35
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CONG TY co PHAN XAY LAP BIeN ICho kY k~ toan tir ngay 01/04/20 19 d~nngay 30106/2019
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Cong ty cA phftn Xay I~p ai~n IS6 18Ly Van Phuc, Phuong Cat Linh, Quan £>6ngDa,Thanh ph6 Ha NQi, Vi~t Nam
Bao cao tai chinh riengCho kY k~ toan tir ngay 01/04/20 19 d~n ngay 30106/2019
BANG CANDOl KE ToAN RIENGT(lingay 30 tluing 06 nam 2019
(tiip theo]
Mil NGUONVON Thuyet 30/06/2019 0110112019
s6 minh VND VND
300 c. NQPHAITR..\. 2.779.901.840.988 2.134.863.760.905
310 I. NQ'ngAn han 1.870.149.403.105 1.199.649.878.237
311 1. Phai tra nguoi ban ngan han 15 475.936.484.986 470.331.263.952
312 2. Nguoi mua tra tien tnroc ngAnhan 16 94.776.329.002 99.814.857.998
313 3. Thu~ va cac khoan phai nQPNha mroc 17 21.118.298.960 19.992.691.899
314 4. Phai tra nguoi lao dQng 20.195.316.131 11.803.029.291
315 5. Chi phi phai tra ngan han 18 86.945.077 .168 95.285.064.285
318 6. Doanh thu chua thuc hien ngan han 20 665.063.118 101.992.887
319 7. Phai tra ngAo han khac 19 15.051.363.355 17.635.522.484
320 8. Vay va no thue tai chinh ngAnhan 14 1.072.542.763.595 428.317.685.485
321 9. D\I phong phai tra ngAn han 21 6.196.277.618 6.196.277.618
322 10. Quy khen thirong phuc loi 76.722.429.172 50.171.492.338
330 II. NQ'dai han 909.752.437.883 935.213.882.668
337 1. Phai tra dai han khac 19 1.123.729.046 944.637.972
338 2. Vay va no thue tai chinh dai han 14 901.367.030.124 927.007.565.983
342 3. D\I phong phai tra dai hl,lD 21 7.261.678.7l3 7.261.678.713
400 D. VON cHiJsoHOlJ 3.099.093.987.771 . 2.802.536.286.290
410 I. V6n chu sa hftu 22 3.099.093.987.771 2.802.536.286.290
411 1. V6n g6p cua cM sa hitu 1.327.702.940.000 1.327.702.940.000
411a - C6phiiu ph6 thong co quyin bidu quyit 1.327.702.940.000 1.327.702.940.000
412 2. TMng du v6n c6 ph~n 711.136.556.786 711.136.556.786
415 3. C6 phi~u quy (4.320.000) (4.320.000)
418 4. Quy dftu tuphat tri8n 114.455.330.655 84.979.549.960
420 5. Quy khac thuQc v6n cM sa hitu 46..742.864.034 32.004.973.686
421 6. Lqi nhu~ sau thu~ chua phan ph6i 899.060.616.296 646.716.585.858
421a - LNST chua phdn ph6i lily k€ din cU6i niim truac 567.131.977.981 351.958.778.907
421b - LNST chua phdn ph6i IcY nay 331.928.638.315 294.757.806.951
440 TONG CONG NGUON VON 4.937.400.047.195
Ph~m Thj Thanh Blnh Trftn Thj Minh Vi~tNguai l~p bi€u K~ toan truangHii N9i, ngay 25 thimg 07 niim 2019
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Cong ty C6 ph§n Xay I~p di~n Ise 18 Ly Van Phuc, Phuong Cat Linh, Quan D6ng Da,Thanh ph6 Ha NQi, Vi~t Nam
Bao cao Hli chinh riengCho ky k~ toan ttr ngay 01/04/20 19 d~n ngay 30106/2019
BAo cAo LUU CHUYEN TIEN T~ RIENGCho ky ki todn tit' ngay 01/0412019 din ngay 30/0612019
(Theo phuang phdp gidn tiip)
Ma CHi TIEUs8
Thuy~tminh
6 thang dfiu nam2019
6 thang dfiu nam2018
VND VND
I. LUU CHUYEN TIEN TV' HO~T DONG KINH DOANH01 1. L{1i nhu~n trU'uc thui 344.507.726.813 179.081.005.847
2. fJiJu chlnb cho cac khoiin
02 Khau hao tai san c6 dinh va bAt dQng san d~u nr 46.054.564.076 46.490.710.154
03 Cac khoan du phong 19.307.049.423 (26.534.674.368)
04 Lai, 16chenh l~ch cy gia h6i doai do danh gia laicac khoan muc ti~n t~ c6 g6e ngoai t~
(770.011)
05 Lai, 16til hoat dQng d~u nr (181.526.320.708) (30.318.327.660)
06 Chi phi lili vay 52.852.821.676 42.290.389.637
08 3. L{1i nhu~n tir 1l0(l.td{jng kinh doanlt truac 281.195.841.280tltay 1l6i van /U'U d{jng
211.008.333.599
09 Tang, gilim cac khofm phai thu (649.309.567.939) (296.254.686.283)
10 Tang, giam hang t5n kho (256.713.707.692) (17.926.427.338)
11 Tang, giam cac khoan phai tra (khong k~ lili vay 35.924.588.997pMi tra, thu~ thu nh~p doanh nghi~p phai nQp)
(51.692.187.483)
12 Tang, giam chi phi tra truac (1.359.330.752) (1.148.088.187)
14 Ti~n lili vay dil tra (56.889.290.908) (33.184.357.906)
15 Thu6 thu nh~p doanh nghi~p dil nQP (16.428.343.730) (25.571.954.135)
17 Ti~n chi khac cho hOl;ltdQng kinh doanh (8.820.000.000) (3.402.967.070)
20 LU'u chuyin tiJn thuan tir IIO(l.tdpng kinh doanh (672.399.810.744) (218.172.334.803)
II. LUU CHUYEN TIEN TV'HO~T DONG DAu nJ'
21 1. Ti~n chi d~ mua s~m, xdy d\fllg tai san c6 dinh (153.556.175.791 ) (107.498.977.641)va cac tai san dai hl;lnkhac
22 2. Ti~n thu tir thanh Iy, nhuqng ban tai san c6 dinh 210.000.000 2.788.801.636va cac wi san dili hl;lllkhac
23 3. Ti~n chi cho vay, mua cac cong cv nQ'cua don vi (60.000.000.000)
khac24 4. Ti~n thu h6i cho vay, ban Il;licae cong cv ng cua 40.000.000.000 100.000.000.000
don vi khac25 5. Ti~n chi d~u tu g6p v6n vilo don vi khac (138.070.000.000) (52.609.030.598)
27 6. Ti€n thu lili cho vay, c6 ruc va 19i nhu~n dugc chia 175.704.810.471 30.241.429.138
30 LU'u chuyin tiJn tlmlin tir /1O(l.td{ing Illiu tU' (135.711.365.320) (27.077.777.465)
4
Cong ty c6 phan Xay l~p di~n IS6 18 Ly Van Phuc, Phuong Cat Linh, Quan Dong Da,Thanh ph6 Ha N{li, Vi~t Nam
Bao cao tiii chinh riengCho kyk~toan tir ngay 01/04/20 19 d~n ngay 30106/2019
BAocAo LUU CHUYEN TIEN TE RIENG.Cho ky kl todn tir ngay 01/0412019din ngay 30/0612019
(Theo plurang phdp gkin alp)
Mil CHiTIEUs6
Thuyetminh
6 thang d~u nam2019VND
III. LUll CHUYEN TIEN TU HO~ T BQNG TAl CHiNH33 1. Ti€n thu tiI di yay34 2. Ti€n tra no g6e yay40 Luu chuyin tiin thuan tir flo'!t dpng tai chinh
1.434.525.837.389(815.941.295.138)618.584.542.251
50 LU'Uchuy@n ti~n thuftn trong ky (189.526.633.813)
60 Ti~n vii turrng dirong ti~n dftu ky61 Anh huang cua thay d6i tY gill h6i doai quy d6i ngoai t~
572.299.230.530
382.772.596.71770 Ti~n vii nrong dueng ti~n cu6i ky 3
Trftn Thj Minh Vi~tPham Th] Thanh BlnhT6ng Giam d6eNguoi l~p bi€u K~ toan truang
Ha Nr5i, ngay 25 thang 07 nam 2019
5
6 thang d~u nam2018VND
558.573.574.596(51.000.600.000)507.572.974.596
262.322.862.328
415.629.835.301
770.011
677 .953.467 .640
Cong ty ea ph§n Xay I~p dien IS6 18 Ly Van Phuc, Phuong Cat Linh, Quan D6ng Da, Thanhph6 Ha NQi, Vi~t Nam
Bao cao Uli chlnh riengCho kY k~ toan til ngay 01/04/20 19 d~n ngay 30106/2019
THUYET MINH BAocAo TAl CHiNH RIENGClIO ky ki totin tir Ilgiiy 01/0412019 din Ilgay 30/0612019
1.B~e mEM HO~T BQNG eVA DOANHNGHI~P
Hlnh thirc so·hfru vanCong ty ce phan Xay lApDien I ti~n than la Cong ty Xay lApDuong day va Tram, dtroc thanh I~p til ngay 02/03/1963. Congty chinh tlnrc duoc c6 phAn h6a tro thanh Cong ty c6 phan heat dQng theo Giay clurng nhan dang ky kinh doanh 0100 I00745do Sa K~ hoach va D~u nr thanh ph6 Ha NQi dang k:Y l~n dAungay 20 thang 7 nam 2005 va dang k:Y thay d6i l~n tlur 17 ngay11 thang 12 nam 2017.
Tn,1sa chinh cua Cong ty diroc d~t tai: S6 18 Ly Van PhUc, PhuOng Cat Linh, Qu~n D6ng Da, Thanh ph6 Ha NQi, Vi~t Nam.
V6n di~u l~ clla Cong ty theo dang k:Y la 1.154.528.420.000 d6ng, v6n di~u I~ th\l'c gop d~n ngay 30 thang 06 nam 2019 la1.327.702.940.000 d6ng; tuang duang 132.770.294 c6 phAn, m~nh gia mQt c6 phAn la 10.000 d6ng.
Linh vl!c kinh doanhLInh Vl,l'Ckinh doanh cua Cong ty la: xay lAp, san xuat cong nghi~p, kinh doanh bat d(lng sim, kinh doanh thuang m~i, dichV\I, .. ,
Ngimh ngh~ kinh doanhHo~t d(lng chinh cua Cong ty la Xay lApdi~n, San xuat cong nghi~p va Kinh doanh bAt d(lng san, DAu tu thuy di~n.
