Tap loan Vingroup — Cong ty CP
BAo cAo TAI CHINH RING
QM( IV NAM 2016
TO 'loan Vingroup — C6ng ty CP
MVC Lyc Trang
ThOng tin Chung 1-2
Bao cao dm Ban Giam Q6c 3
Bang can Mi k6 toan rieng 4 - 6
Bao cao kat qua host Ong kinh doanh rieng 7
Bao cao Iu'u chuyen tien to rieng 8 - 9
Thu* minh bao cao tai chinh riang 10 - 45
Phu luc:
Ca cat' tó chirc tai ngay 31 thang 12 nam 2016 46 - 50
Gidi trinh Nan dOng kat qua kinh doanh so %di kjf truac 51
Cac chi se) tai chinh 52
TOp loan Vingroup - C6ng ty CP
THONG TIN CHUNG
CONG TY
-rep (loan Vingroup - C6ng ty CP ("Cong ty") IA mOt cong ty cO phan duvc thanh lep tai Viet Nam theo Giay chOng nhen Bang k9 kinh doanh s6 0103001016 do SO' Ka hoach va Dau tu, thanh ph6 HA NOi cap vao ngay 3 thang 5 nam 2002 va du,qc cap Iai Giey chirng nhen Bang k9 kinh doanh s6 0101245486 vacs ngay 12 thang 5 nam 2010. C6ng ty sau d6 nhen duvc cac Giay chOng nhen Bang k9 kinh doanh siza di v61 Ian On nhat IA Ian th0, 62 du,qc cap ngay 01 thang 11 nam 2016.
C6 phieu cua C6ng ty da duvc chfnh thin giao djch tai Se, Giao djch Ch0,ng khoan thanh ph6 H6 Chf Minh Ice ter ngay 19 thang 9 nam 2007 theo Quyet djnh s6 106/Q1D-TTGDHCM do Giam d6c S6' Giao djch Chang khoan thanh ph6 H6 Chf Minh ky ngay 7 thang 9 nam 2007.
Hoat dOng chfnh cua Cong ty trong ky IA deu tu, xay cluing va kinh doanh bet dOng sin; tien hanh cac hoat Ong huy dOng von, dau tu, Op von; va cung cap cac djch vy hanh chfnh van phong tong hop.
C6ng ty CO try sde chfnh tai s6 7, dulYng Bang Lang 1, khu do thj sinh thai Vinhomes Riverside, phuteng Viet quen Long Bien, thanh ph6 HA N0i, Viet Nam. COng ty co mOt chi nhanh c6 dja chi tai so 72, ph6 Le
Thanh T6n va 45A, ph6 L9 Ty' Trong, phireyng Ben Nghe, quen 1, thAnh ph6 H6 Chf Minh, Viet Nam.
HOI BONG QUAN TRI
Cac thanh vier! HQi &mg Quin trj trong ky va vao ngay lep bao cao nay nhu, sau:
Ong Pham Nhet Vuvng Ong Le Khac Hiep BA Pham ThOy Hang Ba Pham Thu Huang BA Nguyen Dieu Linh BA VG Tuyet Hang Ong Ling Chung Yee Roy BA Mai Huang NOi Ong Marc Villiers Townsend Ong Joseph Raymond Gagnon
BAN KIEM SOAT
Chu tjch Ph6 chu tjch Phb ch0 tjch Ph6 chi) tjch Ph6 ch0 tjch Ph6 chu tjch Thanh vien Thanh vien Thanh viers Thanh vien
Mien nhiem ngay 22 thang 4 nam 2016
Cac thanh vien Ban kiem soat trong k9 va vac) ngay lep bac) cao nay nhu, sau:
Ong Nguyen The Anh
True:mg ban Ong Dinh Ngoc Lan Thanh vien
BA DO Thj Hong Van Thanh vier'
BA Nguyen Thj Van Trinh
Thanh vien
TOp doan Vingroup - Cong ty CP
THONG TIN CHUNG (tiep theo)
BAN GIAM Dec
Cac thanh vien Ban Gam d6c trong ky va vac) ngay lap bao cao nay nhu' sau:
BA Du,cvng Thj Mai Hoa
BA Mai Hirang NOi
Ong Pham Van Khu,ang
BA Nguyen Dieu Linh
Ong Bang Thanh Thal/
BA V0 Tuyet Hang
BA Nguyen Thj Dju
BA Duceng Thi Hoan
Tong Gam d6c
Ph6 Tong Giam d6c
Ph6 Tong Giam d6c
Ph6 Tong Gift d6c
Ph6 Tong Gam dc
Ph() Tong Gam d6c
Ph() Tong Gam CI&
Ph6 Tong Giam d6c
Mien nhiem ngay 29 thang 8 nam 2016
Mien nhiem ngay 29 thang 8 rift 2016
Mien nhiem ngay 29 thang 8 nam 2016
B6 nhiem ngay 29 thang 8 nam 2016
NGU'o'l DAI DIEN THEO PHAP LUAT
Ngu,61 dai dien theo phap luat cOa Cling ty trong ky va vao ngay lap bao cao nay la BA Du,ceng Thi Mai Hoa.
2
iam dec<---
TOp doan Vingroup - Cong ty CP
BAO cAo CUA BAN GIAM DOC
Ban Gam Ci6c Tap doan Vingroup - Cong ty CP ("Cong ty") trinh bay bao cao nay va bao cao tai chinh rieng dm C6ng ty cho Qu9 IV nam 2016.
TRACH NHIeM CUA BAN GIAM DOC obi v#51 BAO cAo TAI CHINN RING
Ban Gam d6c chju trach nhiem dam bao bao cao tai chinh rieng cho *rig giai doan tai chInh phan anh trung thvc va tiqp 19 tlnh hlnh tai chfnh rieng, ket qua host dOng kinh doanh rieng va tinh hlnh lull chuyen ten to rieng cua C6ng ty. Trong qua trinh lap bao cao tai chInh rieng nay, Ban Giam doc can phai:
►Iva chon cac chinh such ke toan thfch WI) va ap dung cac chinh sach nay mOt cach nhat quan;
►thvc hien cac danh gift va vac tfnh mOt cach haply va than tong;
►riei.i r6 cac chan mvc Ice toan ap dung cho C6ng ty co dvqc tuan thii hay kh6ng va tit ca nhCrng sai Itch tong you so vai nhCrng chan mvc nay da dvac trinh bay va gidi thfch trong bao cao tai chinh rieng; IA
►lap bao cao tai chfnh rieng ten ca sa nguyen tic host dOng lien tyc trir twang hap khong the cho ring C6ng ty se tier) tyc host dOng.
Ban Gam do chiu trach nhiem dam bao viec cac só such ke toan thfch hap dvqc Iu'u gi0, de phan anh tinh hinh tai chfnh rieng cua C6ng ty, vai min dO chinh xac hap 19, tai bet k9 thai diem nao va dam bao rang cac se) such Ice toan tuan thu vdri he thong ke toan a duac ap dung. Ban Giam MSc cling chiu trach nhiem ye viec quan I9 cac tai sun cua C6ng ty va do do phai thvc hien cac bien phap thfch hap de ngan chin va phut hien cac hanh vi gian Ian va nhOng vi pham khac.
Ban Giam doc cam kit da tuan tht) nhOng yeu cau neu tren trong viec lap bao cao tai chInh rieng cho Qu9 IV nam 2016.
LONG B6 CUA BAN GIAM DOC
Theo 9 kien dm Ban Giam doc, bao cao tai chInh rieng ken, theo phan anh trung thy'c va hap I9 tlnh hinh tai chInh rieng dm Cong ty vao ngay 31 thang 12 nam 2016, kit qua host dOng kinh doanh rieng va tinh hinh Ivu chuyen ben to rieng cho giai doan tai chInh kit thilc dung ngay, phil hap %di cac Chan mvc ke toan Viet Nam, Cho dO ke toan doanh nghiep Viet Nam va cac quy djnh phap I9 CO lien quan den viec lap va trinh bay bao cao tai chInh den
Ha WI, Viet Nam Ngay 02 thang 02 nam 2017
3
Tap doan Vingroup — Cong ty CP
BO1a-DN
BANG CAN 001 KE TOAN RIENG Ngay 31 thang 12 nam 2016
Dan vi Unh: VND IN s6
TAI SAN Thu*
minh S6 cu6i V S6 Cf6u ky
100 A. TAI SAN NGAN HAN 26,848,016,267,156 24,238,821,543,284
110 I. Tien va cdc khodn twang throng thin 4 1,498,131,290,996 1,071,293,410,389 111 1. Tien 1,462,530,957,171 571,293,410,389 112 2. Cac khodn twang dvang tien 35,600,333,825 500,000,000,000
120 II. Dhu tu, MI chInh nan hpn 13,372,452,000 2,142,032,490,611 121 1. ChOng khoan kinh doanh 5.1 32,369,112,000 32,369,112,000 122 2. Dv phong gidm gia chirng khoan
kinh doanh (18,996,660,000) (14,958,000,000) 123 3. DAL' tu, ',Am giCr den ngay dao han - 2,124,621,378,611
130 III. Cdc khan ph& thu ngAn hpn 15,326,623,805,679 16,585,572,752,924 131 1. Phil thu ngAn han dm khach hang 6 815,876,430,120 382,140,126,031 132 2. Tra trvac cho ngvai ban ngen han 515,334,735,744 132,228,960,187 135 3. Phdi thu ye cho vay ngAn han 7 11,407,131,797,015 12,496,760,202,648 136 4. Phdi thu ngen han khac 8 2,619,394,632,971 3,675,967,076,428 137 5. Dv phong phai thu ngAn han kh6 MN (31,113,790,171) (101,523,612,370)
140 IV. Hang ton kho 9 5,021,202,164,942 730,548,865,044 141 1. Hang ton kho 5,021,202,164,942 730,548,865,044
150 V. TN san twin hpn khdc 4,988,686,553,539 3,709,374,024,316 151 1. Chi phi trd tuft ngen han 10 106,946,728,064 13,394,986,624 152 2. Thue GTGT duvc kheu tit 157,785,220,724 35,767,944,964 153 3. Thue va cac khodn khac phdi thu
Nha nirbc - 2,923,154,643 155 4. Tai san ngen han khac 11 4,723,954,604,750 3,657,287,938,085
4
"1-4 'loan Vingroup — C6ng ty CP
BO1a-DN
BANG CAN DOI KE TOAN RING (tiep theo) Ngdy 31 thang 12 nam 2016
Dan vi tInh: VND ma s6 TAI SAN
Thuyet mink So cuoi ki So du V
200 B. TAI SAN DAI HAN 55,783,455,584,796 54,082,083,973,729
210 L Cac khoan ph& thu dal hpn 2,849,560,540,000 11,135,844,306,667 215 1. Phii thu ye cho vay dai hen 7 2,729,370,400,000 11,135,841,666,667 216 2. Phii thu dai hen khac 8 120,190,140,000 2,640,000
220 IL Tal san ciS djnh 12 224,377,279,124 214,091,787,205 221 1. TN san có djnh hCru hinh 205,775,165,344 194,042,685,458 222 Nguyen gia 298,505,269,512 253,059,710,604 223 Gia trj hao mon lug Ice (92,730,104,168) (59,017,025,146) 227 2. TA' san có djnh vb hlnh 18,602,113,780 20,049,101,747 228 Nguyen gid 41,638,580,909 35,150,011,380 229 Gia trj hao mon lug Ice (23,036,467,129) (15,100,909,633)
230 Ill. 134t CIOng san dhu tu, 13 1,727,150,050,091 82,735,895,923 231 1. Nguyen gift 1,740,841,614,251 87,706,085,875 232 2. Gia trj hao mon lug Ice (13,691,564,160) (4,970,189,952)
240 IV. Tel san de, dang dal hpn 14 3,262,458,341,781 2,805,541,943,578 242 1. Chi phi Ay du,ng co' ban d& dang 3,262,458,341,781 2,805,541,943,578
250 V. IDhu OW chlnh dal hpn 47,655,507,543,773 38,275,539,416,775 251 1. Ddu tu' vao cong ty con 15.1 46,106,922,943,969 34,479,034,583,248 252 2. Dail tu' vao cong ty lien doanh, lien
ket 15.2 - 1,482,214,318,182
253 3. Wu tu' Op von vao dan vj khac 15.3 1,584,777,500,000 2,314,290,515,345 254 4 Dy' phong ddu tu, tai chinh dai han (56,192,900,196) - 255 5 Dail tu' nom giCr den ngay dao han 5.2 20,000,000,000 -
260 VI. MI san dal hpn khac 64,401,830,027 1,568,330,623,581 261 1. Chi phf tra trutic dai hen 10 61,545,841,274 67,515,682,870 262 2. TN san thue thu nhdp hodn lei 2,855,988,753 814,940,711 268 3. Tai san dai hen khac 11 - 1,500,000,000,000
270 TONG CQNG TAI SAN 82,631,471,851,951 78,320,905,517,013
5
Tap loan Vingroup — C6ng ty CP BO1a-DN
BANG CAN Doi KE TOAN RING (tiep theo)
Ngay 31 thang 12 nam 2016
Dan vi tlnh: VND Ma 86
NGUON VON Thu*
minh SO cuOi kk SO du k$'
300 C. NQ' PHAI TRA 41,716,746,931,044 41,069,956,307,068
310 I. Ny ngen h?n 19,900,331,012,558 20,129,324,462,839 311 1. Phai tra nveri ban ngen han 710,033,117,990 136,288,096,579 312 2. Ngutei mua tra tien trverc ngen han 1,401,829,924,191 28,358,671,263 313 3. Thue va cac khoan phai Op Nha
nutec 16
62,327,211,828 9,352,323,347 314 4. Phdi tra ngirdri lao dOng 17,317,928,422 14,600,225,361 315 5. Chi phf phai tra ngen han 17 1,669,256,258,051 764,864,295,381 318 6. Doanh thu chu'a thkrc hien ngen han 9,808,000,104 26,643,140,910 319 7. Phai tra ngan han khac 18 3,230,056,058,846 5,047,407,477,029 320 8. Vay va nq thug tai chfnh ngen han 19.1 12,799,702,513,126 14,101,810,232,969
330 II. N9, clal kin 21,816,415,918,486 20,940,631,844,229 338 1. Vay va Kt thud tai chfnh dai han 19.2 21,816,415,918,486 18,558,230,083,647 339 2. Trai phi& chuyen d6i 20 - 2,382,401,760,582
400 D. VON CHU SO' HCrU 40,914,724,920,907 37,250,949,209,945
410 L I/6n chu so, hem 21 40,914,724,920,907 37,250,949,209,945 411 1. Von Op dm chi.' s& hCru 26,377,079,540,000 18,681,880,870,000
411a - CO phieu ph8 thong CO guy& bleu quy et 26,377,079,540,000 18,681,880,870,000
412 2. Thang du, von c6 phan 13,920,405,048,299 17,279,282,355,761 420 3. Qu9 khac thuOc von chi' s& hCru 31,000,000,000 26,000,000,000 421 4. Lqi nhuan sau thue chu'a phan ph6i 586,240,332,608 1,263,785,984,184
421a - Lqi nhuan sau thug chu'a phan phoi lOy ke den cuOi ky truck 94,895,396,911 6,467,923,866
421b - Lqi nhuan sau thue chu'a phan phoi k9 nay 491,344,935,697 1,257,318,060,318
440 TONG CQNG NGUON VON 82,631,471,851,951 78,320,905,517,013
Ng6 Thj Huy& Ngireri lap
Ngay 02 thang 02 nam 2017
Nguyen Thj Thu Hien Ke Wan truing
Duang Thj Mai Hoa Tong Giam doc
6
TOp (loan Vingroup — Cong ty CP BAO CAO KET QUA HOAT BONG KINH DOANH IV NAM 2016
B02a-DN
Ma so
CHT TIED Thuyet mink
Quk IV - 2016 Quj, IV - 2015 Nam 2016 Nam 2015
01 1. Doanh thu bin hang va cung cep dich vy 22.1 1,806,850,262,770 350,929,389,732 3,773,351,633,549 976,176,934,312 02 2. Cac khoin giam trio doanh thu 22.1 . _ - -
10 3. Doanh thu than a bin hang va cung cep 22.1 dich vy 1,806,850,262,770 350,929,389,732 3,773,351,633,549 976,176,934,312
11 4. Gia von hang ban 23 777,107,054,958 179,868,630,442 2,131,374,123,122 680,168,013,669
20 5. Lqi nhu#n gOp a bin hang va cung cep dich vu 1,029,743,207,812 171,060,759,290 1,641,977,510,427 296,008,920,643
21 6. Doanh thu hoyt Ong di chinh 22.2 451,758,914,821 1,185,059,279,566 3,767,599,143,036 6,130,396,091,173
22 7. Chi phi tai chinh 24 1,244,773,465,848 741,763,808,990 3,536,898,853,168 3,138,965,332,358 23 - Trong Cf6: Chi phi lai vay 1,115,381,163,719 964,113,690,837 3,277,895,770,649 2,643,993,985,025
25 9. Chi phi ban hang 85,118,846,740 2,443,687,308 182,418,641,090 6,781,066,408
26 10. Chi phi quin lif doanh nghi.p 13,335,589,610 90,557,999,607 169,588,486,855 292,956,499,757
30 11. Lqi nhu#n than do hoyt Ong kinh doanh 138,274,220,435 521,354,542,951 1,520,670,672,350 2,987,702,113,293
