to down vingroup — cong ty cp bao caostatic2.vietstock.vn/data/hose/2017/bctc/vn/quy 1/vic... ·...
TRANSCRIPT
TO down Vingroup — Cong ty CP
BAO cAo TAI CHINH HOP NHAT GIIYA NIEN DO
ClUi' I NAM 2017
Tap down Vingroup — C6ng ty CP
MVC LVC Trang
Th6ng tin chung 1 - 2
Bdo cao dm Ban Giam d6c 3
Bang can di ice town hop nhat giCra nien di5 4 - 7
Bdo cao kit qua host d6ng kinh doanh hop nhat giCra nien d6 8 - 9
BM) cao Ivu chuyen tier, t twp nhat giCra nien eisl) 10 - 11
Thu* minh bac) cao tai chinh hdp nhet giCra nien d6 12 - 50
Phu luc:
Ca cau to chin tai ngdy 31 thang 3 ndm 2017 51 - 55
Giai trinh Wen d6ng ket qua kinh doanh so veri k9 tru'&c 56
Cdc chi s6 tai chinh 57
Tap doan Vingroup - Cong ty CP
THONG TIN CHUNG
CONG TY
Tap down Vingroup - Cong ty CP Nang ty") le mOt cong ty c8 phan duqc thanh tai Viet Nam theo Giay chirng nhan dang ky kinh doanh s6 0103001016 do Set Ke hooch va DAu tu, thanh ph6 Ha NiO cap vao ngay 3 thing 5 nam 2002 va duvc cap Iii Gay chUng nhan dang ky kinh doanh set 0101245486 vao ngay 12 thang 5 nam 2010. Cong ty sau d6 nhan duvc cac Giay chUng nhan dang ky kinh doanh sira dOi v61 Ian On nhat la Ian thin 63 duqc cap ngay 28 thang 2 ndm 2017.
C6 phieu cua C6ng ty da duvc chinh thin giao djch tai See Giao dich ChUng khoan thanh ph6 H6 Chi Minh ka ngay 19 thang 9 ndm 2007 theo Quyet dinh so 06/QD-TTGDHCM do Giam d6c See Giao dich ChUng khaki thanh ph6 H6 Chi Minh ky ngay 7 thang 9 nam 2007.
Hoot dOng chinh cua Cong ty trong ky la du tv, xay dung va kinh doanh bat ding sin; tian hanh cac host dOng huy Ong von, du tu, g6p von; va cung cap cac djch vy hanh chinh van pilot-1g tong hqp. Hoot dOng chinh cua cac cong ty con trong ky du,qc trinh bay tai Phy lyc 1.
Cong ty c6 try s& chinh tai so 7, du,Ong Bang Lang 1, khu do thj sinh thdi Vinhomes Riverside, phudeng Viat Hung, quan Long Bien, thanh ph6 Ha NOi, Viet Nam. C8ng ty c6 mOt chi nhanh c6 dja chi toi s6 72, ph6 Le Thanh T6n va 45A, ph6 Ly Tkr Tr9ng, phvOng Ben Nghe, quan 1, thinh ph6 H6 Chi Minh, Viet Nam.
HQI BONG QUAN TRI
Cac thanh vien HOi (long Quan trj trong ky va vao ngay lap bao cao nay nhu sau:
Ong Pham Nhat Vuvng Chu tjch Ong Le Khac Hiap Ph6 chu tjch BA Pham Thuy Hang Ph6 chei tjch BA Pham Thu Huang Ph6 cht) tjch BA Nguyen Dieu Linh Ph6 chu tjch Ong Ling Chung Yee Roy Thanh vien Ba Mai Huang NOi Thanh vien Mien nhiem ngay 20 thang 4 nam 2017 Ong Nguyen Viat Quang Thanh vien B6 nhiam ngay 20 thang 4 nam 2017 Ong Marc Villiers Townsend Thanh vien Ong Joseph Raymond Gagnon Thanh vien
BAN KIEM SOAT
Cac thanh vien Ban kiern soat trong ky va vao ngay bao cao nay nhu, sau:
Ong Nguyen The Anh
Truing ban Ong Dinh Ngoc Lan Thinh vien BA D6 Thj Hong Van Thanh vien BA Nguyen Thj Van Trinh
Thanh vien Mien nhiern ngay 26 thang 4 nam 2017
TOp down Vingroup - C6ng ty CP
THONG TIN CHUNG (ti4p theo)
BAN GIAM 06C
Cac thanh vien Ban Giam d6c trong ky va vio ngay lAp bao cao nay nhu, sau:
Ba Dircmg Thi Mai Hoa
T6ng Giam dc BA Mai Huang NOi
Pho T6ng Giam d6c Ong Pham Van Khu,ang
Pho T6ng Giam d6c
BA Nguyen Thj Diu
Ph6 T6ng Giam d6c BA Wang Thi Hoan
Pho Tong Giam d6c
NGL1610AI DleN THEO PHAP LUAT
Ngutei dAi diOn theo phap luAt c6a Cong ty trong k9 va vao ngay 10p bao cao nay la BA Wong Thj Mai Hoa.
2
Ban Giam d6c:
N.0101
1:iiiaritlfhj Mai Hoa Tong Giam d6c
Tip down Vingroup - C6ng ty CP
BAO CAO COA BAN GIAM DOC
Ban Giim d6c Tap down Vingroup - C6ng ty CP Mang ty) trinh bay bao cio nay va bio cio tii chinh hap Met giCra nien dO cua Cong ty va cac ang ty con (sau day goi Chung li "Tap Clan") cho Quy I nem 2017.
TRACH NHleM CCJA BAN GIAM 06C 061 Val BAO CAO TAI CHINH KIP NHAT GICPA NIEN 00
Ban Gam d6c chlu trach nhiem dim bio bao cio tai chinh hqp nhet giCra nien dO cho terng giai down tai chinh phan anh trung thkrc vi hqp 19 tinh hinh tai chinh hqp nhet giCra nien dO, It& qui hoot dOng kinh doanh hqp nhat giCra nien dO va firth hinh Itru chuyen tien te hqp nhat giCra nien dO dm Tap doin. Trong qui trinh lap bao cio tai chinh hqp nhet giCra nien dO niy, Ban Giam d6c cdn phii:
► Kra chon cac chinh sach Ice toin thich hqp vi ip dyng cic chinh sach nay mOt rich nhat guar':
11. thtrc hien cic danh gia va vac tinh mOt cach hqp 19 va than tong;
110. neu r6 cic char) mkrc ke toil) ip dyng cho Tap doin c6 dtrqc tuan thii hay kh8ng vi tit ci nhCrng sai lech tong yeu so veri nhcrng chuen mirc nay de dtrqc trinh bay va giii thich bong boo cio tai chinh hqp nhet giCra nien di); va
• bao cio tai chinh hqp nhet giCra flier' dO tren ca se, nguyen tic host Ong lien tyc trir twang hqp khong the cho ring Tap doin se tiep tyc hoot dOng.
Ban Giam d6c chju trach nhiem dim bac) viec ac s6 sach ke toin thich hqp dtrac Ivy giCr de phin inh tinh hinh tai chinh him nhat gi&a nien dO c.Cia Tap doin, veil mac dO chinh xic hqp 19, tai bet kk thol diem nao vi dim boo ring ac se sach k6 toin tan thu vai ha th6ng Ice toin de dirqc ip dyng. Ban Gift d6c cling chlu trach nhiam ye viac quin 19 cac tai sin dm Tap doin vi do d6 phai thurc hien cic Wan phi!) thich hqp de ngan chin va phat hien cac hinh vi gian Ian vi nhCrng vi pham khic.
Ban Giam d6c cam kit de tan thu nhCrng yeu ceu neu tren bong viac Iap boo coo tai chinh hap nhat giCra nien dO cho Qu91nam 2017.
CC:MG B6 COA BAN GIAM Doc
Theo 9 kien dm Ban Giam d6c, bao coo tai chinh hqp nhat giCra nien ken) theo phin anh trung thkrc va hop 19 tinh hinh tii chinh hqp nhat giCra nien dO dm Tap doin vio ngay 31 thing 3 nem 2017, kid qui hoot dOng kinh doanh hap nhet gi&a nien dO va tinh hinh Itru chuyen den te hqp nhat giCra nien dO cho giai down tai chinh kit th0c ding ngay, phi.' hap ved cic Chan mirc Ire toin Viet Nam, Che ke toin doanh nghiep Viet Nam va cac quy djnh phapli c6 lien quan den viac lap va trinh bay bao coo tai chinh hqp nhet giCra nien dO.
Ha NOI, Viet Nam Ngiy 28 thing 04 nem 2017
Tap down Vingroup — C6ng ty CP
B01a-DN/HN
BANG CAN DOI KE TOAN HQ? NHAT G!O'A NIEN DO
Ngay 31 thang 3 flan, 2017
Dan vi tinh: VND ma sO
TAI SAN Thuyet minh SO cu6i ks, so du kk
100 A. TAI SAN NGAN HAN 90.043.249.067.843 87.583.802.138.603
110 L Thin va cdc khodn twang duang thin 4 13.699.824.350.754 9.833.332.219.401 111 1. Tien 8.140.303.411.902 6.243.230.621.899 112 2. Cac khan twang dvang tien 5.559.520.938.852 3.590.101.597.502
120 IL lAu tirtd1 chInh ngan hpn 5 196.569.832.758 494.156.904.807 121 1. ChUng khan kinh doanh 32.369.112.000 32.369.112.000 122 2. Dv phOng giam gia chUng khan
kinh doanh (17.859.852.000) (18.996.660.000) 123 3. DAu to nam gill, den ngay Ciao han 182.060.572.758 480.784.452.807
130 III. Cdc khodn phdI thu ngan hpn 17.638.753.957.935 18.254.656.305.786 131 1. Phai thu Nan han ciia khach hang 6 3.405.295.320.743 3.170.762.775.815 132 2. Tra tuft cho ngutri ban ngan han 6.235.479.702.814 5.229.186.165.035 135 3. Phai thu ye cho vay ngen han 7 2.873.821.386.253 3.224.258.638.813 136 4. Phai thu ngen han khac 8 5.293.569.888.051 6.809.970.413.275 137 5. Dv phong phai thu ngen han kho del (169.412.339.926) (179.521.687.152)
140 IV. Hang tan kho 9 50.759.812.010.281 49.782.780.792.296 141 1. Hang t6n kho 50.841.804.103.534 49.879.776.253.837 149 2. Dv phOng giam gia hang t6n kho (81.992.093.253) (96.995.461.541)
150 V. TN san ngan hpn khac 7.748.288.916.115 9.218.875.916.313 151 1. Chi phi tra tru'&c ngen han 10 4.300.404.757.851 3.123.024.713.156 152 2. ThuC GTGT duvc kheu trir 1.216.043.880.744 972.722.775.130 153 3. Thue va ac khan khic phai thu
Nha nverc 93.592.787.750 111.457.535.408 155 4. Tai san ngen han khac 11 2.138.247.489.770 5.011.670.892.619
4
TOp (Joan Vingroup — C6ng ty CP
BO1a-DN/I-IN
BANG CAN DOI Kt TOAN HQ? NHAT GIO'A MEN DO Op theo) NA, 31 thang 3 nam 2017
Dan vi tlnh: VND Ma s6
2 TA/ SAN Thuyet
minh S6 cutii Ick So du 0
200 B. TAI SAN DAI HAN 97.212.463.812.450 92.867.047.555.191
210 I. Cac khaki phai thu dal hpn 1.720.798.768.233 465.506.617.197 215 1. Phai thu ye cho vay dai han 7 1.151.326.442.901 58.989.915.115 216 2. Phil thu dai han khac 8 569.472.325.332 406.516.702.082
220 IL TN san có dinh 26.504.026.676.894 26.878.731.078.331 221 1. Tai san c6 dinh Km hinh 12 25.687.756.761.663 26.066.821.876.593 222 Nguyen gia 30.307.310.652.261 30.165.242.182.483 223 Gia trj hao mon lug kis (4.619.553.890.598) (4.098.420.305.890) 227 2. Tai san c6 dinh vo hinh 13 816.269.915.231 811.909.201.738 228 Nguyen gia 1.244.515.351.130 1.171.451.553.652 229 Gia trj hao mon lug ke (428.245.435.899) (359.542.351.914)
230 III. at dog san au tu, 14 17.594.839.168.449 17.362.127.296.491 231 1. Nguyen gia 19.623.451.703.139 19.186.357.270.103 232 2. Gia trj hao mon lug Ito (2.028.612.534.690) (1.824.229.973.612)
240 IV. Tal san der dang dal hpn 36.762.194.208.797 33.991.567.265.462 242 1. Chi phi xay dkrng co, ban d& dang 15 36.762.194.208.797 33.991.567.265.462
250 V. DAu tu, tai chinh dal hpn 4.133.827.647.117 3.347.544.752.659 252 1. Dail tu' vao cOng ty lien doanh, lien
kat 16.1 2.271.359.507.905 1.728.809.250.992 253 2. Deu ttr g6p v6n vao den vj khac 16.2 1.820.074.455.183 1.604.928.401.863 254 3. Dv phOng au tu' tai chinh dai han (27.606.315.971) (56.192.900.196) 255 4. Dail tu. nAm giCr den ngay dao han 70.000.000.000 70.000.000.000
260 VI. TN san dai hpn khac 10.496.777.342.960 10.821.570.545.051 261 1. Chi phi tra trtrac dal han 10 2.218.311.091.818 2.252.711.733.160 262 2. Tai san thue thu nhap hoan lei 325.422.855.560 328.604.798.935 269 3. Lqi the thvang mai 17 7.953.043.395.582 8.240.254.012.956
270 TONG CQNG TAI SAN 187.255.712.880.293 180.450.849.693.794
5
TOp doan Vingroup — C6ng ty CP
BO1a-DN/HN
BANG CAN 001 KE TOAN HQ? NHAT GIO'A MEN DO (ti6p theo) NA, 31 thang 3 nam 2017
Dan vi tlnh: V D Mil s6
NGUON VON Thuyet mink SO cuoi kjf SO du k$'
300 C. NQ' PHAI TRA 144.098.188.793.320 135.184.454.789.211
310 L My nOn hfn 102.353.099.612.649 97.627.931.086.891 311 1. Phai tra ngutei ban ngAn han 5.949.487.816.875 6.458.154.238.573 312 2. Nguel mua tra tien trvcfic ngAn han 18 53.135.228.215.044 47.537.280.868.648 313 3. Thue va cac khoin phai Op Nha
nvelc 19 1.001.703.059.159 7.366.546.933.741 314 4. Phai tra nguti lao Ong 105.168.555.225 418.583.692.189 315 5. Chi phi phai tra ngAn han 20 9.293.655.425.561 8.454.261.883.875 318 6. Doanh thu diva thvc hiOn ngan han 21 1.815.915.925.779 1.138.838.659.058 319 7. Phai tra ngAn han khac 22 24.164.117.597.918 20.468.556.855.796 320 8. Vay va nq thus WI chinh ngAn han 23.1 6.798.126.803.914 5.590.652.159.634 321 9. Dy' phOng phdi tra ngAn han 24 89.696.213.174 195.055.795.377
330 II. Ny clai hfn 41.745.089.180.671 37.556.523.702.320 336 1. Doanh thu chva thvc hiOn dai han 21 2.771.011.796.282 2.389.764.581.482 337 2. Phil tra clai han khac 22 633.677.295.346 640.119.050.942 338 3. Vay va nq thus tai chinh clai han 23.2 37.982.802.980.193 34.168.826.603.603 341 4. Thu6 thu nhap hoan lai phai tra 357.597.108.850 357.813.466.293
6
°*: 010124
Tip down Vingroup — Cong ty CP
BO1a-DN/HN
BANG CAN 061 KE TOAN HOP NHAT NIEN DO (tiep theo) Ngay 31 thang 3 nam 2017
Dan vi tinh: VND ma so
NGUON VON Thuydt minh s6 cu6i kJ% s6 du IQ
400 D. VON CHID S6' Hal 43.157.524.086.973 45.266.394.904.583
410 I. Van Oa ser Mu 25 43.157.524.086.973 45.266.394.904.583 411 1. V6n g6p dm cht) sde hCru 26.377.079.540.000 26.377.079.540.000
411a - C6 phi& ph6 th8ng c6 quyen bleu guy& 26.377.079.540.000 26.377.079.540.000
412 2. Thang du' von c6 phan 2.504.959.737.448 2.504.959.737.448 415 3. C6 phieu dug (2.974.924.074.484) (2.974.924.074.484) 420 4. Quy khac thu6c v6n chi' ser hCru 32.845.114.930 32.845.114.930 421 5. Lqi nhuan sau thud chtra phan ph6i 298.764.254.039 942.345.253.453
421a - Lqi nhu$n sau thuti chat) phan ph6i *kg den cu6i nem tnitoc 942.345.253.453 402.299.862.165
421b - Lqi nhuan sau thud ohm phan ph6i ky nay (643.580.999.414) 540.045.391.288
429 6. Lqi ich dm c6 clang kh8ng kiln soat 16.918.799.515.040 18.384.089.333.236
440 TONG CQNG NGUON VON 187.255.712.880.293 180.450.849.693.794
Ng6 Nguyat Hang Ngtr6i lap
Ngay 28 thang 04 nam 2017
Nguyen Thj Thu Hien Ke toan trtr6ng
TONG GIAM DOC
Z46 Am 360„
7
TOp Joan Vingroup — Cong ty CP BAO CAO KET QUA HOAT DQNG KINH DOANH HQP NHAT GIU'A NIEN DO
B02a-DN/HN
Dan vi tinh: VND
ma s6
CHI TIEU Thu minhit
r Qui% 1 nam 2017 Quj I nam 2016
Cho giai loan tai chinh 3 thang k6t Mac ngay 31 thang 3 nam 2017
Cho giai door) tai chinh 3 thang keit thac ngdy 31 thang 3 nam 2016
1 1. Doanh thu bin hang va cung cap dich vy 26.1 15.850.567.158.886 14.739.597.318.159 15.850.567.158.886 14.739.597.318.159
2 2. Cic khoin giam kir doanh thu 26.1 59.224.076.144 2.741.547.460 59.224.076.144 2.741.547.460
10 3. Doanh thu than vl bin hang va cung an 26.1 dich vu 15.791.343.082.742 14.736.855.770.699 15.791.343.082.742 14.736.855.770.699
11 4. Gii von hang bin 27 10.218.418.653.604 9.958.356.864.682 10.218.418.653.604 9.958.356.864.682
20 5. IAA nhuin Op v6 bin hang vi cung cap dich vy 5.572.924.429.138 4.778.498.906.017 5.572.924.429.138 4.778.498.906.017
21 6. Doanh thu host Ong tai chinh 26.2 379.942.083.542 548.638.992.445 379.942.083.542 548.638.992.445
22 7. Chi phi tai chinh 28 1.477.199.216.275 886.585.743.975 1.477.199.216.275 886.585.743.975 23 - Trong Cfo: Chi phi iai vay 1.506.030.862.516 740.132.988.553 1.506.030.862.516 740.132.988.553
24 8. Phan Iii/(16) trong cung ty lien doanh, lien 16.1 k6t 393.250.960 8.945.939.822 393.250.960 8.945.939.822
25 9. Chi phi bin hang 2.040.802.028.369 1.055.620.054.983 2.040.802.028.369 1.055.620.054.983
26 10. Chi phi quin ly doanh nghiap 1.225.955.799.850 1.113.246.834.350 1.225.955.799.850 1.113.246.834.350
30 11.1.91 nhuan than te, host clOng kink doanh 1.209.302.719.146 2.280.631.204.976 1.209.302.719.146 2.280.631.204.976
31 12. Thu nhtip khic 29 69.536.902.830 55.929.917.069 69.536.902.830 55.929.917.069
32 13. Chi phi khic 29 35.027.073.924 171.331.231.935 35.027.073.924 171.331.231.935
40 14. (L6)/Icrinhan khic 29 34.509.828.906 (115.401.314.866) 34.509.828.906 (115.401.314.866)
50 15. Tong 19,1 nhan kA town trutec thu6 1.243.812.548.052 2.165.229.890.110 1.243.812.548.052 2.165.229.890.110
51 16. Chi phi tha TNDN Mtn hanh 30 659.523.781.938 894.501.586.753 659.523.781.938 894.501.586.753
52 17. Chi phi/(Thu nh$p) tha TNDN hoan lai 30 (8.715.416.276) (18.747.475.719) (8.715.416.276) (18.747.475.7.19) 60 18. LA nhu*n sau that TNDN 593.004.182.390 1.289.475.779.076 593.004.182.390 1.289.475.779.076
Trong cro: 61 - Lqi nhuan sau thu6 ceia cling ty my 25 914.859.174.406 778.650.899.732 914.859.174.406 778.650.899.732 62 - Lai sau thug cua cei Clang khang kitim soat 25 (321.854.992.016) 510.824.879.344 (321.854.992.016) 510.824.879.344
