I

1

BAO CAO TAI CHiNH,--.......,..T:'AIVX:%-j. '----

CHO NAM TAI CHINH /CET THUC NGAY 31 THANG -ia RAN

l'IN1111 1: -

6.

DA i H AN1 24 -03- 2011 !

Ho Sa i CONG TY CO PHAN

CONG TRiNH DO THI VAN

J

CONG TY CO PHAN CONG TRINH DO THI VAN NINH

MVC LUC

1. Mtn luc

2. Bao cao via Ban Giam doc

3. Bao cao kiem toan doc 14p

4. Bing can d4i ke toan tai ngay 31 thing 12 nam 2016

Trang

1

2 - 4

5

6 - 9

5. Bao cao ket qui hoat &Ong kinh doanh cho nam tai chinh ket fink ngay 31 thing 12 nam 2016 10

6. Bao cao Itru chuyen tien to cho nam tai chinh ket fink ngay 31 thing 12 nam 2016 11 - 12

7. Ban thuyet minh Bao cat) tai chinh cho nam tai chinh ket fink ngay 31 thing 12 nam 2016 13 - 30

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..e

1

CONG TY Co PHAN CONG TRINH 06 THI VAN NINH

BAO CA® CiJA BAN GIAM DOC

Ban Giam d6c COng ty Co phan Cong trinh Do thi Van Ninh (sau day goi tat la "CO'ng ty") trinh bay bao cao cua minh cung vOi Bao cdo tai chinh cho nam tai chinh ket thfic ngay 31 thing 12 nam 2016.

Khai quit 14 Cling ty Cong ty la ding ty co phan hog d6ng theo Giay chirng nhan gang kST doanh nghiep so 4200451737, gang kSt Ian dAu ngay 23 thing 02 nam 2005 do So Ke hoach va Dau to tinh Khanh Hoa cap.

Trong qua trinh hog d6ng Cong ty da duvc S& Ke hoach va Dau tu. tinh Khanh Wm cap b6 sung Giay

chung nhan gang 14, doanh nghiep dieu chinh den fan thin bay ngay 23 thing 6 nam 2015 ve viec thay doi

ng-uoi dai dien theo phap luat va tang von dieu le tir 8.150.200.000 VND len thanh 8.895.500.000 VND.

Tru so chinh - Dia chi : s6 151 Hung Vuang, Thi Van Van Gia, huyen Van Ninh, tinh Khanh Wm, Viet

Nam 1,1

- Dien thoai : (058 3) 910 145 - Fax : (058 3) 910 145

Hog d6ng kinh doanh cua Gong ty theo Giay chirng nhan clang 14/ doanh nghiep la: *:01

• Khai thac, xir 1ST va cung cap nuoc;

• San xuat, phan ph6i hai nuot, nu& ming, dieu hoa khong khi va san xuAt nu& da; san xat nu& Ong tinh khiet;

• Xay dung cong trinh cong ich;

• Xay dung ding trinh &rang sat va &rang b();

• Xay dung ding trinh ky thuat dan dung khac;

• Dich vu chain soc va duy tri canh quan;

• Ve sinh nha cua va cac cong trinh khac;

• Lap at he th6ng cap, thoat nuac, 16 suai va dieu hoa khong khi;

• Lap dat he th6ng dien; quan 15, va sira chi-fa he th6ng dien chieu sang;

• Lap da.t he th6ng xay dung khac;

• Hoat d6ng dich vu phuc vu tang le;

• Thoat nuot va Kir 1Si nuot thai;

• Thu gom rac thai d6c hai;

• Xir ly va fiat' huy rac thai khong d6c hai;

• , Xir ly va tieu huy rac thai d6c hai;

• Ban buon nong, lam san nguyen lieu (trir go, tre, nira) va &Ong vat song; mua ban hoa, cay canh;

• Tr6ng rau, dau cac loci va tong hoa, cay canh, cay xanh;

• Dich vu luu tru ngan ngay;

• Nha hang va cac dich vu an u6ng phuc vu luu d6ng;

• Hog d6ng cua cac cong viec vui chai va cong vien theo chu de; kinh doanh khu du lich sinh thai;

• Dich vu phuc vu do u6ng (trir quan won, quay bar);

• Ban le hang Ma khac tong cac cora hang chuyen doanh; mua ban hang luu niem;

• Tr6ng cay lau nam khac; tong cay xanh;

• Ban bu6n do u6ng; mua ban nu& u6ng tinh khiest.

2

1

CONG TY CO PHAN CONG TRINH Do THI 1/44,N NINH BAO cAo CUA BAN GIAM DOC (ti6p theo)

HOi ding quan tri va Ban ditu hanh, quail 1ST

Cac thanh vier' H6i gong quan tri va Ban diL hanh cua Cong ty trong nam va cho den thoi diem lap bao cao nay bao

136 nhiem ngay 29 thing 5 nam 2015 136 nhiem ngay 29 thing 5 nam 2015 B6 nhiem ngay 29 thing 5 nam 2015

Ban ki'dm soca Ho va ten

Chirc vu Truong ban Tnrong ban Thanh vien Thanh vien

Ngay b6 nhiem/mi6n nhiem

136 nhiem ngay 09 thing 5 nam 2016 MiZn nhiem ngay 09 thing 5 nam 2016 B6 nhiem ngay 09 thing 5 nam 2016 B6 nhiem ngay 29 thing 5 nam 2015

Ong VO Minh Chau Ong Nguygn Phiic Lgi Ba Nguyen Thi Lam Ong Pham Bang Duy

Ban dMu hanh, quail 1j5

Ho va ten

Chirc vu Giam d6c Pho Giam d6c Ke toan trtrong

Ngay 136 nhiem

B6 nhiem ngay 29 thing 5 nam 2015 B6 nhiem ngay 03 thing 6 nam 2015 B6 nhiem ngay 29 thing 5 nam 2015

Ong Ha Ngoc Phi Ong Nguygn Thanh Dung Ong Le Dung

DO diet'. phip 1u4t Nguoi dai dien theo phap luat cua Cong ty trong nam va cho den tiled diem lap bao cao nay la Ong Ha Ngoc Phi (b6 nhiem ngay 23 thing 6 nam 2015).

Ki&n toan vien COng ty TNHH Mem toan va Tu van A&C da dirge chi dinh kie'm toan Bao cao tai chinh cho nam tai chinh ke't thfic ngay 31 thing 12 nam 2016 dm Cong ty.

Trach nhi01 efia Ban Giam clOc Ban Giam d6c chiu trach nhiem lap Bao cao tai chinh phan anh trung thgc va hop ly tinh hinh tai chinh, ket qua hog dOng kinh doanh va ltru chuy'e'n tien to cua Cong ty trong nam. Trong viec lap Bao cao tai chinh nay, Ban Giam doe phai:

• Chon lira cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mot each nhAt

• Thuc hien cac xet doan va cac trot tinh mot each hop 1S, va than trong.

Neu ro cac chuAn muc ke toan dp dung cho Cong ty CO dtrge tuan thil hay khong va tact ca the sai lech trong yeu da dirge trinh bay va giai thich trong Bao cao tai chinh.

• Lap Bao cao tai chinh teen ea so hoat d6rig lien tuc trir trueing hop khong the cho rang Cong ty se

ti63 tic hog Ong lien tuc.

• Thia lap va thuc hien he tilting ki'e'm soat not b6 mot each hitu hieu nham han ch6 rui ro có sai sot trong yeu do gian lin hoac nham lin trong viec lap va trinh bay Bao cao tai chinh.

