BANG CAN DOI Kt TOAN - HQP NHAT 3...1Ci , CI Dal] TI DC KHU C Si CONG TY CP DT PT DO THI VA KCN SONG...

1Ci , CI

Dal] TI DC

KHU C Si

CONG TY CP DT PT DO THI VA KCN SONG DA Tea nha SUDICO, dtreng Me Tri, phueng My Dinh 1, quAn Nam Tit - Liern, Ha Nei

BANG CAN DOI Kt TOAN - HQP NHAT Ngay 30 thang 9 nam 2020

(Theo Thong tu. 200/2014/TT-BTC)

Tai san Ma se Thuyet

minh So cutii ky Se diu nam

A. TM san ngin han 100 4,519,595,245,799 4,141,587,944,210 I. Tien vci ccic khodn hong &tang ti es 110 4 57,604,922,244 56,014,981,174

1. Tien 111 53,345,363,414 48,212,829,043

2. Cac khoan tuancz tin 112 4,259,558,830 7,802,152,131

11. Dc'tu to tat chinh ngan han 120 5 18,757,391,881 18,815,194,146 1. ChUng khoan kinh doanh 121 17,817,000,000 17,817,000,000

2. Du phon giam g,id chang khoan kinh doanh 122 (15.341,000.000) (14,668.080,000)

3. Dau to nam 0.1. den ridr 1y 139

/V Hang ton kho 140 9 3,852,016,564,467 3,568,420,059,

1. Hang ton kho 141 3,856,707,436,143 3,573,110,931,62

2. Du phong giam gia har), ten kho 149 (4,690,871,676) (4.690,871,676)

V. Tat san ngan han khac 150 69,450,488,484 66,712,223,163

1. Chi phi tra truck ngan han 151 10 21,887,399,643 21,499,076,415

2. Thue GTGT duet khau tre 152 47,384,455,698 45,059,699,355

3. Thue va cac khoan khac phai thu Nha nuac 153 178,633,143 153,447,393

4. Giao dich mua ban lai trai phieu Chinh phO 154

5. Tai san ngan han khac 155 11

B. Tai san dai han 200 2,526,114,036,352 2,511,315,176,005 I. Cac khoan phai thu dai han 210 117,053,467,975 117,053,467,975

1. Phai thu dai han cua khach hang 211

2. Tra trugc cho nguei ban dai han 212 7 49,982.867,975 49,982,867,975

3. \fen kinh doanh a don vi true thuec 213

4. Phai thu not be dai han 214

5. Phai thu ve cho vay dai han 215

6. Phai thu dai han khac 216 67,070,600,000 67,070,600.000

7. Du phongphai thu dai han kho del 219

II. Tai san co Binh 220 222,966,951,257 229,722,986,311

1. Tai san ce dinh hiru hinh 221 12 222,138,423,998 228,879,770,953

- Nguyen gia 222 301,838,751,631 301,838,751,631

- Gia tri hao men ley ke 223 (79.700,327,633) (72,958.980,678)

2. Tai san ce dinh thue tai chinh 224

- Nguyen gia 225

- Gia tri hao mon lay ke 226

3. Tai san ce dinh ve hinh 227 13 828,527,259 843,215,358

- Nguyen gia 228 999,212,051 999,212,051

- Gia tri hao mon lily Ice 229 (170,684.792) (155,996.693)

Bjt ciOng san clju tae 230 14 11,779,039,302 15,001,642,121

- Nguyen gia 231 26,175,642,944 31,253,421,134

- Gia tri hao mon liiy kd 232 (14,396,603,642) (16251,779,013)

IV. Tai san do . dang dai han 240 15 1,998,640,320,583 1,995,008,962,097

1. Chi phi san xuat, kinh doanh der dang dai han 241 1,962,843,815,693 1,960,184,270,140

2. Chi phi xay dung ca ban cla dang 242 35,796,504,890 34,824,691,957

V. Ddu tit tai chinh dal han 250 16 147,659,386,923 147,365,783,854

1. EILI to vao cong ty con 251

2. Dau to vao cang ty lien kdt, lien doanh 252 103,662,263,859 104,811,314.500

3. Dau to gap von vao clan vi khac 253 55,493,000,000 55,493,000,000

4. Du phong dau to tai chinh dai han 254 (15,072,419,555) (16.271,532,143)

5. Dau tu . nam Or ddn nay dao han 255 3,576,542,619 3,333.001,497

VI. Tai san dai On khac 260 28,014,870,312 7,162,333,647

1. Chi phi tra truck dai han 261 17 21,604,806,697 988,520,031

2. Tai san thud thu rthap hoan Iai 262 6,410,063,615 6,173,813,616

3. Thidt bi, vat tu ., phu tong thay the dai han 263

4. Tai san dai han khac 268

17/. Loi the thir•ng mai 269

Tting Ong tai san 270 7,045,709,282,151 6,652,903,120,215

NguOn von Ma so h, T uyet minh

So cuoi 17 So dau nam

A. No' phai tra 300 4,905,201,629,661 4,417,611,803,099 I. N(7 ngan han 310 4,082,414,070,099 3,783,654,330,285

i

1. Phai tra ngtrai ban ngan han 311 17 164,050,911,662 150,396,465,650

2. Nguai mua tra tidn truck ngan hp 312 19 535,055,886,914 422,211,915,391

3. Thus va cac khoan phai nap Nha nu& 313 20 44,918,779,391 59,719,614,368

4. Phai tra nguai lao ddnE 314 15,665,547,588 23,479,069,434

5. Chi phi phai tra ngan han 315 21 946,203,334,309 1,081,380,985,161

6. Phai tra not ba ngan hart 316 - -

7. Phai tra theo tien cid kd hoach hop dong xay dung 317 - -

8. Doanh thu chua thkrc hien ngan han 318 6.780,764,752 34,881,831,000

9. Phai tra ngan han khac 319 22 1,807,642,465,183 1,436,111,500,944

10. Vay va no . thud tai chinh ngan han 320 24 466,915,482,248 485,406,729,452

11. Du phong phai tra ngan han 321 - -

12. Qu9 then thuerngphoc lai 322 95,180,898,052 90,066,218,885

13. Quji binh on gia 323 - -

14. Giao dich mua ban lai trai phidu Chinh phi) 324 - -

II. No' dal han 330 822,787,559,562 633,957,472,814

1. Phai tra nguai ban dai han 331 - -

2. Ngu.ai mua tra tin trtrac dai han 332 193,673,600,481 193,673,600,481

3. Chi phi phai tra dai han 333 1,972,664,320 1,972,664,320

4. Phai tra not bd vd von kinh doanh 334 -

5. Phai tra nOi bd dai han 335 - -

6. Doanh thu chtra thkrc hien dai han 336 25 - -

7. Phai tra dai han khac 337 22 518,465,234,462 346,797,044,724

8. Vay va na thud tai chinh dai han 338 25 106,651,476,000 90,583,355,600

9. Trai phidu chuydn d'di 339 -

10. Co phidu tit] dai 340 - -

4444

NG T1 ;PHAN

V, Gi

I I. Thud thu nhAp hodn 141 phai tra

12. Du phong phai tra dai han

13.Quy Oat tri6n khoa hoc va ding n2hd

B. Won chti htru I. Van chi' so. hieu

1. Von dau to cua chi( so . hiru

- Co phidu ph6 thong có quydn bidu quydt

- CO phidu uu dal

341

342

343

400 410

411

411a

411b

26

2. Than von c6 phAn 412

3. Quydn chon chuydn d6i trai phidu 413

4. V6n khac caa chit' so. him 414

5. Co phidu quy 415

6. Chenh ldch clanh gia 14i tai san 416

7. Chenh ldch t gia hai dodi 417

8. Quy dau tu phat tridn 418

9. Quy h6 tra sap x6p doanh nghidp 419

10. Quy khac thuOc von chu sa hiru 420

11. Lai nhuan sau thud china phan phai 421

12. Ngu6n von clAu tu xay dung ca ban 422

IL Ngu'on kinh phi va guy khac 430

1. Ngu6n kinh phi 431

2. Ngu6n kinh phi dd hinh thanh TSCD 432

III. Loi ich cfia co long thiLl so 439 26

TOng cOng Nguiin win 440

LAP BIEU KE TOAN TRU'ONG is

2,024,584,299

2,140,507,652,490

930,807,689

2,235,291,317,116

2,114,142,128,266

1,148,555,400,000

1,148,555,400,000

219,017,196,787

(61,161.904,650)

749,270,472,555

7,523,041,519

50,937,922,055

2,206,021,418,203

1,148,555,400,000

1,148,555,400,000

219,017,196,787

(61.161,904,650)

749,270,472,555

7.523,041,519

142.817,211,992

26,365,524,224 29,269,898,90 2:u

7,045,709,282,151 6,652,903,120,21

Ha NOi, ngay 30 thong 10 nein? 2020

TONG GIAM DOC CONG TY

sic Trri Dung NguyL Thi QuSTnh

kl

TRIEN I Do THI VA . .4)

*10 KHU GONG NG11EP f,i4f, SONG i,

1

I

GONG TY CO PHAN

LAP BIEU

KE TOAN TRUONGA,

Nguy6n Thi QuSTrih Tr'an Viet Dung

GIAM DOC CONG TY

CONG TY CO PHAN

DAU Ty PHAT TRIE

KHU LONG ilGtiltP I, SONG DA -14

7Z/LIEM sis"-

'0,cfil, 4/4 Ate

CONG TY CP DTPTDT & KCN SONG DA

LONG HOA XA 1101 CHU NGHIA VIET NAM DO 14p - Tv do - liwth phtic

BAO CAO KET QUA KINH DOANH - HQP NHAT Phan I : Lai ,10 Q4 III nam 2020

STT DIEN Gal MA

SO LLS KE DEN KY

TRU& KY NAY LIA KE TU. DAU NAM

1

2

Doan!) t h u ban hang va cung cap dich vu 1 87,916,758,022 121,105,984,180 209,022,742,202

Cdc khotin gidm Irk 3 -

3

4

Doanh thu thuan ban hang va cung cap dich vy (1-3 10 87,916,758,022 121,105,984,180 209,022,742,202

Gia von hang ban 11 32,217,139,458 94,567,418,078 126,784,557,536

5

6

Lyi nhuan Op ban hang 14 cung cap dich vy(10-11) 20 55,699,618,564 26,538,566,102 82,238,184,666

Doanh thu boat dOng tai chinh 21 848,155,985 905,042,148 1,753,198,133

7 Chi phi tai chinh 22 3,131,578,903 3,418,064,674 6,549,643,577

Wong do: Lei vay phai ow 23 3,855,071,491 3,220,764,674 7,075,836,1 .'

3,551,873,4

33,772,375,8 1.„,

40,117,489,9*

8

9

Chi phi ban hang

Chi phi quail ly doanh nghib

24

25

2,991,685,169 560,188,233

22,334,622,432 11,437,753,412

12,027,601,931 10

11

12

13

14

15

16

17

18

L9i nhuan titian tir twat Ong kinh doanh 30 28,089,888,045

Thu nhap khac 31 74,203,657 91,540,403 165,744,060

75,867,613

89,876,447

(1,149,050,641)

39,058,315,782

9,964,322,574

236,250,000

29,330,243,208

(1.307,202,807)

Chi phi klific 32 52,032,185 23,835,428

Lyi nhuan khac (31-32) 40 22,171,472 67,704,975

Phan lai hoac to trong ding ty lien kit, lien doanh 45

50

51

(1,149,050,641) -

12,095,306,906 Tiing Icri nhuan &irk thue(30+40+45) 26,963,008,876.

Chi phi thug thu nhep hien hank 6,859,660,959 3,104,661,615

Chi phi thug thu nh(ip holin loi 52 236,250,000 -

8,990,645,291 Lyi nhuan sau thui (50-51-52) 60 20,339,597,917

19

20

Lyi nhuOn sau thug cda co dOng khang kigm soot 61 (739,141,517) (568.061,290)

Lvi nhuOn sau thug au Ong ty Mg (60-61) 62 21,078,739,434 9,558,706,581 30,637,446,015

21

22

Lai co. ban trill co phieu 70 185 84 269

Lai suy giam tren co phieu 71

Ha N0i, ngay 3Uthang 10 nein? 2020

Kt TOAN TRUONGA,2„,

NguyZn Thi QuSmh Tr'an Viet Dfing

Ha N0i, ngay 3 0 thong 10 /lam 2020 TONG GIAM DOC CONG TY

q°4,cfn ,,(14 gt?c

1.4P BIEU

CONG TY CP DTPTDT & KCN SONG DA

BAO CAO KET QUA KINH DOANH - HOP NHAT Q4 III nom 2020

TT DIEN GIAI Thuyet

minh

QUY 111 Lui( id TtiroAu NAM DEN

CUOI QUY NAY

Nam nay Nam truec Nam nay Nam tru-ere

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

Doanh thu bin hang Ira cung cap dich vu 28.1 121,105,984,180 47,232,199,049 209,022,742,202 244,177,942,554

Cdc khodn earn trir 28.1 -

Doanh thu thuan bin hang vi cung clip dich vy 121,105,984,180 47,232,199,049 209,022,742,202 244,177,942,554

Gil v6n hang bin 28.3 94,567,418,078 36,186,663,739 126,784,557,536 186,046,155,438

bill nhu#n gib bin hang vi cung clip dich vy 26,538,566,102 11,045,535,310 82,238,184,666 58,131,787,116

Doanh thu host Ong tai chinh 28.2

28.4

905,042,148 66,183,195 1,753,198,133 1,269,084,219

Chi phi tai chinh 3,418,064,674 429,165,377 6,549,643,577 99,006,490

'Trong ad: Lai way phdi I'M 3,220,764,674 7,075,836,165

Chi phi bin hang 560,188,233 263,076,354 3,551,873,402 1,889,392,72§

Chi phi Tian ly doanh nghiep 11,437,753,412 3,233,853,199 33,772,375,844

PF

25,480,534,76V r-FI

31,931,937,414 Loi nhuon than tir hoot Ong kinh doanh 12,027,601,931 7,185,623,575 40,117,489,976

Thu nh#p khac 28.5 91,540,403 71,760,580 165,744,060 4E

237,663,1% ..-,-..

