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CONG TY CO PHAN DAU TV HA TANG KY THUAT THANH PH0 HO CHI MINH

BAO CAO TAI CHINH HIP NHAT DA. MAX SOAT XET Cho 14 ho@t dOng tir ngay 1 thing 1 nam 2016 den ngay 30 thing 6 nam 2016

Thing 8 nam 2016

NOI DUNG TRANG

BAO CAO COA BAN TONG GIAM DOC 1 - 2

BAO CAO SOAT XET THONG TIN TAI CHiNH HOP NHAT GicrA NIEN DO 3

BANG CAN DOI KE TOAN HOP NHAT 4 - 6

BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT 7

BAO CAO 1,1fU CHUYEN TIEN Te HOP NHAT 8 - 9

THUYET MINH BAO CAO TAI CHINH HOP NHAT 10 - 72

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CONG TY CO PHAN DAU TU. HA TANG KS' THUAT THANH PHO HO CHI MINH

• 50 Ton That Dam, Quail 1, That'll Oki HO Chi Minh, CHXHCN Vi't Nam

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CONG TY CO PHAN DAU TLS HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan 1, ThAnh ph6 H6 Chi Minh

BAO CAO CUA BAN TONG GIAM DOC

Ban 'Ring Giam d6c C8ng ty Co phan Dau to Ha tang Ky t!luat ThAnh ph6 H6 Chi Minh (g9i tit la "Cong ty") dg trinh bao cao nay ding vai Bao cao tai chinh hqp nhat cua Cong ty cho kS, hoat Ong tir ngay 1 thang 1 ram 2016 den ngay 30 thang 6 nam 2016.

HOI DONG QUAN TRj VA BAN TONG GIAM DOC

Cdc thAnh vien cua Hqi eking Quan tri va Ban T6ng Gam d6c Cong ty da dieu hanh Cong ty trong kS' va den ngdy lap bdo cao nay

H01(16112 Quin trj

Ong Le Vu Hoang Ong DanQc Thanh Ong Le Qu6c Binh Ba Nguyen Mai Bao Tram Ong Dominic Scriven Ong Gerardo C. Ablaza, Jr Ong Nguyen HOng San Ong John Eric T. Francia Ong Nguyen Quang Thanh

Ban Icing Giam d6c

Ong Le Qu'ek Binh Ba Nguyen Mai Bao Tram Ong Truang KhAc HoAnh Ong Duang Quang Chau BA Nguyen Thj Thu TrA Ong Nguyen Quyet Chien BA Nguyen Qujinh Huang

TRACH NHICM CUA BAN TONG GIAM DOC

Ban Tong Gam doc Cong ty c6 trach nhiem lap Bdo cao tai chinh hap nhat cho kS' hoat Ong tir ngay 1 than 1 nam 2016 den ngAy 30 thAng 6 nam 2016 phan anh mkt cd9h trung thirc va h9p 1St tinh hinh tai chinh can nhu ket quA hoat d6ng kinh doanh va tinh hinh luu chuyen tien tg cua Cong ty trong nam, phi hap vai chuan mire ke todn, the d6 ke todn doanhnghiep Viet Nam va cdc quy djnh phdp ly c6 lien quan den viec lap va trinh bAy bdo cao tai chinh hap nhat. Trong viec lap Bdo cao tai chinh hop nhat nay, Ban T6ng Gidm dOc ducfc yeu cau phai:

• Lkra ch9n cdc chinh sdch Ice todn thich h9p va ap dung cdc chinh sdch dO mot cach nhAt qudn; • Dua ra cdc xet dodn va trac tinh mOt cdch hap 1S, vi than tr9ng; • Neu r6 cdc nguyen tic Ice todn thich hap co duqc tuan thu hay khong, c6 nhang dp dung sai rech tr9ng

yeu can duqc ding 1)6 va gidi thich trong bdo cao tai chinh hap nhat hay khong; • Lap bdo cao tai chinh h9p nhat tren ca sa hoat d6ng lien tuc trir twang kip khong the cho ring Cong ty

se ti6p tuc hoat d6ng kinh doanh; va • Thiet ke va thkrc hien he thong kiem soar n6i b6 mOt cdch hcru hieu cho muc dich lap va trinh bAy bdo

cao tai chinh hap nhat hap IS, nhim han the rill ro va gian ran.

1

Chu tich Pho CHI tich ThAnh vien ThAnh vien ThAnh vien ThAnh vien Thinh vien ThAnh vien ThAnh vien

Tong Gidm doc Ph6 Tong Giam doc

• Pho Tong &am doc Gidm d6c dAu to Gam doc tai chinh Gam dOc ke ho4ch hanh chinh Giam dOc Phat tri& dir an & quan ly von

eo..03122g38 4-• CONG TY

co PHAN 05 EMU RI HA TANG -

o KY TRW THAN vf• HO CHI M 40

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a dai dien cho Ban T6ng Giam doe,

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CONG TY CO PHAN DAU TU. HA TANG KS"' THUAT THANH PHO HO CHI MINH 50 Ton ThAt Dam, QuAn 1, Thanh ph6 H6 Chi Minh

BAO CAO CiJA BAN TONG GIAM DOC (ti6p theo)

Ban Tong Giam doc Cong ty chiu trach nhiem dam bao rang so Ice toan dussc ghi chef) m6t cachphil hip de phan anh m6t cach hip 15, tinh hinh tai chinh cua C6ng ty 6 bat ky th&i diem nao va dam bao rang bao cao tai chinh hip nhAt tuan Chu chuan mi,rc ke toan, the d6 ke toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh hop nhat. Ban T6ng Gam doc ciing chiu trach nhiem dam bao an toan cho tai san cua C6ng ty va thvc hien cac bien phap thich Nip de ngan char va Oat hien cac hanh vi gian !An va sai pham khac.

Ban Ttmg Giam d6c xac nhan rang Cong ty da tuan thu cac yeu cAu neu tren trong viec lap Bao cao tai chinh hip nhat.

Le Qutle Binh Tong Giam dee Ngay 29 Mang 8 nam 2016

2

LONG TY TNHH K16111 TOAN VA WVAN TM CHINH QUOC TE International Auditing and Financial Consulting Company Limited Dia chi: Tgng 15, Toa nha Center Building - Hapulico Complex, S6 1 Nguyen Huy Turing, Q. Thanh Xuan, Ha N6i Address: 15th Floor, Center Building - Hapulico Complex, No. 1 Nguyen Huy Tuong Str., Thanh Xuan Dist., Hanoi Tel: + 84 (4) 666 42 777 Fax: + 84 (4) 666 43 777 Email: ifc@ifcvietnam.com.vn Website: www.ifcvietnam.com.vn

s6: 32.08/2016/BCSX-IFC

BAO CAO SORT XET THONG TIN TAI CHINH HOP NHAT GIU'A NIEN DO

Kink giri: Cac CO Tong, H9i ding Quin trj NI Ban TOng Giant (Mc Cong ty CO phAn Dan to Ha tang Ky thuOt Thanh phO HO Chi Minh

Chung WA da soat xet bao cao tai chinh h9p nhAt gitra nien d9 kern theo cua Cong ty phan Dau to Ha tang Ky. th,uat Thanh pho' Ho Chi Minh, clinic lap ngay 29 thang 8 nam, 2016, tit* trang 4 den trang 72, bao Bang can doi toan hap nhAt tai ngay 30 thang 6 nam 2016, Bao cao ket qua hoat Ong kinh doanh hgp nhat, Bao cao Itru chuyen tien to hop nhat cho kS, hoat ,Ong tar ngay 1 thang 1 nam 2016 den ngay 30 thang 6 nam 2016 va Ban thuyet minh bao cao tai chinh hgp nhat.

Track nhiem cira Ban Tiing Gicim riot

Ban Ring Giam di& Cong ty Co phan Dau ttr Ha tang Ky thuat Thanh phi!) H6 Chi Minh chit' trach nhiem lap va trinh bay trung thirc va hgp ly bao cao tai chinh h9p nhat Oita nien d9 theo chuan mirc ke toan, che d9 ke toan doanh nghiep Viet Nam va cac quy dinh phap 1S, c6 lien quan den viec lap va trinh bay bao cao tai chinh giCra nien d9 va chiu trach nhiem ye kiem soat n9i 13.9 ma Ban Tong Giam doe xac dinh la can thiet de dam bao viec lap va trinh bay bao cao tai chinh hap nhat giQa nien d9 khong co sai sot tr9ng yeu do gian Ian hoac nham

Track nhiem curt Ifiem loan vien

Trach nhiem cua chung toi la dtra ra ket luan ve bao cao tai chinh hap nhat gitra nien d9 dkra tren ket qua soat xet )N dia chung toi. Chung Vol da thkrc hien cong viec soat xet theo Chuan mkrc Viet Nam ve hgp Ong dich vii soat xet 111 so 2410 - Soat xet thong tin tai chinh gift nien d9 do kiem toan vien Oc lap cita don vi thkrc hien. .1

N C8ng viec soat xet th6ng tin tai chinh gitra nien d9 bao gom viec thirc hien cac cu9c phong vAn, chu yeu la phong van nhang ngtriyi chiu trach nhiem ve cac vAn de tai chinh ke toan, va thi,rc hien thit tVc phan tich va cac thu tkic

,*u soat xet khac. M9t cu9c soat xet ye ca ban c6 pham vi hep han mot cu9c kiem toan thrgc thirc hien theo cac chuan mkrc kiem toan Viet Nam va do vay khong cho phep chung toi dat dtrgc sir dam bao rang chung toi se nhan biet dtrgc tat ca cac van de tr9ng yeu co the dugc phat hien trong mgt cu9c kiem toan. Theo do, chimg toi khong dtra ra

kien kiern toan.

K'jt Kient loan vien

Can car tren IC& qua soat xet caa chUng toi, chUng toi khong thAy co vAn de gi khien chung toi cho rang bao cao tai chinh h9p nhat gicra nien d9 dinh kern khong phan anh trung thkrc va hap tren cac khia canh trong yeu,, tinh hinh tai chinh ctia C6ng ty tai ngay 30 thang 6 nam 2016, va ket qua hoat Ong kinh doanh va km chuyen tien to hap nhat cua Cong ty cho k5, ,hoat Ong tar ngay 1 thang 1 nam 2016 den ngay 30 thang 6 nam 2016, phi' hap vai chuAn toan, the d9 ke toan doanh nghiep Viet Nam va cac quy dinh phdp ly c6 lien quan den viec lap va

ai chinh gitra nien O.

LtrcrngXuan Truirng Ph6 Tong Giam dOc Gia'y chimg,nhan clang hanh nghe kiem toan so 1741-2013-072-1 Tp. Ha Noi, ngay 29 (hang 8 nam 2016

010

INTINNAT

Thanh vier) hang agn International I Member Firm of agn International 3

Kam toan/Audit. toan/Accounting. Tu'vin thug/Tax Consulting. Tai chinh/Finance

a a

CONG TY CO PHAN DAU TU. HA TANG Ki? THUAT THANH PHO HO CHI MINH 50 Ton Th.& Dam, QuOn 1, Thanh ph6 H6 Chf Minh

BAO CAO TAI CHINH HOP NHAT Cho ky hoot Ong tir ngay 1 thang 1 ram 2016

den ngay 30 thang 6 nam 2016

BANG CAN DO11cE TOAN HOP NHAT GIIYA NIEN Do Tai ngay 30 thang 6 nam 2016

MAU SO B Ola-DN/HN Dan vi: VND

TAI SAN Ma so A

Thuyet minh

30/06/2016 01/01/2016

A. TAI SAN NGAN HAN 100 5.466.523.129.132 4.664.570.808.067

I. Tien NI clic khoan ttrcrng throng den 110 5 2.342.700.603.101 1.757.488.542.789

1. Tien 111 760.073.592.552 644.735.111.089 2. Cac khoan Wang duang Wen 112 1.582.627.010.549 1.112.753.431.700

II. Diu fir tai chinh ngin htin 120 145.794.916.872 480.977.090.626 1. Chirng khoan kinh doanh 121 161.001 161.001 3. Dail to nAm giir den ngay dao han 123 17.c 145.794.755.871 480.976.929.625

III. Cac khoan phai thu ngin hin 130 1.972.566.009.528 1.369.153.537.139 1. Phai thu ngan hart dia khach hang 131 6.a 878.099.729.063 510.389.473.797 2. Tra try& cho ngubi ban ngan han 132 7 510.582.555.472 472.623.486.241 5. Phai thu ve cho vay ngan han 135 8.a 97.702.242.132 163.597.064.698 6. Phai thu ngin han khac 136 9.a 507.317.405.034 243.376.375.739 7. Dv ph6ng phai thu ngan han khO doi 137 10.a (21.135.922.173) (20.832.863.336)

IV. Hang din kho 140 11 674.115.897.758 750.861.629.219 1. Hang din kho 141 675.154.927.429 751.900.658.890 2. Dv pheng &ill gia hang ton kho 149 (1.039.029.671) (1.039.029.671)

V. Thi san ngin hitt khfic 150 331.345.701.873 306.090.008.294 1. Chi phi tra truac ngin han 151 18.a 8.529.223.351 2.559.970.349 2. Thue GTGT &Km khau nit' 152 319.290.567.395 272.173.150.480 3. Thue NIA cac khoan khac phai thu Nha mr6c 153 23.a 3.525.911.127 31.356.887.465

a a • a a a a a a a a

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Cac thuyit minh tie trang 10 din trang 72 la mot b0 phdn hap thanh czia bao cao tat chinh hap nhat 4 a

Cac thuyet minh tie trang 10 den trang 721a mOt1;c0 phan hop thanh cria bay cao tai chinh hop nhat 5

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BAO CAO TAI CHINN HOP NHAT Cho ky hoat dOng tir ngay 1 thing 1 nam 2016

den ngay 30 thing 6 nam 2016

CONG TY CO PHAN DAU TU HA TANG K? THUA.T THANH PHO HO CHI MINH 50 Ton That Dam, Quin 1, Thanh ph6 H6 Chi Minh

BANG CAN DOI KE TOAN HOP NHAT GIfiA NIEN DO (tiep theo) Tai ngay 30 thing 6 nam 2016

MAU SO B Ola-DN/FIN Dan vi: VND

TAI SAN Ma

A so Thuyet minh

30/06/2016 01/01/2016

B. TAI SAN DAI H3N 200 10.866.736.856.459 10.401.277.988.748

I. Clic khoan phii thu dai him 210 1.382.012.234.891 1.370.536.649.689 1. Phai thu dai han cua khach hang 211 6.b 387.849.371.747 513.557.918.202 5. Phai thu ve cho vay dai han 215 8.b 301.848.237.305 257.076.247.600 6. Phai thu dai han khk 216 9.b 692.314.625.839 644.902.483.887 7. Dv pitting phai thu dai han kilo doi 219 10.b - (45.000.000.000)

II. Thi sin c6 djnh 220 2.092.022.767.853 2.259.418.050.201 1. Tai san c6 djnh hUu hinh 221 12 402.937.950.002 404.363.879.069

- Nguyen gia 222 543.118.256.352 528.200.313.199 - Gia tri hao mon 1u9 ke 223 (140.180.306.350) (123.836.434.130)

2. Tai san c8 djnh thue tai chinh 224 13 11.396.634.375 12.156.410.000 - Nguyen gici , 225 12.156.410.000 12.156.410.000 - Gia tri hao mon 1u9 ke 226 (759.775.625) -

3. Tai san c6 djnh vo hinh 227 14 1.677.688.183.476 1.842.897.761.132 - Nguyen giti , 228 2.809.471.187.830 2.807.921.205.940 - Gia tri hao mon 1u9 ke 229 (1.131.783.004.354) (965.023.444.808)

III. mit dOng san dttu to 230 15 229.263.655.020 231.291.132.421 - Nguyen gia 231 246.879.657.999 246.879.657.999 - Gia tri hao mon luy ke 232 (17.616.002.979) (15.588.525.578)

IV. Thi san do• dung dai hpt 240 4.494.510.694.257 3.723.280.067.538 2. Chi phi xay dung ca ban do dang 242 16 4.494.510.694.257 3.723.280.067.538

V. Dan tir tai chinh did htm 250 17 2.032.224.641.674 2.152.607.328.054 2. Dau to vao cong ty lien doanh lien ket 252 17.a 922.003.411.642 1.289.596.145.048 3. Dau to gap vim vao clan vi khac 253 17.b 617.730.830.262 404.787.604.892 4. Dv phong du to tai chinh dal hall 254 17.b (5.205.603.370) (2.902.900.000) 5. Dau to nim gia• den ngay Clio han 255 17.c 497.696.003.140 461.126.478.114

VI. Tai san dal htm khic 260 636.702.862.764 664.144.760.845 1. Chi phi tra truck dai han 261 18.b 179.515.751.313 181.358.073.738 2. Tai san tittle thu nhap hodn lai 262 19.a 6.248.813.970 4.398.404.198 5. Lgi the thucrng mai 269 20 450.938.297.481 478.388.282.909

TONG CONG TAI SAN 270 16.333.259.985.591 15.065.848.796.815

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• BAO CAO TAI CHINH HOP NHAT

Cho kY hoat Ong tir ngay 1 thong 1 nom 2016 den ngay 30 thong 6 ram 2016

CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan 1, Thanh ph6 H6 Chi Minh •

Nguyen Thi Mai Huang Ke toin truirng

Nguyen Thi Mai Huang Ngtr&i 14p bieu Ngay 29 thong 8 nom 2016

BANG CAN 001 KE TOAN HOP NHAT GIUA NIEN DO (ti'ep theo) Tai ngay 30 thong 6 nom 2016

MAU S6 B Ola-DN/HN floe vi: VND

NGUON VON Ma so

ThuyetA minh

30/06/2016 01/01/2016

C. NO PHAI TRA 300 10.302.994.765.600 10.424.462.192.919

I. Ng ngin han 310 2.164.074.891.182 1.664.036.717.769 1. Phai tra ngu6i ban ngan han 311 21 103.262.031.758 185.372.411.709 2. Ngu6i mua tra tien truck ngan han 312 22 57.851.145.950 26.176.869.251 3. Thue va cac khoan phai n6p Nha nuac 313 23.b 57.125.382.293 80.890.683.448 4. Phai tra ngtr6i lao dOng 314 5.770.838.948 23.219.255.480 5. Chi phi phai tra ngan han 315 24 66.456.455.391 62.924.103.096 8. Doanh thu chua thuc hien ngan han 318 333.182.257 313.182.804 9. Phai tra ngan han khac 319 25.a 774.117.033.417 406.348.442.595 10. Vay va nq thus tai chinh ngin han 320 26.a 909.183.260.677 717.418.237.021 11. Du ph6ng phai tra ngan han 321 27 146.050.777.680 146.050.777.680 12. Quy khen thuang, phiic 191 322 43.924.782.811 15.322.754.685

II. Ncr dai 4n 330 8.138.919.874.418 8.760.425.475.150 6. Doanh thu chua thuc hien dai han 336 28 600.000.000.000 600.000.000.000 7. Phai tra dai hp khac 337 25.b 5.492.919.544 5.330.746.894 8. Vay va ng thus tai chinh dai han 338 26.b 7.410.384.804.278 7.303.604.738.996 9. Trai phieu chuyen d6i 339 29 67.756.000.000 794.581.779.008 11. Thue thu nhap hail lai phai tra 341 19.b 55.286.150.596 56.908.210.252

D. VON CHU SO litTU 400 6.030.265.219.991 4.641.386.603.896

I. Win chii so' him 410 30 6.030.265.219.991 4.641.386.603.896 1. Von gop cila ch6 sey hilu 411 2.738.282.370.000 2.280.640.380.000

- Co phieu pito- thong có quyesn bleu quyit 411a 2.738.282.370.000 2.280.640.380.000

2. Thong du von co phan 412 413.257.827.361 183.887.934.261 4. Win khac cua chu soy him 414 6.660.084.447 6.660.084.447 5. Co phieu quy 415 (196.643.412.000) (196.643.412.000) 8. Quy dau to phat trien 418 186.758.266.862 134.815.131.487 11. Lgi nhuan sau thus chua phan phoi 421 1.074.513.477.174 809.955.666.179

- Lori nhuan sau thus chua phan ph di lily Ice cle'n cuoi k-S, truYk 421a 760.172.435.490 275.998.419.097

- 1,91 nhuan sau thui chua phan phoi 14, nay 421b 314.341.041.684 533.957.247.082

13. Lgi ich c6 'Jong khong kiem soot 429 1.807.436.606.147 1.422.070.819.522

TONG CONG NGUON VON 440 16.333.2 15.065.848.796.815 . 0- Qoue48,i\

, CONG Ty *0 0. A r A co). pU PHAN o *I DAU T 1 1 HA TANG

KY THUAT THANH :r Ha CHi

Le Qutic Binh Tifong Giam (Ric

Cac thuyet mink to trang 10 den trang 72 la mOt b•O phan hop thanh czia boo coo tai chinh hop nhat 6

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• BAO CAO TAI CHINH HOP NHAT

Cho kj, boat dung tir ngay 1 thong 1 nam 2016 ddn ngay 30 thong 6 nam 2016

CONG TY CO PHAN DAU TU. HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan 1, Thanh ph6 H6 Chi Minh

N5uyen Thi Mai Huang Ke toan trtrerng

Nguyen Thi Mai Htrong Ngtriri 10p bieu Ngay 29 thong 8 Wm 2016

• Cac thuyet minh tic trang 10 den trang 72 lei *jibs() phin hcrp thanh cua boo coo tai chinh hcp What 7

1111 BAO CAO KET QUA HOAT BONG KINH DOANH HQV NHAT GIIYA NIEN DO Cho kSi hoot dOng tir ngay 1 thong 1 nam 2016 den ngay 30 thong 6 nam 2016

MAU SO B 02a-DN/HN Dan VND

CHI TIEU Ma so

Thuyet minh

Tir 01/01/2016 den 30/06/2016

Tir 01/01/2015 den 30/06/2015

1. Doanh thu ban hang va cung cap dich vy 01 31 521.094.534.485 760.732.178.570 2. Cac khoan giam trir doanh thu 02 31 12.383.032.970 11.144.556.455 3. Doanh thu thuan ve ban hang va

A cung cap dich vy 10 31 508.711.501.515 749.587.622.115 4. Gia von hang ban (*) 11 32 320.571.073.538 529.811.487.387 5. Lcri nhu4n Op ve ban hang va cung

A cap dich vy 20 188.140.427.977 219.776.134.728 6. Doanh thu boat dOng tai chinh 21 33 402.978.028.472 688.521.714.442 7. Chi phi tai chinh 22 34 251.522.653.337 259.369.596.317 - Trong do: Chi phi a vay 23 241.724.196.815 199.356.687.307

8. Phan lai trong cong ty lien doanh, lien ket 24 38.222.044.680 (8.338.862.539) 9. Chi phi ban hang (*) 25 35 11.975.741.032 13.083.725.693 10. Chi phi quan 1 , doanh nghiep 26 36 38.318.743.845 63.882.974.095 11. Lcri nhuOn thuan tir hoyt Ong kinh doanh 30 327.523.362.915 563.622.690.526 12. Thu nhap khac 31 37 589.731.664 127.967.766.080 13. Chi phi khac 32 38 1.722.704.519 4.421.586.433 14. Lqi nhu4n/(18) khac 40 (1.132.972.855) 123.546.179.647

50 15. Tiing hyi nhu4n ke toil' tilt& thud 326.390.390.060 687.168.870.173 16. Chi phi thud TNDN hien hanh 51 39 101.607.297.365 101.209.297.431 17. Thu nhap thud TNDN hoan lai 52 19 (3.472.469.428) (2.738.623.690) 18. Lyi nhuOn sau thud thu nh4p doanh nghi0 60 228.255.562.123 588.698.196.432 19. Lcii nhuan sau thud cila ding ty me 61 164.862.637.364 537.967.750.832 20. Lcri nhu4n sau thud dia co &Ong khong kidm soot 62 63.392.924.759 50.730.445.600 21. Lai ca ban tren cii phieu 70 40 664 2.816 22. Lai suy giam tren 6 phieu 71 41 657 2.135

(*) NhIr da trinh bay a thuyet minh s:6 45 — S6 lieu so sanh: de phu 119p voi s6 lieu so sanh kS' nay, Cong ty cla phan loai lai chi phi lchau hao quyen thu phi giao thong tai tram Xa 10 HA nOi 1(5/ truoc (tir ngay 1 thong 1 nam 2015 den 30 thong 6 nam 2015) dang trinh bay 6 khoan muc Chi phi ban hang — Chi phi khau hao quydn thu phi giao thong, gia tri 115.830.931.280 VND, thanh Gia von von hoot Ong thu phi giao thong.

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• Le Quoc Binh Tofmg Giant thic

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BAO CAO TAI CHINH HOP NHAT Cho k$' hog (Ring tir ngay 1 thang 1 nam 2016

den ngay 30 thang 6 nam 2016

CONG TY CO PHAN DAU TU. HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Qu'a'n 1, Thanh phO Ht) Chi Minh

BAO CAO LUt CHUYEN TIEN Tt HOP NHAT GIVA NIEN DO (Theo phuong phap gian,tiep)

Cho kS1 hoat dOng ngay 1 thang 1 nam 2016 den ngay 30 thang 6 nam 2016

MAU SO B 03a-DN/HN Dan vi: VND

CHI TIED A

Ma so Tir 01/01/2016

Glen 30/06/2016 Tir 01/01/2015

den 30/06/2015

I. LYU CHUYEN TIEN Tif HOAT DONG KINH DOANH 1. Loi nhu(nt trtro'c thug 01 326.390.390.060 687.168.870.173 2. Dieu chinh cho cdc khoiin

Ith.au hao TSCD va BDSDT 02 213.415.264.896 75.349.620.058 Cdc khoan dir phong 03 (42.394.237.793) 20.186.294.439

Lai che'nh loch tS, gid hOi dodi do ddnh gia lai cac khodn muc tien to có gOc ngoai to 04 - 16.419.566.076 Lai tir hog dOng Au tu 05 (403.631.770.015) (680.182.417.979) Chi phi lai vay 06 241.724.196.815 199.356.687.307 Cdc khoin dieu chinh khdc 07 (18.931.877.230) 33.334.543.330

3. Lpi nhulitt tir hoot &Ong kinh doanh trufrc thay doi van luu d'Ong 08 316.571.966.733 351.633.163.404

Giam/(tang) cdc khoin phai thu 09 (45.711.983.592) (56.121.028.735) Giam/(tang) hang ton kho 10 77.434.742.141 (13.428.128.228) (Giam)/tang cac khoan phai tra (khong Ice lai vay phai hi, thug thu nhap doanh nghiep phai nOp) 11 (39.844.440.913) 95.743.970.719 Tang chi phi tra truck 12 (13.607.170.709) (23.530.820.179) Tien tai vay da tra 14 (197.204.666.848) (196.757.756.426) Thug thu nhap doanh nghi'ep da Op 15 (93.202.699.066) (50.872.409.721) Tien chi khac cho hoat dOng kinh doanh

- • x Luu chuy'en tien thuan tir ho#t dOng kinh doanh 17 20

- 4.435.747.746

(118.227.726.145) (11.560.735.311)

II. LUt CHUYEN TIEN Tip HOAT BONG DAU TU. 1.Tien chi de mua sam, xay dung TSCD va cac tai san dai han khac 21 (857.956.283.074) (924.863.332.075) 2.Tien thu tir thanh 1jt, nhugng ban TSCD va cac tai san dai han khac 22 - 18.123.403.068

3.Tien chi cho vay, mua cac cong cu ng dm don vi khac 23 (159.660.864.705) (679.219.159.865) 4.Tien thu hOi cho vay, ban lai cac cong cu ng dm don vi khac 24 479.396.346.294 226.123.123.613 5.Tien chi dAu tu Op von vao don vi khac 25 (332.250.000.000) (718.049.923.728) 6.Tien thu h6i du to Op On vao clan vi khac 26 131.617.206.000 336.502.953.882 7.Tien thu lai cho vay, co tirc va Igi nhuan dugc chia 27 186.916.897.105 134.845.492.192

.1 x Luu chuyen hen thuan tir ho#t dOng din hr 30 (551.936.698.380) (1.606.537.442.913)

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Cac thuyet minh tic trang 10 den trang 72 la mOt ba phan hop thanh czia bcio cao tai chinh hqp nhdt 8

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Nguyen Thi Mai Hwang Ngtriri lap bieu Ng* 29 thang 8 nom 2016

Nguyen Thi Mai Htrcrng Ke toan truirng

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CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan 1, Thanh ph6 H6 Chi Minh

BAO CAO TAI CHINH HOP NHAT Cho ky hoot dOng tir ngay 1 thang 1 nam 2016

den ngay 30 thang 6 nam 2016

BAO CAO LU'U CHUYEN TIEN Tt NHAT GIIYA NIEN DO (tiep theo) (Theo phwang phap gicin

Cho ky boat dOng to ngay 1 thang 1 nam 2016 den ngay 30 thang 6 nam 2016

MAU SO B 03a-DN/HN Dan vi: VND

CHI TIED A Ma so Tir 01/01/2016

den 30/06/2016 Tir 01/01/2015

den 30/06/2015

III. LUV CHUYEN TIEN Tir HOAT BONG TAI CHINH 1.Tien thu tir phat hanh co phieu, nhan von gop dm chi' s& hire 31 3.691.000.000 119.627.052.000 2.Tion tra von gop cho cac chi' so hau, mua lai c6 phieu dm doanh nghiep dA phat hanh 32 - (44.360.000) 3.Tien thu tir di vay 33 2.300.523.210.136 2.670.449.300.342 4.Tien tra nq g6c vay 34 (1.121.913.469.514) (1.602.412.685.668) 5.Tien tra Kr g6c thud tai chinh 35 (2.098.259.406) - 6. Co tut, lqi nhuan dA tra cho chu soy hal 36 (47.489.470.270) (248.357.598.321) Lu'u chuyen tien thuin tir boat d(ing tai chinh 40 1.132.713.010.946 939.261.708.353 Ltru chuyen tien thuin trong IcS, 50 585.212.060.312 (678.836.469.871) Tien va two throng tien dau 14 60 1.757.488.542.789 1.567.118.042.293

61 Anh huang dm thay d6i ty gia h6i doai quy d6i ngoai to - 433.924 Tien va twang throng den cutii kj, 70 2.342.700.603.101 888.282.006.346

Cac thong tin boto sung cho Bao cao Itru chuyen tien to htyp nhAt

Tien chide mua,sim, xay dkmg TSCD va cac tai san dai han khac Oat sinh trong ky the hien ma s6 21 chuyeu la tien chi dau to xay dung cac dtr an B.O.T, B.T va BOO Bang trien khai.

Dong tien chi dau tur g6p von vao don vi khac trong ky (ma so 25) la so tien C6ng ty chi dau tU vao cong ty lien ket.

