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T r i n t r g n g

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U A N T R J , . ^ . ^

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NQI D U N G

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B i o cao k i t q u i ho?t ddng k m h doanh rieng Quy 2 n i m 2017 5

B i o cao luu c h u y i n tien 1? neng Quy 2 n i m 2017 6 • 7

B i n thuyet minh B i o c i o t i i chmh rieng Quy 2 n i m 2017 8 - 3 0

1

T' C6ng ty C6 ph in T$p d o i n Q u i n ly T i i san Tr i Vi#t i — Sd 142 Ddi C i n , phuong D o i C i n , qu jn Ba Dinh, thanh ph6 H i Ng i , Vigt Nam

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BANG C A N DOI K E TOAN Tpi ngay 30 thdng 6 ndm 2017

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2

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9 Quy h5 trg s ip x i p doanh ngh i ip 419

10 Quy khac thuOc v i n chu sd h&u 420

11 Lg i nhu in sau t h u i chua p h i n phdi 421 39 254 105 320 29 087 163 809

12 Nguon von d i u t u X D C B 422

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1 Nguon kmh phi 431

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CHI T IEU M i sA Tfauyit

minh Ky n i y N i m nay

d i n 30/06 Ky n i y N i m trirdc

den 30/06 LQy k i d i n c u i i ky n i y N i m nay 30/06

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10 _ 1 490 000 000 1 244 895 733 4 470 OOO 000

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Lgi nhuin g ip v i b i n h ing v i cung c ip J|ch vg (20=10-11)

20 (289 419 254) 619 762 163 644 287 404 3 215 884 218

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10 Lg i nhuin thuan t i ' hoat d^ng kinh 1nanh It f l = 70 + (71 .771 . ( 7 i + 74U J U i l l l U — i v ' ^ i 1 — i i J — \ i f ~ i-J/t

30 1 566 581 260 8 349 871 736 11 820 508 526 11 567 421 121

11 Thu nhip khic 31 V I 5 845 27 845 27 12 Chi phf khac 32 VI.6 10 602 OOC 528 000 16 649 627 27 328 000 13. Ltn nhuan khac (40 = 31 - 32) 40 (10601 155) (527 973) (16 648 782) (27 327 973) 14 Phin 141 hoSr In trnno ctino tv hSn k i t !iSn doanh 45

15 T i n g Igi nhuin k i t o in trirdrc t h u i (50 = 30 + 40 + 45)

50 1 555 980 105 8 349 343 763 11 803 859 744 11 540 093 148

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Kh iu hao TSCD 2 23 800 000 28 560 000

- Cac khoin dg phhng 3 55 160 260 (233 092 869) - L2i, l3 chSnh l ich ty g i i hoi do i i chua thgc hign 4

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3 L(n nhu^n tit hogi dpng kmh doanh tru&c thay dSi v6n luu ddng 8 40 693.065.332 / 977803.608

- T ing, giam cic khoin ph i i thu 9 (154 589 905 092) (52 207 248 608) - T ing, giam hing ton kho 10 - T ing, giam cic khoin ph i i t r i (Khdng k l l i i vay phai

tra. thue thu nhip doanh nghigp phai n ip ) 11 76 250 234 850 20 151 425 269

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TiAn thu khic l u hogl dgng kmh doanh 16 - Tidn chi khic cho hogl dgng kinh doanh 17 (12 475 000)

Luu chuyin tiin Ihu&n tit hagt d^ng kinh doanh 20 (53 954 453.984) (18.901.669.145) 11 Lu l l chuven lien l u hogl ddng dau t u 1 Tien chi de mua s im, x i y dgng TSCD v i cic l i i sin d i i hgn khic

21

2 Tien thu tir thanh ly, nhugng b i n TSCD v i cic t i l san d i i hgn khic

22

3 T i l n chi cho vay, mua cic cdng eg no ciia don v| khic 23 (52 370 273 654) (90 600 000 000)

4 T i l n thu hdi cho vay, b in Igi c ic cdng eg ng ciia don v) khic

24 1 580 000 000 10 000 000 000

5 T i l n ehi dau tu gdp von v io don vi khac 25 6 T i l n thu hot dau tu gdp vdn vao don vi khic

, £_L LZ 26

7 Tien thu l i t cho vay, cd luc v i Igi n h u ^ dugc chia 27 24 733 892 845 9 793 460 018 Luu chuyen tien thuAn tir hoat ddng d^u t u 30 (26.056.380 809) (70 806.539.982) 111. L u u chuyeD ( i ln tir hoat dgng t i l chinh 1 Tien thu tir phat hinh cd phidu, nh?n vdn gdp cua chu sd hOu

31 102.397.960 000

2 Tien chi tra v i n gdp cho cic chii sd hihi, mua Igi cd phieu cua doanh nghiip d i phit h inh

32 (53 200 000 000)

3 Tien vay ngin hgn, dai hgn n h ^ dugc 33 150 873 084 314 125 167 447 221 4 T i l n chi h i ng g lc vay 34 (56 619 172 869) (101 121 138 490) 5 T i l n chi t r i ng Ihud t i i chinh 35 6 Cd luc, Igi n h u ^ d i tra cho chu sd hiiu 36 Z,iru chuyin tiin thuan tir hogt d(lng tdi chinh 40 41 053.911 445 126 444.268 731 Luu chuyin tien thuan trong ky (50 = 21K3O+40) 50 (38.956 923J48) 36.736 059.604 Tien v i Ivong duomg ticn dau ky 60 55J66J69.162 16 688 660.166 Anh hudng cua thay ddi ty g i i hoi doit quy ddi ngogi t| 61

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Luy k l tfr d^u nAffi i l ^n Piini n i i ^ U H I J I U C U V U U I U U J

n i y n i m tnrdc

Tien v i Rnrag dirgrng lien cuAi ky (70 = 50+60+61) 70 16.409.445.814 53.424.719.770

7

C6ng ty ch p h i n l$p floin qu in ly t i i s i n T r i V i f t B i o c io l i f chinh neng SA 142 Dgi C i n . P. DAi C i n . Q. Ba B m h . T P H i Ngi Cho ky k l t o i n tfr ng i y 01/04/2017 den 30/06/2017

T H U Y t T MINH BAO CAO TAI CHINH RIENG CAo Ay ki todn tir 01/04/2017 din 30/06/2017

(Cdc Thuyit minh nay Id bp phgn h(tp thanh vd dn dtq/c dgc cdng Bao cdo tdi chinh)

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

1. H i n h th irc sd hixu von

C6ng ty c6 phan t|p d o i n quan ly t i i s i n T r i Vigt ditgc thanh Igp v i boat dgng theo G i i y chdng

n h i n d i n g ky doanh nghigp so 0106065776 c i p l i n d i u n g i y 20/12^012 do sd ke hogch v i dau t u

t h i n h pho H i N ^ i cap v i thay d i i l i n t h i i 12 n g i y 04 th ing 07 n i m 2017.

T r y sd chinh cua Cong ty d i t i g i . s6 142 Dot Can, q u i n Ba D inh, t h i n h pho H i Ng i , V igt Nam.

V i n d i l u I f ciia Cong ty l i - 368 886 300 000 dong {Ba t r i m s i u tam ty, t i m t r i m t i m mucn sau

tr igu, ba t r i m nghin dong) lucmg duong 36 888 630 c6 phan, m f nh g ia 10,000 dong/CP.

2. LTnh vgc k i n h doanh

L i n h vgc k i n h doanh ciia Cong ty l i D i u t u

3. N g i n h n g h i k i n h doanh

Hogt d f n g k inh doanh ciia Cong ty l i -

To chirc g id i thieu v i xuc tien thuong mai ,

Dai ly mo i g id i dau g i i ,

Hogt d f ng h6 t rg d|ch vg tai chinh chua p h i n v i o d i u , t u v i n d i u t u ;

Cho thue t i l san v6 hinh phi tai ch inh,

Nghien c ih i thj t rudng v i t h i m dd d u t u i n ;

Djch vg h i n h chinh v i n phdng tdng hgp,

Hoat d f n g dich vg h5 t rg k inh doanh k h i c cdn Igi chua dugc p h i n v i o d i u ,

Hogl ddng t u v i n q u i n ly,

T u van m i y l inh va q u i n Ir) h f thdng may l i nh ;

Hogt dgng dich vg cdng nghf thdng t in va d|ch vy k h i c hen quan den m i y v i t i nh ,

Hogt dgng djch vg bd t r g true tiep cho v f n t i i dudng bg;

Hog l ddng cua trg sd v i n phdng;

D ich vg thud v i n phdng, K inh doanh b ^ ddng s i n

Dgi ly mua, dai l") ban, ky gui h i n g hda, Dg i ly b i o hiem

K inh doanh vgn t i i b i n g d to Iheo hgp dong,

L& h i n h ng i dia, 10 h i n h quoc te v i c i c dich vg phgc vg k h i c h du Ijch (Khdng bao gbm kmh

doanh phdng hat karaoke, vu trudng, quan bar),

D ich vg sinh boat giai t r i - nhay du, dua thuyen, the dgc the thao tren bd v i dud i nude,

K inh doanh khach sgn, n h i h i n g , d ) c h v g d u l|chsinh t h i i , c i c dich vg vu i choi , giai t r i (Khong

bao ghm k inh doanh phdng h i t karaoke, vu t rudng, q u i n bar);

Cac d|ch vg bai dd xe v i c i c cdng t r inh cdng cdng,

X i y dgng c i c dg i n n h i d, v i n phdng, khach sgn, trung t i m thuong mgi , s i fu lh|, khu dd th)

m d i , khu cdng nghi fp , khu k inh te, khu cdng nghf cao, khu g i i i t r i cao c i p , san golf, xay dgng

cdng tr inh d i n dung v i cdng ngh i fp ,

D ich vg mdi gidi bat dgng s in , Dich vg dgih g i i b i t dgng s i n , D ich vy s in giao d)ch b i t dgng

s i n , Djch vg t u van bat dgng s i n , D|ch vg quang c i o bat dgng s i n , Djch vg quan ly bat dgng

s i n ,

8

CAng ty C6 p h i n tflp d o i n q u i n If l i t s in T r i V i f t B i o c io t i l chfnh rilng SA 142 B f i c i n , P D f i C i n . Q. Ba Dinh. TP. H i N f i Cho ky k l t o i n tir ng i y 01/04/2017 den 30/06/2017

- B i n bu6n ndng, Idm s i n nguy fn l i f u (trir g5, tre, nda) v i d f n g v f t s6ng (trir logi N h i nude

c i m ) ;

- B i n budn thgc phSm, b i n bufln th i iy s i n , b i n budn rau qua, K i n h doanh thgc p h i m chdc n i n g ,

- B i n budn v§t l i f u , thiet b j l i p d i t k h i c trong x i y dgng; B i n budn x i m i n g , ggch x i y , ngdi , da,

c i t , sdi, k i n h xay dgng, ggch dp l i t v i thiet bj v f s inh;

- B i n budn chuydn doanh k h i c chua dugc phan v i o dau. B i n budn phan b6n, hda c h i t k h i c su

dgng trong ndng nghiep (trir logi N h i nude c i m ) . B i n budn hda c h i t k h i c ( t r i i logi N h i nude

c i m ) . B i n budn c h i t deo dgng nguy&i sinh. B i n budn cao su;

- Cung cap djch vg i n udng khdng thudng xuyen v d i khach h i n g (phgc vg h f c , h f i hgp, d i m

cudi , )

D j ch v g phgc vg d i uong (khdng bao gdm k i n h doanh quan bar),

- N h i h i n g v i c i c djch vy fin udng phgc vg luu dgng (khdng bao gom k i n h doanh q u i n bar,

phdng h i t karaoke, v u t rudng) ,

Hoat ddng nhidp i n h ,

- Cho thud 6 t o ,

Cho thud m i y mdc, t h l i t b j vfin phdng (kS c i m i y t inh) .