_Kinh doanh bdt dQng san, quy~n sir d\mg ddt thuQc cM sa hfru, chu sir d\lng ho~c di thue bao g6m: D~u tu tllo l~p nha,congtrinl1xay dl,l'llgd~ ban, cho thue, cho thue mua; Mua nha, cong trinh xay dl,l'llgd~ ban, cho thue, cho thue mua; ThuenM, cong trinh xay dl,l'llgd~ cho thue l~i; DAu tu, cai t~o ddt va d~u tu cac cong trinh. h~ tfrng tren dat thue d~ cho thue ddtdil co h~ tAng;Nh~ chuy~n nhuqng quy~n sir d\lng ddt, d~u tu cong trinh h~ tAng d~ chuy~n nhuqng, cho thue; thue quy~nsir d\lllg ddt da co h~ tAng d~ cho thue l~i;_ Tu vAn,moi gi6i, ddu gia bdt d(lng san, dau gia quy~n sir d\lng dat: Djch V\I tu van bat dong san, dich Vl,lmoi gi6'i batdong san, djch V\I djnh gia bAt dQng san, djch V\I san giao djch bat d(lng san, djch V\I quang cao bdt dQng san, djch V\I quanly bdt dQng san; t6 ch(rc djch V\I quan ly, v~n Mnh va khai thac khu do thj, nM chung cu cao tfrng;_San xudt, che t~o cQt tMp, m~ kern nhung nong va cac cAuki~n kim lo~i ph\lC V\I dan d\lng va cong nghi~p;_Xay dl,l'llgcong trinh kY thu~t dan d\lng khac: Xay l~p cac cong trinh dUOng day tai di~n va tr~m bi~n ap, cac cong trinhngu6n di~n, cac cong trinh cong nghi~p, dan dl,lng,kY thu~t h~ t~ng, giao thOng, tMy lQ'i,buu chfnh vi€n thOng;
_Xudt nh~p khAu cac m~t Mng Cong ty kinh doanh;- Chufrn bi m~t b~ng;- LAp d~tM th6ng di~n;- Tu vdn d~u tu;_Do d~c ban d6 dia chinh, giai thira, trich do thira ddt d~ ph\lCV\ld~n bu thi cong cong trinh;_Ban buon kim lo~i va qu~ng kim lo~i;- San xudt sAt, thep, gang;_San xuat cac cAuki~n kim lo~i;_Rim, d~p, ep va can kim lo~i; luy~n bQt kim lo~i.
Thong tin v~ cac cong ty con, cong ty lien k~t, cong ty lien doanh cua Cong ty xem chi ti~t t~i Thuy~t minh s6 4.
6
Cong ty ca phin Xay bip di~n IS5 18 Ly Van PhUc, Phuong Cat Linh, Quan D5ng Da, TMnhph5 Ha NQi, Vi~t Nam
Bao cao tai chinh riengCho kY kS toan tir ngay 0 1/04/2019 dSn ngay 30106/2019
2. CHE DOvA cHiNH SACH KE ToAN Ap Dl,JNGT~I CONG TY
2.1. Ky k~ toan, don vi ti~n t~ su' dung trong k~ toan
Ky kS toan nam cua Cong ty thea nam duong lich bat dftu nr ngay 01/01 va k~t thuc vao ngay 31112 hang nam,
Don vi tien t~ sir dung trong ghi chep kS toan la D6ng Vi~t Nam (VND).
2.2. Chu§n muc va Ch~ dQ k~ toan ap dung
chi il9 ki todn ap dungCong ty ap dung ChS dQ KS toan doanh nghiep ban hanh thea Thong nr s5 200/2014/TT-BTC ngay 22112/2014 cua BQ Hichinh va Thong ttl s6 53/2016/TT-BTC ngay 21/03/2016 cua BQ Hi chinh v~ viec sua d6i, b6 sung mQt s5 di~u ella Thong
ttl s6 200/20 14/TT-BTC.
Tuyen b6 vJ vi¢c luan IhuChudn ml!C ki loan va chi il9 ki loanCong ty dil ap dl,lOgcae Chu~n ml,IckS toan Vi~t Nam va eac van bfm huang dan Chu~n ml,Ie do Nha nuac dil ban hanh. CacBao cao tai chinh dugc I~p va trinh bay thea dUng mQi quy dinh clla rung chu~n ml,IC,thong ttl huang dan thl,Ic hi~n Chu~nml,ICva Che dQkS toan doanh nghi~p hi~n Mnh dang ap dl,mg.
2.3. Co' s{)'I~p Bao cao tai chinh rieng
Bao cao tai chfnh rieng dugc trinh bay thea nguyen tic gia gbc.
Nhilng ngum sir d\mg cac bao cao tai chinh rieng nay nen dQc cac bao cao tai chinh rieng ket hgp vai cac bao cao tai chinhhgp nhat eua Cong ty va cac cong ty con ("T~p doan") Cho kY ke toan ru ngay 01104/2019 den ngay 30106/2019 d8 c6 duthong tin v~ tinh hinh tai chinh, kSt qua ho<;ttdQng kinh doanh va cac lu6ng lUll chuy8n ti~n t~ cua ca np doan.
Bao cao tai chinh cua cac cong ty con dugc ap dt,mg cac chinh sach kS toan nhat quan vai cac chinh sach k€ toan cua Congty. Trong trllang hgp dn thiSt, Bao cao tai chinh cua cac cong ty con dugc di~u chinh d8 dam bao tinh nhM quan trong cacchinh sach ke tOlln dugc ap dl,mg t<;tiCong ty va cac cong ty con.
Ket qua ho<;ttdQng kinh doanh cua cac cong ty con dugc mua ho~c ban di trong nam dugc trinh bay trong Bao cao tai chinhhgp nhat tir ngay mua l<;tihol,\c cho den ngay ban khoan dftu ttl a cong ty d6.
Cac s5 du, thu nh~p va chi phi cM ySu, k€ ca cac khoan lili hay 16 chua thl,Ic hi~n pMt sinh ru cac giao dich nQi bQ dugc lo<;ti
trir khi hgp nhat Bao cao tai chinh.
2.4. Cong C\l tai chinh
Ghi nh{inban dJuni san tai chinhni san Uti chinh eua Cong ty bao g6m ti~n va cac khoan ttlong duong ti~n, cac khoan phai thu khach bang va phai thu kMc,cac khoan eho vay, cac khoan dftu ttl ngin h<;tnva dAi h<;tn.T<;titMi di€m ghi nh~n ban dftu, tAi san tAi chinh dugc xac dinhthea gia mua/chi phi pMt hanh cQng cac chi phi phat sinh khac lien quan trl,ICtiep dSn vi~c mua, pMt banh tai san tai chinh
d6.
Ng phfli tra Uti ehinhNg phfli tra tai ehinh cua Cong ty bao g6m cac khoan vay, cac khoan phfli tra nguai ban va phai tra khac, chi phi phai tra. T<;tithai di€m ghi nh~n Iftn dftu, cac khoan ng phai tra tai chinh dugc xac dinh thea gia pMt hanh cQng cac chi phi phat sinh lienquan trl,Ic tiSp dSn vi~c pMt hanh ng phai tra tai chinh d6.
Giil Iri sau ghi nh{inban ilJuHi~n t<;tichua e6 cac quy dinh v~ danh gia l<;ticong Cl,ltai chinh sau ghi nh~n ban dftu.
7
Cnng ty ca phAn Xay lAp di~n Iss 18 Ly Van Phuc, Phuong Cat Linh, Quan D6ng Da, Thanhph5 Ha NOi, Viet Narn
Bao cao tal chinh riengCho kY k~ toan ttl ngay 01/04/20 19 d~n ngay 30106/2019
2.5. Cac nghi~p vI}b~ng ngoai t~
Cac giao dich bang ngoai t~ trong kY k~ toan duoc quy d6i ra d6ng Vi~t Narn thea 15' gia thuc t~ tai ngay giao dich. Ty giagiao djch thuc t~ nay dircc xac dinh thea nguyen tAe sau:_ Khi rnua ban ngoai t~: la 15' gia duoc quy dinh trong hop d6ng rnua, ban ngoai t~ gitra Cong ty va ngan hang thuong mai;
_ Khi g6p v6n: 1a 15' gia rnua ngoai t~ cua ngan hang noi Cong ty rna tai khoan tai ngay g6p v5n. Khi nhan gop von: la 15' giarnua ngoai t~ cua ngan hang noi Cong ty rna tai khoan d€ nh~n v6n cua nha dfru tu t~i ngay g6p v6n;
- Khi ghi nh~n ng phai thu: 1a 15' gia rnua cua ngan hang thuang rn~i nai Cong ty chi djnh khach hang thanh toan t~i thaidi€m giao djch phat sinh;
_ Khi ghi nh~n ng phai tra: 1a 15' gia ban cua ngan hang thuang rn~i nai Cong ty dlJ ki~n giao djeh t~i thai di€rn giao djchphat sinh;
_ Khi rnua sk tAi san ho~c thanh toan ngay b~ng ngo~i t~: 1a 15' gia rnua cua ngan hang thuang rn~i nai Cong ty thlJc hi~nthanh toano
Ty gia giao dich th\l'Ct~ khi danh gia l~i cac khoan rn1,lcti~n t~ c6 g6c ngo~i t~ t~i thai di€rn l~p Bao cao tai chinh rieng dugexac dinh thea nguyen tic:_ D6i vai khoan rn1,lcphan lo~i 1a tai san: ap d\lng 15' gia rnua ngo~i t~ cua ngan hang thuang rn~i nai Cong ty thuOng xuyen
c6 giao djch;_ D6i v6i ti~n gui ngo~i t~: ap d1,lng15' gia rnua cua chinh ngan hang nai Cong ty rna tai khoan ngo~i t~;_ D6i vai khoan rn1,lcphan lo~i la ng phai tra: ap d1,lng15' gia ban ngo~i t~ cua ngan hang thuang rn~i nai Cong ty thuang
xuyen c6 giao dich.
TAt cft cac khoan chenh l~ch 15' gia th\l'C t~ phat sinh trong kY va chenh l~ch do danh gia l~i s6 du cac khofm rnuc ti~n te c6g6c ngo~i t~ t~i thm di€rn l~p Bao cao tai chinh dugc h~ch toan vao k~t qua ho~t dong kinh doanh cua kY k~ to~n. Tron~ d6Hii chenh l~ch 15' gia do danh gia l~i 55 du cu6i kY eua cac khoan m1,lcti~n t~ e6 g6C ngo~i t~ khong dugc Slr d\lng d€ phanph6i 19i nhu~ ho~c chia cb tUc.
2.6. Ti~n va cac khoiin tu-O"ngdu·o·ng ti~n
Ti~n bao g6rn ti~n m~t t~i quy, ti~n gui ngan hang khong kY h~n.
Cac khoan tuang duang ti~n la cac khoan dfru tu ngin h~n c6 thai gian thu h6i khong qua 03 thang k€ til ngay dAutu, c6 tinhthanh khoan cao, c6 kha nang chuy€n d6i d~ dang thanh cac lugng ti~n xac djnh va khong c6 nhi~u rui ro trong chuy€n d6i
thanh ti~n.
2.7. Cac khoiin dAu tu- tili chinh
Cae khocmddu tl,( vao cae eong ty con, eong ty lien doanh lien kit dugc ghi nh~n ban dAu tren 56 k~ toan thea gia g6c. Saughi nh~n ban dfru, gia trj cua cac khoan dAutu nay dugc xac djnh thea gia g6c trlr di d\l' phong giarn gia khoan dAutu.
Cae khocmddu tl,( vao cae eong ty con, eong ty lien doanh lien kit rnua trong narn dugc ben mua xac djnh ngay rnua, gia phikhoan dAutu va thgc hi~n tM t1,ICk~ toan thea dung quy djnh cua Chuftn rnlJc k~ tm1n "Hgp nhAt kinh doanh" va "DAu tu vaocong ty lien doanh lien k~t". Trong Bao cao tai chinh hgp nh~t cac khofm dAu tu vao cong ty lien k~t dugc k~ toan thea
phuo-ng pbap v6n cM sa hihl.
Cae khocm ddu tl,( gop v6n vao cae dan vi khtie, bao g6rn: cac khoan dau tu vao cong C\l v6n cua do-n vj khac khong c6quy~n ki€rn soat, d6ng ki€rn soat ho~c c6 anh huang dang k€ d6i vai ben dugc dAu tu. Gia tri ghi 56 ban dau cua cac khoandAutu nay dugc xac djnh thea gia g6c. Sau ghi nh~n ban dAu, gia trj cua cac khoan dau tu nay dugc xac djnh thea gia g6c trtl
di dl,l phOng gilirn gia khoan dau tu.cb tirc nh~ b~ng c6 phi~u chi thlJc hi~n ghi nh~n s6 lugng c6 phi~u dugc nh~n, khong ghi nh~n tang gia trj khoan dAu tu va
doanh thu ho~t dOng tai chinh.
