BANG CAN DOI Kt TOAN - HOP

Transkript

1 CONG TY CP DT PT DO THI VA KCN SONG DA TOa nha SUDICO, throng Me Tri, phuong MS, Dinh 1, qua'n Nam TO' Liem, Ha NOi BANG CAN DOI Kt TOAN HOP Ngay 31 thang 3 nam 216 (Theo Thong to 2/214/TTBTC) NHAT Thuyet Tai san MA se; SO cuoi ky SO clau nam minh A. TM san ngan han 1 3,569,815,918,449 3,671,511,26, Tien va cac khodn twang thong tien 4 14,749,845,965 15,379,643, Tien 2. Cac khoan tuong &rang tien II. Dau to tai chinh ngan han 1. Chimg khoan kinh doanh 2. Du phong giam gia chang khoan kinh doanh 3. Dail to nam oa den ngay dao han Cac khoan phai thu I. Phai thu ngan han cua khach hang 2. Tra tru6c cho nguoi ban ngan han 3. Phai thu noi b ngin han 4. Phai thu then tien do ke hoach hop ding xay dung 5. Phai thu ve cho vay ngin han 6. Phai thu ngan han khac 7. Du phong phai thu ngan han kh6 doi 9. Tai san thieu cher xcr ly IV. Hang ton kho 1. Hang ton kho 2. Du phang_giam gia hang t6n. kho V. Ten sin ngan hpn khcic I. Chi phi tra tru6c ngan han 2. Thue GTGT duvc khau trir 3. Thue va cac khoan khac phai thu Nha mac 4. Giao dich mua ban lai trai phieu Chinh pha 5. Tai san ngin han khac B. Tii san dai han 1. Cac khorin phai thu den han 1. Phai thu dai han cua khach hang 2. Tra truac cho nguti ban dai han 3. V6n kinh doanh 6 dun vi truc thuoc 4. Phai thu not b dai han 5. Phai thu ve cho vay dai ban 6. Phai thu dai han khac 7. Du phongphai thu dai han kho doi II. Tai san ca Binh 1. Tai san c6 dinh hiru hinh Nguyen gia Gia tri hao mon lay ke 2. Tai san c6 dinh thue tai chinh Nguyen gia Gid tri hao man lily ke 3. Tai san c6 dinh vo hinh Nguyen gia Gia tri hao man 141( ,749,845,965 3,,, 81,961,57, 99,892,6, (17,931,3.) 544,38,112, ,561,93,262 58,747,324,384 8,19,888,842 (141,949,3.529) 2,816,652,938,114 2,863,92,754,37 (47,267,815,923) 22,71,451,411 19,255,425,481 2,542,62,7 273,963,86 2,81,712,63,388 34,98,568,735 34,98,168,735 4, 79,354,725,696 71,612,59,19 126,92,81,736 (55.29, ) 7,742,216,677 8,726,262,51 (984,45,374) 12,379,643,389 3,,, 98,779,22, 119,892,6, ( ,) 737,156,47, ,91,9,613 46,884,766, 74,267,542, (138,896,992,33 2,79,231,511,794 2,756,499,327,717 (47,267, ) 2,964,424,42 18,736,822,3 2,7,459,685 22,142,75 2,62,849,445,152 34,971,663,535 34,971,263,535 4, 62,92,16,44 55,129,975,674 13,796,669,627 (48, ,953) 7,79,4,766 8,726,262,51 (936,221,285) C 111 D SI

2 Bait diing san &in lir Nguyen gia Gia tri hao m6n Tai san d& dang dai han ,613,277,869,896 1,69,596,742,55 1. Chi phi san xuat, kinh doanh do' dang dai han 241 1,593,595,836,47 1,59,868,238, Chi phi xay Ong cor ban dor dang ,682,33,849 18,728,54,36 Dc'm tte tai chinh dai han ,39,8, ,223,422, DAu tur vao cling ty con Dau to vao ding ty lien kst, lien doanh ,746,397, ,83, Dau tu gop von vao don vi khac ,677,97, 255,677,97, 4. Du. phang dau to tai chinh dai han 254 (48,384,566,382) (49,284,566, Dau tur nam gill an nay ddo han 255 VI. Tai san dai han khac 26 12,131,638,284 12,137,6, Chi phi tra truck dai han ,267,116,23 1,273,78, Tai san thus thu nhap hoan lai ,864,522,54 1,864,522,54 3. Thiet bi, vat tor, pito tong thay the dai han Tai san dai han khac 268 Vii. thd Chuang mai 269 G TOng Ong tai san 27 5,651,528,521,837 5,734,36,652,115 Hq IAT J THI 1ONG NG?NG El NguOn von 14, T 11 ytt Ma so mi unh S6 cuoi ky SO dm nam A. No' phai tra 3 3,642,66,678,17 3,743,91,962,873 I. Na ngiinhgn 31 2,859,86,71,35 3,14,187,151,32 I. Phai tra ngtr i ban ngan hp ,959,422, ,68,279,88 2. Ngur6i mua tra tin truroc ngan han ,76,77,884 99,415,913, Thus va cat khoan phai nop Nha nu& ,344,946,9 14,413,727, Phai tra ngtrai lao dong ,145,778,95 22,494,617,97 5. Chi phi phai tra ngan han ,386,27,27,685 1,346,518,75,98 6. Phai tra not 1) ngan han Phai tra theo tin do ks hoach horp dzing xay dkrng Doanh thu ehtra thkrc hien ngin han Phai tra ngan han khac ,213,732, ,45,83, Vay va nor thus tai chinh ngan han ,51,948,147 1,32,84,53, Du phang phai tra ngan han Quji khen thtranuhuc lori ,654,831,335 34,48,5, Quji birth on gia Giao dial mua ban lai trai phil Chinh phu Na dui km ,745,977,72 729,714,811,571 I. Phai tra ngurari ban dai han Ngur6i mua tra tin Mite dai han ,38,6, ,38,6, Chi phi phai tra dal han Phai tra not 1) vs von kinh doanh Phai tra not bo dai han Doanh thu cht a dive hien dai han ,322,821 97,419, PHI tra dai han khac ,964,28, ,657,473,48 8. Vay va nor thus tai chinh dai han ,49,1,86 178,17,294, Trai phisu chuysn do' i CO phieu t u dai 34

3 11. ThuS thu nhap hoan lai phai tra Du phong phai tra dai han 342 1,599,23,835 1,599,23, Qu9 Oat tries khoa hoc va Ong nglis 343 B. Von chti so' lulu ,8,921,843,73 1,99,458,689, ran chit so' 41 1,992,6,22,262 1,976,871,388,23 1. V6n dau to cua chi' so. hilu 411 1,,,, 1,,,, Co phitu ph8 thong co quytn bitu guy& 41 I a 1,,,, 1,,,. C6 phisu tru dai 411b 2. Thing du. von c8 phan ,17,196, ,17,196, Quytn chon chuysnc181 trai phitu Von khac cua chi] so. hiru Co phisu guy 415 (61.161,94,65) (61.161,91,65) 6. Chtnh 1Sch danh gia lai tai san Chdnh itch ty gia hoi d i Qu9 dau tu. Oat tritn ,242,643, ,86,734,35 9. Qu9 h8 tro sap x6p doanh nghisp Quy khac thuoc von chu sd hau 42 7,523,41,519 7,523, I. Lqi nhuan sau thus china phan ph6i ,439,225,474 62,46,32, Ngu'on von dau to xay dirng co* ban 422 Ngudn kinh phi va guy khac 43 I. Ngutm kinh phi Ngutm kinh phi da hinh thanh TSCD 432 C. Loi ich cua co (long thieu so ,861,641,468 13,587,31,13 Tong cong Nguen vein 44 5,651,528,521,837 5,734,36,652,116 Ha ATi,!way.2 Mang ) situ KE TOAN TRUlt.:NG TONG GIAM DOC CONG TY Nguygn Thi QuStrih TrAn Viet Dung T PHAT TF1 Do THI VA. KHU CoNG NGtilEP SONG BA Zan, did gfie

