consolidated financial statement quarter 4 of 2016static2.vietstock.vn/data/hose/2016/bctc/vn/quy...
TRANSCRIPT
TO down Vingroup — Cong ty CP
BAO cAo TAI CHINH HqP NHAT GIO'A MEN DO
QUY IV NAM 2016
TOp cloan Vingroup — Cong ty CP
mix LAC Trang
Thong tin chung 1 - 2
Bao cao dm Ban Giam Cf6c 3
Bang can dai ke toan hqp nhat giCra nian 4 - 7
Bao cao kat qua host Ong kinh doanh hop nhat giCra nien el0 8 - 9
Bao cao chuyen tien ta hqp nhat giCra nian de, 10 - 11
Thu* minh Pao cao tai chinh hop nhet giCra nian el0 12 - 52
Phu luc:
Ca cau t6 chtrc tai ngay 31 thang 12 nam 2016 53 - 57
Giai trinh Nen Ong kat qua kinh doanh so v&i ky trtrac 58
Cac chi s6 tai chinh 59
TOp down Vingroup - Cong ty CP
THONG TIN CHUNG
MUG TY
Tap down Vingroup - C8ng ty CP ("Cong ty") la mot ding ty c6 phan duvc thanh lap tai Viat Nam theo Giay chUng nhan Clang 14 kinh doanh s6 0103001016 do S6' Ke hooch va Dau tu, thanh ph6 HA NOi cap vac) ngay 3 thang 5 nam 2002 va duvc cap i0 Giay chUng nhan ding 14 kinh doanh so 0101245486 vac) ngay 12 thang 5 nam 2010. C8ng ty sau d6 nhan duvc cac Gigy chang nhan ding lo) kinh doanh sCra d6i v61 Ian gen nhat la ian thir 62 duvc cap ngay 1 thang 11 nam 2016.
C6 phi& dm C6ng ty da duvc chinh thirc giao djch tai Sec Giao djch Chang khoan that-1h ph6 H6 Chi Minh kg tir ngay 19 thang 9 nam 2007 theo Quyet dinh s6 106/QD-TTGDHCM do Gam d6c S6' Giao djch ChUng khoan thanh ph6 H6 Chi Minh kj( ngay 7 thang 9 nam 2007.
Hoot Ong chinh ctia C6ng ty trong 1(9 IA du tu,, xay dung va kinh doanh bet dOng san; den hanh cac hoot dung huy Ong von, dau tu, g6p On; va cung cap cac djch VI,1 hanh chinh van phong tong hqp. Float Ong chinh cCia cac ding ty con trong k9 duvc trinh bay WI Phy lyc 1.
CEng ty c6 try set chinh tai s6 7, dulling Bang Lang 1, khu d6 thj sinh thai Vinhomes Riverside, phueyng Viet Hung, quan Long Bien, thanh ph6 HA Ni,O Viat Nam. Cong ty c6 mot chi nhanh c6 dja chi tai s6 72, ph6 Le Thinh T8n va 45A, ph6 Ly Ty, Trong, phu&ng Ben Nghe, quan 1, thanh ph6 H6 Chi Minh, Viet Nam.
HQI BONG QUAN TR!
Cac thanh vier' HOi (long Quin trj trong 1(9 va vao ngay lap bao cao nay nhu, sau:
Ong Phorn Nhat Vuvng Cht) tjch Ong Le Khac Hiap Ph6 chu tjch BA Pham Thay Hang Ph6 00 tjch BA Phan) Thu Huang Pilo chi) tjch Ba Nguygn Diau Linh Ph6 chil tjch BA VO Tuyet Hang Ph6 chti tjch Mign nhiem ngay 22 thang 4 nam 2016 Ong Ling Chung Yee Roy Thanh vien BA Mai Huang NOi Thanh vien Ong Marc Villiers Townsend Thanh vien Ong Joseph Raymond Gagnon Thanh vien
BAN KIEM SOAT
Cac thanh vien Ban kiern soft trong kir va vac) ngay lap bao cao nay nhu, sau:
Ong Nguyen The Anh
Throng ban Ong Dinh Ngoc Lan Thanh vier' BA 06 Thi H6ng Van Thinh vien BA Nguyen Thj Van Trinh
Thanh vier'
1
TOp down Vingroup - COng ty CP
THONG TIN CHUNG (tiep theo)
BAN GIAM 06C
Cac thanh vian Ban Gam d6c trong kk va vac) ngay lap Pao cao nay nhu' sau:
BA Du,cmg Thj Mai Hoa
BA Mai Kiang NOi
Ong Phan, Van Khulyng
BA Nguyen Dieu Linh
Ong Bang Thanh ThOy
BA VG Tuyet Hang
BA Nguyen Thj Dju BA Duceng Thj Hoar)
Tong Gam d6c
Ph6 Tong Gam d6c
Ph6 T6ng Giam d6c
Ph6 Tong Gam d6c
Ph6 T6ng Gam d6c
Ph6 T6ng Gam d6c
Ph6 T6ng Gam d6c
Ph6 T6ng Gam d6c
Mien nhiam ngay 29 thang 8 nam 2016
Mien nhiam ngby 29 thang 8 nam 2016
Mien nhiam ngay 29 thang 8 nam 2016
B6 nhiam ngay 29 that-1g 8 nam 2016
NGLKII DAI DleN THEO PHAP LUAT
Ngutri dal dian theo phap luat cua C6ng ty trong Ick va vac) ngay lap bao cao nay IA BA Du,cmg Thj Mai Hoa.
2
Thay.m t.I3an Giam d6c: .••• 03"U P
I
-16prw Mai Hoa T6ng Giam doc
HA NOi, Viet Nam Ngay 2 thang 2 nam 2017
Tap loan Vingroup - C6ng ty CP
BAO CAO CUA BAN GIAM o0c
Ban Giam d6c Tap doan Vingroup - C6ng ty CP ("Cong ty") trinh bay bao cao nay va bao cao tai chfnh hap nhet giCra nien dO cua Cong ty va cac cong ty con (sau day gqi chung la "Tap doan") cho Quy IV nam 2016.
TRACH NHIeM CUA BAN GIAM tobc 001 Val BAo cAo TAI CHINH HQ'P NHAT GIO'A NIEN DO
Ban Giam doc chju trach nhiem dam bao bao cao tai chfnh hqp nhet giCra nien dO cho tirng giai doan tai chfnh phan anh trung thkrc va hqp ly tlnh hlnh tai chfnh hqp nhet giCra filen dO, ket qua hoat dOng kinh doanh hop nhet giCra nien dO va tlnh hinh chuyen tien to hqp nhet giCra nien dO cua Tap doan. Trong qua trinh lap bao cao tai chfnh NI) nhet giCra nien dO nay, Ban Giam doc can phai:
► Ikra chon cac chfnh sach ke toan thfch hap va Ap dung cac chfnh sach nay mOt cach nhet quan; ► thkrc hien cac danh gia va u'&c tfnh mot cach hap ly va then tong;
► neu r6 cac chuen mix ke toan ap dung cho Tap doan co duvc tuan thif hay kh6ng va tat ca nhCrng sai lech tong yeu so vai nhCrng char, mu'c nay a duvc trinh bay va giai thfch trong bao cao tai chfnh hap nhet giCra nien dO; va ► lap bao cao tai chfnh hap nhet giCra nien dO ten ca s6, nguyen tac hoat dOng lien tuc trip twang hap khong the cho rang Tap doan se tier) tuc hoat dOng.
Ban Gam doc chju trach nhiem dam bao viec cac s6 sach ke toan thfch hqp duvc lieu giCr de phan anh tinh hinh tai chfnh hap nhet giCra nien d¢ dm Tap doan, vai min dO chfnh xac hap ly, tai bet ky thai diem nao va dam bao rang cac se) sach ke toan tuan tilt) vai he thong ke toan da &Km AID dung. Ban Giam d6c cling chju trach nhiem ye viec quail ly cac tai san cua Tap doan va do d6 phai thkrc hien cac bien phap thfch hap de ngan chan va phat hien cac hanh vi gian Ian va nhCrng vi pham khac.
Ban Gam d6c cam ket dfi tuan thif nhCrng yeu cau neu ten trong viec lap bao cao tai chfnh hqp What giCra nien dO cho Quy IV nam 2016.
CONG 136 CUA BAN GIAM DOC
Theo 9 kien dm Ban Giam d6c, bao cao tai chfnh hap nhat giCra nien dO ken" then phan anh trung thkrc va hap ly tlnh hinh tai chfnh hap nhet giCra nien dO dm Tap doan vac) ngay 31 thang 12 nam 2016, ket qua hoat dOng kinh doanh hqp nhet giCra nien dO va tinh hinh Ikru chuyen tier) to hqp nhet giCra nien dO cho giai doan tai chfnh ket thuc cung ngay, phi' hap vai cac Chan mkrc ke toan Viet Nam, Che dO ke toan doanh nghiep Viet Nam va cac quy djnh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chfnh hqp What giCra nien dO.
3
Tip down Vingroup — Cong ty CP
BO1a-DN/HN
BANG CAN DOI KE TOAN HOP NHAT GIO'A NIEN DO
Ngay 31 thang 12 nam 2016
Dan vi tinh: VND
M5 s6
2 2 TAI SAN Thuyet
minh SO cu6i ick So eihu IQ
100 A. TAI SAN NGAN HAN 70.686.264.804.718 67.699.619.665.953
110 L Tien va cac khoan twang diming den 4 9.971.285.683.831 6.938.465.104.490 111 1. Tien 6.397.283.752.504 3.771.965.874.567 112 2. Cac khoan Wang &rang ten 3.574.001.931.327 3.166.499.229.923
120 IL Deu tu,tal chinh ngen hpn 5 494.156.904.807 11.142.979.590.895 121 1. Chang khoan kinh doanh 32.369.112.000 32.369.112.000 122 2. Dy' phong Om gia chang khoan
kinh doanh (18.996.660.000) (14.958.000.000) 123 3. Dau tu' nam giCr den ngay dao han 480.784.452.807 11.125.568.478.895
130 III. Cac khoan phal thu ngan hp, 20.887.069.777.209 13.848.128.025.192 131 1. Phai thu ngan han dm khach hang 6 4.022.161.797.433 2.532.249.371.138 132 2. Tra truck cho ngtrol ban ngan han 4.814.681.595.145 6.695.026.549.290 135 3. Phai thu ye cho vay ngen han 7 6.228.758.638.813 1.763.123.912.802 136 4. Phai thu ngan han khac 8 6.007.103.354.593 3.072.305.532.703 137 5. Dt,r phong phai thu ngan han kilo doi (185.635.608.775) (214.577.340.741)
140 M Hang tan kho 9 32.045.142.734.831 28.027.417.689.166 141 1. Hang On kho 32.133.977.525.624 28.085.895.835.621 149 2. Dkr phong giam gia hang ton kho (88.834.790.793) (58.478.146.455)
150 V. MI san ngan h9n khac 7.288.609.704.040 7.742.629.256.210 151 1. Chi phi tra tn.r6c ngan han 10 3.311.003.367.197 1.548.029.401.201 152 2. Thue GTGT duvc khaki tar 1.057.277.061.687 660.027.543.114 153 3. Thue va cac khoin khac phai thu
Nha ruck 60.211.825.854 23.050.885.079 155 4. Tai san ngan han khdc 11 2.860.117.449.302 5.511.521.426.816
4
TOp doan Vingroup — Cong ty CP
BO1a-DN/HN
BANG CAN Doi KE TOAN HQ? NHAT GIO'A NIEN DO (tiep theo) Ngay 31 thang 12 ram 2016
Dan vi tlnh: VND
Ma s6
TAI SAN Thuy6t
minh S6 cu6i ki S6 du Ick
200 B. TAI SAN DAI HAN 109.119.319.302.361 77.854.737.886.022
210 L Cac khoan phdi thu dal hpn 489.236.420.627 254.324.078.479 215 1. Phai thu ye cho vay dal han 7 58.989.915.115 62.559.839.165 216 2. Phai thu dai han khac 8 430.246.505.512 191.764.239.314
220 IL MI san ca djnh 25.115.925.131.602 19.837.150.938.774 221 1. Tai san c6 djnh hCru hinh 12 24.301.716.594.017 19.114.346.085.751 222 Nguyen gia 28.826.498.916.644 22.037.695.324.834 223 Gia trj hao mon lug ke (4.524.782.322.627) (2.923.349.239.083) 227 2. TM san c6 djnh vO hinh 13 814.208.537.585 722.804.853.023 228 Nguyen gia 1.110.009.595.745 865.235.746.007 229 Gia trj hao mon lug ke (295.801.058.160) (142.430.892.984)
230 III. Bat dOng san Cfau tu, 14 18.342.385.819.490 16.827.664.243.533 231 1. Nguyen gia 20.312.291.993.018 18.192.494.564.257 232 2. Gia trj hao mon lug ke (1.969.906.173.528) (1.364.830.320.724)
240 IV. Tai san der dang dal h?n 50.780.212.295.222 18.115.293.364.854 242 1. Chi phi xay dkrng ca ban der dang 15 50.780.212.295.222 18.115.293.364.854
250 V. Dau tug MI chlnh dal h9n 3.343.675.746.991 9.597.557.595.727 252 1. Deu tu, vao cOng ty lien doanh, lien
kat 16.1 1.728.346.733.180 6.715.538.162.046
253 2. Dau tu, Op vein vao dm vj khac 16.2 1.610.707.431.327 2.882.019.433.681
254 3. Dv phong dau by tai chinh dai han (65.378.417.516) -
255 4. Dau kr nam giCr den ngay dio han 70.000.000.000 -
260 VI. Tel san dai h?n khac 11.047.883.888.429 13.222.747.664.655 261 1. Chi phi tra tuft dai han 10 2.306.493.560.226 1.437.896.150.549 262 2. TM san thus thu nhap hoan lai 258.536.387.432 170.157.957.461 268 3. Tai san dai han khac 11 3.000.000.000.000 269 4. Lqi the thkrang mai 17 8.482.853.940.771 8.614.693.556.645
270 TONG CONG TAI SAN 179.805.584.107.079 145.554.357.551.975
5
Tip down Vingroup — Cong ty CP
BO1a-DN/HN
BANG CAN DOI KE TOAN FICJP NHAT GIO'A NIEN DO theo) NA, 31 thing 12 nam 2016
Dan vi tinh: VND
M8 so
NGUON VON Thuy4t
mink SO cu6i kk S6 du kk
300 C. NQ' PHAI IRA 135.224.264.332.172 107.969.432.655.182
310 I. Ng nOn hpn 97.311.503.594.905 64.900.384.271.695 311 1. Phdi tra ngutri ban ngan han 6.975.501.839.211 5.712.772.636.664 312 2. Ngutei mua tra ten tnrac ngan han 18 49.514.035.931.698 20.221.096.466.017
- Thanh town theo hqp dong chuy4n nhuqng bait dOng san tai cac dq an 47.401.769.096.325 19.365.321.728.392
- Thanh town theo cac hqp dOng khac 2.112.266.835.373 855.774.737.625 313 3. Thue va cac khoan phdi nap Nha
nutfc 19 6.036.476.609.182 1.678.401.228.369 314 4. Phil tra ngutti lao dOng 166.065.574.535 293.440.169.231 315 5. Chi phi phai tra ngAn han 20 9.089.677.319.768 6.920.895.138.980
- Chi phi lai vay trich trutrc 719.452.939.535 830.480.551.017 - Chi phi Ay dung KM twitec 4.351.520.856.384 3.833.550.276.538 - Ph& tra khac 4.018.703.523.849 2.256.864.311.425
318 6. Doanh thu chu'a thvc hi0n ngAn Ilan 21 945.630.985.001 1.056.738.019.276 319 7. Phdi tra ngan han khac 22 19.101.698.735.120 27.471.724.880.316
- Ti4n (mg von te, khach hang 16.370.291.482.274 24.902.889.733.089 - Cac khoan phai tra, phai Op ng6n
Ilan khac 2.731.407.252.846 2.568.835.147.227 320 8. Vay va nq thus tai chinh ngan Flan 23.1 5.379.310.813.038 1.424.617.794.094 321 9. Dix phong phai tra ngan han 24 103.105.787.352 120.697.938.748
330 II. Islcr dal hon 37.912.760.737.267 43.069.048.383.487 336 1. Doanh thu chu'a thqc hiGn dal han 21 2.237.176.983.439 2.683.411.532.468 337 2. Phdi tra dai han khac 22 1.092.104.584.189 4.406.204.612.974 338 3. Vay va nq thu6 tai chinh dal han 23.2 34.157.721.480.964 33.122.684.524.987 339 4. Trai phieu chuyen d6i - 2.382.401.760.582 341 5. Thue thu nhip hoan lai phai tra 425.757.688.675 474.345.952.476
6
Tip down Vingroup — Cling ty CP BOl a-DN/HN
BANG CAN DOI KE TOAN HOP NHAT NIEN DO (tiep theo) Ngay 31 thang 12 nam 2016
Dan vi tlnh: VND
Ma s6
NGUON VON Th u
nht ye
mi SO cu6i kk S6 Mu 10%
400 D. VON cHO SO HO'U 44.581.319.774.907 37.584.924.896.793
410 I. V6n chi', ser hay 25 44.581.319.774.907 37.584.924.896.793 411 1. Von g6p dm chi' sae htru 26.377.079.540.000 18.681.880.870.000
411a - C6 phi& ph6 thOng c6 quyen bleu quy et 26.377.079.540.000 18.681.880.870.000
412 2. Thang dui von có phan 2.503.854.244.458 5.798.727.464.308 415 3. C6 phi& qu9 (2.974.924.074.484) (2.974.924.074.484) 420 4. Qu9 khac thuOc von chi' saf hU'u 32.845.114.930 27.845.114.930 421 5. Lqi nhuan sau thug chum phan ph6i 446.043.742.703 1.571.190.449.441
421a - Lqi nhuan sau thug chu'a phan ph6i lOy ke den cuei nam trvac 407.299.862.168 2.350.786.383.324
421b - Lqi nhuan sau thug chu'a phan phOi k9 nay 38.743.880.535 (779.595.933.883)
429 6. Lqi fch dm có Citing khong kiem soat 18.196.421.207.300 14.480.205.072.598
440 TONG CQNG NGUON VON 179.805.584.107.079 145.554.357.551.975
Ngti Nguyat Hang Nguti lap
Nguyen Thj Thu Hien Ke toan tru&ng
Wang Thj Mai Hoa Tong Giam
Ngay 2 thang 2 nam 2017
7
Tap Joan Vingroup — Cong ty CP
BO2a-DN/HN
BAO CAO KET QUA HOAT BONG KINH DOANH HOP NHAT GIU'A NIEN DO
•
ma so
CHI TIED Thuyet minh Qui IV nam 2016 Qui IV nam 2015 Nam 2016 Nam 2015
1 1. Doanh thu ban hang va cung cap djch vy 26.1 23.922.923.974.788 14.352.689.293.858 58.597.576.826.755 34.054.968.884.836 2 2. Cbc khoan Wain trio doanh thu 26.1 36.554.714.505 (18.574.148.772) 56.043.536.545 7.002.571.734
10 3. Doanh thu than ve ban hang va cung cap 26.1 djch vu 23.886.369.260.283 14.371.263.442.630 58.541.533.290.210 34.047.966.313.102
11 4. Gib win hang ban 27 16.546.283.840.284 9.760.444.677.785 40.580.173.911.431 22.338.933.561.491 20 5. Lcri nhuan gep ve ban hang va cung cap
djch vu 7.340.085.419.999 4.610.818.764.845 17.961.359.378.779 11.709.032.751.611 21 6. Doanh thu host Ong di chinh 26.2 3.186.869.059.607 446.239.997.104 6.576.246.598.828 1.931.520.080.322 22 7. Chi phi tai chinh 28 3.045.227.953.774 907.417.976.067 5.466.682.940.804 3.282.074.915.976 23 - Trong do: Chi phi Ix vay 1.778.185.740.328 755.484.432.507 4.354.517.710.854 2.402.860.475.537 24 8. Phan lei/(I6) trong cung ty lien doanh, lien 16.1
kat 3.346.786.703 10.312.519.391 23.139.009.455 39.227.754.200 25 9. Chi phi bin hang 3.115.756.152.190 1.435.383.520.208 6.756.893.710.064 2.957.825.676.439 26 10. Chi phi quan 1Y doanh nghiep 2.567.709.707.809 1.313.449.124.222 5.781.966.354.047 3.922.773.154.112 30 11. Log nhuen than Kr hogt Ong kink doanh 1.801.607.452.536 1.411.120.660.843 6.555.201.982.147 3.517.106.839.606 31 12. Thu nhap khitc 29 115.578.699.377 141.121.321.533 338.095.085.201 283.039.374.788 32 13. Chi phi khic 29 339.264.169.533 524.582.593.064 758.471.358.434 948.045.248.993 40 14. (L6)/10 nhuan khac 29 (223.685.470.156) (383.461.271.531) (420.376.273.233) (665.005.874.205) 50 15. T6ng log nhuen ka toin trtrirc thus 1.577.921.982.380 1.027.659.389.312 6.134.825.708.914 2.852.100.965.401 51 16. Chi phi thud TNDN hien hanh 30 1.234.722.481.092 558.106.286.341 2.748.834.516.591 1.424.642.826.631 52 17. Chi phi/(Thu nhap) that TNDN hoan Isi 30 (67.296.201.239) (33.814.560.694) (118.572.365.373) (74.017.304.681) 60 18.1.7inhuan sau that TNDN 410.495.702.527 503.367.663.665 3.504.563.557.696 1.501.475.443.451
Trong do: 61 - Lqi nhuOn sau thug dm cung ty ms 25 (165.265.416.640) 243.408.679.865 1.553.560.223.384 1.215.774.826.080 62 - Lai sau thug cela c6 dOng khang Ichim soat 25 575.761.119.167 259.958.983.800 1.951.003.334.312 285.700.617.371
8
TO loan Vingroup — C6ng ty CP
BO2a-DN/HN
BAO CAO KET QUA HOAT EIONG KINH DOANH HOP NHAT GIU'A NIEN E)0 (tiep theo)
Dan vi tInh: VND ma s6 CHI TIED Thuyet
mink Quk IV nam 2016 Qui% IV nam 2015 Nam 2016 Nam 2015
70 19. Lai co, ban tin cto phieu 724 636 724 636
NO Nguyet Hong Nguyen Thi Thu Hien
Owing Thi Mai Hoa Ngutti lep
Ke toan trtz&ng
Tong Giam doc
Ngay 2 thang 2 nam 2017
9
TOp down Vingroup — C6ng ty CP
B03a-DN/HN
BAO CAO LU'U CHUYEN TIEN re HQ? NHAT GIU'A NIEN DO
Dan vi tinh: VND ma s ii
CHI TIEU Th mi
unh*
Nam 2016 Nam 2015
I. LU'U CHUYEN TIEN TO HOAT DQNG KINH DOANH
1 Lo,InhuOn trunk thug 6.134.825.708.914 2.852.100.965.401 Dieu chinh cho cac khoan:
2 Khau hao va hao mon 3.292.951.204.733 2.215.531.092.798 3 Thay d6i cac khan dy, phong 54.697.611.363 180.300.335.624 4 (Lai)/16 chenh lach ti gia (64.931.257.744) 392.125.548.103 5 Lai tir host dOng dau kr (5.578.977.974.814) (1.894.455.580.399) 6 Chi phi lai vay 4.354.517.710.854 2.721.940.288.870
8 Liri nhu.n tir host Ong kinh doanh trunk thay d6i v6n lull dt)ng 8.193.083.003.306 6.467.542.650.397
9 (Tang)/giam cac khan phai thu 4.825.667.991.557 (4.510.794.740.749) 10 (Tang)/giam hang ton kho (2.999.746.462.315) (7.424.030.776.827) 11 Tang/(giam) cac khoan phai tra (kh6ng ke
lai vay phai tra, thug thu nhap doanh nghiap phai Op) 2.559.371.441.740 40.818.058.572.231
12 (Tang)/giam chi phi tra truck (2.052.102.762.409) (1.756.985.859.776) 13 (Tang) giam chirng khoan kinh doanh - 112.322.695.000 14 Tien lai vay eta tra (3.088.192.741.507) (4.381.857.928.346) 15 Thue thu nhap doanh nghiap da nOp (2.178.633.599.702) (1.421.314.104.431)
20 Lu'u chuy6n tan than tir host Ong kinh doanh 5.259.446.870.670 27.902.940.507.499
II. LU'U CHUYEN TIEN ICY HOAT DQNG DAU TL
21 Tien chi de mua sArn, xay dy'ng tai san c6 djnh va cac tai san dai han khac (12.248.164.056.965) (14.514.819.118.699)
22 Tien thu duvc tir thanh 19, nhi.rang ban tai san c6 dinh va cac tai san dai Ilan khac 165.509.240.539 38.823.385.497
23 Tien chi cho vay, mua cac cOng cy no, dm dan vj khac (3.063.853.648.996) (18.880.888.911.471)
24 Tien thu h6i cho vay, ban lai co:Mg CI,Ina c6a dan vi khac 23.111.940.997.211 8.840.834.375.998
25 Tien chi du tu' g6p von vao dan vi khac (tn) di ti4n thu ye) (25.947.912.248.009) (20.185.422.456.828)
26 Tien thu h6i dau tu' gap von vao dan vi khac (tr6, di ben do dan vi bi thanh 19 nAni giCr) 21.561.435.978.355 4.450.260.724.277
27 Tien thu lai cho vay, c6 tirc va 191 nhuan duvc chia 861.249.523.701 1.152.731.210.286
30 Ltru chuy6n Lien than sir dyng vao host dOng diu tu' 4.440.205.785.836 (39.098.480.790.940)
10
Tip down Vingroup — C6ng ty CP B03a-DN/HN
BAO CAO LU'U CHUYEN TIEN TE HOP NHAT GIU'A NIEN DO (tiep theo)
Dan vj tint): VND ma s6
CHI TIEU Thuyet minh
Nam 2016 Nam 2015
HI. LI/LI CHUYEN TIEN T' HOAT DQNG TAI CHINN
31 Tien thu tir phat hanh c6 phieu, nhan v6n g6p cua chi) ser hCru 1.303.466.395.000 7.544.319.623.168
33 Tien thu Ur di vay 18.233.472.085.589 20.664.801.635.454 34 Tien chi tra nq g6c vay (25.109.626.377.668) (16.711.194.036.085) 36 C6 tiro, lqi nhan da tra (1.099.060.250.000) (974.185.674.300)
40 Lu'u chuyen tan than ter hoot dOng tai chInh (6.671.748.147.079) 10.523.741.548.237
50 Wu chuyen din than trong 14 3.027.904.509.427 (671.798.735.204)
60 Tien va twang throng tan &lick 6.938.465.104.490 7.607.513.719.673
61 Anh Wong dm thay d6i t9 gia h6i dal quy di ngoai t, 4.916.069.914 2.750.120.021
70 Tien WI twang du'o'ng tan cubs kk 4 9.971.285.683.831 6.938.465.104.490
Nguyet Hang Ngutri lOp
Nguyen Thi Thu Hien Ke tan trtr&ng
Duan.........g... •
Thj Mai Hoa Tong Gift d6c
Ngay 2 thang 2 nam 2017
11
TOp doan Vingroup — Ceing ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CH1NH HOP NHAT NIEN DO Qu9 IV nam 2016
1. THONG TIN DOANH NGHleP
Tap doan Vingroup - C8ng ty CP ("C8ng ty") la mOt cung ty c6 phan duvc thanh lap toi Viet Nam theo Giay chirng nhen clang ky kinh doanh 86 0103001016 do Sei Ke hooch va Dau to thanh ph6 Ha NOi cap vao ngay 3 thang 5 nam 2002 va duvc cap Ioi Giay ch&ng nhen Clang k9 kinh doanh s6 0101245486 vac) ngay 12 thang 5 nam 2010. Cang ty sau d6 nhen dtrqc cac Giey chi:mg nhan clang ky kinh doanh sin doi v61 Ian gan nhat la Ian thin 62 du,qc cap ngay 1 thang 11 nam 2016.
