Professional Documents
Culture Documents
PK7
Accountants &
business advisers
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CONG TY CO PHAN DAU TLT PHAT TRIEN THANH DAT
Dia chi: Ducrng NguySn ThiDinh, phudng Thanh Ch6u, thanh ph5 Phi Ly, Hd Nam
-+-E Ban Gi6m d6c COng ty C6 phan D6u tu Phat tri6n ThAnh Dqt (ducvi dAy gOi tit la "COng ty") trinh
bAy 86o c6o ndy cing v0i B5o c5o tiri chinh cho ndm tdri chinh ketth0c vdo ngdy 31 th6ng 12
ndm 2017 cia Vin phong COng ty di dugc ki6m to6n b&i c5c ki€m toin vi€n dQc lfp.
Cong ty C6 phAn Diu tu Ph6t tri6n Thdnh Dat duEc thdnh lfp tai Viet Nam theo GiSy
ch0ng nhQn ding k1i kinh doanh s6 0ZOOtg+008 cdp l6n dAu ngdy 07/05/2001 vd duqc
chuy6n ddi t* c6ng ty TNHH thirnh Cdng ty C6 phAn theo Gi6y chrlng nhQn ding k1i kinh
doanh thay d6i IAn thr? 13 ngdy 27 thAng 11 ndm 2015 do S& Ke hoach vd DAu tu tinh HA
Nam c6p.
--: Thdnh vi6n HOi ddng Quin tri c0a COng ty trong ndm tdi chinh vd d6n ngdy lgp b6o c6o
ndy bao gdm:
Thdrnh vien Ban Giam d6c Cong ty d5 di6u hdnh hoat dong cia Cong ty trong nim ta
chinh va den ngiry lQp b5o c6o ndy bao g6m:
2
cOnc ry cO pnAt'r oAu rur pHAr rRrEru THANH DAT
Dia chi: Duong Nguy6n Thi Dinh, phuong Thanh ChAu inann pf O onrl Ly Ha Nam
4. Tinh hinh tii chinh vi k6t qui hoqt dQng kinh doanh
Chi tiet tlnh hinh tAi chinh.viro ngdy 31 th5ng 12 ndm 2017 vit ket qu6 hoat dQng kinh
doanh cho ndm tdi chinh k6t th0c cirng ngdy cria Vin phong COng ty duqc trlnh bdy trong
86o c5o tAi chinh tlinh kdm.
6. C6c khoin b5t thuong vi sr,r kiQn ph6t sinh sau ni6n dQ
Ngh! quy6t HOQT s6 tOlZOt8IDTD/NQ-HDQT ngdy 12t03t2018 ct]a C6ng ty C6 phan D6u
tuPhSt tri6n Thdrnh Dat thdng qua viQc thAnh lgp COng ty TNHH MTV DAu tu Ph6t tri6n vir
Thuong mai Thdnh Dat la cOng ty con, v6n dieu lO 26.000.000.000 VND, le v6n g6p ti
100% v6n di6u le.
COng ty TNHH PKF Viet Nam dugc chi dinh li ki6m todn vi6n thuc hien kiOm to6n 86o c6o
tdi chinh cho nim tAi chfnh ket thrlc vio ngAy 31 th6ng 12 ndm 2017 cia Vin phdng C0ng
ty.
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H' Ban Gi6m d6c COng ty c.am fet rang dE tuAn thrl c6c ydu-cAu n6u trdn trong viQc lQ.p 86o
c6o tdi chinh vd nhpn thSy kh6ng c6 v6n 06 Oat thuong xiy ra c6 th6 inh hu&ng d6n khd
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ning hoqt d0ng li6n tuc c0a doanh nghi6p.
- Ban Gi6m d6c C6ng ty chiu tr6ch nhi€m tl6m bio s6 fe toan duEc ghi chep dAy d0, phin
6nh trung thlrc vd hqp ly tinh hinh tii chinh cria Vdn phong COng ty vi ddm bdo 86o c6o
tdri chinh crla Vdn phong COng ty duEc lqp phir hEp voi c6c chu6n mgc kG to6n ViQt Nam, rt
Che d0 k6 to6n doanh nghigp Viet Nam hiOn hdnh vd cdc quy dinh phap lf c6 li,0n quan 3t
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d6n viQc l?p vd trinh biy b6o c6o tii chinh.
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Ban Gi6m d6c c0ng chiu tr6ch nhiQm ddm bio an toin cho c6c t?ri sdn vi di thr,rc hien c5c HLI
biQn phdp phU hEp d6 ngSn ngua vd ph6t hiQn sai s6t vi c6lc trudng hEp vi phqm kh6c.
/tl
Ban Gi6m d6c x6c nhAn rdng B5o c6o tii chinh cho nim tdi chinh ket th0c vdo ngdy 31 !
=-=_ thAng 12 ndm 2017 cOa Vin phdng C0ng ty d5 duEc lAp theo d0ng c5c ydu cAu n6u tr6n.
-_.= NgoAi ra, Ban Gi6m d6c cam k6t rang C0ng ty kh0ng vi phgm nghTa vgr cOng b6 thong tin
theo quy dtnh tai Th0ng tu sO tSS/ZO1sfff-BTC ngdy 06/1012015 cria BO Tii chinh huong
d6n cOng bO th6ng tin trr0n th!truong ch0ng khodn.
ii ki6n crla Ban Gi6m d6c C0ng ty, 86o c6o tAi chinh d5 Clugc ki6m todn (dinh kdm)
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Theo
dd phin 6nh trung thyb vd hEp li vd tinh hinh tiri chinh c0a Vin phong C0ng ty vdro ngdy
31 th6ng 12 ndm 2017, kil qud hoat d0ng kinh doanh vd tinh hinh luu chuy6n ti6n tQ trong
ndm tii chinh k6t th0c cirng ngiy vd duEc l?p pht hEp c5c chuSn mUc kG to6n ViQt Nam,
Che d0 k6 todn doanh nghiqp Viet Nam hien hirnh vi c6c quy dinh phip l1i c6 li6n quan
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d6n vir}c lqp vd trinh bdy b6o c5o tdi chinh.
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PKF Vi6t Nam
PK7
Accountants &
business advisers
-= Kfnh grli: auf CO d6ng, H6i d6ng Quin trivd Ban Gi6m di5c
H Cong ty CO phin Diu tu Phit tri6n Thdnh Dat
Ch0ng tOi di kiem to6n 86o c6o tdi chinh cho nim tai chinh k6t thric vio ngay 31 th6ng 12 nam
2017 c(ta Vdn phong COng ty C6 phAn DAu tu Ph6t tri6n Thdnh DEt duqc lAp ngAy 30 thring 03
nim 2018, bao g6m: Bdng can d6i fe toan vdro ngAy 31 th5ng 12nilm2017,BAo c6o k€t qud
- hoat d0ng kinh doanh, 86o c5o luu chuy6n ti6n te vd Bdn Thuyet minh bilo c6o tdi chinh cho
nim tdi chinh ket th0c cung ngAy dugc trinh bdy tir trang 07 den trang 35 kem theo.