31 12. Thu nh#p khic 25 5,282,393,067 3,659,355,769 10,878,730,989 7,239,342,958
32 13. Chi phi khac 25 120,800,016 5,009,642,418 5,388,771,472 10,692,386,094
40 14. (L6)/171 nhu#n khic 25 5,161,593,051 (1,350,286,649) 5,489,959,517 (3,453,043,136)
50 15. Tong 17i nhu#n a toan triperc thus 143,435,813,486 520,004,256,302 1,526,160,631,867 2,984,249,070,157
51 16. Chi phi thus TNDN hiOn hinh 26 43,708,266,319 1,656,819,448 67,762,862,196 6,410,849,551
52 17. Thu nhOp thus TNDN hoan lyi 26 (1,569,955,793) (814,940,711) (2,855,988,753) (814,940,711)
60 18. Lqi nhu#n sau thu6 TNDN 101,297,502,960 519,162,377,565 1,461,253,758,424 2,978,653,161,317
Ngb Thi Huyen Ngutei lep
Ngay 02 thang 02 nam 2017
Nguyen Thi Thu Hien Ke toan truling
7
Tap doan Vingroup — Cong ty CP B03a-DN
BAO CAO LUU CHUYEN TIEN Te RIENG cho nam tai chinh kat thuc ngay 31 thang 12 nam 2016
Dan vi tinh: VND
ma .9(3
CHI TIEU Thuyet minh
Cho giai down tai chlnh chin thang At th0c ngdy 31 thdng
12 nam 2016
Cho giai down tai chinh chin thang ket
th0c ngdy 31 thang 12 nam 2015
I. LU'U CHUYEN TIEN TU' HOAT DQNG KINH DOANH
01 Lcri nhu*n tru'oc thug 1,526,160,631,867 2,984,249,070,157 Dieu chinh cho cac khodn:
02 Khau hao va hao mon 52,099,571,104 32,696,324,498 03 Thay di cac khoan dy' phong (10,178,262,003) 16,153,342,918 04 L6/(Lai) chenh tech ty gia (70,793,637,959) 362,536,155,833 05 Lai tit, host dOng dau tu' (3,439,052,872,872) (6,103,340,162,991) 06 Chi phi lai vay 3,277,895,770,649 2,643,993,985,025
08 Loi nhudn tu' hoot ddng kinh doanh tru'&c thay d6i von Iu'u ddng 1,336,131,200,786 (63,711,284,560)
09 Giarn/(tang) cac khodn phai thu (892,138,307,214) 819,292,994,755
10 Giam hang ton kho 719,262,396,676 (708,390,022,860) 11 Tang cac khodn phai tra (khOng ke lai vay
phai tra, thug thu nhgp doanh nghiap phdi nOp) 1,795,181,987,431 1,715,963,156,888
12 Gidm chi phi tra tru'&c (108,017,352,778) 18,728,068,880
13 Giarn chi:mg khoan kinh doanh - 112,322,695,000 14 Tien lai vay era tra (3,356,230,286,758) (2,109,726,467,240)
15 Thug thu nhap doanh nghiap 'la nOp (22,556,242,246) (6,049,617,202)
20 Lu'u chuy6n tin than sir dyng vao hoot Ong kinh doanh (528,366,604,104) (221,570,476,339) II. LU'U CHUYEN TIEN TI.? HOAT DONG DAU
RI
21 Tien chi de mua sgm, xay dung tai san có dinh va cac tai san dai han khac (6,397,652,463,327) (3,386,260,534,939)
22 Tien thu duvc tit, thanh Ijr, nhu'cng ban tai san có djnh va cac tai san dai han khac 247,711,452 95,458,333
23 Tien chi cho vay, mua cac cling cy nq cua clan vj khac (30,330,715,945,178) (30,902,159,877,479)
24 Tien thu h6i cho vay, ban Iai cling cy nq dm dan vj khac 36,016,354,702,501 23,704,297,552,386
25 Tien chi dau tu' g6p von vao dart vj khac (tru, di tien thu ye) (17,124,523,697,592) (18,819,653,168,181)
26 Tien thu hoi dau tu' Op von vao dan vj khac (trii, di ben do dan vj bj thanh Ijr nam giQ') 12,675,311,664,400 15,115,624,780,095
27 Tien thu lai cho vay, có tin va lo,i nhuan duvc chia 4,146,089,228,032 4,078,569,992,922
30 Wm chuy6n tiOn than sir dyng vac host dung diu tug (1,014,888,799,712) (10,209,485,796,863)
8
Tap loan Vingroup — C6ng ty CP B03a-DN
BAO CAO LU'U CHUYEN TIEN -re RIENG (tiep theo) cho nam tai chfnh ket thOc ngay 31 thang 12 nam 2016
Dan vi tinh: VND
s6 ma Thuyet
TIEU mink
Cho giai (loan tai chfnh chin thang keit thUc ngdy 31 thang
12 nam 2016
chfnh chin thang kitCI-11.
Cho giai (loan tai
th0c ngdy 31 thang 12 nam 2015
III. LU'U CHUYEN TIEN TO' HOAT DOG TAI CHINH
33 Tien thu tip di vay 39,062,908,719,774 34,263,738,869,090 34 Tien chi tra na g6c vay (37,092,815,435,351) (24,076,050,742,954)
40 Wu chuy6n tien than tu' hot dOng tai chfnh 1,970,093,284,423 10,187,688,126,136
50 Lu'u chuy6n Oen than trong ky 426,837,880,607 (243,368,147,066)
60 Tin va twang &rang tien du 14 1,071,293,410,389 1,314,658,214,340
61 Anh hu'&ng cua thay di ty' gia h6i doai quy di ngoai to - 3,343,115
70 Tien va twang dm:mg Sim cuoi kS 4 1,498,131,290,996 1,071,293,410,389
Ng6 Thi Huyen Ngirtyi lap
Nguyen Thi Thu Hien ai Hoa Ka town trithng f • rig am d6c
Ngay 02 thang 02 nam 2017
9
Tap doan Vingroup — C6ng ty CP
B09a-DN
THUYET MINH BAO CAO TAI CHINH RIENG Qujt IV nam 2016
1. THONG TIN DOANH NGH1$13
Tep down Vingroup - C6ng ty CP ("Cong ty") IA mOt Ong ty c6 phan duvc thanh 10p tai Viet Nam theo Giay chirrig nh0n dang kjt kinh doanh sO 0103001016 do S& Ke hoach va Deu tu, thanh ph6 HA NOi cap vao ngay 3 thang 5 nam 2002 va duvc cap lai Giay chOng nhOn dang kinh doanh so 0101245486 vao ngay 12 thang 5 nam 2010. C6ng ty sau do nh0n duvc cac Giay chCrng nhOn dang ky kinh doanh sCra d6i vai Ian gan nhat IA Ian thin 62 duvc cap ngay 01 thang 11 nam 2016.
C6 phi& dm Cong ty eta duvc chInh thirc giao djch tai S& Giao djch Chung khoan thanh ph6 HO Chf Minh ke tir ngay 19 thang 9 nam 2007 theo Quyet djnh so 106/QD-TTGDHCM do Giam d6c Set Giao djch ChCzng khoan thanh ph6 HO Chi Minh ky ngay 7 thang 9 nam 2007.
Hoat dQng chInh cua COng ty trong kjf IA dau tu, xay dt,rng va kinh doanh bet dQng san; ten hanh cac hoat dQng huy dQng von, dau tu, Op von; va cung cap cac djch v1,1 hanh chInh van phong tong hap.
C6ng ty co tn,1 so chfnh tai so 7, du'ri'ng Bang Lang 1, khu do thj sinh thai Vinhomes Riverside, phuttng ViOt Hung, quOn Long Bien, thanh ph6 HA NOi, Viet Nam. C6ng ty CO mOt chi nhanh CO dja chi tai so 72, ph6 Le Thanh T6n va 45A, ph6 L9 Ti,r Trong, phtrang Ben Nghe, quOn 1, thanh ph6 H6 Chf Minh, Viet Nam.
Tai ngay 31 thAng 12 nam 2016, Cong ty co 62 cung ty con. Th6ng tin chi fiat ye cac cung ty con va ty le biet quyet, t9 lai Ich cua Cong ty trong cac cung ty con nay duvc trinh bay tai Phy luc 1.
2. ca SO TRINH BAY
2.1 ChuAn myc va Ch6 Ice toan ap dyng
Bao cao tai chInh rieng cue C6ng ty duvc trinh bay bang dung Viet Nam ("VND") phO NY') vai Che dO ke toan doanh nghiep ViOt Nam va cac Chan mktc Ke toan Viet Nam do BO TAi chfnh ban hanh theo:
► Quyet djnh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ye viec ban hanh bon Chan mi,rc Ke toan Viet Nam Mat 1);
► Quyet djnh so 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ye viec ban hanh sau Chan muic Ke toan Viet Nam pat 2);
► Quyet djnh s6 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ye viec ban hanh sau Chan mt,rc Ke toan ViOt Nam (DO 3);
► Quyet djnh so 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ye viec ban hanh sau Chan mix Ke toan Viet Nam (Dat 4); va
► Quyet djnh so 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ye viec ban hanh bon Chan mix Ke toan Viet Nam (flat 5).
Theo do, bao cao tai chfnh rieng duvc trinh bay kern theo va viec sir dung bao cao nay kh6ng danh cho sac d6i twang kh6ng dirac cung cap cac thong tin ye cac tht1 tuc va nguyen tec va thong 10 ke toan tai ViOt Nam va han nCra khOng du,qc chi) djnh trinh bay tlnh hlnh tai chinh, ket qua hoat dQng kinh doanh va Iuu chuyen flan to theo cac nguyen tac va th6ng 10 ke toan duvc chap nhen Ong rai b cac rank va lanh th6 khac ngoai Viet Nam.
10
Cong ty Vingroup — C6ng ty CP
B09a-DN
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Quji IV nom 2016
2. CO SO' TRINH BAY (tiep theo)
2.2 Hinh thirc ke todn ap dyng
Hlnh thirc s6 ke town ap dung duvc dang kjf cua C6ng ty la Nhat kjf chung.
2.3 Men eto ke todn
Hien d6 ke toan ap dung cho viec lap bao cao tai chfnh rieng bat dau tu, ngay 1 thang 1 va ket th0c ngay 31 thang 12.
2.4 Dan vj thin ghi so ke todn
Bao cao tai chfnh Nang duvc lap bang Clan vi ben to cua C6ng ty la VND.
3 TOM TAT CAC CHINH SACH Ke Tom CHU yeu
3.1 Tien tea cdc khodn twang etwang titian
Tien va cac khan twang &rang tien bao g6m tien mOt tai qu9, ben gCri ngan hang, cac khoan deu tu' ngan han c6 thtri han g6c khOng qua ba thang, c6 tfnh thanh khoan cao, c6 kho nang chuyen di de Bang thanh cac luvng ben xac dinh va kh6ng c6 nhieu rui ro trong chuyen d6ithanh tien.
3.2 Hang ton kho
Bat clOng san de ban
Bet ding san dirac mua hoac dirac xay dkrng de ban trong qua trinh host dOng blnh thuitmg cua Cong ty, khong phai de cho thus hoac cher tang gia, duvc ghi nhan IA hang ton kho theo gia thep han giCra gia thanh de du'a moi san phem den vi trf va dieu kien hien tai va gia trj thuen c6 the tht,rc hien &vac.
Gia thanh dm hang ton kho bao g6m: ► Chi phi ben sir dung det va tien thus det;
► Chi phi xay dying tra cho nha thou; ► Chi phi lai vay, chi phi tu, yen, thiet Ice, chi phf san JAI), den VI giai phOng mat bang, phi tu, yen,
thus chuyen nhuvng elk, chi phi quan ly xay cluing chung, va cac chi phf lien quan khac.
Gia trj thuen c6 the thu,c hien duvc la gia ban vac tfnh cua hang ton kho trong dieu kien kinh doanh blnh thu'O'ng, dkra ten gia thj tru,6'ng vao ngay bao cao, tar chi phf u'&c tfnh de hoar) thanh va chi phf ban hang min tfnh.
Gia von dm bet Ong san da ban duvc ghi nhan ten bao cao ket qua hoot dOng kinh doanh rieng dila ten cac chi phi tru,c tiep too thanh bet Ong san d6 va chi phf chung duvc phan b6 tren ca s6' then tIch Wang Crng cua bet dOng san d6.
Hang t6n kho khac
Hang ton kho duvc ghi nhan theo gia thep han giCra gia thanh de du'a moi san phem den vj trf va dieu kien hien tai va gia trj than c6 the tht,rc hien duvc.
Gia trj thuen c6 the thi,rc hien dirac la gia ban irac tfnh dm hang ton kho trong dieu kien kinh doanh blnh thu,&ng tar chi phi u,ac tfnh de hoan thanh va chi phi ban hang vac tfnh.
C6ng ty ap dung phirang phap ke khai thutmg xuyen de hach town hang ton kho, trong d6 gia tri cua hang ton kho duvc xac dinh theo gia von thu,c to theo phirang phap nhap trus&c, xuAt tuft.
11
Tap doan Vingroup — Cong ty CP
B09a-DN
THUYET MINH BAO CAO TAI CHINH RIENG (ti6p theo) Qu9 IV nam 2016
3 TOM TAT CAC CHINH SACH KE TOAN CHU yet., (tiep theo)
3.2 Hang ton kho (tiep theo)
Dtr phOng giam gia hang ton kho
Du, phong cho hang ton kho dvqc trich lap cho phan gia trj du, kien bj ton that do cac khoan suy giam trong gia trj (do gam gia, hu' hang, kern pham chat, 161 thstri v.v.) CO the xay ra doi vbi nguyen vat lieu, thanh pham, hang hoe ton kho thuac quyen sb hCru cOa Cong ty dva ten bang chi:mg hqp ly ve sky suy giam gia trj tai ngby kat thOc ky ke Wan. SO tang hoac giam khaki dv phang gam gia hang tan kho duvc hach Wan vao gia von hang ban trong ky.
3.3 Cac khodn phal thu
Cac khodn phai thu dvqc trinh bay ten bao cao tai chinh rieng theo gia trj ghi cac khodn phdi thu tir khach hang 0 phai thu khac sau khi can tar cac khoin dv phong &Tic lap cho cac khoan phdi thu kh6 dai.
Dv phong nq phdi thu kho doi the hian phan gia trj cua cac khoan phdi thu ma C6ng ty dv kien kh6ng Co kha nang thu h6i tai ngay kat thOc ky ke toan. Tang hoac giam s6 du' tai khodn dv phong duvc hach toan vao chi phi wan ly doanh nghiep trong bao cao tai chinh rieng.
3.4 Tai san co djnh him hinh
Tai san c6 djnh hO,u hinh dvqc the hien theo nguyen gia tar di gia trj hao mon lOy ke.
Nguyen gia tai san c6 djnh bao gam gia mua va nhCrng chi phi CO lien quan tru'c tap den viec du'a tai san vao hoat Clang nhu' dv kien. Cac chi phi mua sam, nang cap va dai mari tai san c6 djnh duvc ghi tang nguyen gia cua tai san 0 chi phi bao trl, sCra chCra du,qc hach toan vao kat qua hoat Clang kinh doanh rieng khi phat sinh.
Khi tai san dvqc ban hay thanh I9, nguyen gia va gia trj hao mon lOy ke dvqc x6a se, 0 cac khodn lai 16 phat sinh do thanh ly tai san dvqc hach toan vao kat qua hoat clang kinh doanh Nang.
3.5 Tai san c6 djnh va hinh
TN san co djnh v6 hinh dvqc ghi nhan theo nguyen gia tar di gia trj hao mon lOy ke. Nguyen gia tai san co djnh v6 hinh bao g6m gib mua va nhCrng chi phi c6 lien quan trvc tiap den viec dva tai san vao sir dung nhu' du, kien.
Cac chi phi nang cap 0 di meri tai san co djnh v6 hlnh dvqc ghi tang nguyen gia cua tai san va cac chi phi khac dvqc hach toan vao kat qua hoat Clang kinh doanh Hang khi phat sinh.
Khi tai san co djnh v6 hinh dvqc ban hay thanh 19, nguyen gia va gia trj hao mon lOy ke dvoic x6a s6 va cac khodn Iei 16 phat sinh do thanh ly tai san dvqc hach toan vao ket qua hoat clang kinh doanh rieng.