C6 phieu cua C8ng ty da dtrqc chinh thin giao djch tai S3 Giao djch ChOng khoan thanh ph6 H6 Chi Minh ke tir ngay 19 thang 9 nam 2007 theo Quyet doh 36 106/QD-TTGDHCM do Gift d6c S6 Giao djch Chang khoan thanh ph6 H6 Chi Minh k9 ngay 7 thang 9 nam 2007.
Hoot Ong chinh cua C8ng ty trong k9 la dau tu,, xay dtrng va kinh doanh bet dOng san; ten hanh cac hoot Ong huy dOng van, dau tu, gop van; va cung cap cac djch vu hanh chinh van phong tong hqp. Hoot dOng chinh cua cac cang ty con trong k9 duvc trinh bay tai Phu lyc 1.
Cong ty c6 tni ser chinh toi s6 7, &rang Bang Lang 1, khu do thj sinh thai Vinhomes Riverside, phu,ang Viet Hung, quan Long Bien, thanh ph6 Ha NOi, Viet Nam. COng ty c6 mOt chi nhanh c6 dja chi toi s6 72, ph6 Le Thanh T8n va 45A, ph6 Ljf Tv' Trong, phu,ang Ben Nghe, quan 1, thanh ph6 H6 Chi Minh, Viet Nam.
Toi ngay 31 thang 12 nam 2016, C6ng ty c6 62 c8ng ty con. Th6ng tin chi bet ye cgc cOng ty con va t9 la bleu quyet, ty la lqi ich cua C8ng ty trong cac ding ty con nay duvc trinh bay tai Phy il,JC 1.
Tai ngay 31 thing 12 nam 2016, Tap doan cOng ser him mOt s6 khan dau tu, vao cac ding ty lien ket nhu, duvc trinh bay tai Thu* minh s6 16.1.
2. caserTRINH BAY 2.1 Chan my'c va Cho dO Ice toin Op dyng
Bao coo tai chinh hqp nhat cua C6ng ty va cac cOng ty con ("TOp doan”) duvc trinh bay bang d6ng Viet Nam ("VND") phO hop v&i Che dO ke toin doanh nghiep Viet Nam va cac Chan mtrc Ke toin Viat Nam do BO Tai chinh ban hanh theo: ► Quyet dnh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ye viac ban hanh bon Chan mu,c Ka town Viet Nam (Dqt 1); ► Quyet doh s6 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ye viec ban hanh sau Chan mtrc Ka town Viet Nam (DO 2); ► Quyet dnh s6 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ye viOc ban hanh sau Chan mtrc Ka town Viet Nam (Dot 3); ► Quyet dnh s6 12/2005/Q1D-BTC ngay 15 thang 2 nam 2005 ye viac ban hanh sau Chan mu,c Ka toin Viet Nam (Dot 4); va ► Quyet dnh s6 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ye viOc ban hanh bOn Chan mtrc KC toan Viet Nam (Dqt 5).
Theo d6, boo coo tai chinh hqp nhet duvc trinh bay kern theo va viOc sir dung boo coo nay kh6ng danh cho cac d6i Wong khang duvc cung cap cac th8ng tin ye cac thO tyc va nguyen tac va th8ng la ke toin tai Viet Nam IA han nCra kh8ng duvc chO dnh trinh bay tinh hinh tai chinh, kat qua hoot dOng kinh doanh va Itru chuyen tan to theo cac nguyen tic va th8ng la Ice town du,qc chap nhen rQng rai 6 cac mac va lanh th6 khac ngoai Viet Nam.
12
TOp down Vingroup —Cong ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GOA NIEN DO (tiep theo) Qu9 IV nam 2016
2. CO So' TRiNH BAY (tiep theo)
2.1 ChuAn myc va Cing ds, kd toan ap dyng (tM!) theo)
Cho muc Bich trinh bay ten bang can di Ice toan hqp nhat, Tap down cOng de b6 sung mOt s6 s6 lieu chi tiet cho cac khoan muc ten bang can d6i ke toan hqp nhet nhv "Ngirol mua tra tien tube (Ma s6 312), "Chi phi phai tra" (Ma s6 315), va "Cac khoin phai tra, phai nip ngAn han khac" (Ma s6 319). MUG tieu cCia viec trinh bay them cac se) lieu chi tiet tren bang can di ke toan hop nhat la de nhem cung cep cac th8ng tin phi, hop cho ngvel doc bao cao tai chinh hqp nhet. Viec sera d6i, b8 sung nay duqc chap thuan bel BO Tai chinh theo Cong van s6 5966/BTC-CDKT ban hanh ngay 4 thang 5 nam 2012 ve vifsc b6 sung chi tiet vao bao cao tai chinh.
2.2 Hinh thUv so la toan ap dyng
Hinh thac s6 k6 toan ap dung dvqc dang ky cua C6ng ty la Nhat k9 chung.
2.3 Nien do, ke toan
Nien Ice toan dm Tap down ap dung cho viec bao cao tai chinh hqp nhet bet deu tir ngay 1 thing va ket thiic ngay 31 thang 12.
2.4 Dan vi tan t, ghi s6 k4 toan
Cac bao cao tai chinh hqp nhet duqc lap bing dan vi tier' ti) cCia C8ng ty la VND.
2.5 Casey hqp nhit
Bao cao tai chinh hop nhet giCra nien di) bao g6m cac bao cao tai chinh giCra nien di) cua CEng ty va cac cOng ty con cho Qu9 IV nam 2016 .
Cac cung ty con dvqc hqp nhet toan bO ke tir ngay mua, la ngay Tap (loan thvc sir nam guy& kiem soat ang ty con va deb tuc dvqc hqp nhat cho den ngay Tap down thvc sir chem dirt guy& kiem soat
vt9i cOng ty con.
Bao cao tai chinh giCra nien d cua ding ty mg va cac cOng ty con sir dung de hop nhat dvqc lap cho cOng mOt k9 ke toan va duvc ap dung cac chinh sach ke toan mOt cach th6ng nhat.
S6 du, cac tai khoin tren bang can d6i ke toan giCra nien di) giCra cac dan vj trong cOng Tap down, cac khoan thu nhap va chi phi khac, cac khoan lei hoac 16 nOi bi) chva thvc hien phat sinh tir cac giao dich nay duyclogi trip hoar' toan.
Lqi Ich cua cac c6 dong khong kiem soat la phen Iqi Ich trong lei hoac16 , va trong tai san thuen cCia (trig ty con kh6ng duqc nam giCrbsfriTap down 0 clinic trinh bay rieng Wet tren bao cao ket qua host Ong kinh doanh hap nhet giCra nien dO va Cluvc trinh bay rieng Wet vbi phen von chi) sb hCru cua cac c6 &mg cOa cung ty ma ten bang can di ke toan hqp nhet giCra nien dO.
3 TOM TAT CAC CHINH SACH Ke TOAN CHID Yell
3.1 Cac thay del trong cac chinh sach ke than va thy* mInh
Cac chinh sach ke toan ciia Tap down sir dung de lap bao cao tai chinh hqp nhat giCra nien d dvqc ap dung nhat quan yeti vbi cac chinh sach de dvqc sir dyng de lap bao cao tai chinh hqp nhat cho nam tai chinh ket thiic ngay 31 thang 12 nam 2015.
13
TOp doan Vingroup — COng ty CP
B09a-DN/HN
THUYeT MINH BAO CAO TAI CHINH HqP NHAT GIU'A NIEN DO theo) Quji IV nam 2016
3 TOM TAT CAC CHINH SACH KE TOAN CHU YeU (tiep theo)
3.2 Thin va cac khodn twang duryng tan
Tien va cac khan Wang &rang tien bao gam On mat tai qu9, tien girl ngan hang, cac khoan dau ngan han c6 th6i han g6c kheing qua ba thang, CO tinh thanh khoan cao, c6 kha nang chuyen ai de ang thanh cac luvng tien xac djnh va khong c6 nhieu rui ro trong chuyan d6i thanh den.
3.3 Hang ton kho
BAt dung san chi ban
Bat dOng san duvc mua hoac duvc xay dy'ng de ban trong qua trinh host Ong binh thverng cila Tap doan, kh8ng phai de cho thus hoac cher tang gia, ekrqc ghi nhan la hang t6n kho theo gia thap han giCra gia thanh de dua m6i san pham den vj tri va dieu kien hien tai 0 gia trj than c6 the thy'c hien duvc.
Gia thanh c0a hang t6n kho bao gam:
► Chi phi tien sir dung at 0 ten thus dat; ► Chi phi xay dy'ng tra cho nha thau; ► Chi phi lai vay, chi phi tu, van, thiet ke, chi phi san lap, den VI giii phOng mat bang, phi tu, van,
thug chuyan nhuvng at, chi phi quan ly xay dvng chung, va cac chi phi lien quan khac.
Gia trj thuan eh the thy'c hien duvc la gia ban vac tinh cCia hang tan kho trong diau kian kinh doanh binh thverng, diva ten gia thj trverng 0o ngay bao cao, trir chi phi vac tinh de hoan thanh 0 chi phi ban hang ubc tinh.
Gia van cua bat dOng san a ban duvc ghi nhan ban bao cao kat qua host dOng kinh doanh Nip nil& diva tren cac chi phi trvc tiep tao thanh bat dOng san de 0 chi phi chung duvc phan 1,6 ten ca se• den tich twang Crng cLia bat dung san de.
Hang ton kho khac
Hang tan kho duvc ghi nhan theo gia Map han giCra gia thanh de dva m6i san pham den vj tri va dieu kien hien tai va gia trj thuan c6 the thvc hien duvc.
Gia trj thuan c6 the thy'c hien du,qc la gid ban vac tinh cda hang tan kho trong dieu kian kinh doanh binh thutmg tru,' chi phi vac tinh de hoan thanh 0 chi phi ban hang vac tinh.
Tap doin ap dung phvang phap ke khai thuting xuyen de hach toan hang tan kho, trong d6 gia trj cua nguyen vat lieu xay dvng duvc xac eljnh theo gia van tht,rc to theo phvang phap nhap trv&c, xuat trvac.
Du, phdng giam gia hang ton kho
Dir phong cho hang t6n kho dvqc trich Ip cho phan gia trj kien bj tan that do cac khan suy giam trong gia trj (do giam gia, hu, hang, kern pham chat, 161 thoi v.v.) CO the xay ra dai vai nguyen vat lieu, thinh pham, hang hod tan kho thuOc quyen sa htru dia Tap doan diva tren bang ch&ng hqp ly ye ski, suy giam gia trj tai ngay kat thac kg ke tan. S6 tang hoac Om khan du, phong gam gia hang t6n kho duvc hach tan vio gia van hang ban trong
3.4 Cdc khodn ph& thu
Cac khoan phai thu du,qc trinh bay tren bao cao tai chinh hap nhat giCra nien CtO theo gia trj ghi s6 cac khan phai thu tir khach hang va phai thu khac sau khi can tit, cac khan du, phong duvc lap cho cac khoan phai thu kh6
Dkr phong nq phii thu khb doi the hien phan gia trj c0a cac khoan phai thu ma Tap doan kik kh6ng CO kha nang thu h6i tai ngay kat thCic kg ke tan. Tang hoac giam s6 du, tai khodn du, pheng duvc hach tan vao chi phi quan I9 doanh nghiep trong bao cao tai chinh hqp nhat giira Nan da.
14
TO doan Vingroup — Cong ty CP
B09a-DN/HN
THUYeT MINH BAO CAO TAI CHiNH HQ'P NHAT GICYA NIEN DO (tiep theo) Qui IV nam 2016
3. TOM TAT CAC CHiNH SACH Kt TOAN CHID YELI (tiep theo)
3.5 MI san c6 djnh hfru hinh
Tai san c6 djnh heru hinh duvc the hien theo nguyen gia tri:r di gia tri hao mon lOy ke.
Nguyen gia tai san c6 dinh bao g6m gia mua 0 nherng chi phi c6 lien quan trkrc tiep den viec dva tai san vao host deng nhu, der kien. Cic chi phi mua sem, nang cep 0 d6i mdti tai san c6 dinh duvc ghi tang nguyen gia dm tai san va chi phi bao trl, sera chera duvc hach town vao kat qui host Clang kinh doanh hqp [that giCra nien de khi phat sinh.
Khi tai san duvc bin hay thanh li, nguyen gia 0 gia tri hao mon Iuy ke duvc x6a s6 va cac khoin lai 16 phat sinh do thanh li tai san dirqc hach town vao kat qui host Ong kinh doanh hqp nhat giCra nien de.
3.6 TN sac; c6 djnh v6 hinh
Tai san c6 dinh v6 hinh duvc ghi nhan theo nguyen gia tit di gia tri hao mon lOy ke.
Nguyen gii tai san c6 dinh v6 hinh bao g6m gia mua 0 nhCrng chi phi c6 lien quan trvc tiep den viec dva tai san vao sir dung nhu' dv kien.
Cac chi phi nang cap 0 d6i mai tai san c6 djnh va hinh dvqc ghi tang nguyen gii c.eia tai san va cac chi phi khac duvc hach town vao kat qui hoot Clang kinh doanh hqp nhat giera nien de khi phat sinh.
Khi tai san c6 dinh va hinh dvqc bin hay thanh li, nguyen gia 0 gia tri hao mon lOy Ice duvc x6a s6 va cac khoin lai 16 phit sinh do thanh li tai san duvc hoch town vao kat qui host deng kinh doanh hqp nhat giCra nien de .
3.7 Khali hao va hao mon
Khau hao 0 khau tit tai san c6 djnh heru hinh 0 tai san c6 djnh va hinh duvc trich theo phirang phip Mau hao dvang thang trong su6t thai gian hCru dung vac tinh dm cac tai san nhu' sau:
Nha c&a vet kien trim May mac 0 thiet bj Phvang tien van tai Thiat bj van phang Website thvang mai dien tir Phan mem may tinh Quyan sir dung dat c6 thai Flan Quyen phan ph6i, bin quyen 0 cac tai san khac
5 50 nam 3 - 15 nam 3- 12 nam 4 - 8 nam
20 nam 3 -10 nam
36 - 48 nam 3- 15 nam
Tap doin khOng trich khau hao dei veri tai san v6 hinh la quyen sir dung drat khOng c6 thai hen va quyen phit trien dv' an.
3.8 Bit cfOng san (Au to,
Bet deng san dau tv duvc the hien theo nguyen gia bao g6m a cac chi phi giao dich lien quan trir di gia tri hao man lOy ke.
Cic khoin chi phi lien quan den bet clang san dau tv phat sinh sau ghi nhen ban dau dvqc hach town vao gia tri con lai oh bet Clang san dau tv khi Tap doin co khi rang thu duvc cac Iqi ich kinh to trong twang lai nhieu hen mirc host Clang duvc danh gia ban deu cCia bet clang san dau tv de.
15
TOp doan Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DQ theo) Qui IV nam 2016
3. TOM TAT CAC CHINH SACH KE TOAN CHO Yell (tiep theo)
3.8 Bet Ong san theo)
Khau hao 0 khau trir bat Ong san dau to dtrqc trich theo phu,cmg phap khau hao du,trng thang trong su6t thtri gian hCru dyng vac tinh cua cac bat Ong san nhu sau:
Nha c(ra va vOt kien trim 25 - 48 nam May in& thiet bj 8 -15 nam
Quyen sir dyng dat du,qc ghi nhan la bat Ong san dau bao gem guy& sir dyng dat c6 thtri han duvc cap cho Tap doan nham muc dich phat then cac bat dt)ng san dau tu'. Cac guy& sir dyng dat c6 thtri han da du,qc trich khau hao trong su6t the:4 han dvqc cap phap.
Bat dOng san dau tu, khong con du,qc trinh bay trong bang can dei ke toan hqp nhat sau khi da ban hoOc sau khi bat Ong san dau tu' da khong con dtrqc sir dyng va xat thay khong thu du,qc Iqi ich kinh to trong Wang lai tCr viac thanh ly bat Ong san dau tu' d6. Chanh loch giCra tien thu than tit viec ban tai san vol gia trj con lai dm bat Ong san dau tit, dirqc ghi nhOn vao kat qua hoot Ong kinh doanh hqp nhat giCra nien dO trong thanh
Vie c chuyan tir bat Ong san chi.) s& him sir dyng thanh bet Ong san dau kr chi khi c6 stir thay d6i ye MIX dich sir dyng nhu, truting hqp chi ser hCru them dirt sir dyng tai san d6 va bet dau cho ban khac thus hoot Ong hoec khi kat th0c giai doan xay dy,ng. Viec chuyan Kr bat Ong san dau tu' sang bat Ong san chil ser hCru sir dyng hay hang t6n kho chi khi CO su thay di ye muc dich sir dyng nhu' cac twang hqp chit ser hO,u bat dau sir dyng tai san nay hoec bat dau tan khai cho muc dich ban. Viac chuyan tit bat Ong san dau ter sang bat Ong san chii so' hCru sir dyng hoc hang ton kho kh8ng lam thay d8i nguyan gia hay gia trj con lai dm bat Ong san tai ngay chuyan d6i.
