ chung. Cac ben lien quan co th~ la cac cong ty ho~c cac ca nhan, baog6m ca cac thanh vien gia dinh than c~ncua cac ca nhan duQ'cxem Hi lien quan.

25

Cong ty cA phSn Vincom Retail va cac cong ty conThuyit minh bao cao tal chinh hQ'Pnhit giii'a nien dQcho ky sau thang kit thuc ngay30 thang 6 nam 2018 (tiip theo)

Miu B 09a - DNIHN(Ban hanli theo Thong tlfs6 20212014flT-BTC

ngay 22/12/2014 cua B(J Tai chinh]

4. Tinh thei VI} cua hoat dQngkinh doanhCong ty va cac cong ty con hoat dong chu y~u trong linh VIJCdAunr, phat trien cac trung tam thuongmai d~ cho thue va cac b~t dong san d~ ban va cac linh VIJCnay thuong khong co quy lu~t bien dongtheo thoi vu,

5. Cac thay dBi trong U'O'C tinh k~ toanKhi l~p bao cao tai chinh hQ'Pnh~t gitra nien do, Ban Giam d6c thuc hien mot s6 iroc tinh k~ toano K~tqua thirc t~ co th~ khac voi cac iroc tinh k~ toan nay. Khong co S\f thay d6i tr9ng y~u nao trong cO"sath\fC hi~n cac uac tinh k~ toan so vai cac uac tinh k~ toan thlJc hi~n khi l~p bao cao tm chinh hQ'PnhAtnam gAnnh~t hoi;icbao cao tai chinh hQ'Pnh~t gifra nien do cung Icy nam truac.

6. Cac thay dBi trong cO'cAnCong tyKhong co S\f thay d6i nao trong CO" cftu cua Cong ty k~ tu khi k~t thuc Icy k~ toan nam gAnnh~t rna coa'3h huang d~n bao cao tai chinh hQ'Pnh~t gifra nien do cua Cong ty va cac cong ty con cho Icy sau thangket thUc ngay 30 thang 6 nam 2018.

7. Bao cao bQph~n

(a) BQph~n chia theo ho~t dQngkinh doanhCong ty va cac cong ty con ho~t dong theo cac bo pMn kinh doanh chinh nhu sau:

• Kinh doanh chuy~n nhuQ1lgb~t dong san;• Kinh doanh cho thue b~t dong san dAu tu va cung cftp cac dich Vl,llien quan; va• Khac.

26

Cdng ty cA phin Vincom Retail va cac cong ty conThuyit minh bao cao tai chinh hQP nhit gifra nien dQcho ky sau thang kit thtic ngay 30 thang 6 nam 2018 (tiip theo)

Cho ky sau thang k~tthuc ngay 30 thang 6 nam 2018

Kinh doanh chuyennhuong bit dqng san

VND

T6ng doanh thu cua b9 phan - thuan 491.563.697.652

Loi nhuan g9P cua b9 phan 163.407.387.644

Miu B 09a - DNIHN(Ban hanh. theo ThOng tus6 20212014/TT-BTC

ngay 22/12/2014 ella B(j Tai chinh]

Kinh doanh cho thuebit dqng san diu tu'va cung cip cac dich

v\llien quanVND

KhacVND

Hop nhitVND

3.133.804.699.868

1.553.949.471.480

K~t qua kinh doanh cua b9 phan 88.194.388.960 1.329.753.654.879

2.617.520.582.344 24.720.419.872

Doanh thu hoat dong tai chfnhChi phi tai chfnh

Lei nhuan thuan tir hoat dong kinh doanh

Thu nMp khacChi phi khacChi phi thue thu nhap doanh nghiep

Loi nhuan sau thue thu nhap doanh nghiep

1.390.088.880.029 453.203.807

1.241.106.062.112 453.203.807

333.456.180.104232.006.804.105

1.431.203.030.878

50.715.134.4707.842.000.508

312.436.388.997

1.161.639.775.843

27

Cdng ty cA phin Vincom Retail va cac cong ty conThuyet minh bao cao tai chinh hep nhit gifra nien dQcho ky sao thang k~t tbnc ngay 30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hanh. theo Thong tus6 20212014/TT-BTC

ngay 22/1212014 cua B(JTai chinht

Kinh doanh chuyennhueng bit dQngsan

VND

Kinh doanh cho thuebit dQngsan diu tuva cung cip cac djch

vy lien quanVND

KhacVND

HQ'PnhitVND

Cho ky sau thang k~t thuc ngay 30 thang 6 nam 2017

T6ng doanh thu cua b9 phan - thuan 560.114.171.129 2.123.067.392.258 50.789.552.328 2.733.971.115.715

LQ'inhuan g9P cua b9 phan 273.902.705.073 1.095.655.089.234 18.413.328.586 1.387.971.122.893

K~t qua kinh doanh cua b9 phan 219.715.753.189 890.379.695.762 15.145.080.596 1.125.240.529.547

Doanh thu hoar d9ng tai chfnhChi phf tai chfnhPh~n Hiitrong mot cong ty lien k~t

290.979.531.130898.348.069.954539.870.358.463

Loi nhuan thu~n tir hoat d9ng kinh doanh 1.057.742.349.186

Thu nhap khacChi phf khacChi phi thu~ thu nhap doanh nghiep

15.828.336.66136.347.315.618(62.791.104.215)

LQ'inhuan sau thue thu nh~pdoanh nghiep 1.100.014.474.444

K~t qua,kinh doanh cua b9 phdn la doanh thu thu~n cua b9 ph~n trir gia vim hang ban Cllab9 ph~n, chi phi ban hang va chi phi quan Iy doanh nghi~p tr\}'cti~pthu9c ve b9 ph~n do va chi phf ban hang va chi phi quan Iy doanh nghi~p gian ti~p duqc phan b6 d"a tren ca sa hqp If

28

6Z

£6£°6L9°0Lr;06LtL09°£9£0sss6£I9r;0900°r;r;6°sIIZ6°916°9r;r;0iss:I

6LL"66r;00tr;0I£8°8

Hr;OLtL"8£I°L£Io£90ZoZr;8°IOtOt69°s

oI6°9r;r;0r;Z9°£LL"£t£6°88t0609°£I£oZ£

aNA18qudOH y

6LL"9WoL800£

8££°990°68I°6£t

aNA;)!'Iq)l

tI9°Zt9°£8t09LtL09°£9£0r;r;8°6£ZI6°0zr;06r;L"8IZ6°9I6°9r;r;0zcs:I

r;6L"8t9°r;I£09r;I"6Z

aNAuanbU~!IitA

q;)jp;)!'I;)dJ;)Sun;)~AmnvpussSU9PlJq~nqloqoqU80pqU!)I

(uutu»11(19HV~;)frlO'lfll/ZZAI(8u:JlH-.u»lOZlZOZpsJlJ8ulJlfloeu:lful(lfuVH)NWNa-8609.n~w

I08°HL"tOI°8IL"Z

aNAU~sSU9PlJqSu.ilDqUu~Anq;)qU80pqU!)I

rnnt1Puas~u9PWqouqnt1q)l!~W~u.onqli?ql!.oloqugqd'quiq9A'qU!P9;)uesi~louqngq)l ,/to""

qUlqn.gqqU!P9;)U~S!~louqnt1q)l ,,U9Ani?9!q;)

810'lw~U9SU!'IqlOfA~SU;)Vq11t)(SU!'Iql"!'Is~)(oq;)

9qugqd~u9q){~Jl!~qd.oN,u~qd9q~Jl!~qd.oN

oqugqd~U9q){u~s!~l.,u~qd9ques!~l.

810'lw~U9SU!'IqlOfA~SU!B.L

(O<Jqld~!l)810ZW!U9~U!fqlOfA1l~u;)9qll~lf~U!fqlD!fS1lfoqagpU~!UttD!~l,qudOqqUJql!mO!flo!fqqU!Wl~ADq.LUOlAl~u~pl!fl1lA1!8l<JHWOlU!Au,qd?;)Al~uQ;)

O£

199008170££1"99£L86°0~106Lt"6££17~OZ6170£86°1117690L£1706~00ZH"1

086°96Z0£~£086~09LL6°L90°6Z8°017170~

L6£06~1"817108ZL"9Z8L"~L8°8800~0170l£

<INAl,qudOH

6~~0L9008ZZOLO£

<INA:l~q)l

17L£0~8170~£170£9£L86°0~106L1706£~L1"L08°17L6°0117690L£1706~00Z£1701

1~170I£8°116°9100Z

66L"LL6°9L1°£16°8Z

<INAunnbU~!IitA

q:l!PJ~:ld,:l~UnJ~A

mnvpu~s~ugpl,q~nqloqoqU1'l0PqU!)I

(lfUJlfJ!ll.L98vt}:JplOZ/ZflZ'ZAll8u:J.L8-.L.L/plOZ/ZOZPS)1J8ufJlf.LoalfllJulllfuv8)NHINO-1'l60gn~w

17Z1700£8°£89°1781°Z

<INAU~s~ugpl,q~uO.Ilquu~AnqJqU1'l0PqUI)I

run~put}s~u(>pWqOlH.Jn~lDI!~W~u.onqlVq1!-OJ9qugqd'qulqgA'qutp9::1Ut}S{~loaqnvq)l

UgAn~!l!q;)L10ZW!'1U9~u~qlOfA~~UJ9qll~)f~u~qln~s~)foq::)

gqugqd~ugq){t}ll!t}qd.oN,u~qd(>qt}ll!t}qd.oN

gqugqd~ugq){ut}s!~.L,u~qd(>qut}s!~.L

810ZW!'1U1~u~ql1A~~U!8J.

(oaqld~!l)810tW!U9auyqlOfA~aU39qll~}(auyqlnys~}(Oq3QPu~luu...nal,qudOqqUJq31m0Y3o,qqupnl~Anq.LU03Alau~p3y3~AHUlaHw03uIAuVqd?;)AlaUQ;)

Cong ty cA phin VincomRetail va cac cong ty conThuy~t minh bao cao tai chfnh hep nhit gifranien di}cho ky sau thang k~t thtic ngay30 thang 6 nam 2018 (ti~ptheo)

Miu B 09a - DNIHN(Ban hanh. thea ThOng tus6 20212014/lT-BTC

ngay 22/12/2014 cua B<,5Tili ehinh)

Chi ti~t cac tai san khong phan b6 va cac khoan no khong phan b6 nhu sau:

Ng phai tra khong phan b6

30/6/2018 111/2018VND VND

1.532.281.471.765 1.421.529.231.88114.982.629.666 60.181.546.761

136.694.692.4392.613.600.000.000

228.798.728.198 502.337.258.78023.224.417.348 22.467.699.299123.413.198.955 125.297.469.7852.159.524.734 2.160.024.734

1.830.000.000.000 1.830.000.000.00018.765.586.244 13.880.235.718

3.773.625.556.910 6.728.148.159.397

194.649.653.385 210.977.942.12285.104.336.314 89.444.237.641

261.545.549.24718.078.835.131 2.815.687.168.461

2.769.978.269.637 3.158.122.599.14169.327.653.106 62.575.800.368

3.137.138.747.573 6.598.353.296.980

Ti~n va cac khoan nrong duong ti~nDAunr nam gift d~nngay dao han - ng~n hanCac khoan phai thu ng~n han thuAnPhai thu v~eho vay ng~nhanPhai thu ng~n han khacChi phi tra tnroc ng~n hanTai san thu~ thu nhap hoan laiThu~ va cac khoan khac phai thu Nha mrocDAunr n~mgift d~n ngay dao hanTai san thu~ thu nh~p hoan l;;ti

Tai san khong phan b6

Thu~ va cae khoan phai nop Nha nu6eChi phi phai tniPhai tra ng~nh;;tnkhaeYay ng~nh;;tnYay dai h;;tnThu~ thu nh~phoan l;;tiphai tra

(b) Hi}ph~n chia theo VilDgdja lyCong ty va cae eong ty con ho~t dong trong mot khu vl!e dia ly la lanh th6 Vi~t Nam.