12
TOp loan Vingroup — C6ng ty CP B09a-DN
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Qq IV nam 2016
3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiep theo)
3.6 Khgu hao va hao mon
Khau hao va khau tit tai san c6 djnh hCru hlnh va tai san c6 djnh vo hlnh duvc trich theo phirang phap khau hao dieing thing trong suot thol gian hCru dung u'O'c tinh cua cac tai san nhu' sau:
Nha cCra vat kien truc May m6c va thiet bj Phu,ang tien van tai Thiet bj, dung CV quan Phan mem may tinh
38 nam 3- 10 nam 3- 10 nam 3 - 5 nam 3 - 8 nam
3.7 Bit Ong san deu tu,
Bat Ong san deu tu' duvc the hien theo nguyen gia bao g6m ca cac chi phf giao djch lien quan fru, di gia trj hao mon lOy ke.
Cac khoin chi phf lien quan den bet Ong san deu phat sinh sau ghi nhan ban dau duvc hpch toan vao gia trj con lai dm bet dOng san du tu' khi COng ty c6 khi nang thu duvc cac lqi Ich kinh to trong tuvng lai nhieu han mCrc host Ong duvc danh gia ban deu dm bet Ong san deu d6.
Kheu hao Ira khau till, bet dOng san deu tu' duvc trich theo pints:mg phap khan hao &rang thing trong subt thol gian hCru dung u'Oc tinh cCia cac bet dOng san nhu, sau:
Nha dm vat kik truc 30 - 50 nam
Quyen sir dung dat duvc ghi nhan la bet Ong san dau tu, bao g6m guy& sir dung det c6 thol han duvc cap cho C6ng ty nhem myc dfch phat then cac bet dOng san dau tu,. Cac quyen sir dung dat c6 th&i hpn d6 duvc trich khau hao trong suot thoi han du,qc cap phep.
Bet dOng san dau tu' khOng con duvc trinh bay trong bing can di ke toan rieng sau khi da ban hoac sau khi bat dOng san deu tu' da khOng con duvc sir dung va xet they khOng thu duvc lqi fch kinh to trong twang Iii tir viGc thanh ljt bet dOng san deu tu' do. Chenh loch giCra ben thu thuen viec ban tai san vai gia trj con lai dm bet dOng san deu tu, duvc ghi nhan vao kit qui hopt dOng kinh doanh rieng trong kji thanh
Viec chuyen bet dOng san ch0 s& hCru sir dung thanh bet dOng san dau tu' chi khi c6 su thay d8i ye myc dfch sir dung nhu' trudeng hop chu s& hCru chern dirt sill, dung tai san d6 va bet deu cho ben khac thug host Ong hoac khi kit thac giai down xay dung. Viec chuyen kr bet dOng san dau tu' sang bet Ong san chu s& hCru sir dung hay hang ton kho chi khi CO su thay ye muc dfch sir dung nhu' cac trutmg hop ch0 s& hCru bet deu sir dung tai san nay hoac bet deu then khai cho muc dfch ban. Viec chuyen to' bet dOng san deu tu' sang bet dOng san chi.' s& hCru sir dung hoac hang ton kho khOng lam thay nguyen gia hay gia trj con lai cua bet dOng san tai ngay chuyen d6i.
3.8 Chi phi di vay
Chi phf di vay bao g6m lai tien vay va cac chi phf khac phat sinh lien quan truc tiep den cac khoin vay cua doanh nghiOp. Chi phf di vay du,qc hach toan nhu' chi phi phat sinh trong kjf ngopi tar cac khoin duvc yon h6a nhu' theo nOi dung dm (loan tiep theo.
Chi phf di vay lien quan tru'c tiep den viOc mua sam, xay dung hoac hinh thanh mOt tai san CV the can c6 mOt thtli gian du dal a c6 the du'a vao sir dung theo myc dfch djnh buck hoac de ban duvc von h6a vao nguyen gia cua tai san do.
3.9 Chi phi tra truft
Chi phf tra tn.rac bao g6m cac chi phi tra truck ngan han hoac chi phf tra truck dai han ten bang can doi ke toan rieng va duvc phan b6 trong khoing thO'i gian tra tru,ac hoac theri gian cac lqi ich kinh to Wang Crng &Tic tao ra tir cac chi phf nay.
13
TOp doan Vingroup — Cong ty CP B09a-DN
THUYET MINH BAO CAO TAI CH1NH RING (tiep theo) Qujf IV nam 2016
3. TOM TAT CAC CHINH SACH KE TOAN CHO YEU (tiep theo)
3.9 Chi phi tra Ulm* (tiep theo)
Chi phi tra tnrbc dal han bao Om chi phi thug at dai han tra tuft va cac chi phi tra tru,ac khac mang Iai loi Ich kinh to trong khoang thOi gian tren mOt chu kjf kinh doanh th6ng thuteng.
3.10 Cdc khodn dau tug
Odu tu, vao &kg ty con
Cac khan dau tu' vast) cac c6ng ty con ma trong d6 Cong ty nem guy& kiern sat di.rac trinh bay theo phirang phap gia g6c ten bang can di ke tan rieng.
Cac khan phan ph6i Iqi nhuan ma C6ng ty nhan duvc tit st• 191 nhuan 14 ke cua cac Ong ty con sau ngay Cong ty nam quyen kiern sat duvc ghi vac) kat qua hoat dOng kinh doanh rieng cua C6ng ty. Cac khan phan ph6i khac duvc xem nhu, phan thu hoi cua cac khan dau tu, va dirac trir vao gia trj dau tu,.
adu tu, vao Ong ty lien ket
Cac khodn dau tit vao cac c6ng ty lien kat ma trong do C6ng ty c6 anh hu'&ng clang ke duvc trinh bay theo phirang phap gia g6c tren bang can di ke tan rieng.
Cac khoan phan ph6i 191 nhuan tit s6 Iqi nhuan thuan lOy ke cua cac cong ty lien ket sau ngay C6ng ty c6 anh hiving Clang ka duvc phan b6 vac) kat qua hoat dOng kinh doanh trong ky cua C6ng ty. Cac khan phan ph6i khac duvc xem nhu, phan thu h6i cac khan dau tu, va dirac till, vac) gia trj du tie.
Chung khodn kinh doanh va ddu tu, g6p vein vao clan vj khdc
ChOng khan kinh doanh va dau tv goo von vao Clan vi khac duvc ghi nhan theo gia mua dux te.
Dtr phong giam gid tri cac khodn chOng khodn kinh doanh va cac khodn deiu tu, gbp van
Dv, phong duvc lap cho viec gam gia trj cua cac khan chi:mg khan kinh doanh va cac khodn dau ter g6p von vao ngay kat thOc kji ke tan theo twang den cua Th6ng tu, 228/209/TT-BTC do BO Tai chInh ban hanh ngay 7 thang 12 nam 2009 duvc era dOi, b6 sung b&i ThOng tu, 89/2013/TT-BTC do BO Tai chinh ban hanh ngay 28 thang 6 nam 2013. Tang hoac gidm s6 du, tai khan du' phong dirac hach tan vao chi phi tai chfnh trong bao cao ket qua hoat dQng kinh doanh rieng.
Edu tuv ngm gift den ngdy dao flan
Cac khan dau tv nam giCr den ngay Ciao han du,ac ghi nhan theo gia g6c. Sau khi nhan ban dau, cac khoan dau tir nay duvc ghi nhan theo gia trj c6 the thu h6i. Cac khan suy giam gia trj dm khan dau tu, neu phat sinh duvc hach tan vac, chi phi trong ky va Om tit tru,c tiep gia tri dau kr.
3.11 Cac khosin phai tra v6 chi phi trich trutvc Cac khan phdi tra va chi phi trich trirac duvc ghi nhan cho so ten phai tra trong Wang lai lien quan den hang hoa va djch vu da nhan duvc khong phi thuOc vao viec C6ng ty dfi nhan duvc h6a dan cua nha cung cep hay chu,a. Cac khan phai tra nha thau xay dv,ng cho du, an bet dOng san duvc ghi nhan theo Wen ban nghiarn thu khoi luvng giCra hai ben, kh6ng phi thuOc vao viec C6ng ty da nhan dirac hoa elan cua nha cung cep hay chin.
14
Tap doan Vingroup — C6ng ty CP
B09a-DN
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Quy IV nam 2016
3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU theo)
3.12 Try cap ths5i vic pithi tra
Tra cap th6i viec cho nhan vien dirac trich trutic vac) cuoi mai 1(9 bao cao cho toan bO ngu,61 lao dQng da lam viec tai C6ng ty duvc hen 12 thang cho den ngay 31 thang 12 nam 2008 v61 min trich cho mai nam lam viec tinh den ngay 31 thang 12 nam 2008 bang mOt Hire min krang binh quan thang theo Lust Lao dQng, Lust bdo hiem xa hOi va cac van ban huteng den c6 lien quan. MO,c Ikrang binh quan thang de tfnh tra cap th6i viec se &Km dieu chinh vao cuoi mai kS' bdo cao theo min krang binh quan cua sau thang gan nhat tinh den theri diem lap bao cao. Phan tang len trong khoan trich tuft nay se duvc ghi nhan vao bao cao ket qua kinh doanh hang.
Khoan trcy cap th6i viec trich tri.grc nay duvc sir dung de tra to' cap thai viec cho ngt.reri lao dQng khi chum dirt hqp clang lao dQng theo Dieu 48 dm BO luat Lao dQng.
3.13 Cdc khodn dtr pheing
C6ng ty ghi nhan du, phong khi c6 nghTa vu no' hien tai (nghTa vu phap l hoac nghTa vu lien ddei) la kat qua dm mQt skr ki'n dfi xdy ra trong qua khO,. Viec thanh toan nghTa vy na nay c6 the se den den skr Om silt ye nhring lai ich kinh to va COng ty c6 the dira ra dirac mOt vac tinh clang tin calf ye gid trj cua nghTa vu na
Khi C6ng ty cho rang mOt phan hoac toan bO chi phi de thanh toan mQt khodn dkr phong se &rot hoar, lai beri mOt ben thin ba, vi dy nhu' thOng qua hap ding bao hiern, khoan besi hoan nay chi duvc ghi nhan la mOt tai san hang Wet khi viec nhan duvc bai hoar' la On nhir chac chan. Chi phi lien quan den cac khoan du, phong duvc hach toan vac) kat qua host dQng kinh doanh rieng sau khi da trO, di cac khoan bai hoan.
Neu anh Wong ye gid trj theri gian cua tien la tong yeu thi gia trj cua mOt khoan du, phOng can duvc chiet khau ye gia trj hien tai sir dung t9 IQ chiet khau la bile truierc thug va phan anh r6 nhOng rui ro cu the dm khoan na do. Khi gia trj cua khodn du, phong dirac chi& khau, phan tang len theo thOi gian cua khoan phong duvc ghi nhan la chi phi tai chfnh.
3.14 Cdc nghidp vy bAng ngopi
Cac nghiep vu phat sinh bang cac den vj tien te khac veri den vj tien te ke Wan cua C6ng ty dkrqc hach toan theo t9 gia giao djch thkrc to vac) ngay phdt sinh nghiep vy theo nguyen tac sau:
- Nghiep vu lam phat sinh cac khodn phai tra hach toan theo ty gia bdn cua ngan hang thusang mai nai Cong ty kien giao djch.
- Giao djch mua sam tai san hoac cac khoan chi phi duvc thanh toan ngay bang ngoai to (khOng qua cac tai khoan phdi tra) dirqc hach toan theo ty gia mua cua ngan hang tht.rang mai nai C6ng ty thkrc hien thanh toan.
Tai ngay kat thOc 1(9 ke toan, cac khodn muc tien te c6 goc ngoai te duvc danh gia lai theo t9 gia giao djch thkrc to tai ngay cua bang can doi ke toan theo nguyen tac sau:
Cac khoan muc tien to dkrac phan loci la tai san di.rac hach toan theo t9 gid mua cua ngan hang thkrang mai nai Cong ty thirOng xuyen c6 giao dich. Cac khoan muc ben te duvc phan loci la no' phdi tra &vac hach toan theo ty gid bdn cua ngan hang thu'ang mai nai C6ng ty thutrng xuyen c6 giao dich.
Tat ca cac khodn chenh lech ty gia thkrc to phat sinh trong kj'va chenh lech do danh gia lai se, du, tien te c6 goc ngoai te cuoi ky &vac hach toan vao kat qud hoat dQng kinh doanh rieng.
15
TOp down Vingroup — Cong ty CP
B09a-DN
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Quji IV nam 2016
3. TOM TAT CAC CHiNH SACH KE TOAN CHU YEU (bap theo)
3.15 Tral phieu chuyen a& Cac khoan trai phi& chuyen di ma c6 the duvc chuyen di thanh mOt so luvng CO phi& ph6 thong co djnh duvc phan chia thanh rig phai tra tai chinh (cho phan thoa than mang tfnh bet buOc phai chi tra bang hen hoac tai san tai chfnh khac) 0 von chi" set hCru (phan guy& chuyen Cf6i thanh c6 phi& trong mOt thol gian nhat djnh) theo dieu khoan hqp dog. Cac khoin trai phi& chuyen di ma khang Cluvc chuyen d6i thanh mOt so luvng c6 phi& ph6 th6ng co djnh dtivc phan loai la no, phai tra tai chfnh.
3.16 Chi phi phat hanh trai phieu
Chi phf phat hanh trai phi& dircec phan b6 den ph0 hcip vdei kji han trai phi& theo phu'o'ng phap dverng theng 0 ghi nhan vao chi phf tai chfnh hoac von h6a. Tai th61 diem ghi nhan ban dau, chi phi phat hanh trai phi& duvc ghi gam mOnh gia dm trai phieu. Djnh kji, ke toan phan b6 chi phi phat hanh trai phi& bang cach ghi tang gia trj mOnh gia trai phi& va ghi nhan vao chi phf tai chfnh hoac von hem ph0 hop vai viec ghi nhen la' vay phdi tra cCia trai phieu.
3.17 Co phial, quy
Cac cling cu von chi) slr hCru duvc Cong ty mua lai (co phi& quy) duvc ghi nhan theo nguyen gia 0 tri:r vao von chu see hCru. Cong ty kh6ng ghi nhan cac khoin lai/(16) khi mua, ban, phat hanh hoac huy cac Ong cu von chi' ser hCru cua mlnh.
3.18 Phan chia loci nhup
1_91 nhan thuan sau thug thu nhap doanh nghiep c6 the duvc chia cho cac nha du tir sau khi duvc Dai hOi (long co d6ng phe duyet 0 sau khi a trich lep cac quy du, phong theo Dieu le Cong ty va cac quy djnh cua phap lust Viet Nam.
C6ng ty trfch lap cac quy du, phong Ur lqi nhan thuan sau thug thu nhap doanh nghiep cua Cling ty theo de nghj dm HOi clang Quan trj va duvc cac c6 dong phe duyOt tai dai hOi dong c6 dOng thutrng nien.
3.19 Ghi nhp doanh thu
Doanh thu duvc ghi nhan khi C6ng ty c6 khd nang nhan duvc cac loi Ich kinh to c6 the xac djnh duvc mOt cach chac chart. Doanh thu duvc xac djnh theo gia trj hop 19 cua cac khoin a thu hoac se thu dircrc sau khi tar di cac khoan chi& khau thu'o'ng mai, gam gia hang ban va hang ban bj tra lai.
Cac dieu kien ghi nhan cy the sau day cling phdi duvc dap Ong khi ghi nhan doanh thu:
Doanh thu chuyein nhvong tsgt dung san
Doanh thu chuyen nhuvng bet dOng san duvc ghi nhan khi phan Ian cac riai ro va loi ich gen lien vai guy& s& hCru bet Ong san duvc chuyen giao cho ngutri mua.
16
TOp doan Vingroup — C6ng ty CP
B09a-DN
THUYET MINH BAO CAO TAI CHiNH RING Op theo) Qu9 IV nam 2016
3. TOM TAT CAC CHINH SACH KE TOAN CHO Yell (tiep theo)
3.19 Ghi nhipn doanh thu (tiep theo)
Doanh thu cho thud bat ding san
Doanh thu cho thue bat ding san dt.rqc ghi nhan ten bao cao kit qui host ding kinh doanh theo phirang phap diriteng that-1g du'a ten theri han cua hqp &rig thue.
Doanh thu ter ban hang hOa
Doanh thu tir ban hang hoa duiqc ghi nhan khi cac rui ro tong yeu va cac quyen so' hCru hang h6a da dim chuyan sang nguti mua, thuteng la trung v6i viec chuyan giao hang h6a.
Doanh thu cung cap djch vv
Doanh thu cung cep djch Vkiduiqc ghi nhan khi cac djch vy dirqc cung cep cho khach hang.
Thu nh$p ter hopt Ong kinh doanh cherng khoanichuyan nturring v6n
Thu nhap tip host dOng kinh doanh chimg khoan va chuyan nhirqng von duvc xac Binh la phan chenh loch giCra gia ban va gia von chaing khoan. Thu nhap nay duvc ghi nhan vao ngay phat sinh giao dich, tin la khi hqp ding chuyan nhuvng duvc thcrc hien.