8
Tip doan Vingroup — COng ty CP
B02a-DN/HN
BAO CAO KET QUA HOAT BONG KINH DOANH HOP NHAT GIU'A NIEN DO (deo theo)
Dan vi tinh: VND Ma so CHI TIEU Thuyat
mink Quj I nam 2017 Quy I nam 2016 Cho giai down tai chinh
3 (hang kat thOc ngdy 31 thang 3 nam 2017
Cho giai do?n tai chinh 3 thang kat thac ngay 31 (hang 3 nam 2016
70 19. Lai co, ban tran co phieu 506 398 506 398
Ngo Nguyet Hang Ngutsi leo
Ngay 28 thang 04 nam 2017
Nguyen Thj Thu Hien Ke toan twang TONG GIAM Dab
gitecog Noa,
9
Tip down Vingroup — C6ng ty CP
B03a-DN/HN
BAO CAO LU'U CHUYEN TIEN -re HQP NHAT NIEN DO
Dan vi tinh: VND
só Ma CHI TIEU Thuyet
minh
Cho giai down tell chlnh 3 thang lait th0c ngay 31 thang 3 nem
2017
chlnh 3 thang kit
Cho giai don kV
th0c ngdy 31 thang 3 nem 2016
I. LU'U CHUYEN TIEN TU' HOAT DQNG KINH DOANH
1 Log nhan tru*c thug 1.243.812.548.052 2.165.229.890.110 Dieu chlnh cho cac khoein:
2 Khau hao va hao mon 1.102.708.244.919 812.492.051.421 3 Thay d6i cac khoan dy' phong (160.195.689.942) 118.868.034.923 4 L6/ (lai) chenh Itch ty gia 2.325.386.973 (221.333.837.394) 5 Lai Kr host dung du tu' (364.333.131.599) (312.040.176.942) 6 Chi phi lai vay 1.506.030.862.516 775.611.570.785
8 Lol nhu.n to' hoot dOng kinh doanh trutv thay d6I v6n Iu'u dOng 3.330.348.220.919 3.338.827.532.903
9 (Tang)/giam cac khoin phai thu 135.207.154.355 (1.812.503.967.582) 10 (Tang)/giam hang ton kho (6.828.186.072.723) 2.460.396.885.765 11 Tang/(giam) cac khan phai tra (kh8ng ke
lai vay phai tra, thug thu nhip doanh nghiep phai n0p) 5.326.540.792.590 (1.868.896.507.903)
12 (Tang)/giam chi phi tra trvac (1.142.979.403.353) 34.885.049.801 13 (Tang) giam cho'ng khoan kinh doanh - (630.000.000.000) 14 Tien lai vay da tra (708.559.542.220) (718.839.851.560) 15 Thue thu nhip doanh nghiep 0 nep (1.300.004.095.616) (790.603.443.515) 20 Lu'u chuyion ben than tO' hoot Ong kinh
doanh (1.187.632.946.048) 13.265.697.909
II. LU'U CHUYEN TIEN TIP HOAT DQNG DAU T1.7
21 Tien chi de mua sum, Ay dvng tai san c6 dinh va cac tai san dai han khac (2.345.122.815.240) (2.441.536.382.427)
22 Tien thu duvc tip thanh Ili, nhuvng ban tai san c6 dinh va cac tai san dai han khac 70.271.667.384 32.586.993.667
23 Tien chi cho vay, mua cac c6ng cy no' cOa don vj khac (1.473.270.000.000) (1.461.875.500.000)
24 Tien thuh6icho vay, ban la' cong cy no' a:a elan vi khac 1.030.155.177.580 1.924.294.290.534
25 Tien chi du tu' g6p von vao dan A khac (trif, di ben thu ye) (986.330.100.719) (4.939.783.622.678)
26 Tien thu MI dau tu' g6p von vao don vj khac (tar di tien do dan vi bi thanh Iy nem gift') 4.062.154.222.580 772.479.216.533
27 Tien thu lai cho vay, c6 tin va Ip'i nhuen du'oc chia 50.528.604.193 312.020.084.279
30 Lu'u chuy6n tien than Ur hoot Ong du tu, 408.386.755.778 (5.801.814.920.092)
10
TOp down Vingroup — Cong ty CP B03a-DN/HN
BAO CAO LU'U CHUYEN TIEN -re HOP NHAT GIO'A NIEN DQ (tiep theo)
Dan vi tinh• VND
Ma sei
CHI TIEU Thurit minh
Cho giai Groan tai chi/1h 3 timing Mk thew ngdy 31 thang 3 nam
2017
Cho giai crop tai chinh 3 thang kot
thac ngay 31 thang 3 nam 2016
III. LU'U CHUYEN TIEN TO' HOAT GONG TAI CHINH
31 Tien thu tit phat hanh c6 phieu, nhOn v6n Op cua chu ser hCru - 446.280.000.000
33 Tien thu tit di vay 6.047.631.203.179 5.946.539.076.154 34 Tien chi hi nq g6c vay (1.092.779.919.495) (2.657.934.025.527) 35 C6 Wrc, lqi nhuan da tra (309.112.962.061) (205.412.942.681)
40 Lu'u chuy6n tien than tir hogt Ong tai chinh 4.645.738.321.623 3.529.472.107.946
50 Lu'u chuyiln ten than trong 14 3.866.492.131.353 (2.259.077.114.237)
60 Tien va twang dtrang tan dau kk 9.833.332.219.401 6.938.465.104.490
61 Anh hurting dm thay di tjf gia h6i doai quy di ngoai to - 1.212.586.243
70 Tien va twang dwang Win cut,' k' 4 13.699.824.350.754 4.680.600.576.496
Ng8 Nguyat Hang Ngutti lap
Ngay 28 thang 04 nam 2017
Nguy8n Thj Thu Hien Ka khan twang
TONG GIAM DOC
S9ai 36oa
11
Tap doan Vingroup — Cong ty CP B09a-DN/HN
THUYET MINH BAO cAo TAI CHINI-11-1QP NHAT NIEN DQ Qui I nam 2017
1. THONG TIN DOANH NGH1EP
Tap doan Vingroup - COng ty CP (Tong ty") la mOt cong ty c6 phan duvc thanh lap tai Vi0t Nam theo Giay chOng nhan Clang ky kinh doanh s6 0103001016 do S6 Ke hooch va Dau tu, thanh ph6 Ha NOi cap vao ngay 3 thing 5 nam 2002 va duvc cap Iii Giay chUng nhan Clang 1(9 kinh doanh s6 0101245486 vac) ngay 12 thing 5 nam 2010. COng ty sau do nhan duvc cac Giay chUng nhan ding ky kinh doanh sCra d61 v&i Ian gin nhat la Ian thti, 63 duvc cap ngay 28 thing 02 nam 2017.
C6 phieu cCia Cong ty da duvc chinh th&c giao dich to' So' Giao dich Chang khan thanh ph6 H6 Chi Minh ke tir ngay 19 thing 9 nam 2007 theo Quyet djnh s6 106/QD-TTGDHCM do Giam d6c Ser Giao djch ChUng khan thanh ph6 H6 Chi Minh ky ngay 7 thing 9 nam 2007.
Hoat dOng chinh cua COng ty trong ki la dau kr, xi y dy'ng va kinh doanh bet dOng sin; tan hanh cac host dOng huy Ong von, dau gap von; va cung cap cac djch vy hanh chinh van phong tong hqp. Hoot Ong chinh cCia cac cong ty con trong ki duvc trinh bay tai Phy lyc 1.
C6ng ty co try sc'e chinh tai s6 7, du,Ong Bang Lang 1, khu d8 thj sinh thii Vinhomes Riverside, phuong Viet Hung, quan Long Bien, thanh ph6 Ha N0i, ViOt Nam. COng ty c6 mOt chi nhanh of) dja chi tai s6 72, ph6 Le Thinh T6n vi 45A, ph6 Ljr Ty, Trong, phverng Ban Nghe, quan 1, thanh ph6 H6 Chi Minh, ViOt Nam.
Toi ngay 31 thing 3 nam 2017, COng ty c6 53 cong ty con. Thong tin chi tint ye cac ding ty con va ti l bleu quyet, t9 I lqi ich cua COng ty trong cac cong ty con nay &Km trinh bay toi Phy lyc 1.
Toi ngay 31 thing 3 nam 2017, Tap doan ding se, hCru mOt s6 khan dau to vao cac cong ty lien ket nhu, dtrqc trinh bay tai Thu* minh s6 16.1.
2. CO' SO' TRINH BAY 2.1 Chuan my'c va Ch6 dt) k6 toin bp dyng
BA° cio tai chinh hqp nhat cCia C6ng ty va cac cong ty con ("Tap dart") duvc trinh bay bang d6ng Viet Nam ("VND") phu hqp v&i Chit dO ke tan doanh nghiep Viet Nam va cac Chan muc K6 tan Viet Nam do BO Tai chinh ban hanh theo: ► Quyet djnh s6 149/2001/QD-BTC ngay 31 thing 12 nam 2001 ye viOc ban hanh b6n Chan my,c Ke tan ViOt Nam (Dot 1); ► Quyet dinh s6 165/2002/QD-BTC ngay 31 thing 12 nam 2002 ye viec ban hanh sit' Chan my'c Kit town Viet Nam (DO 2); ► Quyet djnh s6 234/2003/QD-BTC ngay 30 thing 12 nam 2003 ye viec ban hanh sau Chan my'c K6 tan Viet Nam (DO 3); ► Quyet djnh s6 12/2005/QD-BTC ngay 15 thing 2 nam 2005 ye viOc ban hanh sit' Chan muc K6 tan ViOt Nam (Dot 4); va ► Quy6t djnh so 100/2005/QD-BTC ngay 28 thing 12 nam 2005 ye viec ban hanh b6n Chan my'c Ke tan ViOt Nam (Dot 5).
Theo d6, bio cio tai chinh hop nhat duvc trinh bay kern theo va viec sir dyng bac) cio nay kh6ng danh cho cac d6i tuvrig kh6ng duvc cung cap cac thOng tin ye cac thu tyc va nguyen tac va th6ng 10 ke tan tai ViOt Nam va hen nCra khong duvc chu dinh trinh bay tinh hinh tai chinh, ket qua hoot dOng kinh doanh va Itru chuyen tier" t, theo cac nguyen tac va th6ng I kit tan duvc chap nhan rang rai cac nu,6c va lanh th6 khic ngoii ViOt Nam.
12
TOp cloan Vingroup — Cong ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH FICT NHAT GOA NIEN DO (tiep theo) Qujf I nam 2017
2. case,' TRINH BAY (tiep theo)
2.2 Hinh th&c s6 ke toan ap dyng
Hinh thirc s6 k6 toan ap dyng duqc clang 14 cua CEng ty la Nhatk9 chung.
2.3 Men k4 toan
Nian Q8 ke toan dia Tap doan ap dyng cho viac Ip bao cao tai chinh hop nhat bat Qau ter ngay 1 thang 1 va kat thiic ngay 31 thang 12.
2.4 Dan vi ti6n t¢ ghi s6 toan
Cac bao cao tai chinh hqp nhat dvqc lap bang don vi ten tai cOa CEng ty la VND.
2.5 Ca so, Nip nh4t
Bao cao tai chinh hop nhat giCra nien bao g6m cac bao cao tai chinh giCra nien dO cua CEng ty va cac cong ty con cho Quji I nam 2017 . Cac cong ty con duqc hop nhat toan by ke tip ngay mua, la ngay Tap Oar' thkrc stir nAm quy4n kiem sat cOng ty con va tiep tyc dkrqc hop nhat cho den ngay Tap Qoan thkrc stir cham dirt quyen kiem soat d6i v61 cong ty con.
Bao cao tai chinh gicra nien d8 cua cong ty me va cac cong ty con sir dyng de hint nhat Quqc cho ding m8tk9 ke toan va duqc ap dyng cac chinh sach ke toan mOt cach th6ng nhat. S6 du, cac tai khoan ten bang can Q61 ke toan giCra nien d8 giCra cac dun vi trong cOng Tap OM, cac khan thu nhap va chi phi khac, cac khoan lai hoac 16 nGi b8 chu'a thkrc hiOn phat sinh tit cac giao dich nay duqc loai trip hail tan.
Lqi ich dia cac c6 Ong kh6ng kiem soat la phan lqi ich trong lai hoc16 , va trong Lai san than cCia cong ty con khong du'gc nAm giCr Uri Tap (loan va duqc trinh bay rung biOt ten bao cao ket qua host Ong kinh doanh hop nhat giCra nien Q8 va dirqc trinh bay rieng I)* vol phan v6n chei sb hCru cua cac c6 (long cOa cong ty mg ten bang can Q6i ke toan hop nhat giCra Nen dO.
3 TOM TAT CAC CHINH SACH KE TOAN CHO YEU
3.1 Cac thay d61 trong cac chinh sach kit toan va thuyot minh
Cac chinh sach ke tan caa Tap clan sir dyng de lap bao cao tai chinh hqp nhat giCra flier% dvqc ap dyng nhat clan v61 vdri cac chinh sach da efvqc sir dyng de lap bao cao tai chinh hqp nhat cho nam tai chinh kat thOc ngay 31 thang 12 nam 2016.
13
TOp doan Vingroup — Cong ty CP B09a-DN/HN
THUYET MINH BAO CAO TAI CH!NH HQ? NHAT GIU'A NIEN DO (tap theo) Qu9 I nom 2017
3 TOM TAT CAC CHINN SACH KE TOAN CHU yeti (tiep theo)
3.2 Thin va cac khodn twang (twang Hen
Tien va cac khoan timing dvang ten bao g6m tien mat tai guy, tier' giri ngan hang, cac khan dau tu' ngan han c6 thai han g6c kh8ng qua ba thong, co tinh thanh khoin cao, c6 khd nang chuydn d61 de Bang thanh cac luvng tien xac djnh va kh8ng co nhieu a ro trong chuydn d6i thanh ten.
3.3 Hang tan kho
BAt ding san eg ban
Bat Ong san duvc mua hoac du,qc xay dung de ban trong qua trinh host Ming binh thvang dm Tap doin, kh8ng phai de cho thug hoac ch& tang gia, dvqc ghi nhan la hang t6n kho theo gia thap han giCra gia thanh de dva meii san pharn den vi tri va dieu kian hian tai va gia trj than c6 the thvc hien
Gia thanh dm hang tOn kho bao g6m:
* Chi phi tien sir dung dat va tien thug dat; * Chi phi xay dy'ng tra cho nha thou; * Chi phi lei vay, chi phi tu' van, thiet ke, chi phi san lap, den bit giai phOng mat bang, phi tu'
yen, thug chuyen nhuvng dat, chi phi quit) ljt xay dung chung, va cac chi phi lien quan khac.
Gia trj than c6 the thvc hian dvqc la gia ban vac tinh ceta hang ten kho trong dieu kik' kinh doanh binh thvang, dva ten gia thi truong vio ngay bao cao, trip chi phi vac tinh de hoan thanh va chi phi ban hang vac tinh.
Gia von dm bat ding san de ban duvc ghi nhan tren bio cao ket qua hoot Ong kinh doanh hqp nhat dva tren cac chi phi trvc tap too thanh bat Ong san da va chi phi chung duvc phan b6 ten ca s6' dian tick tvang Crng cia bat Ong san dd.
Hang tan kho khdc
Hang ton kho duvc ghi nhan theo gia thap han giCra gia thanh de dva moi san pham den A tri va dieu kien hian toi va gia trj than c6 the thy'c hien duvc.
Gia trj thuan c6 the thy'c hian dvqc la gia ban vac tinh cLia hang ton kho trong dieu kien kinh doanh binh thvang trip chi phi vac tinh de hoan thanh va chi phi ban hang vac tinh.
Tap doan ap dyng phvang phap ke khai thvang xuyen de hach town hang tOn kho, trong d6 gia trj cua nguyen vat lieu xay dvng &Km xac djnh theo gia van thvc te theo phvang phi', nhap tru,6c, xuat trverc. Dv phong Om gia hang t6n kho
Dv pilot-1g cho hang tOn kho dvqc trich lap cho phin gia trj du' kien bj tan that do cac khoin suy giam trong gia trj (do Om gia, hu, hang, kern phim chat, 161thtli v.v.) c6 the xay ra di vai nguyen vat lieu, thanh pharn, hang hod ton kho thuOc quyen ser hCru dm Tap doan dva ten bang chCrng hqp ljf ye sv suy Om gia trj toi ngay kat th0c kk ke toin. S6 tang hoac Om khoin dv phong giam gid hang ten kho dvqc hach toan vac) gia von hang ban trong kk.
3.4 Cac khan phai thu
Cac khan phai thu cluvc trinh bay trim bao cao tai chinh hqp nhat giCra nien dO theo gid trj ghi s6 cac khoan phai thu tip khach hang va phai thu khac sau khi can trip cac khan du' phong duvc lap cho cac khoan phai thu kh6 dol.
Dy, pilot-1g nq phai thu kilo &A the hian phan gia trj dia cac khoin phai thu ma Tap doin du' kien kh8ng c6 MI6 nang thu h6i tai ngay kilt thitc kif ke town. Tang hoac giam s6 du, tai khodn dv' phong dvqc hoch Wan vao chi phi quart lk doanh nghidp trong bao cao tai chinh hap nhat giCra nien dO.
14
TOp down Vingroup — Cong ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DO (tiep theo) Qu9 I nam 2017
3. TOM TAT CAC CHiNH SACH KE TOAN CHU YEU (tiep theo)
3.5 Tai san a eljnh him hinh
Tai san c6 dinh hiru hinh du,qc the hien theo nguyen gia trir di gia trj hao mon lOy ke.
Nguyen gia tai san c6 dinh bao g6m gia mua va nhCrng chi phi c6 lien quan try,c tie!) den viec du'a tai san vao hopt Ong nhu' dy, kien. Cac chi phi mua sem, rang cap vi doi mai tai san c6 djnh duvc ghi tang nguyen gia dm tai san va chi phi bio tri, sCra chCra dtrqc hach toin vao ket qui host Ong kinh doanh hop nhat gicra nien dO khi phat sinh.
Khi tai san duvc ban hay thanh 19, nguyen gii va gia trj hao mon lOy ke duvc x6a s6 va cac khoin lai 16 phat sinh do thanh I9 tai san duvc hach toin vao kat qui hopt dOng kinh doanh hop nhat giCra nien
3.6 TN san c6 efinh vo hinh
Tai san c6 djnh v6 hinh duvc ghi nhen theo nguyen gia trir di gia trj hao mon lOy ke.
Nguyen gii tai san c6 djnh v6 hinh bao gem gia mua va nhCrng chi phi co lien quan tn,rc tier) den viec du'a tai san vao sir dung nhu' dy' kik'.
Cac chi phi nang cep va di mei tai san c6 djnh v6 hinh duvc ghi tang nguyen gia ctia tai san va cac chi phi khac du,qc hpch toin vao kat qui host dOng kinh doanh hqp nhat giCra nien dO khi phat sinh.
Khi tai san c6 djnh vo hinh duvc bin hay thanh 19, nguyen gia va gia trj hao mon lOy ke duvc x6a s6 va cac khoin lai 16 phat sinh do thanh 19 tai san duvc hpch toin vao ket qui host ding kinh doanh hqp nhat giCra nien CIO .
3.7 Khali hao va hao mon
Khau hao va khau tar tai san c6 djnh him hinh vi tai san c6 djnh v6 hinh duvc trich theo phtrang phip khau hao &rang thAng trong su6t the.' gian hCru dyng vac tinh ctia cac tai san nhu' sau:
Nha cira vet kien trim May moc va thiet bi Phu,ang tien yen tai Thietblvan phong Website thtrang mai lien tir Phan mem may tinh Quyen sir dung dat co thai han Quyen phan ph6i, bin quyen va cac tai san khic
5 - 50 nam 3 - 15 nam 3- 12 nam 4 - 8 nam
20 nam 3 -10 nam
36 - 48 nam 3- 15 nam
Tap doin khong trich khau hao doi vai tai san v6 hinh la quyen sir dyng drat kh6ng co 8161 han va quyen phat trien dy, an.
