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CONG TY CO PHAN DAU TU. HAI PHAT

BAO CAO TAI CHINH RIENG GHIA NIEN DO DA DUQC SOAT XET Cho kS, ke toin 6 thang ket thtic tai ngay 30/6/2018

Ha Ar-oi - Titling 8 nrim 2018

II

1111 CONG TY CO PHAN DAU TY HAI PHAT

U

II MIJC LUC

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BAO CAO CUA BAN TONG GIAM DOC 1 - 2

BAO CAO SOAT XET THONG TIN TAI CHfNH GIGA NIEN DO 3

BAO CAO TAI CHINH RIENG GICJA NIEN DO DA DISQC SOAT XET

Bing Can &Si ke toin rieng giDa nien dit'S 4 — 5

Bio cao Ket qui hoot dOng kinh doanh rieng giaa nien dQ 6

BA° cao Ltru chuyen tien te rieng gift nien dO 7

Thuyet minh Bio cao tai chinh rieng giira nien di) 8 — 36

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CONG TY CO PHAN DAU TU HAI PHAT

BAO CAO CCJA BAN TONG GIAM DOC

Ban Tang Giam dac Cong ty Ca xphAn DAu tu Hai Phat trinh bay Bao cao nay ding Bao cao tai chinh rieng di ducc kiem toan cho kS, ke town 6 thing ket thac ngay 30/06/2018.

CONG TY

Cong ty CO phAn D'Au to Hai Phat (gui tit la "Cong ty") tien than la Con& ty Co phAn Xay dung — Du ljch Hai Phat thanh lap theo GiAy chumg nhtin ding ky kinh doanh Cong ty Co phAn do Sdr Ke hoach va dAu ttr tinh Hi Tay cAp ngity 15/12/2003 va hoot Ong theo Giity chimg nh(in ding kS, doanh nghiep Cong ty ca phAn so 0500447004 ngay 29 thing 04 ram 2011; ding 14, thay dal 'An thfr 12 ngay 11 thing 01 nom 2018 do Soy Ke hoach va DAu to Thanh pita Ha N6i cAp.

• Theo pay ding ky doanh nghiep l'An tilt? 12 van dieu le dm Cong ty la 1.500.000.000.000 (tang worn iing vii 150.000.000 co phAn, menh gia mOt ca phAn la 10.000 (tang.

Ten Cong ty: CONG TY CO PHAN DAU TU" HAI PHAT

Ten giao djch Quac to la HAI PHAT INVESTMENT JOINT STOCK COMPANY. Ten viet tit la: HAI PHAT INVEST

Try soy chinh cua Cong ty TAng 5, T6a CT3, The Pride, khu D6 thj m6i An Hung, phuomg La Khe, quail Ha Dong, Ha Nstii.

Cong ty dtrot Soy Giao dich Chting khoan Thanh Oa Ha Chi Minh chAp thu'a'n ding 14 niem yet bit dAu tir ngay 02/7/2018 voi mi chirng khoan HPX.

HOI DOG QUAN TRI VA BAN TONG GIAM DOC

H(li ding Quin tri Ong D6 QuSt Hai Ong Le Tien Hung Ong Nguygn \fin Phtrung Ba TrAn Hoai Anh Ba Chu Thi Luang Ong Nguyen Xuan Dong Ong Hoang Ve Dung Ong Pham Minh TuAn

Chu tich Pho Chu tjch Thtramg trirc Pho Chu tjch Thanh vien Thanh vien Thanh vien Thanh vier' Thanh vien

Wen nhiem 24/7/2018 Mien nhiem 24/7/2018 Ba nhiem 24/7/2018 Ba nhiem 24/7/2018 Ba nhiem 24/7/2018

Cac thanh vien Ban Tang Giam dac Cong ty a dieu hanh Cong ty trong ky va den ngay lip Bao cao nay gam:

Ong Da QuS, Hai Tang Giam deic Mien nhiem 24/7/2018

Ong Doan Hee Thu4n Tang Giam dac Ba nhiem 24/7/2018 Ong Doan Ma Thuin Pho Tang Giam dac

B6' nhiem 03/3/2018

Thu&ng trm,rc Mien nhiem 24/7/2018 Ong Le Tien Hung Pho Tang Giam doc

Mign nhiem 03/3/2018

Thueyng trirc Ong Dao Tien Dung Ph6 Tang Giam dac

MiZn nhiem 12/02/2018

Ba TrAn Hoai Anh Ph6 Tang Giam dac Ong Pham Minh TuAn Pho Tong Giam dac MiZn nhiem 7/8/2018 Ong Le viet Pho T6ng Giam dac Ong Doan Hem Thu:an Pho Tang Giam dac

Mign nhiem 03/3/2018

Ong Ta Phu Ctrong Pho Tang Giam dac

136 nhirri 08/02/2018 Ong Le Tien Dung Pho Tang Giam dac

Ba nhiem 08/02/2018

Ong Nguyen Anh Ta Pho Tang Giam dac

Ba nhiem 04/6/2018 Ba Phang Thi Hai Van Pho Tang Giam (lac Ba nhiem 07/8/2018

Ban Tang Giam (lac

•

• CONG TY CO PHAN DAU TUI HAI PHAT

II BAO CAO CUA BAN TONG GIAM DOC (Tiep theo)

II CAC SI" KItN SAU NGAY KET THUC KY ICE TOAN

II Theo nhan djnh dm Ban Tong Giim d6c, xet tren nhang khia canh trQng yeu, khong c6 sir ki0 bAt thutmg nio xiy ra sau ngiy kh6a so ke toil.' lam inh hi.r6mg den tinh hinh tai chinh vi hog d6n§ cila Cong ty can

II thiet phii dieu chinh hoac trinh biy ten Bio cao tai chinh rieng gift nien d6 cho 1(5, ke town 6 thing ket thitc ngiy 30/06/2018.

II

11

KIEM TOAN VIEN

II Bic) dm tai chinh rieng gitla nien d6 cho k5, ke town 6 thing ket thfic ngiy 30/06/2018 duqc sold )(et bai C6ng ty TNHH kiem town CPA VIETNAM - Thinh vien Hang Kiem town Qui:Sc to Moore Stephens.

III

a a a a a a a a I

TRACH NHItM CUA BAN TONG GIAM DOC

Ban T6ng Giim d6c Cong ty c6 trich nhiOm lap Bio cao tai chinh rieng giUa nien d6 phin inh in6t cich trung thirc Nth hqp l tinh hinh tai chinh ding nhu ket qui hog Ong kinh doanh giila nien d6 vi tinh hinh km chuyen tien t' gift nien d6 dm C8ng ty trong kj, hog d6ng. Trong vic lap Bio cao tai chinh rieng giaa nien d6 nay, Ban Tong Giim d6c duqc yeti cAu phii:

• Lira chon cac chinh sich ke toin thich hop vi ip dung cac chinh sich do mgt cich nhAt quin; • Dtra ra cac phin doin vi trac tinh mgt cich hqp 1j, vi than trQng; • Neu rO cac nguyen tic ke toin thich hop c6 duqc tuan thii hay khong, c6 nhang dp dung sai WI trcing

yeu can duqc ding 138 vi giii thich trong bio cao tai chinh rieng girra nien d6 hay khong; • Thiet ke, thirc hiO vi dui tri he tilting kiem soot n6i b6 lien quan tai vi'c lap vi trinh biy kip 1j, cac

Bio cao tai chinh rieng de Bio cao tai chinh rieng girra nien d6 khong bi sai sot tong yeu ke ca do gian lan hoAc bi loi.

• Lap Bio cao tai chinh rieng girra nien d6 tren ca soy hog Ong lien tuc trir twang hqp khong the cho rang C6ng ty se tiep tuc hog Ong kinh doanh. .e.

)

Ban 'cling Gam dOc Cong ty chju trach nhi@n dam bao rang so sach ke toan duTic ghi cher) mOt cach phi, c kip a phin inh mgt cich hop lj, tinh hinh tai chinh dm COng ty a bat kj, thori diem nao vi dim bio rang Bao cao tai chinh rieng gifra nien d6 duvc lap phit hop vai cac Chuan muc ke toin,V* Nam, Che d6 Ke KI town Doanh ngh4 Vi't Nam hi0 hinh va cac quy djnh phip 15, khic c6 lien quan den v* lap vi trinh biy ?) Bic) cao tai chinh rieng giira nien d6. Ban Tong Gam dOc ding chju trich nhi01 dim bio an town cho tai :: sari dm Cong ty va vi vay thirc hiO cac bin phip thich hop de ngan chin va phat hi0 cac hank vi gian 'An D,

vi sai pham khic.

Ban T6ng Gam do'c xac nhan rang Cong ty dA tub thu cac yeu cAu neu ten trong vi'c lap Bao cao tai chinh rieng giila nien d6.

Doan Bea Thu4n Tang Giam difoc Fla NOi, ngity 27 thong 8 nom 2018

2

I a I a a I

1 ir a IIII

a a a a

Thay n Tong Giim d6c; --

CpAVI ETN AM

So: 705/2018/BCSX-BCTCR/CPA VIETNAM

CONG TY TNHH KIeM TOAN CPA VIETNAM Try scs chinh TP. Ha N6i: Tang 8, Cao Oc Van phong VG Building, S6 235 Nguy& Trai, Q. Thanh Xuan, TP. Ha N6i.

T +84 (24) 3 783 2121 F +84 (24) 3 783 2122 E info@cpavietnam.vn W www.cpavietnam.vn

Kinh

BAO CAO SORT XET THONG TIN TAI CHINH GAM NIEN DO

Cac CO thing, HO clOng Quin tri va Ban riling Giam d6c COng ty CO phtin Dan to Hai Phat

Chang toi da thi,rc hien cong viec soot xet bao cao tai chinh Hong giira nien dO kern theo cua Cong ty Co phan Dau to Hai Phat (g9i tat la "Cong ty"), dtrcrc ngay 27 /hang 8 nom 2018, tic trang 04 den trang 36, bao Bang can d6i ke toan rieng tai ngay 30/06/2018, Bao cao ket qua hoot Ong kinh doanh rieng va Bao cao luu chuyen tien to rieng cho kjt ke toan 6 thing ket thac cang ngay va Ban thuyet minh bao cao tai chinh rieng.

Track nhiOn dm Ban TOIng Giam thic

Ban 'cling Giam d6c Cong ty chiu trach nhiem lap va trinh bay bao cao tai chinh rieng giira nien dO pha hgp voi Chuan mkrc Ke toan Viet Nam, Che dq Ke toan doanh nghiep Viet Nam hien hanh va cac quy dinh phap ljt c6 lien quan den viec lap va trinh bay Bao cao tai chinh rieng giira nien dO va chit' trach nhiem ye kiem soot nOi b's5 ma Ban Tong Gam doc xac dinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh Hong giira nien dO khong c6 sai sot trQng yeu do gian lan hoac nham lan.

Trach nhiOn cua Kiem town vien

Trach nhiem cua chung toi la dua ra ket Wan ve bao cao tai chinh rieng giira nien dO tren‘ket qua soar xet cua chung toi. Chung toi da tlwc hien cong viec soar xet theo Chuan more Viet Nam ve hgp (long dich vu soar xet so 2410 - Soat xet thong tin tai chinh girra nien d6 do kiem toan vien dOc lap cua Cong ty thi,rc hien.

Cong viec soot xet thong tin tai chinh giera nien d'6, bao g6m viec thvc hien cac cuOc phong van, chi yeu la phong van nhang ngtrai chin filch nhiem ye cac van de tai chinh Ice toan, va th,rc hien tha tic phan tich va cac thu tuc soot xet khac. M6t cuOc soot xet ye ca ban c6 pham vi hep hon mOt cuOc kiem toan &me tlwc ',N

hien theo cac chuan nwc kiem toan Viet Nam va do vay khong cho phep chung toi dot duqc ski- darn bao rang chung Vol se nhan biet &ivy tat ea cac van de trQng yeu c6 the chive Oat hien trong mOt cuOc kiem toan. Theo do, chung Col khong dua ray kien kiem toan. VI

Ket ItiOn cua Kiem toan vien

Can cu tren ket qua soot xet cua chung toi, chung toi khong thay co van de gi khien chung toi cho rang bao cao tai chinh rieng gitta nien dO dinh kern khOng phan anh trung thi,rc va hgp 1St, ten cac khia canh trQng yeu, tinh hinh tai chinh cua don vi tai ngay 30/06/2018, va ket qua hog Ong, kinh doanh va luu chuyen tien to cua don vi cho kSi ke toan 06 thing ket thac ding ngay, phit hgp chufin mtrc ke toan, the dO ke toan Doanh nghiep Viet Nam va cac quy dinh phi) 1S, c6 lien quan den viec lap va trinh bay bao cao tai chinh

nien dO.

Van Thing Pho TOng Giam dOc S6 Giay CN DKHN kiem toan: 1147-2018-137-1 Gay Uy quydn so: 03/2018/UQ-CPA VIETNAM ngay 02/01/2018 cua Chit tich HDTV Thay mat va dai dien CONG TY TNHH KIEM TOAN CPA VIETNAM Thanh vie') Hang kiem town Quiic to Moore Stephens Ha NQi, ngay 27 thong 8 nom 2018

3

MOORE STEPHENS INTERNATIONAL LIMITED

A member of Members in principal cities throughout the world

100 2.536.230.726.385

110 5.1 319.340.803.563 111 37.340.803.563 112 282.000.000.000

130

1.541.622.673.969 131 5.2 127.770.497.217 132 5.3 752.481.752.464 136 5.4 661.370.424.288 137

140 5.5 653.862.089.187 141 653.862.089.187

150 21.405.159.666 152 45.620.030

153 5.6 21.359.539.636

200 4.141.935.938.257

210 51.000.000.000 216 5.4 51.000.000.000

220

158.089.987.310 221 5.7 158.089.987.310 222

170.637.281.291 223

(12.547.293.981) 227 5.8 228

30.000.000 229

(30.000.000)

240 2.221.999.149.882 242 5.9 2.221.999.149.882 250 5.10 1.655.177.694.689 251 1.126.434.013.381 252 404.295.220.000 253 124.448.461.308

2.578.014.016.089

550.045.195.164 220.045.195.164 330.000.000.000

1.362.666.202.068 252.675.641.687 703.184.616.910 445.805.943.471 (39.000.000.000)

637.336.315.455 637.336.315.455

27.966.303.402 7.113.466.386

20.852.837.016

3.985.830.319.632

52.060.870.000 52.060.870.000

203.462.962.616 203.462.962.616 214.203.278.291 (10.740.315.675)

30.000.000 (30.000.000)

2.220.600.781.538 2.220.600.781.538 1.469.706.385.165

931.450.000.000 386.176.385.165 152.080.000.000

-44 ;I

T

.0) rN

260

55.669.106.376

39.999.320.313 261 5.11

55.669.106.376

39.999.320.313

270 6.678.166.664.642 6.563.844.335.721

• CONG TY CO PHAN DAU TI.' HAI PHAT

• Bao cao tai chinh ring giUa nien CIO cho kY ke toin 6 thing ket thuc ngay 30/06/2018

I

BANG CAN DOI ICE TOAN RIENG GICTA NIEN DQ Mau B Ola-DN

Toi ngay 30 thing 6 nam 2018

a MS TM 30/6/2018

VND 01/01/2018

VND

a

2.