31

Cong ty cA phin Vincom Retail va cac cong ty conThuyet minh bao cao tili chinh hC}'Pnhit gifra nien dQcho ky sau thang k~t thuc ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hann theo ThOng tu s6 20212014fIT-BTC

ngay 22/1212014 cua B9 Tai chinh]

8. Ti~nva cac khoan nrong duong ti~n30/6/2018

VND1/1/2018VND

Ti~n dang chuyenTi~n giri ngan hangCac khoan nrong dirong tien

272.718.110762.440.749.831769.568.003.824

479.043.505851.050.188.376570.000.000.000

1.532.281.471.765 1.421.529.231.881

Cac khoan nrong dirong ti~n tai ngay 30 thang 6 nam 2018 bao g6m cac khoan ti~n giri bang d6ng Vi~tNam voi ky han 3 thang va diroc huong Uiisuftt tic 4,1%/nam d~n 5,5%/nam (ngay 1 thang 1 nam 2018:cac khoan ti~n giri bang d6ng Vi~t Nam voi ky han tic 1 thang d~n 3 thang va diroc hirong Hii suftt tic4,2%/nam d~n 5,5%/nam).

9. Diu tu nim giftd~nngay dao h,n30/6/2018

VND1/1/2018VND

Diu tll nim giftd~nngay dao h,n - ngin h,n• Ti~n giri ngan hang co k)' h~n (i) 14.982.629.666 60.181.546.761

Diu tll nim giftd~nngay dao h,n - dai h,n• Ti~n giri ngan hang co k)' h~n (ii) 1.830.000.000.000 1.830.000.000.000

(i) Khoan nay pban anh khoan ti~n giri co k)' h~n 6 thang va hu6ng Hiisuftt nam la 6,4%/nam.Day la khoankinh phi bao tr'i eho cae di~n tieh thuong m~i dli ban giao eua Dg an Vinhomes Times City va Dg anVinhomes Royal City va se dU9'e ehuy~n v~ eho Ban QUlin tri Toa nha.

(ii) Khoan nay pban anh khoan ti~n gui co k)' h~n 36 thang va hu6ng llii suftt nam la 7,1%/nam.

32

Cong ty cA ph§n VincomRetail va cac cong ty conThuy~t minh bao cao tal chinh hep nhit gifranien dQcho ky sau thang k~t thtic ngay30 thang 6 nam 2018 (ti~p theo)

Min B 09a-DNIHN(Ban hanh theo ThOng tus8 20212014/TT-BTC

ngay 22/1212014 cua B9 Tili chinh]

10. Phai thu ella khach hang

Phai thu tic eho thue bAt dQng san va eung cApdich V\1 lien quanPhai thu tic chuyen nhirong khoan dAunrPhai thu tic chuyen nhuong bAtdQng sanKMe

(a) Phii thu cua khach hang chi ti~t theo khach hang IOn

Cong ty C6 phAn Dich V\1 Thirong mai T6ng hQ'PVineommereePhai thu tic chuyen nhtrong khoan dAu tu tic mot d6i tacdoanh nghiepCac khach hang khac

(b) Phai thu cua khach hang la cac ben lien quan

Cong ty C6 phAn Dich V\1 Thirong mai T6ng hQ'PVineommereeCong ty C6 phAn Vinhomes (tnroc day la Cong ty C6 phAnPMt trien Do thi Nam Ha NQi)Cong ty C6 phan Kinh doanh va Thirong m~i Dieh V\1VinproCae ben lien quan khae

30/6/2018VND

1/1/2018VND

338.572.041.759 354.605.936.148136.694.692.43963.460.780.07413.072.627.369

54.301.389.99451.248.506.077

444.121.937.830 567.834.036.030

30/6/2018VND

1/1/2018VND

65.027.769.208 118.510.876.452

100.000.000.000379.094.168.622 349.323.159.578

444.121.937.830 567.834.036.030

30/6/2018 1/1/2018VND VND

65.027.769.208 118.510.876.452

39.407.750.519

29.293.666.14121.390.787.249 36.080.934.743

155.119.973.117 154.591.811.195

Khoan phai thu thuang m~i tic cae ben lien quan khae khong duqe dam bao, khong huang Hiiva co thmh~n thu h6i trong vong 30 ngay k~ tic ngay ghi tren hoa dan.

33

Cong ty cA ph§n Vincom Retail va cac cong ty conThuy~t minh bao cao tili chfnh hop nhit giii'a nien df) cho ky sau thang k~t thuc ngay30 thang 6 nim 2018 (ti~p theo)

Miu B 09a-DNIHN(Ban hanli theo ThOng tus6 20212014/TT-BTC

nga» 22/12/2014 cua B6 Tai chin h)

11. Tra trurrc cho ngU'm ban

(a) Tra truce cho nglliri ban chi ti~t theo nha cung cip IOn30/6/2018VND

1/112018VND

Cong ty TNHH Tir vfin va Xay dung Vine omTra tnroc eho mot nha thAu xay l~pCong ty C6 phan DAu nr Kinh doanh Dia be Hung ThinhKhae 98.309.615.573

27.948.909.90080.085.368.01145.212.940.506124.085.293.405

145.338.848.73047.445.738.070

291.094.202.373 277 .332.511.822

(b) Tra trllcYccho nglliri ban la ben lien quan

Cong ty TNHH Tir vfin vaXay dung VineomCong ty C6 phan Dich vu Thirong mai T6ng hopVineommereeCong ty TNHH Kinh doanh Dich vu Tong hop VineomCac cong ty lien quan khac

30/6/2018 11112018VND VND

145.338.848.730 27.948.909.900

5.987.376.088 9.716.905.87226.296.412.790

7.997.987.129 173.877.282

159.324.211.947 64.136.105.844

Khoan tra tnroc eho ngiroi ban la cac ben lien quan khong co dam bao, khong huang Uiiva se diroc trirvao hoa don ti~p theo.

12. Phai tho v~cho yay30/6/2018VND

1/112018VND

Ben lien quan• T~p doan Vingroup - Cong ty CP, eong ty m~ - 2.613.600.000.000

Cae khoan eho yay phai thu til eong ty m~ khong co tai san dam bao, huang liii su~t 13%/nam va dii thuh6i vao thang 4 nam 2018.

34

aNA810ll1l1

aNA810l19/0£

"nll;)n~A9;)!lpf'i!Jl~oqoonp~AlVnsnn~w;mq~U9lpf'0'i!qurepoonp~u9lpfunnbu~Hu~q;)Y;)~l;)Ylpfnqi!'i!qdUV0l{)l

6,(T909"60L"LL£6£"Z170"600"9£Z~L"Z66"9170"ZZ

L68"178~"908"8££LL"OL~"889"8Z1

Z8L"~917"£O~"Z69Z"17£O"~9~"~L

aNA810ll1l1

aNA810l19/0£

lZ0"96L"617~"£998Z0"991"L176"01717

Z171"801"Z98"811901"91~"£89"ZOI660"6Z17"0~£"Z17£~8"861"O£Z"9£

60L"86L"L17Z"17Z£81Z"Z8L"£OL"££~£Z"~£I"~L1"88

1LO"0917"680"8L1919"££~"17~1"081

aNAaNA8101/1/1810l19/0£

;)YlpfunnbU~Hu~q;)y:>(!9N~HUJUN!ql9Gu~!llWqd

ugqd9:>Al~U9:>~lAt!poonn)s:JUJoqU!Augqd9:><Al~u9:>,<UJO;)U!A~u.npAt!x~AUt!Anl.HH!~l1Al~u9:>

aoA1~U9:>.,dno~U!Au~opd~l.

;)YlpfusqUll~Unqi!'i!qd~u9PdoqU~!qonqi~A

uynpU~!JllYqd0VqUJ'i!Pq;)JP;)r\UJoqo£nb6){';)0;)ll1G<nqi!Vqd9q!q:>

unnbu~Hu~q19UJ~lnuw~:>UJO;)U!Auyripenouvs~u9P1t!qnrun;)0;)111Pu~9nqi!Vqd

,'AuAoqo~A;)0;)111P'~u~qut!~u!.t;l~u~!luvolpf;)P.Qlnqi!VqdnrI

(lfUJIPtei9811~:JfrlOZ/U/ZZiCfl8u:J18-.wfrlOZ/ZOZpS.1118u<]lfl03lfllfUfllfU118)NWNa_860Hn~w

(oaqld~!l)810,W!U9~uyqlOfA1!~U39qll~"lI~uyqlnys~"lIOq3gpu~lu&gl~l,qudOqqUJq311!l0Y3oyqquJWl~Anq.L

U03Al~u~p3y31!AHlJlalIw03uIAuVqd?:JAl~u9:J

Cong ty cA phin Vincom Retail va cac cong ty conThuyst minh bao cao tai chinh hQ'Pnhit giii'a nlen di}cho ky sau thang kit thiic ngay 30 thang 6 nam 2018 (tiip theo)

Mill B 09a-DNIHN(Ban hanli theo Thong ttr s6 20212014flT-BTC

ngay 22/1212014 cua B{j Tai chinh]

14. NO'xiu va no kh6 doi. .30/6/2018 111/2018

SBngay Gia tr] co th~ sJ: , Gia tri co th~o ngayqua han Gia gBc Du phong thu h6i qua han Gia gBc Du phong th~ h6i

VND VND VND VND VND VND

Ne qua h~nCong ty Co phan BSCViet Nam > 730 28.052.522.215 22.000.000.000 6.052.522.215Cong ty cll ph~n D~u bepHoang Gia > 730 22.185.202.163 21.494.634.009 690.568.154 >730 22.185.202.163 19.549.155.856 2.636.046.307Khae > 365 115.336.811.952 25.599.315.301 89.737.496.651 > 365 105.925.615.312 28.264.221.460 77.661.393.852

137.522.014.115 47.093.949.310 90.428.064.805 156.163.339.690 69.813.377.316 86.349.962.374

Trong iJ6:D\I' phong cac khoan phai thu ng~nhan kh6 doi

47.093.949.310 69.813.377.316

36

L£

(80()"0[£09S;108Z£)OL1018t'Z89°918L89°S;£t'686°Z178°[

~){~UOlluyq~pUl}S~u9PWfl~~UOll~U~.L~n¥pnp?s

aNA810Z19/0£A~SU;)!'ql

l~'1Su~qln~s~)1

6LZo170Z°S;S;S;6L1"%170L6C6:>Ylp(Olp(ugl~u~H(0IC£17£006z09Z)617S;°009°19S;°S;S;(6£8°£I1708£17oL£)S;1700zr1"99£Ogzuvs~u9P

llNurgqdq~q.L6S;8°0£9°U8°98C1S;Z9°8£00ZSrS;6ZoZ''~uep-9p

~u.npA~X~uupueq?PUl}S~u9PlVfl

aNASUQqdita

810ZIlIl

aNAaNASUQqdita;)?S~!~

810"9/0£

0[£06176°£600L17

1£1"S;8S;°W9°£968°6S;00£OIoZ9

(6S;6°LS;C999)(ZS;6°98z0098°8Z)S;06°919°L08°991£oLL£0£18°69

~){~UOlld~quU~OH~~UOll~uti.p-':IS

~~UOll~U1.u~n¥Pnp?s

aNAaNAL10Z19/0£810Z/9/0£A~SU;)!'qll~'1ju~qln~s~)1

(lfUJlf)!1?.L9f1=>fr[OZ/U/ZZA1?8uJ.LfI-Ll/fr[OZ/ZOZ?Snt8u(jlf.LotJlfJlfu1?lfuVfI)NWNa-860Hn,w

(oatild~!l)810,W!U9~uyqlO£A~~u;)yqll~)(~uyqlnys~)(oqa9PU~!URD!~l,qudOqqUJq;)!moy;)oyqqU!Wl~AnqJ..

