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BAo cAo rar cniNn oA Drtqc soAr xET
Cho kjt kd ndn ir ngdy 0t/01/2019 itdn ngdy 30/06/2019
C6Nc TY c6 PHAN oAu TIIvA prrAt TRITNogAN HA rANG rHAr siNH or/oxc
MUc ruc----- ooo -----
1, BAO CAO CUAHQTDONGQUANTRI
2. sAo cAo soAr xsr IHONG rrN rx cuilH crUe wreN o0
3. BANG CAN DOI KE TOA}{
4. eAo cAo rEr eua HoAr oONc KrNH DoANH
s. eAo cAo Ltru cHr.rYEN rreN rE
6. BAN THUYET MINH BAO CAO TAI CHINH
Trang
zol-02 I/KI
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09
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cdNc tv cd pnAN oAu rU vA pu,(r rnrfN DV AN n4, rANc ruAr nixH Dr/or{c
BAo cAo cuA Her oONc euAN rRICho k),kd todn ti ngdy 01/01/2019 diin ngdy 30/06/2019
HOi d6nT quan tri C6ng Ty Ca pnin Ddu Tu Vd Phdt tridn Du in He ting Thdi Binh Duong ninh bdy Bdo cdo ndycing voi Bdo cdo tdi chinh dd &ro. c sodt xdt cho kj,kd todn t* ngay 01 thdng 0I ndm 2019 diin ngdy 30 thdng 6 ndm2019.
1. Th6ng tin chung vd C0ng ty:=Thdnh lflp: i
C6ng ty CO phen DAu tu vd Ph6t tritin Dg tnHqtAng Thrii Binh Duong (gqi t6t ld "C0ng ty") dugc thdnh lflp vd ho4t t:clQng theo Gi6y chrmg nh{n ddng ky doanh nghi€p s6 o:ogot+ 496 do Sd K6 ho4ch vd Ddu tu Thanh pn6 ud ctri 'M
Minh c6p nn eAu ngity 27 th6ng 12 nEm2004 vd thay A6i tan tht 20 ngiry 29 th6ng 09 ndm 2016. ilHinh thric sO hftu v5n: COng ty cO phen. 1.,Ho4t itQng kinh doanh cfra Cdng ty: \DAu tu xdy dtmg co sd h4 tAng khu d6n cu, khu cdng nghiep, khu dO thi, quin lf b6t dQng sdn, mua brln v4t liQu xdydung.
TGn ti6ng anh: PACIFIC INFRASTRUCTURE PROJECT DEVELOPMENT AND INVESTMENT CORPORATION
TGn vi6t tit: ppt CoRp
Mf, chfng khoin: PPI (HNX).
Trg sO chinh: 3L/21Y:haV4n Cdn, Phuong Hiqp Binh Ch6nh, Quan Thri Dric, Tp HO Ctri Minh.
2. Tinh hinh tiri chinh vd k6t qui hogt tlQng:
Tinh hinh tdi chinh vd kdt qui ho4t <lQng trong k! cria COng ty clugc trinh bdy trong c6cb6o c6o tdi chinh clinh kdm.
3. Thhnh vi6n HQi tldng Quin tri, Ban Ki6m soit, Ban T6ng Gi6m d5c:
Thenh vi€n HQi ddng Quin tri, Ban Ki6m so6t, Ban T0ng Girim d5c trong k! vd <ttin ngdy l{p b6o c6o tdi chinh g6mc6:
HQi ddng Quin tri6ng Phpm Dric T6n Chri tich6ng Nguy6n Vfi Bdo Hodng Thdnh vi€n
6ng Dang Th6 Ph6t Thdnh vi6n
Ong tran Van UiCn Thdnh vi6n (Mi6n nhiQm ngiry 12/812019)
6ng LO Ngoc Hd Thinh vi€n (Mi6n nhiQm ngdty 12/6/2019)
Ban Ki6m sodt.a,Ong Luu Chi6n Thing Truong ban
6ng Nguy6n fran Nhan Thdnh vi6n
6ng Nguy6n Nggc Scrn Thdnh vi6n
Ban TOng Gi6m ddc
Otrg Pham Dric T6n Chri tich - Di€u hdnh chung
6ng TrAn Thanh TAm Ph6 Tdng Gi6m cilic (B6 nhiem ngiLy 15/5/2019)
6ng Nguy6n Vdn Linh Ph6 T6ng Girim d5c (Mi6n nhigm ngiry 01/10/2019)
Ong DAng Th6 Ph6t Ph6 T0ng Girim d6c (Mi6n nhi€m ngiry 0l/412019)
Trang 1
cdlc ry co pnAN oAu rU va pHAr rRrEN nU Ax n.q. rANc rHAr niNn Dr/oi{c
BAo cAo cuA r{er oONc euAN TRICho k),kd todn tic ngdy 01/01/2019 diin ngdy 30/06/2019
Ngudi tlai diQn theo phrlp luit cfra COng ty trong k] vd tl6n ngny l{p b6o c6o tdri chfnh nhu sau:
Ong Ph4m Dri'c T6n Chri tich HQi d6ng quAn tri
Ki6m toin tIQc lip
C6ng Ty TNI{H Ki6m To6n Vd Dich Vu Tin Hgc Tp. HCM (AISC) clugc chi ilinh ld ki6m to6n vi6n cho k} k6 to6n
til ngdy 0l th6ng 01 ndm 2019 d€nngiy 30 th6ng 6 ndm 2019.
Cam k6t cira HQi tldng Quin tri vi Ban Tdng Girlm tt6c
HQi d6ng Quin tri vd Ban Tdng Gi6m di5c chiu tr6ch nhiQm lfp c6c b6o c6o tdi chinh th6 hien trung thgc vd hqp lftinh hinh tdi chinh cira C0ng ty t4i ngdy 30 th6ng 6 ndm Z0l9,k€t qu6 ho4t ctQng kinh doanh vd c6c ludng luu chuy€n
tidn t€ cho kj,k6 to6n tri ngdy 0l th6ng 01 ndm 2019 d)n ngdy 30 th6ng 6 ndm 2019. Trong viQc soSn lQp c6c b6o c6o
tdi chinh ndy, HQi ddng Quin tri vd Ban T6ng Girim d5c de xem xdt vd tuAn thir c6c v6n dd sau dAy:
- Chqn lua c6c chinh s6ch kti to6n thich hqp vd 6p dpng mQt c6ch nhAt qu6n;
- ThUc hiQn cric xdt do6n vd u6c tinh mQt c6ch ho.p lf vd thfln trQng;
- 86o c6o tdi chinh dugc lQp tr€n co sd ho4t dQng li6n tgc, trir trudng hgp khdng th6 giA <tinh ring Cdng ty s€
tiiip tqc ho4t tlQng li6n tpc.
Hqi d6ng Quin tri vd Ban T6ng Gi6m d6c chiu tr6ch nhiQm d6m bAo ring c6c sti s6ch k6 to6n thich hqp dd duqc thi6t
l{p vd duy tri A6 tn6 hiQn tinh hinh tei chinh cira C6ng ty v6i d0 chinh x6c hsp lf t4i mgi thoi di€m vd ldm co sd dti
soan lflp c6c b6o c5o tdi chfnh phir hqp vdi ctr6 eO kri to6n clugc nOu d Thuyiit minh cho c6c 86o c6o tdi chinh. HOi
ddng Quin tr! vd Ban Tdng Gi6m <ltic cfing chiu tr6ch nhiQm OOi vOi viQc b6o vQ c6c tai san cira C0ng ty vd thgc hiQn
c6c biQn ph6p hqp lf d€ phdng ngira vd ph6t hiQn c6c hdnh vi gian lQn vd c6c vi ph4m kh6c.
6. Xdc nhfln
Theo y ki6n cria HQi ddng QuAn tri, chring t6i x6c nh{n ring c6c 86o ciio tdi chinh bao gdm BAng cAn cti5i kti toen t4i
ngdy 30 th6ng 6 nam 20i9, 86o c6o kiSt quA hoat dQng kinh doanh, B6o c6o luu chuyiSn tidn t0 vd c6c Thuy6t minh
dinh kdm dugc so4n thAo dd th€ hiQn quan ctiOm trung thgc vd ho.p l1i v€ tinh hinh tdi chinh cirng nhu k6t qui ho4t
ctQng kinh doanh vd c6c ludng luu chuy6n ti6n tQ c0a C6ng ty cho k! k6 to6n til ngay 01 th6ng 01 n[m 2019 d€n ngAy
30 th6ng 6 n6m 2019.
86o c6o tdi chinh cira COng ty dugc l{p phtr hqp vdi chuAn mgc vd hQ th6ng kii to5n ViQt Nam.
25 thdng 1l ndm 2019
rl
Ph4m Dric Tdn
Chir tich HQi d6ng QuAn Tri
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Trang 2
cONG ry TNHH rrdu ronru vA DlcH vU TtN Hgc Tp.HcMAuditing And Informatic Senvices Company LimitedHeod Office: 3894 Dien Bien Phu Sir., Word 4. Dist.3, Ho Chi Minh CituTel;(84.28) 3832 9.l29 (.l0 Lines)Emoil: info@oisc,com,vn
Fox: (84.28) 38342957Website: www.oisc.com.vn
56: Al 809336-SX /AISC-DN3
Kinh sfi:sAo cAo soAr xET THdNG TrN TAr cHiNH GrrlA NrtN De
euf co D0Nc, Her EoNG euAN TRI vA BAN r6NG clAlr o6cc6Nc TY co PHAN EAU TTT VA PHAT TRIEN Du AN HA TANGTHAI BiNH DT'ONG
Chring tOi cld so6t xdt b6o c6o tdi chinh giira ni€n dd kdm theo cria Cdng ty C6 phAn DAu Tu vd ph6t Trii5n Dg An HpTAng ThSi Binh Duo-ng tluo. c ldp ngdy 25 th6ng I 1 ndm 201 9, ttr trang ois
-aen trang 37,i"" gan1 ge"*
"a" u]i ki5 to6n
tpi ngdy-30 th6ng 6 ndm 2018, 86o c6o k6t qud ho4t clQng kinh doanh, 86o c5o luu chuy6nli€n tQ cho k| kt5 to6n 06th6ng ktit thric cirng ngdy vd Bin thuy6t rninh b6o c6o tdi chinh.
TrSch nhiQm cfra Ban Tdng Gi6m tt5c
Ban T6ng Gi6m cf6c Cdng ty C6 phAn DAu Tu vd Phit Tritin Du An Ha TAng Th6i Binh Duong chiu tr6ch nhiQm l6p vdtrinh bdy trung thqc vd bo. p lf b5o c6o tdi chinh gita ni6n clQ theo chuAn rnuc k6 to6n, ch6 d6 k6 to6n doanh nghiQpViQt Nam vd c6c quy <t!nh ph6p lf c6 li6n quan d6n viQc lQp vd trinh bdy b5o c6o tdi chfnh gifia ni€n dQ vd chiu tr6chnhi€m vd t<i€m so6t nQi b0 md Ban T6ng Gi6rn d6c x6c dinh ld cAn thitii d6 Aam bio vi6c ldp vd trinh bdy b6o c6o tdichinh giira ni€n dQ khOng c6 sai s6t trong y6u do gian l6n ho4c nhAm lAn.
Trr{ch nhiQm cfra Ki6m todn vi6n
Tr6ch nhiOrn cria ch0ng tdi ld clua ra ktit ludn vA b6o c6o tdi chinh gita ni6n cl6 dga trdn krit quA sodt xdt cria ch6ng t6i.Chring t6i dd thuc hiQn cdng viQc so6t xdt theo ChuAn rngc ViQt Nam vd ho-p d6ng dlch vu so6t xdt sO Z+tO - So6t x6tth6ng tin tdi chinh giira ni6n d0 do ki6m todn vi€n dQc lfp cria don vi thuc hiOn.
C6ng vi6c so6t xdt th6ng tin tdi chinh giira ni€n dd bao gdm vi6c thuc hi€n c6c cu6c phdng v6n, ch[r y6u ld ph6ng vAnnhirng ngudi chiu tr6ch rrhi€m vA c6c vAn dd tdi chinh kl5 to6n, vi thqc hi€n thir tuc phdn tich vd c6c tht trlc so6t x6tkh6c. MOt cudc so6t x6t vd co bAn c6 phqrn vi hep hon mQt cuQc ki6m to6n dugc thUc hi€n theo c6c chuAn muc kitimto6n Vi6t Nam vd do vfy klr6ng cho ph6p ch0ng t6i dat dugc sg cl6m bAo ring chring tdi sE nhdn bi6t duoc tAt cd c6cv6n dd trong y6u c6 th€ duo'c pl.r6t hiQn trong m6t cudc kitirn to6n. Theo d6, chfing t6i khdng dua ra 1i kien kii5m to6n.
f6t tufn cia Ki6m toin viOn
C[n cri trOn ktit qud so6t xdt cria chring tdi, chirng tdi khdng thdy c6 vdn dd gl khi6n chring t6i cho ring b6o cdo tdichinh giira niOn d0 dinh kdm kh6ng ph6n 5nh trung thqc vd hgp l1i, tr€n c6c khia canh trgng yi5u, tinh hinh tei chinh criaCdng ty t4i ngdy 30 tlidng 6 ndm 20l9, vd k6t qu6 hoat dQng kinh doanh vd luu chuy,Sn ti€n tO cia Cdng ty cho k! k6toSn 06 th6ng ktit thirc cilng rrgdy, phir ho-p v6'i chuAn mqc kti to6n, cn6 O9 k6 to6n doanh nghiQp ViQt Nam vd c6c quy<linh ph6p lf c6 li0n quarr d6n viQc l4p vd trinh bdy b6o c6o tdi chinh giira ni€n rld.