Tien lai
Doanh thu dirqc ghi nhan khi tier' lai phat sinh ten ca ser don tfch (c6 UM den lqi tt:rc ma tai san dem lai) tit khi kha nang thu hal ben lai kh6ng chic chart.
C6 tem
CO tin duvc ghi nhan la doanh thu khi quyen lqi duvc nhan co tin ctla Cong ty vol ttr cach la nha du tu, dirqc xac djnh.
3.20 Thue
Thue thu nhap hiOn hanh
Tai san thug thu nhap va thue thu nhap phai nip cho nam hien hat-1h va cac nam trutec dirqc xac djnh beng so ten du, kian phai nip cho (hoac dirqc thu h6i tit') ca quan thug, dtire ten cac min thug suet va cac lust thug c6 hieu Ikrc den ngay kat th0c nien dO ka toan.
Thue thu nhap hien hanh dirqc ghi nhan vao kit qui host ding kinh doanh ngoai trip trtre.rng hqp thue thu nhap phat sinh lien quan den mOt khoan myc dirqc ghi thing vao von chO sb hCru, trong trtrerng hqp nay, thue thu nhap hien hanh cling duiqc ghi nhan truic tiep vao von ch0 sa hCru.
Cong ty chi dityqc IDO trip cac tai san thue thu nhap hien hanh va thue thu nhap hien hanh phai tra khi Cong ty CO quyen hqp phap dirqc bit trip giCra tai san thue thu nhap hien hanh veri thug thu nhap hien hanh phai nOp va doanh nghiep dcr djnh thanh toan thue thu nhap hien hanh phai tra 0 tai san thug thu nhap hien hanh tan ca sde thuan.
Thue thu nhap hoan Isi
Thue thu nhap hoan Isi duvc xac djnh cho cac khoan chenh loch tam theri tai ngay kit th0c 1(9 ka toan nam giCra ca so' tfnh thug thu nhap cua cac tai san va nq phai tra va gia trj ghi so cua chung cho myc dfch lap bao cao tai chfnh rieng.
Thue thu nhap hoan lai phai tra &Km ghi nhan cho tat ca cac khoan chenh loch tam theri chju thue, ngoai trip:
17
I I TOp loan Vingroup —Cong ty CP
B09a-DN
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Qujf IV nam 2016
3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiep theo)
3.20 Thire (tiep theo)
► Thug thu nhap hoan Iai phii tra phat sinh tip ghi nhOn ban du dm mOt tai san hay ncy phdi tra tip mOt giao djch ma giao djch nay kh6ng c6 anh hirerng dgn Iqi nhu$n kg toan hoic 191 nhuin tfnh thug thu nhip (hoic 16 tfnh thug) tai thtri diem phat sinh giao djch;
• Cac chenh loch tam theri chju thug On lien v61 cac khoan du to vac) cong ty con, cong ty lien kgt va cac khoan von gap lien doanh khi CO kha nang kigm scat thdri gian hoan nh$p khodn chenh lenh tam theri va chgc chin khoan chenh lech tam thdri se kh6ng dircyc hoan nh$p trong timing lai co the du, down.
Tai san thug thu nhip hoan Iai cdn &roc ghi nhOn cho tit ca cac chenh Itch tam theri duct khgu tar, gia trj duvc khgu tar chuygn sang cac nam sau cua cac khoan 16 tfnh thug va cac khoan t.ru dai thug chLra sir dung, khi chic chin trong Wang Iai se co 191 nhuOn tfnh thug de sir dung nherng chenh Itch tam theri duvc khgu trip, cac khoan 16 tfnh thug va cac iru dai thug chtra sir dung nay, ngoai tar:
► Tai san thug hoan Jai phat sinh tip ghi nh$n ban du dm mOt tai san hoic ncy phai tra tip mOt giao djch ma giao djch nay khong co anh hutrng den Icei nhudn kg toan hoic Iqi nhuOn tfnh thug thu nh$p (hoic 16 tfnh thug) tai theri digm phat sinh giao djch;
► 061 vol cac chenh loch tam thdri duvc khgu tar phat sinh tip cac khoan diu to vac cac tong ty con, cong ty lien kgt va cac khodn von g6p lien doanh, tai san thug thu nh$p hoan Iai duvc ghi nh$n khi chic chin la chenh lenh tam thdri se duvc hoan nh$p trong Wang Iai c6 the du, loan duvc va c6 Ice' nhu$n chju thug de sir dung duvc khoin chenh loch tam thoi Cf6.
Gift trj ghi s6 cua tai san thug thu nh$p doanh nghiep hoan Iai phai duvc xem xet lai vao ngay kgt thOc 1(9 kg toan va phai giam gift trj ghi s6 cua tai san thug thu nh$p hoan Iai den min bao dim chic chin co du Iqi nhu$n tfnh thug cho phep Iqi fch cua mOt phin hoic toan bO tai san thug thu nh$p hoan lai diro'c sir dung. Cac tai san thug thu nhOp doanh nghiep hoan !pi chu,a ghi nhan truck day duvc xem xet Iai vao ngay kgt thiic 1(9 kg toan va duvc ghi nh$n khi chic chin c6 du Iqi nhuin tfnh thug dg CO the sir dung cac tai san thug thu nh$p hoan lai chira ghi nhOn nay.
Tai san thug thu nh$p hoan !pi va thug thu nhOp hoan lai phdi tra duvc xac dinh theo thug suet diy tfnh se ap dung cho nien CIO tai chfnh khi tai san duvc thu hoi hay no phdi tra duvc thanh toan, diya tren cac min thug suit va lu$t thug c6 hieu vao ngay kgt thim 1(9 kg toan.
Thug thu nh$p hoan Iai duvc ghi nh$n vac kgt qua host dOng kinh doanh ngoai tar trirerng hop thug thu nhip phat sinh lien quan den mOt khodn muc duvc ghi thing vac von chu er heru, trong trirerng hop nay, thug thu nhap hoan lai cling duvc ghi nhOn tru'c tiep vac von chu s& hem.
COng ty chi duvc 1)0 trer cac tai san thug thu nhip hoan lai va thug thu nhip hoan Iai phai tra khi doanh nghiep co quyen hcyp phap ducyc 1)0 tar giCra tai san thug thu nh$p hien hanh v61 thug thu nh$p hien hanh phai nOp va cac tai san thug thu nhOp hoan lai va thug thu nh$p hoan Iai phai tra lien quan UM thug thu nh$p doanh nghiep duvc quan 19 VA cling mOt ca quan thug:
► 061 v61 cling mOt dun vj chju thug; hoic
► COng ty du, djnh thanh toan thug thu nh$p hien hanh phai tra va tai san thug thu nh$p hien hanh tren co, see thudn ho$c thu h6i tai san d8ng thoi v6,1 viac thanh toan no, phdi tra trong *rig kjr twang lai khi cac khodn tong yeu dm thug thu nhip hoan lai phai tra hoic tai san thug thu nh$p hoan 'pi duvc thanh Wan hoic thu h6i.
1# loan Vingroup — COng ty CP
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Qu9 IV nam 2016
4 TIEN VA CAC KHOAN TU'aNG DU'aNG TIEN
B09a-DN
Dan vi tinh: VND S6 cu6i ki S6 du k$'
Tien mat 639,753,275 157,631,730 Tien girl ngan hang 1,461,891,203,896 571,135,778,659 Cac khodn twang &rang tier" 35,600,333,825 500,000,000,000
TONG CQNG 1,498,131,290,996 1,071,293,410,389
Cac khodn Wang &rang ben tai ngay 31 thang 12 nam 2016 la khodn tien girl co k9 han mOt thang vOi lai su6t 4,3%/nam.
19
- Trai phi& TONG CQNG
GiS g6c
20,000,000,000
Gia trj ghi s6
20,000,000,000
Gia trj ghi s6 Gia g6c
20,000,000,000 20,000,000,000
"rOp loan Vingroup — Cong ty CP THUYET MINH BAO CAO TAI CHINH RIENG theo) Quy IV nam 2016
B09a-DN
5. DAU TU' TAI CHINH NGAN HAN
5.1 Chirng khoin kinh doanh Dan vi tinh: VND
S6 cu6i
s6 du ki
Gia g6c
Gia trj hap 11, Di, phOng
Gia g6c Gia trj hap 13"/ phOng
- Co phi& niem yet 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) CO phi& Tong Cong ty Phan bOn va Hoa chet Deu khi;
5.2 Diu tu, nAm giiv d6n ngay dao hen 5.2.1 Ngin han
S6 cu6i Dan vi VND
S6 du lost
Gia g6c
Gia trj ghi s6
Gia g6c
Gia trj ghi s6
- Tien gizi ngan hang (i) - Cac khoin ben girl dal han den han thu hoi
- Chirng chi tien girl
TONG CQNG
239,000,000,000
497,621,378,611
1,388,000,000,000 2,124,621,378,611
239,000,000,000
497,621,378,611
1,388,000,000,000
2,124,621,378,611
5.2.2 Dal Ilan Dan vj tInh: VND
S6 cu6i kjr
S6 du kk
20
Tap doan Vingroup — C6ng ty CP
B09a-DN
THUYET MINH BAO CAO TAI CHINH RIENG theo) Quy IV nam 2016
6. PHAI THU TIP KHACH HANG Dan vi tinh: VND
S6 cu6i kj, S6 diu ky Ngin hen: Phdi thu ter chuyen nhuvng bat Ong san 223,715,714,426 4,758,036,054 Phai thu ter cho thus bat dOng san dau tu, va cung cap dich vu lien quan 28,408,278,592 16,117,468,318 Phdi thu phi dich vklquan Iy va thirang hieu ter cac ben lien quan 563,752,437,102 267,815,623,415 Phdi thu ter chuyen nhi.rorig cac khan dau 93,448,998,244
TONG CQNG 815,876,430,120 382,140,126,031
7. PHAI THU VE CHO VAY Dan vi tinh: VND
SO cu6i icy s6 dau ky
Ngin hen:
Cac khan cho khach hang vay den han thu h6i 987,111,564,022 Cac khodn cho vay cac tac doanh nghiep 1,583,077,886,534 83,077,886,534 Cac khodn cho vay cac ben lien quan (Thuyet minh s6 27) 9,824,053,910,481 11,426,570,752,092
TONG CQNG 11,407,131,797,015 12,496,760,202,648
Dal hen: Khan cho d6i tac doanh nghiep vay 55,000,000,000 55,000,000,000 Cac khan cho cac ben lien quan vay 2,674,370,400,000 11,080,841,666,667
TONG CQNG 2,729,370,400,000 11,135,841,666,667
8. PHAI THU KHAC
Dan vi ttnh: VND
S6 cu6i ki S6 du ki
Ngin hen: Lai phdi thu ter cho vay va ten gCri 1,185,778,045,730 1,415,355,192,675 Phdi thu ye c6 tCrc va Iqi nhuen dirqc chia ter cac cling ty con 939,964,899,900 Phdi thu lai khodn det CQC cho hqp dong hqp tac dau
1,035,000,000,000 1,050,000,000,000 ttr
Phdi thu ter det coc tier' dat dkr an tiern nang 120,000,000,000
Phdi thu khac 278,616,587,241 270,646,983,853
TONG CQNG 2,619,394,632,971 3,675,967,076,428
DM hen: Ky quy, ky cuvc dal han 120,190,140,000 2,640,000
TONG CQNG 120,190,140,000 2,640,000
21
Tap down Vingroup — Cong ty CP B09a-DN
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Quy IV narn 2016
9. HANG TON KHO
I
I
S6 cu6i k$' Dan vi tinh: VND
S6 du k$'
Bet dOng san de ban Bang xay dvng 5,021,202,164,942 730,548,865,044
TONG CQNG 5,021,202,164,942 730,548,865,044 Dkr phong gam gia hang ton kho Gia trj thuin ctia hang t6n kho 5,021,202,164,942 730,548,865,044
10. CHI PHI TRA TRU'O'C Dan vi tinh: VND
SO cu6i SO du kjt
Ngin hpn: Chi phf ban quyen phan mem 7,557,454,520 7,325,983,760
Thue thu nhap doanh nghiep tam nOp 12,976,433,497
Chi phf ban hang lien quan den cac can hO chu'a ban giao
73,440,265,060 3,920,546,757
Chi phf bac) lanh trai phi& tra tuft 7,177,432,390
Chi phi tra truck ngen han khac 5,795,142,597 2,148,456,107
TONG CQNG 106,946,728,064 13,394,986,624
Dal hen:
Lcyi the thiyang mai 34,461,802,024
Chi phi cung cap dich vy quart Ij( van phong tra tru,6c 9,808,000,104 26,621,714,568
Chi phi thud det tra tru,c9c 47,302,743,958
Chi phi tra tru,O'c dai hpn khac 4,435,097,212 6,432,166,278
TONG CQNG 61,545,841,274 67,515,682,870
11. TAI SAN NGAN HAN VA DAI HAN KHAC
Day la cac khoan dat CQC cho myc dich phat then cac dty an tiem nang hoac nhan chuyen nhuvng c6 phan trong cac dan vi khac. S6 du, tai san ngan han va dai han khac tai ngay 31 thang 12 nam 2016 nhu' sau:
Ngin hen: Dot cqc cho myc dich dau tu,
S6 cu6i
4,723,954,604,750
Dan vi tinh: VND S6 du kj'
3,657,287,938,085
TONG CQNG 4,723,954,604,750 3,657,287,938,085
Dai hen:
CQC cho myc dich deu tu, 1,500,000,000,000
TONG CQNG 1,500,000,000,000
22
Tap cloan Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHINH RIENG theo)
B09a-DN
Quj, IV nam 2016
12. TAI SAN CO DINH HO'U HINH Dan vi tlnh: VND
Nha cern va May m6c va Phu'o'ng tin Thiet bi vat kign trac thiet bj van tai van phOng Kh6c T6ng cOng
Nguyen gia: SO du, kjr 45,939,641,000 538,765,574 117,572,344,476 87,702,991,373 1,305,968,181 253,059,710,604 Tang trong kj/ 13,775,198,182 33,510,939,698 47,286,137,880 Trong do:
Mua m&i /3,775,198,182 33,510,939,698 47,286,137,880 Gam trong ky (639,318,350) (1,201,260,622) (1,840,578,972) Trong Cf6:
Thanh ly, nhugng ban (639,318,350) (1,201,260,622) (1,840,578,972) S8du'cu$i ki 45,939,641,000 538,765,574 130,708,224,308 120,012,670,449 1,305,968,181 298,505,269,512
Gia trj hao mon ley SO du, du kjf 1,318,211,336 470,252,447 27,659,492,911 29,194,145,049 374,923,403 59,017,025,146 Tang trong kjr 1,211,441,529 68,513,127 16,673,817,573 17,090,957,256 397,909,915 35,442,639,400 Trong d6:
KlAu hao trong k$' 1,211,441,529 68,513,127 16,673,817,573 17,090,957,256 397,909,915 35,442,639,400 Gift trong kir (639,318,350) (1,090,242,028) (1,729,560,378) Trong d6:
Thanh ly, nhugng ban (639,318,350) (1,090,242,028) (1,729,560,378) So der cuesi kir 2,529,652,865 538,765,574 43,693,992,134 45,194,860,277 772,833,318 92,730,104,168
GIS hi can SO du' du lo) 44,621,429,664 68,513,127 89,912,851,565 58,508,846,324 931,044,778 194,042,685,458 SO du' cuoi kji 43,409,988,135 87,014,232,174 74,817,810,172 533,134,863 205,775,165,344
23
Tap doan Vingroup — COng ty CP
THUYET MINH BAO CAO TAI CHI NH RIENG (ti4p theo) QuY IV nam 2016
13. BAT DING SAN DAU TIP
Nha cera
Nguyen gia:
Quy6n ser clung Ctatfrien thud CIdt May m6c thief bj
B09a-DN
Dan vi tinh: VIVO
T6ng Ong
SO du' dau ky 87,706,085,875 87,706,085,875 Xay di,rng m&i 1,081,802,790,033 227,554,188,605 343,778,549,738 1,653,135,528,376 S6 dir cif& ky 1,169,508,875,908 227,554,188,605 343,778,549,738 1,740,841,614,251