Ban Giam d6c dam bao cac s6 ke. toan thich hop dirge kru gift dAy du a phan anh tinh hinh tai chinh cua Cong ty yen mire d'6 chinh xac hop 1S, tai bat kST thoi diem nao va cac so sach ke toan tuan thu the d6 ke toan op dung. Ban Giam dOc cling chiu trach nhiem quan 157 cac tai san cua C6ng ty va do dO da thgc hien cac bien phap thich hop de ngan chin va phat hien cac hanh vi gian ran va cac vi pham khac.

III)i Ang quoin tri Ho va ten Ba Dang Thi Thiiy Dao Ong Le Dung Ong VO Thanh Lam

Chirc vu Chu tich Pho chu tich Thanh vien

Ngay b6 nhiem

3

CONG TY CO PHAN CONG TRiNH DO THI V4N NINH BAO CAO CUA BAN GIAM DOC (ti6p theo)

I' • WV.

Ban Giam d6c cam ka da tuan thu cac yeu cau neu tren trong viec lap Bao cao tai chinh.

Phe duyet Ban can tai chinh Ban Giam do'c phe duyet Bao cao tai chinh dinh kern. Bao cao tai chinh da phan anh trong th‘rc va hop 1ST tinh hinh tai chinh cua Cong ty tai that diem ngay 31 thing 12 nam 2016, ding nhu ket qua hoat dOng kinh doanh va tinh hinh ltru chuyen tien to cho nam tai chinh ket thfic ding ngay, phi' hop vai cac Chuan muc Ke toan va Che do Ke toan doanh nghiep Viet Nam va cac qui dinh phap ly có lien quan den viec lap va trinh bay Bao cap tai chinh.

Ngay 20 thing 03 nam 2017.

4

HH Kim town va Tu. van A&C a Trang

gQc Tram — Pho Giam dOc TrAn NhOt Khuyen - Kim Wan vien So Giciy CNDKHN kiem town: 0979-2013-008-1

CHI Mii4M-i CONG TY TNii

p2

KIEM TOAN va IV VA

.., A & C

\\,....... -141N1-1A TRANG,

'5"

S6 Giciy CNDKHN ki6n toan: 2794-2014-008-1

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Branch in Ha Noi : 40 Giang Vo St., Dong Da Dist., Ha Noi City Branch in Nha Trang : 1 8 Tran Khanh Du St., Nha Trang City Bunch in Can Tho : 15-13 Vo Nguyen Giap St., Can Tho City www.a-c.com.vn

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BAO CAO MEM TOAN DOC LAP

Kinh giii: CAC CO BONG, HOI BONG QUAN TRI VA BAN GIAM DOC CONG TY CO PHAN CONG TR1NH DO THI VAN NINH

Chung toi kiem toan Bao cao tai chinh kern theo Cong ty Co phan Cong trinh DO thi Van Ninh (sau day goi tat la "Cong ty"), dugc lap ngay 25 thang 02 nam 2017, tir trang 06 den trang 30, bao gom Bang can d6i ke toan tai ngay 31 thang 12 nam 2016, Bao cao,ket qua hoat dOng kinh doanh, Bao cao ltzu chuyen tien to cho nam tai chinh ket tilde cung ngay va Ban thuyet minh Bab cao tai chinh.

Trach nhiem dm Ban Giam cuoc Ban Giam d6c C6ng ty chiu trach nhi'em ve viec lap va trinh bay trung thuc va hop ly Bao cao tai chinh cua Cong ty, theo cac chuan muc ke toan, Che d6 ke toan doanh a Vi ‘Narn va cac quy dinh phap ly colien quan den viec lap va trinh bay Bao cat) tai chinh va chiu trach nhiem ve kiem soat n6i b6 ma Ban Giam doc xac dinh la can thi& de dam bao cho viec lap va trinh bay Bao cao tai chinh khong co sai sot trong y6u do gian Ian hoac nham lan.

Trach nhiem cua Ki6m toan vien Trach nhi'em cua chung toi la dua ray kien ve Bap, cao tai chinh dua teen ket qua dm cu6c kiem toan. Chung toi da lien Mph kiem toan theo cac chuan muc kiem toan Viet Nam: Cac chuan muc nay yeu caw chung toi tuan thu chuan muc va cac quy dinh ve dao dim nghe nghi'ep, lap ke hoach va thuc hien cu6c kiem toan de dat dugc su dam bao hop 1ST ye viec lieu Bao cao tai chinh cua Cong ty co con sai sot trong yeu hay khong.

COng vies kiem toan bao g6m thuc hien cac tiro, tuc nham thu thap cat bang chung kiem toan ve cac s6 lieu va thuyet mink tren Bao car) tai chinh. Cac thu. tuc kiem toan dugc lua chon dua teen xet down cua kiem toan vien, bao gom danh gia rui ro c6 sai sat trong yeu trong Bao cao, tai chinh do gian lan hoac nham lan. Khi thuc hien danh gia cac rui ro nay, kiem toan vien da xem xet kiem, soa,t n6i bi) Cong ty quan den viec lap va trinh bay Bao cao tai chinh trung thuc, hgp nham tltiet cac tuc kiem toan phi' hop voi tinh hinh thuc te, tuy nhien khong nlyam muc dich dua ray kien ve hi4i qua cua kiem sok not b6 cua Cong ty. Cong viec kiem toan cang,bao gom danh gia. tinh, thich hop dia. cac chinh sach ke toan dugc ap dung va

, tinh hgp15/ cac that tinh ke toan dm Ban Giam doc cang nhu danh gia viec trinh bay tong the Bao cao tai chinh.

Chung toi tin Wong rang cac bang chung kiem toan ma chung toi da thu thap dugc la day du va thich hop lam ca sa cho y kien kiem toan cua chung toi.

Y ki6n, ciia Kiem town vien Theo y kien cua chung toi, Bao cao tai chinh dd. phan anh trung thuc va hop ly, tren cac khia canh trong y6u tinh hinh tai chinh COng ty CO phan Cling trinh D6 thi Van Ninh tai ngay 31 thang 12 nam 2016, ding nhir ket qua hoat dOng kink doanh va tinh hinh luu chuyen tien to cho nam tai chinh ket thuc ding ngay, hop voi cac Chuan muc Ke toan, Che d6 ke toan doanh nghie'p Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh.

Nha Trang, ngay 20 thang 03 nam 2017

..1F- an independent member of

BAKER TILLY INTERNATIONAL

I

CONG TY Co PHAN CONG TRINH DO THI VAN NINH Dia chi: S6 151 Wing Vucmg, Thi tan Van Gia, huyen Van Ninh, tinh Khanh Ma, Viet Nam BAO CAO TAI CHiNH Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2016

BANG CAN DOI KE TOAN Tai ngiy 31 thing 12 nam 2016

CHi TIEU Ma so minh S6 cuOi nam

Don vi tinh: VND

S6 d'au nam

A - TAI SAN NGAN HAN 100 4.702.697.529 5.334.487.715

I. Tien va cac khoan twang dirang tien 110 V.1 2.276.974.825 1.669.224.142

1. Tien 111 2.276.974.825 1.669.224.142

2. Cac khoan Wong duang tien 112

H. DAti fir tai chinh ngin li#n 120

1. Chirng khoan kinh doanh 121

2. Du phong giam gia chi:mg khoan kinh doanh 122

3. D'au to nam gift den ngay dao han 123

III. Cac khoan phai thu ngin han 130 2.056.823.108 3.146.999.834

1. Phai thu ngan han dm khach hang 131 V.2 1.560.540.918 1.809.954.941

2. Tra truac cho nguai ban ngan han 132 V.3 150.000.000 310.000.000

3. Phai thu not b0 ngan hail 133

4. Phai thu theo tien dO Ice hoach hop d6ng xay dung 134

5. Phai thu ve cho vay ngan han 135

6. Phai thu ngan han khac 136 V.4 346.282.190 1.027.044.893

7. Du phong phai thu ngan han kh6 &A. 137

8. Tai san thieu chi). xix ly 139

IV. Hang ton kho 140 355.233.727 503.368.571

1. Hang ton kho 141 V.5 355.233.727 503.368.571

2. Du phOng giam gia hang din kho 149

V. Tai san ngin h#n khac 150 13.665.869 14.895.168

1. Chi phi tra truac ngan han 151

2: Thud gia tri gia tang dugc Ichau trir 152

3. Thue va cac khoan khac phai thu Nha nuac 153 V.11 13.665.869 14.895.168

4. Giao dich mua ban lai trai phieu Chinh pha 154

5. Tai san ngan han khac 155

6 Rao cao nay phai dux clQc cang voi Ban thuygt minh Rao cao tai chinh

So d'Au nam

29.494.774.522

27.581.736' 7 27.561.105p 7 41.004.566 3

(13.443.461. 6)