Blonch ln Ho Nol: 6 Floor, 36 Hoo Blnh 4 str,, Mlnh Khot word, Hot Bo Trung Dlsi,, Ho Nol tet : (84.24) g7a2 cf,4s
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BronchlnDoNong:3S0HolPhongSt,,ThonhKheDtst,,DoNongClty tet:(84.216)3747619R.prcfentollv. In con Tho: P9019 - A 200 Nguyen Hten st,,Nlnh Kleu Dlst,,con Tho clty Tet : (94.29) 9E929129R.pr.t.nlotfv. fn Hoi Phong; l8 Hoong von Thu sl,, Hong Bong Dlst,, Hol phong ret: (g4.24) 37g2ffi45
Fox | (84,24) 3782 0048 Emollr honol@olsc,com,vnFox : (84.236) 3747 620 Emollrdonong@olfir€flF.JnFox : (94.28) 39342957 Emoil; contho@otsc,coni.vnFdx | (84,24) 3782ffiA' Emoit: holphong@olsc,com.vn
nAo cAo soAr xrr IHONG TIN raI cniNn ctU^q. nmN De (ti6p theo)
vAn od cAn nh6n m4nh
Chring tdi luu f ngubi dqc b6o c5o tdi chinh t4i thd'i di6m 30 th6ng 06 n[m 2019, C6ng ty dd c6 sO t5 tty t<ii ta
311.081 .341.066 \aND, kho6n 16 ndy dd ldm cho V5n chri s0 hiiu t?i C0ng ty gi6m cli cl6ng k€, vd khoan no ngin h4ncria C6ng ty vuoJ qu6 tdi sin ng6n han ld 147 .17 5.308. I 50 \rND. Theo nQi dung cld trinh bdy d ph6n VII.5 cira Thuyiitminh b6o c6o tdi chinh, khi ndng cria COng ty tiOp tr,rc ho4t ctQng li€n tgc tiry thuQc vdo sg h6 trg tAi chinh cria c6c
,Athdnh vi€n g6p v6n, nhd tlAu tu b0n ngodi cfing nhu hiQu qui trong hoat clQng kinh doanh cria Cdng ty trong tucrng lai. \
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ngdy 25 thdng 11 ndm 2019
VIn Vinh56 GCNDKHNKT: 0l I2-2018-005-lBO Tati Chinh ViQt Nam ciip
Trang 4
c6xc ry cO puAx DAU rrtvA pnAr rnrfx D\IAN u4. rAxc rnAl nixn Dl/of{c wtiu s6 B 0t - DN
sANc cAN o6r xp roANTqi ngdy 30 thdng 6 ndm 2019 Donvi ttnh: D6ngVi€t Nam
It
TAI SAN
A. rlr sAx xcAN rr.q.N
I. Tidn vir cic khoin tuong tlucng tidn
L ti6n2. C6c khoan tuong tluong tidn
U. Cic khoin dAu tu tii chinh ngin h4n
1. Chtmg khorin kinh doanh
2. DV phdng gidm gi6 chimg khorin kinh doanh
3. DAu tu nim git di5n ngdy d6o h4n
III. Cic khoin phii thu ngin h4n
1. Phei thu ngin h4n cria kh6ch hang
2. Tri trudc cho ngudi brin ngen han
3. PhAi thu nQi b0 ngan trAn
4. Phii thu theo ti6n d0 ki5 hoech hqp dOng xAy
dung
5. Phei thu vd cho vay ngfn tran
6. Phei thu ngin han kh6c
7. Dtr phdng phAi thu ngin tran kh6 ddi
8. Tdi san thitiu chd xu lf
fV. Hdrng tdn kho
l. Hang tdn kho
2. Du phong gidm gi6 hang t6n kho
V. Tiri sin ngin hpn khicl. Chi phi tri trudc ngatt tran
2. Thuii GTGT ituqc khAu trir
3. Thuti vd c6c khoin kh6c ph6i thu Nhd nu6c
4. Giao dich mua b6n lpi trdi phii5u Chinh phir.!5. Tei san ngdn hp khdc
30106/2019
62.889.757.680
s87.s67.180
s87.s67.1 80
27.425.965.356
58.457.539.109
15.067.390.255
t.gt+.sg+.)ae(s4.033 .ss8.z_7 4)
23.640352.642
23.640.352.642
11.235.872.502
6l .5 1 8.948
7.993.456.404
3. l 80.897.1 50
0u01t2019
81.508.706.260
705.815.960
705.815.960
48.007.861.776
68.867.236.308
16.793.588.521
g.sat.+lt.tza(47 .214.394.7
_79)
22.000.2s0.183
22.000.250.r83
t0.794.778.341
7.75t.909.430
3.042.868.911
110
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120
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130
131 V.3
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133
134
135
136 V.5
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141
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151
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154
155
Bdn thtty1t minh bdo cdo tdi chinh ld phin kh6ng thl tdch rdi cia bdo aio niy. Trang 5
coxc ry cO psAx oAu ru vA pnAr rnrfx uU Ax n4, rANc rnAr ninn DUoNG wr6u s6 B 0r - DN
nANc cAN oOr xn roANTqi ngdy j0 thdng 6 ndm 2019 Don vi ttnh: Ding Vi€t Nam
TAI SAN
B. rll sAN oAr Hax
I. C6c khoin phii thu diri h4n
1. Phei thu ddi h4n cria kh6ch hdng
2. Tritru6c cho ngudi b6n ddi hen
3. VOn kinh doanh d <lon vi tr.uc thuQc
4. Phei thu nOi b0 dni han
5. Phei thu vA cho vay ddi han
6. Phei thu ddi han kh6c
7. Du phdng phii thu ddi h4n kh6 ddi
II. Tii sin c5 tlinh1. Tdi san cti ttinh htu hinh
- Nguy€n gid
- Gid tri hao mdn tu! kd
2. TiLisan c6 dinh thu6 tdi chhh- Ngpy€n gid
- Gid tri hao mdn lui ke
3. Tdi san cti Ainfr v0 hinh
- Nguy€n gid
- Gid tri hao mdn lui kii
III. Bdt ttQng sin tliu tu
IV. Tii sin d0dang dii h4n
1. Chi phi san xuAt, kinh doanh d0 dang dii h4n
2. Chi phi xdy dpg co ban dd dang
V. C6c khoin tliu tu tiri chinh ddri hgn
1. Ddu tu vdo c6ng ty con
2. DAu tu vio cdng ty li6n doanh, li6n ktit
3. DAu tu g6p v5n vio ilon vikh6c4. Du phdng cliu tu tdi chinh dni han
5. Ddu tu nim giu d6n ngdy il6o h4n
YI. Tni sin dii h4n khfc1. Chi phi tri trudc ddi hen
2. Titis6n thu6 thu nhfp hodn lai
3. Thitit bi, v6t tu, phu tung thay ttrti Oai nan
4. Tdi san ddi han khric
TONG CQNG TAI SAN
30t0612019
479.152.704.875
203.232.032.443
150.901.198.970
207 .984.96r.6-45
22.1eo.oss.;os
(r77 .844.r83.677)
9.85r.087.839
6.181.287.839
14.241.345.972
(8.060.058.1-3 3)
r.ooq.soo.0oo
3.669.800.000
261.569.584.593
26r .s69 .s84.5 _93
4.500.000.000
6.036.364.950
800.000.000
(2.336.364.9_s0)
0u0u2019
542.776.214.030
250.305.552.801
tst.963.970.r70208.r04.96r.64s
4s.s6r.rzs.;zB
(155.324.504.942)
10.788.102.507
7.t18.302.507
14.641.345.972
(7.523.043.4-6s)
:.oe q.goo.0oo
3.669.800.000
213.L77.170.657
273.t77 .t70.6_57
8.505.388.065
24.r25.980.489
6.036.364.950
800.000.000
(22.4s6.9s7 .3_74)
542.042.462.55s 624.284.920.290
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200
210
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cOxc ry cO pnAx oAu rUvA pnAr rnrEN DL/AN n4 rAxc rn^q,r nixn DUctr\c rrriu s6 B 0l - DN
sAxc cAx o6r rE roAxTqi ngdy 30 thdng 6 ndm 2019 Donv! tinh: DOng ViQt Nam
I. Nqngin hgn 310
1. Pheihichongudibinnginhan 311
2. Ngudi mua tri tidn tru6c ngin tran 312
3. ThutSvdc6ckhoanphninQpNhinudc 313
4. Phei fre nguoi lao <lQng 314
5. Chiphfphnitringinh4n 315
6. Phai tri nOi b0 ngfn han 316
7. Phei tri theo tii5n d0 kti hoph hqp d0ng xdy dgng 3n8. Doanh thu chua thgc hiQn ngen tr4n 318
9. Pheitringdnhankh6c 319
10. Vay vi ng thu6 tii chhh ngin trqn 320
ll. Dsphdngphiitrnngintran 321
12. Qul khen thuong phric lqi 322
13. Qu! binh 6n gi6 323
14. Giao dich mua brin lai fr6i phi6u Chinh phri 324
NGUdN VON
c. Ng PHAr rRri
II. Nq dii hgn
l. Phei tri ngudi brin ddi $n2. Ngudi mua tri tiAn trudc ddi han
3. Chiphiphdiffiddihan4. Phei tri nOi bO vd vtin kinh doanh
5. Phei tri nOi b0 ddi han
6. Doanh thu chua thuc hiQn ddi han
7. Philitreddihsnkh6c
8. Vay vd ng thu€ tdi chffi ddi han
9. Trdiphitiu chuy€n ilOi
10. C6,phi6u uu dei
I 1. Thu6 thu nhfp hodn lai phii tri12. Du phdng phni tr6 dni han
13. Qu! ph6t fii.ln khoa hgc vi cOng nghQ
Mii s6
300
330
331
332
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334
335
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363.1s9.039.970
210.065.06s.830
20.2r4.s41.261
5.389.860.779
3.357.234.022
2.017.266.557
t:qz.zos.+ot18.400.749.267
152.957.284.944
585.923.599
t53.093.974.140
20.777.630.259
3t.t67.954.3t9
20.982.585.226
ag.tgt.zto.ozt10.368.534.305
0u0tD0t9
362.306.895.213
229.168.824.452
26.454.276.40r
2.572.667.779
3.350.860.972
3.176.728.292
luz.zos.+ot25.896.082.025
159.789.393.983
786.609.599
133.138.070.761
20.777.630.259
r0.75r.793.r09
15.422.037.057
ag.gzt.ole .[ztt6.265.534.305
\)14
6il-l*
\
Bdn thuydt minh bdo cdo tdi chtnh ld phan kh6ng the ttich rdi cita bdo cdo nay. Trang 7
cONc ry co pnAN nAu ru'vn pnAr rmBN IU'AN u4 rAxc rnAl niNn DIIoNc tvtiu sii B 0l - DN
BANG CAN DOI KE TOAN
Tqi ngdy 30 thdng 6 ndm 2019 Donvi tfnh: Dong ViQt Nam
NGUON VON
D. VON CHtI SO HUU
II. Ngudn kinh phi, qui khicl. Ngu6n kinh phi
2. Ngudn kinh phi dd hinh thdnh TSCD
TONG CQNG NGUON V6N
NGTIOI LAP BIEU
430
431
432
440
rB :[OAN TRI.ICfNG
30/06t20r9
178.883.422.s8s
178.883.422.585
482.906.290.000
482.906.290.000
7 .0s8.473.65r
(311.081.341.066)
(227 .986.738.s74)
(83.094.602.492)
0U0U20t9
26t.978.025.077
26r.978.02s.077
482.906.290.000
482.906.290.000
7 .058.4',73.651
(227 .g86.73s.st+l
(67 .686.229.46s)
(160.300.s0e.109)
I. Viin cht s0 hfru 410 V.18
l. Vtin g6p cria chri s6'hiru 4ll- C6 phi€u pfrO thOng c6 quydn bi6u quyi5t 4lla- CO phit5u tru ddi 4l1b
ti;.'2. Thang du vdn cd phdn 412
3. Quy6n chgn chuy6n eOitrai pni6u 413
4. V6n kh6c cria chir sd hiiu 414
5. C6 phi6u quy 415
6. Ch6nh lech el6nh gi|lai tdi sdn 416
7. Ch€nh lQch fl gi6 hdi do6i 417
8. Qu! dAu tu ph6t tri6n 418
g. QuY h6 trq sip xiip doanh nghiQp 419
10. Qu! kh6c thuQc v5n chri sd hfu 420
11. Lqi nhufn sau thuti chua phdn ph6i 421
- LNST chua phAn ptr5i tty t6 Aiin cu5i kj,tru6c 42la- LNST chua phdn ptrOi tY naY 42lb
12. Nsu6n v6n dAu tu XDCB 422
z,or7
lDl
\q
Nguy6n Trgng Quang TO Thi Thtiy Hn
542.042.462.ss5 624.284.920.290
Tp. H6 Chi Minh, n 25 thdng I I ndm 2019
Pham Drfrc TAn
Ban thuy1t minh bdo cdo tdi chinh ld phdn kh6ng th6 Mch rdi cia bdo cdo ndy. Trang 8
cONG Ty co rHAN DAU rUva pnAr rrunx nt/AN nA rAnc rHAt siNH DLIoNG raiu s5 B 02 - DN
nAo cAo KET euA HoAT DQNG KINH DoANH'. ',.Cho lry k€ todn ti ngdy 01/01/2019 d€n ngdy 30/06/2019 Donvi ttnh: D6ngVi€t Nam
CHI TIEU
l. Doanh thu brin hang vd cung c6p dich vy
2. Chc khoin gi6m trir doanh thu
3. Doanh thu thuAn vd Uan hdng vd cung cAp dfch vu
4. Gie,v5n hang b6n
5. Lqr nhu$n gQp v€ bdn hirng vi cung cAp dich vg
(20 = 10 -11)
6. Doanh thu ho4t dQng tdi chfnh
7. Chi phi tdi chinh
Trong d6. Chi phi ldi vay
8. Chi phi b6n hdng
9. Chi phi quan lf doanh nghiQp
10. Lqi nhu{n thuAn tir ho4t tlQng kinh doanh
(30 : 20 + (21 -22) - (25 + 26\)
I 1. Thu nh|p kh6c
12. Chi phi kh6c
13. Lqi nhuin khic (40 =31 -32)14. Tdng lgi nhufn t<6 to6n trutirc thu6
(50=30+40)
15. chi phf thu6 TNDN hien hdnh
16. Chiphi thuii TNDN hodn l4i
17. Lqi nhuin sau thu6 thu nhip doanh nghiQp
(60:50 - 51 -52)
18. Lei co bin tr6n cd phi6u
19. Lf,i suy giim trCn c5 phiiiu
NGIIOI LAP BIEU KE TOAN TRI'CING
TO Thi Thfy Hh
. Thuy6tMa so
mlnn
01 VI.l02
10 v[.zl1 vI.320
2t vL422 VI.5
23
25
26 VI.6
30
3l vr.732 VI.8
40
50
5l u.lO52
60
70 vl.ll7l vl.ll
Tir 01/01/2019d6n 30/06/2019
253.787.443
253.787 .443
19.877.785.607
(r9.623.998.164)
223.149
4.652.r66.066
L 386.650.388
185.000.000
57.501.656.478
(81.e62.s97.ss9)
1 10.000.000
1.242.004.933
(1.132.004.9s3)
(83.094.602.492)
(83.094.602.492)
Tir 01/01i2018tt6n 30/06/2018
37.089.303.s43
37 .089.303.543
46.582.880.774
(9.493.s77.23r)
|.931.',7 66
r.682.003.125
1.682.003. r 25
99.000.000
9.468.762.16r
(20.74t.4r0.7sr)
r.077.845.040
197.169.722
880.675.318
(19.860.73s.433)
(19.860.73s.433)
?
c
rdt,;H
TT
rt(
!J*
(1.72r)(r.721\
(411)
(411)
To. H6 Ch{ Minh
Nguy6n Trgng Quang Pham Dtfrc T0n
25 thdng 1l ndm 2019
oAU ru vA PttAt
ou rr n4 tf
Bdn thuyilt minh bdo cdo tdi chlnh td phin kh6ng th6 tdch rdi cia bdo cdo ndy. Trang 9
cdxc ry co pnAx nAu rU vA pn ir rnrEx DU AN nA rAxc rrrrir niNn DrroT{c vr6u s6 B 03 - DN
BAo cAo Ltlu cHurEN rrnN rn(Theo phuong ph6p girtn tii5p)
Cho k)'kd todn th ngay 01/01/2019 ddn ngdy 30/06/2019 Donvi t{nh: DingViQt Nam
CHI TIEU
r. Lw CHUYEN TrtN TrI HOAT DQNG KINH DOAIIH
1. Lgi nhu$n tru6rc thuii 01
2. Didu chinh cho cic khoin :
- KhAu hao tai san ci5 dinh vd UAt dgng sin dAu tu- C6c khoan dg phdng
- Ldi,l6 ch€nh lQch t! gia h5i <to6i do tl6nh gi6 l4iciic khodn mpc tiiin tQ c6 gi5c ngo4i tQ
- Lei, 16 tir ho4t ctQng dAu tu- Chi phi l6i vay
- C6c khoan didu chinh kh6c
3. Lqi nhu$n tir ho4t ttQng kinh doanh trudc thayAOi viin luu tlQng
- Tdng C), ginm (+) c6c khoin phii thu
- Teng (-), gi6m 1+; hang tdn kho
- Teng (+), giem (-) c6c kho6n phii tri (k{rOng kC laivay ph6i tr6, thuti thu nhdp phni nQp)
- TEng (-), giarn (+) chi phi tri trudc
- Tnng (-), giarn (+) chrmg khorin kinh doanh
-.1- I len lal vay oa ra- Thu€ thu nh{p doanh nehiQp de nQp
- TiOn thu kh6c tir hoat ciQng kinh doanh
- Ti€n chi kh6c ttr ho4t tlQng kinh doanh
Luu chuySn tidn thuAn ttr hoqt ttQng kinh doanh
It Lw cHrrytN TrtN rr/ noar DoNG oAu ru1. Ti6n chi d6 mua sim, x6y dyng TSCD vd c6c TSDH
kh6c
2. Ti€n thu tir thanh ly, nhugng b6n TSCD vd. c6c TSDHkh6c
3. Ti€n chi cho vay, mua c6c c6ng cg ng cria don vi khric
4. Ti6n thu hOi ctro vay, b6n l4i cdc cOng cg ng cria don
vi kh6c
-.1 ' . rlTi6n chi dAu tu g6p v6n vdo dsn vi kh6c
6. Ti€n thu trOi eAu tu g6p vtSn vdo clon vi khrlc
7. Ti6n thu tu l6i cho vay, c6 ttc vd lqi nhudn dugc chia
Luu chuy6n ti6n thuAn tir ho4t ttQng tliiu tu
r Thuy6t Tir 01/01/2019 Ttn 01/01/2018vra so minh d6n30t06t2019 d6n 30/06/2018
02
03
v.09
vI.5,6
VI.5
(83.094.602.492\
877.0r4.668
9.2r8.249.806
23.115.757.340
1.386.650.388
(48.496.930.290)
38.s7s.027.574
15.621.670.974
8.127.752.427
(61.s 18.948)
(1.386.6s0.388)
(138.028.239)
(200.686.000)
12.040.637.1r0
(19.860.73s.433)
I .3 14.806.1 I 5
6.682.872.66r
138.096.301
1.682.003.rzs_
(L0.042.9s7.23r)
3s.565.841.749
16.867.965.778
(7 .84s.roe .932_)
(1.682.003.12s)
(264.020.43r_)
(2.s00.000)
32.597.216.808
:
,:N
Th.rTvlr.\hcl
r,l-
04
05
06
07
08
09
10
llt2l3l415
t617
20
2l
22
23
24
25
26
27
30
170.000.000
400.000.00;
223.149
570.223.149
(220.000.000)
2.100.000.000
1.931.766
1.881.931.766
Bdn thuydt minh bdo ctio tdi chinh td ph,in kh6ng thd tdch rdi caa bdo cdo ndy. Trang l0
c6uc rY co puAN oAu rUvA pnAr rnrtN nUAN n4 rANc rnAr siNH DUoNG rvriu sii B 03 - DN
sAo cAo LUU cHUYEN TIEN TE
(Theo phuong ph5p gi6n ti6p)
,,,/Cho bj, k€ todn tti ngdy 0l/01/2019 d€n ngdy 30/06/2019 Donv! t[nh: DongViQt Nam
CHI TIEU
rrr. r,ulr cHUyEN rrnN rrJnoar DoNG rar cniNn
l. Tid,n thu tir ph6t hdnh c6 phi6u, nhfln viin g6p cta CSHa -.x t .z' Ti6n tri lai vdn g6p cho c6c chri sd h0'u, mua l4i c6
phi0u cria doanh nghiQp dd ph6t hdnh
3. TiAn thu tri cli vay, -.; i+. r len tra ng goc vay
5. Ti6n trd no g6c thuO tdi ch(nh
6. Cii tric, loi nhu4n da tra cho ch0 sd hiru
Luu chuy6n tidn thuAn tir ho4t tlQng tdri chinh
Luu chuy6n tidn thuin trong k! (50 = 20+ 30 + 40)
Ti6n vh tuong ducrng tidn tliu k|
M6 sii Thuv6tmlnn
3l
JZ
33 VII.I34 Yil.z35
36
40
50
60
Tir 01/01/2019d6n3O/0612019
22.120.200.00;
(34.849.30e.03 9)
(12.729.109.039)
(118.248.780)
705.815.960
587.s67.180
Tir 01/01/2018d6n 30/06/2018
47.242.567.02;
(74.603.670.000)
(27.361.102.974)
7.118.04s.600
r.372.978.427
8.49t.024.027
=9j
t.tl
rl:1
iil
r{
Anh hudng cria thay AOi ti, gia n6i aoai quy ddi ngo4i
tc 6l
-.:Ti6n vi tudng duong ti6n cudi ki' (70 :50+60+61) 70 V.l
NGI'OI LAP BIEU rf roAn TRIJONG
Tp. H6 Chi Minh, ngdy 25 thdng l1 ndm 2019
-t'TO Thi Thfy HirTrgng Quang
'3/ co p'nr're
ioAu ru vir PHAI
i\ uu- nH nn rl
w:Ph4m Dfc TAn
Bdn thuydt minh bdo cdo tdi chinh ld phin kh6ng th€ tdch rdi cia bdo cdo ndy. Trang I I
cONG Ty c0 pHAN DAU ru've pnAr tnffiN ot.r'AN ne rANc rnAt niur Dr./oNG rvr6u s6 B 0e - DN
eAN THUyfT MrNrr sAo cAo rAr cnfNnCho k) kd todn t* ngdy 0l/01/2019 ddn ngdy 30/06/2019 Don v! tinh: Ddng Vi€t Nam
r. Dac ortru HoaT DQNG cuA oonNH NGHTEP
1. Thlrnh lip
COng ty CO phAn DAu tu vd Ph6t tri€n Dg 6n H4 tAng Th6i Binh Duong (ggi tat ld "C6ng ty") <lugc thdnh lflp vd ho4tdQng theo Gi6y chfng nhdn <tdng kf doanh nghiQp sii O:OgOt++96 do Sd K6 hoach vd DAu tu Thdnh pnO UO CtriMinh c6p lAn ddu ngiry 27 thdng12 ntrm 2004 vd thay OOi tan thf 20 ngity 29 th6ng 09 ndm 2016.