UO;)Al~u~p;)y;)~AH81alIWO;)U!AuVqd?;)Al~ug;)

Cong ty ca phin Vincom Retail va cac cong ty conThuyit minh bao cao tili chfnh hQPnhit gifta nien dQcho ky sau thang kit thiic ngay30 thang 6 nam 2018 (tiip theo)

MiD B 09a-DNIHN(Ban hanh. theo Thong tus6 20212014/TT-BTC

nga» 22112/2014 ella B(j Tai chinh)

BiSn dQng trong ky cua dir phong giam gia hang t6n kho nhu sau:

Ky sao thang k~t thuc ngay30/6/2018 30/612017VND VND

S6 du dAukyTang dtr phong trong ky

26.290.343.71011.148.070.129

S6 du cu6i kY 37.438.413.839

16. Taisan khac30/6/2018VND

1/112018VND

Tai san ngan han khac• D{ltC9C cho muc dfch dAu tu (i)• D{ltC9C thue mat bang

4.667.172.915.451 5.398.183.535.897132.200.000.000

4.667.172.915.451 5.530.383.535.897

Tai san dill han khac• D{ltC9C cho muc dich dAunr (i) 478.000.000.000 327.000.000.000

(i) Day la cac khoan d{ltC9C cho T~p doan Vingroup - Cong ty CP va mot s6 cong ty lien quan ("cac d6itac dAu tu") cho muc dfch dAu tu va kinh doanh cciuphan trung tam thU011gmai cua mQt s6 du an bAtdQng san thea cac th6a thu~n va hqp d6ng hqp tac dku tu va kinh doanh d\l' an. Cac khoan d{ltCQC naykhong co tai san dam bao. Theo cac thoa thu~n nay, cac d6i tac dku tu dii cam kSt chuy~n nhuQ'llg cacd\l' an trung tam thU011gm~i ho{lc trao quy~n uu tien mua cac trung tam thU011gm~i cho Cong ty va caccong ty con thea gia ban du bu d~p cac chi phi dku tu dii phat sinh. Trong truOng hqp cac d6i tac diu tuchua hoan thi~n du cac di~u ki~n d~ chuy~n giao cac trung tam thU011gm~i sang cho Cong ty va caccong ty con t~i thCYidi~m tai san dii hoan thanh va s~n sang dua van khai thac, sir d\lng, cac ben se hqptac d~ Cong ty va cac cong ty con quan ly v~n hanh va khai thac trung tam thU011g~i va chi a se l~imQt phAn lqi nhu~n truac thuS tu vi~c v~n hanh trung tam thU011gm~i cho cac d6i tac dftu tu.

38

------------------- - - - --

Cong ty ca ph in Vincom Retail va cac cong ty conThuy~t minh bao cao tai chinh hQPnhit gifi'anien dQcho ky sau thang k~t thuc ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hanli thea Thong tu s6 20212014fIT-BTC

ngay 22/12/2014 ella B(j Tai chinh}

D~t cQccho muc dich diu to' chi ti~t theo cac ben lien quan30/6/2018VND

1/112018VND

Cong ty meT~p doan Vingroup - Cong ty CP 2.857.747.645.529 3.779.183.535.897

Cac ben lien quan khacCong ty C6 phanVinhomes (tnroc day la Cong ty C6 phanPhat trien Do thi Nam Ha NQi)Cong ty C6 phan Tu vftn DAu nr va DAunr Vi~t NamCong ty C6 phan VinpearlCong ty C6 phAnDo thi Du lich cAn GioCong ty TNHH Phat trien Cong vien Trung tam

1.571.000.000.000188.000.000.000264.425.269.922163.000.000.000101.000.000.000

1.571.000.000.000188.000.000.00086.000.000.000

101.000.000.000

5.145.172.915.451 5.725.183.535.897

39

017

II8"Lvv"08Z"ILZ9S;8"£9I"ZOS;"£V08"ZS;£"99£"S;6S;6"LS;Z"9£S;"Z6S;0"£I17"IL8"v£I££I"09Z"VOO"S;ZI~!90Jnp9S

86Z"Z££"£V6"9£I899"1£I"£OZIS;v"v6v"LvC8ZZS;"v£C£Z8"Z6LCZv6"£S;£"OOI8L8"8Z0"S;18"VZ$)(n¥Pnp9S

1'81ucpj~lY!~

LZv"9v£"6ZO"V9999"Z££"8ZO"Zvv£"LZO"llv"S;006"6IZ"vvv"IZ9V"010"8I£"ZVS;S;O"%CLZ8"ZI~!90Jnp9S

L8Z"6£0"OIZ17£6"986"19(IOCL09"9S;£"I)0817"I8S;"v80"I!B(!BO(u~qd

(v6S;"vLS;"9Lv)(0S;6"I£S;"OV)(888"LL£"90v)(9S;CV99"6Z)6(quuqJ.

I9S;"900"S;S;6"S;IS;LS;"9II"S;ZV£S;CZ6£"ZO£"I6Z9"68v"S;ZZ£69"0£6"1L9"0I116"9LO"0££"£$)(~UOllouq0vq)l

09v"vI6"0S;S;"8vv08"9L1"£6£"IIvS;"99I"6171"17L££"£vC%1"I8S;£"S;90"60v"££OZV"Z9CZVV"8$)(o¥Pnp9S

~}fADIuc?woeqj~lY!~

8£Z"V6C60£"S;££ZZS;"96V"0£S;"S;8171"08£"LLCOI6S;8"LLv"086"£IZS;"£Zv"68I"LLI88I"9lO"Z£8"L£I~!90Jnp9S

0S;0"88I"17£6"£(6v£"S;18"17IZ"Z)(ZV£"66S;"9v1"8)IV9"9ZZ"LZv"9!B(!BO(u~qd

(9vC990"OZ6"Z)(0S;6"I£S;"Ov)(v9C90C6S;CZ)(Z£0"8Z8"61I)6(4uuqJ.

S;6I"vS;S;"106"117I-vI6"LZCv£9"£vI8Z"9Z8"99Z"86~uup-9Pueqoo~uilpA~Xjqd!q:J~lU~AOqJ

1£0"090"17£8"01S;S;v"990"9£I9LS;"£66"L69"0I~~uOli~Ul1J.

8S;C9vZ"v6v"S;8IZLv"80£"96S;"IZ66"099"968"ZI6S;8"LLv"086"£L£I"800"£9C££186Z"I6CLS;Z"££~o¥pnP9SY!~u~An~N

<INA<INA<INA<INA<INA<INA~u0.L;)yq}f~uC?qdU~Au\1Anq;)U!A[ql~!ql~A;)9~lU~!}fl!A ~

U~!l~UO.nqd uvs!~.Ljql~!q.L;)9WAYW'~;)~qN

qU!qnuqqujp9~ues!~.LeLI

(lfUJlfJ!1?.L9EIV'!-JfrIOZ/Zl/UA1?JiUJ.LEI-llJfrIOZ/ZOZ?S'.mJiUfJlf.LoalfJlfU1?lfUVEI)NWN<I-e60gnfW

(oaq1d~!l)810,W!U9~uyq1OfA~~U;)9q11~'1~uyq1nys~'1oqogpU~IUu.gl~1,qudOqqUJqJ1~1oyJoyqquunl~Anq~UO;)A1~U~pJyJ~AHUlaHWOJUIAu,qd93A1~ug3

Cong ty ca ph§n Vincom Retail va cac cong ty conThuy~t minh bao cao tal chinh hQPnhit gifta nien c1Q cho ky sau thang k~t thuc ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hann theo ThOng tu s6 2021201411T-BTC

ngay 2211212014 cua B6 rs chin h)

Trong tai san c6 dinh hiru hinh tai ngay 30 thang 6 nam 2018 co cac tai san co nguyen gia 3.103.476.817VND (11112018: 3.067.490.023 VND), da duoc khau hao h8t nhirng vfrn dang duoc sir dung,

Chi ti8t v~ vi~c sir dung cac tai san c6 dinh hlru hinh lam tai san th8 chllp cho trai phieu cua Cong ty vacac cong ty con diroc trinh bay nhu Thuy8t minh 30.

18. Tai san cBdinh vo hinh.Phinm~mmay vi tioh

VND

Nguyen gia

S6 du dftu kyChuyen tir chi phi xay dung co ban do dang

46.477 .046.0891.470.616.855

S6 dir cuoi kY 47.947.662.944

Gia tr] hao mon loy k~

S6 dir dftu kYKhllu hao trong ky

12.837.724.6523.563.527.003

S6 du cu6i kY 16.401.251.655

Gia tri con l\li

S6 dudftu kYS6 du cu6i kY

33.639.321.43731.546.411.289

41

Zv

09Z"~66"908"1VZ"1Z818"09Z"10~"980"£II£"£69"LZ£"080"£I1£1"1vO"8L6"vLO"~~)(!9n;)np9S~09"£Ov"~OZ"lOv"OZ8v~"0IZ"86L"£89"Z~6Z"v£8"v6L"V~9"ZIZ9L"8~£"Z19"Z90S~)(n¥Pnp9S

!81uoojJlY!~

~60"160"91L"Z6L"Z69L"~99"980"Z60"1L99"~L6"610"OLZ"16~9"6vv"609"0£v~)(!9n;)np9S

(ZOZ"100"9£6)~V9"Z~9"699L~~"8v£"99Z!~I!~Olu~qd(OLO"098"L~Z"L)(~Z~"£Zv"lvL"9)(~v~"9£v"91~)61quuql'uyq~u.6nqN£6£"6L9"OL~"6Lvv£~"£LZ"£~~"0610~£"~18"1LZ"99Z60~"06~"~VCZZ~)(~UOJlonqn~q)lZLCILZ"Wv"OZ£"ZZ96"918"0IZ"606LIZ"VV6"V6~"£00"1£6~"01~"L6~"LOv~)(n¥Pnp9S

~JtAtHuQw08qjJlY!~

~~£"980"£Z~"v£0"vZL8~"9Z6"L8~"8LI"v8L6"899"Lv£"O~£"vl06L"06v"L8~"~O~"s~!9n;)np9S

(£06"909"198"v)£06"909"198"v!~I!~Olu~qd(£08"OLO"Lvl"Zv)(~OCOVL"081"ZZ)(098"6LO"888"91)(8£Z"0~Z"8LO"£)61quuql'uyq~u.6nqN9vO"8vO"£~8"8ZL£"8~8"86£"vl(9Z£"0l8"~V~"~)uyoll~Anbop(UJv!~)~U~.L6~6"£L8"68l"LO£8~COvv"L9L"£~1lOZ"££v"ZZv"£~1~uup.<?puaq.0;)~uitpAgXjqdrqo.Qlu~AnqJ9LC6~~"81O"6£O"1sss:Lv6"v~v"vvv8v~"OvCLO1"9~~£L9"1L8"~~v"8£~)(~uOJi~u~.LLL£"~L9"809"IZCZZoI~"LZO"600"£6~"£ZI~"8LL"68£"8~9"£I~~£"698"60Z"OLv"s~n¥pnp9S

Y!~u~An~N

ONAONAONAONA~U?J..[ql~!qlJ9JlU~!Jtl§AlJP~uitp~s

'J9WAYW~A8~J~qNUtAnO

Jl1nvpU\'lS~ugp1,9·61

(lfuJtp111.19fIvl'}:JfrlOZ/U/ZZA118uois-u»lOZ/ZOZpS.11J8u9lf.1DCJlf)lfu11lfuVfI)NHINO-8609n~w

(O<Jqld~n)810ZW!U9~uyqlOfA~~U;'9qll~)f~uyqlnys~)foqogpU~!UB.g!~l,qudOqqUJq;,!~oy;,oyqqU!Wl~Anq.LuooAl~u~p;,y;,~AHBl<JlIWO;'U!AuVqdW>Al~U9;)

Cong ty cA phin Vincom Retail va cac cong ty conThDy~tminh bao cao tal chinh hep nhit gifra nien dQcho ky SaDthang k~t tlnic ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hann theo ThOng tu s6 20212014flT-BTC

nga» 22/1212014 cua B(J Tai chinh)

Bfrt d9ng san dftu nr cua Cong ty va cac cong ty con chu y~u bao g6m tai san cua cac trung tam thirongmai do Cong ty va cac cong ty con sa hiru va v~n hanh hoat d9ng cho thue m~itbang va cung clip cacdich vu lien quan.