- (.1, 1::!.., 20.625.000 .\ '-' \ .'-

30.000.000 ,.'t71 \.,. P‘x

(9.375.000) • 4, '' '

CONG TY Co' PHAN CONG TRINH DO THI VAN NINH Dia chi: So 151 Himg Vuang, Thi tan Van Gia, huyn Van Ninh, tinh Khanh Hem, Viet Nam

BAO CAO TAI CHINH Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2016 Bina can dtvi kt tofin (tik) theo) •Vkar °A

',NS...

B-

CHI TIEU

TAI SAN DAI HAN

Ma so

200

Thuytt minh So cutii nam

29.185.088.603

I. Cac khoan phai thu dai han 210

1. Phai thu dai han cila khach hang 211

2. Tra tnxac cho nguai ban dai han 212

3. VO'n kinh doanh a dan vi true thuOc 213

4. Phai thu nOi I:10 dai han 214

5. Phai thu ve cho vay dai han 215

6. Phai thu dai han khac 216

7. Du phOng phai thu dai han kilo dOi 219

II. Tai san do dinh 220 27.653.273.815 27.640.148.815

1. Tai san co dinh Mu limb 221 V.6 43.991.508.352

- Nguyen gia 222

Gia tri hao mon lit) , Ice 223 (16.351.359.537)

2. Tai san di dinh thue tai chinh 224

- Nguyen gia , Gia tri hao mon lily Ice

225 226

13.125.000 3. 3. Tai san co dinh vo kink 227 V.7

30.000.000 Nguyen gia

228

- Gia tri hao mon lfly ke 229 (16.875.000)

j

1

230 231 232

240 1.531.814.788 1.442.682.776

241 242 V.8 1.531.814.788 1.442.682.776

250 251 252 253 254 255

260 470.361.409

261 470.361.409

262

.% 263 268

270 33.887.786.132 34.829.262.237

III. Bit d(Ing san du tar - Nguyen gia - Gia tri hao mon lily ke

IV. Tai san do dang dai hp 1. Chi phi san xuAt, kinh doanh do dang dai han

2. Chi phi xay dung ca ban dog dang

V. DAu tar tai chinh dai han 1. D'au tu vao ding ty con 2. D'au tu vao ding ty lien doanh, lien ket

3. Dau to gap von vao dan vi khac

4. Dix phong thu tu tai chinh dai han

5. D'au tu Am gilt den ngay ciao han

VI. Tai san dai han khfic 1. Chi phi tra trixac dai han

2. Tai san thue thu nh4p hoan lai

3. Thiet bi, vat tax, Ow bung thay the dai han

4. Tai san dai han khac

TONG CONG TAI SAN

7 Bei° cao nay phai ditcic dQc cling vai Ban thuye't minh Bao cao tea chinh

•

CONG TY CO PHAN CONG TRINH Do THI VAN NINH Dia chi: So 151 Hung Vucmg, Thi tran Van Gia, huyen Van Ninh, tinh Khanh Ilea, Via Nam

13A0 CAO TAI CHINH Cho nam tai chinh ket iliac ngay 31 thang 12 nam 2016 fang can digi kt tofin (tiep theo)

CHI TIEU

C - NQ PHAI TRA

. No' ngAn han tra nguiYi ban ngan han

Ngu 'ai mua tra tien Mr& ngan han 1.

4. Phai 3. Thue va cac khoan phai nOp Nha nu&

Phai tra nguoi lao dOng 5. Chi phi phai tra ngan han 6. Phai tra not b0 ngan han 7. Phai tra theo den dO ke hoach hop dOng xay dung

8. Doanh thu chua thuc hien ngan han 9. Phai tra ngan han khac 10. Vay va nq thue tai chinh ngan han

11. Du phong phai tra ngan han

12. Quy khen thuang, phuc loi 13. Quy binh On gia 14. Giao dich mua ban Iai trai phieu Chinh phit

II. No' dai h#n 1. Phai tra ngu6i ban dai han 2. Nguari mua tra tien truac dai han

3. Chi phi phai tra dai han 4. Phai tra not b0 ye von kinh doanh

5. Phai tra nOi b0 dai han 6. Doanh thu chua thuc hien dai han

7. Phai tra dai han khac 8. Vay va no' thug tai chinh dai han

9. Trai phieu chuyen dOi 10. CO phieu uu dai 11. Thue thu nhap hoan lai phai tra

12. Du phong phai tra dai han 13. Quy phat trien khoa hoc va citing nghe

MA so

300

310 311 312 313 314 315 316 317 318 319 320 321 322 323 324

330 331 332 333 334 335 336 337 338 339 340 341 342 343

Thuytt minh So cuoi nam 56 dAu nam

V.9 V.10 V.11 V.12 V.13

V.14a V.15a

V.16

V.14b V.15b

17.966.621.074

7.934.161.070 980.175.908

86.822.972 596.527.919

1.189.376.510 24.081.908

1.494.623.660 3.380.000.000

182.552.193

10.032.460.004

3.192.299.916 6.840.160.088

-

19.813.943.054

6.351.755.966 1.248.040.585

78.233.000 345.439.897

1.193.758.141

87.924.202 1.000.227.433 2.133.360.700

264.772.008

■•••

13.462.187.088

4.102.027.000 9.360.160.088

8 Bao cao nay phai &toy doc cling vai Ban thuyil minh Bcio cao tai chinh

Le Dirng Ke' toan triremg

Le Ditng Nguiri 10p bie'u

CONG TY C6

CON,.

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Giam d6c

CONG TY Co PHAN CONG TRINH DO THI VAN NINH Dia chi: S6 151 Wing Vuotng, Thi tran Van Gia', huyen Van Ninh, tinh Khanh Ma, Viet Nam BAO CA0 TAI CHINH Cho nam tai chinh ket fink ngay 31 thang 12 nam 2016 Bang can dôi tittoán (tip theo) I

“.1 Ma so

Thuye't minh nam S6 d'au nam

400 15.921.165.058 15.015.319.183

410 15.921.165.058 15.015.319.183

411 V.17 8.895.500.000 8.895.500.000

411a 8.895.500.000 8.895.500.000

411b 412 413 414 415 416 417 418 V.17 3.494.660.610 2.856.604.146

419 420 421 V.17 3.531.004.448 3.263.215.037

421a 3.263.215.037

421b 3.531.004.448

422

CHI TIEU

D VON CHU sO HITU

I. V6n chti sir hfru 1. VtngOpcüachüsihtfu

Cophidu phei thong có quydn bidu quydt - Co phidu fru dai 2. 'Mang du von c6 phan 3. Quye'n ch9n chuyen di trai phi6u 4. V6n khac cüachüsâhiru 5. Co phiOu guy 6. Chenh Lech danh gia lai tai san 7. Chenh Lech tS, gia hi dodi 8. Quy dAu tu phat trim 9. Quy h'6 trg sap x6p doanh nghiep 10. Quy khac thuOc vein chit sa fau 11. Lqi nhuan sau thug chua phan phi - Lqi nhu ein sau thud chua phan phOi

119 ki ddn cuOi 19) tru.6c - Lori nhuin sau thud chua phan phoi 19) nay 12. NguOn von du tit xay dung ca ban

Ngun kinh phi va guy khac 430

NguOn kinh phi 431

Ngu6n kinh phi da hinh thanh tai san c dinh 432

TONG CONG NGUON VON 440 33.887.786.132 34.829.262.237

gay 25 thang 02 nam 2017

4k.