3.9 Chi phi di vay
Chi phi di vay bao gem lai tien vay va cac chi phi khac phat sinh lien quan th,rc tier) den cac khoin vay cua doanh nghiap. Chi phi di vay dtrqc hach toan nhu' chi phi phat sinh trong ki ngoai tit cac khoin du,qc yen hem nhu, theo nOi dung ciia doan tier) theo.
Chi phi di vay lien quan trkrc bap den viac mua sam, xay cly,ng hoOc hinh thanh mOt tai san cy the can co mOt theri gian du dai de CO the du'a vao sir dyng theo muc dich djnh truck hoOc de ban du,qc von hoa vao nguyan gia cua tai san d6.
3.10 Chi phi tra truem
Chi phi tra trtrtic bao g6m cac chi phi tra truck ngan han hoec chi phi tra tnrbc dai han tan bang can d6i Ice toan hqp nhat giO,a nian C10 va dvqc phan b6 trong khoing thtri gian tra tuft hoec thtri gian cac Iqi ich kinh to tu,ang irrig dtrqc too ra tir cac chi phi nay.
Chi phi tra tru,trc dai han bao gem chi phi thug elk dai han tra trutec 0 cac chi phi tra tank khac mang lai lqi ich kinh to trong khoang theri gian tan mOt chu ky kinh doanh th8ng thuting.
3.11 Hyp nhet kinh doanh va kg the thumg mpi
Hqp nhat kinh doanh du,qc hach toan theo phtrang phap gia mua. Gia phi hqp nhat kinh doanh bao g6m gia trj hop Iy tai ngay dien ra trao d8i cua cac tai san dem trao d6i, cac khoan nq phii tra da phat sinh hoec da thira nhan va cac cong cy yen do ban mua phat hanh de dei lay quyen kiem soat ban bj mua va cac chi phi lien quan trkrc bap den viec hqp nhat kinh doanh. Tai san da mua, nq phai tra c6 the xac dinh du,qc va nhirng khoan ncr tem tang phai ganh chlu trong hqp nhat kinh doanh dau ghi nhOn theo gia trj hqp Iy tai ngay hop nhat kinh doanh.
16
Tap doan Vingroup — COng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HQ'P NHAT GIU'A NIEN DO (tiep theo) Qujf IV nem 2016
3. TOM TAT CAC CHINH SACH KE TOAN CHID yet, (tiep theo)
3.11 Hop nhAt kinh doanh va lot fhe thwang mol (tiep theo)
Lqi the thcrang mai Oat sinh ter hqp nhat kinh doanh duvc ghi nhen ban dau theo gib g6c, la phan chenh loch giCra gib phi hap nhat kinh doanh so vol phan se, hCru cua ben mua trong gia trj hap lir than cua tai san, nq phdi tra c6 the xbc dnh &Km va cbc khoin ng them tang de ghi nhen. Trong trvOng hop gia phi hap nhat kinh doanh thep han phan sdr hCru dm ben mua d6i vii gib trj hap Kr cua tai san than dm ban bj mua, khoin chenh loch nay du,qc ghi nhen vao bbo cao kat qui host dOng kinh doanh hqp nhat giCra nien dO. Sau khi ghi nhen ban dau, lqi the thvang mai du,qc xac Oh gib trj bang gib g6c trip di hao mon lQy ka. Lqi the thcrang mai duqc phan b6 theo phu,ang phbp &rang thing trong thtli gian
ich dkrqc vac tinh lb mu,c51 (10) nem.
Mua tai san va hqp nhat kinh doanh
Tap doin mua cbc cang ty con s6 hCru bet Ong san. Tai thai diem mua, Tep doan s6 xac djnh lieu viec mua cong ty con co phai la giao djch hqp nhat kinh doanh hay kh8ng. Giao djch nay duvc coi la host dOng hqp nhat kinh doanh neu cang ty con c6 cbc host dOng san xuat kinh doanh gin lien v&i bet Ming san dkrac mua.
Neu viec mua lai ang ty con kh8ng phdi la giao djch hop nhat kinh doanh, giao djch d6 duvc hach town nhu, la mOt giao djch mua mOt nhom cbc tai san vá na phai tra. Gib phi mua duvc phan b6 vao cbc tai san va nq phai tra dkra tran gia trj hap Ijr tuvng Ong cua cbc tai san va na phai tra, va kh8ng co lqi the thkrang mai hay thug hoan lai duqc ghi nhen.
Thay d61 t), 10 s& hfru trong Ong ty con nhung kh8ng mat quyen Nem soat
Khi Tep doan mua them lqi ich trong cang ty con, chenh loch giCra gib mua va gia trj ghi s6 cela phan Iqi ich mua them ghi nhen vao lqi nhuen sau thug chtra phan ph6i.
Khi Ter) doan chuyan nhcrang mOt phan lqi ich trong cong ty con ma kh8ng met quyen kiam soat, phan chenh loch giCra gib chuyan nhuvng va gia trj ghi s6 cua phan lai ich dC chuyan nhuvng duvc ghi nhen vao lqi nhuen sau thug cht.ra phan ph6i.
Flqp nhat kinh doanh giCra cbc doanh nghiep hoec cac host dOng kinh doanh cOng dtrai mOt Si, kiam sobt chung
Giao djch hap nhat kinh doanh dkrac thkrc hien giCra cbc doanh nghiep hoec cbc host dOng kinh doanh ding du,61 mOt skr kiern sobt chung duvc thkrc hien nhu, sau:
► Tai san va na phai tra cua hai dan vj duvc hqp nhat theo gib trj ghi s6 tai ngay hap nhat; ► Khang co lai the thcrang mai phat sinh ter giao djch hop Met; ► Bbo cbo kat qua hoot dOng kinh doanh phan anh kat qua host dOng kinh doanh ter theri diem
hqp nhat; ► Chenh loch giCra gib phi hap nhat va tai san than oh ben bj hqp nhat dcrqc ghi nhen vao von
chi) s6 hCru.
3.12 Diu tu" vao cac c6ng ty Ilan koft
Cac khoin dau tu' vac cbc c8ng ty lien kat duvc hqp nhat theo phu,ang phap yen chu s6 hCru. CEng ty lien kat la cac cong ty ma trong d6 Tep dobn co anh hu,Ong clang ka nhu'ng kh8ng phai la cong ty con hay cong ty lien doanh cua Tap dart Th6ng thtrOng, 'rep (loan duvc coi lb c6 anh hu,Ong clang ka neu so, hCru ten 20% quyen b6 phi& 6 dan vj nhen dau tu'.
Theo phkrang phap von chi' sde hCru, khoin dau ttr dkrqc ghi nhen ban du ten bang can d6i ka tobn hap nhat theo gib g6c, sau do duvc dieu chinh theo nhCrng thay dOi dm phan s6 hCru cua CEng ty trong tai san than cCia cong ty lien kat sau khi mua. Lai the thu,ang mai phat sinh duvc phan anh trong gib trj con lai cua khoen dau ttr. Tep doan kh8ng kheu hao lqi the thirang mai nay ma hang nam thkrc hien danh gib xem lqi th6 thu,ang mai c6 bj suy giam gib trj hay kh8ng. Bao cao kat qua kinh doanh hqp nhat giCra nien dO phan anh phan set him dm Top dobn trong kat qua host dOng kinh doanh cua cong ty lien kat sau khi mua.
17
TOp doan Vingroup — Cong ty CP B09a-DN/HN
THUYET MINH BAO CAO TAI CHiNH HQ? NHAT NIEN DO (tiep theo) Qujf IV nam 2016
3. TOM TAT CAC CHINH SACH Kt TOAN CHU YEU (tiep theo)
3.12 Diu tu, vao cac cong ty lien kit (tiep theo)
Phan s6 hCru cua Tap doin trong lqi nhuan/(16) cua c8ng ty lien ket sau khi mua dvoc phin inh tran bit) cio ket qua kinh doanh hop nhat va phen s6 hCru cOa Tap doan trong thay d6i sau khi mua c.Cia cac qug du, Kr cOa c8ng ty lien kat efuvc ghi nhan vao cac *guy. Thay doi lOy ke sau khi mua duvc dieu chinh vao gia trf con Iii cua khoin dau tu, vao cong ty lien ket. C6 km nhan duvc tar cong ty lien ket &roc can trir vao khoin dau ttr vao cong ty lien ket.
Cac bio cio tai chinh cCia c8ng ty lien ket duvc ding kk vati cac bit) cio tai chinh hop nhat cOa Tap doin. Cac dieu chinh hop nhat thich hop da duvc ghi nhan de bio dam cac chinh sich ke toin duvc ip dyng nhat quit, veri Tap doin trong throng hop can thiet.
3.13 Nu tu, chGng khodn va cac khodn dau tu, khdc
Dau tu, chirng khoin va cac khoin dau ttr khic &roc ghi nhan theo gii mua thi,rc to. Dkr phong duvc lap cho viec giim gia trf cOa cac khoin du kr c6 the chuyen nhuvng duvc ten thj tru,6ng vao ngay ket thisc ky ke toin Wang Crng v61 chenh lech giCra gii g6c cua c6 phieu v6i gib tri thj tnreyng tai ngay do theo Wong den cCia Th6ng tu, 228/2009/17-BTC do BO Tai chinh ban hinh ngay 7 thing 12 nam 2009 dtrqc sCra d6i, b6 sung theo Th8ng tu' 89/2013/TT-BTC do BO Tai chinh ban hanh ngay 28 thing 6 nam 2013. Ting hoac gam s6 du, tai khoin dkr phong duvc hach toin vao chi phi tai chinh ten bio cao ket qui host Ong kinh doanh hop nhat.
Cac khoin dau tu' nam giCr den ngay dio han du,qc ghi nhan theo gia g6c. Sau khi ghi nhan ban du, cac khan dau tu' nay &roc ghi nhan theo gii trj co the thu h6i. Cic ton that nau phit sinh duvc hack toin vao chi phf trong ky va giam trir trkrc tiep gia trf dau tu'.
3.14 Cdc khoan phdi tra va chi phi trich fru,*
Cic khan phii tra va chi phf trich tuft du,qc ghi nhan cho s6 tien phai tra trong Wang Iai lien quan den hang hoa va djch vu era nhan du,qc kh8ng phy thuOc vao viec Tap (Joan da nhan du'oc h6a dan cua nha cung cap hay chtra. Cac khan phai tra nha than xay dkrng cho di,r an bet Ong sin du'oc ghi nhan theo Wen bin nghiam thu kh6i Ivong giCra hai ben, kh8ng phy thuOc vao viec Tap doin da nhan eityqc h6a dan cua nha cung cap hay chum.
3.15 Trip, cap th61 vistic phdi tra
Tro cap thoi viac cho nhan vien duvc trich tuft vao cu6i m8i ky bio cio cho Wan bO ngutli lao Ong da lam viec tai Tap doan duvc han 12 thing cho den ngay 31 thing 12 nam 2008 v61 min trich cho m8i nam lim viec tfnh den ngay 31 thing 12 nam 2008 bang mOt nCra mirc krang binh quan thing theo Lust Lao dOng, Luat bao hiem xa hGi va cac van bin huting den co lien quan. Marc luring binh quan thing de tinh tro cap thoi viic se duvc dieu chinh vao cu6i m8i ky bao cio theo mix luring binh quart cua sau thing gin nhat tinh den thol diem lap bio cio. Phan tang len trong khan trich tru,6c nay se duvc ghi nhan vao bio cio ket qui kinh doanh hop nhat giCra nien O.
Khoin fro cap thoi viec trich trtrac nay ekroc sir dyng de tra tro cap thai viec cho ngu,61 lao Ong khi chem WI hop d6ng lao Ong theo Dieu 48 dm BO lint Lao Ong.
18
Tip Joan Vingroup — COng ty CP B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HQ? NHAT GICYA NIEN DO (fiep theo) Qu9 IV nam 2016
3. TOM TAT CAC CHINH SACH KE TOAN CHID YEU (tido theo)
3.16 Cac nghlep vy bang ngopi t#
Cac nghiep vu phat sinh bang cac dan vj ben to khac v61 dan vj tien tO ke toan caa Tap doan dtrqc hach toan theo t9 gia giao djch thkrc te vao ngay phat sinh nghiOp vu theo nguyen tdc sau:
Nghiep Al lam phat sinh cac khan phdi thu duvc hach toan theo t9 gia mua dia ngan hang thuang mai nai Tap doan chi djnh khach hang thanh toan; NghiOp vy lam phat sinh cac khoan phai tra dtrac hach toan theo ty gia ban caa ngan hang thu,ang mai nai Tap doan dkr kien giao djch; va Giao djch mua sam tai san hoac cac khan chi phi duvc thanh toan ngay bang ngoai tO (khOng qua cac tai khan phai tra) duvc hach toan theo t9 gia mua cua ngan hang thtrang mai nai Tap doan thkrc hien thanh toan.
Tai ngay kat thtic k9 Ice toan, cac khoan muc ben to c6 g6c ngoai to duvc danh gia lai theo t9 gia giao djch thkrc to tai ngay caa bang can dike toan theo nguyen tac sau:
- Cac khan myc ben to duvc phan loai la tai san duvc hach toan theo t9 gia mua cua ngan hang thtrang mai nai Tap doin thtr6ng xuyen CO giao djch. Cac khoan muc ben to duvc phan loci la nq phdi tra duvc hach toan theo ti gia ban oh ngan hang thtrang mai nai Tap doan thirerng xuyen c6 giao djch.
Tat ca cac khoan chenh loch t9 gia thkrc to phat sinh trong icy va chenh lOch do danh gia lai s6 du' ben to c6 g6c ngoai cu6i ky duvc hach toan vao kat qua host Ong kinh doanh hap nhat giCra flier' dO.
3.17 Tral phi& chuyan cidi
Cac khoin trai phieu chuyen d6i ma c6 the duvc chuyen d6i thanh mOt s6 luvng c6 phi& ph6 th6ng co djnh du,qc phan chia thanh nq phai tra tai chinh (cho phan thea thuan mang tinh bet buOc phai chi tra bang ben hoac tai san tai chinh khac) 0 von cha se, hCru (phan quyen chuyen dOi thanh c6 phi& trong mOt thoi gian What dinh) theo dieu khodn hap d6ng. Cac khoin trai phi& chuyen di ma khong the xac djnh duvc chac chan s6 luvng c6 phi& ph6 thong c6 the duvc chuyen dOi du,qc phan loai la no, phdi tra tai chinh.
3.18 Chi phi phat hanh fiat phial,
Chi phi phat hanh trai phi& duvc phan b6 den pha hap vai k9 hen trai phi& theo phtrang phap dtrerng thang va ghi nhan vao chi phi tai chinh hoac vOn h6a. Tai thoi diem ghi nhan ban dau, chi phi phat hanh trai phi& &Km ghi gam menh gia cua trai phieu. Djnh k9, ke toan phan b6 chi phi phat hanh trai phi& bang cach ghi tang gia trj menh gia trai phi& va ghi nhan vao chi phi tai chinh hoac von h6a phi' hap v&i viec ghi nhan lai vay phdi tra ctia trai phieu.
3.19 Ca phial, qup Cac °Ong cu von chu set hCru duvc Tap doan mua lei (c6 phi& qu9) dircic ghi nhan theo nguyen gia va trir vao von cha set hiru. Tap dal" kh8ng ghi nhan cac khoan ia06) khi mua, ban, phat hanh hoac hay cac ang cy v6n cha se, hCru cua minh.
3.20 Phan chia 191 nhu#n
Lai nhan than sau that thu nhap doanh nghiep CO the duvc chia cho cac nha dau tu' sau khi duvc Dai hOi (long CO Clang phe duyet 0 sau khi dfi trich Ip cac qu9 du, phOng theo Dieu IO COng ty 0 cac quy djnh cua phap lust ViOt Nam. Tap doan trich I p cac quy du, phOng sau tir lqi nhan than sau thug thu nhap doanh nghlOp dm Tap doan theo de nghj cua HOi dung Quail trj va duvc cac c6 d6ng pha duyOt tai dai hOi d6ng CO Clang thutina nien.
19
Tip down Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HC/I3 NHAT GIO'A NIEN DO (tiep theo) Quit IV nom 2016
3. TOM TAT CAC CHINH SACH KE TOAN CHU yet, (tiep theo)
3.21 Khach hang ling tut*
Cac khan lien khach hang ling truttc de mua nha dr, can hd trong twang lai ma chira di dieu kien de duvc ghi nhen la doanh thu trong ky duvc phan anh trong tai khoin "Nguti mua tra den tuft" trong phan ng phai tra tren bang can di Ice tan hqp nhet.
Cac khan tier) nhen ter khach hang, dvai hinh thin hqp don vay von dvqc phan anh trong tai khoan tra khac" trong phan nq phai tra tren bang can d6i ke tan hqp nhat.
3.22 Ghl nh#n doanh thu
Doanh thu dvqc ghi nhen khi Tip (loan c6 khi nang nhen duvc ac lqi ich kinh is c6 the xac djnh duvc mOt cach chic chen. Doanh thu dvqc xac djnh theo gia trj hqp 19 cOa cac khoan da thu hoc se thu duvc sau khi tit di ac khoin chiet kheu thvang mai, Om gia hang ban 0 hang ban bj tra lai.
Cac dieu kien ghi nhen cy the sau day cOng phai duvc dap ling khi ghi nhen doanh thu:
Doanh thu chuyen nhcrong bet dung san
Doanh thu chuyen nhuvng bet ding san dtrqc ghi nhen khi phin leyn ac iii ro va lqi ich gin lien vai quyen sb hCru bet ding san duvc chuyen giao cho ngvel mua.
Doanh thu cho thus bet Ong san
Doanh thu cho thug bet dOng san duvc ghi nhen tren boo a° kit qua host ding kinh doanh theo phvang phap dtro'ng thing dva tren thoi han cOa hqp don thus.
Doanh thu ter ban hang hoa
Doanh thu ter ban hang h6a duvc ghi nhen khi cac rui ro trong yeu va cac guy& ser hCru hang h6a da duvc chuyen sang ngtr61 mua, thufrng la trOng vdri viec chuyen giao hang h6a.
Doanh thu cung cep djch vy
Lien quan den hoot Ong khach san, khu vui chai giii tri, giao dyc, lam dap, benh vin va ac djch vy c6 lien quan khac, doanh thu duvc ghi nhen khi cac djch vy duvc thvc hien.
Thu nhOp ter hoot Ong kinh doanh cherng khoan/chuyen nhuvng von
Thu nhip tit hoot ding kinh doanh chirng khan va chuyen nhuvng vein duvc xac djnh la phan chenh Itch giCra gia ban 0 gia v6n chirng khan. Thu nhip nay dvqc ghi nhen vao ngay phat sinh giao djch, tin la khi hop d6ng chuyen nhvqng duvc thvc hien.
Tien mu
Doanh thu dvqc ghi nhen khi tier' lei phat sinh ten ca sb d6n tich (c6 tinh den lqi tCrc ma tai san dem lai) trot khi khi nang thu h6i ben lai khong chec chen.
c6 toy
CO tin &Km ghi nhen la doanh thu khi quyen lqi duvc nhen c6 tin ctia Tip clan vdei ttr ach la nha dau tv duvc xac
3.23 Thug
Thue thu nhap hk)n hanh
Tai san thus thu nhip va thus thu nhip phai nOp cho nom hien hanh 0 ac nom truck dvqc xac djnh bang s6 den der kien phai nip cho (hoic duvc thu h6i Er) ca quan thus, dva tren ac mac thus!, suet 0 ac lust thus c6 hieu Ivc den ngay kit thOc nien dO ke town.
Thus thu nhip hien hanh duvc ghi nhen vao lc& qua hat ding kinh doanh ngooi trey trvcIrng hap thus thu nhip phat sinh lien quan den mOt khoan myc duvc ghi thing vao von chi se' hCru, trong trirtmg hqp nay, thug: thu nhap hien hanh cOng dvqc ghi nhen try'c tiep vao von ch0 see him.
20
TOp doan Vingroup — Gong ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HqP NHAT GIO'A NIEN DO theo) Qujf IV ram 2016
3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU theo)
3.23 Thus theo)
Thu4 thu nt4p hiOn hanh (tiep theo)
Tap doan chi dvqc tau trip cac tai san thus thu nhap hien hanh va thus thu nhap hien hanh phai tra khi Tap doan co quyen hqp phdp duqc130 trir giCra tai san thus thu nhap hien hanh v61 thug thu nhap hien hanh phai nap va doanh nghiep der djnh thanh toan thus thu nhap hien hanh phai tra va tai san thus thu nhap hien hanh ten ca see than.
Thu4 thu nhOp holin lei
Thus thu nhap hoan Iai duqc xac dinh cho cac khan chenh loch tom theri tai ngay ket th0c ky ke toan nam giCra ca se, tinh thus; thu nhap cua ac tai san va nq phai tra va gia trj ghi s6 cua Chung cho myc dick lap bao coo tai chinh hqp nhet.
Thus thu nhap hoan Iai phai tra dvqc ghi nhan cho tat a ac khodn chenh Itch tom th6i chju thus, ngoai
► Thue thu nhap hoan Iai phai tra phat sinh tit ghi nhan ban dbu cua mOt tai san hay nq phai tra tip mOt giao djch ma giao djch nay khong c6 anh hieing den lqi nhuan ke toan hoac lqi nhuan tinh thus thu nhap (hoac 16 tinh thus) tai th6i diem phat sinh giao djch;
► Cac chenh Itch tom thol chju thus On lien v61 cac khoin deu tv vao cong ty con, cong ty lien ket va Cac khoan von Op lien doanh khi c6 khi nang kiem soot thod gian hoan nhap khoin chenh lenh tom theri 0 chic chin khoan chenh lech tom thfri se kh8ng dvqc hoan nhap trong twang Iai c6 the dv doan.