-=-
86o c5o tdi chinh d5 duoc ki6m to6n ndy khong nhim phdn 6nh tinh hinh tdi chinh, k6t qu6 hoat
ddng kinh doanh vd tinh hinh luu chuy6n tien t0 theo cic nguyen t6c vd thong 16 ke to6n ducyc
chAp nhin chung tai c6c nuoc khdc ngodri VirOt Nam.
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Tr6ch nhi6m cia Ban Gi6m diic
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Ban Gi6m d6c C6ng ty C6 phAn DAu tu Ph6t trien Thdnh Dat chiu trSch nhiem vO viOc l6p vd trinh
biry trung thr,rc vir hqp ly b5o c6o tdi chinh cOa Vin phong Cong ty theo cdc chuAn mu,c ke to6n
!t!-
Vi6t Nam, cnO Og ke to6n doanh nghiOp Viet Nam vd c5c quy dinh phap lyi co li6n quan den viec
lap vir trinh biry b6o c6o tdi chlnh va chiu tr6ch nhi6m ve ki6m sodt noi bO ma Ban Gi6m d6c x6c
-- dinh li cAn thiet Oe Odm bdo cho viec l6p vd trinh biry bao c6o tdri chinh khong co sai sot trong
y,0u do gian l?n hoic nhAm l5n.
COng viQc kiem to6n bao g6m thuc hi6n cdc th0 tuc nhdm thu thAp c6c bing chung kiem toan vd
cdc s5 lieu vir thuyet minh tr6n b6o c6o tdi chinh. Cac th0 tuc ki6m to6n ducyc lua chon du,a tren
x6t do6n c0a ki6m to6n vi6n, bao gom danh gia r0i ro co sai sot trqng yeu trong b5o c6o tai chfnh
do gian IAn hoic nh6m l5n. Khi thUc hi€n d5nh giii c5c r0i ro nay, ki6m to6n viOn di xem xet ki6m
so6t noi b0 c0a Vdn phong C6ng ty li6n quan ddn viec IQp vir trinh bdy b6o c6o tdi chinh trung
thUc, hgp l! nhim thiet kO c6c th0 tUc ki0m to6n phu hEp vcyi tinh hinh thLrc te, tuy nhi6n khOng
nhim mgc dich dua ra 17 ki6n ve hieu qud c0a kiem soiit ngi bg cia Vin phong C6ng ty. Cong
..:
vi6c kiem toAn c0ng bao gdm dSnh giri tinh thich hop c0a c6c chinh s6ch k6 to6n duoc 6p dUng
vir-tinh hqp lV cOa c5c urcvc tinh te to6n cia Ban Gi6m d5c c0ng nhu danh gi6 vi6c trinh bay t6ng
tne nao cdo tdi chinh.
Ch0ng tOi tin tudng ring c6c bing chrlng kiem toAn md ch(ng tOi da thu thQp duoc ld day d0 va
thich hop lam co s& cho f kien kiem to6n c0a chtng toi.
Vin phdng He NOi . Tel: +84 4 2221 0082 . Fax: +84 4 222'l @84 . Emai
P. 1 501 . Nha 1 7T5 . Ho)ng Dao ThIy . QudnThanh XuSn . Thinh ph6
il6c 1ip vi khdng thira nhSn bdt ki,trdih nhi6m hodc nghia vu nlo cho cdc
---
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Y flen cia Ki6m to6n vi6n :
Theo ii ki6n chfng t6i, xet tr6n khia canh trQng yeu, 86o c6o tdi chinh. kdm theo di phdn 6nh -
trung thuc va hEp lf tinh hinh tdi chlnh vdo ngay 31 th6ng 12 ndm 2017, kA qua ho?t dOng kinh ::
doanh vd tinh hinh luu chuy6n tien te trong ndm tai chinh ket th0c c0ng ngay cia Vin phong =
-
Cong ty Cd phAn DAu tu Ph6t tri,3n Thdnh Dat, vd dugc l6p phr) hqp vdi c6c chu5n muc kO to6n
ViQt Nam, cne O9 ke toan doanh nghiQp Vi€t Nam hien hinh vd cdc quy dinh phap lf co li6n quan
d6n viQc lap vd trinh bdy b5o cAo tdi chinh.
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A. TAI SAN NGAN HAN 100 377,496.843.155 405.280,058.438
a_ L Ti6n vdr cic khodn tuong duong tiiin 110 5.1 81.805.883.736 12.797.591.465
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1. Chi phi trd trudc ngSn han
150
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2.824.407.217
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1.562.722.028
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3. Thu6 vd c5c khodn khdc phdi thu Nhi 153 2.512.591.238 1.562.722 C2; {
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311
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3.655.1 10.680
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5. Chi phi phdi trd ngSn hqn
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10. Vay vdr ng thud tai chinh ng5n han 320
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cONG TY cO PHAN DAU T[/ PHAT TRIEN THANH DAT
Dia chi Duong Nguy6n ThiDinh, phuong Thanh Ch6u tha^: cr: Pr; Ly tinh Ha Nam
BAo cAo LLrU cHUYEN TIEN TE (Theo phuong ph6p trr,rc ti6p) Miu s6 803-DN
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Don vitinh: VND
21 (11.251.889.092) (25.162.283.815)
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. Ti6n thu tu thanh lf , nhuqng b5n TSCD vd 22 822.695.103
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3. Ti6n vay ngdn han, ddi han nhQn duqc JJ 16.500.000.000 63.000.000.000
4. Ti6n chi trd nE g6c vay (74.422.00A.000) (106.842.537 ,775)
5. Ti6n chi tri nE thu6 tdri chinh J3
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Luu chuy$n ti6n thudn tir hoet dQng titi chinh 40 (60.565.681.0001 36.157.462.225
Luu chuy6n tiiin thuAn trong ndm 50 69.008.292.271 (12.s29.737.437)
KE TOAN TRI/C}NG
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NGI./OI LAP
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BAN THUYET UIruH AAO CAO TAI CHINH Miu sr5 Bog-DN
Ndm tai chinh ket th0c vdo ngdy 31 th6ng 12 ndm 2017
Hoat d0ng chinh cia Vin phdng Cong ty ld xAy dqrng cdc c6ng trlnh dAn dqng, gtao th6ng,
cung cdp nudc sach vd bdn bd tdng thucrng ptr5m.
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Dia chi: Duong NsuvSn ThiDinh, pr,.,"rg
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L thoi gian tcri).
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4.4. Hing t6n kho
-J=
Hang ton kho dLr.cvc ghi nhAn la gia th6p hcrn giiia gia g6c va gi5 tri thuAn co the thuc hign
dr-roc c0a hdng ton kho.