Photo, c h a i n b j t i i l i f u ;

- C i m do

- Hogt ddng ho t r g vfin phdng d fc b i f t k h i c

n . N I £ N D O K £ T O A N , D O N V J T I E N T $ S C D U N G T R O N G K £ T O A N

2 .1 . K y ke t o i n , dam v| t i en t f sd d u n g t r o n g k i t o i n

K y k i t o i n nfim cua Cdng t y theo n i m ducmg ijch b i t dau t i t ngay 01/01 v i k i t thuc v i o ngay 31/12

hang nfim

D o n VJ Hen t f su dgng trong g h i ch ip k i t o i n l i D i n g V i f t Nam ( V N D )

H I . C H U A N M V C V A C H E D O K E T O A N A P D V N G

3 .1 . Che dg ke t o i n i p d g n g

Cdng ty i p dgng Che dd K d t o i n doanh nghi fp ban h i n h theo Thdng t u 200/2014/TT-BTC ngay

22/12/2014 ci ia B d T i i chinh

3.2. T u y d n b i ve v i f c tuan t h u C h u i n mgc k i t o i n v i C h i dg k i t o i n

Cdng ty dfi i p dgng c i c C h u i n mgc k i t o i n V i f t N a m v i c i c v i n ban hudng dan C h a i n mgc do

N h i nude da ban h i n h . C i c B i o c i o t i i chinh dugc I fp v i t r inh b i y theo di ing quy djnh cda t img

chuan mgc, thdng t u hudng d i n thgc h i f n c h u i n mgc v i Che dg k i t o i n h i f n h i n h dang ap dgng

I V . c A c C H I N H S A C H K E T O A N A P D V N G

4 .1 . Cdng cy t i i chfnh

Ghi nh4n ban ddu T i l s i n t i l chfnh

T i l s i n t i l chinh ciia Cdng ty bao g6m tien v i c i c k h o i n tucmg duong t i i n , c i c k h o i n p h i i thu

k h i c h hang v i phai thu khac, c i c k h o i n cho vay, c i c k h o i n dau t u n g i n hgn va d i t hgn. Tgi t hd i

d iem ghi nhgn ban dau, t i l san t i i chinh dugc x i c djnh theo g i i mua/chi phf phat h i n h cgng c i c chi

ph i p h i t smh k h i c l ien quan trgc tiep d i n v i f c mua, p h i t h i n h t i i s i n t i i chinh dd

N g p h i i tra t i i chinh

9

C8ng ty ch p h i n t f p floin q u i n IJ t i l s i n T r i V i f t B i o c4o t i i chinh riAng SA 142 BQi c i n . P D f i C i n , Q Ba B lnh, TP. H i Ngi Cho k l t o i n t i r ng i y 01/04/2017 d£n 30/06/2017

N g p h i i t r i t i i chfnh c i a Cong ty bao gAm c i c k h o i n vay, c i c khoan p h i i t r i ngu in b i n v i p h i i t r i

khac, chi phf p h i i t r i Tg i thd i diem ghi n h f n Ian d i u , c i c k h o i n n g phai t r i ta i ch inh dugc x i c dinh

theo g i i p h i t h i n h cdng c i c chi ph i p h i t sinh l ien quan trgc t i l p den v i f c p h i t h i n h ng p h i i t r i t i l

ch inh dd

Gid tri sau ght nhdn ban dau H i f n tgi chua cd c i c quy dg ih v l d i n h g i i Igi cdng eg tai chinh sau g h i n h f n ban d i u

4.2. C i c n g h i f p vg b i n g ngogi t f

Ty gid giao dfch th^K tk doi vdi cdc giao dfch b&ng ngogi If phdt smh trong ky:

- Ty g i i giao djch thgc t l l i ty g i i dugc quy djnh trong hgp dong mua, b i n ngogi t f g i i la Cdng

ty v i ngan h i n g thuong mgi

- Ty g i i k h i gdp von hofc nhan gdp von l i ty g i i mua ngogi t f cua ngan h i n g no i Cdng ty mo

t i l k h o i n d f nhgn vdn cCia n h i d i u t u tgi n g i y gdp von,

- T y g i i k h i gh i n h i n n g p h i i thu l i g i i mua ciia ngan h i n g thuong ma i n o i Cdng ty ch i dgih

k h i c h hang thanh t o i n tgi thd i d i l m giao d ich p h i t sinh,

- Ty g i i k h i ghi nhan n g p h i i tra l i ty gia b i n cua n g i n h i n g thuong mgi n o i Cdng ty dg k i l n

giao djch tgi thd i diem giao dich p h i t smh,

- Ty g i i k h i mua s i m t i i s i n hofc thanh t o i n ngay b i n g ngogi t f l i ty g ia mua cua ngan h i n g

thuong mgi no i Cdng ty thgc h i f n thanh t o i n .

Ty gid giao dfch /Apr te khi ddnh gid Igi cdc khodn muc tiin tf cd goc ngogi tf tgi then diim Ifp Bdo cdo tdi chinh:

- D 6 i v d i k h o i n mgc p h i n logi la t i i s i n 6p dgng ty g i i mua ngoai t f ,

- D 6 I v d i t ien g in ngogi t f i p dgng ty g i i mua cua chinh n g i n h i n g no i Cdng t y m o t i i k h o i n

ngogi t f ,

DAI v d i k h o i n mgc phan logi la ng phai t r i i p dgng ty g i i b i n ngogi t f cua n g i n hang thuong

mgi no i Cdng ty thudng xuyen cd giao d ich

T i t c i c i c k h o i n chenh I f ch t y g i i thgc te p h i t sinh trong ky v i ch fnh I f ch do d i n h g i i Igi sd

d u c i c k h o i n mgc t ien t f cd gdc ngogi t f cuAl k j ' dugc hgch t o i n v i o k f t q u i hogt d f n g kmh

doanh cua k^ k l t o i n

4.3. T i l n v i c i c k h o i n t i r ong d i n m g t ien

T ien bao gom t i l n m$t tai qu^, t i l n g u i n g i n h i n g khdng ky hgn, vang t i l n t f su dgng v d i c i c chiic

n i n g c I t t r d g ia trt khdng bao gom c i c logi v i n g dugc p h i n logi la h i n g tAn kho sd dgng v d i mgc

dich l i nguy fn v|t l i f u d l s i n xuat s i n pham ho i c h i n g hda d l b i n

Cac k h o i n tuong duong t i l n l i c i c k h o i n dau t u n g i n hgn cd thd i gian d i o hgn khdng qua 03 t h i n g ,

cd t i nh thanh k h o i n cao, cd k h i n i n g chuyf n dd i d l d i n g t h i n h c i c lugng t i l n x i c dg ih v i khdng

cd n h i l u n i i ro trong c h u y i n do i thanh t ien

4.4. C i c k h o i n d i u t i r t i i c h i n h

Chdng k h o i n k inh doanh dugc gh i sA k l t o i n theo g i i gdc, bao gom G i i mua cdng c i c ch i ph i mua

( n l u c6) nhu chi ph i m d i g id i , giao d)ch, cung d p thdng t in , t h u i . I f ph i v i p h i n g i n h i n g G i i goc

10

CSng ty C6 p h i n tSp (toin q u i n I f t i i s i n T r i V l f t B i o c io t i l chfah rifng S6 142 B f i C i n . P. B f I C lw. Q Ba D inh, TP. H i N91 Cho k l t o i n ttr n g i y 01/04/2017 d i n 30/06/2017

ciia chumg khoan k i n h doanh dugc x i c d jnh theo g i i t n hgp ciia c i c khoan thanh t o i n tgi then

d i l m giao d)ch p h i t smh

C i c k h o i n d i u t u n i m g i d d i n n g i y d i o hgn bao g l m - C i c khoan t i l n gua n g i n h i n g cd ky han

(bao gom c i c i c logi t i n p h i l u , ky phieu), t r i i phieu, co p h l l u u u d i i b i n phat h i n h b i t bu f c p h i i

mua Igi tgi thd i d i f m n h i t d(nh trong tuong lai v i c i c khoan cho vay n i m g ia d i n n g i y d i o hgn v d i

mgc dich thu l i i h i n g ky v i c i c khoan d i u t u n i m g i d d i n n g i y d i o hgn k h i c

G i i t n gh i sd cua c i c k h o i n d i u t u v i o c i c cdng ty con, cong t y l idn doanh hen k i t dugc x i c d inh

theo g i i g6c

G i i t r i ghi sd cila c i c khoan d i u t u v i o cdng eg vAn ciia don v j k h i c khdng cd quyen k i l m soi t ,

dAng k i f m soat ho$c c6 i n h hudng dang k l ddi v d i b f n dugc d i u t u dugc x i c djnh theo g ia gAc n l u

l i d i u t u b i n g tien hofc g i i d i n h gia Igi n l u la d i u t u b i n g t i l s i n ph i t i l n t f

Cd tfrc nh fn b i n g cA p h i l u ch i thgc h i f n gh i n h f n so lugng cA p h i l u dugc n h f n , khdng gh i nh|n

t i n g g i i tr) khoan d i u t u va doanh thu hogt dgng t i i chinh.

Cd ti ic nhgn b i n g cA phieu dugc thgc h i f n ghi n h f n t i n g doanh thu hogt d f n g t i i chinh v i t i n g g i i

t r i k h o i n d i u t u tucmg i ing v d i sA t ien cA tdc dugc chia.