4 CONG TV CP DTPTDT & KCN SONG DA CONG 11A XA DOI CHU NGHIA VIET NAM DOc Ip Ty. do Honh phtic BAO CAO KET QUA KINH DOANH HOP NHAT PhAn I: Läi, Qu/ I ham 216 STT DIEN GIAI MA so LUi ' KE DEN 1<i ' TRubc Ki' NAY LUS KE TU DAll NAM 1 Doanh thu ban hang va cung cap dich vu 1 15,97,576,97 15,97,576, Cdc khodn elm tree 3 35,649,2 7 35,649,2 7 Doanh thu than ban hang va cung cap did) vy ( ,871,927,637 15,871,927,637 4 Cia von hang ban 11 (2,143,29,778) (2,143,29,778) 5 Lyi nhan Op ban hang va cung dip dich vy(111; 2 18,15,218,415 18,15,218,41 o Doanh thu hoot deng tai chink 21 4,66,796,712 Chi phi tai chinh 22 (4,82,35,) 7).ong do: L'di vay Altai Ira 23 4,66,796,7(2\ 1 RIE (4,82,35,(y) qf 8 Chi phi ban hang 24 1,116,994,315 1,116,994,314' 9 Chi phi clan 15, doanh nghiep 25 8,788,62,5 8,788,62,5 1 Lyi nhan thulin tir hoot gong kinh doanh 3 16,852,768,312 16,852,768, Thu nap khac 31 92,391,119 92,391, Chi phi kink 32 17,981,253 17,981, Lyi nhan khac (3132) 4 (78,59,134) (78,59,134) 14 Pan Vai hoc 16 trong ding ty lien ket, lien doanh T6ng lyi nhan tru.k thue(3+4+45) 5 16,774,178,178 16,774,178, Chi phi find Ihu nhep hien hanh 51 1,741,2 72,973 1,741,2 72,9 73 Chi phi tittle thu nhep hoar? Llyi nhan sau thud (55152) 6 15,32,95,25 15,32,95,25 19 Lai nhuen sauthui can en Ong khang kibn soot 61 37,688,62 37,688,62 2 Lori nhuen sau thul dia Cong ty Me (661) 62 14,995,2/7,143 14,995,21 7, Lai co ban tren Co phieu Lai suy giam tren CO phieu 71 Ha NO, ngay 2 thong 4 ;lam 216 LISP BIEU KE TOAN TRU.ONG G GIAM DOC CONG TY GONG TY Co PHAN OAU TUPHAT TRIEN NguyZn Thi Qu/nh TrAn Vit DOng KHU GONG NGtHEP SONG DA

5 LONG TY CP DTPTDT & KCN SONG DA BAO CAO K1T QUA KINH DOANH Q4 ham 216 HOP NHAT STT DIN GIAI Thuyet mink (NYC' I LUV KE TU DAU NAM DEN CUOI QU 7 NAY MD) nay Nam tru O.c Nam nay Nam tilarc Doanh thu ban hang va cung cap dick vu ,97,576,97 41,352,887,57 15,97,576,97 41,352,887,57 2 Ctic klunin giant trir ,649,27 31,151,516 35,649,27 31,151,516 3 Doanh thu thuan ban hang va cung cap dich vu (13) 15,871,927,637 41,321,735,991 15,871,927,637 41,321,735,991 4 Gia von hang ban 28.3 (2,143,29,778) 16,35,6,454 (2,143,29,778) 16,35,6,454 5 Loi nhuan Op ban hang va cung cap dich vy(111) 18,15,218,415..._ 24,971,729,537 18,15,218,415 24,971,729,537 6 Doanh thu hopt Ong tai chinh ,66,796,712 24,483,527 4,66,796,712 24,483 5 i t 7 Chi phi tai chinh 28.4 (4,82,35,) 3,371,2, (4,82,35,) 3,371,2, 8..._. 'Trong 176: Llli yap phiii trii Chi phi ban hang 1,116,994,315 1,565,818,212 1,116,994,315 1,565,818; 12 9 Chi phi quail ly doanh nglilep 8,788,62,5 7,617,272,283 8,788,62,5 7,617,272,283 1 Loi nhuanthuln Ur host dang kinh doanh 16,852,768,312 12,621,922,569 16,852,768,312 12,621,922, Thu nhap khac ,391,119 92,391, Chi phi khac ,981,253 29,49, 17,981,253 29,49, 13 Loi nhuan khac (3132) (78,59,134) (29,49,) (78,59,134) (29.49,) 14 Phan lai hoac15 trong ding ty lien ket, lien doanh 15 TAng loi nhuan fti k thut(3+4+45) 16,774,178,178 12,592,432,569 16,774,178,178 _ 12,592,432, Chi phi ihu'j thu ultop hip, hiinh 1,741,272,973 3,123,673,315 1,741,272,973 3,123,673, Chi phi!hull (ha Whip hod,: 11 Lqi nhuitn sau thus (55152) 15,32,95,25 9,468,759,254 15,32,95,25 9,468,759, Lai ninifin sail di can di (Wag kliong kilin soot 37,688,62 3,813,226 37,688,62 3,813,226 2 Lffi nhiiiin sau dull can Cling iy My (661) 14,995,217,143 9,437,946,28 14,995,217,143 9,437,946, La i co' ban tren co CA phieu _ 151 Lai suy giam tan ce phieu Ha Ni, ngay 1, Chang 4 Om 216 LAP BIEU./t Nguyen Thi QuSmh ICE TOAN TRUbNGfig," Tr'an Viet Dung O CONG TY Co PHAN A 1 DAU PHAT TRIEN DO KHU GONG NG1q P SONG _ A \ ff / G CLAM DOC CONG TY

6 C6NG TY CP DTPT D6 TH1 & KCN S6NG DA BAO CAO LIJIJ CHUYEN TIEN HqP NHAT Qu.p /tam 216 Chi tieu Ma s6 'limy& LuY kt tir d'au nam den cu6i guy nay mini' Nam nay Nam truerc I. Ltru chuyen tin tir hoat dong kinh doanh... I. Tien thu ter ban hang, cung cap dich Nit, va doanh thu khac ,84,356,392 28,875,12,23 2. Tien chi tra cho ngovi cung cap hang hod va. dich vu 2... (26,42,686,886) (11,56,69294) 3. Tien chi tra cho ngutri lao deng 3... (1,666,838,129) (11,666,294,76) 4. Tien iai vay cla tra Thus thu nhap doanh nghiep da nop 5... (67,172,673,287) 6. Tien thu khac tir hoat Ong kinh doanh 7. Tien chi khac cho hoat clong kinh doanh Ltru chuyen tien thulin tir hoat dung kinh doanh 11. Lu. chuyin tin tir twat Ong dal] tu ,151,512,441 (344,621,137,767) 72,74,532,764 82, ( ) (89.68,818,563) I. Tien chi de mua sim, xay dung TSCD va cac tai san dai Ilan Tien thu tir thanh ly, nhugng ban TSCD va cac tai san dai ha Tien chi cho vay, mua cac cong cu ng cila dorn vi khac Tien thu he( cho vay, ban!al cong cu ng cua don vi kliac 5. Tien chi Tau ttr g6p v6n vao dcrn vi khac Tien thu hei dau tu gop v6n vao don vi khac Tien thu!al cho vay, c6 tirc va 1gi nhuan dugc chia )7 658,76,732 26,692,429 Lin! clitiyen tier' thulin tir Imt ClOng dui tu. III.Ltru chuy&i titn.11 dong thi chinh 1. Tien thu Ur phat hanh c6 phieu, nii4n von Op cila CSH. 3..._ 31 _ ,76,732 26,692, Tien tra lai v6n g6p cho cac chit so. hell, mua lai C6 phieu Tien thu tit di vay (3..) 4. Tien tra ng g6c vay 34. (73,363,36,92) ( ) 5. Tien tra ng g6c thue tai chinh Ce tire, lgi nhuan da tra cho chi.' so hau Ltru chuyen tin thuan ta. Imt ging tai OW) 4... (73,363,36,92) (1,745, ) Ltru chuyen tin thuan trong kj, 5... (629,797,424) (91,219,664,933) Tin va twang dtrung tien dau 1:5/ ,379,643, ,378,27,914 anh Wang dm thay ded ty giah6i cloai guy dei ngoai te Tien va tu.o.ng &rung tien cu6i ky(7=5+6+61) 7 14,749,845,965 52,158,362,981 'ol 3 CON' CO F U Tit Pi DO T CON NGU *61 14P BIEU Kt TOAN TRLYONG n6i, ligety thong 4 neim 216 TONG ciam ElOc conc TY Nguy6n Thi QuSinh TrAn Dung CONG TY Co PHAN TRI Do THI VA KHU CONG ṄGH113 SONG DA