Dong tien thu hoi dAu ttr gop von vao don vi khac trong ky (mA so 26) bao g6m khoan tien ban c6 phieu cCia Cong ty CO phan Dau ttr 577, tien thu duvc tir thanh 15/ cac khoan dau ttr vao Cong ty CO phan Ben bdi Van tai Sai Gan, Cong ty CO phan Ben bdi Van tai Sai G6n va Cong ty TNHH MTV Cap nu& Long An vai tong gia tri la 121.431.030.000 VND; tien thu hoi khoan tien dot c9c mua co phan Ring Cong ty Xay dking COng trinh Giao thong 5 (CIENCO 5) vori gia tri la 10.186.176.000 VND.

D6ng tien thu tir di vay phat sinh trong ky (ma s6 33) la 2.300.523.210.136 VND bao g6m tong s6 tien vay ngan hang va cac to chirc tin dung la 2.000.543.210.136 VND va so tien nhan 110. trg von kinh doanh tir Cong ty TNHH TruOng Thuan Phat la 299.980.000.000 VND.

Tien tra rig g6c vay trong ky (mA s6 34) la tien thanh toan cac khoan vay cho ngan hang va cac to chirc tin dtmg.

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Trong ky, nha dau tu nam giix trai phieu chuyen d6i Cong ty TA' thu gia 687.011.883.100 VND thanh co phieu. MOt,khoan tang von chu duqc ghi nhan vao Bang can goi toan hcfp nhat ma khong anh by cao ltru chuyen tien to hcyp nhat.

ift/1171/14

111

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i tong trai phieu tri ay Wong ang da gat sinh cua Bao

Le Qutic Binh Tong Clam (16c

•

Cac thuyet mink tir trang 10 din trang 72 1a mot be) phOn hQp thimh czia bac. cao Uri chinh hqp nheit 9

III CONG TY CO PHAN DAU TLC HA TANG KY THUAT BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH Cho kj, host dOng tir ngay 1 thang 1 nam 2016

III 50 Ton ThAt Dam, Quan 1, Thanh ph6 H6 Chi Minh den ngay 30 thang 6 nam 2016

Ill THUYET MINH BAO CAO TAI CHINH HOP NHAT MAU SO B 09a-DN/HN Cac thuyb mink nay la mot ba phdn hop thimh va can chrov cloc d'jng theft vol bdo cdo tat chinh hop nhcit kern theo

III 1. THONG TIN KHAI QUAT

III Hinh thin so' hfru von

II Cong ty CO phAn DAu tu Ha tang Ky thuat Thanh ph6 H6 Chi Minh (pi tat la "Cong ty") la ding ty co phsan &roc thank lap theo Giay chimp nhan dang k5, kinh doanh so 4103000747 do Ssa Ice hoach

IIII va Dau tu thanh pho HO Chi Minh cap lan dau ngay 24 thang 12 ram 2001 va qua cac Ian thay TOL V6n dieu le cua C6ng ty la 2.738.282.370.000 VND, dtroc chia thanh 273.828.237 c6 phAn ban&

III nhau (tai ngay 31 thang 12 ram 2015 la 2.280.640.380.000 VND tuang Crng voi 228.064.038 co phAn), menh gia m6t co phAn la 10.000 VND.

II Nganh nghe kinh doanh chinh va hoot d6ng chinh

II Nganh nghe kinh doanh di, C6ng ty la dAu ttr xay dung, khai thac, kinh doanh ha tang ky thuat do

II thi theo phucmg thirc hop (long xay dung - kinh doanh - chuyen giao (B.O.T); hop clang xay dung - chuyen giao (BT); kinh doanh bat d6ng san; san xuAt, mua ban cac thiet bi chuyen &mg trong linh

II vuc thu phi giao thong va xay dung; xay dung cong trinh dan dung, cong nghiep, cong trinh giao thong, cong trinh derng Ong thoat nuac; kinh doanh ha tang ntroc, moi twang; khai thac, )(Cr 15, va

111A , cung cap num.

II Hoat d6ng chinh cua Cong ty trong ram la dAu tu xay dung, khai thac, kinh doanh ha tAng ky thuat do thj theo plurcmg thirc hop Tong xay dung - kinh doanh - chuyen giao (B.O.T); hop (ong xay

II dung - chuyen giao (BT); dau tu va qyan 15, cac cong ty con kinh doanh trong 5 linh virc chinh la dAu tu cAu di.r&ng, kinh doanh ntrac, bat dOng san, xay dung va djch vu.

III

IIII Chu kj, san xuAt, kinh doanh thong thtrirng:

III Chu kj, san xuat, kinh doanh thong thuang cCia Cong ty &roc thuc hien trong thai gian khong qua 12 thang.

II Cac sir liin quan trQng da xay ra trong kj,

U Trong ky, Cong ty da thuc hien hoan d6i 491.275.000.000 VND till phieu phat hanh cho nha dAu to Metro Pacific Tollways Corporation (MPTC) vai 27.293.050 co phieu cua Cong ty Co phAn DAu to

IN CAu dtkrng CII (CII B&R). Ngay 8 thang 6 nam 2016, Cong ty da thuc hien thanh con* giao dich ban 4.130.000 co phieu cua CII B&R. Nhu vay, tai ngay 30 thang 6 ram 2016, tj, le nam gift cua

III Cong ty trong cling ty con nay giam tir 81,51% xu6ng con 65,22%.

II Trong 14, Cling ty da thoai m6t, phAn von trong Cong ty CO phAn DAu tu Nam Bay Bay (NBB), giam tj, le so ht tir 24,98% xuong 19,99%, C6ng ty NBB khong can la cong ty lien ket cua C6ng

• ty ke tir ngay 28 thang 3 ram 2016.

II Ngay 24 than 12 nam 2015, H6i &Ong Quan tri Cong ty da phe duy't nghj quy6t thanh lap doanh

du an la Cong ty TNHH MTV Khu Bac Thu Thiem vai so von dieu le la 340 tj, VND de

. trien khai thuc hien du an BT Xay dung ha tAng ky thuat Khu dan cu phia Bac va hoar) thin &rang truc Bac - Nam trong khu do thi mai Thu Thiem. Cong ty dang thuc hien Op von dau tu vao cong

111 ty con nay trong ky.

II Trong 14, cac trai chtl do Goldman Sachs Asset Managerment quan 15, da thuc hien chuyen d6i toan 130 25.000.000 USD trai phieu phat hanh vao thang 1 nam 2011 thanh 29.727.391 c6 phieu CII, gia chuyen d6i la 18.800 VND/c6 phieu. Ngay 26 thang 1 nam 2016, Cong ty CO phan Dau to Tai chinh II Nha ntrac Thanh ph6 H6 Chi Minh - HFIC da thuc hien chuyen d6i toan 44.424.000.000 VND trai phieu phat hanh vao thang 1 Mill 2011 thanh 2.362.978 co phieu CII, gia chuyen d6i la 18.800 III VND/co phieu. Ngay 17 thang 6 nam 2016, cac trai chu nam giir till phieu chuyen doi phat hanh nam 2014 (CII41401) da thuc hien chuyen d6i 150.428 trai phieu thanh 13.673.830 c6 phieu vai tyII le chuyen d6i la 1:90,9.

II

Nhu Vay, tong von dieu le cua Cong ty da tang them 457.641.990.000 VND, tuang &rang vol

111 45.764.199 co phAn.

Nai thanh lap va hoat

d6ng

TS, le guy& Wet! quyet

(%)

Hoat d6ng chinh TS, le lqi

ich

(%)

TP. H6 Chi 55,94% Minh

TP. H6 Chi 65,22% Minh

TP. H6 Chi 99,54% Minh

TP. H6 Chi 100% Minh

55,94% Kinh doanh ha tang mac, moi truing

65,22% Dau ttr vao cac du an cau duing

99,54% Thi cong xay dkmg cong trinh giao thOng, ha tang k-y thuat

90% Kinh doanh bat d6ng san.

100% 100% Kinh doanh bAt d6ng san

98,85% 98,85% Xay dkmg, lap dat cac cong trinh giao thong, cap-thoat ntrac, thu phi giao thong

cau Binh Trieu

100% 100% Cung cap cac dich v1,1 thu phi giao thong, dich vv ha tang

100% 100% Dau ttr vao du an Xay dung ha tang ks, thuat khu dan cur phia Bac (khu chirc nang

s6 3 va s6 4) va hoan thien doing trvc Bac -Nam (loan tix chan cau Thu Thiem I den

Mai Chi Th9) trong khu do thi Thu Thiem theo hqp d6ng B.T

TP. H6 Chi Minh

TP. H6 Chi Minh

TP. H6 Chi Minh

TP. H6 Chi Minh

TP. H6 Chi Minh

TP. H6 Chi 28,95% Minh

28,95% Dau ttr xay dung, khai thac, kinh doanh ha tang cong nghiep

43% 43% Khai thac, xu ljt va cung cap ntrOc

CONG TY CO PHAN DAU TU. HA TANG K? THU ;AT BAO CAO TAI CH1NH HOP NHAT THANH PHO HO CHI MINH Cho kSi hoat Ong tir ngay 1 thang 1 nam 2016 50 Ton That Dam, Quart 1, Thanh phi HO Chi Minh den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (titp theo) MAU SO B 09a-DN/HN Cac thuyet minh nay la mit bi phan hop thanh viz can duvc doc ding thai voi bac) cao tai chinh hop nhdt kern theo

1. THONG TIN KHAI QUAT (tie'p theo)

CuA trtic doanh nghi0

Tai ngay 30 thang 6 nam 2016, Cong ty dang dAu ur trkrc tip vao cac cong ty con va cong ty lien doanh, lien ket nhu sau:

Cac cong ty con 1. Cong ty Co phAn Ha tang ntrac Sai G6n

2. Cong ty Co phan DAu ttr Cau cluing CII

3. Cong ty Co ',hart Xay dung Ha tang CII

4. C6ng ty Co phan Dau tu Cao oc Van ph6ng Dien Bien Phu

5.Cong ty TNHH MTV Dia 6c La gia

6. Cong ty Co phan DAu tu va Xay dung Cau durbng Binh Trieu

7. Cong ty TNHH MTV Dich va Ha tang CII

8. Cong ty TNHH MTV Bac Thu Thiem

Cie cong ty lien doanh, lien ket 1. Cong ty Co phAn DAu ttr TP. H6 Chi Ha tang KS% thuat Vinaphil Minh

2. Cong ty Co phan Dau to Nuac Tan Hiep

3. Cong ty Co phAn Hem Phu

49,5% 49,5% Kinh doanh ha tang mac, mai truing

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CONG TY CO PHAN DAU TU. HA TANG K? THUAT

BAO CAO TAI CHiNH HOP NHAT THANH PHO HO CHI MINH

Cho kS/ hoat (Icing to ngay 1 thang 1 nam 2016

50 Ton That Dam, QuAn 1, Thanh pho Ho Chi Minh

den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuyit mink nay la mOt bc, ph in hQp thanh va can dine doe &rig thai vai bcio cao tai chink hQp nhat kem theo

1. THONG TIN KHAI QUAT (tA) theo)

du true doanh nghi0

Ngoai cac cong ty dang dAu ttr trvc tiep, Cong ty cung thkrc hien dau ttr gian Wei) vao cac cong ty con va cong ty lien doanh, lien ket thong qua cac cong ty con khac nhtr sau:

TS, le 10 Nai thanh

ich gian Ty le quyen lAp va boat Hoat dOng chink

tie') bleu guy& Ong

85% Lap dAt he thing cAp thoat mac

2. Cong ty Co phan Cap ntrac Sai Gan - Dankia

(%) (%)

Cfic ding ty d u ttr gifin tier) thong qua cong ty Co phAn 11# tang Ntrav Sai Gen Cone tv con 1. Cong ty Co phAn Ky 47,55% thuAt Enviro

TP. I-16 Chi Minh

Tinh Lam D6ng

50,35%

90% Khai that, xir ly va cung cAp nu&

51,00% Dau ttr xay dung du an B.O.T ma rOng Xa 10 Ha NOi

99,99%

DAu ttr, thu phi giao thong hoan von du an B.O.T mor

rOng Quoc lA doan qua Tp. Phan Rang - Thar) Cham, giai doan 1

100% DAu ttr, thu phi giao thong hoan von du an B.O.T mor

rOng Quoc lQ IA clop qua Tp. Phan Rang - Thap Cham, giai doan 2

12

55,00% Khai that, xirlS/ va cung cap ntrac

50,98% Khai that, >dr ly va cung cap ntrac

51% Cung cap Bich vu ttr van quan1j, va thong that thoat ntrerc

77% Khai that, )(Cr ly va cung cap wk.

28,66% Cung cAp dich vv thu hO tien nu& sinh hQat

31,56% Khai that, xir ly va cung cAp nu&

3. Cong ty Co phan Cap Tinh Gia 34,52% nu& Sai Gen Pleiku Lai

4. Cong ty Co phan Cap TP. Ho Chi 28,52% thoat nu& Cu Chi

Minh

5. Cong ty Co phan Giai TP. I-16 Chi 28,53% phap mang nu& chau A

Minh

6. Cong ty Co phan Nu& TP. 1-16 Chi 55,94% Sai G6n - Can Thor Minh

Cony tv lien ket 1. Cong ty Co phan CAp nu& Tan Ma

2. C6ng ty Co pi-Ian Cap Nu& Can Thu

TP. F16 Chi 16,03% Minh

TP. CAn 17,46% Thor

Cac cong ty dau ttr gian tiep thong qua ding ty Co phAn DAu ttr Cau throng CII Cong tv con 1. Cong ty Co phan DAu TP. Ho Chi 33,26% ttr va Xfiy dung Xa LC)

Minh Ha NOi

2. Cong ty Co phan DAu TP. 1-16 Chi 65,21% ttr va Phat trien Xay dkmg Minh va tinh Ninh ThuAn

Ninh ThuAn

3. Cong ty TNHH MTV TP. Ho Chi 65,22% BOT Tinh Ninh ThuAn Minh va tinh

Ninh ThuAn

TS, 10 lgi Nai thanh

lap va hoat ich gian tiep

d6ng (%)

Ty 10 quyen bitu quyet

(%)

Hoat d6ng chinh

BAO CAO TAI CHINH HOP NHAT Cho ky hoat d6ng tir ngay 1 thang 1 nam 2016

dtn ngay 30 thang 6 nam 2016

CONG TY CO PHAN DAU TU. HA TANG K'? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan 1, Thanh ph6 Ho Chi Minh

THUYET MINH BAO CAO TAI CHINH HOP NHAT (titp theo) MAU SO B 09a-DN/HN Ccic thuyk minh nay la mat ba phdn hop thanh va can dwc'c doc clang that vat bcio cao tat chinh hop nhdt kern theo

Cfiu trac doanh nghi0 (titp theo)

Cac cong ty dau hr gian tier) Cong ty con

4. Cong ty CO phan Xay dirng Cau Sai Gan

5. COng ty CO phan Co khi din Lii gia

6. Cong ty Co phan Cau cluang Hitn An Binh

9. Cong ty TNHH Dich vu MCSC Cong tv lien doanh, lien

1. Cong ty TNHH BOT eau rach Mitu 2. C6ng ty CO phan BOT Trung Luang - My thuan

thong qua ding ty CO phan Dau hr Cau duirng CII

ket

Tinh Binh Dtrcrng

65,21%

32,45%

6,52%

99,98%

Dau ttr xay dirng dkr an B.T Cau Sai Gan

98,81%

San xuat, lip dat thitt bi din

99,99%

Dau ttr xay dirng cac dir an cau dtrerng

100,00%

Dau ter xay di,rng cac dkr an cau throng

99,99%

Dau ttr, thu phi giao thong hoan von Dkr an dau tv Wang cap ma r6ng dtramg DT 741

99,99% Cung cap cac dich vu thu phi giao thong, dich vu ha tang

49,75%

Dau ttr, thu phi giao th6ng hoan von xay dirng cat' R4ch mi6u

10%

Dau ttr xay dung &ran cao toc Trung Luang - my Thuan

TP. HO Chi 68,68% Minh

TP. HO Chi 64,44% Minh

TP. HO Chi 65,21% Minh

7. Cong ty TNHH Darr to TP. H6 Chi 65,22% Phat tritn Cau dtramg CII Minh

8. Cong ty TNHH Dau ttr Tinh Binh 65,21% Ha tang VRG

D acing

Tinh Btn Tre

TP. H6 Chi Minh

Cac cong ty dau ttr gian tier, thong qua cong ty CO phan Xfiy dkrng Ha tang CII Cong tv con 1. Cong ty TNHH MTV Tinh Quang 99,54%

100% Khai thac, san xuat kinh doanh cac loai

NBB Quang

dat, da

2. CO Sti LAP BAO CAO TAI CHINH HQP NHAT VA NAM TAI CHINH

Co. so. Ifip Bao cao tai chinh hqp nhat

Bao cao tai chinh hcrp Mit kern theodtrgc trinh bay bang D6ng Vi0t Nam (VND), theo nguyen tic gia goc va pha hgp \Jai chuan mirc , toan, the d6 ke toan doanh nghi0p Wet Nam va cac quy dinh phap 1St c6 lien quan den vi0c lap va trinh bay bao cao tai chinh hgp nhat.

Bao cao tai chinh hgp nhat kern theo khong nham plan anh tinh hinh tai chinh, lc& qua hoat d6ng kinh doanh va tinh hinh luu chuyen tien t0 theo cac nguyen tic va thong 10 Ice toan dirgc chap nhan chung tai cac ntrac khac ngoai Vi0t Nam.

Nam tai chinh

Nam tai chinh cua Cong ty bit dau tir ngay 1 thang 1 va IC& thirc vao ngay 31 thang 12. Bao cao tai chinh hgp nhat nay duvc lap cho kY hoat d6ng ttr ngay 1 thang 1 nam 2016 den ngay 30 thang 6 nam 2016.

13

• • a • • • • a • a a • • • • • • • • • • • • • • • • a • a • • • •

CONG TY CO PHAN DAU TU. HA TANG KY THUAT BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH Cho kj, hoot (Xing tir ngay 1 thang 1 nam 2016 50 Ton ThAt Dam, Quan 1, Thanh phe. HO Chi Minh den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tie!) theo) MAU SO B 09a-DN/HN Ccic thuyit minh nay la mot 60 ph ijn hop thanh vet can &tor cloc &rig thoi yeti bcio cao tai chinh hop nhitt kem theo

3. CHU AN Mt rC VA CHE DO ICE TOAN AP DVNG

Bao cao tai chinh hgp 9hAt dugc lap theo cac quy djnh dm Thong ttr. so 200/2014/TT-BTC ("Thong to 200") huang dan the dO ke toan cho doanh nghi0 va Th6ng to so 202/2014/TT-BTC ("Thong to 202") huang clan phucmg phap lap va trinh bay bao cao tai chinh hqp nhAt cua BO Tai chinh ban hanh ngay 22 than 12 ram 2014.

4. TOM TAT CAC CHINH SACH ICE TOAN CHU YEU

Sau day la cac chinh sach ke toan chu yeu dugc Cong ty dp dung trong vi'g'c lap Bao cao tai chinh hqp nhat:

U.& tinh ke toan

Vic lap bao cao tai chinh hqp nhAt tuan thii theo, chuAn mirc ke toan, the TO ke toan doanh nghi"gp Vi'g't Nam va cac quy djnh phap lji co lien quan den vig'c lap va trinh bay bao cao tai chinh hqp nhat yeu cau Ban TOng Giarn doc phai c6 Mang It& tinh va gia djnh anh Wang den so lieu bao cao ve ding ng, tai san va vi'g'c trinh bay cac khoan cong ng va tai san tiem tang tai ngay lap bao cao tai chinh hqp nhat ding nhu cac so HO bao cao ve doanh thu va chi phi trong suot k5/ hoat Ong; Mac du cac trac tinh ke toan dugc lap bang tat ca skr hieu biet cua Ban Tong Giam doc, so thkrc to phat sinh c6 the khac vai cac &cc tinh, gia dinh dat ra.

Ca so' hqp nhAt bao cao tai chinh

Bao cao tai chinh hqp nhAt bao Om bao cao tai chinh cua Cong ty va bao cao tai chinh cua cac cong ty do Cong ty kiem soat (cac cong ty con) dugc lap cho ding kS' ke toan. Vic kiem soat nay dat dugc khi Cong ty co kha nang kiem soat cac chinh sach tai chinh va hoat Ong dm cac cong ty nhan dau ttr nham thu dugc Icri ich tir hoat Ong cua cac ding ty nay.

Ket qua hoat dOng kinh doanh cua cac cong ty con dugc mua lai hoac ban di trong kS' duct trinh bay trong Bao cao ket qua hoat dOng kinh doanh hqp nhAt tir ngay mua hoac cho den ngay ban khoan dau to 6! cong ty con d6.

Trong tnrang hqp can thiet, bao cao tai chinh cua cac con* ty con dugc dieu chinh de cac chinh sach ke toan dugc ap dung tai Cong ty va cac cong ty con la giong nhau.

Tat ca cac nghi0 vu va s6 du gilra cac cong ty trong ding tap doan dugc loai 1)6 khi hqp nhat bao cao tai chinh.

Lgi ich cua co Bong khong kiem soat trong tai san thuAn cua cong ty con hqp nhAt dugc xac djnh la mOt chi tieu rieng bit tach khoi phan von cha so him dm co dong dm cong ty mg va dugc trinh bay la mOt chi tieu thuOc phan von chi' sa hiru trong Bang can doi ke toan hqp nhAt. Lqi ich dm co Tong khong kiem

dau bao Om gia tri cac 191 ich dm co.dong kh6ng kiem soat tai ngay hqp nhat kinh

doanh ban dau va phAn lqi ich cua c6 (tong khong kiem soat trong sir bien dOng cua tong von cha set him ke tir ngay hqp nhat kinh doanh. Cac khoan 16 phat sinh tai cong ty con phai dugc phan Ix) tucmg Cmg voi phan sa him dm c6 &Ong khong kiem soat, ke ca twang hqp so 18 do lOn hcm phan so( htru dm co citing khong kiem soat trong tai san thuan cua cong ty con.

Ho nhAt kinh doanh

Tai san, cong ng va cong nq tiem tang dm cong ty con dugc xac djnh theo gia tri hqp 15, tai ngay mua cong ty con. Bat IcS/ khoan phu tri nao, giira gia mua va tong gia tri hqp 1S, dm tai san dugc mua dugc ghi nhan la lgi the thuang mai. Bat k5' khoan thieu hut nao gift gia mua va tong gia tri hqp 1St dm tai san dugc mua dugc ghi nhan vao ket qua hoot dOng kinh doanh dm k5' ke toan phat sinh hoat dOng mua cong ty con.

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CONG TY CO PHAN DAU TU. HA TANG K? THUAT

BAO CAO TAI CHiNH HOP NHAT THANH PHO HO CHI MINH

Cho kS, hoot dOng tir ngay 1 thOng 1 nam 2016

50 Ton ThAt Dam, Quan 1, Thanh phO HO Chi Minh

den ngay 30 thong 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Ccic thuyb minh nay la mOt b¢ plx-in hop thanh viz can cluoc doe eiong then vat bao ccio tai chinh hop &tin kem theo

HQp What kinh doanh (tiep theo)

Lqi ich ctia co (tong khong kiem sat tai ngai hop nhAt kinh doanh ban dAu &roc xdc dinh tren coso tj, le caa c6 dong khong kiem sat trong tong gia tri hop 1S, ctia tai san, cong no va ding no tiem tang &roc ghi nhan.

Dieu ttr vao cong ty lien ket

Cong ty lien ket la mOt cong ty ma Cong ty c6 anh hudrns ddng ke nhumf kh6ng phai la cong ty con hay cong ty lien doanh ctia C6ng ty. Anh hudrng clang ke the hien or quyen tham gia vao viec dua ra cac quyet dinh ve chinh sach tai chinh va hoat dOng cua ben nhan dau tu nhung khong c6 anh Wang ve mat kiem soot hoac &Ong kiem soot nhUng chinh sach nay.

Khan dau tu vao cong ty lien ket dtroc hop nhAt trong bao coo tai chinh theo phuang phap von cha sor hau. Theo phuang phap nay, gia tri dm khan dau tu ban dau duqc ghi nhan theo gia goc, sau d6 &roc dieu chinh theo nhang thay dOi trong phan se tau ctia Cong ty trong phan tai san thuan ctia ding ty lien ket sau ngay mua khoan dau tu. Cac khoan to caa ding ty lien ket wort qua khoan gop von dm Cong ty tai cong ty lien ket dO (bao gum bat ke cac khan gop von dai han ma ye thuc chat tao thanh dau to thuan ctia Cong ty tai cong ty lien ket d6) khong &roc ghi nhan.

Trong trudmg hqp mOt ding ty thanh vien cua Cong thuc hien giao dich vai mOt cong ty lien ket vdd Cong ty, lai/lo chua thut hien tucmg img vori phan gop von caa Cong ty vao cong ty lien ket, dtrqc loaf trir khoi bao coo tai chinh hop nhat.

G6p yen lien doanh JF

Cdc khoan gop von lien doanh la thoa thuan tren ca sor 14, lc& hop ding ma theo do Cong ty va cac . V)

ben tham gia thuc hien hoat dOng kinh to teen co so dong kiem soot. Ca so. (long kiem sat duqc HI!

hieu la viec dua ra cac quyet dinh mang tinh chien luot lien quan den cac chinh sach hoat dOng va z•

tai chinh cua don vi lien doanh phai c6 su (long thuan ctia cac ben tham gia lien doanh.

Cac thoa thuan gop von lien doanh lien quan den viec thanh lap mOt ca so kinh doanh dOc lap trong d6 c6 cac ben tham gia g6p von lien doanh &roc goi la ca kinh doanh (long kiem sat. Cong ty lap bdo ea° ve cac khoan loi ich trong cac ca sor kinh doanh Tong kiem soot theo phucmg phap von chti sor tau.

Lqi the thtrang mai

Lqi the thucmg mai tren bdo cao tai chinh hop nhat la phan play tri gift m(rc gia phi hop nhat kinh doanh so vai phan lqi ich ctia Cong ty trong tong gia tri hop 1S, ctia tai san, cong no va cong no tiem tang cua cong ty con, ding ty lien ket, hoac don vi g6p von lien doanh tai ngay thuc hien nghiep vy dau tu.

Lqi the thuong mai tir viec mua ding ty con duqc ghi nhan la mOt loaf tai san dai han trong Bang can doi ke tan hop nhat, duvc khau hao theo phuang phap cludrng thang tren thori gian hi-ru dung trac tinh la khoang 10 nam. Khi ban cong ty con, gid tri con lai caa khoan loi the thuang mai chtra khau hao het &Ric tinh vao khoan lai/lo do nghiep vu nhtrong ban cong ty tucmg

Lqi the kinh doanh co duqc tir viec mua cong ty lien ket va co so kinh doanh dong kiem sat duoc tinh vao gid tri ghi so ctia ding ty lien ket va co so kinh doanh (tong kiem soot. Cong ty khong phan bo dan khoan Iqi the thuang mai nay.

Lai tir nighi0 vy mua gia re

Lai tir nghiep vu mua gia re la phan phi trOi lqi ich ctia Cong ty trong tong gia tri hop IS, dm tai san, ding no va cong no tiem tang danh gid ducfc dm ding ty con, ding ty lien ket, va co kinh doanh (long kiem soot tai ngay phat sinh nghiep vu mua cong ty so WA gia phi hop nhat kinh doanh. Lai tir

15

CONG TY CO PHAN DAU TU. HA TANG KY THUAT

BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH

Cho kjt hoat Ong tir ngay 1 thang 1 nam 2016

50 Ton ThAt Dam, Quan 1, Thanh ph6 116 Chi Minh

den ngay 30 thang 6 nam 2016

THUYET MINH BAO cAo TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuyet minh nay la mat ba phan hop thanh tit can dint dc.c ddng thai vat bcio cao tat chinh hop nhiit kem theo

LAi tir nghiep vy mua gia re (tiep theo)

nghiep vu mua gid re &roc ghi nhan ngay vao Bao cao ket qua hoat dOng kinh doanh hop nhAt tai thari diem phat sinh.

Cong cy tai chink

Ghi nh(In ban dau

Tai san tai chinh: Tai ngay ghi nhan ban au, tai san tai chinh &rot ghi nhan theo gia g6c cong cac chi phi giao dich c6 lien quan trVc tiep den viec mua sam tai san tai chinh do. Tai san tai chinh cua Cong ty bao tien, cac khoan tucmg throng tien, cac khoan phai thu ve cho vay,cac khoan phai thu khach hang, cac khoan kj, ctroc, kj, quy, phai thu khdc va cac khoan au to tai chinh.

Cong nq tai chinh: Tai ngay ghi Man ban, dau, cong no tai chinh &roc ghi nhan theo gid goc cong cac chi phi giao dich co lien quan trkrc tiep den viec phat hanh cong no tai chinh do. Ong no tai chinh

, Cong ty bao cac khoan phai tra ngutri ban, phai tra khdc, cac khoan chi phi phai tra,

du phong phai tra, cac khoan vay va trai phieu phat hanh.

Ddnh gid Igi sau ghi nh'dn ban dau

Hien tai, chtra co quy dinh ve danh gid lai cong cu tai chinh sau ghi nhan ban au.

Tan va cac khoin ttrang (twang tan

Tien va cac khoan ttrcmg dtrang tien bao g6m tien mat tai quy, cac khoan tien girl khong kS' han, cac khoan dau ttr ngan han, co kha nang thanh khoan cao, de dang chuyen doi thanh tien va it rill ro lien quan den viec bien dOng gid tri.

Cac khan dill fir tai chinh

Chang khodn kinh doanh

Chimg khoan kinh doanh la cac chimg khoan dtroc Cong ty nam giUr svai mix dich kinh doanh. Chang khoan kinh doanh &roc ghi nhan bat dau tir ngay Cong ty co quyen so hUu va &rot xac dinh gia tri ban dau theo gia tri hop 1St cua cac khoan thanh town tai thOi diem giao dich phdt sinh cong cac chi phi lien quan den giao dich mua chimg khoan kinh doanh. Tai cac kjt ke town tie!) theo, cac khoan dau to chang khoan kinh doanh &roc ghi nhan theo gid goc trir cac khoan dir ph6ng giam gia chimg khoan.

Du phong giam gia chimg khoan kinh doanh &roc trich lap theo cac quy dinh ve ke town hien hanh. Theo do, Cong ty &roc phdp trich lap du. phong cho cac khoan dau to chimg khoan kinh doanh co gia tri ghi so cao han gia thi tru&ng tai ngay khoa so lap bao cao tai chinh.