8
Cling ty C6 phAn Xay liip di~n Ise 18Ly Van PMc, Phuong Cat Linh, Quan D6ng Da, Thanhph6 Ha N9i, Vi~t Nam
Bao cao tili ehinh rlengCho ky k~ toan tir ngay 01/04/20 19 d~n ngay 30106/2019
Dir phong giam gia dAunr duoc I~p VaGthai diem cuoi ky cu thS nhir sau:D6i voi cac khoan dAu nr vao cong ty con va cong ty lien doanh lien k~t: can cir VaGBao cao tai chinh rieng cua cong tycon, cong ty lien doanh, lien k~t tai thai di€m trich I~p dl,fphong, Du phong giam gia dAu tu duoc lap khi don vi nhan dAunr phat sinh 16, ngoai tnr tnrong hop khoan 16do da dm trong k~ hoach khi quyet dinh dAu nr.£>6i voi khoan d§.u nr n~m giff lau dai (khong phan loai la chUng khoan kinh doanh) va khong c6 anh huang dang k~ d6iv6i ben dugc d~u tu: n€u khofm dAu tu VaGc6 phi€u niem y€t ho~c gia tri hgp Iy cua khoan d~u tu dugc xac dinh tin c~ythl vi~c I~p d1l phong dl,fa tren gia trj thi truang cua c6 phi~u; n~u khoan dAu tu khong xac dinh dugc gia tri hgp 19 t~i thaidi~m bao cao thl vi~c l~p dl,fphong can CIl VaGBao cao tai chinh t~i thai di~m trich l~p dl,fphong cua ben dugc d~u tu.
2.8. Cae khoan nC}'pbai thu
Cac khoan phai thu dugc thea doi chi ti~t thea kY h~n pbai thu, d6i tugng phai thu, lo~i nguyen t~ phai thu, va cac y~u t6khac thea nhu cAu qmin ly cua Cong ty.
Dl,fphOng ng phai thu kh6 doi dugc trich I~p cho cac khoan: ng phai thu qua h~ thanh toan ghi trong hgp d6ng kinh t~, cackh~ u6c vay ng, cam k~t hgp d6ng ho~c cam k€t ng va ng phai thu chua d~n h~n thanh toan nhung kho c6 kha nang thu h6i.Trong d6, vi~c trich l~p dl,fphOng ng phai thu qua h~n thanh toan dugc can ClI VaGthai gian tra ng g6c thea hgp d6ng muaban ban dAu,khong tinh den vi~c gia h~ ng gifra cac ben va ng phai thu chua d~n h~n thanh toan nhung khach ng da lam VaGtinh tr~g pM san ho~c dang lam tM Wc giai th~, mftt tich, bO tr6n.
2.9. Hang tan kho
Hang t6n kho dugc ghi nh~n ban d~u thea gia g6c bao g6m: chi phi mua, chi phi ch€ bi~n va cac chi phi lien quan trl,fc ti~pkhac pMt sinh d€ c6 dugc hang t6n kho a dia di€m va tr~ng tMi t~i thm di€m ghi nh~ ban dAu. Sau ghi nh~ ban dAu, t~ithai di€m l~p Bao cao tai chinh n€u gia tri thufin co th€ thl,fc hi~n dugc cua hang t6n kho thftp hon gia g6c thl hang t6n khodugc ghi nh~ thea gia tri thu~n c6 th~ th\lc hi~n dugc.
Gia tri hang t6n kho duQ'c xac dinh thea phuong pMp binh quan gia quy€nHang t6n kho duQ'c h~ch toan thea phuong pMp ke khai thuang xuyen.
Phuong pMp xac dinh gia tri san phfun da dang cu6i k'5':
_ Chi phi san xuftt kinh doanh da dang dugc t~p hgp thea tirng cong trinh chua hoan thanh ho~c chua ghi nh~n doanh thu,tuong Ung v6i kh6i lugng cong vi~c con da dang cu6i kYo
D\l phOng giam gia hang t6n kho duQ'c I~p VaGthCridiem cu6i kY la s6 chenh I~ch giua gia g6c cua hang t6n kho 16n han giatri thufin c6 th~ th\lc hi~n dugc.
2.10. Tai san c6 dinh va BAt dQng san dfiu tu·
Hi san c6 dinh hil"uhinh, tai san c6 dinh vo hinh dugc ghi nh~n ban d~u thea gia g6c. Trong qua trinh su d\lng, tfii san c6dinh hil"uhmh, tai san c6 dinh vo hinh dugc ghi nMn thea nguyen gia, hao mon luy k€ va gia tri con I~i. Khftu hao dugc trichthea phuong phap duang thimg.
Khftu hao tai san c6 dinh dugc trich thea phuong pMp duang th~ng v6i thCrigian khftu hao dugc u6c tinh nhu sau:_ NM cua, v~t ki€n trUc 05 - 30 nam_ May m6c, thi€t bi 03 - 20 nam
- Phuong ti~n v~n mi, truy€n dfin- Thi€t bi van phOng
Hi san c6 dinh khac- Phfin m€m quan ly
06 - 10 nam03 - 06 nam04 - 05 nam03 - 05 nam
9
Cong ty C6 phdn Xay lAp l1i~n IS6 18 Ly Van PMc, Phuong Cat Linh, Quan D6ng Da, Thanhph6 Ha NQi, Vi~t Nam
Bao cao titi chinh riengCho ky k~ toan tir ngay 01/04/20 19 d~n ngay 30106/2019
B§t dQng san d~u nr duoc ghi nh~n ban d~u thea gill.g6c.D6i voi bAt dQng san d~u nr nam gifr cho tang gia, truce ngay 01/0112015 duoc tinh trich khau hao thea phuong phap duongthing nrong t\l'nhir cac tai san khac, k€ tir ngay 01/01/2015 kh6ng thuc hien trich khau hao.D6i voi bAt dQng san d~u ill cho thue hoat dQng diroc ghi nh~n thea nguyen gia, hao mon luy k€ va gia tr] con Iai, Trong dokhau hao diroc trich thea phirong phap duong thang voi thai gian khau hao diroc uoc tinh nhu sau:
- Nha cira, v~t kien true 25 nam
2.11. Chi phi tnt trurrc
Cac chi phi dll phat sinh lien quan d6n k6t qua ho~t dQng san xu§t kinh doanh ctia nhi~u kY k6 toan dugc h~ch to{m vao chiphi tra truac d€ phan b6 d~n vao k6t qua ho~t dQng kinh doanh trong cac kY k6 toan sau.
Vi~c tinh va phan b6 chi phi tra truac dai h~n vao chi phi san xuAt kinh doanh rung Icy k6 toan dugc cAn cu vao tinh chAt,muc dQ tUng Io~i chi phi d€ h.ra ch<;>nphuang phap va tieu thuc pMn b6 hgp IY·Chi phi tra truac dugc phan b6 d~n vao chiphi san xu§t kinh doanh thea phuang pMp duang th~ng.
2.12. Cac khoan nQ' phili tra
Cac khoim ng phai tra dugc thea doi thea kY h~n phai tra, d6i tugng phai tra, Io~i nguyen t~ phai tra va cac y6u t6 khac theanhu cftu quan Iy ctia C6ng ty.
2.13. Yay
Cac khoan yay dugc thea doi thea tUng d6i tugng cho yay, tirng kh6 uac yay ng va Icy h~n phai tra cua cac khoan yay.TruOng hgp yay b~ng ngo~i t~ thi thgc hi~n thea doi chi ti6t thea nguyen t~.
2.14. Chi phi di yay
Chi phi di yay duQ'c ghi nh~n vao chi phi san xuAt, kinh doanh trong Icy khi pMt sinh, trir chi phi di yay lien quan tr\l'c ti6pd6n vi~c d~u tu xay d\l'llg ho~c san xu§t tai san deYdang dugc tinh vao gill.tri ctia Uti san d6 (dugc v6n hoa) khi c6 du cac di~uki~n quy dinh trong Chudn mgc K6 toan Vi~t Nam s6 16 "Chi phi di vay". Ngoai ra, d6i v&i khoan yay rieng ph\lc V\l vi~cxay d\l'Dgtai san c6 djnh, bat dQng san d~u tu, Illi yay dugc v6n h6a k€ ca khi thm gian xay d\l'llg duai 12 tMng.
2.15. Chi phi pbai td
Cac khoan phai tra cho hang bOa dich V\ldll nh~ dugc ru nguai ban ho~c dll dugc cung dp cho nguai mua trong kY bao caonhung th\l'c t6 chua chi tra va cac khoan phai tra khac dugc ghi nh~n vao chi phi san xu§t, kinh doanh ctia kY bao cao.
Vi~c ghi nh~n cac khoan chi phi phili tra vao chi phi san xu§t, kinh doanh trong Icy dugc th\l'c hi~n thea nguyen tic phU hgpgifra doanh thu va chi phi pMt sinh trong kYo Cac khoan chi phi phai tra se dugc quy6t toan vai s6 chi phi th\l'c t6 pMt sinh.S6 chenh I~ch gifra s6 trich truac va chi phi th\l'Ct6 dugc hoan nh~p.
2.16. Cac khoan d\l' phOng phili tra
Cac khoan d\l' phOng phai tra chi dugc ghi nh~n khi th6a man cac di~u ki~n sau:_ C6ng ty c6 nghia V\lng hi~n t~i (nghia V\lphap I)' ho~c nghia V\llien dai) do k6t qua tiI mQt S\l'ki~n dll xay ra;_ Sg giam sut v~ nhUng Igi ich kinh t6 c6 th€ xay ra dftn d6n vi~c yeu cau phai thanh toan nghia V\l ng;_ Dua ra dugc mQt uac tfnh dang tin c~y v~ gill.tri ctia nghia V\l ng d6.
Gia tri dugc ghi nh~ ctia mQt khoan d\l' phOng phai tra la gia tri dugc uac tinh hgp 1)'nh§t v~ khoan ti€n se phai chi d€ thanht0l1nnghia V\l ng hi~n t~i t~i ngay k6t thUc kY k6 toano
Chi nhUng khoan chi phi lien quan d6n khoan d\l' phong phai tra da I~p ban d~u mai dugc bi! dip b~ng khoan d\l' phong phai
tra d6.
10
Cong ty C6 ph§n Xay l~p cJj~n I85 18 Ly Van Phuc, Phuong Cat Linh, Quan .D5ng Da, Thanhph5 Ha NQi, Vi~t Nam
Bao cao tai chinh rlengCho IcY k~ toan tir ngay 01/04/20 19 d~n ngay 30106/2019
Co sa ghi nhan khoan du phong phai tra v~ bao hanh cong trinh xay I~p va cac cong trinh gia cong cQt thep la 3% - 5% trendoanh thu dtroc xac dinh ch~c chan, duoc khach hang chap nhan, can cir thee di~u khoan bao hanh tren hop d6ng va xet deanv~ kha nang bao hanh cua Ban Tlmg Giam d5c Cong ty va cac phong ban c6 lien quan.
Dl,Iphong phai tra ducc ghi nhan vao chi phi san xu~t kinh doanh cua IcY k~ toano Khoan chenh I~ch gitra s5 du phong phaitra da I~p a IcY tnroc chua sli dung h~t 160 han sb dl,IphOng phai tra I~p a kY bao cao dugc hoim nh~p ghi giiim chi phi sanxu~t, kinh doanh trong IcY tm khoan cMnh I~ch 160 han cua khoan dl,I phOng phai tra v€ bao hanh cong trinh xay I~p dugchoan nh~p vao thu nh~p khac trong kY k~ toano
2.17. Vbn chii so· hihl
V5n dAutu cua chu sa hUu dugc ghi nh~n thee s5 v5n thl,Ic g6p cua chu sa hUu.