3.8 Bat Ong san dau W'
BM Ong sin du tu' duvc the hien theo nguyen gia bao g6m a cac chi phi giao dich lien quan trir di gia trj hao mon lay ke.
Cac khoin chi phi lien quan den bet dOng san dau tu' phit sinh sau ghi nhen ban du du,qc hach toin vao gii trj con Ipi dm bet dOng san dau tu' khi Tap doin co khi nang thu duvc cac lqi ich kinh to trong Wang Iai nhieu han [-arc hoot dOng duvc dinh gia ban dau dia bet Ong san dau tu' d6.
15
T*p down Vingroup — C6ng ty CP
BO9a-DN/HN
THUYET MINH BAO CAO TAI CHINH HqP NHAT GIU'A MEN DQ Op theo) Qui, I nam 2017
3. TOM TAT CAC CHiNH SACH KE TOAN CHU YEu Op theo)
3.8 Bdt dOng san cfAu tu' (ti6p theo)
Khau hao va khau trir bat dOng san dau tv duqc trich theo phvang phap khau hao dverng throng trong su6t thol gian hCru dung vac tinh cua cac bat dOng san nhv sau:
Nha cira 0 vat kiln trim 25 - 48 nam May mem thiet bj 8 -15 nam
Quyen sir dung dat duqc ghi nhin la bat ding san du tv bao g6m quyen sir dung dat c6 thoi han duqc cap cho Tip down nham muc dich phat then cac bat Ong san du tv. Cac quyen sir dung det c6 theri han d6 elvqc trich khau hao trong su6t theri han dvqc cap phip.
Bat Ong san du tv kh8ng con dvqc trinh bay trong bang can d6i ke toin hqp nhat sau khi di ban hoic sau khi bat dOng san dau tv eta kh8ng con duqc sir dung 0 xet they kh8ng thu dvqc lqi ich kinh t6 trong twang lai Kr viec thanh Kr bet Ong san du tv d6. Chenh loch giCra tien thu than tir viec ban tai san vai gia trj con lai dm bet dOng san dau tv duqc ghi nhin vao ket qua host dOng kinh doanh hqp nhat giCra nien dQ trong kit thanhlif.
Viec chuyen tir bet dOng san chi) s6, hCru sir dung thanh bet dOng san dau tv chi khi c6 Sc, thay di ve myc dich sir dung nhv twang hqp chi' so' hCru them dirt sir dung WI san d6 va bet dau cho bin khac thug host dOng hoic khi kit thiic giai down xay dung. Viec chuyen tir bat Ong san dau tv sang bet dOng san du) see him sir dung hay hang ten kho chi khi c6 stir thay d6i ve muc dich sir dung nhu, cac tru'&ng hqp Oil see him bet dau sir dung tai san nay hoic bet dau then khai cho muc dich ban. Viec chuyen tir bet dOng san dau tir sang bet dOng san chi,' see hCru sir dung hoic hang ten kho kh8ng lam thay di nguyen gia hay gia trj con lai cCia bet dOng san tai ngay chuyen d6i.
3.9 Chi phi di vay
Chi phi di vay bao g6m lai an vay 0 cac chi phi khac phat sinh lien quan trvc tap din cac khoan vay dm doanh nghiep. Chi phi di vay duqc hach Wan nhv chi phi phat sinh trong 149 ngoai trir cac khoan duqc v6n hem nhv theo nGi dung dm down bap theo.
Chi phi di vay lien quan tnirc tiap den viec mua sam, xay dvng hoic hinh thanh mOt tai san cu the can c6 mOt thai gian du dai de c6 the eiva vao sir dung theo myc dich djnh bulk hoic de ban duqc v6n h6a vao nguyen gia cia tai san (16.
3.10 Chi phi tra tru6v
Chi phi tra trvac bao g6m cac chi phi tra trvac ngen han hoic chi phi tra trvac dai han ten bang can d6i ke toan hqp nhat giCra nien d0 va duqc phan b6 trong khoang theri gian tra trvac hoic theri gian cac lqi ich kinh t6 twang &ng duqc tao ra tir cac chi phi nay.
Chi phi tra trvac dai han bao Om chi phi thug dat dai han hi Wen 0 cac chi phi tra trvac khic mang lai lqi ich kinh ti trong khoang thbi gian ten mOt chu 14( kinh doanh thong thverng.
3.11 Hyp nhat kinh doanh tea 191 thd thuong mfal
Hqp nhat kinh doanh duqc hach town theo phvang phap gia mua. Gia phi hqp nhat kinh doanh bao g6m gia tri hqp 19 tai ngay dart ra trao di cila cac tai san dem trao di, cac khoan nq phai tra de phat sinh hoic de thira nhin va cac cong cu v6n do bin mua phat hanh de d6i lay quyen kiln soot ben bj mua 0 cac chi phi lien quan tn,rc ti6p din viic hqp nhat kinh doanh. Tai san CIA mua, nq phai tra c6 the xac Binh eitrqc 0 nhCrng khoin nq tiern tang phai ganh chju trong hqp nhat kinh doanh dau ghi nhin theo gia trj hqp Ili tai ngdy hqp nhat kinh doanh.
16
TOp doan Vingroup — Cong ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HqP NHAT GIO'A NIEN DO (ti49 theo) Qu9 I nem 2017
3. TOM TAT CAC CHINH SACH KE TOAN CHID YEU (tiep theo)
3.11 Hqp nhgt kinh doanh va lql thd thuong mfI (tap theo)
Lqi the thu,ang mai phat sinh tie hqp nhat kinh doanh &Km ghi nhhn ban dhu theo gia g6c, IA phhn chenh lech giCra gia phi hqp nhht kinh doanh so v6i phAn sdr hCru cua ben mua trong gia trj hqp I9 than cua tai san, nq phii tri c6 the xac djnh du,qc va cac khoin nq Oen, tang de ghi nhOn. Trong twang hqp gia phi hqp nhht kinh doanh Map han phen s6 hCru cua ben mua d6i vai gii trjhqp19 dm tai san than cua ben bj mua, khoin chenh Itch nay duvc ghi nhOn vac) boo coo kat qui hoot Ong kinh doanh hqp nhht giCra nien d8. Sau khi ghi nhhn ban du, lqi the thtrang mai dtrqc xac djnh gii trj bang gia g6c trO, di hao mon lOy ke. Lai the thtrang mai &Km phen b6 theo phtrang phap Wong thong trong th6i gian him ich dusqc trac tinh IA mu,6i (10) ram.
Mua tai san ve hqp nhat kinh doanh
Thp doer' mua cac ding ty con s& hCru bet Ong san. Tai th6i diem mua, Thp dart se xac djnh lieu viec mua cong ty con c6 phii IA giao djch hqp nhAt kinh doanh hay kh8ng. Giao djch nay du,qc coi IA hoat Ong hqp nhht kinh doanh neu cOng ty con c6 cac hoat ding san xuat kinh doanh gin lien WA bet ding san &Km mua.
Neu viec mua lei cOng ty con kh8ng phii IA giao dich hqp nhAt kinh doanh, giao djch d6 du,qc hack tan nhu, IA m8t giao djch mua mOt nh6m cac tai san va nq phii tri. Gia phi mua dirqc phen b6 vac) cac tai san va nq phii tri dtra ten gia trj hqp I9 Wang Crng dm cac tai san va nq phii tri, ye kh8ng c6 lqi the thtrang mai hay thus hoen lai du,qc ghi nhhn.
Thay d6i tj, la s6 hipu trong cOng ty con nhung kh8ng met quyen kiem sat
Khi Thp doers mua them lqi ich trong cong ty con, chenh loch giCra gia mua va gii tri ghi se) dm phen lqi ich mua them ghi nhhn vAo lqi nhuhn sau thus chi:a phen ph6i.
Khi Thp (loin chuyan nhuvng mOt phen lqi ich trong cong ty con ma kh8ng met quyen kiem soot, phen chenh loch giCra gia chuysin nhuvng va gia trj ghi s6 dm phen lqi ich de chuyen nhuvng &Tic ghi nhhn vac) lqi nhuhn sau thug: chtra phen ph6i. Hqp nhht kinh doanh giCra cac doanh nghlep hohc cac hoat Ong kinh doanh cOng &FM mOt stir kiem sat chung
Giao djch hqp nhht kinh doanh du,qc thirc hie n giCra cac doanh nghi6p hohc cac hoot Ong kinh doanh cOng dtrifyi mOt sy' kiem sat chung du,qc thy'c hien nhi.r sau:
► Tai san va nq phii tri cua hai dan vi dtrqc hqp nhht theo gia trj ghi s6 tai ngAy hqp nhAt; ► KhOng c6 Icri the thu,ang mai phat sinh Kr giao djch hqp nhat; ► Bac) coo ket qua hoat Ong kinh doanh phin anh kat qui hoot Ong kinh doanh gr theri diem
hqp nhet; ► Chenh loch giCra gia phi hqp nhat ve tai san than cua ben bj hqp nhht du,qc ghi nhhn %do
von ch6 s6 him.
3.12 DAu by vao cac cong ty lien loft
Cac khoin dau tu, vAo cac cong ty lien ket du,qc hqp nhAt theo phtrang phap van ch0 se, hCru. CEng ty lien kat IA cac cong ty ma trong d6 Thp clan c6 anh hu,6ng ding kit nhtrng kh8ng phii IA cOng ty con hay (Wig ty lien doanh cua TO doin. Th8ng thtrong, Thp clan dtrqc coi IA CO anh hu,6ng ding ke neu se, him ten 20% quyen b6 phieu 6 dan vi nhhn diu tu,.
Theo pht.rang phap von ch6 s6 hCru, khoin dau tu, du,qc ghi nhhn ban dau tren bang can CI& kit toan hqp nhht theo gia g6c, sau d6 &Km diet' chinh theo nhCrng thay di cua phhn s6 tau cua CEng ty trong MI san thuhn cua cOng ty lien kat sau khi mua. Lqi the thtrang mai phat sinh dtrqc phin anh trong gia trj con lei cua khoin dau tu,. Thp doer' kh8ng khau hao lqi the thtrang mai nay me hang nem thy,c hien danh gia xem Iqi the throng mai c6 bj suy gam gia trj hay kh8ng. Bao ao k6t qui kinh doanh hap nhat giCra nien cit) phin anh phen s6 hCru cua Thp doer' trong kat qui hoat Ong kinh doanh dm cong ty lien kat sau khi mua.
17
TO doan Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CH(NH HOP NHAT GIN NIEN DO (bap theo) Qu9 I nam 2017
3. TOM TAT CAC CHiNH SACH KE TOAN co yet, Op theo)
3.12 Ddu tirvdo cac cung ty lien keit Op theo)
Phan s& hiru dm Tap doan trong lqi nhuan/(16) dm ang ty lien kilt sau khi mua clivqc phin anh tren bao cao kat qua kinh doanh hop nhat ye phan ser hCru cua Tap doan trong thay d61 sau khi mua dm cac qug dv Kr cua c6ng ty lien kat dvqc ghi nhan vao cac qug. Thay di lOy 14 sau khi mua dvqc Mau chinh vao gia trj con lei cua khoan dau tv vao Wig ty lien kat. C6 tire nhan dvqc tit (trig ty lien kat dvqc can trir vao khoan dau tv vac) ang ty lien kat.
Cac bao cao tai chinh dm c6ng ty lien kit dvqc lap ding kji vai cac bao cao tai chinh hqp nhat cua Tap doan. Cac 'lieu chinh hqp nhat thich hqp da dvqc ghi nhan de bao dam cac chinh sich kit toan dtrqc ap dyng nhat quan vdfi Tap doan trong Wong hqp can thiet.
3.13 Diu tv' cher:1g khan tea cac khodn Mu fir khdc
Diu tv chirng khoan va cac khoan diu tv khac duqc ghi nhan theo gia mua thi,rc te. Dv phong dvqc lap cho viSc giam gia trj dm cac khoan dau tv co the chuyan nhvqng duvc tren thj trvong vao ngay kat thim ky ke toan twang irng vitti chenh lach giCra gia g6c cua c6 phi& vai gia trj thj trvting tai ngay CO theo hvang din dm Th6ng tv 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam 2009 dvqc sin di, loó sung theo Thong tv 89/2013/Th6TC do BO Tai chinh ban hanh ngay 28 thing 6 nam 2013. Tang hoc giam s6 dv tai khoan di,r phong dvqc hach toan vao chi phi tai chinh tren bao cao kat qua host dOng kinh doanh hqp nhat.
Cac khoin du tv nam gicr den ngay dao hen &Km ghi nhan theo gia g6c. Sau khi ghi nhan ban dau, cac khoan dau tv nay etvqc ghi nhan theo gia trj co the thu h6i. Cac t6n that nail phat sinh dvqc hach toil, vao chi phi trong kk va giam trir trkrc Op gia trj dau tv.
3.14 Cdc khodn phdi tra led chi phl trich try.*
Cac khoin phial tra va chi phi trich trtr&c dvqc ghi nhan cho s6 den phai tra trong twang lai lien quan den hang h6a va djch vu da nhan dvqc khong phy thuOc vao viec Tap doin da nhan dvqc hem den cua nha cung cap hay chva. Cac khoin phal tra nha thau xay dvng cho du' an bat dOng san dvqc ghi nhan theo bien ban nghiSm thu kh6i Ivqng giCra hai ben, kh8ng phy thuOc vao viac Tap (loan da nhan dvac h6a den cua nha cung cap hay chva.
3.15 Trip, cdp the,' vi(ic phdi tra
Try cap thoi viSc cho nhan vien dvqc trich trvbc vao cuoi ms3i kk bao cao cho toan by ngvol lao Ong da lam viac tai Tap doan dvqc hen 12 thang cho den ngay 31 thang 12 nam 2008 vai mac trich cho mlii nam lam viec tinh an ngay 31 thang 12 nam 2008 bang mGt dm mac !yang binh quan thang theo Lust Lao Ong, Lust bao hiem A hOi va cac van ban Wong din c6 lien quan. Min lvang binh quan thang de tinh trq cap th8i viac se dvqc diets chinh vao cu6i moi lo) bao cao theo mac krang binh quan dm sau thang gin nhat tinh den theri dam lap bao cao. Phan tang len trong khan trich tnrofic nay se duvc ghi nhan vao bao cao kat qua kinh doanh hap nhat giCra nien dO.
Khoan trq cap thai viSc trich trvdec nay dvqc sir dyng d6 tra trq cap th6i viac cho nguti lao ding khi cham dirt hop d6ng lao dOng theo Dieu 48 cua BO lust Lao dOng.
18
TOp doan Vingroup — C6ng ty CP THUYET MINH BAO CAO TAI CHINH HC/1" NHAT GIO'A NIEN DO (tiap theo) Qu9 I nom 2017
3. TOM TAT CAC CHINN SACH KE TOAN CHID YEU (ti6p theo)
3.16 Cac nghio)p IT bang ngo9l tf
Cic nghiOp vu phat sinh bang ac dan vj tien to khic vai dan vj ten te k6 town cia Tap doin duvc hach town theo t9 gii giao djch thkrc te vao ngay phat sinh nghiOp vy theo nguyen tec sau:
Nghiep vu lim phat sinh cac khoan phai thu tkrqc hach town theo t9 gii mua cia ngan hang thirang mai nai Tap doin chi djnh khich hang thanh town; NghiOp vy lam phit sinh cac khoan phai tra duvc hach town theo ty gii bin dm ngan hang thuvng mai nai Tap doin dkr kien giao dich; va Giao djch mua sam tai san hoac cac khoan chi phi &Tic thanh tan ngay bang ngoai to (khOng qua cac tai khoan phai tra) duvc hach tan theo gii mua cia ngan hang thtrang mai nai Tap dart thy'c hien thanh tan.
Tai ngay kat thac ky ke tan, cac khoan myc tien to c6 g6c ngoai te duvc dinh gii Iai theo ty gia giao djch thkrc te tai ngay cia bang can di Ice tan theo nguyen sau:
Cic khan myc tien to di.rqc phan loci la tai san duvc hach tan theo ty gii mua ciia ngan hang thirang mai nai Tap doin thutfrig xuyen c6 giao dich. Cac khoan myc tien te duqc phan loai la nq phai tra duvc !loch town theo ty gii bin caa ngan hang thuvng mai nai Tap dart thv&ng xuyen c6 giao djch.
Tat a cac khan chenh lOch tjr gii thy'c te phit sinh trong kif 0 chenh loch do dinh gii lai s6 du, tien to c6 g6c ngoai to cuOi 1(9 duvc hach tan vao kat qua host dung kinh doanh hqp nhat giCra nien dO.
3.17 Tr& phMu chuyen Cf6i
Cic khan till phieu chuyen di ma c6 the di.rqc chuyen d6i thanh mOt s6 luvng c6 phi& ph6 th8ng c6 dinh dirqc phan chia thanh nq phai tra tai chinh (cho phan th6a thuan mang tinh bat busec phai chi tra bang tien hoac tai san tai chinh khic) va v6n chin s6 hCru (phan guy& chuyen dbi thanh c6 phi& trong met thei gian nhet dinh) theo dieu khoan hqp d6ng. Cic khoan trai phi& chuyen dbi ma kh8ng the xic dinh dirqc chac chen s6 Wing c6 phi& ph6 th8ng c6 the di.rqc chuyen d6i dirqc phan loai la nq phai tra tai chinh.
3.18 Chi phi phat hanh trai phieu
Chi phi phat hanh trai phieu duvc phan b6 den ph0 hqp vai ky han trai phi& theo phuvng phap eluting thong va ghi nhan vao chi phi tai chinh hoic von h6a. Tai thoi diem ghi nhan ban dau, chi phi phat hanh trai phi& duvc ghi giam menh gii cuia trai phieu. Djnh kk, 14 tan phan b6 chi phi phat hinh trai phi& bang cach ghi tang gia trj menh gii trai phi6u va ghi nhan vao chi phi MI chinh hoac von hea phi) hqp v6i viOc ghi nhan lai vay phai tra cue trai phieu.
3.19 C6 phieu quy
Cic cOng cy von chi so, hiru duvc Tap clan mua lai (c6 phi& guy) di.rqc ghi nhan theo nguyen gii va tra, vao von chi s6 hiru. Tap elan khong ghi nhan cac khoan lai/(16) khi mua, bin, phit Minh hoac hay ac cong cy von chi see hCru cue minh.
3.20 Phan chia 19,1 nhup
Lqi nhuan thuan sau thug thu nhap doanh nghiOp c6 the dkrqc chia cho ac nha dau kr sau khi duvc Dai hOi deng co Tong phe duyOt va sau khi da trich lap ac quy dkr phong theo Di& to C6ng ty 0 cac quy djnh cia phap lust Viet Nam.
Tap 'loan trich lap cac quy dkr phong sau tir lqi nhuan than sau thug thu nhap doanh nghiOp dia Tap elan theo de nghl cia HOi d6ng Clan trj vi duvc ac c6 (long phe duyOst tai dai hei d6ng c6 dong tharemo nien.
B09a-DN/HN
19
TOp doan Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HqP NHAT NIEN DO (tiep theo) Qu9 I ram 2017
3. TOM TAT CAC CHINH SACH He TOAN CHIT YEU (tiep theo)
3.21 Khach hang (mg tru,6,c
Cac khoan tien khach hang Crng tuft de mua nha 8, can 110 trong Wang Iai ma chtra dO dieu kien de duvc ghi nhin IA doanh thu trong k9 dtrqc phin anh trong tai khoin "Ngutti mua tra ben tube trong phan nq phii tri ten bang can di ke toan hqp nhat.
Cac khan tien nhan tir khach hang, dual hinh thirc hqp d8ng vay van (Argo phin Anh trong tai khoan "Phii tri khac" trong phan nq phii tri tran bang can di ke toan hqp nhat.