7 CONG TY CO PHAN DAU PHAT TRIEN DO TH1 BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHIEP SONG DA Qu.) I nam 216 Dia chi: T6a nha SUDICO, throng Me Tri, phugng my Dinh I, quan Nam TO. Liern, Ha NOi Tel: (844) Fax: (844) DAC DIEM HOAT BONG CUA CONG TY Hinh thirc se. hiru vim BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Qujr 1 nam 216 C6ng ty Co phan Dau to Phat trier) DO thi va Khu Cong nghiop Song Da ("Cong ty") la mot ding ty co phan dugc thanh lap thco Luat Doanh Nghi coa ViOt Nam theo Giay chirng nhan dang kji kinh doanh se) do SO Ke hoach va dau tu thanh ph8 Ha NOi cap vao ngay 8 thang 8 nam 23, va Giay chang nhan dang ky kinh doanh Dieu chinh Ian 9 s ngay 11 thang 8 nam 214. Linh vtg, nganh nghe kinh doanh: Kinh doanh bat long san; Kinh doanh cac dich vu bat Ong san; Kinh doanh khai thac cac dich vu ve nha khu do thi va khu ding nghip; Tu. van, dim tu, lap va thuc hion cac du an dau tu xay dung, kinh doanh nha 6, khu do thi va khu cong nghip; va T Y ' t 6.1N TRIES Tu van thitt 1;6 ky thuat, guy hoach chi tiet khu do thi va khu cong nghip, tu van thiet ke cong trinh clan dung, cong.. ; nghip. Cong ty co trti so chinh theo dang ky kinh doanh tai TOa nha SUDICO duong Me Tri, phugng My Dinh 1, quan Tu. au triic (1finh nghi C 'Ong ty CU I (Ian vi infc tintc, bao gd177: Ban quan Ij cdc du an do thi khu vtrc Ha NOi San giao dich bat dong san Sudico CN An Khanh C6ng ty Co phan dau tu phat trier' do thi va KCN Song Da CN Quang Ninh Cong ty Co phan dau tu phat trien do thi va KCN Song Da Cong ty co 8 cong ty con, bao gjin: Cong ty TNI111mOt thanh vien Sudico Tien Xuan C6ng ty TNI11ISudico Thang Long Cling ty Co phan Dich vu Sudico Cong ty Co phan Sudico Mien Trung Cong ty Co pi Ian Sudico HOa Binh C6ng ty TNHH Sudico Mien Nam Cong ty Co phan Vat liou Xay dung va Dau tu Phat tri'en Sudico COng ty Co phan Sudico Ha Long Cong ty Co phan Tu. van Sudico 2. CO SO TR N11 BAY 2.1 Chun,: nitre vit 111) timing ka loan tip (Icing Cac bao cdo tai chinh hgp nh'at gu3i I dm COng ty va cac cong ty con ("Cong ty") dugc trinh bay bang d8ng Viet Nam ("") phi hop vgi CIVe do Ke toan ViOt Nam va Chuan mtsc Ke toan Vi4 Nam so 27 Bao cao tai chinh quj, I va cac Chuan mktc Kt toan Vitt Nam khac do BO Tai chinh ban hanh theo: Quyet dinh so 149/21/QDBTC ngay 31 thang 12 nam 21 ve vic ban hanh ban Chuan muc Ke tan Vi't Nam (Dot 1); Quyet dinh sa 165/22/QDBTC ngay 31 thang 12 nam 22 ve vic ban hanh sau Chan mut Ke toan ViOt Nam (Dgt 2); 1 NGH1' DA Liem, thanh pha Ha NOi, ViOt Nam.

8 CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HQP NHAT VA KHU CONG NGH4P SONG DA Qui, I nam 216 Dia chi: Ma nha SUDICO, &rang Me Tri, phuong My Dinh 1, quan Nam Tit Liem, Ha NOi Tel: (844) Fax: (844) BAN THUYET MINH BAO CA. TAI CHINH HQP NHAT Qujr I nam 216 Quyet dinh s6 234/23/QDBTC ngay 3 thang 12 nam 23 ve viec ban hanh sau Chuan mite Ke toan Viet Nam (Dot 3); Quyet dinh s6 12/25/QDBTC ngay 15 thang 2 nam 25 ve viec ban hanh sau Chun mud Ke toan Viet Nam (flat 4); va Quyet dinh s6 1/25/QDBTC ngay 28 thang 12 nam 25 ve viec ban hanh ben Chua'n mud Ke toan Viet Nam (Dot 5). Bang can dei ke toan hop nhat quj, 1, bao cao ket qua hog clong kinh doanh hop nhat quy 1, bao cao luu chuyen tien to hop nhat qu5f I va cac thuyet minh bao cao tai chinh hop nhat qujr I &roc trinh bay kern theo va viec sir dung cac bdo cao nay kitting danh cho cac dei Wong kh6ng throe cung 'cap cac thong tin v'e cac thin tuc va nguyen tac va th8ng le Id toan tai Viet Nam va han nira khong dirge chit dinh trinh bay tinh hinh tai chinh, at qua hoat dong kinh doanh va lu chuyen til to theo cac nguyen tac va thong le ke toan throe chap nhdn rong rdi a cac nuac va lanh the khac ngoai Vie Nam. 2.2 Binh them sij ke town ap ding Hinh third so ke toan duot ap dung cila Cong ty la Nhat kjf chung. 2.3 Nien do ke toan Nien do ke toan cua Cong ty ap dung cho viec lap bao cao tai chinh hop nhat bat dau tit ngay 1 thang 1 va ket thirc ngay 31 thang Don vi ilk: sir dung trong ke toan Cac bao cao tai chinh hop nhat &roc lap bdng don vi tin to cua Cong ty la. 2.5 Ca so' hop nluit Bao cao tai chinh hop nhat quj, I bao g6m bao cao tai chinh quji I cua C6ng ty me va cac cong ty con ket thud ngay 31 thang 3!tam 216. Cac ding ty con throe hop nhat toan b ke tit ngay mua, la ngay C6ng ty thud sir nam quyen kiem soat tong ty con, tip toe throe hop nhat cho den ngay COng ty thud sit cham dirt quyen kiem soat doi vii cong ty con. Cac bao cao tai chinh qujf I err' a cong ty me va cac cong ty con six dung a hop nhat dirge lap cho ding ma IcS1 ke toan, va dirge ap dung cac chinh sdch ke toan mot each thong nhat. S6 du cac tai khoan tren bang can d6i ke toan quy I gicra cac clan vi trong ding C6ng ty, cac khoan thu nhap va chi phi, cac khoan tai hoc to not b chua thud hien phat sinh tit cac giao dich nay dirge loai trir hoan toan. Loi ich cua cac cc') &Ong thieu se.' la phan loi ich trong ldi, hoc 18, va trong tai san thuan cira cong ty con kh6ng throe nam gitu boi Cong ty va throe trinh bay rieng biet tren bao cao ket qua hoat dong kinh doanh hop nhdt qu5, I va duvc trinh bay rieng bit vai phan von chit sa hiru cua cac co dung cua cong ty me trong phan von chit so him tren bang can doi ke toan hop nhat quj, CAC CHINH SACH Kt TOAN CHU YEU 3.1 Thay doi trong cac chinh sack ki loan va thuyk minh Ngay 22 thang 12 nam 214, BO Tai chinh da ban hanh Thong to se 2/214/TTBTC huang dan Che c1 ke toan doanh nghiep ("Thong to 2") thay the Quyet dinh s6 15/26/QDBTC ngay 2 thang 3 nam 26 ("Quyet dinh 15") va Thong to 244/29/TTBTC ngay 31 thang 12 nam 29 ciia BO Tai chinh ("Thong to 244"). ThOng to 2 co hieu luc cho nam tai chinh bat clau tit hoc sau ngay 1 thang 1 nam