Cdc khoiin dau tu• nam giir din ngdy ddo hgn

Cac khoan au to nam gia den ngay ddo han la cac khoan dau to ma Cong ty co $1 dinh va kha nang ram gia den ngay dao han. Cac khoan dau to nam giir den ngay dao han bao g6m: cac khoan tien girl ngan hang c6 kSt han tren 3 thang (bao gom ca cac loai tin phieu, trai phieu, c6 phial uu dai ben phat hanh bat bu6c phai mua lai tai mot thai diem nhat dinh trong ttrcmg lai va cac khoan cho vay nam gia den ngay dao han yeti muc dich thu lai hang kjf va cac khoan dau to nam giir den ngay ddo han khdc.

Cac khoan dau to nam Oa den ngay dao han &roc ghi nhan bit dau ngay mua va &roc xdc dinh gia tri ban dau theo gia mua va cac chi phi lien quan den giao dich mua cac khoan dau ttr. Thu nhap lai tir cac khoan dau to nam gia den ngay ddo han tir sau ngay mua &roc ghi nhan vao Bdo cao ket qua hoat Ong kinh doanh ten co soy don tich. Lai va cac khoan 191 ich khac ma C8ng ty &roc Wang truoc khi nam giQ khoan dau to dtroc ghi giam trir vao gia goc tai thai diem mua.

16

11 CONG TY CO PHAN DAU Tif HA TANG K? THUAT THANH PHO HO CHI MINH

11 50 TOn That Dam, Quan 1, Thanh ph6 H6 Chi Minh

BAO CAO TAI CHINH HOP NHAT Cho kji hoot d6ng tir ngay 1 thang 1 nam 2016

den ngay 30 thang 6 nam 2016

11 THUYET MINH BAO CAO TAI CHiNH KIP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuyk minh nay is mOt be) phein h9p thanh va can chforc d9c thing thai voi brio crio tai chinh h9p nheit kern theo

Cac khoin dAu ttr tai chinh (ti6p theo)

Cac khoan dAu ti.r nam gia den ngay dao han dtrgc xac djnh theo gi4 g6c trir di dkr phong phai thu kho dol. Du phong phai thu kho doi cua cac khoan dAu tu nam giet den ngay dao han dugc trich lap theo cac quy dinh ke toan hien hanh.

cac khodn cho vay

Cac khoan cho vay dugc xac djnh theo gid g6c tiir di cac khoan du phong phai thu kh6 dol. Dkr

phong phai thu khO doi cac khoan cho vay cua Cong ty dugc trich lap theo cac quy djnh ke toan hien 41 hanh.

Dal/ tw vao cong cy vim cfia dolt vj khdc

DAu to vao cong cu von ctla don vj khac phan anh cac khoan dAu tu cong cu von nhung Cong ty khong co quyen kiem soot, (long kiem soot hoac co anh htrang dang k8 doi vai ben nkan dau tu.

Khoan dAu tu vao cong cu von cua dan vj khac dugc phan anh theo gia g6c trir cac khoan du phong giam gia dAu tu. Dkr, phong giam gia dau vao cong cu von caa dan khac dugc trich lap theo quy djnh tai Thong ttr so 89/2013/TT-BTC ngay 28 thang 6 nam 2013 ctla B6 Tai chinh.

No' phai thu

Ng phai thu la s6 tin co.th6 thu h6i caa khach hang hoac cac d6i ttrong khac. Ng phai thu dugc trinh bay theo gia tri ghi so trir di cac khoan dkr phong phai thu kh6 doi. TRA

K

Du phong phai thu kho doi dugc trich lap cho nhang khoan phai thu da qua han thanh toan theo cam ket hoac cac khoan phai thu ma ngtr6i no kho co kho nang thanh toan do bj thanh ly, pha san hay cac khO khan tuang tu.

Hang ton kho

Hang din kho dtrgc xac djnh tren co so• gia thAp han giira gia g6c va gia trj thuAn co the thkrc,hien (kw. Gia goc hang ton kho bao Om chi phi nguyen vat lieu trkrc tiep, chi phi lao d6ng trkrc tiep va chi phi san xuat chung, neu c6, de co dtrgc hang ton kho a dja diem va trang thai hien tai. Gia goc dm hang ton kho dtrgc xac djnh theo phuang phap binh quan gia quyen. Gia trj thuan co the thkrc hien duor dugc xac djnh bang gia ban trac tinh trir cac chi phi uric tinh de hoan thanh san pham cong chi phi tiep thj, ban hang va phan phoi phat sink.

Du ph6ng giam gia hang ton kho ctla Cong ty dugc trich lap theo cac quy djnh ke toan hien hanh. Theo do, Ong ty dugc phep trich lap du phong giam gia hang ton kho loi thO, i, hong, kern pham chat va trong truorng hop gia g6c dm hang ton kho cao han gia trj thuAn c6 the thkrc hien dugc tai ngay ket thitc nien d6 ke toan.

Tai san cif) djnh hint hinh va khau hao

Tai san c6 dinh hi:tu hinh dugc trinh bay theo nguyen gia trir gia trj hao mon 1uy ke.

Nguyen gia tai san c6 dinh hitu hinh bao g6rn gia mua va toan b6 cac chi phi khac lien quan trkrc tiep den viec dtra tai san vao trang thai san sang sir dung.

Nguyen gia tai san co dinh hixu hinh do ttr lam, tir xay dkrng bao Om chi phi xay dkmg, chi phi san xuat thkrc to phat sinh cong chi phi lap dot va chay thir.

Tai san c6 dinh hiru hinh dugc khau hao theo phuang phap duOng thang dkra tren thai gian hire dung tisk tinh, cu the nhu sau:

17

a a a a

a a a a a a a a a a a a a a a a a a a a a a a a

a

• CONG TY CO PHAN DAU TU. HA TANG KY THUAT BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH Cho kji hoat d6ng tir ngay 1 thang 1 nam 2016

11 50 Ton That Dam, Quan 1, Thanh phii Ho Chi Minh den ngay 30 thing 6 nam 2016

11 THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiep theo) MAU S6 B 09a-DN/HN Ccic thuyeit minh nay la mOt b9' Ain hqp tithnh vet can clic9c cl9c Clang ill& vii bao cdto tai chinh hqp nheit kem theo

a Thi sin co dinh him hinh va khAu hao (tiep theo)

a So ram

III Nha cira, vat kien triic 10 - 50 May moc va thiet bi 3 - 20

II Thiet bi, dung cu quan 15, 3 - 8 Phucmg tien van tai 5 - 11 '11.

11 Thue tai sin

Thue tai san bao gom thue tai chinh va thue hoat ds:jng.

11111 MOt khoan thue ducfc xem la thue tai chink khi phan Ian cac quyen 19i va ro quyen hav tai san &roc chuyen sang cho ngual di thue. Tat ca cac khoan thue khac duoc xem la thue hoat dOng. T.

1111 C6ng ty ghi nhan tai san thue tai chinh la tai san cua Cong ty theo gia tri hqp 15, cua tai san thue tai thtsi diem khai dAu thue tai san hoac theo gia tri hien tai cua khoan thanh toan tien thue toi thieu, neu gia tri nay thAp ham Ng phai tra ben cho thue tuang (mg &roc ghi nhan tren Bang can doi ke

1111 toan hop nhat nhu mgt khoan nq phai tra ye thue tai chinh. Cac khoan thanh toan tien thue &roc ■ chia thanh chi phi tai chinh va khoan phai tra ng goc nham dam bao t5/ le lai suit dinh ky c6 dinh

tren so du rig con lai. Chi phi thue tai chinh &roc ghi nhan vao ket qua hoat dOng kinh doanh, trir khi cac chi phi nay truc tiep hinh thanh nen tai san di thue, trong truOng hop d6 se ducsc von Ma theo chinh sach ke toan Cong ty ve chi phi di vay (xem trinh bay dudri day).

\ 7

)1)

• M6t khoan thue dugc xem la thue hoat Ong khi ben cho thue van &roc huftg phan ian cac quyen NH

lqi va phai chiu rtii ro ye quyen so hUu tai san. Chi phi thue hoat d6ns &roc ghi nhan vao Bao cao KA 111 ket qua boat d6ng kinh doanh hop nhat theo phuong phap throng thang trong suot thoi gian thue. . AN

Cac khoan tien nhan dupc hoac phai thu nham tao dieu kien ket hop dong thue hoat Ong ding au duoc ghi nhan theo phuong phap &Ong thang trong suot theri gian thue. 'x

Cac tai san di thue tai chinh ducfc khAu hao Wen thOi gian hOv dung Lt.& tinh tuong tir nhu dp dung vii tai san thu6c sa hUu cua Cong ty hoac tren th?yi gian di thue, trong twang hqp theri gian nay

111 ngan han.

Thi san c6 dinh vo hinh va khAu hao

Tai san c'6 dinh vo hinh &roc trinh bay trong Bang can d6i ke toan hop nhAt theo nguyen gia trir giA tri hao mon luy ke.

Tai san c6 dinh vo hinh cua Cling ty bao g6m gia tri quyen thu phi giao thong, giA tri quyen sir dung dat, quyen khai thac khoang san va phan mem may tinh

Quyen thu phi giao th6ng c6 duqc tir cac hop dong B.O.T ky gift Cong ty va cac co quan dai dien cua Nha nuoc duqc ghi nhan theo gia tri quyet toan cila du an tren co sey la cac chi phi ma Cong ty di 1)6 ra de thuc hien dau tu vac) du An.

Quyen thu phi giao thong,duric khAu hao theo phuong phap tj, trong doanh thu. Gia tri trich khau hao hang ram duqc tinh bang nguyen gia nhan vii ty le gi&a doanh thu thu duoc hang nam va tong

111 doanh thu trac tinh.

Quyen sir dunF dat co thoi han &roc khau hao theo phuong phap duomg thing dira tren thitri gian sir ■ dung dm 16 dat. Quyen sir dung dat lau dai theo quy dinh hien hinh khong tinh khau hao.

Quyen khai thac khoang san duoc ghi nhan clua tren cac chi phi ma C6ng ty (la bo ra va ducfc khau 11 hao theo phuong phap duamg thang trong khoang thai gian ma C6ng ty duqc quyen khai thac.

II Phan mem vi tinh duqc khau hao theo phuong phap dutmg thing trong khoang thai gian tir 5 den 10 I

IN nam.

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II 1

1111 CONG TY CO PHAN DAU TU. HA TANG K? THUAT BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH Cho kS' hoot Ong tir ngay 1 thang 1 nam 2016

1111 50 Ton That Dam, Quan 1, Thanh phO HO Chi Minh den ngay 30 thang 6 ram 2016

111 THUYET MINH BAO CAO TAI CH1NH HP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuylt minh nay la mit by phdn hop thanh va can dint clqc etdng thai v&i bcio ccio tai chinh hqp nhcit kem theo

11 mit d(ing san dau fir

II Bat d6ng san dau tu bao Om quyen sir dung (tat va nha xtromg, vat kien

dau do cong ty nim giir

II nham muc dich thu 191 tir viec cho thue hoac char tang gia. Bat d6ng san dau tu cho thue &roc trinh bay theo nguyen gia trir gia trj hao man lily ke. Bat d6ng san dau ttr chi tang gia &roc trinh bay

11 theo nguyen gia trir suy giam gia trj. Nguyen gia dm bat dpngssan dau tu dtroc mua bao Om gia mua va cac chi phi lien quan trkrc tiep nhu phi dich vu tilt van ye luat phap lien quan, thue truck ba C'

II va chi phi giao djch lien quan khac. Nguyen gid bat d6ng san dau to tkr xay la gia trj quyet toan cong )1

trinh hoac cac chi phi lien quan trkrc tiep dm bat d6ng san dau W. i II

Bat Ong san dal) tu cho thue dm:cc kill hao theo phtromg phap duZing thing tren thari gian MI! dung

M trac tinh tucmg ttr nhu sap dung vai tai san thu6c s6 hiru ciia Cong ty. Cong ty kh8ng trich khau hao

CI doi vai bat d6ng san dau tu nam giu• ch6 tang gia.

11

3

Chi phi xay ding co' ban der dang

111 Cac tai san dang trong qua trinh xay dkmg phuc vu muc dich san xuAt, cho thue, quan trj hoac cho bat kS1 muc dich nao khac &roc ghi nhan theo gia goc. Chi phi nay bao Om chi phi djch vu va chi phi 'Ai vay c6 lien quan phi) hqp vai chinh sach ke toan cua Cong ty. Viec tinh khau hao cua cac tai

11

san nay dugc dp dung giong nhu yeti cac tai san khac, bit dau tir khi tai san o vao trang thai sin sang sir dung.

Cac khoin chi phi tra trtrerc

• Chi phi tra truck bao gom cac chi phi thkrc to da phat sinh nhung c6 lien quan den ket qua hoat d6ng M

• san xuat kinh doanh cita nhieu ke toan. Chi phi tra truck phat sinh yeu bao Om chi phi lai vay dkr an B.O.T va cac khoan chi phi tra truck khac.

0)6 -Al

111 Chi phi di vay lien quan tut tiep den cac dir B.O.T la chi phi phat sinh trong giai doan khai thac ..:c

,t% hoan von dau tu. Chi phi nay &roc phan b6 vao ket qua kinh doanh hop nhat trong ram theo tS, le doanh thu thu phi giao thong ciia dir an.

Cac khoan chi phi tra tru6c khac bao gom gia tri ding cu, dung cu, linh kien loai nho da xuAt dimg, cac chi phi in ye cat) du6ng, chi phi sira chaa duy tu tram thu phi giao thong, mo khai thac khoang san, chi phi sira ch0a lam tai san co va &roc coi la c6 khi nang dem lai loi ich kinh to trong tucmg lai cho Cong ty. Cac chi phi nay &roc von hoa dual hinh thirc cac khoan tra truac va dugc phan bo vao Bao c4o ket qua hoat Ong kinh doanh hop nhat, sir dung phuong phap du6ng thang

11 theo cac quy dinh ke toan hien hanh.

Cac khofin nq phai tra

Cac khoan nq phai tra &roc theo clOi chi tiet theo ky han phai tra, doi Wong phai tra, loai nguyen to phai tra va cac yeu to khac theo nhu cau quan 15, cua Cong ty. Cac khoan no phai tra throc phan loai dkra vao tinh chat bao gom cac khoan phai tra mang tinh chat thucmg mai phat sinh tir giao dich mua hang hoa, dich vu va cac khoan phai tra khac khong c6 tinh thuang mai, khong lien quan den giao

■ dich mua, ban, cung, cap hang hoa dich Cac khoan no phai tra &roc phan loai ngan va dai han tren bang can doi ke toan hqp nhat can cir theo ky han can lai cita cac khoan phai tra tai ngay

11 lap bao cao tai chinh hop nhat.

1111 Cac khoin der phong

11 Cac khoan dir phong &roc ghi nhan khi Cong ty c6 nghia vu nq hien tai do IC& qua tir mgt skr kien da xay To, va Cong ty c6 khi nand phai thanh toan nghia vu nay. Cac khoan dir phong &roc xac dinh tren co se u6c tinh dm Ban Tong Giam doc ve cac khoan chi phi can thiet de thanh toan nghia vu no nay tai ngay ket thilc ky hoat d6ng.

•

• 19

Cac khoan chi phi lien quan trt.rc tip den viec phat hanh trai phieu dugc ghi ,nhAn giam trir vao menh gia trai phieu tai thai diem phat sinh. Dinh kSt, chi phi phat hanh trai phieu se dugc phan bo theo phuang phap dtrOng thing dira tren thai han cua trai phieu. Viec phan 1)6 dugc thirc hien bang cach ghi tang menh gia trai phieu va chi phi di vay trong kjt.

Trai phieu chuyen

Trai phieu chuyen dal la trai phieu có the chuyen d6i thanh c6 phieu ph6 th6ng cua cung mat t6 chirc phat hanh theo cac dieu kien da dugc xac dinh trong phuang an phat hanh.

Tai thai diem ,ghi nhAn ban dAu, trai phieu chuyen d6i dugc xac dinh goc

bit thanh gia tri cau phan nq (nq goc) va cau phan von trai phieu chuyen doi. Phan ng goc trai phieu.chuyen d6i dugc ghi nhAn la ng phai tra, cau phan von (quyen chon ca phieu) trai phieu chuyen doi dugc ghi nhAn la von chu so hiru.

Chi phi phat hanh trai phieu chuyen d6i dugc phan b6 din vao chi phi di vay trong ky theo phuang phap duiing thang phi] hop vai kS' han trai phieu. Tai thOi diem pi nhAn ban dau, chi phi phat hanh trai ,phieu chuyen doi dugc ghi giam phan ng gOc trai phieu. Dinh kS', chi phi phat hanh trai phieu chuyen doi dugc phan bo bang cach ghi tang gia tri ng goc va ghi nhAn vao chi phi di vay phi] hop vii viec ghi nhAn lai vay phai tra cua trai phieu.

Trai phieu phat Minh

Cac khoan trai phieu dugc trinh bay tren Bao cao,tai chinh hcrp nhAt tren ca gia tri thuAn bang gia tri trai phieu theo menh gia trir (-) chiet khau trai phieu Ong (+) cac khoan phu trai cua trai phieu.

Cac khoan chiet khAu va phu trai cua trai phieu dugc theo dOi chi tiet theo tirng loai trai phieu phat hanh va phan 1:06 vao chi phi di vay hang kS, theo phuang phap duZing thang clua tren thai han cua 1( trai phieu. 31

H

TI

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V :H CE

• a a a a a a a a a a a a a a a a a a a a a a a a a a a

a a a a a

CONG TY CO PHAN DAU TU. HA TANG KY THUAT

BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH

Cho kS' hoat clang tir ngay 1 thang I nam 2016

50 Tan That Dam, QuAn 1, Thanh phO HO Chi Minh

den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuyk mink nay la mOt b() phan hop thanh va can dugc c1.2c (long thai yen tido ccio tai chinh hop nhett kem theo

Tai tiled diem dao han trai phieu chuyen doi, gia tri quyen chon c6 phieu cua trai phieu chuyen d6i dang phan anh trong phan von chu so him dugc chuyen sang ghi nhAn la thing du von ca phan ma khong phu thuOc vao viec ngutri ram gift trai phieu co thirc hien quyen chQn chuyen doi thanh c6 phieu hay kh6ng.

Truing hop nguari nam trai phieu khong thirc hien quyen chuyen d6i trai phieu thanh co phieu, phan nq goc cua trai phieu chuyen d6i dugc ghi giam twang img vai so tien hoan tra g6c trai phieu.

Truing hgp nguai nam trai phieu th%rc hien quyen chon chuyen d6i trai phieu thanh ca phieu, phan no goc cua trai phieu chuyen d6i dugc ghi giam va von dau to cua chu so him (kw ghi tang twang irng vii menh gia s6 c6 phieu phat hanh them. Phan chenh lech gi0a gia tri phan no goc cua trai phieu chuyen doi lOn han gia tri c6 phieu phat hanh them tinh theo menh gia dugc ghi nhAn la khoan thang du von co phan.

Ghi nhin von chii so. hire

Von chu so hau dugc ghi nhAn theo so von thtxc gOp cua cac ca dOng.

Thing du von c6 phAn dugc ghi nhAn theo so chenh lech Ian han hoac nho han giUa gia thirc t6 phat sinh va rn0h gia co phieu phat hanh Ian dau, phat hanh 136 sung hoAc tai phat hanh co phieu quy.

V6n khac cua chi" so hthi dugc ghi nhan theo gia tri con lai gia gia tri hop 151 cua cac tai san nhAn dircfc do bleu, tang, sau khi trir di thue phai nap lien quan den cac tai san nay.

Co phi6u quy dugc ghi nhAn theo gia tri thuc 4 s6 c6 phieu do Cong ty phat hanh sau do mua lai dugc trir vao von chu so halt cua Cong ty. Cong ty khong ghi nhAn cac khoan lai/(18) khi mua, ban, phat hanh cac cong cu von chit so tau.

20

a a a a a a • • • a • a is m • Is a il a a a a a • a • • • mi m a a • •

CONG TY CO PHAN DAU TU. HA TANG ICY. THUAT

BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH

Cho kS, hoat dOng tir ngay 1 thang 1 nam 2016

50 Ton That Dam, Quan 1, Thanh ph6 HO Chi Minh

den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINH MVP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuydt mink nay is m5t by phOn hip thimh vet can cluor doc cong thoi voi bcio ccio tai chinh h9p nhdt kern theo

Ghi nh#n von chti sa him (tiSp theo)

Lqi nhuan sau thud chum phan ph6i duorc ghi nhan theo so lqi nhuan (ho4c 16) tir ket qua hoot gong kinh doanh cua Cong ty trir ,(-) chi phi thud thu nhap doanh nghiep cua k' hien hanh va cac khoan diet' chinh do dp dung h6i to thay dOi chinh sach ke toan va dieu chinh hoi to sai sot trong yeu cua cac ram truac.

Cac khoan du trU, cac quy tir lqi nhuan sau thus duqc trich lap can ctl vao dieu le dm Cong ty va quyet djnh cua Dai h6i (tong c6 (long.

Ghi nhan doanh thu

Doanh thu ban hang

Doanh thu ban hang duoc ghi nhan khi d6rig thari thoa man tat ca nam (5) dieu kiln sau:

(a) Cong ty da chuyen giao phan Ian rill ro va lqi ich gin lien vai quyen sa h&u san phArn hoac hang haa cho ngutri mua; (b)z C6ng ty khong con nim gia quyen quan 1S, hang h6a nhu ngutri sa 11Q-u hang h6a hoc quyenkiem soat hang hoa; (c) Doanh thu duqc xac dinh tuomg d6i chic chin; (d) Cong ty chic chin thu duqc lqi ich kinh to tir giao dich ban hang; va (e) Xac dinh &pc chi phi lien quan den giao dich ban hang.

Doanh thu cung cap' dich vu

Doanh thu cua giao dich ye cung cap dich vu duqc ghi nhan khi ket qua cua giao dich do duqc xac djnh mOt cach clang tin cay. Twang hcrpgiao dich ye cung cap djch vu lien quan den nhieu 14 thi doanh thu duqc ghi nhan trong k$' theo ket qua pi-Ian cong viec da hoan thanh tai ngay cua Bang can &I ke toan cua kj, da. Ket qua cua giao dich cung cap dich vu (kw xac dinh khi th6a man tat ca b6n (4) dieu kien sau:

(a) Doanh thu duqc xac dinh Wong d6i chic chin; (b) Co kha nang thu duqc lqi ich kinh to tir giao djch cung cap djch vu do; (c) Xac dinh duqc phan cong viec da hoan thanh tai ngay dm Bang can doi ke toan; va (d) Xac dinh duqc chi phi phat sinh cho giao djch va chi phi de hoan thanh giao dich cung cap dich vu do.

Doanh thu I& van chu dau to cac du. an B.O.T va B. T

Lai bao toan von chi' cac du an B.O.T duoc ghi nhan teen ca sa don tich, dtrqc xac dinh tren s6 du von chu sa Mu Cong ty dau to vao du an va ty suat lqi nhuan dinh mac 14% theo quy djnh cua hqp dOng B.O.T. Khoan 191 nhuan nay se &rot giam trir dan vao doanh thu thu phi hang nam cua du an. Cong ty ap dung huong dAn cua B6 Tai chinh tai cong van so 6070/BTC-CST ngay 15 thang 5 nam 2013 trong viec ghi nhan khoan lai bao toan von chu nay.

Lai von chit cac du an B.T ducc ghi nhan khi khoan lai nay duce xac dinh mgt cach chic chin yeti co quan chu quan tiep nhan cong trinh. Ithoan lai nay dtrqc tinh dua tren tj, le lai von chit duqc quy dinh cu the tren ttrng hop (tong B.T va tinh tren so du von chit so Wu thuc to ma Cong ty da dau to cho du an.

Doanh. thu tir hop (long xay dung cua Cong ty duqc ghi nhan theo chinh sach ke toan cua Cong ty ye hop dong xay dung (xem chi tiet dual day).

Lai tien girl dtrqc ghi nhan teen co so d6n tich, dtrqc xac djnh tren s6 du cac tai khoan tien girl va lai suat dp dung.

Lai tir cac khoan dau to duqc ghi nhan khi Cong ty co guy& nhan khoan Mi.

21

a CONG TY CO PHAN DAU TU. HA TANG KY THIJAT BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH Cho kjt hoat dOng tir ngay 1 thang 1 nam 2016

11 50 Ton ThAt Dam, Quan 1, Thanh phi H6 Chi Minh den ngay 30 thang 6 nam 2016

II THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiep theo) MAU SO B 09a-DN/HN cac thuyt minh nay la mat 60 phan hop thimh va can (Ivor doe clang thai vai bao cao tat chinh hop nit& kem theo

II Ho ding xay dvng

Khi ket qua thuc hi8n hgp Ong xay dt.mg c6 the dugc uac tinh rp6t cach dang tin cay, doanh thu va ■ chi phi lien quan den kap ding dugc ghi nhan tuang img vai phan cong vi8c da hoan thanh tai ngay

ket thuc flier' d6 ke town dugc tinh bang ty 18 phan tram gitra chi phi phat sinh cua phan cong vi8c da hoan thanh tai ngay ket thuc nien d6 ke toan so vai tong chi phi du toan cua hgp ding, ngoai trir twang hgp chi phi nay khong ttrang ducmg vai phan khoi lugng xay lap da hoan thank. Khoan chi

1111 phi nay c6 the bao gom cac chi phi phv them, cac khoan boi thuang va chi thuang thuc hi8n hgp ding theo thoa thuan vai khach hang.

11 r, Khi ket qua thuc hien hgp ding xay dung khong the dugc vac tinh mOt cach dang tin cay, doanh thu chi dugc ghi nhan tuang ducmg vai chi phi cua hgp ding da phat sinh ma vi8c dugc hoan tra la ttrcmg &Si chac chan.

11 Ghi nhan gia yen

Gia von hang ban va cung cap djch vu dugc ghi nhan theo gia trj thuc to phat sinh va tap hcrp theo gia tri va so lugng thanh pham, hang hoa, vat tu xuat ban va djch vu cung cap cho khach hang, dam bao nguyen tic phu hgp vai doanh thu va nguyen tac then tr9ng. Cac chi phi vugt tren mac binh thuang cua hang ton kho va dich cung cap dugc ghi nhan ngay vao ket qua hoat dOng kinh doanh trong kS'.

111 Ngoai tg

Cong ty apsdung xir chenh 18ch gia theo huang can cua Thong to 200. Theo do, cac nghi8p vu Oat sinh bang cac loaf ngoai tg dugc chuyen dOi theo ty gid thuc to tai than diem phat sinh giao dich ngoai tg cua ngan hang thucmg mai nai C6ng ty co giao djch phat sinh. Chenh 18ch tS, gia Oat sinh tir cac nghiO vu nay dugc hach toan vao bdo cao ket qua hoat Ong kinh doanh.

S6 du cac khoan muc tien to c6 g6c ngoai tg tai ngay ket thuc nien d6 ke toan dugc chuyen d6i theo tS, gia thuc to cua ngan hang thuang mai nai Cong ty mar tai khoan cong b6 tai ngay nay theo nguyen tic: Cac khoan muc tien tg c6 goc ngoai t8 duct phan loai la tai san dugc chuyen doi theo ty gia mua va cac khoan muc dugc phan loci la ng phai tra dugc chuyen doi theo ty gia ban. Chenh 18ch gia phat sinh do danh gia lai cac tai khoan nay dugc hach toan vao bao cao ket qua hoat

11 dOng kinh doanh. Lai chenh 18ch ty gia do danh gia lai cac so du tai ngay ket thuc nien d6 ke toan ■ khong dugc dung de chia cho cac co (long.

11 Chi phi di vay

Chi phi di vay dugc ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh, trir khi dugc 11

von hod theo quy dinh cua Chuan muc ke toan "Chi phi di vay". Theo do, chi phi di vay lien quan truc tiep den viec mua, dau to xay dkmg hoac san xuat nhetng tai san can mOt thai gian tuang doi dai de hoan thanh dua vao sir dung hoac kinh doanh dugc Ong vao nguyen gia tai san cho den khi tai san do dugc dua vao sir dung hoO.c kinh doanh. Cac khoan thu nhap Oat sinh tir vi8c dau tu tam thai cac khoan vay dugc ghi giam nguyen gia tai san có lien quan.

11 D6i vai khoan vay rieng phuc vu vi8c xay dung tai san co djnh, bAt Ong san dAu tu, !Ai vay dugc

1111 von Ma ke ca khi thai gian xay dung dtrai 12 thang.

Thue

Thue thu nhap doanh nghi'8p the hi8n tong gia tri cua s6 thue phai tra hi8n tai va so thue hoan lai.

S6' thue phai tra hi8n tai dugc tinh dua tren thu nhap chju thue trong nam. Thu nhdp chlu thue khac nhuan thufin dugc trinh bay tren bao cao ket qua hoat dOng kinh doanh vi thu nhap chiu thue

khong bao gom cac khoan thu nhap hay chi phi tinh thue hoac dugc khau trir trong cac nam khac (bao gom ca 16, mang sang, neu c6) va ngoai ra khong bao cac chi tieu khong chiu thue hoac khong dugc khau trir.

1111

•

•

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• • • • U

U

• U

U

U

• • • • • ■

• •

BAO CAO TAI CHINH HOP NHAT Cho kS hoat dOng tir ngay 1 thang 1 nam 2016

den ngay 30 thang 6 nam 2016

MAU SO B 09a-DN/HN Cac thuy'Jt minh nay let mOt be pikin h9p thimh va can &toy dQc d'jng theft veri bcio cao tai chinh hcp nhk kern theo

Thue (ti6p theo)

ThuS thu nhap hodn lai &roc tinh tren cac khoan chenh lech gift gia trj ghi so va ca so tinh thuS thu nhap cda cac khoan muc tai san hoac cong ng teen bao cao tai chinh va duqc ghi nhan theo phucmg phap so du. Thue thu nhap hodn lai phai tra phai duqc ghi nhan cho tat ca cac khoan chenh lech tam thed con tai san thus thu nhap hoan lai chi &roc ghi nhan khi chic chin cd, du lori nhuan tinh thus trong tuang lai de khau trir cac khoan chenh lech tam thOi.

Thue thu nhap hodn lai &rot xac djnh theo thus suit du tinh se ap dung cho nam tai san duov thu hoi hay no phai tra ducfc thanh town. Thue thu nhap hodn lai dtroc ghi nhan vao bao cao ket qua hoat dOng kinh doanh va chi ghi vao von chit so hau khi khoan thus do có lien quan den cac khoan muc ducfc ghi thang vao von chi' so tau.

Tai san thud thu nhap hodn lai va rig thud thu nhap han lai phai tra &roc bit trir khi Cong ty có quyen hop phap de bit trir gina tai san thuS thu nhap hien hanh thus thu nhap hien hanh phai, n6p va khi cac tai san thuS thu nhap hoar' lai va thus thu nhap hodn lai phai tra quan tOi thus thu nhap doanh nghiep ducfc quan ly beii ding mkt co quan thus va Cong ty có du dinh thanh town thus thu nhap hien hanh teen co sa, thuan.