Co p h i l u h o i n ddi dugc x i c d inh g i i tr| cA p h i l u theo gia tr) hgp l y tg i n g i y trao dAi G i i trg hgp l y

dAi v d i cA ph i fu ciia cdng t y mem yet l i gia ddng cira mem y i t tren th i t rudng chimg k h o i n , dAi

v d i CO p h i l u chua n i f m yet giao dich trfin s i n U P C O M l i g i i giao dgch ddng cua trdn s i n U P C O M ,

doi vd i cA phieu chua mem y I t k h i c l i g i i thda t h u f n theo hgp ddng hofc g i i t r i so sach tgi then

diem trao dot

D g phdng giam g i i c i c khoan d i u t u dugc lap v i o thd i d iem cuoi n i m eg the nhu sau.

- D o i v d i c i c k h o i n d i u t u chdng k h o i n kmh doanh c i n cir t r ich I fp dg phdng l i s6 ch fnh I f ch

giQa g i i gAc ciia c i c k h o i n dau t u dugc hgch t o i n t r f n sA k l loan Idn hem g i i tf) th) t rudng cua

chung tgi t hd i d i f m I fp d g phdng

- DAI v d i c i c k h o i n d i u t u v i o cdng t y con, cdng t y h f n doanh l i f n k i t v i d i u t u gdp vAn v i o

dem v i k h i c c i n c d v i o B i o c i o t i i chfnh cua cdng t y con, cdng ty l i en doanh, l ien k i t tgi t hd i

diem tr ich I fp d g phdng

- DAI vd i k h o i n d i u t u n i m gift lau d i i (khdng p h i n logi l i chdng k h o i n k i n h doanh) v i khdng

cd i n h hudng d i n g k l dAi v d i ben dugc dau t u : n l u khoan d i u t u v i o cd p h i l u m f m y I t ho i c

g i i t r i bgp I3/ cua khoan d i u t u dugc x i c dgih t m cgy t h i v i f c Igp dg phong dga t r f n g i i tr j th}

t rudng ciia cd p h i l u , n l u khoan dau t u khdng x i c dinh dugc g i i trg hgp l y tgi thd i d iem b i o cao

th i v i f c lap dg phdng c i n c u vao B i o c i o t i l chfnh tgi t hd i d i f m trfch lap dg phdng cua b f n

dugc d i u t u

- D o i vd i cac k h o i n dau t u n i m giO d i n n g i y d i o hgn dugc d i n h g i i k h i n i n g thu hd i d l I f p d g

phdng p h i i t hu khd ddi theo quy dgnh ciia p h i p lu f t

4.5. C i c khoan ng pha i t h u

Cac k h o i n phai thu dugc theo ddi chi t i l t theo k>' hgn p h i i thu, dot tugng phai thu, logi nguy fn t f

phai thu, v i cac y l u tA khac theo nhu c l u q u i n If cua Cdng ty .

D g phdng ng p h i i thu khd ddi dugc trfch 1 ^ cho c i c k h o i n ng p h i i thu q u i hgn thanh t o i n gh i

trong hgp dong k i n h te, cac k h i udc vay ng, cam k i t hgp ddng hofc cam k i t n g v i ng phai thu chua

11

CAng ty ch p b i n t f p d o i n q u i n ly t i t s in Tr f V l f t B i o c i o t i i chfnh riAng S6 142 B9 I C i n , P. B f i C fn , Q Ba P inh . TP. H i N f i Cho kl t o i n tfr ng i y 01/04/2017 d i n 30/06/2017

d i n hgn thanh t o i n nhung khd cd k h i n i n g thu hAi. T rong dd, v i f c t r ich Igp d g phdng ng p h i i t hu

qua hgn thanh t o i n dugc c i n cd v i o thd i gian t r i n g gdc theo hgp dAng mua b i n ban d i u , khdng

t inh d i n v i f c g ia hgn n g g i i i a c i c b i n v i ng phai thu chua d i n hgn thanh t o i n nhung k h i c h ng d i

l i m v i o t inh trgng p h i s i n hofc dang l i m th i i tgc g i i i the, m i t t i ch , bd trdn

4.6. H i n g tAn kho

Hang tAn kho dugc gh i n h f n theo g i i goc. T rudng hgp g i i t r j t h u I n cd t h i thgc h i f n dugc t h i p hon

g i i goc th i hang tAn kho dugc ghi n h f n theo g i i tr) thuan cd the thgc h i f n dugc G i i goc h i n g tAn

kho bao gAm ch i ph i mua, chi phf c h i b i l n va c i c ch i ph i hen quan true t i l p k h i c p h i t sinh d l c6

dugc h i n g tdn kho a d|a d iem v i trgng t h i i h i f n tg i .

Gia tr) h i i ^ tAn kho dugc x i c d)nh theo phuong p h i p binh q u i n gia quyen t h i n g .

Hang tAn kho dugc hgch t o i n theo phuong phap k f kha i thudng x u y f n

Phuong phap x i c dmh g i i t n s i n pham d d dang, ch i ph i nguy fn v f t h f u chfnh cho tCmg logi s i n

p h i m chua h o i n t h i n h

D g phdng g i i m g i i h i n g tAn kho dugc I fp v i o thd i d i f m cuAi c i n c d theo sd ch fnh I f ch gida

g i i gAc cua hang tdn kho Idn hon gia t i ) thuan cd the thgc h i f n dugc.

4.7. T i i s in cA djnh, T i i s in cA djnh thue t i i chfnh v i B i t dgng s in dau t u

T i l san cA dmh h d u h inh , tai s i n cA djnh vd hinh dugc ghi n h f n theo g i i gAc Trong qua t r inh s i i dung, t i l san cA djnh hi fu h inh, t i i s i n cA dgih vd h inh dugc ghi n h f n theo nguyen g i i , hao mdn luy k l v i g i i t n cdn Igi. K h i u hao dugc trfch theo phuong p h i p dudng t h i n g

Tai s i n co dg ih thu f t i i chfnh dugc gh i n h f n nguy fn gia theo g ia trj hgp 1^ hofc g i i tr) h i f n tgi cua

k h o i n thanh t o i n t i f n t h u f tAi Ihieu ( t rudng hgp g i i t r j hgp 1^ cao hon g i i t r i h i f n tgi ciia khoan

thanh t o i n hen t h u f tAi thieu) c fng v d i c i c chi phf trgc t i l p p h i t sinh ban dau l i f n quan d i n hogt

ddng thu f t i i chfnh (khdng bao gAm t h u i GTGT ) Trong q u i t r inh su dgng, t i l san cA dmh t h u f tai

chfnh dugc gh i n h f n theo nguy fn g i i , hao mdn luy k l v i g i i tr) cdn Igi Khau hao cua tai s i n cA

dinh thuf t i l chfnh dugc tr ich c i n c d theo thd i gian thue theo hgp dAng v i t inh v i o ch i phf s i n xuat,

k inh doanh, dam b i o thu hAi d i i von

B i t dgng san d i u t u dugc gh i n h f n theo g i i gdc. Trong q u i t r inh cho thue hogt d f n g , b i t ddng s i n

d i u t u dugc ghi n h i n theo nguy fn gia, hao mdn luy k l v i g i i tr j cdn Igi DAi v d i b i t d f n g s i n d i u

t u n i m giQ: chd t i n g g i i khdng thgc h i f n t r ich k h i u hao

Khau hao dugc trfch theo phuong phap dudng t h i n g Thd i gian k h i u hao dugc tfnh theo Thdng t u 45/20I3/BTC n g i y 25/04/2013 cua Bg T i l Chfnh

- T h i l t b j dgng eg quan ly 3 - 1 0 n i m

- M i y mdc thiet b) 7 - 2 0 n i m

- N h i cira vat k i l n trdc 6 - 3 0 n i m

- TSCD k h i c 2 - 2 0 n i m

- P h i n m l m m i y tfnh 3 - 5 n i m

- TSCD vd h inh k h i c 3 - 5 n i m

12

C6ng ty ch p b i n t f p d o i n q u i a ly t i i s i n T r i V l f t B i o c i o t i i chinh rlAng S6 142 B f i C i n , P. Pg i C i n , Q. Ba B inh , TP. H i N f i Cho ky k l t o i n t i r n g i y 01/04/2017 flln 30/06/2017

4.9. C h i ph f t r a trinirc

C i c chi ph i da p h i t sinh liSn quan d i n k i t q u i hogt d f t i g s i n x u l t k m h doanh cua nhieu ky k l t o i n

dirge hgch t o i n v i o chi ph i t r i tnrdc d l phSn bo d i n v i o k i t qua hogt d f n g k i n h doanh trong c i c

ky k l t o i n sau

Vigc t fnh v i phan bA ch i phi t r i trudc d i i hgn v i o ch i ph i s i n x u l t k m h doanh tCmg ky ke t o i n dugc

c i n c£r v i o t inh ch i t , mi ic d f t img log i ch i ph i d l Iga chgn phuong phap v i t i eu thirc p h i n bA hgp

ly Ch i ph i tra trudc dugc phan bd dan v i o ch i ph i s i n xuat k inh doanh theo phuong p h ^ dudng

t h i n g

L g i t h i k inh doanh p h i t smh kh i cd p h i n hda doanh nghi fp Nha nude dugc p h i n bo dan tAi da

khdng q u i 3 n i m

4.10. C i c k h o a n n g pha i t r i

C i c k h o i n n g p h i i t r i dugc theo dd i theo ky hgn p h i i tra, doi tugng p h i i t r i , log i nguyen t f p h i i tra

v i c i c y l u tA khac theo nhu c l u quan l y ciia Cdng t y

4 .11 . Vay v i n g p h i i t r a thug t i i c h i n h

G i i tr j k h o i n ng p h i i tra thud t i i chfnh l i tAng sA t ien p h i i t r i duoc t fnh b i n g g i i t n h i f n tgi cua

khoan thanh t o i n t ien thu f td i thieu hofc g ia t r j hgp ly cua t i i s i n thue.