876,352,059 Chi phi khac 28.5 23,835,428 120,308,621 75,867,613

Lei nhu(in khic

PhAn Ili hoc 18 trong ding ty lien ket, lien doanh

Tong 191 nhufin &ink thud

Chi phi thug thu nIt&p hifn hi nh

67,704,975 (48,548,041) 89,876,447 (638.688,959)

(1,178,802.637)

30,114,445,823

(1,149,050,641)

39,058,315,782 12,095,306,906 7,137,075,534

3,104,661,615 1,737,361,212 9,964,322,574 6,577,929,876

Chi phi thug thu nhfp holm lyi 236,250,000 -

Lei nhu#n sau thud 8,990,645,291 5,399,714,322 28,857,743,208 23,536,515,947

Lvi nhu(rn sau thug aia a citing khong kilns sods (568,061,290) 333,993,764 (1,307,202,807) 3,276,830,756 Loi nhufn sau thug cda Ong ty Mg 9,558,706,581 5,065,720,558 30,164,946,015 20,259,685,191

Lai co. ban tren cii phieu 84 44 265 178

Lai suy gram tren c6' phi&

NGUO1 LAP BIEU Kit TOAN TRU'ONG.At/

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CONG TY CP DTPT DO THI & KCN SONG DA

BAO CAO LIAJ CHUYEN TIEN TE - HOP NHAT

Quj III nom 2020

Chi tieu MA so Thuyet

minh

Luy ke ta. diu nom den cuoi quy nay

Nam nay Nam trinftc

I. Ltru chuyin tien tfr hoat doting kinh doanh ...

1. Tien thu tir ban hang, cung cap dich vu va doanh thu khac I ... 224,150,301,885 246,160,938.755

2. Tien chi tra cho ngtr6i cung cap hang hoa va dich vp 2 ... (88,285,389,050) (42,132.061.56'2.)

3. Tien chi tra cho ngutri lao (ging 3 ... (42,095,362,061) (35.737,496.928)

4. Tien lai vay da tra 4 ... (27,789,040) 0

5. Thud thu nhap doanh nghiep da nop 5 ... (10,102,045,600) (26.921.251.520)

6. Tien thu khac tir hoat dOng kinh doanh 6 ... 995,010,609,067 706,359,310,738

7. Tien chi khac cho hoat dOng kinh doanh 7 ... (1,073,875,763,398) (812,853.809.720)

Ltru chuyen den thuAn tir hoot dung kinh doanh 20 ... 4,774,561,803 34,875,629,763

H. Lull chuyin tien dr hoot dung din tu' ...

(52,272,727) 1. Tien chi a mua sim, xay dung TSCD va cac tai san dai han 21 ... 0 2. Tien thu tir thanh 1y, nhtrang ban TSCD va cac tai san dai ha 22 ... 2,443,636 0

3. Tien chi cho vay, mua cac ding cu no dm don vi khac 23 ... (3,191,000,000) (5.450.000.000)

4. Tien thu h6i cho vay, ban lai cong cu na dm don vi khac 24 ... 3,310,076,822 8,865,356,874

5.116 chi du tis g6p v6n vao don vi khac 25 ... 0 0

6. Tin thu h8i du to gOp v6n vao don vi khac 26 ... 0 0 530.566,518

3,893,650,665

0

0 0

7. Tin thu !Ai cho vay, c6 tire va lcsi nhuan duqc chia 27 ...

...

367,025,613

Liru chuyen tien thufin Ur hoot Ong du to 30 488,546,071

HI. Luv chuyen tien Ur hoot Ong Lai chinh 31

...

... 1. Tien thu tir phat hanh cifi phieu, nhan On gOp dm CSH 0

2. Tien tra lai v6n gOp cho cat chil sa Wu, mua lai c6 phieu 32 ... 0

3. Tien thu tir di vay 33 ... 429,865,482,248

4. Tien tra ncr glic vay 34 ... (433,538,649,052) (48.500.000.000)

5. Tien tra ng glic thue tai chinh 35 ... 0 0

(1,950.000.000) 6. Co dm, Ii nhuan da tra cho chil so hull 36 ... 0 Lull chuyen den thutin tir hoot dung tai chinh 40 ... (3,673,166,804) (50,450,000,000)

Ltru chuyin den than trong ky 50 ... 1,589,941,070 (11,680,719,572)

Tien vi twang du'o'ng ben du ky 60 ... 56,014,981,174 40,491,517,618

anh huang dm thay d6i ty gia h6i dodi quy d6i ngoai to 61 ...

Tien vä twang &rang tien cuOi ky(70=50+60+61) 70 57,604,922,244 28,810,798,046

Ha noi, ngay gOthang 10 ?Om 2020

CONG TY CO PHAN DAU TU. PHAT TRIEN DO TM BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHlt P SONG -DA Qtoi III nam 2020

Dia chi: Tea nha SUDICO, Tri, phtreng My Dinh I, quan Nam Tir Liem, Ha Nei

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Quf III nam 2020

1. DAC DIEM HOAT DQNG CUA CONG TY

Hinh thin sifo. him von

C6ng ty Co phArt D'au tu Phat trien Do thi va Khu C6ng nghiep S6ng Da ("Cong ty") la met cong ty c6 phan &roc thanh

lap theo Luat Doanh Nghiep dm Viet Nam theo Giay cht'mg nhan dang ky kinh doanh se 0103002731 do Se Ke hoach

va dau to thanh pho Ha Nei cap vao ngay 8 thang 8 nam 2003, va Giay chimg nhan clang ky kinh doanh Dieu chinh Ian i 0 so" 0101399461 ngay 20 thdng 11 nam 2018.

Linh vtrc, ngitnh ngh' kinh doanh:

Kinh doanh bat d(ing san;

Kinh doanh cac dich vu bat Ong san;

Kinh doanh khai thac cac dich vu ve nha khu do thi va khu cong nghiep;

Tu van, dL tu, 1ap va thgc hien cac du. In dau tu xdy dung, kinh doanh nha khu do thi va khu cong nghi0; va

Tu van thi& ke ky thuat, quy hoach chi ti6t khu do thi va khu cong nghiep, tu van thie't k id ding trinh dan dyng, cong ;ONG;

nghiep. 36 PI Td PHI

Cong ty co try chinh theo clang kji kinh doanh tai Tea nha SUDICO – ding 1\48 Tri, phu6ng my Dinh 1, quanTu Li c(56TNE Liem, thanh phe Ha Nei, Viet Nam. ANG

..--,—

CuA frac doanh nghiOp 1-11.Itt

Cong ty co 4 clan vi true thu6c, bao gam:

- Ban quanlji cac du an do thi khu vgc Ha NOi

- San giao dich bat ging san Sudico CN An Khanh - C6ng ty C6' phan dau tu phat trien do thi va KCN Song DI CN Quang Ninh - C6ng ty phan dau to phat then dO thi va KCN Song Da

C6ng ty co 7 cong ty con, bao gam:

COng ty TNHH met thanh vien Sudico Tien Xuan

COng ty TNHH Sudico Thang Long C6ng ty Co phan Dich vu Sudico Cong ty Co phan Sudico Mien Trung

Cong ty Co phan Sudico H6a Binh

- Cong ty Co phan Vat lieu .Xay dung va Dau to Phat trien Sudico - Cong ty Ce phAn Tu van Sudico

2. CO SO TR1NH BAY

2.1 Chain mec va 1-1g thong ke totin dp dung

Cac bao cao tai chinh hop nhat Q4 III cua C6ng ty va cac cong ty con ("Cong ty") &roc trinh bay bang deng Viet Nam

("VND") phe hop \Pei Che de Ke toan Viet Nam va Chan mi,rc Ke toan Viet Nam se 27 – Bao cao tai chinh QuS , III va

the Chuan rrikrc Ke toan Viet Nam khac do BO Tai chinh ban hanh theo:

Quyet dinh s6 149/2001 /QD-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh ben Chuan mut Ke toan Viet Nam (Dot 1);

- Quyet dinh so 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ve viec ban hanh sau Chuan muc Ke toan Viet Nam (Dot

2); - Quyet dinh so 234/2003/QD-BTC ngay 30 thang 12 nam 2003 v6 viec ban hanh sau ChuL mut Ke toan Viet Nam (Dot

3);

1

CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIEP SONG DA Qu.) IH nam 2020

Dia chi: T6a nha SUDICO, duOng Me Tri, phuimg My- Dinh I, guan Nam Tir Liem, Ha Nei

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quj, III nam 2020

- Quyet dinh so I 2/2005/QD-BTC ngay 15 thang 2 nam 2005 ve viec ban hanh sau Chuan muc Ke toan Viet Nam (Dot

4); va

- Quyet dinh so 100/2005/QD-BTC ngay 28 Mang 12 nam 2005 ve viec ban hanh bon Chuan muc Ke toan Viet Nam (Dot

5). Quyet dinh so 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh bOn Chuan muc Ke toan Viet Nam (Dot

5).

2.2 HMI: auk so ke todn dp dyng

Hinh thirc so ke toan duoc ap dung cba C6ng ty la Nhat ky chung.

2.3 Nien do kti todn

Nien d6 ke toan cua COng ty ap dung cho viec lap bao cao tai chinh hop nhat bat dau tir ngdy 01 thang 01 va ket thac T„

ngdy 31 Mang 12. TY (

2.4 DMn vi lien to su dung trong ke todn iT TRIEN Cac bao cao tai chinh hop nhat duoc lap bang don vi tien to cua &Ong ty la VND.

I VA NGHIEP

2.5 Co' se, hrrp nhfit DA/

Bao cao tai chinh hop nhat Quy III bao g6m bao cao tai chinh QuY Ill cua COng ty me va cac cong ty con ket thuc ngay

30 thang 9 nam 2020. Cac cong ty con duoc hop nhat toan be ke tir ngay mua, la ngdy C6ng ty thuc su nam guyen kiem scat cong ty con, tie]) tuc duoc hop nhat cho den ngdy Cong ty thuc su chain dirt guyen kiem soatdai cong ty con. Cac bao cao tai chinh Quy Ill cua cong ty me va cac cong ty con sir dung de hop nhat duoc lap cho cung mot ky ke toan,

va duoc ap dung cac chinh sach ke toan mot each thOng nhat.

SO du cac tai khoan tren bang can diSi ke toan Quy III giva cac clan vi trong ciing C6ng ty, cac khoan thu nhap va chi

phi, cac khoan lai hoac to n6i b6 chtra thuc hien phat sinh tit cac giao dich nay chive loai Hit hoar' man.

Lgi ich cira cac co clOng thieu so la phan lgi ich trong tai, hoac 18, va trong tai san thuan cua cong ty con khong duoc

nam gift Cong ty va duoc trinh bay rieng biet tren bao cao ket qua hoat Ong kinh doanh hop nhat Quy III va duoc

trinh bay rieng biet vai phan von chi) sa hit'u cita cac co (long cua cong ty me trong phan von cht) sa hau tren bang can

dOi ke toan hop nhat Quy 111.

3. CAC CHINH SACH Kt TOAN CHU YEU

3.1 Thay (I& trong cac chink sad; ke todn va thuat mink

- Ngay 22 thang 12 nam 2014, B6 Tai chinh da ban hanh Th6ng tu so 200/2014/TT-BTC huOng dan Che d6 ke toan

doanh nghiep ("ThOng tu 200") thay the Quyet dinh so 15/2006/QD-BTC ngdy 20 thang 3 nam 2006 ("Quyet dinh 15")

va ThOng tu. 244/2009/TT-BTC ngay 31 Mang 12 nam 2009 cila B6 Tai chinh ("Thong tu 244"). Th6ng tu 200 co hieu

Inc cho nam tai chinh bat dau tir hoac sau ngay 01 thang 01 nam 2015.

Cong ty dp dung cac thay doi ve chinh sach .ke toan theo guy dinh tai Thong tu 200 va co anh huang tai C6ng ty tren co

so' phi hoi t6 do Thong tu. 200, khong yeu cau ap dung hoi to doi \fen cac thay doi nay. C6ng ty cting da bao cao lai du lieu tuong Ong ky tit& dOi vai mot so chi tieu cho phii hop vOi each trinh bay theo Thong tu 200 trong bao cao tai

chinh hop nhat gift nien de ky nay.