Gia trj hao mon lay k6: SO chy du ky 4,970,189,952 4,970,189,952 Tang trong ky 6,122,043,573 908,235,720 1,691,094,916 8,721,374,208 S6 dir cuOi ky 11,092,233,525 908,235,720 1,691,094,916 13,691,564,160
Gia trj con S6 du, du k5' 82,735,895,923 82,735,895,923 SO dui cu6i k5' 1,158,416,642,384 226,645,952,885 342,087,454,822 1,727,150,050,091
24
Tap doan Vingroup — Cong ty CP THUYET MINH BAO CAO TAI CHiNH RIENG (tiep theo) Quy IV nam 2016
14. CHI PHI XAY MING Co' BAN DO' DANG
S8 cu6i ky
B09a-DN
Dan vi tlnh: VND SO Mu lq%
Dv an Vinhomes Riverside 2 1,135,894,144,276 Dv an Vincom Xuan Khanh Can Tha 631,867,706,667 Dv an Vincom Thanh Hoa 123,873,377,402 12,942,906,625 Dv an Vincom Hung Wang - Hue 188,799,600,966 71,638,460,640 Dy' an Khu vui chai giai tri, nha & va cOng vien sinh thai dao VO Yen 903,669,593,240 411,639,602,203 Dv an Vincom Thai Binh 61,882,078,218 Dv an Ha TTnh 335,014,136,105 50,625,915,469 Dv an Vinhomes Dragon Bay 48,488,548,433 34,016,862,606 Dv an Vinhomes Riverside Hai PhOng 892,195,922,170 309,249,657,518 Dv an Vincom Yen Bai 124,400,721,734 46,548,869,440 Dv an Vincom Lang San 46,830,447,487 2,538,553,805 Dv an Vincom Rach Gia - Klan Giang 79,334,580,316 Dy' an Vincom Quang Binh 79,991,233,757 Dv an Vincom Tuyen Quang 51,024,427,860 310,887,500 Dv an Vinpearl Cira HOi 141,245,544,549 1,091,490,000 Dv an Vincom Ha Nam 80,771,814,675 Dv an Vincom Tay Ninh 34,526,928,419 Dv an Vincom San La 13,985,448,991 Cac dv an khac 118,306,015,675 35,294,808,611
TONG CQNG 3,262,458,341,781 2,805,541,943,578
25
Tap loan Vingroup — COng ty CP THUYET MINH BAD CAO TAI CHINH RIENG (tiep theo) QuY IV nem 2016
B09a-DN
15. DAU TAI CHINH DAI HAN
Dan 14 tinh: VND S6 cu6i
S6 du kj'
Gia g6c
Gia tri hap 1)",
Dv phOng
Gia g6c
Gia tri hap 4% phOng
- Deu tu, vao c6ng ty con 46,106,922,943,969 46,106,922,943,969 34,479,034,583,248 34,479,034,583,248
- Deu tu' vac) cOng ty lien ket 1,482,214,318,182 1,482,214,318,182
- [Au tu' g6p von vao don vi khec 1,584,777,500,000 1,528,584,599,804 (56,192,900,196) 2,314,290,515,345 2,314,290,515,345
TONG CQNG 47,691,700,443,969 47,635,507,543,773 (56,192,900,196) 38,275,539,416,775 38,275,539,416,775
26
TOp down Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CH1NH RIENG (tiep theo) Quji IV nam 2016
15. DAU TU' TAI CHINH DAI HAN (tiep theo)
15.1 Diu tu' va cac cong ty con
S6 cu6i
B09a-DN
Dan vi VND
S6 eidu ky
1 Cong ty TNHH Quin 19 Xay dkprig Vincom 1 220,000,000,000 220,000,000,000 2 COng ty TNHH Quail 19 Bat Ong san Vinhomes 31,000,000,000 3 C6ng ty CP Plat trier) DO thj Nam Ha NOi 5,792,493,038,618 5,290,741,538,618 4 C6ng ty CP Day tu' va Phat trim DO thj Sai DOng 2,212,943,935,291 2,212,943,935,291 5 C6ng ty CP Dau tu' va PT Dja Sc TP. Hoang Gia 2,840,478,751,405 3,929,484,785,749
C6ng ty TNHH Day tu, va Phat then Thanh ph6 6 Hoang Gia 1,089,006,034,344 7 COng ty CO phan Bat dOng san Xavinco 2,071,029,000,000 2,071,029,000,000
8 C6ng ty TNHH DT BDS va PT HT DT Ha Thanh 100,000,000
9 C6ng ty CO phan Dau Xay dt,rng Tan Lien Pie& 5,849,515,138,887 4,948,890,138,887 10 COng ty TNHH Bat dOng san Tay Tang Long 635,000,000 635,000,000 11 COng ty TNHH Quan Iy Xay ditmg Vincom 2 156,100,000,000 12 C6ng ty TNHH Qua', Iy Xay dirig Vincom 3 376,000,000,000 33,810,000,000 13 C6ng ty TNHH Kinh doanh BIDS Vinhomes 1 300,000,000,000 300,000,000,000
14 COng ty TNHH Kinh doanh BDS Vinhomes 2 5,640,000,000 5,640,000,000
15 C6ng ty TNHH Quan 19 Xay dy'ng Vincom 6 2,100,000,000
16 C6ng ty TNHH Quan ly Xay dvng Vincom 7 17,000,000,000 17,000,000,000
17 C6ng ty TNHH MW TM Dau va PT Theri Dai 1,561,000,000,000 1,561,000,000,000
18 COng ty TNHH Marketing VME 1,100,000,000
19 C6ng ty c6 phan Vinpearlland 44,155,614,197 3,605,384,894,672
20 Cong ty TNHH DT SX PT N6ng nghiep Vineco 1,400,490,000,000 493,600,000,000
21 C6ng ty TNHH MTV Vinschool 100,000,000,000 100,000,000,000
22 COng ty TNHH Giao dyc va Dao tao VinAcademy 28,500,000,000 28,500,000,000
23 Gong ty TNHH Djch VklBao ve Vincom 2,000,000,000 2,000,000,000
24 Cong ty TNHH Day tu, Kinh doanh Thuvrig mai BFF 198,000,000,000 198,000,000,000
25 C6ng ty TNHH Thu'ang mai va Djch vy Vinpro 940,000,000,000
26 COng ty TNHH TKXD&QLCQ Vinlandscape 1,789,720,899
27 C6ng ty C6 phan Vinlinks 347,116,186,600
28 C6ng ty TNHH VinEcom 577,500,000,000
29 Gong ty C6 phan Djch vy Logistics Slay too 148,050,000,000
30 C6ng ty CO phan Vincom Retail 8,231,109,514,032 2,974,398,834,032 COng ty CP Dau kinh doanh va Phat tri6n C16 thj
31 NO sao Phu'ang Nam 785,456,000,000 724,190,080,000
32 C6ng ty TNHH Kinh doanh TM va DV Hoa Mai 170,770,000,000 170,770,000,000
33 C6ng ty CP Phat then The thao va Gidi tri Me Tri 2,636,595,090,000 1,810,830,790,050
34 C6ng ty CP Trung tam HOi oho' Trien lam Viet Nam 1,395,329,678,450 1,395,329,678,450
35 Cong ty CP phat then d6 thi Vinaconex - Viettel 180,000,000,000
36 C6ng ty TNHH MOt Thanh Man Sach Viet Nam 475,165,611,800 Cong ty CO phan Djch vy Thu'ang mai T6ng hop
37 Vincommerce 1,665,550,000,000
C6ng ty CP day tu' Kinh doanh BDS Thang Long 38 199,700,000,000
27
Tap loan Vingroup —Cong ty CP B09a-DN
THUYET MINH BAO CAO TAI CHINH RING (tiep theo) Qujf IV nam 2016
15. DAU TU' TAI CHiNH DAI HAN (tiep theo)
15.1 Diu tu, va cac cong ty con (tiep theo)
Dan vi tinh: VND
S6 cu6i kjr S6 du k}'
C6ng ty TNHH kinh doanh thuvng mai va djch vy 39 VINDS 7,000,000,000
C6ng ty CP du tu, djch vy thuang mai Thanh Ph6 40 H6 Chi Minh 4,529,642,075,345
C6ng ty C6 plan Barth vian fla khoa Qu6c to 41 Vinmec 1,794,908,480,000 42 C6ng ty CP Nang Luang Hai Linh 106,809,981,600
TONG CQNG 46,106,922,943,969 34,479,034,583,248
28
Tap loan Vingroup — Cong ty CP THUYET MINH BAO CAO TAI CHINH RIENG (tiap theo) 04 IV nam 2016
15. CAC KHOAN DAU TLF TAI CHiNH DAI HAN (trap theo)
15.2 Wu tu, vdo cdc cong ty lion fat
B09a-DN
Dan vi tfnh: VND
S6 cu6i 41 S6 ddu k' CEng ty C6 phan Be tong Ngoai thu,ang (i) 15,300,000,000
COng ty C6 phan Phat than Thanh ph6 Xanh (ii) 663,181,818,182
C6ng ty C6 phan Dau tu' Kinh doanh Bat dOng san Thang Long (Thuyet minh so 15.1) 167,500,000,000
Cong ty TNHH Dau tu' Phat lion Ngoc Men Deing (Thu* minh s6 15.3) 519,232,500,000
Cong ty CP dau tu, dich Al TM TP. H6 Chi Minh (Thu* minh so 15.1)
C6ng ty CO phan M.Y.M (iii) 117,000,000,000
TONG CQNG 1,482,214,318,182
(i) Vao ngay 10 thang 12 ndm 2016 Cong ty da hoar, tat chuyen nhuvng 29% c.6 phan COng ty Be tong Ngoai throng.
(ii) Vao ngay 05 thang 12 rift 2016, C6ng ty da a hoan tat chuyen nhuvng 29% co phan tai C6ng ty Thanh ph6 Xanh.
(iii) Tai ngay 07 thang 07 nam 2016 gong ty hoar' tat viec chuyan nhuvng 20% c6 phan C6ng ty M.Y.M, qua d6 Om t9 Id sOf hCru cua COng ty trong C6ng ty MYM xu6ng 19%. Gong ty M.Y.M tro, thdnh mOt khodn du tu, g6p von vao din vi khdc cua C6ng ty.
29
Tap Joan Vingroup — C6ng ty CP B09a-DN
THUYET MINH BAO CAO TAI CHINH RING (tiep theo) Qu9 IV nam 2016
15. CAC KHOAN DAU TIP TAI CHINH DAI HAN (tiep theo)
15.3 Diu tu, gop win vao don vj khac Dan vi tinh: VND
S6 cu6i ky
SO du ky
CEng ty C6 phan Truyen thong Thanh nien 12,400,000,000 12,400,000,000 T6ng COng ty Det may Viet Nam 552,395,000,000 552,395,000,000 C6ng ty CP dau tu' djch vu TM TP. Ho Chf Minh 1,749,495,515,345 COng ty TNHH Dau tu' Phat then Ngoc Vian Hong 519,232,500,000 - Cong ty TNHH Quan 19 Bat Ong san Vinhomes 443,750,000,000 COng ty co phan M.Y.M 57,000,000,000
TONG CONG 1,584,777,500,000 2,314,290,515,345
16. THUS VA CAC KHOAN PHAI NQP NHA NU'O'C
Dan vi tinh: VND
S6 cu6i ky S6 du ky
Thue thu nhep doanh nghiep 54,444,958,095 Thue thu nhep ca nhan 2,329,934,016 9,072,164,065 Thue va cac khodn phdi nOp khac 5,552,319,718 280,159,282
TONG CONG 62,327,211,828 9,352,323,347
17. CHI PHI PHAI TRA NGAN HAN
Dan vi tinh: VND
SO cu6i ick s6 du kk
Lai trai phi& va iai vay phdi tra 874,000,205,374 721,923,032,743 Trfch truttc chi phf xay dung 768,581,250,350 21,113,931,895 Dv phong trq cAp thoi viec 1,494,457,470 1,494,457,470 Cac khodn chi phf phdi tra khac 25,180,344,857 20,332,873,273
TONG CONG 1,669,256,258,051 764,864,295,381
30
i 1 .
I
Tap doan Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo)
Qujr IV nam 2016
18. PHAI TRA NGAN HAN KHAC
Tien quan ly tap trung phdi tra cac UN-1g ty con
S6 cu6i V
1,021,623,900,009
B09a-DN
Dan vi tint): VND S6 du k$'
1,293,743,363,509 : flat coc de mua cdc khodn ddu tu' 275,000,000,000 2,028,000,000,000
Phdi trd ben tam Ong theo Hoy d6ng J tong thdu xay dyng nguyen tSc 412,000,000,000 I Dat CQC tip c6ng ty con de thy'c hien
hop d6ng hop tac ddu tu' dy, an bdt
i dOng san Elet coc thud van phong
950,481,728,811 3,586,058,390
810,514,542,712 3,213,368,467
I Bdo hiem xa hOi phai nap 4,192,769,690 4,813,179,362
I Nhen ky qq, ky cu'cc ng&n han cho
I myc filch ban BDS Phai trd, phdi nap ng&n han khac
692,774,389,023 282,397,212,923
384,898,778,987 110,224,243,992
I TONG CONG 3,230,056,058,846 5,047,407,477,029
I
19. VAY VA Nc/ THUS TAI CHINH
19.1 Vay ngin hen Dan vi tinh: VND
S6 cu6i kJ% S6 ddu ky
Vay ngdn han cac ben lien quan 8,813,731,679,790 14,101,810,232,969 No dai han den han tit 3,985,970,833,336
TONG CONG 12,799,702,513,126 14,101,810,232,969
19.2 Vay dal Ilan Dan vi tinh: VND
S6 cu6i k$' S6 du k}' Thu* minh
Trai phieu trong nu'&c 19.2.1 16,649,323,562,547 11,711,832,812,685 Trai phi& quoc to 19.2.1 4,343,145,914,555 Vay hop von quoc to 19.2.2 6,611,612,859,408 Vay Kr cac ben lien quan 2,541,450,329,867 2,503,251,356,407 Ng dai han den han trd 19.2.1 (3,985,970,833,336)
TONG CONG 21,816,415,918,486 18,558,230,083,647
Tap down Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo)
04 IV nem 2016
19. VAY VA Nci THUS TAI CHINH
19.2 Vay dai hen
19.2.1. Trial phieu phat hanh trong furor va trai phi4u quoc to
Ngan hang S6 cuoi 4 K9 hp Lai suit
Ngan hang TMCP Kg thiyang Viet Nam
3,973,756,740,122 5 nam Lai suit 11%/nam trong 2 ky tinh lei ddu tien. Cac ky tiep theo: lei
suit tier' gin tilt kiem cd nhan bang VND tra sau, ky han 6 thang, cOng
bier' dO 4%.
Ngan hang TMCP Kg thuang Viet Nam
2,983,133,136,658 5 nam Lai suit 11%/nam trong 2 ky tinh lai du tien. Cac 4 tie') theo: lei
suit tier) gin tilt kiem Ca nhan bang VND tra sau, ky han 6 thang, Ong
Wen dO 4%.
Ngan hang TMCP Kg thuvng Viet Nam
800,000,000,000 4 rift Lai suit 11%/nam trong 2 ky tinh lei au tier). Cdc ky tiep theo: lai
suit tier' girl tilt kiem Ca nhan bang VND tra sau, ky han 6 thdng, Ong
bien dQ 4%.
Ngan hang TMCP Kg throng Viet Nam
Trong dds: nq dai hpn den hpn tra
1,985,970,833,336
(1,985,970,833,336)
2 nam Lai suit 11%/nam trong k9 tinh Iei du ten. Cdc k9 beg) theo: Iai suit
huy Ong tilt kiem trung binh ky han 12 thang try sau bang VND,
cQng Wen dQ 5%.
Ngan hang TMCP Kg thu'ang Viet Nam
985,383,611,113 3 narn Lai suit 11%/nam trong 2 ky tinh lei ddu tien. Cac ky tiep theo: lei
suit tier' girl tilt kiem cd nhan bang VND tra sau, ky han 12 thang, cOng
Wen dO 5%.
Ngan hang TMCP Kg thvang Viet Nam
1,000,000,000,000 2 nam Lai sat 10,5%/nam trong 2 ky tinh lei dau ten. Cdc ky tie') theo: !di
suit ben giri tilt kiem ca nhan bang VND tra sau, ky han 12 thang, cOng
Nen dO 4,5%.
Trong $15: nq dai hpn den hpn tra
(1,000,000,000,000)
Ngan hang TMCP Kg thusang Viet Nam
985,383,611,113 3 nam Lei suat 11%/nam trong 2 k9 tinh lei dau tien. Cdc 4 tie') theo: lei
suit ben girl tilt kiem ca nhan bang VND tra sau, ky han 12 thang, cOng
Wen dO 5%.
32
TOp loan Vingroup — COng ty CP
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo)
Qujr IV 'lam 2016
19. VAY VA NQ' THUE TAI CHINH
19.2 Vay dal hsn
19.2.1. Trai phi4u phat hanh trong nutty va trai phi4u qu6c to (titip theo)
Ngan hang S6 cued kif Ky hsn Lai suit
Ngan hang TMCP Ky thuvng Viet Nam
1,000,000,000,000 2 nam Lai sat 10,5%/nam trong 2 kk tEnh lai d6u ten. Cac kji tier) theo: Iai
suet tien girl tint kiem Ca nhan bang VND tra sau, ky hen 12 thang, cong
Wen dO 4,5%.