C i c k h o i n vay v i ng phai t r i thue la i chfnh dugc theo ddi theo tdng dAi tugng cho vay, tdng k h i

udc vay ng va ky hgn phai tra cua cac k h o i n vay, ng thue tai chfnh. T rudng hgp vay, ng b i n g ngoai

t f th i thgc h i f n theo dd i ch i t i l t theo n g u y f n t f

4.12. C h i p h i d i vay

Chi phf d l vay dugc gh i nhgn v i o ch i phf s i n xuat, k inh doanh trong ky k h i phat sinh, t r d chi phf d i

vay hen quan trgc tiep den v i f c dan t u x i y dung hofc s i n xuat tai s i n d d dang dugc tfnh v i o g i i

tr) cua t i l san dd (dugc vAn h o i ) k h i cd du cac d i l u k i f n quy dgnh trong Chuan mgc Ke t o i n V i f t

Nam sA 16 " C h i phf di vay". N g o i i ra, dAi vd i k h o i n vay r i f n g phgc vg v i f c x i y dgng t i t s i n cA

dinh, bat d f n g san dau t u , I f i vay dugc vAn hda ke ca k h i thdi gian xay dgng dud i 12 t h i n g .

D o i v d i c i c k h o i n vAn vay chung, trong do cd sd dgng cho mgc dfch dau t u x i y dgng hofc s i n

xuat mgt t i l san d d dang th i sA chi phf d i vay cd du d i f u k i f n vAn boa trong m o i ky k l t o i n dugc

x i c d jnh theo ty I f vAn h o i dAi vd i chi phf luy k l b inh q u i n gia quyen p h i t smh cho v i f c d i u t u

xay dgng hofc s i n xuat t i i s i n dd T y I f vAn h o i dugc tfnh theo ty I f l i t s u i t b lnh q u i n gia quy fn

cua c i c khoan vay chua tra trong ky , ngogi t r d c i c khoan vay n f n g b i f t phgc vg cho mgc dich cd

m f t t i l s i n dcr dang

4.13. C h i p h i p h i i t r a

C i c k h o i n phai t r i cho hang hda d)ch vg d i n h f n dugc t d ngudf b i n hofc d i dugc cung d p cho

ngud i mua trong ky b i o c i o nhung thgc t l chua ch i tra dugc gh i n h f n v i o ch i phf san xuat, k i n h

doanh ciia ky b i o c i o .

13

C6ng ty ch p b i n t f p d o i n q u i n ly t i ! s i n T r i V i f t B i o c i o t i i cblnh tlAng S6 142 B f i C i n , P. B f l Can, Q. Ba Dinh, TP. H i N f i Clio kj- k f t o i n tir ng i y 01/04/2017 flcn 30/06/2017

V i f c gh i n h f n c i c k h o i n ch i ph i p h i i t r i v i o chi ph i s i n x u l t , k m h doanh trong ky dugc thgc h i f n

theo nguy fn t i c phu hgp g i i ia doanh thu v i chi phf phat s inh trong ky . C i c k h o i n chi phf p h i i t r i

sf dugc quyet t o i n v d i s6 ch i phf thgc t l p h i t smh sA ch fnh I f ch giOa sA trfch trudc v i ch i phf thgc

t l dugc h o i n nh fp .

4.14. C i c k b o i n d g p h d n g p b i i t r i

C i c k h o i n d g phdng p h i i t ra c h i dugc gh i nh fn k h i thda m i n c i c d i l u k i f n sau-

- Doanh ngh i f p co nghia v g ng h i f n tgi (nghia vg p h i p iy ho f c nghia vy l i f n dd i ) do k i t q u i t ir

m f t sg k i f n d f x i y ra;

- Sg giam sut v f nhftng Igi fch k i n h t l cd the x i y ra d i n d i n v i f c y f u c l u p h i i thanh toan nghia

vg ng ;

- Dua ra dugc m$t udc t inh d i n g t m cfy v l g i i t r i cua nghia vg n g dd

Gia t r i dugc ghi n h f n ciia mgt k h o i n d g phdng phai tra la g i i t n dugc udc tfnh hgp ly nhat v l k h o i n

t i f n s5 p h i i chi d l thanh t o i n nghia vg ng h i f n tgi tgi n g i y k i t thdc ky ke t o i n

Chi nhOng k h o i n ch i phf h f n quan den khoan d g phdng p h i i tra d f I f p ban dau m d i dugc bd d i p

b i n g khoan d g phdng p h i i tra dd

D g phdng p h i i t r i dugc gh i nhgn v i o chi phf s i n x u l t k i n h doanh ciia ky ke t o i n K h o i n ch fnh I f ch

giOa sA dg phdng p h i t t r i d f I f p d ky k l t o i n trudc chua s u dgng h i t Idn hem sA dg phong phai t r i

Igp d ky bao c i o dugc h o i n nh fp ghi g i i m chi phf s i n x u l t , k m h doanh trong ky trir k h o i n chenh

I f ch Idn hon ciia khoan d g phdng phai t r i ve b i o h i n h cdng t i i n h x i y l i p dugc h o i n n h f p v i o thu

nh fp k h i c trong ky

4.15. Doanh thu chua thgc hifn

Doanh thu chua thgc h i f n gAm doanh thu n h f n trudc nhu ' sA t i l n ciia k h i c h h i n g d f t r i trudc cho

mgt hofc n h i f u ky k f t o i n v f cho t h u f t i i s i n , k h o i n I f i n h f n t rudc kh i cho vay vAn hofc mua c i c

cdng eg ng v i c i c k h o i n doanh thu chua thgc h i f n k h i c n h u . chenh i f ch gifta g i i ban h i n g t r i

ch fm, t r i gdp theo cam k i t v d i g i i b i n t r i t i l n ngay, k h o i n doanh thu tuong tmg vd i gia t n h i n g

hda, dich v g hofc sd p h i i ch i f t k h i u giam g i i cho k h i c h h i n g t rong chuong t r inh k h i c h hang t n i y l n

thdng...

Doanh thu chua thgc h i f n dugc k i t c h u y i n v i o Doanh thu b i n h i n g v i cung cap d|ch vg hofc

Doanh thu hogt dgng t i i chfnh theo sA t i l n dugc x i c dgih phu hgp v d i t img ky k l t o i n

4.16. T r i i p h i l u chuyen do i

T r i i p h i l u c h u y i n dd i l i logi t r i i p h i l u cd the chuyen dd i thanh cA p h i l u phA thdng cua cung mgt

tA c h i c p h i t h i n h theo c i c d i l u k i f n d f dugc x i c dg ih trong phuong i n p h i t h i n h

Tgi thd i diem gh i n h f n ban dau, kh i p h i t h i n h t r i i phieu c h u y i n dAi, Cdng ty t inh t o i n v i x i c d inh

neng b i f t g i i t r i c l u p h i n ng (ng gAe) v i c l u phan von ciia t r i i p h i l u c h u y i n do i P h i n ng gAc cua

t r i i p h i l u c h u y i n ddi dugc ghi nhan l i n g p h i i t r i , c l u phan vAn ( quy fn chgn cA phieu) ciia t r i i

phieu c h u y i n dAi dugc gh i nh fn l i vAn chu so hfhi

Tg i thd i diem gh i n h f n ban d i u , g i i t r i p h i n ng gAc cua t r i i p h i l u chuy fn dAi dugc x i c d inh b i n g

c i c h chiet k h i u g i i tr j danh nghia ciia khoan thanh t o i n trong t irong lai (gAm c i gAc v i I f i t r i i

ph i lu ) v l g ia t r i h i f n i i> theo I f i su i t cua t r i i phieu tuong t g t r f n th i t rudng nhung khdng cd q u y i n

M

Cflng ty ch p h i n t i p do in q u i n \f t i i s i n T r i V i f l B i o c io t i i chfnh HAng So 142 D9I Can. P D f i Can, Q. Ba Bmb,TP . H i N91 Cho ky k l t o i n lu- ng iy 01/04/2017 den 30/06/2017

chuyen dAi t h i n h cA phiAu (hofc I f i s u i t d i vay phA b i l n tren A i tnr img tgi t h in diem tgi th i r i d i l m

phat h i n h t r f i ph i fu ) v i trir d i ch i ph i p h i t hanh trai phieu chuyen dAi

4.17. v A n chusorhf^u

v A n d i u t u cua ch i i so h ih i dugc ghi nh fn theo so vAn thuc gop ciia chu so h&u

T h f n g d u vAn cA p h i n p h i n i n h chenh I f ch gifia m f nh g i i , chi phi trgc tiep l ien quan d i n v i f c p h i t

hanh cA p h i l u va g i i p h i t h i n h cA p h i l u (ke c i c i c tnr img hgp t i i p h i t h i n h cA phieu quy) v i c6

the l i t h f n g d u duong (neu g i i phat h i n h cao hon m f nh g i i va ch i ph i trgc h i p l ien quan den v i f c

phat hanh cA ph i lu ) hofc t h i n g d u am ( n l u gia phat h i n h t h i p hon menh gia v i chi phi trgc hep

hen quan den viec phat h i n h cd phieu)

Q u y I n chgn c h u y i n ddi t r i i p h i l u t h i n h cA p h i l u ( c l u phan vAn ciia t r i i p h i l u chuyen ddi ) p h i t

smh kh i Cdng t y p h i t h i n h logi t r i i p h i l u cd the chuyen dd i thanh m f t sA lugng cA phieu x i c d|nh

dugc quy d inh s i n trong phuong an p h i t h i n h G i i tr] c l u phan vAn cua t r i i p h i l u chuyen dd i dugc

x i c d|nh l i phan chenh I f ch g iua tdng sA t i f n thu t i i v i f c phat h i n h t r i i p h i l u chuyen dd i t r i i d i g i i

tr i cau phan ng ciia t r i i p h i l u chuyfn dAi

v A n k h i c thu fc v A n chi i sd h ih i phan i n h sA vAn k inh doanh dugc h inh t h i n h do bA sung tir k i t

q u i hogt d f ng k m h doanh hofc do dugc t f n g , b i l u , t i t t rg , d i n h g i i Igi t i i s i n ( n l u dugc p h i p ghi

t i n g g l i m v A n d i u l u ciia ch i i sd h ih i )