9 Rao ccio nay phin chryc dQc cimg voi Ban thuyb minh Bci o cao chinh

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25 thing 02 nam 2017 ‹) •

CuNG TY CO P1-1, --A-)\A

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T

yrs yi

c,D. A

CONG TY CO PHAN CONG TRiNH DO THI, VAN NINH Dia chi: S6 151 Hang Vmmg, Thi trAn Van Gia, huyn Van Ninh, tinh Ithanh Hoa, Via Nam BAO CAO TAI CHINH Cho nam tai chinh ket thdc ngay 31 thing 12 nam 2016

1.111101.1•01...ISPISOWRIAMOVINAV .6.15510.0.111,1.

BAO CAO KET QUA HOAT BONG KINH DOANH Cho nam tai chinh Ich thtic ngay 31 thing 12 dam 2016

CHI TIEU Ma

A so Thuy6t

minh Nam nay

Don vi tinh: VND

Nam truft

1. Doanh thu ban hang va cung cap dich vtl 01 VI.1 18.105.320.383 19.220.907.102

2. Cac khoan gram trir doanh thu 02

3. Doanh thu than ye ban hang va cung cap dich vu 10 18.105.320.383 19.220.907.102

4. Gia von hang ban 11 VI.2 11.972.126.430 12.048.269.621

5. Loi nhu4n Op ve ban hang va cung cap dich vu 20 6.133.193.953 7.172.637.481

6. Doanh thu hoot ging tai chinh 21 VI.3 6.355.900 28.147.005

7. Chi phi tai chinh 22 VI.4 905.539.984 1.088.688.950

Trong dO: chi phi lai vay 23 905.539.984 1.088.688.950

8. Chi phi ban hang 25

9. Chi phi quart IS, doanh nghiep 26 VI.5 1.633.204.032 2.618.640.820

10. Loi nhugn thu'an tir hoot Ong kinh doanh 30 3.600.805.837 3.493.454.716

11. Thu nh4p khac 31 VI.6 130.684.476 8.218.721

12. Chi phi khac 32 VI.7 14.162.239 58.276.265

13. Loi nhu4n khac 40 116.522.237 (50.057.544)

14. Tang 10 nhugn 1(6 toan tru*c thud 50 3.717.328.074 3.443.397.172

15. Chi phi thud thu nhOp doanh nghiep hien hanh 51 V.11 186.323.626 180.182.135

16. Chi phi thud thu nh#p doanh nghiep hofin Ioi 52

17. Loi nhu:an sau thud thu nh;ap doanh nghiep 60 3.531.004.448 3.263.215.037

18. Lai cif ban tren c6 phi6u 70 VI.8 35.934 33.925

19. Lai.suy giam teen c6 phi6u 71 VI.8 35.934 33.925

Le Deng Ngurtri 10p bi6u

Le Deng K6 than truirng

Ifa"NgOe Phi Giam d6c

10 Bao coo nay phai cluvc floc cling vii Ban thuye't minh Edo coo tai chinh

CONG TY Co PHAN CONG TRtNH DO THI VAN NINH Dia chi: So 151 Hang Vuong, Thi tan Van Gia, huy0 Van Ninh, tinh Khanh Hda, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ke't thdc ngay 31 thing 12 nam 2016

BAO CAO LUIT CHUYEN TIEN TE (Theo phtrung phip giin ti4)

Cho tam tai chinh ke't thtic ngiy 31 thing 12 Wain 2016

I.

CHI TIEU

Ltru chuytn titn tir hoot gong kinh doanh

Ma sof)

Thuytt minh Nam nay

I. Lgi nhuein trwo'c thui 01 3.717.328.074

2. Dibi chinh cho cac khodn: KhAu hao tai san c6 dinh va bat dOng san dau to 02 V.6 3.367.747.481 Cac khoan du pheng 03 Lai, 18 chenh Wch tS" gid hoi dodi do danh gid lai cac khoan muc tien to có goc ngoai to 04 Lai, 18 tir hoat dOng dAu tu. 05 VI.3, 6 (104.405.454) Chi phi lai vay 06 VI.4 905.539.984 Cac khoan diet' chinh khdc 07

3. Lvi nhulln tie hog! &Ong kinh doanh trwo'c thay dai von hru &Ong 08 7.886.210.085

Tang, giam cac khoan phai thu 09 935.406.025 Tang, 0am hang ton kho 10 148.134.844 Tang, giam cac khoan phai tra 11 (638.781.704) Tang, giam chi phi tra truac 12 470.361.409 Tang, giam chimg khoan kinh doanh 13 Ti6n lai vay da tra 14 (905.539.984) Thuthu nhdp doanh nghi0 dal nap 15 V.11 (29.321.835) Ti& thu khdc tir hoat dOng kinh doanh 16 V.16 34.200.000 TiL chi khdc cho hoat dOng kinh doanh 17 V.16 (425.262.000)

Lwu chuyen ti'en thudn tit hogt d'Ong kinh doanh 20 7.475.406.840

II. Lull chuytn tintir hoot diing d'au tir

1. Ti& chi a mua sam, xay dung tai sin c6 dinh va cac tai san dai han khdc 21 (3.076.386.761)

2. Tien thu tir thanh 1y, nhuong ban tai san co dinh va cac tai san dai han khdc 22 VI.6 104.545.454

3. Ti6sn chi cho vay, mua cac cong cu no. dm dem vi khdc 23

4. TiL thu hoi cho vay, ban lai cac cong cu no dm clan vi khde 24

5. Ti& chi dAu to yip win vao don vi khdc 25 6. Ti6sn thu hoi dau tir gap von vao don vi khdc 26 7. Ti6'n thu lai cho vay, co tfrc va lori nhuAn dugc chia 27 VI.3 (140.000)

Lun chuyin ti'dn thudn tir hogt Ong dtu tw 30 (2.971.981.307)

Don vi tinh: VND

Nam truck

3.443.397.172

(1.088.688.950)

2.799.027.000 (169.068.000)

10.851.155.835

(7.456.181.131)

3.985.505

(7.452.195.626)

1 ,

Bac cao nay phai cluvc ctQc cling vii Ban thuyit minh Bcio cao tat chinh 11

3.139.052.755

(3.985.5 1.088.6881

7.667.153.3'72 ‘, 698.510.575 e3"",11/ (47.670.2011 810.082.070,, 181.809.969 \ \.‘t$,-..0,

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25 thang 02 nam 2017

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--TralNliqc Phi Le Deng toan truerng Ke Giam d6c

CONG TY CO PHAN CONG TRINH DO THT VAN NINH Dia chi: S6 151 Wing Vuong, Thi trAn van Gia, huyen Van Ninh, tinh Ithanh Hoa, Via Nam

BAO CAO TAI CHINH Cho nam tai chinh Ictt thtic ngay 31 thang 12 nam 2016 Bao cao hru chuyen tign t? (tiep theo)

rsancemastapormookresommtanim■Ir 1° :RMW/k ...A74.47 %'AiS M%R2 W. X .1,01'....17,11.0MJCP,M.M.147.744POW