A - TAI SAN NGAN HAN

I. T4n va cic khoiin twang throng tien 1. Tien 2. Cac khoan tucmg ducmg tien

III. Cic khoin phii thu ngin hp 1. Phai thu ngin hp mkt khach hang 2. Ira truck cho ngutti ban ngitn hon 4. Phai thu ngin han khac 7. Du phong phii thu ngin hen kho doi

IV. Hang tbn kho 1. Hang ten kho

V. Titi sin ngin hon khic 1. Thue GTGT duoc khau trir

Thue va cac khoan khac phii thu Nha nuac

B - TAI SAN DAI HAN

I. Cic khoan phii thu dii hon 2. Phai thu dai han khac

H. Tai sin c6 djnh 1. Tai san co djnh ht u hinh

- Nguyen gib - Gib trj hao mon luy ki

2. Tai san co djnh vo hinh - Nguyen gia - Gib tri hao man tuy Ice

IV. Tii sin do. dang dal han 2. Chi phi xay dung co ban do dang V. Cic khoin dau ttr tai chinh dal han 1. Diu ttr vao ding ty con 2. DAu ttr vac) cong ty lien ket, lien doanh 3. DAu to gop von vao don vj khac

VI. TM san dhi han khic 1. Chi phi tra truck dai hen

TONG CQNG TAI SAN (270 = 100+200)

• • • •

, •

a

a

I

4

a • C- PHAI TRA

I. Nq ngin kin

2. Ngueri mua tra tian truac ngan han 1. Phai tra ngutri ban ngin hart,

3. Thud va cac khoan phiti nOp Nha mem 11 4. Phai tra ngutri lao dOng a 5. Chi phi phai tra ngin hart

9. Phai tra ngin han khac 10. Vay va nq thud tai chinh ngin han 12. Qu5 khen thuemg phic lqi

111 II. Nq dai ban 2. Ngueri mua tra tien tilt& dai han

1. Phai tra dai hkm khac

a

2. Vay va nq thud tai chinh dai han

D-

I- a 1.

2. a 10.

-a

111 TONG CONG NGUON VON

VON CHU SO HirU (400 = 410+430) Van chit so ham Van gop cua chit so hau

_ Co phis& phd thong có quybi bleu quyet

- Co ph4u uu deii Thing du von co phin Lqi nhu.n sau thud chtra phan phai

LNST chua phcin phai kj clen cuai kSI truck

- LNST chua phan phai kj> nay

(440 = 300+400)

a Ngtriri lip biiu

a

a a T3 Hoan

a a •

ay 27 thcing 8 nam 2018 him MSc Ke tom trtrirng

a CONG TY CO PHAN DAU TU. HAI PHAT Bito coo tai chinh rieng giaa nien dO cho kS, ke town 6 thing ket thic ngity 30/06/2018

Mau B 01a-DN BANG CAN DOI KE TOAN RANG GIVA NIEN DO (Tiep theo)

Ti nay 30 thing 6 nam 2018 a a

MS TM 30/6/2018

VND 01/01/2018

VND

300 4.428.085.895.531 4.496.262.673.753

310 1.932.027.875.394 1.753.083.015.174 311 5.12 194.773.320.997 217.290.366.190 312 5.13 693.993.610.980 4.428.153.988 313 5.14 49.018.279.862 66.865.846.663 314 3.396.906.571 2.661.727.615 315 5.15 105.337.413.274 112.599.765.178 319 5.16 678.517.345.006 1.149.032.030.856 320 5.17 195.000.000.000 194.632.987.948 322 11.990.998.704 5.572.136.736

330 2.496.058.020.137 2.743.179.658.579 332 5.13 424.476.644.593 531.483.401.460 337 5.16 533.079.024.076 543.911.379.296 338 5.17 1.538.502.351.468 1.667.784.877.823

400 2.250.080.769.111 2.067.581.661.968

410 5.18 2.250.080.769.111 2.067.581.661.968 411 1.500.000.000.000 1.500.000.000.000

411a 1.500.000.000.000 1.500.000.000.000

411b .) . 412 335.950.000.000 335.950.000.000 421 414.130.769.111 231.631.661.968

421a 225.000.000.000

421b 189.130.769.111 231.631.661.968 .00

440 6.678.166.664.642 6.563.844.335.721

5

Pharr Huy Thong Ian Hem Thuan

a

Ngtroi 11).p bieu Ke toin trtromg

a a a a

a a

■

a

a a

a a a

a a a a

a a

a ■ a a • a ■

CONG TY CO PHAN DAU TL! HAI PHAT Bao coo tai chinh rieng gift nien d§ cho kY ke town 6 thing ket thac ngity 30/06/2018

MAu B 02a-DN

BAO CAO KET QUA HOAT DQNG KINH DOANH RIENG GIUA NIEN DO Cho kY ke town 6 thing ket thic nay 30/06/2018

CHI TIEU

1. Doanh thu ban hang va cung cAp djch vv 2. Cac khoim giam trir doanh thu

Doanh thu than ye ban hang 3.

va cung cAp djch vki (10 = 01-02) 4. Gia von hang ban

Lqi nhuin g§p ye ban hang 5.

va cung cap djch vy (20 =10-11)

6. Doanh thu hoot dOng tai chinh

7. Chi phi tai chinh Trong do: Chi phi led vay

8. Chi phi ban hang

9. Chi phi quan ly doanh nghiep Lqi nhuin thuAn tir hoot ging

10. kinh doanh {30 = 20+(21-22)-(25+26)}

11. Thu nhep khac 12. Chi phi khac 13. Lqi nhuin khac (40 = 31-32)

Tong 19i nhuin kd toan truck thud 14.

(50 = 30+40+45)

15. Chi phi thus TNDN hiSn hanh

16. Chi phi thus TNDN hoan 10 Lqi nhuin sau thus thu nhip

17. doanh nghiep (60 = 50-51-52)

MS

01 02

10

11

20

21

22 23 25

26

30

31 32 40

50

51

52

60

TM

Ky ke town 6 thing ket thic

ngay 30/6/2018 VND

Nam 2017 VND

5.19

5.20

5.21

5.22

5.23 5.23 5.23

5.24

542.960.030.467

542.960.030.467

509.420.909.106

33.539.121.361

238.726.685.304

19.716.752.283 19.716.752.283

6.138.582.060

6.627.914.018

239.782.558.304

864.496.972 2.023.887.984

(1.159.391.012)

238.623.167.292

47.724.633.458

190.898.533.834

1.529.560.267.343

1.529.560.267.343

1.259.316.652.443

270.243.614.900

306.913.039.245

28.883.470.280 28.867.153.361

59.730.666.439

79.089.623.994

409.452.893.432

1.237.218.427 10.546.867.355 (9309.648.928)

400.143.244.504

80.317.038.920

319.826.205.584

Ha NOi, ngaly 27 thong 8 nom 2018 ong Giam dec

447004. CIP°

0. GONG TY 'A C6 PHAN n

*

tIA P' T xNV''

ONG .1P-

Ta Thi Hohn Plwm Huy Thong

Doan Him Thu4n

6

Phm Huy Thiing

Doan Ma Thui.in

7

ang 8 nom 2018 cliac

a

a a • •

a a • aa a

■ a

a

■ a ■

a

a ■ a

a

CONG TY CO PHAN DAU TU' HAI PHAT Bac) coo tai chinh rieng giira nien dO cho kS/ ke toan 6 thong ket thuc ngay 30/06/2018

MAu B 03a-DN

BAO CAO LUIJ CHUYEN TIEN TE RIENG GIfiA NIEN DO (Theo phtrang Rhap gian tiep)

Cho kS' ke toan 6 thong ket thuc ngay 30/06/2018

CHI TIEU 1

MS

Kv ke twin 6 thong ket thuc

ngay 30/6/2018 VND

Nam 2017 VND

2 4 5 I. Luu chuytn tien tir hoot d(ing kinh doanh 1. Ltri nhuOn trtrOc thug 01 238.623.167.292 400.143.244.504 2. Digu chinh cho cac khotin

- Khau hao tai san c6 dinh va BDS dau ttr 02 3.222.797.160 11.305.820.825 - Cac khoan du phong 03 (39.000.000.000) (10.000.000.000) - Lai, 15 tir hoot d6ng dau ttr 05 (238.782.139.850) (37.277.172.398) - Chi phi !di vay 06 19.716.752.283 28.867.153.361 L9i nhunn tit hoc! deing kinh doanh truyk

3. thay dni Win hat d'Ong 08 (16.219.423.115) 393.039.046.292

- Tang, giam cac khoan phai thu 09 28.448.231.074 (1.261.198.785.616) - Tang, giam hang ton kho 10 25.731.940.778 733.999.046.964 - Tang, giam cac khoan phai tra 11 88.459.594.841 337.372.046.290 - Tang, giam chi phi tra trirecc 12 (15.669.786.063) (9.801.270.172) - Tien lai vay da tra 14 (23.162.645.727) (27.854.142.695) - Thud thu nhap doanh nghiep dA nOp 15 (66.087.439.426) (65.466.913.869) - Tien chi khac Ur hoot dOng kinh doanh 17 (14.818.288.659) Lim chuygn tien thunn lir how d(ing kinh doanh 20 6.682.183.703 100.089.027.194 Luu chuyen tien tic hoot Ong dau tir Tien chi de mua sam, xay dkrng TSCD

1. va cac tai san dal han khac

21 (1.505.904.708) (1.705.042.837.255)

Tien thu tir thanh Iy, nhugng ban TSCD 2.

va cac tai san dai han khac 22 55.454.546

5. Tien chi dau to gap von vao don vi khac 25 (109.600.000.000) (571.583.325.324) 6. Tien thu h6i dAti ttr gOp von vao don vi khac 26 715.929.689.354 7. Tien thu Idi cho vay, CO tdc va lvi nhuan dugc chia 27 2.579.389.161 315.327.874.080

Ltrtt chuygn tten thuan tit hoyt dOng thiu ltr 30 (108.471.061.001) (1.245.368.599.145) III. Luu chuyen tien Ur hoot dcmg tai chink

Tien thu tir phat hanh co phieu, n114n von gap 1.

an chti so hthu 31 635.950.000.000

3. TiEn thu Ur di vay 33 466.815.552.252 1.884.050.903.878 4. Tien chi tra ng goc vay 34 (595.731.066.555) (1.084.282.822.189)

btu clttryen Lien thuiin tit how tieing till chinh 40 (128.915.514.303) 1.435.718.081.689

Luu chuyen den thuAn trong ky (50 = 20+30+40) 50 (230.704.391.601) 290.438.509.738 Tien va twang throng tien dau ky 60 550.045.195.164 259.606.685.426

Anh Wang cua thay d6i ty gia h6i dodi quy d6i ngooi to 61

Tien va twang duong tien cutii kji (70 = 50+60+61) 70 319.340.803.563 550.045.195.164

Ngtriri 14p bieu

Thi [loan

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CONG TY CO PHAN DAU YU' HAI PHAT Bao cao tai chinh rieng giira nion de cho ky ke toan 6 thing ket thfic ngay 30/06/2018

THUYET MINH BAO CAO TAI CHINH RIENG MAU B 09a - DN

1. THONG TIN KHAI QUAT

1.1. Hinh thirc hcru von

Cong ty Co 'Alan DAu to Hai Phat (goi tit la "Cong ty") tien than la Cong ty Co phan Xay dung —Du Lich Hai Phat thanh lap theo Giay chirng nhan dang 14 kinh doanh Cong ty CO phAn do So. Ke hoach va dAu to tinh Ha Tay ca p ngay 15/12/2003 va hoat dOng theo Git chirp g nhan ding 14 doanh nghiep Cong ty co phan so 0500447004 ngay 29 thing 04 nam 2011; danf 14 thay doi Ian thir 12 ngay 11 thing 01 narn 2018 do Soy Ke hoach va dau ttr Thanh phi) Ha Nei cap.

Theo giay clang ky doanh nghiep Ian thin 12 vein dieu le cita Cong ty la 1.500.000.000.000 ding tuang irng voi 150.000.000 co phAn, menh gia met c6 phA.n la 10.000 ding.

Ten Cong ty: CONG TY CO PHAN DAU TIr HAI PHAT

Ten giao dichOc to la HAI PHAT INVESTMENT JOINT STOCK COMPANY. Ten vitt tit la: HAI PHAT INVEST

Try so. chinh cua Cong ty tai: Tang 5, Tea CT3, The Pride, khu DO thj mai An Hung, phtrong La Khe, quan Ha Dong, Ha Nei.

So lao deng binh quan trong 175 nguari.

1.2. Nginh nghe kinh doanh va ho#t dOng chinh

• • • • • . • • •

Xay dung nha cac loai; Xay dung cong trinh &rang sat, &rang be; Xay lap throng day va tram dien den 35KV, xay dyng cac cong trinh 14 thuat dan dung khac; Lap d4t he thOng dien; Du lich sinh thai va cac dich vu phyc vu khach du lich; Kinh doanh bat Ong sin; Dich vu thuang mai tong hop; Kinh doanh vat lieu xay dung;

• A San xuat va kinh doanh cac san pham dr go, the bin lam sin (trir loai Nha nuot cam);

e----

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Ki iA

' N ......... • San xuat va kinh doanh cac thiet bi dien; • Khai thac, )(Cr l va cung cap nuot; • Thoat !mac va xti. 1Si nu& thai; . Kinh doanh 4n tai bang 0 to; Van tai khach theo tuyen co dinh, Van tai khach bang taxi; Van

tai khach theo hgp &Ong; Van tai khach du lich, van tai hang;

Hoat dOng chinh cua Cong ty trong kS/: Chu du to xay dung bat deng san a ban va cho thue.

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CONG TY CO PHAN DAU TUHAI PHAT Bao cao tai chinh rieng giira nien d6 cho kS, ke toan 6 thing ke't thitc ngay 30/06/2018

THUYET MINH BAO CAO TAI CHNH RIENG

MAU B 09a - DN

1.3. au true doanh nghi0 111

Tai ngay 30/6/2018, Cong ty Co cac cong ty con nhu sau:

Hout Ong chinh TS, le: Op von

TS, l' bleu quyet

Cling ty con

Cong ty CP TM Dia Oc Binh Minh Dau to Kinh doanh Bat (tong san 77,2% 77,2%

Cong ty TNHH HP Hospitality Nha Trang DL tu Kinh doanhA Bat (tong san

75% 75%

Cong ty TNHH mat thanh vien Dia Oc Chau Son

Dau to Kinh doanh Bat Ong san

100% 100%

Cling ty lien ket

Cong ty Co phan DAL' tu Dai Dong A DAu to Kinh doanh Bat d(ing san

35% 35%

Tang Cong ty Xay dung C6ng trinh Giao thong 5

Dau to Kinh doanh Bat Ong san 38,7% 38,7%

Cong ty CP Dia 6c S.E.A Thuan Phu& Dau tu Kinh doanh

Bat (tong san 21% 21%

111 1.4. Myer' 136 ve kha nang so sanh thong tin teen Bao cao tai chinh rieng giira nien clo

Cong ty dp durT nhat quart cac chinh sach ke toan theo Che (10 ke toan doanh nghi'ep ban hanh kern theo thong to so 200/2014/TT/BTC ngay 22 thing 12 nam 2014 do BO Tai chinh ban hanh, do do, thong tin va s6 lieu trinh bay tren Bao cao tai chinh rieng la co the so sanh chive.

111 2. KY KE TOAN, DUN VI TIEN TE Se DUNG TRONG KE TOAN

Ky ke toan/Nam tai chinh

1111 Nam tai chinh cita C6ng ty bat dau tir ngay 01 thing 01 va ke't thitc vao ngay 31 thing 12.

Bao cao tai chinh rieng giira nien d6 kern theo duvc lap cho kS' hog d'cing tir ngay 01/01/2018 den ngay 30/06/2018.

11 Dun vi tien q sir dung trong ke toan

111 Bao cao tai chinh rieng kern theo duvc trinh bay bang D6ng Viet Nam (VND)

3. CHUAN MVIC VA CITE DO KE TOAN AP DUNG

■ Ched ke toan ap dung

Cong ty ap dung Che dq Ke toan Doanh nghiep Viet Nam duvc ban hanh kern theo Thong to so 200/2014/TT-BTC ngay 22 thing 12 Warn 2014 do B6 Tai chinh ban hanh va Thong tu s6 53/2016/TT- BTC ngay 21/3/2016 sira d6i, b6 sung mat s6 diL dm thong so 200/2014/TT- BTC ngay 22/12/2014.