9 CONG TV CO PHAN DAU TU. PHAT TRIEN BAO CAO TAI CHiNH HOP NIIAT VA KHU CONG NG HIP SONG DA Quf) I neim 216 Dia chi: TOa nha SUDICO, throng N/I8 Tri, plu e g my Dinh 1, quart Nam Ti Liem, Ha NOi Tel: (844) Fax: (844) BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT Quj, 1 nam 216 C6ng ty dp dung cac thay doi ve chinh sach Ice toan theo quy Binh tai ThOng tu. 2 va co anh htrang tai &Ong ty tren co so phi hoi to do Thong tu 2, khong yeu can Ai) dung hal to vdi cac thay doi nay. C6ng ty ding cla bao cao lai dir tuong img dm 14 truac doi v i met so chi tieu cho phi' hap voi each trinh bay theo ThOng t 2 trong bao can tai chinh hap nhat giira Men c1 kj, nay. Thuyet minh bao cao b phan theo quy dinh tai chuan nip 28 va thong t h ang dan chuan mu.c ke toan 28: Cong ty me va cac COng ty con cua C6ng ty SUDICO hog Ong SXKD cimg ink khu vut dia ljr va trong ding linh vvc kinh te. Hoat clong kinh doanh cua C6ng ty chit yeu IA kinh doanh Bat Ong san. Cong ty SUDICO tin Wang viec khong thuye minh bao cao theo b phan IA pho hap voi hoat clong kinh doanh hien nay ciia Cong ty. 3.2 Tibz vrt cac khoan tirowg thro.ng tijn co co Tien va cac khoan tuong d ang tien bao gam tien mat tai guy, den girl ngan hang, cac khoan dau to ngan han co thai"uy han gac khong qua ba thang, c6 tinh thanh khoan cao, co kha nang chuyen dai d8 clang thanh cac luring tien xac \SO va khong co nhieu rui ro trong chuyen cloi thanh tien. 3.3 Hang ton kho Hang ton kho bao gam bat (tang san tkr phat trien de ban va chi phi san xuat kinh doanh do dang cua cac bat clong san do. Bat clong san dtrac xay dung de ban trong qua trinh hoat Ong binh th Ong cua C6ng ty, khong phai cho thue ho ac di& tang gia, &lac ghi nhan IA hang tan kho theo gia thap giira gia thanh de cl a moi san pham den vi tri va dieu kien hien tai va gia tri thuan co the th c hien dirge. Gia thanh cita hang tan kho IA bat clong san de ban bao gam: Chi phi tien sir dung dat va tien flute clat., Chi phi xay dung tra cho nha thau; va Chi phi la' vay, chi phi to van, tnik k6, chi phi san lap, den 1) giai phong mat bang, phi ttr van, thue chuyen nh anu dat, chi phi guanlj, xay dung chung, va cac chi phi lien quan khac. Gia tri thuan co the tlurc hien duvc la gia ban u c tinh cila hang tan kho trong dieu kien kinh doanh binh th ang, (Iva tren gia thi twang vao ngay bao cao va chiet tinh gia tri thai gian cua dong tien, neu clang Ice, va trir chi phi vac tinh de hoan thanh va chi phi ban hang vac tinh. Diu ill Gia van dm bat clong san cla ban clt ac ghi nhan tren bao cao ket qua hoat Ong kinh doanh diva tren cac chi phi trvc tiep tao thanh bat Ong san do va chi phi chung dirge phan bo tren co so dien tick tuong Ong cila bat Ong san do. Dcr phong cho hang ton kho Dv phong cho hang ton kho &roc trich lap cho phan gia tri du kien bi ton that do cac khoan suy giam trong gia tri (do gram gia v.v.) co the xay ra &Si vai thanh pham, hang hod tan kho thuoc guyen so hiru ciia Cong ty dva tren bang chi:mg hap 15, ve s suy giam gia tri tai ngay ket thoc ky ke toan. So tang hoac giam khoan ch phong giam gia hang ton kho cl gc hack toan vao gia von hang ban trong ky. 3

10 CONG TY CO PHAN BAU TU. PHAT TRIEN DO TI1! BAO CAO TAI CHiNH HOP NHAT VA KHU CONG NGH1CP SONG DA Quji I norm 216 Dia chi: Toa nha SUDICO, &rang M8 Tri, phuang my Dinh 1, quart Nam Tix Liam, Ha NOi Tel: (844) Fax: (844) Cac khoan phiii thu BAN THUYET MINH BAO CAO TAI CHiNH HOT' NHAT QuS, I aim 216 Cac khoan phai thu &roc trinh bay tren bao coo tai chinh hop nhat qu9 I theo gia tri ghi so cac khoan phai thu tir khach hang va phai thu khac sau khi can trir cac khoan du. phong & oc lap cho cac khoan phai thu kho doi. Dir phong no phai thu kho del the hian phan gia tri cua cac khoan phai thu ma Cong ty dir kien khong co kha nang thu 1161 tai ngay kat thoc kjt ke toan. Tang hoac giarn s8 du tai khoan du phong duvc hach toan vao chi phi quan 19 doanh nghiap trong q. 3.5 TN salt co dinh hitu hinh Tai san co Binh huu hinh &roc the hien theo nguyen gia trir di gia hao mon IGy ke. Nguyen gia tai san co dinh hi u hinh bao g8m gia mua va nhang chi phi co lien quan tru tip den viac dun. tai san vei HI VA san sang hoat Ong nhu du. kien. Cac chi phi mua sam, nang, cap va Oi mai tai san co dinh duvc ghi tang nguyen gia cua tai san va chi phi bao tri, scrag DA chira du hach toan vao ket qua hoat dong kinh doanh hop nhat qu9 1 khi phat sinh. Khi tai san co dinh hi u hinh duvc ban hay thanh 19, nguyen gia va gia tri hao mon lily ke duo.c xoa s8 va cac khoan lai 16 phat sinh do thanh 1y tai san cluvc hach man vao kat qua hoot Ong kinh doanh hop nhat qu9 I. 3.6 Tai san co dinh vo hinh Tai san c6 dinh vo hinh & oc ghi nhan theo nguyen gia vir di gia tri hao man lily Ice. Nguyen gia tai san co dinh vo hinh bao g6m gia mua va nhang chi phi co lien quan Disc tiep den viac ctu a tai san vao sir clung nlitr du. kien. Cac chi phi nang cap va cl6i mai tai san co dinh v6 hinh du c ghi tang nguyen gia cua tai san va cac chi phi khac duos hach toan vao ket qua hoat dong kinh doanh hop nhat qu9 I khi phat sinh. Khi tai san co dinh vo hinh duvc ban hay thanh 19, nguyen gia N/A gia tri hao mon IGy ke duvc x6a so va cac khoan lai 18 phat sinh do thanh 19 tai san dupe hach toan vao ket qua hoat dong kinh doanh hop nhat qu9 I. 3.7 Khan hao Khau hao tai san co dinh hi u hinh va tai san co dinh v6 hinh dove trich theo pht.rang phap khau hao dt o g thang_ trong suet thai gian h u dung roc tinh cua cac tai san nht sau: Nha cira vat kien triic May mac, thiet 1)1 PIR :mg tin van tai, thiet bi tru),4n don TN& bi van phong Tai san co dinh khac Nhan hiau hang haa 3.8 Bat dfing san clan tu nom 3 5 nam 6 nam 3 5 nam 3 5 nam 3 nam Bat Ong san dau tu throe the hian theo nguyen gia bao g6m ca cac chi phi giao dich lien quan trir di gia tri hao mon IGy ke. Cac khoan chi phi lien quan den bat dong san dau to phat sinh sau ghi nhan ban dau duvc hach toan vao gia tri con lai cua bat Ong san dau tu khi COng ty có kha nang thu du c cac lai ich kinh to trong tang lai nhieu horn hoat clong chive danh gia ban dau cua bat clong san dau tu do. Khali hao va khau tar bat Ong san dau tu duvc trich theo plil ang phap khau hao dung thong trong suet thai gian hurt dung roc tinh cua cac bat dong san nhu sau: Nha cira 25 ram ^1G TY lit TRI :G highlt 4