CHI TIEU Ma Thuyet s6 minh Nam nay Nam trtrOc

III. Ltru chuytn tit‘n tir hoat dOng tai chinh

1. Titn thu tir' phat hanh c6 phitu, nhan von Op dm chil sa him

2. Tien tra lai On Op cho cac chit so him, mua lai c6 phieu dm doanh nghiep da phat hanh

3. nen thu to di vay 4. Titn tra ng goc vay 5. Tien tra nog g6c thue tai chinh 6. C6 tire, lqi nhuan da tra cho chil sa him

Ltru chuyin Lien thaw tic holt di)ng till chinh

Ltru chuytn teen thuan trong nam

Tien Ala twang throng tien dad nam

Anh huang cua thay d6i tS/ gia h6i dodi quy d6i ngoai to

Teen va twang throng tin taut nam

31

32

-

-

745.300.000

- 33 1.260.000.000 34 (2.533.360.700) (1.869.600.000) 35 - 36 (2.622.314.150) (1.443.417.131)

40 (3.895.674.850) (2.567.717.131)

50 607.750.683 831.243.077

60 V.1 1.669.224.142 837.981.065

61

70 2.276.974.825 1.669.224.142

Le Deng Nguiri lap hi&

12 Beco cao nay phcii &Ave clipc cling val Ban thuyb minh Bao cao tai chinh

CONG TY CO PHAN CONG TRINH DO THI VAN NINH Dia chi: St) 151 Hung Vuong, Thi tridn Van Gia, huyn Van Ninh, tinh Khanh flea, Vi't Nam BAO CAO TAI CHINH Cho Warn tai chinh Ice't thdc ngdy 31 thing 12 narn 2016

BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh Wet thtic ngay 31 thing 12 nam 2016

I. DAC DIEM HOAT BONG

1. Hinh Oak so. ham von Cong ty Co phAn Cong trinh DO thi Van Ninh (sau day goi tat la "Cong ty") la cong ty co phan.

2. Linh virc kinh doanh Linh virc kinh doanh cua Cong ty la san xuat, xay dung va dich vu cong ich.

3. Nganh nghe kinh doanh Hoat dOng kinh doanh chinh cua Cong ty la: San xuat va cung cap nu& sach, san xuat va kinh doanh nu& tinh khie't; Kay dung con g trinh con g Ong, dan dung, giao thong, con g trinh ca p thoat mxot, ding trinh throng day va tram bien dp den 35KV; Quan ly va soca china he thong dien chieu sang; Quan l'y va sira chita he thong giao thong dO thi; Quan 1ST cong vien, trong, cham soc, mua ban cay xanh; Dich vu ve sinh mOi truong; Dich vu mai tang;

4. Chu liST san xuat, kinh doanh thong thitron Chu kST san xuat kinh doanh thong thuong cua Cong ty khong qua 12 thing.

5. Tuyen 134 ve khi nang so sinh thong tin tren BA° cao tai chinh Cac so lieu Wang irng cua nam tnr& so sinh dugc so lieu ciia nam nay.

6. Nhan vien Tai ngay k'e't thitc nam tai chinh Cong ty co 67 nha'n vien dang lam viec (se) dau nam la 78 nhan vien).

II. NAM TAI CHINH, DON VI TIEN TE SU' DUNG TRONG KE TOAN

1. Nam tai chinh Nam tai chinh cua Cong ty bat au tir ngay 01 thing 01 va ke't thitc vao ngay 31 thing 12 hang nam.

2. Don vi den to sir dung trong ke toan Don vi tien to sir dung trong ke toan la Dtmg Viet Nam (VND) do phi' n lecn cac nghiep vu &roc thuc hien bang don vi tien to VND.

III. CHUAN MITC VA CHE DO KE TOAN AP DUNG

1. Che dO ke toan ip dung Cong ty ap dung cac Chuan nitre Ke toan Viet Nam, Ch6 dO Ke toan doanh nghiep Viet Nam duvc ban hanh theo Th'Ong to s6'

ke ngay 22 thing 12 nam 2014 va cac thong to hireing

clan thuc hien chuanmire ke toan cila BO Tai chinh trong viec lap va trinh bay Bao cao tai chinh.

2. Tuyen bo ve viec titan thit chuan muc ke than va the do ke toan Ban Giam doe dam bao da tuan thu yeu cau cua cac chuan muc ke toan, Che dO ke toan doanh nghiep Viet Nam dugc ban hanh theo ThOng to so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 cling nhu cac thong to huong dan thuc hien chuan muc ke toan ciia BO Tai chinh trong viec lap va trinh bay Bap cao tai chinh.

Ban thuye't minh nay la mot bo phan hop thanh viz phai &mc doc cling vii Bao cao tai chinh

13

I

CONG TY Co PHAN CONG TRINH DO Tig VAN NINH Dia chi: So 151 Hang Vuung, Thi trdn Van Gia, huyat Van Ninh, tinh Khanh Hem, Via Nam BAO CAO TAI CHINH Cho nam tai chinh k& thitc ngdy 31 thang 12 nam 2016 Ban thuyet minh Ban can tai chinh (ti6p theo)

IV. CAC CHINH SACH KE TOAN AP DUNG

1. Co. sir 14p Bao cao tai chinh Bao cao tai chinh dirge lap ten co sof ke toan don tich (trir cac thong tin lien quan den cac luong tien).

2. Tien va cac khoin twang during tien Tien bao gom tien mat va tien giri ngan hang khong kS/ han. Cac khoan twang duang tien la the khoan dau to ngan han c6 thoi han thu hOi khOng qua 3 thang ke tix ngay dau tin, c6 kha nang chuyen doi de dang thanh mot *mg tien xac dinh va khong CO ro trong viec chuyen dOi thanh tien tai thin diem bao cao.

3. Cie khoan phai thu Cac khoan no phai thu dirge trinh bay theo gia tri ghi so trir di cac khoan du phong phai thu kho doi.

Viec phan loai cac khoan phai thu la phai thu khach hang va phai thu khac dugc thine hien theo -_._, nguyen tae sau: .f ' i • Phal thu dm khach hang phan anh cac khoan phai thu mang tinh chAt thuang mai phat sinh tir '

giao dich co tinh chat mua — ban gifra COng ty va ngtrai mua la dan vi doe lap voi Cong ty, bao 4•A: Om ca cac khoan phai thu ye tien ban hang xuat khau Ay tilde cho don vi khac. I;

• Phai thu khac phan anh the khoan phai thu khong co tinh thuang mai, khong lien quan den ,A giao dich mua — ban. ...,/

4t .. ,..e.

Du phong phai thu kho doi dirge lap cho ding khoan, no phai thu doi can d qua r vao tuOi no han cita cac khoan no hoac du kien mire ton that c6 the xay ra, cu the nhu sau: • Doi voi no phai thu qua han thanh toan:

- 30% gia tri doi vii khoan no phai thu qua han tir tren 6 thang den &raj 1 nam. - 50% gia tri doi vii khoan no phai thu qua han tir 1 nam den duai 2 nam. - 70% gia tri d6i vii khoan no phai thu qua han tir 2 ram an duai 3 nam. - 100% gia tri d6i khoan no phai thu qua han tin 3 nam trot

• 136i phai thu china qua han thanh toan nhung kho co kha Wang thu can dr vao du kien mire ton thAt a lap du phong.

Tang, giam so du du phong no phai thu khO doi can phai trich lap tai ngay ket thite nam tai chinh dtrot ghi nhan vao chi phi quan ly doanh nghiep.

4. Hang din kho Hang ton kho dircyc ghi nhan theo gia thAp han gitra gia goe va gia tri thuan co the thine hien dtroc.

Gia g& hang eon kho throe xac dinh nhu sau: • Nguyen vat, lieu, cong cu dung cu: bao g6m chi phi mua va the chi phi lien quan true tiep khac

pilaf sinh de c6 dirge hang ton kho o dig, diem va trang thai hien tai. • Chi phi san xuat kinh doanh do dang: bao g'Om chi phi nguyen vat lieu chinh, chi phi nhan cong

va cac chi phi co lien quan true tiep khac.