Gia g6c hAng ton kho bao gom chi phi mua, cne bien vd c5c chi phl lien quan truc ti6p
kh5c phat sinh dO co duoc hdng ton kho & dia di6m vd trang th6i sin sdng sfr dung.
Gi6 tri thuAn co the thtrc hiQn ducrc cria hing t6n kho duoc x6c dinh bang gia b6n uoc tinh
tru di c6c chi phi ucyc tinh Oe tieu thu duoc hdng tOn kho.
Cong ty 6p dUng phuong phap ke khai thucrng xuyen d0 hach to6n hdng ton kho vcri gid tri )
L
duoc xiic dinh theo nhu sau.
.+i
t
Gia tr! hang ton kho duoc x5c dinh theo phuong phap binh quan gia quyen th6ng.
L,
I
L.-
.-= Dqr phong giSm gia ha.ng t6n kho duEc trich l6p cho c6c vdt tu, hdng hoa ton kho co gii
r-- g6c lon hon gi6 tri thu6n co thO thuc hien.ducvc theo quy dinh tai Chudn muc kO toan V]et
r-_:_ Nam so 02 "Hdrng ton kho" vdr Thong tw so22812009/TT-BTC ngity 07l12l2oog crla BO Ta,
L chinh ve viec hucrng d5n che.d0 trich lAp vir s[r dung c6rc khodn dq phong gidm gia hang
Lj: ton kho, t6n thdt c6c khodn dAu tu tai chinh, nE phii thu kho doi vd ndo [a-nfr sd"n pn6m]
hdng hoa, c6ng trinh x6y l5p tai doanh nghiep.
L
r-
4.5. Tii sin cO Olnn vd khSu hao tii sin c5 dinh:
,I-,.
L Tdi s6n c0 dinh dugc phdn 6nh theo nguy6n gi6 vd gi6 tri hao mon lu! k6.
L.
1-
Nguyen gia tai sdn c6 dinh h0u hinh bao gom gi5 mua vd nhirng chi phi co lien quan trqrc
L
Lj
tiep d6n viec dua tai sdn vao trang th6i sin sdng s& dung. Nguyen gia tdi sdn c6 Olnh niru
hinh do tir ldm, tr,r x6y dung bao gom chi phi x6y dung, chi phi sdn-xuAt thuc t0 ph6t sinh
cong chi phi lip dat va chay th&. C6c chi phi nAng cdp tai sdn c6 dinh h0,u hinh duoc v6n
hoa, ghi ting nguydn gi6 tdi sdn c6 dinh; cdc chi phi bdo tri, s[ra ch0,a du,gc tinh vao k6t
qui hoat dong kinh doanh trong ky. Khi tai sdn c6 dinh h0u hinh duoc bdn hay thanh ty,
nguyen gia vd gi6 tri hao mon lOy kl! ducvc xoa s6 va b6t ky c6c khoin l5i 16 nao ph6t sinh
*; do thanh lf tai sdn c6 Olnfr h0u hinh d6u dugc hach toin vdo ket qud hoat dQng kinh
doanh.
KhAu hao TSCD huu hlnh duoc tlnh th-eo phucrng phep duong thing, 5p dung cho t6t cd
ciic tai sdn theo ty le duoc tinh todn de phan b6 nguyOn gi6r trong su6t tfroi giin uoc tinh
srl dung va phu ho-p voi huong dSn.taiThong tu s6 qStZOl3|TT-BTC ngity 25104120'13 cia
B0 Tai chinh ve vi0c huong d5n Che do qu6n ly, sir dung vd trlch khAu hao tai sdn c6 Oinh.
Ban Thun! -' -' 3i: :.: :. :''" : .t:t bo phdn khong tdch roi cla Bao cdo tai chinh 13
l=
.- Thoi gian kich khAu hao tai s6n c5 dinh hfru hinh c0a Vdn phong
c6ng ty nhu sau:
=
Nhd crla, vflt ki6n tr0c 19 ndm
M5y m6c thiet bi 03 - 08 n5m
=
Phuong ti6n van tii 06 - 10 nim
Thiet blvin phdng 05 nim
Tdi sdn khAc 03 - 05 nam
-
=
IgrYil tic xdc dinh giA tr! cia c6c khoin dAu tu vdro cOng ty con duEc x6c cfinh theo gi6
goc' Cong ty me chi hach todn vdo thu nhOp tr6n b5o c5o kOt qui hoqt dong kinh doanfr
khodn duEc chia tu lsi nhufn thuAn lui k6 cia b6n nhin dAu tu
fnat sinn riu-ngiv oA, i".
= CAc kho6n kh6c mi C6ng ty me nh6n duEc ngoAi lgi nhu0n ducyc chia dugc coiia 'pf.ran tt u
' '-
hdi c6c khodn diu tu va ouiyc shi nhqn ta'kho5n stam tru jia g6; rh.a; dA; d. "
Chi phi trd trucvc bao gdm cong cu dung cu, gi5 tri cia cdc tdi sdn khdng c6 di ti6u chujn
la TSCD (co gi6 tri nh6 hon 30 triQu d6ng), chi phi s&a ch0,a lon tai sdn c6 dinh v?r cdc chi
phi trd tru'oc khac. Chi phi trd truoc s6 duoc phAn b6 dAn vao chi phl sdn xuAt kinh doanh
trong thoi gian ho-p ly ke tLi khi phat sinh.
Bdn ThuyOt minl Ea:.2.:2 c1 'tl ;a ntot bO phan khOng tach roicia 86o caotaichinh 14
I
t-
l-=
CONG TY CO PHAN DAU TU PHAT TR]EN THANH DAT
l-
l-= ThiDinh, phucrng Thanh Chdu, inann pn6 Phn Ly, Hd Nam
:-:ra chi: Ducrng Nguy6n
L
l-
L
l=
BAN THUYET UrUn eAO CAO TAr CHINH (Tii-lp theo)
vio ngdry 31 th6ng 12 nim 2017
Ndm tdi chinh ket th0c
M5u si5 Bog-DN
L
l-
I
l- 4.9. No phiitri
l-=
L
l=
CAc khodn phdi tr6 trinh bdy trong 86o c6o tdi chinh theo gi6 tri ghi s6 phii tri tu khAch
hdng c0a COng ty vA c6c khodn phdi trd kh6c vd duEc chi ti6t cho tung il6i tuEng phrii tr6.