2

CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI BAO CAO TAI CHiNH HOP NHAT

VA KHU CONG NGHIEP SONG DA Qu.) III 176771 2020

Dia chi: T6a nha SUDICO, dung Me Tri, phu6ng My Dinh I, quan Nam Tir Liem, Ha NOi

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


QuS7 III nam 2020

Thuyet minh bao cao b6 phan theo quy dinh tai chuan mut 28 va thong tu hutng dan chuan mut ke toan 28: Cong ty me

va cat C6ng ty con cua Cong ty SUDICO boat d6ng SXKD ding mot khu vuc dia lY va trong ding link \rut kinh t6.

Hoat Ong kinh doanh cua COng ty chia yeu la kinh doanh Bat Ong san. Cong ty SUDICO tin tutng viec khong thuyet

minh bao cao theo b6 phan la phii bgp vgi hoat thing kinh doanh hien nay cua COng ty.

3. 2 Tie'n vd cac khorin twang throng tien

Tien va cac khodn tucrng clucmg tien bao g6m tien mat tai quy, tien gui ngan hang, cac khoan dAu tu ngan han c6 thoi

han g6c khOng qua ba thang, c6 tinh thanh khoan cao, co kha nang chuyen d6i de dang thanh cac luong tien xac dinh va

khOng co nhieu rbi ro trong chuyen cr(Si thanh tien.

3.3 Hang ton kho

Hang ton kho bao g6m bat Ong san tu phat trien de ban va chi phi san xuAt kinh doanh do dang cua cac bat Ong san (16.

Bat d6ng san dugc xay dung de ban trong qua trinh hoat dOng binh thuomg cua C6ng ty, khOng phai de cho thue hoac

cho tang gia, dugc ghi nhan la hang ton kho theo gia thap Ion gia gia thanh de' dua moi san pham den vi tri va dieu

kien hien tai va gia tri thuan co the thut hien dugc. Gia thanh cua hang ton kho la bat d6ng san de ban bao g6m:

Chi phi tien sir dung dat va tien thue dat;

Chi phi xay dung tra cho nha thau; va

Chi phi lai vay, chi phi to van, thiet ke, chi phi san lap, den KJ giai phOng mat bang, phi tu van, thue chuyen nhugng dat,

chi phi quan ly xay dung chung, va cac chi phi lien quan khac. Gia tri thuan co the thut hien dugc la gia ban ix& tinh cua hang ton kho trong dieu kien kinh doanh binh thutng, dua

tren gia thi trutng vao ngay bao cao va chiet tinh gia tri thti gian cua dOng tien, n'eu dang ke, va tiu chi phi utrc tinh de

hoan thanh va chi phi ban hang Li& tinh.

Gia vein cua bat d6ng san da ban dugc ghi nhan tren bao cao ket qua hoat d6ng kinh doanh dip tren cac chi phi trut tiep tao thanh bat d6ng san do va chi phi chung dugc phan b6 ten co s6 dien tich axing dm bat d6ng san de.

Dir phong cho hang tan kho

Du phOng cho hang ton kho dugc trich lap cho phan gia tri du kien bi ton that do cac khoan suy eam trong gia tri (do

gidm gia v.v.) co the xay ra d6i vOi thanh pham, hang hod ton kho thuOc quyen s6. hau cua C6ng ty dua tren bang chimg

hop ly ve su suy giam gia tri tai ngay ket thiac ky ice toan.

S6 tang hoac giam khoan du phOng giam gia hang ton kho dugc hach toan van gia von hang ban trong ky.

3

CONG TY CO PHAN DAU TU. PHAT TRIEN DO TM BAO CAO TAI CHiNH HOP NHAT

VA KHU CONG NGHIEP SONG DA Qu)5 III nam 2020

Dia chi: Tea nha SUDICO, dung• M6 Tri, phuang My/ Dinh I, quan Nam T• Liem, Ha 1\16i

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quy III nAm 2020

3.4 Cac khocin phai thu

Cac khoan phai thu dugc trinh bay tren bao cao tai chinh hap nhat Quy III theo gia tri ghi s6 cac khoan phai thu to

khach hang va phai thu khac sau khi can trill . cac khoan du• phong dugc lap cho cac khoan phai thu khO doi.

Du pheng ng phai thu kho (lei the hien phan gia tri cua cac khoan phai thu ma COng ty du kien khong co kha nang thu

116i tai ngay ket thiic ky ke toan. Tang hoac giam so du tai khoan du ph6ng dugc hach toan vao chi phi quan ly doanh

nghiep trong ky.

3.5 Tai san ca clink him hinh

Tai san c6 dinh huu hinh dugc the hien theo nguyen gia trir di gia tri hao man 141(6.

Nguyen gia tai san c6 dinh hiru hinh bao g6m gia mua va nhi•ng chi phi c6 lien quan trut tiep den viec dua tai san vao

san sang hog (16ng nhu du. kien.

Cac chi phi mua sam, nang cap va d6i mai tai san c6 dinh dugc ghi tang nguyen gia cua tai san va chi phi bao tri, sua nth dugc hach toan vao ket qua hoat dgng kinh doanh hap nhat Quy III khi Oat sinh.

Khi tai san c6 dinh hi•u hinh dugc ban hay thanh ly, ,nguyen gia va tri hao men ke dugc x6a so va cac khoan lai phat sinh do thanh ly tai san dugc hach toan vao ket qua hoat d6ng kinh doanh hap nhat Quy III.

3.6 Tai san co dinh va hinh

Tai san c6 dinh vo hinh dugc ghi nhan theo nguyen gia tri• di gia tri hao men lily ke.

Nguyen gia tai san c6 dinh v6 hinh bao g6m gia mua va nhang chi phi co lien quan true tiep den viec dua tai san vao silt dung nhu du. kien.

Cac chi phi nang cap va d6i mai tai san co dinh vo hinh dugc ghi tang nguyen gia cua tai san va cac chi phi khac dugc hach toan vao ket qua hoat dgng kinh doanh hap nhat Quy Ill khi phat sinh.

Khi tai san co dinh vg hinh dugc ban hay thanh 1Y,, nguyen gia va gia tri hao men ke dugc )(Oa s6 va cac khoan lai 18 phat sinh do thanh ly tai san dugc hach toan vao Ica qua hoat d6ng kinh doanh hgp nhat Quy III.

3. 7 Khau huo

Khau hao tai san c6 dinh hi•u hinh va tai san c6 dinh vo hinh dugc trich theo phuang phap khau hao dung thang trong

su6t thei gian hiru dung u•c tinh cua cac tai san nhu sau:

Nha cda vat kien truc 6 - 50 nam

May mac, thiet bi 03 - 05 nam

Phutrng tien van tai, thiet bi truyen dan 06 nam

Thiel bi van pheng 03 - 05 nam

Tai san c6 dinh khac 03 - 05 nam

Nhan hieu hang Ma 03 nam

3.8 Bat Sing san dau tu•

Bat dgng san dau tu• dugc the hien theo nguyen gia bao g6m ca cac chi phi giao dich lien quan till - di gia tri hao men lay

ke. Cac khoan chi phi lien quan den bat Ong san dau li• phat sinh sau ghi nhan ban dau dugc hach toan vao gia tri con lai cilia bat Ong san dau to khi C6ng ty c6 kha nang thu dugc cac lgi ich kinh to trong twang lai nhieu han mut hoat cigng

dugc clanh gia ban Mu dm bat Ong san dau tu . do.

Khau hao va khau trir bat d6ng san dau tu . dugc trich theo phuang phap khau hao dueng thang trong su6t thai gian hau

dung uac tinh cua cac bat (16ng san nhu' sau:

Nha cUa 25 nam

4

CONG TV CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HciP NHAT

VA KHU CONG NGH4P SONG DA Quy III nam 2020

Dia chi: Toa. nha SUDICO, &rang Me Tri, phuing my Dinh I, quan Nam Tir Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAA TAI CHiNH HQP NHAT

Quy III am 2020

Bat &Ong san dau tu khong con dugc trinh bay trong bang can dai ke toan hop nhat Quy III sau khi da ban hoac sau khi bat dOng san dau tu da kh6ng con dugc sir dung va xet thay khong thu dugc lgi ich kinh to trong twang lai tir viec thanh 15, bat dOng san dau to dO. Chenh tech gifra tien thu thuan tir viec ban tai san vii gia tri con lai dm bat dung san dau tr dugc ghi nhan vao ket qua boat Ong kinh doanh hgp nhat Quy III trong ky thanh ly.

Viec chuyen tir bat Ong san chic so' hau sir clung , hoAc hang ton kho thanh bat dOng san dau to chi khi co sir thay d6i ve muc dich sir dung nhu truing hop chic cham dirt sir dung tai san do va bat dau cho ben khac thue hoat Ong hoac khi ket thiic giai doan xay dung. Viec chuyen tir bat Ong san dau tu sang bat Ong san chi) so hiru sir dung hay hang -din kho chi khi c6 sir thay dui ve muc dich sir dung nhu cac truing hop chi) sir hull bat dau sir dung tai san nay hoac bat dau trier' khai cho muc dich ban. Viec chuyen tir bat Ong san dau tu sang bat Ong san . chiiser hiru sir dung hoAc hang ton

kho kh6ng lam thay dOi nguyen gia hay gia tri con lai dm bat dOng san tai ngay chuyen ,

3.9 Chi phi di vay

Chi phi di vay bao gam lAi tien vay va cac chi phi khac phat sinh lien quan truc tie]) den cac khoan vay cua doanh ;G TY \

nghiep. oFr4 1 k Chi phi di vay dugc hach toan nhu chi phi phat sinh trong kY ngoai trir cac khoan dugc von h6a nhu theo not dung CI:M-1AT TRIg

GHIA 11 O doan tiep theo. H1 V

Chi phi di vay lien quan truc tiep den viec mua sam, xay dung hoAc hinh thanh mot tai san cu the can c6 mot thii gian

du dai a co the dua vao sir dung theo muc dich dinh truic hoac de ban dutc von h6a vao nguyen gia cua tai san do. 3.10 Chi phi tra Inc&

Chi phi tra truic bao g6m cac chi phi tra truic ngan han hoAc chi phi tra truck dai han tren bang can dai ke toan hop

nhat Quy III va dirge phan 1)6 trong khoang the:6 gian tra truic hoAc thin gian cac lgi ich kinh to twang ung dugc tap ra tir cac chi phi nay. Cac loai chi phi sau day dirge hach toan vao chi phi tra truic dai han de phan 136 clan tir 3 den 10 nam vao ket qua hoat Ong kinh doanh hop nhat Quy III.

Chi phi phat hanh trai phieu;

Gia tri thuang hieu S6ng Da; va

Cac chi phi khac.

3.11 Hop nh&t kinh doanh va 10 thi thwong mgi Hop nhat kinh doanh dugc hach toan theo phuang phap gia mua. Gia phi hgp nhat kinh doanh bao gam gia tri hap ly tai ngay din ra trao d6i cua cac tai san dem trao dOi,.cac khoan no phai tra phat sinh hoac da. dirge thira nhan va cac ding cu von do ben mua Oat hanh de dai lay quyen kiem soat ben bi mua va cac chi phi lien quan trkrc tiep den viec hop nhat kinh doanh. Tai san, no phai tra co the xac dinh dugc va nhang khoan no tiem tang phai ganh chiu trong hop nhat kinh doanh cua ben bi mua deu ghi nhan theo gia tri hop ly tai ngay hgp nhk kinh doanh.

Lgi the thuang mai phat sinh tir hop nhat kinh doanh dugc ghi nhan ban dau theo gia goc, la phan chenh Lech giira gia phi hop nhat kinh doanh so vii phan sir hiru dm ben mua trong gia tri hgp IS/ cua tai san, ng phai tra co the xac dinh dugc va cac khoan ng tiem tang da ghi nhan. Neu gia phi hgp nhat kinh doanh thap han gia tri hop 1y cua tai san thuan oh ben bi mua, phan chenh lech do se dugc ghi nhan vao bao cao ket qua hoat dOng kinh doanh hop nil& Quy III. Sau

ghi nhan ban dau, Igi the thuang mai dirge xac dinh gia tri bAng nguyen gia trig di gia tri phan bo ley ke. Lgi the thuang mai dugc phan b6 theo phuang phap cluing thing trong thin gian hixu ich dugc tric tinh la muti (10) nam.

3.12 Ddu tw vao Mc cong ty lien kit

Khoan dau tu vao cong ty lien ket ma trong dO Ging ty co anh hiring dang ke dugc trinh bay theo phuang phap gia giSc teen cac bao cao tai chinh hap nhat Quy III. COng ty lien ket la cong ty ma trong dO nha dau tu co anh hiring clang Ice nhung khong phai la cong ty con hay cong ty lien doanh cua nha du tu. Thong thuing, Cong ty dugc coi la co anh

hiring clang ke neu sir tren 20% quyen bo phieu a don vi nhan dau us.