Gia xuat kho duge tinh theo phucmg phap birth quan gia quyen va dirge hach toan theo phuang phap ke khai thirong xuyen.

Ban thuyAt minh nay la nu5t b¢ phan hop thanh va phai chrov cloc clung yeti Bcio cao tai chinh 14

CONG TY C6 PHAN CONG TRiNH O THT VAN NINH Dia chi: S6 151 Hung Vuong, Thi tan Van Gia, huy0 Van Ninh, tinh Khanh Hoa, Via Nam BAO CAO TAI CHINH Cho nam tai chinh ket thitc ngay 31 thang 12 nam 2016 Ban thuytt minh Bao cao tai chinh (tie'p theo)

Gia tri thuan c6 the thuc hien dirge la gia ban trot tinh cua hang ton kho trong san xuat, kinh doanh binh thuang trir chi phi lithe tinh de hoan thanh va chi phi uac tinh can thiet cho viec tieu thu chang.

Dtr‘pheng giam gia hang ton kho durgc lap cho tixngmat hang ton kho c6 gia g6c 16n han tri thuan c6 the thvc hien &rot. Doi vai dich vu cung cap do dang, viec lap du phong giam gia dirgc tinh theo timg loai dich vu c6 mire gia rieng biet. Tang, giam so du du,phong giam gia hang ton kho can phai trich lap tai ngay ket nam tai chinh dirge ghi nhan vao gia von hang ban.

5. Tai san thus hoat d(ing Thue tai san dugc phan loai la thus hoat Ong neu plaAn 16n riti ro va lqi ich g"an lien vai quyen se, hitu tai san thuOc ye nguai cho thus. Chi phi thus hoat Ong dirge phan anh vao chi phi theo phuong phap throng thang cho slat th&i han thus tai san, khong phu thuOc vao phuong thirc thanh toan tier' thus.

6. Ili san co dinh hfru hinh Tai san co dinh hire hinh dirge the hien theo nguyen gia trir hao mon lily ke. Nguyen gia tai sani6 dinh huu hinh bao gom toan bo cac chi phi ma COng ty phai 1,6 ra de c6 dirge tai san c6 dinh ti den thai diem dila tai san do vao trang thai san sang sir dung. Cac chi phi,phatsinh sau ghi ban d'au chi dirge ghi tang nguyen gia tai san co dinh neu cac chi phi nay chc Chan lam tang 10.14 kinh to trong tuang lai do sir dung tai san do. Cac chi phi phat sinh khong thoa man dieu kien ti dirge ghi nhan la chi phi san xuat, kinh doanh trong nam.

Khi tai san c6 dinh hiru hinh dirge ban hay thanh 1ST, nguyen gia va gia tri hao mon lily ke dirge xoa so va Iai,lo pilaf sinh do thanh Vic/troy ghi nhan vao thu nhap hay chi phi trong nam.

Tai san c6 dinh hal hinh, dirge khan hao theo phuong phap dieing thang dila tren tiled gian him dung frac tinh. nam khau hao cua cac loai tai san co dinh hfru hinh nhu sau:

Loai tai san e6 dinh S6 nam

Nha cira, vat kien true 12 - 20 May moc va thiet bi 03 - 12 Phuang tien van tai, truyen clan 06 Thiet bi, dung cu quan 1ST 04 - 05 Tai san c6 dinh khac 12 - 25

7. Chi phi xay &Lyng ca ban do dang Chi phi xay dung ca ban dang phan anh cac chi phi lien quan true tiep (bao g6m ca chi phi lai vay c6 lien quan phi' hop veri chinh, , sach ketoan Cong ty) den cac tai san dang trong qua trinh xay dung, may nick thiet bi dang lap dat plitic vu cho mile dich san xuat, cho thus va quan 1S/ cling nhu chi phi lien quan den viec sira chita tai san co dinh dang thue hien. Cac tai san nay dirge ghi nhan theo gia goc va khong doge tinh khau hao.

8. Cfic khoin phai tra Ira chi phi phai tra Cac khoan ng phai tra va chi phi phai tra dirge ghi nhan cho s6 tien phai tra trong tuang lai lien quan den hang Ma va dich vu da nhan dirge. Chi phi phai tra dirge ghi nhan dila tren cat trac tinh hop 1S, ye so tien phai tra.

Viec phan loai cac,khoan phai tra la phai tra ngtroi ban, chi phi phai tra va phai tra khac dirge thtrc hien theo nguyen tac sau:

1....M.MOBAWM Mt'

Ban thuyit minh nay lb mOt IN) pkin hop thanh va phcii &roc ctoc cling vol Bcio ccio tea chinh 15

CONG TY CO WAN CONG TRINH Do THT. VAN NINH Dia chi: S6 151 Hang Vinmg, Thi trAn Van Gift', huy'n Van Ninh, tinh Khanh1-16a, Viet Nam BAO CA.0 TAI CfliNH Cho nam tai chinh Ice't thfic ngay 31 than 12 nam 2016 Ban thuytt minh Ban ca.) tai chinh (ti6p theo)

• Phai tra ngtrOri ban phan anh cac khoan phai tra mang tinh chit thuang mai phat sinh tir giao dich mua hang hoa, dich vu, tai san va ngued ban la don vi d6c lap vii Cong ty, bao gom ca cac khoan phai tra khi nhap khau thong qua ngueri nhan uy thac.

• Chi phi phai tra phan anh cac khoan phai tra cho hang Ma., dich vu da nhan dugc tir ngtrei ban hoac da cung cap cho nguoi mua nhung chua chi tra do chua co hoa don hoac chua du 116 so, tai lieu ke toan va cac khoan phai tra cho ngtrai lao d6ng ye tien Wang nghi phep, cac khoan chi phi san xuat, kinh doanh phai trich tnrac.

• Phai tra khac phan anh cac khoan phai tra khong c6 tinh thuang mai, khong lien quan den giao dich mua, ban, cung cap hang boa dich vu.

Cac khoan ng phai tra va chi phi phai tra dugc phan loai ngan han va dai han ten Bang can d6i ke toan can cif theo kS, han con lai tai ngay ket thfic nam tai chinh.

9. Win chil s'er him Von gop cua chic hiru V6n g6p cua chu so him dugc ghi nhan theo se; von thgc to da g6p cua cac c6 &mg.

10. Phan phoi nhu;an Lgi nhuan sau thue thu nhap doanh nghiep dugc phan ph6i cho cac c6 d'Ong sau khi da trich lap cac guy theo Dieu le dm Cong ty cling nhu cac quy dinh cua phap luat va da dugc Dai h6i dOng c6 dong phe duyet.

Viec phan ph6i lgi nhuan cho cac c6 gong dugc can nhac den cac khoan muc phi tien nam trong lgi nhuan sau thue chua phan phoi c6 theanh huang den luong tien va kha nang chi tra co tiic nhu lai do dinh gia lai tai san mang di gOp von, lai do dinh gia lai cac khoan muc tien te, cac cong cu tai chinh va cac khoan lupe phi tien to khac.

Co tic dugc ghi nhan la ng phai tra khi dugc Dai h6i d6ng c6 d'Ong phe duyet.