L
l-=
Taithoidiem b6o c6o, n6u:
- Khoin phdi tri c6 thoi han thanh to6n duoi nim (hoic trong
L
l- doanh) duEc phAn loai li ngin han;
1 mOt chu ky sdn xudt kinh
L
1-=
- Khoin phii trd c6 thoi hqn thanh to6n tr6n 1 nim (hoac nhi6u hon mOt chu k!'sdn xuAt
kinh doanh) duqc phAn loai ld dii han.
i-
+ 4.10. Chi phi phiitri
= Chi phi phdi trd bao g6m gia tri c6c khoin chi phi di duEc tlnh vdo chi phl.hoqt dQng kinh
doanh trong.ndm tii chinh, nhung ehua duEc thyc chi vdo thcvi di6m k6t th0c ndm tdi
= chlnh, bao g6m: chi phi ki6m to5n. Khi c6c chi phi d6 phAt sinh thqrc t6, n6u c6 ch6nh lech
vdi s6 di trich, ke torin ti6n hdnh ghi bO sung hofc ghi gidm chi phi tuong ung voi phin
= chOnh lOch.
LEi nhuOn sau thu6 chua ph6n pn6i ta sO tqi nnuan trlr c6c hoat dOng c0a doanh nghiQp
sau khi tru (-) c5c khoin di6u chinh do 5p dung hOi t6 thay O6i cfrinn s6ch kd to6n vi ff6u
chinh hoi t6 sai s6t trqng y6u c0a c6c nim trucvc.
Doanh thu duEc ghi nhqn khi ket qui giao. dich duEc x6c dlnh mOt c6ch d6ng Un c?y va
COng ty c6 khd ndng thu duEc lEi ich kinh tE tu giao dlch nay.
(i) Doanh thu b6n hdng duEc ghi nhqn khi phAn l0n rii ro vA lqi ich gdn li6n v0i quy€n
sd hiru hdng h6a di duEc chuydn giao cho ngudi mua vd hdng h6a di duqc giao
cho ngudi mua vd dugc chip nhfn cia kh6ch hirng.
(ii) Doanh thu xiy dgng duEc ghi nhqn tuong ung vdi phAn c6ng vi6c d5 hodn thdnh
duEc khAch hdng x6c nhQn trong ky, khi COng ty ddm bdo thu dugc lEi ich til hgp
d6ng xdy dqrng vd chi phi Oe hodrn thdrnh phAn cOng vi€c d5 hoirn thdnh taithsi di6m
lap Bao c5o tdri chinh duqc tinh to6n mOt c6ch tin c6y.
(iii) Doanh thu cung c6p dich vu duEc ghi nhdn khi phAn lon r0i ro vA lqi ich d5 duEc
chuy6n giao cho kh6ch hAng, dlch vU di duEc cung cdp vri duEc khiich hdng chAp
nh0n.
(iv) Doanh thu hopt dQng tdi chinh bao g6m doanh thu ph6t sinh tu l6i tien g&i, lai tien cho
vay, lii chenh lQch ty gia, va c6c khoin doanh thu hoat dong tdi chinh khdc, Lai tien giri,
15i tien vay duoc x6c dinh tr6n co sd dOn tich, duoc x6c dinh tr6n s6 du c6c khodn ti6n
gulva
:. ,
lar suat ap dung.
(v) Lditu c6c khoin dAu tu duoc ghi nhan khiCdng ty co quy6n nh6n khoin lai"
Bdn Thuy€t minh 86o cdo tdi chf nh tA m|t b0 ph€n khOng tdch roi cia Bao cdo tdi chinh l5
tu€
E]
coNG ry cO pnAru sAu ru pHAr rRlEr.r rHANH DAT
'*-€ lra chi: Duo,ng Nguy6n ThiDinh, phucrng Thanh Chdu, inann pn6 phi Ly, Ha Nam
L
L-=
BAN THUYET mlUU eAO CAO TAt CHINH (Ti+5p theo) M5u s6 Bog-DN
a-_
r*-= Ndm tii chinh ket th0c vdo ngdy 31 thdng 12 ndm 2017
rL
r*--= 4.13. Nguy6n tic f6 to6n gi6 vt5n hdng bin
uE Gid v6n hdng b5n phin 6nh gi6 tri v6n cia s6n ph5m, hirng h6a, dich vU bin ra trong k!,
L- ddm bdo nguydn tdc phir hqp voi doanh thu ghi nhfn trong nim.
u€
4.14. Nguy6n tic te to6n Chi phi b6n hing vi Chi phi quin lf doanh nghigp
-L_=
L -.
Chi phl b6n hdrng phdn 6nh c6c chi phi thgc te phAt sinh trong qu6 trinh b6n sdn phAm,
i- hdng h6a, cung cdp dich vu, bao g6m cdc chi phi chio hAng, gidi thieu sin phAm, quing
r--= cAo sin phAm, hoa h6ng b6n hdng, chi phi bio hdnh sdn ph5m, hing hoa (tru hoqt dQng
:
li. x6y l8p), chi phi bio qudn, d6ng g6i, vfn chuydn...
b-_=
L!_= Chi phi qudn lyi doanh nghiQp phin 6nh c6c khodn chi phi qudn lf chung c0a C0ng ty, g6m
i- c5c chi phivO ti6n luong c0a b0 phfln quin lyi doanh nghiQp, bio hi6m x5 hQi, bdo hi6m y t6,
L--.;
kinh phi cOng dodn, bio hi6m thAt nghigp c0a nh6n vi6n qudn lf doanh nghiQp, chi phi vQt
L- lieu vin phdng, cOng cqr lao dQng, khSu hao trii sin cO dinn dirng cho qudn lf doanh nghiQp,
E-=
tien thu6 det, thu6 mOn bdi, khoin du phong phdi thu kh6 doi, dich vu mua ngodri vd chi phi
bing tien khac
4.15. Thu6
- ThuE su6t tnue GTGT O6ivOi hEp ddng xdy dqrng vd bO tOng thuong ph6m: 10%
- Thud sudt tnue GTGT O6i vOi dich vr,l cung c6p nucrc sach: 5%.
---
*_;j rnud Thu nhQp Doanh nghiQp ffNDN):
COng ty phdi nQp thue TNDN vdi mrlc thu6 su6t h 20%
:= Thue th.u nhOp hien hinh ld khoin thu6 dugc tinh dUa tr6n thu nh?p chiu thu6 trong nim
vdithu6 suAt 6p dqng trong n6m tdi ch(nh. Thu nh0p chlu thu€ ch6nh l6ch so voi lgi nhufn
fe todn la do dirOu chinh c6c khoin ch6nh lech tam thcvi gi0a fe toAn thud vd t6 toan tai .\
chinh cUng nhu di6u chinh c6c khodn thu nhQp hay chi phi kh6ng phdi chiu thu6 hay kh6ng
h-.
duEc khdu tru.