Viec xac dinh thuS thu nhap cua Cong ty can cu vao cac quy dinh hien hanh ve ,thus. Tuy nhien, nhang quy djnh nay thay doi theo timg thoi kS, va viec xac dinh sau ding ve thus thu nhap doanh nghiep tiny thuOc vao ket qua kiem tra dia co quan thus co tham quyen.

Cac foal thus khac duot dp dung theo cac lust thus hien hanh tai Viet Nam.

5. TIEN VA CAC KHOAN TVONG WONG TIEN 30/06/2016 01/01/2016

VND VND

TiSn mat 9.677.514.068 9.171.748.758 TiSn girl ngan hang khong kjt han 750.396.078.484 635.563.362.331 Cac khoan tuong ducmg tiSn 1.582.627.010.549 1.112.753.431.700 Cting 2.342.700.603.101 1.757.488.542.789

23

CONG TY CO PHAN DAU TU. HA TANG Ki..7 THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan 1, Thanh ph6 H6 Chi Minh

THUYET MINH BAO cAo TAI CHINH HOP NHAT (tiSp theo)

878.099.729.063 510.389.473.797

430.000.000.000

251.418.309.508 37.532.602.374

36.663.160.758 22.866.565.802

8.589.149.731 7.542.080.501

6.359.003.754

77.128.856.635

387.849.371.747

387.849.371.747

251.418.309.508 57.638.930.777

36.652.154.476 21.511.388.527

7.917.681.675 24.076.155.561

6.359.003.754 10.099.100.000 94.716.749.519

513.557.918.202

513.557.918.202 1.265.949.100.810 1.023.947.391.999

1

1

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•

I

• • • • • • U

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U

I

U

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U

U

•

U

U

CONG TY CO PHAN DAU TU. HA TANG K? THUAT

BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH

Cho kSt hoot dOng tir ngay 1 thang 1 nam 2016

50 Ton ThAt Dam, Quan 1, Thanh ph6 HO Chi Minh

den ngay 30 thang 6 Min 2016

THUYET MINH BAO CAO TAI CHINH HOT NHAT (tiep theo) MAU SO B 09a-DN/HN Cerc thuyAt minh nay la *31 by pluin hop thanh va can duoc dQc gong thai vii bao cao tai chinh hqp nheit kern theo

6. PHAI THU KHACH HANG 30/06/2016

VND

a. Phil thu ngin han Phai thu Cong ty Co phan Daunt 577 gia trj chuyen nhuvng phA.n von gop trong C6ng ty TNHH Twang Thuan Phat Phai thu UBND Thanh ph6 H6 Chi Minh gid trj d'au to du an CAu Sai Gen (i) Cong ty Co phAn DAL' ttr Xay dung TuAn LOc Phai thu So Tai chinh Thanh ph6 HO Chi Minh y6 gia tri dAu to du an Tinh 10 25B Ban Quan LS/ Du an Duorng Ho Chi Minh

Cong ty TNHH MTV CAp thoat nuac Lam DOng Cong ty TNHH Xay dung Nen mong Tam Dat Ban Quan 1St Du an Giao thong Ming them Vinh Long Cong ty Co phAn DAu to XNK KS' not Viet Phai thu khach hang khac

b. Phai thu dai han Phai thu UBND Thanh ph6 Ho Chi Minh gia tri ClAu to du an CAu Sai Gen (i COng

xay dkmg, la' bao toan von chu,va lai tra chum (1) Khoan phai thu Uy ban Nhan dan Thanh ph6

cua Du an Cau Sai Gar si sau khi chuyen giao. Cac H6 Chi Minh (UBND) la khoan phai thu ye gia tri

khoan phai thu nay &roc cam ket hoan tra trong thOi gian. 5 nam, Chia deu thanh 10 14,14 dau tier? bat dAu vao ngay 12 thang 6 nam 2014,.14 cuoi ding ket thac vao ngay 12 thang 12 'lam 2018. SO du cu6i 14 se &roc hoan tra theo lich bieu sau:

30/06/2016 01/01/2016 VND VND

Trong Yong mOt nam 251.418.309.508 251.418.309.508 Trong ram thir hai 252.324.866.434 251.418.309.508 Tir nam thir ba den nam thin nam 135.524.505.313 262.139.608.694 COng, 639.267.681.255 764.976.227.710 Trir so se thu duoc trong Yong 12 thang (251.418.309.508) (251.418.309.508) SO se thu sau 12 thing 387.849.371.747 513.557.918.202

24

01/01/2016 VND

a a a a a a a a a

a a a a a a a a a a a a a a a a a a a a a a a

CONG TY CO PHAN DAU TU. HA TANG K? THUAT

BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH

Cho kS, hoat dung to ngay 1 thang 1 nam 2016

50 Ton That Dam, QuAn 1, Thanh ph6 HO Chi Minh

den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Ccic thuyAt minh nay la mot by phcin hop thanh va can &tor dQc eking thai voi bac, cao tat* chinh hop nhcit kern theo

7. TRA TRU& CHO NGU'en BAN NGAN HAN 30/06/2016

VND 01/01/2016

VND

Cong ty CO phAn DAu to Xay dkmg Tuan LOc 292.310.245.159 300.000.000.000 1:Jy ban Nhan dan Thanh ph6 HO Chi Minh 113.976.176.508 Cong ty TNHH Xay dung Nen mong Tam Dat 25.584.996.134 11.732.492.795 Cong ty CO phAn Dau to Xay dung va Thuang mai 592 9.538.163.707 28.476.592.000 Cong ty Co phAn DAu to Xay dung BMT 7.652.417.196 Phong Kinh to va Ha tang huyen Ninh Hai 5.079.462.215 5.079.462.215 Cong ty CO phAn Tu van & Ki6m dinh Xay dkmg 3.612.282.868 31.940.876.020 Cong ty CO phan Thucmg mai Xay dkmg Van Phitc Khang 2.764.055.037 29.740.678.000 Cong ty Co phAn Xay dkmg va DAu to An Phat 10.181.678.661 Cac dai tugng khac 50.064.756.648 55.471.706.550 COng 510.582.555.472 472.623.486.241

Trong dd, tra triroc cho cdc ben lien quan ,,,c Cong ty Co phAn DAu to 577 2.649.500.000 , COng 2.649.500.000 IA(

K I S6 du tra truac cho Cong ty Co phAn DL to Xay dung TuAn LUc la khoan img till& theo hqpclOng 11 thau phi a thuc hien du an Xay qung ha tang ky thuAt khu dan cu phia Bac (Khu chirc rang so 3 va so 4) va hoan thin dutmg truc Bac - Nam Ow tir chan cau Thu Thiem 1 den Mai Chi Thu) trong '11,, khu dO thi mai Thii Thiem. 's-

8. PHAI THU VE CHO VAY

a. Cho vay ngin han

30/06/2016 VND

01/01/2016 VND

Cong ty CP DL to Xay dkmg Tuan LOc (i) 44.105.177.434 110.000.000.000 Cong ty Co phAn DAu to 577 53.597.064.698 53.597.064.698 COng

b. Cho vay dai han

97.702.242.132 163.597.064.698

Cong ty CP DL to Xay dkmg Tuan LOc (i) 231.425.250.000 231.425.250.000 Cong ty CO phAn DAu to 577 44.771.989.705 Cac khoan hcfp tac dau to vao cac du an khac 25.650.997.600 25.650.997.600 COng 301.848.237.305 257.076.247.600

COng phai thu ve cho vay 399.550.479.437 420.673.312.298

(i) Ktioan cho vay d6i vC i Cong ty Co phan Dau to Xay dung Tuan LOc a gap von thanh IAp Cong ty CO phan BOT Trung Luang - My ThuAn (doanh nghiep thuc hien du an B.O.T &rang cao toe Trung Luang - my ThuAn). Lai suat cho vay trong nam lan luvt la 10%/nam cho cac khoan vay ngan han va 8,5%/nam cho cac khoan vay dai han. Khoan vay dai han c6 thoi han vay la 3 ram va se dao han vao ngay 31 tt!ang 12 nam 2018. Cong ty TuAn LOc sir dung co phan Cong ty BOT Trung Luang - my thuAn de the chap cho khoan vay nay.

25

30/06/2016 VND

01/01/2016 VND

114.719.667.593

77.141.730.000

58.197.291.246

Phai thu ye lai tir trai phieu, tien girl va cac khoan cho 72.019.327.726 58.159.658.375

)

61.642.437.942 40.017.350.706 30.372.490.019

25.500.000.000

70.900.363.838 25.158.013.295 24.568.821.910 22.132.821.910 15.576.000.000 13.140.000.000

‘A

8.992.821.910 8.992.821.910 14.364.370.033 12.892.072.347

N \/1

1.723.520.000 1.723.520.000 5 301.223.088 .11J

30.219.815.286 8.939.285.459 507.317.405.034 243.376.375.739 i

542.608.875.948 495.878.521.263 427.511.550.369 366.060.784.728

103.417.451.969 107.913.862.925 11.679.873.610 21.903.873.610

104.705.749.891 104.023.962.624

45.000.000.000 45.000.000.000 692.314.625.839 644.902.483.887

1.199.632.030.873 888.278.859.626

CONG TY CO PHAN DAU TIS HA TANG KY THUAT BAO CAO TAI CHiNH HOP NHAT THANH PHO HO CHI MINH Cho kS' hoat Ong tir ngay 1 thong 1 nom 2016 50 Ton ThAt Dam, Quan 1, Thanh ph6 H6 Chi Minh den ngay 30 thong 6 nom 2016

■ THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiep theo) MAU SO B 09a-DN/HN Ccic thuyit minh nay la mat ba phan hop thanh va can dwoc cloc clang then yeti bcio coo tai chinh hqp nhat kem theo

U 9. PHAI THU KHAC

II a. Phil thu ngAn Ilan Tam Ung von cho cac d6i thi cong cac cong trinh xay

11 dirng Khoan tam (mg von gap dau to vao Cong ty CO phan

II BOT Trung Ltrcmg - my Thuan

III vay

III Tam Ung kinh phi thlrc hien d,r an BT Thu Thiem

II DO cgc, k5f cugc, 14 guy Ng g6c trai phieu Cong ty CO phan BOO Ntrac DOng

11 Tam da ddo han VOn hgp tdc kinh doanh theo hgp ang hoat clOng kinh

II doanh d6ng kiem soot Phai thu tai von chti du an B.O.T (1):

II Dv an ddu twxely dung Cciu Rach Chik Dv an moo r "Ong tuyi.'n tranh Quoc 10 1A, clown qua

II thanh ph a Phan Rang - Thap Cham

111 Phai thu ngtrai lao dOng

1111 Phai thu v'e co tirc va lgi nhuAn dugc Chia Cac khoan chi hO

11 Cac khoan phi thu khac COng

II b. Phil thu dai han

11 Phai thu lai von chu du an B.O.T (i): Dv an ma. rang Xa 10 Ha Noi .

thanh pha Phan Rang - • Thai, Cham

Dv an ddu tw xay dung Cdu Rgch Chik 111 1(51 cugc,14 quF

1111 Ng goc trai phial Cong ty Co phan Dau to va Phat trien Xay dkmg da dao han

II COng

II COng cac khoin phai thu khgc

• Dv an ma. r Ong tuyen tranh Queic 101A, clown qua

• (1) Day la phan lai von chit ciia cac du an B.O.T se dugc can trir vii doanh thu thu phi trong 12

III thong tai.

U

•

•

U

U 26

CONG TY CO PHAN DAU TU. HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton ThAt Dam, QuAn 1, Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT(ti4 theo) Cac thuye't minh nay la mat ba phan hyp thanh va can chivy (1K cl eing thol vai bao cao tai chinh hip nhcit kem theo

BAO CAO TA1 CHINH HOP NHAT Cho ky hoat &Ong tir ngay 1 thang 1 nam 2016

den ngay 30 thang 6 nam 2016

MAU S6 B 09a-DN/HN

10. Ncli XAU

30/06/2016 01/01/2016

Doi tugng ncr Gia goc

VND

Gia tri có th6 thu 116i

VND Thad gian

qua han Gia goc

VND

Gia tri co the thu hOi

VND Thiyi gian

qua han

21.915.553.542 779.631.369 21.031.918.938 199.055.602 Ong ty Co ph'in D'au ttr va Phat

6.470.833.334 >3 nam 6.470.833.334 >2 nam trier) Xfiy dung Ong ty Co phan CO Me - Vern

2.165.395.033 >3 nam 2.165.395.033 >3 nam Vie't Cong ty CP XNK Dau to 'Ring h9p & FIcrp Tic Qu6c Te

1.880.000.000 >3 nam 1.880.000.000 >3 nam ( Gelexim)

11.399.325.175 779.631.369 2-3 nam 10.515.690.571 199.055.602 2-3 !lam Cac d6i tuvng khac

21.135.922.173 20.832.863.336

45.000.000.000 45.000.000.000 45.000.000.000 Cong ty Co Olin Dau tir va Phat

45.000.000.000 45.000.000.000 45.000.000.000 2 nam trier' Xfiy dung

45.000.000.000

a. Ngin han

Phai thu lai trai phiL

Phai thu ve raj cho vay

Phai thu gid tri thi c8ng cong trinh Cdc khoan phai thu, cho vay khdc dA qua han thanh toan Gia tri da 14p dw phong

b. Dai h#n

Ng g6c trdi phiL

Gia tri da lap dw phong

27

11'1 ci • •

-A •

11 11 11 II 11 11 II 11 11 11 11 11 11 11 11 11 11 11 11 II 11 11 11 11 11 11 II 11 11 11 11 II 11 11

CONG TY CO PHAN DAU TU. HA TANG X? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quin 1, Thinh ph6 H6 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH NHAT(ti6p theo) Ceic thuyet minh nay la mOt bq pkin kip thanh va can chive dQc cremg then ven bao cao till chinh hop nhch kern theo

11. HANG TON ICHO

BAO CAO TAI CHINH HOP NHAT Cho ky hoat &Ong tir ngiy 1 thing 1 nam 2016

den ngay 30 thing 6 nam 2016

MAU SO B 09a-DN/HN

30/06/2016 01/01/2016 Gia gOc

VND Du phong

VND Gia goc

VND Du phOng

VND

Nguyen lieu, vit lieu 76.265.654.550 (32.650.364) 48.237.047.695 (32.650.364) Cong cu, dung cu 1.183.669.210 (1.456.000) 815.990.022 (1.456.000) Chi phi san xuit kinh doanh do dang 578.359.805.454 687.818.581.567

Chi phi dint to cac du an 235.355.542.294 266.828.688.436 Chi phi thi cling ccic cong trinh xdy dung 324.194.532.218 414.742.074.183 Chi phi san xudt san pham do. dang 10.095.898.769 861.956.035 Chi phi dich vy do. dang 8.713.832.173 5.385.862.913

Thanh phim 17.651.301.608 (940.152.856) 13.971.909.978 (940.152.856) Hang hoa 1.682.875.125 (64.770.451) 1.045.508.146 (64.770.451) Hang girl ban 11.621.482 11.621.482 COng 675.154.927.429 (1.039.029.671) 751.900.658.890 1.012917.11

\ --4xesigaro-

28

• 111111•111 • 111 • 111 • 11111 • 111111111111111111111111111111111111111111111•111••1111

LONG TY CO PHAN DAU TU. HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton ThAt Dam, Quan 1, Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT(tiep theo) Cac thuyet minh nay ta mot bd phdn hop thanh vet can clove doe cldng theft vii bcio coo tat chinh hop nit& kem theo

BAO CAO TAI CHINH HOP NHAT Cho kS' hoat deng tn. ngay 1 thing 1 nam 2016

den ngay 30 thing 6 nam 2016

MAU SO B 09a-DN/HN

12. TAI SAN CO DINH HUU HINH

NGUYEN GIA

Nha cUa, vat kien triic

VND

May mOc thiet bi

VND

Phtrong tien van tai, truyen din

VND

Thiet bi dung cu

VND

COng

VND

Tai ngay 01/01/2016 111.281.943.351 191.320.627.130 223.889.463.195 1.708.279.523 528.200.313.199 Mua trong 1(51 1.773.515.366 1.953.325.000 5.264.692.482 316.250.000 9.307.782.848 Ket chuytn tir chi phi tra Mr& dai han 6.459.979.070 ••• 6.459.979.070 Thanh 1S,, nhucmg ban (782.389.3851 (67.429.380) (849.818.765) Tai ngay 30/06/2016 113.055.458.717 192.491.562.745 235.546.705.367 2.024.529.523 543.118.256.352

GIA TR' HAO MON LUY ICE Tai ngay 01/01/2016 17.903.804.159 68.682.498.611 35.846.416.736 1.403.714.625 123.836.434.130 Khau hao trong kS, 2.352.559.132 7.538.906.072 7.048.835.654 162.641.785 17.102.942.643 Thanh ly, nhircmg ban (744.317.376) (14.753.047) (759.070.423) Tai ngly 30/06/2016 20.256.363.291 75.477.087.307 42.880.499.343 1.566.356.410 140.180.306.350

GIA TM CON LAI Ttti ngly 01/01/2016 93.378.139.192 122.638.128.519 188.043.046.459 304.564.898 404.363.879.069

Tai ngay 30/06/2016 92.799.095.426 117.014.475.438 192.666.206.024 458.173.113 402.937.950.002

Nguyen gia tai san co dirth him hinh da khAu hao het nhtrng van con sir dung tai ngay 30 thing 6 ram 2016 la 26.583.085.341 VND (tai ngay 1 thong 1 nam 2016 la 26.583.085.341 VND). Nguyen gia tai san co dinh him hinh hit hong, khong sir dung tai ngay 30 thing 6 nam 2016 la 633.636.364 VND (tai ngay I thing 1 nam 2016 la 633.636.364 VND).

Nhtr da trinh bay ,tai Thuyet minh s6 26, Cong ty da sir dung nha 'cueing, may mOc thiet va met s6 phtrcmg tien van tai de the chAp cho caz khoan vay va ncr. Nguyen gia cua tai san cam cothe chap tai ngay 30 thing 6 nam 2016 la 356.793.949.753 VND.

29

;s.•

III • • 11111111 11 11111111111111••11111111111111111111111111•••1111111••111111111111

CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PHO H6 CHI MINH 50 Ton That Dam, Quin 1, Thanh ph6 H6 Chi Minh, CHXHCN ViOt Nam

THUYET MINH BAO CAO TAI CHINH HciP NHAT(ti'ep theo) Ccic thuy& minh nay la mdt b¢ phOn hip thanh va can chivy d9c ddng thol v6i bdo ccio tai chinh hap nhdt kern theo

13. TAI SAN CO D!NH THUS TAI CHINH

NGUYEN GIA Tai ngay 01/01/2016 Thue trong ky Ti nay 30/06/2016

GIA Ulf HAO MON LUY ICE Tai ngay 01/01/2016 KhAu hao trong lcY TO ugly 30/06/2016

GIA TM CON LAI Ti ugly 01/01/2016

BAO CAO TAI CHINH HOP NHAT Cho kjt hoot Ong tit ngay 1 thang 1 nam 2016

(14n ngay 30 thang 6 nam 2016

MAU SO B 09a-DN/HN

May moc thi'et bi

VND

12.156.410.000

12.156.410.000

759.775.625 759.775.625

12.156.410.000

Tai ngay 30/06/2016 11.396.634.375

30

/ x aim c 4.1 11

11111111111111 1111•11•111111111111111111•••111111•1111111••11

CONG TY CO PHAN DAU TU. HA TANG KY THU,:itT THANH PHO HO CHI MINH 50 Ton That Dam, Quan 1, Thanh ph6 H6 Chi Minh, CHXHCN Vitt Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT(tiep theo) Ccic thuyJt minh nay la mot 13() phem hQp thanh va can dupy dpc djng Merl vai boo coo tat chinh hpp nheit kem theo

BAO CAO TA1 CHINH HOP NHAT Cho ky hoot Ong tir ngay I thong 1 !tam 2016

den ngay 30 thong 6 nAm 2016

MAU SO B 09a-DN/HN

14. TAI SAN CO DJNH VO HINH

NGUYEN GIA

Quyen thu phi giao th6ng

VND

Quyen sir dung dAt

VND

PhAn mem vi tinh

VND

Quyen khai thac khoang son

VND

COng

VND

Tai ngay 01/01/2016 2.790.834.416.674 10.801.374.450 5.542.557.673 742.857.143 2.807.921.205.940 Mua trong 1c9 50.000.000 50.000.000 DAu tir XDCB hoan thanh 1.515.732.124 1.515.732.124 Giam khac (15.750.234) (15.750.234) Tai ngay 30/06/2016 2.792.350.148.798 10.801.374.450 5.576.807.439 742.857.143 2.809.471.187.830

GIA TRI HAO MON LOY ICE Tai ngay 01/01/2016 962.573.866.646 1.100.582.605 685.305.079 663.690.478 965.023.444.808 KhAu hao trong ky 166.294.971.688 85.327.758 370.010.332 25.000.002 166.775.309.780 Giam khac (15.750.234) (15.750.234) Tai ngly 30/06/2016 1.128.868.838.334 1.185.910.363 1.039.565.177 688.690.480 1.131.783.004.354

GIA TRI CON LAI Tai ngay 01/01/2016 1.828.260.550.028 9.700.791.845 4.857.252.594 79.166.665 1.842.897.761.132

Tai ngay 30/06/2016 1.663.481.310.464 9.615.464.087 4.537.242.262 54.166.663 1.677.688.183.476

31

L. nal, Cg L

a a a a a

a a a a a a a

a

U a

a

U

■ a

a a a a

CONG TY CO PHAN DAU TU. HA TANG K? THUAT BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH Cho kS, boat Ong tir ngay 1 thang 1 nam 2016 50 Ton ThAt Dam, QuAn 1, Thanh phO HO Chi Minh den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT theo) MAU SO B 09a-DN/HN cac thuyit mink nay la mot by phOn hop thanh va can clum cloc dong thoti voi tido ccio tai chinh hop nhdt kiln theo

14. TAI SAN CO DJNH VO HiNH (tiep theo)

Tai ngay 30 thang 6 ram 2016, quyen thu phi giao thong cua Cong ty bao gOm:

a. Quyen thu phi giao thong tai tram Xa 10 Ha Ni

Cong ty dtrqc quyen thu phi giao thong tai tram Xa 10 Ha Noi de hoan von da Cmg xay dirng cau Rach Chiec theo Hcrp eking chuyen nhuvpg quyen quan ly, thu phi giao thong ngay 2 thang 12 ram 2008 14 vai US, ban Nhan dan thanh ph6 H6 Chi Minh va cac phi 1vc. Cong ty bat dau thvc hien thu phi tir Oh ngay 1 than 6 nam 2013. Nguyen gia cua quyen thu phi nay hien dang duvc Cong ty tam xac djnh vai gia trj la 1.058.840.204.896 VND va c6 the se duTic dieu chinh lai sau khi Uy ban Nhan dan Thanh pho HO Chi Minh thtirc hien quyet toan lai gia tri dAu to ctia dkr an Xfiy ding CAu Rach Chiec

Cong ty khAu hao quyen thu phi giao thong nay theo phtrang phap ty trQng doanh thu vai tj, le khAu hao trong nam la 66%.

b. Quyen thu phi giao thong au Binh Trieu 2

Quyen thu phi nay nham de hoan von dAu to Der an cAu &rang Binh Trieu 2 (phAn 1 - giai doan 2). Nguyen gia tai ngay khaa so ke toan la 215.164.902.241 VND, duvc xac dinh dkra tren cac chi phi Cong ty da dau ttr cho dir an theo h9p (long B.O.T da ky ngay 31, thang 3 nam 2009 vai Giao thong VAn tai Thanh pho HO Chi Minh. Thai gian thu phi hoan von tam tinh la trong khoang thai gian 5 nam 3 thang, bat dau thu phi mot chieu tir ngay 1 thang 5 nam 2009 va thu phi hai chieu tir thang 4 nam 2011. Thai gian thu phi hoan von ket thiic vao n&ay 3 thang 7 nam 2015. Den ngay 31 thang 3 nam 2016, toan b9 gia trj dau to dm dtr an da ducfc khau hao het.

Quyen thu phi giao thong dtrqc khAu hao theo tj, tr9ng doanh thu vai ty le khAu hao hang nam hien nay la 63,1%.

c. Quyen thu phi giao thong tram Cam Thinh

Quyen thu phi nay nham de hoan von dAu to Dir an dAu to ma rang tuyen tranh QuOc 19 IA, doan qua thanh ph6 Phan Rang - Thap Cham, tinh Ninh Thun vai nguyen gia tam xac dinh tai ngay kh6a so lAp bao cao tai chinh la 584.311.273.573 VND. Nguyen gia nay duvc xac dinh dkra tren cac chi phi Cong ty da 1)6 ra de thirc hien dau to du an theo H9p Tong B.O.T ky Nay 8, thing 12 nam 2008 gia Ctic &rang b9 Viet Nam va Lien doanh gift Cong ty va Cong ty CO phan Dau to Nam Bay Bay. Tram thu phi da chinh thin duvc dui vao thu phi hoan von tir thai diem Oh ngay 20 thang 5 nam 2013. Quyen thu phi giao thong dtrcic khau hao theo ty tr9ng doanh thu vai tj, le khau hao hien nay la 30%.

Vigc Cong ty thi,rc hien khau hao quyen thu phi giao thong theo tS, le doanh thu da dtrqc B9 tai chinh chap thtfAn tai C6ng van so 6070/BTC-CST ngay 15 thang 5 nam 2013. Cong ty cans da dang ky vai Cuc thue Thanh pho Ho Chi Minh ve phtrang phap va ty le khau hao. TS, le khau hao co the dtrgc dieu chinh va (tang kj, lai khi gia trj dau ttr vao cac dkr an duvc co quan Nha mac co tham quyen quyet toan.

d. Quyen thu phi giao thong dtrimg DT 741

Quyen thu phi giao thong hoar' von Di; an dau ttr rang cap ma rOng &rang DT 741 tinh Binh Dtrang, doan tir Km 0 + 000 den Km 49 + 670,4, vai nguyen gia la 656.087.282.984 VND. Nguyen gia nay duvc xac djnh dkra tren cac chi phi Cong ty da 1)6 ra de thirc hien dau ttr dkr an theo h9p clang B.O.T ky ngay 9 thang 9 nam 2009 vai Uy ban Nhan dan tinh Binh Ducrng. Day la, quysen thu phi duvc mua trong thong qua viec mua 'al cong ty dang quan va thu phi hoan von dau ttr - Cong ty TNHH Dau ttr Ha tang VRG. Tram thu phi dutmg DT 741 chinh thirc duvc dtra vao thu phi hoan von dAu to ttr ngay 1 thang 9 nam 2011 va duvc phep thu phi trong yang 23,8 nam. Tir nam 2014 quyen thu phi giao thong duvc khau hao theo phtrang phap dtrang thing trong yang 21,6 nam (trtrac da khau hao theo ty tr9ng doanh thu).

32

111 CONG TY CO PHAN DAU TU. HA TANG K? THUAT BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH Cho kS, hoat dOng tir ngay 1 thang 1 nam 2016

III 50 Ton ThAt Dam, Quan 1, Thanh ph6 Ho Chi Minh den ngay 30 thang 6 nam 2016

1111 THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuyat minh nay la meit 1,0 pha'n hop thanh va can dupy cloc clang thai veri bao cao tai chinh hop nhat kem theo

111 14. TAI SAN CO iljNH VO HINH (ti6p theo)

• Tai ngay mua Cong ty TNHH Drau ttr Ha tAng VRG , Cong ty dd danh is lai gia tri tai san thuAn

11

cua cong ty con nay. Theo d6, gia trj quyen thu phi giao thong dugc ghi nhan tang len 276.430.752.980 VND, day la khoan chenh lech giira gia trj do Cong ty thkrc hien danh gia lai theo

■ phucmg phap chiet khAu (long tien thu dtrac trong Wang lai tir hoat Ong thu phi hoan von so vai gia trj ghi so dm tai san thuAn cua ding ty con tai ngay hgp nhat kinh doanh. Gia trj tang them nay chi dugc ghi nhan vao bao cao tai chinh hqp nhat ma khong c6 bat kS' skr dieu chinh nao cho gia tri ghi s6 cua tai san ten bao cao tai chinh rieng cua cong ty con. Viec thirc hien danh gia lai gia tri hop 15,

■ dm cong ty con dugc thirc hien bai cong ty c6 chirc rang cung cap dich vu thAm dinh gia tri doanh nghiep theo quy dinh cua phap luat.

Cong ty cam ket sir dung ngu6n tien co dtrac tir hoat Ong thu phi giao thong cong cac lgi ich kinh to khac ma Cong ty co the thu dugc tir cac quyen thu phi giao thong nay de dam bdo cho cac khoan vay ngan hang va trai phieu phat hanh.

111 C6ng ty cung dd the chAp quyen sir dung dAt tai them 3, xd Bien 1-16, thanh ph6 Pleiku voi nguyen gia tai ngay 30 thang 6 nam 2016 la 2.769.700.000 VND de dam bao cho cac khoan vay tai ngan hang TMCP yiet Nam Thinh Vugng - Chi nhanh Thanh ph6 H6 Chi Minh nhu da trinh bay tai Thuyet minh so 26.

11

15. BAT BONG SAN DAU TU' CHO

NGUYEN GIA Tai ngay 01/01/2016 Ti ngay 30/06/2016

GIA TRI HAO MON LUY Id Tai ngay 01/01/2016 Khau hao trong kS' Ti ngay 30/06/2016

GIA TRI CON LAI Tai ngay 01/01/2016

TO ngay 30/06/2016

THUE

Quyen sir dung dat

VND

Nha cira, vat kin true

VND

COng

VND

Ri

\

_ i

4(

H TI ii — 1-

59.065.774.758 187.813.883.241 246.879.657.999 59.065.774.758 187.813.883.241 246.879.657.999

839.830.636 58.369.873

14.748.694.942 1.969.107.528

15.588.525.578 2.027.477.401

898.200.509 16.717.802.470 17.616.002.979

58.225.944.122 173.065.188.299 231.291.132.421

58.167.574.249 171.096.080.771 229.263.655.020

BAt Ong san dAu to cho thue dm Cong ty tai ngay 30 thang 6 nam 2016 bao g6in nhimg tai san sau:

U (i) Khu trung tam thuang,mai tir tang 1 den tang 3, khu van phong cho thue tir tang 4 den tang 5 va khu tang hamthu6c Cao 6c 70 Lir Gia, phtremg 15, quan 11, thanh ph6 H6 Chi Minh;

(h),Quyen sir dung dAt va nha van phong cho thue tai s6 29/3, &rang D2, quan Binh Thanh, thanh pho H6 Chi Minh. Cong ty da sir dung tai san nay a dam bao cho khoan vay tai ngan hang Ngan hang TMCP Dau to va Phat trien Viet Nam - Chi nhanh Vinh Long nhu dd trinh bay tai Thuyet minh so 26. Nguyen gia cua tai san tai ngay 30 thang 6 nam 2016 la 6.879.035.896 VND.