5

CONG TY CO PHAN DAU TU . PHAT TRIEN DO THf BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHICP SONG DA Qui, III nam 2020 Dia chi: Tea nha SUDICO, duong Me Tri, phtrang my Dinh I, quan Nam 'Fir Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOT' NHAT

QuS, III nam 2020

Theo ,p1nrcrng phap von chd khoan dau dugc ghi nhan ban dau tren bang can di ke' toan hop AAA Quy III theo gia goc, sau dO dugc dieu chinh theo nhffilg thay doi cua phan sa hau cua Ong ty trong gia tri tai san thuan cua cong ty lien ket sau khi mua. Loi the thuong mai phat sinh tir viec dau tu vao cong ty lien ket ,ducrc phan anh trong gia tri con lai cua khoan tu va dugc phan be) trong khoang thin gian mutri (10) nam. Bao cao ket qua kinh doanh hop nhat Quy Ill phan anh phan him c6a C6ng ty trong ket qua hoat deng kinh doanh cua cong ty lien ket sau khi mua.

Phan so heru cua nha dau tu trong lqi nhuan/(18) cua cong ty lien ket sau khi mua dugc phan anh tren bao cao ket qua kinh doanh hop nhat Quy III va phan cua nha dau to trong thay doi sau khi mua cua cac guy cua cong ty lien ket dugc ghi nhan vao cac quy. Thay dOi luy ke sau khi mua dugc dieu chinh vao gid tri con lai cua khoan dau to vao cong ty lien Vet. Co tut nhan duac/Lqi nhuan &roc chia tir cong ty lien ket dugc can tir vao khoan dau tu vao cong ty lien kit.

Cac bao cao tai chinh cua cong ty lien ket dugc lap cong ky vai cac bao cao tai chinh hop nhat Quy Ill dm Cong ty va sir dung cac chinh sach ke toan nhat quan vai Cong ty. Cac dieu chinh bop nhat thich hop da &roc ghi nhan a bao dam cac chinh sach ke toan dugc ap dung nhat quan vOi Cong ty trong truang hop can thiet.

3.13 Thu tu• than khodn va c6c khoan tau hr kit&

Dau to chirng khoan va cackhoan the

to khac dugc ghi nhan theo mua thuc t6. Du phang dugc lap cho viec giam gia tri cac khoin dau to co the chuyen nhuong dirge tren thi truang vao ngay ket th6c ky ke toan tucrng ung vai chenh lech gift gia goc cua chOng khoan vai gia tri thi tinting tai ngay dO theo htrang dan c6a ThOng to 228/2009/TT BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam 2009. Tang hoc giam so du tai khoan du phong dugc hach toan vao chi phi tai chinh trong bao cao ket qua hoat dOng kinh doanh hqp nhat Quy III.

3.14 Cac khan phai tra va chi phi trich trror

Cac khoan phai tra va chi phi trich trtrac dugc ghi nhan cho s0 tien phai tra trong twang lai lien quan den hang h6a va dich vu da nhan dugc khong phu thuOc vao viec Cong ty da nhan &roc haa dan cua nha cung cAp hay chin..

3.15 Try* cap OW viec phai tra

Trq cAp thoi viec cho nhan vien &roc trich truck vao cu0i moi ky bdo cao cho toan be ngoai lao dOng a lam viec tai Cong ty &roc han 12 thang cho Mn ngay 31 thang 12 nam 2008 vai muc trich cho moi nam lam viec tinh den ngay 31 thang 12 nam 2008 bang met nua mire lucmg binh quan thang theo Luat Lao dOng, Luat bao hiem xa hoi va cac van ban hung Mn cif) lien quan. Tir ngay 01 thang 01 nam 2009, mix ltrcrng binh quart pang a tinh try cap th6i viec se &roc diiu chinh vao cuoi mOi ky bao cao theo muc lucmg birth quan cua sau thang gan nhAt tinh den thai diem lap bao cao. Tang hay giam cua khoan trich truac nay se dugc ghi nhan vao bdo cao ket qua kinh doanh hap nhat Quy

3.16 Cac nghifp vu bting ngoqi to

C6ng ty ap dung twang clan theo Chuan muc Ke toan Viet Nam s0 10 "Anh htrang cua viec thay doi ty gia hOi dodi" ("CMKTVN s6 10") lien quan den cac nghiep vu bang ngoai to va da ap dung nhat quan trong cac ky truck. Cac nghiep vu phat sinh bang cac don vi tien to khac vai dan vi tien to ke toan cua COng ty (VND) dugc hach toan theo ty gia giao dich vao ngay phat sinh nghiep vu. Tai ngay ket th6c ky ke toan, cac khoan muc tien to co gOc ngoai to dugc danh gia lai theo ty gia binh quan lien ngan hang tai thai diem nay. Tat ca cac khoan chenh lech ty gia thi,rc to phat sinh trong ky va chenh lech do danh gia lai so du tien to co gOc ngoai to cuOi ky dtrqc hach toan vao ket qua hoat deng kinh doanh hop nhat Quy

Huang dan vi xfr ly chenh lech ty gia do danh gia lai so du co g6c ngoai to cuOi ky theo CMKTVN s0 10 nOi tren khac biet so vai quy dinh trong ThOng ttr so 201/2009/TT-BTC do BO Tai chinh ban hanh ngay 15 thang 10 nam 2009 huang Mn >dr ly chenh lech ty gia 110i dodi ("Thong to 201") nhu sau:

6

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NG HIP SONG DA

Qz0 III ?lam 2020

Dia chi: Tea nha SUDICO, dutmg Me Tri, pinning My Dinh I, quan Nam Tir Liern, Ha NOi

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOT NHAT

Quj, III nam 2020

Nghiep vu X0.157 ke than then

du can nam cua cac khoan muc tai san va cong nq tien to ngan han có goc ngoai

CMKTVN s6 10

Tat ca chenh lech tjt gia do danh gia lai s6 du co g6c ngoai to cuoi kjt duoc hach toan vao ket qua hoat dOng kinh doanh hop nhat Qujt

Thong tir 201

Tat ca chenh lech ty gia do danh gia lai s6 du co goc ngoai to cuoi nam dtrqc phan anh a tai khoan "Chenh lech tjt ,gia" trong khoan muc vein ten bang can d'ai ke toan hop nhat va se &roe hoan nhap trong ram tiep theo.

Tat ca lai chenh lech tjt gia do danh gia lai s6 du c6 g6c ngo4i to cuoi nam du.qc hach toan vao ket qua hoat dong kinh doanh hop nhat Qujt III.

Tat ca 16 chenh lech ty gid do danh gia 14i s6 du co goc ngoai cuoi ram duvc hach toan vao ket qua haat dOng kinh doanh hop nhat Qujt III. Tuy nhien, tru.6ng hop ghi nhan 16 chenh lech tjt gia clan den ket qua hoat dOng kinh doanh truck thue cua cong ty bi 16, mot phan 16 chenh lech tjt gia co the &roc phan b6 vao ket qua hoat citing kinh doanh hop nhat Quy III cac nam sau. Thong moi truang hop, tong so 16 chenh lech tjt gia ghi nhan vao chi phi trong nam it nhat phai bang 18 chenh lech tjt gia plat sinh tir viec danh gia lai s6 du cong no dai han den han phai tra. Phan 16 chenh lech tjt gia can lai CO the &roc phan anh Veil bang can doi ice toan hop nhat Qujt 111 va phan b6 vao bao cao ket qua kinh doanh hop nhat trong yang 5 nam tiep theo.

Danh gia lai s6 du cuoi nam cua cac khoan ‘ muc cong nq tien to dai han co goc ngoai te.

Tat ca chenh lech tjt gid do danh gia lai s6 du CO gOc ngoai to cuoi ky duot hach toan vao ket qua float dOng kinh doanh hop nhat Qujt III.

CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI BAO CAO TAI CHiNH HOP NHAT

VA KHU CONG NGHW SONG DA Quy III nem 2020

Dia chi: T6a nha SUDICO, throng Me Tri, phirang my Dinh I, quan Nam Tir Liam, Ha Nei Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HOT NHAT

Quy III nAm 2020

- Quy du phang tai chinh

Quy nay dugs trich lap a bao ve hat Ong kinh doanh th6ng thuang , C6ng ty Mr& cac ro hoac thiet hai kinh doanh, hoac de di; phong cho cac khoan 18 hay thiet hai ngoai du kien do cac nguyen nhan khach quan hoac do cac twang hap bit kha khang nhu h6a hoan, bat on trong tinh hInh kinh to va tai chinh trong nu& hay ntrot ngoai.

dau to va phat trien Quy nay dugc trich lap nhim phuc vu viec ma reng hat dOng hoac dau to chieu sau cua Cong ty.

Quy khen thzrang va phlic lqi

Quy nay dugc trich lap de khen thuang, khuyen khich vat chit, dem lai lqi ich chung va nang cao phiic lgi cho cong

nhan vien. 3Ht rNY:i

3.19 Ghi nein doanh thu 1! VA

Doanh thu dugc ghi nhan khi Cong ty co kha nang nhan dugc cac Igi ich kinh t6 co the xac dinh dugc met cach chic NGHlf chin. Doanh thu dugc xac dinh theo gia tri hqp 15/ cua cac khoan da thu hoac se thu dugc sau khi trir di cac khan chiet DA khau thuang mai, giam gia hang ban va hang ban bi tra lai. Cac dieu kien ghi nhan Cu the sau day cling phai dirge dap Crng khi ghi nhan doanh thu:

Doanh thu ban hang

Doanh thu ban hang dugc ghi nhan khi ben ban da chuyen giao phan lon cac rai ro va Igi ich gin lien vii quyen sa huu hang h6a cho ngtrai mua, thuang la trang vii vies chuyen giao hang ha.

Doanh thu tir chuyen nhztang bdt clang san

Doanh thu dirge ghi nhan khi ben ban da chuyen giao cho ben mua phan lan cac rui ro va lqi ich gin lien vii guy& sa him bat deng san, thong thuang la triing vii viec chuyen giao bat Ong san, va kha nang thu hoi gia chuyen nhtrang bat ding san dugc dam bao met cach hop ljf.

Neu mat giao dich khong clap Crng dugc dieu kien ghi nhan doanh thu not tren, cac khan thanh , toan theo tien de nhan dugc tir khdch hang dugc ghi nhan vao khan muc ngtrai mua tra tien nix& tren bang can cloi ke tan hop nhat Quy Iii den khi tit ca cac dieu kien neu tren duos dap ling.

Doanh thu cung cap dich vu

Khi co the xac dinh dugc ket qua hop d6ng met cach chic chin, doanh thu se dugc ghi nhan clua vao mac de hoan thanh ding viec. Mix de hoan thanh cong viec dugc xac dinh theo khi luqng cong viec da chive khach hang xac nhan.

Neu khong the xac dinh dugc ket qua hop dang met cach chic chin, doanh thu se chi dugc ghi nhan a mac co the thu 118i throe cua cac chi phi cid duos ghi nhan.

Thu nhap tit hoot clang chuybz nhtrong van, chuyAn nhtrang co phan, kinh doanh chirng khoan

Thu nhap tir boat deng kinh doanh chung khan dugs xac dinh IA phan chenh lech gift gia ban va gia von chung khan. Thu nhap nay dugc ghi nhan vao ngay phat sinh giao dich, tirc la khi hqp dong chuyen nhugng dugc thuc hien.

Taw leii

Doanh thu dugc ghi nhan khi tien lai Oat sinh tren ccr sa dem tich (co tinh den tire ma tai san dem lai) trir khi kha

nang thu h6i tien lai kh6ng chic chin.

Co tfir Doanh thu dugc ghi nhan khi quyen dugc nhan khan thanh tan co tire cCia C6ng ty dugc xac lap.

8

CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHICP SONG DA Qui, III nom 2020 Dia chi: Toa nha SUDICO, dueng Me Tri, phueng my Dinh 1, quan Nam Tir Liem, Ha Nei Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HciP NHAT

Qq III nAm 2020

Tie'n cho thug

Thu nhap tir tien cho thug tai san theo hop deng thug hoat deng dugc hach Wan vao ket qua hoat deng kinh doanh hop nhat Quj, III theo phucrng phdp throng thing trong su6t thai gian cho thug.

3.20 Gid von bat cl'Ong san chivy chuyen nhuvng

Gia von bAt dung san dugc chuyen nhugng bao gem tan be cac chi phi phat sinh truc tie!) cho cac boat Ong phat trien ciAt va nha va cac chi phi khae co lien quan dugc phan be tren ca se hop 1j , cho cac hoat Ong nay bao gem:

Cac chi phi ve dat va phat trien ciAt; Cdc chi phi xay dung va lien quan den )(ay dung; va Cac chi phi khdc c6 lien quan phat sinh trong qua trinh hinh thanh bat Ong san nlur cac chi phi phdt sinh tir hoar Ong phat trien dat va cong trinh teen dat hien tai va trong tuang lai cua du an (nhu chi phi phat trien ca sa ha tang Icy thuat chung va chi phi phat trien guy dat bat buec dinh cho cac myc dich cong cong v.v..).