Tuyen 136 ve vie'c tuan thu ChuAn mkrc ke toan va Che dO ke toan

Ban T6ng Gam d6c Cong ty dam bao da tuan thit day du cac Chuan muc 1(6 toan Viet Nam va Che dO ke toan doanh nghiep Viet Nam hien hanh va cac quy dinh phap ly c6 lien quan den viec lap va

1111 trinh bay Bao cao tai chinh rieng giira nien dO Cho kj, k6 toan 6 thing k6t thilc ngay 30/06/2018.

Hinh thitic ke toan tip dung

U Cong ty sir dung hinh thtrc ke toan: Nhat ky Chung

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CONG TY CO PHAN DAU TU. HAI PHAT BA° cao tai chinh rieng giQa nien d6 cho kSi ke toan 6 thing ket thac ngay 30/06/2018

■ THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) MAU B 09a - DN

■ 4. CAC CHINH SACH KE TOAN AP DUNG

111 Ca so- lap Bac, cao tai chinh rieng glum nien d6

Bio cao tai chinh gin-a nien d6 kern theo duqc trinh bay bang DOng Vi4st Nam (VND), theo nguyen II

tic gia g6c va phi' hqp yeti cac ChuAn mIrc ke toin Vie't Nam, Che dO ke town doanh nghip Vi't Nam hin hanh va cac quy dinh phap IS, có lien quan den viec lap va trinh bay Bao cao tai chinh

III rieng gifra nien d6.

111 Nguyen tic ghi nigin den va ac khofin twang dining tien

111 x Tie'n: Bao gom Tien mat Tien gui ngan hang (khong ky han)

11 Tien mat, Tien girl ngan hang dtrqc ghi nhan tren ca se- thuc to phat sinh thu-chi.

1111

Khoan tuang duang tien

1111 La cac khoan dau ttr ngin han, tien gui co kS, han co han thu h6i hoac dio han khong qua 3 thing ke tuna ngay dau tu, giri tien co kha Wang chuyen dOi de ding thanh m6t ltrqng tien xac dinh va khong CO rui ro trong chuyen doi thanh tien tai th&i diem bao cao.

11 Nguyen tic ke tan cac khan dstu ttr tai chinh

• Cac khoan dau ttr vao cong ty con, ding ty lien doanh lien ket va dau tu khac

■ • DAu to vao cong ty con, cong ty lien ket, lien doanh: Cac khoin dau to vao ding ty con, lien ket, lien doanh ma trong do Cong ty co anh htrang ding ke duqc trinh bay theo phuang phap gia g6c.

Cac khoan phan phi lqi nhu'an ma Cong ty nhan duct tir so lqi nhuan luy ke ctia cac ding ty lien ket sau ngay Cong ty Warn quyen kiem soat duqc ghi nhan vao ket qua hog dOng kinh doanh

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trong nam cua Cong ty. Cac khoan phan ph6i khac dtrqc xem nhu phAn thu hOi cac khoan dau to va duqc trir vao gia trj dau tu.

1 • Cac khoan dau to khac: Dirge ghi nhan theo phucrng phap gia gen.

Du phong ton that cac khoan dau tu 11

Du phong ton thAt cho cac khoin dau to vao cong ty con, ding ty lien doanh, lien ket duqc trich 111

lap khi cac cong ty nay bj to s clan den nha dAu tu CO kha rang mat von hoac khoan di phong do suy giam gia trj cac khoan dau tu vao cac cong ty nay (trir trtayng hqp 16 theo ke hoach da duqc

III xac dinh trong phtrong an kinh doanh trtrac khi dau ttr). Mix trich lap dkr phong tuang ang vai

I tj, l' gop von dm C6ng ty trong cac to chirc kinh to theo huang dan tai Thong ttr 89/2013/TT- BTC ngay 28/6/2013.

11 DM voi cac khoan dAu ttr khac, vi'ec trich lap du phong ton that can dr vao gia tri hqp IS, dm

III khoan dau tu tai thai diem trich lap, trong truan* hqp khong xic dinh duqc gia trj hqp 1S, vi& lap di phong can dr vao khoan 16 dm ben duqc dau tu.

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11 Cac khoan phai thu duqc phan loai la NgAn han va Dai han tren Bang can doi ice toan can dr 1(5, han

111 con lai ctia cac khoan phai thu tai ngay lap Bao cao Tai chinh.

Der phong ng phai thu kho d6i: cluqc lap cho tirng khoan nq phai thu kho doi can dr vao thai gian qua han tra nq goc theo cam ket nq ban dau (kiting tinh den viec gia han nq giCra cac ben), hoac der kien mirc ton that c6 the xay ra theo twang dan tai Thong to 228/2009/TT-BTC ngay 07/12/2009.

111 Nguyen tic ke toil' hang tin kho

11 Hang ton kho duqc xac djnh tren ca soy gia gic, trong trtron§ hop gia gic hang tin kho cao han gia trj thuan c6 the thuc hien duqc thi phai tinh then gia trj thuan c6 the thuc hien dtrqc. Gia gic hang ton kho bao gim chi phi nguyen vat lieu trirc tiep, chi phi lao Ong truc tiep va chi phi san xuat chung, neu c6, de CO cluqc hang ton kho a dja diem va trang thai hien tai. Gia trj thuan co the thuc hien dtrqc duor xac djnh bang gia ban trot tinh trir cac chi phi de hoan thanh ding chi phi tiep thi,

■ ban hang va phan phoi phut sinh. Hang ton kho &rot hach toan theo phtrcrng phap dich danh.

Der phang giam gia hang tin kho cua Cing ty duqc trich lap theo, cac quy djnh ke toan hien hanh. Theo do, Cong ty duqc phep trich lap DuphonF giam gia hang ton kho 16i theri, h6ng, kern phim chat trong truerng hqp gia trj thuc to dm hang ton kho cao han gia trj thuan c6 the thkrc hien duqc tai thai diem ket dr& kY ke toan.

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1111 Tnrerng hop BCC quy djnh chia lqi nhuan sau thue

BCC chia lqi nhuan sau thue thuerng la BCC dtrai hinh thtrc hoat ding ding kiem soat holm do met

11 ben kiem soft. Trubmg hqp BCC chia lqi nhuan sau thue, cac ben phai cv ra met ben de 1,4 toan toan b6 cac giao dich dm BCC, ghi nhan doanh thu, chi phi, theo dui rieng ket qua kinh doanh cua BCC va quyet toin thus. Khi quyet djnh ky ket BCC theo hinh thirc nay, cac ben phai can nil& ve rtii ro c6 the phai ganh chju.

• Neu BCC quy djnh cac ben khac tham gia BCC dtrqc htrong met khoan lqi nhuan djnh ma

11 kiting p4 thuic vao ket qua kinh doanh hop ding, truing hqp nay mac hinh phip 15, dm hop ding la BCC nhung ban chit dm ho? ding la thue tai sin. Truerng hop nay, ben ke toan va quyet toan thue th!rc chat la ben co quyen dieu hanh va chi phoi hoat ding cua BCC, phai ap dung phtrang phap ke toan thue tai san cho hop ding, ghi nhan khoan phai tra cho cac ben khac la chi phi

11 de xac djnh ket qua kinh doanh trong nam.

■ Nguyen tic ke toin my phai thu

Cac khoan Nq phai thu duqc theo dii chi tiet theo 1(5, han phai thu, dii tuvng phai thu, loai nguyen to phai thu va cac yeu to khac theo nhu cAu quart 15, dm Cong ty.

Cac khoan Nq phai thu bao gim phai thu khach hang va phai thu khac duqc ghi nhan theo nguyen tic:

• Phai thu cua khach hang Om cac khoan phai thu mang tinh chit thuang mai phut sinh tir giao dich co tinh chit mua — ban giira Cong ty va ngtresi mua (la don vj d6c lap ngueri ban, gifim ca cac khoan phai thu giita cong ty me va cong ty con, lien doanh, lien ket). Khoin phai thu nay glim Ca cac khoan phai thu ye tien ban hang xuit khiu cUa ben giao ity thac thong qua ben nhan Cry thac. Cac khoan phai thu thtrang mai duqc ghi nhan pha hop vii chuin mvc doanh thu ve th?yi diem ghi nhan can cir theo h6a dan, chirng tir phut sinh.

• Phai thu khac gim cac khoan phai thu kiting mang tinh thtrang mai.

■ 4. CAC CHINH SACH ICE TOAN AP DVNG (Tiep theo)

Nguyen tic Ke twin giao dich Nip ding hqp tic kinh doanh

CONG TY CO PHAN DAU Tip HAI PHAT

• Bao cao tai chinh rieng giita nien di cho k5, ke toan 6 thing ket thac ngay 30/06/2018

THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) MAU B 09a - DN

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CONG TY CO PHAN DAU TU. HAI PRAT Bdo cao tai chinh. rieng giira nien (10 cho ice tan 6 thing ket fink ngity 30/06/2018

THUYET MINH BAO CAO TAI CHiNH RIENG (TIEP THEO) MAU B 09a - DN

4. CAC CHINII SACH ICE TOAN AP DUNG (Tiep theo)

Nguyen tic ke twin va khiu hao Tai sin c6 djnh hum hinh va vo hinh

Cong ty quan 15,, sir dung va trich khAu hao TSCD theo huang din tai thong to 45/2013/1'T-BTC ban hinh ngay 25 thing 4 nam 2013 va Thong to 147/2016/TT-BTC ngay 13/10/2016 va thong to so 28/2017/TT-BTC ngay 12/4/2017 ciia BO Tai chinh sira doi, bO sung mot s6 dieu cua 45/2013/TT-BTC ngay 25/4/2013.

a. Nguyen ilk ki tan

Tai sin co dinh hau hinh

Tai san c6 djnh hitu hinh duqc phan anh theo gia g6c, trinh bay theo nguyen gia trir gia trj hao mon lily ke. Nguyen gia tai san c6 dinh bao g6m toan bO cac chi phi ma Cong ty phai be ra de có dirge tai san c6 dinh tinh den th&i diem dua tai san do vao trang thai san sang sir dung.

Khi tai san c6 dinh duqc ban hay thanh l5/, nguyen gia va khAu hao lily ke duqc xoa s6 va bat ky khoan Ili, 18 nao phat sinh do v* thanh 15/ du doge tinh vao thu nick) khac hay chi phi khac trong nam.

Tai san c6 dinh vo hinh

• Tai san vo hinh cua C6ng ty la phAn mem ke toan.

b. Phwang phdp khau hao

Tai san c6 dinh hiru hinh duqc khAu hao theo phuang phap dueng thing dtra ten thai gian him dung trot tinh. Thai gian khAu hao cu the nhu sau:

Cho 1‘5, ket toan 6 thing ket thtic

ngay 30/6/2018 (So nam)

Nha xtrang, vat kien true 8-50 May mac, thiet bi 5-20 Phuang ti n van tai 6-15 Thiet bj, dung cu quan 15/ 03- 05 Tai san c6 dinh hiru hinh khac 03 - 10

PhAn mem Ice toan duqc phan b6 trong 03 nam.

Nguyen tic ke toan chi phi tra truck

Chi phi tra truac phan anh cac chi phi thuc to da phat sinh nhung c6 lien quan den ket qua hoat dOng san xuat kinh doanh cua nhieu ky ke toan va ket chuyen cac khoan chi phi nay vao chi phi san xuat kinh doanh cua cac kS, ke toan sau.

Chi phi tra truac: doge ghi nhan theo gia g6c va dirge phan loaf theo ngin han va dai han tren Bang can doi ke toan can ctr vao thai gian tra trine ctia tirng hqp dOng.

Chi phi tra truck dai han lien quan den cong cu va dung cu &roc phan anh ban &Au theo nguyen gia va duqc phan bo theo phuang phap throng thing thiyi gian 02 den 03 nam.

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CONG TY CO PHAN DAU TU' HAI PHAT

111 Bao cao tai chinh rieng giaa nien dO cho ky ke toan 6 thing ket thuc ngay 30/06/2018

111 THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) MAU B 09a - DN

■ 4. CAC CHINH SACH KE TOAN AP DUNG (Tiep theo)

■ Nguyen tic ice toin Chi phi xay dung co. ban de. dang

1111 Chi phi xay dung ca ban dang cita cong ty bao g6m cac khofin chi phi sau:

■ Chi phi xay dtrng bit Ong san sir dung cho nhieu mvc dich (lam van phong, cho thud hoac a ban, vi du nhu tea nha chung cu hon hqp) thi C8ng ty tap hqp chi phi phat sinh lien quan bye lief) toi

111 viec dau to xay dung tren tai khoin "Chi phi xay dung ca ban do dang". Khi cong trinh, du in Hoin thanh ban iao dtra vie, sir dung, ke toan can cur cach thirc sir dung tai san trong thuc 4 de ket

■ chuyen chi phi dau to xay dung phi' hop vai ban chAt cua tirng loai tai san.

■ Chi phi xay dung, sira chira cac tai san cita Conf ty. Chi phi nay bao gom cac chi phi an thiet dt hinh thanh tai sin bao Om chi phi xay lip, thiet bj, chi phi khic IA chi phi lai vay c6 lien quan

■ phithqp chinh sach ke toan cua Cong ty. Cac chi phi nay se duqc chuyen sang nguyen gia tai san co dinh theo gia tam tinh (neu chtra c6 quyet toan dtrqc phe duygt) khi cite tai san duqc ban giao dtra vao sir dung.

Nguyen tic ke toil) Nq phai tra

1111 Cac khoan nq phai tra duw theo dOi chi tiet theo han phai tra, d61 tam phai tra, loai nguyen tg phai tra va cac yeu to khac theo nhu cAu quan IS/ cua Cong ty.

II Cac khoan nq phai tra bao g6m phai tra ngtrai ban, phai tra ng vay, phai tra nOi bO va cac khoan

III phai tra khac la cac khoan nq phai tra dtrqc xac dinh gin nhu chic chin ve gia trj va thal gian va duw ghi nhan khong thap han nghia viii phai thanh town, dtrqc phan loai nhu sau:

1 • Phai tra nguai ban: g6m cac khoan phai tra mang tinh chAt thuang mai phat sinh tir giao djch

II mua hang hoa, djch vv, tai san giira Cong ty va ngtr6i ban (la don vi dijc lap vii Cong ty, gm Ca cac khoan phai tra giira cong ty mg va cong t' con, cong ty lien doanh, lien ket). Khoan phai tra

111 nay Om ca cac khoan phai tra khi nhap khau thong qua ngutri nhan ity thac (trong giao djch

7 nhfip khau ity thac) i

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Bao gom cac khoan tin vay, nq thug tai chinh, khong bao g6m cac khoan vay dual hinh thirc phat hinh trai phieu hoac CO phieu tru dal c6 dieu khoan bat buOc ben phat hinh phai mua lai tai mgt

11 thai diem nhat djnh trong twang lai.

Cong ty theo dOi cac khoan vay va nq thug tai chinh chi tiet theo tirng d6i wog nq va phan loai III ngan han va dai han theo thu gian tra nq.

111 Chi phi lien quan truc tiep den khoan vay duw ghi nhfin vao chi phi tai chinh, ngoai trir cac chi phi phat sinh tir khoan vay rien* cho mvc dich dau ttr, xay dung hoc san xuat tai san da dang thi duct

• von hoa theo Chuan muc Ke toan Chi phi di vay.

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• Phai tra khac g6m cac khoan phai tra khong mang tinh thuang mai, khong lien quan den giao djch mua ban, cung cap hang hoa dich vu.