U Gia tri hop l5/,cila bAt dOng san dAu to chtra ducc danh gia va trinh bay tren thuyet minh bao cao tai chinh hop nhat. Tuy nhien, can dr vao gia tri thi trtramg cua nhiing tai san ttrcmg dtromg.va ty le cho thue cao, Ban Tong Giam doc Cong ty tin Wang rang gia tri hgp han gia tri ghi so cila tai san vao ngay kh6a so lap bao cao tai chinh hqp nhat.

U 33

ill

III

11

II

II

III

III

II

II

1111

a a

a a a

a

a • a

a

a a

a a a

a

a a a

a a

a a a

CONG TY CO PHAN DAU TU. HA TANG K? THUAT

BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH

Cho kj, host dOng tir ngay 1 thang 1 nam 2016

50 Ton That Dam, Qu;an 1, Thanh ph6 H6 Chi Minh

den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuyit minh nay la mat bd phdn hop thanh va can &tor doc ddng theri val &do cao tai chinh hop nhat kern theo

16. CHI PHI XAY KING CCi BAN DOS DANG 30/06/2016

VND 01/01/2016

VND

Dv an B.O.T mop rang tuyen tranh Qu6c 16 lA doan qua Tp. Phan Rang - Thai) Cham, tinh Ninh Thuan - giai doan 2 (i) 1.393.025.512.032 1.241.341.425.198 Dv an dau to phat trien, quan1S, he th6ng cap ntrac va phan ph6i ntrac sach tren dia ban huyen Cu chi (1) 1.331.066.779.126 1.222.592.789.263 Du an B.O.T mop rOng Xa 16 Ha N6i (i) 1.238.624.727.352 1.107.177.535.654 Dv an xay dkmg ha tang Khu do thi moti Thu Thiem 405.514.852.949 42.346.301.419 Du an B.O.T xay dung Cao oc Van ph6ng 152 Dien Bien Phil 94.096.459.736 91.181.314.788 Dv an Khu Nha a Lake View-Khu do thi mai Thu Thiem qu'an 2 14.016.539.994 1.892.980.863 Du an B.O.T ma rOng nang cap &rang DT 741 tinh Binh Dtrang 9.176.902.522 9.101.799.708 Cac du an khac 8.988.920.546 7.645.920.645 COng 4.494.510.694.257 3.723.280.067.538

(z) Cac lqi ich kinh t6 ma Cong ty c45 th6 thu duqc tir cac du an nay trong tuang,lai duvc sir dung de dam bao cho cac khoan vay va ncy dai han nhtr da trinh bay tai Thuyet minh so 26.

34

111111•11111•111••1111111111•M • 11111111•11111111111111111111•••1111111111111111 CONG TY CO PHAN DAU TU. HA TANG IC? THUAT THANH PHO HO CHI MINH 50 Ton ThAt Dam, Quan 1, Thanh phi; HO Chi Minh, CHXHCN Vigt Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT(ti6p theo) Cac thuyet minh nay la mot b9 phan hop thanh vet can duqc dpc thing thai bao cao tai chinh h9p nhcit kem theo

BAO CAO TAI CHINH HOP NHAT Cho kS' hog dOng tir ngay 1 thang 1 nam 2016

d6n ngay 30 thang 6 nam 2016

MAU SO B 09a-DN/HN

17. DAU TU. TAI CHINH

a. Dila tw vim cong ty lien doanh, lien kEt 30/06/2016 01/01/2016

Gia g6c VND

Phan loi nhuan sau ngay dAu ttr

VND

Gia tri hop 1S1 Gia geic

VND VND

PhAn lqi nhu4n sau ngay din ttr

VND Gia tri hop 1y

VND Cong ty Co phAn DAu ttr Ha tang Ky thuat Vinaphil 311.850.000.000 30.202.550.757 311.850.000.000 13.740.003.862 COng ty Co phAn BOT Trung Luang - My Thuan 154.483.480.000 231.625.210.000 Cong ty CO phAn CAp thoat nu& CAn Thu 147.202.880.000 11.541.179.653 147.202.880.000 5.636.665.969 Cong ty TNHH BOT CAu Rach Mieu 70.533.623.284 37.773.891.915 70.533.623.284 21.734.464.610 Ong ty Co phAn mac Tan Hip 103.200.000.000 10.140.479 70.950.000.000 10.140.479 Cong ty Co phAn Hoa Phu 33.000.000.000 287.673.093 33.000.000.000 287.673.093 Cong ty Co phAn Cap ntrac Tan Hea 21.435.500.000 482.492.461 21.435.500.000 666.935.665 Cong ty Co phAn Tur van va Ki6m dinh X'ay cltmg 1.960.000.000 296.929.565 Cong ty Co phAn CAp thoat Nu& Long An 31.748.744.000 3.526.866.202 Cong ty CO phAn B6n bai Van tai Sai Gen 6.967.896.000 4.197.424.450 Cong ty Co phAn Dau ttr Nam Bay Bay 312.583.113.435 (357.925.566) 305.210.115.000

841.705.483.284 80.297.928.358 1.239.856.966.719 49.739.178.329 305.210.115.000

COng gia tri ghi nh4n theo pinning phi') vim chi! soy hiru 922.003.411.642 1.289.596.145.048

35

i;i; 1 v II

III CONG TY CO PHAN DAU TU. HA TANG Ki? THUA' T BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH Cho kS, hoat Ong tir ngay 1 thang 1 nam 2016

U 50 Ton ilk Dam, Quan 1, Thanh 016146 Chi Minh den ngay 30 thang 6 nam 2016

U THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuyJt minh nay la mat b"9 phan hop thanh va cdn &tor cloc long Mai veri bcio ccio tat chinh hop nhiit kem theo

III 17. DAU TU. TAI CHINH (tiep theo)

Mac diiCong ty sa hull 49% von cua Cong ty Co phAn BOO Nu& Ding Tam, tuy nhien Ban T6ng

11 Giam (I& Cong ty xac dinh viec nam gfir khoan dau to nay la cho mpc dich ban lai trong tuang lai. Viec dam phan cac them thuan chuyen nhuang da duac tien hanh. Cong ty khong coy dinh nam giix

■ khoan dau ttr nham thu &rye Igi ich kinh to lau dai tir hoat Ong cua cong ty nay. Do do, Cong ty phan loaf khoan Mu ttr nay la tai san san sang de ban va kh6ng hop nhat khoan dau to nay vao bao

11 cao tai chinh hap nhAt theo phtrang phap von chit ser,heru. Khoan dAu,tu dugc trinh bay nhu mOt khoan dau to g6p von vao don vi khac ten Bang can doi ke toan hop nhat (xem Thuyet minh 17.b)

111 Cdc giao dich &pig ygu vdi cdc cong ty lien doanh, lien kgt trong ky

Tix 01/01/2016 Tir 01/01/2015 ■ den 30/06/2016 den 30/06/2015

VND VND ■ Cong ty CO Olin Hau ttr Ha tang icsr- thu4t

Vinaphil

11 Co tirc, loi nhuan dm:lc chia 98.232.750.000 Thu hoi tien cho vay 42.440.000.000

11 Lai cho vay phai thu 895.955.557 Chi phi sir dung von phai tra 7.469.852.966

U 2,: Cong ty Co phAn Ntrov Tan Hipp Gop von 32.250.000.000 12.900.000.000

11 ri

111

11

■ U

J

1111

11

■ U

U

U

U

■ ■ ■

36

111111•11111111111111111111111111111111 N•11111111111••1111111111111111••11111111111 CONG TY CO PHAN DAU TU HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton ThAt Dam, Quan 1, Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT(ti4 theo) Cac thuyk mink nay la mot b0 phezn hop thank va can dint dQc &sing thai veri bay cao tai chinh hop nhch kern theo

17. DAU TIf TAI CHINH theo)

b. Dan lit ttrgop von vao don vj khdc

BAO CAO TAI CHINH HOP NHAT Cho kS' hoat dOng tir ngay 1 thang 1 nam 2016

den ngay 30 thang 6 nam 2016

MAU SO B 09a-DN/HN

30/06/2016 01/01/2016 Gia goc

VND Du phong

VND Gia tri hop ljt

VND Gia g6c

VND

Du phong Gia tri hcrp ly

VND VND Ong ty Co phAn DAu to Nam Bay Bay 220.943.225.370 (2.302.703.370) 218.640.522.000 Ong ty Co phan BOO Ntrac D6ng Tam 185.387.309.892 185.387.309.892 Co phieu Ong ty BOO Nu& Thu Dim 143.153.395.000 143.153.395.000

Ong ty Co phAn DAu to va Phat trien Xay dkmg 29.500.000.000 29.500.000.000 Cong ty BOT CAu Phu my 29.700.000.000 29.700.000.000 Co phial Ong ty Co phAn DAu tu Aqua 2.902.900.000 (2.902.900.000) 2.902.900.000 (2.902.900.000) Cong ty CO phan Du lich Me Kong - My Tho 5.000.000.000 5.000.000.000 Cong ty Co phan Ttr van va Kiem dinh Xay dkrng 1.000.000.000 Cong ty Co pi& DAu to va Xfiy dkmg cau D6ng Nai 9.000.000.000 Dau tu khac 144.000.000 144.000.000 COng 617.730.830.262 (5.205.603.370) 218.640.522.000 404.787.604.892 (2.902.900.000)

c. Dan to nam gift den ngdy ddo hgn

Ngin hon

30/06/2016 01/01/2016 Gia danh gia lai

VND Gia goc

VND Gia danh gia lai

VND Gia goc

VND

Tien girl có kj, hart 145.794.755.871 145.794.755.871 480.976.929.625 480.976.929.625

Dai han 497.696.003.140 461.126.478.114 V6n hop tac dAu tu vao Du an Diamond Riverside 495.530.608.107 458.961.083.081 Von du an dau to vao Du an khu CO Me - Vuon Viet 2.165.395.033 2.165.395.033 gmg 145.794.755.871 643.490.759.011 480.976.929.625 942.103.407.739

37

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CONG TY CO PHAN DAU TU. HA TANG KY THUAT

BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH

Cho IcS, hoot dOng tir ngay 1 thang 1 nam 2016

50 Ton That Dam, Quan 1, Thanh ph6 H6 Chi Minh

den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiep theo) MAU SO B 09a-DN/HN Ccic thuyit minh nay la mit b(3 pkin hap thanh va can dircrc dQc ddng theri voi belo ccio tai chinh hQp nhat kern theo

17. DAU TAI CHINH (tiep theo)

Gia trj hqp 1St cua cac cong ty, niem yet nhu Cong ty CO phAn DAu to Nam Bay Bay duqc xac dinh theo gid dong cira cua co phieu duqc niem yet tren san giao djch chimg khodn Thanh ph6 Ho Chi Minh vao ngdy khba so lap bdo cao tai chinh hqp nhat. Gia trj hqp 15, cua cac ding ty, khac khong duqc xdc dinh do den thai diem hien tai van chua cO twang darn cu the va thong nhat ve phucmg phdp xdc djnh gid trj hqp 1S/ trong ke toan cua cac khoan dAu to nay.

136i vai cac khan von NA) tac dAu to vao cac du an, Cong ty khong thirc hien danh gia lai vi cac du an nay Bang trong giai doan dau ttr, chtra có dAy du co sa cho viec danh gid lai.

18. CHI PHI TRA TRUbC 30/06/2016

VND 01/01/2016

VND

a. Ngin han 8.529.223.351 2.559.970.349

Chi phi cong cu, dung cu, vat ttr xuAt clang 8.073.340.981 2.036.498.493 Chi phi in ye cau duang char phan b6 122.838.698 Chi phi stla chUa tai san c6 djnh 77.156.366 Chi phi bao hiem 75.119.288 357.094.590 Chi phi trd truck ve thue hoot Ong TSCD 257.924.384 89.220.900

b. Dai han 179.515.751.313 181.358.073.738 Chi phi lai vay du an B.O.T CAu Rach Chic mai char phan b6 (i) 72.198.806.326 82.183.153.742 Chi phi !Ai vay du an B.O.T ma rang tuyen tranh Queic 10 lA doan qua TP.Phan Rang - Tharp Chain char phan 1)6 (i) 84.263.237.722 74.515.745.068 Chi phi ding cu, dung cu xuat dimg 5.643.966.462 8.366.769.152 Chi phi den bu va trung to ma dd 9.528.351.181 8.776.355.353 Chenh Lech gift gia tri con lai va gia tri thanh ly cua TSCD ban va thue lai theo hqp d6ng thue tai chinh 5.195.294.419 4.511.278.636 Chi phi sCra chaa lan tai san co djnh, cal tao van phong 408.446.338 2.325.269.413 Chi phi in ye cau &rang char phan b6 187.223.444 527.343.065 Chi phi phdt trien du an char phan b6 2.090.425.421 Chi phi khdc char phan b6 152.159.309 COng 188.044.974.664 183.918.044.087

(i) Chi phi lai vay cua cac khoan vay tai trq cho cac du an B.O.T phdt sinh trong thai gian thu phi hoan von ducic phan bo vao chi phi hoat dOng,kinh doanh trong nam theo trqng doanh thu. TS, le phan bo chi phi !Ai vay cua du' an xay dung Ca Rach Chiec mai la 13,2% va dir an ma rOng tuyen tranh Qu6c 10 1A, doan qua Thanh ph6 Phan Rang - Tharp Charm la 10%.

38

• 11111111111111111111111111111111111•111111111••1111111111111111111111•1111•111111

CONG TY CO PHAN DAU TU. Fitt TANG K.? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Qu'an 1, Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH KIP NHAT(ti6p theo) Cac thuyih minh nay la mot b(5 pkin hop thanh va can twat dQc gong theri vii bat) cao tai chinh hop nhdt kern theo

19. THUE THU NHAP HOAN LAI

BAO CAO TAI CHINH HOP NHAT Cho ky hoat Ong tir ngay 1 thing 1 nam 2016

den ngay 30 thing 6 nam 2016

MAU SO B 09a-DN/HN

Dinh gia lai gia tri tai san thuan cong ty con

tai ngay mua (*)

VND

Hoan nhAp du phong giam gia dau ttr vao ding ty con, cong ty

lien kSt VND

Cac khoan lai/(18) chtra thuc hien bi loai

trir khi hcrp nhAt

ging

VND VND a. Tai san Tai ngay 1 thing 1 nam 2015 - Thud suAt thud TNDN sir dung de tinh thud hoan lai 22% 22% 22% 22%

Ghi nhAn vao k'St qua kinh doanh trong nam (4.235.889.023) (4.235.889.023) Tang do hcrp nhat cong ty con trong nam (162.515.175) (162.515.175) Tai ngay 1 thing 1 nam 2016 4.398.404.198 4.398.404.198 Thud suit thud TNDN sir dung de tinh thud hoan lai 20% 20% 20% 20% Ghi nhAn vao Vet qua kinh doanh trong kjt (1.850.409.772) (1.850.409.772) Tang do licyp nhat cong ty con trong kji Tai ngay 30 thing 6 nam 2016

b. Nq phii tri

6.248.813.970 6.248.813.970

Tai ngay 1 thing 1 nam 2015 70.610.038 70.610.038 Thus suAt thud TNDN sir dung de tinh thud hoan lai 20% 22% 22% 22%

Ghi nhAn vao kSt qua kinh doanh trong ram 1.622.059.656 (70.610.038) 1.551.449.618 Mua cong ty con 55.286.150.596 Tai ngay 1 thing 1 nam 2016 55.286.150.596 1.622.059.656 56.908.210.252 Thus suAt thus TNDN sir dung de tinh thud hoan lai 20% 20% 20% 20% Ghi nhAn vao ket qua kinh doanh trong kjt (1.622.059.656) (1.622.059.656) Tai ngay 30 thing 6 nam 2016 55.286.150.596 55.286.150.596

tiing thu nha'p thuan ghi nh4n vao bio cao ket qua kinh doanh hqp nhAt (3.472.469.428)

(*) Day la khoan thud hoan lai ,phat sinh chenh lech tam thai phai chiu thud do danh gia lai gia tai san thuAn Ong ty TNHH DAu to Ha tang VRG cao hcrn so voi gia tri ghi so nhu. da neu tai Thuyet minh so 14. Khoan thud thu nhAp hoan Lai phai tra nay &rot ghi nhAn theo thud suit thud TNDN du tinh se- ap dung cho kj, tai san dtrqc thu hoi sau nam 2016. Thud thu nhAp hoan lai tir viec danh gia lai gia tri tai san cua cong ty con tai ngay mua throfc giam trir trkrc tiep vao khoan lai phat sinh tir giao dich mua re ma khong ducic ghi nhan vao ket qua hoat dOng kinh doanh hop nhat trong nam. Khoan thud thu nhAp hoan lai phai tra se throt hoan nhap khi COng ty thanh 1$, tai san.

39

•

•

•

•

B

B

•

•

•

•

•

•

•

B

•

•

B

I

•

•

U

I

•

•

•

•

•

CONG TY CO PHAN DAU Tti HA TANG K? THUAT BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH Cho ky hoat dOng tir ngay 1 thang 1 nam 2016 50 Ton That Dam, Quan 1, Thanh ph6 H6 Chi Minh den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHiNH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuye't minh nay is mOt by phan hop thanh va can chror cloc ddng that voti bcio cao tai chink hop nhdt kem theo

20. Lcil THE THUONG MAI Gia trj ghi so

VND

Tai ngly 1 thing 1 nam 2015 70.423.183.641 Tang do mua cong ty con trong nam 445.714.824.229 Giam do thodi von trong cong ty con (3.605.059.358) Phan b6 vac) Vet qua kinh doanh hop Mit (34.144.665.604) Tai ngay 1 thing 1 nam 2016 478.388.282.909 Giam do thoai von trong cong ty con (700.225.981) Phan bO vao ket qua kinh doanh hop nhat (26.749.759.447) Tai nay 30 thing 6 tam 2016 450.938.297.481

21. PHAI TRA NG1Lrdi BAN NGAN HAN

30/06/2016 01/01/2016

Gil tri VND

SO c6 kha nang thanh town

VND Gil trj VND

S6 c6 kha nang thanh wan

VND

- Ong ty Co phan Dalt to Xay dung Than I.,6c 25.082.714.041 25.082.714.041 40.696.743.769 40.696.743.769 - Ong ty TNHH Hoa nhua De Nhat 5.765.327.002 5.765.327.002 6.033.761.706 6.033.761.706 - Ong ty TNHH the!) Thucmg mai Nhat Phat 5.099.965.025 5.099.965.025 6.115.539.695 6.115.539.695 - Cong ty Co phan ROADCO 4.465.801.712 4.465.801.712 16.781.679.941 16.781.679.941 - Cong ty TNHH DA(' to Thucmg mai An Phil Thanh 4.395.265.820 4.395.265.820 2.153.003.030 2.153.003.030 - C6ng ty CO phan Diu to XNK KS, Thuat Viet 4.497.273.588 4.497.273.588 6.666.637.266 6.666.637.266 - Trung tam Rat trien qujr dat tinh Ninh Thuan 1.539.683.008 1.539.683.008 9.440.821.967 9.440.821.967 - XyLem Water Solutions (HongKong) Limited 25.105.601.648 25.105.601.648 - Khac 52.416.001.562 52.416.001.562 72.378.622.687 72.378.622.687 COng 103.262.031.758 103.262.031.758 185.372.411.709 185.372.411.709

40

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•

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U

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U

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U

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LONG TY CO PHAN DAU TU HA TANG KY THUAT

BAO CAO TA1 CHINH HOP NHAT THANH PHO HO CHI MINH

Cho kY hoat dOng to ngay 1 thang 1 nam 2016

50 Ton ThAt Dam, Quan 1, Thanh pho HO Chi Minh

den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuyk mink nay la mot by phan h9p thanh va cdn (fury d9c ddng thoi vai bao Mc) tat chinh hqp nhalt kem theo

22. NGUtrI MUA TRA TIEN TRU& NGAN HAN 30/06/2016

VND

Khach hang ca nhan mua can 110 dtr an Khu nha a Lake View - Khu do thi meri Thu Thiem 35.498.828.000 Cong ty CO phan Dal.] tu Long Bien 1.882.571.850 1.882.571.850 Cong ty CO phan BOT QuOc LO 20 Lam DOng 1.200.000.000 1.200.000.000 Cong ty Co phan Xay Dung Dau Tu An Phat 8.479.428.122 Cong ty TNHH Xay Dung Phd Vinh 2.746.052.834 Cong ty CO phan Dau tu Phat tri6n Cutmg Thuan IDICO - 1.719.846.839 Khach hang khac 19.269.746.100 10.148.969.606 COng 57.851.145.950 26.176.869.251

23. THUE VA CAC KHOAN PHAI THU/PHAI NQP NHA NU'OC

SO phdi nop

SO da thuc nOp

01/01/2016

trong ky

trong ky

VND

VND

VND

2.999.397.820 1.408.059.291

24.087.690

1.615.426.219

40.965.835

1.151.762.860

182.150.460

182.150.460

576.571.588 31.356.887.465 28.078.180.323

247.203.985

3.525.911.127

19.138.366.631

23.600.320.904 5.044.257.694

75.103.408.830

93.202.699.066 48.725.487.644

9.851.211.440

8.806.954.976 2.022.301.409

2.824.573.530

3.416.415.635

9.841.100.392

11.497.571.397 1.333.335.546 116.758.660.823

140.523.961.978 57.125.382.293

24. CHI PHI PHAI TRA NGAN HAN

30/06/2016

01/01/2016

VND

VND

Phai tra chi phi thi cong cong trinh xay lap Chi phi lai vay phdi tra Chi phi mua hang h6a, vat tu chtra CO h6a don chimg tir Chi phi phai tra khac

6.208.501.158 COng

41

01/01/2016 VND

30/06/2016 VND

a. Phdi thu Thue gia trj gia tang Thue thu nhdp doanh nghiep

Thue thu nhdp ca nhan

Tien thut dAt COng

27.625.285.560 26.514.488.535

155.632.497 155.632.497

576.571.588

b. Phai nOp

Thue gid trj gia tang 9.506.211.967 Thue thu nhap doanh nghiep 66.824.777.880 Thue thu nhap ca nhan 978.044.945 Thue nha thau 591.842.105 Cac khoan phai nOp khac 2.989.806.551 gong 80.890.683.448

28.494.737.907 31.753.216.326

28.842.928.965 27.753.477.135

3.317.002.700 3.010.694.296

66.456.455.391 62.924.103.096

9A K

•

•

•

•

•

•

•

•

•

•

•

•

•

N

N

N

•

N

•

N

N

N

•

•

N

•

•

LONG TY CO PHAN DAU Tir HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan 1, Thanh phO H6 Chi Minh

BAO CAO TAI CHINH HOP NHAT Cho kjf hoat Ong tir ngay I thang I !tam 2016

den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINHH9P NHAT (tiap theo) MAU SO B 09a-DN/HN Cdc thuyit minh nay la ntO1 by phan hop thanh va can thew doe clemg then veld bdo ccio tai chinh hop nhdt kem theo

25. PHAI TRA KHAC 30/06/2016 01/01/2016

VND VND a. Mini tra ngin hnn khac Kinh phi cong down 91.707.813 162.390.030 Bio hiem xa hOi 375.822.605 1.243.916.491 Bao hiem y to 8.587.605 71.304.656 Bao hiem that nghiep , 2.099.910 70.264.498 Nhan 14 guy, 14, cugc ngan han 73.042.200 73.042.200 Phai tra va von h6 tro, kinh doanh 488.305.166.669 189.808.166.669 Phai tra lai trai phiau 105.055.137.109 104.073.120.940 CO tirc, Icri nhuan phai tra 61.574.235.131 41.024.409.712 Phai tra chi phi duy to tram thu phi 22.197.195.260 18.240.212.660 Phai tra cac dOi giao khoan thi ding cac cong trinh xay c,mg 10.823.325.156 17.889.964.092 Phai tra lai vay ngan hang 15.447.652.030 3.716.967.694 Phai tra chi phi sir dyng On 9.193.665.188 1.723.812.222 Cac khoan phai tra, phai nOp khac 60.969.396.741 28.250.870.731 gong b. Phil Ira dai bon kluic

774.117.033.417 406.348.442.595

Nhan kji quy, kji ctrot dal han 5.492.919.544 5.330.746.894

COng 5.492.919.544 5.330.746.894

ging phai tra khac 779.609.952.961 411.679.189.489

'Ai Trong do, phiii tra ale ben lien pan •111 C6ng ty Co phin Diu to Ha tang tcy thuat V inaphil 196.887.831.857 223.698.040.173 Ong ty TNHH BOT cAu Rach Mieu 38.043.446.092 20.459.140.258 05ng 234.931.277.949 244.157.180.431

42

• 11111111111111••111111••111••1111111•11111111111•111111•••11111•111••• CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Qudn I, Thanh ph6 HO Chi Minh

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) Cac thuyet minh nay la mat ba phan hop thanh va can ducrc dQc gong theri Ira° cao tai chinh hqp nhat kern theo

26. VAY VA NV THUE TAI CHINH

a. Vay va nv thue tai chink nglin ban

BAO CAO TAI CHINH HOP NHAT Cho ky hog dOng tir ngay I thang 1 nam 2016

den ngay 30 thang 6 nam 2016

MAU SO B 09a-DN/HN

30/06/2016 Phat sinh trong Icy 01/01/2016

Nq gck VND

Gia trj c6 kha nang thanh town

VND Tang VND

Giam VND

Nq g6c VND

Gid tri c6 kha nang thanh toan

VND

Ngan hang TMCP Dau tu va Phat trien Viet Nam - CN TP H6 Chi M inh 118.591.615.589 118.591.615.589 311.734.733.432 392.724.036.781 199.580.918.938 199.580.918.938 Ngfin hang TMCP Ong Thircmg Viet Nam - CN I I, TP. HCM 212.152.731.880 212.152.731.880 212.152.731.880 99.153.282.585 99.153.282.585 99.153.282.585 Ngan hang TMCP DAu at. va Mat trien Viet Nam - Chi nhanh Via Long 209.911.640.002 209.911.640.002 247.945.640.002 134.212.005.778 96.178.005.778 96.178.005.778 Ngan hang TMCP Phat trien Nha Thanh ph6 H6 Chi Minh 60.000.000.000 60.000.000.000 60.000.000.000 Ngan hang TMCP DAu tu va Phat trien Viet Nam - CN Tay Sai Gen 26.740.654.890 56.245.570.624 29.504.915.734 29.504.915.734 Ngan hang TMCP Ngoai thtrung Viet Nam - CN. TP HO Chi Minh 52.518.200.000 52.518.200.000 42.518.200.000 5.000.000.000 15.000.000.000 15.000.000.000 Ngan hang TMCP Dau tu va Phat trien Viet Nam - CN Quang Ngai 6.605.667.269 6.605.667.269 9.934.796.966 3.329.129.697 Ngan hang TMCP Viet Nam Thjnh Vugng - CN TP. Ho Chi Minh 14.125.648.879 14.125.648.879 28.198.761.433 14.073.112.554 - - Ngan hang TMCP Cong Thuung Viet Nam - CN Lam DOng 960.479.738 960.479.738 5.095.099.247 5.099.729.495 965.109.986 965.109.986 Vay cac ca nhan khac 1.562.000.000 1.562.000.000 5.400.000.000 3.838.000.000 -

Ong ty C6 phan nhtra D6ng Nai 2.709.272.654 2.709.272.654 2.709.272.654 Cac khoan vay va ng dai han den han tra (xem Thuyet minh b) 290.046.004.666 290.046.004.666 217.036.004.000 217.036.004.000 COng 909.183.260.677 909.183.260.677 892.429.890.504 773.674.867.514 717.418.237.021 717.418.237.021

43

c)• I II •F

1111111111111 111111•111111111111111111111•1111111••••••111111111111111111•• CONG TY CO PHAN DAU TU. HA TANG a THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Qudn 1, Thanh pho HU Chi Minh

THUYET MINH BAO CAO TAI CH1NH HOP NHAT (tiep theo) Cac thuyet minh nay la mot 130 phan hop thanh va can duvc doc cljng thai vii bao ctio tai chinh hop nhdt kern theo

26. VAY VA NO THUE TAI CHiNH (ti6p theo)

a. Vay vd nv thue tai chinh ngtin Itgn (tie'p theo)

Thong tin bo sung cho mOt so khoiin vay ngiin hgn tutu' sau

BAO CAO TAI CHINH HOP NHAT Cho kj, hoat dung tir ngay 1 thang 1 nam 2016

den ngay 30 thang 6 nam 2016

MAU SO B 09a-DN/HN

Ben cho vay So du Thari han

vay Ngay dao

han Lai suit

vay Mac Bich vay Tai san dam bao

Ngan hang TMCP DAu tv va 99.128.230.027 6 thang 04/07/2016 5,00% BU sung von luu dOng cho Cong ty me Ithoan titn girl CO kj, han 6 thang tri gia Phat trien Viet Nam - CN TP Ho 100 tj, VND. Chi Minh

19.463.385.562 1 thang 01/08/2016 6,00% B6 sung von hru dOng cho Cong ty Co phan Xfiy dung Ha tang CII

Khoan teen girl co kj, han 6 thang tri gia 20 ty' VND.