Cd p h i l u quy la cd phieu do Cdng ty p h i t h i n h v i dugc Cdng ty mua Igi, cd p h i l u nay khdng bi

huy bd v i s f dugc tai p h i t h i n h t rd Igi trong khoang thdi gian theo quy d|nh cua ph ip luat ve chimg

khoan cA ph i f u quy dugc gh i n h f n theo g i i tr; thgc t l mua Igi v i t r inh bay tren B i n g C i n doi k l

t o i n l i m f t k h o i n ghi g i i m V o n dau t u cua chu so hfhi Gia von ciia co p h i l u quy kh i t i i

phat h i n h hofc kh i su dung d f t r i cd tdc, thuong... dugc t inh theo phuong p h i p binh quan gia

quyen

Chenh I fch d i n h gia Igi t i i s i n dugc p h i n i n h trong c i c trudng hgp k h i c6 quyet dinh cua N h i

nude v l d i n h g i i Igi t i i s i n , k h i thgc h i f n cd p h i n hda doanh nghi fp Nha nude, v i c i c trudng hgp

k h i c theo quy dmh ciia p h i p l u f t

L g i nhu fn sau thue chua phan phdi p h i n i n h k i t q u i k inh doanh (I3i , lo ) sau t h u i thu n h i p doanh

nghi fp v i t inh hinh phan chia Igi nhu fn hofc xir ly Id ciia Cdng ty V i f c p h i n phoi Igi nhuan dugc

thgc h i f n kh i Cdng ty cd Igi nhufn sau thue chua phan phAi khdng vugt qua miic Igi nhufn sau

thue chua p h i n phoi t r fn B i o c i o t i l chfnh hgp n h i t sau kh i d i logi t ru i n h hudng ciia c i c k h o i n

l i i do ghi n h f n t u giao dich mua g i i r f . Trudng hgp t r i co tdc, Igi nhu fn cho chi i sd h ih i q u i mdc

so Igi nhu fn sau t h u i chua p h i n phAi dugc ghi nhgn nhu trudng hgp g iam v o n gdp Lg i nhu fn sau

t h u i chua p h i n phAi c6 the dugc chia cho cac n h i d i u t u dga tren ty i f gdp vAn sau kh i dugc Dgi

h f i CO ddng/Hf 1 ddng quan trj phe duy f t v i sau kh i d i tr ich I fp c i c quy theo D i l u I f Cong ty v i

c i c quy d|nh cua phdp lu f t V i f t Nam.

cA tiic p h i i tra cho c i c cd ddng dugc ghi n h f n l i k h o i n phai t r i Uong Bang C i n doi k l t o i n cda

Cdng ty sau k h i cd thdng b i o chia co t i ic ciia H f 1 dAng Quan tr\ Cdng t y v i thdng b i o n g i y chAt

quyen n h f n cd ti ic ciia Trung tarn L u u ky chung k h o i n V i f t Nam.

IS

Cflng ty Ch p h i n t f p d o i n q u i n \f t i l s i n T r i V i f t B i o c i o t i l chinh riflng S6 142 Dgi C i n . P. P f i C i n , Q. Ba B lnh , TP. H i N f i Cho kf ki t o i n t d ng iy 01/04/2017 den 30/06/2017

4.IS. Doanh t h u

Doanh thu ban hang - Doanh thu b i n h i n g dugc gh i n h f n kh i dAng thW thda mJln c i c d i l u k i f n sau

- Phfn 16n n u ro v i Ig i i ch g i n hen v d i q u y I n sd h(hi s i n p h i m hofc h i n g hda d f dugc c h u y i n

giao cho ngud i mua,

- Cdng ty khdng cdn n f m giO q u y I n q u i n If h i n g hda nhu ngud i sd hftu h i n g hda ho f c q u y I n

k iem scat h i n g hda,

- Doanh thu dugc x i c d jnh tuong do i ch i c ch fn ,

- Cdng t y d f thu dugc hofc sd thu dugc Igi ich k i n h t l t d giao d ich b i n h i n g ,

- X i c dp ih dugc ch i ph i hen quan d i n giao dich b i n h i n g

Doanh thu cung c6p dich vp Doanh thu cung d p djch vg dugc ghi n h f n kh i dAng thd i thda m i n c i c d i l u k i f n sau.

- Doanh thu dugc x i c d|nh tuong do i ch i c c h i n ;

- Cd k h i n i n g thu dugc Ig i fch k m h t l t d giao djch cung cap d ich v g dd ,

- X i c dinh dugc phan cdng v i f c d f h o i n thanh v i o ngay I fp B i n g can dAi k l t o i n ,

- X i c dinh dugc chi ph i p h i t smh cho giao d ich v i chi ph i d l hoan thanh giao d ich cung d p

d(ch vg dd

P h i n cdng v i f c cung d p d ich vg d i h o i n thanh dugc x i c d inh theo phuong p h i p d i n h g i i cdng

v i f c h o i n t h i n h

Doanh thu ban b i t dgng s i n

- Doanh thu b i n b i t d f n g s i n dugc gh i n h f n kh i dAng thd i thda m i n c i c d i l u k i f n say

- B i t ddng san d3 hoan t h i n h toan bg v i b i n giao cho ngud i mua, Cdng ty d f c h u y i n giao n i l

ro v i Ig i ich g i n l i l n v d i q u y I n so h(hi b i t dgng san cho ngud i mua,

- Cdng t y khdng cdn n i m g i t t quy In q u i n l y b i t dgng s i n nhu ngud i sd hOu b i t d^ng san hofc

quy In k iem so i t b i t dgng san,

- Doanh thu dugc x i c d inh tuong dAi ch i c c h i n ,

- Cdng t y d5 thu dugc hofc sd thu dugc Ig i ich k i n h te t i t giao dich b i n b i t d f n g s i n ,

- X i c d inh dugc ch i ph i h f n quan den giao dich b i n b i t d f n g san

Trudng hgp b i n h i n g hda b i t d f ng s i n theo hinh thdc khach h i n g t g h o i n th i f n ho fc Cong ty

h o i n t h i f n theo y f u c i u ciia k h i c h h i n g th i dugc ghi doanh thu k h i h o i n t h i n h b i n giao phan x i y

thd cho k h i c h h i n g

D o i vd i b i t d$ng s i n p h i n Id b i n n I n d i chuy fn giao n l n d i t cho khach h i n g , Cdng ty dugc ghi

n h f n doanh thu v d i phan n l n d i t d i b i n kh i thda m i n dAng thd i c i c d i l u k i f n sau

- Chuy fn giao n i l ro v i Ig i ich g i n l i l n vd i q u y I n sd dgng d i t cho ngirdi mua,

- Doanh thu dugc x i c d inh tuong dAi chfc c h i n ;

- X i c d jnh dugc ch i ph i l i f n quan d i n giao dich b i n n f n d i t ,

- Cdng t y d i thu hofc ch ic c h i n thu dugc Ig i ich k i n h te t i t giao dich b i n n l n d i t

Doanh thu hogl d0ng tai chinh Doanh thu p h i t smh t d t i l n l i i , t i l n b i n quyen, cA tdc, i g i nhu fn dugc chia v i c i c k h o i n doanh

thu ho f t d f ng t i i chinh k h i c dugc ghi nh fn kh i thda m i n dAng thd i hai (2) d i l u k i f n sau

- Cd k h i n i n g thu dugc i g i k i n h t l t d giao d ich dd;

16

CSng ty C6 p h i n t f p Soin q u i n ly t i l s in T r i V i f t B i o c i o t i i chinh n f n g So 142 DQi c i n . P. Bg i C i n . Q. Ba B inh , TP. H i N f i Cho k i t o i n tir ng i y 01/04/2017 d fn 30/06/2017

Doanh thu dugc x i c d)nh tirong dd i ch i c c h i n

Cd tdc, Ig i nhu fn dugc chia dugc gh i n h f n k h i Cdng t y dugc q u y I n n h f n co tdc hofc dugc q u y I n

nh fn I g i nhu fn t d v i f c gdp v6n

Cd phiSu thudng hay cd tdc t ra b fng cd phieu- Khdng gh i nhan kho fn thu nh fp k h i q u y I n dugc

nh fn CO phieu thuong hay c6 tdc b i n g cA phiAu dugc x f c I fp , sA lugng cA phidu thudng hay cA

tdc b i n g cA phieu nhan dugc t h u y i t m m h tren B f o c f o t f i chinh c6 l idn quan

Cd phieu thudng hay cd tdc t rd b i n g cA phiAu dugc gh i n h f n tang doanh thu hogt dgng t f i chinh

v f tang g t f t i t khodn ddu t u tucmg dng v d i so t idn cd tdc dirge chia.

4.19. Cdc k h o d n g idm t r d doanb t h u

Cdc khodn g idm t r d doanh thu bdn hang, cung djch v\i p h i t smh trong ky gom* Chidt k h i u

thuong mgi , g iam g id hang ban vd hdng bdn b] tra Igi

Cdc khodn chidt k h i u thuong mgi , g iam gid hang bdn, hdng bdn b] t rd Igi phdt s inh cung ky t ieu thg

sdn pham, hdng hda d\ch v g dugc didu chinh gidm doanh thu cua k y phdt smh. Tnr img hgp san

p h i m , hdng hod, d ich vg d f t ieu thg tir c i c ky trudc, d i n ky sau m d i phdt sinh cdc khodn g iam trCr

doanh thu th i dugc gh i g iam doanh thu theo nguyen t i c neu phdt sinh tnrdc t h d i d i l m phdt hdnh

Bdo cdo tdi chinh th i gh i g idm doanh thu t r f n Bdo cdo tdi chinh cua ky I fp bdo cdo (ky t rudc ) , vd

n l u phat smh sau thd i diem phdt hdnh Bdo c i o tdi ch inh th i ghi g idm doanh thu ci ia ky phat sinh

(ky sau)

4.20. G i d v6n hdng ban

Gid vAn hdng bdn phan dnh t q gid von ciia sdn p h i m , hdng hda, d ich vg, b i t d f ng san d i u t ir , g id

thdnh sdn x u l t ciia sdn phdm xdy l i p (dAi vd i doanh ngh i fp xdy l i p ) bdn trong ky , ch i p h i h f n quan

d i n hogt d f ng k i n h doanh b i t dgng san d i u t u

Gid von hang bdn doi vdi trudng hgp Cong ty Id chu ddu tu kinh doanh bat dfng sdn

Gid vAn hdng bdn dugc gh i n h f n phCi hgp v d i Doanh thu da phdt s inh bao gAm cd v i f c t r ich trudc

chi phi vdo gtd vAn hdng bdn V i f c t r ich trudc chi ph i d l tgm tfnh gid vAn b i t d f ng sdn n l u cd d i m

bdo cdc nguyen t i c sau

Chi t r i ch t rudc do i v d i cdc khodn chi ph i dd cd t rong d g todn d i u t u , xay dgng nhung chua c6

d i i hA so, td i h f u d f ngh i fm thu khAi luong,

Chi tr fch t rudc chi p h i d f tgm t inh g id vAn hdng bdn cho p h i n bat d f ng san da hodn thdnh bdn

trong ky vd dd d i l u k i f n ghi n h f n doanh thu ;

sA chi ph i t r ich tnrdc vd chi ph i thgc t l dugc gh i n h f n vdo g id vAn hdng bdn phdi ddm bdo

tuong l ing v d i d inh mdc gid vAn tfnh theo tAng chi phi d g todn cda p h i n hdng hda b i t d f ng

san da bdn (dugc xdc dg ih theo d i f n t ich)

4.21. C h i p h i t d i ch fnh

Cdc khoan ch i phf dugc ghf nh fn vdo ch i ph i tdi chinh gAm

Ch i ph i hofc cdc khodn lo l i f n quan d i n cac hogt dgng dau t u tai chfnh,

Ch i ph i d l vay von;

Cht phf lA chuy fn nhugng chdng khodn n g i n hgn, chi ph i giao d)ch bdn chdng khodn,

D g phdng gidm g id chdng khodn k i n h doanh, dg phdng tAn thdt d i u t u vdo don v j khdc.