3.22 Ghi nhn doanh thu
Doanh thu duvc ghi nhin khi Tap doan c6 khi nang nhen duvc cac lqi ich kinh to c6 the xac djnh dtrqc mOt cach chec chen. Doanh thu duvc xac djnh theo gii trj hqp ly cua cac khoin di thu hoec se thu duvc sau khi trip di cac khoin chi& khau thuvng moi, gam gia hang ban 0 hang ban bj tri loi.
Cac dieu kien ghi nhen cy the sau day cling phii duvc dap Ong khi ghi nhen doanh thu:
Doanh thu dm* nhvong bet ding san
Doanh thu chuyen nhuvng bit Ong san duvc ghi nhen khi phin Ian cac rui ro va lqi ich On lien vai quyen ser hiru bet dOng san duvc chuyen giao cho ngtrol mua.
Doanh thu cho thus bet dOng san
Doanh thu cho thug bit Ong san duvc ghi nhen tran bao cao kat qui hoot ding kinh doanh theo phtrang phap dLrOng thing dkra ten thdri han ctia hqp d6ng thug.
Doanh thu ter ban hang h6a
Doanh thu tir ban hang h6a duvc ghi nhen khi cac rtii ro tong yeu va cac quyen sb hrru hang h6a da dtrqc chuyen sang ngt.rbi mua, thutIng IA trOng v6i viec chuyen giao hang Ma.
Doanh thu cung cap d/ch vy
Lien quan den host ding khach son, khu vui chai giai trf, glitz) dyc, lam dap, benh vien va cac djch vy c6 lien quan khac, doanh thu duvc ghi nhen khi cac djch vu dirqc thkrc hien.
Thu nhap tCr hopt dOng kinh doanh ch&ng khohnichuyen nhuvng von
Thu nhep tit host dOng kinh doanh chirng khoan va chuyen nhtrong von duvc )(de djnh IA phan chenh loch girra gia ban va gia von chOing khoin. Thu nhep nay duvc ghi nhen vao ngay phat sinh giao djch, tiro la khi hqp dong chuyen nhuvng dtrqc thkrc hien.
Tien Ix
Doanh thu duc ghi nhan khi tien lei phat sinh ten ca s6 dOn tfch (c6 tinh den lqi tCrc ma tai san dem loi) trip khi kha nang thu hOi tier' lei kh8ng chic chin.
Co roc
CO tirc duvc ghi nhen la doanh thu khi quyen lqi duvc nhan c6 tiro cOa Teo doAn vai ttr cach IA nha dau tu' duvc xac lap.
3.23 Thue
Thue thu nhOp hiOn hanh
TM san thus thu nhip va thus thu nhap phai nip cho nam hien hanh va cac nam tn.rac duvc xac djnh bing sa tien dkr kien phai nip cho (hoec duvc thu h6i Ur) ca quan thus, dkra ten cac mix thus suit 0 cac luit thug cO hieu Ivc den ngay ket thOc nien d6 ke toan.
Thue thu nhip hien hanh duvc ghi nhen vao ket qui hoot (Ong kinh doanh ngooi trir trtrerng hqp thus thu nhip phat sinh lien quan den mOt khoan myc duqc ghi tang vao van chi.' slr hOru, trong twang hqp nay, thus thu nhep hien hanh cling duvc ghi nhen tn,rc tiep vao van chu s8
20
Tip doan Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOD NHAT GIU'A NIEN DO (tiep theo) Qujf I nam 2017
3. TOM TAT CAC CHINH SACH KE TOAN CHU yet, (tiep theo)
3.23 Thus (bap theo)
ThuS thu nhOp hiOn hanh (tiep theo)
Tap doan chi dtrqc 1)0 trir cac tai san thue thu nhap hien hanh va thue thu nhap hien hanh phii tri khi Tap doan c6 quyen hqp phap dvqc bu trir giCra tai san thue thu nhap hien hanh vai thue thu nhap hien hanh phi' nOp va doanh nghiep dv dinh thanh tan thue thu nhap hien hanh phii tra va tai san thue thu nhap hien hanh ten ca s6, than.
Thu4 thu nhOp hoar, Ipi
Thue thu nhap hoan lai duqc xac djnh cho cac khan chenh lech tam theri tai ngay ket thtic ky ke tan nam giCra co, s& tinh thue thu nhap cua cac tai sin 0 nq phii tra va gia trj ghi se dm chiing cho myc Bich lap bao cao tai chinh hqp nhat.
Thue thu nhap hoan lai phai tra duqc ghi nhan cho tet ca cac khan chenh loch tam theri chju thue, ngoai trir:
► Thue thu nhap hoan Jai phii tra phat sinh ter ghi nhan ban dau cua mOt tai san hay nq phii tra tir mOt giao djch ma giao djch nay khOng c6 inh Wang den Iqi nhuan ke tan hoac Iqi nhuan tinh thue thu nhap (hoac 16 tinh thue) tai thoi diem Oat sinh giao djch;
► Cac chenh lech tam thei chju thue gin lien vai cac khoin dau ttr vao cOng ty con, cOng ty lien ket va cac khan von gOp lien doanh khi c6 kha nang kiem scat theri gian hoan nhap khoin chenh lenh tam th&I va chic chin khan chenh Itch tam theri se Mang duqc hoin nhap trong twang Iai c6 the du,
Tai san thue thu nhap hoan Iai can dvqc ghi nhan cho tit ca cac chenh loch tam thoi duqc khau trir, gia trj duqc khau trir chuyen sang cac nam sau cua cac khoin 16 tinh thue va cac khan vu dai thue chtra sir dung, khi chic chin trong Wang Iai se c6 Iqi nhuan tinh thue de sir dung nherng chenh Itch tam thdri duqc khiu trir, cac khan 16 tinh thue 0 cac tru dai thue chu'a sir dung nay, ngoai
IP. TM san thue hoan lai chat sinh ter ghi nhan ban dau cua mOt tai san hoac nq phii tra tir mOt giao djch ma giao djch nay khong c6 inh ht.r&ng den Iqi nhuan ke toan !vac Iqi nhuan tinh thue thu nhap (Mac 16 tinh thue) tai thol diem chat sinh giao djch;
► 06i vai cac chenh loch tom thoi duqc khau trir phat sinh ter cac khan deu tu' vao cac (trig ty con, tong ty lien ket va cac khoin yen gap lien doanh, tai san thue thu nhap hoan lai duqc ghi nhan khi chic chin IA chenh lenh tam thoi se dvqc hoan nhap trong twang Iai co the dy' doan duqc 0 c6 Iqi nhuan chju thue de sir dung dvqc khoin chenh Itch tam thoi d6.
Gia trj ghi s6 cCia tai san thue thu nhap doanh nghiep hoan lai phii duqc xem xet lai vao ngay ket thim ky ke tan va phii gram gia trj ghi s6 cua tai san thue thu nhap hoan 10i den min bac dim chic chin c6 CIO Iqi nhuan tinh thue cho phep Iqi ich cua mOt phan hoac toan bO tai san thue thu nhap hoan Iai duqc sir dung. Cac tai san thue thu nhap doanh nghiep hoan lai chin ghi nhan tuft day duqc xem xet lai vao ngay kat thiic kit Ice tan va dtrqc ghi nhan khi chic chin c6 du Iqi nhuen tinh thue de c6 the sir dung cac tai san thue thu nhap hoan Iai chtra ghi nhan nay.
Tai san thue thu nhap hoan 10i 0 thug) thu nhap hoan 10i phii tra du,qc xac dinh theo thue suet dv tinh se dp dung cho nien dO tai chinh khi tai san duqc thu hei hay Kr phii tra duqc thanh tan, dva ten cac mirc thug suet valOt thue c6 hiOu vao ngay kat thim kif ke toan.
Thue thu nhap hoan lAi duqc ghi nhan vao kat qui hoot dOng kinh doanh ngoai trir tut/rig hqp thue thu nhap phat sinh lien quan den mOt khan muc dirqc ghi thing vao yen chi s& hew, trong tn.rong hqp nay, thue thu nhap hoan lai cOng dtrqc ghi nhan trvc tier, vao yen chi s& hiru.
21
Tip doan Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DO (ti6p theo) Quji I nam 2017
3. TOM TAT CAC CHINH SACH KE TOAN CHID YEU (tiep theo)
3.23 Thus (ti6p theo)
Thug thu nhap hoan Ipi (tiep theo)
Tap doan chi &rpm bu trip cac tai san thus thu nhip hoar, lai va thus thu nhip hoan lai phai tra khi doanh nghiep có quyen hqp phap &rc'c bu tar giCra tai san thus thu nhip hien hanh v6i thus thu nhip hien hanh phai nOp va cac tai san thus!, thu nhap hoan Iai va thus thu nhep hoan !al phai tra lien quan t61 thus thu nhip doanh nghiep dirqc quan 19 661 ding mOt ca quan thus:
10. D6i v&i ding mOt den vj chlu thus; hoic
► Tap doan di" Binh thanh toan thus thu nhap hien hanh phai tra va tai san thus thu nhap hien hanh ten co' s& than hoic thu h6i tai san (trig th&i v6i viec thanh toan nq phai tra trong King kif twang lai khi cac khoin tang lieu dm thugs thu nhip hoan lai phai tra hoic tai san thug: thu nhap hoan lai dvqc thanh toan hoic thu h6i.
4. TIEN VA CAC KHOAN TU'O'NG WONG TIEN Dan vi tinh: VND
s6 cu6i ky S6 d'Au ky
Tien mit 28.492.559.020 55.845.974.848 Tien girl ngan hang 8.058.527.135.586 6.168.352.990.692 Tien Bang chuy6n 53.283.717.296 19.031.656.359 Cac khoan twang citrang tien 5.559.520.938.852 3.590.101.597.502 TONG CQNG 13.699.824.350.754 9.833.332.219.401
Cac khoan twang dlyang tien bao g8m cac khoin ten girl bang VND c6 kir hen Kr 1 thang den 3 thang vc;ri lai suet tir 4,3%/nam den 5,2%/nam.
22
Tap doan Vingroup — C6ng ty CP THUYET MINH BAO CAO TAI CHINH HQ'P NHAT GIU'A NIEN DO (tiep theo) Qujf I nam 2017
B09a-DN/HN
5. DAU TIP TAI CHINN NGAN HAN
5.1 Chieng khoin kinh doanh
S6 cu6i ky S6 du irk Don vi tinh: VND
Gia g6c Gia hi hqp lk
. - CO phietu DPM (i) 32.369.112.000 14.509.260.000
Dv, phOng
(17.859.852.000)
Gia g6c
32.369.112.000
Gia hi hqp lk
13.372.452.000
DV' phOng
(18.996.660.000) TONG CONG 32.369.112.000 14.509.260.000 (17.859.852.000) 32.369.112.000 13.372.452.000 (18.996.660.000)
(i) C6 phi& T6ng Cong ty Phan bOn va HOa chat DAu khi.
5.2 Diu tu, nam gib*, den ngay dao han
Don vi tinh: VND S6 cu6i ky s6 cihu ky
Gia g6c Gia tri ghi s6 Gia g6c Gia tri ghi s6
- Tien gCri ngan hang va chi:mg chi ten gal co kY hen (i) TONG CONG
182.060.572.758 182.060.572.758 480.784.452.807 480.784.452.807
182.060.572.758 182.060.572.758 480.784.452.807 480.784.452.807
(i) Cac khoan ten geri ngan hang va chting chi tien giri ngay 31 thang 03 nam 2017 co ky han tir 3 thang den 1 nam 1/61 IN suet tir 5,0% den 6,5%/nam.
23
TOp down Vingroup — C6ng ty CP THUYET MINH BAO CAO TAI CHINH HQ'P NHAT NIEN DQ (tie p theo) QuY I nam 2017
BO9a-DN/HN
6. PHAI THU NGAN HAN TO' KHACH HANG Dan vi WM: VND
SO cu6i icy SO du icy
Phai thu tir chuyen nht.rang bat ding san 2.032.906.371.119 1.973.699.838.278 Phai thu NJ, cho thug bat ding san ttr va cung cap djch vy lien quan 365.116.686.714 222.226.402.832 Phai thu tir cung cap djch vy khach san, vui chai giai tri va cac djch vy c6 lien quan 72.635.070.162 95.357.152.770 Phil thu tir cung cap djch vy benh vien va cac djch vy lien quan 52.122.255.228 55.576.231.521 Phial thu tir ban hang tai sieu thj, cira hang tan ich va cac dm hang ban le khac 170.618.921.963 26.256.987.050 Phil thu tit cung cap djch vy giao dyc va cac djch vy lien quan 7.785.745.514 840.137.291 Phil thu tit cung cap djch vy xay dt,mg va cac djch vy lien quan 250.880.458.292 301.559.823.132 Phai thu tip thanh ly cac khoin dau tu' tai chinh 367.694.692.439 Phil thu khac 453.229.811.751 127.551.510.502
TONG CQNG 3.405.295.320.743 3.170.762.775.815 Trong de:
Ph& thu nan hpn tif khach hang 3.399.469.822.735 3.159.443.516.320 Phai thu nan hpn tir ben lien quan 5.825.498.008 11.319.259.495
7. PHAI THU VE CHO VAY
Ngin hgn: Cac khoan cho vay dai han den han thu h6i Cac khoan cho vay cac d8i tac Phai thu tit cho vay c4c ben lien quan (Thuy6t minh s6 31)
TONG CQNG
Dal hp: Cac khan cho khach hang vay Khoan cho vay cac d6i tac doanh nghlOp Trong de: cac khoan cho vay den hen thu h6i
Dan vi tinh: VND
S6 cu6i ky
S6 du 4/
24.697.885.462
2.873.821.386.253
1.831.835.225.564
1.367.725.527.787 2.873.821.386.253 3.224.258.638.813
3.989.915.115
28.687.800.577
1.147.336.527.786
55.000.000.000
(24.697.885.462) TONG CQNG 1.151.326.442.901 58.989.915.115
24
Tip down Vingroup — COng ty CP THUYET MINH BAO CAO TAI CHI NH HQ'P NHAT GIU'A NIEN D0 (tiep theo) Qui, I nam 2017
B09a-DN/HN
8. PHAI THU KHAC
Ng& Ilan: Lai phai thu Cac khoan ky (14 cho myc dich dam bao phat trien di, an, m& ban can h6 Phdi thu ter viec thu hi) khach hang thanh town theo tien dQ Phil thu I?i khoin dat coc ter hcyp d6ng dau tv Du thu chit khau ter nha cung cap Tam Ong cho nhan vier' Phai thu khac
TONG CQNG Trong db
Ph& thu ng6n hen khac Ph& thu ng6n hQn khdc tip bOn Ilan quan (Thu* minh s6 31)
Dan vi tinh: VND
S6 cu6i ky s6 crilu ky
780.838.128.204 1.042.244.561.460
377.712.964.447 399.402.596.957
2.303.696.206.668 431.005.348.149
1.035.000.000.000 4.035.000.000.000
109.595.187.801 167.538.476.309
52.229.433.029 72.218.182.604
634.497.967.902 662.561.247.796
5.293.569.888.051 6.809.970.413.275
5.285.135.794.344 6.800.619.065.584
8.434.093.707
9.351.347.691
Dal h6n: flat coc thus gian hang dai flat coc thvc hien nghTa vu trai phieu Oat coc thvc hien hcep d6ng hop tac kinh doanh Phai thu khac
TONG CQNG
188.228.862.142 120.190.140.000 73.366.827.000
187.686.496.190
194.115.824.752 120.190.140.000 73.366.827.000 18.843.910.330
569.472.325.332 406.516.702.082
9. HANG TON KHO
Dan vi tinh: VND S6 cu6i k$
S6 du k$
Bat ding sin de ban Bang xay dvng Bat Ong sin sin sang de ban Hang ton kho benh vien, sieu thj, khach san va gian hang chuyen doanh Hang mua Bang di dverng Nguyen vat lieu Cong cy, dung cy Hang tOn kho khac TONG CQNG Dv phong giim gia hang ton kho Gia trl thuin cila hang t8n kho
46.700.101.452.948
45.386.442.763.079
1.362.529.248.141
2.150.104.528.562
2.465.440.649.672
2.097.927.277.737
16.204.789.528
5.084.926.997
118.365.012.451
118.928.525.806
56.949.924.220
58.283.018.424
122.213.026.574
63.005.213.232
50.841.804.103.534 49.879.776.253.837
(81.992.093.253) (96.995.461.541) 50.759.812.010.281 49.782.780.792.296
25
Tip down Vingroup — C6ng ty CP THUYET MINH BAO cAo TAI CHINH HOP NHAT GIO'A NIEN DO (tiep theo) Qu9 I ram 2017
10. CHI PHI TRA TRU'&C
S8 cuOi ky
Ngin Chi phi ban hang lien quan den cac can hO chu,a
B09a-DN/HN
Dan vi tinh: VND s6 cliiu
ban giao 2.972.472.355.808 1.718.749.696.667 Tri tuft lqi nhuan cam kat theo Hqp dong hqp tic kinh doanh va chu'ang trinh quan biOt thkr 655.125.433.734 639.882.103.856 Chi phi d6 dung, dung cy 74.912.906.408 100.963.377.103 Chi phi lei vay tra truck 82.691.914.089 45.141.308.506 Thue thu nhap doanh nghiep tam nOp 313.598.731.888 498.649.303.769 Chi phi tra truac ngan hen khac 201.603.415.924 119.638.923.255
TONG CQNG 4.300.404.757.851 3.123.024.713.156
Dal hen: Chi phi thug dat tra tru,ac 831.186.292.417 852.344.458.259 Chi phi Oa chin Ian 23.178.136.447 53.579.631.482 Chi phi cong cu, dung cy 1.019.444.311.006 1.137.285.673.676 Chi phi tru,ac hot dOng 61.211.626.528 38.374.812.090 Chi phi thug mat bang sieu thj tra trtrac 86.604.441.102 6.343.035.371 Chi phi tra truck dai hen khac 196.686.284.318 164.784.122.282
TONG CQNG 2.218.311.091.818 2.252.711.733.160
11. TAI SAN NGAN HAN VA DAI HAN KHAC
Day la cac khoan dOt coc cho myc dich phat hien cac (zit" an teem nang hoac nhan chuyen nhuvng c6 phhn trong cac dan vi khac. S6 du' tai san ngan hen va dai hen khdc tai ngay 31 thing 3 nam 2017 nhu' sau:
Dan vi tinh: VND
SO cuoi ky
S6 Cfau ky
Ngin hen: flat coc cho myc dich dau tu' 1.915.916.968.173 4.789.340.371.022 Tai san chit' ban giao cho dan vi Nha ntrac 222.330.521.597 222.330.521.597
TONG CQNG 2.138.247.489.770 5.011.670.892.619
26
Tap doan Vingroup — C8ng ty CP
THUYET MINH 13A0 CAO TAI CH1NH HOP NHAT GIO'A NIEN DO (tiep theo) Qu9 I nam 2017
12. TAI SAN CO DINH HIEN HINH
Nha cOn va M4y mdc va vat kgn truc thief bi
Nguyen gia:
Phyang tian van (Si
Thiet van phong Khac
B09a-DN/HN
Don vi fink VND
Tong Ong
SO di.e du ky 20.163.585.099.528 7.994.079.372.142 808.092.001.987 761.617.905.015 • 437.867.803.811 30.165.242.182.483 Tang trong ky 34.539.811.613 105.584.042.407 11.851.676.619 15.515.248.519 167.490.779.158 Trong dr):
Mua moi 22.543.791.479 74.654.252.181 11.851.676.619 109.049.720.279 Xay dung rn6i 11.996.020.134 30.929.790.226 - 15.515.248.519 - 58.441.058.879
Giam trong kjr - (19.253.719.556) (2.176.325.714) (3.992.264.110) (25.422.309.380) Trong do:
Thanh ly, nhuring ban (19.253.719.556) (2.176.325.714) (3.992.264.110) (25.422.309.380)
86 dt.r cudi ky
tr1hao man My Infi:
20.198.124.911.141 8.080.409.694.993 819.943.678.606 774.956.827.820 433.875.539.701 30.307.310.652.261