Tai san thug thu nhap hoan Iai can dvqc ghi nhan cho tat ca cac chenh Itch tom theri duqc khau gia tri dvqc khau trip chuyen sang cac nam sau cua cac khoan 16 tinh thus va cac khoan vu dai thus chva sir dung, khi chic chin trong Wang lai se c6 lqi nhuan tinh thus de sir dyng nhCrng chenh Itch tom th61 duqc khau trip, cac khoin 16 tinh thug: va cac vu dai thug chva sir dyng nay, ngooi
► Tai san thus hoan lai phat sinh tit ghi nhan ban Mu cua mOt tai san hoac nq phai tra tip mOt giao djch ma giao djch nay kh6ng co anh Wang den lqi nhuan ke toan hoac Iqi nhuan tinh thus thu nhap (hoec 16 tinh thus) tai th61 diem phat sinh giao djch;
► D6i vol ac chenh Itch tom theri duqc khau trip phat sinh tip ac khoin deu tv 0o ac cong ty con, cOng ty lien ket va ac khoin van Op lien doanh, tai san thus thu nhap hoan Iai duqc ghi nhan khi chic chin la chenh lenh tom theri se duqc hoan nhap trong twang Iai co the dv doan dvqc va CO lqi nhuan chju thus de sir dyng dvqc khoan chenh Itch tom th&I do.
Gia tri ghi se cua tai san thus thu nhap doanh nghiep hoan lai phai duqc xem xit lai vao ngay ket thtic kk ke toan 0 phai giam gid trj ghi s6 cua tai san thug thu nhap hoan Iai den min bao dam chic chin c6 du lqi nhuan tinh thus cho phip lqi ich cua mOt phan hoac tan bO tai san thug thu nhap hoan Iai cluvc sir dung. Cac tai san thus thu nhap doanh nghiep hoan Iai chva ghi nhan truac day duqc xem zit Iai vao ngay ket thtic ky ke town va dtrqc ghi nhan khi chic chin c6 dO lqi nhuan tinh thus de cc5 the sir dung cac tai san thus thu nhap hoan Iai chva ghi nhan nay.
Tai san thus thu nhap hoan Iai va thus thu nhap han Iai phai tra duqc xac djnh theo thus suet dy' tinh se ap dung cho Nen dO tai chinh khi tai san dvqc thu h6i hay nq phai tra dvqc thanh tan, du'a trin ac mac thus suet 0 luat thus c6 hieu Ivc vao ngay ket th0c ky ke toan.
Thue thu nhap hoan lai duqc ghi nhan vao ket qua hoot ding kinh doanh ngooi trip trtrong hqp thus thu nhap phat sinh lien quan den mOt khoan myc duqc ghi thing vao van chi' set hCru, trong trtrong hqp nay, thus thu nhap hoan lai cOng dvqc ghi nhan trvc bap vao van chic set hCru.
21
TOp doan Vingroup — C6ng ty CP B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO'A NIEN DO (ti6p theo) Qu9 IV nam 2016
3. TOM TAT CAC CHINH SACH NE TOAN all) yeti (ti6p theo)
3.23 Thug (tiep theo)
Thue thu nhap hoan IOi (ti6p theo)
Tap doan chi duvc bu trir cac tai san tha thu nhap hoan Iai va thue thu nhap hoan Iai phai tra khi doanh nghiep cO quyen hap phap dmic VI trip giCra tai san thue thu nhap hian hanh vai thuS thu nhap hien hanh phai neap va cac tai san thue thu nhap hart Iai va thue thu nhap hoan Iai phai tra lien quan t6i tha thu nhap doanh nghiep duac quan Iy bel cOng mOt ca quan thug:
► D6i vai ding mOt den Act* tha; hoac
Po. Tap doan dy' djnh thanh toan thug thu nhap hien hanh phai tra va tai san thug: thu nhap hie n hanh ten ca s& than hoac thu h6i tai san dung theri vai viec thanh tan na phai tra trong tirng ky tiring Iai khi cac khoan tong lieu cue thug thu nhap hoan Iai phai tra hoac tai san thus thu nhap hoan Iai duac thanh toan hoac thu h6i.
4. TIEN VA CAC KHOAN TU'aNG DU'O'NG TIEN Dan vi tinh: VND
S6 cu6i SO du 41
Tien mat 49.786.231.540 34.915.215.231 Tien girl ngan hang 6.322.406.121.297 3.717.308.507.824 Tien Bang chuyen 25.091.399.667 19.742.151.512 Cac khoan Wang dvang tier, 3.574.001.931.327 3.166.499.229.923 TONG CQNG 9.971.285.683.831 6.938.465.104.490
Cac khoan twang duang tie n bao g6m cac khoan tin gal bang VND co kk hen tit 1 thing den 3 thing v&i Iai suet tip 3,0%/nam den 5,5%/nam (ngay 31 thing 12 nam 2015: tit 3,5%/nam dart 5%/nam).
22
TO down Vingroup — C6ng ty CP
B09a-DN/FIN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DO Op theo) Qu9 IV nam 2016
5. DAU TU' TAI CHINN NGAN HAN
5.1 ChCrng khoin kinh doanh
s6 cu6i ks,
s6 (Au ks, Dan vi firth: VND
Gia g6c Gia tti hap I" Da' phong Gia g6c Gia t4 hap lk Da, phong
- C6 phi& DPM (i) 32.369.112.000 13.372.452.000 (18.996.660.000) 32.369.112.000 17.411.112.000 (14.958.000.000) TONG CQNG 32.369.112.000 13.372.452.000 (18.996.660.000) 32.369.112.000 17.411.112.000 (14.958.000.000)
(i) C6 phi& TOng C8ng ty Phan bon va Hee chat Deu khi.
5.2 Diu tu, nem gifp den ngay deo Ilan
Dan vi tinh: VND S6 cu6i ky S6 du kk
Gia g6c Gia ttj ghi s6 Gia g6c Gia to ghi s6
- Tien geri ngan hang va chCrng chi tin giri co k9 han (i) 480.784.452.807 480.784.452.807 9.602.998.237.082 9.602.998.237.082
- Cac khoin hen gCri dai han den han thu h6i 1.522.570.241.813 1.522.570.241.813 TONG CQNG 480.784.452.807 480.784.452.807 11.125.568.478.895 11.125.568.478.895
(i) Cac khoan tien giri ngan hang va chi:mg chi ben girl tai ngay 31 thang 12 nam 2016 cOk9 han tip 3 thang den 1 nam vOi lai suet* 2,5% den 6,6%/nam.
23
TOp down Vingroup — Cong ty CP B09a-DN/HN
THUYET MINH BAO CAO TAI CHiNH HQ? NHAT GIO'A NIEN DO theo) Qui( IV 'lam 2016
6. PHAI THU NGAN HAN TO' KHACH HANG
Phai thu tit chuyen nhuvng bet Ong san Phai thu tit cho thug bet Ong san deu tu' va cung cep dich vu lien quan Phai thu tit cung cap djch vu khach san, vui choi giai tri va cac djch vy c6 lien quan
SO cu6i lc))
2.093.586.176.591
331.966.612.990
163.080.748.102
Dan vi tinh: VND
so du kk
1.220.757.401.526
256.588.553.650
91.852.450.219 Phil thu tit cung cep dich vu be vier, va cac dich vy lien quan 55.576.231.521 42.697.629.658 Phai thu tO, ban hang tai sieu thi, cira hang tin ich va cac cC'a hang ban le khac 505.621.351.196 100.442.622.389 Phai thu tit cung cep djch vy giao dyc va cac dich vy lien quan 840.137.291 703.673.277 Phai thu tit thanh ly cac khoin deu tu' tai chinh 361.430.447.925 93.448.998.244 Phai thu khach hang khac 510.060.091.817 725.758.042.175
TONG CQNG 4.022.161.797.433 2.532.249.371.138 Trong
Phdi thu ngdn hpn kJ, khach hang 4.018.978.020.571 2.455.532.195.293 Phdi thu ngdn ter ban Ilan quan 3.183.776.862 76.717.175.845
7. PHAI THU Ve CHO VAY
Dan vi tinh: VND
SO cu6i ky SO crhu ky Ngin
Cac khan cho vay den han thu h6i 34.197.885.462 1.009.251.354.122 Cac khoan cho vay cac d8i tac 4.826.835.225.564 698.668.376.862 Phai thu tit cho vay oft ben lien quan (Thuyet minh s6 31) 1.367.725.527.787 55.204.181.818
TONG CQNG 6.228.758.638.813 1.763.123.912.802
Dai Cac khan cho vay cac ca nhan 904.533.000.000 Cac khoan cho khach hang vay 28.687.800.577 112.278.193.287 Khan cho vay cac d8i tac doanh nghiep 64.500.000.000 55.000.000.000 Trong CZ: cac khodn cho vay den hOn thu hesi
(34.197.885.462) (1.009.251.354.122) TONG CQNG 58.989.915.115 62.559.839.165
24
TOp doan Vingroup — C6ng ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GOA NIEN DO (tiep theo) Ou9 IV nam 2016
8. PHAI THU KHAC
S6 cu6i ky
NgAn hgn:
B09a-DN/HN
Dan vj tInh: VND S6 du ick
Lai phii thu 1.029.493.691.550 890.625.661.389 Phii thu c6 tirc 36.115.522.222 36.115.522.222 Cac khan k9 qu9 cho MIX Bich dim bao phat then du, an, m& ban can hO 460.736.308.707 584.249.597.024 Phil thu tir chi' so him CO cua cac tong ty con 220.279.946.923 Phii thu Iai khoin dat coc tir hqp d6ng dau tu' 3.235.000.000.000 1.050.000.000.000 Du thu chi& khau b:r nha cung cap 181.293.547.935 21.960.629.137 Tam (mg cho nhan vien 43.896.353.016 59.515.702.495 Phai thu khac 1.020.567.931.163 209.558.473.513
TONG CONG 6.007.103.354.593 3.072.305.532.703 Trong
Ph& thu nggn han khac 5.998.669.260.886 3.061.346.493.384 Phai thu nggn han khac ter ben lien quan (Thu* minh so 31) 8.434.093.707 10.959.039.319
Dai hqn: Oat coc thus gian hang dal hpn 194.115.824.752 179.574.004.529 flat cox k9 qu9 khdc 235.904.343.674 Phil thu khac 226.337.086 12.190.234.785
TONG CONG 430.246.505.512 191.764.239.314
9. HANG TON KHO
Dan vi tInh: VND S6 cuoi ky S6 du ky
BAt Ong san a ban dang xay Mpg 28.677.425.870.157 23.662.504.840.223 Bat Ong san sin sang de bin 709.379.712.119 2.254.855.916.792 Hang ten kho banh vian, sieu thj, khach san va gian hang chuyen doanh 2.173.275.086.763 1.417.091.695.671 Hang mua dang di &Fong 5.084.926.997 297.671.215.241 Nguyen vat lieu 265.824.840.394 91.902.736.933 CEng cu, dung cy 58.283.018.424 78.385.314.913 Chi phi san xuat, kinh doanh d& dang 127.364.890.680 Hang ten kho khic 117.339.180.090 283.484.115.848 TONG CONG 32.133.977.525.624 28.085.895.835.621 Dkr phOng gam gia hang ten kho (88.834.790.793) (58.478.146.455) Gia trj than dm hang ten kho 32.045.142.734.831 28.027.417.689.166
25
TOp down Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GICYA NIEN DO (ti4p theo) QuY IV nam 2016
10. CHI PHI TRA TRU'O'C
Ngin han: Chi phi ban hang lien quan d6n cac can h0 chu,a
so cuOi k$ Dan vi tinh: VND
SO du ick
ban giao 2.619.207.446.011 1.141.536.744.894 Chi phi d6 dung, dung cy 99.682.287.608 102.913.017.914 Chi phi lei vay tra trulfrc 49.321.111.225 23.446.929.828 Thue thu nhdp doanh nghidp tam nOp 394.201.112.228 207.807.092.577 Chi phi tra hem ngAn han khdc 148.591.410.125 72.325.615.988
TONG CQNG 3.311.003.367.197 1.548.029.401.201
Dal han: Chi phi thus dat tra tuft 703.372.055.317 163.520.735.608 Chi phi sCra chCra Ion 125.568.183.303 37.798.336.027 Chi phi tong cy, dung cy 1.049.863.913.820 1.018.070.710.745 Chi phi tuft host Ong 80.197.603.079 106.227.531.032 Chi phi thue mat bang sift thi tra truck 184.193.278.744 36.999.995.943 Chi phi tra trutec dai han khac 163.298.525.963 75.278.841.194
TONG CQNG 2.306.493.560.226 1.437.896.150.549
11. TAI SAN NGAN HAN VA DAI HAN KHAC
Day la cac khan dat coc cho mix dich phat then cac du, an tiem nang hoac nhan chuyen nhu,ring c6 phan trong cac din vi khac. S6 du, tai sin ngAn han va dai han khac tai ngay 31 thing 12 nam 2016 nhu' sau:
Ngin hen:
SO cu& IcV
Dan vi tinh: VND
SO du ky
DOt coc cho MIX dich dau tu, 2.640.837.689.750 4.629.328.253.727 C6 km tra tnrac cho c6 clang riArn co phieu Lru dai cila tong ty con 598.725.944.622 Tai san che, ban giao cho don vj Nha mac 219.279.759.552 283.467.228.467
TONG CQNG 2.860.117.449.302 5.511.521.426.816
Dai han: Ddt coc cho 1111,1C dich du tu' 3.000.000.000.000
TONG CQNG 3.000.000.000.000
26
Tap (loan Vingroup — Cong ty CP
THUYET MINH BAO CAO TAI CHINH HQP NHAT GI&A NIEN DO (tiOp theo) Qu9 IV nam 2016
12. TAI SAN CO DINH HO'U HINH
Nha cue va May m6c va vat kien talc thiat bj
Nguyen gla:
Phtrang than v$n tai
Thiat van phong Khac
B09a-DN/HN
Dan vi tinh: VND
Tong Ong
SO clv dau k9 14.546.599.894.304 5.813.447.671.180 716.002.066.494 543.208.623.935 418.437.068.921 22.037.695.324.834 Tang trong k9 5.650.519.078.634 1.544.506.640.496 101.797.478.048 53.680.977.469 94.709.196.080 7.445.213.370.727 Trong c`f6:
Mua mai 502.942.076.391 643.149.683.561 74.225.114.905 44.184.282.585 92.725.026.393 1.357.226.183.835 Xay dung mfri 3.425.277.045.247 495.981.256.789 3.921.258.302.036 Tang do mua cong ty con 428.633.780.402 292.214.012.459 27.572.363.143 9.496.694.884 1.984.169.687 759.901.020.575 Phan,* to Bat ctOng san dau hr 1.293.666.176.594 113.161.687.687 1.406.827.864.281
Giam trong kjf (331.461.990.780) (225.734.211.105) (57.746.661.330) (5.996.052.032) (35.470.863.670) (656.409.778.917) Trong do:
Thanh lk nhuang ban (146.067.448.121) (53.185.930.769) (1.686.530.143) (5.785.210.934) (206.725.119.967) Giam khac (331.461.990.780) (79.666.762.984) (4.560.730.561) (4.309.521.889) (29.685.652.736) (449.684.658.950)
SO du, cu6i ky 19.865.656.982.158 7.132.220.100.571 760.052.883.212 590.893.549.372 477.675.401.331 28.826.498.916.644
GIS trj hao mon 10y ke: SO clu. dau kj, 1.150.641.947.558 1.300.301.053.287 199.012.256.210 154.186.221.725 119.207.760.303 2.923.349.239.083 Tang trong k9 823.650.458.718 782.584.029.041 132.257.886.546 74.603.074.790 51.386.038.483 1.864.481.487.578 Trong d45:
Khau hao trong kk 552.200.412.456 576.808.441.081 115.366.105.906 66.714.705.576 50.293.238.678 1.361.382.903.697 Tang do mua cong ty con 124.350.174.645 115.323.448.650 16.891.780.640 7.888.369.214 1.092.799.805 265.546.572.954 Phan la* hi Bat dOng san dau hr 147.099.871.617 90.452.139.310 237.552.010.927
Giam trong k9 (132.978.112.228) (119.306.245.302) (3.682.328.412) (2.741.806.674) (4.339.911.418) (263.048.404.034) Trong do:
Thanh 1) nhuang ban (97.641.341.722) (1.054.244.438) (367.610.902) (3.867.316.128) (102.930.513.190) Phan loci sang Bat dOng san dau to (12.545.762.291) (20.678.400.334) (33.224.162.625) Giam khac (120.432.349.937) (986.503.246) (2.628.083.974) (2.374.195.772) (472.595.290) (126.893.728.219)
SO thy cuOi kjf 1.841.314.294.048 1.963.578.837.026 327.587.814.344 226.047.489.841 166.253.887.368 4.524.782.322.627
GIS trI con WI: S6dVdOu ky 13.395.957.946.746 4.513.146.617.893 516.989.810.284 389.022.402.210 299.229.308.618 19.114.346.085.751 So thy cu6i Icy 18.024.342.688.110 5.168.641.263.545 432.465.068.868 364.846.059.531 311.421.513.963 24.301.716.594.017
27
TOp doan Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHINH HQ'P NHAT GICIA NIEN DO (tiep theo) Qujf IV nam 2016
13. TAI SAN CO DINH V6 HIM
Nguyen gib:
Quyin dung tr.*
Mu dal Quyan phan phoi
Quyan st) dung dat
c6 th61 han QuyOn thud dat Website throng mai
clan hi Ban quyan Phtin man? Tdng cOng
S6 du, dau ky 37.127.969.964 94.000.000.000 192.715.386.072 75.942.351.284 275.936.512.654 16.134.064.278 173.379.461.755 865.235.746.007 Tang trong ky 1.458.632.000 16.698.981.489 17.500.000.000 229.709.345.041 265.366.958.530 Trong db:
Mua mai 16.698.981.489 229.709.345.041 246.408.326.530
Ting do mua cemg ty con 1.458.632.000 17.500.000.000 6.230.532.574 25.189.164.574 Gift trong ky (20.593.108.792) (20.593.108.792) Trong do:
Phan loai lai sang bet dOng san cIeu lv (20.593.108.792) (20.593.108.792)
Sb dv cutoi 1(9 38.586.601.964 110.698.981.489 210.215.386.072 55.349.242.492 275.936.512.654 16.134.064.278 403.088.806.796 1.110.009.595.745
Gib kri hao men ley kb: S6 du, diu ky 49.611.111.111 30.483.119.413 2.198.795.181 5.299.744.420 3.118.031.198 51.720.091.661 142.430.892.984 Tang trong ky 35.483.992.831 35.129.382.933 5.658.122.030 39.611.538.955 4.024.599.022 25.026.962.519 155.213.833.486
Trong do: Hao mew trong ky 35.483.992.831 35.129.382.933 5.658.122.030 39.611.538.955 4.024.599.022 25.026.962.519 144.934.598.290 Ting do mua cling ty - 7.317.284.713 - 2.961.950463 10.279.235.196
Giarn trong kjf - (606.798.720) (1.236.869.590) (1.843.668.310) Trong Oa:
Phan loci lai sang bet dOng sin deu ht (606.798.720) (606.798.720)
Gam khic (1.236.869.590) (1.236.869.590)
Sb dv cubi lo) 85.095.103.942 65.612.502.346 7.250.118.491 44.911.283.375 7.142.630.220 75.510.184.590 295.801.058.160
Gia tri con
56 du, dau ky 37.127.969.964 44.388.888.889 162.232.266.659 73.743.556.103 270.636.768.234 13.016.033.080 121.659.370.094 722.804.853.023
S6 dtr cu6i ky 38.586.601.964 25.603.877.547 144.602.883.726 48.099.124.001 231.025.229179 8.991.434.058 327.578.622.206 814.208.537.585
28
Tap doan Vingroup — C6ng ty CP B09a-DN/FIN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO'A NIEN E) (tiOp theo) Qu9 IV nam 2016
14. BAT BONG SAN DAU TI! Don v1 tlnh: VIVO
Quy6n se, dung et‘t va nha May moo va thief 61 T6ng cong cue vat kien trOc
Nguyen gia: SO du dOu ky 16.046.134.534.812 2.146.360.029.445 18.192.494.564.257 Tang trong ky 3.758.035.430.116 764.155.040.100 4.522.190.470.216 Trong C16:
Xay dyng mai 3.303.858.514.595 764.155.040.100 4.068.013.554.695 Phan 10$i hi tai san c6 dinh v6 hinh 20.593.108.792 - 20.593.108.792 Tang kink 433.583.806.729 433.583.806.729
Gam trong 10) (2.275.106.708.548) (127.286.332.907) (2.402.393.041.455) Trong Cf6:
Phan 100 sang hang ton kho (981.440.531.954) (14.124.645.220) (995.565.177.174) Phan loaf sang tar san c6 djnh him hinh (1.293.666.176.594) (113.161.687.687) (1.406.827.864.281)
S6 du, cued Icy 17.529.063.256.379 2.783.228.736.639 20.312.291.993.018
Gia trj hao mon: S6 du d6u ky 849.359.976.580 515.470.344.144 1.364.830.320.724 Tang trong Icy 490.296.573.548 375.910.963.159 866.207.536.707 Trong C16:
Kh4u hao trong kk 489.689.774.828 375.910.963.159 865.600.737.987 Phan loot ter tai san c6 dinh v6 hinh 606.798.720 - 606.798.720
Giam trong lo) (167.776.833.447) (93.354.850.456) (261.131.683.903) Trong d6:
Phan 100i sang hang ton kho (20.676.961.830) (2.902.711.146) (23.579.672.976) Phan 10.9i sang tai san c6 dinh hay hinh (147.099.871.617) (90.452.139.310) (237.552.010.927)
So du cool ky 1.171.879.716.681 798.026.456.847 1.969.906.173.528
Gia trj con 10: S6 du, d8u ky 15.196.774.558.232 1.630.889.685.301 16.827.664.243.533
S6 du, cal ky 16.357.183.539.698 1.985.202.279.792 18.342.385.819.490
Tip down Vingroup — Cong ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO'A NIEN DO (tiep theo) Quji IV nam 2016
15. TAI SAN Da DANG DAI HAN
S6 cu6i ky
B09a-DN/HN
Dan vi VND SO du lo%