Tai ngay 30 thang 6 nam 2018, Cong ty va cac cong ty con dang trong qua trinh xac dinh gia tri hQ'Plycua cac bfrt d9ng san dftu nr nay.

Chi ti~t v~ viec sir dung cac bfrt dong san dftu nr lam tai san th~ chap cho trai phi~u cua Cong ty va caccong ty con duqc trinh bay nhu Thuy~t rninh 30.

Cac khoan ti~n thue thea cam k~t cho thue ho~t d9ng duqc trinh bay trong Thuy~t rninh 34.

20. Chi phi xay dt}'llgcO' ban dO'dangKy sau thang k~t

thuc ngay30/612018VND

S6 du dAu IcyTang trong IcyChuy8n sang tai san c6 dinh hfru hinhChuy8n sang tai san c6 dinh vo hinhChuy8n sang bfrt d9ng san dAu tuChuy8n sang chi phi tra truo-c dai h~

1.080.110.809.673478.851.249.068(141.901.554.195)

(1.470.616.855)(307.189.873.959)

(2.004.564.305)

S6 du cU6i Icy 1.106.395.449.427

43

LvC£I8·[8CLv£8~£·[9v·[Z£·V~V

9LO·LZ9·LOC9£~88·8[0·ZV8·8Z8Z6·~89·L06·£I6[v·ZZZ·~89·LZ66Z·669·L9v·ZZ8v£·L[v·vZZ·£Z

960·8v£·9£v·L[£96·9[Z·£68·9666["£9Z·L66·6~[

[8v·v8~·~08·LLI1[v·[6[·9£I·L6[

ONAONA8IOZIlll810Z/9/0£

:)YlDIuYnp:)Y:)runypjqd~q;)

aonn~Jld?~q~uqtrnOpd~qunql~nq.Laonn~JlWP~nqlu~~.L9qu~p~Iu~nb:)Yldoq

~U?PdoqOgqll~)[W13:)u~nqu!DIaonn~J.L013~~ulJqnnqo

uas~u9PWqu~punnbu~H~u9q130qjqd~q;) ,,,

·(ONA98Z·0Z9·LL8·ZZ:L[OZW11U9~uyqlO£AlJ~U:)!lqll~)[~uyqlnys~)GNAv99·[~0·v8v·vlJIU?!l9s~U~lWAA13A~pjqd~q:)139qu9AllPuooAl~u9:):)plJAAl'~U9;)'~)[~UOJ.L

LOZ·£9Z·vZC8IIL~·9v8·~v£·£L868·969·ZI£.LLL68·Z06·9££·6LZOO·~to·Z6£·0Ito9·Z6Z·vZ8·0£

£6£·0£8·6~Z·9Z:)YlDI:)9'lO~8:13Z13ldWO:)U~Auyno

~U11NlJGPlOPUO;)lUOJJ.IgAFM[13Jgdu~Auyno-uy~UO'l13Z13ldWO:)U~Auyno

uy?q~NUlJGW13NWO:)U~AuynoUgll13~JgpUDIU?~Go~uuyno

n13WlJ;)WO:)U~Auyno~u13n()~qd-JglUg;)A)[Suyno

13QHu~m)[J13W~X13WWO:)U~AuynoqU~N:)118:·130H~9ns13Z13IdWO:)U~Auyno

~unHAnou~l.LJglUg;)WO:)U~Auyno

£Zv·[£9·9vL·8ZIOv6·08£·9Z6·v£ZI£I·O~C1O~·9Zv

8L9·8v~·~vO·0£v09·Z6Z·vZ8·0£I8~·~8£·88~·8££9I·90I·LOv·L809I·vZ9·ZZC6ZI06tI99·Z60·£££8~9·000·~~v·o£v

ONA810ZIlII

ONA810U9/0£

(lfUJ1P11(.198V'!-:Jf7lOZ/ZlIZZiC,?EuJ.18-LYf7[OZ/ZOZpS.1lJEUl]lf.1oalfllfU'?lfuV8)Nil/NO-8608nfW

(oaqld~!l)810ZW\'tU9SuyqlOfA~SU39qll~~Suyqlnys~~Oq39PU~!Ue.g!Sl,qudOqqUJq3!m0Y3oyqquJWl~AnqJ.

U03Al~u~p3y3~Al!81allW03U!Au~qdW>Al~u9:=>

Cong ty ca phin Vincom Retail va cac cong ty conThuyit minh bao cao tai chfnh hCfpnhit gifra nien dQcho ky sau thang kit thuc ngay 30 thang 6 nim 2018 (tiip theo)

Miu B 09a-DNIHN(Ban hann theo Thong tus6 20212014/TT-BTC

ngay 22/1212014 cua Bo Til; chinh)

(b) Chi phi tra truoc dal hanChi phi Chi phi Cong cy, Ti~n thue dit Chi phi hoa hAng

thue mft bing sii'a chfra 1011 dyngcy tra trmyc moi giOi Khac TAngVND VND VND VND VND VND VND

S6 dir dftu ky 278.158.564.110 47.819.223.135 20.473.525.339 15.804.675.410 14.961.314.538 17.164.911.181 394.382.213.713Tang trong kY 22.669.056.649 8.853.108.002 6.749.611.326 11.727.737.198 4.873.387.753 54.872.900.928Chuyen til' chi phixay dung do dang 2.004.564.305 2.004.564.305Chuyen sang chi phitnt tnroc ngan han (17.436.348.096) (17.436.348.096)Ph an b6 trong ky (5.026.962.002) (34.886.495.564) (8.027.688.982) (1.480.037.912) (10.650.351.290) (1.363.205.773) (61.434.741.523)Thanh 19 (5.996.390.467) (5.996.390.467)Phan loai lai 4.037.844.458 378.729.976 (10.923.698.873) 6.507.124.439

S6 du cuci ky 273.131.602.108 39.639.628.678 17.685.848.173 3.637.900.728 5.115.001.573 27.182.217.600 366.392.198.860

Trong gia tri ghi s6 cua chi phi tra tnroc dai han tai ngay 30 thang 6 nam 2018 bao g6m 276.769.502.836 VND chi phi tnt tnroc cho mot ben lien quan, C6ng tyC6 phan Dftu tu va Phat trien Sinh Thai (11112018: 278.158.564.110 VND).

45

Cong ty C&ph§n Vincom Retail va cac cong ty conThny~t minh bao cao tal chinh hop nhit gitra nien dq cho ky san thang k~t thuc ngay30 thang 6 nam 2018 (ti~ptheo)

Miu B 09a - DNIHN(Ban hanh. theo ThOng tu s6 2021201411T-BTC

ngay 22/1212014 cua B9 Tiii chinh]

22. Tai san thu~ thu nh~p hoan I~iva thu~ thu nh~p hoan lai phai tra

Tal sin thn~ thu nh~p hoan l~i va thn~ thu nh~p hoan l~iphai tra dllQ'C ghi nh~nThu~ 30/6/2018 11112018suit VND VND

Uti san thu~ thu nhap hoan lai:Chi phi phai tra ng~n hanChenh lech tir danh gia lai tai san thuan cuacong ty con khi sap nh~pChenh lech du phong cua hang t6n kho gifra cacbao cao rieng va bao cao tai chinh hop nhat

Tfmg tai san thu~ thu nh~p hoan Il,li

Thu~ thu nh~p hoan Il,liphai tra:Chi phi khfru haoChenh I~ch tiT vi~c danh gia ll,ligia tri hqp 19 khimua ll,lim9t cong tyChenh l~ch tiT vi~c danh gia ll,ligia tri tai santhuAn khi sap nh~p cong ty conChenh l~ch do ghi nh~n doanh thu cho thue daihl,lnm9t IAn- doanh thu chua th\l'c hi~n

T6ng thu~ thu nh~p hoan ll,liphai tra

20%

20%

20%

20%

20%

20%

20%

2.196.641.817 2.850.013.867

9.081.261.660 5.772.153.108

7.487.682.767 5.258.068.743

18.765.586.244 13.880.235.718

5.634.492.170

40.329.351.914 40.769.240.138

10.548.701.060 10.577.644.939

12.815.107.962 11.228.915.291

69.327.653.106 62.575.800.368

46

--- - -- -- ---

Cong ty cA ph§n Vincom Retail va cac cong ty conThuyit minh bao cao tili chinh hop nhit giii'a nien dq cho ky sau thang kit thuc ngay30 thang 6 nam 2018 (tiip theo)

Mio B 09a-DNIHN(Ban hank theo Thong tu s6 20212014fIT-BTC

ngay 22/1212014 cua B{5Tai ehinh)

23. LQi th~ thurmg maiVND

Gia g&S6 du dAuleY/s6dir eu6i ky 725.836.732.102

Gia tr] hao mon hiy k~

S6 dudAu kyKh~u hao trong ky

173.891.232.85736.291.836.604

S6 du eu6i ky 210.183.069.461

Gia tr] gbi sAS6 dir dAukyS6 dir cuoi ky

551.945.499.245515.653.662.641

24. Phai tri nguOi ban

(a) Phii tra ngllOi ban chi tiit theo nha cung cip IOn30/6/2018

S&co kha nangtra nQ'VND

Gia g&cVND

Gia g&cVND

11112018S&co kha nang

tra nQ'VND

C6ng ty TNHH Tuv~n va Xay dungVine om 208.368.451.659 208.368.451.659 262.458.623.991 262.458.623.991C6ng ty C6 phanVinpear1 266.548.370.418 266.548.370.418 246.660.272.881 246.660.272.881Tap doan Vingroup-C6ngty CP 359.979.528.419 359.979.528.419 152.047.863.205 152.047.863.205C6ngTyTNHHDAuTu Xay DungUnieons 26.448.247.741 26.448.247.741 116.431.685.556 116.431.685.556Cac nha eung cApkbae 286.290.155.134 286.290.155.134 287.732.650.135 287.732.650.135

1.147.634.753.371 1.147.634.753.371 1.065.331.095.768 1.065.331.095.768

47

Cong ty ca ph in Vincom Retail va cac cong ty conThuyit minh bao cao tai chinh hC}'Pnhit gifra nien dQcho ky sau thang kit thuc ngay30 thang 6 nam 2018 (tiip theo)

Mio B 09a - DNIHN(Ban hanh. theo ThOng nr s6 20212014/lT-BTC


(b) Phai tra ngU'Oiban la cac ben lien quan30/6/2018

Gia g6cVND

s6 co kha nangtra nC!VND

Gia g6cVND

1/1/2018s6 co kha nang

tra nC!VND

Phai tnt C6ng tyTNHH Tu vAnvaXay dungVincom 208.368.451.659 208.368.451.659 262.458.623.991 262.458.623.991C6ng ty C6 phanVinpearl 266.548.370.418 266.548.370.418 246.660.272.881 246.660.272.881Tap doanVingroup - C6ngtyCP 359.979.528.419 359.979.528.419 152.047.863.205 152.047.863.205Cac ben lien quankhac 51.679.078.716 51.679.078.716 53.246.934.804 53.246.934.804

886.575.429.212 886.575.429.212 714.413.694.881 714.413.694.881

Khoan phai tra thuong mai d6i voi cac ben lien quan kh6ng diroc dam bao, kh6ng chin Uti va phai tratrong vong 60 ngay k~ til ngay ghi tren hoa don.