Th~ng du v5n c6 phAn phan anh chenh l~ch giua m~nh gia, chi phi trl,ICti~p lien quan d~n vi~c phat hanh c6 phi~u va gia phathanh c6 phi~u (1<6ca cac truOng hgp tai pMt hanh c6 phi~u quy) va c6 th6 la th~ng du duang (n~u gia phat hanh cao hanm~nh gia va chi phi trl,Ic ti€p lien quan d~n vi~c pMt hanh c6 phi~u) ho~c thang du am (n~u gia pMt hanh th~p han m~nh giava chi phi truc ti~p lien Quan d~n viec pMt banh c6 phi~u).
V5n khac thuQc V5n cbU sa huu phan anh s5 v6n kinh doanh dugc hinh thanh do b6 sung tir k~t qua ho~t dQng kinh doanhho~c do dugc t~g, bi€u, tai trg, danh gia I~i tai san (n~u dugc phep ghi-tang, giam V6n dAu tu cua chu sa hUu).
C6 phi~u quy la c6 phi~u do Cong ty phat hanh va dugc Cong ty mua I~i, c6 phi~u nay khong bi bUy b6 va se dugc tai phathanh tra l~i trong khoang thai gian thee quy dinh cua pMp lu~t v~ chUng khoan. C6 phi~u quy dugc ghi nh~n thee gia tritbl,Ic t€ mua l~i va trinh bay tren Bang Can d6i k~ toan la mQt khoan ghi giiim V6n dAu tu cua chu sa hihl. Gia v6n cua c6phi~u quy khi tai pMt hanh ho~c khi sli d\IDgd6 tra c6 tirc, thuang ... dugc tinh thee phuang phap binh quan gia quy~n.
Chenh I~ch danh gia l~i tai san duQ'c phan anh trong cac truang hgp: khi c6 quy€t dinh cua Nba nu6c v~ danh gia l~i tai san,khi thl,IChi~n c6 phAn h6a doanh nghi~p Nha nu6c, va cac truOng hgp khac thee quy dinh cua phap lu~t.
Lqi nhu~ sau thu~ chua phan phbi phan anh k~t qua kinh doanh (Uii, 16) sau thu€ thu nh~p doanh nghi~p va tinh hinh phanchia lqi nhu~ ho~c xli ly 16 cua Cong ty. Vi~c pharr ph6i Igi nhu~n duQ'c thl,Ic hi~n khi Cong ty c6 lqi nhu~ sau thu~ chuapharr pb6i khong vugt qua muc 19i nhu~ sau thu€ chua phan ph6i tren Bao cao tai chinh hgp nhat sau khi da lo~i trir anhhuang cua cac khoan lai do ghi nh~n tir giao dich mua gia reo TruOng hgp tra c6 tirc, 19i nhu~n cho chu sa hUu qua muc s5Igi nhu~ sau thu~ chua pharr ph6i dugc ghi nh~n nhu truOng hgp giiim v6n g6p. Lgi nhu~n sau thu~ chua phan ph6i c6 th€dugc chia cho cac nha dAu tu dl,Ia tren tY 1~g6p v6n sau khi dugc D~i hQi d6ng c6 dong pM duy~t va sau khi da trich I~p cacquy thee Di€u 1~Cong ty va cac quy dinh cua phap lu~t Vi~t Nam.
C6 tirc phai tra cho cac c6 dong dugc ghi nh~n la khoan phai tra tren Bang Can dbi k~ toan cua Cong ty sau khi co thong baochia c6 tuc cua HQi dbng Quan tri Cong ty va thOng bao ngay ch6t quy~n nh~n c6 tirc cua Trung tam LUll kY chung khoan
Vi~tNam.
2.18. Doanh thu
Doanh thuMn hangDoanh thu ban hang duQ'c ghi nh~n khi dbng thai thOa man cae di~u ki~n sau:_ PhArr100 nii ro va Igi fch g~n li~n v6i quy~n sa huu san phfun ho~c hang h6a da dUQ'cchuy€n giao cho nguai mua;_ Cong ty khong con nAm giu quy~n quan 19 bang h6a nhu nguai sa hihl bang h6a ho~c quy~n ki€m soat himg h6a;
_ Doanh thu duQ'c xac dinh tuang dbi ch~c ch~n;_ Cong ty da thu dugc ho~c se thu dugc 19i ich kinh t~ tir giao dich ban hang;_ Xac dinh dugc chi phi lien quan d€n giao dich ban hang.
Doanh thu cung cdp dich v¥Doanh thu cung cap dich V\l dugc ghi nh~n khi dbng tMi th6a man cac di~u ki~n sau:
_ Doanh thu dugc xac dinh tuang d6i ch~c ch~n;_ C6 kha nang thu dm;rc 19i ich kinh t~ tir giao dich cung c~p dich V\l d6;_ Xac dinh dugc phAn cong vi~c da hoan thanh VaGngay l~p Bang can d6i k€ toan;_ Xac dinh dugc chi phi phat sinh cho giao djch va chi phi d€ hoan tbanh giao dich cung cap dich V\l d6.
11
Cong ty ca ph§n Xay Hip c1i~nIS6 18 Ly Van PhUc, Phuong Cat Linh, Quan D6ng Da, Thanhph6 Ha NQi, Vi~t Nam
Bao cao tili chinh riengCho ky k~ toan nr ngay 01/04/20 19 d~n ngay 30106/2019
Phan cong vi~c cung cap dich V\) da hoan thanh duoc xac dinh thea phirong phap danh gia cong viec hoan thanh.
Doanh thu hop o6ng xdy dungCan ClId€ hach toan doanh thu la Quyet toan A-B d6i voi cac cong trinh di'ihoan thanh nghiem thu ban giao dua vao SlI dunghoac Ban xac nhan kh6i hrong xay dung CO" ban hoan thanh thea tung giai doan va Phieu gia thanh toan A-B d6i voi cac congtrinh c6 thai gian thi cong dai, Gia tri hach toan doanh thu la gia tri quyet toan cong trlnh/gia trj thanh toan giai doan (khongbao g6m thuB GTGT).
Doanh thu hOflto(jng tai chinhDoanh thu phat sinh tU ti€n lai, ti€n ban quy€n, c6 ruc, lQ'inhu~n duQ'c chia va cac khofm doanh thu hOl}.tdQng tai chinh khacduQ'cghi nh~ khi thOa man d6ng thai hai (2) di€u ki~n sau:- C6 kha nang thu duQ'c lQ'iich kinh t~ tU giao dich d6;- Doanh thu duQ'c xac dinh tuang d6i chic chin.
C? ruc, lqi nhu~n duQ'c chia duQ'c ghi nh~n khi Cong ty dUQ'cquy~n nh~n c6 tirc ho~c duQ'c quy~n nh~n IQ'inhu~n tir vi~c g6pvon.
C6 phi~u thuang hay c6 ruc tra b~ng c6 phi~u: Khong ghi nh~n khoan thu nh~p khi quy~n dUQ'cnh~n c6 phi~u thuang hay c6ruc b~g c6 phi~u duQ'c xac l~p, s6 luqng c6 phi~u thuang hay c6 ruc b~ng c6 phi~u nh~ dUQ'cthuy~t minh tren bao cao taichinh c6 lien quan.
2.19. Gia van bang ban
Gia v6n Mng ban va dich V\) trong kY dUQ'cghi nh~n phil hqp vui doanh thu phat sinh trong kY va dam bao tuan tM nguyen
tic th~ tr9ng.Gia v6n cong trinh xl1y lip: D6i vui cac cong trinh xl1y lip da hoan thanh, nghi~m thu ban giao ho~c dUQ'cchil dAu tu pheduy~t quy~t toan thi toan bQ chi phi t~p hqp cho cong trinh d6 dUQ'ck~t chuy€n de xac dinh k~t qua kinh doanh.
D6i v6i cac cong trinh c6 thai gian thi cong dai rna doanh thu duQ'c ghi nh~ thea gia tri xl1y lip hoan thanh duQ'c chu dAu tuxac nh~ thi gia v6n de xac dinh k~t qua kinh doanh tuang (rng vui gia tri xl1y lip da hoan thanh.
2.20. Chi phi tili chinh
Cac khoan chi phi duQ'c ghi nh~n vao chi phi tai chinh g6m:_ Chi phi ho~c cac khoan 16 lien quan d~n cac hOl}.tdQng dAu tu tai chinh;
- Chi phi di yay v6n;_ Dl,l'phOng t6n thilt dAu tu vao dan vi khac, 16 tY gia h6i doai. ..
Cac khoan tren duQ'c ghi nh~ thea t6ng s6 pMt sinh trong kY, khong bU trir vui doanh thu ho~t dQng tai chinh.
2.21. Thu@thu nh~p doanh nghi~p
a, Chi phi thu~ TNDN hi~n Mnh va Chi phi thu~ TNDN hoan ll}.iChi phi thu~ TNDN hi~n hanh duQ'c xac dinh tren C(Jsa thu nh~p chiu thu~ trong kY va thu~ sufrt thu~ TNDN trong kY k~ toan
hi~n hanh.
Chi phi thu~ TNDN hoan ll}.idUQ'cxac dinh tren cO'sa s6 chenh l~ch tl}.m thai duQ'Ckhfru trir, s6 chenh l~ch tl}.m thai chiu thu~
va thu~ sufrt thu~ TNDN.
Khong bu trir chi phi thu~ TNDN hi~n hanh vui chi phi thu~ TNDN hoan ll}.i.
12
Cong ty ca ph§n Xay I~p di~n IS6 18 Ly Van Phuc, Phuong Cat Linh, Quan Dong Da, Thanhph6 Ha NQi, Vi~t Nam
Bao cao tili chinh riengCho ky k6 toan tir ngay 01/04/2019 d6n ngay 30106/2019
b) Vu dlii thu6Theo gifty clnrng nhan ddu tu s6 11121 000149 do Uy ban Nhan dan tinh Cao Bang cftp ngay 21/08/2013 va Gifty chungnhan ddu ill di~u chinh s6 11121 000149/GCN£)ClIl111 ngay 17/0912014 cho du an ddu nr Thuy dien Bao Lam I; Theo giftychtrng nhan d§u ill s6 11121 000151 do Uy ban Nhan dan tinh Cao Bang cftp ngay 21/08/2013 va Gifty chimg nhan ddu illdieu chinh s6 11121 000151/GCN£)Cl/1111 ngay 17/0912014 cho du an ddu nr Thuy dien Bao Lam 3; Theo quyet dinh chutnrong dclu ill s6 2548/Q£)-UBND do Uy ban Nhan dan tinh Cao Bang c§p ngay 25/12/2015 du an cho ddu illThuy di~n BaoLam 3A thl cac uu dlii d6i v6i cac dlJ an nhu sau:- £)ugc hu<'mgthu€ suftt thu€ TNDN la 10% trong thai gian 15 nam;_ £)ugc mi8n thu€ TNDN 4 nam k~ tir khi co thu nh~p chiu thu€ va giam 50% s6 thu€ phai nQP cho 9 nam ti€p theo;_ £)ugc bU trir ti~n b6i thuOng giai phong m~t bkg vao ti~n thue dftt phai nQP hang nam.Nam 2017 la nam ddu tien phat sinh thu nh~p chiu thu€ tir cae dl,Ian nay nen nam 20 19 v~n duge mi€n thu€ TNDN phiti nQp.