• Phai tra nOi bO g6m cac khoan phai tra cac don vi true thuc khong có to cach phap nhan hach toan phu

I Nguyen tic ghi nh(in vay va ng phai tra thud tai chinh

■ CONG TY CO PHAN DAU Tir HAI PHAT Bio cao tai chinh riehg giira nien dO cho ky ke toan 6 thing ket thac ngay 30/06/2018

■ THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) MAU B 09a - DN

■ 4. CAC CHINH SACH KE TOAN AP DUNG (Tiep theo)

Nguyen tic ghi nh(in chi phi phai tra

Cac khoin chi phi thkrc 4 chua chi nhung dtrqc trich truac vao chi phi san xuat, kinh doanh trong kSi a dam bao khi chi phi phat sinh th!rc to khong gay dOt bien cho chi phi san xuat kinh doanh tren ca sa dam bao nguyen tic phi' hop giQa doanh thu va chi phi.

I • • ■ Chi phi phai tra bao girn: Chi phi 'Ai vay, chi phi cong trinh.

1111 Nguyen tic ghi nhan von chii soy hfru

■ V& du to ctia cho sa hCku duvc ghi nhAn theo so von thkrc gip cua chu ser

■ Lqi nhuAn chtraphan phii xac dinh tren ca sa ket qua kinh doanh sau thue thu nhAp doanh nghiep va viec phan phoi lqi nhuAn hoic xir ly 18 dm Cong ty.

■ Lqi nhutin sau thue cua C8ng ty dtrqc trich chia co tac cho cac co Ong sau khi duqc phe duyet boi H8i ding co Ong tai Dai 118i thtrohg nien cua Cong ty va sau khi di trich lAp cac quy dtr frit theo Dieu le cita COng ty.

Co tire dtrqc cong bo va chi tra (Ara tren so lqi nhuAn trot tinh dat &Km. CO tt'rc chinh thirc duqc cong bo va chi tra trong nien di ke tiep tir nguin lqi nhuAn chtra phan phii can cur vao s r phe duyet dia HOi ding co Ong tai Dai hOi thuomg nien cua Cong ty

Nguyen tic va phirang pluip ghi nhi:in doanh thu, thu nhi:ip khlic

Doanh thu bat d'Ong san la cac con, trinh, king muc cong trinh ma Cling ty M chu dau to du i& ghi nhfin khi ding thei them man tat a*/ nam (5) dau kien sau: (a) Bat Ong san dA hoan thanh toan bi va ban giao cho ngtroi mua, Cong ty dA chuyen giao rui ro va lqi ich gin lien vii quyen, hiru bat Ong san cho ngtroi mua; truing hqp khach hang co guy& hoan thin nOi that dm bat Ong san va Cong ty thtrc hien viec hoin thin nOi that dm bat Ong san theo &mg thiet ke, mAu mA, yeu cau cua khach hang thi Cong ty ghi nhAn doanh thu khi hoin thanh, ban giao phAn xay filo cho khach hang; b) Con$ ty khono con nim giir quyen quan bat Ong san nhtr ngueyi huu bat Ong san hoc quyen kiem soat bat Ong san; (c) Doanh thu &Tic xac dinh tuang dii chic chin; (d) Doanh nghiep di thu duqc hoic se thu dtrqc lqi ich kinh 4 tit giao dich ban bat Ong san; (e) Xac dinh dtrqc chi phi lien quan den giao dich ban bat Ong san.

Doanh thu bat ("Ong san phan M ban nen, neiu dd chuyin giao nen dat cho khach hang (khong phy thuOc da lam xong thu tyc phap 1.15 gay chkng nkin quy'dn sir dyng ditt hay chwa) va hip &mg khong hay ngang duTrc ghi nkin doanh thu dal voi nen dat dd ban khi thda man diing thol cac didu kien sau: (a) DA chuyen giao ro va lqi ich in lien vii quyen sir citing dat cho nguoi mua; (b) Doanh thu dtrqc xac dinh tuang dOi chic chin; (c) Xac dinh ducc chi phi lien quan den giao dich ban nen dat; (d) C6ng ty dA thu &Tye ho %c chic chin se thu dtrqc lgi ich kinh to tir giao dich ban nen dat.

• • • • • 14 •

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CONG TY CO PHAN DAU TY HAI PHAT Bao cao tai chinh rieng giira nien dO cho kS, ice toan 6 thing ket thtic ngity 30/06/2018

■ THUYET MINH BAO cAo TAI CHiNH RIENG (TIEP THEO) MAU B 09a - DN

■ 4. CAC CHINH SACH Kt TOAN AP DUNG (Tiep theo)

Nguyen tic va phirang phap ghi nh(in doanh thu, thu nh(ip khac (Ti'ep theo)

Doanh thu ban hang duic ghi nkin khi &mg thoi thda man tit ca nam (05) dieu kicn sau: (a) Cong ty da chuyen giao phAn Ian rui ro va lqi ich gin lien vii quyen sa hau san pham hoc

hang hoa cho ngtrai mua; (b) Cong ty khong con ram gi0 quyen quan ISt hang hem nhu ngu&i soy Mu hang hoa hoc quyen

kiem soat hang hem; (c) Doanh thu duqc xac djnh twang dOi chic chin;

■ (d) Cong ty se thu dtrqc lqi ich kinh 4 ter giao djch ban hang; (e) Xac dinh dtrqc chi phi lien quan den giao djch ban hang.

■ Doanh thu cua giao dich cung cap dich duvc ghi nh(m khi kit qua cua giao dick do duvc xac djnh m'Ot each ding tin cely. Ket qua caa giao dich cung c4 djch vu duvc xac djnh khi thda man tilt ca an (04) dieu kiln sau:

El (a) Doanh thu dtrqc xac djnh tucrng dOi chic chin; (b) CO khi fling thu duqc lqi ich kinh to tir giao djch cung cap djch vu do; (c) Xac djnh dtrqc phan ding viec da hoan thanh tai ngity ctia bang can dOi ke toan; (d) Xac djnh dtrqc chi phi phat sinh cho giao djch va chi phi a hoar' thanh giao djch cung cap

111

djch vu do.

DM vii tien lai, co tirc va lqi nhu4n duqc chia va thu nhdp khac: Doanh thu dtrqc ghi nh'O'n khi Cong ty co khi nang thu cluqc lqi ich kinh to tir hoat dOng tren va duqc xac dinh tucmg doi chic chin.

11 Nguyen tic ke toan cac khoin giam trir doanh thu

Cac khoin giam trir doanh thu gOm:

■ • Hang ban bi tra lai: do vi pham cam ket, vi pham hqp dOng kinh te, hang bj kern, mat pham chat, khong clang chung loci, quy each.

■ Trtremg hqp san pham, hang hod, djch vu da tieu thy tir cac ky truck, den ky sau mai phat sinh chiet khau thuang mai, giam gia hang ban hoac hang ban bj tra lai thi Cong ty ghi nhdn theo nguyen tic:

• Neu phat sinh truot thari diem phat hanh Bao cao tai chinh: ghi giam doanh thu ten Bao cao tai chinh cua nam lap bao cao.

U • Neu phat sinh sau theri diem phat hanh Bao cao tai chinh: ghi giam doanh thu cua kji phat sinh.

Nguyen tic ke toan gii von hang bin 111

11 Bao gom gia von ctia san pham, hang h6a, djch vu, bat dOng san dau ttr ban trong ky (ke Ca chi phi khau hao; chi phi sCra china; chi phi nghiep vu cho thud BDS dau to theo phtrang thirc cho thud hoot gong, chi phi nhtrqng ban, thanh ly BDS dau duqc ghi nhO'n phi' hop vo i doanh thu da tieu thu trong kY.

11 Doi vii chi phi nfuyen vat lieu truc tie tieu hao vu mCrc binh thuang, chi phi nhan cong, chi phi

11 san xuat chung co djnh khong phan bo vao gia trj san pham nhip kho dirge ghi nhin ngay vao gia von hang ban (sau khi trir di cac khoan bOi thtr&ng, neu co) ke ca khi san pham, hang hoa chua

• duqc xac djnh la tieu thu.

11 Cong ty dang xac dinh dan gia von cho 1m2 bat dOng san can dr tren dan gia tom tinh dua vao tong chi phi cac hang inuc da &Km quyet toan cijng gia tri cac hop ding cua cac hang mpc chtra dtrqc nghiem thu quyet toan chic tong phAn dien tich xay dung c6 the ban hoc cho thud.

U 15

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111 - Chi phi gop von lien doanh lien kdt, chuyen nhtrofng chirng khoan: theo thtrc te phat sinh.

- Chi phigia h6i doai: Duvc ghi nhan khi CO sir chenh gitla giao djch thvc va ty

1111 gia ghi so Ice toan va khi co phat sinh to khi dinh gia lai cac khoan muc tien tg co lg.& ngoai

• L8 do gop von dAu to ra ben ngoii: Duqc ghi nh4n theo nguyen tic thtrc te Oat sinh.

• us dAu to chtimg khoan: DuTic lap cho timg loaf chung khoan dtrqc niem yet Nth chtra niem yet ten thj trtramg va c6 gia thj twang giam so voi gia Bang hach town tren so sach.

- Chi phi di vay: Ghi nhan hang thing an cur tren khoan vay, lai suit vay va s6 ngay vay thvc te.

■ CONG TY CO PHAN DAU TU. HAI PHAT Bao cao tai chinh rieng giaa nien d6 cho kj, ke tobn 6 thing ket thiic ngay 30/06/2018

THUYET MINH BAO CAO TAI CHiNH RIENG (TIEP THEO) MAU B 09a - DN

111 4. CAC CHINH SACH KE TOAN AP DVNG (Tidp theo)

Nguyen tic va phtrorng phip ghi nhan chi phi tai chinh

- Cac khoan 18 lien quan den hoot d'Ong dAu to tai chinh:

Nguyen tic NIA pluro.ng phap ghi nhAn chi phi thud thu nh4p doanh nghiOp hiOn hanh, chi phi thud thu nh4p doanh nghib hoAn lai

thud thu nhap doanh nghi0 (hoac thu nhap thud thu nhap doanh nghi0): Li tang chi phi thud thu nhap hie‘n hanh va chi phi thud thu nhap hoan lai (hoac thu nhap thud thu nhap hign hanh va thu nhap thud thu nhap hoar' lai) khi xac djnh lqi nhuan hoac 16 cua m6t

• Chi phi thus thu nhap doanh nghie'p hie'n hanh: la so thud thu nhap doanh nghiesp phai n6p,tinh tren thu nhap chju thud trong nam va thud suit thud thu nhap doanh nghiOp hiOn hanh. Thud thu nhap hiOn hanh duqc tinh dira ten thu nhap chju thus va thud suit dp dung trong kj/ tinh thud. Khoan thu nhap chiu thud chenh lOch so vii lqi nhuan ke toan la do dieu chinh cac khoan chenh lOch giQa lqi nhuan ke toan va thu nhap chju thud theo chinh sach thud hiOn hanh.

11 Cong ty CO nghia vu n6p thud thu nhap doanh nghi'Op vai thud suit tir 20% tren thu nhap chju thud.

treve tinh kd toan

Duqc coi la cac ben lien quan la cac doanh nghiOp kd Ca Cong ty Me, cac Cong ty con ciia Cong ty III Me, cac ca nhan trirc tiep hay gian tiep qua m6t ho4c nhieutrung gian co quyen kiem soat cong ty

hoac chili sir kiem,soat chung voi C6ng ty. Cac ben lien ket, cac Ca nhan nao true tiep hoac gian II

tiep nam quyen bieu guy& dm COng ty ma co anh huang gang ke dOi vii Cong ty. Nhang chirc trach quan lS/ chti ch .& nhtr Tong Giam doc, vien chirc cua Cong ty, nhang thanh vien than can

II trong gia dinh dm nhang ca nhan hoac cac ben lien ket nay hoac nh(ng Cong ty lien ket vii cac ca ■ nhan nay ding duqc coi la ben lien quan.

Bao cao b§ ph4ti

B6 phan la thanh phan co the phan bit ducc cua Cong ty tham gia vao viOc cung cap san phAm hoac dich vu c6 lien quan (b6 phan theo link yuc kinh doanh), hoac vao viOc cung cap san pham hoac djch vu trong pham vi in6t moi tru6ng kinh te cu the (b6 phan theo khu yuc dia !St) ma b6

11 phan nay co rui ro va lqi ich kinh te khac v6i cac b6 phan kinh doanh khac. Ban Tong Giam doc cho rang hoot d6ng chinh cua Cong ty la dau to kinh doanh bat d6ng san, hoat Ong cung cap djch vu chiem ty trcrng rat nho, khong co b6 phan cung cap dich vu chuyen trach, rieng bigt. Vi vay,

■ Cong ty khong c6 Bao cao b0 phan.

11 Vic lap Bao cao tai chinh rieng tuan thu theo cac Chun mirc ke toan Vi'Ot Nam, Chd d6 kd toan Doanh nghi'Op Vi'Ot Nam va cac quy dinh phap 15/ c6 lien quan den v* lap va trinh bay Bao cao tai chinh rieng you cau Ban T6ng Giam d6c phai c6 nhitng Li& tinh va gia djnh anh huong den so lieu Bao cao ye cong nq, tai san va vi'Oc trinh bay cac khoan cong nq va san tiem tang tai ngay lap

111 Bao cao tai chinh rieng ding nhu cac so liOu Bao cao , doanh thu va chi phi trong su6t nam tai chink Ket qua hoot d6ng kinh doanh thirc td co the khac vii cac uOc tinh, gia dinh (tat ra.

1111 Cac ben lien quan

111 CONG TY CO PHAN DAU TIX HAI PHAT Bao coo tai chinh rieng giita nien (10 cho kS' ke town 6 thing ket thac ngay 30/06/2018

• THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) MAU B 09a - DN

5. THONG TIN BO SUNG CHO CHI TIEU TRINH BAY TREN BANG CAN D6I ICE TOAN, BAO CAO KET QUA HOAT DOG KINH DOANH

5.1 Tien vit csic khofin twang throng tien 30/6/2018

VND 01/01/2018

VND

Tien mat 1.165.465.264 491.929.875 Tien girl ngan hang 36.175.338.299 219.553.265.289 Cac khoan tuang throng tien 282.000.000.000 330.000.000.000 - Ti'dn girl có kSi horn durN 3 timing (*) 282.000.000.000 330.000.000.000

Tting 319.340.803.563 550.045.195.164

(*) Cac kip ding tien girl dual 3 thang tai Ngfin hang TMCP Bao Viet duqc the chAp theo Hqp

• ding thAu chi tai khoin thanh town so 1262/2017/HDTC1/BVB005 Ngan hang TMCP Bao Viet - CN SO. Giao djch ngay 28/12/2017.

Hqp ding tien girl Ngan hang TMCP Bao Viet — Chi nhanh So. giao dich s6 001/12122017/SGD/HDTG-DAUTUHAIPHAT ngay 12/1 2/2017, so tien 100.000.000.000 ding, kS, han 01 thing.

Hqp ding tien giri Ngan hang TMCP Bao Viet — Chi nhanh Sa giao dich so •

002/12122017/SGD/HDTG-DAUTUHAIPHAT ngay 12/12/2017, so tien 100.000.000.000 ding, kS, han 1 thang. Hqp ding duqc the chAp cho hcfp Tong thAu chi so 1262/2017/HDTC1/BVB005 voi

11 Ngan hang TMCP Bao Viet - CN So. Giao dich.

• 1-19p ding tien girl Ngan hang TMCP Bao Viet — Chi nhanh So. giao djch s6 003/22062018/SGD/ HDTG-DAUTUHAIPHAT ngay 22/6/2018, so tien 22.000.000.000 ding, kS, han 1 thang. Hqp

• ding ducfc the chAp cho hqp ding xay dirng so 02/2018/HDBT Ngan hang TMCP Bao Viet - CN Soy Giao dich.