11 CONG TY CO PHAN DAU TIY PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGI11) SONG DA Qz4 I nom 216 Dia chi: T6a nha SUDICO, throng Me Tri, phirang my Dinh I, quart Nam Tir Liem, Ha NOi Tel: (844) Fax: (844) BAN THUYET MINH BAO CAO TAI CHiNH HOT NHAT QuS, 1 niim 216 Bdt Ong san dau to khong con dirge trinh bay trong bang can d5i ke toan hap nhat quy I sau khi da ban hoac sau khi bat Ong san dau tu da khong con clugc sir dung va xet thay khong thu dugc Igi ich kinh to trong tucmg lai viec thanh ly bat Ong san dau tad& chenh lech gicra tien thu thuan t%r viec ban tai san vai gia tri con lai cita bat ding san 'JAL' tu. ket qua host ding kinh doanh hqp uhat quy 1 trong ky thanh 19. dugc ghi nhan vao Viec chuyen tit bat dqng san chit sa hau sir clung hoac hang ton kho thanh bat ding san (tau tu chi khi co six thay d5i ve mgc dich sir dung nhir trutmg hop chi so. him chant dirt sir dung Cal sari do va bat dau cho ben khac ilia hoot clong hoac khi ket th6c giai clop xay dung. Viec chuyen tir bat ding san dau to sang bat dqng san chit str hi u sir dung ha hang ton kho chi khi co s,r thay doi ye myc dich sir dung nhu cac tru ng hap chi, so lit u bat dau sir dung tai san nafo hoac bat dau tri6n khai cho muc dich ban. Viec chuyen tir bat ding san dau tir sang bat Ong san chi) se( 1.1. sir dyng = N hoac hang ton kho khong lam thay doi nguyen gia hay gia tri con lai ciia bat Ong san tai ngdy chuyen doi. P 3.9 Chi phi di vay ip Chi phi di vay bao gom iai tier' vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan vay cua doanf nghiep. Chi phi di vay dugc hach toan nhu chi phi phat sinh trong ky ngoai trir cac khoan dirot von 116a nh theo not dung ciia doan tiep theo. Chi phi di vay lien quan truc tip d6n viec mua sam, xay dung hoac hinh thanh mot tai san cu the can c6 mot th i gian c16 doi co the dua vao sir dung theo mgc dich dinh twat hoac de ban dirge von hoa vao nguyen gia caa tai san do. 3.1 Chi phi tra tank Chi phi tra truac bao g5m,cac chi phi tra trutc ngan han hoac chi phi tra truck doi han tren bang, can cl5i toan hop nhat quy I va dirge phan bo trong khoang thti gian tra tru c hoac M ai gian di e ich kinh twang Ong clutc tao ra tir cac chi phi nay. Cac loaf chi phi sau day dutc hach toan vao chi phi tra tru c doi han de phan b5 clan tir 3 den 1 nom vao ket qua hoot ding kinh doanh hap nhat quy 1. Chi phi phat hanh trai phieu; Gia tri thuang hieu Song Da; va Cac chi phi khac H9p nhot kinh doanh va 19'i the anteing ingi Hqp nhat kinh doanh d gc hach toan theo phuang phap gia mua. Gia phi hap nhat kinh doanh bao gem gia tri hap ly tai ngay din ra trao doi cua cac tai san dens trao doi, cac khoan no phai tra cla phat sinh hoac da clugc thi a nhan va cac cong cu von do ben mua Oat hanh de dal lay quyen kiem soot ben bi mua va cac chi phi lien quan true tiep den viec hap nhat kinh doanh. Tai san, no phai tra c6 the xac dinh &rot va nhang khoan nq ti6'm tang phai ganh chiu trong hap nhat kinh doanh cua ben bi mua dew ghi theo gia tri hap ly tai ngay hap nhat kinh doanh. ', Lgi the thuang mai Oat sinh tir hop nhat kinh doanh clugc ghi nhan ban dau theo gia gee, la phan chenh lech giira gia phi hqp nhat kinh doanh so vai phan h u dm ben niva trong gia tri hqp ly cita tai san, no phai tra c6 the xac dinh dugc va cac khoan no tiem tang cla ghi nhan. Neu gia phi hap nhat kinh doanh thap hart gia tri hqp ly cua tai san thuan ciia ben bi mua, phan chenh lech do se du c ghi nhan vao bao coo ket qua hoot Ong kinh doanh hqp nhat quy I. Sau ghi nhan ban dau, lqi the thuang mai dirge xac, dinh gia tri bang nguyen gia trir di gia tri phan bo ke. Lgi the thirang mai clugc phan b5 theo phuang phap dugng thong trong thei gian hi u ich dlivc u O.c tinh la mutri (1) nom De;u tar vao ccic cong ty lien kit Khodn dau to vao cong ty lien ket ma trong do Cong ty co anh Wang clang ke di gc trinh bay theo phuang phap gia gec tren cac bao coo tai chinh hap nhat quy I. C6ng ty lien ket la cong ty ma trong d6 nha dau tir co anh hu6ng clang ke nhung khong phai la cong ty con hay cong ty lien doanh cua nha dau tu. Thong thutng, Cong ty clutc coi la co anh hirang clang ke new sa hi:ru tren 2% quyen b6 phieu don vi nhan dau tu. 5

12 CONG TY CO PHAN DAU TU. PHAT TRIEN DO Till BAO CAO TAI CHiNH HOP NHAT VA KI4U CONG NGIlltP SONG DA QV I Dia chi: Toa nha SUDICO, dung Me Tri, phi ang my Dinh 1, quail Nam Ti Liem, Ha Nei Tel: (844) Fax: (844) BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT QuS, 1 nam 216 Theo,phirang phap ven ch6 so khan du tu. diroc ghi nhan ban dau tren bang can del ke toan hop nhat quy I theo gia g6c, sau de duvc lieu chinh theo nhi ng thay doi dia phan hiru cua Cong ty trong gia tri tai san thuan ccia cong ty lien ket sau khi mua. Lai the thuong mai phat sinh tir viec dau fir vac) cong ty lien ket dugc phan anh trong gia tri con 14i ea khan dau to va duvc phan bo trong khoang thoi gian muti (1) nam. Bao cao ket qua kinh doanh hop nhat quy I pan anh phan sa hi u cua Cong ty trong ket qua hoat Ong kinh doanh cua cong ty lien ket sau khi mua. PhAn se hal cua nha dau tu trong lgi nhuan/(18) ca ding ty Hen ket sau khi mua duvc phan anh tren bao cao ket qua kinh doanh hop nhat quy 1 va phan.sa hau,e6a nha dau tir trong thay thi sau khi mua cac quy cong ty lien ket throe ghi nhan vao cac quy. Thay doi ke sau khi mua duvc chinh vao gia tri con lai ea khan dau tir vao con ty lien ket. Co tire nhan duvc/lgi nhuan dugc cilia tir cong ty lien ket diroc can tar vao khoan dau tir vao cong ty lieu DA. ket. k Kli Cac bao cao tai chinh cua Gong ty lien ket &roc lap cong ky vai cac bao cao tai chinh hop nhat quy IV c6a Cong ty vino sir dung cac chinh sach ke tan rill& quan vai COng ty. Cac dieu chinh hop nhat thich hop da &roc ghi nhan de bao darn cac chinh sach ke tan &roc ap dung nhat quail voi ang ty trong twang hop can thiet Diu cluing khan vd ctic khan cliju tir lihdc Dau to chimg khoan va cac khoan dau tu.., khac &roc ghi nhan theo gia mua thtrc te. Du. phong dirgc lap cho viec giam gia tri c6a cac khoan dau to c6 the chuyen nhir ng dirge tren thi tri ang vao riga), ket thiic ky ke toan twang 6.ng vai chenh lech gift gia gee c6a chi ng khoan vai gia tri thi tru ang tai ngay do theo hirang clan ca. Thong tu. 228/29/TT BTC do Be Tai chinh ban hanh ngay 7 thang 12 nam 29. Tang hoc giam se du tai khoan du phang dugc hach toan vao chi phi tai chinh trong bao cao ket qua hoat cleng kinh doanh hop nhat quy I Cdc khan ph& tra vet chi phi trich tru k Cac khan phai tra va chi phi trich trutc dirge ghi nhan cho se tien phai Ira trong Wong lai lien quan den hang haa va dich vu da nhan dugc khong phi thuee vao viec Cong ty da nhan dirge hea don cua nha cung cap hay chira Trq cap thoi vqc phai tra Iro cap thoi viec cho nhan vien dirge trich truck vao citei moi ky bao cao cho toan be nguti lao Ong da lam viec tai Cong ty dirge horn 12 tang cho den ngay 31 thang 12 nam 28 vai mire trich cho moi nam lam viec tinh den ngay 31 thang 12 nam 28 bang met nira mac bong binh quan tang theo Luat Lao deng, Lat bao hiern xa hei va cac van ban ht ang dan co lien quan. ngay 1 tang 1 nam 29, mire lirang binh quan thangde tinh tra cap thoi viec se duvc dieu chinh vao cuei m8i ky bao cao theo mac lirong binh quan thang gan [That tinh den dial diem lap bao cao. Tang hay giam cua khan trich tru c nay se dugc ghi nhan vac) bao cao ket qua kinh doanh hop nhat quy I Cac nghiep vu bring ngogi re Cong ty Op dung NJOng dan theo Chan nitre Ke tan Viet Nam se 1 "Anil hu ng cua viec thay del ty gia Wei doai" ("CMKTVN s6 1") lien quan den cac nghiep vu bang ngoai te va da Op dung nhat quan trong cac ky trirac. Cac nghiep vu Oat sinh bang cac don vi den te khac vai don vi tien te ke tan ca Cong ty () dugc hach tan theo ty gia giao dich vao ngay phat sinh nghiep vu. Tai ngay ket thiic ky ke toan, cac khoan moc tien to co gee ngoai to dugc danh gid lai theo ty gid binh quan lien ngan hang tai thai,diem nay. Tat ca cac khan chenh lech gia thtrc te phat sinh trong va. chenh lech do danh gia lai se di tien co gee ngoai to cuoi ky dupe hach toan vao ket qua hoat deng kinh doanh hop nhat quy I. Huang clan ve xi 15, chenh lech ty gia do danh gia lai se dir c6 gec ngoai to cueik5, theo CMKTVN se 1 not tren khac biet so voi quy dinh trong Thong to se 21/29/TTBTC do Be Tai chinh ban hanh ngay 15 thang 1 nam 29 hutng dan ly chenh lech ty gia Wei dodi ("Thong to 21") nhir 6