17

Cflng ty C6 phan t f p d o i n qufln If tdi s i n Tr f V i f t B i o c i o t i l chfnh riflng S6 142 D f l c i n . P B f i c f n. Q- Ba Dinh. TF. H i N f i Cho ky k l t o i n tir n g i y 01/04/2017 d i n 3Q/06/2017

khodn l 5 phdt sinh kh i bdn ngogi t f , iS ty gid hAi doai

Cdc khoan t r f n dirge gh i n h f n theo tong s6 phdt sinh trong ky , k h f n g b i i t r d v d i doanh Ihu hogt

d f ng tdi ch inh.

4.22. T h u i t h u n h f p doanh n g h i f p

Chi phi thui TNDN hif n hdnh vd Chi phi thui TNDN hodn Igi

Chi ph i thu f T N D N h i f n hanh dugc xdc d inh t r f n ca sd thu nhdp chju t h u f t rong ndm vd thue suat

thuA T N D N trong ndm h i f n hdnh

Ch i phi t h u f T N D N hodn Igi dugc xdc d|nh t r f n ca sd so chenh I f c h tgm thd i dugc khdu trir, sA

ch fnh i f c h t gm thd i chju t h u f vd t h u f s u i t thue T N D N

Khdng b£i t r i r ch i ph i thuA T N D N h i f n hdnh v d i ch i ph i thuA T N D N hoSn lg i .

4.23. C i c b f n l i f n quan

Cac b f n dugc coi Id l i f n quan nAu b f n dd cd khd ndng kiAm sodt ho f c co dnh hudng ddng kA dAi

v o l b f n k ia trong v i f c ra quyet dinh ve cdc chinh sdch tdi chinh vd hogt dgng. Cac b f n hen quan

cua Cdng ty bao gdm'

- Cdc doanh ngh i fp trgc t i f p hay gidn tiAp qua m f t hofc nhieu trung gian, cd quyAn k iem sodt

Cdng ty hofc chiu sg k i f m sodt cua Cdng ty, ho fc cung chung sg k iAm sodt v d i Cdng ty, bao

gom cd cdng ty mg, cdng t y con vd cdng ty h f n ket,

- Cdc cd nhdn trgc tiAp hodc gidn tiep n f m quyAn bieu quyet cua Cdng ty md cd dnh hudng ddng

k f dAi v d i Cdng ty, nhOng nhdn sg qudn ly chu chdt cua Cong ty, nhOtig thdnh v i f n mgt thiet

trong gia d inh cua cdc cd nhdn ndy,

- Cdc doanh ngh i fp do cdc cd nhan n f u t r f n n f m trgc tiAp hofc gidn tiAp phAn quan trgng quyAn

b i f u quyet hofc cd dnh hudng ddng ke t d i doanh nghi fp

Trong v i f c xem x f t t img mAi quan h f cua cdc b f n h f n quan, cAn ch i i y t d i bdn chat ciia mo i

quan h f c h d khdng chi hinh thiirc phdp ly cua cdc quan h f dd

18

Cdng t y ch phka qudn ly dAu t i r T r f V i f t Sfl 142 D f 1 CAn, P D f I Can, Q Ba Dinfa, Thdnh phA H d N f i

Bdo cdo t d i ch inh r i f n g gifra nien d f

Cho ky kA todn ttr 01/04/2017 dAn 30/06/2017

V . T H O N G T I N B 6 S U N G C H O C A C K H O A N M U C T R E N B A N G C A N D 6 I K E T O A N

1. T I E N SA CuAl ky

V N D

SA dAu ndm

V N D

TiAn m f t

TiAn g ih ngdn hdng k h f ng ky hgi

TiAn dang chuySn

Cdc khoan tuong dirong tiAn

32 225 865

16 377 219 949

6 802 929

55 359 566 233

-

C f n g 16 409 445 814 55.366.369.162

2. P H A I T H U C U A K H A C H H A N G SA cuAi ky

V N D

sA dAu ndm

V N D

Phdi t h u khdch hdng ngdn hgn

- C f n g ty CP Chiing khodn T r i V i f t 300 000 000 660 000 000

C f n g 300.000.000 660.000 000

Phdi t h u khdch hdng dd i hgn

3. P H A I T H U K H A C

CUOI ky DAU ndm

Gid t r j D g p h f n g Gid trg DIT phdng

a. N g i n hgn 426 434.226 091

- T g m i m g 42 543 787 131

- CAm cA, ky cuijrc, ky q u j 166 000 000 000

-Phdl thu vA hgp dAng H I DT 215 430 000 000

- Phdl thu khdc 2 460 43 8 960

b. Ddi hgn

391.829.579.380

19 221 993 874

185.700 000 000

186 430 000 000

477 585 506

C f n g 426.434.226 091 391 829.579J80

Cdc thuyAt minh k f m theo la mf t h f ph fn hgp thdnh Bdo cdo Idi chinh 19

C f n g (y c i phAn T|p d o i n Qudn ly T i i sdn T r f V i f t

s f 142 D f i CAn, P Dpi Cdn, Q Ba Dinh, Thdnh p h i H i N f i

Bdo cdo tdi chfnh neng Quy I I n i m 2017

Cho ky ke todn t i i 01/04/2017 den 30/06/2017

4. C A C KHOAN DAU T l T TAI CHINH a Chung khodn kmh doanh

s f c u f I ky

T f n g gid t r i c f phiAu

trong d f chu y f u

- Sdn HOSE - Sdn HNX T fng gid tr i trdi phieu

Cdc khodn ddu t u khdc

C f n g

C i d gfc

31 577 048 331

9 833 841 601 21 743 206 730

31.577.048 331

G i d t r j hffp ly

32 147 142 700

9 566 4 72 700 22 580 670 000

32.147.142.700

B i f n d f ng dg ph f ng gidm gia dau tu ngdn hgn Uong ky nhu sau

- s f dAu ky

- Trich I fp dg phfng

- Hodn nhfp dg ph fng

- Su dung dg ph fng

s f cu f I ky

Ky nay

322 529 161

267 368 901

322 529 161

267 368 901

D g p h f n g

(267 368 901)

(267 368 901)

K y t r u f c

233 092 869

337 948 836

248 512 544

322 529 161

Dun v| tfnh V N D

s f dAu n i m

Gid g fc

II 341 126 336

112 175 I! 341 014 161 22 817 237 802

G id t n hgp ly

11 018 597 175

112175 11 018485 000 22 817 237 802

D g ph fng

(322 529 161)

(322 529 161)

(267.368 901) 34 158.364.138 33 835.834.977 (322.529 161)

Cdc thuyft minh kfm Iheo Id mft bf phfn hgp thdnh Bdo cdo tdi chinh 20

Cdng ty c f phAn T$p doJin Q u i n ly T i i s i n Tr f V i f t

S6 142 D f i cdn, P D91 cdn. Q Ba Dinh. Thdnh phf Hd NQi

B i o c i o t i i chfnh riing Quy I I nflm 2017

Cho ky k f lodn tir 01/04/2017 den 30/06/2017

b. Dau t u gdp v f n v i o dun vj k h i c Don VI tinh VND

Tv I f • J ' V

s f cu f i ky

N i m gifk Bieu quyet G i i gfc G i i I n hgp ly Dg phong G i i gfc

Dau t u v i o cflng ty con 102 552.296.477 106.167.535.000 49 352.296.477

- Cflng ty c f phdn Chimg 74,40% 74,40% 102 552 296 477 106 167 535 000 49 352 296 477

khoin Trf Vifll n l I L K U I I I I V i ^ *

in? eK} 70*; All 106 167 535 000 49.352.296 477

c. Dau l u nam gitr o f n ng i y d i o hgn

SO cu 101 ky So dau n i m

G i i goc G i i t r j ghi s f C i i gfc G i i t r j ghi sf

- Hgp d f ng t i f n gui 42.470 000.000 42.470.000.000 42.470.000.000 42.470.000.000

- Hgp dong mua c f phi fu 136.500.000.000 136.500.000.000 102.500.000.000 102.500.000.000 uu d i i c f t ih: +C6ng ty CP d fu tu Qufc t f [TG 36 000 000 000 36 000 000 000 36 000 000 000 36 000 000 000 + C6ng ty c f ph in D i u tu Ecosystem 34 000 000 000 34 000 000 000 +C6ng ty CP kmh doanh H6a Binh 30 000 000 000 30 000 000 000 30 000 000 000 30 000 000 000 +C6ng ty CP T u v i n vd D i u tu Todn C i u 36 500 000 000 36 500 000 000 36 500 000 000 36 500 000 000

Cgog 178 970.000.000 178.970.000.000 144.970.000.000 144 970 000.000

s f d i u n i m G i i tr| hgp ly 92.517.374.000 92 517 374 000

92.517 374.000

Dg pb6ng

Cac thuyf t mmh k i m theo Id mflt bfl phdn hgp thdnh Bdo cdo tdi chinh 21

5. T A N G , G I A M T A I S A N C 6 D J N H H C U H I N H D o n VI tfnh V N D

Knoan myc Phutmg t i f n v f n t f i T h i l t b i a u f n IV C fne

L I M U T C U A LJA-FRZ

oO uu Qau nam 285 600 000 285 600 000

SA siSm trone I r t « J V A l ~ l l t ~ ' 3 ' u g "J sf dtr c u f i kV 285 600.000 285.600.000

fZiit in han mAn Iflv Ifp - " P ^

SA Hir Agii njim •jv U U u a U i i a i l J 76.160.000 76.160.000

SA tflnp trone I r t Jri ^ \T u V V V 23 500 000

~ nftlJU ftuif If %/ftV ny 23 500 000 23 800 000

1 erf E nflUkf

SA giAm trong kj^ -SA Hir n iA i O U uu v U U I n J

99 960 000 V Z * F V V l V w

99.960.000

t n pAn Ini

Tai npfkv itau nftni 1 c u I I K u V U U U l l u l U

209 440 000 209 440 000

Tai nvdv cu6i kv 185 640 000 a V —' IT p V V PT V

185 640 000

6 C H I P H i T R A T R U d C

a. C h i phf trA trinyc ngAn hyn

sf d f u n f m TSne t rone k i ' J u wa Bk v j as^ maj

K f t rh i i ven v f n sf c u f 1 kV chi phf S X K D

Cone cu dune cu 19 031 818 22 140 909 d i j l a IT -T IT .T

6 260 911 \j ^ j i T v .f a a

34 911 816 T A' a a Tj a vr

19.031 818 22 140 909 at at a v̂ v v IT

6 260 911 34 911 816 «T ̂ v £. a a IT a «T

b. C h i phf t r f t n rdc d f i hgn

sf d f u n f m T f n g t r ong k j Kit c h u y i n v f o sf cuoi ky chi ph i S X K D