• Wm ding tien girl Ngan hang TMCP Ban Viet — Chi nhanh Thang Long so 0083/HDTG-VCCB- Chi nhanh Thang Long-2017 ngay 04/1 2/2017, so tien 20.000.000.000 ding, kSt han 1 thing.

Hqp ding tien girl Ngan hang TMCP Ban Viet — Chi nhanh Thang Long so 0084/HDTG-VCCB-Chi nhanh ThAng Long-2017 ngay 04/1 2/2017, so tien 20.000.000.000 ding, kS, han 1 thang.

Hqp ding tien girl Ngan hang TMCP Ban Viet — Chi nhanh Thang Long so 0010/HDTG-VCCB-

s Chi nhanh Thang Long-2018 ngay 18/5/2018, so tier' 20.000.000.000 ding, kS/ han 1 thang.

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CONG TY CO PHAN DAU HAI PHAT Bao cao tai chinh rieng giaa nien dq cho ke toil.: 6 than ket thtic ngay 30/06/2018

THUYET

5.2

MINH BAO CAO TAI CH!NH RANG (TAP THEO)

Phai thu ciut khach hang 30/6/2018

VND

MAU B 09a - DN

01/01/2018 VND

Ngin hon 127.770.497.217 252.675.641.687

COng ty CO phAn BAt dOng san Hai Phat 13.517.397.717 13.517.397.717

Cong ty Co phAn DAu ttr Doi Bong A 86.971.970.909

Cong ty TNHH Mpt thinh vien Dia Oc Chau San

50.314.880.000 102.984.013.381

Cac khach hang khac 63.938.219.500 49.202.259.680

Trong do: Phezi thu ccic ben lien quern

Cong ty CP Hai Phat Kinh Bic 156.000.000 156.000.000 Cong ty Co phan Dich %to Do thi Hai Phat PSP 8.548.980.600 C6ng ty CP DAu to Doi Don A 86.971.970.909

Cong ty TNHH mOt thinh vien Dia Oc Chau San 50.314.880.000 102.984.013.381

Tang 127.770.497.217 252.675.641.687

5.3 Tra truirc cho ngtroi ban 30/6/2018 01/01/2018

VND VND

Tra truor cho ngweti ban nrin hpn 752.481.752.464 703.184.616.910

Cong ty CO phAn DAu tu xay dung Trung Viet 295.966.527.436 225.466.527.436 Cong ty CO phAn Xfiy lip Hai Phat. 78.439.617.360 81.295.153.329 Cong ty Co phAn DAu tu va Xfiy dung Samcons

Nam 134.213.075.610 130.178.628.000

Cac khach hang khac 243.862.532.058 266.244.308.145

Trong clo: Tra truerc cho clic ben lien quern

Cong ty CP Xfiy lip Hai Phat 78.439.617.360 81.295.153.329 Cong ty TNHH Kiem toan UHY 799.359.000 C6ng ty Co phAn to van DAu to Xay dung va phat trien do thi

190.275.000

Cong ty Co phAn Vat lieu )(ay dung H.P.T 180.000.000

Dai han

TAng 752.481.752.464 703.184.616.910

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CONG TY CO PHAN DAU TY HAI PHAT Bao cao tai chinh rieng gitta nien dp cho kSt ke toan 6 thing ket fink ngay 30/06/2018.

THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO)

MAU B 09a - DN

5.4 Phil thu khic

30/6/2018 01/01/2018 Don vi tinh: VND

Gig trj ghi so Dy phong Gig trj ghi sO Dkr phong

Nglin han - 1()% cuqc, ky qu9 - Tam fin - Phai thu khac Cong ty CPDT Hg Tang- Kinh Doanh DO Thj (1) Phgm Van Dinh Dinh The Qujmh

Cong ty CO phdn ddu tit va Xciy dung Thwang mgi Thanh Nhan

Gong ty Co phoin Bdt &Ong san Hai Phat (2) Cling ty Cophcin Tu. vein Thwang mgi Djch vy Dia oc Hoang Quein (3) Phai thu khac Trong do phai thu khac

661.370.424.288 10.000.000.000

227.308.659.276 424.061.765.012

303.675.426.012

120.000.000.000

386.339.000

100.000.000

51.000.000.000 51.000.000.000

21.000.000.000

30.000.000.000

445.805.943.471 80.000.000.000

137.209.118.459 228.596.825.012

49.000.000.000

96.095.260.000

28.428.000.000

37.200.000.000

1.415.426.012

16.458.139.000

100.000.000

6.800.000

52.060.870.000 52.060.870.000

1.060.870.000

21.000.000.000

30.000.000.000

(39.000.000.000)

(39.000.000.000)

(39.000.000.000)

cac ben lien auan Cong ty CP Thtrang mai Dia tic Binh Mirth

Cong ty TNHH mOt thinh vien Dia Oc Chau San

Dal han - Phai thu khac Cong ty CP ddu to TC - TMDV FICO

Cong ty CP Vietinco (4)

Xi nghiep Xay dung N. nhan sox 1 (5) Doi tuvng khac

TOng 712.370.424.288 497.866.813.471 (39.000.000.000)

(1) Hop d6ng cho vay von s6 02/2011/HDVy ngay 01/08/2011 ve vigc cho vay von phvc vi san xuAt kinh doanh v&i Cong ty Co phAn DAu to Ha tang — Kinh doanh DO thi. So tien cho. vay la 50 tyd6ng. Mvc dich vay la phvc vv hoat dOng san xuAt kinh doanh. Thai han vay la 6 thing ke tir 9gay 01/08/2011,vai lAi suit vay la 24%/nam. Khoin cho vay nay den 30/6/2018 Cong ty da thu 116i dyqc g6c vay la 11 tS, 'Jong. Ngay 10/5/2018 giQa Cong ty Co phAn DAu to Hai Phat va Cong ty Co phAn Bat dOng san Hai Phat có ky Hoy dOng chuyen giao quyen doi nq s6 282/2018/HDCG. Theo do, Cong ty Co phAn DAu to Hai Ph& chuyen giao cho Cong ty CO pith BAt dOng san Hai Ph& quyen doi ncy Cong ty Co phAn DAu to Ha tang — Kinh doanh DO thi vai gia tri la 39.000.000.000 dong. Theo bien ban xac nh;an chuyen giao quyen doi nq 3 ben s6 311/2018/BBTT ngay 06/6/2018, gitra Cong ty Co phAn DAutu Hai Phat, Cong ty Co phAn BAt dOn$ san Hai Ph& va °Ling ty CPDT Ha TAflg- Kinh Doanh DO TN. So tien 39.000.000.000 diing Cong ty Co phAn DAu to Hai Phat phai thu Cong ty Co phAn Dau to Ha tAng,— Kinh doanh DO se duqc chuyen quyen cho COng ty CO phan Bat dOng san Hai Phat thu h6i. Den tiled diem lap bao cao nay C6ng ty CO phAn Bat dOng san Hai Phat da thanh town cho Cong ty Co pilau DAu to Hai PHI sO den 39.000.000.000 d6ng.

19

CONG TY CO PHAN DAU Tir HAI PHAT Bao cao tai chinh rieng giEra Men dq cho kj, ke toan 6 thing ket thuc ngay 30/06/2018

111 THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) MAU B 09a - DN

111 5.4 Phil thu khac (Tiep theo)

(2) Hqp ding chuyen nhugng von gip so 106/2018/HDCN ngay 26/3/2018 ve viec chuyen nhugng 32,99% tong so von dieu le theo (fang ky kinh doanh ctia COng ty TNHH Phat trien Dia Oc Hai Phong (tucrng ang 98.970.000.000 ding), ding gia trj chuyen nhugng la 263.260.000.000 ding.

1111 Hqp ding chuyen giao quyen doi nq so 282/2018/HDCG ngay 10/5/2018 gift Cong ty CO phAn Dau to Hai Phat chuyen giao cho C8ng ty CO phAn B'At d6ng sin Hai Phat quyen doi nq Cong ty CO phAn Dau ttr Ho

al tang — Kinh doanh Do thj vai gia trj la 39.000.000.000 ding.

• Can phai thu ve chuyen nhugng 154.000 co phAn Cling ty CP Djch vu Do thj Hai Phat PSP so tien 1.415.426.012 ding.

(3) Theo Hqp ding hqp tic dAu hr so 215/HTDT/2018 ngay 29/05/2018 ve viec " hqp tic gip von dau tu, xay dung, quan 1S't, khai thac va kinh doanh du an Trung tam djch vu du ljch Ham Tien — Mui Ne".

II (4) Theo th6a than hqp tic dAu tu so 523/2010/TT-HTDT ngay 15/12/2010 ve viec "Op von thuc hien du an sdAu to xay dung khu d8 thj Nam Quen 16 32. Cac ben tham gia tilting nhit uy,quyen cho Cong ty Co

11 phan Vietinco dal din cho cac ben lien doanh gop von tham gia dam phan va 14, ket hqp donF vay von vai Chu dAu tu Khu do thi Nam QuOc 16 32 la C6ng ty COphAn DAu tu va Phat trien Lung L8 5 de cho vay von

• nham muc dich nhOn chuyen nhugng quyen sir dung dat da co ha tang cita du an a trien khai cac du an cap 2, bao Om dat )(Ay dung nha thap tang va dat xay dung nha cao ding. Gia tri von cho vay IA 720 ty (long.

11 Trong do, Con* ty Co phan Dau tu Hai Phat gop 612 tS, (long Wang doing 85% tong von gop cua cac ben, Cong ty Co phan Vietinco gop 108 ty Tong tucmg dung 15% tong so von gop dm cac ben. Den tiled diem

II 31/12/2011 eking ty dA chuyen 91 tS, dOng theo Hqp (ong tren. Trong nam 2012, do dieu chinh ve chien luqc kinh doanh nen cong ty da dam phan vai vai khach hang va thu lai mgt phan gia tri tien da chuyen la

III 70 ty dOng so tien con lai la 21 t dOng.

111 (5) Chuyen tien hqp tic dAu to theo hqp dOng so 173/HD-HTDT ve viec gop von thuc hien du an du tu, os

11 kinh doanh Cong trinh co chirc nang hiin hqp Dai ,Thanh, huyen Thanh Tri, Ha NOi. ngay 06/05/2010. Cac C( ben thOng nhAt ily quyen cho Cong ty CO phAn Dau tu Hai Phat thay mat cac ben sir dung phap nhan dm 7

II minh dung rasdam phan vai Cong ty Co phan SX &TM Dai Thanh va kj, ket, thuc hien Hqp dOng hqp tic ti,li dau ttr, cac ho soy van ban phap lj, va kinh doanh Du an xay dung cong trinh có chic nang hon hop Dai 1

ii Thanh tren din tich theo Van ban so 735/UBND-KH&DT ngay 29/01/2010 dm UBND Thanh Ph6 Ha NOi s... ve viec nghien eau lap va thuc hien cong trinh Dai Thanh (khoang 127.903 m2). TOng gia tri von gop ban )ii

II dAu de thuc hien du an: 151.000.000.000 VND, trong do Hai Phat chien tj, le 55% tong gia tri von go!), Az.....,

ttrang &rang 80.050.000.000 VND, Xi nghiep se; 1 chien tj, le 45% tong gia tri von g6p, tuang throng al 67.950.000.000 VND.

a Hqp dOng s6 31/2011/HD-CNQGVDT chuyen nhugng quyen g6p von (ti, le Op 55%) dAu tu vao "Du an du an dAu tu, kinh doanh Cong trinh có chirc nang hon hqp Dai Thanh, huyen Thanh Tri, Ha NOi", gia tri

U chuyen nhugng la 100.000.000.000 VND (chua bao gOrn cac khoan thus phi, phi, le phi nha nu& phat sinkhoac lien quan den viec chuyen nhugng phan von gop. Gia tri chuyen nhugng dqt 1 la 30.000.000.000

1111 VND dtrqc chuyen tir s6 tien dat cgc ma s6 Ben B di' chuyen cho Ben A, Dqt 2 la 40.000.000.000 VND ngay sau khi Cong ty CO phAn sin xuAt & Thuang mai Dai Thanh da doi di. Dqt 3 la 30.000.000.000 VND

al ngay sau khi hoan tat cac thii tuc do hai ben tit& thuan.

U

U

111

20

1111 CONG TY CO PHAN DAU TII HAI PHAT

• Bao cao tai chinh rieng gifra nien dO cho kSr ke toan 6 thang ket auk ngay 30/06/2018

1111 THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) MAU B 09a - DN

5.5 Hang ton kho 11 Don vi tinh: VND

1111

II

IN

11

Dy an An Hung (The Pride) Du an Tan Tay DO (1) 33.192.146.398 23.303.623.700 Du an vgn Phzic (2) 19.456.288.215 44.459.530.378 Du an Phti Luang (3) 288.769.981.440 272.048.749.464 Du an Trdu QuS, (4) 269.776.147.573 258.104.927.836 Dv an khac 42.437.145.707 39.189.104.223

El (1) Dkr an Tan Tay DO: Thkrc hi0 theo Quyet djnh s6 2346/QD — UBND ngay 12/07/2008 dm UBND Tinh Ha Tay (nay la TP Ha Ni)O ve v* cho phep sir dung 219.113,6 m2 ,dAt trong so 140 ha dAt do thj a xi Tan

II Lip, huy0 Dan Phu da duce Chinh phi' he du 't tai Nghi quyet so 42/2007/NQ — CP ngay 31/7/2007 a thirc hiO d,r an du to xay dkrng khu do thi mai Tan Lap. Cong ty nhan chuyen nhtrong 16.072,065 m2

111 dAt a thkrc hi'0 dkr an theo Hop d6ng so 01/2010/HDCN-CT ngily 02/02/2010 dm Cong ty CO phAn xay dkrng va djch vv thucrng mai TuAn QuSrnh. T6ng dir toan xay dkrng 3 tea nha CT2A, CT2B, HHB la

B 1.174.508.340.000diing.

11 (2) Dkr an Van Philc: Quyet djnh 2382/QD-UBND ngay 1 7/5/2016. dm Oy ban nhan dan thanh ph6 Ha NOi ve v* phe duyt ket qua dAu gia quyen sir dung dat (de thvc hi0 dir an dau tu) xay dkrng Ca kr thuang ...„.„,

III mai, dich vu doi voi din tich 7.192 m2 dAt tai du an lang nghe Iva Van Phoc, quan Ha Dong, TP Ha NOi. oic Dv an thue dat 50 nam ke tir ngay phe du)* ket qua trung dAu gia, gam cac O dat CUTM1, CUTM2, iG

al

CUTM3, CUTM4, CUTM5, CUTM6. Cong trinh da thi cong xong tong gia tri quyet toan la NI H 156.542.331.000 &mg.

11 4T( (3) Dir an Phu Lucmg: Bao g6m cac chi phi dAu tu theo Hop diing hcrp tac du tu so 196/HDHTDT/HP-TV OET

$ ngay 27/11/2015, theo do Cong ty hop tac vai lien doanh Trung Vi'0 - Song Da 2 - H6ng Quang ("Lien doanh") de duvc khai thac dAu tu tren khu dAt thuOc Dkr an Khu do thi mai Phu Lucmg, vai king din tich iW

II

khoing 53.095 m2. Hop dtmg chuyen guy& sir dung dAt so 38/2016/HDCQSDD/HP-TV ngay 30/03/2016 gift Cong ty va Cong ty Co phAn DAu tu Xay dkrng Trung Vi'0 (Dai din lien danh) ye v* mua 19.705 m2

al

dAt g6m: 24 dAt bit thkr (BT-12; BT13-03 den BT13-25); 7 10 lien ke (Tir LK-31 den LK-37). Cong ty da nhan giao mat bing s6 112/BBBGMB/2016 ngay 31/3/2016. Dkr an duqc the chAp vay theo hop d6ng vay von

II s6 97/2015/HDTH/IVBTL-HP ngay 14/12/2015 dm Ngan hang TNHH INDOVINA - chi nhanh Thien Long.