Ilinh thrfrc s& hiiu viin: C6ng ty c6 phdn.
2. Linh vr;c kinh doanh: Xdy dr,mg, kinh doanh b6t d6ng sin, thuong m4i.
3. Nginh nghd t<inn doanh chfnh:
TOn Cdng ty
SrV,r{
DAu tu xdy d1rng co sd h4 tdng khu ddn cu, khu c6ng nghiQp, khu tt6 thi, quin l! b6t dEng sdn, mua b6n v4t liQu xdy ,ilidung. 14. Chu ki sin xudt, kinh doanh th0ng thudlng. P
Chu k! sin xu6t, kinh doanh cira Cdng ty k6o ddi trong vdng 12 th6ng theo ndm tii chinh thdng thudmg U6t eAu tilngdy 01 thSng 0l cl6n ngdy 3l th6ng 12.
5. Tuy6n Uii vC t<na ndng so sdnh th6ng tin trOn 86o c6o tiri chinh
Thdng tin tdi chinh tr€n Biio c6o tdi chinh b6n ni€n cia Cdng ty c6 thd so s6nh duo. c giti'a k! ktl toan ndm nay vd nimtrudc.
6. T6ng s6 nhAn vi6n tl6n ngiry 30 th6ng 6 ntrm 2019: 23 nhAn vi€n. (t4i ngity 3l/12/2018: 30 ngudi)
7. Cdu trric doanh nghiQp
7.1 Danh s6ch cric c6ng ty con
Dtin ngdy l3 th6ng 6 ndm 2019, C6ng ty c6 mQt c6ng ty con sd hinr trgc titip nhu sau:
Tf lQ quyiin bidu
T€n Cdne ty Hoet dOng chfnh Tl lQ v6n g6p Ti lQ s6'htiu quy6t
C6ng ty CP BT Thir Thira - Xdy dpg, quin lf dg nn od, nn ool ^^ oo/ I
Binh rhdnh (*) 6n BT 99'8% 99'8yo 99'8%0
(*): Theo Nghl Quyi5t sO OZfNQ.HDQT ngdy 13 th6ng 06 ndm 2019 ciaHQi ddng qudn tri, C6ng ty chuy6n nhuqng
todn bQ sii cO phan cira C0ng ty CO phAn BT Thfi Thta - Binh Thdnh cho c6 nhdr/ td chr?c kh6c. Theo tl6, <ti5n ngdy
30 th6ng 06 ntrm 2019, Cdng ty khdng con cdng ty con.
7.2 Danhs6ch c6c c6ng ty li6n k6t:
T4i ngdy 30 th6ng 6 ndm 2019, Cdng ty c6 hai (02) c6ng ty liOn ki5t sau:
Tf lQ quydn bi6u
Ho?t d0ng chinh Ty le viin g6p Tf lQ s0'hiiu quy6t
C0ng ty CP Xdy dpg Cdng
trinh ciru Lone XdY dPng 30% 30%
C0ng ty CP Ddu tu & Phrit
tri#H; TAng Kinh Bic (++; XdY dr'rng 49% 49,0Yo 49,0Yo
(**) C6ng ty CP dau tu vd Ph6t tritin H4 TAng Kinh Bdc da kh6ng con ho4t clQn .
Cdc thuy6t ninh ndy ld bA ptuin hqp thdnh ctic Bdo cdo tdi chinh, Trang I 2
cONc rv co pnAx oAu rr/ va pnAr rmEn or/ AN n4 rAxc rnAr nixn DUoNG ru6u s5 B 0e - DN
BAN THTTYET MrNH eAo cAo rAr cnixnCho b) kd todn t* ngay 01/01/2019 ddn ngdy 30/06/2019 Don vi tinh: D6ng ViQt Nam
u. xrtl DQ KE roAN, DoN vI rBx rp sU DVNG TRoNG xn roAx
1. Ni6n dd tii tofn
Ni€n ttQ kt5 to6n cria C6ng ty Uit AAu tir ngiy 0 I th6ng 0 I vn k6t thirc ngdy 3 I th6ng 12 hing nam,
2. Don vi tidrr tQ sfr dgng trong kii tof n
Ddng ViQt Nam (VND) clugc sir dgng ldm ilon vl ti€n te de ghi s6 k€ to6n.
rrr. CHUAN Mu. c vA cHE DQ Xn roAx Ar OgXc
1. ch6 dQ k6 toin 6p dgng
C6ng ty dp dung Ch6 dO k6 to6n doanh nghiQp ViQt Nam theo hudng dln tai Th6ng tu s5 200/2014/TT-BTC rlugc BQ
Tdi chinh ViQt Narn ban hdnh ngiry 2211212014 vd cric thOng nr stra ct6i, b6 sung.
2. Tuy6n b6 vG viQc tuAn thfi chuin mrlc k6 to6n vir cn6 aq t6 toen.
Chung t6i dd thgc hiQn cdng vi€c k6 to6n l4p vd trinh bdy b5o crio tdi chinh theo cilc chudn muc kti to6n ViQt Nam,cnti eO k6 toan doanh nghiQp ViQt Nam vd cdc quy ilinh ph6p lf c6 li€n quan. Bilo c6o tdi chinh ctd duo. c trinh bdy mQtc6ch trung thr,rc vd hqp ly vC tinh hinh tdi chinh, ktit qud kinh doanh vd cdc lu0ng tiAn cira doanh nghiQp.
Vipc lUa chon sti liqu vd thdng tin cdn phdi trinh bdy trong bin Thuytit minh b6o c6o tdi chinh dugc thgc hiQn theonguy6n tic trgng yi5u quy tlinh tai chuAn mgc ki5 to6n ViQt Nam s5 2l "Trinh bdy Brlo C6o Tdi Chfnh".
ry. cAc cHiNH sAcH KE roAN Ap uuxc
1. Nguy6n tfc ghi nh$n c6c khoin tidn vi tuong tluong tidn
Ti€n bao gdm ti€n m{t, ti6n gui ngdn hdng khdng ky h?n, ti€n ilang chuytfn.
C6c kho6n tuong duong ti6n bao gdm c6c khodn tiAn grii c6 kl han vi c6c khoin dAu tu ngin h4n c6 thdi han g6c
kh6ng qud ba th6ng, c6 tinh thanh khoin cao, c6 khi ndng chuy6n tOi aE aang thinh c6c luqng tiCn x6c itlnh vd khdngc6 nhiAu riri ro trong chuyiSn AOi tna*r tien.
2. NguyCn tic k6 torin c6c khoin ttAu tu tii chinh
Nguy6n tic k6 torin cric khoin ttAu tu vio c6ng ty con, cdng ty li€n k6t
Khodn dAu tu vdo c6ng ty con tlugc ghi nhfln khi COng ty n6m git tr€n 50% quy€n bi€u quytit ve c6 quyAn chi ph6ic6c chinh s6ch tdi ch(nh vd ho4t dQng, nhim thu ttugc lgi (ch kinh t6 tir c6c ho4t ilQng cira cdng ty d6. Khi C6ng tykhdng cdn nim gitl quy6n kiiim soit cdng ty con thi ghi gilm khoin ildu tu vdo c6ng ty con.
Khoin dAu tu vdo c6ng ty li6n kr5t duqc ghi nh4n khi C6ng ty n6m giir tir 20% dtin dudi 50% quy€n bi€u quyi5t cirac6c c6ng ty dugc dAu tu, c6 dnh huong il6ng k€ trong c6c quy6t ainn vd chfnh s6ch tdi chinh vd ho4t tlQng t4i c6c cdng
ty ndy.
C6c khoin dAu tu vdo cdng ty con, c6ng ty li€n ki5t duqc ghi nhQn ban cldu theo gi6 gt5c, sau d6 kh6ng dugc tti€u
chinh theo nhtng thay dOi cira phdn sd hiru cta c6c nhd dAu tu trong tdi sdn thuAn crla b€n nhdn dAu tu. Gi6 gtic bao
g6m gi6 mua vi c6c chi phi li€n quan trtrc ti6p d€n viQc dAu tu. Trudng hqp dau tu bing tdi sdn phi tiAn tQ, gi6 phikhodn ddu tu dugc ghi nh4n theo gi6 tri h-o. p lf ctra tdi sdn phi ti€n tQ tai thdi di6m ph6t sinh.
DU phdng t6n th6t ddu tu viro c6ng ty con, c6ng ty li6n ki5t dugc trich lfp khi doanh nghiQp nhQn vi5n g6p dAu tu bi 16
ddn dt5n C6ng ty c6 khd nang m6t vtin ho{c khi gi6 tri c6c khodn dAu tu vao c6ng ty li€n doanh, li€n k6t bi suy gi6mgdtri. C[n crl ct6 trfch lflp dU phdng t6n thdt dAu tu ld b6o c6o tii chinh cira cdng ty ttugc tldu tu.
)(\
;c
/,.$,
Cdc thuydt minh ndy ld bA phdn hqp thdnh cdc Bdo cdo tdi chinh. Trang l3
cONc rv co pnAN oAu rU vA puAr rniliN nq'Ail 14 rANc rHAr nixn oUo-Nc
sAN THUYET MrNH sAo cAo rAr cniNHCho k) kd todn t* ngdy 01/01/2019 ddn ngdy 30/06/2019
trliu sii B 09 - DN
Don vi tinh: D6ng ViQt Nam
Nguy0n tic kt6 tof n ciic khoin ttiu tu g6p v6n vdro tlon v! khic
Khoin ttdu tu g6p vtin vdo clon vi kh6c ld khoin Cdng ty dAu tu vdo c6ng cg vtin ctra don vl kh6c nhmg kh6ng c6quyAn ki6m so6t ho4c d6ng kiOm so6t, kh6ng c6 dnh huong d6ng kO A6i vOi b€n <lu-o. c dAu tu.
C6c khodn dAu tu clugc ghi nhfn theo gi6 gi5c, bao gdm gi6 mua vd c6c chi phi li€n quan tryc titip d6n viec ddu tu.Truong hqp dau tu bing tdi s6n phi ti€n tQ, gi|phi khodn ttAu tu duo.'c ghi nhfln theo gi6 trl hqp lf cfia tdi sdn phi tiAn
td tai thdi cli€m ph5t sinh.
Kho6n ttdu tu md Cdng ty nim gilr l6u ddi (khdng ph6n lo4i li chimg khoiin kinh doanh) vd khOng c6 inh hudng tt5ng
te eOi vOi b€n dugc ddu tu, vipc lap dg phdng tdn thAt dugc thgc hiQn nhu sau:
+ Khoin ddu tu kh6ng x6c clinh tlugc gi6 tri hqp l)i tai thdi t1i€m brio c6o, viQc lflp dU phdng tlugc thgc hiQn ctrn cfvdo khodn 16 crha b€n ctugc dAu tu. CEn crl d€ trich hp dU phdng tOn thAt dAu tu vdo don vi kh6c ld bdo c6o tdi chinh
cira cdng ty dugc dAu tu.
3. Nguy6n tic ghi nh{n cic khoin phii thu thuong m4ivi phii thu khSc:
NguyGn tic ghi nhgn c6c khoin phii thu: theo gi6 glic trir dg phdng cho c6c khodn phii thu kh6 ddi.
ViQc phdn loqi c6c khodn phii thu ld phni thu kh6ch hdng, phii thu nQi bQ vd phdi thu kh6c tuy thuQc theo tinh ch6t
c[ra giao dich ph6t sinh ho{c quan hQ gi0a cdng ry ve ddi tugng phdi thu.
Phuong ph6p lgp dr; phdng phii thu kh6 ttdi: dg phdng phdi thu kh6 ddi clugc udc tinh cho phAn gi6 tri bi t6n thftcira c6c khoin ng phii thu vd c6c khodn itAu tu nlm giir il6n ngdy cl6o h4n kh6c c6 bdn chAt tuong tU c6c khodn phiithu kh6 c6 khi ning thu trOi Aa qud h4n thanh to6n, chua qu6 h4n nhung c6 th€ kh6ng cldi dugc do kh6ch ng khdng c6
khd nlng thanh to6n vi ldm vdo tinh tr4ng ph6 s6n, dang ldm thir tgc gidi the, m6t tich, bd tr6n...
4. Nguy6n tic ghi nh$n hing tdn kho:
Nguy6n tic ghi nhf n hing tiin kho: Hdng tdn kho clugc ghi nh4n theo gi6 gOc G) tru dg phdng giim gi6 vi dg phdng
cho hang t6n kho l6i thdi, m6t ptrAm ctr6t.
Gi6 giic hing tdn kho duo.'c x6c dinh nhu sau:
- Chi phf sin xu6t kinh doanh dd dang: bao g6m chi phi nguy6n vAt lieu chinh, nhdn c6ng trgc titip vd chi phi sdn xu6t
chung ph6t sinh trong qu6 trinh thgc hiQn xdy 16p c6c c6ng trinh do dang chi phi quy6n sri dlrng d6t vit cilc chi phi
chung c6 li€n quan ph6t sinh trong quii trinh tldu tu xdy dpg c6c d1r 6n bdt tlQng sin.
Phuong phrip tfnh gi6 tri hing tdn kho: Theo giri binh qudn gia quyAn.
H4ch todn hing tdn kho: Phuong ph6p k€ khai thudng xuy€n.
Phuo'ng phrflp lap dqr phdng giim gi6 hirng tdn kho: Dg phdng cho hdng tdn kho duo. c trich lfp khi gi6 tri thuan c6
thtl thUc hiQn dugc cta hdng t6n kho nhd hon gi6 gOc. Gi6 tri thuAn c6 th6 thUc hiQn ilugc ld gi6 b6n uoc tinh trt di
chi phi udc tinh d6 hoan thinh sdn phAm vi chi phi b6n hdng udc tinh. SO dU phdng ginm girl hdng t6n kho ld s5
ch€nh lQch girla gi6 g6c hdng t6n kho l6n hon gi6 tri thuAn c6 th6 thgc hiQn clugc cira chitng. Dg phdng gidm gi6 hdng
tdn kho itugc lflp cho timg mflt hing t6n kho c6 gi6 g6c lon hon gi6 tri thudn c6 th6 thqc hiQn ttugc.