Dv an Gen Gio• 12.251.274.789.259 Dv an Vinhomes Golden River 7.065.034.757.715 Dv an Vinhomes Green Bay 6.017.921.835.128 1.987.225.173.391 Dv an Vinhomes Central Park 5.756.329.281.748 1.818.156.762.596 Dv an Vinhomes Riva 1.813.508.705.292 309.249.657.518 Dv an Vinhomes The Harmony 1.630.216.649.876 1.135.894.144.276 Cac dv an ye nong nghiep 1.213.106.950.514 197.525.140.937 Dkr an Vinhomes Dragon Bay 1.102.119.276.420 34.016.862.606 Dv an Vinhomes Metropolis Lieu Giai 1.091.141.498.148 Dkr an Khu cl6 thj sinh thai ciao VO Yen 903.177.725.239 410.632.423.817 Dv an Metropolis Pham Hung 823.768.956.046 817.972.759.456 Dv an Vinhomes Smart City 649.217.473.820 561.485.481.324 Dv an cac khu vui chai giai tri Vinpearlland 478.213.437.963 152.192.079.793 Dv an sAn golf C6n Au, Can Tha 456.273.969.231 264.421.179.531 Dv An Vinpearl Quy Nhan 413.960.206.942 400.452.118.618 Dv An Vincom Thanh H6a 371.189.601.483 12.942.906.625 Dv An Vinhomes Skylake 341.352.885.396 Dv An 06i VAP 332.015.178.993 Dv an cac benh vien Vinmec 321.162.203.098 509.750.176.708 Dv in Vincom Ninh 292.944.453.570 261.266.168.755 Dv An Lang Van 269.546.570.195 255.707.579.088 Dv an Vincom Plaza Tuyen Quang 214.842.014.841 Dv an Vinpearl H6i An 213.080.798.017 Dkr An Vincom Plaza Yen Bai 209.944.489.368 Dv An Times City Park Hill 205.875.519.358 244.612.364.031 Dv in Hon M6t 192.040.906.998 222.061.969.695 Dcr An Vincom Plaza Vinh Long 175.841.431.636 Dv An Vincom Plaza Rach Gia 155.511.082.230 Dkr an Vincom Plaza Tra Vinh 144.290.481.653 Dv An Vincom Cluing Binh 127.045.130.343 Dkr An Vincom Plaza Heti Giang 118.480.878.337 Dv An Vincom HA Nam 117.092.346.519 Dkr An TriCn Lam Giang V6 100.831.425.359 Dv in TAy H6 View 96.214.037.348 152.852.323.368 Dv An Vincom Plaza San La 89.365.680.697 Cac du, An khdc 5.026.279.666.442 8.366.876.092.721 TONG CQNG 50.780.212.295.222 18.115.293.364.854
30
1-4p doan Vingroup — Cong ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GOA NIEN DO (ti6p theo) Quit IV nam 2016
16. CAC KHOAN EAU TIP TAI CHiNH DAI HAN
16.1 /Au tv vao cac cling ty lien lief
C8ng ty Be t8ng Ngoai thutmg
C8ng ty Thanh ph6 Xanh
S6 cucii Phan chia lei to
cac cOng ty lion kat
2.012.411.588
256.911.502
Dau to tang them trong ky
Thanh trong k$'/ Chuyan thenh cang ty
con
(26.422.832.090)
(979.929.238.827)
Dan vi tinh: VND
86 diu kk
24.410.420.502
979.672.327.325
Cc:mg ty BDS Thang Long 896.256.233 (172.202.677.363) 171.306.421.130 C8ng ty Ngoc Nan DEng 11.372.667.034 (533.700.627.941) 522.327.960.907 C6ng ty Th61 trang M.Y.M (11.849.081.958) (69.750.931.993) 81.600.013.951 C6ng ty DO thj Du Iich Can Gib 19.314.563.531 (4.818.206.643.531) 4.798.892.080.000
COng ty Giong vat nuOi Ha NOi 47.654.104.725 249.245.038 47.404.859.687 C6ng ty Cang Nha Trang 80.262.801.920 835.148.432 (10.496.425.056) 89.924.078.544
C6ng ty CP Tap doan Kg nghe g$ Trtromg Thanh 233.025.870.000 233.025.870.000 COng ty CP nutt such Vinaconex 872.000.000.000 872.000.000.000
Cong ty CP Dau hr va Phat trign Du Ijch PhaSc 492.139.241.524 492.139.241.524 C6ng ty TrOng drng Trutmg Thanh OJI 82.775.879 94.930.473.000 (95.013.248.879)
C8ng ty Nang Lam nghiep Twang Thanh (188.243) 23.525.000.000 (23.524.811.757)
C8ng ty Phu Him Gia (45.649.336) 118.680.000.000 (118.634.350.664) C8ng ty Bao bi Trutmg Thanh (10.845.745) 2.000.000.000 (1.989.154.255) C8ng ty CO phan In Sach Viet Nam 3.264.715.011 24.795.500 3.239.919.511
Wong cOng 1.728.346.733.180 23.139.009.455 1.839.540.504.035 (6.849.870.942.356) 6.715.538.162.046
31
TOp doan Vingroup — Cong ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO'A NIEN DO (tiep theo) Ou9 IV nam 2016
16. CAC KHOAN DAU TU' TAI CHINH DAI HAN (tiep theo) 16.1 Datu tu, vac) cac Ong ty lien kik theo)
Th6ng tin chi het ye cac Ong ty lien ket va bleu quyet oh Tap doan trong cac
71% 10 biou guy& (%) Tjr 10 lqi Ich (%)
cling ty lien ket nay nhu, sau:
Try s& chinh SO 77 Le Hong Phong, phveing Nguyen Trai, quan HA Dong, HA NOi
SO 5 Tien Phu, phu,ang Vinh Nguyen, TP Nha Trang, tinh Khanh H6a
SO 19 &rang s6 11, KP 01, phu,ang Linh Tay, quan Thu Dirc, Tp. HCM
X6m Vat Lo, xa Phi) Minh, Huyen K9 San, Tinh H6a Binh, Viet Nam
Khu Bai Dal, xa Ganh Deu, Huyen Phu Quec, Tinh Kien Giang
Host CfOng chlnh
► Chan nu6i gia SC1C
► Van chuyen, kinh doanh dich vu khai thac cang ► Trang trot, san xuet, thuang mai va dich vu lien quan den g6
► San xuat nutic such
► Cung cap dich vki Iuru tru ngen ngay ► In en
STT TOn Ong ty 1 Cling ty CO phan Giong vat nu6i HA NOi
2 Cong ty Co phan Cang Nha Trang
3 Cong ty CO phen Tap doan K9 nghe go Twang Thanh
4 COng ty CP nuac such Vinaconex
5 COng ty CP Deu tur va Phat then Du lich Phu QuOc
6 Cong ty Co phan In Sach Viet Nam
37,63 18,84
34,64
31,35
29,90
23,85
43,60
43,02
30,00
27,15
35,00 22,86 So nha 22B, ph6 Hai Be Truing - Phuting
32
TOp (loan Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DQ (tiep theo) Qujf IV nam 2016
16. CAC KHOAN DAU TU' TAI CHINH DAI HAN (tiep theo)
16.2 Nu tu, Op von vdo don vJ Ichac
CEng ty CO phhn Diu tu, va Phat trihn Sinh Thai
S6 cu6i ky
Dan vi tint): VND
S6 du k$'
564.728.918.336 Tang C6ng ty Dat may ViOt Nam 552.395.000.000 552.395.000.000 CEng ty TNHH Diu Tv Phat Trien DO Thi Ngoc Vien Bang 521.071.699.183 C6ng ty TNHH Quan Ijr Bit Ong san Vinhomes 443.750.000.000 C6ng ty C6 chin Diu tu' Dich vy Thuvng mai Thanh ph6 Ho Chi Minh 1.749.495.515.345 C8ng ty CO phin Thad trang M.Y.M 38.263.172.144 Cac c8ng ty khac 55.227.560.000 15.400.000.000 TONG ONG 1.610.707.431.327 2.882.019.433.681
33
TOp down Vingroup — C6ng ty CP
BO9a-DN/HN
THUYET MINH 13A0 CAO TAI CHNH HOP NHAT GICYA MEN DO (titip theo) Quji lV nam 2016
17. L91 THE TH1/071G M411
14 the thuong and ph& sinh hY viec mutt coc cOng ty con
Nguy4n yia Phan 66 lay ke
Dan Vj tinh: VND
Giti ta cOn lal
S6 dt 'du kk Tang bong l$ Gam bong k9' 36 du eu6i kk S6ato:7411W Phan be bong 14k Gam bong a, Se Woo& Ick Se dv du kk Se du co& kk
COng ty Nam Ha Nei 2.248.022.053.759 (104.578.317.018) 2.141.443.736.741 902.420.080.148 168.238.573.279 1.070.658.653.427 1.343.601.973.611 1.070.785.083.314
Cam ty PFV (1) 567.441.137.177 567.441.137.177 239.945.375.259 53.982.454.143 293.927.829.402 327.495.761.918 273.513.307.775
Cdng ty &w eft 2.251.823.291.311 (307.372.741.485) 1.944.450.549.826 582.585.568.551 129.895.386.898 712.480.955.449 1.689.237.722.760 1.231.969.594.377
C6ng ty Hoang GM 1.262.707.762.179 1.262.707.762.179 538.559.740.526 127.409.027.089 665.968.767.615 724.148.021.653 596.738.994.564
Cong ty Vinpeart Da Ming 209.390.722.257 (804.208.063) 208.586.514.194 104.639.956.861 24.413.178.644 (421.444.512) 128.631.690.993 104.750.765.396 79.954.823.201
COng ty Tan LAM Ph& 498.584.453.672 (3.704.123.665) 494.880.330.007 54.013.315.814 49.716.966.887 (476.778.660) 103.253.504.041 444.571.137.858 391.626.825.966
COng ty Vincommerce 421.707.818.920 (93.000.891.437) 328.706.927.483 61.036.868.474 36.040.199.062 (15.885.487.014) 81.191.580.522 360.670.950.448 247.515.346.961
COng ty Khanh Gia(2) 218.481.464.295 (3.766.847.762) 214.714.616.533 22.677.796.182 21.790.869.163 (467.764.396) 44.000.900.949 195.803.668.113 170.713.715.584
Gang ty Vintinks 212.916.929.493 (212.916.929.493) 14.676.805.602 19.228.950.939 (33.905.756.541) 198.240.123.891
COng ty An Phong 487.961.266.483 (7.620.416.887) 480.340.849.596 5.783.311.684 49.642.344.884 (257.244.682) 55.168.411.888 482.177.954.799 425.172.437.710 Ofong ty Vinaconex - Weed 2.220.737.168.894 (2.220.737.168.894) 555.184.292 70.321.005.430 (70.876.189.722) - 2.220.181.984.602
Cling ty Deng Ph6 Hung- Brnh Thuen 452.448.609.116 - (452.448.609.116) 377.040.508 30.088.946.912 (30.465.987.420) 452.071.568.608
Cling ty TtuOng Thanh 1.244.602.203.203 (1.244.602.203.203) 69.504.201.876 (69.504.201.876)
C.Ong ty Sinh Thai 577.337.693.531 577.337.693.531 2.686.761.782 2.686.761.782 574.650.931.749
Cong ty PM) Gia 85.608.491.312 85.608.491.312 398.397.030 398.397.030 85210.094282
COng ty Dau to VN 514.148.726.262 514.148.726.262 2.392.689.391 2.392.689.391 511.754.036.871
C.Ong 41 Wotan) - 2.787.987.694.951 2.787.987.694.951 49.608.321.974 49.608.321.974 - 2.738.379.372.977 Cac tong ty con Mac 111.182.938.642 54.447.442.803 (58.898.892.381) 106.731.489.064 19.441.015.652 15.674.689.376 (13.253.591.404) 21.862.113.624 91.741.922.990 84.869.375.440
TONG CQNG 11.161.405.616.198 6.264.130.262.062 (4.710.461.349.404) 11.715.084.518.856 2.546.712.069.653 921.032.964.769 (235.514.446.227) 3.232.230.578.085 8.614.693.556.645 8.482.853.940.771 si mf=.= iselirmee
(I) Trong nam 2013, Cong ty PFV, tong ty con, da &roc sap nhap vao C6ng ty. (2) Trong nam 2015, Cong ty Khanh Gia dircrc sap nhap vao C6ng ty Vincom Retail Min Nam, m0t cong ty con khac
34
B09a-DN/HN I T*p down Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHINH HOP NHAT GICYA NIEN DO Map theo) I 04 IV 'lam 2016
18. NGU'ol MUA TRA TIEN TRU'O'C NGAN HAN
I S6 cu6i Icp Dan vi tlnh: VND
S6 du kj
I Thanh town theo cac hap d6ng chuyan nhuvng bat ding san da ban 47.401.769.096.325 19.365.321.728.392 Thanh town theo cdc hop d6ng khac 2.112.266.835.373 855.774.737.625
I
TQM (mg ter hap (king cho thud can h0 dai han 191.433.541.758 Tpm (mg ter hopt Ong cung carp d/ch vy nha hang, khach san 178.522.310.671 168.147.343.315
I Tam &ng ter hopt dung cung carp dlch
vy banh Wen 51.211.161.868 32.924.875.970 1 TflM (mg ter cung cep dich vy ter van
quan lk, tong that, xay Ong 762.084.133.245 417.955.827.622 Tam Cmg ter host Ong cung cep dich va giao dyc va hopt Ong khac 1.120.449.229.589 45.313.148.960
I TONG CQNG 49.514.035.931.698 20.221.096.466.017
Nguei mua tra tier) trutrc 49.514.035.931.698 20.221.096.466.017 Cac ben lien quan tra ti4n tru'&c
19. THUE VA CAC KHOAN PHAI NQP NHA NUtiC
Dan vi tlnh: VND
SO cu6i ky
S6 dau ky
Thus thu nhdp doanh nghidp 1.476.153.083.758 661.166.354.957 Thus gia try' gia tang 568.459.922.736 643.176.298.743 Thus thu nhdp ca nhan 65.955.384.490 53.076.285.062 Thus nha dat va tien thug dat 3.898.423.003.553 170.609.765.250 Thus va cdc khoin phdi Op khdc 27.485.214.645 150.372.524.357 TONG CONG 6.036.476.609.182 1.678.401.228.369
20. CHI PHI PHAI TRA NGAN HAN
Dan vi tlnh: VND
SO cu6i ky
S6 du kj
Chi phi lai vay trich tn.rac 719.452.939.535 830.480.551.017 Chi phf xay dy'ng trich tuft 4.351.520.856.384 3.833.550.276.538 Gib van trich truck cho bat Ong san da chuyan nhvring 1.959.752.956.208 1.481.238.686.362 Chi phf ban hang trich trtrac 653.110.468.831 170.787.321.201 Dv phong tra cap thai vidc 6.781.637.068 15.976.951.769 Cac khodn chi phf phai tra khac 1.399.058.461.742 588.861.352.093 TONG CQNG 9.089.677.319.768 6.920.895.138.980 Trong de: Chi ph! phdi tra ngdn hpn cho ben lien quan 629.928.790.939 6.476.650.924 Chi ph! phdi tra ng6n hpn khac 8.459.748.528.829 6.914.418.488.056
TOp down Vingroup — Cong ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO'A NIEN DO (tiep theo) Quy IV nam 2016
21. DOANH THU CHU'A THIIC HIeN
Doanh thu china thi,rc hian bao g6m khoan den ngutei mua tra tier' bulk lien quan den khoan tiCn hoc phi cda Vinschool va dich vu quan ly cho thus bidt thy,.
22. CAC KHOAN PHAI Tit tA KHAC
22.1 Cac khoan phdi tra ngAn hpn khac
Tien Cmg v6n tCr khach hang theo cac
S6 cu6i Ick
Dan vi tfnh: VND
S6 du V
hop d6ng ddt coc, vay v6n va hqp d6ng 16.370.291.482.274 24.902.889.733.089 Cac khoan phai tra ngdn han khac
cgc tin khach hang thu6 phai tra trong vdng 12 thang t&i (Thupit minh so 22.2)
2.731.407.252.846
236.467.897.118
2.568.835.147.227
198.735.029.285 D#t coc cho hoot Ong dau tu' 975.000.000.000 1.142.312.091.675 Cac khodn thu h¢ phai tra 85.199.635.695 226.536.581.710 CO Mc phdi tra 385.018.955.101 66.146.583.977 BHXH, BHYT, BHTN phdi nOp 11.871.048.505 12.765.259.655 Phdi tra khach hang do huy hqp (long 10.973.610.240 189.536.276.226 Qui," bao trl can 170 giO, hO khach hang 490.190.298.633 460.188.180.130 Phai tra khdc 536.685.807.554 272.615.144.569
TONG CQNG 19.101.698.735.120 27.471.724.880.316
Phdi tra ng6n hpn khdc 19.101.698.735.120 27.273.590.023.034 Phai tra ng6n hpn khac cho cac itiOn liOn quan 198.134.857.282
22.2 Cac khoan phai tra dal hpn khac
Dan vi tInh: VND
S6 cuOi kJ% SO du ky
Dal han Cac khoan ddt coc tin khach hang thus 834.740.102.303 585.877.406.008
Trong do cac khodn d¢t CQC tin khdch hang thu6 phdi hoan tra trong wing 12 thong toi (Thuyot minh so 22.1) (236.467.897.118) (198.735.029.285)
598.272.205.185 387.142.376.723 Thanh town theo hop d6ng thus van phong Vincom Center D6ng KIVA 3.988.274.000.000 Phdi tra dal han khac 493.832.379.004 30.788.236.251 TONG CQNG 1.092.104.584.189 4.406.204.612.974
36
TOp down Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DO (tap theo) Qui, IV nam 2016
23.
23.1
VAY VA NQ► Vay va nq mien ban
s6 cu6i ky
Dan vj fink VND
S6 du irk
Vay dai han den han tra 4.852.970.833.336 604.469.918.658 Vay ngAn hen ngan hang 526.339.979.702 360 A47.875.436 Vay ngan han khdc 459.700.000.000 TONG CQNG 5.379.310.813.038 1.424.617.794.094 Trong do: Vay men On ttv cac ben lien 424.700.000.000 Vay wen hpn khac 5.379.310.813.038 999.917.794.094
23.2 Vay va my dal han Dan vi tlnh: VND
Thurit minh S6 cu6i ky SO du kk
Vay dai han 23.2.1 3.778.077.190.659 10.396.236.955.432 Khoan vay chuyen dei 23.2.2 436.446.785.984 439.278.942.399 Trai phi& phat hanh 23.2.3 23.331.584.644.913 22.287.168.627.156 Khoan vay hqp von 23.2.4 6.611.612.859.408 TONG CQNG 34.157.721.480.964 33.122.684.524.987
23.2.1 Vay dal hpn ngan hang
Chi tiet cac khan vay dai han duqc trinh bay nhu, sau:
Ben cho vay Thuyet minh S6 cu6i ky
Dan vi tinh: VND
S6d6u ky
Ngan hang TMCP Dau tu' va Phat trien Viet (i) Nam 218.086.909.983 622.270.562.452
Trong do: vay dai lion den hen tra (211.560.003.068) Ngan hang TMCP COng thirang Viet Nam (ii) 1.711.600.000.000 4.825.888.573.496
Trong do: vay dal hen den hen tra (855.800.000.000) (319.234.594.615) Ngan hang TMCP Ngoai thuang Viet Nam (iii) 2.715.390.280.676 4.158.076.407.775
Trong do: vay dai hen den han tra (11.200.000.000) (73.675.321.108) Ngan hang TMCP Sai Gen Thuang Tin (iv) 1.394.471.330.500 TONG CQNG 3.778.077.190.659 10.396.236.955.432
37
TOp down Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHINH HOP NHAT GOA NIEN DO (tiep theo) QuY IV nam 2016
B09a-DN/HN
23. VAY VA Ncs (tiep theo)
23.2 Vay va dai han (tiep theo)
23.2.1 Vay dal hpn ngan hang (tiep theo)
(i) Vay tar Ngan hang TMCP °du ttr Va Phat wen viOt Nam - Chi nhanh Quang Trung Chi bet cac khan vay tar Ngan hang TMCP Diu ter va Phat then Viet Nam - Chi nhanh Quang Trung nhu, sau:
Hop (Yang s6 NgAy 31 thang 12 nam
2016 Ngdy deo hen Lai suOt
VND
01/2015/6110274/HDTD 218.086.909.983 31 thang 12 nam
2024
Lai suit huy dOng tint kiem bang VND ky han
12 thang (tra IAi sau) ap dung v6,i khach hang ca
nhan + 2%
TONG GONG
Trong do:
Vay dai han
Vay dai han clan non tra
218.086.909.983
218.086.909.983
Vay tar Ngan hang TMCP COng thwang Vitt Nam
Chi tiet cac khoin vay tar Ngan hang TMCP Cong third ng Viet Nam nhu' sau:
Hop ding so
01 12014-HDTDDA/NHCT106-TANLIENPHAT
Ngdy 31 thang 12 nam 2016 Ngay dao han LAi suit
VND
1.711.600.000.000 Ngay 25 thang 11 Lai suit tilt kiim 12 thang nam 2021 dm Vietinbank + 3,5%
Trong do: vay dai han din hart tra (855.800.000.000)
855.800.000.000
38
2.013.566.019.851
Ngay 21 tilling 10 652.800.000.000 nam 2025
(11.200.000.000)
49.024.260.825
01/2015/HDTD/HAN.VCB - TANCANG thang 2 nam 2015
Ngay 7 thang 5 nam 2020
Lai suit bet kiem 12 thang c.Cla Vietcombank + 3,6%
Trong do: vay del han den han tra
01/2015/HOTDNCB.BD - VPLHL thing 10 nam 2015
Trong do: vay dai han Ben hen tra
Khac Ngay 17 thang 7 nam 2025
Lai suet tiet kiem 12 thang +3%
7%
rOp down Vingroup — COng ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DO (tiep theo) Dui IV nam 2016
B09a-DN/HN
23. VAY VA Nq theo)
23.2 Vay va ncr dal Ilan (tiep theo)
23.2.1 Vay dai hpn ngan hang theo)
(iii) Vay tir Ngan hang TMCP Ngopi thvang Vitt Nam
Chi tiet ac khoan vay tir Ngan hang TMCP Ngoai thvang Viet Nam nht., sau:
Hop (long so Ngay 31 thang 12 nam 2016 VND
Ngdy deo han Lai suet
TONG CONG
Trong
Vay dai han
Vay dai Ilan den han tra
2.704.190.280.676
2.715.390.280.676 (11.200.000.000)
(iv) Vay tip Ngan hang TMCP Sal Gen Thuung Tin
Khoan vay nay eta duvc tat tan trong
23.2.2 Khoan vay chuy‘n ddi vo.1 Credit Suisse va Warburg Pincus
Day la cac khoan vay Kr Credit Suisse va Warburg Pincus theo cac Thoa thuen vay chuyen dai giCra CEng ty Vincom Retail, cong ty con vdri hai dai tac nay ky trong nam 2013 va 2014 vol gia try' Ian Ivat lb 15 trieu dei Ia mg va 5 trieu d8 Ia M9, twang dvang vai 376.600.000.000 VND va 53.800.000.000 VND (chva trie chi phi di vay phat sinh). Cac khan vay chuyen di nay chju lei suet 8,75%/nam va cO the chuyen dai mOt phan hoec tan b8 sang ca5 phan vu dai cua CEng ty Vincom Retail sau 3 thang bat dau ke tie tilt:A diem som han giCra (i) ngay hoan tat cu8i ding cua giao dich phat hanh c6 phan vu dai b&i CEng ty Vincom Retail cho Credit Suisse va Warburg Pincus; va (ii) ngay 31 thang 3 nam 2014. Den ngay 31 thang 12 nam 2016, khan vay nay chva duvc chuyen d8i thanh c6 phhn vu dai cua CEng ty Vincom Retail.