Trong dO: nq dai han den hen tra
(1,000,000,000,000)
Ngan hang TMCP thvang Viet Nam
1,027,493,470,570 10 nam Lai suet cO djnh 8,75%/nam
Ngan hang TMCP Ngoai thuvng Viet Nam
1,908,202,159,634 10 nam Lai suet cO djnh 7,75%/nam
12,663,352,729,211
19.2.2. Vay hqp v6n qu6c to
Trong thang 6 nam 2016, COng ty da kit hcep dung vay hop von trj gia 300 trieu USD vbi cac ben thu xep tin dung mem ngoai se Ciao hen vao nam 2021, chju lai suet Bien 5%/nam va lai suet cho vay lien ngan hang Luan Don (LIBOR), va stivqc bao dam b?ri c6 phan cua mOt nh6m cac cong ty con.
20. TRAI PHIEU CHUYEN DOI
Trai phi& chuyen d61 co gia trj la 300 trieu d6 la M9 duvc phat hanh trong thang 4 va thang 7 nam 2012, veri th61 hen 5 nam. Trai phi& nay kh6ng duigc dam bao va co lai suet co djnh 5%/nam. Theo dieu khoan cua trai phi& chuyen d61 nay, cac trai chu co guy& chuyen doi trai phi& thanh c6 phan pho th6ng cua Cong ty theo min gia co the duvc dieu chinh vao ngay 3 thang 10 hang nam, bet dau tit ngay 3 thang 10 nam 2012 cho tbi ngay 3 thang 10 nam 2016. TO ngay 22 thang 1 tOi ngay 25 thang 2 nam 2016, cac trai chu da chuyen doi town b0 so tral phi& nay thanh c6 phi& ph6 thong dm Cong ty.
33
TOp doan Vingroup — Cong ty CP
B09a-DN
THUYET MINH BAD CAO TAI CHINH RIENG (tiep theo) Qu9 IV ham 2016
21. VON CHID SO' HCru
Tinh hinh tang giam ngu8n v6n chi' se, hiru Den VI tinh: VND
Vein c6 phan CM phat Thing du, von Qu$ kit& thuOc Lqi nhuin chug phan T6ng cOng
hanh c6 phan von chi, s& hem ph6i sau thue
S6 dau nam 18,681,880,870,000 17,279,282,355,761 26,000,000,000 1,263,785,984,184 37,250,949,209,945
- Lai nhuOn trong Irk 1,461,253,758,424 1,461,253,758,424
- Choy& ditrai phi& 716,667,640,000 1,485,854,312,538 2,202,521,952,538
Chuyen Kr thong du, von c6 - phan 4,844,731,620,000 (4,844,731,620,000)
- Trich guy 5,000,000,000 (5,000,000,000) Co tirc &roc chia bang c6
- phieu 2,133,799,410,000 (2,133,799,410,000)
SO cu6i nam 26,377,079,540,000 13,920,405,048,299 31,000,000,000 586,240,332,608 40,914,724,920,907
34
TOp (loan Vingroup — Cong ty CP
B09a-DN
THUYET MINH BAO CAO TAI CHINH RIENG (ti4p theo) Quk IV nam 2016
22. DOANH THU 22.1 Doanh thu bin hang va cung cap djch vy
Quk IV - 2016
Dan vi tinh: VND
Quit IV - 2015
Tting doanh thu 1,806,850,262,770 350,929,389,732 Trong Clo:
Doanh thu chuyan nhu,ang bat clOng san 1,479,678,037,080 40,482,835,913 Doanh thu cho thud bat CfOng san Cfau tu' A cung cap cdc djch KI liOn quan 77,265,934,053 40,502,649,130 Doanh thu cung cap phi djch vy qua!) lk va thvang hiGu cho ac cung ty con 249,906,291,637 269,943,904,689
Cac khoin giam trip doanh thu
Doanh thu than 1,806,850,262,770 350,929,389,732
Trong CO: Doanh thu chuyan nhuceng bat ("Ong san 1,479,678,037,080 40,482,835,913 Doanh thu cho thud bat ding san du tu' A cung cap ac djch vy lidn quan 77,265,934,053 40,502,649,130 Doanh thu cung cap phi djch KJ qudn lk A thuung hiOu cho ac Ong ty con 249,906,291,637 269,943,904,689
22.2 Doanh thu host dOng tai chinh
Dan vi tinh: VND Quk IV - 2016 Qui', IV - 2015
Lai ten girl va cho vay 421,215,808,863 676,932,596,726 Lai chenh lech ti gia 921,803,900 15,604,815,703 Thu nhap tu, host dOng dau tu' 3,896,640,000 492,518,254,658 Thu nhap tit host Ong thanh ly cac khodn du tu, 25,724,662,058 Thu nhap tai chfnh khac 3,612,479
TONG CQNG 451,758,914,821 1,185,059,279,566
23. GIA VON HANG BAN VA CQNG CAP DICH vy Dan vi tinh: VND
Quk IV - 2016 Quk IV - 2015
Gia von Pat dOng san chuyan nhuvng 620,595,121,113 14,009,553,092 Chi phi cho thug bat dOng san el& tu, va cung cap cac djch vu lien quan 64,666,240,983 35,956,251,997 Gift von cung cap phi djch vu guar' I9 va thu,ang hieu cho cac cung ty con 91,845,692,862 129,902,825,353
TONG CQNG 777,107,054,958 179,868,630,442
35
1
TOp loan Vingroup — Cong ty CP
B09-DN
THUYET MINH BAO CAO TAI CHINH RING (tiep theo) Qu9 IV nam 2016
24. CHI PHI TAI CHINH
Qui IV - 2016 Dan vi tinh: VND
Qui IV - 2015
Chi phf iai vay 943,096,526,786 657,631,550,118 L8 chenh loch t9 gia 141,130,162,743 (47,868,576,370) Phan b8 chi phf phat hanh trai phieu 172,284,636,933 128,124,602,084 Dv phong giam gia cdc khoan au tu' (40,230,924,017) 1,256,472,000 L6 tir thanh I9 cac khoan dau tu' 27,604,909 Chi phf tai chfnh khac 28,493,063,403 2,592,156,249 TONG CONG 1,244,773,465,848 741,763,808,990
25. THU NHAP VA CHI PHI KHAC
Dan vi tinh: VND Qui II - 2016 Qui IV - 2015
Thu nh.p khic 5,282,393,067 3,659,355,769 Thu nhdp Kr thanh 19 tai san có dinh 1,538,402,710 Thu nhdp tir phat hop dong 590,915,607 255,636,164 Thu nhdp khac 4,691,477,460 1,865,316,895
Chi phi khic 120,800,016 5,009,642,418 Gia trj con lai va chi phf thanh 19 TSCD, CCDC 1,538,402,710 Chi phf phat hop dting va phat khac 20,800,000 1,050,154,667 Chi phi khac 100,000,016 2,421,085,041
GIA TRI THUAN 5,161,593,051 (1,350,286,649)
26. THUE THU NHAP DOANH NGHleP
Dan vi tinh: VND Qui IV - 2016 Qui IV - 2015
Chi phf thue TNDN hien hanh 43,708,266,319 1,656,819,448 Thu nhdp thue TNDN hoan lai (1,569,955,793) (814,940,711)
TONG CQNG 42,138,310,526 841,878,737
36
Tap doan Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Qujr IV nam 2016
27. NGHleP VI) voi CAC BEN LIEN QUAN
27.1. NhGing giao djch trQng yeu dia C6ng ty veyi cac ben lien quan
►Giao djch ve mua tai san va cung cap djch vy quail 19: Dan vi tinh: VND
Ben lie3n quan
C6ng ty Vincom Retail
M6i quan hO
C6ng ty con
Mua tai san, dich vu phai tra
(2,652,387,763)
Thanh town mua tai san, dich V(I
372,816,637
Doanh thu cung cap dich quan IA ban (On nuttc
phai thu
117,212,999,409
Doanh thu cung cap dich vy quan ly, phi thuung hieu, diOn nuerc da thu
(133,347,089,505)
Cong ty C6 phAn Vinpearl C6ng ty con 145,997,088,190 (164,531,022,687)
C6ng ty Vinpearl Phu qutk C6ng ty con (2,350,434,861) 8,815,786,327 12,625,721,686 (12,575,921,686)
C6ng ty Vincommerce Cong ty con (333,732,294,731) 208,691,630,329 57,836,070,265 (11,422,787,601)
C6ng ty BDS Vinhomes 2 Cong ty con (61,526,741,088) 46,216,836,836 2,064,521,675 (9,579,920,431)
Cong ty Tan Lien Phat C6ng ty con (9,738,111) 9,738,111 339,302,517,865 (201,969,639,491)
Cong ty Nam HA N6i C6ng ty con (913,272,264) 913,272,264 224,536,062,220 (77,080,918,165)
C6ng ty Hoang Gia C6ng ty con 65,079,327,798 (201,969,639,491)
Cong ty BDS Vinhomes 1 Cong ty con (21,844,196,193) 26,139,669,318 19,438,804,555 (7,212,498,215)
Cong ty quan 19 Vinpearl C6ng ty con (4,976,600,000) 5,649,240,000 961,780,580 (1,001,361,751)
COng ty Xay ciumg Vincom 3 Cong ty con (216,285,042,964) 193,687,113,304
C6ng Xay Dt,rng Vincom 1 C6ng ty con (1,980,843,652,898) (1,750,992,321,093) 572,730,391 (575,253,118)
37
Tap loan Vingroup — Cong ty CP
THUYET MINH BAO CAO TAI CHINH RIENG (tier) theo) Qui( IV nam 2016
27. NGHIEP VV vtn cAc BEN LIEN QUAN theo)
27.1. Nherng giao dich trong yeu cua Cong ty vc51 cac ben lien quan (tiep theo)
►Giao dich ye chuyen nhu►gng/nh.n chuyen nhuvng c6 phin:
Ben lien quan Moi quan h. Chu* nhuiryng c6 phhn Nib*, thanh town chuygn
nhucyng c6 phdn NhOn chuyen nhur;mg co
phAn
Dan vi tinh: VND
Thanh toe') nh.n chuy4n nhucvng c6 phAn
Cong ty Vinpearl Phu Qu6c COng ty con 810,176,525,000 (810,176,525,000)
C6ng ty Nam Ha NOi C6ng ty con (4,415,561,419,672) 4,415,561,419,672 44,155,614,197 (44,155,614,197)
Cong ty Hoang Gia C6ng ty con 6,000,000,000
► Giao dich ve gop von va nhOn co Mc: Dan vi tinh: VND
Thu hoi hen dot cac Ben lien quan moi quan GO von CO tiro ducfc chia CO &iv nh.n &lac NhOn dot CQC
Cong ty Th61 Oa' COng ty con 300,000,000,000 (300,000,000,000)
C6ng ty Hoang Gia C6ng ty con 512,156,250,000 (255,000,000,000)
C6ng ty Tan Lien Phat Cong ty con 340,000,000,000 (340,000,000,000) 5,000,000,000,000
C6ng ty Sai Bong COng ty con (939,964,899,900)
COng ty Vincom Retail Mien Bec C6ng ty con 267,183,867,442
C6ng ty xay dkrng Vincom 3 Cong ty con 186,090,000,000
C6ng ty Vincom Retail COng ty con 5,256,710,680,000
Cong ty CP TM Thanh Ph6 H6 Chi Minh C6ng ty con 380,146,560,000
C6ng ty Vineco Cong ty con 906,400,000,000
38
Tap Goan Vingroup — Cong ty CP
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Quji IV nam 2016
27. NGHleP vy votn cAc BEN LIEN QUAN (tiep theo)
27.1. Nhfing giao dich trQng yeu cua COng ty vai cac ben lien quan (ti6p theo)
► Giao clich ve vay va cho vay:
Ben lien quan moi quan he Cho vay Thu hoi geoc vay Vay
Dan vi tinh: VND
Thanh ban vay
Cong ty Ha Long CEng ty con (218,900,000,000) 198,000,000,000
C6ng ty Tan Lien Phat C6ng ty con (10,741,526,388,892) 12,575,526,388,892
COng ty Hoang Gia C6ng ty con (2,190,209,000,000) 1,939,600,000,000
Cong ty Sai Bong COng ty con (538,373,753,930) 1,071,673,753,930 3,708,100,600,645 (2,197,499,500,645)
Citing ty Nam HA NOl C6ng ty con (3,616,844,385,803) 4,588,409,209,904
C6ng ty Vinpearl Nha Trang Cong ty con 1,632,000,000,000 (4,178,340,818,626)
COng ty có phan Vinpearl COng ty con (2,949,744,825,963) 3,726,633,233,848 151,203,146,457
C6ng ty Vinpearl Phu quen COng ty con (357,000,000,000) 1,075,000,000,000 2,849,000,000,000 (5,594,979,064,343)
C6ng ty du lich Phu Quoc COng ty con (163,374,555,555) 163,374,555,555 70,000,000,000
COng ty Vinpearlland Cong ty con (1,464,008,000,000) 1,464,000,000,000
Cong ty Xay dung Vincom 1 COng ty con 235,000,000,000 (116,162,916,667)
Cong ty Vincom Retail C6ng ty con (213,170,400,000) 8,058,541,666,667
C6ng ty Vinmec COng ty con (2,006,601,666,666) 1,752,601,666,666 (1,870,000,000,000)
Cong ty Vincommerce Cong ty con (3,664,207,694,445) 2,143,281,916,666 2,550,000,000,000 (4,715,000,000,000)
Cong ty Retail Mien Nam C6ng ty con 138,700,000,000
C6ng ty Me Tri COng ty con 500,000,000,000 (620,000,000,000)
Cong ty Trign Lam Viat Nam C6ng ty con 900,000,000,000 (48,600,000,000)
Cong ty VinDS C6ng ty con (308,000,000,000) (315,800,000,000)
C6ng ty Ng6i Sao Phuceng Nam Cong ty con (599,000,000,000) C6ng ty CP TM Thanh Pho HO Chi Minh Cong ty con (400,000,000,000) 310,000,000,000
39
T#p Goan Vingroup — Cong ty CP
THUYET MINH BAO CAO TAI CH1NH RIENG (tiep theo)
Quji IV nam 2016
27. NGHleP VOI CAC BEN LIEN QUAN (tiep theo)
27.1. NhCrng giao djch tong yeu cOa Cong ty vol cac ben lien quan (tiep theo)
► Giao djch ve vay va cho vay (tiep theo):
Ben lien quan
COng ty quan ly Vinpearl
Cong ty Vinschool
C6ng ty Future Property Invest
►Giao djch thu va tra lai vay:
Ben lien quan COng ty Vinpearl Ha Long Cong ty Hoang Gia Cong ty SaiiOng C6ng ty Th61 Dai C6ng ty Nam Ha N6ii Cong ty Vinpearl Nha Trang Cong ty C6 phan Vinpearl
C6ng ty Vinpearl Phu quoc C6ng ty du lich PhO Qu6c
C6ng ty Vinpearlland
Cong ty Vincom Retail
C6ng ty Vinmec
C6ng ty Vincom Retail Mien Bac
Cong ty Vincommerce
M6i quan he
Cong ty con
C6ng ty con
C6ng ty con
M6i quan he Cong ty con C6ng ty con C6ng ty con COng ty con C6ng ty con C6ng ty con Cong ty con
Citing ty con
C6ng ty con
C6ng ty con
Cong ty con
C6ng ty con
Cong ty con
C6ng ty con
Cho vay
(113,000,000,000)
Lai vay phdi thu (33,352,225,000) (88,438,623,742) (13,749,345,279)
(134,259,212,406)
(76,580,652,401)
(208,443,752)
(66,123,361,115)
(48,406,125,189)
(733,709,733,080)
(67,138,752,592)
(212,110,472,221)
(23,978,858,969)
Thu heti geic vay
113,000,000,000
Lai vay phdi tra
5,346,535,721 22,954,166,667
66,948,562,525 88,201,835
83,667,232,531
27,222,222
(360,065,090,354)
20,827,916,667
5,692,500,000
66,644,932,454
Vay
345,000,000,000
247,000,000,000 1,553,000,000,000
Lai vay da tra
17,323,209,424 (22,954,166,667)
(87,912,366,699)
(106,911,866,632)
(319,676,787,357)
(32,398,333,334)
(4,801,250,000)
(75,467,794,304)
Dan vi tfnh: VND
Thanh toan vay
(327,000,000,000)
(187,000,000,000) (1,789,000,000,000)
Dan vi tfnh: VND
Lai vay da thu
40,705,915,411 31,185,292,500
88,445,511,771
208,443,752
71,657,833,336
9,620,361,997
708,647,545,025
64,698,085,926
215,934,611,113
3,833,844,582
40
Tap loan Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo)
Qu9 IV ndm 2016