3.21 Thu le Thug thu nh4p hign hanh

Tai san thug thu nhap va thug thu nhap phai neP cho kj , hien hanh va cac kjr truck dugc xae ,dinh bang s6 tien du kin dirge thu tir hoac phai nep cho co quan thug, tren cac thug suit va cac luat thug co hieu luc den ngay ket thirc kj, ke town Quj, III.

Thug thu nhap hien hanh dugc ghi nhan vao ket qua . hog Ong kinh doanh Quj, III ngoai trir twang hop thug thu nhap phat sinh lien quan den met khoan myc dugc ghi thing vao von chu se huu, trong trueng hop nay, thug thu nhap hien hanh cOng dirge ghi nhan truc ti6p vao von chi' sa ha.u. Cong ty chi dugc bu trir cac tai san thug thu nhap hien hanh va thug thu nhap hien hanh phai tra khi Cong ty c6 quy'en hop phap dugc bit trir giira tai san thug thu nhap hien hanh vii thug thu nhap hien hanh phai nep va Ong ty du dinh thanh town thug thu nhap hien hanh phai tra va tai san thug thu nhap hien hanh ten co sa thuan.

Thug thu nhap hodn lai dirge xdc dinh cho cac khoan chenh loch tam thai tai ngay ket thuc kS , ke town Quj, III gitra ca se

tinh thug thu nhap cua cac tai san va ng phai tra va gia tri ghi so cim chiing cho myc Bich lap bdo can tai chinh hop nhat Quj, III.

Thug thu nhOp hod?? 10

Thug thu nhap hodn lai phai tra dirge ghi nhan cho tAt ca cac khoan chenh loch tam thei chiu thug, ngoai trir: Thug thu nhap hoan lai phai tra ghat sinh tir ghi nhan ban dau dm met tai san hay ng phai tra tir met giao dich ma giao dich nay khong co anh twang den Igi nhuan ke todn va lgi nhuan tinh thug thu nhap (hoac to tinh thug) tai thai diem phat sinh giao dich; Cdc chenh loch tam thai chiu thug gin lien cac khoan dau vao cong ty con, cong ty lien ket va cac khoan von gap lien doanh khi Cong ty c6 khi nang kiem soar thai gian hoan nhap khoan chenh lenh tam thai va chic chin khoan chenh loch tam thei se khong three hoan nhap trong tuang lai co the du doan.

Tai san thug thu nhap hodn lai can dugc ghi nhan cho tAt ca cac chenh loch tam thei dirge khau trir, gid tri dugc khau trir chuyen sang cac nam sau cua cac khoan l8 tinh thug va cac khoan uu dai thug chua sir dung, khi chic chin trong tuang lai se co lgi nhuan tinh thug de sir dyng nhang chenh lech tam thai dugc khau trir, cae khoan 18 tinh thug va cac uu ddi thug chua sir dyng nay, ngoai trir :

Tai san thug hoan lai phat sinh tir ghi nhan ban dau oh met tai san hoac ng phai tra tir met giao dich ma giao dich nay khong c6 anh hiking ct6n Igi nhuan ke toan va Igi nhuan tinh thug thu nhap (hoac to tinh thug) tai thai diem phat sinh giao dich;

9

CONG TY CO PHAN DAU TU' PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHICP SONG DA Quf, III nam 2020 Dia chi: Tim. nha SUDICO, dtrimg Me Tri, phuimg my Dinh I, quan Nam Tir Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT

QuS, III nam 2020

Tat ca cac chenh ldch tam thai &roc khau trir phat sinh tir cac khoan dau to vao cac c6ng ty con, c6ng ty lien ket va cac khoan von Op lien doanh khi chic chin la chenh ldnh tam thai se &roc hoan nhap trong ttrang lai co thd dkr down &roc va co loi nhuan chit' thud de sir dung &roc khoan chenh ldch tam thOri dO.

Gia tri ghi so cua tai san thud thu nhap doanh nghidp hoan lai phai &roc xem xet lai vao ngay kdt thiic kY kd toan Quy III va phai giam gia tri ghi so cua tai san thud thu nhap hoan lai den mirc bao dam chic chin co du loi nhuan tinh thud cho phep Igi ich mOt phan hoc toan b0 tai san thud thu nhap hoan lai duoc sir dung. Cac tai san thud thu nhap doanh nghidp hoan lai chtra &roc ghi nhan truck day &roc xem xet lai vao ngay kdt thiic ky kd toan Quy III va &roc ghi nhan khi chic chin co dia loi nhuan tinh thud trong Wong lai de co thd sir dung cac tai san thud thu nhap hoan lai chtra ghi nhan nay.

Tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra &roc xac dinh theo thud suat du tinh se ap dung cho [nam tai chinh] khi tai san &roc thu hOi hay no phai tra &roc thanh toan, dtra tren cac mire thus suat va luat thud' có hidu lkrc vao ngay kdt thitc ky ke toan Quy III. Thud thu nhap hoan lai &roc ghi nhan vao kdt qua hoat Ong kinh doanh hop nhat Quy III ngoai trir truting hop thud thu • nhap Oat sinh lien quan den mOt khoan muc &roc ghi thing vao von chu sa huu, trong trtrong hop nay, thud thu nhap DOM

141 Tlf hoan lai cling &rot ghi nhan trkrc tip vao von chit sa 06F

Cong ty chi &roc bu trir cac tai san thud thu nhap hoan lai va thud thu nhap hoin lai phai tra khi doanh nghidp co quydn DO TI hop phap dtroc bit trir gift tai san thud thu nhap hidn hanh vai thus thu nhap hidn hanh phai nOp va cac tai san thud thu tHii CUNT nhap hoan lai va thue thu nhap hoan lai phai tra nay lien quan tai thud thu nhap doanh nghidp throe quan ly bai ding NI

mOt co quan thud

doi voi cimg mOt don vi chiu thud; hoc

Cong ty dkr dinh thanh toan thus thu nhap hidn hanh phai tra va tai san thud thu nhap hidn hanh ten co soy thuan hoc thu h6i tai san Tong thiri vOi vidc thanh toan not phai tra trong timg ky thong lai khi cac khoan trong ydu dm thug thu nhap hoan lai phai tra hoc tai san thud thu nhap hoan lai duot thanh toan hoc thu hOi.

1 0

30/9/2020 01/01/2020 Gia g6c Du. phong Gia gtic

-Cophieu

Cong ty Cpdia oc 15,829,000,000 dau khi

Ofing ty CP dau to 1,988,000,000 PV2

- Cdc khodn cldu to khdc

(13,929,520,000)

(1,411,480,000)

15,829,000,000

1,988,000,000

Tiing cOng 17,817,000,000 (15,341,000,000) 17,817,000,000

Du. phong

Y T (13,296,360,000 AN

VA (1,371,720,000

II )NGH

':

iP'. .DA

(14,668,080,000)

AT TRI(14

CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI BAO CAO TAI CHINN HcIP NHAT VA KHU CONG NGHIlp SONG DA Qui; III neirn 2020 Dia chi: Toa nha SUDICO, &rang Me Tri, phtrang my Dinh I, quan Nam Tic Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT Quy III nam 2020

4. Titn 30/9/2020 01/01/2020 VND VND

Tien mat 3,547,649,705 6,325,355,456 Tien girl ngan hang 49,797,713,709 41,887,473,587 Cac khoan tuang throng tien 4,259,558,830 7,802,152,131

Tiing et:mg 57,604,922,244 56,014,981,174

5. Diu to tai chinh ngAn hon

6. Phai thu ngan han cua khach hang 30/9/2020 01/01/2020

VND VND

Phai thu ngan han tir khach hang 283,202,176,482 327,350,526,879 Phai thu ngan han tit cac ben lien quan 3,206,000,000 3,861,200,000

Tong cing 286,408,176,482 331,211,726,879 Trong do:

- Dv an KDT Nam An Khanh 243,283,872,624 293,695,971,991 - an KDT My Dinh - Iva Tri 19,919,274,445 20,245,400,695 - Cac dAr an va phai thu thuang mai khac 23,205,029,413 17,270,354,193

Du phong phai thu ngan han kha dai (110,863,414,841) (110,863,414,841)

7. Tra twee cho nproi ban ngin han 30/9/2020 01/01/2020

VND VND Ngin han Tra trutfc cho nguai ban 90,318,157,137 62,774,249,344 Tra trudc cho cac ben lien quan

90,318,157,137 62,774,249,344

Dai han - Hoi d6ng b6i throng GPMB huyen Hoai Dire - Cac khoan tra truck khac

8. Phai thu ngiin han khac

Lai vay va cac khoan khac phai thu tir TOng C6ng ty Song Da

11

49,982,867,975 49,982,867,975

49,982,867,975 49,982,867,975

30/9/2020 01/01/2020

VND VND

4,156,250,000 4,156,250,000

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI

BAO CAO TAI CHINH HOP NHAT Qu9

VA KHU CONG NGHICP SONG DA nam 2020

uan Nam Tit' Liem, Ha Dia chi: Toa nha SUDICO, during Me Tri, phtx?Yng my Dinh I, q

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


QuS7 HI nam 2020

Tam irng cho nhan vien

Phai thu khac

255,902,959,945 148,502,924,395

'Ding Ong

9. Hang ton kho 30/9/2020

Gia gtic Da' phong

01/01/2020

Gia g6c phOng

65,931,576,980 66,058,970,763

185,815,132,965 78,287,703,632

Chi phi san xuk kinh doanh do dang 3,856,659,759,428

Du. an Khu Do thi Nam An Khcinh 3,371,137,323,668

Du. On Khu D6 thi M9 Dinh — MI Tri 176,335,794,394

Du an met rOng khu dan ow Biic chrimg Trdn Hung Doo - HB 297.882,335,089

Cac du an khdc 11,304,306,2 77 (4,690,871,676)

Nguyen vat lieu va CCDC 47,676,715

T6ng Ong 3,856,707,436,143 4,690,8719676)

10. Chi phi tra trithc ng'a'n han

(4,690,871,676) 3,573,067,332, 187

3,248,554,013, 441

176,253,702,368

(4,690.871,676)

137,015.462,285

11,244,154,093 (4,690,871.676)

43,599,439

3,573,110,931,626 (4,690,871,676)

30/9/2020 01/01/2020

VND VND

Chi phi ha tang 10 dat TH1 va TH2 dkr an My Dinh - MeTri (*) 16,469,107,530 16,469,107,530

Th4 TNDN tam trich d(Si vii phan thanh toan theo tin do cu KH 5,398,921,383

4,865, 164,441

527,435 ,450

Chi phi tra Mr& ngan han khac 19,370,730

COng 21,887,399,643 21,499,076,415

(*) Theo Quyet dinh s6 20/2004/QD-UB ngay 19 thang 2 nam 2004 dm I:Jy ban Nhan dan Thanh ph6 Ha N0i ve viec phe duyet quy

hoach chi ti& Khu D8 thi My Dinh — Me Tri va Quyet dinh s6 5577/QD-UBND ngay 15 thang my

12 nam h 2006 Tri, chi' au dm Oy ban tu co trach

Nhan din

Thanh ph6 Ha N0i ve viec dieu chinh mot s6 chi tieu ve sir dung at a xay dung Khu DO thi Dln — Me nhiem au tu ang 1)0 ha tang Icy thuat theo quy hoach va ban giao lai 2 18 dAt TH1 va TH2 de xay dung tru8ng tieu h9c va trung hoc. Ngay 28 thing 6 nam 2012, COng ty a dux hien tam the ban giao 16 at TH2 cho Truarng Trung h9c Ph6 thong Dan rap Marie

Curie. Cong ty ding da tam thi ban giao 10 dAt TH I cho UBND quan Nam Tir Liem de xay d(rng trutmg tieu hoc va THCS my Dinh

1 theo QD s6 2066/QD - UBND ngay 08/5/2015 dm Oy ban nhan dan thanh ph6 Ha NOi. Chi phi phat trien ha tang tra truac cho 18

dat THI va TH2 chr an My Dinh - Me Tri neu tren se durqc ben nhan ban giao cac to (lit naybiii hoan cho Cong ty.

11. 'Di sin ngin hn khfic 30/9/2020 01/01/2020

VND VND

Tiing cong

12

BAO CAO TAI CHINH HOP NHAT Quy III nom 2020

CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI

VA KHU CONG NGHltP SONG DA

Dia chi: Taa nha SUDICO, dung Tri, phui7ng My Dinh I, quan Nam Tit Liem, Ha NOi

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINII BAO CAO TAI CHiNH HOP NHAT Quy III nam 2020

53,180,000 946,032,051

53,180,000 946,032,051

Website

than mem

13. Tai san co dinh vo hinh

Chi tieu

Nguyen gia

S6 du ngay 01/01/2020

Giam khac

S6 du ngay 30/9/2020

Gia tri hao mon 10'7 ke

SO du ngay 01/01/2020

Kha.0 hao trong ky

Gam khac

S6 du ngay 30/9/2020

Gia tri can lii

Tai ngay 01/01/2019

Tai ngay 30/9/2020

14. Bit dOng san Au tin

Don vi tinh VND

Ting cong

999,212,05 1

999,212,05 1

tip

,NG T.

) PHA?