5. Nguy6n tfc ghi nh$n vi khdu hao thi sin cli elnn (TSCD):
5.1 Nguy6n t6c ghi nhin TSCD hftu hinh:
Tdi sin cO Ointr hiru hinh duo. c ghi nhfln theo nguy6n gi6 tru di C) gi6 trf hao mdn lfry ki5. Nguy€n gi6 ld todn b0 c6c
chi phi md doanh nghiQp phdi b6 ra d6 c6 clugc tdi sdn c6 dinh tinh <t6n thdi tli€m ctua tdi sin d6 vdo tr4ng th6i sinsdng sri dqng theo dir tinh. C6c chi phi ph6t sinh sau ghi nhen ban itAu chi dugc ghi tdng nguy€n giri tdi sdn cO Ointr
ni5u c6c chi phi ndy chic chin ldm tdng lqi ich kinh t6 trong tuong lai do sir dgng tdi sin d6. C6c chi phi kh6ng th6a
mdn di€u kign tr6n ctugc ghi nhen ld chi phi trong ki',
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Cdc thuyiit minh ndy td bA phdn h.op thdnh cdc Bdo cdo tdi chinh. Trang 14
c6xc ry co puAN oAu rU vA puAr rRrEN or/ AN H4 rANc rnAr niNn or/oNc
nAx rHUYf,T MrNH nAo cAo rAr cnixnCho b) kd to,i, t* ngdy 01/01/2019 ddn ngdy 30/06/2019 Don vi tinh: Ddng Vi€t Nam
Khi tai sdn cri tlinh ctugc b5n hoic thanh lf, nguy€n gi6 vd khdu hao lfly kii duo. c x6a sO vd b6t k| khoin l6i l5 ndoph6t sinh tir viQc thanh li dAu dugc tinh vdo thu nhQp hay chi phi trong k!.
X6c <tinh nguy€n giri trong fung truong hgp
Tdi sdn c,j ainn hiLu hinh mua sdm
Nguy6n gi6 tei san c6 einn bao g6m gi6 mua (trt C) c6c khoan itugc chitit kh6u thuong mai ho4c giim gi6), c6c khodnttruri 1t<trOng bao g6m c6c khodn thu6 <fugc hodn l4i) vd c6c chi phi li€n quan tryc ti6p ctiin viQc ilua tdi sin vdo trpngth6i s8n sdng su dpng, nhu chi phi l6p d{t, ch4y thri, chuyOn gia vd c6c chi phi li€n quan tr.uc titip kh6c.
Tdi sdn cti einn hinh thdnh do ddu tu xdy d1mg theo phuong thrlc giao thAu, nguy€n gi5 ld gi6 quyi5t to6n c6ng trinhdAu tu xdy dr.mg, c6c chi phf li6n quan trgc tii5p khd,c vd lQ phi trudc b4 (nr5u c6).
Tdi sdn cO einn ld nhd cua, vat ki6n tnic gin li€n vdi quy€n sri dpng d6t thi giri tr! quy€n sir dgng d6t ctugc x6c dlnhri€ng bi6t vi ghi nh4n ld tdi sdn c6 e;nn v6 hinh.
5.2 Nguy6n tic ghi nh$n TSCD vd hinh:
Tiri sin cii Olntr vd hinh dugc ghi nhQn theo nguy0n gi6 trir di C) gi6 tri hao mdn lfly kti. Nguy€n gi6 tdi san c5 ainhvO hinh ld todn b0 c5c chi phi md doanh nghiQp phdi b6 ra d6 c6 ilugc tdi san cti tlinh vd hinh tinh diSn thdi di6m duatii sAn tl6 vdo sirdgngtheo dUki6n.
X6c clinh nguy€n gi6 trong timg trudng hqp
Tdi sdn cii dirh v6 hinh ld quydn s* futng dtit
Nguy0n gi6 tii sin c6 Ainfr v0 hinh ld quy6n sir dgng e6t n sO tiAn tr6 khi nh4n chuy€n nhugng quy€n sir dung d6t hqp
ph6p tir ngudi kh6c, chi phi tl€n bir, gini ph6ng mflt bing, san l6p m{t bing, lQ phf trudc b4.
5.3 Phuong ph6p kh6u hao TSCD
Tdi sin cO einn dugc kh6u hao theo phuong ph6p tludng thing dga tr€n thdi gian sri dung udc tfnh cira tdi sin. Thdigian hiru dung udc tinh ld thdi gian md tii sdn ph6t huy dugc tric dpng cho sin xu6t kinh doanh.
Thdi gian hibu dpng tdc tlnh cfia cdc TSCD nhr sau:. ^' ',,.Nna xlcong, vat nen ftuc
May mdc, thiet bi
Phuong ti€n vdn tdi^1
.:.,. ,Thiet bi, d4ng c4 qudn lj,Tdi sdn cA dlnh hiru hinh khdc
: , , -:.auyen st aung aat
6. Nguy€n tdc ghi nh$n chi phi xAy dr5ng co bin d6'dang:
Chi phi xdy dpg co bdn dd dang ttugc ghi nhQn theo gi6 gdc. Chi phi ndy bao g6m chi phf xdy dWg mdi ho{c sira
chira, cdi t4o, md rQng hay trang bl lei kl thuflt cOng trinh nhu: Chi phi xdy dWg; chi phi tu v6n dAu tu xdy dpg vd
c6c chi phi kh5c.
Chi phi ndy tlugc ki5t chuytin ghi tdng tdi sdn khi c6ng trinh hoin thdnh, viQc nghiQm thu tdng th6 da thgc hiQn xong,
tdi s6n dugc bdn giao vd dua vio tr4ng thd'i sin sdng stl dgng.
7. Nguy6n tic k6 to6n cdc hgp tlding hgp trlc kinh doanh (BCC)
7.1 D6i v6i BCC du6i hinh thric ho4t tlQng kinh doanh ttdng ki6m soft
Hqp d6ng ho,p t6c kinh doanh dudi hinh thrlc ho4t dQng kinh doanh d0ng ki€m sorlt ld ho4t ctQng li6n doanh khOng
thdnh ldp mQt co sd kinh doanh mdi. C6c b€n li€n doanh c6 nghla vu vd dugc huong quy6n lgi theo th6a thupn tronghqp d6ng. Ho4t clQng cira hqp d6ng li6n doanh tlugc ciic b€n g6p vtin thr,rc hiQn cirng vdi ciic ho4t tl6ng kinh doanh
th6ng thudng khiic cria timg b€n.
Cdc thuyiit ninh ndy ld bo phdn ho. p thdnh cdc Bdo cdo tdi chinh.
Miu sii B 09 - DN
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Trang I 5
CONG TY CO PHAN DAU TI'VA PHAT TRIEN DUAN HA TANG THAI BINH DI'oNG
BAN THUYET MrNH sAo cAo rAr cniNn|,1:
'Cho kj,kA todn t* ngdy 0I/01/2019 d€n ngdy 30/06/2019
vriu s6 B 09 - DN
Donvi tinh: DOng ViQt Nam
Khi nhfln ti€n, tdi sdn cta c6c bOn kh6c tt6ng g6p cho hoat dQng BCC, C0ng ty ghi nhfln ld nq ph6i h6 vd kh6ng ghinhdn vdo v5n chir sd htm. Ch6nh lQch gita gi6 tri hqp l1f ctra tdi sdn tr6 lpi vd girl tri khoin nhfln g6p cta ciic b€n ttugcphin 6nh ld thu nhQp kh6c ho{c chi phi khdc,
Nguy€n tic phdn chia sin phAm cira hqp d6ng cdn cf viro c6c th6a thu{n trong hqp tlOng li€n doanh vO viQc phdn bO
c6c chi phi chung, quy ttinh chia sfur phAm dugc x6c nhfln bdi c6c b€n li€n doanh.
8. Nguy6n tic ghi nhfln chi phi trd truric
Chi phi tri trudc t4i C6ng ty bao gdm c6c chi phf thUc ti5 dd phrit sinh nhmg c6 liOn quan cltln ki5t qud ho4t itQng kinhdoanh cria nhi€u k! t6 toan. Chi phi tri trudc cira cdng ty bao gOm cric chi phi sau: Chi phi c6ng cp dgng cU; chi phikh6c.
Phuong ph6p phdn b0 chi phi tri trudc: ViQc tinh vd phdn b6 chi ph{ trd trudc vdo chi phi ho4t clQng kinh doanh timgk! theo phuong ph6p ttudng thing. Cdn cir vio tinh chAt vd mrlc elQ fimg lo4i chi phi md c6 thdi gian phdn bd nhusau: chi phi trd trudc ngin h4n phdn bO trong vdng 12 th6ng; chi phi tri truroc ddi h4n phdn b6 tir 12 th6ng d6n 36th6ng.
9. Nguy6n tfc ghi nh{n n-o'phii triC6c khodn ng phii tri dugc ghi nhQn theo nguy€n gi6 vd khdng th6p hon nghTa vt1 phii thanh toan.
C6ng ty thgc hiQn phdn lo4i c6c khoin nq phdi tri ln phii tri ngudi b6n, phdi trd nQi bQ, phdi tri kh6c tuy thuQc theo
tinh ch6t cria giao dich ph6t sinh ho{c quan hQ git'a cdng ty ve d5i tuqng phdi tri.
C6c khodn nq phdi trd dugc theo d6i chi ti6t theo k| h4n phdi tr6, illii tuqng phni trd, lo4i nguy€n tQ phni trd (bao gdm
viQc tt6nh gi6 l4i nq phii trd th6a mdn <Iinh nghTa c6c khodn mgc ti€n tQ c6 gi5c ngo4i tQ) vd c6c y6u tO khiic theo nhu
cAu quin Iy cria COng ty.
Tai thdi diem Qp b6o ciio tdi chinh, C6ng ty ghi nhQn ngay mQt khoin phii tri khi c6 cdc bing chrmg cho thAy mQt
khoin t6n th6t c6 khi ndng chic ch6n xdy ra theo nguy€n t[c thQn trgng.
10. Nguy€n tic ghi nhin vay vi no.'phii tri thu6 tii chinh
Gi6 tri c6c khodn vay tlu-o. c ghi nhfn li t6ng s5 tien di vay cira c6c ngdn hdng, t6 chrlc, c6ng ty tdi chinh vd c6c tliiitugng kh6c (kh6ng bao gdm c6c khodn vay dudi htnh thrlc phit hdnh tr6i phii5u hoflc ph6t hdnh c6 phitiu ru ctdi c6
di6u kholn Uit buQc b€n ph6t hanh phni mua l4i t4i mdt thdi tli6m nfrdt einn trong tuong lai).
Cric khodn ng phdi tri thu€ tdi chinh tlugc ghi nhfn ld tdng sti tiOn phdi trd tinh bing gi6 tri hiQn tai cira khodn thanh
to6n ti€n thu0 t6i thi€u ho|c gi6 tri hqp lf cta tdi sdn thu6.
C6c khodn vay vd ng phdi trd thu€ tdi chinh clugc theo ddi chi titit theo tung dOi tuqng cho vay, cho ng, ttmg khiS udc
vay ng vd tung lo4i tdi sdn vay ng.
11. Nguy€n tic ghi nhin cic khoin chi phi tli vay:
Nguy6n tdc ghi nhQn chi phi cti vay: ldi tidn vay vd c6c chi phi khric ph6t sinh li€n quan tryc titip iltin c6c khodn vay
cira doanh nghi€p ttugc ghi nhQn nhu khodn chi phi sdn xu6t, kinh doanh trong kj', trt khi chi phi ndy ph6t sinh tU c6c
khoAn vay lien quan trqc titip d6n viQc dAu tu xdy dpg ho{c sdn xu6t tdi s6n dd dang tlugc tinh vdo gi6 tri tdi sdn d6
(ctugc vrln h6a) khi c6 dir di€u kiQn quy ttinh tai chuAn mgc kti todn s6 16 " Chi phi di vay".
12. Nguy6n tic ghi nh{n chi phi ph6i tri:
Chi phi phdi trd bao g6m chi phi ldi vay,chi phi cdng trinh... d6 ph6t sinh trong k! b6o c6o nhmg thgc ti5 chua chi tr6.
C6c chi phf ndy ttugc ghi nhQn dga tr€n c6c udc tinh hSp lf vd s6 tiAn phii tr6 theo c6c hqp ddng, th6a thuQn, th6ng
b6o khuytln m?i cria cdng ty.
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Cdc thuy€t minh ndy lit b0 phdn hqp thdnh cdc Bdo cdo tdi chinh. Trang I 6
CONG TY CO PHAN DAU TT' VA PrrAr TRI]oN DU AN rrI rANc rrrAr nirvrr DI.TONG
nAx THUYfT MrNH nAo cAo rAr cniNn,.': 'Cho k), k€ todn t* ngdy 0I/01/2019 d€n ngdy 30/06/2019
vriu s6 B 09 - DN
Don v! ttnh: D6ng Vi€t Nam
13. Nguy6n tic ghi nh$n viin chf, sd'hiiu
Nguy6n tic ghi nhfn v5n g6p cta chri s6'hiiu:
V6n g6p cria chir sd hiru <lugc hinh thanh tu s6 ti6n cta g6p vtin ban dAu, g6p b6 sung cta c6c c6 eong. V5n g6p criachir sd hfru du-o. c ghi nhfln theo s6 v6n thgc ti5 tta gOp bing ti6n ho{c bing tdi sin tinh theo mQnh gi5 cira c6 phit5u daph6t hdnh khi mdi thanh l4p, ho{c huy dQng th€m tlti md rQng quy mO ho4t dQng cta COng ty.
Nguy6n tic ghi nhQn th{ng du viin cd phin.
Phin 6nh khoin ch6nh lQch t[ng gita gi6 ph6t hdnh c6 phiiSu so vdi mQnh gi6 khi ph6t hdnh Dn ddu hodc ph6t hdnhbd sung c6 phi6u vd ch€nh lQch tdng, gidm gita sii ti6n thUc t6 thu dugc so vdi gi6 mua l4i khi tAi ph6t hinh c6 phiiiuqu!. Truong hqp mua lai cd phitiu eC ntry b6 ngay t4i ngdy mua thi gi6 tri c0 phit5u ctugc ghi gidm nguOn vOn kinhdoanh t4i ngiy mua ld gi6 thgc tt5 mua lai vd cflng phii ghi giim ngu6n vOn kinh doanh chi ti6t theo mpnh gi6 vd phAn
th[ng du vtin cO phan cira cO phi6u mua l4i.
Nguy6n tic ghi nhin lqi nhu$n chua ph6n ph6i.
Lgi nhu4n sau thu6 chua phdn phOi tlugc ghi nh$n ld s6 lqi nhu{n (ho4c 16) tu k6t qud hoat <lQng kinh doanh cira Cdngty sau khi trt C) chi phi thuii thu nhQp doanh nghiQp cia nf,m hi€n hanh vd c6c khodn tli€u chinh do 6p dqng h6i tO
thay ttOi chinh s6ch kt5 to6n, cti€u chinh hOi tO sai s6t trgng yi5u cira c6c n6m trudc.
ViQc phdn pfr6i tqi nhufln dugc cdn crl vdo didu lQ COng ty vd th6ng qua D4i hQi ddng cO eOng hdng ntrm.
14. Nguy€n tic vir phuong phSp ghi nh$n Doanh thu vir thu nh$p kh6c
Nguy6n tic vir phuong phfp ghi nhin doanh thu b6n hirng
Doanh thu brin hdng clugc ghi nhQn khi d6ng thdi th6a mdn 5 tli€u kiQn sau: L Doanh nghiQp cll chuy6n giao phAn lcrn
rui ro vd lgi ich gin li€n quy6n sd hffu sin phAm ho{c hdng h6a cho nguoi mua;2. Doanh nghiQp kh6ng cdn nim giirquyOn quin ly hdng h6a nhu ngudi sd hiru hdng h6a ho{c quyAn kitim so6t hing h6a; 3. Doanh thu duo.c x6c dinhtuong dtii chic chan. Khi hqrp et6ng quy dinh ngudi mua dugc quydn trd l4i sdn phAm, hdng h6a tI6 mua theo nhimg
etiOu kiQn cq th6, doanh nghiQp chi dugc ghi nhfln doanh thu khi nhiing di6u ki€n cu thiS d6 khdng cdn tdn t4i vd ngudimua khOng tluo. c quy€n tri l4i sin phAm, hdng h6a (trir trudng hqp tri l4i dudi hinh thrlc eOi t4i d6 l6y hnng h6a, dichvu khric); 4. Doanh nghiQp t16 hoflc s€ thu dugc lgi ich kinh ti5 tt giao dich b6n hdng; 5. X6c dinh dugc c6c chi phili€n quan dtin giao dlch b6n hing.