II (4) Quyet dinh s6 8126/QD-UBND ngay 23/11/2017 ciia UBND thanh ph6 Ha NOi, ve v* phe du)* ket qua dau gia,quyen sir dung dat de thkrc hiO pkr an dAu tu xay dkrng nha a thAp tang tai O dAt tir TT14 den

111 TT19 thj trail Trau Qujr, huy0 Gia Lam. Tong din tich 13.147,9m2. Dv an duvc the chAp vay theo hop ding tin dung trung dai han s6 0142/2017/HDTDTDH-PN/SHB.111500 vai Ngan hang Thuorng mai Co

II phAn Sai Gen - Ha NOi ngay 18/12/2017.

IN

1111

111

111 (*) Tam nOp thue thu nhap doanh nghip theo ty le 1% tren doanh thu thu ducc tien va doanh thu nay chtra phai tinh vao doanh thu tinh thue thu nhap doanh nghip trong nam.

21

Chi phi SX KDDD Hang h6a

Tang

Chi phi SX KDDD gom

30/6/2018 01/01/2018 Gia gtic Dkr phong Gia giic Dkr phong

653.631.709.333 230.379.854

637.105.935.601 230.379.854

653.862.089.187 637.336.315.455

5.6 Thue va cac khan phai thu Nha nine 30/6/2018 01/01/2018

VND VND

Thue TNDN tam nOp (*) 21.359.539.636 20.852.837.016

1111

Tong 21.359.539.636 20.852.837.016

111111111111•1111111111•1111111111•11111•111••11111111111111111111•1111111111•111 CONG TY CO PHAN DAU TV HAI PHAT Bao cao tai chinh rieng girra nien d8 cho ky ke toan 6 thang 1(64 thitc ngay 30/06/2018

THUYET MINH SAO CAO TAI CHiNH RIENG (TIEP THEO) MAU B 09a - DN

5.7 Tai san co dinh hen hinh

Dan vi tinh: VND

Nha cira, vat kien trtic

May mac, thiet bi

Phyong tien van ad, truyen can Thiet quail lj, toting

NGUYEN GIA

SO dir tai 01/01/2018 194.642.726.639 316.661.037 17.682.658.182 1.561.232.433 214.203.278.291

Tang trong kj, - 107.536364 107.536.364 Mua trong ky 107.536.364 107.536.364 Giam trong ky 43.564.654.135 31.742.856 77.136373 43.673.533.364 Chuy& d6i flute dich sir dung (*) 43.564.654.135 - - - 43.564.654.135 Thanh ly tai san - 31.742.856 77.136.373 108.879.229

St) du. tai 30/6/2018 151.078.072.504 284.918.181 17.682.658.182 1.591.632.424 170.637.281.291

GIA TRI HAO MON LUY Id S6 dir tai 01/01/2018 3.224.653.045 297.772.141 5.817.369.290 1.400.521.199 10.740.315.675

Tang trong kj, 1.946.427.270 5.666.664 1.217.640.000 53.063.226 3.222.797.160 Khau hao trong ky 1.946.427.270 5.666.664 1.217.640.000 53.063.226 3.222.797.160 Giam trong ky 1.306.939.625 31.742.856 77.136373 1.415.818.854 Chuye'n d6i muc dich sir dung (*) 1.306.939.625 1.306.939.625 Thanh ly tai san 31.742.856 77.136.373 108.879.229

St, dir tai 30/6/2(018 3.864.140.690 271.695.949 7.035.009.290 1376.448.052 12.547.293.981

GIA TRI CON LAI

Tai 01/01/2018 191.418.073.594 18.888.896 11.865.288.892 160.711.234 203.462.962.616 Tai 30/6/2018 147.213.931.814 13.222.232 10.647.648.892 215.184.372 158.089.987310

(*) Trong ky C8ng ty giam tai san c6 dinh sang bAt dOng san clan to a ban.

22

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CONG TY CO PHAN DAU Tu HAI PHAT Bao cao tai chinh rieng gift nien dO cho kSt ke toan 6 thing ket thitc ngiy 30/06/2018

THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO)

MAU B 09a DN

5.8 TM san c6 djnh vo hinh

Tai san c6 djnh vo hinh cua Cong ty IA phAn mem ke toin da khu hao het.

5.9 Chi phi 'city thing cor ban dang Dan vi tinh: VND

30/06/2018 01/01/2018

Gig g6c Gig trj co thi

thu hOi Gig g6c Gig trj c6 thi

thu h6i

Chi phi xay dtrng ca ban dhr dang Dv an nha or xa hOi Phu Lam (1) Dv an Hai Phat Plaza (2) Dv an Ctin Tan Lap

2.221.999.149.882

806.528.035.481

1.409.810.478.472 5.660.635.929

2.221.999.149.882

806.528.035.481

1.409.810.478.472 5.660.635.929

2.220.600.781.538

1.043.440.759.156

1.172.683.267.549 4.476.754.833

2.220.600.781.538

1.043.440.759.156

1.172.683.267.549 4.476.754.833

T6ng 2.221.999.149.882 2.221.999.149.882, 2.220.600.781.538 2.220.600.781.538

(1) Du an NOXH Phu Lim: Quyet djnh s6 7112/QD-UBND ngay 24/1 2/2015 cua UBND TP HA NOi ve viec cho phep Cong ty Co phAn Diu tu Hai Phat sir dung 45.122 m2 dAt tai phtrang Phil Lam, qukin HA Dong de thuc hien du an xay dung Khu nhi a xa 116i Phi! Lam. Du an bao g6m,5 toi CT1 den CT5, tong mire dau tu IA 1.758.689.656.000 dOng. Du an dugc the chAp vay theo hqp (tong tin dung s6 01/2016-HDTDDA/NHCT322-HP cua Ngan hang TMCP C6ng Thuang Viet Nam - Chi nhanh Song Nhue.

(2) Du an HAi Phat Plaza: Quyet djnh s6 3923/QD-UBND ngAy 18/7/2016 dm UBND TP HA NOi ve viec giao 35.893 m2 dat tai phtriyng Dui Mo, quail Nam Tir Liem cho Cong ty CO phAn DAu tu Hai Phat de thuc hien Du an dau to xay dung to hqp thtrang mai, dich vu vA can hO cao cap Hai Phat Plaza. Du an bao Om: 1 khu nhA hon hqp 25 tang va 3 tAn hAm; 8 can bit thy. 3 tang c6 turn thang; 39 nhA lien ke 3 tang c6 turn thing. Tong du toan cong trinh lag1.731.087.744.000 ding. Du an the chAp vay theo hop dmg tin dung tirng lan so 0108/03817/TDTL-PN nay 6/7/2017 dm Ngfin hang TMCP Ban Viet - Chi nhanh Thang Long vi Hqp &Ong cho vay du an dAu to so 01/2017-HDDCVDADDT/NHCT106-HPI ngAy 27/05/2017 vai Ngan hang TMCP Cong thtrang Viet Nam - Chi nhanh TP HA NOi.

23

1111 • 111 CONG TY CO PHAN DAU HAI PRAT Bao cao tai chinh rieng giita nien dO cho kS, ke town 6 thing ket thitc ngay 30/06/2018

THUYET MINH BAO CAO TAI CH!NH RIENG (TIEP THEO)

MAU B 09a - DN

5.10 Cac khan dttu ttr

TS, 1? 30/6/2018

Don vi tinh: VND

01/01/2018 Von nom

giO Quyen

quyet Gia goc Dkr pheng Gig trj hqp ly Gia g6c Der phong Gig trj hqp 15,

DAu ttr vito COng ty con 1.126.434.013.381 931.450.000.000 Cling ty CP Thuong mai Dia 6c Binh Minh 77,2% 77,2% 48.250.000.000 48.250.000.000 Cong ty TNHH HP Hospitality Nha Trang 75% 75% 483.200.000.000 483.200.000.000 Cong ty TNHH mOt thinh vien Dia Oc Chau Som

100% 100% 594.984.013.381 400.000.000.000

Diiu ttr vho Cong ty lien doanh lien kit 404.295.220.000 386.176.385.165 Cong ty Co phin DAu to Doi Hong A 35,00% 35,00% 55.750.000.000 51.600.000.000 Icing Ong ty XDCT GT 5 38,68% 38,68% 300.245.220.000 300.245.220.000 COng ty TNHH Phat triin Dja Oc Hai Phong 42,99% 42,99% 34.331.165.165 Cling ty CP Dia oc S.E.A Thuan Phu& 21% 21% 48.300.000.000 DAu tu• vim don vi kW 124.448.461.308 152.080.000.000 COng ty TNHH Phat tri& Dja Oc Hai Phong 10% 10% 9.368.461.308

Cling ty CP BDS Dtrong Sat 10% 10% 5.000.000.000 5.000.000.000 Cling ty Co phan du ttr Hai Phat Thu DO 13,76% 13,76% 110.080.000.000 110.080.000.000 Ging ty CP Dia 6o S.E.A Thuan Phu& 37.000.000.000

Tong 1.655.177.694.689 (*) 1.469.706385.165 (*)

(*) Cong ty chue xac dinh gia tri hqp ly cua cac ding cu tai chinh nay de thuyet minh trong Bao cao tai chinh rieng vi khong co gia niem yet tren thj trutmg cho cac cong cu tai chinh nay va Chitin mkrc Ke toan Viet Nam va Che dq ke town doanh nghiep Viet Nam hien nay killing co huerng dim ve cac tinh gia tri hqp 15, sir dung cac thOt clinh gia. Gia tri hqp 15, dm cac Ong cu tai chinh nay co the khfic gia trj ghi so.

24

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CONG TY CO PHAN DAU TI! HAI PHAT Bio cio tai chinh riang giUa nien da cho kS' ke toin 6 thing ket thitc ngity 30/06/2018

THUYET MINH BAO CAO TA! CHiNH RIENG (TIEP THEO)

5.11 Chi phi WI &wit dii htin

MAU B 09a - DN

30/6/2018 01/01/2018 YND YND

Dii htin 55.669.106.376 39.999.320.313 Chi phi CCDC 939.657.931 907.583.362 Phi mai BDS 39.701.891.873 37.841.736.951 Chi phi ttr vim, quing cio 12.959.643.733 Chi phi khic 2.067.912.839 1.250.000.000

Ding 55.669.106.376 39.999.320.313

5.12 Phii tri nguiri bin

30/6/2018 01/01/2018 Don vi tinh: VND

010,

.14G' NH'

TC VIET

Gig trj ghi s6 S6 c6 khg

tra ny Gig trj ghi SO c6 MIA nAng

till no*

a. Ngin kin Phdi ird nprdi bdn Cong ty CP Xay dung so 1 Sang Hang Cong ty Co phAn Xgy clung Hai Ph& Cong ty Co phgn TSQ Techco

Cong ty TNFIH An Quy Hung C6ng ty CP Djch vu Da thj Hai Phat PSP Cac khich hang khac Tron2 eld Oral Ira ccic ben

194.773.320.997 194.773.320.997

8.940.078.432

13.294.498.873

19.237.409.074

11.899.759.678

2.702.530.033

138.699.044.907

2.702.530.033

11.899.759.678

194.773.320.997 194.773.320.997

8.940.078.432

13.294.498.873

19.237.409.074

11.899.759.678

2.702.530.033

138.699.044.907

2.702.530.033

11.899.759.678

217.290.366.190 217.290.366.190

20.051.811.000

13.294.498.873

12.171.101.056

13.340.210.577

13.034.242.556

145.398.502.128

13.034.242.556

13.340.210.577

217.290.366.190 217.290.366.190

20.051.811.000

13.294.498.873

12.171.101.056

13.340.210.577

13.034.242.556

145.398.502.128

13.034.242.556

13.340.210.577

lien quan

Cong ty CP Djch vii DO thi Hai Phat PSP Cong ty TNHH An Quy Hung b. Did htin

/TO

Tiing 194.773.320.997 194.773.320.997 217.290.366.190 217.290.366.190

25

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CONG TY CO PHAN DAU TI.0 HAI PHAT Bac cao tai chinh rieng giara nien 3Q chc ky ke toin 6 thing ket thuc ngay 3 0/06/2 0 1 8

THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO)

5.13 Nguiri mua tra tien tru&c 30/6/2018

VND

MAU B 09a - DN

01/01/2018 VND

a. NgAn holt

Khach hang hit tien truck mua can hO, kiot dtr An "Phil Lam" Khach hang tra tien tru6c mua can h0 d,r An "Phil Lucmg" Doi tuqng khac b. Dai 14n

Khach hang tra tien tru6c mua can hij du an "Hai Phat Plaza" Khich hang tra lien tru6c mua can hp, kiot d‘r an "Phil Lam"

693.993.610.980

247.464.728.921

441.383.471.196

5.145.410.863 424.476.644.593

424.476.644.593

4.428.153.988

4.428.153.988 531.483.401.460

112.510.552.766

418.972.848.694

TOng 1.118.470.255.573 535.911.555.448

5.14 Thue va cac khoin phii ni)p nha ntrare

01/01/2018

So phai n¢p s6 dfi nOp

trong ky trong ky

Dan vi tinh: VND

11 JAM,

30/6/2018

Phai nOp 66.865.846.663 Thue gia tri gia tang

Thus thu nhap 66.748.871.684 doanh nghi4p

Thue thu nhap ca nhan 116.974.979 Thud nha dat, tien thue dat Thue khac Phi, 14 phi va cac khoan phai nOp khac

Phai thu 20.852.837.016 Thue thu nh4p doanh

20.852.837.016 nghi4p

5.15 Chi phi pita" tra ugin l)n

Ngin htm Chi phi trich tru6c du An An Htmg Chi phi Iii vay trich tru6c

Tong

28.988.350.844 46.835.917.645

593.550.219 593.550.219

25.846.752.818 43.702.856.166

1.472.249.112 1.463.712.565

329.180.697 329.180.697

3.000.000 3.000.000

743.617.998 743.617.998

21.877.880.640 22.384.583.260

21.877.880.640 22.384.583.260

30/6/2018 VND

49.018.279.862

48.892.768.336

125.511.526

21.359.539.636

21.359.539.636

01/01/2018 VND

105.337.413.274 100.878.509.164

4.458.904.110

112.599.765.178 111.586.754.512

1.013.010.666

105.337.413.274 112.599.765.178

26

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CONG TY CO PHAN DAU TY HAI PHAT Bac, cao tai chinh rieng giIta nien d6 cho kj, ke toan 6 thing ket thuc ngay 30/06/2018

THUYET MINH BAO CAO TAI CH!NH RIENG (TIEP

5.16 Phil tra khic

THEO)

30/6/2018 VND

MAU B 09a - DN

01/01/2018 VND

Nglin han 678.517.345.006 1.149.032.030.856 Kinh phi cOng doan 909.294.277 881.389.923 Bao hiem xA h6i 239.312.562 216.721.645 Bao hiem y t6 44.553.541 39.459.401 Bao hiem that nghiep 18.993.923 16.851.269 Cic khoan phai tra, phai n6p khac 415.216.663.714 423.218.241.956 COng ty CP djch vy & dia eic Dcit Xanh Mie'n Bac(1) 127.454.209.163 145.958.780.000

Cong ty CO phcin SOng Da - Thang Long (2) 117.980.465.630 118.480.465.630 Cong ty TNHH An Q4 Hung 3.969.660.760 Cong ty TNHH Dciu Tu va djch vu Hai Luang 5.302.959.296 Cong ty Cophcin eau tu. Hai Phat Thzi DO (3) 56.644.534.302 12.844.534.302 Phi bao tri du. an An Hung 77.212.074.286 77.027.578.017 Phi bao tri du an Tan Tay DO 5.253.744.527 17.441.631.055 Phi bag tri dy an Phzi Lam 8.223.600.816 Phcii Ira khac 22.448.034.990 42.192.632.896 Nhan ks, guy ks, cuoc (Dot coc mua cac du an) 262.088.526.989 724.659.366.662 Trong do phai tra cac ben lien quan: Cong ty TNHH DAu Tu va djch vu Hai Luang 5.302.959.296 Cong ty Co phAn dAu tu Hai Phit Thu DO 56.644.534.302 12.844.534.302 Cong ty Co ph'An DAu to Dai dong A 5.000.000.000

Dai han 533.079.024.076 543.911.379.296 Cong ty Co phAn dAu tu Hai Phat Thu DO (3) 202.200.220.000 202.200.220.000 Cong ty CP Bat D6ng San Hai Phat (4) 263.260.000.000 280.000.000.000 136i ttrong khac 67.618.804.076 61.711.159.296 Trong do phai tra cac ben lien quan: C6ng ty CP dAu ttr Hai Phat Thu Do 202.200.220.000 202.200.220.000 Cong ty TNHH DAu Tu va djch vu Hai Luang 10.589.104.076

Ten 1.211.596.369.082 1.692.943.410.152

(1) Tien dat CQC thuc hientiep thi va phan ph6i d6c quyen 300 can 1-!6 din tich 25.928 m2 thong thay thuc Du an To hop thtrang mai, dich vu va can h6 cao cap Hai Phat Plaza theo hop dOng 362/2016/HD TVVPP/HP-DXMB.