118.591.615.589

Ngan hang TMCP C6ng 3.790.685.000 6 thang 01/09/2016 7,50% Thuang Viet Nam - Chi nhanh 10.000.000.000 6 thang 09/09/2016 7,50% 11, TP. HU Chi Minh 11.479.000.000 6 thang 23/11/2016 7,50%

14.151.960.000 6 thang 07/12/2016 7,50% Tai trq von ltru Ong cho Cong ty CO phAn Quyen doi nq va tha hung so ti6'n dui 3.229.000.000 6 thang 09/12/2016 7,50% Xfiy dkmg Ha tang CII thi ding cac ding nq cac ding trinh xay dung ma Cong ty

30.000.000.000 6 thang 20/12/2016 7,50% trinh xay clang CII E&C da sir dung von vay de thi ding 12.500.000.000 6 thang 22/12/2016 7,50% 27.002.086.880 6 thang 28/12/2016 7,50%

100.000.000.000 7 ngay 06/07/2016 6,00% 212.152.731.880

44

..A s.? 1/. • / :.2. N.,. 4. avk

CONG TY CO PHAN DAU TIJ FIA. TANG K? THUAT THANH PHO HO CHI MINH 50 Ton ThAt Dam, Qu'4n 1, Thanh ph6 H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH HOT NHAT (tiep theo) Cac thuyet minh nay la mat b9 phan h9p thanh vet can duvc dQc clang that vat bao cao tat chinh hqp nhcit kern theo

BAO CAO TAI CHINH HOP NHAT Cho ky hoat dOng tir ngay 1 thang 1 nam 2016

den ngay 30 thang 6 nam 2016

MAU SO B 09a-DN/HN

26. VAY VA NO THUE TAI CHINH (tiep theo)

a. Vay va n9' thue tai chinh ngiin hgn (tie'p theo)

Ben cho vay S6 du' Thiyi han

vay Ngay dao

han Lai suAt

vay

Ngan hang TMCP Dau to va 10.334.893.052 9 thang 27/10/2016 7,50% Phat trie'n V* Nam - Chi nhanh 27.000.000.000 6 thang 18/10/2016 7,50% Vinh Long 13.951.393.950 6 thang 28/09/2016 7,50%

40.900.000.000 6 thang 30/09/2016 7,50% 46.000.000.000 6 thang 12/11/2016 7,50%

8.000.000.000 6 thang 17111/2016 7,50% 1.162.353.000 6 thing 20/11/2016 7,50% 3.801.000.000 6 thang 30/11/2016 7,50% 7.764.000.000 6 thang 02/12/2016 7,50% 9.998.000.000 6 thang 13/12/2016 7,50%

36.000.000.000 6 thang 28/12/2016 7,50% 5.000.000.000 6 thang 30/12/2016 7,50%

209.911.640.002

Ngan hang TMCP Ngoai thuang 15.000.000.000 8 thang 23/08/2016 Viet Nam 5.169.200.000 6 thang 06/07/2016

24.349.000.000 6 thang 02/08/2016 7'50%

8.000.000.000 15 thang 03/07/2017 52.518.200.000

Ngan hang TMCP Cong 960.479.738 12 thang 15/10/2016 9,50% Thucmg V* Nam - CN Lam D6ng

Muc dich vay Tai san dam bao

Quyen sir dung &At va nha van pheng cho thue tai s6 29/3, dutmg D2, qudn Binh

Tai trq vim km dOng cho COng ty Co phan Thanh, thanh ph6 H6 Chi Minh; he thong Xay dkmg Ha tang CII thi cong cac ding duc hang; Xe O to Honda (CRV)mang trinh xay dung bien s6 51A-835.2; Xe 8 to Ford

(RANGER) mang Wen s6 51C-394.48; Xe 6 to Hyundai (SANTAFE) BS: 51A-

856.54

Tai try von thi Ong cac Ong trinh xay dkmg

Khoan tien giri cO kY han tri gid 15 ty VND

Thanh toan tin dien cho nha may san xuAt N/A nu& Dankia

45

\\ti.\ :Lt tr)

111 • 111111 W•111 • 11111 111••111••111•1111111111111•111M1111111••• CONG TY CO PHAN DAU TU. HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan I, Thanh pho HO Chi Minh

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) Ccic thuyAt minh nay la mot b¢ phOn hQp thanh va can claw d9c cldng theri vol bao cao tat chinh hcrp nhdt kem theo

26. VAY VA Nci THUE TAI CHINH (tiep theo)

b. Vay vti n9 thug tai chinh din h9n

BAO CAO TA1CHiNH HOP NHAT Cho ky hoat dOng tir ngay I thang I nam 2016

cltn ngay 30 thdng 6 nam 2016

MAU SO B 09a-DN/HN

30/06/2016 Phat sinh trong ky 01/01/2016

Gia tri VND

Gia VI co kha nang thanh toan

VND Tang VND

Gam VND

Gia tri VND

Gia tri co !chi 'tang thanh town

VND

Vay dai 5.706.834.213.381 5.706.834.213.381 1.108.113.319.632 443.537.602.000 5.115.268.496.415 5.115.268.496.415 Ngan hang TMCP Cong Thucmg Viet Nam - CN I I, TP. HCM 4.080.466.179.735 4.080.466.179.735 274.188.024.294 145.850.000.000 3.952.128.155.441 3.952.128.155.441 Ngan hang TMCP Dau to va Phat trien Viet Nam - CN TP. HCM 452.554.173.441 452.554.173.441 452.554.173.441 Ngan hang TMCP Dau to va Phat trien Vi0 Nam - CN Tay Sai Gott 402.579.568.925 402.579.568.925 100.000.000 402.679.568.925 402.679.568.925 Ngan hang TMCP Xuat Nhap }Chau Viet Nam - SO giao dich 1 237.858.000.000 237.858.000.000 237.858.000.000 Ngan hang TMCP Dau to va Phat trim Vi0 Nam - CN Binh Dtrcmg 192.520.758.458 192.520.758.458 25.500.000.000 218.020.758.458 218.020.758.458 Ngan hang TMCP Viet A 200.000.000.000 200.000.000.000 200.000.000.000 200.000.000.000 Ngfin hang TMCP Xuat Nhap Khau Viet Nam - CN Sai Gen 145.766.899.750 145.766.899.750 14.570.000.000 160.336.899.750 160.336.899.750 Ngan hang Thuang mai CO phan Viet Nam Thinh Wong - CN TP. HO Chi Minh 104.684.307.738 104.684.307.738 16.371.121.897 88.313.185.841 88.313.185.841 Ngan hang TMCP Cling thucmg Viet Nam - CN Lam Ding 66.200.000.000 66.200.000.000 4.800.000.000 71.000.000.000 71.000.000.000 Ngan hang TMCP Tien Phong CN. Thanh phO HO Chi Minh 166.000.000.000 166.000.000.000 180.000.000.000 14.000.000.000 Ngfin hang TMCP Ban Viet - CN Sai Gon 185.000.000.000 185.000.000.000 185.000.000.000 Ngan hang TMCP A Chau 1.108.330.000 1.108.330.000 175.002.000 1.283.332.000 1.283.332.000 Ngan Hang TMCP Cling Thuang Viet Nam - CN. Tay Do, Thanh phO Can The 684.600.000 684.600.000 684.600.000 Trir: So phai tra trong 12 [hang tai (290.046.004.666) (290.046.004.666) (217.036.004.000) (217.036.004.000)

46

••11111•11111111•11111111•• ■ ••• CONG TY CO PHAN DAU TU. HA TANG KY THUi;iT THANH P1-16 HO CHI MINH 50 Ton ThAt Dam, Quan 1, Thanh pho 1-16 Chi Minh

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) Cerc thuyAt minh nay la mot be, phan hop thanh va can cluvrc dQc ching then veri bcio cao tai chinh hop nhdt kern theo

26. VAY VA NcI THUS TAI CHINH (ti6p theo)

b. Vay vir ng thud tin chink diti hgn (tie‘p theo)

BAO CAO TAI CHINH HOP NHAT Cho ky hoat dOng tir ngay I thang 1 nam 2016

den ngay 30 thang 6 nam 2016

MAU SO B 09a-DN/HN

30/06/2016 Phat sinh trong ky 01/01/2016

Nq goc VND

Gia tri cO kha nang thanh toan

VND Tang VND

Giam VND

Nq g6c VND

Gia tri ce• kha nang thanh toin

VND

Nq thud tai chinh 11.273.791.594 11.273.791.594 2.098.259.406 13.372.051.000 13.372.051.000 Cong ty TNHH Cho Thud Tai Chinh Qu6c Te Vidt Nam 11.273.791.594 11.273.791.594 2.098.259.406 13.372.051.000 13.372.051.000

Trgi phidu phat Minh 1.692.276.799.303 1.711.576.000.000 8.587.607.722 491.275.000.000 2.174.964.191.581 2.202.851.000.000 Trai phidu hodn d61 c6 phidu LGC phat hanh nam 2015 522.879.126.860 528.725.000.000 5.896.942.212 491.275.000.000 1.008.257.184.648 1.020.000.000.000 Trai phidu hodn d6i c6 phan C8ng ty BOT Trung Ltrcmg - MS", Tht4n phat hanh nam 2015 462.851.000.000 462.851.000.000 462.851.000.000 462.851.000.000 Trai phidu 650 tj, phat hanh cho Vietinbank Om 2014 286.740.000.000 290.000.000.000 652.000.000 286.088.000.000 290.000.000.000 Trai phidu 1000 ty' phat hanh cho Vietinbank nam 2013 419.806.672.443 430.000.000.000 2.038.665.510 417.768.006.933 430.000.000.000

Trir: S6 phai tra trong 12 thang tai ging vay va twdaihnn 7.410.384.804.278 7.429.684.004.975 1.116.700.927.354 936.910.861.406 7.303.604.738.996 7.331.491.547.415

47

of II rs. 1 c...) ll

III• 111111 ••II• 1IIIIII•1l•II•••1111•lIllIll•IIIIIIIIIIIIIIIIIIIIII CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton ThAt Dam, Quan 1, Thanh ph6 H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH 114;1P NHAT (tiep theo) Cac thuye't minh nay la moi b9 phan h9p thimh va can chivy dQc ddng theft vat bao aro tai chinh h9p &at kem theo

26. VAY VA NO THUE TAI CHINH (tiep theo)

b. Vay va ng• thue tai chinh dai hgn (tie'p theo)

Cdc thong tin bii sung cho cac khodn vay ddi hgn tai ngdy 30 Mang 6 nam 2016

BAO CAO TAI CHINH HOP NHAT ChokSt hoat Ong tir ngay 1 thing 1 nam 2016

den ngay 30 thing 6 nam 2016

MAU SO B 09a-DN/HN

Ben cho vay S6 du Th6i han

vay Ngay dao

han Lai suAt

vay

Ngan hang TMCP C6ng Thuang Viet Nam - Chi nhanh 11, TP. 146 Chi Minh

299.291.000.000 6 nam

1.566.954.736.223 15 nam

290.500.000.000 11 nam

1.207.658.040.444 15 nam

31/12/2018

31/12/2029

23/07/2020

26/08/2029

Tha nOi, lai suit trong4 khoang

8.5%-10%

Tha ntii, lai suAt

trong kS' khoang 8.5%-10,5%

Muc dich vay

Tai sin dam bao

Tai trq cho du an chuyen nhuvng quyen

Ngu6n thu tir hog Ong thu phi giao thu phi giao th6ng tren Xa 18 Ha N8i, cong

thong tram Xa L8 Ha n8i de hoan On ty du an B.O.T CAu Binh Trieu 2 (PhAn 1, dAu tir cAu Rach Chiec giai doan 2) va g6p viin vao Cong ty CP XD CAu Sai GOn. Tai trq cho du an dAu to ma rang Xa L8

Quyen quan ljt, thu phi giao thong, quyen

Ha N8i

thu hiring bao hiem mci rui ro lien quan den thi cong va xay lap trong thori gian

xay dung dm du an B.O.T Ma rOng Xa 18 Ha Noi

Tai tq cho du an B.O.T ma

Quyen thu phi giao thong tai tram Cam rang Qu6c 18 IA doan qua

Thinh, cac quyen Icri phat sinh khac trong

Thinh ph6 Phan Rang - Thap Cham, giai

qua trinh thu phi thu8c Dv an va quy4n doan 1

dirgc nhan SO tien bao hiem moi nil ro cho tai san thu6c Du an

Tai trq cho du an B.O.T ma

Quyen thu phi giao thong va cac Igi ich rang Qu6c 18 IA clop qua

kinh t6 ma Citing ty co the thu ducrc trong

Thanh ph6 Phan Rang - Thai) Cham, giai

tircmg lai tir du an doan 2

48

Tai tro• cho dir an Xay dung ha tang k9 thuit khu dan cu phia Bic (Khu chirc nang se 3 va se 4) va hoan thien duang truc Bic - Nam (doan tir chin cAu Thu thiem 1 den Mai Chi Tho) trong khu do thi mai Thil Thiem Dau tu xay dung Der an diu to nang cap ma rang duang DT 741 tinh Binh Dtrang, (loan tir Km 0 + 000 den Km 49 + 670,4 theo hinh thdc hqp d6ng B.O.T.

Tha nei, tai suAt

trong ky la 9,55%

Tha nei, di 'eu chinh

3 thang/lAn

11111 • 1111111••1111111••11111111111111••••1111111•111•11111111111111•11•111111 CONG TY CO PHAN DAU TU. HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quin 1, Thanh ph6 H6 Chi Minh

THUYET MINH BAO CAO TAI CH1NH HQP NHAT (tiep theo) Cetc thuyll minh nay la mot bd phdn hop thanh va can duvrc doc dang thdri vii bdo cao tai chinh hop nhcit kern theo

26. VAY VA NO THUE TAI CHINH (tiep theo)

Cac thong tin bo sung cho cac khocin vay dai him tg1 ngay 30 'hang 6 nom 2016 (A° theo)

Lai suit vay

BAO CAO TAI CHINH HOP NHAT Cho ky hoat dOng tir ngay 1 thing 1 nam 2016

den ngay 30 thing 6 nam 2016

MAU SO B 09a-DN/HN

Ben cho vay SO du Thai han

vay Ngay dao

han

Ngan hang TMCP Cong 640.930.000.000 11 nam 02/04/2026 Thtromg Viet Nam - Chi nhanh 11, TP. HO Chi Minh

75.132.403.068 7 nam 11/02/2022

4.080.466.179.735

Ngan hang TMCP Diu ttr va Phat trien Viet Nam - CN Tay 210.660.000.000 8,5 !lam 19/06/2023 Sai Gan

191.919.568.925 6 MITI 02/12/2021 402.579.568.925

Ngan hang TMCP Diu tu va 452.554.173.441 8 nam 21/04/2024 Phat trien Viet Nam - CN TP. HCM

Ngan hang TMCP Diu tu va 192.520.758.458 10 nam 23/12/2019 Phat trien Viet Nam - CN Binh Duong

Tha nei, lai suit

trong ky khoang

8,3%-8,8%

Tha noi, Gep yen vao C6ng ty TNHH MTV BOT lai suAt Tinh Ninh Thuan

trong k5, la Diu tu vao Cong ty TNHH BOT cAu Rach 9,5% Mieu

Chi tra cac chi phi cho nha cung cap lien quan den du an Xi' hOi haa phat trien he th6ng cap ntrac tai huyen Cu Chi

Bu dip chi phi hop 15, daft tu vao du an mua "Khu van phong, thtrang mai, dich vu Lft Gia" de cho thud

Mkic dich vay Tai sin dam bao

Tai sin hinh thanh trong Wang lai cua du an, cac khoan thanh toan tir cac giao dich

cho thud, cung cap san phArn oh dir an, chuyen nhuqng, tien bao hiem, quyen

kinh doanh va khai thac tai san dm du an

Cao 6c phfrc horp 70 La Gia. Quyen doi no va thu twang s6 tien dai no tir viec

cho thud van phang cua du an

Khong dam bio bang tai san, ben di vay cam ket ma va duy tri tai khoan tien girl

thanh toan tai Ngan hang

Tai san dam bao la 69.700.000 co phieu cua Cong ty CP Diu ttr CAu duang CII

(LGC) ma C6ng ty dang nim gift

Quyen quan ly va thu phi giao thong theo hqp d6ng B.O.T va nguen thu hop phap

tir cac dich vu khac ten tuyen dtrimg DT 741 tinh Binh Ducmg mang lai

49

//,4'c'%

\

II "17 I r. I II

II • Ill II II III • • II III III ■ III III III • • • II • • • • II III II II II II • II III II LONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton That Dam, QuAn 1, Thanh phe HO Chi Minh

THUYET MINH BAO CAO TAI CHINH HOP NHAT (Wel) theo) Ctic thuye't minh nay la mat ba phan hop thanh va cdn chivy doc along thai vat bao coo tai chinh hop What kem theo

26. VAY VA NV THUE TAI CHINH (ti6p theo)

Cdc thong tin a sung cho cac khodn vay did hgn tai »gay 30 thOng 6 nam 2016 (tie'p theo)

BAO CAO TAI CHINH HOP NHAT Cho kj, hoat dOng tir ngay 1 thang 1 nam 2016

den ngay 30 thang 6 nam 2016

MAU SO B 09a-DN/HN

Ben cho vay SO du Thai han

vay Ngay dao

han Lai suAt

vay

Ngan hang TMCP Viet A 200.000.000.000 4 nam 30/06/2019 Tha n6i, lai suAt trong ky khoang

10,5%

Ngan hang TMCP Xuat NhAp Khau Viet Nam - CN Sai Gen

145.766.899.750 4 nam 21/10/2018 Tha noi, lai suAt trong

IcS, la 9,4%

Ngan hang Thuang mai CO phAn Viet Nam Thinh Vuqng - CN TP. He Chi Minh

104.684.307.738 8 nam 05/06/2022 Tha nei, lai suAt trong kS' khoang

9%

Ngan hang TMCP Ong thucmg Viet Nam - CN Lam DOng

66.200.000.000 7 nam 30/06/2019 Tha nei, lai suAt trong kj, khoang

8%

Muc dich vay

Tai san dam bao

DAu to du an xay dung ha tAngkj," thuAt khu

12.033.815 ce phieu NBB va 500.000 c6 dan cu phia Bac (Khu chirc nang sit) 3 va so 4)

phieu LGC cimg lqi tirc kern cac Iqi ich vet

va hoan thien dtrang truc Bic - Nam (loan tir chAt khac phat sinh tir tai cac ce phieu nay char' cAu Thu Thiem 1 den Mai Chi Th9) trona khu do thi m6 i Thu Thiem Khai thac quyen thu phi giao thong tr'en Xa le Cac lqi ich kinh to có duce tir khoin hqp tic Ha Nei hoan von dAu tu xay dkmg cAu Rach

dAu tu khai thac quyen thu phi giao thong

Chiec tren Xa le Ha Nei hoan von dAu tu xay dung

cau Rach Chiec DAu to xay dkmg du an nha may cAp ntrac

Quyen sir dung &At tai thou 3, xa Bien HO,

ding suAt 30.000 m3/ngay tai thanh phO

Tp. Pleiku; toin b6 nha xuang, may nick Pleiku, tinh Gia Lai; thiet bi dm du an nha may cAp ntrac cong

suAt 30.000 m3/ngay tai thanh pho Pleiku, tinh Gia Lai; quyen doi nq hinh thanh trong

turmg lai tir viec ban mroc sach cho Ong ty TNHH MTV CAp Ntrac Gia Lai

DAu tu nha may cAp nuot Dankia

Tai san dam bao la toan b6 tai san thuec nha may nuac Dankia.

rAi Moo II

50

1111111111111111111111111•11111111111111•11•••111•111111111111111111111111111•

CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan 1, Thanh ph6 H8 Chi Minh

THUYET MINH BAO CAO TAI CHINH HOP NHAT (ti'ep theo) Ccic thuyezt mink nay la mot be) phan hop thanh va can chroc cloc cleing then vai bao coo tai chinh hop nhat kem theo

26. VAY VA NV THUE TAI CHINH (ti6p theo)

Cdc thong tin bo sung cho cdc khodn vay loci hgn tai ngdy 30 thdng 6 nam 2016 Op theo)

Lai suAt vay

Tha noi, lai suAt trong

kS, la 8,6%

Tha n6i, lai suAt trong

kj, la 8,8%

136 sung v6n dAu tu vao du an thi cong ma

rOng Xa l8 Ha NOi Tai try cho vi .ec mua 'al phan von g6p cua C6ng ty TNHH BOT CAn Tha Pitting Hi .ep, thanh town ng cho Ngan hang TMCP XuAt nhap khAu Vie't Nam

Khong c6 tai san dam bao

Cac lyi ich nh'a'n ducrc tir vie'c dAu ttr vao Cong ty CP Xay dtmg cAu Sai Gan trong

twang lai

Lai suat

10.327.700 c6 phitu cua C8ng ty C6 phAn trong kS' la B6 sung v6n dAu tu vao du an thi con ma

Ha tang nuac Sai Gen - SII ma C6ng ty dang

9% rOng Xa 10 Fla NOi

nam giir

BAO CAO TAI CHINH HOP NHAT Cho kS' hog dOng tir ngay 1 than 1 nam 2016

d6n ngay 30 thong 6 nam 2016

MAU SO B 09a-DN/HN

Mtic dich vay

Tai san dam bac. Ben cho vay S6 du Thai han

vay Ngay dao

han

Ngan hang TMCP Tien Phong CN. Thanh ph6 H8 Chi Minh

66.000.000.000 3 nam 30/03/2019

100.000.000.000 3 nam 29/06/2019 166.000.000.000

Ngan hang TMCP Ban Vie't - CN Sai Gan 185.000.000.000 3 nam 26/04/2019

51

al - • Z;11 if. Icd/I

■

CONG TY CO PHAN DAU TLC HA TANG KS', THUAT BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH Cho kS' hoot deng tir ngay 1 thong 1 nam 2016 50 Ton That Dam, Quan I, Thanh ph6 H6 Chi Minh den ngay 30 thong 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN ■ Cac thuyAt minh nay la m'Ot by phem hop thanh va can dwor doc dong thai vori bao coo tai chinh hop nheit kern theo

111 26. VAY VA NO THUE TAI CHINH (tiep theo)

■ Thong tin a sung cho cdc trdi philu chwa ddo hgn tgi ngdy 30 thcing 6 nom 2016

Trai phi& hocin doi ca phiiu LGC ph& hanh cho Metro Pacific Tollways Corporation (MPTC)

NOy 14 thong 1 nam 2015, Cong ty dd. Icjt hqp d6,ng phdt hanh 1.020.000 trai phieu hodn d6i co ii

phieu Cong ty Co phAn Cau dung CII (ma co phial: LGC) cho MPTC. Viec ,phat hanh trai phieu thrgc thirc hien thinh 2 dgt. Den ngay 30 thong 6 nam 2016, Cong ty da hodn tat 2 do phat hanh va

II

thtrc hien hodn d6i town be trai phieu phat hanh dot 1. Thong tin chi tiet va trai phieu CIA phat hanh

nInr sau: III , J

Menh gid: 1.000.000 VND/trai phieu (met trieu d6ng); 1 • So Itrang trai phieu: 1.020.000; I

T6ng menh gid 1.020.000.000.000 VND; 1 11 Ngdy phat hanh: 11 thdrig 3 nam 2015 (do 1) phdt hanh 491.275.000.000 VND va ngay 14

thang 9 nam 2015 (dot 2) phdt hanh 528.725.000.000 VND; r. II Thei han Val phieu: 7 nam ke tir ngay hoan tat

Lai trai phieu: ldi tra sau hanp ram vai lai suat IA 11%/nam; II Thanh todn gOc till phieu: goc trai phieu duvc thanh town 1 lAn khi den han;

Dieu khoan ye hodn d6i: till phieu duvc quyen hodn d6i vac, bat kS' thai diem nao sau ngdy II tr6n 19 thong Ice tit ngay hoan tat hoac tai met thai diem ma Cong ty thong bdo, MPTC se=

cO quyen yeu cAu hoar' d6i bat kj/ Val phieu nao con dang km hanh tai thOi diem do. Quyen II hodn dOi chi &Tic thkrc hien d'Oi yeti it nhat 10.000 trai phieu;

Gid hodn d6i la 18.000 VND va duvc dieu chinh xu6ng gid thap han neu phdt sinh cdc yeu A

II

to pha loang c6 phieu LGC., . A Muc dich phat hanh Val phieu: bo sung von km Ong tai trg cho hoat Ong kinh doanh; ,I

II TAi son dam bdo: trai phieu phat hanh khong cO tai san dam bao nhung dieu kien de thirc hien duvc di kern vai diet' kien COng ty phai chuyen nhugng thanh cong cdc cong ty du an

III cho CII B&R, bao g6m: Cong ty CP Dau to va Phdt trien Xay dung Ninh Thuan (i), Cong J

ty CP Dau to va Xay dkrng Xa le Ha Nei (ii); Cong ty CO phan Xay dkmg Cau Sai Gorr (iii), II Cong ty TNHH BOT Rach Mi8u (iv) va met cong ty dt,r, an (v) do Cong ty hoac CII B&R

so hau hodc kiem soot a )(Ay dung va thirc hien dkr an Cau Binh Trieu 2 hoac met disc an có • gid trj ttrcmg &rang. Den ngdy 30 thong 6 ram 2016, Cong ty da,chuyen nhtrvng 4 cong ty

dir an cho CII B&R. Trong trtrOng hgp Cong ty khong the hoan tat viec chuyen nhuvng cdc II cong ty dir an neu tren,thi se phai b6i hoan cho MPTC met khoan theo quy djnh caa hgp

dong phat hanh trai phieu. II

Den ngay 30 thong 6 nam 2016, Cong ty da hoan tat met (10 hodn d6i trai phieu vOi gia trj trai phieu hodn d'Oi Id 491.275.000.000 VND.

Trcii phrju hoan doi ca phcin Cong ty BOT Trung Luang - My Thuan phcit hanh cho V1AC (No. 1) Limited Partnership

11 Menh gid: 1.000.000 VND/trdi phieu (met trieu &Ong); S6 luvng trai phieu: 462.851; T6ng menh gid: 462.851.000.000 VND; Ngay phat hanh: 9 thong 7 nam 2015; Thtri han trai phieu: 42 thong ke tir ngdy phat hanh; Lai suat: 8%/nam; Thanh town lai trai phieu: Lai se duvc thanh town hang nam ke tit ngay hoan tat cho den ngay sOm han gift (i) ngay ma Val phieu dO da duvc mua lai toan be va da dugc thanh todn day du tien lai va (ii) ngay ddo han; Thanh than goc trai phieu: goc trai phieu dtrgc thanh todn 1 lAn khi den han; Dieu khoan ve hodn d6i: trai phial duvc quyen hodn doi vdo bat kji thOi diem nao sau ngay ky hqp (long cho den ngay ddo ban. Quyen hoar' d6i duvc thirc hien cho bat kjt trai phieu nao dang can km hanh tai thixi diem (16;

111

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CONG TY CO PHAN DAU Ttf HA TANG KY THUAT

BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH

Cho ky hoat dOng tir ngay 1 thang 1 nam 2016

50 Ton ThAt Dam, Quail 1, Thanh ph6 I-16 Chi Minh

den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Ccic thuye't minh nay la mOt b() pi:4n hap thanh viz can clu9c ci9c clang theri veri bcio cao tat chinh hqp nheit kim theo

26. VAY VA Nci THUE TAI CHINH (tiep theo)

Gia hodn d6i: 10.000 VND. T6ng s6 c6 phAn hodn d6i do nha dAu ttr nam gift se twang duang vii it nhAt 30% von dieu le caa Cong ty Co phan BOT Trung Lucmg - My ThuAn; Mvc dich phat hanh trai phieu: 1)6 sung von Itru dOng tai trg cho hoat dOng kinh doanh; Tai san dam bao: 20% va 30% co phAn cita Con* ty BOT Trung Luang My ThuAn sor hau 'An lug:ft beri Cong ty CII B&R va Cong ty CO phan Dau to Xay dung Tuan L6c.

Trai phiiu 650 t3) ph& hanh cho cho Vietinbank nam 2014

Menh gia: 1.000.000.000 VND; So lugng: 650 till phieu; D6i ttrgng chao ban: Ngan hang Thuang mai Co phAn Cong thuang Viet Nam - Chi nhdnh 11, thanh ph6 H6 Chi Minh; Ngay phat hanh: 28 thang 2 nam 2014; Thai han trai phieu: 5 nam; Thanh toan ldi trai phieu: !Ai trai phieu tra dinh kjf 6 thang mgt ran ke tir va bao gom ngay phat hanh cho den, nhung khong bao g6m ngay thanh toan lai va ngay ddo han; Thanh toan g6c trai phieu: g6c trai phieu&lac thanh toan 1 ran khi den han; Lai suit: Lai suit trong 6 thang dau tien la 12%/nam. Cac ky tinh lai tiep theo lai suit ap dung theo ldi suit tha not dieu chinh 6 thang/lan va dugc xdc dinh bang lai huy dOng tien girl tiet kiem bang Wong Viet Nam kjt han 12 thang tra !Ai sau cua Ngan hang Thucmg mai • Co phan Con* thucrng Viet Nam + bien d'6 3,6%/nam; Mvc dich: Dau to vao Cong ty TNHH BOT CAu Rach Migu, gop von dieu le vao Cong ty

CO phan Xay dkmg Ha tang CII, mua co phan cua Cong ty CO phan Ha tang NuOc Sai Gon, 11 dAu to vao du an BOT Ma rang Xa 16 Ha N6i va ca Can lai khoan vay tai Vietinbank.

:HI

Den ngay 30 thang 6 nam 2016, Cong ty da mua lai truac han 360 trai phieu tucmg duang tong menh gid la 360 tS, VND. c!

Trai phi'et.0 1000 ty phcit hanh cho Vietinbank nam 2013

Menh gia: 1.000.000.000 VND; S6 lugng: 1.000 trai phieu; D6i twin chao ban: Ngan hang Thucmg mai Co phAn C6ng thucmg Viet Nam - Chi nhanh 11, thanh ph6 H6 Chi Minh; Hinh thirc trai phieu: trai phieu ghi s6; Ngay phat hanh: 17 that-1g 4 nam 2013; Thai han trai phieu: 6 nam; Thanh town lai trai phieu: tai trai phieu tra dinh kjf 6 thang mOt ran ke tit bao g6 m ngay phat hanh cho den, nhung khong bao gom nsay thanh toan lai va ngay ddo han; Thanh toan g6c trai phieu: g6c trai phieu dtrgc thanh toan 1 lAn khi den han; Lai suit: 13,2%/nam. Muc dich: Dau to vao du an CAu Sai G6n 2.

Den ngay 30 thang 6 nam 2016, Cong ty da mua lai truac han 570 trai phieu tucrng throng tong menh gia la 570 ty VND.

53

CONG TY CO PHAN DAU TU. HA TANG KY THUAT

BAO CAO TAI CHiNH HOP NHAT THANH PHO HO CHI MINH

Cho kj/ hoot (Ring tir ngay 1 thang 1 nam 2016

50 Ton ThAt Dam, Quan 1, Thanh phO HO Chi Minh

den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HcfP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuy'dt minh nay la mOt be) ph4n hqp thanh va can cluvrc cl9c ct dng theri voi &a° coo :hi chinh hop nhjt kem theo

26. VAY VA Nci THUS TAI CHiNH (tiep theo)

Lich thanh todn cho cac khan vay ddi hgn va

Cac khoin vay clai han (lucre holm tra theo lich

trai phiau thweing

bieu sau

30/06/2016 VND

01/01/2016 VND

Trong yang mOt ram 290.046.004.666 217.036.004.000 Trong ram thir hai 570.468.671.334 422.494.512.000 Tir nam thir ba den ram thir nam 1.378.941.059.571 1.146.502.305.536 Sau nam nam 3.768.698.274.070 3.559.643.729.879

6.008.154.009.641 5.345.676.551.415 Trin so phai tra trong \tong 12 thang (290.046.004.666) (217.036.004.000) ging 5.718.108.004.975 5.128.640.547.415

Cac khoin trai phieu thtromg chtra dio han se dtnyc hoan tra theo lich bie'u sau

30/06/2016 VND

01/01/2016 VND

Trong yang mOt nam Trong nam thin hai Tir nam thu ba den nam thin nam 1.182.851.000.000 1.182.851.000.000 Sau nam nam 528.725.000.000 1.020.000.000.000

1.711.576.000.000 2.202.851.000.000 Trir: so phai tra trong yang 12 thang Trir: Cac khoan ghi nhan vao chi phi tai chinh trong tuong lai (*) (19.299.200.697) (27.886.808.419) COng 1.692.276.799.303 2.174.964.191.581

(*) Day la cac khoan chi phi phat hanh trai phieu duqc ghi nh.n giam trip vao mOh gia trai phieu tai thai diem phat hanh. Chi phi nay se duqc hoan nhap dAn vao ket qua kinh doanh trong tuong lai theo phuong phap duong thang dira tren thtri han cua trai phieu.