Nguy0n tic vir phuong ph6p ghi nhin doanh thu cung c6p dich vtl
Doanh thu cira giao dich vd cung c6p dich vg dugc ghi nhdn khi k6t qud cira giao dich d6 <lugc x6c dlnh mQt c6ch
tl6ng tin cfly. Trudng ho. p giao dich vA cung c6p dich vg li€n quan cl€n nhi0u nim thi doanh thu dugc ghi nhQn trongndm theo k6t qud phin c6ng viQc tli hodn thdnh vdo ngdy lflp Bdng Can d6i ki5 toan cira nf,m d6. Doanh thu cung c6p
dich vU dugc ghi nh4n khi cl6ng thdi th6a m6n t6t ca bOn (a) di€u kiQn: l. Doanh thu <lugc xric <tinh tuong d6i ch6c
chdn. Khi hqp d6ng quy clinh ngudi mua clugc quydn trd l4i dich vq dd mua theo nhfrng ili€u kign cg th6, doanh
nghiQp chi tlugc ghi nhfln doanh thu khi nhimg diOu kiQn cU thO t16 khOng cdn tdn t4i vd ngudi mua khOng clugc quyAn
tri lai dich vg dd cung cdp;2. Doanh nghiQp tl6 ho4c sE thu dugc lgi ich kinh ti5 tir giao dich cung c6p dich vu cl6; 3.
X6c ctinh tlugc phdn cdng viQc d6 hodn thinh vdo ngdy lQp bdng Cdn eOi t6 toan; 4. Xdc dinh <tugc chi phi phrit sinh
cho giao dich vd chi phi hodn thdnh giao dich cung c6p dich vu d6.
Ntiu kh6ng th6 x6c <tinh dugc ki5t qu6 hqp d6ng mQt c6ch ch6c chin, doanh thu s€ chi ttugc ghi nhdn d mric c6 th6 thu
hOi eugc c[ra c6c chi phi t16 dugc ghi nh4n.
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Cdc thuyAt minh ndy ld bo phdn ho. p thdnh cdc Bdo cao tdi chinh Trang 17
cONG TY c0 PHAN DAU rLIvA pHAr rRIBN DIJ'AN HA TANG THAr BINH DUoNG Mfru s6 B 0e - DN
sAx rHUYf,T MrNH nAo cAo rAr cniNnCho bi, kd rcdn tu ngdy 0I/01/2019 diin ngdy 30/06/2019 Don vi tlnh: Ddng ViQt Nam
Nguy6n tic vi phuong ph6p ghi nhgn doanh thu hg'p ttdng xAy dgng
Doanh thu ciia hqp ddng xfry dr;ng bao gdm: Doanh thu ban dAu dugc ghi nhfln trong hqp rl6ng; vd c6c kho6n tdng,giim khi thqc hiQn hqp <I6ng, c6c kho6n ti€n thuong vd c6c khodn thanh to6n khrlc n6u c6c khodn ndy c6 khi n6ngldm thay tlOi doanh thu, vir c6 thti x6c tlinh dugc mQt c6ch d6ng tin ciy. Doanh thu cria hqp d6ng xdy dpg dugc x6cdlnh bing gi6 tri h-o. p lf cira c6c khoin tld thu ho{c sE thu dugc. ViQc x6c ctjnh doanh thu cira hqp d6ng chlu t6c rt6ngcira nhi6u yiiu tO_kh6ng chic ch6n vi chring tu! thuQc viio c6c sg kiQn sE xdy ra trong tucrng lai. ViQc udc tinh thudngph6i duo. c.sira d6i khi c6c sq kiQn d6 ph6t sinh vd nhtlng ri5u t6 khong chic chin tlugc gidi quyiit. vi vfly, doanh thucria hgp tl6ng c6 th6 tAng hay gi6m d trmg thdi ky.
Ghi nhin doanh thu vi chi phi cfra hgp ttdng xiy dgng dugc ghi nh{n theo trudng hqp sau:
Trudng hg'p hgp tliing x6y dr;ng quy tlinh nhi thAu thanh toin theo gi6 tr! khiii lug'ng thr;c hiQn: khi ktit qudthqc hiQn hgp ddng xdy dung dugc xric dinh mQt c6ch tl6ng tin cQy vi tlugc khrich hdng xiic nhQn, doanh thu vd chiphi li€n quan ctt5n hqp d6ng dugc ghi nhdn tuong tmg vdi phAn cdng viQc d5 hodn thdnh ctuoc kh6ch hdng x6c nhQntrong kj,phdn rlnh tr€n h6a don da lfp.
OOi vOi hqp d6ng xdy dpg gi6 cO t1inh, k6t qui c[ra ho. p d6ng tlugc udc tinh mQt c6ch tt6ng tin cpy khi thda m6n<l6ng thdi 4 tti€u kiQn: l. T6ng doanh thu cira hqp d6ng ilugc tinh torln mQt c6ch drlng tin cQy; 2. Doanh nghiQp thuilugc lgi fch kinh tC ttr hqp <16ng; 3. Chi phi Ae noan thdnh hqp rl6ng vd phdn c6ng viQc i16 hodn thdnh tai thdi cti€mlflp b6o c6o tdi chinh tlugc tinh to6n mQt c6ch it6ng tin cdy; 4. C6c khoin chi ph( li€n quan dtin hqp ddng c6 th6 x6cilfnh <tugc 16 rdng vd tinh toin mQt c6ch cl6ng tin cfly dC tOng chi phi thUc tii cira hgp ctdng c6 thi5 so s6nh dugc vdit6ng du to6n.
O5i vOi hqp d6ng xdy dpg vdi chi phi phg th6m, kiit qud cira hqp ddng ctugc udc tinh mQt crich d6ng tin c4y khi thdamdn cl6ng thdi 2 ctiAu ki€n: l. Doanh nghiQp thu dugc lgi ich kinh tti tU hqp d6ng; 2. C6c khodn chi phi li6n quan d6nhqp ddng c6 thti x6c dinh ttugc rd rdng vd tinh toiln mQt c6ch cl6ng tin cQy khdng k6 c6 tlugc hodn trd hay kh6ng.
NguyGn tic vdr phuong ph6p ghi nh$n doanh thu bin bdt ttQng sin
Oiii vOi cic cdng trinh, hlng mgc c6ng trinh mh C6ng ty lir cht tlAu tu: doanh thu b6n b6t dQng sin clugc ghinhfln khi ddng thdi thod mdn 5 di€u kiQn: 1. e6t eQng sin iid hodn thdnh todn bQ vd bdn giao cho ngudi mua, doanhnghiQp dd chuytin giao rui ro vd lgi ich gin Ii€n vdi quy€n sd htu bdt dQng san cho ngudi m:ua 2. Doanh nghiepkhdng cdn nim gifi quy6n qudn llf b6t eEng sin nhu ngudi sd huu bdt dQng sin hodc quyAn ki€m so6t b6t Aqng sdn; 3.Doanh thu dugc x6c tlinh tuong cltii chic chin; 4. Doanh nghiQp tld thu tlugc hoflc s€ thu dugc lgi ich kinh tC tir giaodich brin b6t dQng s6n; 5. X6c cllnh dugc chi phi li6n quan d6n giao dlch b6n b6t dQng sdn.
Trudrng ho-p C6ng ty c6 h-o. p tl6ng hodn thiQn nOi ttr6t U6t clQng sdn riOng vdi kh6ch hdng, trong d6 quy dinh rd yOu ciucira kh6ch hdng vO thiCt k6, k! thuf,t, mdu m6, hinh thric hodn thiQn nOi th6t b6t Oqng sin vd bi6n bdn bdn giao phAn
xdy th6 cho khrich hdng, doanh thu ttugc ghi nhQn khi hodn thenh, bdn giao phAn xdy th6 cho kh6ch hdng.
Oiii vOi doanh thu bdn Udt O6ng sin ph6n l0 b6n ndin: doanh thu duo. c ghi nh4n khi cl6ng thdi thoi m6n 4 di€ukiQn: 1. Di chuy6n giao riri ro vd lgi Ich g6n liAn v6i quyAn sir dung dAt cho ngudi mua;2. Doanh thu dugc x6c tlinhtuong di5i chdc chin; 3. X6c clinh tlugc chi phf li€n quan d6n giao dlch b6n ndn d6t; 4. Doanh nghiQp dd thu duscho4c ch6c ch6n s€ thu clugc lgi ich kinh t6 tir giao dlch b6n nAn itd't.
Nguy€n tic vir phuong phSp ghi nh$n doanh thu ho4t ttQng tii chinh
Doanh thu ho4t dQng tdi chinh phin 6nh doanh thu tt ti€n l6i vd doanh thu ho4t dQng tni chinh kh6c cira doanh nghiQp.
Doanh thu phdt sinh tir tiAn lAi cira doanh nghiQp dugc ghi nhdn khi th6a mdn ddng thdi 2 di0u ki6n: L C6 khi nlngthu dugc lgi ich tir giao dlch d6; 2. Doanh thu dugc x6c dinh tuong dtii chfc chin.
- Tidn lei dugc ghi nhdn tr€n co sd thdi gian vi ldi su6t thUc tii trmg k!.
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Ah
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hl
6
Cdc thuydt ninh ndy ld b0 phdn ho. p thdnh clrc Bdo cdo tdi chinh. Trang l6
CONG TY co PHAN DAU ru'vA pHAr rRrtN DU'^N HA TANG rHAr BiNH DrroNG M6u s6 B 0e - DN
nAx rHUYfr MrNH BAo cAo rAr cHiNnCho k), kd ndn tit ngdy 01/01/2019 diin ngdy 30/06/2019 Don vi ttnh: D6ng ViQt Nam
Khi khOng thO rhu hOim0t khodn mir trudc d6 da ghi vdo doanh thu thi khoin c6 khi n6ng khong thu h6i tlugc ho{ckh6ng chfc chin thu hOi <lugc t16 phii h4ch to6n vdo chi phi ph6t sinh trong kj,, khdng ghi gidm doanh thu.
15. Nguy6n tfc vir phuo'ng phip ghi nh{n gi6 viin hing bin
Gi6 vrSn hing brln phdn 6nh tr! giri viin crha hdng h6a, dich vp, b6t ddng sdn <l6u tu; girl thanh sdn xu6t cira s6n phAmxdy l6p bdn trong kj; c6c chi phf li6n quan di5n ho4t ilQng kinh doanh bAt dQng sdn OA, t,r vd c6c chi phi kh6c dugcghi nh{n vdo gi6 vdn ho4c ghi gidm gi6 vtin trong k} b5o c6o. Gi6 v5n ilugc ghi nhfln tai thdi ditlm giao dlch ph6tsinh hopc khi c6 khi ndng tuong A6i ch6c chdn sE ph6t sinh trong tuong lai khdng phdn biQt rld chi tiAn hay chua. Girtvtin hdng ban vd doanh thu tluoc ghi nhQn ddng thdi theo nguy€n t6c phir hqp. C6c chi phi vugt tr€n mrlc ti€u haobinh thuong tlugc ghi nhfln ngay vdo gi6 v6n theo nguy€n t6c thdn trgng.
16. Nguy6n tfc vir phuong phip ghi nhfln chi phi tiri chinh
Chi phi tiri chinh bao giim: C6c khodn chi phi ho{c khodn t6 tien quan d6n c6c ho4t <tQng cldu tu tdi chinh, chi phi ctivay v5n, chi phf g6p v6n li6n doanh, li€n k6t, 15 chuy6n nhugng chimg khorin ngin h4n, chi phi giao dich b6n chfngkho6n..; Dg phong giim gi6 ddu tu tdi chfnh, khoin 16 ph6t sinh khi b6n ngo4i tQ, t6 t1i gia n6i eoai vd c6c khoan chiphi tdi chinh kh6c.
Khodn chi phf tdi chinh cluo. c ghi nhQn chi titit cho ttmg nQi dung chi phi khi thgc tii phrlt sinh trong kj, vd dugc x6cclinh mQt c6ch cl6ng tin cfly khi c6 dAy dri bing chrmg vC cdc khodn chi phi niy.
17. Nguy6n tic vh phuong ph6p ghi nhgn chi phi thu6 TNDN hiQn h}nh
Chi phi thu6 thu nhQp doanh nghiQp bao gdm chi ph( thui5 thu nhdp doanh nghiep hiQn hdnh vd chi phi thuri thu nhdpdoanh nghiQp ho6n l4i ph6t sinh trong k! ldm cdn ct x6c tlinh ki5t qui hogt clQng kinh doanh sau thu6 cira C6ng tytrong kj'tdi chinh hiQn hdnh.
Chi phi thui5 thu nhflp doanh nghiQp hiQn hdnh le s5 thuS thu nh4p doanh nghiQp phdi nQp tinh tr€n thu nhQp chiu thuiitrong k| vd thu6 su6t thui5 thu nhfp doanh nghiQp hi6n hdnh.
C6c khodn thu6 phii nQp ngdn s6ch nhi nudc sd tlugc quy6t toiin cp thO vdi co quan thu6. ChCnh l€ch giira sO ttru6phdi nQp theo s6 s6ch vi sO neu kitim tra quy6t toAn sE dugc tli6u chinh khi c6 quytit to6n chinh thric vdi co quan thu6.
Chinh s6ch thuii theo nhiing cli6u kiQn quy dlnh cho c6ng ty cta k! hiQn hdnh nhu sau: ttruiS su6t ZOX.
18. Nguy€n tic ghi nh$n lii trOn c0 phi6u
Ldi co bin tr6n cd phitiu clugc tinh bing c6ch l6y lqi nhu4n hoflc 16 phdn bd cho cO dOng sd hiru c6 phii5u ph6 thOng
cira COng ty sau khi trir cti phAn Qul khen thuong vd phfic lgi duo. c trich l4p trong ndm chia cho si5 luqng binh qudngia quy€n cira si5 cd phitiu phO tfrOng ciang luu hdnh trong ndm.
L6i suy giim tr6n cd phi6u duoc tinh bing c6ch chia lqi nhuQn ho4c 15 sau thu6 phdn bd cho ci5 cl6ng sd hiru cd phitiuph6 thdng cira C6ng ty (sau khi da <ti6u chinh cho ci5 trlc cira c6 phii5u uu tl6i c6 quydn chuyi5n OOil ctro si5 lu-o. ng binhqudn gia quy€n cta sii c6 phi6u ph6 th6ng dang luu hdnh trong ndm vd sii lugng binh qudn gia quydn cira cO phi6uphO thOng sE dugc ph6t hdnh trong truong hqp t6t cit cftc c0 phii5u phO thOng ti€m ndng c6 t6c tlQng suy gi6m dAu
ttugc chuy6n thdnh cO phitiu ph6 thdng.
19. C6c b6n li0n quan
Cric b6n li6n quan ld c6c doanh nghiQp, circ ch nhdn, trgc tii5p hay girin ti6p qua mQt hay nhi6u trung gian, c6 quyAn
kitim so6t ho{c chiu sg ki6m so6t c[ra C6ng ty. C6c b€n li€n kt5t, citc c6 nhdn ndo trr;c titip hodc gi6n tiiip n6m gitiquydn bi6u quy6t va c6 inh hudng d6ng k€ a5i vOi C6ng ty, nhirng chfc tr6ch quin lf chir chiit nhu Ban Gi6m d6c,HQi dOng Qu6n tri, nhiing thdnh vi€n thdn cQn trong gia clinh cira nh0ng c6 nhdn ho{c c6c b€n li€n ktSt ho4c nhihrgcdng ty li€n ki5t vdi crl nhdn ndy cffng iluo. c coi ld c6c b€n li€n quan. Trong viQc xem x6t timg mtii quan hQ giira c6c
b€n li€n quan, bdn ch6t cira mtii quan hQ dugc chir ! chr? khdng phni ld hinh thric ph6p ly.
:\\:"
vi
J.rH
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:4
Cdc thuy€t minh ndy ld b0 ph'|n hqp thdnh cdc Bdo cdo tdi chinh. Trang I 9
CONG TY co PHAN DAu rI/vA pnAr rnrEx op'AN n4 rANc rnAr sixH DUoNc vriu sii B 0e - DN
nAN THUyf,T MINH nAo cAo rAr cHiNHCho kj, kd todn t* ngdy 01/01/2019 ddn ngdy 30/06/2019 Don vi t{nh; D6ng ViQt Nam
20. Nguy6n tic trinh bAy tli sin, doanh thu, k6t qu6 kinh doanh theo bQ phfn
BQ phQn kinh doanh bao g6m b0 phQn theo llnh vuc kinh doanh vd bQ phfln theo khu v.uc dla lf.BQ phfln theo linh v.uc kinh doanh ld mQt bQ phdn c6 th€ phdn bi€t duoc crha C6ng ty tham gia vdo qu6 trinh sin xuStho[c cung c6p sdn phAm, dich vu ri€ng 16, mQt nh6m c6c sin phAm hofc cdc dictr w c6 li€n quun .e b0 ph4n ndy c6rrli ro vd loi fch kinh ti5 kh6c vdi c6c bQ phdn kinh doanh kh6c.