11. Ghi nh4n doanh thu va thu nh4p Doanh thu ban hang hoti, thanh philm Doanh thu ban hang hoa dugc ghi nhan khi d6ng tiled th6a man cac dieu kien sau: • Cong ty da chuyen giao phin lon rui ro va lgi ich gin lien vii quyen sii him hang h6a cho

nguai mua. • Cong ty khong con nam gift quyen quan VT hang h6a, san phim nhu nguai him hang hoa,

san pham hoac quyen kiem sok hang hoa, san pham. • Doanh thu dugc xac dinh tuang d6i chic chin. Khi hop d6ng quy dinh nguai mua dugc quyen

tra lai san pham, hang hoa da mua theo nhang dieu kien cu the, doanh thu chi dugc ghi nhan khi nhang dieu kien cu the do khong con ton tai va nothi mua khong dugc quyen tra lai hang h6a, san pham (trir truang hop khach hang co quyen tra lai hang Ma, san pham dirii hinh -fink d6i lai de lay hang Ma., dich vu khac).

• Cong ty da hoac se thu dugc lgi ich kinh to tic giao dich ban hang. • Xac dinh dugc chi phi lien quan den gilo dich ban hang.

Doanh thu cung cap dich vu Doanh thu cung cap dich vu dugc ghi nhan khi d6ng tiled thOa man cac dieu kien sau: • Doanh thu dugc xac dinh tuang d6i chic than. Khi hop d6ng quy dinh nguai mua dugc quyen

tra lai dich vu da mua theo nhing diet' kien cu the, doanh thu chi dugc ghi nhan khi nhang dieu kien cu the d6 khong con ton tai va ngtroi mua khong dugc quyen tra lai dich vu da cung cap.

”1,1P:MIOSPW7(7.P,761WSIOMM.,.,7

Ban thuyAt mink nay la mOt be) phan hap thank va phai dvrac doc cung vii Bao cao tai chinh

16

•

•

44'

;,f+

CONG TY CO PHAN CONG TFtiNH DO THI VAN NINH Dia chi: S6 151 Hung Wang, Thi trAn Van Gia, huy0 Van Ninh, tinh Ithanh Hoa, Viet Nam BAO CAO TAI CHINH Cho nam tai chinhk6t thiic ngay 31 thang 12 nam 2016 Ban thuytt minh Ban cao tai chinh (ti6p theo)

• Cong ty da hoac se thu duce lgi ich kinh to tir giao dich cung cap dich vu do. • Xac dinh dugc phAn ding viec da hoan thanh vao thoi diem bao cao. • Xac dinh dugc chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich cung cap dich

vu do.

Tnrong hgp dich vu dugc thuc hien trong nhieu kSi thi doanh thu dugc ghi nhan trong kST dugc can cfr vao ket qua phan ding viec da hoan thanh vao ngay ket thitc ky ke toan.

Ti;en lai Tien lai dugc ghi nhan tren ca so thoi gian va lai sat thuc to timg kST.

12. Ho dOng xay dung Hop (king xay dung la mot hgp d6ng dugc them thuan de xay dung mot tai san hoac to hop cac tai san co lien quan chat the hay phu thuc lan nhau ye mat thiet ke, cong nghe, chirc nang hoac muc dich sir dung ca ban dm chung.

Khi ket qua thuc hien hgp (fang dugc trot tinh mot each ding tin cay: • D6i voi cac hop d6ng xay dung, quy dinh nha thAu dugc thanh toan theo tien do ke hoach:

doanh thu va chi phi lien quan den hgp Tong dugc ghi nhan tuang irng phan cong viec da hoan thanh do Cong ty to xac dinh vao ngay ket thlic nam tai chinh.

• D6i yen cac hgp d6ng xay dung quy dinh nha thu dugc thanh toan theo gia tri khi Wong thuc hien: doanh thu va chi phi lien quan den hop dong dugc ghi nhan tuang irng vai phan cong viec da hoan thanh dugc khach hang xac nhan va dugc phan anh teen hoa don da lap.

Cac khoan tang, giam khi luting xay lap, cac khoan thu boi thuang va cac khoan thu khac chi dugc ghi than doanh thu khi da &rot th6ng nhAt vai khach hang.

Khi ket qua thgc hien hop &Ong xay dung khong the u6c tinh dugc mot each dang tin cay: • Doanh thu chi dugc ghi nhan tuang ducmg vOi chi phi dm hop dong da phat sinh ma viec hoan

tra la tuang doi chic chin. • Chi phi cita hgp dtmg chi dugc ghi nhan vao chi phi khi da phat sinh.

Chenh lech gifra ging doanh thu lay ke cua hgp d'Ong xay dung dal ghi nhan va khoan tien lay ke ghi ten hoa don thanh toan theo tien do ke hoach cua hop dong dugc ghi nhan la khoan phai thu hoac phai tra theo tien do ke hoach cua cac hgp dong xay dung.

13. Chi phi di vay ' Chi phi di vay bao gom lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan

vay.

Chi phi di vay dugc ghi nhan vao chi phi khi phat sinh. Tnrong hop chi phi di vay lien quan true tiep den viec dau tu xay dung hoac san x4t tai san da dang can c6 mot tiled gian du dai (teen 12 thang) de có the dna vao sir dung theo muc dich dinh tru6c hoac ban thi chi phi di vay nay dugc tinh vao gia tri cua tai san do. Doi vai khoan vay rieng phuc vu viec xay dung tai san co dinh, bat dOng san dau tu, lai vay dugc von hoa ke ca khi thoi gian xay dung duai 12 thang. Caz khoan thu nhap phat sinh tir viec dau to tam thoi cac khoan vay dugc ghi giam nguyen gia tai san co lien quan.

17 Ban thuyAt minh nay la mOt b0 phan hvp thanh va phai dttqc doe cling -116i Bao cao tai chinh

apc

)4,

CONG TY C5 PHAN CONG TRINH DO THI 1/4N NINH Dia chi: St; 151 Himg Vuong, Thi trail Van Gia, huyn Van Ninh, tinh Ithanh flea, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh k6t thfic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh (ti6p theo)

DOi cac khoan Win vay chung trong d6 di sir dung cho muc dich clan tir xay dung hoac san xuat tai san do dang thi chi phi di vay von 116a dugc xac dinh theo tS, la von h6a,doi vai chi phi my ke binh quan gia quyen pilaf sinh cho viac dau to xay dung co. ban hoac san xuat tai san d6. TS, la von hoa dugc tinh theo ty le lai suat binh quan gia quyen cua cac khoan vay chua tra trong nam, ngoai trir cac khoan vay rieng bit phuc vu cho muc dich hinh thanh mot tai san cu the.

14. Cac khoan chi phi Chi phi la nhang khoan lam giam lgi ich kinh to dugc ghi nhan tai tiled diem giao dich phat sinh hoac khi co kha nang Wong dOi chac chan se phat sinh trong Wang lai kitting phan bit da chi tien hay chua.

Cac khoan chi phi va khoan doanh thu do no tao ra phai dugc ghi nhan,dOng theli theo nguyen tac ph-it hop. Trong trueing hop nguyen tac phi" hop xung clot vai nguyen tac than trong, chi phi dugc ghi nhan can dr vao ban chat va quy dinh cua cac chuan muc ke toan de dam bao phan anh giao dich mot each trung thvc, hop 1ST.