2.22. Cae ben lien quan
Cae ben duqc coi la lien quan n€u ben do co kha nang ki€m soat ho~e co anh hu<'mg dang k€ d6i v6i ben kia trong viec raquy€t dinh v~ cae ehinh sach tili chinh va hOf:ltdQng. Cac ben lien quan eua Cong ty bao g6m:_ Cac doanh nghi~p tTIlc ti€p hay gian ti€p qua mQt ho~c nhi~u trung gian co quy~n ki€m soat Cong ty ho~e ehiu SIJ ki€m
soat ciia Cong ty, ho~e cimg chung SIJ ki€m soat v6i Cong ty, bao g6m eft cong ty m~, eong ty con va eong ty lien k6t;
_ Cac ea nhan tTIle ti€p ho~e gian ti€p nAm quy~n bi~u quy€t eiia Cong ty rna co anh hu<'mg dang k€ d6i v6i Cong ty, nhilngnhan SIJ quan ly eM eh6t eua Cong ty, nhilng thanh vien m~t thi€t trong gia dinh cua cae ea nhan nay;
_ Cae doanh nghi~p do eac ca nhan neu tren n~m trlJe ti€p ho~c gian ti€p phdn quan trQng quy~n bi~u quy€t ho~e c6 anhhu<'mgdang k~ tm cac doanh nghi~p nay.
Trong vi~c xem xet timg m6i quan h~ eua eac ben lien quan d€ ph\le V1,l cho vi~e I~p va trinh bay Bao eao tai chinh, Cong tycM y tm ban chAt eua m6i quan h~ han la hinh th(re phap ly cua cae quan M d6.
3. TIEN VA cAc KHoAN TUONG DUONG TIEN30106/2019 01/0112019
VND VND
- Ti~nm~t 2.717.122.347 1.644.581.928
- Ti~n gui ngan hang khong leY hf:ln 65.055.474.370 22.654.648.602
- Cae khoitn tuang duang ti~n 315.000.000.000 548.000.000.000
382.772.596.717 572.299.230.530
4. cAc KHoAN DAu TU TAl CHINHa) DAu tu·n~mgiu' d~n ngay dao h~n
30106/2019 01/01/2019
Gia g6e Gia tri ghi s6 Gia g6e Gia tri ghi s6
VND VND VND VND
£)du tu ng~ hf:lIl 110.000.000.000 110.000.000.000 90.000.000.000 90.000.000.000
- Ti~n gfri c6 leY hf:ln 110.000.000.000 110.000.000.000 90.000.000.000 90.000.000.000
110.000.000.000 110.000.000.000 90.000.000.000 90.000.000.000
13
Cong ty ce ph§n Xay uip di~n ISc318 Ly Van Phuc, Phuong Cat Linh, Quan Dc3ngDa, Thanh phc3Ha NQi, Vi~t Nam
Bao cao tai chinh riengCho kY k~ toan tir ngay 01/04/2019 d~n ngay 30/06/2019
4. cAc KHoAN aAu TU TAl CHiNH
b) a§u to" gop v6n vito don vi khac
a§u to"vao Cong ty con_ Cong ty TNHH MTV Xay l~p di~n 1 - Dai M6_ Cong ty TNHH MTV Xay l~p di~n 1 - HaNQi_ Cong ty TNHH MTV Xay l~p di~n I - Mi~n Nam_ Cong ty TNHH MTV Xay l~p di~n 1 - Mi~n B~e_ Cong ty TNHH MTV Xay l~p di~n 1 - My Dlnh_ Cong ty TNHH MTV Xay l~p di~n 1 - Tir Liem_ Cong ty TNHH MTV Xay l~p di~n 1 - Ha Dong_ Cong ty TNHH MTV Xay l~p di~n 1- Nang Hirong_ Cong ty TNHH MTV Xay l~p di~n 1 - Hoang Mai_ Cong ty TNHH MTV Xay l~p dien 1 - Ninh Binh_ Cong ty TNHH ChS tao CQt thep Dong Anh_ Cong ty C6 ph~n Thuy di~n Trung Thu_ Cong ty C6 ph~n D~u tu Dia c3eMy DInh_ Cong ty C6 ph~n L~p may Cong nghi~p Vi~t Nam_ Cong ty C6 ph~ Co khi 6 to Hoa BInh_ Cong ty C6 ph~ Thuy di~n Bao Urn_ Cong ty C6 ph~n DAu tu Nling lUQ1lgMi~n B~e_ Cong ty CP Thuong Ml;liDAu tu Ti~n BQa§u to" vao Cong ty lien doanh, lien k~t_ Cong ty C6 phAn Gang tMp Cao B~ng_ Cong ty C6 phAn Kho{mg san Tan Phat
a§u to" vito dO'nvi kMe_ Cong ty C6 phAn Be tong Ly tam Vinaineon_ Ngan hang Thuong m~i C6 phAn DAu tu va Pbat tri€n Vi~t Nam(BIDV)
30/06/2019Gia goc
VND965.666.708.373
5.000.000.0005.000.000.000
25.000.000.00010.236.009.59710.000.000.00010.549.569.4225.942.874.315725.509.851
5.000.000.00010.000.000.00028.832.168.426151.200.000.000181.850.000.0002.550.000.000
235.005.518.2173.370.000.000
121.260.000.000154.145.058.545162.178.756.168124.748.756.16837.430.000.0004.821.770.0004.000.000.000821.770.000
1.132.667.234.541
Du phongVND
(87.798.504.648)(87.798.504.648)
(1.652.891.065)(1.652.891.065)
(89.451.395.713)
14
01/0112019Gia goc Du phong
VNDVND827.596.708.373
5.000.000.0005.000.000.000
25.000.000.00010.236.009.59710.000.000.00010.549.569.4225.942.874.315725.509.851
5.000.000.00010.000.000.00028.832.168.426151.200.000.000181.850.000.0002.550.000.000
234.165.518~2173.370.000.000
78.030.000.00060.145.058.545162.178.756.168124.748.756.16837.430.000.0004.821.770.0004.000.000.000821.770.000
(68.491.455.225)(68.491.455.225)
(1.652.891.065)(1.652.891.065)
(70.144.346.290)994.597.234.541
Cong ty cli ph AnXay Hlp di~n IS6 18 Ly Will Phuc, Phuong Cat Linh, Qu~ B6ng Da, Thanh ph6 Ha NQi, Viet Nam
Bao cao titi chinh rlengCho ky k€ toan tir ngay 01/04/2019 d€n ngay 30/06/2019
DAn nr vito Cong ty con'ThOng tin chi ti€t ve cac cong ty con cua Cong ty VaGngay 30/06/2019 nhu sau:Ten cong ty con NO'i thanh I~p va hoat
dQng
HaNQiHaNQiTP H6 Chi MinhHaNQiHaNQiHaNQiHaNQiHaNQiHaNQiHaNQi
Ty Ie lei Ich/Quyen TY Ie cam k€t gopbieu quyet
100,00% 100,00%100,00% 100,00%100,00% 100,00%100,00% 100,00%100,00% 100,00%100,00% 100,00%100,00% 100,00%100,00% 100,00%100,00% 100,00%90,00% 90,00%
Heat dQng kinh doanh ehinh
_ Cong ty TNHH MTV Xay l~p dien 1 - Dai M6_ Cong ty TNHH MTV Xay l~p dien 1 - Ha NQi_ Cong ty TNHH MTV Xay I~p dien I - Mien Nam_ Cong ty TNHH MTV Xay I~p dien I - Mien B~e_ Cong ty TNHH MTV Xay l~p dien I - My Dinh_ Cong ty TNHH MTV Xay l~p dien I - TiT Liem_ Cong ty TNHH MTV Xay l~p dien 1 - Ha Bong_ Cong ty TNHH MTV Xay l~p dien I - Nang Huang_ Cong ty TNHH MTV Xay I~p dien 1 - Hoang Mai_ Cong ty TNHH Ch€ t~o CQt thep Bong Anh
Xay l~p dienXay l~p dienXay l~p dienXay l~p dienXay l~p dienXay l~p dienXay l~p dien
Dieh V\lXay l~p di~nSan xuAt eac lo~j eQt thep m~ kern,k€t eAu thep, ph\! tUng ph\! kien colien quan, dieh v\! ve m~; mua banthep, kern, v~t tu ph\!c V\l san xuftt,eh€ t~o k~t eAuthep; mua ban v~t tu,thi€t bi kY thu~t dien
- Cong ty C6 phfut Thuy di~n Trung Thu men Bien 60,00% 60,00%
- Cong ty C6 phAn BAu tu Bia 6e My Binh HaNQi 99,39% 99,39%
_ Cong ty C6 phAn L~p may Cong nghi~p Vi~t Nam HaNQi 51,00% 51,00%
- Cong ty C6 phdn CO'khi 6 to Hoa Binh HaNQi 99,88% 99,88%
- Cong ty CP Thuang M~i BAu tu Tj~n BQ HaNQi 99,95% 99,95%
Bdu tu xay dl,lllg cae nha may thuydi~n vira va nh6; San xuAt va kinhdoanh dien nangBAu tu, kinh doanh bAtdQng san
LAp d~t may moe va thi~t bi eongnghiepBdu tu, kinh doanh bAtdQng san
BAu tu, kinh doanh bftt dQng san
15
Cong ty ca phAn Xay Hip di~Jl IS6 18 Ly Van Phuc, Phuong Cat Linh, Qu~n Dang Da, Thanh ph6 Ha NQi, Viet Nam
Bao cao Uti chinh riengCho kY k€ toan til ngay 0110412019den ngay 30106/2019
Ten cong ty con Noi thanh I~p va hoatdQng
Ty Ie loi Ich/Quyenbieu quy€t
Ty Ie cam k~t g6p Heat dQng kinh doanh ehinh
- Cong ty C6 phan Thuy dien Bao Urn Cao Bang San xuAt, truyen tai va phan ph6idien; xay I~p cac cong trlnh duongday tai dien va tram bien ap; caccong trinh nguon dien; l~p d~t heth5ng dien ...