25. NgtrOimua tra tiSn trmrcKhoan ngiroi mua tra ti~n tnroc chu y~u lien quan d~n cac khoan thanh toan cua khach hang tnroc khiban giao bdt dQng san.

48

617

!)8£"£!)9"6179"1761(018"00£"6ZL"98T)(ZO1"860"818"8(9)!)LI"0l1"6IZ"608ZZ1'Zt6"LL6"0IZ

(IOO"OOO"Z)(OOL"Z1Z"ozt"O£)001"6LZ"9!)8"t66!)"££6"19!)"!)Z:)Ylpfd(lU!l}4dul}041:)Y:)~A~n4.L

19t"68Z"6L£"t(96Z"tt8"9It"ZZ)Z86"0!)£"t06"ZZ!)LL"Z8L"168"£u~4uY:)dY4un41~n4.L(9!)t"tt£"£!)£"L£I)9!)t"vt£"£!)£"L£111lP~n41u~!l~A11lP~ut\pl,1S'U~!.L

!)90"8ZrZI!)"8£(018"00£"6ZL"98T)(!)I1"£lL"£06"t£T)Z!)8"8tZ"!)£!)"£££8£1'£68"609"9Z',~Ul,;n'U!~!J1Y!~~n'4.L

098"!)£Z"09L"I!)I(!)£!)"£86"£U"£1£)!)8L"988"69!)"01£019"Z££"t16"t!)1d~!4~UquaopdY4un41?n4.L

<INA<INA<INA<INA<INASIOZ/9/0£~~lU,;)~)(Suo~l~)(SUO~lSIOZIlIl

dim8pusdguH,tqd9S v_y

;)-9.8U~qNd9U!,qdU'0lpf;)Y;)~A~nq.L'9Z

(lfUJlfJ!1?.L9fIvrzJfrIOZIZl/ZZA1?8u:J.LfI-.L.L/fr10"1,,0,,psnt8uglf.LOiJlfJlfu1?lfuVfI)NWN<I-8609n,w

(oaqld~n)810ZW!U9JU,qlOfA~JUJ9qll~lfJu,qln,s~)(oqogpu~nuR~.nJl,qudOqqUJqJ1mO,Jo,qqunnl~Anq.LUOJAlJu~pJ,J~AUBlallWOJUIAuVqd?;)AlJug;)

Cong ty ca phin Vincom Retail va cac cong ty conThuyit minh bao cao tai chinh hep nhit gifta nien di) cho ky sau thang kit thuc ngay30 thang 6 nam 2018 (tiip theo)

Mio B 09a-DNIHN(Ban hanh theo Thong tus6 20212014/TT-BTC

ngay 22/1212014 cua B(j Tai ehinh)

27. Chi phi phai tra30/6/2018VND

1/1/2018VND

Chi phi xiiy dung trfch tnrocChi phi Hiivay phai traChi phf khac

449.781.704.27685.104.336.314112.783.590.235

331.038.967.19689.444.237.64193.514.385.578

647.669.630.825 513.997.590.415

Chi phi phai tra chi tiit theo cac ben lien quan30/6/2018VND

1/1/2018VND

Cac ben lien quan khac 1.414.276.000

Chi phi phai tra cac ben lien quan khong co dam bao, khong chiu Hiiva phai hoan tra sau 60 ngay k~ tilngay co hoa don.

28. Doanh tho chua tlnrc hien. .(a) Doanh thu chua thuc hi~n - ngin han

30/6/2018VND

1/1/2018VND

Doanh thu nh~n tnroc til cho thue bftt d9ng san dAunr vacung cftp cac dich vu lien quanPhan doanh thu chua thtrc hien dai han se diroc thirc hientrong vong 12 thang

1.544.446.485 8.439.303.967

26.428.410.026 22.789.901.116

27.972.856.511 31.229.205.083

50

Cong ty ca phin Vincom Retail va cac cong ty conThuyit minh bao cao tal chfnh hQ'Pnhit gifra nien dQcho ky sau thang kit thiic ngay30 thang 6 nam 2018 (tiip theo)

Min B 09a-DNIHN(Ban hanh theo ThOng tus6 20212014/TT-BTC


(b) Doanh thu chua thuc hijn - dai han30/6/2018VND

1/1/2018VND

Doanh thu nh~ tnroc tit cho thue bftt dQng san dAunr vacung clip cac dich vu lien quan

Phan doanh thu se duoc thuc hien trong yang 12 thang

70.962.814.061 79.158.507.393

(26.428.410.026) (22.789.901.116)

Phan doanh thu se duoc thirc hien sau 12 thang 44.534.404.035 56.368.606.277

(c) Doanh thu chua thuc hi~n til' cac ben lien quan30/6/2018VND

111/2018VND

C6ng ty C6 phan Dich vu Thirong mai T6ng hopVineommereeCac ben lien quan khac

29.109.917.46311.120.991.002

35.000.000.00010.785.783.370

40.230.908.465 45.785.783.370

29. Phai tra khac

(a) Phai tri ngin han khac30/6/2018VND

11112018VND

Ti~n thu tit cac hop d6ng d~t coc va yay v6nChi phi nr vftn, m6i gioi va bao lanh lien quan d8n viecchao ban e6 phAnD~t eQCthue van phang va quAy hang phai hoan tratrang yang 12 thang tmKinh phf baa trl cae can hQ dl'lban giaoPhai tra khae

728.495.219.153 738.863.578.820

261.545.549.247

190.381.363.50524.697.038.92663.453.504.439

166.190.863.42665.596.496.22867.422.113.273

1.007.027.126.023 1.299.618.600.994

51

Cong ty cA ph in Vincom Retail va cac cong ty conThuyit Minh bao cao titi chinh hep nhit giii'a nien dQcho ky sau thang kit thtic ngay30 thang 6 nam 2018 (tiip theo)

Miu B 09a-DNIHN(Ban hanh thea ThOng tus6 20212014/TT-BTC

ngay 22/1212014 cua B(J Tai chinh)

(b) Phai tra dai hgn khac30/6/2018VND

11112018VND

D~t CQC thue van phong va quAy hangD~t CQC thue van phong va quAy hang phai hoan tra trongvong 12 thang to;

854.661.086.099 790.120.972.742

(190.381.363.505) (166.190.863.426)

Khoan d~n han tra sau 12 thang 664.279.722.594 623.930.109.316

(c) Phai tra khac cho cac ben lien quan30/6/2018VND

1/1/2018VND

Phii tra ngin han khacCong ty CfJ phAn Dich vu Thirong mai Tong hopVincommercePhai tra cac cong ty lien quan khac

6.013.554.3647.059.145.854

6.157.998.1295.814.716.063

13.072.700.218 11.972.714.192

Phii tra dai han khac• f •

Cong ty Co phan Dich vu Thirong mai Tong hopVincommerceCong ty TNHH MTV VinschoolPhai tra cac cong ty lien quan khac

24.991.603.4117.053.919.91718.773.232.678

33.049.999.4973.115.781.79510.415.255.283

50.818.756.006 46.581.036.575

Khoan phai tra ngan hl;lnkhac cac ben lien quan khong duQ'cdam bao, khong chiu Hii suftt va phai hoantra trong vang 60 ngay k~ til ngay ghi tren h6a don.

52

Cong ty ca ph in Vincom Retail va cac cong ty conThuy~t minh bao cao tai chlnh hep nhit gUmnien dC)cho ky sau thang k~t thuc ngay 30 thang 6 nim 2018 (ti~p theo)

Mlo B 09a-DNIHN(Ban hanh theo Thong tus6 2021201417T-BTC

nga» 2211212014 cua B6 Tai chinh}

30. Trai phi~u phat hanh va ng thue mi chinh

(a) Trai phi~u phat hanh va nQ'thue tai chfnh ngin hgn1/1/2018

s6 co kha nangtra nQ'VND

Biin d9ng trong kyGia trighi sAOVND

TingVND

GiamVND

Gia trighi sAoVND

30/6/2018sA co kha nang

tra nQ'VND

Trai phieu dao han trongyang 12 thang 2.797.608.333.330 2.797.608.333.330NQ'thue tai chfnh dai hand~n han tnt khac tir ben lienquan (Thuyet minh 30(b» 18.078.835.131 18.078.835.131

2.391.666.670 (2.800.000.000.000)

18.078.835.131 18.078.835.131

2.815.687.l68.461 2.815.687.168.461 2.391.666.670 (2.800.000.000.000) 18.078.835.131 18.078.835.l31

53

Cong ty cA phin Vincom Retail va cac cong ty conThuyit minh bao cao tal chinh hop nhit gifra nien di}cho ky sau thang kit thuc ngay30 thang 6 nam 2018 (tiip theo)

Miu B 09a - DNIHN(Ban hanli theo Thong tus6 20212014/TT-BTC

nga» 22/1212014 cua eo ts: chinh}

(b) Trai phiiu phat hanh va nQ'thue tal chinh dai han30/612018

VND1/112018VND

Trai phieu thirong (i)NQ'thue tai chfnh til mQtben lien quan (ii)

2.590.909.111.160197.147.993.608

2.989.669.444.500186.531.989.772

Khoan d~nhan tra trong vong 12 thang

2.788.057.104.768 3.176.201.434.272

(18.078.835.131) (18.078.835.131)

Khoan d~nhan tnt sau 12 thang 2.769.978.269.637 3.158.122.599.141

(i) Trdiphiiu thuimgTrai phieu c6 gia tri ghi s6 la 3.000 cy VND bao g6m 3.000 trai phieu, diroc nr vAnphat hanh vao ngay8 tMn~ 3 nam 2917 bci C6ng ty C6 phdn C,himgkhoan Ngan hang C6ng t~u<mg,voi IcY han 5 nam.Lai suat trai phieu ap dung cho IcY tinh Hiidau tien la 8,1% mQtnam, Hiisuat ap d\lng cho cac IcY tinhlai ti~p thea duQ'cxac djnh b~ng l~i suAttha n6i, 6 thang di~u chinh mQt IAnva duQ'cxac djnh theanguyen tic b~ng t6ng lai suAthuy dQngti~n gfri ti~t ki~mb~ng d6ng VND ky h~n 12 thang tra lai saucua Ngan hang TMCP C6ng thU011gVi~t Nam - Chi nhanh Thanh ph6 Ha NQivao m6i ngay xac djnhlai suAtcQng(+) bien dQ3%. Gia trj ghi s6 cua khoan trai phi~u nay duQ'ctrinh bay sau khi bu tm vo;chi phi pMt hanh.

Lo~i trai phi~u nay duQ'cth~ chApb~ngquy~n sfrd\lng d~t va tai san gl1nli~n vo; d~tcua cac trung tamthu011gm~iVincom Mega Mall Thilo Di~n, Vincom Plaza Ng6 Quy~n - Da N~ng va tai san gl1nli~nvo; dAtcua cac trung tam thU011gm~i Vincom Center Ph~m NgQcTh~ch, Vincom Plaza Thu Duc,Vincom Plaza H~ Long. Cac trung tam thU011gm~i nay hi~n dang duQ'csa hfru bOiC6ng ty TNHHVincom Retail Mi~nBic va C6ng ty TNHH Vincom Retail Mi~nNam, cac c6ng ty con.