39
Tap loan Vingroup — C6ng ty CP THUYET MINH BAO CAO TAI CHINH HQ? NHAT NIEN theo) Qu9 IV nam 2016
23. VAY VA Ng (tiep theo)
23.2 Vay va nq dai theo) 23.2.3 Tral phMu phat hanh
Ngan hang S6 cu6i
(VND) Ky hen Lai suet
Ngan hang TMCP Cong thin:mg Viet Nam
2.792.824.999.998 3 nam Lai suet huy dOng fiat kiam trung binh k9 han 12
thang tra sau bang VND (+) bien dO tO' 3%/nam
Ngan hang TMCP Dau va Phat then Viet Nam
989.814.176.332 5 nam Lai suet huy dOng bet kiam trung binh k9 han 12
thang tra sau bang VND (+) bien dO 5,5%/nam
Ngan hang TMCP K9 thu'ang Viet Nam
18.588.109.855.289 TO' 2 den 5 nam Lai suet huy dOng fiat kiam trung binh ky han 6 thang tra sau beng VND
(+) Wen dO 4%/nam Trong do: Tr& phi& den hQn tre (3.985.970.833.336)
Ngan hang TMCP Ngoai thu,ang Viet Nam
4.198.711.446.630 To' 2 den 10 nam Lai suet huy dOng tat kiem trung binh k9 han 12
thang tra sau bang VND (+) bien dO 4% den
5%/nam Ngan hang TMCP Viet Nam Thjnh Vuvng
748.095.000.000 3 nam la' suet nam du 10%, cac nam sau dieu chinh beng binh quan iai huy dOng 12 thang cue a
nhan+ bien dO 3% 23.331.584.644.913
Trong do: Trai phieu 27.317.555.478.249 Tr& phieu den hpn tra (3.985.970.833.336)
23.2.4 Khoan vay hyp vein quelc to Trong thang 6 nam 2016, C6ng ty da kjr hqp dong tin dung hqp van tri gia 300 trieu USD vO'i cac ben thu xep tin dung ngoai se dao han vao nam 2021, chiu lei suet bien 5%/nam va lei suet cho vay lien ngan hang Luan DOn (LIBOR), va duvc bao dam beri ca phan cua mOt nhOm cac cong ty con. Tai san dam bao cho cac khan vay va nq nOi tren duvc trinh bay trong Bao cao tai chinh hqp nhat Tdp doan Vingroup cho giai doan tai chinh kat thOc ngay 30 thang 6 nam 2016. (i) Tai san dam bao cho cho khoan vay hop van 300 bleu USD mei phat sinh trong k9 la ca phan cua mOt nhOm cac cong ty con trong Tdp doan (ii) Tai san dam bao cho khoan trai phi& cua mOt cong ty con mcfri mua trong k9 la mOt phan khu van phong Vincom Center Dong (iii) Giai chap tan bO tai san dam bao cua khan vay dai han cua mOt cong ty con vtfri Ngan hang TMCP Sai Gem Thu,ang Tfn (iv) Giai chap tan bO tai san dam bao cua khoan vay dai han cua mOt cong ty con vol Ngan hang TMCP Dau tu' va Phat then Viet Nam
24. CAC KHOAN DV PHONG PHAI TFtA
Cac khan dkr phong phai tra ngan han tai ngay 31 thang 12 nam 2016 chei you bao gam cac khan du, phong chi phi bao hanh cO the phat sinh lien quan den cac can hO va Wet thy, cua Tdp doan duvc ban ra trong nhCrng nam qua.
40
rOp loan Vingroup — C6ng ty CP
BO9a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DQ (tiep theo) Qu' IV ram 2016
25. VON CHU SO' HOU
Tinh hinh tang giam ngutm v6n chd sir hu'u
V6n cd phan da phat hanh
Nam 2015 S6 du ky 14.545.550.980.000
Thang du, v6n phan
4.582.534.150.067
CO phihu quy
(2.974.924.074.484)
Cup khac thuOc v6n chu ser hay
22.845.114.930
Lqi nhuan chug phan phoi sau thu6
4.220.035.125.587
Lqi Ich cOa c6 dOng khOng ki6m soat
7.066.647.379.677
Don vi tlnh: VND
Tong cOng
27.462.688.675.777 - Lqi nhuen trong kY 1.215.774.826.080 285.700.617.371 1.501.475.443.451
Chuyen d6i trai phieu 372.690.630.000 710.507.720.930 1.083.198.350.930 - Trich quy 5.000.000.000 (5.000.000.000)
Chia c6 tirc bang c:6 phieu 3.763.639.260.000 (3.763.639.260.000) G6p v6n tir c6 deng khOng kiem soat 7.544.319.623.168 7.544.319.623.168 Mua cling ty con m6i 635.327.457.691 635.327.457.691 Mua them met phan Iqi Ich trong cong ty con (203.118.520.199) 85.803.211.228 (117.315.308.971) Chuyen nhvqng met phan Iqi ich trong cong ty con khOng mat kiem scat 477.565.957.602 (70.917.138.764) (273.278.149.441) 133.370.669.397 Chuyen nhvong cong ty con (136.460.041.659) (136.460.041.659) CO tin chia cho c6 dong khOng kiem scat (553.515.146.415) (553.515.146.415) Dieu chinh khac 178.055.416.737 (178.055.416.737) Tai san thug hoan lai lien quan den c6 phi& guy nem gifr cong ty con 28.119.635.709 3.715.537.715 31.835.173.424
S6 cuoi ky 18.681.880.870.000 5.798.727.464.308 (2.974.924.074.484) 27.845.114.930 1.571.190.449.441 14.480.205.072.598 37.584.924.896.793
Nam 2016 56 clau ky 18.681.880.870.000 5.798.727.464.308 (2.974.924.074.484) 27.845.114.930 1.571.190.449.441 14.480.205.072.598 37.584.924.896.793 - Lqi nhuen trong ky 1.553.560.223.383 1.951.003.334.313 3.504.563.557.696
Tang v6n tv tang dv v6n c:6 phan 4.844.731.620.000 (4.844.731.620.000) Chia c6 tirc bang c6 phieu 2.133.799.410.000 (2.133.799.410.000) Chuyen ddi trai phieu 716.667.640.000 1.485.854.312.538 2.202.521.952.538
- Trich quy 5.000.000.000 (5.000.000.000) - Mua ding ty con mai (24.677.185.868) 4.502.290.854.437 4.477.613.668.569 - Ban dog ty con 607.306.730.156 607.306.730.156
Mua them cb phan tai cong ty con hien htru (1.360.145.951.101) (5.875.063.706.099) (7.235.209.657.200) Ban c6 phan tai cty con khOng din den met quyen kiiim soat 64.004.087.612 455.217.829.888 561.050.085.543 1.080.272.003.043 G6p v6n tCr c6 dong khOng kiem soat 4.628.678.755.000 4.628.678.755.000 Cd krc chia cho c6 deng khOng kiem soat (1.948.473.636.171) (1.948.473.636.171)
- ado chinh tang/giam khac 389.697.786.960 (710.576.282.477) (320.878.495.517) S6 cu6i ky 26.377.079.540.000 2.503.854.244.458 (2.974.924.074.484) 32.845.114.930 446.043.742.703 18.196.421.207.300 44.581.319.774.907
41
TO (loan Vingroup - C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHfNH HOP NHAT GICYA NIEN DO (tiep theo) Duji IV nam 2016
26. DOANH THU
26.1 Doanh thu ban hang va cung cap dich vy
Quk IV nail) 2016 Dan of tinh: VND Quj IV ndm 2015
Tting doanh thu 23.922.923.974.788 14.352.689.293.858
Trong d6: Doanh thu chuyan nhucvng bat dOng san 18.471.432.642.625 10.108.889.902.827 Doanh thu cho thu6 bat dOng san du tu, v6 cung cep cac dich vy liOn quan 800.571.136.915 892.772.453.852 Doanh thu cung cap dich vy khach son, du lich, vui chai giai trI va cac dich vy liOn quan 1.184.473.476.814 580.851.722.451 Doanh thu cung carp dich vy bOnh vin va cac dich vy liOn quan 313.592.972.088 247.309.509.555 Doanh thu ban hang NI slot, th/, cera hang tin Ich va cac cap hang ban 16 khac 2.156.962.906.234 1.753.478.624.941 Doanh thu cung cAp dich V(I gido dyc va cac dich V(I
liOn quan 200.484.281.112 153.211.113.123
Doanh thu khac 795.406.559.000 616.175.967.109 Cac khan gam trip doanh thu (36.554.714.505) 18.574.148.772 Doanh thu than 23.886.369.260.283 14.371.263.442.630
Trong do:
Doanh thu chuyan nhuvng bat dOng san 18.471.432.642.625 10.108.889.902.827 Doanh thu cho thus bat dung san dau tu,va cung cep cac dich V(I liOn quan 800.571.136.915 892.772.453.852 Doanh thu cung cap dich tql khach son, du lich, vui chai giai trl v6 cac dich V(I lien quan 1.184.473.476.814 598.185.232.628 Doanh thu cung cap dich vy b6nh vin va cac dfch vy liOn quan 313.592.972.088 247.309.509.555 Doanh thu ban hang tpi slat, th/, c&a hang tin ich va cac ca,a hang ban 16 khac 2.120.408.191.729 1.754.719.263.536 Doanh thu cung cap dich vy gido dyc va ado dIch V(I liOn quan 200.484.281.112 153.211.113.123 Doanh thu kh6c 795.406.559.000 616.175.967.109
42
TOp down Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HQ'P NHAT MEN DO (tiep theo)
QuY IV nam 2016
26. DOANH THU (bap theo)
26.2 Doanh thu host Ong tai chinh
Qui IV nam 2016 Dan vi t(nh: VND Qui IV nam 2015
Lai tien gal va cho vay 578.627.913.369 241.095.563.912 Lai chenh lech ty gia 2.698.649.225 17.533.845.474 Thu nhap tO, hoot dOng dau ter 2.595.698.560.007 184.839.224.825
Thu nhap tai chinh khac 9.843.937.006 2.771.362.893
TONG CQNG 3.186.869.059.607 446.239.997.104
27. GUI► VON HANG BAN VA CUNG CAP INCH VI)
Qui IV narn 2016 Dan vi tinh: VND Qui IV nam 2015
Gia von bat Ong san chuyen nhuvng 11.514.590.674.700 6.236.624.366.035 Chi phi cho thug bat Ong san dau ter vi cung cap cac dich vu lien quan 382.714.543.744 550.773.288.151 Gia von cung cap djch vu khach son, du lich, vui chaff giai tri va cac djch vy lien quan 1.502.698.657.045 593.270.515.856 Gia von cung cap dich vy benh vin va cac dich vu lien quan 275.059.153.813 160.917.623.371 Gia von hang ban toi sieu thi, a:1,a hang ban ich va cac cira hang ban le khic 2.005.856.504.668 1.497.740.194.894 Gia von cung cap dich vy giao dyc va cac dich vu lien quan 147.459.798.621 131.206.963.013 Gia von khac 717.904.507.693 589.911.726.465 TONG CONG 16.546.283.840.284 9.760.444.677.785
43
TOp down Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT NIEN DO (tiep theo) QuY IV nam 2016
28. CHI PHI TAI CH1NH
Quk IV nam 2016 Dan vi tInh: VND
Quk IV nam 2015
Chi phi lai vay 1.778.185.740.328 755.484.432.507 L8 chenh Itch ti gia 149.115.108.340 (25.119.945.846) Phan WS chi phi phat hanh trai phi& 295.690.687.065 176.394.357.446 Dv phong/(hoan nhap) giim gia cac khoan du to (36.788.229.087) (3.048.753.510) L8 ter host Ong dal.] tu' 809.557.448.001 Chi phi tai chinh khac 49.467.199.127 3.707.885.470 TONG CONG 3.045.227.953.774 907.417.976.067
29. THU NHO VA CHI PHI KHAC
Dan vi tInh: VND Quk IV nam 2016 Quk IV nam 2015
Thu nh*p khic 115.578.699.377 141.121.321.533 Thu nhap tir thanh Iy tai san c6 dinh 13.352.044.621 16.494.418.535 Thu nhap tir phat hop d6ng va thu nhip khac 513.663.269 720.260.198 Lai tir giao dich mua ra trong hqp nhit kinh doanh 123.824.134.645 Thu nhip khac 101.712.991.487 82.508.155
Chi phi khic 339.264.169.533 524.582.593.064 L6 tir thanh Ijr tai san ch dinh 161.260.692.889 48.972.339.636 Chi phi phet hop dong va phat khac 161.874.767.000 457.689.763.155 Chi phi khac 16.128.709.644 17.920.490.273 GIA TRI THUAN (223.685.470.156) (383.461.271.531)
30. THUE THU NHAP DOANH NGH1$12
Dan vi tinh: VND Quk IV nam 2016 Quk IV nam 2015
Chi phi thus TNDN hien hanh 1.234.722.481.092 558.106.286.341 Thu nhip thus TNDN hoan !al (67.296.201.239) (33.814.560.694) TONG CQNG 1.167.426.279.853 524.291.725.647
44
TOp doan Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT NIEN DO (tiep theo) Qug IV nam 2016
31. NGHIEP Vol CAC BEN LIEN QUAN
Ben lien quan m6i quan h#
MN dung nghi#ps Vy s6 thin
VND
C6ng ty co phen dau tu, djch vy thiyang mai thanh ph6 H6 Chi Minh
Cong ty co phen top doan kg nghe g6 Tnydeng Thanh
Cung chit s6 him Phi djch vy bao ve phai thu
Phi djch vy bao v CIA thu Chi phi thus van 0-tong va an ca phai tra Chi phi thus van phong va an ca CIA tra LAi phdi tra hop (long HTDT
C6ng ty lien kept Lai vay phai thu (den ngdy 28/10/2016) C6ng ty lien kept Lai vay phai tra
(den ngay
LAi vay CIA tra
20/0612016)
Thanh town g6c vay
COng chit s& hCru Chi phi tai tro
Chi phi Ay dkrng phai thu
Chi phi Ay dlyng CIA thu
Cong ty lien kot Doanh thu cho thus van pilot-1g
(tO, ngdy 7/06/2016 den 28/10/2016) Tien hang thu
Cong ty lien k6t Chi phi vat tu, phai tra (tit' Ivey Chi phi vet tit' CIA tra 30/11/W16)
Cong ty Co phan Tep doan Dau ttr Viet Nam
Cong ty BIDS Thang Long
Cong ty Ngoc Vien Dang
Qug Thin TAm
Ban hang h6a phai thu
(15.713.007.000)
17.422.498.000
34.146.228.759
(37.560.851.633) 33.490.000.000
3.643.690.822
8.820.952.779
(13.846.252.779)
424.700.000.000
1.290.261.171.834
(48.284.274.973)
83.184.976.774
47.685.659.453
(110.967.270.254)
38.984.840.906
34.809.952.315
(22.826.286.578)
Cac dieu kiln va dieu khoan cOa cac giao (Nob yeti cac ben lien quan:
Trong kg, Tel) doan CIA cung cep cac khoan vay cho cac ban lien quan yeti !Ai suet 7%/nArn va nhan cac khoan vay tir cac ben lien quan vbi IN suet 7%/nam. Cac khoan cho vayNay nay khong cet tai san dam bao va duvc thanh toan bAng ten hoc can trir bong no.
Trong kg, TO doan cung cep va sir dyng djch vy tir cac ban lien quan theo mirc gift tren thj trtr6ng.
Trong kg, Tap doan khong trich I p thy phong phai thu kh6 ddi cho cac khoan phai thu tir cac ben lien quan (ngay 31 thang 12 rift 2015: khong). Viec danh gia nay dtmc thtyc hien hang kg thang qua viec xem xet kha nang tai chinh va thj tru'&ng host dOng cua cac ben lien quan.
45
TOp doan Vingroup — Cong ty CP
THUYET MINH BAO CAO TAI CHfNH HOP NHAT GIO'A NIEN theo) Quy IV nam 2016
B09a-DN/HN
31. NGHIeP vy v4:51 CAC BEN LIEN QUAN (tiep theo)
Cac khan phdi thu va phai tra vii cac ben lien quan tai ngay 31 thang 12 nam 2016 nhu' sau:
Ben lien quan mai quan he Ni dung nghiep vy sa Hen VND
Phai thu ngin cua khach hang (Thuyet minh so 6) COng ty c8 phan tap doan ky nghe go Tru,6ng Thanh C6ng ty CO phan Tap doan Elk tax Viet Nam
Quy Thiel, Tam
Phai tra nguti ban C6ng ty co phAn tap doan k9 nghe go Tru'O'ng Thanh Cong ty C6 phan Tap doan DAL' tu' Viet Nam
Chi phi phai tra
Quy Thien Tam
Cong ty lien ket
C6ng ty lien ket
Cling chu sde hCru
C6ng ty lien ;cot
Gang chu so' hO,u
COng chu so' hO,u
Phil thu cung cap hang hoa dich vy Phdi thu cung cap hang h6a dich vci Phai thu cung cap hang h6a dich vu
Phdi thu lai vay
Phai tra cung cap dich vy
Phdi tra cung cap dich v1,1
Chi phf tai tro' phai tra
393.779.700
281.364.000
2.508.633.162 3.183.776.862
8.434.093.707 8.434.093.707
8.467.407.498
78.941.100 8.546.348.598
629.928.790.939
Phai thu khac (Thu* minh s6 8) C6ng ty phan tap doan Cong ty lien ket ky nghe go True:mg Thanh
629.928.790.939
Cac khodn cho vay va di vay vbi cac ben lien quan tai ngay 31 thang 12 nem 2016 nhu, sau:
Ben lien quan mai quan no
Phai thu ye cho vay (Thu* minh so 7)
C6ng ty co phan tap doan ky nghe go Tru,o'ng Thanh C6ng ty lien ket
Lai suit
7% den 10%
S6 der cho vay VND
1.367.725.527.786
1.367.725.527.786
46
TOp down Vingroup — COng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO'A NIEN DO (tiep theo) Qui IV nam 2016
32. CAC CAM KET VA CAC KHOAN Nq TIEM TANG
Cac cam kat lien quan don dm hoqt dung du xay diirng
Tap doan da ky kat mOt s6 hqp d8ng lien quan den viec than khai cic du, an bet Ong sin ciia Tap doan. Tang s6 van cam kat theo nhirng hqp d8ng nay tai ngay ngay 31 thang 12 nam 2016 vac tinh la 30.607 ti VND, bong do cam kat tri ben sir dung dot la 786 ti VND.
Cic cam kat lion quan don cac hop (long thus host Ong ma Teri doan la ben cho thus
Tap doan, la ben cho thus, cho thug van phong, quay hang vi kh8ng gian da chirc nang theo thoi thuen cho thud:. S6 tien thug t6i thieu theo cic thoi thuen nay vao ngay 31 thing 12 nam 2016 nhu, sau:
Dan vi tinh: VND
Ngay 31 thang 12
NM, 31 thang 12
nam 2016
nam 2015
Den 1 nam 2.314.101.490.071 1.550.500.448.342 Tren 1 den 5 nam 4.153.850.693.474 2.605.382.920.856 Tren 5 nam 1.834.046.156.191 1.770.642.136.912 TONG CQNG 8.301.998.339.736 5.926.525.506.110
Theo cic Hqp d8ng hqp tic kinh doanh kjr trong thing 2 nam 2012 giera cic cang ty bong Tap down vi C8ng ty C6 phan Dau ttr Thien Huang (Tong ty Thien Huang") ye viac khai Mac ceu phan tniting hoc thuOc Dv an khu d8 thj Vinhomes Riverside vi Du, an Vinhomes Royal City, Tap down se dvqc nhen phan chia doanh thu ctla CEng ty Thien Huang &vac tinh bang 15% doanh thu Ira c6 the dieu chinh theo thOa thuen. Thai h8n thtrc hien cic Hqp d8ng Hqp tic kinh doanh nay la ter thing 2 nam 2012 den het thing 8 nam 2043.