+-- LEi co bdn trdn c6 phieu O6i vOi c6c c6 phieu ph6 thong duqc tinh bing c5ch chia lEi
nhuQn hoac 16 thuQc v6 c6 d6ng s& hiru co phi6u ph6 thong vcvi s6 luqng binh quAn gia
qyyen c6 ph.ieu ph6 tnOng luu hdnh trong ky..L6i suy gidm tr6n c6 phl0u dugc xAc dinh
-: bSng viec di6u chinh lgi nhuOn hoqc 16 thuOc v6 c6 OOng sd hiru c6 phi6u pfr6 th6ng va sO
+= luqlg binh quin gia quy6n c6 phi6u ph6 thOng dang luu hAnh do Anh hu&ng c0a cdc cd
phieu ph6 th6ng co ti6m ning suy giim bao g6m tr6i phieu chuy'Sn O6i va quy6n chqn c6
phieu.
*-.
s-
LJ
Bdn Thuyet minh Bda cdo titichlnh ld m|t b0 phQn khOng tdch roi crta 86o c6o tdi chinh 16
i coNG ry c6 pHAtt gAu ru puAr rnrEN THANH DAT
L= Dra chi: Duong NguySn ThiDinh, phucrng Thanh ChAu, ihann ph6 phi Ly, Hd Nam
t-
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L"--=
i BAN THUvET mlruH eAo cAo rAt cHiNH (Ti6p theo) M5u sri Bog-DN
L Nim tii chinh k6tth0c vdo ngiy 31 th5ng 12 ndm ZO|Z
L-=
I
i-
L-_=
I
t 4.17. Bi tr& c5c c6ng tii chinh
i-
i-=
cr,r
!
l- Ghi nhfn ban dAu
L
lL=
Tai sdn tdi chinh: Tai ngdy ghi nhAn ban dAu, tdi sdn tdi chinh ducrc ghi nh6n theo gia g6c
i c6ng cdc chi phi giao dich co li6n quan trqrc tiep den vi6c mua sim tdi sdn tdi chinh do. Tal
L
L-= sdn tdi chinh c0a Cdng ty bao gdm ti6n, ciic khodn tuong duong ti6n, c6c khodn phdi thu
i kh6ch hdng, phdi thu kh6c, cdc khodn k1i quV, c5c khodn dau tu tdi chinh vd c6c cong cu tdi
E
E
L-. 4.18. 86o c6o theo bQ phqn
L=
E.
! B0 phQn theo lTnh vuc kinh doanh lir mQt phAn co th6 x6c dinh rieng biet tham gia vao qu6
L_
L.= trinh sdn xu6t hoac cung c5p sdn phdm dich vu vd co rii ro vd loi ich kinh te Xnac voi c6c
t
E-
a='
b0 phOn kinh doanh khdc.
i-
L_ Thong tin b0 phan dugc trinh bay theo linh vyc kinh doanh vd khu vu,c dia ly Bao ca: ::
phQn chinh y6u la theo linh vuc kinh doanh dua tr6n co cdu t6 chuc va quan ly nor bc ,,a
hQ th6ng 86o c6o tii chinh nOi b0 c0a Cong ty.
Hoat dQng cta Vdn phong Cong ty duqc phAn b6 chi yeu d khu vyc Hd Nam, Hoa Binh,
_=- He Noi.
E=
Viec trinh bay m5i quan hQ voi cdc ben lien quan vd c5c giao dich giCia doanh nghiep voi
c6c b6n li6n quan duoc thuc hien theo Chu6n muc ke to6n Vi6t Nam s6 26 "Thong tin v6
+: c6c b6n li6n quan" du'cvc ban hanh va cong b6 theo Quyet dinh s6 234I2OO3IQD-BTC ngay
31 th6ng 12 nlm 2003 c0a Bo tru&ng B0 Tai chlnh va Thong tu 161/20071TT-BIC
+; "Hucrng d5n thuc hi6n mucvi s6u (16) ChuSn mr,rc k€ to6n ban hdnh theo Quyet dinh s6
149t2OO1IQD-BTC ngay 31/1212001, Quyet dinh s6 165I2AOUQD-BTC ngay 31/12l2OO2vit
Quyet dinh s6 234I2OA3RQD-BTC ngdy 30/1212003 ct]a BO trudng BO Tai chlnh" ban
hanh ngay 3111212007. CU the:
Cdc b6n li6n quan dugc coi la li6n quan neu mot ben co kh6 ndng kiOm sodt ho{c co inh
hudng dang ke O6i vOi ben kia trong vi6c ra quyet dinh c6c chinh s6ch tdi chinh vd hoat
; =-: dong. C6c truong hOg du.O'c coi la ben lien quan: C6c doanh.nghi€p - ke ci cong ty m9,
cong ty con. c0ng ty lien ket - cic cd nhin, truc tiep hay gi6n tiep qua mQt hoic nhi6u trung
:--- Bdn Thu,a: ^ - =-=: :=: .. :''.' a ^:t bO phan khOng tach roicia 86o c6o taichinh 17
:-
a
t=:-
t'L =
tr=
i:
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BAN THUYET rVllrun eAo cAo TAt CHINH (Tiiip theo)
Ndm tdi chlnh ket thric vdo ngdy 31 th6ng 12 ndm 2O1T
MEu si5 Bog-DN
L= gian, c6.quydnJ<iem sodt cong ty ho{c.chlu su ki6m so6t crja c6ng ty, ho6c c0ng chung
ki6m so6-t voi C6ng ty. C5c b€n li6n k6t, cac c6 nhAn ndo trgrc tiSp hoac'gien tiEp ngn
[- quy6n bieu quy6-t c0a c6ng ty ma c6 dnh hu&ng ddng k6 o6i voi c6ng ty, nhong chuc
L
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tr6ch quin l1i chri ch6t nhu Gi6m d6c, vi6n chuc cria Cong ty, nhrlng thdnh vi6n thin can
trong gia dinh crla cAc cA nhAn hofc cdc b6n li6n kdt ndy hofc nhCrng c6ng ty lien k6t v6l
c6c cd nhAn ndy c0ng ilugc ggi lA b6n li6n quan.
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Trong viQc xem xet m6i quan he ctia tung b6n li6n quan, b6n ch6t crla m6i quan h0 dugc
ch0 1i chr? khOng phii ld hinh thr?c ph6p tyi.
L Giao dich vcvi c5c bOn li6n quan trong ndm duEc trinh bdy d Thuydt minh B5o c6o
s0 8.6.
tii chinh
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=:
CONG TY CO PHAN DAU Tt/ PHAT TRIEN THANH DAT
Dla chi: Ducrng Nguy6n Th! Dinh, phuong Thanh ChAu, thanh ph6 Phu Ly tinh Ha Nam
BAN THUvET MINH eAo cAo rArcHiNH (titip theo) Miu s6 Bo9 - DN
Ndm tdi chinh k6tth(c vdo ngdy 31 th6ng 12 nilm2017
5. THONG TrN B0 suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BANG cAN o6r xE roAn
5.1 Ti6n vi cic khoin tuong duong ti6n
31t12t2017 0110112017
(vNp) (vNp)
Iren mat 779.904.729 2.620.712.965
I ren gur ngan nang 359.239.059 10.176.878.500
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C6c khodn tucrng duong ti6n 80 666.739.948 -
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- NgAn hang TMCP C6ng thuong Vi€t Nam - CN Ha Nam (ii) 30.386.750.000
- Ngan hang TMCP Cong thu,crng Viet Nam - CN Ha Nam (iii) 23.046.416.151
E- cQng 81.805,883.736 12.797.591.465
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(i) Hqp d6ng ti6n gri,ic6 ky han s6 00112017IHDTG.482.423.110 ngay 2310512017 kf vcringAn hdng TMCP OAu tu &
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t5t toan I lAn khi d6n han ma kh6ng gia h4n hqp d6ng.