San xu§t, truyen tai va phan ph6idien; xay I~p cac cong trlnh duougday tai dien va tram bi@n ap; caccong trinh ngu6n dien; I~p d~t heth6ng dien
91,83% 91,83%
- Cong ty C6 ph§n Dau nr Nang luong Mien B~e Cao B~ng 66,59% 51,00%
BAu hr vao Cong ty lien doanh, lien k@tThong tin chi tiet v~ cae eong ty lien doanh, lien k@teua Cong ty vao ngay 30106/2019 nhu sau:Ten cong ty lien doanh, lien ket Ncri thanh I~p va ho~t Ty l~ Igi ich/Quy~n
dQng bieu quyetTy l~ theo cam k~t g6p Ho~t dQng kinh doanh ehinh
- Cong ty C6 ph§n Gang thep Cao B~ng CaoB~g Khai thae, ehe bien va kinh doanhcae 10~ikhoang san
25,09% 25,09%
- Cong ty C6 ph§n Khoang san TAn Phat Cao B~ng 33,92% 27,13% Tham do khoang san, khai thackhoang san; Khai thae qu~ng s~t, Banbuon kim lo~i va qu~ng kim lo~i
DAu tu' V30 do'n vi khacTen eong ty nh~n dau tu Ncri thanh I~p va ho~t Ty I~ Igi feh Ty l~ bi~u quy€t Ho~t dQng kinh doanh ehinh
dQog
Hai Duong 10,00% 10,00% San xuAt be tong va cae san ph§m tirxi mang va th~eh eao
HaNQi 0,00136% 0,00136% Ngan hang
- Cong ty C6 ph§n Be tong Ly tam Vinaineon
- Ngan hang Thuong m~i C6 ph§n Dau tu va PMt trien Viet NamCBmV)
16
Cong ty c6 phAnXay I~p di~n IS6 18 Ly Van Phuc, Phuong Cat Linh, Qu~n D6ng Da, Thanhph6 Ha NQi, Vi~t Nam
Bao cao tai chinh riengCho ky k~ toan tic ngay 01/04/20 19 d~n ngay 30106/2019
5. PHA.I THU NGAN H~N CVA KHAcH HANG
Phai thu ciia khach bang chi ti~t theo khach hang co s6du lon- Tfmg cong ty Di~n lire Mien B~c- T6ng cong ty di~n hrc TP Ha NQi- Cong ty CP D~u nr kinh doanh Di~n luc TP He, Chi Minh- Cong ty c6 ph~n d~u tuNang hrong Mi~n Bic- Cong ty c6 phan nang hrong Hanwha - BCG Bang Duong- Cac khoan phai thu khac
6. TRA. TRUaC CHO NGuffi BAN NGAN H~N
Tn trtrcYccho ngllOl ban chi ti~t theo nha cung dp co s6du lon
- Cong ty May va thi~t bi cong nghiep (MIE)- Dongfang Electric International Coroporation- Cong ty CP Gang TMp Thai Nguyen- Cty TNHH Ch~ tao eQt thep Dong Anh- Cong ty CP Gia LQc PMt- Wuxi Jiangnan Cable Co., Ltd- Cong ty CP Song Da 4- Cong ty TNHH MTV Xay Lip di~n 1- Ninh Binh- Cty TNHH MTV xay lip di~n 1Hoang Mai- Cty TNHH MTV xay lip di~ 1Mi~n Bic- Cac khoan tra truac eho ngum ban khac
7. pHAI THU NGAN H~N KHAc30/06/2019
VNDGia tri
Pbai thu v~ e6 tirc va lQinhu~ dugc ehiaPbai thu v~ liii ti~n girl, ti~neho yay
Pbai thu v~ bao hi~m xii hQi
TI;lIDimg d~n bU GPMB
VND13.074.107.402
3.466.757.121
284.960.203
54.131.919.700
Tl;lmimg
- Pbai thu Phan NgQc Ti~n (DQiXay lip s6 1)
- Pbai thu Tr~n Nhung (DQiXay lip s6 3)Phfli thu khac
49.470.179.571
418.555.690
Dllphbng
(418.555.690)
2.151.632.200 (2.151.632.200)
69.921.195
123.068.033.082 (2.570.187.890)
17
30106/2019 01/01/2019VND VND
72 .645 .691.3 66 38.565.614.62270.843.486.613 66.433.701.40442.541.683.436 51.725.068.43682.924.645.971 129.315.564.955187.929.431.322506.971.362.405 500.646.446.349
963.856.301.113 786.686.395.766
30106/2019 0110112019VND VND
15.042.349.20740.059.764.360143.807.050.610131.865.252.74210.701.432.00021.761.126.9719.474.526.4155.466.485.3207.587.735.7386.941.752.397
327.361.066.155
720.068.541.915
24.222.309.65025.087.591.707
10.701.432.000
9.106.300.000
2.246.386.109
275.447.626.134
346.811.645.600
0110112019
Dll PhbngVND
7.670.660.225VND
3.044.630.136
364.796.243
21.786.777.994
418.555.690 (418.555.690)
2.151.632.200 (2.151.632.200)
93.843.870
35.530.896.358 (2.570.187.890)
Cong ty C6 phAn Xay lAp c1i~nIS6 18 Ly Van Phuc, Phuong Cat Linh, Quan £>6ng £>a,Thanhph6 Ha Ni)i, Vi~t Nam
Bao cao tiii chinh riengCho ky k~ toan tir ngay 01/04/20 19 d~n ngay 30106/2019
8. HANG TON KHO30106/2019 0110112019
Gia g6c Dl,I' phong Gia g6c Dl,I' phong
- Nguyen lieu, v~t lieu- Chi phi san xudt kinh doanh
de dang- Thanh pham- Hang hoa
VND205.386.601.511279.101.820.402
VND VND15.089.126.024
212.685.588.197
VND
1.682.253.719401.194.569
1.682.253.719401.194.569
229.858.162.509486.571.870.201
9. CHI PHi XAY Dl/NG co BAN DO DANG
30106/2019 01/01/2019VND VND
160.576.335.790 54.817.231.467125.176.735.440 40.488.129.79833.426.445.932 9.899.215.594
1.973.154.418 4.429.886.075
160.576.335.790 54.817.231.467
- Xay d,!ng co' ban+ Du an thuy di~n Bao Lac B (*)+ Du an thuy di~n Song Nhiem 4 (**)
+Cac d\l an khac
(*): Thong tin chi ti~t v€ Du an Thuy dien Bao Lac B cu th~ nhu sau:+ Quyet dinh chu tnrong dAu tu s6 100IQD-UDBND ngay 01-02-2018 do UBND tinh Cao Bang cap.+Muc tieu dAu tu: xay dung nha may thuy dien voi cong suat 18MW.+T6ng rmrc dAu tu 592 cy, dll khoi cong trong nam 2018, dir ki~n hoan thanh quy 3i2020.+Ngu6n'v6n thuc hien du an: 30% v6n tl,l c6, 70% tlr ngu6n v6n yay ngan hang.
(**): ThOng tin chi tiet v€ Dl,l an Thtiy dien Song Nhi~m 4 C\lthe nhu sau:+ Quyet dinh chAp thu~n thl,lc hi~n dl,l an dAu tu s6 1529/QD-UBND ngay 20-07-2018 do UBND tinh Ha Giang dp.+M\lc tieu dAu tu: xay d\lllg nha may thtiy dien v6i cong suAt 6 MW.+T6ng muc dAu tu 196 cy, dll khai cong trong quy 4/2018, dl,lki~n hoan thanh quy 3/2020.+Ngu6n v6n thl,lc hi~n d\l an: 30% v6n tl,l c6, 70% tlr ngu6n v6n yay ngan hang.
18
61
008"£SO"Z£9"0£L't119"U.0"L£ttZZ"artlrZ989"t90"£ZO"9L89CU6"989"869IlS"Lt8"OL£"£S61Jt19":1A~~U!"B.L
S~O'O10'lOt'S9L"1999'LSS'POIZL6'0£PTlP'Z6P6'9S£'SZ9'OS£S~'£~P'I~L"PILSSS'0~S'£6P'OL6~"VP,(v'ilu!131.lBIIIQ:1iJll}l~
L9£"tZZ"H8TZZ66S"Z09"9lS899"98z"0£S"SL6S"£LO"LH"t££S9"98rtS9"00lOS8"tLO"S88"Z84Jt19":1np9S
(~LO'9£6'~£P)(~LO'9£6'~£P)ueq'ilu.6nqu'~lquBq1.-
£P£'~~O'~I~'£P~~O'!;SI.~!;SPL"£O£'60£S££'S!;Z'IZL"!;lIZ'66S'£SL"61166'SOP'!;P9'L1~'iluo.QOBqn¥lf)l-
660'!;OrPPL"OSIPP~'LWI9POZ6'ZS6'OZZ'~P££'I!;L"1~6'SZZPP'LSZ'OLS'OS6~S'!;99'6£Z'!;9~"vpnp9S~JtAtllllQwOBIIiJll}1~
L9r8a"SSt"tS6"IOlZ"SL9"£S6Z68"£lP"tt9"L£8Z"8£r09Z"01lUP"8Zrlt£"66L19£"ZZ6"SSZ"9£0"l1Jt19":1np9S
(oOO"000"OS9)(000'OOO'0!;9)Ul}q'ilu.6nqu~lquBq.L-
PI9'~OP'ZZ~PI9'~OP'ZZ~quvqJuaoqueqoo'iluilp,(gxru"VG-
96£'L!;L"9£v'!;OOO'OL£'LS£000'000'0££'196£'L8£'61L"£~'iluo.QBnw-
L!;I'~11'9vr6P6'10IZ'~0£'99~Z68'£WPv9'L£8Z'8£I"08!;'601~ZO'1PL"lZ9'!;6LLPL"91!;'££L"~£O'1~nvpnp9Sl}1~u~An~N
aNAaNAaNAaNAaNAaNA~1Ul}nbu¥pu~,(n.Q:ll).Q
~uQ::>:ll}tpjG::>S.Lno'iluti.p'!qlV!q.L'!l}lUYAu~!l'iluonqd[qlV!ql'oour,(l}WUvP[lYA'B1):)VllN
HNlHfl.Q.HHNiaQ::>NYSIV.L"Ol
6IOz/9010£At}'ilUurP61OZlvOIIO'(v'iluruUl}Olr)[~oq::>WBNl~!A'!QNVH9qdqul}q.L'BG'ilu9Guy"b'qunw::>'illlQnqd':ll)qdU~A~'1819S
~U~!lqUJq:1!~l0l}:1oygIu~!pdYIAYXu,qd?::>Al~uQ::>
Cong ty c6 ph§n Xay I~p dien IS6 18 Ly Van Phuc, Phuong Cat Linh, Qu~n D6ng Da, Thanhph6 Ha N<)i,Vi~t Nam
Bao cao tai chinh rlengCho ky k~ toan illngay 01/04/20 19 d~n ngay 30106/2019
11. TAl SAN CO DINH VO HiNH
Hi san c6 dinh vo hlnh g6m c6:(1) Gia tri quyen su dung d~t khong thai han tai thon Yen Khe, xii Yen Thirong, huyen Gia Lam voi t6ng dien tich 122,6m2 dang ducc su dung lam Nha may Ch~ tao K~t cftu thep Yen Tlnrong voi nguyen gia la 1.108.070.000 VND.(2) Ph~n mem may tinh da h~t khau hao voi nguyen gia la: 109.900.000 d6ng.
12. BAT f)()NG SAN DAu TU' CRO THUEChung cir Nang Huang Chung cu My Dinh Chung cu PCC 1 Ha CQng
Plaza Dong ComplexVND VND VND VND
Nguyen gili~ ,
11.076.525.175 85.271.905.313 24.269.520.970So du dftu nam 120.617.951.458- Tang trong ky 5.205.921.561 5.205.921.561
s6 duo cu6i ky 11.076.525.175 90.477 .826.87 4 24.269.520.970 125.823.873.019
Gia tr] hao mon lOy k~S6 du dau nam 3.303.062.461 17.723.746.955 2.430.941.599 23.457.751.015
- Kh~u hao trong kY 197.750.772 2.108.839.720 481.400.907 2.787.991.399
s6 duo cu6i ky 3.500.813.233 19.832.586.675 2.912.342.506 26.245.742.414
Gia tr] con I~iT~i ngay d~u nam 7.773.462.714 67.548.158.358 21.838.579.371 97.160.200.443
T~i ngay cu6i ky 7.575.711.942 70.645.240.199 21.357.178.464 99.578.130.605
13. CHI PHi TRA TRUOC30106/2019 01/0112019
VND VND
31.483.866 115.926.55297.895.608 146.028.488
129.379.474 261.955.040
1.487.380.776 1.726.511.8144.923.648.570 2.695.324.270
21.017.268.919 21.192.563.077202.262.838 557.838.737
27.630.561.1 03 26.172.237.898
a) Ng~n h~n- Cong Cl,ldl,lDgCl,lxudt dimg- Chi phi tra wac ng~n h~n khac
b) Dili h~n- Cong Cl,ldl,lDgCl,lxu~t dung- Chi phi sua chUa tai san c6 djnh_ Chi phi giai ph6ng m~t b~ng cac Nha may Thuy di~n(*)
- Chi phi tra truac dai h~n khac
(*): Ti~n b6i thuang giai ph6ng mi,itbing cua cac cong trinh thUy di~n Bao Urn 1,3,3A duqc trir VaGti€n thue d~t phai n<)phang nam thea cac thong bao cua Cl,lCthu€ tinh Cao Bing Cl,lth6 nhu sau:_Cong trinh Thuy di~n Bao Urn 1, thea ThOng bao s6 192/TB-CT ngay 24111/2016, t6ng s6 ti€n duqc trir la 11.413.476.782
d6ng;_Cong trinh ThUy di~n Bao Urn 3, thea ThOng bao s6 849/TB-CT ngay 21108/2017, t6ng s6 ti€n duqc trir la 10.061.418.000
d6ng;_Cong trinh Thuy di~n Bao Lam 3A, thea Thong Mo s6 798/TB-CT ngay 07/08/2017, t6ng s6 ti~n duqc trir la 668.410.942
d6ng.