Cic cam kat lien quan den cic ding thug hoot dung ma Tap di:4n la b6n di thus
Tap doan, la ben di thug, da ky kat mOt s6 hqp d6ng thus host Ong vii s6 ten thuds t6i thieu theo cic th6a thuen nay vio ngay 31 thang 12 nam 2016 nhu, sau:
Dan vi tinh: VND
Ngay 31 thang 12 NMI 31 thang 12
nam 2016 nam 2015
Den 1 nam 490.282.192.103 385.904.000.252 Tren 1 den 5 nam 1.383.291.399.409 1.315.048.177.986 Tren 5 nam 3.920.747.290.848 3.858.014.544.056 TONG CQNG 5.794.320.882.360 5.558.966.722.294
Theo hqp d6ng kinh to ky trong thing 5 nam 2015 giira CEng ty An Phong vi mOt doi tic doanh nghiep ye viec hqp tic xay ding vi khai thic du, an TTTM Bong Tan, dal tic doanh nghiep nay se nhan dvqc chart tien thus dieu chinh theo th6a thuen. Thai han thu,c hien hqp d6ng nay la 35 nam ke ter ngay cang trinh hoan thanh vi guy& town, hai ben ki hqp clang thus/cho thus.
47
Tip doan Vingroup — Cong ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HQ? NHAT GIO'A NIEN DO (tiep theo) Qui IV nam 2016
32. CAC CAM KET VA CAC KHOAN Nq TIEM TANG (tap theo)
Cic cam kit khic
Cam kit lien quan den dq an bet eldng san tai s6 233 va 2238 Nguyen Trai, Thanh Xuan, Ha NO Theo th6a thuan hqp tic ky ngay 20 thing 4 nam 2015 giCra Cong ty Xavinco vi mOt d6i tic doanh nghiap ve viac phat trign mOt di,r an bat Ong san, CEng ty C6 plan Xavinco dingy h6 trq ngu6n van cho d6i tic doanh nghiep thvc hian viac di deli vbi s6 tier' li 71 ty VND cling nhu' d6ng y cho di tic doanh nghiap d6 vay de g6p van vao CEng ty Xalivico vbi s6 tan la 130 tjf VND. Tai ngay 31 thing 12 nam 2016, khan cam kat con loi trong th6a thuan la 130 ti VND.
Cam kit theo hqp Clang mua ban c6 phan cua CEng ty Dien lam Viat Nam
Theo hqp ding mua bin c6 phan nha dau tu, chien krqc ky giCra Cong ty vi CEng ty TNHH MTV Trung tam H8i chq Than lam Viet Nam ngay 13 thang 3 nam 2015, CEng ty cam kat huy Ong 100% van d6 thvc hien di" an Trung tam HOi chq Trier) lam Qu6c Gia theo dung quy hoach da phi duyat. Cham nhat 3 nam ke tar khi CEng ty Trien lam Viet Nam nhan duvc mat bang, giai doan 1 cua cua Khu Hai chq Trien lam Qu6c Gia phai duvc hoar' thanh trip trutrng hqp cham tr6 phdt sinh do nguyen nhan khach quan.
Cam kat b6i thusong ha trq giai phdng mat bang khu vqc Clio VD Yen
Theo CEng van s6 3070/UBND-DC2 ye viec u'ng kinh phi b6i thirerng, h6 trq giai phong mat bang khu vy'c Ciao VO Yen tai quan Hdi An va huyen ThOy Nguyen, thanh ph6 Hai Phong da phat then Dv an Khu vui chai giai tri, nha b, cong vien sinh thii, Tap doan cam kat b6i thtrerng va h6 trq giai phong mat bang de thy'c hien dv an tang s6 tier) la 351,8 ty VND. Tai ngay 31 thang 12 nam 2016, khan cam kat con Iii phai tra la 71,5 tY VND.
Cam kat theo hop dong xay dqng COng trinh Cdng hanh khach Qu6c M PhO Qu6c, tinh Klan Giang theo hinh thdc BOT
Theo Quyet dinh cua Uy ban Nhan dan tinh Klan Giang ye viac phe duyet kat qui chi dinh nha dau tu' thvc hie n Dkr an cang trinh Cing hanh khach Qu6c te Phu Qu6c ngay 3 thing 4 nam 2015, C8ng ty Du lich Phu Qu6c duvc chi dinh li nha (Tau tu, dutri hInh thin Hqp (long BOT cua dv an nay. Tong von diu tar dv an de nghi chi dinh cho nhi diu hi, la 493 ty VND. Sau khi di" an hoin thanh du'a vdo khai thac, nha dau ttr thvc hien c8ng tic quirt ly, kinh doanh va chuyen giao c8ng trinh trong thOi gian dv kiln la 30 nam. Cam kat bdi thudng h6 trq giai phdng mat bang thu hal Cret thudc du, an Khu DO thj Vinhomes Riva
Theo cac guy& dinh s6 2294/QD-UBND ngay 17 thang 11 nam 2015, guy& dinh s6 2414/QD-UBND ngay 16 thang 12 nam 2015 va guy& dinh s6 2574/QD-UBND ngay 31 thang 12 nam 2015 cua UBND quan Hang Bang ye viac phe duyet phkrang On LA thkrang, h8 trq giai phang met bang thu hoi det thy'c hien du, On xay dvng Khu DO thj Xi mang Hai Phong tai phverng Thvang 14f, quen Hong Bang, Cong ty c6 nghia vu b6i thkrang, h8 trq khi thu hai det, giai phong met bang thi,rc hien dv On dau tkr xay dung vdfi t6ng s6 flan la 1130,4 ty VND. Tai ngay 31 thang 12 nam 2016, s6 ten den VI con lai phai tra la 180 ty VND.
Cam kit chuyen nhuqng v6n g6p trong mdt du, an thim nang
Theo thea thuan hqp tic giCra CEng ty Vincom Retail, cong ty con trong Tap doan, vi mOt d6i tic doanh nghiep tai thanh ph6 Ha NOi, Cong ty Vincom Retail cam kat nhen chuyen nhvging todn b0 c6 phan cua mOt c8ng ty se du,qc thanh lap vai myc Erich xay dy'ng trung tam thvang mai tai phkrang C6 Nhue, quan Bac Ter Liam, thanh ph6 Ha NOi sau khi cac dieu kien ky kit hqp d6ng duvc hodn tat.
Cam kit lien quan den hqp (fang hqp tic kinh doanh va d thug cua Cling ty An Phong
Theo hqp d6ng hqp tic kinh doanh va hap clang thus mOt s6 trung tam thuvng mai giCra C8ng ty An Phong vi cac d6i tic doanh nghiep tai Thanh ph6 HO Chi Minh va D6ng Nai, C8ng ty An Phong cam kat ban giao loi cho ben cho thus hoc ben tham gia hqp tic kinh doanh tong trinh kiln trtic xay dvng va cac trang thiet bj c6 dinh On Din vai cac cau trim hien hCru ma khOng dva ra them bat car diau kien nao sau khi kat thuc theri gian hap Clang.
48
Tip down Vingroup — Cong ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH Hqp NHAT GIO'A NIEN DO theo) Quji IV nam 2016
32. CAC CAM KET VA CAC KHOAN NQ' TIEM TANG (tiap theo)
Cdc cam kid khic (tiep theo)
Cam keit lien quan den hqp (Yong mua ben c6 pan nha d6u ter chitin luqc v6i mOt doanh nghiep nha nuerc hoot dung trong ffnh vqc van hea
Theo hop &ig mua ban C6 phan Nha dau tu, chitin lu,qc kir ngay 17 thang 3 nom 2016, Cong ty va cdc c.6 !Ring chin lu,qc khac cam k6t huy dOng 100% von du tu, de thirc hien di" an bet dOng sin dm mOt cong ty con du,qc mua trong
Cam kat Ilan quan den viac chuyen nhuqng mOt ph6n tea nha Vincom Be Tiiau A&B
VA° ngay 31 thang 7 nom 2006, Tdp doan d5 chuyen nhuvng mOt phan tai san thuOc tea nha Vincom City Towers cho mOt d8i tac doanh nghiep. Theo Hqp dthng chuyen nhuvng neu tren, Tdp down cling cam ket chuyen giao cdc bet Ong sin deu tu' sau cho di6i tfic doanh nghiep nay vao ngay 20 thang 7 nom 2052: (i) Quyen ser hCru % khu vy'c thuang mai (dr tang 1 clan tang 6 t6a nha Vincom City Towers ("Tee nha") kh8ng bao g6m khu le tan va khu thang may tang 1 c6 den tich la 160m2); va
Quyen se' hew 31,156% tang hem B1, B2 dm tOa nha.
Cam kat vol Uy ban nhan dan thanh ph6 Ha Nul ("UBND thenh ph6 Ha Ni')o
Theo Quyet djnh s6 1853/QD-UBND ngay 22 thang 4 nom 2011 ban hanh b&i UBND thanh ph6 Ha Nei, C8ng ty Sai Dong c6 trach nhiem hoin tra 18 dit s6 G4-HH16 (co dien tich 43.542 m2) va 18 dit G4-NT (CO den tich u'&c tinh khoing 5.293 m2) thac Dkr an Vinhomes Riverside cho UBND thanh ph6 HA NOi xay dkrng tneyng mAu gido.
Cam k6t Theo hqp Cf6ng ho trq lai suet cho khech mua can 1;0 tai Du, an Vinhomes Royal City
CEng ty Hoang Gia de 14, ket mOt s6 th6a than ba (3) ben vdri cdc khach hang mua can hO tai Dv, an Vinhomes Royal City va mOt s6 ngan hang cho cdc khdch mua can hO nay vay de thanh town tier' mua can hO. Theo th6a than nay:
(i) Ngan hang se cho khich hang mua can hO vay de thanh town ten mua can hi) tai Dv, an Vinhomes Royal City; va
(ii) Trong trutyng hqp khach hang mua can hO tai Dkr an Vinhomes Royal City vi phom dieu khoin trong hqp drug tin dyng Cid 4, veri ngan hang, ngan hang c6 the you cau Cong ty Hoang gia mua lai can hO vo'i gid t6i thieu bang 80% gid trj khan tien khach hang da thanh town theo ten dO cho CEng ty Hoang Gia.
Cam keit lien quan den chuung trinh dich Vy quer, ly va cho thug Wet thy,
Cong ty Vinpearl Phu QuOc, C8ng ty Vinpearl Nha Trang va Cong ty Vinpearl Da Ning de cung cap cdc dich vy quan 159 va cho thus biet thy, cho khach hang mua biet thy,. Theo d6, trong Ong 10 nom dau tien ke tir ngdy biet thy, duvc ban giao, khach hang du,qc dam bdo phin thu nhdp Ibn han giCra:
(i) 8%/ rift den 10%/ rift tinh tren gia trj chuyen nhuvng cela biet thy, (ii) 85% tren phan lqi nhudn than hang nom tir viec cho thus lai cdc biet thy, nay cho ben the, ba
49
T*p doan Vingroup — C6ng ty CP
BO9a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO'A NIEN DO (tiep theo) 04 IV nam 2016
33. THONG TIN THEO BO PHAN
De phyc vy myc djch quart Kt, Tap doan duvc t6 chuic thanh cac b6 phan kinh doanh dkra ten loai hinh • Kinh doanh chuyen nhuvng bat Ong san: bao g8m hoot Clang chuyen nhuvng cac hang myc xay dy,ng de ban tai cac di" an bat Ong san cua Tap doan cung nht.r cac host Clang dau tu, bat Ong san khic; • Kinh doanh cho thus bat Ong san dau tu, va cung cap cac djch vy lien quan: bao g8m cung cap djch vu cho thus van phong, trung tam thu'o'ng mai va cung cap cac djch V1,1 lien quan tai cac bat dOng san dau tu, cua Tap doan;
• Kinh doanh djch vy khach san du lich, vui choi gidi trl va cac dich vy lien quan: bao g8m cung cap djch VI,Inha hang, khdch san va cac djch vy lien quan tai cac khach san 0 khu nghi du'&ng cua Tap doan;
• Kinh doanh djch vy banh vian va cac djch vy lien quan: bao g6m cung cap dich vu kham, chCra banh va cac djch vy lien quan khac tai ha th6ng banh vian Vinmec;
• Kinh doanh dich vu giao dyc va cac dich vu lien quan: bao g6m cung cap dich vy giao dyc va cac dich vu lien quan tai ha thong truierng hoc Vinshool va VinAcademy cua Tap doan;
• Kinh doanh djch vu ban le: bao g6m cung cap djch vu ban le, sieu thj;
• Cac host clang kinh doanh khac: bao g6m n8ng nghiep, dich vu bao 0, kinh doanh g6 va mOt s6 dich vy khac.
50
Tap down Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DO (ti6p theo) Qu9 IV nam 2016
33. THONG TIN THEO BO PHAN theo)
ThOng tin doanh thu, Iqi nhuan va mOt s6 tai san va cong nq cua phan theo ITnh Arc kinh doanh cua Tap (loan tai ngay 31 thang 12 nam 2016 va cho nam 2016 nhu' sau:
Dan vi tinh:VND
Kinh doanh cho thud
Kinh doanh ckch vu
Kinh doanh tech
bat do:Mg san d4u tv
khach sail du Ijch, Kinh doanh *17 vu vu gido duc va
Kinh doanh chuyen VS cac etch Kt lien vui Choi giai tif va
berth vier) va cac ctic Kinh doanh dick vu Host clOng kinh doanh
nhvong bet Bring san quan cic cfich vu lien quan
dich vu hen quan (rich Ks lien quan ben IS ichisc Dieu chhih va loai
Toing Ong Doanh thu Doanh thu cho ben thin ba 38.011.878.851.539 3.279.959.499.969 4.723.379.845.227 1.092.565.847.858 716.945.326.813 8.931.464.357.470 1.785.339.561.334 58.541.533.290.210
Doanh thu giCra gig b6 Phan (1) 1.157.947.412.970 604.047.105.961 19.522.698.400 6.451.431.838.795 7.726.256.973.147 (15.959.206.029.273) T6ng doanh thu than 38.011.878.851.539 4.437.906.912.939 5.327.428.951.188 1.112.088.546.258 718.945.328.813 16.382.898.198.285 9.511.598.534.481 (16.959.208.029.273) 58.841.533.290.210
K6t qui hoqt deng kinh doanh Khau hao TSCD (bao g6m lqi the thizang mail 890.990.438.455 684.334.856.860 686.139.004.361 244.668.100.457 2.415.666.299 635.914.124.238 167.711.543.081 3.312.173.733.751 Phan duqc hvbrig tez Iqi nhuin cua c6ng ty hen lc& 33.852.809.888 835.148.432 (11.599.836.920) 50.888.055 23.139.009.455
Thu nhip/(16) trtrirc thus theo be phin (2) 9.221.478.657.723 1.959.947.311.748 (1.018.242.636.752) (336.152.342.866) 111.021.007.306 (3.423.583.432.744) (326.309.780.893) (53.332.974.608) 8.134.825.708.914
TM sin
iptiu to vao ding ty lien k6t 572.402.043.444 47.654.104.725 1.108.290.585.011 1.728.346.733.180 Chi phi vein tang tong kif 27.918.137.433.916 4.421.291.134.769 4.396.665.988.001 1.431.005.280.173 729.628.019.991 1.426.809.810.087 1.217.454.437.826 41.540.992.104.763
T6ng til sin (3) 104.078.077.931.824 27.145.921.286.701 16.698.576.869.962 3.996.611.383.260 488.389.755.314 11.183.074.058.887 4.737.326.340.447 11.501.606.480.704 179.805.584.107.079
Tong nr, Phil tri (4) 74.337.166.318.719 1.470.654.482.880 5.436.429.063.737 394.484.317.514 432.685.758.272 3.035.519.233.820 3.398.806.845.289 46.718.719.511.941 135.224.284.332.172
51
Tap doan Vingroup — Cong ty CP B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DO (tiep theo) Qu9 IV nam 2016
33. THONG TIN THEO BO PHAN (tiep theo)
1. Doanh thu nQi bQ duvc loai trir khi lap bao cdo tai chfnh hqp nhat. 2. Lqi nhuan cua tirng bO phan khong bao gem doanh thu tai chinh, chi phf tai chinh, thu nhap khac, chi phi
khac. 3. Tai san dm King bQ phan kh6ng bao g6m lqi the thuvng mai, tai san thue thu nhap hoan Iai, cac khoin
dau tty ngan hpn, cac khodn cho vay ngan han cac khodn dau dai han khdc, cac khodn cho vay dai han, Iai vay phdi thu, thue gift trj gia tang di.rqc khau tar, thue va cac khodn phdi thu Nha mem vi nhCrng tai san nay duvc qua!' 19 tap trung.
4. Nq phai trd theo bQ phan khong bao g6m cac khodn vay chju lai dai han, trai phieu chuyen doi, thue phdi trd Nha, cac khodn vay ngen han, cac khodn chi phi iai vay phai tit va thue thu nhap hoan Iai phai trd vi nhCrng khodn nq phdi trd nay &Km qudn 19 tap trung.
Tap doan theo d6i ket qua hoat dOng mOt cach rieng biat cho tirng bO phan kinh doanh cho mix dfch ra guy& djnh phan b6 ngu6n Ii,rc va danh gid ket qui hoat dOng. Ket qui hoat dOng cua tirng bO phan di.rqc danh gia dkra tren la' 16 va duvc xac djnh mOt cach nhat Tian WA lai 16 dm Tap (loan tren bdo cdo tai chinh hqp nhat giCra nien Q. Tuy nhien, host dOng tai chinh dm Tap doan (bao g6m chi phf tai chinh vá doanh thu tai chInh) dt.rac theo d6i tren ca s& tap trung va khong phan b6 cho tirng ITnh vi,rc kinh doanh.
Gib dp dung cho cac giao djch giCra cac 60 phan duvc xac djnh tren ca s& thoa thuan hop dung Wang ti,r nhir giao djch v&i cac ben thin ba. Doanh thu, chi phi vá ket qud kinh doanh cua cac bO phan bao g6m cac giao djch giCra cac bQ phan. Cdc giao djch nay dirqc loai trir khi lap bdo cao tai chinh hqp nhat giCra nien dO.
34. PHAN LOAI LAI DO' LIEU TU'O'NG ONG
S6 lieu so sanh la so lieu cua rift tai chinh ket thOc ngay 31 thdrig 12 nam 2015 da duvc C6ng ty THNH Ernst & Young Viet Nam (EY) kiem town. SO lieu nay da di.rqc phan loai lai cho phu hqp de so sanh vai so lieu nam nay.
35. CAC Slf KICN PHAT SINH SAU NGAY KET THCIC KY KE TOAN
Kh6ng c6 cac si,r kien nao khdc phat sinh sau ngay ket thLic k9 ke town co drih hus&ng tong you hoec c6 the gay anh hu'&ng tong you den hoat dOng cua Tap doan va kat qua hoat dOng kinh doanh hqp nhot cua Tap doan.