13 CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHICP SONG DA Qu.), I 'lain 216 Dia chi: T6a nha SUDICO, du6ng Me Tri, phu6ng my Dinh I, quan Nam Tir Liem, Ha NOi Tel: (844) Fax: (844) BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Quj, I Om 216 Nghiep vu X1113 ke tan theo CMKTVN s6 1 Thong to 21, cuoi nam cua cac Tat ca chenh tech tj, gid do danh gia lai s6 du c6 khoan intic tai san goc ngoai td cuoi nam dugc phan dnh a tai khoan va cong ng tin td Tat ca chenh tech ty gia do danh gia lai s6 du, "Chenh Lech trong khoan rripc von tren ngan o han c c6 goc ngoai cutii kj, dugc hach toan vao kdt bang can cloi ke toan hqp nhat va sd dugc hoan ngoai td. qua boat dong kinh doanh hqp nhat quy 1. nhap trong nam tiep theo. Q1399 CONG.:; 1 Danh gia lai s6 du Co' PHA cal ram cua cac TtiPHAT khoan muc cong Tat ca chenh ldch tj, gid do danh gid!al s6 du Tat ca lai chenh ldch ty gid do danh gia lai s6 clia TH! 1 ng tien td dai han c6 g6c ngo4i to cuoi ky throe hach toan vao ket co goc ngoai td cu6i nam throe hach toan vao kdti;:.,:nineia NG _ co goc ngoai td. qua hoat d6ng kinh doanh hop nhat quy I. qua hoat gong kinh doanh hop nhat quy 1. 7:r Tat ca 18 chenh ldch tj, gia do (Jamb gia lai s6 du c6 g6c ngoai to cu6i ram dugc hach toan vao kdt qua boat &Ong kinh doanh hop nhat quj, I. Tuy nhien, trutmg hop ghi nhan 18 chenh ldch tj, gia dan cl6n kdt qua hog dong kinh doanh twat thud cua cong ty bi 15, mot phan 18 chenh tech ty gia CO thd dugc phan be vao ket qua hoat dong kinh doanh hop nhat quj, I cac nam sau. Trong moi twang hop, tong s6 18 chenh Idch ty gia ghi nhan vao chi phi trong nam it nhat phai bang 18,chenh lech tj, gia phat sinh vidc danh gia lai so du cong no dai han den han phai tra. Phan 18 chenh ldch ty gia con!al c6 thd dugc phan anh tren bang can doi ke toan hop nhat quj, I va phan b6 vao bao cao ket qua kinh doanh hop nhat trong wing 5 nam tip theo. Anh twang ddn cac bao cdo tai chinh hop nhat quy I cua C6ng ty neu Cong ty ap dung Thong to 21 cho cac nam tai chinh bat clan tir ngay 1 thang 1 nam 29 la khong trong Yeti Co phiau guy Cac cong cu von chit sa hilu dugc C6ng ty mua lai (c6 phidu quy) dugc ghi nhan theo nguyen gia va trir vao von chit so. Cong ty khong ghi nhan cac khoan khi mua, ban, phat hanh hoac buy cac cong Cu von chit s& hiru cua minh Phan chia Iii nhurin Lgi nhuan thuan sau thus thu nhap doanh nghidp CO thd dugc chia cho cac CO citing sau khi dugc dai hoi & sing co citing phe duydt va sau khi da trich lap cac quy du pheng theo Dieu le Offing ty va cac quy dinh ctla phap lust Viet Nam. C6ng ty trich lap cac quy du ph6ng sau tit Igi nhuan thu'an sau thud thu nhap doanh nghiep cua C6ng ty theo de nghi cua HOi dong Quan tri va dugc cac co (long phe duydt tai dai hoi &mg c6 dong thutmg nien: 7

14 CONG TY CO PHAN DAU TU. PHAT TRIEN DO TH1 BAO CAO TAI CHiNH HOP NHAT VA KliU CONG NCI11.CP SONG DA Quy I Dia chi: Taa nha SUDICO, cl ang Me Tri, plurang my Dinh I, quart Nam Tu. Lrem, HO Nei Tel: (844) Fax: (844) BAN THUYET MINH BAO CAO TAI CHiN11 HOP NHAT Quj, I nam 216 Quy du phong tai chinh Quy nay dupe trich lap de bao ve hoat clong kinh doanh thong thtrang, cua COng ty truac cac rid ro hodc thret hai kinh doanh, hodc dkr phang cho cac khoan C6 hay thiet hai ngoai dkr kien do cac nguyen nhan khach quan hodc do cac twang hap bat kha khang flint. 116a hoan, bat on trong tinh hinh kinh to va tai chinh trong nu hay ntrac ngoai. Quy cl "du tu va phat trian Quy nay dtrac trich lap nham phkic vu viec in& ring hoat clong hodc dau to chieu sau coa C6ng ty. TRIE'N Quy khen thuying va phitc HIIEP Quy nay dupe trich lap de khen thtrong, khuyen khich vat chat, dem lai Igi ich chung va nang cap phcic Igi cho coif nhan vien Ghi nh(in doanh thu Doanh thu doge ghi nhan khi Cong ty co Icha ndng nhan &roc cac lai lob kink to co the xac Binh duvc met cach chic chin. Doanh thu cluvc xac Binh theo gid tri hap ly cua cac khoan da thu hodc se thu dirge sau khi trir di cac khoan chit khau thaang mai, giam gia hang ban va hang ban bi tra lai. Cac clieu kien ghi nhan cu the sau day cung phai dupe clap ang khi ghi nhan doanh thu: Doanh thu ban hang Doanh thu ban hang dupe ghi nhan khi ben ban da chuyen giao phan 16n cac rui ro va lgi ich gin lien vai quyen sa hiru hang hoa cho ngtrai mua, thuong la trdng vai viec chuyen giao hang h6a. Doanh thu tic chuyan nhugng bit cling san Doanh thu dupe ghi nhan khi ben ban da chuyen giao cho ben mua phan Ian cac rui ro va lgi ich gait lien vai quyen he u bat ding san, thong dna:mg IA trting vai viec chuyen giao bat ding san, va kha nang thu hoi gia chuyen nhtrong bat Bong sari (lilac darn bao met cach hap Neu met giao dich khong dap irng duvc dieu kien ghi nhan doanh thu not tren, cac khoan thanh toan theo tien do nhan cltrgc khach hang dogeghi nhan vao khoan mire ngtrai mua tra tien truck tren bang can dpi toan hap nhat quji 1 den khi tat ca cac clieu kien net] ten doge clap ng. Doanh thu cung cap dich vtr Khi co the xac Binh dupe ket qua hap ding mot cach chic chan, doanh thu se dirge ghi nhan dkra vao mac de!loan thanh cong viec. Mac clo hoan thanh cong viec dtrgc xac dinh theo khoi Luang cong viec da dupe khach hang xac nhan. Neu khong the xac dinh doge ket qua hap ding met each chic chan, doanh thu se chi dupe ghi nhan & mac c6 the thu h6i &pc cua cac chi phi do doge ghi nhan. Thu nhdp tir hoot clang chuyan nhuvng von, chuyen nhuvng ca phdn, kinh doanh chfrng khocin Thu nhap tir boat clong kinh doanh chang khodn & ot xac dinh la phan chenh lech giira, gia ban va gia von chang khoan. Thu nhap nay dupe ghi nhan vao ngay phat sinh giao dich, tac la khi hap ding chuyen nhupng clirgc thkrc hien. Ti Doanh thu dupe ghi nhan khi tien 11 phat sinh tren co sa d6n tich (co tinh den Iii tac ma tai san hem kji) ndng thu 1161 lien Idi khong chic chan. Co tire Doanh thu dupe ghi nhan khi quyen dtrac nhan khoan thanh toan co tae cira COng ty dupe xac lap. kha 8