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Bao cao tal chlnh rlengCho ky k~ toan til ngay 01104/2019 dBnngay 30106/2019
ThOng tin chi ti@t lien quan d@nkhoan yay dai han
Loai ti€n
Ngan hang TMCP Ngoai thuong Vi~tNam - So giao dich
VND
Ngan hang Ngan hang TMCP Congthuong Vi~t Nam - CN Thanh An
VND
Ngan hang Ngan hang TMCP CongthuOlIg Vi~t Nam - CN Thanh An
VND
Ngao hang Ngan hang TMCP CongthuOlIg Vi~t Nam - CN Thanh An
KhOlin d~n h~n tni trong vong 12 thang
Khoan d@nh~n tra sau 12 thling
c) Cac khoan yay d8i yo·i cac ben lien quan
YayCong ty CP D§.u tu Dia lie My DinhCong ty C6 phc1nCo khi 6 to Hoa BinhCong ty C6 ph§.n D§.u tu TiBn BQ
Uii suat nam Thoi han vay Hlnh tlurc dam bao
T6ng liii suAt huy 180 thang k~ til ngay Uti san hlnh thanh tildQng ti~t kiem b~ng giai ngan du an Thuy dien Baoti€n d6ng kY han 12 Lam 3thang va bien dQ
T6ng liIi suAt huy 14 nam k~ til ngay Uti san hinh thanh tildQng th~t kiem bang giai ngan du an Bao Lac Bti@nd6ng ky han 12thang va bien dQ
T6ng liii suAt huy 180 thang k~ til ngay Uti san hinh thanh tildQng ti~t kiem b~ng giai ngao dlJ an ThUy di~n Baoti@nd6ng kY h~n 12 Um3Athang va bien dQ
Ui suAt uu diii tir 180 thang k~til ngay Uti san hinh thanh tilngu6n v6n h6 trg giai ngao dlJ an Thuy di~n BaoehuOlIg trinh pMt Lam 1
tri~n Nang lugng tait~o (REDP) eua WB
30/06/2019 01/0112019VND
353.500.000.000VND
353.500.000.000
2.959.464.141
69.339.170.283 69.339.170.283
504.168.395.700 504.168.395.700
929.967.030.124 927.007.565.983
28.600.000.000
927.007.565.983901.367.030.124
M6iguanhe __ ~ ~3~0/~06~/~20~1~9~ ~0~1I~0~1I~2~0~19 _G6e Ui G6c
VND VND VND
Cong ty conCong ty conCong ty con
76.878.400.000
110.700.000.00022
UiVND
210.000.000.00033.520.000.00018.200.000.000
Cling ty c6 ph§n Xay I~p ai~n IS6 18Ly Van Phuc, Phuong Cat Linh, Quan £)6ng Da, Thanhph6 Ha NQi, Vi~tNam
Bao cao tai chinh rlengCho kY k6 toan tir ngay 01/04/2019 d6n ngay 30106/2019
15. PHA! TRA NGU'OI BAN NGAN H~N30106/2019Gia tri S6 c6 kha nang tra
VND VND
Phal tra ngu·(riban chi ti~t theo nha cung dp co s6 dulon
- CtyTNHH MTV xay l~p dien1 Mien Nam
- Cty TNHH MTV xay l~p di~n1My £)inh
- Cong ty CP £)~u nr Thirongmai XNK Vj~t PMt
- Cong ty CP ung dung va Phattrien cong nghe thong tin(AIT)
- Cty CP Thuong Mai va KyThu~t Nang LUQ1lgVi~tNam
- Phai tra cac d6i nrong khac 278.361.609.950 278.361.609.950
98.973.710.277 98.973.710.277
73.219.394.658 73.219.394.658
25.381.770.101 25.381.770.101
475.936.484.986 475.936.484.986
16. NGUOI MUA TRA.TIEN TRUOC NGAN H~N
Ngtr()'imua tra ti~n trtr6',cchi ti~t theo a6i tuong- Ban QLDA cac cong trinh di~n Mien Trung- Cong ty CP £)i~n m~t troi My San - Hoan LQc Viet_ Cong ty CP Thuy di~n Da Nhim - Ham Thuan - Da Mi- Cong ty truy~n tai di~n 1- Nguaj mua tra ti~n truoc khac
23
01/0112019Gia tr] S6 c6 kha nang tra
n2'nO'
VND VND
87.048.319.098 87.048.319.098
39.603.722.588 39.603.722.588
71.961.445.345 71.961.445.345
123.910.640 123.910.640
271.593.866.281 271.593.866.281
470.331.263.952 470.331.263.952
30106/2019 OliO 1/20 19VND VND
61.523.683.704 27.030.938.01027.400.000.00015.704.155.345
9.447.484.58123.805.160.717 29.679.764.643
94.776.329.002 99.814.857.998
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Cong ty ca phAn Xay Hip di~n I56 18Ly Van PMc, Phuong Cat Linh, Quan D6ng Da, Thanhph6 Ha NQi, Vi~t Nam
Bao cao tai chlnh riengCho ky k€ toan tu ngay 01/04/2019 den ngay 30106/2019
18. CHI PHi PHAI TRA NGAN H~N30106/2019
- Chi phi Ulivay- Chi phi trich tnroc cac cong trinh xay lip va san xu~t cong nghiep- Chi phi trich tnroc cong trinh thuy di~n da hoan thanh- Chi phi trich truce khac
VND15.065.197.0294.160.521.03165.764.128.6021.955.230.506
86.945.077.168
19. PHAI TRA KHAc30106/2019
VNDa) Nglin han- Kinh phi cong doan- Bao hiem xa hQi- Bao hiem y t€- Bao hiem th~t nghiep- Nhan kY quy, kY CUQC ngin han- Phai tra ti€n bao trl du an bAt dQng san- Phai tra cac ban chi huy cong trinh- Cac khoan phai tra, phai nQP khac
117.136.696481.058.01084.892.59037.730.040
1.158.314.87012.100.189.831
6.582.6511.065.458.667
15.051.363.355
01/01/2019VND
19.101.666.2613.524.042.207
72.659.355.817
95.285.064.285
01101/2019VND
570.002.256
1.730.395.77412.917.285.445
51.748.7672.366.090.242
17.635.522.484
b) Dili han- Nhan kY quy, kY CUQC dai han l.l23.729.046 944.637.972
1.123.729.046 944.637.972
20. DOANH THU CHUA THVC HItN NGAN H~N30106/2019 0110112019
VND VND
- Doanh thu nhan truce ti€n thue van phong 665.063.118 101.992.887
665.063.118 101.992.887
21. DV PHONG pHAI TRA30106/2019 0110112019
VND VNDa) Nglin han- Dl,Iphong bao hanh cong trinh xay dl,Ing 6.196.277.618 6.196.277.618
6.196.277.618 6.196.277.618
b) Dili hl;ln- Dl,fphOng bao Mnh cong trinh xay dl,fOg 7.261.678.713 7.261.678.713
7.261.678.713 7.261.678.713
25
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Cling ty C6 ph§n Xay hip c:1i~nIS6 18 Ly Van PhUc, Phuong Cat Linh, Quan £>6ng £>a,Thanhph6 Ha NQi, Viet Nam
Bao cao tai chinh rlengCho kY k~ toan tir ngay 01/04/20 19 d~n ngay 30106/20I 9
b) Cac giao djch v~ vBn v6'i cac chi! so' hu'u va ph an ph6i c6 nrc, chia IQ'inhu~n6 thang dAu nam
2019VND
6 thang dAu nam2018VND
V6n dau tu cua chu s6 hilu- V6n gop tJdu IcY- V6n gop tang trong IcY- V6n gop cu6i IcYce nrc, loi nhuan dil chia- C6 tuc, 19'inhudn chia tren 19'inhudn IcY truce
1.327.702.940.000 1.154.528.420.000
1.327.702.940.000 1.154.528.420.000
c) C6 phi~u30106/2019 0110112019
132.770.294 115.452.842132.770.294 115.452.842132.770.294 115.452.842
432 432432 432
132.769.862 115.452.410132.769.862 115.452.410
10.000 10.000
30106/2019 0110112019VND VND
114.455.330.655 84.979.549.96046.742.864.034 32.004.973.686
161.198.194.689 116.984.523.646
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d) Cac quy Cling ty
- Quy dau tu phat trisn- Quy khac thuQc v6n cM s6 hilu
23. cAc KHoAN MVC NGOAI BANG CAN DOl ICE ToAN
30106/2019a, Ngo\li t~ cac IO\li (USD) 4.219,67
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Cong ty C3 ph§n Xay I~p di~n IS6 18 Ly Van PMc, Phuong Cat Linh, Quan D6ng Da, Thanhph6 Ha N<)i, Vi~t Nam
Bao cao tai chinh riengCho ky k~ toan nr ngay 01/04/20 19 d~n ngay 30106/2019
31. CHI PHi KHAc
Quy 2 nam 2019 Quy 2 nam 2018
Gia tr] con lai va Chi phi nhuongban, thanh ly tai san c6 dinh
ChiphikMc
4.063.925 49.661.337
228.957.024
278.618.3614.063.925
32. CHI pHi TRUE THU NH~P DOANH NGHI~P HI~N HANH
Thai TNDN tir hO{lt aCingkinh doanh chinhT6ng lei nhuan k€ toan tnroc thu€ TNDNCac khoan di€u chinh tang- Chiphi kh6ng h9P l¢Cac khoan di€u chinh giam- cd tu-c, la! nhudn duac chiaThu nh~p tinh thu€ TNDNThu€ suAtthu€ TNDN
Chi phi thu~ TNDN hi~n hanh
Cac khoan di€u chinh thu€ TNDN cua cac ky truce vao chi phi thue thunhap doanh nghiep hien hanh nam nay
Thu~ TNDN cu8i ciia ho~t dQng kinh doanh chinh (1)
Thai TNDN tir hO(1ta{Jngkillh doanh bitt aCingsanT6ng lqi nhu~ k€ toan truoc thu€ til HDKD b~t d<)ngsanThunh~p tinh.thu~ TNDN cua ho~t d<)ngkinh doanh b~t d<)ngsanThu~ su~t thu€ TNDN
Thu~ TNDN pbiii nQp cu8i ciia Hf)KD bilt d{>ngsan (2)
Thai TNDN tir hO{lt aCingkinh doallh thuy aifnTang lqi nhu~ k€ toan truoc thu€ TNDNThu nh~p tinh thu€ TNDN cua ho~t dQng kinh doanh thtiy di~nThu€ su~t thu€ TNDNCac khoim diSu chinh thu€ TNDN cua cac kY tniac vao chi phi thu~ thunh~p doanh nghi~p hi~n hanh nam nayChi phi thu~ TNDN hien Mnh ciia ho~t dQng kinh doanh thiiy di~n (3)
T6ng chi phi thu€ TNDN hi~n hanh (4) = (1)+(2)+(3)Thu€ thu nh~p doanh nghi~p phai n<)pdau kYThu€ thu nh~p doanh nghi~p da n<)ptrong kYTang thu~ TNDN phai n{>pcu8i ky
30
6 thang dAunam2019
6 thang dAunam2018
VND VND
4.063.925 3.219.123.757
228.957.024
4.063.925 3.448.080.781
6 thang dau nam 6 thang dAunam2019 2018VND VND
223.778.361.206 91.452.870.904324.586.086 548.434.544324.586.086 548.434.544
(161.207.504.805) (17.433.489.417)(161.207.504.805) (17.433.489.417)
62.895.442.487 74.567.816.03120% 20%
12.579.088.498 14.913.563.206
834.168.710
12.579.088.498 15.747.731.916