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- COng ty C6 phdn DAu tu Phdt tri6n Ha tdng KCN DOng Vdn lll, tinh Hd I
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CONG TY cO PHAN DAU Tt.P PHAT TRIEN THANH DAT
Dia chi: Ducrng Nguy6n Th! Dinh, phucrng Thanh Chau, thanh ph6 phi Ly, tinh HA Nam
BAN THUYET M|NH BAo cAo TAIcHiNH (tii5p theo) M5u s6 809 - DN
Nim tdi chinh k6t th0c vdo ngay 31 th6ng 12 ndm2017
5.12 Phai tri nguli bAn 31t12t2017 0110112017
(VND) TVNnI
E - t,ong ty
Thdng Long
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(vNp) (vNp)
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- Co s& ll BOnh vi0n Bach Mai - HTKT
- Co s& ll B0nh viQn HOu nghi Viet D*c - HTKT
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5.14 Thu6 vi c6c khoin phii ngp Nhi nu6c
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a) Phii n6p 0110112017 .
tronq nim Irong nam '111212a1i
- rhue GTGT
- Thue TNDN 3.317.937.594 t <hhaq/ <</ 5.034.574 350 3 549 85a :-a
- Thue rNCN 5.340.437 E a /6 ia1
J. JAU,9 J /
I
- r nue I ar nguyen 5.692.106 5.692.106
--
- C6c loai thue khSc '150.826.610 145.571.506 5.255.104
CQng 3.317.937.594 5.528.351 ,485 5.19't.178.399 3.655.110.680
b) Phii thu il
[-* 151.912
L
- Thue GTGT nQp thua 1I,JJt
Etrl 4aa ac1
IU/ JU/ 4 525.748.041 5.484 2 512 591 238
- Phi Brio vO tdi nguy6n m0i
I
F
534.661 8.534.661
truong
cQng 1.562.722.028 4.s34.282.702 5.484.151.912 2.512.s91.238
L* Quy6t toan thu6 cia COng ty s€ chiu su ki6m tra crla ccv quan thuO. Do vi€c 6p dung luat vd c6c quy dinh v6 thu6 d6i
voi nhi6u loai giaodlch khac nhau co th€ dugc gi6i thich theo nhi6u cach khac nhau, s6 thuO du,qc trinh bay tr6n 86o
cdo tdi chinh co the bi thay d6i theo quy6t dinh cia co quan thu6
L^
5.15 Chiphiphiitri 31t12t2017 01101t2017
i
(vNp) (vNp)
a) Ngin han 160.000.000 300.000.000
- Trich tru,oc chi phi ki6m toan 160.000.000 300.000.000
l<::_ cQng 160.000.000 300.000.000
BAn thuy€t minh B5o cdo tai chinh la mOt bO phdn khOng tdch rdi cla 86o c6o tdi chinh 25
,
CONG TY cO PHAN DAU Tu PHAT TRIEN THANH DAT
Dia chi: Ducrng Nguy6n Thi Dinh, phuong Thanh ChAu, thdnh ph6 Phi Ly, tinh Hd Nam
BAN THUvET MINH BAo cAo rAtcHiNH (ti6p theo) Mf,u s6 Bo9. DN
Ndm tdi chinh k6t th0c vdo ngdy 31 lhAng 12 ndm 2017
5.16 Cic khoin phii tri khic 3111212017 01t01t2017
(vNp) (vNp)
- Cd tuc, tqi nhuAn phdi trd 3.356.319.000 -
cgng 3.356.319.000
b) Ddi han
5.16 V6n ch0 s& hiru
a) Bing Ooi cnieu bi6n dQng c0a v6n chri sd hCru Dqn v! tinh: VND
V6n dAu tu cOa chi chrl
V6n kh6c cia LEi nhuQn sau thu6 -!I Ono cono
sd h0u so nu,u cnua pnan pnor
b) Cdc giao dlch vd v6n voi citc chti s& hhu vit phdn ph6i c6 tirc, chia lei nhuQn
Ndm 2017 Nim 2016
(vNp) (vNp)
V6n dAu tu crla chrl sd hCru
- V6n g6p dAu nim 200.000.000.000 '120.000.000 000
- V6n g6p t6ng trong ndm 80.000.000.000
- V6n g6p gi6m trong ndm
- V6n gop cu6i nem 200.000.000.000 200.000.000 000
uo tuc, l0l nnuan oa cnra 6.000.000.000
CO phi6u 31t12t2017 01t01t2017
(vNp) (vNp)
56 tuqng c6 phi€u ding k1i ph6t hdnh 20.000.000 20.000.000
56 luqng c6 phi6u da b6n ra c6ng ch0ng 20.000.000 20 000 000
- uo pnteu pno tnong 20.000.000 20 000 000
- C6 phiOu uu dai
56 lug'ng c6 phi6u dang lwu hdnh 20.000.000 20.000.000
, : .,
pnteu pno ^
- uo Inonq 20 000.000 20.000 000
- C6 phiOu uu dar
" Mdnh gia c6 phiOu dang lu'u hdnh: 10.000 VNDlc6 phan
F--_ Bdn thuy€t ninh Bito cda tdi chinh E mll b0 phdn kh1ng tdch rdi c1a 86o c6o tai chinh 26
I
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I
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GONG TY c6 PHAN DAU TI/ PHAT TRIEN THANH oAT
-t- Dia chi: Du,ong Nguy6n Thi Dtnh, phuong Thanh Ch0u, thanh ph6 Ph0 Lii, tinh Hir Nam
Ei
E
BAN THUYET MINH BAo cAo rAt cHiNH (titip theo) Miu s6 Bo9 - DN
t_
L_- Ndm tdi chinh k6t th0c vdo ngay 31 th6ng 12 ndm2017
L
l-.s Lii co b&n tr6n c6 phi6u Nim 2017
(vNp)
Nim 2016
(vNp)
E
I Lgi nhuan t<6 toan sau thu6 19.1s1.233.111 13.007.021.602
ri C6c khoiin di6u chinh ting holc gidm loi nhu0n k6 todn
L
E
L€
d6 x5c dinh lqi nhuOn hoic 16 ph6n b6 cho c6 d0ng sd hffu c6 phi6u
C6 phi6u luu hdnh binh qu6n trong ndm 20.000.000 16.869.068
L-
rq
Lii co bin tr6n c6 phi€u
qu! cia doanh nghiQp
958
L
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Cdc
THONG TtN BO suNG cHo cAc KHoAN MUc rRiNH BAyTRoNG BAo cAo KEr ouA HoATD9NG KINH
L
rt
DOANH
T6ng doanh thu b5n hing vi cung c6p dich Nim 2017 Nim 2016
L
r--s
6.1
vqr
(VND) (VND)
-a-
:
--.-
Bdn thuy€: -^'' j.- :.-., -' " . - - :- :-i:,''ctg tach ro'i cia Bdo c6otai chinlt 27
t-
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L:
cONG TY cO PHAN DAU T[.P PHAT TRIEN THANH
: DAT
Dia chi: Duong Nguy6n Thr D!nh, phucrng Thanh cnau, phi L!, tinh HA Nam
inann ph6
IJ
L
!