SO dir dulol 1.616.911.680.860 1.835.868.696.152 245.762.811.666 232.610.672.531 167.266.444.681 4.098.420.305.890 Tang trong lo) 194.353.908.750 279.335.878.931 25.355.703.275 24.502.252.323 18.864.239.204 542.411.982.482 Trong d6:
Kau hao trong Ick 194.353.908.750 279.335.878.931 25.355.703.275 24.502.252.323 18.864.239.204 542.411.982.482 Gam trong k9 (15.684.622.632) (1.895.211.032) (3.698.564.110) (21.278.397.774) Trong
Thanh nhuving b4n (15.684.622.632) (1.895.211.032) (3.698.564.110) (21.278.397.774) SO du' cudi ky 1.811.265.589.610 2.099.519.952.451 271.118.514.941 255.217.713.822 182.432.119.775 4.619.553.890.598
GIS trl can 181: S6 du, du k9 18.546.673.418.668 6.158.210.675.990
INC1111111 1111111=11 562.329.190.321 529.007.232.484 270.601.359.130 26.066.821.876.593
S6 du co& 1(9 18.386.859.321.532 5.980.889.742.542 548.825.163.665 519.739.113.998 251.443.419.927 25.687.756.761.663
27
TOp Joan Vingroup — Cong ty CP
THUYET MINH BAO CAO TAI CHINH HQ'P NHAT GIO'A NIEN DO (tiep theo) Qui I nam 2017
13. TAI SAN CO DINH V6 HINH
Nguyen gib:
Quyen s& dyng crAt
tau dai Quyen phan phai
Quyen sd, dyng clat
co thd hen • Quyen thud dat Website thuong mei
do ter Ban quyan . Phan mhm Tong cOng
so dtr dau ky 37.127.969.964 112.320.981.723 192.715.386.072 46.871.599.484 298.496.910.815 16.134.064.278 467.784.641.316 1.171.451.553.652 Tang trong ky - 1.576.321.623 39.993.810.855 31.493.665.000 73.063.797.478 Trong d6:
Mua ma 1.576.321.623 39.993.810.855 31.493.665.000 73.063.797.478
S6 dir cu6i ky 37.127.969.964 112.320.981.723 192.715.386.072 46.871.599.484 300.073.232.438 56.127.875.133 499.278.306.316 1.244.515.351.130
Gib tri hao men ley ke: Se du' dau ky 84.426.792.339 36.131.276.508 4.442.949.301 99.278.468.588 6.504.081.024 128.758.784.154 359.542.351.914 Tang trong ky 8.703.920.307 1.533.238.929 774.394.608 33.424.941.515 1.846.512.457 22.420.076.169 68.703.083.985
Trong do:
Hao mon trong ky 8.703.920.307 1.533.238.929 774.394.608 33.424.941.515 1.846.512.457 22.420.076.169 68.703.083.985
S6 du' cuti ky 93.130.712.646 37.664.515.437 5.217.343.909 132.703.410.103 8.350.593.481 151.178.860.323 428.245.435.899
GU tri can lai:
Se di, dau ky 37.127.969.964 27.894.189.384 156.584.109.564 42.428.650.183 199.218.442.227 9.629.983.254 339.025.857.162 811.909.201.738
Se diy cutSi ky 37.127.969.964 19.190.269.077 155.050.870.635 41.654.255.575 167.369.822.335 47.777.281.652 348.099.445.993 816.269.915.231
28
Tap doan Vingroup — Cling ty CP
THUYeT MINH BAO CAO TAI CHINH HOP NHAT GIU'A MEN DO (tiep theo) QuY I nam 2017
14. BAT BONG SAN DAU TU
QuAn sir dyng dgt va nhe cue vet kin ttfic
Nguyen gift:
May moc va thief bj
B09a-DN/HN
Don vi tint?: VIVO
T6ng cOng
Sodirdou ky 16.781.064.728.554 2.405.292.541.549 19.186.357.270.103 Tang trong kji 354.672.597.924 82.421.835.112 437.094.433.036 Trong do:
Xay dwg mOi - 354.672.597.924 82.421.835.112 437.094.433.036 SO du, cool ks, 17.135.737.326.478 2.487.714.376.661 19.623.451.703.139
Gia trj hao m6n: S6 Mr deu ky 1.139.934.787.664 684.295.185.949 1.824.229.973.612 Tang trong k9 134.502.136.237 69.880.424.840 204.382.561.078 Trong do:
Khau hao trong ky 134.502.136.237 69.880.424.840 204.382.561.078 so dtr cuoi kj, 1.274.436.923.901 754.175.610.789 2.028.612.534.690
Gia tri con SO dtr dau ky 15.641.1a940.890 1.720.997.355.600 17.362.127.296.491 SO dtr cool ky 15.861.300.402.577 1.733.538.765.872 17.594.839.168.449
Tip down Vingroup — Cong ty CP THUYET MINH BAO CAO TAI CHI NH HqP NHAT GIO'A NIEN DO (Op theo) Quj, I nam 2017
15. TAI SAN DO DANG DAI HAN
S6 cuOi kj'
BO9a-DN/HN
Dan vi tinh: VND so du kk
Dv an khu do thi Can Gibe 12.245.344.907.540 12.243.684.937.843 Dv an Vinhomes Central Park 4.117.701.896.372 3.929.866.564.685 Dir an Vinhomes Metropolis 3.854.424.962.959 3.518.540.132.293 Dv an Vinhomes Riverside Hai Phong 1.712.354.405.119 1.130.454.940.277 Dir an Khu do thi sinh thai dao VO Yen 1.223.833.052.960 901.924.230.619 Dv an Vinhomes Smart City 1.081.295.205.022 989.138.707.862 Dv an cac khu vui chaff giai tri Vinpearlland 845.738.863.420 639.686.691.498 Cac dir an ye n8ng nghiep 825.534.259.044 1.276.545.915.977 Dv an Vinhomes Springlake 848.765.288.059 823.768.956.046 Dir an benh vien Vinmec 673.832.819.645 499.261.077.964 Cac dir an khu san Golf va Khu Spa Vinpearl Nha Trang 564.440.269.983 546.856.749.478 Dv an Vinhomes Gardenia 511.609.095.049 310.114.974.026 Dv an san golf C6n Au, Can Tha 459.060.701.183 456.273.969.231 Dir an Vinpearl Quy Nhan 413.960.206.942 413.960.206.942 Dir an Vincom Ha Tinh 410.914.260.273 330.725.763.495 Dv an Vinhomes Golden River 386.423.112.368 296.036.399.839 Dv an Vincom Bac Ninh 320.552.165.091 292.944.453.570 Dkr an Lang Van 269.546.570.195 269.546.570.195 Dv an xay dvng cai tao chu6i sieu thj Maximal* 266.114.587.091 173.679.009.391 Dir an Vinpearl Ciya HOi 255.199.150.399 140.876.937.416 Dkr an cang hanh khach qu8c tC 254.731.245.300 254.586.113.776 Dv an Vinhomes Riverside The Harmony 246.683.344.049 Dv an Times City Park Hill 241.561.830.583 203.234.960.766 Dv an Vincom Hung Wang, Hue 201.779.126.927 185.547.295.582 Dv an Vincom Thanh H6a 193.835.746.188 116.648.455.745 Dv an Vinpearl Cira Sot 175.248.528.726 80.314.018.516 Dv an Tay He View 171.196.728.895 169.954.400.993 Dv an Vinpearl Condotel Nha Trang 154.680.769.529 139.354.536.405 Dv an cang Hp Long - Ben Doan 144.546.986.080 67.452.394.037 Dv an Nam Long 130.307.865.100 104.000.000.000 Dv an Vincom Yen Bai 129.647.775.789 170.777.770.620 Dv an Vincom Heu Giang 115.846.976.321 115.769.011.486 Dv an Giang VO 114.521.680.905 94.028.014.722 Dv an Vinhomes Dream Land 109.300.824.453 108.044.747.462 Dv an Vincom Quang Binh 104.906.427.926 79.922.045.343 Dv an Vincom Ha Nam 102.272.069.943 81.799.536.519 Dv an Vinhomes Green Bay 98.365.412.336 87.901.749.375 Dv An Vincom Rpch Gia - Kien Giang 80.001.568.776 80.001.568.776 Cac dv an khac • 2.706.113.522.257 2.668.343.456.691 TONG CQNG 36.762.194.208.797 33.991.567.265.462
30
Tap doan Vingroup — C6ng ty CP
BO9a-DN/HN
THUYET MINH BAO CAO TAI CHINH HQ'P NHAT GIO'A NIEN D0 (ti4p then) Qui( I ham 2017
16. CAC KHOAN DAU TU' TAI CHINH DAI HAN
16.1 Dhu tu, vac) cac cong ty lien lief
S6 cu6i ki Phan chia lai ttr cac cong ty lien ket
Deu ttr tang them trong
Thanh trong ky/ Chuyen thank cong ty
con
Dan vi tinh: VND
S6 c16u kyi
C6ng ty GiOng vet nued HA N6i 47.716.415.985 62.311.260 47.654.104.725 C6ng ty Cang Nha Trang 80.471.589.028 208.787.108 80.262.801.920
Cong ty CP TO &An K9 nghe g6 Truteng Thanh (232.999.777.446) 232.999.777.446 Cong ty CP nutrc sach Vinaconex 872.610.762.958 122.152.592 872.488.610.366
C6ng ty CP Oho ttr Ira RIM hien Du lich Ph6 QuOc 1.267.296.024.923 775.156.783.399 492.139.241.524 Cong ty C6 phen In Sach Viet Nam 3.264.715.011 3.264.715.011
TiSng cong 2.271.359.507.905 393.250.960 775.156.783.399 (232.999.777.446) 1.728.809.250.992
31
Tap down Vingroup — C6ng ty CP THUYET MINH BAO CAO TAI CH(NH HOP NHAT GIU'A NIEN DQ (tiep theo) QuifInam 2017
16. 16.1
STT
1
2
3
4
5
CAC KHOAN DAU TU' TAI CHINH DAI HAN (tiep theo) DAu ti cac cong ty lien ket (tiep theo)
Th6ng tin chi tiet ye cac cong ty lien ket va t910 Pi& quyet cua Tap doan trong cac cong ty lien k6t nay nhu' sau:
Ten ding ty Ty 10 hi& guy& (%) Ty le lqi ich (%) Tru sa chinh
COng ty CO phAn GiOng vat nuoi Ha Ni i SO 77 Le' Hong Phong, phtrang NguyAn
37,63 18,84 Trai, quan HA Song, HA N6i COng ty CO phhn Cang Nha Trang SO 5 Tr-An Phil, phu,ang \firth Nguyen, TP
30,53 29,34 Nha Trang, tinh Khanh H6a
Cong ty CP nu•ac sach Vinaconex XOm Vat Lai, Xa Phil Minh, Huyen Ky San,
43,60 43,02 Tinh Him Binh, Vi0t Nam
C6ng ty CP Dau ttr va Phat then Du Khu Bai Dal, )(a Ganh DAti, Huyen Phu
30,00 27,15 lich Ph6 QuOc QuOc, Tinh Kien Giang COng ty CO phAn In Sach Viet Nam 35,00 22,86 SO nha 22B, ph6 Hai BA Thing - Phtrang
HcW clOng chinh
► Chan nu6i gia st:ic
► Van chuyAn, kinh doanh dich vu khai thac cang
► San xuht nt.rac sach
► Cung cep dich vt.i tru ngen ngay ► In An
32
TOp loan Vingroup — C6ng ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT NIEN DO (tiep theo) Qui I nam 2017
16. CAC KHOAN DAU TV TAI CHiNH DAI HAN (tiap theo)
16.2 Ddu to, g6p v6n vdo don vl khac
B09a-DN/HN
Dan vi tinh: VND
S6 cu6i ky S6 du ky
T6ng Cong ty Dat may Viat Nam 552.395.000.000 552.395.000.000 Cong ty TNHH BALI Tu' Phat Then DO Thj Ngoc Vian Dong 521.071.699.183 521.071.699.183 Cong ty TNHH Quin 19 Bat Ong san Vinhomes 443.750.000.000 443.750.000.000 C6ng ty Co phan Tap 'loan K9 ngha g6 Trverng Thanh 205.847.736.000 Cong ty CO ph& Thoi trang M.Y.M 41.669.660.000 41.669.660.000 Cac pang ty khac 55.340.360.000 46.042.042.680 TONG CQNG 1.820.074.455.183 1.604.928.401.863
33
Tap doan Vingroup — C6ng ty CP BO9a-DN/HN THUYET MINH BAO CAO TAI CH(NH HOP NHAT GIO'A NIEN DO (tiep theo) Qujf I ham 2017
17. L91 THE THUVING MAI
Don vi tInh: VND Lot the thuang mai ph.* sinh hY viac mua cac cong ty con
NflaYen Phan b6 lay k4 Gia tri con lei
So du [Tau kk Tang Gong kk Gram Long kk S6 du co& kk S6 du crau kk Phan di tong kk Giam Gong kk S6 du cub! kk S6 di fclau kk S6 ch rcu6i kk Cong ty Nam Ha NOi 2.246.022.053.759 2.246.022.053.759 1.127.149.041.384 55.261.219.976 - 1.182.410.261.360 1.118.873.012.375 1.063.611.792.399 Cong ty PFV (t) 567.441.137.177 - 567.441.137.177 293.927.829.405 13.274.373.970 307.202.203.375 273.513.307.772 260.238.933.802 Gong ty Sal Ding - 2.251.823.291.311 - 2.251.823.291.311 807.375.302.313 55.276.164.040 862.651.466.353 1.444.447.988.998 1.389.171.824.958 COng ty Hoang,Gia 1.262.707.762.179 - 1.262.707.762.179 665.112.374.580 31.119.500.177 696.231.874.757 597.595.387.599 566.475.887.422
COng ty Vinpearl Da Nang 208.586.514.194 208.586.514.194 128.631.690.993 6.162.271.437 134.793.962.430 79.954.823.201 73.792.551.764 COng ty Tan Lien Phat 494.680.330.007 494.880.330.007 103.253.504.041 12.209.428.089 115.462.932.130 391.626.825.966, 379.417.397.877 Cong ty Vincommerce 328.706.927.483 328.706.927.483 81.191.580.522 7.977.823.277 89.169.403.799 247.515.346.961 239.537.523.684 COng ty Kluinh Gia(2) 214.714.616.533 214.714.616.533 44.000.900.948 5.304.859.054 49.305.760.002 170.713.715.585 165.408.856.531
COng ty An Phong 480.340.849.596 480.340.849.596 55.168.411.886 12.250.120.845 67.418.532.731 425.172.437.710 412.922.316.865 COng ty Sinh Thai 322.419.360.569 322.419.360.569 1.579.110.933 7.943.537.490 9.522.648.423 320.840.249.636 312.896.712.146 Cong ty Diu to VN 246.843.055.863 - 246.843.055.863 1.212.135.061 6.081.542.575 7.293.677.636 245.630.920.802 239.549.378.227 Cong ty Vicentra 2.837.107.358.440 - 2.837.107.358.440 47.312.195.954 69.898.620.931 117.210.816.885 2.789.795.162.486 2.719.896.541.555 Ctic cong ly con Ichac 166.394.344.527 166.394.344.527 31.819.510.662 4.451.155.513 36.270.666.175 134.574.833.865 130.123.678.352 TONG CONG 11.627.987.601.638 11.627.987.601.638 3.387.733.588.682 287.210.617.374 3.674.944.206.056 8.240.254.012.956 7.953.043.396.682
34
TOp doan Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HqP NHAT GICYA NIEN DO (tiep theo) Quj, I nam 2017
18. NGU'ol MUA TRA TIEN TRUtIC NGAN HAN
Thanh toan theo cac hop citing chuyan
SO cu6i ky Dan vi tinh: VND
S6dauky
nhuvng bat d6ng san de ban 52.184.229.724.530 46.746.483.533.640 Thanh town theo cac hop d6ng khac 950.998.490.514 790.797.335.008
TOM Ong kr hopt dOng cung cap dich V(1 nhe hang, khach spn 28.673.118.475 151.314.538.506 TOM ting ter hoot ek,ng cung cap d/ch vu benh Wen 46.049.321.554 51.211.161.868 T*71 Ong tel, cung cap dich vy tu, van guan lk, t6ng that; xdy dung 730.079.153.842 539.215.154.107 TOM (rng ter hopt dOng cung cap djch vu giao duc ve hoot dOng khac 146.196.896.643 49.056.480.527
TONG CQNG 53.135.228.215.044 47.537.280.868.648
Nguol mua tra tian truck 53.135.228.215.044 47.534.886.821.745 Cac ben lien quan tra thin truck 2.394.046.903
19. THUE VA CAC KHOAN PHAI NQP NHA NI IC
Dan vi tInh: VND
S6 cu6i kj, SO dau ky
Thue thu nhap doanh nghiap 688.349.642.357 1.279.432.234.001 Thua gia tri gia tang 227.492.347.643 519.145.453.004 Thue thu nhap ca nhan 48.504.128.656 65.955.384.490 Thue nha dat va tien thus dat 14.714.164.828 5.474.528.647.601 Thue vs cac khoin phai n6p khac 22.642.775.675 27.485.214.645 TONG CQNG 1.001.703.059.159 7.366.546.933.741
20. CHI PHI PHAI TRA NGAN HAN
Dan vi tinh: VND
SO cu6i ky S6dau ky
Chi phi lai vay trich trutec 1.325.387.961.100 1.205.242.481.968 Chi phi xay dixrig trich trutec 6.457.536.110.512 5.825.575.368.830 Chi phi ban hang trich trutec 515.884.498.882 424.588.008.516 Cac khoan chi phi phai tra khic 994.846.855.067 998.856.024.561 TONG CQNG 9.293.655.425.561 8.454.261.883.875 Trong de: Chi phi phai tra flan han cho ben lien quan 27.720.347.604 351.047.955.645 Chi phi phai tra nan hon khdc 9.265.935.077.957 8.103.213.928.230
35
TOp down Vingroup — C6ng ty CP
B09a-CiN/HN
THUYET MINH BAO CAO TAI CHINH HQ'P NHAT GIO'A NIEN DQ (tiep theo)
Quit I nam 2017
21. DOANH THU CHU'A THJ'C HIeN
Doanh thu china thtrc hien bao g6m khoan tien ngt.rol mua tra tien trt.rac lien quan den khoan tier' hqc phi dia Vinschool va djch vu quail ljf cho thus biet thkr.
22. CAC KHOAN PHAI TRA KHAC
22.1 Chc khohn phhi tra nggn hpn khac
Dan vi tInh: VND
S6 cu6i kk
SO du ky
Tien Ong von tir khach hang theo cac hpp &wig cot coc, vay von va Nip ding khac 18.950.477.458.778 16.724.175.440.632 Cac khoan phai tra ngAn hen khac 5.213.640.139.140 3.744.381.415.164
Dat coo ter khach hang thud phai trd trong wing 12 thang tat (Thuyat minh só 22.2) 175.057.633.943 142.961.783.374 Dat coc cho hopt ding dau to 3.975.764.973.218 2.270.266.929.290 Cac khodn thu h0 phhi trd 166.909.980.251 67.703.284.120 Co tau ph& tra 75.905.993.040 385.018.955.101 BHXH, BHYT, BHTN phdi nap 35.830.099.907 16.063.818.195 Ph& tra khach hang do hay hap ding 10.947.051.015 78.482.282.119 Qu2 bdo trl can 10 giCv hO khach hang 521.858.729.869 490.190.298.633 Phai trd khdc 251.365.677.897 293.694.064.332
TONG CQNG 24.164.117.597.918 20.468.556.855.796
Phdi trd nggn hpn khac 24.164.117.597.918 19.763.143.968.574 Phdi trd wan hpn khac cho cac bOn lido quan 705.412.887.222
22.2 Chc khoan phai tra dal hpn khac
Dan vi tinh: VND
SO cutii V SO du kk
Dal hen ' Cac khoan dat CQC Ur khach hang thus 769.963.145.107 747.240.797.624
Trong cf6 cac khoan dat coc ter khach hang thud phai hoan tra trong vOng 12 thang tat (Thuyet minh so 22.1) (175.057.633.943) (142.961.783.374)
594.905.511.164 604.279.014.250 Phai tra dal hen khac 38.771.784.182 35.840.036.692 TONG CQNG 633.677.295.346 640.119.050.942
36
TOp down Vingroup — Cong ty CP THUYET MINH BAO CAO TAI CHiNH HOP NHAT GIO'A MEN DO (tiep theo) QL4 I ram 2017
B09a-DN/HN
23.