15 CONG TV CO PHAN DAU TU. PI1AT TRI EN DO Till BAO CAO TAI CHINA 1.11) NIIAT VA KHU CONG NCI11CP SONG DA Quji I nam 216 Dia chi: Toa nha SUDICO, &rang Me Tri, phkrang My Dinh I, quail Nam Tit Liem, Ha N6i Tel: (844) Fax: (844) BAN THUYET MINH BAO CAO TAI CFI!NH HOP NHAT Quj, 1 nam 216 Tien cho thue Thu nhap t%r tien cho thue tai san theo cl6ng thue hoat dong dugc teach toan vao ket qua hog Ong kinh doanh hop nhat qujt I theo phuang phap &rang Mang trong suet thai gian cho thue. 3.2 GM v6n 141(1(1,1g san cluvc chuyin nkupig Gid von bat Ong san dugc chuyen nhuong bao gorn toan b6 cac chi phi phat sinh trkrc tiep cho cac hog Ong phat trien dit va nha va cac chi phi khac có lien quan dugc phan b6 tren co so' hop ly cho cac hog Ong nay bao g6m:.o\ 3.21 Thua Cac chi phi ye at va phat trien Tat; Cac chi phi xay dung va lien quan an xay dkrng; va Cac chi phi khac co lien quan phat sinh trong qua trinh hinh thanh bst disng san nhis cac chi phi Oat sinh tit hoat Ona ), KHU Oat trien dat va cong trinh tren dat hien tai va trong Wong lai cua du an (rihkr chi phi phat trien co so. ha tang ky thus by E chung va chi phi phdt trien quy dat bat bu6c danh cho cac mkic etch cong cong v.v..). Thuj thu nhap hien hanh Tai san thue thu nhap N/A thue thu nhap phai nop cho ky hien hanh va cac kjf truck dugc xac, clinh bang s6 tisn du kie'n dugc thu hoi ta. hoac phai nop cho co quan thue, dkta tren cac rna.c thue sat va. cac lust thue co hieu h,rc den ngay ket thac kji ke toan quy I. Thue thu nhap hien hanh dugc ghi nhan vao ket qua hog dong kinh doanh quy I ngoai tar trtrang hop time thu nhap Oat shill lien quan an mot khoan muc dugc ghi Mang vac) von cha sa hi u, trong traang hop nay, thue thu nhap hien hanh ding dugc ghi nh'sn truc tiep vao von Oa sa hiru. COng ty chi dugc trir cac tai san thue thu nhap hien hanh va thue thu nhap hien hanh phai tra khi Citing ty co quyen hop phap dugc ba tax gia tai san thue thu nhap hien hanh voi thue thu nhap hien hanh phai nop va Cong ty du. dinh thanh toan thue thu nhap hien hanh phai tra va tai san thue thu [map hien hanh tren ca thuan. Thue thu nhap hoan lai dugc xac dinh cho cac khoan chenh tech tarn thai tai ngay ket thoc ky ke toan quj/ I gicra co s tinh thue thu nhap caacac tai san va no phai tra va gia tri ghi so cua chung cho muc dich lap bao cao tai chink hop nhat quj, I. Thue thu nhap hocin tai Thu6 thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh tech tarn thai chiu awe, ngoai trir: Thue thu nhap hoan lai phai tra phat sinh ghi nhan ban au cua nit tai san hay ng phai tra mot giao dich ma giao dich nay khong có anh htrang den loi nhuan ke toan va lai nhuan tinh thue thu nhap (hoac IA tinh thue) tai thai diem Oat sinh giao dich; Cac chenh tech tarn thai chiu time gan lien voi cac khoan dau tu. vao cong ty con, cong ty lien ket va cac khoan von gop lien doanh khi C6ng ty co kha nang kiem soat thai gian hoan nhap khoan chenh lenh tarn thai va chac chan khoan chenh lech tarn thai se khong dugc hoan nhap trong twang lai co the dkrdoan. Tai san thue thu nhap hoan lai can dugc ghi nhan cho tit ca cac chenh lech tarn thai &roc khiu trir, gia tri du'e't khaki trir chuyen sang cac nam sau cua cac khoan IA tinh thue va cac khoan tru dai thue chu.g sir dung, khi chic chan trong man lai se co Igi nhuan tinh time de SCr dung nhang chenh *11 tarn thai dugc khau tra., cac khoan IA tinh thue va cac u'u dai thue chua sir dung nay, ngoai trir : Tai san thue hoan lai Oat sinh ghi nhan ban clau coa mot tai san hoac ng phai tra tir mot giao dich ma giao dich nay khong co anh hudng den Igi nhuan ke toan va Igi nhuan tinh thue thu nhap (hoac IA tinh thue) tai thai diem phat sinh giao dich; 9

16 CONG TY CO PHAN DAU TU. PHAT TR1EN DO T111 BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHIEP SONG DA QV I nam 216 Dia chi: Tem nha SUDICO, due:mg!ad Tri, phuang MS, Dinh I, quail Nam Tir Liein, Ha N'Oi Tel: (844) Fax: (844) BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT QuS, 1 niim 216 Tat ca cac chenh Tech tam tho &roc khau tar Oat sinh tic cac khoan dau to vao cac cong ty con, cong ty lien kdt va cac khoan von gap lien doanh khi chac chan la chenh le.'nh tam tho se dirge!loan nhap trong wing lai co the du down dagc va co Igi nhuan chiu thud de' sir dung dirge khoan chenh l'ech tam thdi Gia tri ghi so cua tai san thud thu nhap doanh nghiep hoan 14i phai &roc xem xet lai vao ngay kdt thitc Icy kd toan quy 1 va phai giam gia tri ghi so cua tai san thud thu nhap hoan lai den mi c bao dam chac chan co do lgi nhuan tinh thud cho phep Igi Ich cua mot phan hoac toan bo tai san thud thu nhap hoan Iai dtroc,sir dung. Cac tai san the thu nhap doanh hoan lai chu'a throe nhan track day dtroc xem xet ngay ket thiic ky kd toan quy I va &roc ghi nhan khi chac chan co du Igi nhuan tinh thud trong twang lai dd CO thd sir dung cac tai san thud thu nhap hoan lai chug g' it nhan nay. ong T' Tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra Cl oc Nac dinh theo thud' suit du tinh se ap dung cls6 PI14 [ham tai chinh] khi tai san &roc thu hdi hay no phai tra dirge thanh toan, dip tree cac mire thud suit va luat thud ct PHAT THI i11 Jut vao ngay ket thcic ky ke toan quy 1. cling NCI Thue thu nhap hoan Iai du.gc ghi nhan vao ket qua hog cliing kinh doanh hop nha't quy I ngoai trir truang hop aloe th4ng nhap Oat sinh lien quan den mot khoan mitt &roc ghi Mang vao von chit so. hcru, trong truemg hop nay, thud thu nhapt :".c hoan lai ang chroc ghi nhan trc c tidp vao von chi' sahiru. Cong ty chi dugc bit trir cac tai san thud thu nhap hoan Iai va thud thu nhap hoan lai phai tra khi doanh nghidp CO quy'en hop phap clugc bit trir tai san thud thu nhap hidn hanh voi thud' thu nhap hidn hanh phai nop va cac tai sun thud thu nhap hoan lai va thud thu nhap hoan lai phai tra nay lien quan tdi thud thu nhap doanh nghidp &roc quart ly boi ciing mot co quan thud doi vdi cimg mot don vi chiu thud; hok Cong ty du dinh,thanh toan thud thu nhap hien hanh phai tra va tai san thud thu nhap hien hanh tren co. so'thuan hoac thu hoi tai san Tong thai vai viec thanh toan ng phai tra trong timg ky Wong lai khi cac khoan trong yeu cua thud thu nhap 'loan lai phai tra hoac tai san thud thu nhap hoan lai duoc thanh toan hoac thu 1