27. NGHleP vy vai CAC BEN LIEN QUAN (tiep theo)
27.1. NhCmg giao djch twig yeu cua Cong ty vdei cac ben lien quan (tiep theo)
► Giao djch thu va trd lal vay (tiep theo): Dan vi tlnh: VND
Ben lien quan moi quan no Lai vay phdi thu Lai vay phai tra La! vay eta tra Lai vay dO thu
C6ng ty Ng6i sao Phwing Nam COng ty con 6,167,777,778 (14,553,777,778)
Cong ty Vincom Retail Mien Nam Cong ty con (1,321,502,778) 71,512,316,098 2,157,555,556
C6ng ty then lam Viet Nam C6ng ty con 90,895,006,784
COng ty Me Trl COng ty con 37,547,611,112 (37,570,944,445)
C6ng ty Future Property Invest C6ng ty con 33,236,666,664 (32,029,722,219)
41
TOp doan Vingroup — Cong ty CP
B09a-DN
THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Qui( IV 'lam 2016
27. NGHleP Vol CAC BEN LIEN QUAN (tiep theo)
27.2. Chi tigt cac khoan phai thu va phdi tra v61 cac ben lien quan
►Phai thu khach hang:
Bien lien quan mai quan he NO! dung nghiep vy
C6ng ty Nam HA NOi C6ng ty con Phi quan ly phdi thu
COng ty Hoang Gia C6ng ty con Phi quan Iy phdi thu COng ty Tan Lien Phat Cong ty con Phi quan ly phai thu
C6ng ty SAi DEng Cong ty con Phi quan Ijr phai thu
C6ng ty Vincom Retail C6ng ty con Phi quan ly phai thu
thu ngAn hqn khic:
Dan vi tinh: VND S8 Hen
147,455,144,055 46,344,170,635
208,621,116,767
24,077,607,330
16,776,590,827
Dan vi tlnh: VND Ben lien quan mai quan he MN dung nghiep vy s6 thin
C6ng ty Nam HA NOi C6ng ty con LAI vay phdi thu 152,978,379,071
Phdi thu thanh toan hO 80,200,000,000
C6ng ty HoAng Gia C6ng ty con Lai vay phdi thu 48,899,375,001
C6ng ty Vinhomes 1 Cong ty con Lai vay phdi thu 15,243,333,334
COng ty Vincommerce Cong ty con Lai vay phdi thu 20,156,456,617
C6ng ty Vinpearlland C6ng ty con Lai vay phdi thu 130,621,372,244
Cong ty Vinmec Cong ty con Lai vay phai thu 2,807,490,130
C6ng ty Vinpearl DA Nang C6ng ty con Lei vay phdi thu 61,952,622,223
C6ng ty Vinpearl Hp Long Cong ty con Lai vay phdi thu 69,566,563,889
C6ng ty Vincom Retail C6ng ty con Lei vay phai thu 11,475,639,202
Cong ty VCR Mien BSc Cong ty con Lei vay phdi thu 26,655,555,555
►Ctil phi phai tra ngin Dan vi linh: VND
Ben lien quan mai quan he NOi dung nghiep vy S6 tien C6ng ty xay dung Vincom 1 C6ng ty con Mua hang h6a, djch vy phdi tra 295,129,385,824 Gong ty xay dkrng Vincom 3 C6ng ty con Mua hang h6a, djch vy phai tra 27,871,126,596 C6ng ty Vinhomes 2 C6ng ty con Mua hang h6a, djch vy phdi tra 25,454,058,904 C6ng ty Vincommerce C6ng ty con Mua hang h6a, djch vu phai tit 124,995,076,628 C6ng ty Xalivico C6ng ty con Lai vay phdi tra 20,860,000,000 Cong ty Hoa Mai Cong ty con Lai vay phdi tra 11,918,388,608 Cong ty Vinschool C6ng ty con Lei vay phdi tra 4,361,583,332
C6ng ty quan ly Vinpearl C6ng ty con Lai vay phdi tra 7,113,555,554
C6ng ty Vincom Retail C6ng ty con Lai vay phai tra 165,317,436,018 COng ty VCR Mien Nam Cong ty con Lai vay phdi tra 71,512,316,098 Cong ty then lam Viet Nam C6ng ty con Lai vay phai tra 115,036,291,726
42
Tap doan Vingroup — C6ng ty CP B09a-DN
THUYET MINH BAO CAO TAI CHINH RING (ti4p theo) Qu9 IV nom 2016
28. CAC CAM KET VA CAC KHOAN TIEM TANG Cac cam kilt lien quan den cac khoan diu tu,
Von gop cua ben Cam ket von gOp cua
STT Ben nhen dAu ttr tong ty S6 ten
VND VND
nhen d6u ttr SO von thi,rc gOp S6 von chin Op
S6 tier,
S6 On VND
VND
1
2
3
4
5
COng ty Tay Tang Long 300,000,000,000 Cong ty boo va Vincom 50,000,000,000
CC:mg ty Vinhomes 2 100,000,000,000 Cong ty XD Vincom 7 50,000,000,000 Cong ty VinAcademy
50,000,000,000 47,000,000,000 94% 28,500,000,000
29,365,000,000
48,000,000,000
88,360,000,000
30,000,000,000
18,500,000,000
30,000,000,000
10% 635,000,000
50,000,000,000 100% 2,000,000,000
94,000,000,000 94%
5,640,000,000
47,000,000,000
94% 17,000,000,000
550,000,000,000
268,000,000,000
53,775,000,000
214,225,000,000
Cac cam ket lien quan den hoot ding diu tu' xay dkrng
Cong ty de kjr ket mot s6 hap Ong lien quan den viec then khai cac du, an bet Ong sin cua COng ty. Tong s6 von cam k4t theo nhCrng hap dOng nay tai 31 thang 12 nem 2016 irt9c tfnh IA 4.978 ty VNID.
Theo hap Ong xey dung — chuyen giao k9 ngay 23 thong 6 nem 2016, UBND ThAnh ph6 HA NOi de phe duyet tong von du tu' cua dkr an Ay dkrng tuyen dirtmg 130 ten cao doc dirtrng Vanh dai 2, doan cau Vfnh Tuy den NO Tu' So' theo hlnh thin hap Ong BT. Tai ngay 31 thang 12 nem 2016, gift trj dau tu, verc tfnh cua dkr an con phai thkrc hien IA 5.439 t9 VND.
Cic cam kilt khic
Cam kit IA thu'&ng 173 tro giai phong mat bdng khu vy'c Ciao VO Yin
Theo C6ng van s6 3070/UBND-0C2 ye viec u'ng kinh phf b6i thu'erng, h6 tra giii phOng met bang khu %/km dio VO Yen tai quen Hii An va huyen ThOy Nguyen, thanh ph6 Hai Phong phat than Dv' an Khu vui chili giai trf, nha cong vien sinh thai, C6ng ty cam kat b6i thverng va h6 tra giii phOng met bang de thkrc hien dkr an tong s6 ten IA 351,8 ty VND. Tai ngay 31 thang 12 nem 2016, khoin cam kat con lai phil tri IA 71,5 ty VND.
Cam kit theo hop clang mua ban ca phdn cua Gang ty Then lam Viat Nam
Theo hap Ong mua ban co phan nha dau chien luvc kir giCra Gong ty va COng ty TNHH MTV Trung tem HOi cha Trion lam Viet Nam ngay 13 thong 3 nem 2015, C6ng ty cam kilt huy dQng 100% van de thkrc hien dkr an Trung tam HOi cha Trien lam Qu6c Gia theo dung quy hooch da phe duyet. Chem nil& 3 nem ke tit khi C6ng ty Trier, lam Viet Nam nhen &Fix met bang, giai doan 1 cua cua Khu HOi cha Trier, lam Qu6c Gia phii duvc hoar' thanh tru' hap chem tre phat sinh do nguyen nhan khach quan.
43
TOp (loan Vingroup — Cong ty CP
B09a-DN
THUYET MINH BAO CAO TAI CH1NH RING (tiep theo) Quy IV nam 2016
28. CAC CAM KET VA CAC KHOAN NQ' TIEM TANG (tiep theo)
Cam ket b6i thu'&ng h6 &of giai ph6ng mOt bang thu h6i Cfdt thuOc du, an Khu db thj Vinhomes Riverside Hai PhOng
Theo cac guy& Binh s6 2294/QD-UBND ngay 17 thang 11 nam 2015, guy& djnh s6 2414/QD-UBND ngay 16 thang 12 nam 2015 va guy& Binh s6 2574/QD-UBND ngay 31 thang 12 nam 2015 va cac gullet Binh b6 sung nam 2016 oda UBND quan Hong Bang ye yiec phe duyat phwyng an b6i thuteng, h6 to, gidi phong mat bang thu hoi at thkrc hien du, an xay dt,rng Khu DO thj Xi mang Hai Phong tai phirtyng Thuvng Ly, quen Hong Bang, C6ng ty c6 nghTa vu b6i thWYng, h6 try khi thu h6i at, gal phOng mat bang thkyc hian du, an dau xay dkrng yoi tong s6 tien la 1.250 ty VND. Tai ngay 31 thang 12 nam 2016, s6 ten den VI con lai phai trd la 70 ty' VND.
44
rOp doan Vingroup — C6ng ty CP B09-DN
THUYET MINH BAO CAO TAI CHINH RIENG (ti4p theo)
Quji IV nam 2016
29. PHAN LOAI LAI DO' LIEU TU'O'NG U'NG
SO lieu so sanh la so liau cua nam tai chinh kat thiic ngay 31 thang 12 nam 2015 da duvc COng ty THNH Ernst & Young Viet Nam (EY) kiem Wan. S6 lieu nay da ducec phan loci lai cho phis hqp a so sanh vai so lieu nam nay.
30. CAC SI/ KItN PHAT SINH SAU NGAY KET THUC KY Kt TOAN
Kh6ng c6 cac sir ki'n nao khac phat sinh sau ngay kat thim kjf ke toan co anh huteng trong yeu hoac co the gay anh hu'&ng tong yeti den hoat Ong cua C6ng ty va kat qua hoat Ong kinh doanh rieng cua C6ng ty.
Ng6 Thj Huyen Ngu*i lap
Nguyen Thi Thu Hien Ka town triremg
Ngay 02 thang 02 nam 2017
45
1 100.00% C8ng ty TNHH Quan ly Xay di,rng Vincom
TOp down Vingroup — Cong ty CP
THUYET MINH BAO CAO TAI CHINH RING GIU'A NIEN DO (tiep theo) Qu9 IV nam 2016
PHU Luc 1 - ca CAU TO cHirc TAI NGAY 31 THANG 12 NAM 2016
STT Ten Ono tv
1 C8ng ty C6 phan Vincom Retail
2 COng ty TNHH Vincom Retail Mien Nam 100.00%
3 C8ng ty TNHH Vincom Retail Mien Bac 100.00%
5 COng ty c6 phan deu to An Phong 100.00%
6 C8ng ty TNHH MTV 'Throng mai Dau tu, vA Phat then nth Dai
CEng ty TNHH Kinh doanh Bet Ong san Vinhomes 1
COng ty TNHH Kinh doanh Bat DOng SAn 100.00% Vinhomes 2
C8ng ty TNHH Quan ly Xay di,rng Vincom 100.00% 3
CC/rig ty TNHH Quan ly Xay dung Vincom 6
CEng ty C6 phan Dau tu, vi PhAt then Dja ec Thanh ph6 HoAng Gia
TV /d loci kh
99.28%
99.28%
99.28%
97.12%
99.28%
100.00%
100.00%
99.93%
100.00%
99.93%
99.93%
97.85%
Tru sef chinh
S6 7 Dutrng Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phut/rig Viet Hung, quen Long Bien, TP HA NOi 72 Le Thanh Ten vi 45A Ly Ti , Trong, Phutrng Ben Nghd, Q1, TPHCM S6 72A, Nguyen Trai, Phut:mg Thuvng Dinh, Quen Thanh Xuan, TP HA NOi Km1 + 200, Dub Tran Hung Dao, P. Su6i Hoa, Thanh ph6 Bac Ninh, Tinh Bac Ninh 3 Dutmg 3/2, phutrng 11, Quen 10, ThAnh ph6 H6 Chi Minh, Viet Nam 72 Le ThAnh t8n vi 45A Ly Tv, Tr/Nig, Phut/fig Ben Nghe, Q1, TPHCM S6 7 Dutrng Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phu*ng Viet Hung, quen Long Bien, TP Ha NOi S6 7 Dutmg Bang Lang 1, Khu DO thj Sinh thAi Vinhomes Riverside, phetrig Viet Hung, quen Long Bien, TP HA NOi S6 7 Dtr&rig Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, pht.rong Viet Hung, quen Long Bien, TP HA NOi S6 7 Wong Bang Lang 1, Khu D8 thj Sinh thAi Vinhomes Riverside, phut/rig Viet Hung, quen Long Bien, TP HA NOi S6 7 Dutrng Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phutmg Viet Hung, quen Long Bien, TP HA NOi S6 72A, Nguyen Trai, Phtretng Thu'qng Dinh, Quen Thanh Xuan, TP HA NOi
Hoar deny chinh
di,rng vi kinh doanh bet dOng sin
Cho thud met bang ban 16
Cho thud' met bang ban 16
DAL' tu,, xay dirng vi kinh doanh bet dOng san
Cho thug met bang bang
Dau tu,, xay dung vi kinh doanh bet Ong san
Kinh doanh bet dOng san
Kinh doanh bet dOng san
XAy do,ng nhA vA cac cong trinh kg thuet dan dung Hoat dOng kien trim vi tu, yen kg thuet Xay dy,ng nhA vA cac c8ng trinh kg thuet dan dung Hoot dOng kien trim vA tu, yen kg mot
Hoat Ong kien trim vA tu, yen k9i thuet
Oki kr, Ay di,rng vi kinh doanh bet dOng san
Ti/ le bieu quvgt
100.00%
4 97.83% COng ty C6 phan Dau tu, vi Phat then DO thj Su6i Hoa
7
8
9
10
11
12
100.00%
100.00%
100.00%
97.85%
46
Tip down Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHINH RIENG GIU'A NIEN DO (tiep theo) Qu9 IV nam 2016
PHI LI1JC 1 - Ca CAU T6 CHO'C TAI NGAY 31 THANG 12 NAM 2016
STT Ten cling ty
13
14
15 C6ng ty C6 phen Bet dOng san Xavinco
16 CEng ty C6 phan Dau to Xay dung TAn
Lien Phat
C6ng ty TNHH Xalivico 17
C8ng ty C6 phan Trung tam HOi chg 18 Trien lam Viet Nam
C6ng ty c6 phan du to kinh doanh va 19 phat trien do thj Ng8i Sao Phtrang Nam
20 C6ng ty TNHH kinh doanh thtrang mai
djch vy Hoa Mai
C8ng ty c8 phan Phat trien the thao va 21 gai tri Me Tri
CEng ty TNHH Metropolis HA NOi 22
C8ng ty Co phen sach ViOt Nam 23
Cong ty TNHH Dau to va Phat trien 24 Thanh ph6 Hoang Gia
Gang ty phen d8 thj du Ijch Can Gier 25
11,16 bi4u Tjf le Ich guyet
98.90% 98.90%
94.00% 94.00%
96.44% 96.42%
80.00% 79.77%
74.00% 71.35%
83.32% 83.32%
100.00% 99.99%
74.00% 74.00%
99.00% 99.93%
100.00% 50.07%
65.33% 65.33%
100.00% 100.00%
97.15% 77.49%
Tru s& chinh
S6 458 Ph6 Minh Khai, phoang Vinh Tuy, quOn Hai Be Thing, TP HA NOi S6 7 Doting Bang Lang 1, Khu D6 thj Sinh thai Vinhomes Riverside, photing ViOt Hong, quOn Long Bien, TP Ha NOi S6 191 BA Trieu, piloting L6 Dai Hanh, quOn Hai BA Thing, HO NGi S6 72 L6 Thanh T8n, photing Ben Nghe, quOn 1, TP.HCM 233 Nguyen Trai, Piloting Thuvng Dinh, QuOn Thanh Xuan, TP HA NOi 148 Doting Giang V6, Phtrerng Gang V6, QuOn Ba Dinh, TP HA NGi S6 72 LO Thanh Ton, piloting Ben Ngta, quOn 1, TP.HCM
S6 72 L6 Thanh T8n, phoang Ben Nghe, quOn 1, thanh ph6 H6 Chi Minh, Viet Nam
S6 7 Dai LO Thang Long, photing Me Tri, Quen Nam TO, Liam, Thanh ph6 HA NGi
L6 det HH, &rang Pham Wing, photing Me Tri, quOn Nam TO, Liam, HA NOi S6 44 ph6 Trang Tien, Piloting Trang Tien, QuOn Floan Kiem, Thanh ph6 HA NOi, ViOt Nam S6 7 Doting Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, pinking ViOt Hong, quOn Long Bien, TP HA NOi
Hoat Crane chinh
Dau to, xay dt,rng va kinh doanh bet Ong san
Esau to, xay dong va kinh doanh bet dOng san
Deu to, xay dong vO kinh doanh bet Ong sin
Eau to, xay drng va kinh doanh bet dOng san
Eau to, xay &mg vfi kinh doanh bet Ong san
Oat' to, xay clking Ira kinh doanh bet dOng san