27. D11PHONG PHAI TRA NGAN HAN 30/06/2016 01/01/2016

VND VND

Du phong phai tra Kenh Dong Water Holdings 48.534.083.235 48.534.083.235 Du phong phai tra Metro Pacific Tollways 97.516.694.445 97.516.694.445 COng 146.050.777.680 146.050.777.680

Du phong phai tra Cong ty phai tra cho Cong ty Kenh Dong Water Holdings la khoan b6i hoan theo Hcfp dung chuyen nhugng khoan dau to vao Cong ty Co phan Cap ntrac Kenh Wing gitla Congs ty va Manila Water Company, Inc., (nha dau to nu& ngoai). Cong ty phai b6i hoan cho Nha dau to ntrac ngoai doi yeti cac ton that Oat sinh do hoat ging san xuat thucmg mai ciia du an Kenh Dong cCia Cong ty CO phan CAp ntrac Kenh Eking kh6ng duqc bat dau vao ngay 1 thang ,1 nam 2013. Hoot dOng phat nu& thuung mai cila nha may nu& Kenh Dong ducic chinh thirc bat dau vao ngay 8 thang 7 nam 2013, do dO Cong ty phai thuc hign nghia vu boi hoan cho nha du to theo cam ket.

54

11 CONG TY CO PHAN DAU TU. HA TANG KY THUAT BAO CAO TAI CH1NH HOP NHAT

■ THANH PHO HO CHI MINH Cho kS' hoat d6ng tir ngay 1 thang 1 nam 2016 50 Ton That Dam, Quan 1, Thanh ph6H6 Chi Minh den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINHIKIP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuyA t minh nay la mat ba phein hop thanh va can &toy cloc clang thai vol bao ciao tai chinh hop nheit kern theo

U 27. DV PHONG PHAI TRA NGAN HAN (ti'ep theo)

Dv phong phai tra cho Metro Pacific Tollways (MPTC) the hien nghia vµ phai b61 hoan cim gong ty khi Cong ty khong the hoan tat m6t trong so cac diet' kien tien quyet cita hop (tong da ky ket giOa hai ben. Tai ngay lap Bao ca9 tai chinh nay, Ban Tong Gam d6c Cong ty danh gia ve kha nang hoan tat cac dieu kien tiet quyet la kho thkrc hien, do do de dam bao ye an toan tai chinh, Cong ty da

■ lap dkr phong cho nghia vi tai chinh neu tren.

•

II

11

II (I) Day la s6 tien ma Uy ban Nhan dan Thanh ph6 H6 Chi Minh h"6 trcy khong hoan lai cho C6ng ty con - Cong ty Co phAn Ha tang Nu& Sai Gen lien quan den viec thkrc hien Dv an dau ttr Oat trien,

II quan 1S, he thon* cap ntrac va phan phoi ntrac sach tren dia ban huyen Cu Chi. Khoan htis trq nay se dtrqc sir ding de ba dap chenh Lech gitra 4ia thanh mr6c sach thkrc te,cita Cong ty Co phan Ha tang

II Nu& Sai Gon va gia phi mr6c,sach duvc Uy ban Nhan dan Thanh ph6 duy'et khi ban cho cac hi?' dan trong giai loan tir nam 2016 den nam 2020.

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28. DOANH THU CHUA THI1C HICN DAI HAN 30/06/2016 01/01/2016

VND VND

Khoan he) trg cita Nha Nu& (i) 600.000.000.000 600.000.000.000 COng 600.000.000.000 600.000.000.000

1111111111111111 •• 1111111 ••• 11111 • 111•111111111111••11111111•111111111•111111

CONG TY CO PHAN DAU TU. HA TANG K? THU 'AT THANH PHO HO CHI MINH 50 Ton ThAt Dam, QuAn 1, Thanh ph6 146 Chi Minh

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tit!) theo) Cac thuyjt minh nay la mot b0 ph in hop thanh va can du-qc dQc gong thai vol bac, aro tai chinh hqp nhAt kem theo

29. TRAI PHIEU CHUYEN 001

BAO CAO TAI CHINH HOP NHAT Cho kS, hoat &Ong tir ngdy 1 thang 1 nam 2016

den ngay 30 thang 6 nam 2016

MAU SO B 09a-DN/HN

30/06/2016

Phat sinh trong ky 01/01/2016

Gid tri co khd nang Gid tri cO khd nang

Nq g6c thanh town Tang Giam Nq g6c thanh town

VND VND VND VND VND VND

Trdi phi'eu chuy'en d6i nam 2011 2.401.220.992 578.799.000.000 576.397.779.008 578.799.000.000

Trdi phiL chuy& d6i Mtn 2014 67.756.000.000 67.756.000.000 150.428.000.000 218.184.000.000 218.184.000.000 COng 67.756.000.000 67.756.000.000 2.401.220.992 729.227.000.000 794.581.779.008 796.983.000.000

56

■ Cac thuye't minh nay la m'Ot be 3 phan hop thanh va can dirge doe clljng that vai bcio cao tat chinh hop nhat kem theo THUYET MINH BAO CAO TAI CHINH HqP NHAT (tiep theo) MAU SO B 09a-DN/HN

■

■ CONG TY CO PHAN DAU TTHANH PHO HO CHI MINH

BAO CAO TAI CHINH HOP NHAT U RA TANG KY THUAT Cho k5' hog dOng tir ngay 1 thang 1 nam 2016

50 Ton That Dam, Quan 1, Thanh pht) WO Chi Minh den ngay 30 thang 6 nam 2016

29. TRAI PHIEU CHUYEN DOI (tie!) theo)

Cac trai phieu chuyen doi (lac) han theo Lich bleu sau

30/06/2016 01/01/2016 VND VND

Trong yang mOt nam 67.756.000.000 578.799.000.000 Tir nam thir ba den nam thir nam 218.184.000.000

67.756.000.000 796.983.000.000 Trir: Cac khoan ghi nhan vao chi phi tai chinh trong twang lai (*) (2.401.220.992) COng 67.756.000.000 794.581.779.008

11 (*) Day la cac khoan chi phi phat hanh trai phial dugc ghi nhan giam Vir vao menh gia trai phieu tai filed diem phat hanh. Chi phi nay se dugc hoan nhap clan vao ket qua kinh doanh trong Wang lai

II theo phuang phap dtrarng thang dkra tren thari han dm trai phieu.

1111. A X A Thong tin chi ti t ve trai phieu chuyen difil

III ltifnh gid 1.081.846.000.000 VND, phdt hanh thdng 6/2014

11 Menh gia: 1.000.000 VND; Gia chao ban: 100% menh gia;

MI Doi tugng chao ban: Cac co &rig hien hint va can bi) cong nhan vien cua Cong ty; , - KS/ hart: 5 nam ke tir ngay Oat hanh. Trai phieu dugc phdp chuyen doi sau 06 thang Ice tir

III ngay phat hanh chia thanh 06 dgt nhu. sau: + Dgt 1: 06 thang Ice tir ngay phat hanh;

II + Dgt 2: 12 thang Ice tir ngay phat hanh; + Dgt 3: 24 thang ke to ngay phat hanh;

II + Dgt 4: 36 thang ke ti ngay phat hanh; + Dgt 5: 48 thang Ice tir ngay phat hanh;

III + Dgt 6: 60 thang Ice tir ng4y phat hanh. Vao ngay dao han trai phieu chuyen dot, town 1)0 trai phieu chua chuyen doi se dugc hoar'

III tra von goc va lai cho trai chu. Lai trai phieu: 12%/nam, dugc thanh toan 1 nam/lAn ke tir ngay phat hanh trai phieu;

II Gia chuyen d6i: 11.000 VND/c6 phAn; Phucmg thirc chao ban: chao ban rieng le;

II Ngay phat hanh: ngay 23 thang 6 nam 2014; Co, Mgc Bich sir dung von: Dau to vao Cong ty o phan Xay dung Ha tang CII, hoan tra *It

111 phAn ng g6c till phieu phat hanh nam 2007, dAu to vao du an xay dtrng cao 6c van phong 152 Dien Bien Phu va boo sung von km dOng cho Cong ty.

Den ngay 30 thang ,6 nam 2016, Cong ty da tin hanh 3 dgt chuyen d6i trai phieu tong sO lugng trai phieu dugc chuyen dOi la 1.014.090, Wang duang tong menh gia la 1.014.090.000.000 VND, thanh 92.180.368 c6 phieu.

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II

II

1111111111111111111111•••••11111•WIIIII 1111111•11 1111111•11•11111111111111

CONG TY CO PHAN DAU TU. HA TANG 1{? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Qub 1, Thanh phO HO Chi Minh

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) Ccic thuyJt minh nay la mOt 143 phOn hop thanh va can duov doc gong then veri bcio cao tai chinh hop nha't kem theo

BAO CAO TAI CHINN HOP NHAT Cho kjt hoat Ong tir ngay I thang 1 nam 2016

den ngay 30 thang 6 nam 2016

MAU SO B 09a-DN/HN

30. VON CHU SO HNJ

V6n dAu ttr cua clni s6 hair

VND

Thong du win co phAn

VND

Co phieu quj,

VND

V6n khac dui cha so, hthi

VND

Quj, dAu ttr phat trie'n

VND

Lqi nhuan sau thue chtra phan phei

VND

Lqi ich co (long khong kiem soar

VND

TOng Ong

VND

Tai ngly 01/01/2015 1.867.549.040.000 176.578.874.261 - 6.660.084.447 105.344.887.951 525.139.141.171 535.542.409.464 3.216.814.437.294

Chuyen d6i trai phieu 402.831.340.000 7.327.660.000 410.159.000.000

Phat hanh c6 phieu ESOP 10.260.000.000 10.260.000.000

Lqi nhuan trong nam 624.593.504.909 167.017.266.673 791.610.771.582

Mua c6 phieu guy - (196.643.412.000) (196.643.412.000)

Lqi nhuan khi thoai m'Ot phan von dog ty con 181.717.080.747 (185.322.140.105) (3.605.059.358)

Chia c6 tirc (610.776.333.200) (47.455.521.836) (658.231.855.036)

Trich cac guy trong kj, 29.470.243.536 (48.878.667.997) (19.408.424.461)

Thay d6i phan so hau cua ding ty mg vu NCI trong tai san than ctia Ong ty con 135.138.658.343 (135.138.658.343)

NCI tang do dAu to vao Ong ty con 1.086.378.668.669 1.086.378.668.669

Tang khac 3.480.431.117 1.048.795.000 4.529.226.117

Giam khac (18.600.000) (458.148.911) (476.748.911)

Tai ngay 01/01/2016 2.280.640.380.000 183.887.934.261 (196.643.412.000) 6.660.084.447 134.815.131.487 809.955.666.179 1.422.070.819.522 4.641.386.603.896

Chuy'en doi trai phieu 457.641.990.000 229.369.893.100 687.011.883.100

Lqi nhuan trong ky 164.862.637.364 63.392.924.759 228.255.562.123

Lqi nhuan khi thoai m'qt phn von ding ty con (i) 201.208.332.641 (201.908.558.622) (700.225.981)

Chia co tirc (68.039.295.689) (68.039.295.689)

Trich cac guy trong kS, 51.946.054.089 (106.657.073.008) (566.501.738) (55.277.520.657)

NCI tang do dill ttr vao Ong ty con 590.265.000.000 590.265.000.000

Tang khac 5.143.913.998 3.669.494.160 8.813.408.158

Giam khac (2.918.714) (1.447.276.245) (1.450.194.959)

Tai nghy 30/06/2016 2.738.282.370.000 413.257.827.361 (196.643.412.000) 6.660.084.447 186.758.266.862 1.074.513.477.174 1.807.436.606.147 6.030.265.219.991

58

//.. N'•^\‘

•

• CONG TY CO PHAN DAU TU. HA TANG KY TH1J'AT BAO CAO TA1CHINH HOP NHAT THANH PHO HO CHI MINH Cho kS' hog dOng tir ngay 1 thang 1 narn 2016 is 50 Ton That Dam, Quan 1, Thanh pht) HO Chi Minh den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CH1NH HOP NHAT (tie!, theo) MAU SO B 09a-DN/HN N Ccic thuyit minh nay ta mot bo phem h9p thanh va can chivy d9c dang that vat bcio cao tai chinh h9p nit& kem theo

II 30. VON CHU Siti 1101 (ti6p theo)

(i) Lqi nhuOn khi thoai mOt phAn von trong cong ty con phat sink trong 14 la khoan lqi nhu4n thu ■ dtrqc tir viec hoan doi 491.275.000.000 VND trai phieu thanh co phieu LGC cho Metro Pacific

Tollways Corporation (MPTC) va lqi nhu4n khi ban 4.130.000 c6 phieu LGC. Do Cong ty giam ty 1 so hi u trong cong ty con nhung van quyen kiem soat, do do khoan lAi nay khong duqc ghi nhan vao ket qua kinh doanh hop nhat trong 14 ma dugc,ghi nh4n vao chi tieu "Lqi nhu4n sau thue

■ chua phan phoi 14 nay" dm Bang can doi toan hop nhat theo quy dinh ctia Thong tu 202.

Co ph an II II

II S6 luqng co phAn clang 14 Oat hanh S6 luvrig co phAn CIA phat hanh ra cong chiang

II + Co phan phO th6ng S6 lug/TT ca phAn dA mua lai (c6 phi6u quy)

III + Co phan ph6 thong S6 lugng co phAn dang ltru hanh

N + CO phan phii th6ng

II

N 31. DOANH THU

den 30/06/2016 den 30/06/2015 VND VND

296.285.379.027 301.699.604.547

63.152.303.315 368.248.676.499 71.740.127.928 58.424.739.180

35.887.838.003 ..... i•

31.514.371.856 1 .

lA 11.074.877.978 21.177.769.961 TI 11.439.636.378 11.181.388.383 I

521.094.534.485 760.732.178.570 N

(12.284.410.956) (11.066.410.956) (92.047.811) (77.253.499)

(6.574.203) (892.000) (12.383.032.970) (11.144.556.455)

508.711.501.515 749.587.622.115

111

ofIII

Doanh thu ban hang va cung dip dich vi

III Doanh thu thu phi giao thong Doanh thu fir hoat d6ng xay dkrng, duy tu, xay lap

III cling trinh Doanh thu ban hang

II Doanh thu cung cap, lap dAt vet to thie't bi nganh nuOc

U Doanh thu cung cap nu& sach , Doanh thu cung cap dich IN ha tang va cac dich \iv

II khac Doanh thu hoat d6ng kinh doanh bAt d6ng san

II

1111 Cfic khan gram trir doanh thu Hoan nhap lai bao town von chi' so hau dkr an

III B.O.T Giam gia hang ban

III Hang ban bi tra lai

II Doanh thu thulin

III

III II II

59 II

30/06/2016 CO phan

01/01/2016 CO phan

-..1

273.828.237 273.828.237 273.828.237

9.810.000 9.810.000

264.018.237 264.018.237

228.070.438 228.064.038 228.064.038

9.810.000 9.810.000

218.254.038 218.254.038

Menh gia c6 phAn: 10.000 VND/c6 phAn C

K I i

Tir 01/01/2016 Tir 01/01/2015 11

•

•

•

U

U

•

•

U

U

•

U

•

U

U

•

•

•

•

•

•

•

•

•

•

U

CONG TY CO PHAN DAU TU. HA TANG K? THUAT

BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH

Cho k5, hoat dOng tir ngay 1 thang 1 nam 2016

50 Ton That Dam, Quan 1, Thanh ph6 H6 Chi Minh

den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CH1NH HOP NHAT (fi lo theo) MAU SO B 09a-DN/HN Cac thuyk minh nay is mgt by phan h9p thanh va can du 9c cl9c gong thai vai bao ccio tai chinh h9p nhat kem theo

32. GIA VON HANG BAN Tit 01/01/2016 den 30/06/2016

VND

Tit 01/01/2015 den 30/06/2015

VND

Gia vein hog dOng thu phi giao thong (*)

Gia von hog eking xay dung, duy tu, xay 1ap cong trinh

171.386.960.239

22.139.430.463

184.785.484.094

267.723.902.723 Gia von hang da ban 55.055.876.037 56.647.759.249 Gia Win cung cap, lAp at vat tu thiet bj nganh nu& 29.458.356.728 Gia von cung cap nuac sach 26.280.873.401

Gia von cung cap dich vv ha tang va cac dich vv khac 10.384.229.970 14.756.717.264

Gia von hoat Ong kinh doanh bat &Ong san 5.865.346.700 5.897.624.057 ging 320.571.073.538 529.811.487.387

(*) Xem them tai Thuyet minh so 45 — S6 lieu so sanh.

5

33. DOANH THU HOAT BONG TAI CHINH .Th Tit 01/01/2016 Tit 01/01/2015 ;iii den 30/06/2016 den 30/06/2015 ',A

VND VND \Ikl lJi

Thu nhap tir dAu tu chirng khodn, chuyen nhugng ‘a. cac khoan dAu tu tai chinh Lai cham thanh toan dir an B.T dau to xay dkmg

141.752.302.785

CAu Sai Gan (1) 58.888.453.545 80.028.977.786 Lai tit* viec danh gia lai gia tri figp 15, dm khoan dau ttr vao ding ty con 331.727.954.844 Thang du tir phat hanh trai phieu hoan dZii 88.767.079.616 Co tire, lgi nhuan dugc chia 38.573.171.142 99.214.169.999 Lai tien giri, tien cho vay 76.518.083.992 41.206.141.141 Lai bao toan von chil soh0v theo hgp d'ong B.O.T 61.450.765.641 45.981.927.913 Lai dAu tu trai phieu 25.793.827.777 1.595.029.219 Doanh thu tai chinh khac 1.423.590 433.924 COng 402.978.028.472 688.521.714.442

(i) Lai tra cham dugc quy dinh trong‘hgp citing Xay dung Chuy'en giao an Cat' Sai Gan, dugc tinh theo chu 1(516 thang lai suat bang 7,81%/6 thang, dugc tinh tren so du rig von dau tu ma Uy Ban Nhan Dan Thanh ph6 Ho Chi Minh chtra thanh toan.

60

•

•

N

•

N

N

N

•

•

N

N

•

•

•

•

N

•

•

•

•

•

•

N

•

•

CONG TY CO PHAN DAU TY HA TANG IC? THUAT

BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHi MINH

Cho ky hoat d6ng tir ngay 1 than 1 nam 2016

50 Ton That Dam, Quan 1, Thanh ph6 H6 Chi Minh

den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINHKIP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuyil minh nay la mOt by pkin hop thanh va can &tor doc clang that btio cdo tai chinh hop nhth Item theo

34. CHI PHI TAI CHiNH Tir 01/01/2016 den 30/06/2016

VND

Tir 01/01/2015 den 30/06/2015

VND

Chi phi IAi vay 241.724.196.815 199.356.687.307 Chi phi chi phi bao lanh, phat hanh trai phieu 11.235.329.248 41.554.630.586 Lo va chi phi thanh IS( cac khoan dau ttr tai chinh 37.249.628.203 Du phong giam gia cac khoan clau ttr tai chinh 2.302.703.370 (Hoan nhap)/chi phi 18 chenh tech tjr gia ctia trai phieu chuyen d6i bang ngoai to da ghi nhan trong cac nam liven (42.205.116.900) Lo chenh Tech tY gia chua thuc hien 16.420.000.000 Chi phi tai chinh khac 1.215.912.601 2.038.278.424 COng 251.522.653.337 259.369.596.317

35. CHI PHI BAN HANG Tir 01/01/2016 Tir 01/01/2015 ._.. den 30/06/2016 den 30/06/2015 3

VND VND M oA

Chi phi khau hao quyen thu phi giao thong (*) 'Al ,..

Chi phi in ye thu phi giao thong Chi phi nhan via

471.818.739 5.151.027.151

699.089.988 4.384.653.950

1..

Tv Chi phi khau hao tai san c6 dinh 21.941.400 ----: Chi phi 4t lieu, do (king van phong , Chi phi dich vg mua ngoai va chi phi bang

39.791.416

tien khac 6.313.103.726 7.978.040.355 COng 11.975.741.032 13.083.725.693

3 (*) Xem them tai Thuyet minh s6 45 — S6 lieu so sanh.

C

36. CHI PH! QUAN LY DOANH NGHIEP 1

Tir 01/01/2016 Tir 01/01/2015 den 30/06/2016 den 30/06/2015

VND VND

Chi phi nhan vien quan 1j, 28.831.624.316 23.170.938.239 Chi phi vat dO dung van phong .lieu, 1.022.552.086 912.661.770 Chi phi khau hao tai san c6 dinh 7.836.889.399 4.520.149.311 Thue, phi vale phi 442.917.458 4.258.215.370 (Hoan nhap)/chi phi du 'Thong (44.699.539.162) 18.006.596.912 Chi phi dich vu mua ngoai 13.869.068.478 4.664.076.503 Chi phi bang tien khac 4.174.977.339 994.292.166 Phan b6 Icri the thucmg mai 26.840.253.931 7.356.043.824 COng 38.318.743.845 63.882.974.095

61

CONG TY CO PHAN DAU TU" HA TANG K? THUAT

BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH

Cho ky hoat d6ng tir ngay 1 thang 1 nam 2016

50 Ton That Dam, QuOn 1, Thanh phO H6 Chi Minh

den ngay 30 thang 6 ram 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuyit minh nay la m'Ot by pkin hqp thanh va can du9c d9c ‘Mng thor vat bcio cao tai chinh hqp nhat kem theo

37. THU NHAP KHAC Tir 01/01/2016 an 30/06/2016

VND

Tir 01/01/2015 den 30/06/2015

VND

Lai pith sinh tir giao dich mua re Tien phat ch.* thanh toan Thu tien dat coc thue mat bang do charn dirt hop d6ng trtrerc thai han Thu nh;ap khac

457.890.000 131.841.664

127.663.582.862 27.625.420

276.557.798 Ci)ng 589.731.664 127.967.766.080

38. CHI PHI KHAC Tir 01/01/2016 Tir 01/01/2015

VND VND

Cac khoan phat vi pham thue 1.243.381.278 3.736.480.819 Cac khoan phat dram n6p bao hiem xa h6i (184.678.483) 279.262.520 Chi phi thanh 1y hang ton kho h.r h6ng 592.269.192 Chi phi tem an va phat vi pham hanh chinh, Cac khoan chi phi khac khong lien quan den hoat

12.000.000

dOng san xuat kinh doanh 59.732.532 405.843.094 COng 1.722.704.519 4.421.586.433

62

III II • II • II II II I II II • a III • • • II • II • II • II II III III • III • • II CONG TY CO PHAN DAU TU. HA TANG 10? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan 1, Thanh phO Hi) Chi Minh

THUYET MINH BAO CAO TAI CHiNH HciP NHAT (ti4 theo) Cac thu)41 minh nay la twit 6(5 phan hpp thank va can chivy dQc thing thin von Ho cat) tai chinh hpp nheit kern theo

BAO CAO TAI CHINH HOP NHAT Cho ky hoat dOng tir ngay 1 thang 1 nam 2016

den ngay 30 thang 6 nam 2016

MAU SO B 09a-DN/HN

39. CHI PHI THUE THU NHAP DOANH NGHIEP HIEN HANH

Tir 01/01/2016 ddn 30/06/2016 Tir 01 /01/2015 d6n 30/06/2015

Hoat dOng dtrgc tru dal thud

VND

Ho4t dOng kh8ng dtrgc tru dAi thud

VND

Hoat dOng ducrc tru dal thud

VND

Ho4t Ong khong dtrgc tru dAi thud

VND

Ltii nhu4n ke toan trtrot thud 86.003.328.800 240.387.061.260 98.809.325.458 588.359.544.715 Cac khoan dieu chinh cho thu nh4p chiu thud 944.148.953 262.787.599.291 1.675.956.564 (129.169.255.807)

Cac khoan chi phi khong hgp 1$/, h9p le 944.148.953 31.370.999.909 1.675.956.564 35.384.504.791 Phan b6 Igi thd thtrang in4i 26.840.253.931 7.356.043.824 Lgi nhuan chtra thkrc hien tir giao dich not 138 bi loaf trir khi hgp nhat 40.662.854.475 13.563.028.088 Hoan nhap thu nhap/(18) chit' thud bi lo4i trir khi hgp nhAt 231.434.775.545 316.980.879.780 LAi tir cong ty lien kit, lien doanh (38.222.044.680) 8.338.862.539 Co tilt, Igi nhuan dtrgc chia (38.573.171.142) (99.214.169.999) Cac khoan thu nhap khong chili thud khac (459.391.537.706) Hoan nhap 18 chiu thud dm cac cong ty bi bu trir khi hgp nhAt 9.273.931.253 47.813.132.876

Thu nhb chiu thud 86.947.477.753 503.174.660.551 100.485.282.022 459.190.288.908 Lo nam fru& mang sang Thu nh4p tinh thud 86.947.477.753 503.174.660.551 100.485.282.022 459.190.288.908 Thu nhap tinh thug chiu thud sat 10% 28.061.524.213 19.389.695.887 Thu nh4p tinh thud chili thud suAt 20% 58.885.953.540 503.174.660.551 12.440.417.018 Thu nhap tinh thud chiu thud suAt 22% 79.419.629.571 446.749.871.890 Thud thu nh4p doanh ngh4 phai nQp 14.583.343.129 100.634.932.111 19.411.288.094 100.773.055.219 Thud thu nhap doanh nghiep dtrgc mien (13.962.397.028) (18.752.358.099) Thud thu nhap doanh nghiep dtrgc giam (310.473.051) (222.687.783) Thud thu nhap doanh nghiep bi truy thu 524.672.810 137.219.394 Chi phi thud TNDN hien Minh 835.145.860 100.772.151.505 436.242.212 100.773.055.219

63 II... I . II

LONG TY CO PHAN DAU TU. HA TANG K? THUAT BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH Cho kj, hog dOng tir ngay 1 thang 1 nam 2016 50 Ton That Dam, Quan 1, Thanh phi"). Ho Chi Minh den ngay 30 thang 6 !lam 2016

THUYET MINH BAO CAO TAI CHINH HciP NHAT (tidp theo) MAU SO B 09a-DN/HN Cac thuyet minh nay la mgt be) plkin hQp thanh va can Ayr dQc dOng then voi bcio Mc) tai chinh h9p nhcit kem theo

•

a

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a

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a

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a

39. CHI PHI THUE THU NHAP DOANH NGHItP HItN HANH theo)

Cong ty CO nghTa vu nOp thus thu nhap doanh nghiep theo ty le 20% tren thu nhap tinh. thud ctia cac utrn

hoot dOng san xuat kinh doanh thong thg. Hoat dOng tu vao cac du an ha tang theo hop (tong B.O.T va B.T dugc hulang uu dal thus theo qu' dinh cCia lust thus TNDN hien hanh. Cy the, thu nhap tir hoat dOng thu phi giao thong tai tram Cau Binh Trieu 2 de hoan von dau tu du an xay dung cau Binh Trieu 2 va tram Cam Thinh de hoan von dau tu du an xay dung ma rOng tuyen tranh Quoc l0 1A, d9an qua thanh pho Phan Rang - Thap Cham, tinh Ninh Thuan, thu nhap tit du an dau tu xay dung Cau Sai Gan dugc htrang mirc thus suat tru dai la 10% trong yang 15 nam, mien thus trong yang 4 nam va giam 50% so thue phai trong 9 nam tie theo.

40. LAI CO BAN TREN CO PHIEU

Tir 01/01/2016 Tir 01/01/2015

den 30/06/2016 den 30/06/2015

VND VND

Lqi nhuan phan b6 cho c6 clang Cong ty me sof hiru c6 phidu pho thong 164.862.637.364 537.967.750.832 S6 binh quan gia guy& cua c6 phidu clang kru hanh trong kji 248.207.063 191.018.000 Lai co' ban tren co phieu 664 2.816

41. LAI SUY GUM TREN CO PHIEU

Y6u to co tac Ong suy giam den lai ca ban ten co phieu ctla Cong ty la cac trai phieu chuyen d6i. Lai suy giam teen co phieu (lucre tinh bang cach chia 191 nhuan phan be) cho c6 (long Cong ty mg sa hilu co phieu pho th6ng sau khi da diet' chinh cho cac yeu to suy giam cho sobinh,quan gia quyen cila co phieu dang kru hanh trong kS, va so ltrang binh quan gia quyen cua , phieu phO thOng se dugc chuyen doi tir trai phieu thanh co phieu trong twang lai. Ldi suy giam tren co phial dugc xac dinh nhu sau:

Tir 01/01/2016 Tir 01/01/2015

den 30/06/2016 den 30/06/2015

VND VND 4

Lgi nhudn phan bo cho c6 &Ong C6ng ty me sa hiru co phieu pho thong

' A COng lai cCia trai phieu chuyen doi Lcoi nhu4n phan b6 cho cac c6 Tong Cling ty me so' him co phieu phO thong sau khi dieu chinh cho cac yeu t6 suy giam

3

164.862.637.364 537.967.750.832

2.269.972.800 30.428.052.667 !r,

167.132.610.164 568.395.803.499

s6 binh quan gia quyen cua c6 phidu dang km hanh trong kS1 de tinh iai ca ban tren co phieu

248.207.063 191.018.000

So luvng binh quan gia quyen co phieu pho thOng se dugc chuyen d6i tir trai phieu

6.159.636 75.258.845

SO binh quail gia quyen cua c6 phieu ph6 thong sau khi dieu chinh cho cac yeu to suy giam

Lai suy giam teen c6 phieu 657 2.135

64

254.366.699 266.276.845

a a a a a a a a a a a a

a • a a a a a a a a a a a a a a a

a a

CONG TY CO PHAN DAU Tli HA TANG K? THUAT BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH Cho kj, hog d6ng dr ngay 1 thang 1 nam 2016 50 Ton That Dam, Quan 1, Thinh ph6H6 Chi Minh den ngay 30 thang 6 !lam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Cric thuyet minh nay la m'Ot by phan hop thanh va can du9c d9c d'dng thai vol bcio cao tai chinh hop nhdt kem theo

42. THU NHAP CUA BAN TONG GIAM DOC

Thu nhap cCia Ban T6ng Giam d6c dugc huOng trong kS' nhu sau:

Tir 01/01/2016 den 30/06/2016

VND

Luang 4.026.929.624 3.955.647.588 ThtrOng 9.174.748.591 7.563.292.323 COng 13.201.678.215 11.518.939.911

43. CONG CI; TAI CHINH

Quin IS, rui ro von

Cong ty quart IS, nguem von nham dam bao rang Cong ty c6 the vira hoat d6rig lien tuc vira t6i da h6a lqi ich caa cac co dOng thong qua toi tru h6a so du nguon von va cong ng.