Trong ky, C6ng ty va cac c6ng ty con mua l~i 400 trai phi~u tru6c IcY h~n.

54

Cong ty cA phin Vincom Retail va cac cong ty conThnyit minh bao cao tal chinh hQPnhit giffa nien d{}cho ky san thang kit thuc ngay30 thang 6 nam 2018 (tiip theo)

Miu B 09a - DNIHN(Ban hanh theo ThOng tust 20212014/1T-BTC

ngay 22/1212014 cua B(3Tai chinh)

(ii) N(1 thue tai chinkNQ'thue tai chfnh lien quan d~n cac hQ'Pd6ng thue dai han voi trung tam thuong rnai Vincom PlazaQuang Trung va Vineom Plaza Le Van Viet. Cac khoan ti~n thue t6i thieu phai tra eho cac hQ'Pd6ngthue tai chinh khong diroc huy ngang nhir sau:

30/612018TAngkhoan thanh

toan ti~n thuetai chinh Ti~n 1m thue NQ'g6cVND VND VND

Trong yang 1 n~m 30.978.492.822 2.283.653.855 28.694.838.967Trong yang 2 den 5 nam 83.155.743.291 25.233.049.770 57.922.693.521Sau 5 nam 571.989.015.491 461.458.554.371 110.530.461.120

686.123.251.604 488.975.257.996 197.147.993.608

1/1/2018TAngkhoan thanhtoan ti~n thue

tai chinh Ti~n 1m thue NQ'g6cVND VND VND

Trong yang 1 nam 19.451.635.857 1.372.800.726 18.078.835.131Trong yang 2 d~n 5 nam 83.155.743.291 25.233.049.770 57.922.693.521Sau 5 nam 571.989.015.491 461.458.554.371 110.530.461.120

674.596.394.639 488.064.404.867 186.531.989.772

31. D., phong phai tra ngin hanDI! phong phai tra ngan h~ th~ hi~n s6 du dl! phang bao hanh eho di~n tich thuong m~i ya nha ph6thuong m~i. Kh6ng co bi~n d(>ngeua dl! phang phai tra ngiinh~n trong kyo

55

9~

5;90'9vt"v69S~TLlOLC£88'OW'1£(L96'168'6W85;)5;5;£'5;5;Z'9Z6'Lv6'£L06'898'6L£'vZ£'v-000'0££'L8COIO'618lOZw~U9~u~nllOfA~~U!,iJ.np9S

£v8'5;LL'6£9'19n6Ll'19Cv5;Z

ZZZ'OL9'v5;0'v60'9Z16V'ZZ1"99CO£(L96'168'6W85;)

v95;'vlO'5;8£'19n

16L'OVZ'1v5;'98L'ZL06'898'6L£'vZ£'v-000'0££'L8L'0I0'61

,s){gUOllu~nqlu~nqu!O'l8lOZw~u

[~uyql[A~~U!Rl.np9S

699'Z9rZ6v'88n000'05;5;'5;Z£'5;Z6'5;000'00v'66£'991"5;1LIOZW~U 9~uyqlOfA~~U!Rl.np9S-----------------------------------------------------------------------------------------------vI0'8LC96v'OO6'vZ£L£'LO£'v19'0£(L96'168'61v'85;)6£6'6vl'5;80'8VO'Z

(OOO'OOO'OO5;'ZLO' I)vvv'vLv'vlO'OOn9vl'06CLL

8L8'1£1'5;8£'£89'VZLZZ'L15;'9£5;'0£(L96'168'61v'85;)

(OOO'OOO'OO5;'UO'I)86Z'v89'9£6'660'1

6V6'£6Z'15;0'1£8'1699'Z9Z'Z6v'88L'1OOO'05;5;SZ£'5;Z6'5;000'00v'66£'991'5;1

l~){U~!IAlgug::>61qUllql..,l~)[U~!1Algug::>nnouooAigug::>gUOllq::>J!Ol

Ul~qlenurl~){U~!1Algug:J,gunq::>

lYosUl~!){nstonpuooAlgug::>nnurl~){U~!1Algug:J

orng::>ll!q:J,s){gUOllu~nqlu~nqu!O'l

LIOZW~U[~uyql[A~~U!Rl.np9S

(ZVC5;1£'5;Z6'UI)ZVL'5;1£'5;Z6'£1105;6'5;5;8'IL9SL

ZVLSI£SZ6'£11

UNAUNAlYOSw~PIngq-9.S~q3u9A~u~q~iu~p3Qnql3y~,snO~PR~3q3J!Al'I

UNA!9qdu~qdR.nq3

u§nqu!Al'I

UNAu§qdIPUQA.up~u!!qi

aNA!!!pnnuVqdw)

UNAl~Anbn~!q

u~fnb93~u~qlgqduBqdQ;) ..'(.,

ngq.QS\lq;)U?A!VPABq.L

(lfUJ1P!'!.L9fJmprtozara:A,!8u.us-u/nOUlOlpS.1lJ8uglf.LO(}lfJlfu'!lfuVfJ)NHING-860gn~w

(O<lq1d~!l)810,WIU9~uyq1OfA~~UJ9q11~Jf~uyq1nys~Jfoqa9Pu~nuB-D!~1,qudOqqUJqJ!~1oyJoyqqU!Wl~Anq.LUOJA1~u~pJyJ~AHB1<l1IWOJU!AuVqd?:JA1~u9:J

Cong ty C6 ph in Vincom Retail va cac cong ty conThuyet minh bao cao tili chinh hQP nhit gifra nien dq cho ky sau thang k~t thiic ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hanh. theo ThOng tu s6 20212014/IT-BTC

ngay 22/1212014 cua so Tai chinh)

33./.. ., ,

Von co phanV6n c6 phAnduoc duyet va dii phat hanh cua Cong ty la:

30/6/2018sa hrC}1lgc6 phi~u VND

1/112018sallfongc6phi~u VND

van c6 phin dlfC}'cduy~tva da phat hanhC6 phieu ph6 thong 1.901.078.733 19.010.787.330.000 1.901.078.733 19.010.787.330.000

van c6 phin hi~n danghru hanhC6 phieu ph6 thong 1.901.078.733 19.010.787.330.000 1.901.078.733 19.010.787.330.000

Thang du van c6 phin - 4.324.379.868.907 4.324.379.868.907

C6 phi~u ph6 thong co menh gia la 10.000VND. M6i e6 phieu ph6 thong nrong irng voi mot quyenbieu quyet tai cac cuoc h9P e6 dong cua Cong ty. Cac e6 dong duoc nhan e6 tire rna Cong ty eong b6vao timg thm di~m. TAtea c6 phi~u ph6 thong d~u co thir tlJ uu tien nhu nhau d6i vo; tai san con l~ieua Cong ty. D6i vo; e6 phi~u dii dUQ'eCong ty mua l~i, cac quy~n tren d~ubi t~mngimg eho to; khichung duQ'cphat hanh l~i.

Khong co bi~n dong v6n c6 phAntrong kYo

34. Cac khoan my.cngoai bang can d8i k~ toan

(a) Cam k~t thue

Cdc cam kit thue hogt a(jng trang ao Cong ty va cdc cong ty con Laben cho thue

Cong ty va cae cong ty con hi~n dang eho thue mi;itbfutgdi~n tkh trung tam thuang m~i theo cae th6athu~n thue ho~t dong. S6 ti~n thue t6i thi~u trong tuang lai thea cae th6a thu~n nay vao ngay k~t thUekY k~ toan nhu sau:

30/6/2018VND

111/2018VND

Trong vong 1 namTrong vong 2 d~n 5 namSau 5 nam

3.221.206.889.6766.087.027.976.7275.132.357.523.373

3.629.328.425.5826.924.449.568.3025.844.963.402.173

14.440.592.389.776 16.398.741.396.057

57

Cong ty C6 phin Vincom Retail va cac cong ty conThuy~t minh bao cao tal chinh hep nhit giihl nien d()cho ky sau thang k~t thuc ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hanh. thea ThOng tu s6 20212014flT-BTC

nga» 22/12/2014 cua Bp Tai chinh]

Cdc cam k~t thue hoat ilpng trong ilo Cong ty va cdc cong ty can la ben iii thue

Cong ty va cac cong ty con la ben di thue, da ky k~t mot s6 hop d6ng thue hoat dong. Cac khoan ti~nthue t6i thieu phai tra cho cac hop d6ng thue heat dong khong duoc huy ngang nhir sau:

30/6/2018VND

1/112018VND

Trong vong 1 namTrong vong 2 d~n 5 namSau 5 nam

153.498.795.560568.191.258.061

3.406.727.570.769

74.668.825.684305.565.025.749

2.679.431.496.275

4.128.417.624.390 3.059.665.347.708

(b) Cam k~t chi tieu vAnCong ty va cac cong ty con da ky cac hop d6ng lien quan d~n viec trien khai cac dl,l"an b~t dong san.T6ng s6 v6n cam k~t theo nhii'ng hqp d6ng nay t~i ngay 30 thang 6 nam 2018 uac tfnh la 934 ty VND(1/1/2018: 1.189 ty VND).

(c) Cac cam k~t khac

Cam kit cung phdt tridn trung tam thucmg mgi

Theo cac th6a thu(in hqp tac gifra ~ong ty va c~c cong ty con vm T(ip do~n Vingroup - Cong ty CPoCong ty va cac cong ty con cam ket nh(in chuyen nhuqng toan bO phan von g6p cua cac cong ty ml,lctieu Sf duqc thanh l(ip d~ sa hfru va v(in hanh mot s6 trung tam thuong m~i t~i mot s6 tinh, thanh ph6sau khi cac di~u ki~n ky k~t trong cac th6a thu(in duqc hoan t~t. Cong ty va cac cong ty con chuy~n ti~ncho T(ip doan Vingroup - Cong ty CP d~ xay dl,l"flgtrung tam thuong m~i. Trong cac truang hqp T(ipdoan Vingroup - Cong ty CP chua du cac di~u ki~n d~ chuy~n giao v~ m(lt phap Iy cac trung tam thuongm~i sang cong ty ml,lc tieu dum hlnh th(rc g6p v6n, cac ben Sf hqp tac d~ quitn Iy v(in hanh, khai thaccac trung tam thuong m~i. Theo d6, Cong ty va cac cong ty con cam k~t Sf nh(in ban giao d~ v(in hanhva khai thac kinh doanh cac trung tam thuong m~i va chia I~imot phfrn lqi nhu(in cho T(ip doan Vingroup-Congty CPo

Cam k~t thanh toan thea h9P ilimg h9P tdc ildu tu cac dv dn trung tam thucmg mgi

Nhu da trlnh bay a Thuy8t rninh s6 16, Cong ty va cac cong ty con da ky k~t cac thOa thu(in va hqpd6ng hqp tac dfru tu va kinh doanh dl,l"an vm T(ip doan Vingroup - Cong ty CP va mot s6 cong ty trongT~p doan nay ("cac d6i tac dfru tu") cho ml,lc dfch hqp tac dfru tu va kinh doanh cAu phfrn trung tamthuong m~i cua mot s6 dl,l"an b~t dong sitn. Theo cac th6a thu~n nay, cac d6i tac d~u tu da cam k~tchuy~n nhuqng cac dl,l"an trung tam thuong m~i ho(lc trao quy~n uu tien mua trung tam thuong ~i choCong ty va cac cong ty con. Cong ty va cac cong ty con uac tfnh Sf can phiti thanh toan 3.112 tY VND(1/1/2018: 1.585 ty VND) cho cac d6i tac dfru tu thea cac quy djnh cua cac th6a thu(in nay.