155,996,693 plikr

14,688,099 TNHG VG

NGD

iEWA - 170,684,792

843,215,358

828,527,259

Nha ci.ra VND

Quyen sii• dung dlit

TSCD hinh khac

53,180,000

53,180.000

102,816,69 3

14,688,099

117,504,792

843,215,358

828,527,259

Nguyen gia

Vao ngay 01/01/202 0

- Tang trong ky

- Giam trong ky

Vao ngay 30/9/202 0

Gia tri hao men ley ke

Vao ngay 01/01/2020

-1(h&u hao trong ky

- Giam trong ky

Vao ngay 30/9/2020

Gia tri cOn Lai

Vao ngay 01/01/2020

Vio ngiy 30/9/2020

31,253,421, 134

(5,077,778, 190)

26,175,642,944

16,251,779,013

886,400,85 3

(2,741,576,224)

14,396,03,642

15,001,642, 121

11,779,039,302

13

Nha cira, vat ki'en tric

272,423,846,349

May mac, thiet bi

1,728,787, 806

Phtrong tin van tat

23,834,516,894

BAO CAO TAI CH1NH HOP NHAT Quj III ;lam 2020

CONG TY CO PHAN DAU Tif PHAT TRIEN DO Tin

VA KHU CONG NGHICIP SONG DA Dia chi: Ma nha SUDICO, dung We Tri, phirtmg MS'i Dinh

I, quan Nam Tin Lietn, Ha N'qi

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

23,834,516,894 3,125,046,626

20,125,406,416 3,044,553,257

982,944,294 29,643,786

Trang thiet bi Tai san co dinh

van phong khfic

3,125,046,626

Don vi tinh: VND

ging

726,553,956 301,838,751,631

301,838,751,631

72,958,980,678 6,741,346,955

726,553,956 79,700,327,633

228,879,770,953

222,138,423,998

726,553,956

726,553,956

Dinh —1‘46 Tri vOi tin la 68.520.826.195 long. Gia tri

BAN THUYET MINH BAO CAO TAI CHINII HOP NHAT Quj, III nam 20201

272,423,846,349 1,728,787,806

Gia tri hao mint !US, ice

s6 du ngay 01/01/2020 Khali hao trong kSi Chuyen sang BDS dau to Thanh ly, nhuong ban

Tang khac Giam khac SO du nghy 30/9/2020

Gia tri con

Tai ngay 01/01/2019

Tia ngay 30/9/2020

47,577,990,873 5,674,267,068

53,252,257,941

224,845,855,476

219,171,588,408

1,484,476,176 54,491,807

1,538,967,983

244,311,630

189,819,823

- Nha eira, vat kien trite bao gia tri nguyen gia kh6i van phong SUDICO tai

nha hqp HH3, KDT My

cuakhoi van phong SUDICO nay dang du tam hack toan dua tren du toan t6ng mirc cl'Au tu nha

horp, china bao gem chi phi thue dat din tick dat cita nha

hi% hop nay. Hien tai, Cong ty dang tip hoan thin he so de hoan to

t viec hqp long thue dat vOi SO tai nguyen Meti throng, Ha Nei.

12. Tai san co dinh huu hinh

Chi ti'eu

Nguyen gia Se du nghy 01/01/2020 Mua trong 1(9 DAu to XDCB hoan thanh

Thanh 19, nhuong ban

Giam khac

SO du ngay 30/9/2020

21,108,350,710 3,074,197,043

3,709,110,478 80,493,369

2,726,166,184 50,849,583

14

BAO CAO TAI CHINH HQP NHAT Qu.)i III nam 2020

CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI

VA KHU CONG NGHltP SONG DA Dia chi: Tea nha SUDICO, throng Me Tri, phireng My Dinh I, quan Nam Tix Liam,

Ha NOi

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH 1-1qp NHAT

Quj7 III nam 2020

30/9/2020 01/01/202 0

15. TM san der dang clai han VND VND

Chi phi SX, KD der dang dai han

Gia gOc

30/9/2020 Gifi tri có tht thu

h6i Gifi goc

01/01/2020 Gia tri co the thu

hbi

Dv an I-16a Hai -

Da ting

. - Du an Van La Van Khe

Dv an Tien Xua.n

1,163,973,122,788

525,971,825,831

152,664,134,053

1,163,973,122,788

525,971,825,831

152,664,134,053

1,162,590,231,244

526,728,704,208

152,668,634,053

1,162,590,231,244 _....., ---"r

, ,.

526,728,704,20N, 1196141't

*. 111 Pi+

152,668,634,053 H91.:_'0;6TNNII 2, 7,1 . ::; .._,

Dv an khu do thi 108,662,373,140 Nam An Khanh ma rOng

108,714,557,140 108,714,557,140 108,662,373,140

Dv an khu do thi 9,534,327,495 Think Lang - I-16a Binh 11,520,175,881

11.520,175.881 9,534,327,495

Dv an Bac Chau Giang, Phil 14/, 21,277,515,271

Ha Nam 21,277,515,271

Du an khac -

1,981,461,785,411 1,960,184,270,140

Tong cOng 1,984,121,330,964

1,962,843,815,693

15

CONG TY CO PHAN fall TU. PHAT TRIEN flO THI

VA KHU CONG NGHltP SONG DA Dia chi: Taa nha SUDICO, duarng Me Tri, phuong My Dinh 1,

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO

BAO CAO TAI CHINH HOP NHAT Qi05 III nam 2020

quan Nam Tn. Li'em, Ha NOi

CAO TAI ClliNH HOT NHAT

Quj, Ill nam 2020

- Chi phi xay dung co. ban dang

Di; an Khu du lich sinh thai Song Da - Ngoc Virng

Cac di; an khac

Tong cong

30/9/202 0

VND

35,770,71 4,890

25,790,000

35,796,504,890

01/01/2020

VND

34,710,691,957

114,000,000

34,824,691,957

"/ HAN AT TRIE

NGHIE f 0,14

16


VA KHU CONG NGHIP SONG DA

Dia chi: Ma. nha SUDICO, duerng Me Tri, phuerng my Dinh I,

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAO CAO TAI CHINH HOP NHAT Quj 171 neim 2020

qu'an Nam TO Liem, HANOi

BAN THUYET MINH BAO CAO TAI CHINH HOOP NHAT

QuS, III atm 2020

16. Wan tv tai chink (Ili hail

01/01/2020

16.1 Dint tt• vim Cty lien k ACt 30/9/2020

tri hqp phOng Gil Ow

Gia Gil tri hqp ly Dv phong

Cong ty CP D'au to BAt dOng san va thucrng mai Thang Long 110,000,000,000

94,192,582,290 - 110,000,000,000

95,341,632,931

COng ty CP xay dung Sudico

Tintg cong

10,000,000,000 9,469,681,569

120,000,000,000 103,662,263,859

10,000,000,000 9,469,681,569

120,000,000,000 104,811,314,500

Dim to gop von vito den vi

16.2 kluic

TOng ding ty CO phAn Bao

hiem Toan Cu

Ong ty Co ph'An DAu to Vinare

30/9/2020

Gil glic Gil tri hqp ly Dv phong

8,800,000,000 8,800,000,000

10,000,000,000 10,000,000,000

01/01/2020

Gil giic Gil tri hqp 15r Dv pining

8,800,000,000 7,853,791,848 (946,208,152)

10,000,000,000 10,000,000,000

17


BAO CAO TAI CHINH HQP NHAT VA KHU CONG NGHItP SONG DA

Qu.) 111 neon 2020

Dia chi: Toa nha SUDICO, &Ong Me Tri, phtrOng my Dinh I, quail Nam TO- Liem, Ha N6i

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

C6ng ty Co phAn DTPT nha

BAN THUYET MINH BAO cAo TAI CHINH HOP NHAT

QuST III nam 2020

va do thi HUDSE 7,200,000,000 7,014,733,339 (185,266,661) 7,200,000,000 6,778,653,622 (421,346,378)

Cong ty Co phan Dau to va Phat tri6n Van Phong 23,493,000,000 14,605,847,106 (8,887,152,894) 23,493,000,000 14,589,022,386 (8,903,977,613)

C6ng ty gach nhe PhOc San 6,000,000,000 (6,000,000,000) 6,000,000,000 (6,000,000,000)

Tiing cong 55,493,000,000 40,420,580,445 (15,072,419,555) 55,493,000,000 39,221,467,856 (16,271,532,143)

18 .\\ i czvico.- csi , -4 .c, 0. '0'

CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHICP SONG DA Qui; III nam 2020 Dia chi: T6a nha SUDICO, dtr6ng Me Tri, phtrOrng my Dinh I, quan Nam Tir Liern, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quj, III nam 2020

17. Chi phi tra tru6• dai han 30/9/2020 01/01/2020

Cling cu dung cu 726,461,346 465,914,211 Chi phi sira chaa 16n 73,820,313 188,337,545 Chi phi tra trtroc dai han khac 20,804,525,038 334,268,275

Timg cong 21,604,806,697 988,520,031

18. Phai tra ngu•ri ban ngin han 30/9/2020 01/01/2020

Phai tra ngan han cho ngtr•i ban 162,996,177,188 150,396,465,650 Phai tra ngin han cho cac ben lien quan 1,054,734,474

Tting cong 164,050,911,662 150,396,465,650

19. Ngiroi mua tra tien &ink ngin Ilan 30/9/2020 01/01/2020

Ngin Ilan VND VND

Ngtrol mua tra tien trirac 535,055,886,914 422,211,915,391

Cac ben lien quan tra tien truac

535,055,886,914 422,211,915,391

Dai han Khu VP thui)c t6a nha HH3 193,673,600,481 193,673,600,481

193,673,600,481 193,673,600,481

Tting cong 728,729,487,395 615,885,515,872 Trong do

Dv an KDT Nam An Khanh 529,746,663,097 418,230,496,598 Dv an KDT my Dinh - Me Tri 194,328,465,266 194,328,465,266 Cac dkr an khac 4,654,359,032 3,326,554,008

Nox6i mua tra tien truck la khoan tien gbp von cua khdch hang cho mvc Bich tien hanh xay dung va phat tri6n cac dkr an bat dOng san cua Cong ty bao gom Khu do thi My Dinh - Me Tri, Khu Do thi Nam An Khanh va cac dig an khac cua Cong ty.

20. Thud va cac khoin phai n'Op nha 'link 30/9/2020 01/01/2020 VND VND

Thu le gia tri gia tang 727,887,913 673,105,781 Thue thu nhap doanh nghiep 42,956,852,126 58,004,246,831 Thud thu nhap ca nhan 739,262,807 610,430,861 Cac khoan phi, le phi va cac khoan phai nOp khac 494,776,545 431,830,895

TiSng cong 44,918,779,391 59,719,614,368

21. Chi phi phai tra ngAn 11#n 30/9/2020 01/01/2020 VND VND

Trich vay phai tra 141,880,926,329 215,050,572,497

19

CONG TY CO PHAN DAU TU . PHAT TR1EN DO TH1 BAO CAO TAI CHINN HOP NHAT

VA KHU CONG NGH1EP SONG DA Quji III nam 2020

Dia chi: TOa nha SUDICO, &rang Me Tri, phuong my Dinh I, quan Nam Tir Liem, Ha N6i Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Qujf III nArn 2020

Chi phi Oat tri6n co so' ha tang dtr chi de)i vai phan doanh thu da

ghi nhin cho du. an KDT Nam An Khanh 623,902,105,610 643,931,183,605

Trich tilt& chi phi xay dtmg 139,002,961,579 178,243,788,548

Trong do - Chi phi xdy dung cly• an Khu do thf My Dinh - Me Tri 1,922, 385, 329 1,922,385,329

- Chi phi xdy dung du On Nam An Khanh 125,787,856,854 169,997,028,628

- Chi phi xdy dung dtr On Bac ChOu Giang 4,588,252,727 4,588,252,727

- Chi phi xdy dung coc di re On khdc 6,704,466,669 1,736,121,864

Trich truac tien cham n6p 29,046,374,914 29,046,374,914

Cac khoan khac 12,370,965,877 15,109,065,597

Tong cong 946,203,334,309 1,081,380,985,161 6,,,140j

22. nal tra khac

NgAn han

CO tirc, lqi nhuan phai tra (*)

Phai tra ngan sach thanh ph6 (**)

Tien gap von du an cna KH

30/9/2020

VND

01/01/2020N VNIY.R"

!A 440,805,115,000

13,084,244,056

125,628,188,844

326,837,240,000 ;OP

13,084,244,056 '.1A,-/ 113.838,279,749

Khen thuang phai tra cong nhan vien 11,522.700,000 11,522,700,000

BHXH, BHYT, BHTN 898,981,614 759,425,896

Kinh phi cong doan 2,620,774,693 2,267,329,277

Tien den 1)0 GPMB 2,555,215,198 2,555,215,198

C6ng ty TNHH MTV Land Ha Hai 404,300,000,000 404,300,000,000

Chi phi bao tri t6a nha HH3 16,572,743,446 14,643,341,775

Cong ty CP Vinhomes 39,076,818,182

Phai tra hop tac kinh doanh 755,414,978,719 490,320,000,000

Cac khoan phai tra, phai n6p khac 17,666,780,167 16,906,906,811

TOng cong 1,807,642,465,183 1,436,111,500,944

Dai han

Phai tra khac cho cac ben lien quan 1,465,000,000 1.465,000,000

Tien g6p von du. in KDT Nam An Khanh 14,928.541,727 44,020.325,233

Tien gop von du. in KDT Van La - Van Khe 153,626,892,200 154,166,892,200

Tien g6p von du. in m6 r6ng khu din cu. bac Tran Hung Dao 199,566,652,500

Cac khoan dat coc thue kiot, bao ve 7,493.300,624 5,759,979,880

Hoc vien chinh sach 27,945,880,873 27,945,880,873

Twang THPT DL Marie Cuire 10,938,966,538 10,938,966,538

Phai tra hop tic kinh doanh 102,500,000,000 102,500,000,000 518,465,234,462 346,797,044,724

(*) Theo Nghi quyet 01/NQ - CT - DHDCD cita Dai H6i dOng Co dOng thuang nien ngay 31/5/2017 va Nghi quyet 01/NQ - CT - DHDCD2018 ngdy 25/4/2018 , Dai H6i dong Co (long da thOng qua phtrang an chi tra co tirc 10% bang tien cna nam 2016 la 99.042.280.000 dOng, nam 2017 IA 113.897.480.000 dOng, nam 2018 IA 113.897.480 d6ng N/A nam

2019 la 113.897.480.000 dong.