I:
BAN THUYET M|NH BAo cAo rArcniruu (ti6p theo)
Ndm tdi chinh k6t thuc vdro ngay 31 thdng 12 ndtm 2017
Miu sd Bo9. DN
L
l-
6.8 Chi phi b6n hing vi chi phi qudn 117 doanh nghiQp Nim 2017 Nim 2016
t_ C6c khoin chi phi quin ti doanh nghi6p: !v!D) tvttot
11.237.510.154 8.911.39A973
i chi ti6t c6c khodn chi6m tu ioo/o trd ren tien t6ng chi phi qudn
I
rf doanh 2.127.361.470 2.476.508.945
Chi pht khdu hao tdi sdn c6 Oinn
Chi phi nh6n c6ng
2.103.169.122 1.026.456.687
Du phong phdi thu kh6 doi
1.206.642.188 1.450.052.258
! (1.182.449.840)
Chi phi qudn I! doanh nghiOp kh6c
cQng
9.'110.148.684 6.434.890027
11.237.510.154 8.9filrs8.er:-
-= 6.9 Chi phi sin xuit kinh doanh theo y6u t6
Nim 2017 Nim 2016
(YND) rymo)
- Chi phi nguy6n ti€u, vat li6u
195.933.557.441 174.617.416.655
Chi phi nhdn c6ng
61.'164.843.801 65.672.477.597
Chi phi kh6u hao tdi srin c6 dinh
12.723.717.420 9.693.144.498
Chi phf dich vu mua ngodi
84.092.452.943 28.612.207.863
Chi phi b6ng ti6n khac
33.655.528.489 10.307.186.212
cQng
387.570.100,094 288.902.432.825
6.10 Chi phi thui5 thu nhqp doanh nghiOp hi6n hirnh
=
Nim 2017 Nim 2016
T6ng lqi nhuan k6 to6n tru6c thu6
ffND) /vNDr
24.517 .725.443 16.355. 306.421
- Cac kho6n di6u chinh t6ng loi nhuOn k6 to6n truoc
thu6 2.317.735.791 386.117 672
_ + Chi phi kh1ng duqc tru
*== 2.31 7.735.791 386.1 17 672
- C6c khodn di6u chinh gidm lgi nhu6n k6 to6n truoc
thu6 , ooo a7r
: + Ldi c6 tu'c duEc chia trong ndm
2.999.57 5
Thu nhap chlu thu6
Thu6 suSt thue TNDN
26.832.461 659 16.74.. 42/ Ce3
lU-/o
chi phi thu.i TNDN hi6n hinh
5.366.492.332 3.348.284.819
7. THONG TIN B0 suNG cHo cAc KHoAN MUC TRiNH BAy rRoNG BAo cAo LLpu cHUyEN TIEN TE
o
NHONG THONG TIN KHAC
COng ty chiu c5c r0i ro sau khi srl dUng c6ng cr,r tdi chinh:
- Rii ro thi truong
- Rrli ro tin dung
BAn thuy€t minh Bdo cdo tdichinh ld mlt b0 ph|n kh\ng t6ch roi cila 86o c6o tdi chinh zo
i
1_
l-=
:
t-
a-= j
cONG TY CO PHAN DAU TI./ PHAT TRIEN THANH DAT
d-
L-s.
Dia chi: Duong Nguy6n Thi Dinh, phuong Thanh Chau, thanh ph6 Phi Ly, tinh Hir Nam
BAN THUYET M|NH eAo cAo TATcHiNH (ti6p theo) Miu s6 BO9 - DN
T-
T: Ndm tiri chinh k6t thuc vdo ngay 31 thAng 12 ndm 2017
L:
T-
r--* (i) Rt)i ro thi truong
Rii ro thi truong ld rrli ro ma gi6 tri hqp li7 ctla c6c luOng ti6n trong tuong lai c0a c5c c6ng cu tai chinh sC bi6n dQng
t- theo nh0ng thay d6i c0a gi6 thi trucvng. R0i ro thi iruong co b6n loai rrli ro: r0i ro l6i su5t, rtli ro tidn tQ, r0i ro v6 gia
r--* hdng h6a vd rrii ro v6 gi6 kh6c.
I
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L
suat
t
I-
rt Rt)i ro lai suSt la rrli ro md gi5 tri hEp ly hoic c6c lu6ng ti6n trong tu'crng lai crla mOt cOng cr,r tdi chinh s6 bi6n d0ng
t-
l-
theo nhirng thay d6i c0a l5i suAt thi trucrng. Rrli ro thi truong do thay d6i lai su6t ct]a COng ty chri y6u li6n quan d6n
ti6n, c6c khodn ti6n giri ngdn hqn vd c6c khodn vay c0a COng ty
L{
t- C6ng ty quAn lyi rii ro l6i suSt O5ng c6ch ph6n tich tinh hinh canh tranh tr6n th! truong d6 c6 ducvc lai suAt c6 IEi cho
lL.
t-4 muc dich cia C6ng ty vd v5n ndm trong gioi hqn qudn l! rii ro c0a mlnh.
Rii ro vO ngoai te
*{ Rtii ro ngoai t9 la rii ro md gi6 tri hqp lV cia cdrc lu6ng ti6n trong tuong lal crla c5c cOng cg tdi chinh sE bi6n dOng
theo nh0ng thay d6i cia ty gi6 h6i doei. COng ty chiu riri ro do sLr thay d6i cira t1i gid h6i doai li6n quan trr,rc ti6p d6n
d--d hoat dQng kinh doanh cia COng ty.
Rrli ro tin dqng ld r[rl ro md mOt bOn tham gia trong mQt c6ng cr; tdi chinh hoqc hgp d6ng giao dich khOng thuc hien
dugc nghia vu cia m)nh, dAn d€n t6n th6t v6 tai chinh. COng ty co th6 co rii ro tin dung tu c6c hoqt dQng kinh doanh
crla minh, vd tu hoat dQng tai chinh cira minh, bao gOm ti6n giri ngin hdng, cdc khodn cho vay vd c6c c6ng cu tdi
chinh kh6c.