Cdng cy dgng cy 3 900 000 33 152 000 6 883 334 30 168 666

Sua chtta c f i tgo v fn phdng 94 397 932 35 399 226 58 998 706

C f n g 98.297.932 33 152.000 42.282 560 89 167 372

Cfc thuyft mmh kfm theo If mOt bd phfn hgp thfnh Bfo cfo tfi chinh 2 2

Cdng ty ch phfn T|p d o f n Q u i n ly T f i s i n T H Vi§t S6 142 PQi C fn . P PQi C fn , Q Ba D inh . Th fnh p h f H f NQi

B f o cfo t f i chfnh rieng Q u ^ I I n f m 2017

Cho ky ke to fn t f 01/04/2017 d i n 30/06/2017

7. V A Y V A N Q T H U E T A I C H I N H Don VI tinh V N D

So dfu ky T r o n g ky sf c u f 1 ky

G i f t r j S6c6 k h f n fng T f n g G i a m G i f t r | So c6 k h f n f n g I r f

t r f n g ng

Vay ng f n hgn

- Vay c f nh fn 197 500 540 161 197 500 540 161 479 203 158 601 400 892 944 175 275 810 754 587 275 810 754 587

- V a y t h f u c h i 40585.066511 4 0 5 8 5 0 6 6 5 1 1 645786850455 6 4 5 7 8 3 7 7 1 879 40 588 145 087 40 588 145 087

- V a y m a r g m v f ungtru6c 264 264 52 680 109 314 42 897 481 617 9 782 627 961 9 782 627 961

t i i n b fn CK

Cdng 238 085 606.936 238 085 606.936 I 177.670.118.370 1.089 574.197.671 326.181.527 635 326.181 527.635

(•) K h o f n vay c f c c f nh fn theo hgp d i n g cho vay dirge ky k i t gitta C6ng ty vd i cfc c f n h i n , Mgc dfch vay v f n Phgc vg sfn xu f t k inh doanh, l i i su i t t f 8,74%

d i n 11,58%/nam

( " ) Kho fn vay Margm d fu tu chdng khofn v f t i i n vay ung trudc l i i n b f n chung khofn , I f i su i t tfr 9,4% - 13,32%/nam ti iy thdi diem nhfn ng v f Cong ty chung

kho fn noi Cdng ty Cd phfn lu van Qufn ly tai san Tr i Vi^t m d t f i khofn giao d|ch chung khofn

C f c t h u y i t mmh kdm theo I f mOt bO ph fn hgp th fnh B f o c f o t f i ch nh 23

8. T H U E V A C A C K H O A N P H A I N Q P N H A N I T Q C

S n / t a i l n S m SA n h n i n A n t r n n o

k V

S A A f i f i A n t r n n v JV V > 11 y P 11 I t

ky

S o G U u i k v kT V w u v x amj

T h u i GTGT phf i n f p

T h u i thu nhfp doanh nghi fp

1 hue thu nhfq> ca nhan

Phf, I f phf v f cfc kho fn phai n fp k

329 805 199

6 506 431 665

Z l y o50 V ' t O

285 996 800

1 539 918 233

OJJ Z l - i 0 / 4

3 000 000

615 801 999

6 508 211 879 S I I S I 7 S S I J l I J I / J J I

3 000 000

1 538 138 019 7 ^ 1 S f i 7 9 f t S J J I Jot, Z U o

C f n g T i\e£ tttt\

7-056-123 810 2-462.127*907 7 648 531 430 1 0£fi H J l 7 D 7

1.869.720.287

9. C H I P H I P H A I T R A si c u i i ky

V N D

Sd d i u n f m

V N D

N g i n hgn

- L f i vay ph f i t r f 1 059 272 535 1 699 251 858

C f n g 1.059.272.535 1.699.251.858

10. P H A I T R A K H A C Sd cudi ky

V N D

Sd d i u n f m

V N D N g i n hgn

- K m h phf cdng do fn

Bao h i i m x f h f i

- P b a i tr f , ph f i n f p khfc

49 614 790

41.667 966

16 302 273 879

28 662 790

40 216 681

28 685 167 149

C f n g 16 393 556 635 28.754.046.620

Cfc thuyi t minh k f m theo I f m f t bd ph fn hgp thfnh Bfo c fo t f i chmh 24

Cdng t y ch p h i n T3p d o f n Q u f n ly T f i s f n T r f V i f t

S i 142 BQi C i n . P BQi C i n . Q Ba B lnh . Th fnh p h i H f NQi

B f o c f o t f i chinh neng Quy I I n f m 2017

Cho ky k i to fn ttr 01/04/2017 d i n 30/06/2017

I I . V 6 N c H u s d i r t r u

S i d i r d i u nfim t n r d c

- Tfing v i n n f m trudc

- L3i trong nfim trudc

- Phfn phdl Igi nhufn

- Tfing khfc

- C i t d c

- Trich I fp quy

S i d i r d i u ky n f y

- Tfing vdn trong ky

- Lfii/Ld trong ky

- Trfch I fp cfc quy

- c i tuc

- G i fm khfc

si c u i i ky

v i n d i u t u c fa chu s d h l h i

141.450 000.000

227 436 300 000

T h f n g d u v i n c i p h i n

2 761 180 773

368 886 300.000

368 886.300.000

Quy d i u t u p h f t t r i i n

97 254.494

2.761.180 773

2 761.180.773

97.254 494

97 000 000

L g i n h u f n chua p h f n p h i i

2.342.409 967

26 744 753 842

29 087.163 809

194 254.494

10 168 721 725

(1 780 214)

39 254.105.320

Don v| t inh V N D

C f n g

143 889 664 461

230 197 480 773

26 744 753 842

400 831.899.076

10 168 721 725

97 000 000

(1 780 214)

411 095.840.587

C h i t i l t v i n gdp c f a C h f sd b ih i

s i c u i i ky s i d i u nfim

- v i n d i u t u c f a N h f nude

- v i n gdp c fa c i ddng khfc 368 886 300 000 368 886 300 000

- c i p h i i u quy

C f n g 368.886.300.000 368 886 300.000

C f c thuy i t minh k f m theo I f mgt b f ph fn hgp th fnh B f o c f o t f i chinh 25

Cfc giao djch v l v i n v d i cfc c h f sd h f u v f phfln p h i i c i tdc, chia Igi n h u f n

si c u i i ky si d i u n f m V N D V N D

- v i n d i u tu c fa chu sd hOu

+ Von gop ddu ndm 368 886 300 000 368 886 300 000

+ Van gdp tdng trong ky + V6n gdp gidm trong ky

+ Vdn gdp cudi 368 886 300 000 J\rij U U I T J W 1/1/V

368 886 300 000 m^ IJTJ TJAJ IU mT XT XT IT XT V

n 4 - i H i 1 -1 k i t I A n Aft f i l l 14

- L O nic, igi nnugn aa cnia

u. L O poieu sA P i i A i I r v Jv L U U l n V JV U U U l l d U l

V N D V N D eft 1. _ --. 1. - n W i a i i A f i n t a T/*'r rtliAf k i A r t l t

jQ iirOTig CO p n i c i j u d j i g K y p n a i n a n n J U O O O U J U 16 8R8 630

bo lugng CO pnieu aa oan la cong cnung J U O O O U J U "If. o e j i K i n J U OOO U J U

+ Cd phieu phd ihdng J O O O O O J ( / JO OOO OOU

+ Co phieu uu ddi bo lugng C O phieu dugc mua Igi (co phieu quy)

3 Cd phieu phd thdng 3 Co phieu uu ddi (logi dugc phdn logi Id von chii sa hdu)

si lugng c i phieu dang luu h fnh 36 888 630 36 888 630

H Cd phieu phd ihdng 36 888 630 36 888 630 •1 Cd phieu uu ddi (logi dugc phdn logi Id von chu sa hdu)

• M f n h g i f c i phieu dang luu hfnh 10 000 V N D

V I . T H O N G T I N B 6 S U N G C H O C A C K H O A N M Q C T R I N H B A Y T R O N G B A O C A O K E T Q U A K I N H D O A N H

1. D O A N H T H U Quy I I nflm 2017 Quy U nflm 2016

V N D V N D T i n g doanh thu 1.490.000.000

- Doanh thu cung cap dich vy 1 490 000 000

C f c k h o f n g i f m t r d doanh tbn

Doanh thu thuan 1.490.000.000

2 . G I A V 6 N H A N G B A N Quy I I nflm 2017 Quy 11 nflm 2016

V N D V N D

- G i f v i n cung c i p djch vy 289 419 254 870 237 835

C f n g 289 419.254 870 237.835

3. D O A N H T H U H O A T D Q N G T A I C H t N H Q u y I I nflm 2017 Quy I I nflm 2016

V N D V N D - Lfli t i f n gdi , tien cho vay 813 471 122 12 163 898

- L f i d i u tu chung khoan 627 772 149 2 183 736 182

- L f i t r f I ph i lu Tcorp 2 476 543 273

- L g i tdc d i n g hgp t f c d i u t u 4 830 097 808 5 092 779 328

- L g i tdc hgp d i n g d f t cgc mua c i p h i l u O T C 3 429 328 768 1.509 200 000