20% 20%
120.729.365.607120.729.365.607
87.628.134.94387.628.134.943
1.325.767.853
1.325.767.853
12.579.088.49815.728.343.732
(16.428.343.730)
11.879.088.500
17.073.499.76922.912.017.574
(25.571.954.135)
14.413.563.208
1£
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Cong ty ce ph§n Xay Hip dj~n IS6 18 Ly Vl\n Phue, Phuong Cat Linh, Quan B6ng Ba, Thanhph6 Ha NQi, Vi~t Nam
Bao cao tili chinh riengCho kY k€ toan nr ngay 01/04/2019 d€n ngay 30106/2019
34. NGHI~P Vl) vA so DU VOl cAc BEN LIEN QUAN
Trong ky, Cong ty e6 cac giao dich phat sinh va s6 du tai ngay k€t thuc ky k€ toan voi cac ben lien quan nhu sau:
Giao dich phat sinh trong ky:
Doanh thuCong ty TNHH MTV Xay Hipdi~n 1 Mi~n NamCong ty TNHH MTV Xay l~p di~n 1 Ha NQiCong ty TNHH MTV Xay uip di~n 1 Dai M6Cong ty TNHH Ch€ tao CQt thep Bong AnhCong ty TNHH MTV Xay l~p di~n 1 My mnhCong ty TNHH MTV Xay l~p di~n 1 Nang HuangCong ty TNHH MTV Xay l~p dien 1 Hoang MaiCong ty TNHH MTV Xay l~p di~n 1Mien B~eCong ty TNHH MTV Xay l~p di~n 1 Tir LiemCong ty TNHH MTV Xay l~p di~n 1 Ha BongCong ty TNHH MTV Xay l~p di~n 1Ninh BinhCong ty c6 ph§n ThUy di~n Trung ThuCong ty c6 ph~n L~p may Cong nghi~p Vi~t NamCong ty C6 ph§n Co khi 0 to Hoa BinhCong ty c6 Ph§n B~u tuBia 6e My BlnhCong ty C6 Ph§n Thuy di~n Bao LamCong ty CP d~u tuni!\nglw;mg Mi~n B~eCong ty c6 ph§n Gang tMp Cao B~g
Mua hang
Cong ty TNHH MTV Xay l~p di~n 1 Mi~n NamCong ty TNHH MTV Xay l~p di~n 1 Ha NQiCong ty TNHH MTV Xay l~p di~n 1 Bc;tiM6Cong ty TNHH Ch€ tc;tOCQt tMp Bong AnhCong ty TNHH MTV Xay l~p di~n 1 My BinhCong ty TNHH MTV Xay l~p di~n 1Nang HuangCong ty TNHH MTV Xay l~p di~n 1 Hoang MaiCong ty TNHH MTV Xay l~p di~n 1 Mi~n B~eCong ty TNHH MTV Xay l~p di~n 1 Tir LiemCong ty TNHH MTV Xay l~p di~n 1 Ha BongCong ty TNHH MTV Xay l~p di~n 1 Ninh BinhCong ty CP thUy di~n Bao LamCong ty C6 ph~n Co khi 0 to Hoa BlnhCong ty C6 Ph~n B~u tuBia 6e My BinhCong ty C6 Ph§n Thuang mc;tid~u tuTi8n BQ
M6iquanM
Cong ty conC6ng ty conCong ty conCong ty conCong ty conCong ty conCong ty conC6ng ty conCong ty conC6ng ty conCong ty conC6ng ty conC6ng ty conC6ng ty conCong ty conCong ty conCong ty con
C6ng ty lien k€t
C6ng ty conCong ty conC6ng ty conCong ty conCong ty conCong ty conC6ng ty conC6ng ty conCong ty conCong ty conCong ty conCong ty conC6ng ty conCong ty conCong ty con
32
6 thang d~u nam2019VND
96.853.015.23934.376.510194.527.636171.301.432
73.126.457.7101.473.280.722764.164.49172.963.423
299.999.092168.809.01860.337.422
242.857.26133.763.288115.854.546
6.018.743.18947.650.91064.963.636
4.619.789.3539.343.175.600
589.854.704.088
131.981.848.77719.946.212.63933.197.919.88971.900.822.70382.611.624.342
794.021.8404.614.556.646
21.748.268.39571.315.637.240120.083.238.87722.025.839.4139.634.713.327152.420.548
3.142.281.2061.497.600.000
6 thang d~u narn2018VND
11.809.633.197545.460.865462.544.407144.127.821
508.580.591754.533.499273.085.542
1.772.871.5061.022.391.040465.597.24883.342.46533.763.288115.854.546
3.281.533.244513.116.66337.672.728
1.795.157.744
360.496.634.907
72.584.379.76623.180.953.03425.065.473.58160.029.892.11148.291.112.213
693.442.7817.395.190.026
22.209.958.76541.452.270.78727.395.148.14420.686.635.76511.512.177.934
Cong ty c6 ph§n xay Hip i1i~n Ise 18Ly Van Phuc, Phuong Cat Linh, Quan B6ng Da, Thanhph6 Ha NQi, Vi~t Nam
Bao cao tai chinh riengCho ky k6 toan tit ngay 01/04/2019 d6n ngay 30106/2019
se dir tai ngay k6t thuc ky k6 toan
Phai thu ng~n han cua khach hang
Cong ty CP dAutu nang hrong Mi€n Bie
Phal thu ng~n han khacCong ty TNHH MTV Xay lip di~n 1 Mien NamCong ty TNHH MTV xay lip di~n 1 Ha NQiCong ty TNHH MTV xay lip di~n 1 Dai Me;Cty TNHH MTV xay lip di~n 1Hoang MaiCty TNHH MTV xay lip dien 1My BinhCty TNHH MTV xay lip di~n 1Mien BieCong ty TNHH MTV Xay lip dien 1 Tit LiemCong ty TNHH MTV Xay lip di~n 1 Ha BongCong ty e6 phan lip may cong nghiep Viet Nam
Tra trurrc cho ngU'o; ban ng~n hanCong ty TNHH Ch6 t;;tOCi)t tMp Bong AnhCty TNHH MTV xay lip di~n 1My BinhCty TNHH MTV xay lip di~n 1Nang HuangCty TNHH MTV xay lip di~n 1Hoang MaiCty TNHH MTV xay lip di~n 1Mi€n BieCong ty TNHH MTV Xay lip di~n 1Ha BongCong ty TNHH MTV Xay lip di~n 1Ninh BinhCong ty c6 phAn lip may cong nghi~p Vi~t NamCty CP co khi 0 to Hoa BinhCong ty CP dAu tu dia 6e My BinhCong ty CP thUy di~n Bao Lam
Phai tra ngU'M ban ng~n h~nCtyTNHH MTV xay lip di~n 1Mi€n NamCtyTNHH MTV xay lip di~n 1Ha NQiCty TNHH MTV xay lip di~n 1B;;tiMe; .Cty TNHH Ch6 t;;tOcQttMp Bong AnhCty TNHH MTV xay lip di~n 1My BinhCty TNHH MTV xay lip di~n 1Mi€n BieCty TNHH MTV xay lip di~n 1Tit LiemCty TNHH MTV xay lip di~n IHa BongCong ty TNHH MTV Xay Lip di~n 1-Ninh BinhChi nhanh Mi€n Nam-Cty TNHH Xay lip di~n I-My BinhCong ty CP dAutu dia 6c My mnhCong ty CP thUy di~n Bao LamCong ty CP BAu tu Tien BQ
Thu nh~p cua Ban T6ng Gicim d6c va HQi d6ng Quan trj
M6i quan h~
Cong ty con
Cong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty con
M6i quan h~
Cong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty con
Cong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty conCong ty con
33
30106/2019VND
82.924.645.971
82.924.645.971
13.074.107.4023.750.000.0001.317.482.9681.023.479.524187.712.604
1.500.000.0002.414.682.9361.582.435.413891.43l.l47406.882.810
30106/2019VND
203.009.340.587131.865.252.742
1.418.904.54387.292.394
7.587.735.7386.941.752.397
5.466.485.320127.440.000
47.009.946.461
2.504.530.992
172.343.231.44498.973.710.27717.148.856.19516.757.016.134
12.799.937.10623.014.082.281
993.242.1192.656.387.332
1.731.747.9456 thang dAunam
2019VND
3.169.522.847
01/01/2019VND
129.315.564.955
129.315.564.955
7.670.660.225
867.482.968650.683.742800.000.000945.608.903
1.436.334.1331.471.994.6031.061.072.585437.483.291
01/0112019VND
14.406.062.914
305.148.6402.246.386.109
663.364.625
127.440.0006.971.067.5844.092.655.956
227.301.532.37087.048.319.09814.327.858.38416.271.392.06335.644.869.61839.603.722.58811.468.253.26316.677.793.695
307.533.924183.386.049
5.768.403.688
6 tMng dAunam2018VND
3.340.629.200
Cong ty C6 ph~n Xay l~p di~n IS6 18 Ly Van PhUe, Phuong Cat Linh, Quan £>6ng£>a,Thanhph6 Ha N<)i,Vi~t Nam
Bao cao tal chinh rlengCho kY k~ toan tir ngay 01104/20 19 d~n ngay 30/06/2019
35. so LI~U SO SANH
S6 li~u so sanh tren Bang Can d6i k~ toan rieng eho ky k~ toan tir ngay 0110112019 d~n ngay 30/06/2019 va thuyet minhwang irng la s6 lieu cua Bao cao tai chinh rieng eho nam tai ehinh k~t thuc ngay 31 thang 12 nam 2018 da duoc C6ng tyTNHH Hang Kiem toan AASC kiem toan, S6 lieu so sanh tren Baa cao Ket qua heat d9ng kinh doanh rieng, Baa cao hruchuyen tian t~ rieng va cac thuyet minh wang irng la s6 li~u cua Bao cao tai chinh rieng eho kY k~ toan tir ngay 01104/2018d~n ngay 30/06/2018 va Baa eao tai ehinh giua nien d<) eho kY k~ toan tir ngay 01/01/2018 d~n ngay 30/612018 da dugeC6ng ty TNHH Hang KiSm toan AASC ki€m toan.
GIAI TRINH KET QuA KINH DOANH TRONG TRUONG HOP BIEN BQNG TREN 10%
Lgi nhu~ sau thu~ eho kY k~ toan tir ngay 01/04/2019 d~n ngay 30/06/2019 eua C6ng ty la 252,3915' d6ng tang 157,315'd6ng tuang (mg tang 165,5 % so vai eimg kY nam 2018 va Igi nhu~n sau thu~ eho kY k~ toan tir ngay 0110112019 d~n ngay30/06/2019 eua Cong ty la 331,9 15'd6ng tang 169,915' d6ng tuang (rug tang 104,9 % so v6i cling kY nam 2018 ehu y~u lado cae nguyen nhan sau:+Doanh thu tir ho~t d<)ngxay lip quy 2/2019 tang 404,515' d6ng wang (mg tang 95,2% va 6 tMng nam 2019 tang 703,815'd6ng wang (mg tang 109,4 % so vai cling kY nam ngoai+Doanh thu ho~t d<)ngtlii ehinh tir e6 tlre, Igi nhu~ duge ehia quy 2/2019 tang 146 15'd6ng wang (mg tang 1870% va 6thang nam 2019 tang 143,715' d6ng tuang (mg tang 825 % so vai cling kY nam ngoai eM y~u la do trong kY ghi nh~n Iginhu~n duge ehia tir C6ng ty C6 ph~n d~u tu £>ja6e My £>inh 14315' (DlJ an bat d<)ng san My £>lnhPlaza 2).
Tr~n Thj Minh Vi~tK~ toan truOng
Ph~mThj Thanh BinhNguai l~p biSuHa NQi, ngiIy 25 thang 07 nam 2019
34