Phdi thu kh1ch hdng
COng ty thuong xuy6n theo d6i cac kho6n phdi thu kh6ch hdng chua thu duEc. D6i voi cac khach hang l0n, Cong ty
xem x6t sLr suy giim trong ch6t lugng tin dLrng cia tung khach hang tqi ngdy lap b6o c6o. COng ty tim caich duy tri sr1
kiOm so6t chat ch6 c6c khoin ph6i thu tOn dgng va b6 tri nhin s1r ki6m soat tin dr,rng d6 giim thi6u rii ro tin dLrng
=
COng ty s6 lap du phong gidm gia tri d6 phdn 6nh muc dO thiQt hai uoc tinh d6i voi phdi thu khach hang pta tr-
khac vd c6c khodn dAu tu. Thdnh phAn chinh cia kho6n du phong gidm gia tr! nay la khoirn 16 cu thO cc ii3- :-a-
d6n mOc dq thiet hai cu thO d6i vcri tung kh5ch hdng.
-.1
t ten gut ngan nang
COng ty chi y6u duy tri s6 du ti6n giri tai c6c ng6n hang duEc nhiOu ngucri bi6t den tai Viet Nam. R[r rc tin 3,rg :-a
s6 du tien griritqicac ng6n hdng duEc qudn l)i bdi b0 phQn ng6n quy cia COng ty theo chinh s6ch cia Cong ty R-
ro tin dqng t6i da crla C6ng ty O6i vOi c6c khodn muc trdn bAn c6n O6i ne toan tpi ngay ket thuc ky tai chinh la gia r:
ghis6 nhu trinh bay trong Thuy6t minh s6 5.1. COng ty nhQn th6y muc dO tap trung rii ro tin dung d6ivoikhoan tjOn
al
giri ng6n hiing la th5p
e=:
(lii) Rrli ro thanh kho6n
Riri ro thanh khoirn la r0i ro md Cong ty se gap kh6 khdn khi thuc hien cac nghTa vu tai chinh do thi6u v6n. Rrli ro
thanh kho6n cia COng ty chi y6u ph6t sinh tu viec c6c tdi sin tai chinh vdr nE phii tra tai chinh co thoi diem d6o han
kh6c biOt nhau.
*E-_
COng ty gidm thi6u rii ro thanh khoiin bdng c6ch duy tri mOt lugng ti0n mdt vd c6c kho6n tuong duong ti6n vd c6c
kho6n vay ng6n hang d muc md Ban Gi6m d6c cho rdng dn de dap ung cho c6c hoAt dOng cia COng ty vd gidm
thi6u nli ro do nhr-rng bien dOng cia ludng tidn,
- Bdng duoi d6y phan tich d6i vcvi tdi sin tai chinh vd c6c khodn nE tdi chinh phi ph6i sinh vdo c6c nhom d5o han c6
g,-:
li€n quan dua tr6n ky han con lai tu ngay lqp bdng c€rn 06i fe toan d6n ngay d6o han theo hop dOng Cac s6 ti6n
du,Ec trinh bdy trong bdng sau ld cac lu6ng ti6n theo hgp d0ng khdng chi6t kh6u. VrOc trinh bdy thOng tin tai sdn tai
r:.:-
chinh phi phai sinh la can thi6t OO ni6u du,qc viQc qudn lf riri ro thanh khodn crlra COng ty khi tinh thanh khodn duoc
quin lf tr0n co sd c6ng no vd tai sdn thuAn.
'-==
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BAn thuy1t mir,a 3ai r,) :ei chinh la m1t b0 phAn khOng tach roi c1a 86o c6o tai chinh 29
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l_= CONG TY cO PHAN DAU Tt/ PHAT TRIEN THANH DAT
Dia chi: Duong Nguy6n ThiDinh, phudng Thanh Ch5u, thdnh ph6 Phi Lli, tinh Hri Nam
I-=
L
f..
BAN THUYET MINH BAo cAo TAt cHiNH (tirip theo)
Ndm tdi chinh k6t th0c vdo ngdy 31 th6ng 12 ndm2017
M5u s6 Bo9 - DN
L
I- Du6i 1 nim Tir 1 ndm trd l6n r6tg g-png
L
r--=
Ngiy 31t1212017
Tidn vd c6c kho6n tuong duong ti6n 81.805.883.736 81.805.883.736
L
f=
Phii thu khdc 3.561.879.334 3.561.879.334
l*- Tdi sin idi chinh kh6c
L
rE
I ru:
Du phdng ph6i thu kh6 ddi (1.182.449.840) (1.182.449.84;)
L-
rq
Du phdng gi6m gi6 c6c khodn dAu tu
-:l ong c9ng 204,607.412.928 51.248.000.000 255.855.412.928
L-
r4 C6c khoin vay vdr nE 7.590.000.000 1.500.000.000 9.090.000.000
PhAi trd nguoi b6n 73.306.367.735 73.306.367.735
L-
*- Phai tra, ph6i nOp khdc vd chi phi phdi tr6 3.516.319.000 3.516.319.000
_: 84.412.685.735 1.s00.000.000 85.912.686.735
r ong cgng
ChGnh lQch thanh khoin thuin 120.194.726.193 49.748.000.000 169.942.726.193
--= Ducri 't nim Tip't nim trd l6n T6ng cQng
Ngiy 01/01/2017
-.-
Ti6n vd c5c khodn tuong duong ti6n 12.797 .591.465 12.797.591.465
Phii thu khdch hdng 99.433.940.147 99.433.940. 147
DAu tu '13.230.000.000 '13.230 000.000
*= PhAi thu kh5c 175.462.478.037 175 462.478 037
Tdi sin tii chinh khdc
+ Tril:
Dp phong ph6i thu kh6 ddi
Dqr phdng giim gi5 c6c khodn dAu tu
-tr ong cgng 287.694.009.649 13.230.000.000 300.924.009.649
Cac khoin vay vd ng 63.000.000.000 4.0'12.000.000 67.012 0!l cr:
l1 lai a1a / / /
Phaitra nguoi b6n 41.730.873.444 a l./ JU.o/ J ei-
Phai tra, phdi nQp kh6c vd chi phi phii tri 300.000.000 - 300 000 00c
ong cgng
-tr 105.030.873.444 4.012.000.000 109.042.873.444
Ch6nh lQch thanh khoin thuin 182.663.136.205 9.21 8.000.000 1 91 .881.1 36.20s
+;_ C0ng ty cho rdng m*c d0 tqp trung rrli ro vdi uiC" tra nq ld th6p. C0ng ty c6 khi ning thanh toSn cdc khoin ng d6n
han trlr ddng tidn hoat dQng kinh doanh vd ti6n thu tu c5c tdi srin tiri chinh ddo hqn.
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