58

Cong ty ca ph in Vincom Retail va cac cong ty conThuy~t minh bao cao tai chinh hQ'Pnhit gifra nien dQcho ky sau thang k~t thuc ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hanh theo ThOng til's6 20212014fIT-BTC

ngay 22/12/2014 cua B9 Tai chinh]

Cam kit lien quan din viec nhdn chuyen nhuong mot phdn dien ticli san thuong mai

Theo hop d6ng mua ban san thuong mai ngay 31 thang 1 nam 2016 gitra Cong ty TNHH Vincom RetailMi~n Nam va mot d6i tac doanh nghiep, Cong ty TNHH Vincom Retail Mi~n Nam se nh~n chuyennhirong mot ph~n dien tich thirong mai thuoc mN du an bftt d<;>ngsan tai quan Tan Binh, thanh ph6 H6Chi Minh. Tong gia mua dien tfch san nay la 83 cy VND. Tai ngay 30 thang 6 nam 2018, khoan camk~t con lai trong hop d6ng con phai thanh roan cho d6i tac la 4 ty VND (11112018: la 37 ty VND).

Cam kit lien quan din vi¢c chuyin nhu(fng m9t phdn toa nha Vincom Ba Tri¢u A&B

Vao ngay 31 thang 7 nam 2006, T~p doan Vingroup - Cong ty CP da chuy~n nhuQ1lgm<;>tphAn tai santhu<;>ctoa nha Vincom City Towers cho m<;>td6i tac doanh nghi~p theo m<;>thqp d6ng chuy~n nhuQ1lg.Theo hqp d6ng nay va cac th6a thu~n chuy~n giao nghia V\l sau do, Cong ty TNHH Vincom Retail Mi~nB~c, cong ty con, da cam k~t chuy~n giao d.c bftt d<;>ngsan d~u tu sau cho d6i tac doanh nghi~p nay vaongay 20 thang 7 nAm 2052:

• Quy~n sa hfru '12 khu V\lC thuang m~i (til tAng 1 d~n t~ng 6 toa nha Vincom City Towers khongbao g6m khu l~ tan va khu thang may t~ng 1 co di~n tich la 160 m2); va• Quy~n sa hfru '12 di~n tich t~ng hAmcua toa nha Vincom City Towers.

Cam kit lien quan din chuang Trinh dich v~ quem If va cho thue din h9

Cong ty TNHH Vincom Retail Mi~n Nam da ky k~t cac th6a thu~n d~ cung cApdich V\l quan ly va chothue can hQ cho khach hang mua can hQ t~i d\l an Vinpearl Riverfront Condotel Va N{mg. Theo do,trong vong 5 nam d~u tien k~ til ngay can hQ duQ'cban giao, khach hang duQ'cchu d~u tu dam bao phAnthu nh~p IOnhan gifra:

• 10% m<;>tnam tren gia tri chuy~n nhuQ1lg cua can hQ;• 85% tinh tren phAn lqi nhu~n hang nam til vi~c cho thue l~i cac can hQ nay cho cac ben thir ba.

59

09

ZvC£ZZ·9L£·Z£9S;0·99v·IIZ·98ZvW·W£·ZIv·LW·I

S;90·9IZ·L9Z·vZ800·0I£·9S;I·8Z£S;I£·WCI£v·aZ·I

Jytp{UghY!O•U~SilugpWqilu.6nquUi?AnqJUghY!O•

,mmbU~HliAq~!PJyJdgoilunJ~hruntlPU~SilugpWq~nqloqoUghY!O•,,,uYQilu~qm?Ay!ililU9.L

<INAaNAL10"19/0£810"/9/0£A~SU;)9qll~~Su~qlo~s~)I

d~p~un;}itAq;}!Pl!Auyq~ul!qu9Ay!~'9£ II

S;ICS;II"IL6·££CZ898·669·1708·££["£

8Z£·ZS;S;·68L"0S;U8·61v·OZCvZ6Zl·IL["1711·09S;ZS;9·L69·£9S;·16v8S;Z·Z6£·L90·£ZI·ZVf7£·Z8S;·OZS;· LI9·Z

Jytp{nqiquuoQ•u~silugpWqilu.6nquu~AnqJnqiquuoQ•

,unnbu~Hti.hqJ!PJyJdtlJilunJ~hrunppuasilugpltlq~nqloqonqiquuoQ•,,,nqlqunopilU9.L

aNAaNAL10"19/0£810"'9/0£A~SU;)9qll~~~u~qlo~s~)I

·ilu~lu!iltny!il~nqlwgilonqilugtp{'dtlJilunJ~pti.hqJ!P~huyqilu~qtny!ililuglU~!qi?qlnqlquuopilug.L ~..""<-

itAq;}!PdV;}~un;}l!A~ul!quaqnqlqutm(l'S£

(lJUJlfJ!'!.L98V!l.)frlOZ/ZJIZZA.,!8u:J.L8-.L.LIfrlOZ/ZOZpsJl18u(jlJ.LoalJllJU'!LJuV8)NWNa-8608o¥W

(oaqld~!l)810Zm!u9~uyqlOfA~~U;)9qll~~~uyqlnys~~oq;)~pu~JU8.g.!~l~qudOqqUJq;)!moy;)oyqquJWl~Anq.L

UO;)Al~u~p;)y;)~AH8lallmo;)u!Au,qd?3Al~ug3

19

91£·Z8Z·890·IZ~t:"60~·1917L68·1768·£Z17·~17ZO~·Z£9·0171·0171~9·VO£·6£~·LZ

89Z·09~·I~I·~I~CZLI·~9Z·17817~·6Z9·£I9·L£176Z·999·017£·Z£8V9·~179·176~·17I

;)ytp[jqd!q;)oqugqdlJAoaqn~tp[jqd!q;),!tIldi?!ljqd!q;)

ulJsunbqotpOU!~lJAW!~!9W~u9qnoq'U~A'mjqd!q;),U?!Au~qujqd!q;)

ONAONALlOZ19/0£810Z/9/0£A~jU;)9qll~)fju~qln~s4)1

17~6·690·817£·868~01·V08·900·Z£Z

£~1·8~Z·~LI09r17LO·6~Zvv8·9917·17~9·££9-cz.ttIr81Z·£0££·£££·I£9·£178C££Z·OO£·I9Z~I9·96£·91I·8ZZ

;)ytp[qujqo!lJljqd!q;)run~pu~otp[;)y;)6[quuql.Ql9'1

ni?!qd!y.QqUlJqlYqdjqd!q;)9q~qd,n~!qd!Y1lBHlJAAUA-m['Jqd!q;)

ONAONALlOZ19/0£810Z/9/0£A~ju;)9qll~)fju~qln~s4)1

0£rl£~·6L6·06Z170I·081·9~17·£££

9~9·£8£·ZZ17(L£I·18C968)17L17·L17rL~~·06ZI17Z·I96·Z~£·17££

;)ytp[qujqo!lJl~U(}p1130qnqiquuoa;)0;)l~Pu~otp[;)YJlJAAUAoqo'p).~u~!lnn

ONAONALlOZ19/0£810Z/9/0£A~ju;)9qll~)fju~qln~s4)1

(lfUJlfJ!1(.198V~Jnoz/ztrz:iC1(8u:J.18-.L.LIfrlOZ/ZOZ?SJlJ8ufJlf.1oalfllfu1(lfuv8)NWNO-860Hn¥w

(oaqrd~!l)810Zru!U98uyqlOfA~8u:>9qll~'18uyqlnys~'1oqagpu~JU1q!18l,qudOqqUJq:>1moy:>oyqqU!Ull~Anq.L

uooA18ug:>;)y:>~Al!81aHruo:>ulAuVqd?;)A18ug;)

Z9

819S1£.Lv£·9£80S;·000·ZV8·L

60S;·S;S;v·891666·69Z·991·1o11·06S;·ZtoS;£

99rL£s;·vLCZ8S;v·OL£·v8S;V88·Z60·£8v·v

:JYlpJul}olpJ:JY;)uas!~161qunq191

~U?pdoqursqd!A~W?nq1!?qjqd!q;)

<INA<INALIOZ/9/0£810Z/9/0£A~~U~9qll~)J~uyqloys4)1

19V·Z6£·£6V·1Iv8·89C1S;9·LOZ8·ro9·6s;rz08£·zv£·S;Lrz16Z9·S;9£·£90·£V

:JYlpJUl}OlpJ:JY;)Ul}S!~161qunq1!~1oonpnqireqdu~!.L

<INA<INALIOZ/9/0£810Z/9/0£A~~U~9qll~)J~uyqloys4)1

88S;·L£Z·160·61096·LL£·£1t1IvLS;·918·8Z£·VI6S;S;·Z8S;·1ZI·6£OVZ·£69·S;Z9·8ZL09·19Z·918·S;£

6£Z·6L6·9v£·£19Iv·0S;9·£06·£9v6·8S;8·0vr9OVP·6Z9·LIv·6££II·860·9Z6·Z£8£6·S;Z6·V6V·V£

:JYlpJjqd!q;)!~o~unnwtlAq:J!Pjqd!q;)

~uQqd.ti.pjqd!q;)oquVqd~AonqnylpJJqd!q;)

~w'\1~wi:Jm61usnbtlAq:J!Pjqd!q;)U~!Augqujqd!q;)

<INA<INALIOZ/9/0£810Zl9/0£A~~U~9qll~)J~uyqloys4)1

(lfUJIP!1?.l9E/V~.JfrlOZiU/ZZA1?8u:J.lE/-ll/NOZ/ZOZPS.1l18ufJlf.loalfllfU1?lfUVE/)NWN<I-8608o¥W

(oaqld~!l)810lW!U9:JuyqlOfA~:JU39qll~}(:Juyqlnys~)(Oq3gpU~!UB.g!:Jl,qudOqqUJq3!m0Y3oyqquJWl~Anq.L

U03Al:Ju~pJy3~AHBJaHW03U!AuVqd?;)Al:Jug;)

£9

(~IZ·tOn6CZ9)L66·88£·9£t'ZI£

(179Z·008·11C6IZ)ZlZ·ZO~·998·1!-QqlWBlq::>~lqu~q::>U1~O{PI::>Y::>d~quu~oq~AqU!SWqd!ttlu~oqd~!q~uqU1Wpd!qunql~nql(q;)J!»I)/Jqd!q::>

6tO·969·0Z6·9~I~8C988·69~·01£qu~qU~!q~)Iqu~qU~!qd~!q~uqU1Wpd!qunql~nqlJqdN::>

aNAaNALIOl1910£810l19/0£A~~U;)9qll~'1~U!,!qln!,!s~)I

l,qudOqqUBOpqUPI~u9Pluoq~nbl~~oy;)oyq~UO.Ilutqu!q~(B)

ZZI·~LCttZ·OZlvI9·£60·6Zt'L£916I"VZ1"96~·LI17~8I"zzt·6VZ·LvI0179·09Z·8V6·LIs

az·vZO·OL8·6L~~£·vZ8·~Iv·80LI9~·6170·I8£·~£~8£8·9£8·zzzzsIV88·0ZZ·96£·~£9

::>Y1p[jqd!q:>!~O~UnnurtlAqotpjqd!q:>

gqugqd~Aoeqn~1p[jqd!q:>,U~!Auyqujqd!q:>

uvs~ugpWqU~!lllyqd~A~u.npA~XjqdIq:> ,,.

aNAaNALIOl19/0£810l19/0£A~~U;)9qll~'1~U!,!qln!,!s~)I

(lfUJlfJ!1?l9Elvrz:lfrlOZIUIZZiC1?8u:JlEl-LLlfrIOZIZOZPS.1l18ulJlfloeuilfu1?lfuVEl)NHlNa-860Hn¥w