Deu to, xay dong vfi kinh doanh bet dOng san
Eau to, xay dong vO kinh doanh bet Ong sin
Deu to, xay dong va kinh doanh bat dOng san
Dau to, xay dong va kinh doanh bet Ong san
Xuet ban sach
Kinh doanh bet Ong sari
COng ty C6 phan Phat trien DO thj Nam HA NOi
Gang ty C6 phan Eau to va Phat then DO thj Sai DEng
S6 72 L6 Thanh T6n, piloting Ben Nghe, Elk to, xay dong va kinh doanh bet dOng san quOn 1, TP. 1-i6 Chi Minh
47
CEng ty c6 phan dau to djch vu Thkrang Mai thAnh ph6 H6 Chi Minh
C8ng ty TNHH phat then cong vien trung tam
Cong Ty TNHH Dau Tv VA Phat Tan D6 Thj Gia Lam
Cong ty TNHH Kinh doanh Bet dung sin Phe Gia
Cong ty CP to yen dau to va deu ttr Viet Nam
Cong ty CO phen Dau to Kinh doanh Bat Ong sin Thang Long
7:9' id ego t.gi& Ti Id loi ich
99.79% 100.00%
63.15% 63.15%
94.00% 100.00%
98.67%
83.87% 85.00%
96.70% 98.00%
49.33% 50.00%
63.00% 63.00%
100.00% 90.50%
90.50%
100.00% 90.50%
Ten cong ty
26 Cong ty CP Nang Luang Hai Linh
27
28
30
31
32
36 Cong ty TNHH Quin ly Vinpearl
29 Cong ty CP Dau ttr & Phat then Sinh Thai 100.00%
33
34 CEng ty CO phan Vinpearl
35 Cong ty CP Dau Tkr Thkrang mai Vinpearl 100.00%
TOp doan Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHENH RING GIU'A NIEN DO (tiep theo) Qu9 IV nam 2016
PHI LYC 1— ca CAU TO CHOC TAI NGAY 31 THANG 12 NAM 2016
Tni s& chinh
&rang Nguyan Binh Khiem, phkrang Deng Hii 2, quen Hai An, thanh ph6 Hai Pheng 72 Le Thinh T8n - Phtrang Ben Nghe -Quen 1 - TP H6 Chi Minh P900, Teng 9, Tea nha IPH, SO 241 Xuan They - Phutmg Djch Vong Heu - Quen Cau Giey - HA NOi S6 191, ph6 Be Trieu, Phvang Le Dai Hanh, Quen Hai Be Tung, ThAnh ph6 HA Nei, Viet Nam SO 7 &rang Bang Lang 1, Khu de thj sinh thii Vinhomes Rivers - Phkrang Viet Hung - Quen Long Bien - HA NOi 63 ph6 Hang GA - Phu'&ng Hang BO -Quen Hoan Kiem - HA Nei S6 191, ph6 BA Trieu, Phu'ng Le Dai Hanh, Quen Hai Be Tung, Thanh ph6 HA NOi, Viet Nam 13 Hai BA Tnrng,Phtrang Trang Tien, Q. HoAn KiOm, TP HA NOi Dio Hen Tre, phtrang Vinh Nguyen, TP. Nha Trang, tinh KWh Hea S6 7 Outing Bang Lang 1, Khu DO thj Sinh thAi Vinhomes Riverside, phkreng Viet Hung, quen Long Bien, TP HA NOi SO 7 &rang Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phtyang Viet Hung, quen Long Bien, TP HA Nei
Hoat Clang chinh
Elk tty, xay dkrng va kinh doanh bat Ong san
Dau tv, xay dtyng va kinh doanh bet Ong san
Dau tu, xay dung va kinh doanh bet dOng san
Dau tty, xay di,rng va kinh doanh bet dOng san
Dau ttr, xay dung va kinh doanh bet deng san
[Au tu, xay dkrng va kinh doanh bat dOng san
Dau ttr, xay dkrng va kinh doanh bet Ong san
Dau kr, )(Ay dung va kinh doanh bat Ong san
Dau kr, xay dkrng va kinh doanh djch vu nhA hang, khach san
Dau tu, xay Ong Ira kinh doanh bet dung san
Cung cap djch vu tu, van quan ly, mai giai, dau gift bet Ong san, wing bA tour du Ijch, dich vu kru tru ngan ngay
48
41 CEng ty TNHH Future Property Invest 100.00%
42 90.00% C8ng ty TNHH Bat Ong san Thy Tang Long
C8ng ty TNHH Khich san vi Du lich Thy 43 70.00% Ho View
44 Cong ty TNHH Vinpearl Bei Dai 90.00%
45 C8ng ty TNHH Dau by Cam Ranh 90.00%
46 Gang ty C6 phan Du Ijch Hon MOt 83.63%
COng ty TNHH Dau tur vi Phat then Hon
47 90.00% Tre
48 Cong ty TNHH Vinpearl Ha Long 100.00%
49 Cong ty TNHH Vinpearl Can Tha 100.00%
50 C8ng ty C6 Phan Vinpeartland
100.00%
STT Ten cam tv
37 Cong ty TNHH Vinpearl Nha Trang 100.00% 90.50%
38 CEng ty TNHH MTV Vinpearl Di Nang 100.00% 90.50%
39 C8ng ty TNHH MTV Vinpearl HGi An 100.00% 90.50%
40 C6ng ty C6 phan Vinpearl Quy Nhan 98.00%
Tv /6 bleu gait Ti Id lei ich Tru s& chInh
Dio Hon Tre, Phu'ng Vinh Nguyen, Thenh ph6 Nha Trang, Tinh Khanh H6a, Viet Nam Outrng Tnremg Sa, Phutmg Eloa Hdi, quOn Ng6 Hinh San, TP. Di Nang Kh6i Phutrc Hdi, phut:mg CCra Dai, TP. HOi An, tinh Quang Nam Khu Du lich Vinpearl Quy Nhan, Khu Kinh
88.69% 4 Nhan HO', than Hii Giang, XA Nhan Hii, Quy Nhan, Binh Dinh Outing Throng Sa, Phutmg Hoa Hii, quAn NgG Hinh San, TP. Di Nang S6 72 Le Thinh T8n, phtrong Ban Nghe, quOn 1, TP.HCM 58 dutmg Thy H6, phutrng Quing An, quOn Tay H6, Tp. HA NOi 17A Bach Ding, Phutrng Phtro,c Tien, Nha Trang, Khanh Floa 16 Mac Dinh Chi, Phu'ng Phut,c Tian, Nha Trang, Khanh H6a Dao Hon Tre, phutmg Vinh Nguyen, TP Nha Trang, tinh Khinh Floa S6 42/2 Bong Nai, Phutmg Phutec Hii, Thanh ph6 Nha Trang, Khinh Hoa Di() Rau, Phuteng Bai Chay, Minh ph6 Ha Long, Tinh Quing Ninh, Viet Nam 209, duttng 30/4 - Phutrng Xuan Khanh -
QuOn Ninh Kiau - Can Tha Dio Hon Tre, Phu*ng Vinh Nguyen,
98.86% Thinh ph6 Nha Trang, Tinh Khanh Hem, Viet Nam
90.50%
84.93%
63.35%
81.45%
81.45%
75.69%
81.45%
90.50%
90.50%
TOp doan Vingroup — Cong ty CP
THUYET MINH BAO CAO TAI CHINH RIENG GIU'A NIEN DO (tiep theo) Quit IV narn 2016
PHI) Lyc 1 - ca CAU TO CHCPC TAI NGAY 31 THANG 12 NAM 2016
Hoat dOng chinh
Diu ttr, xhy dung vi kinh doanh djch vu nha hang, khich san
Dau tv, Ay dung va kinh doanh djch vu nha hang, khach san Dau ttr, xhy dung vi kinh doanh djch vu nha hang, khach san
Cung cap dich vu du lich sinh thai vi cac Ioai hinh du lich khic
Dau ttr, xhy dkrng vi kinh doanh dich vu nha hang, khich san
Dau ttr, )(Ay dung va kinh doanh bat dOng san
Dau ttr, xhy citing va kinh doanh dich vu nha hang, khach san Dau ttr, xhy diyng vi kinh doanh dich vu nha hang, Mach san Dau ttr, Ay dt,rng va kinh doanh dich vu nha hang, khach san Dau ttr, xhy dung va kinh doanh djch vu nha hang, khich san Dau br, xay dung va kinh doanh dick vu nha hang, khach san Dau ttr, xhy dkrng vi kinh doanh dich vu nhi hang, khach san Dau by, Ay dung va kinh doanh djch vu nha hang, khach san
Cung clop djch vu cOng vien vui chai va cang vien theo chi de
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Tj le /Au igiyLit
86.96%
56.44%
99.00%
100.00%
100.00%
100.00%
100.00%
Tj le loi Ich
86.94%
50.07%
98.91%
99.50%
100.00%
99.93%
100.00%
100.00%
89.02%
77.50%
64.00%
90.00%
99.67%
88.73%
77.24%
63.79%
89.70%
TOp down Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHINH RIENG GIO'A NIEN DO Op theo)
Qu9 IV ham 2016
PHI) LVC 1— ca CAU TO CHU'C TAI NGAY 31 THANG 12 NAM 2016
STI- Ten Ong ty
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55 C8ng ty TNHH MTV Vinschool
C8ng ty TNHH Giao due va Deo too VinAcademy
Cong ty TNHH Djch vu Bao ve Vincom
COng ty TNHH Dau ttr Sin xuat Phat than N8ng nghiOp Vineco
C8ng ty TNHH Dau to Sen xuat Phat hien Nong nghiOp Vineco-Tam Deo
Cong ty TNHH Wing nghiOp Deng Nai — VinEco
CEng ty TNHH Meng Nghiep VINECO SAGRI Gong ty CO phan Du Ijch va they san Van RIM
Tru ser chlnh
S6 72 Le Thanh Ten, phutmg Ben Nghe, quen 1, TP.HCM S6 72 Le Thanh Ten, phuttng Ben Nghe, quen 1, TP.HCM S6 7 Dtreng Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phuerng Viet Hung, quail Long Bien, TP HA NOi S6 458, Ph6 Minh Khai, Phutmg \firth Tuy, OLIO hai BA Trung, TP HA NOi S6 7 Dung Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phtrerng Viet Hung, quen Long Bien, TP HA NOi S6 7 Overng Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phverng Viet Hung, quen Long Bien, TP HA NOi S6 7 Dtrerng Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phveng Viet Hung, quen Long Bien, TP HA NOi S6 7 Dueng Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phuting Viet Hung, quen Long Bien, TP HA NOi Then Ca Quan, TT Gia KWh, huyOn Binh Xuyen, Tinh \filth Phtic, Viet Nam Km13, Quec LO 51, Op Long Khanh 3, xa Tam Phutte, Thanh Ph6 Bien WA, Tinh Deng Nai. 38 Pham Van C8i, KA Pham VAn CGi, Huyen Cu Chi, TPHCM Then Dung K'Si, KA Do Chais, Huyen Lac Wang, Tinh Lem Deng, Viet Nam
Hoot Clang chlnh
Ben 10 trong cac dra hang chuyen doanh
Ban le trong cac cira hang chuyen doanh
BAn le tai cac trung tam Hwang mai hoac tha hang On ich
Cung cap cac djch vu benh vin
Cung cap djch vu gibe) due
Cung cap djch vu gide) due
Kinh doanh djch vu bao ve
Sen xuat ye kinh doanh cac san pham n8ng nghiep
Sin xuat ye kinh doanh cac san pham nong nghiOp
Sin xuat ve kinh doanh cac san pham nong nghiOp
Sin xuat va kinh doanh cac sin pham neng nghiOp Ben bu8n nhien lieu ran, long, khl IA cac san pham lien quan
CEng ty TNHH Dau to Kinh doanh Thtrang mai BFF Cong ty CO phan Djch VIA Thtrang Mai Tong He Vincommerce
C6ng ty TNHH Kinh doanh Thtrang mai ve Djch vu VinDS
Cong ty Co phan BOnh vin Da khoa Quec to Vinmec
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TOp loan Vingroup — C6ng ty CP
PHU LITIC <Theo thong
PL
2 — GIAI TRINH BIEN DQNG KET QUA KINH DOANH SO Veil ttr155/2015/1T-BTC, ngay 6/10/2015>
CHI TIEU Quy IV nam 2016
TRU'O'C
Quy IV nam 2015 Chenh I8ch Don vi tfnh: VND
Nam 2016
01 Tong doanh thu 1,806,850,262,770 350,929,389,732 1,455,920,873,038 414.88% 3,773,351,633,549
02 Cac khoan giam ter 10 Doanh thu than 1,806,850,262,770 350,929,389,732 1,455,920,873,038 414.88% 3,773,351,633,549
11 Gia von hang ban 777,107,054,958 179,868,630,442 597,238,424,516 332.04% 2,131,374,123,122
20 Lqi nhudn gQp 1,029,743,207,812 171,060,759,290 858,682,448,522 501.98% 1,641,977,510,427
21 Doanh thu tai chfnh 451,758,914,821 1,185,059,279,566 (733,300,364,745) -61.88% 3,767,599,143,036
22 Chi phi tai chfnh 1,244,773,465,848 741,763,808,990 503,009,656,858 67.81% 3,536,898,853,168
23 - Trong Cf6: Chi phf laf vay 1,115,381,163,719 964,113,690,837 151,267,472,882 15.69% 3,277,895,770,649
25 Chi phf ban hang 85,118,846,740 2,443,687,308 82,675,159,432 3383.21% 182,418,641,090
26 Chi phi quan Iy doanh nghiep 13,335,589,610 90,557,999,607 (77,222,409,997) -85.27% 169,588,486,855
30 Lqi nhudn than 138,274,220,435 521,354,542,951 (383,080,322,516) -73.48% 1,520,670,672,350
31 Thu nhep khac 5,282,393,067 3,659,355,769 1,623,037,298 44.35% 10,878,730,989
32 Chi phi khac 120,800,016 5,009,642,418 (4,888,842,402) -97.59% 5,388,771,472
40 Lqi nhu8n khac 5,161,593,051 (1,350,286,649) 6,511,879,700 -482.26% 5,489,959,517
50 Lqi nhu8n trutv thug 143,435,813,486 520,004,256,302 (376,568,442,816) -72.42% 1,526,160,631,867 51 CP thue TNDN hien hanh 43,708,266,319 1,656,819,448 42,051,446,871 67,762,862,196 52 Thu nhep/(chi phf) thug TNDN hoan lai (1,569,955,793) (814,940,711) (755,015,082) (2,855,988,753)
60 Lqi nhudn sau thug 101,297,502,960 519,162,377,565 (417,864,874,605) -80.49% 1,461,253,758,424
Gidi trinh nguy8n nhan bi6n Ong trong truing hqp KQKD Mira haikk bao cao bin clOng tir 10% tro' len - Trong quy 4 nam 2016, doanh thu tang 415% so vol ding ky nam ngoai chi] yeu tip viec ghi nhen doanh thu tip chuyen nhuvng bet dOng san; gift von tang Wang (mg.
- Doanh thu tai chfnh Om so vol clang ky yeu do gam thu nhep tip lai ten girl, cho vay va thu nhep tir hoat Ong du tu'
- Chi phf tai chfnh tang so vdri cOng ky do phat sinh chi phi di vay de phyc vu cac hoat Ong kinh doanh cua COng ty
- Chi phi ban hang lien quan den hoat dOng bet dOng san tang den den min tang dOt bien so vai cOng ky nam ngoai.
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Mai Hoa
TOp doan Vingroup — Cong ty CP
PHy LyC 3: CAC CHi TIEU TAI CHINH Ca BAN
Chi ti8u Dan vi tinh Ky nay Ky trunSec
Ca du tai san Tai san dal han / Tong tai san % 67.5% 69.1% Tai san ngen han / Tong tai san
co, du ngu6n von
% 32.5% 30.9%
Nq phai tra / Tong nguon von % 50.5% 52.4% Nq vay / Tong nguon von (*) % 41.9% 44.7% NQ' thuk /1-Ong nguon von (*) % 23.0% 10.5% Ngan von chi sc) hCru / Tong nguon von % 49.5% 47.6% Lqi ich oh co dong Neu s6 / Tong nguOn von %
Kha 'ling thanh town Kha nang thanh toan nhanh Lan 1.10 1.17 Kha nang thanh town hien hanh Lan 1.35 1.20
Ty suit lqi nhu8n Lqi nhan sau thug / Tong tai san % 1.77% 3.80% Lqi nhuin sau thug / Doanh thu than % 38.7% 305.1% Lqi nhuin sau thug / Nguon von chi sZr hCru % 3.6% 8.0%
(*) Nq vay la town bd nq vay ngen han va dai han cia cac ngan hang va to chirc, nq than = nq vay - ben va Wang &rang tien - du tu, nArn giCr den ngay Sao han- cho vay
Ngay.92.thing 02 nam 20
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