BQ phfn theo khu v.uc clia lf ld mQt bQ phfn c6 thti phdn bigt ttuqc cira C6ng ty tham gia vio qu6 trinh sdn xu6t ho6ccung c6p s6n phAm, d[ch vq trong ph4m vi mQt m6i trudng kinh t6 cu thti ra Ug ph4n ndy c6 rii ro vd lgi ich kinh i6kh6c vdi c6c bQ phQn kinh doanh trong c6c mdi trudng kinh ti5 kh6c.
v. THONG TIN BO suNG cHo cAc KHoAN MUc rRiNH BAy rRoNc BANG cAN oor KE ToAN
1. Ti6n vh crlc khoin tuo'ng ttuong ti6n
Tidn
Ti€n m{t^.1Ti0n gui ngdn hdng kh6ng k| han
c0ng
2. CAc khoin rl6u tu tdri chinh (xem trang 33-34).
3. Phei thu cria khfch hirng 3010612019
30t06t20r9 0u0y2019
587.567.180 705.815.960
315.3s4.235 406.234.294
272.212.945 299.581.666
587.567.180 705.81s.960
.\v,-|"t'
fi
0u0u2019
a. Ngin h4n
Kh6ch hing ho4t tlQng xiydpT6ng C6ng ty DTPT &
QLDA Hq tdng Giao thdngC*u Long
C6ng Trinh Duong Dd Vdn
Gidu - Tinh Long An
C6ng ty CA Pndn Xdy drngC6ng trinh Ctru Long
C6ng ty CO ph,in DT & XDMi€n D6ng
C6ngTrinh dwngTdn HAi(doqn t* DT 823 diln duongSd Do- Bdu C6ng)
C6ng trinh ndng cdp , mdrQng dxdng Duc HdaThuemE
C6ng trinh duong Dd DinhThoqi
Phdi thu khach hdng khdc
Gi6 tri Dq phdng
s8.4s7.539.109 (49.357.104.124\
57.896.255.525 (49.357.104.124\
821.308.499
20.47 1.660
23.916.186.537 (23.916.t86.5s7)
25.440.917.s87 (2s.440.917.587)
1.077.366.000 -
5.279.515.001
1.340.490.241
Gi6 tri Dq phdng
68.867.236.308
68.259.901.474
821.308.499
20.471.660
2 3.916.186.5 37
25.440.917.s87
6.974.366.000
s2.824.000
9.466.075.001
|.567 .752.t90
(4r.337.940.629)
(4r.337.940.629)
(20.286.3 t2.880)
(21.051.627.749)
Cdc thuydt minh ndy ld b0 phan hqp thdnh cdc Bdo cdo tdi chinh. Trang 20
cONG ry c0 pnAx oAu rUvA pnAr rnrEx nUAx rU rAxc rnAr nimr nrloNc
eAN TrrrryfT MrNrr eAo cAo rAr cnilrsCho 8 kd todn t* ngay 01/01/2019 ddn ngdy 30/06/2019
vr6o si6 B 09 - DN
Donvi t{nh: D6ngVi€t Nam
30t06t2019 0lt0u20r93. Phei thu cfia khich hing
(Ti6p theo)
Kh6ch hdng ho4t ilQng kinhdoanh b6t dQng sin
Df dn chung cr Newtown
b. Dii h4n
Kh6ch hdng ho4t tlQng x6ylipKhu Vdn h6a QuQn 9
C6ng trinh Xdy dqng & Ddmbdo Giao th6ng C6ng trinhduong Thi Th*a - BinhThdnh
Phdi thu khdch hdng khdc
Khfch hing ho4t ilQng kinhdoanh b6t ttQng sf,n
Phdi thu dtt dn Biln Lrtc
Phdi thu dv dn Khu ddn crWnh Phil 2
c0ng
Gi6 tri DU phdng Gi6 tri Dq phdng
561.283.584
56r.283.584
150.901.198.970
30.581.624.433
19.958.212.204
t.782.222.924
8.841.189.305
120.319,574.537
26.470.229.127
93.849.345.410
(80.000.613.10s)
(s.s69.927.10s)
(5.569.927.105)
(74.430.686.000)
Qe.015.e18.000)
(5 5.414.768.000)
607.334.834
607.334.834
151.963.970.170
30.581.624.433
19.958.212.204
1.782.222.924
8.841.189.305
r21.382.345.737
26.877.458.327
94.504.887.410
(74.316.789.10s)
(s.s69.927.10s)
(s.s69.927.10s)
(68.746.862.000)
(1e.015.e18.000)
(4e.7 30.e44.000)
209.358.738.079 (129.357.717.229) 220.83r.206.47 8 (trs.654.729.734)
c. Phii thu cfla khfch hing li cfc b6n li6n quan
23.916.186.537 (23.916.186.537) 23.9r6.186.537 (20.286.3r2.880)
23.916.186.537 (23.916.186.s37) 23.916.186.537 (20.286.312.880)
30t06t20r9 0u01n0L9
C6ng ty C6 PhAn XAy dqrng
C6ngtrinhCw Long
c0ng
4. Tri trurlc cho ngudi b6n
a. Ngfn h4n
Nhd cung c6p trong nudc
b. Dii h4n
C6ng ty CO Pnan Xdy dpgCdng trinh Ciru Long (*)
COng ty CO phan DT & XDMi0n Ddng (*)
Nhd cung c6p kh6c
c0ng
Gi6 tri Dq phdng
15.067.390.255
15.067.390.255
207.984.96r.645 (75.731.454.560)
9r.216.492.484 (32.648.398.928)
Gi6 tri Dtr phdns
105.590.138.457
11.t78.330.704
(39.333.888.296)
(3.749.167.336)
(75.731.4s4.s60)
16.793.588.521
16.793.588.s2r
208.104.961.645
9r.336.492.484
105.590.138.457
11.178.330.704
(s1.737.3s8.818)
(2r .7 6s .s9e .28s)
(26.222.s92.r9',7)
(3.749.167.336)
223.052.351.900 224.89E.550.166 (51.737.3s8.818)
Ctic thuyiit minh ndy ld b0 phdn hqp thdnh cdc Bcio ctio tdi chinh. Trang 2I
cONG ry c0 rHAN DAU rrt vA pnAr rnmx DU AN nA rANc trrAr nimr DrtoNG
BAI\ THTIYfT MINH gAO CAO TAI CNiNTT
Cho ki, bd todn ti ngdy 01/01/2019 ctiin ngdy 30/06/2019
wtfiu sd B 09 - DN
Donv! tinh: D6ngViQt Nam
3010612019 0t/0y20194. Trh trudc cho nguli bin
(Ti6p theo) Gi6 tri DU phdng Gi6 tri Du phdns
c. Trf, truOc cho ngudi b6n li c6c b€n liOn quan
C6ng ty CA Pndn Xay AtnSC6ng trinh Ctu Long (*)
c0ng
9 r.216.492.484 (32.648.398.928) 9r.336.492.484 (21.765.s99.285 )
91.216.492.484 (32.648.398.928) 9r.336.492.484 (21.765.599.285\
0u0lt20l9
(*): Ktodn ilng tru6c cho cdc cdng trinh ldu ndm nhung diin nay vdn chtta thu h,it fuqc.
30t06t20r9
497aI
,: I
;t,^\x
5. Phni thu khdc
a. Ngin h4n
Tam fngPhai thu kh6c
b. Dii hgnPhii thu t4m img thi cdng
cdng trinh
Ong Nguy6n Quang Duy
Ong Phan Tu6n Dfrng
Ong Nguy6n Htlu Trung
OngNguy6n Xudn ThingCdng ty CP BT Thri Thta-Binh Thenh (*)
Phdi thu kh6c
c0ng
Gi6 tri Dq phdng Gi6 tri DF phdng
(s.876.4s4.1s0)
(1.34 r.6e6.600)(4.s34.7s7.ss})
(29.270.3s7.0r9)
(6.s48.970.637)
(10.907 .622.r2s)
(2.8s0.000.000)
(1.9s0.000.000)
(3s.705.000)
(6.93s.44e.007)
(42.610.250)
55.122.557.654 (3s.146.811.r69)
23.118.163.357 (6.935.449.007)
7.934.594.266
3.890.304.7934.044.289.473
22.190.055.505
6.328.178.637
10.907.622.125
2.850.000.000
1.950.000.000
35.705.000
118.s49.743
(4.676.4s4.rs0)
(1.341.696.600)(3.334.7s7.ss0)
Q2.rL2.116.0L2)
(6.326.r78.637)
(10.907.622.r2s)
(2.8s0.000.000)
(1.9s0.000.000)
(35.70s.000)
(42.610.2s0)
Q6.788.s70.162)
9.s6r.431.726
4.954.304.9t74.607.126.809
45.561.125.928
6.581.085.703
10.907.622.125
2.850.000.000
1.950.000.000
' 35.705.000
23.118.163.357
1t8.s49.743
30.124.649.771
c. Phii thu khdc lir cfc h6n li€n quan
C6ng ty CP BT Thi Thia-Binh Thdnh (*)
c0ng 23.118.163.357 (6.93s.449.007)
(*): C6ng ty dA ghi nhdn khodn c6ng nq ndy vdo kiit qud kinh doanh trong kj, theo Hqp ctdng chuyiin nhuqng cO
ph,in sii 01,\\/HDCN ngdy t j thdng 06 ndm 2019.
6. Ng kh6 ddi: xem trang 35.
7. Hing tdn kho
Chi phf SX, KD dd dang
30t06t20r9 0u0u2019
uta qoc un goc Du phdng
23.640.352.642 22.000.2s0.183
23.640.352.642 22.000.250.183
hdng t6n kho ding de the chAp, cAm c6 ddm bio c6c khodn nq phii trd (xem thuyi5t minh sO y.l7 - Vay vd ngchinh)
cOng
- Gi6trithu€ tdi
Cdc thuyil ninh ndy ld bO phdn hqp thdnh cdc Bdo cdo tdi chinh. Trang 22
cONG Ty co rHAN DAU rrt vA pHAr rnlEx n{ AN u4 rAxc rHAr niNH DTIoNG ruiu si6 B 09 - DN
sAN TrruYET MrNH eAo cAo rAr cHiNHCho k),kd todn ti ngdy 0t/01/2019 ddn ngdy 30/06/2019 Don vi tlnh: D6ng TiAt Nam
30t06t2019 0u01n0L98. Tli sin d& dang dhi h4n
Chi phi sen xu6t, kinhdoanh d6'dang dlri h4n
Gi6 tri Dlr phdng (*)
281.12t.493.576 (r9.551.908.983)
65.197 .664.334 (1 l .209.099.300)
70.59s.154.922 (4.143.886.477)
113.230.410.688 (4.198.923.206)
9.08r.972.550 -
Gi6 tri Du phdng
Cdng trinh Chung cu 15 tdng n.Orc.2gt.O82
273.177.170.657
23.016.291.082
60.028.234.687
70.206.586.919
110.844.085.419
9.081.972.550
DS 18 P. Hi€p Binh Chdnh
Cdng trinh cqtm ddn cv BdnLrlc - Long An
C6ng trinh Khu ddn u Bdn
Lrhc Giai doan 2
C6ng trinh Khu ddn cu Wnh
Phil
Dv dn Tuong Binh HiQp
c0ng
47
xrE;clIIH(
'J,\281.12r.493.576 (19.551.908.983) 273.177.170.657
g L! do trich lQp &r phdng: Cdc dv dn xdy dwg bi chqm tiiin d0
9. Tni sin cii rllnh hilu hinh (xem trang 36).
10. Tdi sin cii dinh vd hinh
Quyiln sft dgng d6t Tdng cQng
Nguy€n gi6
56 du dAu ky
s6 ou cu6i tcy
3.669.800.000 3.669.800.000
3.669.800.000 3.669.800.000
Gi6 tricdn I4i
s6 du dau ky^a , ,(.,.JO OU CUOI Ky
3.669.800.000 3.669.800.000
3.669.800.000 3.669.800.000
* Gi6 trl cira TSCDVH dd dirng ei5 thi5 ch6p, cAm c6 <tdm bdo c6c khoin vay: (xem thuyi5t minh sti V.1'7 - Vay vd ngthu6 tii chinh).
11. Phei tri ngudi bfn 30t06t2019 0u0U2019
Gi6 tri Sii cri khri nlngtri ng'(*)
20.2L4.541.261
4.520.501.679
2.061.640.942
s40.680.568
13.091;n8.072
Sii cri khi ndngtri no'
Gi6 tri
a. NgEn h4n
C6ng ty TNHH MTV TM DVVan Tii Tdn Hdng LQc
Doanh nghiQp tu nhdn NhfltLinh
Doanh nghiQp tu nhdn TinThinh
Phii tri c6c nhd cung c6p khric
20.214.541.261
4.520.50t.679
2.061.640.942
540.680.568
13.091.7r8.0',12
26.454.276.401
4.920.501.679
2.061.640942
2.8s7.107.334
t6.615.026.446
26.454.276.401
4.920.501.679
2.061.640.942
2.857.r07.334
t6.6rs.026.446
Ctic thuyiit minh ndy ld bA phdn ho. p thdnh ccic Bcio ccio tdi chinh. Trang 2j
cOxc ry cO puAx oAu rU va pnAr rnrEx DU AN u4. rAxc rHAr nirvn DIIONG
BAN TrrrrYfT MINH nAo cAo rAI cHiNHCho kj, kii todn tir ngay 01/01/2019 diin ngay 30/06/2019
vtf,u si6 B 09 - DN
Donvi tinh: D6ng Vi€t Nam
30t06120r9 0ll0ll20l911. Phei trli ngudri b6n
(Ti6p theo)
b. Dii hqn
COng ty Cp Ph6t tri€n Nhd
Thit Dtlc
C6ng ty TNHH MTV HulnhDuy Hodng
Phei tre nhd cung c6p kh6c
c0ng
56 c6 khi ningtri nq (*)
20.777.630.259
l L821.300.000
10.000.000
8.946.330.259
Gi6 tri
20.777.630.259 20.777.630.259
11.821.300.000 11.821.300.000
10.000.000 10.000.000
8.946.330.259 8.946.330.259
Gi5 triS5 c6 khi ning
trA ng
20.777.630.259
l 1.821.300.000
10.000.000
8.946.330.2s9
40.992.171.520 40.992.171.520 47.23L.906.660 47.231.906.660
;eo
ft't'vl
,qc. Sii nq qui h4n chua thanh todn (**)
Doanh nghi€p tu nhdn NhfltLinh
C6ng ty Cp Ph6t tri6n NhdThtr Drlc
Cac ddi tuqng kh6c
c0ng
2.06t.640.942
lI.82r.300.000
8.946.330.259
2.06r.640.942
1 1.821.300.000
8.946.330.259
22.829.271.20r 22.829.271.201
(*): 56 ti€u trinh bdy th€ hiqn quyiit tdm trd nq ctta C6ng ty,
(**): Cdc khodn nq qud hgn ldu ndm nhung chra thanh todn.
12. Ngudi mua tri tidn trufc
a. Ngfn h4n
Kh6ch hang trong nudc
b. DAi h4n
Khich hing ho4t ttQng xAy lip+ C6ng Trtnh QLI- Can Tho Nam Can
+ C6c kh6ch hdng kh6c
Khfch hing ho4t ttQng kinh doanh b6t tlQng s6n
+ DU 6n Bi5n Lrlc+ Du 6n Khu ddn cu Vinh Phf 2
cQng
13. Thu6 vi c6c khof,n phni nQp Nhi nuOc
35.557.815.098 13.324.460.888
30t06t2019
5.389.860.779
5.389.860.779
31.167.954.319
4.310.806.059
t.728.392.459
2.582.4t3.600
26.857.148.260
18.314.458.400
8.542.689.860
0U0u2019
2.572.667.779
2.572.667.779
10.751.793.109
4.310.806.059
r.728.392.459
2.582.4t3.600
6.440.987.0s0
891.578.400
5.549.408.650
a. PhAi nQp
fhu6 gia tri gia tdng
Thuti thu nhQp c6 nhdn
thuti nha d6t va tidn thud dAt
C6c khoan phi, lQ phf vd c6c
khoin phii nQp khdc
c0ng
0Lt01t201956 phei nQp
trong kI42.378.744
6.343.050
16.614.813
55 tla thqc nQp
trong ki 30106/2019
1.870.880.554
320.067.402
43.383.848
l .l 16.529.1 68
42.378.744
16.584.813
1.870.880.554
326.410.452
43.413.848
1.116.529.168
3.350.860.972 3.357.234.022
Cdc thuydt ninh ndy Id bA phdn ho. p thdnh cdc Bdo cdo tdi chinh.