23.1
VAY VA Nq
Vay va no, ngan han
so cuOi ky
Don vi tinh: VND
SO cdu
Vay dal han den han tra 873.270.632.184 873.470.632.184 Vay ngen han ngan hang 1.938.885.338.394 743.498.805.225 Trai phieu den Flan tra 3.985.970.833.336 3.973.682.722.225 TONG CONG 6.798.126.803.914 5.590.652.159.634 Trong do: Vay nggn hpn fir cdc ben lien /Ulan
Vay ngan hpn khdc 6.798.126.803.914 5.590.652.159.634
23.2 Vay va no, dal hp Dan vi tInh: VND
Thuyet minh SO cu .& kk SO du kk
Vay dal han 23.2.1 3.557.259.758.475 3.771.606.558.476 Khoin vay chuyen d61 23.2.2 449.616.637.420 449.616.637.420 Trai phi& phat hanh 23.2.3 27.351.792.217.080 23.335.990.548.299 Khodn vay hop v6n 6.624.134.367.219 6.611.612.859.408 TONG CONG 37.982.802.980.193 34.168.826.603.603
23.2.1 Vay dal hpn ngan. hang
Chi bet cac khoan vay dai hen &roc trinh bey nhu, sau:
Ben cho vay Thu)* minh
Ngan hang TMCP Dau tir va Phat trier" Viet (i) Nam
Trong dO: vay dai hpn den hpn ire Ngan hang TMCP C6ng thirang Viet Nam (ii)
Trong do: vay dai han den hen tra Ngan hang TMCP Ngoei thirang Viet Nam (iii)
Trong vay dai hpn den hpn tit
So cuOi ky
218.352.109.983
1.497.650.000.000 (855.800.000.000) 2.714.528.280.676
(17.470.632.184)
Dan vi tinh: VND
S6 dAu ky
218.086.909.983
1.711.600.000.000 (855.800.000.000) 2.715.390.280.676 (17.670.632.183)
TONG CONG 3.557.259.758.475 3.771.606.558.476
37
TOp down Vingroup — C6ng ty CP
THUYeT MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DO (tiep theo) Qui I nam 2017
B09a-DN/HN
23. VAY VA NO (ti6p theo)
23.2 Vay va my dal han (ti6p theo)
23.2.1 Vay ddi han ngan hang Mop theo)
(i) Vay ter Ngan hang TMCP Da u ter VII Ph& trien Vii t Nam - Chi nhanh Quang Trung Chi bet cac khoan vay tar Ngan hang TMCP Diu b.? va Phat then Viet Nam - Chi nhanh Quang Trung nhu' sau:
Hqp (long so Ngay 31 Mang 3 nam 2017 NM, ciao hen Lai suet
VND
01/2015/6110274/HDTD 218.352.109.983
Lai suet huy Ong tint kiam 31 thang 12 nam bang VND k$' hp 12 thang
2024 (tra lei sau) ap dung v&i khach hang ca nhan + 2%
TONG CONG
Trong c7O:
Vay dai han
Vay dai han den hen tr.&
218.352.109.983
218.352.109.983
Vay ter Ngan hang TMCP Cong Chuang ViOt Nam Chi bet cac khan vay tir Ngan hang TMCP C6ng thvang Viet Nam nhv sau:
Hqp dOng s6 Ngay 31 thang 3 nam 2017 Ngay Mr, hen lai suet
VND
01/2014-HDTDDA/NHCT1.0.6-TANLIENPHAT 1.497.650.000.000 Ngay 25 thang 11 nam 2021
Lai suet tiet kiem 12 thang cua Vietinbank + 3,5%
Trong do: vay dai hen dan hen tre (855.800.000.000)
641.850.000.000
38
NMI 31 fining 3 nam 2017 VND
2.013.566.019.851
Ngay dao hen Lai suat
Ngay 7 thang 5 Lai suet bet kiem 12 tang
nam 2020 cue Vietcombank + 3,6%
652.600.000.000 Ngay 21 thang 10 Lai suet fiat Om 12 thang + nam 2025 3%
(11.000.000.000)
48.362.260.825
(6.470.632.184)
01/2015/HDTD/HAN.VCB - TANCANG thang 2 nam 2015
Trong do: vay dai lion den hpn he
Hipp deng stS
01/2015/HDTDNCB.BD - VPLHL thang 10 nam 2015
Trong cf6: vay dai hem den hpn Ira
Khac
Trong d6: vay dai han don hen tre
Ngay 17 thang 7 flan, 2025 7%
Tip doan Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHI NH HOP NHAT GIO'A NIEN DO (tiep theo) Qu9 I nam 2017
23. VAY VA NQ' (tiep theo)
23.2 Vay va n9, dal hen (tiep theo)
23.2.1 Vay dai h9n ngan hang (ti4p theo)
Vay ter Ngan hang TMCP Ngopi thuang WO Nam
Chi tiet cac khoin vay tO, .Ngan hang TMCP Ngoai tinning Viet Nam nhu, sau:
TONG GONG 2.697.057.648.492
Trong d6:
Vay dai hpn 2.714.528.280.676
Vay dai han den hpn tre (17.470.632.184)
23.2.2 Khoan vay chuyen d61 voi Credit Suisse va Warburg Pincus
Day la cac khoan vay tip Credit Suisse va Warburg Pincus theo cac Th6a thuan vay chuyen dei giCra Cong ty Vincom Retail, cong ty con v61 hai d8i tac nay k9 trong ;lam 2013 va 2014 vai gia trj len IUTft la 15 trieu d6 la. M9 va 5 trieu do la M9, Wang dvang vai 376.600.000.000 VND va 53.800.000.000 VND (chu,a tr6, chi phi di vay phat sinh). Cac khoan vay chuyen d61 nay chju lai suet 8,75%/nam va co the chuyen mOt phen hoac toan bt) sang c6 phen u,u dai c6a C6ng ty Vincom Retail sau 3 thang bet deu ke tir thoi diem s6m han giCra (i) ngay hoar' tet cutii ding dia giao djch phat hanh cd phen u'u dai bed Cong ty Vincom Retail cho Credit Suisse IA Warburg Pincus; va (ii) ngay 31 thang 3 nam 2014. Den ngay 31 thang 3 nam 2017, khoan vay nay chu,a dirqc chuyen thanh c6 phen Lru dai cua Cong ty Vincom Retail.
39
Tip doan Vingroup —Cong ty CP THUYET MINH BAO CAO TAI CHINH HqP NHAT GOA NIEN DO theo) Qui I nam 2017
23. VAY VA NQ' (tiep theo)
23.2 Vay va n9, dal han theo)
23.2.3 Trai phau phat hanh
S6 cu61 irk Ngan hang tu' vgn phat hanh Ky hp,
(VND) Ngan hang TMCP CEng 5.780.830.833.331 3 nam thtrang Viet Nam
Ngan hang TMCP Dau tu' va 991.851.107.731 5 nam Phat then Viet Nam
Lai suet
Lai suet huy Ong that kiem trung binh k9 hon 12
thang tra sau bang VND (+) biers dO ter 3%/nam
Lai suit huy dOng tiet kiem trung binh k9 han 12
thang tra sau bang VND (+) Wen dO 5,5%/nam
Ngan hang TMCP K9 thtrang Viet Nam
19.616.053.828.700 Ter 2 den 5 nam Lai suet huy dt)ng tint kiim trung binh k9 han 6 thang tra sau bang VND
(+) Wen dO 4%/nam Trong do: Trai phieu den /gm tra (3.985.970.833.337)
Ngan hang TMCP Ngooi thu,ang Viet Nam
4.200.729.780.655 TO, 2 den 10 nam Lai suet huy Ong tat kiem trung binh k9 han 12
thang tra sau bang VND (+) Wen d8 4% den
5%/nam Ngan hang TMCP Viet Nam Thinh Wong
748.297.500.000 3 nam lai suet nam dau 10%, cac nam sau dieu chinh bang binh quan lai huy dOng 12 thang cCia ca
nhan+ bien dO 3% 27.351.792.217.080
Trong do: Trai phieu 31.337.763.050.417 Trai phieu den hgn tra (3.985.970.833.337)
Trong ky, mOt cong ty con CIA phat hanh trai phi& trj gia 3.000 ti VND du,qc tu' yen phat hanh bbi Ngan hang TMCP Cong thu'ang Viet Nam se dao han vao thang 3 nam 2022, chju Iai suet 8,1%/nam, va duvc bao dam btlei mOt s6 trung tam thtrang mai cOa Tap doan.
C8ng ty da phat hanh trai phieu trj gia 1.000 t9 VND dtrqc tu, van phat hanh bbi Ngan hang TMCP Icy thuang Viet Nam, sa dao hon vao thang 3 nam 2019, chit) !al suet 10.5% va kh8ng cO tai san dam
24. CAC KHOAN DV PHONG PHAI TRA
Cac khan du, phong phai tra ngan hon tai ngay 31 thang 3 nam 2017 chit yeu bao gdm cac khan du, phong chi phi bao Kinh co the phat sinh lien quan den cac can ht) va biet thy, dia Tap doan du,qc ban ra trong nhirng nam qua.
40
TOp loan Vingroup — COng ty CP
BO9a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GIIPA NIEN DQ (tiep theo) Qui, I nom 2017
25. VON CHID SO HOU
Tinh hinh tang giam nguan v6n chi, so, hOu
V6n c6 phan Ca phat hanh
Cho gial do?n tai chInh 3 thang k4t Mac ngdy 31 thang 3 nam 2016
Thing dv v6n c6 phan
C6 phi4u quY Cu? khac thu6c von chei sr) hOu
Lqi nhu5n chva phan ph6i sau thu4
Lqi ich cua c6 clang khang ki4m soot
Dan vi ttnh: VND
T6ng cOng
S6 dOu ky 18.681.880.870.000 5.798.727.464.308 (2.974.924.074.484) 27.845.114.930 1.571.190.449.441 14.481.189.951.636 37.585.909.775.831 - Lqi nhuan trong kY 778.650.899.732 510.824.879.344 1.289.475.779.076
Chuyen d6i trai phieu 716.667.640.000 1.485.854.312.538 2.202.521.952.538 Gop von tir c6 Clang khang kiem soot 446.280.000.000 446.280.000.000
- Mua cong ty con men (13.145.284.669) (13.145.284.669) Mua them mOt phan IM ich trong o5ng ty con (319.675.660.005) 241.832.566.005 (77.843.094.000) Chuyen nhuvng mist phen Iqi ich trong cOng ty con khong met kiem soot 21.088.438.830 117.626.094.036 (167.513.631.925) (28.799.099.059) Choy& nhvong cong ty con C8 tiro chin cho co tiong khong kiem soot (425.116.440.184) (425.116.440.184)
StS Cubi loj 19.398.548.510.000 7.305.670.215.676 (2.974.924.074.484) 27.845.114.930 2.147.791.783.204 15.074.352.040.207 40.979.283.589.533
Cho glal do?n tat chInh 3 thong k4t ngay 31 Mang 3 nam 2017 SO deo I1/41 26.377.079.540.000 2.504.959.737.448 (2.974.924.074.484) 32.845.114.930 942.345.253.453 18.384.089.333.236 45.266.394.904.583 - Lqi nhuen trong kY 914.859.174.406 (321.854.992.016) 593.004.182.390
Mua them co phen tai cang ty con hien hCru (1.484.981.727.456) (1.216.893.272.544) (2.701.875.000.000) Ban c6 phan tai cty con thong din den mat guy& kiem soot (73.458.446.364) 73.458.446.364
S6 «Ai ky 26.377.079.540.000 2.504.959.737.448 (2.974.924.074.484) 32.845.114.930 298.764.254.039 16.918.799.515.040 43.157.524.086.973
41
Tap doan Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH FIC,ID NHAT GIO'A NIEN DO (tiep theo)
04 I nam 2017
26. DOANH THU 26.1 Doanh thu ban hang va cung cgp dich vy
Quj I nam 2017 Dan vi tfnh: VND Quk I nlim 2016
T6ng doanh'thu 15.850.567.158.886 14.739.597.318.159
Trong do: Doanh thu chuyan nhucrng bat dung san 10.487.672.156.099 10.388.725.427.771 Doanh thu cho thug bat Ong san du tu, vet cung cap cac djch vu lien quan 1.054.524.359.145 816.120.451.503 Doanh thu cung cap djch vu khach son, du Ijch, vui chai giai trf va cac djch vu liOn quan 1.227.601.628.127 1.001.543.075.730 Doanh thu cung cap djch vu blinh vin va cac djch vu lion quan 317.711.875.477 220.496.531.562 Doanh thu ban hang toi siOu thf, dra hang tin Ich ve cac cepa hang ban la khac 2.426.091.377.959 1.894.787.776.059 Doanh thu cung cap djch vu giao duc va cac djch vu !On quan 231.096.225.812 173.073.968.945 Doanh thu khac 105.869.536.267 244.850.086.589 Cac khoan Om trip doanh thu (59.224.076.144) (2.741.547.460) Doanh thu than 15.791.343.082.742 14.736.855.770.699
Trong clO:
Doanh thu chuyen nhugng bat dung san 10.487.672.156.099 10.388.725.427.771 Doanh thu cho thug bat Ong san Cfau tu, va cung cap cac djch 1/1,1 lien quan 1.054.524.359.145 816.120.451.503 Doanh thu cung cap djch V(1 khach son, du lich, vui chai giai trl va cac djch vu lien quan 1.227.601.628.127 1.001.543.075.730 Doanh thu cung cap djch vu blinh vin va cac djch vu lien quan 317.711.875.477 220.496.531.562 Doanh thu ban hang to! siau thj, dra hang tin Ich va cac c&a hang ban la khac 2.366.867.301.815 1.892.046.228.599 Doanh thu cung cap djch vu giao duc ve cac djch V(.1 lien quan 231.096.225.812 173.073.968.945 Doanh thu khac 105.869.536.267 244.850.086.589
42
Tip doan Vingroup — C6ng ty CP
BO9a-DN/HN
THUYET MINH BAO CAO TAI CHfNH HOP NHAT GIO'A NIEN DQ (thip theo)
Qui, I nam 2017
26. DOANH THU (ti6p theo)
26.2 Doanh thu hoot dOng tai chinh
Quj I nam 2017 Dan vi tinh: VND Quj I nam 2016
Lai ten girl 4 cho vay 280.315.556.251 317.925.965.118 Lai chenh leCh ty gia 1.178.128.907 223.749.270.817 Thu nhdp tir host dOng dau tu' 89.238.370.935 3.490.271.420
Thu nhdp tai chinh khac 9.210.027.449 3.473.485.090
TONG CQNG 379.942.083.542 548.638.992.445
27. GIA VON HANG BAN VA CUNG CAP DICH vy
Quj I nam 2017 Dan vi tinh: VND Qui I nam 2016
Gia von bat Ong sin chuyen ninrcmg 5.866.158.223.017 6.416.819.134.528 Chi phi cho thus bat dOng san dau tu' va cung cap cac djch vy lien quan 505.681.842.220 397.484.772.314 Gia von cung cap djch vy khach san, du lich, vui chai gidi tri va cac djch vy lien quan 1.097.763.377.481 1.056.748.063.654 Gia von cung cap djch vy bOnh vier, va cac djch vy lien quan 276.193.909.057 161.530.608.428 Gia von hang ban tai sieu thj, cira hang ten Ich va cac cira hang ban le khac 2.209.422.205.697 1.603.110.259.327 Gia von cung cap djch vy giao dyc va cac djch vu lien quan 165.185.942.377 109.466.917.296 Gia von khac 98.013.153.755 213.197.109.135 TONG CQNG 10.218.418.653.604 9.958.356.864.682
43
Tip doan Vingroup — Cong ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HQ'P NHAT NIEN DO (tiep theo) QuY I nam 2017
28. CHI PHI TAI OHINH
Quk I nam 2017 Dan vi tlnh: VND Qu" I nam 2016
Chi phi lai vay 1.439.445.038.611 740.132.988.553 L6 chenh lach ty gia 3.503.515.880 2.415.433.423 Phan b6 chi phi phat hanh trai phi& 66.585.823.905 35.478.582.232 Dv phoong/(hoan nhap) giam gia cac khan du tu' (38.908.909.545) 87.167.222.734 Chi phi tai chinh khac 6.573.747.424 21.391.517.033 TONG CONG 1.477.199.216.275 886.585.743.975
29. THU NHAP VA CHI PHI KHAC
Quk I nam 2017 Dan vi tlnh: VND Quj I nam 2016
Thu nh4p khac 69.536.902.830 55.929.917.069 Thu nhap tip thanh Iy tai san ctS djnh 12.411.977.802 2.387.494.158 Thu nhap tir phat hop d6ng va thu nhap khac 38.494.595.594 41.849.550.492 Thu nhap khac 18.630.329.434 11.692.872.419
Chi phi khac 35.027.073.924 171.331.231.935 L8 tir thanh ly tai san c6 dinh 18.026.024.349 20.709.493.576 Chi phi phat hop d6ng va phat khic 7.910.817.966 148.478.767.047 Chi phi khac 9.090.231.609 2.142.971.312 GIA TRI THUAN 34.509.828.906 (115.401.314.866)
30. THUE THU NHAP DOANH NGH1$13
Dan vi tlnh: VND Quk I nam 2017 Quk I am 2016
Chi phi thus TNDN hiOn hanh 659.523.781.938 894.501.586.753 (Chi OW Thu nhap thus TNDN han Iai (8.715.416.276) (18.747.475.719) TONG CONG 650.808.365.662 875.754.111.034
44
Tap doan Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HqP NHAT GIU'A NIEN DO (tap theo) Qt4 I nam 2017
31. NGHIEP vy vol cAc BEN LIEN QUAN
Ban lion quan Ad61 quan 110 NOi dung nghiOp vu
s6 thin VND
Cong ty C6 phan Tap doan Dau tu' Viet Nam Clung chi) s6 hCru Phi djch vy bdo va phdi thu (4.801.300.645)
Phi dich vy bdo va da thu 6.502.144.000 Chi phi thus van phong va an ca phai tra 8.421.317.273 Chi phi thus van phong va an ca da tra (10.284.249.000) Lai phdi tra hqp d8ng HTDT 13.734.626.796
Qug Thian Tam
Cung chi) s6 hCru Chi phi tai trq
420.000.000.000 Chi phi kham chCra benh phai thu
(2.790.331.613)
Chi phi kham chCra benh da thu
2.790.331.613 Cong ty c6 phan tap doan kg nghe g6 Dau tu, khdc Chi phi vat tu, phai tra Trubng Thanh ngay Chi phi vat tu' da tra
31/3/2017) Phi cung cap hang hoa va djch Lai vay phai thu
Cac (lieu kiOn va diet, khoan cua cac giao djch v&i cac bon lion quan:
Trong kg, Tap doan cung cap va sir dyng dich vu tir cac ben lien quan theo mirc gia ten thi trtrtmg.
Trong kg, Tap doin khong trich lap dy, phong phdi thu kh6 d6i cho cac khan phdi thu tir cac ben lien quan (ngay 31 thang 12 nam 2016: khong). Vic danh gia nay dtrqc thy'c hien hang th8ng qua viec xem xet kha nang tai chinh va thi trutmg hoot Ong cua cac ben lien quan.
Cac khoan phai thu va phai tra vtri cac ben lien quan tai ngay 31 thang 3 nam 2017 nhu, sau:
Ben lion quan fry& quan hO NOi dung nghiOp vy
Phai thu ngin han cua khach hang (ThuyAt minh s6 6) Phai thu cung cap hang
so thin VND
Quy Thian Tam Ciing sti hCru hoa dich vu 5.825.498.008 5.825.498.008
Phai tra ngu'&i ban Cong ty C8 phan Tap doan Dau tu' Viat Nam Cimg se. hCru Phdi tra cung cap dich vu 1.180.380.200
1.180.380.200 Phil tra khic
Quji Thian Tam Cung chi) se, hCru Chi phi tai trq phai tra 27.720.347.604 27.720.347.604
37.903.938.139 (11.200.000.000) (1.727.459.455)
(30.342.891.665)
45
TOp doan Vingroup — Gong ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH FICJP NHAT GIU'A NIEN DO (bap theo) Qui I nam 2017
32. CAC CAM KET VA CAC KHOAN Nc/ TIEM TANG
Cac cam kilt lien quan den cac hopt Ong diu tu, xay dvng
Tip doan da ki kat m6t s6 hqp d8ng lien quan den viec then khai cac du, an bat Ong san dm Tip doan. T6ng s6 von cam kat theo nhCrng hqp dong nay WI ngay ngay 31 thang 3 nam 2017 Lift tinh la 30.963 ti VND, trong d6 cam kat tra tin sir dung at lb 786 ti VND.