(2) Hqp dOng chuyen nhugng von g6p s6 17/2017/HDCN ngay 28/9/2017, chuyen nhugng 75% tong so von dieu le Cong ty TNHH HP Hospitality Nha Trang.

(3) Hop d6ng s6 342/2015/HD-UQ, ny quyen cho COng ty Co phan DAu tu Hai Phat mua co phAn cac Tong ding ty kinh doanh nganh nghe xay dung ding trinh giao thng eta dugc co phAn hoa Oat hanh thong qua cac hinh thdc hop phip ma p14p 14at phep, SO co RhAn quyen mua t6i da la 10.176.000 CO phAn menh gia 10.000 VND/CO phan, tong gii tri chuyen nhtrong t6i da khong qui 210.000.000.000 VND.

(4) Hop eking hop tic dau tu so 357/2017/HDHTDT, gop von dAu tu thuc hien Du an TO hop Thucrng Mai dich vu va Can h6 cao cap Hai Phat Plaza tai phutmg Dai M6, Quan Nam Tir Liem, TP Ha Noi. Cong ty CP Bat D6ng San Hai Rat gop vao 300.000.000.000 VND. Loi nhuan (la toan b6 cac khoan thu sau khi trir di cac khoan chi phi thuc hien phuang an dAu tu) dugc phan chia theo tj, lg g6p von miSi ben. Ben A dling j, tam (mg Igi nhuan dau tu cho ben B m6t khoan: trong nam dAu se tam ang khoan lai suit 11,5%.

27

111 ■ •• • 111• 111 •• TONG TY CO PHAN DAU TI! HAI PHAT Bao cao tai chinh ri8ng giira nien do cho kS/ ke toan 6 thing IC& thac ngay 30/06/2018

THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO)

• II • • • I • 1111 II II • Ill 1111

MAU B 09 a - DN

5.17 Vay va ny thue tai chinh Vay 30/6/2018 Phat sinh trong k5' 01/01/2018

Gia trj SO c6 kha nang

tra no. Tang Giant Gia tri SO c6 kha nang

tra no.

Vay nglin han

Ngan hang Bao Viet - HOi so. chinh (1)

Vay dai han - Dtrai 60 thing Ngan Hang TMCP Cong Thuang Viet Nam -CN Do Thanh (2) Ngan hang Indovina - CN Thien Long (3) Ngan hang Ban Viet- chi nhanh Thang Long (4) Ngan hang SHB clu nhanh Han Thuyen (5)

Ngfin hang TNI-L1 Indovina- Trung tam Kinh Doanh (6) Ngan Hang TMCP Cong Thucmg Wet Nam (Vietinbank) - CN Ha NOi (7)

195.000.000.000

195.000.000.000

1.538.502.351.468

291.662.716.640

75.499.962.500

369.110.484.328

173.889.188.000

500.000.000.000

128.340.000.000

195.000.000.000

195.000.000.000

1.538.502.351.468

291.662.716.640

75.499.962.500

369.110.484.328

173.889.188.000

500.000.000.000

128.340.000.000

286.424.656.286

286.424.656.286

180.390.895.966

83.640.320.956

96.750.575.010

286.057.644.234

286.057.644.234

309.673.422.321

142.113.409.821

75.500.012.500

6.500.000.000

85.560.000.000

194.632.987.948

194.632.987.948

1.667.784.877.823

350.135.805.505

150.999.975.000

272.359.909.318

180.389.188.000

500.000.000.000

213.900.000.000

194.632.987.948

194.632.987.948

1.667.784.877.823

350.135.805.505

150.999.975.000

272.359.909.31E

180.389.188.000

500.000.000.000

213.900.000.000

Tting 1.733.502.351.468 1.733.502.351.468 466.815.552.252 595.731.066.555 1.862.417.865.771 1.862.417.865.77t

(1) Hgp clang tha'u chi tai khoan thanh toan so 1262/2017/HDTC1/BVB005 vii Ngan hang TMCP Bao Viet - CN Ser Giao dich n*Ay 28/12/2017. Han mire thAu chi: 195.000.000.000 dang. Thai han thAu chi: tir ngay 28/12/2017 den 30/06/2018. Muc dich rut von: Phic vu san xuAt kinh doanh. Lai suit: Khi ten tai khoan thanh toan cua Khach hang co so du Co, khach hang &ivy twang lai swat khong kji han theo biL lai swat lien hank cua Ngan hang. Lai swat thAu chi: bang lai swat cac Hqp di5ng ti& girl tai BAOVIETBANK dung lam TSBD Ong them bien di) 0,5%. Tai san dam bao: cac hop d'Ong ti& girl c6 kS/ hp cua Khach hang tai BAOVIETBANK.

2) Khoan vay then hop d8ng tin dung so 01/2016-HDTDDA/NHCT322-HP cua Ngan hang TMCP C8ng Throng V* Nam - Chi nhanh Son Nhq, han mirc vay tai da 900.000.000.000 (long; muc dich khoan vay dugc sir dung de thanh toan cac chi phi dAu to h9p phap, hgp ly va hop 14' de thuc hi0 Du An: dau to khu Nha ac" xa h8i Phu Lam, Ha Wing, Ha Ni;i lai suit ap dung trong nam 2016 la 5%/nam va có the thay d8i lai suit cho vay WO trq nha a do NHNN &Ong be; hang nam; thoi han cho vay cac khoan no la 60 thing ke tir ngay giai ngan dAu tien. Hop difing tht chAp du an dAu tw xay dung nha a so 01/2016/HDTCDA-NHCT322/HP. Tai san the chAp la toan bo Du an dau to xay dung khu nhA a xa hai Phil Lam, phuong Phu Lam, Ha Dong, Ha Ni dugc xay dung teen Thira dAt có din tich 45.122 m2 tai Phtdmg Phil Lam, QuOsn HA Dong, HA Noi theo Quy& dinh giao dAt so 7112/QD-UBND ngay 24/12/2015 dm Uy ban nhan dan thanh pha HA Nia va GiAy phep xay dtrng so 05/GPXD-SXD do So' xay dung Ha N8i cap ngay 02/02/2016 vt viec xay dung 05 cong trinh tai Phtra-ng Phil Lam, QuO'n HA Dong, HA Nai.

28

hvn

1111111111111 •••••111••11•••••1111111••••111•111111••111••11 CONG TY CO PHAN DAU TIf HAI PRAT Bao cao tai chinh rieng gift nien d6 cho kSr ke toan 6 thing ket thitc ngay 30/06/2018

THUYET MINH BAO CAO TAI CHINE! RIENG (TIEP THEO) MAU B 09 a - DN

5.17 Vay va nq thue tai chinh (Tiep theo)

(3) Khoan vay theo hqp ding vay von s6 97/2015/HDTH/IVBTI,HP ngay 14/12/2015 dm Ngan hang TNHH 1NDOVINA - chi nhanh Thien Long, han mac vay t6i da 302.000.000.000 ding; attic dich cua khoan vay duqc sir dung de tai trq mot phin von gop khu dit 1 thuc du an "Khu do thi Phil Lircmg"; lai suet tai thin diem giai ngan la 10%/nAm va c6 the thay dOi theo timg thai kS'; theri han 03 nAm ke tir ngay giai ngan, thai han

s ra gian an la 1 m ngay giai ngfin dfiu tien. Tai sin dam bao duqc

qui dinh trong Hop ding sera d6i, b6 sung so 97/2015/PL01/IVBTL-HP, bao gom quyen sir dung dat va toan bo cac khoin lqi thu duqc ter vie,c kinh doanh, khai thfic quytn sir dung tong con 20.561 m2 dat dm 09 thira dat thuc Du an Khu do thi Phu Luang, toan 136 cac khoan lqi ich thu duqc vie'c kinh doanh, khai thac quyen sir dung 27.295m2 cua cac to dit chuyen nhuvrig theo thOa thulan hop tic dAu to s6 196/TTHTDT/HP-TV ks, ngay 27/11/2015 gifra Cong ty va Cong ty Co phAn DAu to Xfiy dung Trung Viet.

(4) Khoan vay theo Hop ding tin dung tang lAn s6 0108/03817/TDTL-PN ngay 6/7/2017 dm Ngan hang TMCP Ban Viet - Chi nhanh Thing Long; S6 tien vay tOi da la 420.000.000.000 ding; phuang thCrc nh4n tien vay theo tirng Ian; Muc dich vay: Dau to )(ay dung du an va bu dip mot phAn tien sir dung dat cita du an: "PhAn cao tang -To hqp thucmg mai dich vu va can ho cao cap Hai Phat Plaza"; Therishan cho vay: 36 thang ke tir ngay ben vay nhan nq lAn dau; LAi suit: Theo timg giAy nhfin nq tai thai diem giai ngan. Tai sans dam bao: Bat Ong san tai dia chi: Du an dau xay dung TO hop thucmg mai, dich vu va can h6 cao cap Hai Phat Plaza theo giay chimg nhan quyen sir durT dat, quyen soy hfru nha a va tai san khac On lien vai dat s6 CI402924, s6 vao so cap giAy chirng nhAn so CT 07116 do Sa Tai nguyen va Moi tnremg thanh phi Ha NOi cap ngay 10/5/2017; gii tri du an dau to xay dung to hqp thtrang mai dich vu va can 116 cao cap Hai Phat Plaza (Khu xay Ong cong trinh hon hop cao tang).

(5) Hqp ding tin dung trung dai han s6 0142/2017/HDTDTDH-PN/SHB.111500 vii Ngan hang Thuang mai Co phin Sai Gen - Ha N6i ngay 18/12/2017. SO tien vay: 250.000.000.000 (long. Muc dich vay thuc hie'n du an Diu to xay dung nha thip tang tai cac O dit tir TT14 den TT19 thuc khu dAu gii thi trin Trau QuSr, Huy'en Gia Lam, Ha NOi. Thai han vay: 24 thing ke tit khi giai ngan lan dau tien. Lai suit cho vay: 11,7% vii 3 thang dau tien va dtrqc dieu chinh 3 thing/1 lAn. Tai san dam bao: Quyen tai san phat sinh Du an dau xay dung nha thap tang tai cac O dat tir TT14 den TT19 thuc Khu dau gia thi tan Trau QuS/, Hu)* Gia Lam. Gii tri dinh gia: 399.016.000.000 &Ong.

(6) Hop ding &At mua trai phieu s6 0112/2017/HDDMTP/HaiPhat-IVB vai Ngan hang TNHH Indovina ngay 1/12/2017 ve viec Trii phieu dio han thing 12 ram 2022 dm Cling ty Co phin Diu to Hai Phat. 'fling so lucmg trai phieu phat hanh la: 1.300 trai phieu tuang duarsig 1.300.000.00.000 (long. Trong do, s6 !mpg Trai phieu phat hanh Doi 1 la: 500 Trai phieu tuong ducmg vii 500.000.000.000 (Jong. Lai suit ap dung cho 2 kSr tinh lAi dau tien la 10,85%/ nAm. KS, tinh lAi la 6 thing 1 lin. Thai han tra lAi kS, diu la 01/06/2018.

(7) Khoan vay theo Hop ding cho vay du an dAu to s6 01/2017-HDDCVDADDT/NHCT106-HPI ngay 27/05/2017 vOi Ngan hang TMCP Ong thtrang Viet Nam - Chi nhinh TP Ha NOi. S6 tien cho vay: 300.000.000.000 ding; Muc dich vay: thanh Wan cac chi phi hqp ly, hop le va hqp phap de thuc hi .en dau hr Khu nha thAp tang - Du an to hop thtrang mai, dich vu va can h6 cao cap Hai Ph& Plaza; Thal han cho vay: 24 thing ke tir ngay tiep theo cua ngay giai ngan khoan nq diu tien; LAi suit cho vay: theo tirng giay nhan nq va CO the co dieu chinh.

29

• II III • • • • Ill • • • II ■ III ■ • • III • • • • IN • • • • NI • • • II III • CONG TY CO PHAN DAU Tlf HA1 PHAT Bao cao tai chinh rieng giira nien dO cho ky ke toan 6 thing kOt thirc ngay 30/06/2018

THUYET MINH BAO CAO TAI CH1NH RIENG (TIEP THEO) MAU B 09 a - DN

5.18 Win chit sir Min

a. Bing dOi chieu Men ding cita von chi so' hOu Dan vi tinh: VND

VOn dau ter

Mang du.