Cau triic von cua Cong ty g6rn co cac khoan ng than va phan von ctla cac c6 (long (bao g6m von gop, cac quy dkr tra, Igi nhuan sau thue chtra phan

He se; don bOy tai chinh cua Cong ty tai ngay khoa so lap bao aro tai chinh

30/06/2016 01/01/2016 VND VND

Cac khoan vay va ng 8.406.623.265.652 8.067.512.865.498 Trir: Tien va cac khoan tuong &rang tien (2.342.700.603.101) (1.757.488.542.789) Nq thuAn 6.063.922.662.551 6.310.024.322.709 V6n chti sh hcru 6.030.265.219.991 4.641.386.603.896 TS, 10 nq than teen 'yen chit s& hiru 101% 136%

Ban Icing Giam d6c Cong ty (ISM gia, tS, le ng thuan tren von chi" soy hau la hoan toan phu hap vai xu the Oat trien va chitin lugc kinh doanh cua Cong ty vi C6ng ty hoat d6ng yeu trong linh vkrc dau to ha tang k5,- thuat, mOt linh v1rc yeu caus gia tri von tai trg Mat khac, trong tong gia ng va vay dugc sir dung de xacsdinh tj, ng thuan, chilsyeu la cac khoan ng dai han trongs d6 bao gom cac khoan trai phieu hoan doi va chuyen doi. Ban Tong Gidm doc C6ng ty tin tuOng rang phan loin cac nha dau to se thkrc hien chuyen doi hoac hoan dOi cac trai phieu nay trong tuning lai thay vi nhan thanh toan bang tien nen Cong ty se dam bao dugc kha nang thanh toan cho cac khoan ng khi den han.

Cac chinh sach k'e tan chu yeu

Chi tiet cac chinh sach ke toan chu yeu va cac phuong phap ma Cong ty alp dung (bao gom cac tieu chi de ghi nhan, ca so 'cat dinh gia tri va ca soy ghi nhan cac khoan thu nhap va chi phi) doi timg loai tai san tai chinh, cong ng tai chinh dugc trinh bay tai Thuyet minh so 4.

65

Tir 01/01/2015 den 30/06/2015

VND

ii CONG TY CO PHAN DAU TU. HA TANG K? THUAT BAO CAO TAI CHINH HQP NHAT

III THANH PHO HO CHI MINH 50 Ton ThAt Dam, Quan 1, Thanh 06 HO Chi Minh

Cho kS, hog Ong tir ngay 1 thang 1 nam 2016 den ngay 30 than 6 nam 2016

11 THUYET MINH BAO CAO TAI CH1NH HQP NHAT (tie)? theo) MAU SO B 09a-DN/HN Cac thuyit minh nay la mOt 143 phan hop thanh viz can thew doc clang that yen bcio cao tai chinh hop nhdt kem theo

Cac loyi ding cy tai chinh

Gia tri ghi so cua cac cong cg tai chinh cua Cong ty tai ngay khoa s6 lap bao cao tai chinh nhu sau:

11

II

a 11

II

II

III

•

III

U

• III

Cong ty dm xdc dinh gia tri hgp IS, cila tai san tai chinh va cong ng tai chinh tai ngay ket thtic nien d6 ke toan do Thong tu s6 210/2009iTT-BTC do BO Tai chinh ban hanh ngay 06 thang 11 nam

III

2009 ("Thong tu 210") ding nhu cac quy dinh hien hanh chua co huang dAn cu the ye viec xac (firth gia tri hgp IS, cua cac tai san tai chinh va cong ng tai chinh. Th6ng tu 210 yeu cau ap dgng Chuan

III

mgc bao cao tai chinh Qu6c to ye viec trinh bay bao cao tai chinh va thuyet minh thong tin doi vai cong cu tai chinh nhung khong dua ra huang dAn cg the cho viec danh gia va ghi nhan cong cu tai

II chinh bao Om ca viec ap dung gid tri hgp 15,, nham phil hgp yell Chub mirc bao cao tai chinh Quoc te.

II Mvic tieu quail 4r rill ro tai chinh

COng ty CIA xay di,rng he th6ng guan ly rui ro nham phat hien va danh gia cac rid ro ma Cong ty phai thiet lap cac chinh sach va quy trinh kiern soat rui ro a mac chAp nhan dugc. He thong guan ly

raj ro dtxgc xem xet lai dinh ky nham phan anh nhOng thay doi ctia dieu kien thi twang va hoot dOng dm Ong ty.

Rai ro tai chinh bao gom rui ro thi truang (bao gOm rui ro tj, gia, rui ro lai suAt va rui ro ve gia), rui ro tin dung va rui ro thanh khoan.

Rai ro thi trwong

Hog Ong kinh doanh cita C6ng ty se chit yeu chiu raj ro khi c6 str thay doi ve ty gia h6i doai, lai ■ suat va gia. Cong ty khong thirc hien cac bien phap phong ngtra rui ro nay do thieu thi twang mua

cac cong cu tai chinh nay.

Quail l rul ro ty gia

C6ng ty thgc hien mgt so cac giao dich c6 goc ngoai te, theo dO, Cong ty se ro khi c6 Wen d6ng ve ty gia. Gia tri ghi so ctla cac tai san bang tien va cong ng bang tien c6 goc ngoai to tai thari diem khOa so lap bao cao tai chinh nhu sau:

U • 66

30/06/2016 VND

01/01/2016 VND

TAI SAN TAI CHINH Tien va tucmg ducmg tien 2.342.700.603.101 1.757.488.542.789 Cac khoan cho vay 399.550.479.437 420.673.312.298 Phai thu khach hang 1.257.432.656.521 1.015.731.408.548 Phai thu khac 419.329.426.688 247.279.014.159 Cac khoan du tu tai chinh 2.178.019.558.546 2.633.584.418.680 COng 6.597.032.724.293 6.074.756.696.474

Nci PHAI TRA TAI CHINH Phai tra nguai ban 103.262.031.758 185.372.411.709 Phai tra khac 679.514.053.805 348.647.763.844 Chi phi phai tra 66.456.455.391 62.924.103.096 Dg phong phai tra 146.050.777.680 146.050.777.680 Cac khoan vay va ng thue tai chinh 6.627.291.265.652 5.646.477.865.498 Trai phieu thong thuang 720.000.000.000 720.000.000.000 Trai phieu hoan doi 991.576.000.000 1.482.851.000.000 Trai phieu chuyen diii 67.756.000.000 218.184.000.000 COng 9.401.906.584.286 8.810.507.921.827

•

•

B

•

•

•

B

•

B

•

•

•

B

•

•

•

•

B

I

B

B

•

B

•

B

•

CONG TY CO PHAN DAU TU. HA TANG K? THUAT

BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH

Cho 14 hoat dung tir ngay 1 thang 1 nam 2016

50 Ton ThAt Dam, Quan 1, Thanh phO H6 Chi Minh

den ngay 30 thang 6 !lam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) Cac thuyit minh nay la mdt b¢ plgin hQp thanh va can clue dcc ddng theft vat bao car) tai chinh hqp nhilt kem theo

MAU SO B 09a-DN/HN

Quan ly rui ro gici (ti6p theo)

30/06/2016 01/01/2016 USD VND USD VND

Tai san tai chinh 2.170,67

47.269.470 2.170,67

47.562.743 Ng phai tra tai chinh

Thay doi ts, gia D6ng Viet Nam so vdri D6 la my khong c6 anh huang trQng yeu den ket qua kinh doanh cua Cong ty.

Quan ly rUi ro lei suet

Cong ty chiu rui ro lai suet phat sinh tit cac khoan vay chju lai swat da dugc ky ket. Rai ro nay se dugc Cong ty quan ly bang cach duy tri a mac d8 hgp ly cac khoan vay va phan tich tinh hinh canh tranh tren thi trutmg de co dugc lai suet c6 lgi cho C6ng ty tir cac nguon cho vay thich hgp.

Qua» lf, rid ro ye gici co phieu

Cac di phieu do Cong ty nam gia bi anh htremg bai cac riii ro thi truZyng‘phat sinh tir tinh kh6ng chac chan ve gia tri,ttrang lai cua c6 phieu dau ttr. Cong ty quan IS, rill ro ye gia c6 phieu bang cach thiet lap han mix dau tu. Hui d6ng Quan tri cua Citing ty ding xem xetva phe duyet cac quyet dinh dau tu vao c6 phieu nhu nganh nghe kinh doanh, cong ty de dau tu, (long thai phan nhiem mOt 138 phan thuOng xuyen kiem tra, theo d6i tinh hinh hoat Ong tai cac cong ty dau ttr.

C Va Cong ty cang chili rill ro ve gia dm ding cu von phat sinh tir cac khoan dau to vao cac ding ty CH

con va cong ty lien ket. Hui (long Quan tri cua Cong ty xem xet va phe duyet cac quyet dinh dau tu :Iti

vao cong ty con va cong ty lien ket nhu nganh nghe kinh doanh, cong ty de dau tu, v.v. Cac khoan f VA

dau to vao cac cong ty con va cong ty lien ket dugc ram gia• kh6ng phai cho muc dich kinh doanh Q ma cho muc dich chien hive lau dai. Cong ty khong c6 jf dinh ban cac khoan dau to nay trong tuang .9; lai gan.

Rai ro tin dung

Rui ro tin dung xay,ra khi mOt khach hang hoac tac khong dap Ung dugc cac nghia vu trong hgp do ng clan den cac ton that tai chinh cho Cong ty. Cong ty kh6ng co bat kS, rui ro tin dung trQng yeu nao vori cac khach hang hoac doi tac bdri vi cac khoan phai thu den tir mOt so lugng Ian la cac cong ty con, cac cong ty lien ket va cac doi tac dau tu lau dai cua Cong ty.

Quan 1.0 raj ro thanh khoan

Muc dich quan ljt rid ro thanh khoan nham dam bao du ngu6n von a dap Crng cac nghia vu tai chinh Ij

tri gift ding ng den han va tai san den han trong k$' a milt c6 the dugc kiem soar doi vori so von hien tai va trong tucmg lai. Tinh thanh khoan cung dugc Cong ty cluan 15/ nham dam bao mac phu 1

ma C6ng ty tin rang c6 the tao ra trong kSt,d6. Chinh sach Cong ty la theo doi thuOng xuyen cac yeu cau ve thanh khoan hien tai va kien trong Wang lai nham dam bao C6ng ty duy tri du mtic dkr pheng tien mat, cac khoan vay va du von ma cac co d6ng cam ket gop nham dap img cac quy dinh ye tinh thanh khoan ngan han va dai han han.

Cac bang dudri day trinh bay chi Wet cac mix dao han theo hgp (fang con lai doi vOi tai san tai chinh va cong ng tai chinh phi phai sinh va thai, han thanh town nhu da dugc them thuan. Cac bang nay dugc trinh bay Oa tren dong tien chua chiet khau cua tai san tai chinh va clang tier) chua chiet khau cua cong ng tai chinh tinh theo ngay soul nhat ma C6ng ty phai tra. Vic trinh bay thong tin tai san tai chinh phi phdi sinh la can thiet de hieu dugc viec quan lY rui ro thanh khoan cua Cong ty khi tinh thanh khoan dugc quan ly tren ca so. cong ng va tai san thuan.

67

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N

•

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•

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N

N

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N

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N

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N

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N

CONG TY CO PHAN DAU TURA TANG Kir THUAT

BAO CAO TA1 CHINH HOP NHAT THANH PHO HO CHI MINH

Cho ky hoat dOng tir ngay 1 thang 1 nAm 2016

50 Ton ThAt Dam, Qu'An 1, Thanh phi!, HO Chi Minh

den ngay 30 thang 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Ccic ihuyat minh nay la men by phan hip 1/birth va can du-or dcc dang then vol bid° coo tai chinh kip nhat kern theo

Quern 1i red ro thanh khorin (ti6p theo)

Dan 1 am Tir 1-5 nAm

VND VND Tren 5 nAm

VND ging VND

T3I NGAY 30/06/2016 TM san tai chinh Tien va tucmg dtrcmg tien 2.342.700.603.101 2.342.700.603.101 Cac khoan cho vay 97.702.242.132 301.848.237.305 399.550.479.437 Phai thu khach hang 869.583.284.774 387.849.371.747 1.257.432.656.521 Phai thu khac 269.623.676.797 149.705.749.891 419.329.426.688 Cac khoin dAu to tai chinh dai han 145.794.916.872 2.032.224.641.674 2.178.019.558.546 COng 3.725.404.723.676 839.403.358.943 2.032.224.641.674 6.597.032.724.293

Nq phai tra tai chinh Phai tra ngutri ban 103.262.031.758 103.262.031.758 Phai tra khac 674.021.134.261 5.492.919.544 679.514.053.805 Chi phi phai tra 66.456.455.391 66.456.455.391 Du phong phai tra 146.050.777.680 146.050.777.680 Cac khoan vay 909.183.260.677 1.949.409.730.905 3.768.698.274.070 6.627.291.265.652 Trai phieu th6ng thutmg 720.000.000.000 720.000.000.000 Trai phieu hoan doi 462.851.000.000 528.725.000.000 991.576.000.000 Trai phieu chuyen de)i 67.756.000.000 67.756.000.000 HIE COng 1.966.729.659.767 3.137.753.650.449 4.297.423.274.070 9.401.906.584.286 TC Chenh lech thanh khoin than 1.758.675.063.909 (2.298.350.291.506) (2.265.198.632.396) (2.804.873.859.993) 5C

TAI NGAY 01/01/2016 'Al

Thi san tai chinh Tien va tucmg dtrcmg tien 1.757.488.542.789 1.757.488.542.789 Cdc khoan cho vay 163.597.064.698 257.076.247.600 420.673.312.298 Phai thu khach hang 502.173.490.346 513.557.918.202 1.015.731.408.548 Phai thu khac 143.255.051.535 104.023.962.624 247.279.014.159 Cac khoan dAu to tai chinh dai han 480.977.090.626 2.152.607.328.054 2.633.584.418.680 COng 3.047.491.239.994 874.658.128.426 2.152.607.328.054 6.074.756.696.474 .1

Nq phai Ira tai chinh Phai tra ngtreyi ban 185.372.411.709 185.372.411.709 Phai tra khac 343.317.016.950 5.330.746.894 348.647.763.844 Chi phi phai tra 62.924.103.096 62.924.103.096 Du pitting phai tra 146.050.777.680 146.050.777.680 Cac khoan vay 517.837.318.083 1.568.996.817.536 3.559.643.729.879 5.646.477.865.498 Trai phieu thong thu ing 720.000.000.000 720.000.000.000 Trai phieu hoan doi 462.851.000.000 1.020.000.000.000 1.482.851.000.000 Trai phieu chuyen doi 218.184.000.000 218.184.000.000 COng 1.255.501.627.518 2.975.362.564.430 4.579.643.729.879 8.810.507.921.827

Chenh Rch thanh khan than 1.791.989.612.476 (2.100.704.436.004) (2.427.036.401.825) (2.735.751.225.353)

68

111 CONG TY CO PHAN DAU Tif HA TANG K? THUAT BAO CAO TAI CHINH HOP NHAT

III THANH PHO HO CHI MINH Cho kS' hoat dOng tir ngay 1 than 1 nam 2016 50 Ton ThAt Dam, Quan 1, Thanh ph8 H8 Chi Minh den ngay 30 thang 6 nim 2016

II THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Ccic thuyit minh nay la mot b"9 phan h9p thanh va can dtrcjc doe clang alai voi bcio cao tai chinh h9p nheit kem theo

Chenh tech thanh khoan thuan trong khoang thai gian tir 1 den 5 tidal am chi yeu la do cac khoan

III

trai phieu chuyen doi ,va hoan doi. Cong ty tin tutrng rang cac trai phieu nay se ducfc chuyen doi hoc hoan doi theo ke hoach dm Cong ty va C6ng ty co the tao ra du nguon tien de dap irng cac

• nghia vu tai chinh khi den ban

III 44. BAO CAO BO PHAN

11 De phvc vv cho mvc dich quan ljt, ca cAu to chdc cua Cong ty dtrac chia thanh cac ix) phan khac

II

nhau. Theo dO, bao cao bO phan chinh yeu dira ten loai hinh hoat dOng san xuat kinh doanh, Cong ty khong bao cao theo khu virc dja 1S, vi sir tap trung va nai cung cap hang hem dich vu cua Cong ty

II

chi' yeu &rot thirc hien tai Thanh pho Ho ,Chi Minh. Cac hoat dOng kinh doanh dien ra tai cac tinh thanh khac trong Ca ntrac la khong tong yeu.

II Ket qua bao cao bi) phan bao g8m: cac khoan mvc phan 1)8 trirc tiep cho mot bO phan ding nhu cho

III

cac 1)0 phan dtrac phan chia theo mot ca soy hap 1SI. Cac khoan muc khong dtrac phan bo bao Om: tai san, rig phai tra, doanh thu hoat dOn& tai chinh, chi phi tai chinh, chi phi ban hang, chi phi quan

II IS, doanh nghiep, lAi hoc 18 khac va thue thu nhap doanh nghiep.

II

Cac b0 phan boat dOng kinh doanh cua Cong ty bao g6m 6 bi) phan nhu sau: boat dOng thu phi giao thong; hoat dOng dau to dir an theo hap &Mg B.T; hoat dOng xay dimg; hoat dOng kinh doanh bat

11 Ong san; hoat dOng ban hang do Cong ty san xuat va hoat dOng cung cap cac dich vu ha tang ding vai mot so dich vu khac.

11 Hoat dOng cu the cua timg bi) phan kinh doanh nhu sau:

111 a) Hoat dOng thu phi giao thong: Cong ty thtrc hien thu phi cac phtrcrn& tien tham gia giao thong tai

II

cac tram tren cac tuyen &rang Cong ty dtrqc phep thu phi de hoanvon dau to vao cac dir an nhu: + Tram Xa Li) Ha NOi de hoan von dau to dir an xay dtmg Cau Rach Chiec mai;

II + Tram Cau Binh Trieu 2 de hoan von dau to dir an Cau Binh Trieu 2 (Phan 1, giai doan 2); + Tram Cam Thjnh de hoan von dir an dau to me( rOng tuyen tranh Quoc 10 IA, doan qua thanh

III pho Phan Rang - Thai) Cham.

b) Hoat dOng xay dimg: Thi ding xay dtmg cac cong trinh giao thong, ha tang; xay dtmg va lip dit • he th6ng den, dien chieu sang giao thong.

II

c) Hoat dOng kinh doanh ha tang ntrac: Cung cap, lap 01 cac thiet bj nganh mrik, xtr 1S, va cung cap mot sach.

• d) Hoat dOng kinh doanh bat ,d0ng san: Xay ch,mg va ban can h0 cho khach hang, cho thue van

1111 phang, chuyen nhuvng quyen sir dung dat.

e) Hoat dOng ban hang: C8ng ty san xuat va ban cac thiet bi den, dien chieu sang giao thong.

II f) Hoat Ong cung cap dich vu ha tang va mgt so dich vu khac: Cung cap dich vu cham sac cay

11 xanh, dulsyng xa.

II Cong ty lap bao cao b0 phan theo 6 b0 phan kinh doanh nay

II Ket qua kinh doanh cua timg b0 phan dtrqc the hien nhu bang dtrOi day:

11

II

111

II 69

11

II 43. CONG CU TAI CHINH (tiep theo)

II

Chi tieu Hoat dOng thu phi Hoat Ong xay dkmg, giao thong theo hop duy tu, xay lap c8ng

&mg B.O.T trinh

VND VND

Doanh thu Cung cap ra ben ngoai

284.000.968.071

63.152.303.315 Cung cap cho cac b0 phan

309.551.766.905

C§ng 284.000.968.071

372.704.070.220

Gia van Cung cap ra ben ngoai

171.386.960.239

22.139.430.463 Cung cap cho cac b0 phan

309.551.766.905

C§ng 171.386.960.239

331.691.197.368

Lqi nhOn g§p b0 philn

112.614.007.832

41.012.872.852

Doanh thu hoat Ong tai chinh Chi phi tai chinh Phan (18)/lai trong cong ty lien doanh, lien kdt Chi phi ban hang Chi phi quan 15, doanh nghi'ep Thu nhap khac Chi phi khac Chi phi thud TNDN hidn hanh Thu nhap thud TNDN hoar) Iai Tiing loi nhu4n sau thud

II II 11 II 11 11 11 11 II II 11 11 II II 11 11 II 11 II II II 11 11 11 II II 11 11 11 II 11 II 11 11

CONG TY CO PHAN DAU Ttl HA TANG K? THUAT

BAO CAO TAI CHINH HOP NHAT

THANH PHO HO CHI MINH

Cho kj, hoat Ong tir ngay 1 thing 1 nam 2016

50 Ton That Dam, Quan 1, Thanh ph6 HO Chi Minh

den ngay 30 thing 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tidp theo) Cac thuyb mink nay la mat by phan hop thank viz can &tor doc clang Mari vori bao Mos tai chink hop nhat kern theo

44. BAO CAO BO PHAN (ti6p theo)

Ket qui kinh doanh tirng b0 ph4n cho cho kjr hoat dOng ttr ngay 1 thing 1 nam 2016 den ngay 30 thing 6 nam 2016:

MAU SO B 09a-DN/HN

Hoat dOng kinh doanh ha tang nuac

VND

Hoat dOng kinh doanh bat dOng san

VND

Float dOng ban hang

VND

Cung cap djch vu

VND

Loai trir giao djch nOi 1)0

VND

COng

VND

67.402.209.859 11.439.636.378 71.641.505.914 11.074.877.978 508.711.501.515

2.125.103.769 4.657.575.452 (316.334.446.126)

67.402.209.859 13.564.740.147 71.641.505.914 15.732.453.430 (316.334.446.126) 508.711.501.515

55.739.230.129 5.865.346.700 55.055.876.037 10.384.229.970 320.571.073.538 4.585.208.977 (314.136.975.882)

55.739.230.129 5.865.346.700 55.055.876.037 14.969.438.947 (314.136.975.882) 320.571.073.538

11.662.979.730 7.699.393.447 16.585.629.877 763.014.483 2.197.470.244 188.140.427.977

402.978.028.472 251.522.653.337 38.222.044.680 11.975.741.032 38.318.743.845

589.731.664 1.722.704.519

101.607.297.365 (3.472.469.428)

228.255.562.123

70

.:1-;;; 5Z- /0/1

1111111111•111111 111111111111111111111111111 111111111111111111111111111111

CONG TY CO PHAN DAU TIf HA TANG IC? THUAT

BAO CAO TAI CHINN HOP NHAT THANH PHO HO CHI MINH

Cho kjt hoat Ong to ngay 1 thing 1 nam 2016

50 Ton That Dam, Quan 1, Thanh pho Ho Chi Minh

den ngay 30 thing 6 'lam 2016

THUYET MINH BAO CAO TAI CH1NH NHAT (tiep theo)

MAU SO B 09a-DN/HN Cac thuA minh nay is 171(31 by phan hop thanh va can dugs cloc clang then vii bcio ccio tai chinh hop nhjt kern theo

44. BAO CAO BO PHAN (tiep theo)

Ket qui kinh doanh ttrng b4 ph4n cho cho ky hoat dOng tir ngay 1 thing 1 nam 2015 den ngay 30 thing 6 nam 2015:

Chi tieu

Hoot Ong thu phi

Hoot Ong xay lap Hoot deng kinh

Hoot deng kinh

Hoot deng ban Cung cap djch vu Looi trir giao djch nei COng

giao thong theo hop

doanh ho tang ntrac doanh bat deng san

hang

b0 diing B.O.T

VND

VND

VND

VND

VND

VND

VND VND

Doanh thu Cung cap ra ben ngoii 290.633.193.591 368.248.676.499 11.181.388.383 58.346.593.681 21.177.769.961 749.587.622.115 Cung cap cho cac b4 phan 191.880.844.539 633.091.352 9.443.064.130 (201.957.000.021) Ceng 290.633.193.591 560.129.521.038 11.814.479.735 58.346.593.681 30.620.834.091 (201.957.000.021) 749.587.622.115

Gia von Cung cap ra ben ngoai 184.785.484.094 267.723.902.723 5.897.624.057 56.647.759.249 14.756.717.264 529.811.487.387 Cung cap cho cac be ph4n 191.880.844.539 139.592.006 192.000.000 (192.212.436.545) gong 184.785.484.094 459.604.747.262 6.037.216.063 56.647.759.249 14.948.717.264 (192.212.436.545) 529.811.487.387

Lqi nhu#n g§p b§ ph#n 105.847.709.497 100.524.773.776 5.777.263.672 1.698.834.432 15.672.116.827 9.744.563.476 219.776.134.728

Doanh thu hoot deng tai chinh 688.521.714.442 Chi phi tai chinh 259.369.596.317 Phan (16)/lai trong ding ty lien doanh, lien ket (8.338.862.539) Chi phi ban hang 13.083.725.693 Chi phi quanljtdoanh nghiep 63.882.974.095 Thu nhap khac 127.967.766.080 Chi phi khac 4.421.586.433 Chi phi thus TNDN hien hanh 101.209.297.431 Thu nhap thue TNDN hoan loi (2.738.623.690) Tong lqi nhu#n sau thue 588.698.196.432

71

Nguyen Thi Mai Huang Nguiri 14p bieu Ngay 29 thong 8 nam 2016

N5uyen Thi Mai Hirong Ke toan truirng

Binh Tong Clam diSe

CONG TY CO PHAN DAU TU. HA TANG KY THUAT BAO CAO TAI CHINH HOP NHAT THANH PHO HO CHI MINH Cho kS' hog clOng tir ngay 1 thong 1 nam 2016 50 TOn That Dam, Quan 1, Thanh ph61-16 Chi Minh den ngay 30 thong 6 nam 2016

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuyk minh nay la tOt 60 phan hcrp thanh va can duvc cl9c cidng thoi yeti &do cao tai chinh hvp nhjt kem theo

45. SO LItU SO SANH

Tir ngay 1 thong 1 nam 2016, Cong ty thirc hign lap Bao cao luu chuyen tien cho dang tien tir hoat dOng kinh doanh theo phucmg phap gian tiep. Cac chi tieu turmg ung cua bao cao hru chuyen tien tg cho 1c51 hoat dOng tir ngay 1 thong 1 nam 2015 den n&ay ,30 thong 6 nam 2015 ding ducrc chuyen dOi tir phuang phap trirc tiep sang phucmg phap gian tiep de dam bao tinh so sanh vdri s6 ligu bao cao IcS/ nay.

De phil hgp vdri s6 lieu so sanh k5' nay, Cong ty da phan loai lai chi phi khAu hao quyen thu phi giao thong tai tram Xa 16 Ha n6i kSr truac (tit ngay 1 thong 1 nam 2015 den 30 thong 6 nam 2015) clang trinh bay khoan muc Chi phi ban hang — Chi phi khau hao quyen thu phi giao thong, gia trj 115.830.931.280 VND, thanh Gia von hang ban — gia von hoat dOng thu phi giao thong.

46. Str KILN SAU NGAY KET THiJC NIEN DO

Ng4y 29 thong 6 nam 2016, H6i,d6ns Qt!an tri Cong ty phe du)* phuang an mua lai 24.015.000 c6 phieu quy tir ngun thong du von co phan, quy dau to phat trien va lgi nhuan chua phan phoi dia Cong ty. Thal gian giao dich du kien la tir ngay 28 thong 7 ram 2016 den ngay 27 thong 8 nam 2016.

72

CONG TY CO PHAN DA.0 TU. HA TANG KY THUAT TP.HCM

50 Ton Thdt Dam, Qudn 1, Tp.HCM DT: 39141 904 Fax: 39141 910

SS : 630/2016/CV-CII

V/v: giai trinh chenh lech sau soot xet bao cao tai chinh hop nhat cho ky hoat d Ong to 01 thong 01

den 30 thong 6 nam 2016

CONG HOA XA HQI CHU NGHIA VIET NAM floc Tkr do — Hanh phtic

TP. Ha Chi Minh, ngay.121thang 08 nam 2016

- Uy ban Chtlrng khoan Nha ntrov - So' Giao dich Chting khoin Tp.HCM

Cong ty Co phAn D'Au tir Ha'tdr' thudt Tp.H6 Chi Minh (CII) giai trinh mOt s6 chi tieu trong Bao cai tai chinh harp nhat da ducic soot xet (s6 lieu sau soot xet) có sir chenh lech (+)/(-) 5% so vdri bao cao tai chinh hop nhAt q4 2/2016 dA ldp (so lieu tru&c soot xet) nhu sau:

Ma A

Soo Cac chi tieu Maa s6 SO lieu trtrot

soot xet SO lieu sau soot

xet

BANG CAN 001 Id TOAN HOP NHAT

151 Chi phi tra truck ngan han 4.124.865.905 8.529.223.351 4.404.357.446

224 Tai san c6 dinh thue tai chinh 10.130.341.665 11.396.634.375 1.266.292.710

314 Pill tra ngu&i lao dOng 5.101.501.083 5.770.838.948 669.337.865 BAO CAO LU1J CHUYEN TIEN TE HciP NHAT

09 Giam/(tang) cac khoan phai thu 15.504.246.244 (45.711.983.592) (61.216.229.836)

10 Giam/(tang) hang ton kho 83.421.587.375 77.434.742.141 (5.986.845.234)

12 Tang chi phi tra trutrc (81.236.453.885) (13.607.170.709) 67.629.283.176

Nguyen nhan:

Ma s6 151: do kitm town vien phan loai lai tir chi phi tra tnroc dai han sang ngan han. MA so 224: kiem town vien tinh town lai gia tri khau hao tai san c8 dinh thue tai chinh trong kSt. MA so 314: kiem town vien phan loai khoan hrcmg phai tra cho ngtrari lao dOng tir Chi phi phai tra sang Phai tra ngutri lao dOng. MA s6 09,10 va 11 dm Bao cao Ltru chuytn titn tt: do kitm town vien ditu chinh/phan loai lai.

Cong ty nhAn thAy quan ditm cua kitm town vien la hap ly nen dA thirc hitn phan loai, tinh town lai. Tuy nhien vitc tinh toan lai chi phi khau hao ding nhu phan loai cac chi tieu khong lam thay d6i so du titn ding nhu anh hutmg khong dang kt dtn ktt qua san xuat kinh doanh 6 thong hap nhat cua don vi.

Iran tr9ng.

Ndi

— Nhu' tren

— LIM: VP. P.TC-KT

LE QUOC BINH