Cac cam ket lien quan den cac hop ang thus hoot tiling ma TO doin la ban cho thu6
Tip clan, la ben cho thus, cho thus van phong, quay hang va khOng gian da ch6,c rang theo thoi thuin cho thus. S6 tien thug tOi thieu theo cac thoa thuin nay vtio ngay 31 thang 3 nam 2017 nhu, sau:
Don VI tlnh: VND
Ngay 31 thang 3
Ngay 31 tilting 12
nam 2017
nam 2016
Den 1 nam 2.273.975.131.237 2.173.406.499.123
Tren 1 den 5 nam 4.231.024.176.420 4.182.661.576.564
Tren 5 nam 3.343.768.167.885 3.328.399.202.222
TONG CONG 9.848.767.475.542 9.684.467.277.909
Theo cac Hqp d6ng hqp tac kinh doanh ky trong thang 2 nam 2012 giCra cac cong ty trong Tap (loan va CEng ty CO phan Dau tu' Thien Huang ("COng ty Thien Huang") ye vitsc khai thac cau phan trutmg hoc thuOc Du, an khu do thi Vinhomes Riverside va Du, an Vinhomes Royal City, Tip elan se dvqc nhin phan chia doanh thu cua CEng ty Thien Kiang duvc tinh bang 15% doanh thu va c6 the dieu chinh theo th6a thuin. Thol han thkrc hien cac Hoy d6ng Hqp tac kinh doanh nay la ter thang 2 nam 2012 den het thang 8 nam 2043.
Cac cam kittlitin quan den cac h97 &mg thus?* hoot (ging ma TO doan la ban di thug
TO (loan, la ben di thud, CIA ki ket mOt s6 hqp d6ng thus host Ong v&i s6 tien thus t6i thieu theo cac thOa thuin nay vao ngay 31 thang 3 nam 2017 nhu, sau:
Dan V/ tinh: VND
Ng* 31 thang 3 NM, 31 fining 12
nam 2017 nam 2016
Den 1 nam 539.291.288.072 513.275.413.859 Tren 1 den 5 nam 1.677.039.198.120 1.629.402.985.098 Tr& 5 nam 5.405.780.374.843 5.387.453.710.610 TONG CQNG 7.622.110.861.035 7.530.132.109.567
Theo hop dong kinh to ky trong thang 5 nam 2015 giCra CEng ty An Phong va mOt d6i tic doanh nghifsp ye viec hqp tac xay dung va khai thac du, an TTTM Dong Tan, di tac doanh nghiep nay se nhan dvqc phan tien thug dieu chinh theo th6a thuin. Th61 han tht,rc hien hqp d6ng nay la 35 nam ke ter ngay cong trinh hoan thanh va guy& Wan, hai ben ki hqp d6ng thus/cho thus.
46
TOp doan Vingroup — Cong ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HQ? NHAT GICTA NIEN EX) theo) Qu9 I nam 2017
32. CAC CAM KET VA CAC KHOAN Nq TIEM TANG (ti4p theo)
Cac cam ket khfic Cam kit lien quan don dv an at dung san tel s6 233 vie 2238 Nguyin Trai, Thanh Xuan, HO NO Theo th6a thuen hqp tic ky ngay 20 thang 4 nam 2015 giCra Cong ty Xavinco va meg dbi tic doanh nghiep ye viec phat then mOt dv an bet Ong san, C8ng ty C6 phan Xavinco dong 9 h6 trcy ngu6n v6n cho dbi tic doanh nghiep thvc hien viec di &el v61 s6 tien la 71 ty VND cOng nhu' d6ng 9 cho dbi tic doanh nghiep do vay de Op von vac) CEng ty Xalivico v6i s6 tien IA 130 ty VND. Tai ngay 31 thing 03 nam 2017, khoan cam ket con Iii trong thOa thuen la 130 ti VND.
Cam ket theo hop ding mua ban c6 pan oda Cong ty Trion lam Viet Nam
Theo hqp d6ng mua ban c.6 Ohan nha du tu' chitin krqc kjr giCra CEng ty va CEng ty TNHH MTV Trung tam H6i chq Trien lam Viet Nam ngby 13 thang 3 nam 2015, Cong ty cam ket huy d6ng 100% v6n de thi,rc hien du, an Trung tam H6i chq Trien lam Qu6c Gia theo dung quy hoach dfi phe duyet. Chem nhat 3 nam ke tir khi COng ty Trien lam Viet Nam nhen duqc met bang, giai doan 1 dm cua Khu H61 chq Trien lam Qu6c Gia phai dvqc hoar' thanh trir truteng hop chem tre phat sinh do nguyen nhan khach quan.
Cam ket theo hop Tong xay dvng Cong trinh Cang hanh kWh Quoc to PhO (Mc, tinh Klan Giang theo hInh thirc BOT
Theo Quyet djnh cua Uy ban Nhan dan tinh Kien Giang ye viec phe duyet ket qua chi djnh nha dau tu, thr,rc hien Dy, On ding trinh Cang hanh khich Qu6c t6 Phu Qu6c ngay 3 thang 4 nam 2015, Cong ty Du Ijch PhO Qu6c duvc chi djnh la nha dau tv &red hinh thirc Hqp ang BOT cua dv in nay. T6ng v6n dau tu, dt,r On de nghj chi djnh cho nha dau tu, la 493 ty VND. Sau khi du, On hoar' thanh dva vac) khai thac, nha dau tv thvc hien cong tic quail kinh doanh va chuyen giao cong trinh trong th6i gian di,r kien la 30 nam. Cam ket lien quan d'On hop ding hop tic kinh doanh va dr thug cua Gang ty An Phong
Theo hqp d6ng hqp tic kinh doanh va hqp d6ng thus met s6 trung tam thvang mai giCra C6ng ty An Phong ye cac doi tic doanh nghiep tai Thanh ph6 H6 Chi Minh va D6ng Nai, C8ng ty An Phong cam keit ban giao lei cho ben cho thug hoec ben tham gia hop tic kinh doanh cong trinh kien frac xay dvng va cac trang thiet bj c6 djnh gen lien vol cac ceu trim hien hCru ma kh8ng (Iva ra them bet cir dieu kien nit) sau khi ket thuc thai gian hop d6ng.
Cam kit lien quan don vi0c chuyen nhuqng mOt phan tea nha Vincom Ba Dieu A&B
Vao ngay 31 thang 7 nam 2006, Teo dodn de chuyen nhvong mOt phan tai sin thu0c toa nha Vincom City Towers cho mejt doi tic doanh nghiep. Theo Hqp d6ng chuyen nhvqng neu tren, Tep doan cOng cam kat chuyen giao cac bat d6ng sin dau tv sau cho d6i tic doanh nghiep nay vao ngay 20 thang 7
(i) Quyen s& him % khu vtyc thvang mai (tir tang 1 den tang 6 tea nha Vincom City Towers ("T6a nha") khong bao gem khu le tan va khu thang may tang 1 CO dien tich la 160m2); va (ii) Quyen s& hiru 31,156% tang ham B1, B2 dm toa nha.
Cam kit theo hop ding h6 tro lei suit cho khach mua can h0 tai Dv On Vinhomes Royal City
Cong ty Hoing Gia de k9 kat mOt s6 thOa thuen ba (3) ben vai cac khach hang mua can hi) tai Dv On Vinhomes Royal City va m6t s6 ngan hang cho cac khach mua can hQ nay vay de thanh tan tiCn mua can h0. Theo thOa thuen nay:
(i) Ngan hang se cho khach hang mua can hQ vay de thanh toan tien mua can hQ tai Dv On Vinhomes Royal City; va
(ii) Trong irvong hqp khach hang mua can hQ tai Dv On Vinhomes Royal City vi pham dieu khoin trong hqp &Wig tin dung da kje vai ngan hang, ngan hang CO the yeu cau C8ng ty Hoang gia mua Iii can h0 v61 gid toi thieu bang 80% gia tri khoin tiCn khach hang do thanh toan theo Lien d0 cho C6ng ty Hoing Gia.
47
Tip doan Vingroup — C6ng ty CP
BO9a-DN/HN
THUYET MINH BAO CAO TAI CHINH HqP NHAT GIO'A NIEN DO (tiap theo) Quif I nam 2017
32. CAC CAM KET VA CAC KHOAN NQ' TIEM TANG (Map theo)
Cac cam kilt khic theo)
Cam kit lien quan den churyng trinh djch vy quan ly va cho thug bit thy'
Cong ty Vinpearl PhO Qu6c, Cong ty Vinpearl Nha Trang va Cang ty Vinpearl Da !sling da cung cap cac djch vy quan Iy va cho thug biet thy, cho khach hang mua biat thy'. Theo do, trong yang 10 nam dau tien ka tip ngay biet thy, duvc ban giao, khach hang du,qc dam bao phan thu nhap I&n han giCra:
(I) 8%/ nam den 10%/ nam tinh ten gla trj chuyen nhi.rang cua biat 9111
(ii) 85% ten phan Iqi nhuan thuan hang nam tit viec cho thi!, Iai cac bit thy, nay cho ben tha ba
33. THONG TIN THEO BO PHAN
Da phyc vy myc djch quan Ijr, Tap doan dirqc t6 chin thinh cac phan kinh doanh dira ten loci hinh san pham va djch vy cung cap, va bao g8m cac be phan kinh doanh nhu, sau: • Kinh doanh chuyen nhuvng bat Ong san: bao g6m host Ong chuyen nhuvng cac hang MIX xay citing de ban tai cac dy, an bat Ong san cua Tap doan cling nhu' cac hoot Ong du tv bat Ong san khac; • Kinh doanh cho thud bat clOng san dau tu' va cung cap cac djch vy lien quan: bao g6m cung cap djch vy cho thug van phong, trung tam thu,ang mai va cung cap cac djch vu lien quan tai cac bat Ong san dau tu' ceta Tap doan;
• Kinh doanh djch vy khach san du lich, vui chai gidi trl va cac djch vy lien quan: bao g6m cung cap djch vu nha hang, khach san va cac djch vy lien quan tai cac khdch son va khu nghT direng cCia Tap dodn;
• Kinh doanh djch vu benh vin va cac djch vy lien quan: bao gem cung cap djch vy kham, chCra b6nh va cac djch vu lien quan khac tot ha th6ng banh vin Vinmec;
• *Kinh doanh djch vy gido dyc va cac djch vy lien quan: bao gam cung cap djch vu giao dyc va cac djch vy lien quan tai ha thong Wong hoc Vinshool va VinAcademy cCia Tap doan;
• Kinh doanh djch vy ban le: bao g6m cung cap djch vy bin le, sieu thj;
• Cdc hoot dOng kinh doanh khac: bao gam n8ng nghiap, djch vu bao ve 0 mat s6 djch vu khac.
48
Tap doan Vingroup — C6ng ty CP
B09a-DN/HN
THUYET MINH BAO CAO TAI CHINH HOP NHAT GICI'A Niers! DO (tiep theo) Qui I tidal 2017
33. THONG TIN THEO BO PHAN (tap theo)
Thong tin ve doanh thu, Iqi nhudn va mOt s6 tai sin va cong na, cim 130 phdn theo link vv'c kinh doanh ctia Tap doan tai ngay 31 thang 3 ndm 2017 va cho cho giai doan tai chinh 3 thang ket thitc ngay 31 thang 3 nam 2017 nhtr sau:
Dan vi tinh:VND
Kinh doanh chuyen nhuong bat dung san
Kinh doanh cho thud Kinh doanh dich vu bat dOng sin dau khach son du lick,
ve cac dich vu lien vui choi giai trf va cac
quan dich vu lien quan
Kinh doanh Oct; vy benh vien va cac dich vu lien quan
Kinh doanh filch vy giao dyc va
cac Kinh doanh dich vy Hoot dung kinh doanh
dich vy lido quan ban le Mac Dieu chlnh va looi &Cr Ting cling Doanh thu
Doanh thu cho ben Mir ba 10.487.672.156.099 1.054.524.359.145 1.227.601.628.127 317.711.875.477 231.096.225.812 2.366.867.301.815 105.869.536.267 15.791.343.082.742 Doanh thu gin cac be shin (1) 250.813.205.499 136.577.717.768 4.986.393.369 12.000.912 1.898.898.564.961 877.561.257.516 (3.168.849.140.025) Tang doanh thu thuin 10.487.672.156.099 1.305.337.564.644 1.364.179.345.895 322.698.268.846 231.108.228.724 4.265.765.886.776 983.430.793.783 (3.168.849.140.025) 15.791.343.082.742 Kat qui hold Clang kith doanh Kheu hao TSCD (bao g6m Ipi the Moron° mai) 277.205.804.188 177.440.250.079 389.895.075.676 59.101.430.781 753.524.767 188.584.417.656 9.727.741.773 1.102.708.244.919 Phan dt/VC hying lir Iqi as* ciia cam ty son kit 208.787.108 62.311.260 122.152.593 393.250.960
Thu nhip/(16) tnroc thui than ba phin (2) 3.477.893.056.012 548.253.573.112 (359.964.203.288) (124.024.068.755) 15.035.080.494 (916.712.881.781) 18.949.222.867 (1.415.617.230.629) 1.243.812.548.052
Till sin
Dau cing ty Ilin keit 1.347.767.613.951 47.716A15.984 875.875.477.970 2.271.359.507.905 Chi phi van tang trong kif 1.383.923.452.454 1.426.203.739.448 500.045.076.219 127.937.344.812 80.014.719 296260.233.568 202.790.054.233 3.937.239.915.454
Tang tit sin (3) 105.926.153.193.390 30.744.892.166.225 25.907.875.847.498 4.184.149.511.594 80.354.224.031 5.854.654.865.936 4.567.028.218.536 9.990.604.833.083 187.255.712.880.293 Tang ng phil tri (4) 76.797.143.419.805 2.425.519.456.892 14.190.383.319.037 247.885.941.056 230.072.974.469 2.068.094.031.544 1.999.059.699.207 46.140.229.951.310 144.098.188.793.320
49
Ng8 Nguyet Hang Ngutei lap
Nguyen Thj Thu Hien KC tan Wong
:010A ,
TONG GIAM EXYC
Noa
TOp down Vingroup — COng ty CP
BO9a-DN/Ht
THUYET MINH BAO CAO TAI CHINH HqP NHAT GIU'A NIEN DQ (tiep theo) Quy I nam 2017
33. THONG TIN THEO BO PHAN (tiep theo)
1. Doanh thu nOi be duqc Ioai tru, khi lap bao cao tai chinh hqp nhat. 2. Lqi nhuan cua *rig be phan khong bao gem doanh thu tai chinh, chi phi tai chinh, thu nhap khac, chi phi
khac. 3. Tai san cua tiling be phan khong bao g8m lqi the thircmg mai, tai san thud thu nhap hoan Iai, cac khan
dau tu' ngan han, cac khan cho vay ngin han cac khoan dau ttr dal han khic, cac khoan cho vay dal han, Iai vay phai thu, thug, gia trj gia tang duqc khau trir, thus vg, cac khoan phai thu Nha mac vi nhCrng tai san nay duqc quan IY tap trung.
4. Nq phai tra theo be phan kh6ng bao gem cac khan vay chju Iai dai hen, trai phieu chuyen d6i, thus phai tra Nha, cac khoan vay ngin hen, cac khoan chi phi Iai vay phai tra vg, thug thu nhap hoan Iai phai tra vi nhCrng khoan nq phdi tra nay duqc quan IY tap trung.
Tap down theo d8i ket qui hoot deng met ach Hang bit cho tirng be phan kinh doanh cho myc dich ra guy& djnh phan be nguen Ivrc vg, danh gia ket qua hoot Ong. Ket qua hoot Ong cua tirng bO phan dtrqc danh gia dkra ten Iai 16 0 duqc xac djnh met tech nhat quan vbi Iai le cCia Tap (loan ten bao cao tai chinh hqp nhat giCra nien dO. Tuy nhien, hoot deng tai chinh cua Tap down (bao gem chi phi MI chinh vg, doanh thu tai chinh) duqc theo dal ten ca se, tap trung vg, kh8ng phan be cho tirng ITnh vqc kinh doanh.
Gig, Ap dung cho cac giao djch giCra ac bO phan duqc xic djnh tren ca s& thea thuan hqp d6ng Wang tkr nhu, giao djch vbi ac ben thin ba. Doanh thu, chi phi 0 ket qua kinh doanh cua cac be phan bao g8m cac giao djch giCra cac be phan. Cac giao djch nay duqc Ioai tar khi lap bao cao tai chinh hqp nhat giCra nien de.
34. CAC SI/ KIeN PHAT SINH SAU NGAY KET THUC KY KE TORN
Khang c6 ac stir kien nao khac phat sinh sau ngay ket talc ky kg, town Co inh Wang tong you hoc cd the gay anh hurting tong you den hoot deng dm Tap down vg, ket qua hoot dOng kinh doanh hqp nhat dm Tap down.