65,336.607 58.963.557
Trang 24
CONG TY CO PHAN DAU TIJ VA PHAT TRIEN DI/ AN HA TANG THAI BiNH DIToNG
BAN THrryf,T MrNH nAo cAo rAr cuiNnCho 8 kd todn tirngdy 0I/01/2019 diln ngdy 30/06/2019
vtdu sii B 09 - DN
Don vi tinh: D6ng Vi€t Nam
13. Thu6 vA cdc khoin phii nQp Nhi nu6'c (Ti6p theo)
b. Phiii thu 0ll0ll20l9
200.000.000
2.842.868.911
S5 phni ndp Sii da thr;c nQp
trong kI trong kj 3010612019
t38.028.239
200.000.000
2.980,897.150
Thu€ gi6 tri gia tdng nQp thira
Thui5 thu nhgp doanh nghiQp
c0ng
14. Chi phi phii tri
3.042.868.9r 1 138.028.239 3.180.897.150
DAi h4n
Ldivay
Chi phi phii fin c6ng trinh xdy dgng
c0ng
15. Doanh thu chua thgc hiQn
Doanh thu nhQn trudc
c0ng
16. Phf,i tri khdc
a. Ngin h4n
Kinh phi c6ng dodn
Bdo hi€m xd hQi
Bio hi€m y t6
Bdo hi6m th6t nghiQp
C6c khoan phdi tri, phii nQp kh6c
+ C6ng ty CA Phdn Ddu tu BDS L&L+ )ng Drtng Duy Son
+ dng UA rA
+ Bd Mai inhTtty1t+ D6i uongkhdc
b. Dlti h4n
C6c khoan phii tri, phdi nQp kh6c. : r)+ C6ng ty c6 phdn PT NhdThd Dthc ()
+ XI nghigp Xdy dumg c6ng trinh Giao th6ng I+ C6nB ty X,1y d{ng Cdng trinh 120
+ COng ty DTDV Cuong Thinh Phdt (**)+ Cdc khodn phdi trd phdi nQp khdc
c0ng
c. Ng qu6 hln+ Xi nghiQp Xdy dr;rrg cdng trinh Giao th0ng I+ Cdng ty Xay dpg C6ng trinh 120
c0ng
30t06t20t9 0lt0u20t9
20.982.585.226 15.422.037.057
8.868.127.968 3.213.940.599
t2.114.457.258 t2.208.096.458
20.982.s85.226 15.422.037.0s7
.:{iG',
rHloArll
,r F
rr ll4o€
3U06nU9't.r42.205.40r
0ll0r/20197.142.205.401
7.142.205.40r 7.142.20s.401
30106t20t9
18.400.749.267
190.908.073
2.312.792.624
258.137.182
128.405.451
15.510.505.937
5.040.000.000
1.134.000.000
9.336.s05.937
69.797.270.031
69.797 .270.031
47.434.129.063
1.811.255.184
83t.149.92015.730.280.000
3.990.455.864
0ll0ll20l92s.896.082.025
182.380.633
2.r31.690.424
225.s42.467
110.307.501
23.246.161.000
2.000.000.000
I3.097.300.000
8. r48.861.000
69.92t.076.031
69.921.076.03 I
47.434.129.063
l.8l1.255.18483t.149.920
1s.730.280.000
4.tl4.261.864
88.198.019.298 95.817.158.056
r.81 L255.184
831.1499201.81 1.255.184
831.149.920
2.642.405.104 2.642.405.104
(*): Khodn fidn hqp tdc diu ttr kinh d.oanh vdo dV dn khu ddn cu trung tdm B€n L*c giai dogn 2 theo hqp d6ng h.op
tdc ddu tu si5: 9I/HDHT-08 ngdy 4/7/2008 vd cdc phu lac hqp d6ng dlnh kdm.
Cdc thuydt minh ndy ld bO phdn hqp thdnh cdc Bdo cdo titi chinh. Trang 25
c0Nc rY co pnAN oAu rU vA pHAr rmnN DrJ AN n4. rANc rHAr nixn DrtoNc vrdu s6 B 0e - DN
nAN THrryf,T MrNH BAo cAo rAr cHiNnCho k), kd ndn tn rgoy 01/01/20 tg diin ngdy 30/06/2019 Don vi tinh: D6ng ViQt Nam
(**): Khoan tiin dqt cpc chuydn nhuqng biit dAns sdn theo hqp dong vd phq luc hqp d6ng s6: I2/HDDC/CT\ -PPI/20 1 6 ngdy I 2/1 0/20 I 6.
17. Yay vi ng'thu6 tAi chinh 30106t2019 0ll0u2019
Gi6 tr! 56 c6 khi ntrngtri ng'
Gir{ tri Sd c6 khi ningtri nq
a. Vay ngin h4n
Vay ngdn hdng
+ Ngdn hdng N6ng Nghi€pvd Phdt Tri€n N6ng Th6n -Chi nhdnh Mi€n D6ng
+ NgAn hdng Ddu Tw vdPhdt Tri6n ViQt Nam - Chinhdnh Long An (1)
Vay c6 nhan (2)
Vay vi ng ddi h4n <1i5n h4n trd
+ Ngdn hdng Ddu TuvaPhdt Trien Vi€t Nam - Chinhdnh Long An (I)
b. Vay diri h4n
Vay ngdn hing
+ Qui ddu tu Phdt triiin tinhLong An (3)
c0ng
152.957.284.944
r2r.199.421.918
I21.199.421.918
31.757.863.026
152.957.284.944
t21.t99.42t.918
I2t.199.421.918
31.757.863.026
r22.838.000.000
30.591.393.983
600.000.000
600.000.000
16.265.534.30s
t6.265.534.305
16.265.534.305
122.838.000.000
30.591 .393.983
600.000.000
600.000.000
16.26s.534.30s
16.265.534.30s
16.265.534.305
159.789.393.983 159.789.393.983
128.598.000.000 128.598.000.000
5.760.000.000 5.760.000.000
\\Y
rVH
iCi
xf'1
{'4
10.368.534.30s 10.368.534.305
10.368.534.305 10.368.534.305
r0.368.534.30s 10.368.534.305
163.325.819.249 163.325.819.249 176.054.928.288 L76.054.928.288
Thuy6t minh c6c khoin vay ngin hdrng gOm c6c hgp tliing vay sau:
Sd trqp ddng Thdi h4n vay Lii su6t Sii Ou'Hinh thricdim bio
l.Nhi0u hqp d6ng
^: Irvruc qlcn vay: tJo sung von
luu tlQng c6ng trinh12th6ng
Theo tung gi6y
nhfln ng121.199.42t.918
Hqp dong thii ch6p
U6t A6ng sdn thuQc). ^,. - ,quyen Jo nrru cua
Cdng ty, tdng gi6
tri tai san la219.658.700.000
cl6ng; XMTB:8.883.000.000rl I ..'oong; quyen qol
no: 3.048.988.000
Cdc thuy& minh ndy ld bo phdn hqp thdnh cdc Bdo cdo tdi chinh. Trang 26
cONc rY co puAN oAu rU vA pHAr rnrnx oU'AN H4 rANc rnAr niNn Dr/oNG ll6u s6 B 0e - DN
nAN rHUYfr MrNH sAo cAo rAr cuixnCho kj,kd todn t* ngdy 01/01/2019 ddn ngdy 30/06/2019 Don vi ttnh: D6ng ViQt Nam
Thuy6t minh khoin vay cd nh6n
Sii trq'p d6ng Thdr'i h4n vay Lai su6t Sd ouHinh thri'c
dim bio
2.Nhi€u hqp ddng, muc dich
^l t ,vay : Bd sung v6n lw <lQng
Thda thudn theotimg cii nhdn
3t .7 s7 .863 .026Khdng tdi s6n cldm
b6o8- 12 th6ng
Thuy6t minh c6c khoin vay Qui Diu tu Phit tri€n:
Sii hop Odng Thd'i h4n vay Lii su6t sii auIlinh thrfrc
tlim b6o
i\
Jc//
,$
3.
S0 35/20l5.HDTD, ngdy
04t08t20rs.Han mrlc: 22.000.000.000
VNDMqc dich vay: Thi c6ng dg6n Dudng Tht ThUa - BinhThdnh - Hda Kh6nh - Dg 6n
thdnh phAn I : do4n tt ThirThua (cdu Thri Thta) - Qutic
l0 N2.
,. .;.r neo umg lan glar
ngdn10.368.534.305
Th6 ch6p quydn sudung d6t s6
501601 I ngdy
Ol109/2004 (Si5 vnoA i .A
so cap gray:
274|QSDD/2004),.:tong $a tr! tar san
th6 ch6p ld27.535.400.000
!:. . loong va quyen ool
ng gi6 tri khdiluong thi c6ng
hodn thdnh cluo. c
nghiQm thu ngdn
s6ch tinh chuathanh to6n cta dq
6n Dudng ThriThira - Binh Thdnh- Hda Kh6nh theo
bi€n bdn hop s6
290/BB-QDTPTngiry 2710112015.
5 n6m
18. Viin chri sii hiiu
a. Bing aiii ctri6u bi6n dQng cria Viin chi s6'hiiu: xem ftang31.
b. Chi ti6t viin g6p cria chfi s6'hou Tf lQ viin g6p
Ong Ph4m Drlc T6n 5,30Yo:!^
C6c c6 tl6ng kh6c 94,7004
CQng 100,00%
c. Cdc giao dich vd viin vfi c6c chi s6'hilu, A. 7 ,,vh ph6n phdi cd tri'c, chia lgi nhu$n
VOn g6p cna chu sd hiru,,:
' a)
von gop aau tq)
ViSn g6p cuiii t"9
Cdc thuyAt minh ndy ld bQ phQn hqp thdnh cdc Bdo cdo tdi chinh.
30t06t20r9
25.593.980.000
457.3t2.310.000
0lt0U20t9
25.593.980.000
457.312.310.000
482.906.290.000 482.906.290.000
Tir 01/01/2019
tli6n 30/06/2019
482.906.290.000
482.906.290.000
482.906.290.000
Tri 01/01/2018tl6n 30/06/2018
482.906.290.000
482.906.290.000
482.906.290.000
Trang 27
CONG TY c0 PHAN DAU rLI vl pnAr rnrEx or/ Ax n4, rAxc rnAr nimr Dr.toNG ruiu si6 B 0e - DN
sAN THrry6,T MrNrr BAo cAo rAr cHiNHCho k), kd todn t* ngdy 01/01/2019 diin ngdy 30/06/2019 Don vi t{nh: Ddng ViQt Nam
d. C6 tfrcC6 ttc tla c6ng b6 sau ngdy kt5t thirc kj,k6 toen
d. C6 phi6u
Sti luqng cd phi€u dang kf ph6t hdnh
SO luqng cd phi6u dd brin ra c6ng chring^:
t,,! ,:.,^Lo pnteu pno mong
St5 luqng c6 phit5u dugc mua l4iSti luqng cO phit5u dang luu hdnh
^: t,: ,:.,^
LO pnreu pno Inong
MQnh gid cd phiiiu dang hru hdnh: d6ng ViAt Nam/c6 phiiiu.
Doanh thu bfn hirng vi cung c6p dich vg
Doanh thu b6t dQng sin
Doanh thu thuong m4i vd cung cAp dich vp
Doanh thu hgp ddng xdy l6p
c0ng
Doanh thu thuAn vii ban hhng vh cung c6p dich vg
Doanh thu thudn b6t dQng sdn
Doanh thu thudn thuong m4i vd cung c6p dlch vU
Doanh thu thuAn hqp dOng xdy lap
cgng
Gi6 viin hAng bint , i. -^ula von DaI oQng sant .' A t,lula von mu0ng m?l va cung cap olcn vu
Gi6 tri cl6nh gi6 lai cria e6t OEng sin dAu tui , -).Gi6 vOn hqp d6ng xdy ldp
c0ng
Doanh thu ho4t tlQng tli chinh
Ldi tiAn gui, ti€n cho vay
c0ng
Tt 01/01/2019 Tir 0l/01/2018d6n 30/06/2019 d6n 30/06/2018
Khdng c6 Khdng c6
30t06t2019
48.290.629
48.290.629
48.290.629
48.290.629
48.290.629
10.000
0u0r/2019
48.290.629
48.290.629
48.290.629
48.290.629
48.290.629
I0.000
vr. THONG TIN BO suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BAo cAo rEr quA rroATDQNG KINH DOANH
,\rltl,/
1.
Tir 0l/01/2019 Tir 01/01/2018tliin 30/06/2019 tliin 30/06/2018
32.890.4r9.666
253.787.443 3.235.690.267
963.t93.610
253.787.443 37.089.303.543
)Tir 01i01/20r9tI6n 30/06/2019
2s3.787.443
Tir 01/01/2018
tl6n 30/06i2018
32.890.419.666
3.235.690.267
963.r93.610
2s3.787.443 37.089.303.543
Tn'01/01/2019tl6n 30/06/2019
325.876.624
19.551 .908.983
Tr 01/01/2018
tt6n 30/06/2018
22.981.328.757
2.603.755.058
20.997.796.959
t9.877.785.607 46.582.880.714
Tt 01/01/2019 Tir 01/01/2018
tt6n 30/06/2019 d6n 30/06/2018
223.149 |.93t.766
1.931.766
Cdc thuyiit minh ndy ld b0 phdn hqp thdnh cdc Bdo cdo tdi chinh.
223,149
Trang 28
coNG Ty co pHAN oAu ru vl pnAr rnrtx Dv AN n4, rANc rnAr niNn DUoNG tvtiu sii B 09 - DN
eAN THUYET MrNH nAo cAo rAr cHiNHCho h) kO todn tir ngdy 0I/01/2019 d6n ngdy 30/06/2019 Donvi tinh: Ddng Vi€t Nam
5. Chi phi tdi chinh
Ldi ti0n vay vd thu€ tdi chinh
L6 do thanh lf cric khoin dAu tu tdi chinh
Hoin nhQp du phdng giim gi6 c6c khodn dAu tu ngin h4n, ddi h4n
c0ng
Thu nhip khdc
Thu thanh l)i TSCD
Thu ph4t vi ph4m hqp ddng
C6c khoin khdc
cOng
Chi phf khdc
Chi phi thanh ly TSCD
C6c khodn bi phat
C6c khodn kh6c
c0ng
Chi phi sin xudt, kinh doanh theo y6u tiiChi phi nguy6n liQu, vQt liQu
Chi phi nhdn c6ng
Chi phi khAu hao tii sin ci5 Oinfr
Chi phi dlch vp mua ngoiri
Chi phf kh6c bing ti€n
c0ng
4.652.166.066 1.682.003.125
Til 01/01/2019d6:n30t062019
1.386.650.388
23. I 00.000.000
(19 .834 .484.322)
Tir 01/01/2018tt6n 30/06/2018
1.682.003.125
Chi phi quin ly doanh nghiQp
Chi phi nhdn viOn
Chi phi vat lieu, bao bi
Chi phi eO Otng v6n phdng
Chi phi kh6u hao TSCD
Thu6, phi, l€ phi
Dg phdng phdi thu kh6 ddi
Chi phi dlch vU mua ngodi
Chi phf bing tiAn khric
C6c khoin chi phi qudn lf doanh nghiQp kh6c (*)
c0ng
(*): Khodn chi phI xit lj,c6ng nq kh6 ddi khi C6ng ty chuydn nhusng todn bA cii phdn Ui C6ng ty CA thin BT ThdTh*a - Binh Thdnh.
Tir 01/01/2019ddn30/0612019
870.165.286
5.286.000
366.96r.907
t59.326.506
29.052.734.128
3 55.107.093
824.512.019
2s.867.s63.539
Tr 01/01/2018ttiin 30/06/2018
|.427.5t0.232
8.995.454
30.042.571
l17.s30.555
2.908.8s0
6.682.872.66r
738.480.803
460.42r.0_35
Io,jl=\t'
\
1
s7.501.656.478 9.468.762.161
Tir 01/01/2019 Tir 0l/01/2018d6n 30/06/2019 d6n 30/06/2018
l10.000.000
L077.84s.000
40
110.000.000 1.077.845.040
Tir 0U0l/2019d6n3010612019
1.242.000.000
4.933
Tt 01/01/2018
d(6n 30/06/2018
140.028.067
57 .r4r.6_55
t.242.004.933 197.169.722
9.