LQi nhuan sau thud

curt chi sir him vim co phAn chtra phfin phi

Tting

SO dtr tai 01/01/2017 750.000.000.000 428.405.456.384 1.178.405.456.384

Tang von tir chia c6 tire 450.000.000.000 (450.000.000.000) Tang von phat hanh them 300.000.000.000 335.950.000.000 635.950.000.000 Lai trong ram 319.826.205.584 319.826.205.584 Phan phOi Igi nhuan hop tic kinh doanh (61.600.000.000) (61.600.000.000) Trich lap cac qu9 2016 (5.000.000.000) (5.000.000.000)

SO du tai 01/01/2017 1.500.000.000.000 335.950.000.000 231.631.661.968 2.067.581.661.968

SO dir tai 01/01/2018 1.500.000.000.000 335.950.000.000 231.631.661.968 2.067.581.661.968

Lai trong ky 190.898.533.834 190.898.533.834 Phan phOi Iqi nhuan 2017 (6.631.661.968) (6.631.661.968) Thu lao hoi dOng span tri, Ban kiOm soat 6 thing 2018

(1.767.764.723) (1.767.764.723)

SO dtr tai 30/6/7018 1.500.000.000.000 335.950.000.000 414.130.769.111 2.250.080.769.111

30

CONG TY CO PHAN DAU TU HAI PHAT

1111 Bao cao tai chinh rieng giCra nien cho ky ke tan 6 thing ket thlic ngay 30/06/2018

■ THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) MAU B 09a - DN

01/01/2018 VND

600.576.000.000 120.000.000.000 120.000.000.000 130.909.100.000 528.514.900.000

1.500.000.000.000

III c. Cac giao dich ye von chit se' hitu vit phi') phi co tic, chia lqi nhutin

a Tir 01/01/2018

den 30/6/2018 Nam 2017

I VND VND Win dAu ttr cila chit sir hum

II Win Op tai dau nam 1.500.000.000.000 750.000.000.000

. V& gop tang trong nam 750.000.000.000 V6n Op tai cuCii nam 1.500.000.000.000 1.500.000.000.000

• Co tic TA chia 450.000.000.000

II Phan phi cac quy 6.631.661.968 5.000.000.000

III d. CO phieu

30/6/2018 01/01/2018

11 CO phieu CO phieu

III SO luvng co phieu (fang 4 ph& Minh 150.000.000 150.000.000

SO ltrqng co phieu di ban ra ding chting 150.000.000 150.000.000 I■

I CO phiAu ph6 thong 150.000.000 150.000.000

II SO Ittyng co phieu dirge mua lai - Co phieu ph6 thong

• SO luvng co phieu dang Itru hanh 150.000.000 150.000.000 C6 phiAu phi thong 150.000.000 150.000.000

III

Minh gia c6 phieu dang km hanh

10.000 10.000 II (d6ng/c6 phieu)

II 5.19 Doanh thu ban hang va cung cap dich vu KS, kA toil'

11 6 thing kAt thtic

II ngay 30/6/2018 Nam 2017

VND VND

1111 Doanh thu kinh doanh bAt dOng san 534.234.308.051 1.470.157.999.836 ■ Doanh thu ban hang hoa 7.811.710.500

Doanh thu hoat dOng khac 8.725.722.416 51.590.557.007

Tiing 542.960.030.467 1.529.560.267.343

• 1

31 •

•

11

I II

11

II

5.18 Win chit se. hum (Tiep thee)

b. Chi tiet von dAu tv cult chit so. hull 30/6/2018

VND

Do Qujt Hai 600.576.000.000 III

Do QuSt Dtrarng Chu Thj Luang 120.000.000.000 Cong ty Vietnam Enterprise Invetments LTD 130.909.100.000 136i tuvng khae 648.514.900.000

TOng 1.500.000.000.000

•

a

•

•

•

•

a

a

a

a

a

•

•

•

•

a

•

a

•

a

•

•

•

•

a

a

•

a

•

•

CONG TY CO PHAN DAU TU HAI PRAT Bao cao tai chinh rieng giaa nien dO cho kSt ke town 6 thang ket thilc ngay 30/06/2018

THUYET MINH BAO CAO TAI CH!NH RIENG (TIE? THEO) MAU B 09a - DN

5.20 Gia von hang ban Ky ke town

6 thing ket iliac

ngity 30/6/2018 Nam 2017

VND VND

Gia von kinh doanh bAt dQng san Gia von bin hang h6a Gia vein hoot Ong khac

Timg 509.420.909.106 1.259316.652.443

5.21 Doanh thu hot doting tai chinh KS' ke town

6 thing ket thtic

ngay 30/6/2018 Nam 2017

VND VND

Lai tien girl, tien cho vay 2.579.389.161 1.969.164.080 Lai ban cac khoan dAu to (*) 236.147.296.143 304.943.875.165

TOng 238.726.685.304 306.913.039.245

(*) Hop ding cliuyen ni.mng von g6p s6 106/2018/HDCN ngay 26/3/2018 ve viec chuyen nhuvng 32,99% tong so von dieu 1e theo dang ky kinh doanh cua Cong ty TNHH Rat trien Dia 6c Hai Phong (twang irng 98.970.000.000 ding), tong gia tri chuyen nhuvng la 263.260.000.000 d6ng.

5.22 Chi phi tai chinh KS, lie town

6 thing ket thtic

ngay 30/6/2018 Nam 2017

VND VND

Lai tien vay

19.716.752.283 28.867.153.361

Chi phi tai chinh khac

16.316.919

Tang 19.716.752.283 28.883.470.280

32

507.474.481.836 1.243.482.482.569 7.810.250.400

1.946.427.270 8.023.919.474

• CONG TY C6 PHAN DAU TU. HAI PHAT cao tai chinh rieng giUa nien cho kS114 town 6 thing ket thuc ngay 30/06/2018

THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) MAU B 09a - DN

5.23 Thu nh#p khac/ Chi phi khic KSr ke twin

6 thing ket fink ngay 30/6/2018

VND Nam 2017

VND

Thu nh#p kink Lai ch.m nOp 720.263.906 1.025.752.491 Lai thanh 1SItai sin 55.454.546 Thu nh(ip !chic 88.778.520 211.465.936

Tang 864.496.972 1.237.218.427 Chi phi khic Chi phi khAu hao 950.973.336 Chi tien chain nOp thus 743.617.998 5.862.830.389 Chi phi khic 329.296.650 4.684.036.966 Tang 2.023.887.984 10.546.867.355

Thu nh#p khic/chi phi khac (thutin) (1.159.391.012) (9.309.648.928)

5.24 Chi phi thus thu nh#p doanh nghiep hien hanh lq ke toil]

6 thing ket thtic ngay 30/6/2018 Nam 2017

VND VND

II ...0, IAA nhu#n ke twin truem thud 238.623.167.292 400.143.244.504 o- .,- Cac khoan dieu chinh tang thu nh#p chiu thus 7.992.439.689 C Cac khocin phit khong duvc tra• 7.992.439.689 1

Cac khoan dieu chinh giam thu nhip chiu thus 6.550.489.591 KIE

Lai tir hogt ding san xuat kinh doanh ngoai Mt ding san Mx Mila

6.550.489.591 -A ...

Thu nh#p chin thus 238.623.167.292 401.585.194.602 ;Id

., Thus TNDN phai ni5p 47.724.633.458 80.317.038.920 Dieu chinh thud dm nam twat

Chi phi thud TNDN tInh trill thu nh#p chill thus nam hien hint'

47.724.633.458 80.317.038.920

Ky ke toe!)

II 6 thing kit thuc

ngity 30/6/2018 NAm 2017

III Ben lien quan Tinh chat giao dich VND VND

II Ban Gam d6c va HDQT, BKS Luang, thu lao 4.408.512.346 4.646.220.648

■

•

• 33

II

II

11

11

II III

II • II

•

I

111 6. THONG TIN KHAC

II 6.1 Giao dich Nit so dir veri cac ben lien quan

II Cric giao did: vai nhan su chii chat

I

I a

• • • s • I

a

• • •

■ • • • • • • ✓, • • a

• • • • U

• • • ■

• •

CONG TY CO PHAN DAU TI! HAI PHAT Bio cio tai chInh rieng gift nien dq cho ky ke teen 6 thing ket th6c ngity 30/06/2018

THUYET MINH BAO CAO TAI CI-11/%1H RIENG (TIEP THEO)

MAU B 09a - DN

6.1 Giao djch va so du v6i cac ben lien quan (Tiep theo)

Giao djch voi cdc ben lien quan

Ben lien quan 'Mb chit giao djch

icy ki tosin 6 thsing kit thtic

riga), 30/6/2018 Niim 2017

VND VND

11-= :0

Nt 1/ . T

Giao djch mua Cong ty CP Djch vu Do thj Hai Phat PSP Cong ty TNHH fliu Tu va djch vy Hai Luang Cong ty CP Diu to xay dung va thuang mai Thanh Nhan C6ng ty CP Xay lip Hai Phat Cang ty TNHH An Quy Hung C6ng ty CP diu to phat tritn ha tang va do thj Dia:mg Sit C6ng ty CP diu to Hai Phat Thu. D8 flo Quy Hai

Glao djch tit dl vay Cong ty TNHH Diu Tu va djch vu Hai Luang

Chu Thj Ltrcrng

Trin Hoai Anh

Trin Thanh Hucmg

D8 Quy Thanh

Trip Thi Thu Hang

Dao Tien Ming

Trap ThOy Anh

Quy Dutmg

Le Viet Ming

Bui Thj Hai Ytn

Giao djch phdl Ira khdc

Trin Hoai Anh Cong ty CP Xay lip Hai Phat C6ng ty CP Diu to Dai Deng A Le Tien Hang Cong ty CP diu to Hai Phat Thi► DO Cong ty TNHH Diu to va dich vu Hai Luang

Mua hang holt djch vi

Mua hang boa djch vu

Xay lip

Xay lip Xay lip

Xay lip

Chuytn nhuqng CP Chuyen nhuang CP

Di vay Lai vay Di vay Lai vay Di vay Lai vay Di vay Lai vay Di vay Lai vay Di vay Lai vay Di vay Lai vay Di vay Lai vay Di vay Lai vay Di vay Lai vay Di vay Lai vay

Di vay Di vay Di vay Di vay Di vay

Hop tac diu to

3.498.151.580 20.178.460.260

- 37.187.254.546

12.257.317.273

76.471.953.636 128.730.604.509 7.386.049.185

1.653.159.625

- 234.304.854.302

- 37.765.290.000

190.333.583 3.414.218.484

433.333.333 6.809.648.416 14.701.000.000

914.184.394 1.300.000.000

16.791.667 207.869.887 3.400.000.000

701.094.640 2.900.000.000

22.958.333 22.958.333

847.807.021 10.000.000.000

387.265.532 14.701.000.000

546.078.175 5.000.000.000

206.122.535 9.500.000.000

81.250.000 1.496.314.732

104.349.471.000 50.000.000.000

5.000.000.000 35.000.000.000 186.359.170.000

52.000.000.000

5.907.644.780

34

Cung cap djch vv

Cung cap djch vv Ban bit Ong san Cung cap djch vv Cung cap djch vv Ban hang hem

Ban sin thucmg mai

Ban san thuong mai Chuyin nhtrang CP

Hop tic dau ttr Hop tic dAu tu

Cho num Cho vay Cho vay

- 300.032.160.000

750.000.000 - 158.000.000.000

7.273.008.435

120.270.420

24.259.105.183

1.069.848.406 31.075.000.000 2.271.578.925

335.363.101

7.811.710.500

44.924.000.000 449.092.869.091

- 77.653.545.456 - 143.056.000.000

Cong ty lien quan cua thimh vien mat thiet vc:ii Lanh dao Cong ty C8ng ty lien quan LAM dao Cong ty

DOng kiim soat

DOng kiem soat

C6ng ty con

D6ng kiem soar COng ty lien ket

156.000.000 156.000.000

- 86.971.970.909

- 8.548.980.600

50.314.880.000

102.984.013.381

78.439.617.360

81.295.153.329

799.359.000

190.275.000

180.000.000

CONG TY CO PHAN DAU TU. HAI PHAT Bao cao tai chinh rieng giira nien dO cho kS, ki town 6 thing kit thilc ngay 30/06/2018

•

•

B

•

•

•

•

B

•

•

•

•

B

11 •

•

B

•

•

•

11 B

•

B

Ciao djch bdn Cong ty CP Dich vi DO thi Hai Phat PSP COng ty TNHH DAu Tu va djch IN Hai Luang Cong ty CP dAu ttr Hai Phat The' DO COng ty CP Xay lip Hai Phat COng ty CP DAu tu xay dtmg va thucmg mai Thanh Nhan COng ty TNHH mOt thanh vien Dja Oc Chau Son COng ty CP DAu ttr Dai Dong A 136 QuSt Thanh

Glao djch phdi Thu khdc

COng ty CP dAu tu Hai Phat Thu DO COng ty TNHH Phat tridn Dja 6c Hai Phong Cong ty CP DAu ttr Dai Dong A Cong ty TNHH My nghe Dirc Hong COng ty CP dAu tu Hai Phat Thu DO

Phii thu khich hang COng ty CP Hai Phat Kinh Bac Cong ty CP DAu to Dai Dong A Cong ty CO phin Dich vv DO thj Hai Phat PSP Cong ty TNHH mOt thanh vien Dja 6c Chau San Tra truths cho ngtrtri bin ngin hen

C6ng ty CP Xay lap Hai Phat

Cong ty TNHH Kiem toan va tu van UHY Cong ty CO phAn ttr van dau to xay dkrng va Oat trien Do Thj Cong ty CO phin vat lieu xay dung H.P.T

Cac khan phii thu khdc Cong ty CP Thtrcmg mai Dja 6c Binh Minh Cong ty TNHH mOt thanh vien Dja 6c Chau San

THUYET MINH BAO CAO TAI CHiNH RIENG (TIEP THEO)

MAU B 09a - DN

6.1 Giao djch va so du yeti die ben lien quan (Tiep theo)

Giao dick vii cdc ben lien quan (Trip theo) Kj, ki tom

6 thing kit Mac

Nam 2017

ngity 30/6/2018

VND Ben lien quan Tinh chit gjao djch

VND

Cong ty con 100.000.000

100.000.000

Cong ty con 6.800.000

35

Sá du yeti cdc ben lien quan

30/06/2018

01/01/2018 Ben lien quan

MM quan hg

VND

VND

CONG TY CO PHAN DAU TU. HAI PHAT

111 Bao cao tai chinh rieng giCra nien do cho kS, ke town 6 thing ket tilde ngay 30/06/2018

THUVET MINH BAO CAO TAI CHiNH RIENG (TIEP THEO) MAU B 09a - ON

6.1 Giao dich va so dtr voi cac ben lien quan (Tiep theo)

Sa du. v61 cac ben lien quan (Tip theo)

Ben lien quan MOi quan 4 30/06/2018 01/01/2018

Phai tra nguiri ban C6ng ty TNHH An Quji Hung DOng kiem soot Cong ty CP Dich vu DO thi Cong ty lien quan Hai Phat PSP LAnh dao Cong ty Phai tra khac Cong ty Co phAn DAu to

Cong ty lien ket' Dal Dong A Cong ty CP (Mu to Hai Phat Thu DO DOng kiem soot Cong ty TNHH DAu Tu va dich vu Hai Cong ty lien quan Lucrng Lanh dao COng ty

6.2 Bao cao 130 phkin

Can dr vao cac twang clan tai chuan inkrc ke toan so 28 — bao cao 130 ph4n, trong kS/ hog dOng chinh cua cong ty la dau ttr kinh doanh bat &Ong san. Dong thoi, hoat dOng kinh doanh cua cong ty dugc thirc hien tren lanh filo Viet Nam. Hoot dOng dau ttr kinh doanh bat Ong san do trong lanh tho Viet Nam chit yeu tao ra doanh thu va Igi nhuan cho cong ty, trong khi cac khoan doanh thu khac chiern ty tr9ng nho trong tong doanh thu ctia ca Cong ty. Do vay, Ban Jong Gam doc Cong ty cho rang Cong ty hoat Ong chti yeu trong link vcrc dau ttr kinh doanh bat &Ong san va mot 1)0 phan chia theo vimg dia ly tr9ng you IA lanh thO Viet Nam. Vi vay, Cong ty khong can lap bao cao bO

6.3 Thong tin so sanh

II KS/14 toan 6 thing k6t thiic ngay 30/06/2018 la kS, Ic" toan clAu tien Cong ty bAt buOc phai tht.rc hien \.., soot xet thong ,tin tai chinh giira nien dO nen Cong ty khong lap bao cao tai chinh rieng cho kj/ Ice

II toan 6 thing ket thCic ngay 30/06/2017, do do so lieu kjf trithc IA so lieu nam tai chinh ket thiic ngay / 31/12/2017 chi mang tinh chat trinh bay ma khOng có tinh so sank

‘ Bao cao tai chinh rieng cho nam ,47

11 tai chinh ket thilc ngay 31/12/2017 da ducc kiem toan. ,..\ '<-

IN Ha NOi, ngay 27 thong 8 nam 2018

Giam diic

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11

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11.899.759.678 13.340.210.577

2.702.530.033 13.034.242.556

5.000.000.000

258.844.754.302 215.044.754.302

10.589.104.076 5.302.959.296

Ngtroi 14p bieu Ke toan truirng

1111 Thi Hoan Pham Huy ThOng

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Doan Ma Thua'n

I 36

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