17 CONG TY CO PHAN DAU TU. PRAT TR1EN DO TH1 BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGH1EP SONG DA Qui': I nam 216 Dia chi: T6a nha SUDICO, duang Me Tri, phuang My Dinh 1, quan Nam lir Liem, Ha NOi Tel: (844) Fax: (844) BAN THUYET MINH BAO CAO TAI CIHNH HOT NHAT Quji 1 nain Titn 31/3/216 1/1/216 Tien mat 5,389,293,619 2,41,571,27 Tien giri ngan hang 96,36,552,346 1,338,72,182 Cac khoan tuang &rang tien 3,,, 3,,, T6rig cong 14,749,845,965 15,379,643, ttrtai chinh ngan 111yn 31/3/216 1/1/215 Gina gisc Dty pliung Gia goe Cophi& Du. phong MEN Cong ty CP quan ly guy dau tu. tai chinh dau khi (*) 2,,, COng ty CP Vat clong san dau khi 15,829,, (12,346,62,) 15,829,, (13,296,36,) Cong ty CP dau tu. va phat trien Gas 7.493,, do thi (1,573,53,) 7,493,, Cong ty CP dau tu. Song Da Viet 7,5,, (2,5,,) 7,5,, Dix C6ng ty CP PVI Invest Cdc khodn dint trr khdc Cong ty Co phan Xi mang F14 Long 2,,, (1,51,88,) 2.,, 67,7,6, 67,7,6, T8ng Ong 99,892,6, (17,931,3,) 119,892,6, (3,746,5,) (2,5,,) (1,57,52,) (21,113,38,) (*) Theo hgp clang chuyen nhugng sit') 6/PVFCSUDICO COng ty va Tang COng ty Tai chinh Co phan Dau khi Viet Nam, C6ng ty se chuyen nhugng 2.. ca phieu cua Cong ty CO plian Quan ly Quy D'au to Tai chinh Dau khi cho Tang COng ty Tai chinh Ca ph'an Dau khi Viet Nam veil tang se) tier la clang Viet Nam. Tai ngay 31 thang 3 nam 216, Cong ty da hoan tat viec chuyen nhugng so co phieu neu tren. 6. Phiii thu ngan han oh Mich hang Phai thu ngin han tir khach hang Phai thu ngan han tir cac ben lien quan 31/3/ ,355,93,262 3,26,, 1/I/ ,762,139,568 7,138, ng cong Trong do: Du an KDT Nam An Khanh Du' an KDT my Dinh Me Tri 547,561,93, ,91,9,613 54,196,58,69 717,134,55,87 21,736,357,245 21,736,357,245 11

18 CONG TV CO PHAN DAU TU. PHAT TRIEN DO BAO CAO TAI ClliN11 I1OP NIIAT VA KHU CONG NG11 SONG DA Qtoi nail? 216 Dia chi: T6a nha SUDICO, dutng Me Tri, phutng my Dinh I, quan Nam Tir Liem, Ha NOi Tel: (844) Fax: (844) Cac dgr an va phai thu thong mai khac Dkr pheng phai thu ng6.n han kho doi 7. Tra tru f c cho ngub ban ngan hnn NgAn Lan Tra truck cho ngirtri ban Tra trutc cho cac ben lien quan BAN THUYET MINH BAO CAO TAI CHINII HOT NHAT Dal Ilan HOi cl6ng b6i tbu ng GPMB huyon Hoai Dire Cac khoan tra trutc khac Q141 Om ,629,64,48 16,3,677,498 (141,949,3,529) (138,896, ) 31/3/216 1/1/216 58,747,324,384 44,963,75,922 1,921,691,75 58,747,324,384 46,884,766,99 29,8,168,735 29,71,263,53 5,9,, 5,9,, 34,98,168,735 34,971,263,53 Di K 8. Phiii thu nglin hnn khac 31/3/216 1/1/216 Lai vay va cac khoan khac phai thu tir T6ng Citing ty Song Da Tam cho nhan vien Phai thu khac T6ng Ong 4,156,25, 4,156.25, 6.31,773,314 58,275,89, ,865,528 I 1,835, ,19,888,842 74,267,542,82 9. Hang 16n kho 31/3/216 1/1/216 Cia gtc Dv. phong Chi g6c phong Chi phi san xuat kinh doanh da dang 2,863,871,43,82 Dv On Kim Do thi Nam An Khonh 2,435,314,755,788 (47,267,815,923) 2,756,449,617,482 (47,267,815,923) 2,344,47,612,995 Dv On khu do thi Long Tan Nhon Tract?, Dang Nai 84,287,442,192 Dv On nha may gach 115,611,889,225 84,336,359,969 (43,883,687,615) 115,611,889,225 (43,883,68 7,615) Dv On Bac Chew Giang, Phi" Ha Nam 21,277,515,271 Du On Khu DO 1119 Dinh Me Tri 174,11,487,159 21,277,515, ,235,286,32 Cac du On khac 33,277,954,167 (3,384,128,38) 17,94,953,72 (3,384,128,38) Hang hoa BDS 12

19 CONG TY CO PHAN DAU TU. PHAT TRIEN BO Till BAO CAO TAI CHiNH HOP NHAT Qzoi I nam 216 VA KHU CONG NGHIeP SONG DA Dia chi: Toa. nha SUDICO, du ng Me Tri, phutng My Dinh I, quan Nam 'Fir Liem, Ha NOi Tel: (844) Fax: (844) BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Quy 1 rairn 216 Nguyen vat lieu va CCDC 49,71,235 49,71,235 l'6ng cong 2,863,92,754,37 (47,267,815,923) 2,756,499,327,717 (47,267,815,923) 1. Chi phi Ira trtrot ngan han 31/3/216 1/1/216 'OTT, Chi phi ha tang 16 dat TH1 va TH2 du. an My Dinh Me". i Tr 16,469,17,527 16,469,17,527);_ coppi. Thue TNDN tarn trich d6i veil phan thanh town then ti6n d6 cila KH 2,594,898,35 Chi phi tra trutc ngan han khac 191,419,919 1, , 284Z 46,6 53 TilPIU DO TH COng 19,255,425,481 18,736,822,3.E con (*) Theo Quyet dinh so 2/24/QDUB ngay 19 thing 2 atm 24 cila Uy ban Nhtin clan Thanh phe, Ha NOi ve viec phe duyet (It ONG hoach chi tiet Khu DO thi my Dinh Mg Tri va Quyet dinh se) 5577/QDUBND nuay 15 thing 12 nam 26 ciia Uy ban Nhan daiy:/litm = Thanh phe) Ha NOi ve viec dieu chinh mot so chi tieu ve sir Ong dlit de xdy dung Khu DO thi My Dinh Mg Tri, chit da'u ur ar trach nhiem dau to dong b ha tang ky till* theo guy hot)ch va ban giao Iii 2 16 du TH I va TH2 de )(Sy clung truang tieu hoc va trung hoc. Ngay 28 thing 6 flan) 212, Cong ty d5 thvc hien tam thoi ban giao 1 dat TH I cho Trung Trung hoc Pho thong Dzin 15p Marie Curie. Chi phi phat trien ha tang tit truck chore) dett TH I va TH2 du On my Dinh Mg Tri neu tren se &roc ben nh5n ban giao cac 1 &It nay boi hoan cho Cong ty. 11. Tai On ngiin Ii#n Ithac 31/3/216 1/1/216 Tising cong 13