(oaqld~!l)810ZW!U9~uyqlO£A~~UJ9qll~~~uyqlnys~~oqo9PU~!UB-9!~l,qudOqqUJq;)!moy;)oyqqupnl~Anq.L

UO;)Al~U9;)JY;)~AUBlalIWO;)U!Au,qd9;)Ai~u9:J

Cong ty C&phin Vincom Retail va cac cong ty conThuyit minh bao cao tai chinh hop nhit gifta nien dQcho ky sau thang kit thuc ngay30 thang 6 nam 2018 (tiip theo)

Miu B 09a - DNIHN(Ban hanli thea Thong tus6 202120J4/lT-BTC

ngay 2211212014 cua B(3Tai chinh)

(b) D6i chiiu thu~ suit th\fc ti

Loi nhuan k~ toan tnroc thue

Thu~ tinh thea thue suftt cua Cong tyAnh huang cua phan b6 loi th~ tlurong maiThay d6i co So' tinh thue cua tai san thu~n cua cong ty conphat sinh tir viec sap nhap cong ty con nay lam giam thuethu nMp hoan lai phai tra phat sinh nr ngay mua cong ty conChenh lech 16 tir chuyen nhirong khoan d~u ttr vao cong tylien k~t gitra bao cao tai ehlnh hqp nhftt va bao eao tai ehinhriengPhful b6 Hii tiT sap nh~p cae eong ty conPh~n Uiitrong eong ty lien k~tLqi ich eua 16 tinh thu~ khong dUQ'eghi nMn trong caenam tru6eChi phi khon~ dUQ'ekhftu trir thu~Cae khoan dieu ehinh khae

Ky sau thang k~t thuc ngay30/6/2018 30/612017VND VND

1.474.076.164.840 1.037.223.370.229

294.815.232.9687.258.367.321

207.444.674.0467.258.367.321

(216.079.356.597)

126.920.115.591(18.867.144.532)

007.974.071.693)

927.864.3929.434.924.316

(55.472.825.663)

(6.020.862.688)

312.436.388.997 (62.791.1 04.215)

(c) Thu~ suit ap d\lngCong ty va cae eong ty con co nghla V\l n(>pcho Nha nu6c thu~ thu nh~p doanh nghi~p vai thu~ suftt la20% tren lqi nhu~n tinh thu~ (Icy sau thang k~t thUc ngay 30 thang 6 nam 2017: 20%).

45. Liii tren cB phi~u

(a) Lai cO'ban tren c&phiiuVi~e tinh toan UiicO'ban tren e6 phi~u cho Icy sau thang k~t thuc ngay 30 thang 6 nam 2018 duQ'c dl,latren lqi nhu~n thuQc v~ cae e6 dong ph6 thong eua Cong ty sau khi triT di s6 phan b6 vao quy khenthuang va phUc lqi va e6 tuc tra cho c6 dong uu dai trong Icy la 1.161.385.014.564 VND (eho Icy sauthang k~t thUc ngay 30 thang 6 nam 2017: 548.979.156.597 VND) va s6 e6 phi~u ph6 thong blnh qufulgia quy~n dang luu hanh la 1.901.078.733 (eho Icy sau thang k~t thue ngay 30 thang 6 nam 2017:1.516.639.940) duQ'c tinh nhu sau:

64

Cong ty cA phAn Vincom Retail va cac cong ty conThuy~t minh bao cao tai chinh hep nhit gifta nien dQcho ky sau thang k~t thtic ngay30 thang 6 nam 2018 (ti~p theo)

MioB 09a-DNIHN(Ban hanli thea Thong tu s6 20212014/lT-BTC

ngay 22/1212014 cua Bt) Tai chinh)

(i) Lpi nhu(in thuiin thu{Jcv€ c6 dOngph6 thongKy sao thang k~t thuc ngay30/6/2018 30/6/2017VND VND

LQi nhuan thuan thuoc v~ c6 dong ph6 thong sau khi trichquy khen thirong. phuc loiC6 nrc tnt cho c6 dong uu dfii

1.161.385.014.564 1.099.936.684.298550.957.527.701

LQi nhuan thuan thuoc v~ c6 dong ph6 thong 1.161.385.014.564 548.979.156.597

(ii) S6 luong c6phiiu ph6 thong binb qulin gia quy€nKy sao thang k~t thuc ngay30/6/2018 3016/2017

VND VND

S6 c6 phieu ph6 thong binh quan gia quyen cu6i Icy luu hanh 1.901.078.733 1.516.639.940

(iii) Liii CO' ban tren c6 phiiuKy sao thang k~t thtic ngay30/6/2018 30/6/2017VND VND

Lai cc bim tren c6 phi~u 611 362

(b) Lsi suy giam tren cAphi~uTl;lingay 30 thang 6 nam 2018, Cong ty khong co c6 phi~u ph6 thOng ti~m nang do v~y vi~c trinh baylfii suy giam tren c6 phi~u khong ap d"mg.

65

Cdng ty cs ph in Vincom Retail va cac cong ty conThuyet minh bao cao tai chinh hqp nhit giii'a nien dQcho ky sao thang kit thuc ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hann thea Thong tus6 20212014/lT-BTC

ngay 22/1212014 cua B(J Tai chinh)

46. Cac giao djch chii y~u VOl cac ben lien quanNgoai cac s6 dir voi cac ben lien quan diroc trinh bay tai cac thuyet minh khac cua bao cao tai chinhhQ'Pnh~t gifra nien d(l nay, trong Icy Cong ty va cac cong ty con co cac giao dich chu y~u sau voi cacben lien quan:

Gia tr] giao djchKy sau thang k~t thuc ngay30/6/2018 301612017VND VND

cJ iIOngWarburg PincusLai yay phai traC6 nrc phai tra

15.025.828.125413.218.145.776

Credit SuisseLai yay phai traC6 nrc phai tra

5.008.609.375137.739.381.925

Cong ty cA phin Diu tll va Phat tri~n Dja 6c Thanhph6 Hoang Gia (di sap nh~p vao Cong ty cA phinDjch VI} Thl1011gm~ TAnghqp Vincommerce tir ngay1 thang 10 nam 2017)C6 tuc phai tra

I,~

105.206.935.731

C?ng ty cA phin Diu tll va Phat tri~n Do thj Sai DAngCo tuc phai tra 151.875.490.226

Cong ty cA phin Vinpearlland (di sap nh~p vao Congty cA phin Vinpearl tir ngay 11 thang 9 nam 2017)Mua hang hoa va dich Vl,lC6 tuc phai tra

16.643.301.00053.126.813.737

Congty mfT~p doan Vingroup - Cong ty CPMua hang hoa va dich Vl,lUii cho vay, Uiid~t CQC phai thuD~t CQC cho IDl,lC dich dAutuNMn chuy~n nhuqng tai sanThu ti~n cho yayG6c yay dii traThu h6i d~t CQC cho IDl,lC dich dAutuLiii yay phai traC6 tuc phai tra

60.307.099.877145.997.716.91138.747.645.529

957.332.602.7142.613.600.000.000

71.011.551.452195.540.576.929486.073.055.304

1.255.259.885.405

1.063.170.400.000484.000.000.000

57.137.504.234130.385.978.462

66

Cong ty ca ph§n Vincom Retail va cac cong ty conThuy~t minh bao cao tili chinh hop nhit gifta nien dQcho ky sau thang k~t thuc ngay30 thang 6 nam 2018 (ti~p theo)

Miu B 09a - DNIHN(Ban hanli theo Thong tus6 20212014/lT-BTC

ngay 22/1212014 ella Bt;5TiLichinh]

Ghi tr] giao dichKy sau thang k~t thiic ngay30/6/2018 30/6/2017VND VND

Cong ty TNHH Tu vin va Xay dung VincomMua hang hoa va dich vu 274.720.782.716 30.948.425.146

Cdc ciing ty lien quan khdcCong ty cA phin Dich V\l Thuong mai TAnghcrpVincommerceBan hang hoa va dich vuMua hang hoa va dich vuChuyen nhuong khoan dftu nr

364.748.008.09239.659.109.067

113.164.696.32180.550.869.00630.949.855.695

Cong ty cA phin Vinhomes (trmrc day la Cong ty cAphin Phat tri~n Do th] Nam Ha Nc'}i)Ban hang hoa va dich vuMua hang hoa va dich vuLai d(lt CQC phai thuC6 nrc phai tra

216.534.151.35013.526.888.90261.855.434.931

80.947.254.143

Cong ty cA phin VinpearJBan hang hoa va dich V\lC6 tlrCphai traD(lt CQC cho fi\lC dfch dftu tu

18.967.669.32753.126.813.737

178.425.269.922

Cong ty TNHH San xuit va Kinh doanh VinfastChuy€n nhuqng khOlln dftu tu phai thu - 3.312.335.000.000

Cong ty cA phin Kinh doanh va Thuong m,i Djch V\lVinproBan hang hoa va dich V\l 24.622.932.518

Cong ty cA phin Diu tuXay dlfllg Tan Lien Phat(di sap nh~p vao Cong ty TNHH Kinh doanh va phattri~n do thj Nam Ha Nc'}itil ngay 1 thang 2 nam 2018)C6 tlrCphai thuUii d(lt CQC phai thu

812.500.000.00012.175.250.000

Cong ty TNHH Djch V\I bao v~VincomMua hang hoa va dich V\l 51.671.087.570 50.022.268.582

Cong ty TNHH Kinh Doanh Dich V\I TAnghcrpVincomMua hang hoa va dich V\l 47.789.963.566 41.369.644.758

67

Cong ty ca ph in Vincom Retail va cac cong ty conThuyst minh bao cao titi chinh hqp nhit gifta nien dQcho ky sau thang kit thuc ngay30 thang 6 nam 2018 (tiip theo)

Miu B 09a - DNIHN(Ban hanli thea Thong tu s6 20212014/lT-BTC


Gia tr] giao djchKy sau thang k~t tlnic ngay30/6/2018 301612017VND VND

Cong ty cA phin Diu nr va Phat tri~n Sinh ThaiChi phi thue trung Himthuong mai 18.542.573.740 16.705.079.472

Cong ty TNHH MTV VinschoolBan hang h6a va dich vu 39.199.719.692 /

Cong ty TNHH Thuong mai Diu tu' va Phat tri~nThOi D~iBan hang h6a va djch vu

/..~.17.362.397.899

Thanh vien HQidAngQuan tr] va Ban giam d6cTiSn luang va thtrong 13.580.152.736 6.113.775.808

47. Sl}'ki~n sau ngay tren bang din dBi k~ toanVao ngay 15 thang 8 nam 2018, Dai hQi d6ng e6 dong cua Cong ty dll thong qua Nghi quy~t 03/2018-NQ-DHCD-VCR-JSC vS vi~e phat hanh c6 phi~u d~ tang v6n e6 phAn tir ngu6n v6n eM sa hfru cho c6dong hi~n hfru. Theo k~t qua tir S\f ki~n nay, v6n c6 phAn va e6 phi~u ph6 thOng eua Cong ty d\f ki~ntang len IAnluQ'tla 4.277.427.140.000 VND va 427.742.714 e6 phi~u.

48. SB li~uso sanhS6li~u so sanh t;;tingay 1 thang 1 nam 2018 dUQ'emang sang tiT s6li~u trinh bay trong bao eao tai ehinhhQ'Pnh~t eua Cong ty va cae eong ty con t~i ngay va eho nam k~t thUe ngay 31 thang 12 nam 2017.


NgmJi

NguySn Thanh HuySn NguySn Thi Xuan NghiaKi toan TruOng

68

----- ---------------------------------------------- - - -- - - - -------------

Documents

iJy BAN CHUNG KHoANNHA vA Kinh gm: -Vyban Chung …