NA( 28 tang 04 nam 2017
50
TOp doan Vingroup — Cong ty CP
THUYET MINH BAO CAO TAI CHiNH HQ? NHAT GIO'A NIEN DQ theo)
01.61 I ham 2017
PHI) LUC - ca cAu TO CHU'C TAI NGAY 31 THANG 3 NAM 2017
Tii /0 kr/ lch Tru s& chinh
SO 7 Duttng Bang Lang 1, Khu D8 thi Sinh
100,00% 99,28% thai Vinhomes Riverside, phutyng Viet Hung, quen Long Bien, TP HA Nei 72 Le Thanh Ton va 45A Ly Tu Trong, Phtrtmg Ben Nghe, Q1, TPHCM SO 72A, Nguyen Trai, Phterng Thuung Dinh, Quin Thanh Xuan, TP HA NOi Km1 + 200, Dtrtmg Tren Hung Duo, P. Su6i Hoa, Thanh ph6 Bac Ninh, Tinh Bac Ninh 3 Dtro'ng 3/2, plurtmg 11, Quen 10, Thanh ph6 H8 Chi Minh, Viet Nam 72 Le Thanh ton va 45A Ly Tu Trong, Phtrtmg Ben Nghe, Q1, TPHCM S6 7 Outrng Bing Lang 1, Khu 08 thj Sinh
100,00% 100,00% thai Vinhomes Riverside, phtltmg Viet Hung, quen Long Bien, TP HA Nei S6 7 Otrtrng Bing Lang 1, Khu DO thi Sinh
99,93% thai Vinhomes Riverside, plurtmg Viet Hung, quen Long Bien, TP HA NOi S6 7 Duerng Bing Lang 1, Khu DO thj Sinh
100,00% thai Vinhomes Riverside, phtrtmg Viet Hung, quen Long Bien, TP HA NOi S6 7 Dtrtrng Bing Lang 1, Khu 08 thj Sinh
99,93% thai Vinhomes Riverside, phirtmg Hung, quen Long Bien, TP HA NOl S6 7 Oterng Beng Lang 1, Khu DO thi Sinh
100,00% 100,00% thdi Vinhomes Riverside, phutmg Viet Hung, quen Long Bien, TP HA Nei
97,85% 97,85% S6 72A, Nguyen Trei, Phut:mg Thtrung
Dinh, Quin Thanh XuOn, TP HA Nei
STT Ten cong ty
1 COng ty Co phen Vincom Retail
T910 bi4u auvet
7
8
9
10
11
12
2 Cong ty TNHH Vincom Retail Mien Nam
3 Cong ty TNHH Vincom Retail Mien Bec 100,00%
4 97,83%
5 C8ng ty TNHH Deu hr An Phong 100,00%
6
COng ty C8 phbn Deu hr va Phet than De thj Su6i Hoa
Cong ty TNHH MTV Thtrang moi Dbu to va Phat than Thtri Doi
C6ng ty TNHH Kinh doanh Bet Ong sin Vinhomes 1
C6ng ty TNHH Kinh doanh Bet Deng San 100,00% Vinhomes 2
Cong ty TNHH Quin 19 Xay dung Vincom 100,00% 1
Cong ty TNHH Quin 19 Xay dung Vincom 100,00% 3
Cong ty TNHH Quin 19 Xay dung Vincom 6
Cong ty C6 phhn Diu by va Phtd men Dia 6c Thanh ph6 Holing Gia
100,00%
100,00%
99,28%
99,28%
97,12%
99,28%
100,00%
Hoot Ong chinh
Deu ttr, )(Ay dung va kinh doanh bet deng san
Cho MIA met bang ban le
Cho thug met bing bang
Deu hi, Ay dung ye kinh doanh bet deng sari
Cho thus mAt bang ban le
Diu ttr, xay dung va kinh doanh bet dOng sin
1Gnh doanh bet Ong sin
Kinh doanh bet ',Ong san
Xay dung nha va cac cong tiinh k9 thuAt den dung Hoot deng kien trim va to van k9 thuat Xay dung nha va cac cong trinh k9 thutd den dung Hoot Ong keen tnic va to van k9 thuOt
Hoot deng kien trtic va to van k9 thuOt
Diu by, Ay dung va kinh doanh bet Ong sin
51
STT Ten cOno tv
13
14
15
16
17
18
19
20 74,00%
21 99,00%
22 Cong ty TNHH Metropolis Ha NOi 100,00%
23 C6ng ty C6 phin sach Viet Nam 65,33%
Cong ty TNHH Dau to va Phat hihn 24
100,00% Thanh ph6 Hoang Gia
25 Gang ty c6 phan do thj du lich Can Gib 97,15%
7-9 Id bitiu guvet
98,90%
94,00%
C6ng ty C6 phan Bat dOng san Xavinco 96,44%
Cong ty C6 phan Dau hr Xay dtmg Tan Lien Phat
Cong ty TNHH Xalivico
Cong ty C6 phin Trung tam HOi chry Trien lam Viet Nam Cong ty c6 phan du hr kinh doanh va phat Wen des thj Ng6i Sao Phtrang Nam
Gang ty TNHH kinh doanh thtrang mai djch vu Hoa Mai
Ha NOi
Cong ty C6 phan Dau to va Phat hien De thi Sai Eking
C6ng ty C6 phan Phat Wen De thi Nam
95,00%
74,00%
83,32%
100,00%
Cong ty c6 phhn Phat trihn the thao va giOi tri Me Tri
T4 'loan Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHINH HOP NHAT GOA NIEN DO (tiep theo) Quif I ham 2017
PHy LYC 1 - CO' CAU TO CHU'C TAI NGAY 31 THANG 3 NAM 2017
Ti 14 lot Ich Tru sdr chinh
SO 458 Ph6 Minh Khai, phutmg Vinh Tuy, qu0n Hai Be Tung, TP Ha NOi SO 7 &rang Bang Lang 1, Khu DO thj Sinh thdi Vmhomes Riverside, phutteng Viet Hung, quen Long Bien, TP HA NOi SO 191 Ba Tri0u, phverng Le Dai Hanh, quen Hai BA Tung, Ha NOi S6 72 Le Thanh Ten, phtremg Ban Nghe, quen 1, TP.HCM 233 Nguyen Tr3i, Phtrerng Thtrqng Dinh, Quen Thanh Xuan, TP HA NOi 148 Wong GiOng VO, Phtrang GiOng VO, Quen Ba Dinh, TP Ha NOi S6 72 La Thanh TOn, plurang Ban Nghe, quen 1, TP.HCM
S6 72 La Thanh TOn, phtrerng Ban Nghe, quen 1, thanh ph6 Ha Chi Minh, Viet Nam
S6 7 Dai LO Thang Long, phutmg Ma Tri, Quen Nam Tir Liam, Thhnh ph6 HA NOi
LO dat HH, doing Pham Hung, phtremg Ma Tri, quen Nam Ti., Liam, Ha NOi S6 44 ph6 Trang Tien, Phtremg Trang Tien, Quen Haan ICkam, Thanh ph6 Ha NOi, Viet Nam S6 7 Dtrerng Bing Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phtrang Viet Hung, quen Long Bien, TP Ha NOi S6 72 Le Thanh TOn, phverng Ben Nghe, quen 1, TP. Ha Chi Minh
98,90% .
94,00%
96,42%
94,77%
71,35%
83,32%
99,99%
74,00%
99,93%
54,75%
65,33%
100,00%
92,06%
Hoat Ono chinh
DAu tu, xay dung va kinh doanh bat dOng sin
Diu hr, xay dung va kinh doanh bat dOng sOn
DAu hr, xay dung va kinh doanh bat dOng sin
DAti kr, xay dung va kinh doanh bat dOng sin
Dau tkr, xay dung va kinh doanh bat Ong sin
Dau tkr, xay dung 0 kinh doanh bat dOng sin
DAu ttr, xay dung va kinh doanh bat dOng sin
DAu tkr, xay dung 0 kinh doanh bat dOng sOn
eau kr, xay dung 0 kinh doanh bat dOng sin
DAu hr, xay dung va kinh doanh bat dOng sin
Xuat bin sach
Kinh doanh bat dOng sin
Deu ttr, xay dung va kinh doanh bat dOng sin
52
STT Ten cam tv
26 Cong ty c8 phin dau tvdiet' vu Thtrang Mai thanh phi H6 Chi Minh
Cong ty TNHH phat triin cong vian trung tam
T914 bi4u auve't
63,15%
100,00% 27
28 Cong ty CP Diu tu' & Phat then Sinh Thai 100,00%
29 85,00%
98,00%
COng ty CP tv diu by Viet 31
50,00% Nam
32 63,00%
33 Cong ty C6 phan Vinpearl 98,92%
34 Cong ty CP Diu Tv Thvang mai Vinpearl 100,00%
35 Gong ty TNHH Quin 19 Vinpearl 100,00%
C6ng Ty TNHH eau Ti. VA Phit Trian E:06 Thj Gia Lim
30 COng ty TNHH Kinh doanh Bit dOng sin PhO Gia
C6ng ty C6 bilk Dau hr Kinh doanh Bit dOng sin Thing Long
36
37
38 Cong ty TNHH eau hr Cam Ranh
90,00%
70,00%
90,00%
COng ty TNHH Bit dung sin Tay Ting Long Cong ty TNHH Khach san vi Du Itch Tay H6 View
Tap down Vingroup —Cong ty CP
THUYET MINH BAO CAO TAI CHINH HQ'P NHAT GIO'A NIEN DO (tiep theo) Qu9 I nam 2017
pHu LUC 1- ca CAU TO CHU'C TAI NGAY 31 THANG 3 NAM 2017
Ti% le !of Ich Tru so. chlnh
63,15% 72 La Thanh Ton - Phutmg Bin Nghe - Quan 1 - TP H6 Chi Minh P900, Tang 9, T6a nhAIPH, S6 241 XuAn
94,00% ThOy - PhvOrng Dich Wing Heu - Quin Cau Guy - HA NOi S6 191, ph6 BA Trieu, Phveng La Dai
98,67% Hanh, Quin Hai BA Tnxng, Thanh phi HA Nei, Viet Nam SO 7 dutmg Bang Ling 1, Khu d6 thj sinh
83,87% thdi Vinhomes Rivers - Phutrng Viet Hung - Quen Long Bien - HA NOi
96,70% 63 phi Hang GA - PhLr6mg Hang 136 - Quen Holm !Gam - HA NO1 Si 191, ph6 BA Trieu, Phutmg Le Doi
49,33% Hinh, Quan Hai BA Tnrng, Thanh phi HA Nei, Viet Nam
63,00% 13 Hai BA Tnzng,Phutrng Tring Tien, Q. Hoin Kim, TP HA NO1 DAo Hon Tre, phutrng Vinh Nguyen, TP. Nha Trang, tinh Khanh Hitia S6 7 Dutmg Bang Lang 1, Khu D6 thj Sinh
97,17% thii Vinhomes Riverside, phiytmg Viet Hung, quen Long Bien, TP HA NOi Si 7 Diyeeng Bing Lang 1, Khu DO thj Sinh
96,12% thii Vinhomes Riverside, phutrng Viet Hung, quen Long Bien, TP HA NOi S6 72 Le Minh Tan, phverng Ben Nghe, quen 1, TP.HCM 58 dterng Tay H6, phtrting Quing An, quen Thy Hi, Tp. HA NOi 16 Mac Dinh Chi, Phveyng Photrc Tien, Nha Trang, Khanh Hitia
Float Ono chlnh
Diu tu', xay dung vi kinh doanh bit Ong sin
Diu by, Ay dung vi kinh doanh bit dOng sin
Diu tv, Ay dung va kinh doanh bit deng sin
Diu tv, xiy dung vi kinh doanh bit dOng sin
Diu by, xey dung vi kinh doanh bit dOng sin
Diu by, xey dung va kinh doanh djch vu nha hang, khich san
Diu tv, xiy dung vi kinh doanh bit Ong sin
Cung cap djch vu by yin quin 19, mai gioi, dau gii bit Ong sin, quing bi tour du Ijch, djch vu kru tru ngan ngity
Diu tv, xiy dung vi kinh doanh bit dOng sin
Diu tv, xey dung vi kinh doanh djch vu nha hang, khach san Diu by, xey dung vi kinh doanh dich vu nha hang, khach san
96,12%
87,69%
67,28%
86,51%
Diu by, xay cli,rng va kinh doanh bit dOng sin
'Diu tv, xay dung vi kinh doanh bit dOng sin
53
41 Cong ty CO Phan Vinpearlland 100,00%
C8ng ty TNHH DAu hr Kinh doanh Thureng mai BFF C.Ong ty CO phAn Djch Vu Thvang Mai T6ng Hpp Vincommerce
Cong ty TNHH Kinh doanh Thucmg mai va Dich vy VinDS
Cong ty CO phan BOnh vien Da khoa Quec t6 Vinmec
100,00%
COng ty TNHH Djch vu Bdo ve Vincom 100,00%
100,00%
89,02%
42
43
44
45
46
47
48
49
50
Cong ty TNHH MTV Vinschool
Cong ty TNHH GiOo duc va Da° tao VinAcademy
86,96%
56,44%
99,00%
100,00%
100,00%
Cong ty TNHH Dau hr San xuAt Phat then NOng nghiep Vineco
Cong ty TNHH DAu hr San xuAt Phat trien Nang nghiep Vineco-Tam Deo
STT Ten cling ty
39 C6ng ty CO phen Du lich Hon WA
40
Ty le biou auve(
83,63%
90,00% Cong ty TNHH Deu hr va Phdt hien H6n Tre
TOp down Vingroup — C6ng ty CP
THUYET MINH BAO CAO TAI CHINH FIQ'P NHAT GIU'A NIEN DO (deo theo) Qui, I nam 2017
PHI) LUC 1— ca CAU TO cHirc TAI NGAY 31 THANG 3 NAM 2017
71% Id la/ ich Tru ser chlnh
flan Hon Tre, phutmg Vinh Nguyen, TP Nha Trang, tinh Khanh H6a SO 42/2 DOng Nai, Phverng Phutec Hai, Thanh phO Nha Trang, Khanh H6a Dan Hon Tre, Phtrerng Vinh Nguyen,
98,86% Thanh phO Nha Trang, Tinh Khdnh Hoa, Viet Nam S6 72 10 Thanh TOn, phtrang B4n Nghe, quen 1, TP.HCM S6 72 LO Thanh TOn, phutmg I36n Nghe, quen 1, TP.HCM S6 7 &rang Bing Lang 1, Khu DO thi Sinh
98,91% thai Vinhomes Riverside, phutmg Viet Hung, quen Long Bien, TP HA Nei S6 458, Ph6 Minh Khai, Plurang Vinh Tuy, Quen hai Be Tnyng, TP HA Nei S6 7 Outing Bing Lang 1, Khu Do thj Sinh
100,00% th4i Vinhomes Riverside, phutmg Viet Hung, quen Long Bien, TP HA NOI SO 7 Strang Bing Lang 1, Khu DO thj Sinh
99,93% thai Vinhomes Riverside, phutmg Viet Hung, quen Long Bien, TP HA NOI S6 7 &rang Bing Lang 1, Khu DO thj Sinh
100,00% thai Vinhomes Riverside, phutmg Viet Hung, quen Long Bien, TP Ha Nei S6 7 Wang Bing Lang 1, Khu DO thi Sinh
99,67% thai Vinhomes Riverside, phuting Viet Hung, quen Long Bien, TP HA Nei ThOn Ca Quan, TT Gia Khanh, huyen Binh Xuyen, Tinh VInh PhOc, Viet Nam
Hoat dens chinh
Dhu tv , )(ay dung va kinh doanh djch vu nha heng, Mach san flau ttr, xay dung va kinh doanh dich vu nha
hang, khach san
Cung cep dich vu cong vien vui cho'i va cong vien theo chu de
Ban le trong cac c.Cra hang chuyen doanh
Ban le trong cac dra hang chuyen doanh
Ban le tai cac trung tam thuvng mai hoOc dra hang tiOn Ich
Cung cep cac dich vy benh vien
Cung cap djch vu giao duc
Cung cep dich vu giao duc
Kinh doanh djch vu tido vO
San xuAt va kinh doanh cac sin phAm nOng nghiep
San xuAt va kinh doanh cSc sin phArn nong nghiep
80,39%
86,51%
86,94%
54,75%
99,50%
88,73%
54
STT Ten cOng ty
51 VinEco C6ng ty TNHH Nong nghiOp DOng Nai -
TOp down Vingroup — Cling ty CP
THUYET MINH BAO CAO TAI CHiNH HOP NHAT GOA NIEN DO (tiep theo) Quif I ham 2017
PHI) LIJC1,-- CO' CAU TO CHOC TAI NGAY 31 THANG 3 NAM 2017
Km13, QuOc LO 51, Sp Long Khanh 3, Xa Tam Phutrc, Thanh Ph6 Bien Hoa, Tinh Wing Nai. 38 Pham Van C6i, Xa Pham Van COL Huyen CO Chi, TPHCM Thin Dung KSi, xa Da Chais, HuySn Lac Wang, Tinh Lam DOng, Viet Nam
C6ng ty TNHH N6ng Nghiep.VINECO SAGRI Cong ty CO phSn Du lich va thOy san Van Phat
Tv le biou duvet
77,50%
64,00%
90,00%
N le lot lch Tru so. chlnh
77,24%
63,79%
89,70%
Hoat clOno chitin
S5n )cuAt va kinh doanh cac san phArn nong nghiep
San xuat va kinh doanh cac san phSm nong nghiep Ban bu6n Mien lieu ran, long, khi va cac san phArn lien quan
52
53
55
T'Op doan Vingroup — Cong ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GOA NIEN DO (tiep theo)
PHI) LVC 2 — GIAI TRINH BIEN BONG KET QUA KINH DOANH SO Vol KY TRU'OC
<Theo thong hp 155/2015/TT-BTC ngdy 6/10/2015>
PL CHI TIED Quir I nem 2017 Qu9 I nam 2016 Chenh lech %
Dan w tinh: VND Cho giai doOn tai chinh 3 thang k6t thac ngity 31
thing 3 nam 2017
01 Ting doanh thu 15.850.567.158.886 14.739.597.318.159 1.110.969.840.727 7,54% 15.850.567.158.886 02 Cac khan gam trip 59.224.076.144 2.741.547.460 56.482.528.684 2060,24% 59.224.076.144 10 Doanh thu thuan 15.791.343.082.742 14.736.855.770.699 1.054.487.312.043 7,16% 15.791.343.082.742
11 Gid von hang ban 10.218.418.653.604 9.958.356.864.682 260.061.788.922 2,61% 10.218.418.653.604 20 Lai nhudn gip 5.572.924.429.138 4.778.498.906.017 794.425.523.121 16,63% 5.572.924.429.138
21 Doanh thu tai chinh 379.942.083.542 548.638.992.445 (168.696.908.903) -30,75% 379.942.083.542 22 Chi phi tai chinh 1.477.199.216.275 886.585.743.975 590.613.472.300 66,62% 1.477.199.216.275 23 - Trong do: Chi phi lei vay 1.506.030.862.516 740.132.988.553 765.897.873.963 103,48% 1.506.030.862.516 24 Phan law(l6) trong ding ty lien kit 393.250.960 8.945.939.822 (8.552.688.862) -95,60% 393.250.960 25 Chi phi bdn hang 2.040.802.028.369 1.055.620.054.983 985.181.973.386 93,33% 2.040.802.028.369 26 Chi phi quan 19 doanh nghiep 1.225.955.799.850 1.113.246.834.350 112.708.965.500 10,12% 1.225.955.799.850
30 Lai nhu(in thuin 1.209.302.719.146 2.280.631.204.976 (1.071.328.485.830) -46,98% 1.209.302.719.146
31 Thu nhdp khdc 69.536.902.830 55.929.917.069 13.606.985.761 24,33% 69.536.902.830 32 Chi phi khic 35.027.073.924 171.331.231.935 (136.304.158.011) -79,56% 35.027.073.924
40 Lai nhuan khic 34.509.828.906 (115.401.314.866) 149.911.143.772 -129,90% 34.509.828.906
50 Log nhuan trunk thu6 1.243.812.548.052 2.165.229.890.110 (921.417.342.058) -42,56% 1.243.812.548.052
51 CP thu6 TNDN hien Minh 659.523.781.938 894.501.586.753 (234.977.804.815) -26,27% 659.523.781.938 52 Chi phi/(thu nhdp) thui TNDN hoan lei (8.715.416.276) (18.747.475.719) 10.032.059.443 -53,51% (8.715.416.276)
60 Lai nhu#n sau thu6 593.004.182.390 1.289.475.779.076 (696.471.596.686) -54,01% 593.004.182.390 61 LN sau thu6 cia CD cty Me 914.859.174.406 778.650.899.732 136.208.274.674 17,49% 914.859.174.406 62 LN sau thus ciia CD th.s6 (321.854.992.016) 510.824.879.344 (832.679.871.360) -163,01% (321.854.992.016)
70 Lai ccr ban tren al) phieu 506 398 506
Gal trinh nguyen nhan bi6n dung trong trirtmg hop KQKD giO'a hai ky bao cao bi6n dOng t0.10% bir len - Doanh thu tai chinh giam 31% so vai cOng k9 nam tnr&c la do trong k9 chenh loch t9 gid khong bien ding din din gam thu nhdp tv chenh loch t9 gia. Chi phi tai chinh tang 67% chu you tO' chi phi lei vay cue cac khoan vay phtic vu phdt Wen kinh doanh cea Tdp dotin. - Lai trong cong ty lien kit giam mgnh do hien tai chu you cac C6ng ty nay la cong ty do an, chu'a thirc stir Mn hanh cac hogt ding kinh doanh. - Chi phi ban hang va chi phi quan ly tang chi you do viec phdt triOn he thing sieu thi va cira hang ban Id.
- Thu nhdp va chi phi khdc bien ding the you tir tien phat hop dung, phat khac va cac khoin chi phi khac.
56
Tap loan Vingroup — Gong ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GICYA NIEN DO
PHI) LUC 3: CAC CHI TIEU TAI CHINH CO' BAN
then)
Chi tieu Dan vi tinh Kjc nay Kjc trtpac
Ca chu tai sin Tai san dai hen / Tong tai san % 51,9% 51,5% Tai san ngan hen / T6ng tai san % 48,1% 48,5%
Co, au ngu6n v6n Nq phial tra / T6ng nguon von % 77,0% 74,9% Nq vay / T6ng ngu6n von (*) % 23,9% 22,0% Nq thuhn / T6ng ngu6n von (*) % 14,3% 14,5% Ngu6n von chu so' him / T6ng ngu6n v6n % 23,0% 25,1% Lqi ich cua c6 clang thihu s6 I Ung ngu6n von % 9,0% 10,2%
Kha nang thanh toan Kha nang thanh tan nhanh Ldn 0,38 0,39 Kha nang thanh tan hihn hanh Ldn 0,88 0,90
Ti suit 1g,i nhu.n Lqi nhuhn sau thug / Tong tai san % 0,32% 0,9% Lqi nhuhn sau thug / Doanh thu thuhn % 3,8% 8,8% Lqi nhuhn sau tha / Ngu6n von chi) sa him % 1,4% 3,1%
(*) Nq vay la tan bO nq vay ngAn han va dai hen cua cac ngan hang va t6 ch&c, nq than = nq vay - tier) va tuvng &rang tin - ddu tu, nAm giir den ngay dao hen- cho vay
Ngay 28 thang 04 nam 2017
TONG GIAM D6C
57 aeeng Noa