- C i tuc nhfn dugc 856 770 000

- K h f c 355 698 352 2 969 250 537

C f n g 10 913 138.199 12.243 673.218

Cfc thuyet minh kdm theo I f mOI bd phfn hgp thfnh Bfo c fo t f i chmh 26

4. C H I P H i T A I C H i N H £\maJi T T - a X - M T r t l T f\x,^' 11 n K o n ?fk1K

Quy 11 Qaiii KUIO \ / M T T VIN 11 V

- L f i vay 6 166 331 430 3 129 380 897

- L 6 do thanh ly cAc kho fn d i u t u t f i chinh 147 766 255

- Chi phi t f i chinh khfc JT>^ I A I VIJ JU2

1KJ OAix

JU 1 Jzi 7^0

COng ^ ^ fx a 4 1144 p^

6.694 356.732 ^ ' ^ n r s n i \ U 3.327.300.098

5. T H U N H A P K H A C M-m .WW w JU fx W WW

Quy U n f m 2017 f^ ' fw V m n a c

Qay 11 n f m 2016 V N D V N D

- Hoa h i n g mdi gidi

- Phi mua Igi trai phieu

- K h f c 845 27

COng 845 27

6. C H I P H i K H A C Quy 1) nfim 2017 Quy I I n f m 2016

V N D V N D

- Chi phi khfc 1 A Z AA AAA 10 602 000

C A O A A A

528 ODD Cgng t A i A A A A A

10 602.000 emo A A A

528.000

m /~.\ 11 m i t f I V I V F T £ T f 1 v n I T X T X 4 l U F F 1PFFCTX VT? F T ff\

1. C H I P H I a A N X U A T K I N H D O A N H T H E O Y E U T O Quy 11 nam 2017 T V . . J * . F F I r t l Z

Quy 11 nam 2016 V i x l l x/ivriv VlxU

- Chi phi nguyen ligu, v f t h fu IV J 1 / 1 1 J u z 1 z s j n J4 OlO 34U

- L t i i phi nhan cong 1 <Qji 00/1 m 1 364 854 Z J i 1 1 z ( i z j n "701 1 1 DU 04U lo 1

- Chi phi k h i u hao t f i san c i d)nh 16 915 003 14 280 000

• Chi phi d|ch vy mua ogof i 684 109 713 538 542 778

- Chi phi khfc bfng tien 346 773 463 318 421 285

COng 2 652.200 207 2.056.501.384

T r o n g dd bao g i m

, t

C h i phf san xuat - Chi phi nguyfn h fu , v f t h f u

- Chi phi nhan cdng 289 419 254 870237 835

- Chi phi k h i u hao tat san c i dpih

- Chi phi dich vy mua ngoai

- Chi phi khfc bfng tien

COng ftetex a X tx fx ^ A

289.419 254 at fw j t M i t m

870 237.835

C h i p h i b f n h f ng

- Chi phf nhfn cdng 851 247 635 185 710 090 - Chi phi d|ch vy mua ngof i 4 377 273 7 402 597

V ^ Iv J 1 viv A JV L H W J.. Xv A w

- Ch i phi khfc bang tien en o 1 o A A

59 818 579 16 396 667

Cgng 915.443.487 t TV Tt m j t TV ~i ^ a 209.509 354

C h i p h i q u f n ly doanh ngh i fp

- Chi phi nguyen l i fu , vat h fu 19 517 795 34 616 540

- Chi phi nhfn cdng 444 217 344 94 692 856

- Chi phi k h i u hao t f i sfn c i dmh 16 915 003 14 280 000 - Chi phi d|ch vy mua ngof i 679 732 440 531 140 181 - Ch i phi khfc bfng tien 286 954 884 302 024 618

COng 1.447.337.466 976.754.195

C f c thuy i t minh k f m theo I f mdt bd ph fn hgp thfnh Bfo c fo t f i chinh 27

8. C H I P H i T H U E T H U NHi^P D O A N H N G H I E P H I $ N H A N H

O u i n nfim 2017 xaj aa mamamaa ^axr a

Q u y n nfim 2016 V N D

Chi nhf t h u i thu nhSo doanh nahido tfnh t r i n thu n h f n chiu thue L / l i l U l U & L I I U I l l l u l J W / t M i l l I l K l i l ^ l / m i ' ' xaxfl* %aaia L U I I I - ^ v x j f u H x - B f

143 171 946 1 669 974 353

nfim h i f n hfinh

D i i u chinh chi phi t h u i thu nh fp doanh nghi fp cua cfc nfim

trudc vfio chi phf t h u i thu nh fp h i f n h fnh nfim nay-

T i n g chi phf t h u i t h u n h f p doanh ngh i f p h i f n hf inh 143.171.946 1.669.974 353

V O L NHtTNG S Q K I E N P H A T S I N H S A U N G A Y K E T T H U C K Y K E T O A N

Khftng cd su k i f n trgng y i u n fo x f y ra sau ngfiy k f t thuc ky k f tofin ddi hdi phat dugc dieu chinh hay cdng b i tren Bfio

cfio t f i chinh nfiy

I X . B A O C A O B Q P H A N

B i o c i o b f p h f n theo k h u vgc d|a ly (Phfin logi hogt d f n g t r ong nud-c v i n g o i i nirdc)

Cdng ty chi hogt d fng trong khu vgc dja ly V i f t Nam

B i o c i o b f p h f n theo Huh vgc k m h doanh

Cfic b f phfn kmh doanh chinh cda Cdng ty nhu sau Dfch vg Ting

Doanh thu t h u i n ra b fn n g o i i

T i n g doanh thu t h u I n

Chi phi b f phfn

K i t q u i k i n h doanh b f p h f n

C i c chi ph i khdng phfin b i theo b f p h f n

Lg i nhufn tCr hogt d fng k inh doanh

Doanh thu hogt d fng t i i chinh

Chi phi t i l chinh

Thu nhfp kh i c

Cht phi kh i c

T h u i T N D N h i f n h i n h

L g i n h u f n sau t h u i

Tdng cht phi da ph i t stnh d i d f u tu , mua s i m TSCD

v i c ic t i l san d i i hgn k h i c

Tdng chi phi kh f u hao v i phfin b i chi ph i

t r i tnrdc d i i hgn

289 419 254

(289.419.254)

289 419 254

(289.419 254)

2.362.780.953

(2 652 200 207)

10913 138 199

6.694 356 732

845

10 602 000

141 391 732

1.414.588.373

33 152 000

72 343 471

C i c thuy i t mmh k i m theo l i m f t b f ph fn hgp t h i n h B i o c i o t i i chfnh 28

X . N G H i $ p v y V A s O D i r v 6 i c A c B E N L I E N Q U A N

Trong giai dogn ttr 01/04/2017 d i n 30/06/2017, Cdng ty dfi c6 giao dich vdn cfic b fn l i f n quan nhir sau

Cfic b f n l i f n quan M i l quan h f

Cdng ty CP chlrng khofin T r f V i f t

- Phai trfi ngudi b i n

- Phai thu cua khfich bfing

- L3 i t i i n gdi

6ng N g u y i n T r u n g K i f n

- Hgp d i n g vay ky mdn

- Hgp ddng vay da thanh ly

• La i vay da dugc nh fn trong ky

6ng Phgm Thf inh T r g c

• Hgp dong vay ky md i

- Hgp d i n g vay da thanh l y

- Lf i i vay da dugc nh fn trong ky

Bfi N g u y i n Th| Thf im

- Hgp d i n g vay ky md i

- Hgp d i n g vay da thanh ly

- La i vay da dugc nh fn trong ky

Bfi Phan Th| Thanh XuSn

- Hgp d i n g vay ky mdn

- Hgp d i n g vay da thanh ly

- La i vay da dugc nh fn trong ky

Bfi N g u y i n Th) Ch inh H u o n g

- Hgp d i n g vay ky radi

- Hgp d i n g vay da thanh l y

- La i vay da dugc nh fn trong ky

Bfi Phgm Thanh Hoa

- Hgp d6ng vay ky md i

- Hgp d i n g vay da thanh ly

- La i vay da dugc nhfn Uong ky

Tgi ngfiy k i t thdc ky k i tofin, s i d u b f n cd h f n quan nhu sau

M i l quan h f

C f n g ty CP ch ih ig khofin T r f V i f t

- Phai trfi ngudi bfin

s i d u t i i n gdi

C f n g ty CP t u v i n vfi d i u t u T r f V i f t

- Tra trudc cho ngudi bfin

(D f t cgc n i n mua 6 tdi Toyota)

Cong ty con

Thanh v i f n H D Q T

B i ciia Chu t|ch H D Q T

Em gfii tnrdng

ban k i i m sofit

V g ciia T G D

Me Trudng ban KS

Em g f i i C h f i l i c h H D Q T

Cong ty con

6ng N g u y i n T r u n g K i f n

Cho cdng ty vay

Ong Phgm Thf inh T r g c

Cho cdng Iy vay

Bfi N g u y i n Th j T b l m

Cho cdng ty vay

6 n g Phgm Thanh TCmg

Ifi Chu t ich HE>QT TVC

vfi T u v i n vfi dfiu t u

T r i V i f t

Thfinh v i f n H D Q T

B i cua Chi i qch HDQT

E m gfii trudng

ban k i i m sofit

Quy n n f im 2017

300 000 000

17 900 171

1 644 000 000

8 000 000 000

118 906 944

175 000 000

158 000 000

16 590 000

245 000 000

1 751 702

670 000 000

670 000 000

40 423 695

600 000 000

4 515 666

Quy I I n f im 2017

15 299 308 092

700 000 000

1 644 000 000

447 000 000

160 000 000

Quy H nfim 2016

411 456 130

10 569 087

9 020 000 000

2 000 000.000

131 300 000

408 000.000

200 000 000

5 500 000

5 775 000

600 000 000

500 000 000

7 098 611

Quy n nfim 2016

411 456 130

47 520 856 948

700 000 000

11 000 000 000

408 000 000

150 000 000

Cfic thuy i t mmh kfim theo Ifi m f t b f phfin hgp thfinh Bfio cfio tfii chinh 2 9

Bfi Phgm Th{ Thanh XuSn Vg Tdng Gtdm ddc

Cho Cdng ty vay 1656 400 000 220 000 000

N g u y i n Th j Ch inh H i n m g M? cua trudng ban

Cho Cdng ty vay kiim sodt 400 000 000

XI. S 6 L I E U s o S A N H

S6 l i f u so sfinh t r fn Bfing Cfin d6i ki tofin vfi cfic thuy i t m m h tucmg t ing Ifi s i l i f u cua Bfio cfio tfii chfnh cho nfim tfii chfnh k i t thdc ngfiy 31/12/2016. So hdu trdn Bfio cfio K i t qufi hogt dgng ktnh doanh, vfi cfic t h u y i t m inh tuong l ing Ifi s i l i f u cua Bfio cfio tfii chfah ndng ciia cdng ty c i phfin quan ly dfiu t u T r i V i f t cho ky k i tofin t ir ngfiy 01/04/2016 d i n ngfiy 30/06/2016

Cfic thuy i t mmh kfim theo Ifi m f t b f phfin hgp thfinh Bfio cfio tfii chinh 3 0