20

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HQP NHAT VA KHU CONG NGHICP SONG DA Qu.) III nam 2020 Dia chi: Tea nha SUDICO, &rang M8 Tri, phuang my Dinh I, qudn Nam Tit' Liern, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


QuS, III nam 2020

(**) Theo COng van so 230/UBND-KT cua Uy Ban Nhan dan Thanh ph6 Ha N0i, C6ng ty &rot giao thkrc hien xay dkmg va ban cac can 110 thu0c dan nguy'dn 3 cea tea nha CT9, Khu DO thi my Dinh - Me Tri va phan loi nhuan thu duvc phai nOp 141 ngan sach nha nuOc. Cong ty da tam tinh phan lqi nhuan phai nOpl4i la 13.084.244.056 6ng Vi0t Nam.

23. Doanh thu chua• tiny hVen ngn han

Doanh thu chua thkrc hien cea cdc hop diing

Tiing ding

30/9/2020 01/01/2020

VND VND

6,780,764,752 34,881,831,000

6,780,764,752 34,881,831,000

21

CONG TY CO PHAN DAU PHAT TRIEN DO Till VA KHU CONG NGHI ,EP SONG DA Dia c Dia chi: Tea nha SUDICO, dutmg Me Tri, plureng my Dinh I, qu'a'n Nam Tir Liem, Ha Nei Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAO CAO TAI CHINH HOP NHAT

Qui, III nam 2020

BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT Quy III nam 2020,

24. Vay va nq thue tai chinh ngAn ha n

Don vi tinh: VND 30/9/2020

So có kha tang tra Gia tri

nq

Trong kji

Tang Giarn

01/01/2020

So co kha tang tra Chi tri nq

Trai phi6u ngan han Oat hanh - -

Vay ngan han 429,415,482,248 429,415,482,248 429,415,482,248 - - -

Ng dai han an han tra 37,500,000,000 37,500,000,000 - 447,906,729,452 485,406,729,452 485,406,729,452

Tiing cong 466,915,482,248 466,915,482,248 429,415,482,248 447,906,729,452 485,406,729,452 485,406,729,452

25. Vay va nq thug tai chinh dal hall

Gia tri

30/9/2020 SO co kha nring tra

nq Tang

Trong ky

Giam Gia tri

Don vi tinh: VND 01/01/2020

SO co kha ming tra nq

Vay dai han 106,651,476,000 106,651,476,000 26,700,040,000 10,631,919,600 90,583,355,600 90,583,355,600

Na dai han khac - -

Tiing cong 106,651,476,000 106,651,476,000 26,700,040,000 10,631,919,600 90,583,355,600 90,583,355,600

CONG TY CO PHAN °Au nr PHAT TRIEN DO TH1 BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHICP SONG DA

Qmi 111 nam 2020

Dja chi: Toa nha SUDICO, throng Me Tri, phuong M9 Dinh I, qu.n Nam Tit Liem, Ha Ni6' Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

26. VOn chit so' hi•u 26.1 Tlnh hinh tang giant nguOn von chit s& him

BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT Quj, III nAm 2020

Dan vi tinh:

VOn day! tocan chit ThOng du von c0 Von phin phat hanh ham pain Co phiEu quy

Chenh lEch ilanhgia lai tai sin + tyQUY dAu Oat

gia hoi doii triEn Quy khac thu6c Loi nhuAn sau thine Lcri Ich co (long khong von cha sO• hdu china phin phoi kiem soot TOng cOng

A 1 2 3 4 5 7 8 9 10 SO du- tai ngity 01/01/2019 1,148,555,400,000 219,017,196,787 (61,161,904,650) - 749,270,472,555 7,523,041,519 160,520,189,143 28,232,041,969 2,251,956,437,323 - Tang von trong nam - Loi nhuOn trong nam 104,848,606,569 2,381,613,459 107,230,220,028 - Chia co tirc trong nam (113,897.480,000) (113,897,480,000) - C6 tfrc chia cho co dong kh6ng kitm soar (955,500,000) (955,500,000) - Trich cac quy trong nam (8,654,103,720) (388,256,515) (9,042,360,235) - Tang, giam khac trong nam SO du t9i ngay 31/12/2019 1,148,555,400,000 219,017,196,787 (61.161,904,650) 749,270,472,555 7,523,041,519 142,817,211,992 29,269,898,913 2,235,291,317,116 - Tang von trong nam - Lqi nhuOn trong nam 30,637,446,015 (1,307,202,807) 29,330,243,208 - Chia c6 ttic trong nam (113,897,480,000) (113,897,480,000) - CO tire chia cho co dong khang ki6m soat (955,500,000) (955,500,000) - Trich cac quy trong nam (8,619,255,952) (641,671,882) (9,260,927,834) - Tang, giam khac trong nam

SO du. tai ngay 30/9/2020 1,148,555,400,000 219,017,196,787 (61.161,904,650) 749,270,472,555 7,523,041,519 50,937,922,055 26,365,524,224 2,140,507,652,490

26.2 Chi tikt vOn dou to cilia chit sO' ha-u 30/9/2020 01/01/2020

VND VND

- Von diu to cda TOng cong ty Song DA 417,458,620,000 417,458,620,000 - Von dOu to cna citc dOi tucrng khac 731,096,780,000 731,096,780,000

COng 1,148,555,400,000 1,148,555,400,000

* SO Itrong co phieu quy: 958.060 CO phi&i

CONG TY CO PHAN BAU TU. PHAT TRIEN DO THE

BAO CAO TAI CH1NH HOP NHAT VA KHU CONG NGHIEP SONG DA

Q11) III nam 2020

Dia chi: Ma nha SUDICO, dutmg Mg Tri, phirerng my Dinh 1, quan Nam Tir Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quy III nAm 2020

26.3 Cac giao dich vg von voi cac chu so. ham va Oat' ph6i co tut, chia Ioi nhuan

Quy III nAm 2020 VND

Quj, III nAm 2019 VND

Win dau ttr cua chia se• hen VOn g6p dau ky VOn g6p tang trong ky VOn g6p giam trong ky Von g6p cuoi IcS/

Co tac, IQti nhu#n dA chia

26.4 Co phigu

1,148,555,400,000

1,148,555,400,000

1,148,555,400,000 1,148,555,400,000

1,148,555,400,000

1,148,555,400,000

30/9/2020 VND

01/01/2020 VND

S6 itrcmg c6 phigu dang ky phat hanh Se) lucmg c6 phigu da ban ra ding chung - Co philu pho thong -Cophieuuu dl S6 Itrurng co phigu duvc mua lai - Cdphiiu phd thong - Co phiEzt tru clai So ltrcmg co phi6u dang Itru hanh - Cap/74u pha thong - Co phiiu int deli

- MOh gia co phieu dang luu hanh: 10.000 cl6ng

26.5 Cac quy cfia ding ty

Quy dan to phat trign Quy khac thuOc von chn s• hiru

Tiing Ong

114,855,540 114,855,540 114,855,540

958,060 958,060

113,897,480 113,897,480

30/9/2020 VND

749,270,472,555 7,523,041,519

756,793,514,074

114,855,540 19., 114,855,540 114,855,540 FiAN

_ : AT\ITARIE H

958,060 ii GHIEI 958,060 ;

113.897,480 113,897,480

01/01/2020 VND

749,270,472,555 7,523,041,519

756,793,514,074

24

CONG TY CO PHAN DAU TU PHAT TRIEN DO THI

BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHI10 SONG DA

Quj 111 nam 2020

Dia chi: Tea nha SUDICO, dueng Me Tri, phueng My Dinh I, quail Nam Tir Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT Quy III nAm 2020

27. Lcri ich cua ac co dung kliOng ki0m soat Dun vi tinh: VND

Chi tieu Cling ty TNHH

Sudico Thing Long Cong ty CO phAn

djch va Sudico Cong ty phAn Sudico Wm Binh

Cong ty Co phAn VAt xfiy dk•ng va dau

ttrphAt trien Sudico

Cling ty CP Tu. van Sudico

COng

TO ngay 30/9/2020

V6n diet' 10 da Op 166,600,000 7,350,000,000 17,500,000,000 8,700,000,000 4,506,000,000 38,222,600,000

Thang du von 117,250,000 - 117,250,000

Chenh lOch ty gid h6i dodi - -

QuY du ttr va Oat tri6n 1,017,901,348 1,265,616,235 113,247,536 2,396,765,119

Quy khac thuOc von che se. hau -

Lgi nhuan dm phan pliiii (18,603,584) 2,122,340,909 (2,208,390,987) (10,394,267,025) (3,872,170,208) (14,371,090,895)

147,996,416 10,490,242,257 16,674,475,248 (1,691,267,025) 747,077,328 26,365,524,224

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH KIP NHAT VA KHU CONG NGHIEP SONG DA Qui> III Wm 2020 Dia chi: Ma nha SUDICO, &robin Me Tri, phtrang MS, Dinh I, quail Nam TV Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quj, III nam 2020

28. Bao coo ket qui hoot cong kinh doanh

28.1 Doanh thu ban hang vä cung cap dich vu

Tong doanh thu

Trong coo Doanh thu ban hang va cung cap dich vu

Cgc khoan grim trir doanh thu

Doanh thu thuin Trong do

Doanh thu ban hang va cung cap dich vu

28.2 Gia von hang ban va dich vu cung cap

Qia von ctia hang ban va dich vu da cung cap

Tong cong

Qujr III nam 2020 Quj, III nam 2019

VND VND

121,105,984,180

47,232,199,049

121,105,984,180

47,232,199,049

121,105,984,180 47,232,199,049

121,105,984,180 47,232,199,049

Qu3 HI nam 2020 Quy III nam 2019

VND VND

94,567,418,078 36,186,663,739

94,567,418,078 36,186,663,739

28.3 Doanh thu hoot clOng tai chinh Quj, HI nam 2020 Quj, III nam 2019

VND VND

Lai ti&I girl 465,042,148 66,183,195

CO tirc, Iqi nhuan (lbw chia 440,000,000

Chuy& nhuong co phan

Tong Ong 905,042,148 66,183,195

28.4 Chi phi tai chinh

Quji HI nam 2020 Quj, HI nam 2019

VND VND

Lai tien vay

3,220,764,674

Trich lap, hoan nhap dkx phong giam gia cac khoan Cau to tai chinh

197,300,000

429,165,377

Tong cong 3,418,064,674 429,165,377

28.5 CP ban hang va QLDN Quj, III nam 2020 Quji III nam 2019

VND VND

Chi phi ban hang 560,188,233 263,076,354

Chi phi quan 1y doanh nghiep 11,437,753,412 3,233,853,199

TC;ng cong 11,997,941,645 3,496,929,553

26

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGH1CP SONG DA Quy III nam 2020 Dia chi: T6a nha SUDICO, dtrOng Me Tri, phutrng MS Dinh I, quan Nam Tir Liem, HA NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT

QuS, III nam 2020

28.6 Thu nh;lp khlic va chi phi khac

Thu nhap khac

Chi phi khac

Tling cong

QuS, HI nam 2020 VND

QuS, III nam 2019 VND

91,540,403 23,835,428

71,760,580 120,308,621

67,704,975 (48,548,041)

Giai trinh hien Ong ket qua kinh doanh gifts qujr 3/2020 so v6i ding kSiquji 3/2019:

Trong Quy 3/2020, Ong ty da tridn khai kinh doanh mot so dien tfch mat bang tang 1 tai chung cu CT4, CT5 khu DIM MS, Dinh - Me Tri va mot so can h6 tai du an khu da thi mOi Nam An Khanh. VI vay, kdt qua kinh doanh Quy 3/2020 dat lai nhuan tang so vai ding ky nam 2019.

29. Thue thu nh(ip doanh nghiep

Thud thu nhap doanh nghiep ("TNDN") dp dung cho Cong ty nhu sau:

Thud suat TNDN cho Cong ty la 20 % loi nhuan chiu thud.