Ngo Nguyet Hang Ngirtri lap
Nguyen Thj Thu Hien Ka todn truftg
Du, hi Mai Hoa Tong Giam d6c
Ngay 2 thang 2 nam 2017
Tip loan Vingroup —Cong ty CP
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO'A NIEN DO (tiep theo) Qui, IV ham 2016
PHI WC 1— ca CAU To cm:1'c TAI NGAY 31 THANG 12 NAM 2016
Ti le bait' auv4( Tv /4 /of Ich Tru th chlnh
99,28%
99,28%
100,00%
99,93%
100,00%
99,93%
99,93%
97,85%
STT Ten Ono
1 COng ty CO phan Vincom Retail 100,00%
2 COng ty TNHH Vincom Retail MiOn Nam 100,00%
3 COng ty TNHH Vincom Retail Mian Bac
Cong ty C6 phan Esau to va PhAt Wen 06 thi Su6i Hoa
C6ng ty c6 phan dau to An Phong
COng ty TNHH MTV Thucmg mgi Esau to va Phat than Th61 flai
Vinhomes 1 COng ty TNHH Kinh doanh Bat dOng san
100,00%
Gong ty TNHH Kinh doanh Bat ElOng San 8
100,00% Vinhomes 2
COng ty TNHH Quail Xay dung Vincom 9
100,00% 1
COng ty TNHH Quan Xay dung Vincom 10
100,00% 3
C8ng ty TNHH Quan ly Xay dung Vincom 6
COng ty CO phan Esau hr va PhAt then Dia 6c Thanh ph6 Hoang Gia
S6 7 Dirdeng Bing Lang 1, Khu DO thi Sinh thai Vinhomes Riverside, phuteng Viet Hung, quen Long Bien, TP HA NOi 72 L6 ThAnh TOn va 45A Ly Tu Phtremg B4n Nghg, Q1, TPHCM S6 72A, Nguy6n Trai, Phtitmg Thvong Dinh, Quen Thanh Xuan, TP HA NOi Km1 + 200, fluting Tran Hung 0go, P. Su6i Hoa, Thanh ph6 Bac Ninh, Tinh Bac Ninh 3 WON 3/2, phtrong 11, Quen 10, Thanh ph6 HO Chi Minh, Viet Nam 72 Le ThAnh ton vg 45A Ly Tu Trgng, PhtrOng B6n Nghg, Q1, TPHCM S6 7 Dutyng Bang Lang 1, Khu 06 thi Sinh thai Vinhomes Riverside, phtrOmg Viet Hung, quen Long Bien, TP HA NOi S6 7 Outing Bang Lang 1, Khu DO thi Sinh thai Vinhomes Riverside, phtreIng Viet Hung, quen Long Bien, TP HA NOi S6 7 fluting Bang Lang 1, Khu 06 thi Sinh thai Vinhomes Riverside, phtreng Viet Hung, quen Long Bien, TP HA NOi SO 7 Outing Bang Lang 1, Khu DO thi Sinh thai Vinhomes Riverside, phtrong Viet Hung, quen Long Bien, TP HA NOi SO 7 fluting Bang Lang 1, Khu DO thi Sinh thai Vinhomes Riverside, phutIng Viet Hung, quen Long Bien, TP HA NOi S6 72A, Nguyen Trai, Phutmg Thuqng Dinh, Quen Thanh Xuan, TP HA NOi
Host dens chlnh
[Au tu, xay dung va kinh doanh bat dOng san
Cho thug met bang ban le
Cho thug met bang ban le
Esau ttr, xay dung va kinh doanh bat dOng san
Cho thug met bang ban le
Esau ttr, xay dung va kinh doanh bat dOng san
Kinh doanh bat dOng san
Kinh doanh bat dOng san
Xay dung nha va c.gc cong trinh ky thuet dan dung Hoe Ong kien trtic va hr van ky thuet Xay dung nha va dic °Ong trinh ky thuet dan dung Hoe dOng kiOn triic va to An kg thuet
Hogt dOng kiOn trtic va to An kg thuet
Elk ttr, xay dung va kinh doanh bat Ong san
99,28%
97,12%
99,28%
100,00%
4
5
6
7
100,00%
97,83%
100,00%
100,00%
11
12
100,00%
97,85%
53
TOp doan Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO'A MEN DO (tiep theo)
Quir IV nOm 2016
PHI) Luc 1— ca cAu TO CHUG TN NGAY 31 THANG 12 NAM 2016
au T.In Ono Av
13
14
Cong ty C6 phan Dau ttr Xay dung Tan Lien Phat
20 74,00%
21 99,00%
22 Gang ty TNHH Metropolis HA NOI 100,00%
23 Cong ty C6 phOn sach Viet Nam 65,33%
COng ty TNHH Dew to va Phat then 24
100,00% Thanh ph6 Hoang Gia
25 Cdng ty c6 phan dO thj du lich Can Cie, 97,15%
1 /6 lai Ich Tru serchintz
S6 458 Ph6 Minh Khai, phtrang \firth Tuy, quOn Hai BA Trung, TP HA NOi S6 7 &rang Bang Lang 1, Khu DO thi Sinh thai Vinhomes Riverside, phvang Viet Hung, quAn Long Bien, TP HA NOi S6191 BA Trieu, phverng Le DO Hanh, quAn Hai BA Trung, Ha NOi S6 72 L6 Thanh TOn, phutmg Bin Nghe, quAn 1, TP.HCM 233 Nguyen Trai, Phtrang Thtrang Dinh, QuAn Thanh Xuan, TP HA NOi 148 Dutnig Gang VO, Phutrng Gang VO, QuAn Ba Dinh, TP HA NOi S6 72 16 Thanh TOn, phverng Bin Nghe, quAn 1, TP.HCM
S6 72 L6 Thdnh TOn, phtrerng Bin Nghe, quAn 1, thanh ph6 HO Chi Minh, Viet Nam
S6 7 DO LO Thang Long, phtrang MO Tri, QuAn Nam Ti, Liem, Thanh ph6 HA NOi
LO dat HH, dutrng Pham Hung, phtrerng MO Tri, quAn Nam Ter Liem, HA NOi S6 44 ph6 Trang Tian, Phvang Trang Tian, QuAn Hoan Kiem, Thanh ph6 HA NOi, Viet Nam S6 7 Dtrang Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phvang Viet Hung, quOn Long Bien, TP HA NOi S6 72 L6 Thanh TOn, phtrang Ben Nghe, quAn 1, TP. HO Chi Minh
T916 bitiu quoit
98,90%
94,00%
Host dOna chinh
ohu kr, xay dung va kinh doanh bat dOng sin
Diu ttr, xay di,rng va kinh doanh bat dOng sin
Dau ttr, xay dung IA kinh doanh bat dOng sin
Dau ttr, xay dung IA kinh doanh bat Ong sin
Dau tv, xay ching va kinh doanh bat dOng sin
Dau tv, xay dung va kinh doanh bat dOng san
DOu tu, xay dung va kinh doanh bat dOng san
Dau tv, xay dung va kinh doanh bat dOng sin
eau tv, xay dung 0 kinh doanh bat dOng sin
DOu kr, xay dung va kinh doanh bat Ong san
Xuat ban sach
Kinh doanh bat dOng sin
Dau tv, xay dung va kinh doanh bat dOng san
Cdng ty CO phan Phat triOn Dd thj Nam HA NOi
C6ng ty CO phan Dau ttr va Phat triOn DO thj Sai DOng
15 COng ty CO phan Bat dOng sin Xavinco 96,44%
16 80,00%
18 83,32%
17 74,00%
19 100,00%
Cong ty TNHH Xalivico
C6ng ty CO phan Trung tam HOi cha Trien lam Viet Nam Cong ty c6 phhn du to kinh doanh va phat triOn dO thj NgOi Sao Phvang Nam
Cdrig ty TNHH kinh doanh thtrang mai dich vu Hoa Mai
COng ty c6 phan Phat triOn the thao va gidi tri MA Tri
98,90%
94,00%
96,42%
79,77%
71,35%
83,32%
99,99%
74,00%
99,93%
50,07%
65,33%
100,00%
77,49%
54
Cong ty c6 phhn dhu to djch vu Thtrong Mai thAnh ph6 H6 Chi Minh
C6ng ty TNHH phat Wan cong vien trung tem
Tv 14 bi4u auy4t
100,00%
63,15%
100,00% 28
TOn congtv
26 CC:mg ty CP Nang Ltromg Hai Linh
27
29 COng ty CP Dhu hr & Phat trian Sinh Thai 100,00%
Cong Ty TNHH Cohu Tu, Va Phat Trien 06 Thj Gia Lam
Cong ty TNHH Kinh doanh Bat dOng san Phu Gia
C6ng ty CP by van dau to 0 du to Viet Nam
Cong ty C6 phhn Dhu tu, Kinh doanh Bat dOng san Thing Long
34 Cong ty C6 phhn Vinpearl
30
31
32
33
85,00%
9&00%
50,00%
63,00%
100,00%
35 Cong ty CP Dhu Tv Thtrcmg mai Vinpearl 100,00%
36 COng ty TNHH Quin Ijr Vinpearl 100,00%
37 Cong ty TNHH Vinpearl Nha Trang 100,00%
Tip Boon Vingroup — Cong ty CP
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO'A NIEN EX) (tiap theo) Qujg IV nam 2016
PHI) LI,IC 1— ca CAU To cHirc TAI NGAY 31 THANG 12 NAM 2016
Ti le !al lch
99,79%
63,15%
94,00%
98,67%
83,87%
96,70%
49,33%
63,00%
90,50%
90,50%
90,50%
90,50%
Tru so, chfnh
throng Nguyen Binh Khiem, phterng Bong Hai 2, quan Hai An, thanh ph6 HAi Phong
72 Le Thanh Tan - Phtremg Ben Nghe - Quan 1 - TP H6 Chi Minh P900, Tang 9, T6a nha IPH, S6 241 Xuan They - Phiyerng Djch Vong Hau - Quan Chu Giay - HA NOi S6 191, ph6 BA Trieu, Phut:mg Le Dai Hanh, Quan Hai BA Trung, Thanh ph6 Ha NOi, Viet Nam S6 7 &Ring Bing Ling 1, Khu dO thi sinh thai Vinhomes Rivers - Phtrtrng Viet King - Quan Long Bien - Ha NOi 63 ph6 Hang GA - Phut:mg Hang B6 - Quan Hoan Kern - Ha NOj S6191, ph6 Ba Trieu, Phuting Le Dai Hanh, Ouan Hai BA Tnyng, ThAnh ph6 HA Nei, Viet Nam 13 Hai BA Trtrng,Phterng Trang Tien, Q. Hoan Kern, TP Ha NOi Dio Hon Tre, phterng Vinh Nguyen, TP. Nha Trang, tinh Khanh Hoa S6 7 &ging Bang Lang 1, Khu 06 thj Sinh thai Vinhomes Riverside, pinking Viet Hung, quan Long Bien, TP HA NOi S6 7 Otrerng Bang Ling 1, Khu 06 thl Sinh thai Vinhomes Riverside, phtrtmg Viet
quan Long Bien, TP HA NOi DA° Hon Tre, Phutmg \firth Nguyen, Thanh ph6 Nha Trang, Tinh Khanh Hem, Viet Nam
Host Clang chfnh
flhu t Li% Ay dung va kinh doanh bat dOng san
Dhu ttr, x9y di,rng va kinh doanh bat dOng san
flau kr, xay diyng va kinh doanh bat dOng san
Dhu by, xay dung va kinh doanh bat dOng san
Dhu kr, xay dung va kinh doanh bat Ong san
Elk kr, Ay Ong va kinh doanh bat dOng san
Dhu tu, xay chyng va kinh doanh bet Ong sari
Dhu ttr, xay ding va kinh doanh bat ding sin
Day kr, xay dung va kinh doanh djch vu nha hang, khach san
Dhu ttr, "Ay chyng va kinh doanh bat dOng sin
Cung cap djch vu to van quan ty, mOi deu gia bat dQng sin, gang be tour du Itch, djch vu ngan ngay
Dhu tu, Ay ding va kinh doanh djch vy nha hang, khach san
55
TOp down Vingroup — C8ng ty CP
THUYET MINH BAO CAO TAI CHiNH HQ'P NHAT GICFA NIEN DQ (tiep theo)
Quy IV ham 2016
PHI) Luc 1- Ca cAu TO mit TAI NGAY 31 THANG 12 NAM 2016
Ti IA bitju 1V Id M Ich Tru so, chInh toyLiti
100,00% 90,50%
IE Mr; (Jong t/
38 COng ty TNHH MTV Vinpearl DA Nang
39 COng ty TNHH MTV Vinpearl HOi An
40 Cong ty CA phan Vinpearl Quy Nhan
41 C8ng ty TNHH Future Property Invest
42
43
44 Cting ty TNHH Vinpearl Bai Dei
45 COng ty TNHH Oki by Cam Ranh
46
47
48 Cong ty TNHH Vinpearl Ho Long
49 Cong ty TNHH Vinpearl Can Tha
50 Cong ty C6 Phan Vinpearliand
C6ng ty TNHH Dau tu' Kinh doanh Thtrang mai BFF Cting ty CA phan Dich Vu Thtrang Mai TAng Him Vincommerce
Duting Tr rang Sa, Phtrtmg HOa Hai, quen Ng0 Hanh San, TP. Da Nang KhAi Phtrtrc Hai, phi:I:mg Ctia Dai, TP. HOi An, tinh Quang Nam Khu Du Ijch Vinpearl Quy Nhan, Khu Kinh to Nhan HOi, than Hai Giang, Xa Nhan Hdi, Quy Nhan, Binh Djnh Wong Tnreing Sa, Phutmg HOa Hai, quen Ngu Hanh San, TP. Da Nang S6 72 Ld Thanh T6n, plurtmg 134n Nghe, quen 1, TP.HCM 58 dutmg Tay HA, phtreeng Quang An, quen Tay HA, Tp. Ha NOi 17A Bach Bang, Phtrtrng Phtrtrc Tien, Nha Trang, Khdnh HOa 16 Mac Dinh Chi, Pinking Phtrik Tien, Nha Trang, Khdnh HOa Odo HOn Tre, phLrong With Nguyen, TP Nha Trang, tinh Khdnh HOa S6 42/2 DAng Nai, Phirtmg Phtrerc Hdi, Thdnh ph6 Nha Trang, Khdnh Hoa Elio Rau, Phirtmg Bai Chdy, Thanh ph6 Ha Long, Tinh Quang Ninh, Viet Nam 209, dtrerng 30/4 - Phtr6ng Xuan Khdnh -
Quen Ninh Kieu - Can Tha DA° Hon Tre, Phu'Ong Vinh Nguyen, Thanh ph6 Nha Trang, Tinh Khdnh HOa, Viet Nam SA 72 Le Thdnh Ton, phirerng Ban Nghe, quen 1, TP.HCM S6 72 Le Thdnh Ton, phu'&ng 134n Nghe, quen 1, TP.HCM
Hoat dorm chinh
Dhu tV, xay di,rng va kinh doanh dich vu nha hang, khdch san Dau tu', xay ckrng va kinh doanh dich vu nha hang, kWh san
Cung cap djch vu du ljth sinh thdi va cdc Ioai hinh du Ich khdc
Dau hr, xay dtrng va kinh doanh djch vu nha hang, kWh san
Dau hr, xay dirg va kinh doanh bat dOng san
Dau hr, xay thing va kinh doanh djch vu nha hang, khdch san Dau ttr, xay dung va kinh doanh djch vu nha hang, khdch san Dau tu', xay dung va kinh doanh dich vu nha hang, khdch san Dau kr, xay dung va kinh doanh dich vu nha hang, khdch san Dau ttr, xay citing va kinh doanh dich vu nha hang, khdch san eau ttr, xay dung va kinh doanh djch vu nha hang, khdch san Dau hr, xay dung va kinh doanh djch vu nha hang, khdch san
Cung cap djch vu ()Mg vien vui chai va tong vien theo chu da
Ban la trong cdc dra hang chuyen doanh
Ban le trong cdc dra hang chuyen doanh
100,00% 90,50%
98,00% 88,69%
100,00% 90,50%
90,00% 84,93%
70,00% 63,35%
90,00% 81,45%
90,00% 81,45%
83,63% 75,69%
90,00% 81,45%
100,00% 90,50%
100,00% 90,50%
100,00% 98,86%
86,96% 86,94%
56,44% 50,07%
Cting ty TNHH Bat dOng san Tay Tang Long Cong ty TNHH Khdch san va Du Itch Tay H6 View
Cting ty C6 phan Du Ijch Hon MOt
C8ng ty TNHH Dau tu' va Phat then Hon Tre
51
52
56
Tap &an Vingroup — Cong ty CP
THUYET MINH BAO CAO TAI CHINH HOP NHAT GOA NIEN DO (tiap theo) Qui IV nem 2016
PHI) WC 1— ca cAu To cm-7c TAI NGAY 31 THANG 12 NAM 2016
90,00%
56 100,00%
57 COng ty TNHH Djch vu Bao ve Vincom 100,00%
Cling ty TNHH Dau ttr San xuat Phat than 58
100,00% NOng nghiep Vineco
Cling ty TNHH Dau he San xuht Phat hien 59
89,02% NOng nghiep Vineco-Tam Oao
Cling ty TNHH NOng nghiep Bang Nai — 60
77,50% VinEco
61 64,00%
511 Ten ceng ty
53
54
55 Cling ty TNHH MTV Vinschool
Cling ty TNHH Giao duc va Dao tao VinAcademy
Cling ty TNHH NOng Nghiap VINECO SAGRI Cling ty C6 phan Du lich va They san Van Phat
Tv le loi lch Tru sb chlnh
S6 7 Outing Bang Lang 1, Khu DO thi Sinh 98,91% thdi Vinhomes Riverside, phtraing Viet
Hung, quen Long Bien, TP Ha NOi 99,50% s6 458, Ph6 Minh Khai, Phtrang Vfnh Tuy,
Quen hail3aTnrng, TP Ha NOi S6 7 Outmg Bang Lang 1, Khu DO thi Sinh
100,00% thai Vinhomes Riverside, phtriang Viet Hung, quen Long Bien, TP Ha NOi S6 7 Estrarng Bang Lang 1, Khu DO thi Sinh
99,93% thai Vinhomes Riverside, phtramg Viet Hung, wan Long Bien, TP Ha NOi S6 7 Dutrng Bang Lang 1, Khu DO thi Sinh
100,00% thai Vinhomes Riverside, phtrang Viet Hung, quen Long Bien, TP Ha NOi S6 7 Outmg Bing Lang 1, Khu DO thj Sinh
99,67% thai Vinhomes Riverside, phtramg Viet Hung, quen Long Bien, TP Ha Nai
88,73% Than Ca Quan, TT Gia Khanh, huyen Binh Xuyen, Tinh Vinh Phtic, Viet Nam Km13, Qu6c LO 51, hp Long Khanh 3, Xa
77,24% Tam Phubc, Thanh Ph6 Bien HOa, Tinh Bang Nai.
63,7934) 38 Pham Van COi, Xa Pham Van COi, Huyen CO Chi, TPHCM Than Dung Xa Oa Chais, Huyen Lac Dtrang, Tinh Lam D6ng, Viet Nam
Host (Iona chinh
Ban le tai cac trung tam thtrang mai hoec cira hang ben Ich
Cung cap cac dich vu benh vin
Cung cep dich vu giao duc
Cung cap djch vu gilt° duc
Kinh doanh djch vu bao ve
San xu4t va kinh doanh cac san phem nOng nghiep
San xuat va kinh doanh cac san phim nOng nghiep
San xuat va kinh doanh cac san phem nOng nghiep
San xuat va kinh doanh cac san pham nOng nghiep Ban butin nhien lieu ran, king, khl va cac san pham lien quan
T9 14 bidu auyek
99,00%
100,00%
100,00%
Cling ty TNHH IGnh doanh Thtrong mai va Djch vu VinDS
Cling ty C6 phhn Benh vien Da khoa Qu6c to Vinmec
62 89,70%
57
Tap doan Vingroup — C6ng ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DO (tiep theo)
PHV LVC 2 — GIAI TRINH BIEN BONG KET QUA KINH DOANH SO V(71 IC? TRLFOC <Theo thong ta1 55/201511T-8TC ngdy 6/10/2015>
PL CHI TIED Quy IV nam 2016 Quy IV nam 2015 Chanh Itch
Dan vi tinh: VND
Nam 2016
01 T6ng doanh thu 23.922.923.974.788 14.352.689.293.858 9.570.234.680.930 66,68% 58.597.576.826.755 02 Cac khan giant trir 36.554.714.505 (18.574.148.772) 55.128.863.277 -296,80% 56.043.536.545 10 Doanh thu than 23.886.369.260.283 14.371.263.442.630 9.515.105.817.653 66,21% 58.541.533.290.210
11 Gia vbn hang ban 16.546.283.840.284 9.760.444.677.785 6.785.839.162.499 69,52% 40.580.173.911.431 20 Lqi nhan gQp 7.340.085.419.999 4.610.818.764.845 2.729.266.655.154 59,19% 17.961.359.378.779
21 Doanh thu tai chinh 3.186.869.059.607 446.239.997.104 2.740.629.062.503 614,16% 6.576.246.598.828 22 Chi phi tai chinh 3.045.227.953.774 907.417.976.067 2.137.809.977.707 235,59% 5.466.682.940.804 23 - Trong 66: Chi phl151 vay 1.778.185.740.328 755.484.432.507 1.022.701.307.821 135,37% 4.354.517.710.854 24 Phan im(I6) trong tong ty lien k6t 3.346.786.703 10.312.519.391 (6.965.732.688) -67,55% 23.139.009.455 25 Chi phi ban hang 3.115.756.152.190 1.435.383.520.208 1.680.372.631.982 117,07% 6.756.893.710.064 26 Chi phi quan 19 doanh nghip 2.567.709.707.809 1.313.449.124.222 1.254.260.583.587 95,49% 5.781.966.354.047
30 Lqi nhuan than 1.801.607.452.536 1.411.120.660.843 390.486.791.693 27,67% 6.555.201.982.147
31 Thu nhap khac 115.578.699.377 141.121.321.533 (25.542.622.156) -18,10% 338.095.085.201 32 Chi phi khac 339.264.169.533 524.582.593.064 (185.318.423.531) -35,33% 758.471.358.434 40 Lqi nhuan khic (223.685.470.156) (383.461.271.531) 159.775.801.375 -41,67% (420.376.273.233)
50 Lqi nhuan Viten thu6 1.577.921.982.380 1.027.659.389.312 550.262.593.068 53,55% 6.134.825.708.914
51 CP tha TNDN hien hanh 1.234.722.481.092 558.106.286.341 676.616.194.751 121,23% 2.748.834.516.591 52 Chi phi/(thu nhap) tha TNDN hoan lai (67.296.201.239) (33.814.560.694) (33.481.640.545) 99,02% (118.572.365.373)
60 Lqi nhuan sau thu6 410.495.702.527 503.367.663.665 (92.871.961.138) -18,45% 692.663.094.499 61 LN sau tnu4 cua CD cty ma (165.265.416.640) 243.408.679.865 (408.674.096.505) -167,90% 717.243.190.312 62 LN sau tha ctia CD th.s8 575.761.119.167 259.958.983.800 315.802.135.367 121,48% (24.580.095.813)
70 Lai ca ban tren c6 phieu 724 636 724 Giai With nguyan nhan ban (rang trong hub/1g hqp KQKD gi0a hai kjr bao cao bi6n slang tir 10% tar Ian
- Doanh thu guy 4 tang 66% so vai ding k9 nam ngoai dat (Vac tir viec tang doanh thu dia tat ca cac thtrang hieu Vinhomes, Vincom Retail, Vinpearl, Vinmec, VinMart, va VinPro. Gid von hang ban tang twang Ong vai doanh thu. - Thu nhap tai chinh tang so vitti ding k9 nam ngoai chit you do thu nhap tir host dOng dau hr. Chi phi tai chinh tang so vai cOng k9 nam ngoai chi) yOu 16 tit hoot Ong dau hr. - Chi phi ban hang tang chit yOu do vic phat triOn he thong si6u thj va dra hang ban 16. Chi phi quan 19 doanh nghiep tang chi] you do chi phi tit thin.
Vinpearl Land, Vinschool,
do tang chi phi lai vay va
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TOp loan Vingroup — Cong ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN Ex) Map theo)
PHI, LI)C 3: CAC CHI TIEU TAI CHINH CO' BAN
Chi Viet' Dan vi tinh Ky nay Ky trirerc
Co, ciu tali sin Tai san dai han / Tong tai san % 60.7% 53.5% Tai san ngan han / TOng tai san % 39.3% 46.5%
Ca cu nguin vin Nq phai tra / Tong nguon von % 75.2% 74.2% Nq vay / T6ng nguon von (*) % 22.0% 25.4% Nq than / Tong ngu6n von (*) % 12.7% 11.7% Ngu6n vein chic se, hat' / Tong nguon von % 24.8% 25.8% Lqi ich cua co Clang thigu so / Tong ngu6n von % 10.1% 9.9%
Kha !Wig thanh toin Kha nang thanh toan nhanh Lan 0.40 0.61 Kha nang thanh town hien hanh Lan 0.73 1.04
Ty suit Ici nhu4n Lqi nhan sau thue / Tong tai san % 1.95% 1.0% Lqi nhun sau tha / Doanh thu than % 6.0% 4.4% Lqi nhan sau tha / NguOn von chu et hCru % 7.9% 4.0%
(*) Nq vay la toan 130 nq vay Nan han va dai han ctia cac ngan hang va to chac, nq than = nq vay - tier) va tu'ong &rang ben - dau tu' nom gift den ngay Ciao han- cho vay
Nay 2 thang 2 nam 2017
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