TU.01/01/2019tt6n 30/06/2019
826.922.843
2.106.338.116
877.014.668
726.959.287
6.866.251.2s9
Ttr 01/01/2018
tli6n 30/06/2018
8. r 2s.3 85.158
2.609.294.962
1.314.806.115
2.r23.565.80r
9.923.497.803
11.403.486.173 24.096.549.839
Cdc thuyil minh ndy ld b9 phQn hqp thdnh cdc Bdo cdo tdi chinh. Trang 29
cONG TY cO PHAN DAU TI/VA PHAT TRITN DIJAN HA TANG THAI BiI\H DI'ONG
eAN THrryf,T MrNr{ sAo cAo rAr cniNnCho ki kii todn t*ngay 01/01/2019 diin ngdy 30/06/2019
vtiu sii B 09 - DN
Don vi tinh: D6ng ViQt Nam
r0. Chi phithu6 thu nhip doanh nghiQp hiQn hlnh
1. T0ng lgi nhu$n t<6 toln trufc thu6
2. Cic khoin tlidu chinh t5ng, giim lqi nhuin k6 to6n tl6 x6c rllnh thunhip chiu thu6 thu nh$p doanh nghiQp:
3. Thu nhflp chlu thu6 ntrm hiQn hinh ( 1+2)
Thui5 su6t thuii thu nhfp doanh nghi€p
4. Chi phi thu6 thu nhflp doanh nghiQp hiQn hinh trong ki5. T6ng chi phi thu6 thu nhfp doanh nghiQp trong k)
11. Lei tr6n c0 phi6u
Lgi nhu$n k6 toin sau thu6 thu nh$p doanh nghiQp
C6c khoin di6u chinh ting ho{c gi6m
Lgi nhufn ho{c 16 phnn b6 cho c6 ttdng sO hiru c6 phi6u phO thdng
CO phii5u pnO thOng tlang luu hnnh binh quOn trong k!Lfli co b6n tr6n c6 phi6uLfli suy giim tr6n cd phi6u
BGn li€n quan
Tir 01/01i2019tl6n 30/06/2019
(83.094.602.492')
(83.0e4.602.492)
20%
Tt 01/01/2018tl6n 30/06/2018
(19.860.73s.433)
(19.860.73s.43s)
20%
Tr 01/01i2019tl6n 30/06/2019
(83.094.602.+-e2)
(83.0e4.602.492)
48.290.629
(r.72r)(r.72r)
Ttr 01/01/2018tt6n 30/06/2018
(1e.860.73s.433)
(1e.860.73s.433)
48.290.629
(411)(411)
47
KI
DIC
\
vrr. THONG TrN BO suNG cHo cAc KrroAN MUc rRiNH BAY TRoNG BAo cAo LUU cHtrYEN rrEN rn
f. S5 tidn divay thgc thu trong ki- Ti€n thu tir tli vay theo kh6 udc th6ng thuong
Z. S5 tidn dl thgc trfl g6c vay trong ki- Ti0n tri ng gOc vay theo khiS udc th0ng thudng
VIII. NH(NG THONG TIN KHAC
1. Nhthrg khoin nq tidm ting, khoin cam k6t vi nhihrg thOng tin tii chinh kh6c: Khdng phrlt sinh'
2. C6csr; kiQn ph6t sinh sau ngiy tr6t tnnc k| k6 toin
Kh6ng c6 sU kign quan trgng ndo xdy ra ke tir ngdy k6t thric k! t6 toran y€u cAu phdi c6 c6c <li€u chinh ho{c thuyi5t
minh trong c6c b6o ciio tdi chinh.
3. Giao dlch vfi cic b€n li6n quan vA thinh vi€n cht ch6t
CLc giao dlch trgng yiiu vd si5 du vdi c6c b€n li€n quan trong k| nhu sau:
Tir 01/01/2019 Tir 01/01/2018d6n 30/06/2019 tt6n 30/06/2018
22.t20.200.000 47.242.567.026
Tt 01/01/2019 Tir 0l/01/2018tt6n 30/06i2019 tt6n 30/06/2018
34.849.309.039 74.603.670.000
M5i quan hQ Tfnh ch6t giao dich Phft sinh trong sd ou cu6i t<y
ky phii thu @hni tra)
C6ng ty CO phAn BT ThirThira - Binh Thenh
Chuy6n nhugng cO
phan 900.000.000Cdng ty conXir lf cdng ng khichuyOn 25.867.563.539
Cung cdp dich vu - 23.916.186.537C0ngty CP Xdy dpg C0ng
trinh Ciru LongC6ng ty li€n k6t
9t.216.492.484
Cdc thuydt ninh ndy td b0 phdn hqp thdnh cdc Bdo cdo tdi chinh. Trang 30
cONc ry c0 pHAN DAU rrtvA pHAr rRrEN DU AN HA TANG TrrAr BiNH Dr/oNG Miu s6 B 0e - DN
BAN THrryf,T MrNH sAo cAo rAr cniNnCho k), kd to,in t*ngay 0I/01/2019 ddn ngdy 30/06/2019 Donvi tinh: Ddng TiQt Nam
* Thu nhip cta thinh vi6n chfr ch6t
HQi d6ng quin tri vi Ban Tdng Gi6m ttiSc Luong vd thudng
c0ng
Tt 01/01/2019 Tir 01/01/2018tl6n 30/06/2019 tl6n 30i06/2018
442.203.000 49r.294.000
442.203.000 49r.294.000
4. Trinh bny tAi sin, doanh thu, k6t qui kinh doanh theo bQ phgn:
Trong k! doanh thu cria C6ng ty chri ytiu le kinh doanh xdy dpg ha tang vd b6t dQng sin, Vl vfly C6ng ty trinh bdytn"Vet minh b6o c6o bQ phfln theo linh vgc kinh doanh.
6 thSng dAu ntrm 2019
IIo4t ttQng kinh Cic holt tlQng
doanh BDS Ho4t itQng xAy lip khic T6ng cQng
.=15
cc
iuH'
f l-1,
tr6
J.\
1.
2.
3.
Doanh thu trong lc!t
uac cnl pru gra von
Chi phi phan bo
Lgi nhu$n ttr ho4t ilQng
kinh doanh truti,c thu6
19.55 I .908.983
364.010.592 364.0t0.592
32s.876.624 19.877.785.607
63.s80.827.477 63.580.827.477
(19.ss1.908.e83) (63.s42.6e3.s0e) (83.0e4.602.4e2)
Tqi ngiy 30 thfng 6 niim 2019
Tii s6n b0 ph$n khOng phan bo 542.042.462.555
542.042.462.555
363.rsg.039.970
T6ng tii sin
Nq phii ti khdng phan bO
T6ng ng phf,i tri
6 th6ng ttAu ntrm 2018
363.1s9.039.970
Ho4t {lQng kinhdoanh BDS Hogt tlQng xiy lip
C6c hoqt tlQng
khSc T6ng cQng
I
2
3
Doanh thu trong k!A
uac cnr pru gra von
Chi phi phdn b6
Lgi nhu$n tt hogt ilQng
kinh doanh trufc thu6
33.847.954.828
22.981.328.757
10.151.026.316
991.234.959
20.997.796.959
297.272.087
3.329.890.561 38.169.080.349
2.603.755.058 46.582.880.774
998.636.606 11.446.935.008
715.599.756 (20.303.834.086) Q12.50r.r02) (19.860.73s.433)
T4i ngdy 30 thdng 6 ntrm 2018
680.186.224.691 19.919.205.406 66.9r5.289.29s 767.020.7r9.392
6E0.186.224.69t 19.919.20s.406 66.915,289.295 767.020.719.392
Tdi san b0 phfln
T0ng tii sin
Nq phdi trn
Tdng nq phii tri323.326.186.413 9.468.584.465 31.808.149.761 364.602.920.639
Cdc thuyiit minh ndy ld b0 phQn hqp thdnh cdc Bdo cdo tdi chinh.
9.468.584.465
Trang j I
323.326.186.4L3 31.808.149.761 364.602.920.639
CONG TY co PHAN DAU ru'vL pnAr rnriiN nq'AN u4 rANc rnAr niNn DUoNG
2'BAN THUyET MrNrr BAo cAo rAr cniNnCho b)'kd todn t* ngdy 0l/01/201g ddn ngdy 30/06/2019 Don v! tinh: D6ng ViQt Nan
5. Th6ng tin vd hogt tlQng li6n tgc:
C6ng ty ti6p tsc bi l5 83.094.602.492 VND trong kj'k6 to6n 06 thring 2019 vitkhodn 16 luy k6 den ngdy 30 th6ng 06ndm2019la 311.081.341.066 VND da ldm cho Ngu0n '6n chir sd him trOn Bdng Cdn ctdi kt5 toan t4i ngdy 30 th6ng06 ndm 2019 giim tli d6ng k6. Ngodi ra, t4i ngdy 30 th6ng 06 n6m 2019, khodn ng ng6,n h4n lon hon tdi san ngin hanliL 147.175.308.150 VND, c6c khodn no phdi tri qu6 han chua thanh to6n vdi t6ng gi6 tri le: 25.471.676.305 VND,tt6ng thdi c6 c6c khoi i ldu ndm chua thu trOi Ou-o. c. Cac y6u ti5 ndy c6 the Anh huongd6n khn n li€n tuc cira €n Ban T6ng Girim dtic de c6 nhCrng danh gie vA fna nang titiftpc ho4t d ty vd dua ra tri vd ph6t trit5n ho4t tlQng cira cdng ty nhu sau:
- C0ng ty ilang ti6p tpc thric dAy thr,rc hiQn c6c dq iin dd dang, cl6ng thdi tii5p nhdn c6c c6ng trinh BOT do Nhd nudcbin giao trong tuong lai c10 nAng cao hiQu qui sAn xudt kinh doanh trong ndm2Ol9.
- C6c thdnh vi6n trong HOi tl6ng quan tr! cam ki5t sE cho C6ng ty vay vOn kh6ng l6i su6t dii thanh to6n c6c khodn ngngin h4n.
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cONG TY cP DAU ru vn pnAr rnrnNDU AN HA rANG rnAI niNn DUoNG
ceNG HoA xA ugr cHU NGHh vr4,r NAMDQc l$p - Tq do - H4nh phtic
Tp. HCM, ngay 26 thdng I I nam 201956: \lt /cv-PPI"V/v gidi trinh nguyAn nhdn KQSX
kinh doanh tA 06 thang diiu ndm 2019"
Kinh sui: - Uy Ban Chri.ng Kho6n Nhh Nudc;- SO Giao Dich Chri'ng Khofn Hn N0i.
cdn cri LuQt chring kho6n s6lotzooelQHl1 ngdy 291612006 cua Qu6c hQi.
C6n cri Th0ng fi 15512015/TT-BTC ngdy 06 th6ng 10 n[m 2015 cua B0 Tdi chinhhudng ddn vA viQc c6ng bO thOng tin tr€n thi trucmg chring kho6n:
C6ng ry C6 phAn DAu tu & Ph6t.tri6n DU 6n H4 TAng Thai Binh Ducrng, mi chung
kho6n PPI, xin gi6i trinh nguy0n nhdn kOt qui s6n xudt kinh doanh 6 th6ng dAu ndm 2019 16
nhu sau:
. K6t qud kinh doanh 6 thang ddu nam la: -83.094 .602.492 dong.
Ly do:.do chi phi quAn ly doanh 1ehi6n vAg Rhdi duy tri dC phuc vr; k6 hoach
s6n xuAt kinh doanh nitm 2019, d6ng thoi 16 do trich l|p dU phong khodn phdi
thu vdr dAu tu vho c6c dcrn vi kh6c.
Tr0n ddy ld nQi dung gi6i trinh nguy6n nhdn ktlt qud sin xuAt kinh doanh 6 th6ng dAu
n[m 2019 16 cua C6ng ty CO phAn DAu tu vd Ph6t tri6n Dg 6n Ha tAng Thdi Binh Ducrng.
*Phucrng 6n khic phuc:
Trong thoi gian cu6i nAm 2019, C6ng ty c6 g6ng tdng cucrng thu h6i c6ng no d€ dugc
hodn nhflp dg phong.
C6ng ty c6 ging tdp trung dAu tu v6n vdo ngdnh nghO sAn xu6t kinh doanh chinh,
tri6n khai ti6p tpc cdc cdc dU 6n do dang nAng cao SAn lucrng vd doanh thu.
C6ng ty Cd phAn DAu tu & Phat tri6n Dq 6n H4 TAng Thdi Binh Ducrng kinh trinhUj'Ban Chring Kho6n Nhd nuoc vh So Giao dich Chung kho6n Tp. H6 Chi Minh.
Trdn trong!
Noi nltdn:- Nhu tr€n;- Lwu: W.
DTIC Tfu{
u vit PnRr.-
cONc rY cP oAu rU v,q. pHAr rmnND\t AN HA rANG rnAr eiNH DrtoNG
s6: 3/ I /cv-PPI"V/v gidi trinh bi€n dqng sti liQu
BCTC Sodt xdt 06 thdng 2019 tradc vd
sau ki6m todn"
Tp. HCM. ngay 26 thang I I nam 2019
Kinh gtri: Uy Ban Chirng Khodn Nhh NufcS& Giao Dich Chr?ng Khofn Hn NQi
cdn cri Luat chring kho6n s6lotzooe/QHl1 ngdy 291612006 cua Qu6c hQi.
Cdn cri Th6ng tu 15512015/TT-BTC ngdy 06 th6ng 10 ndm 2015 cin B0 Tai chinh
hu6ng d6n vO viQc c6ng bO tfrOng tin tr6n thitruong chring kho6n:
Cdng ry CO phAn DAu tu & Ph6t tri6n Dg 6n H4 TAng Th6i Binh Duong, ma chung
khoan PPI, xin gi6i trinh ch6nh lQch s6 hQu 3ifa b6o c6o tdi chinh sodt x6t 06 th6ng ndm
2019 truoc vd sau ki0m to6n nhu sau:
. Tru6c ki6m to6n, lqi nhu?n trudc thu6 ld - 63.542.693.509 d6ng.
. Sau ki6m to6n lqi nhu?n truoc thu€ la -83.094.602.492 d6ng, chOnh lQch
- 19.551.908.983 d6ng;
. Nguy6n nh6n ld nhdm d6m bAo nguy6n t6c thdn trong, ki6m to6n trich l4p b6
sung dg phong c6c kho6n phii thu kh6 ddi theo qui dinh hiqn hirnh dua tr6ntu6i ng ctra khoin ph6i thu lirm cho kOt quf, kinh doanh 16 th€m.
Tr0n d6y ld nQi dung giAi trinh chdnh l€ch s6 liQu giira Q6o c6o tal chin! so6t xdt 06
th6ng nFm20I9 trudc vd sau ki6m to6n cria C6ng ty C6 phln Edu tu vd Ph6t tri6n Du 6n Ha
tdng Thfi Binh Ducrng.
t Phucrng 6n khac phuc:
Trong thdi gian cudi ndrn 2019, C6ng ty c6 ging ting cucrng thu h6i cdng no d6 duqc
hodn nhQp dg phong.
C6ng ty C6 phdn EAu tu & Phdt tri6n Du 6n Ha Tang Thai Binh Ducrng kinh trinhUj'Ban Chring Kho6n Nhd nuoc vdL So Giao dfch Chirng khoan Ha N6i.
Trdn trong!
Noi nhin:- Nha tr€n;- Lru: VT.
CQNG HOA xA Ugt CHU NGHia. Vryr NAMDQc l4p - Tr; do - H4nh Ph[c
DUC Tfu.I
cONG TY cP EAU TI.T va prrAr rnrnNDr/ AN H4 TANG rHAr eiNH DTIoNG
s6' -5 /3 /cv-ppr"Ylv giiti trinh ch4m.cdng U6 gCtC Uan
ni6n ndm 2019 sau ki6m to6n"
CQNG HOA XA Ugl CHU NGHin Vrnr NAMDQc lap - Tr,r do - HSnh phric
Tp. HCM, ngdy 26 thdng I I ndm 2019
Kinh gui: - Uy Ban Chrimg Khofn Nhh Nudc- S& Giao Dich Chr?ng Khofn Hn NQi
Cdn cri LuQt Chimg kho6n s6IO|ZOOA/QHI1 ngdy 291612006 cua Qu6c h6i.
Cdn cri Th6ng tu 15512015/TT-BTC ngdy 06 th6ng 10 ndm 2015 cua 86 Tdi chinhhudng d6n v0 viQc c6ng UO tnOng tin trOn thi trucrng chfng kho6n.
C6ng ty cO phAn dAu tu & phat triOn dr,r 6n ha tAng Th6i Binh Duong, ma chring
kho6n PPI, xin gi6i trinh nguy6n nh6n chAm c6ng b6 th6ng tin b6o c6o tdi chinh b6n ni€n
ndm20l9 dA ki6m to6n nhu sau:
C6ng ty Th6i Binh Duong chQm c6ng b6 b6o cdo tdi chinh so6t xet 06 thdng ddu nam
2019 nguyOn nhdn ld do c6ng ty chfng tdi phdi so6t xet vd th6ng nh6t s6 lieu bao cao voi
c6ng ty ki6m to6n dt5n ngdy 25llIl20I9 moi hodn tAt, do do d6n ngdy 25llll20lg Cong ry
chring t6i m6i c6ng b6 th6ng tin, lirm cho thoi gian cong b6 thong tin chAm so voi quy dinh.
Chring t6i xin rut kinh nghiQm vd sC nghidm tric ch6n chinh viOc c6ng b6 th6ng tin
cfing nhu n6p b6o c6o theo quy dinh trong thoi gian sdp tdi.
Tr0n ddy ld nhirng nQi dung gi6i trinh vi6c chAm c6ng b6 th6ng tin b6o c6o tdri chinh
b6n ni6n n6m 2019 da kiOm to6n cria C6ng ty C6 phAn DAu tu & Phft tri6n Du 6n Ha tAng
Th6i Binh Ducng kinh trinh UBCK Nhd nuoc vd So Giao dich Chung khoan Ha NOi.
Trdn trgng!
ax5
PIIAM DdC T^{I\I