Cac bao cao thud cCia COng ty se chiu su kiAm tra cua co quan thud. Do viec ap dung lust va cac qui dinh vA thud c6 thd dixoc giai thich theo nhiAu cach khdc nhau, s6 thud &roc trinh bay tren cac bao cao tai chinh hop nhat Quy III c6 thd se bi thay dOi theo quydt dinh cuOi ciing dm co quan thud. ,:)//

29.1 Chi phi thud TNDN hien hcinh

QuS, III nam 2020 Quy 111 nam 2019 0\10

VND VND V194

Chi phi thud TNDN hien hanh 3,104,661,615 1,737,361,212 Chi phi thud thu nhap hoan lai

Tong cong 3,104,661,615 1,737,361,212

29.2 Thui thu nhap doanh nghiep

Thud TNDN hien hanh phai tra &roc xac dinh dua tren thu nhap chili thud dm ky hien tai. Thu nhap chiu thud dia Ong ty khac vai thu nhap &roc bao cao trong bao cao kdt qua hoat dOng kinh doanh hqp nhat Quy III vi thu nhap chiu thud khOng bao gom cac khoan muc thu nhap chiu thud hay chi phi &roc khau trir cho muc dich tinh thud trong cac ky khac va ding khong bao gom cac khoan muc kh6ng phai chiu thud hay kh6ng dtroc khau trir cho muc dich tinh thud. Thud TNDN hien hanh phai tra cua Cong ty me va cac cong ty con &roc tinh theo thud suk da ban hanh ddn ngay kdt thiic ky kd toan.

30. Nghiep vu v6i cac ben lien quan

Danh sach cac ben lien quan °IA co giao dich trong ky va/hoac c6 khoan phai thu/phai tra tai ngay kdt thilc ky kA toan Quy III NAN Cong ty:

STT Ten cong ty Mai quan he 1 Ong ty CO phan Dau to Bat d6ng san & TM Thang Long Cong ty lien kdt

2 Ong ty CO phan xay dung Sudico Cong ty lien kdt

3 TOng cong ty Song Da CO (rang

4 Cong ty CP S6ng DA 5 Ben lien quan khac

27

CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGWP SONG DA Quy III lialn 2020 Dia chi: T6a nha SUDICO, throng Me Tri, phuOng My Dinh I, quan Nam Tit Liem, HA Ngi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quj, III nam 2020

Kh6ng co giao dich trong yeti dia Cong ty vai cac ben lien quan trong kY.

Cac cheu kien vet cheu khoan cUa cac giao dich v61 cac ben lien quan

C6ng ty ban hang/cho thue cho cac ben lien quan theo mix gia ban/thue niem yet th6ng thugng.

S6 du cac khoan phai thu, phai tra tai thai diem ngay 30 thang 9 nam 2020 khOng can bao dam, khOng co lai suat va se clugc thanh toan bang tien. Cho giai doan tai chinh Quy Ill ket thuc veto ngdy 30 thang 9 nam 2020, C6ng ty chua trich lap bat cu mgt khoan du phOng ng phai thu kh6 doi nao lien quan den s6 tien cac ben lien quan con no . Cong ty (31 thang 12 nam 2019: 0). Viec danh gia nay dugc thuc hien cho 8i nam th6ng qua viec kiem tra tinh hinh tai chinh cUa ben lien quan va thi mit -1g ma ben lien quan dO hoat Ong.

Veto ngay ket thtic kv ice tocin Quy 111, cac khoan phai thu va phai tra veri cac ben lien quan nhu- saw

30/9/2020

Cac ben lien quan NOi dung nghiep vu VND

Cac kha, ph& thu khcic T6ng ding ty Song Da

Plrai thu khdch hang

Cong ty CP Dau tu• BDS \id TM Thang Long

Tra truck cho ngcroi ban

COng ty CP S6ng DA 5

Tien lai vay 4,156,250,000

4,156,250,000

Phai thu chuyen nhugng dat da c6 ha tang du an KDT Nam An Khanh

Tra trugc tien thi cong

gNG CO PH

3,206,000,00Q I'd PHA 3,206,000,000

°f(ZI SANG

Mull tra khac

C6ng ty CP Dau to BDS va TM Thang Long Cap guy khen thugng phiac lgi

Cac ca nhan co lien quan G6p von du. an NAK, Van La - Van Khe

Phai tra viral ban

66,700,000

1,465,000,000 1,531,700,000

Cong ty CP Song Da 5 Cong ty Co phan xay dung Sudico

Thi cong du an An Khanh 1,054,734,474

Thi cong du. an My/ Dinh - Me Tri, Ha Long, An Khanh

1,054,734,474

31. Muc dich va chinh sach quail 1S, hid ro tai chinh

No phai tra tai chinh cda Cong ty chu yeti bao gom cac khoan vay va ng, cac khoan phai tra ngtrai ban va cac khoan phai tra khac. Muc dich chinh cua nhang khoan net phai tra tai chinh nay IA nham huy dgng nguOn tai chinh phuc vu cac hoat Ong cCia Cong ty. Gong ty co cac khoan cho vay vet cac khoan phai thu khac, phai thu khach hang, tien mat va tien

ngan han phat sinh true tiep hoat dgng cua C6ng ty. C6ng ty kh6ng nam giti hay phat hanh cong cu tai chinh phai sinh.

COng ty CO rui ro thi trugng, rui ro tin dung va rui ro thanh khodn.

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CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HQP NHAT VA KHU CONG NGHICP SONG DA Qzi.) III nam 2020 Dia chi: Tea nha SUDICO, clueing Me Tri, phutrng my Dinh I, quan Nam Tir Liem, HA Nei Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOT' NHAT

Quj, III nam 2020

Nghiep vu quan 1St rui ro la , nghiep vu kh6ng the thieu cho Wan be hoat citing kinh doanh C6ng ty. C6ng ty xay dung th6ng kiem soat nham dam bao su can bang 6 . mire hop 15, gift chi phi rui ro phat sinh va chi phi quan 1S, rui ro. Ban TOng Giam doc lien tuc theo doi quy trinh quan ljr rid ro cua Cling ty de dam bao su can bang hop 157 giira rui ro va kiem soat rui ro.

Ban Tong Giam d6c xem xet va Meng nhat ap dung cac chinh sach quan ly cho nhang rui ro not tren nhu sau:

Rui ro thi truerng Rai ro thi threw la rui ro ma gia tri hop 13" , cua cac lueng ,tien trong tucmg lai met cong cu tai chinh se bin Ong theo nhUng thay doi caa gia thi trueng. Gia thi Mit:mg co bon loai rui ro: rid ro Idi suit, rui ro tien te, rui ro gia hang h6a va rui ro ve gid khac, chang han nhu rid rove gia co phan. Cong cu tai chinh bi anh huang bbi rui ro thi trutmg bao gem cac khoan vay va ng, tien giri, cac khoan dau to san sang de ban Cac phan tich dO nhay nhu dugc trinh bay dual day lien quan den tinh hinh tai chinh cua C6ng ty tai ngay 30 thang 9 nam 2020 va ngay 31 thang 12 nam 2019.

Cac phan tich dO nhay nay da dugc lap tren co sa gia tri cac khoan no thuan, ty le glifts cac khoan ng co lai suit c6 dinh va cac khoan no CO Idi suit tha not va ty le Wang quan gitla cac cling cu tai chinh co goc ngoai te la kh6ng thay Khi tinh toan cac phan tich dO nhay, Ban Tang Giam d6c gia dinh rang:

DO nhay cua cac khoan muc tren bang can doi ke toan lien quan den de cong cu no san sang a ban;

dua tren cac tai san va no phai tra tai chinh ma Cling ty nam gift tai ngay 1.7vii I Cti‘Q trong gia dinh ve rui ro thi trutmg tuong DO nhay caa cac khoan muc co lien quan trong bao cao IC& qua float Ong kinh doanh bi anh huong cac thay d36ce.i

thang 9 nam 2020 va 31 thang 12 nam 2019. va IGNIEP

Rid ro suit DA Rui ro lai suit la rui ro ma gia tri hop ljt hoac cac Wong tien trong tucmg lai cua met cong cu tai chinh se Nen deng theo nhitng thay doi cua iai suit thi trueng. Rai ro thi trutmg do thay doi lai suit cua Cong ty cha y6u lien quan den tien va cac khoan tien girl ngan han cua COng ty. Day la cac khoan dau tu ngan han va khong dugc COng ty nam giix nham muc Bich thu lgi fir su tang len trong gia tri.

Cling ty quan ly rui ro Idi suit bang cach phan tich tinh hinh canh tranh tren thi trueng a c6 dugc cac Iii suit co loi cho muc dich cua Cling ty va van nam trong giai han quanlj , rui ro cua minh.

Do nhay dal voi Itli suit

C6ng ty kh6ng thuc hien phan tich de nhay d6i vbi lai suit cho giai doan tai chinh QuSt III nam 2020 vi phan lan chi phi iai vay cua cac khoan vay trong giai doan nay dang dugc von hea vao cac du an.

Red ro ngogi to

Cling ty co rui ro ngoai te do thuc hien mua va ban hang hod bang cac don vi tien khac deng tien toan cua C6ng ty nhu &roc trinh bay trong Thuyet minh. Cong ty quan 1j , rui ro ngoai te bang cach xem xet tinh hinh thi twang hien hanh va du kien khi C6ng ty lap ke hoach mua va ban hang hea trong thong lai bang ngoai te, ngoai tit viec tang t le phong ngira raj ro. Cling ty sir dung bat kS, cong cu tai chinh phai sinh de pheng ngira rid ro ngoai to cua minh.

D nhgy doi vOi ngoqi Cling ty khong thuc hien phan tich dO nhay doi vOi ngoai to cho giai doan tai chinh Quj , HI nam 2020 vi cac khoan muc tien to co gec ngoai te la khong dang ke.

Rai ro ve gici co phib

Cac co phieu dd niem yet va china niem ye't do C6ng ty nam gift bi anh huang bbl cac rui ro thi trueng phat sinh tir tinh khOng chic chin ve gia tri tucmg lai cua co phieu dau tu. Cling ty quan 15 , gia rui ro ve gia co phieu bang each thiet lap han mirc dau tu vao co phieu. HOi &Mg Quan tri cua Cong ty ding xem xet va phe duyet toan be cac quyet dinh dau to vao c6 phieu.

29

Ngubi 10p K4' tofin tru•ngA

NguyZn Thi Quynh TrAn Vi0 Dung

. 6(61S1Z46,

GONG TY

Tli PHAT TRIEN DO THI. VA

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KHU tIGHIEP

14/4, r_StfOLNIEGAlliAv •

CONG TY CO PHAN BAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHIEP SONG DA Quy" III nam 2020 Dia chi: Toa nha SUDICO, &rang M6' Tri, phuang MS, Dinh 1, quan Nam Tir Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quy III nam 2020

Rai ro ve gib hang h6a

C6ng ty co rid ro ve gia hang h6a lien quan CI6n chi phi phat then dat va xay dung ca so ha tang/cong trinh. COng ty quan ly rui ro nay thong qua viec theo dOi chat the cac thong tin va tinh hinh .c6 lien quan thi truang bat thing san. C6ng ty chua sir dung cac ding cu phai sinh dam bao de phong ngira ro ve chi phi phat trien dat va xay dung co so ha tang/cong trinh. Rai ro tin dyng

Rui ro tin dung la raj ro ma mot ben tham sgia trong mot cong cu tai chinh hoac hgp dOng khach hang khOng thuc hien cac nghl'a vu minh, clan den ton that ve tai chinh. Cong ty co rui ro tin dung tir cac hoat Ong san xuAt kinh doanh cua minh (chit yeu doi vOi cac khoan phai thu khach hang) va tir hoat Ong tai chinh cua minh, bao gtim tien gCri ngan hang, nghiep vu ngoai hoi va cac cong cu tai chinh khac.

Ph& thu khdch hang

Cong ty quail Iy nal ro tin dung khach hang th6ng qua cac chinh sach, thin tuc va quy trinh kirn soat caa Cong ty co lien quan den viec quan ly rid ro tin dung khach hang.

COng ty thuang xuyen theo dOi cac khoan phai thu khach hang chua thu dugc. Doi vgi cac khach hanglan, C6ng ty thuc hien xem xet sr suy giam trong chat Wang tin dung cCia timg khach hang tai ngay lap bao cao. Tren co so nay va viec cac khoan phai thu khach hang ctia Cong ty co lien quan den nhieu khach hang khac nhau, rui ro tin dung kh6ng bi tap trung clang ke vao mgt khach hang nhat Binh.

TMn gai ngan hang ,

Cong ty yeu duy tri so dutien girl tai cac ngan hang dugc nhieu

BANG CAN DOI Kt TOAN - HQP NHAT 3...1Ci , CI Dal] TI DC KHU C Si CONG TY CP DT PT DO THI VA KCN SONG...

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Transcript of BANG CAN DOI Kt TOAN - HQP NHAT 3...1Ci , CI Dal] TI DC KHU C Si CONG TY CP DT PT DO THI VA KCN SONG...