15. Thue thu nh4p doanh nghi§p Chi phi thug thu nhap-doanh nghiap bao gom thud thu nhap hien hanh va thud thu nhap hoan

Thue" thu nhap hien hank Thue thu nhap hien hanh la khoan thug dugc tinh dva ten thu nhap tinh thug. Thu nhap tinh thug chenh lach so voi lgi nhuan ke toan la do dieu chinh cac khoan chenh Lech tam thoi glib thue va ke toan, cac chi phi khong dirge trir efing nhu dieu chinh cac khoan thu nhap khong phai chiu thue va cac khoan lo dugc chuyen. A;)

Thug thu nhap hoiin lai '40 Thus thu nhap hoan lai la khoan thug thu nhap doanh nghiap se phai nOp hoac se dugc hoan lai do chenh lach tam tha.i gicra gia tri ghi so dm tai san va no phai tra cho muc dich lap Bao cao tai chinh va co so tinh thue thu nhap. Thue thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh Lech tam tiled chiu thue. Tai san thue thu nhap hoan lai chi dirge ghi nhan khi chac chan trong tuang lai se co lgi nhuan tinh thug de sir dung nhang chenh lach tam thai dirge khau trir nay. Gia tri ghi so cua tai san thug thu nhap doanh nghiap hoan lai dugc xem xet lai vao ngay kat thue nam tai chinh va se dirge ghi giam den mire dam bao chac chan co du lgi nhuan tinh thue cho phep lgi ich cua mot phan hoac toan bO tai san thue thu nhap hoan lai dugc sir dung. Cac tai san thue thu nhap doanh nghiap hoan lai chua dirge ghi nhan trtrac day dirge xem xet lai vao ngay ket thitc nam tai chinh va dirge ghi nhan khi chac chan co du lgi nhuan tinh thud de co the sir dung cac tai san thug thu nhap hoan lai chua ghi nhan nay.

Tai san thue thu nhap hoan lai va thug thu nhap hoan lai phai tra dirge xac dinh theo thue suat dg tinh se ap dung cho nam tai san dirge thu 11.6i hay ng phai tra doge thanh toan dva tren cac mire thue suat co hiau lvc tai ngay ket tit& nam tai chinh. Thue thu nhap hoan lai doge ghi nhan vao Bao cao ket qua hoat dOng kinh doanh va chi ghi true tiep vao von chit so hair khi khoan thue do lien quan den cac khoan mite doge ghi thang vao von chit so.

Tai san thus thu nhap hoan lai va thug thu rap hoan lai phai tra dirge bit trir khi: • Cong ty co quyen hop phap dugc bit trir gift tai san thus thu nhap hien hanh \Teri thug thu nhap

hien hanh phai nOp; va • Cac tai san thud thu nhap hoan lai va thug thu nhap hoan lai phai tra nay lien quan den thug thu

nhap doanh nghiap dirge quan 1S, bo.i ding mot co quan thug:

WPMW

Ban thuyit minh nay lb mOt ba phan h9p thanh va phai dugc cipc clung voi Rao cao tat chinh 18

CONG TY CO PHAN CONG TRINH DO THI VAN NINH Dia chi: S6 151 Ming Vuitmg, Thi trAn Van Gia, huy@l Van Ninh, tinh Khanh Hoa, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh Ice't thitc ngay 31 thang 12 nam 2016 Ban thuytt minh Bac) cao tai chinh (ti6p theo)

D6i vai ding mot don vi chiu thud; hoac Cong ty du dinh thanh toan thud thu nhap hien hanh phai tra va tai san thud thu nhap hien hanh ten cu soy thuan hoac thu hoi tai san dozing thoi voi viec thanh toan no phai tra trong timg kST tuong lai khi cac khoan trong yeu cua thud thu nhap hoan lai phai tra hoac tai san thud thu nhap hoan lai dtrot thanh toan hoac thu

16. Ben lien quan Cac ben doge coi la lien quan neu mot ben c6 kha nang kidm soat hoac c6 anh huong clang Ice doi vii ben kia trong viec ra quydt dinh cac chinh sach tai chinh va hoat dOng. Cac ben cling dirge xem la ben lien quan neu cang chiu su kidm soat chung hay chiu anh hu&ng ding ke chung.

Trong viec xem xet moi quan he dm cac ben lien quan, ban chit dm moi quan he dtrov chfi trong nhidu han hinh thirc phap

17. Bao cao theo hi) ph;an B6,phb theo linh,vtrc kinh doanh la mot phAn c6 thd xic dinh rieng biet tham gia vao qua trinh san xuat hoac cung cap san pham, dich vu va c6 raj ro va lqi ich kinh to khac cac b6 phan kinh doanh khac.

B'6 phan theo khu vt.rc,dia 1S, la mot phAn c6 the xac dinh ri8ng biet tham gia vao qua trinh san xua, hoac cung cap san pham, dich vu trong pham vi mot moi truOmg kinh to cu the VA c6 rtli ro va 1 ich kinh to khac vui cac b6 phan kinh doanh trong the moi twang kinh td khac.

0. Thong tin b6 phan dirov lap va trinh bay phi' hop yen chinh sach ke toan ap dung cho viec lap trinh bay Bao cao tai chinh cua C6ng ty.

V. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN DOI KE TOAN

1. Tien va cac khoan twang throng tin SO cuoi nam SO dam dam

Tien mat 40.954.398 184.242.540 Tien giri ngan hang khong kST han 2.236.020.427 1.484.981.602 ging 2.276.974.825 1.669.224.142

2.. Phai thu ngin han cfia khach hang So cuOi nam

SO chiu nam

Phoii thu cac khcich hang khac 1.560.540.918 1.809.954.941 Phong Tai nguyen va Moi trixemg Van Ninh 1.414.376.018 Uy ban Nhan dan thi trAn Van Gia 821.843.260 Uy ban Nhan dan xa Van Thing 190.113.289 Cac khach hang khac 146.164.900 797.998.392

COng 1.560.540.918 1.809.954.941

Ban thuyb minh nay la mat ba phan h9p thanh va phai durIc dQc cling vii Bao cao tai chinh 19

S

,

•

CONG TY Co PHAN CONG TRiNH 00 THI VAN NINH Dia chi: S6 151 Hung Vucmg, Thi tran Van Gia, huy'en Van Ninh, tinh Khanh Hoa, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2016 Ban thuyk minh Bao cao tai chinh (tiep theo)

3. Tra truov cho nguiri ban ngin han

Trii trirek cho ngirei ban kb& Ong ty Co phan Dien ltxc Khanh Hoa - Dien lire Van Ninh Cong ty TNHH Tu van va Xay dung Thien Phitc Cong ty Co phan Tu van Kin true DO thi Khanh Hea Cac nha cung cap khac cOng

So cuOi nam SO clan nam 150.000.000 310.000.000

110.000.000 266.000.000

30.000.000 30.000.000 10.000.000 14.000.000

150.000.000 310.000.000

4. Phai thu ngin han khfic SO cuOi nam SO dAu nam

Phai thu die to char viz' cci nhan khac Cac khoan ky CUO'C, 14/ quy Tarn ling c6 tac Bao hiem xa hOi cum nhan vien Tarn *mg cua cong nhan vien Cac khoan phai thu ngan han khac COng

Gia tri Dv phong Gia tri Dv phong

346.282.190 1.027.044.893 320.700.000 350.000.000

641.100.000 16.267.708 24.529.264

7.000.000

2.314.482 11.415.629 346.282.190 - 1.027.044.893

5. Hang ton kho Nguyen vat lieu con ton kho.

Tai san co dinh hen hinh

Nha,cira, Vat kien trim

May moc va thiet bi

Thik Phirong tin van dung cu Tai san co dinh tai, truyin dan guar) 15, khfic COng

Nguyen gia so dau nam 991.806.495 - 39.849.248.897 163.511.001 - 41.004.566.393

Phan loai lai 2.456.666.309 22.847.784.579 (37.548.376.038) (36.400.001) 12.280.325.151

Mua trong nam 101.810.400 1.626.138.182 1.727.948.582

D'au to xay dung co, ban hoan thanh 1.682.057.750 1.682.057.750

Tang do dieu chinh theo quyet town 31.197.627 31.197.627

Thanh ly, nhuong ban (452.349.000) (452.349.000)

Giam do dieu chinh quyet town (1.913.000) (1.913.000)

3.448.472.804 22.947.681.979 4, 3.474.662.041 127.111.000 13.993.580.528 43.991.508.352 So cuoi nam Trong Da khasu hao het nhung van dm sir dung 1.654.723.859 36.300.000 2.921.521.937 4.612.545.796

Ch•I thanh ly

20 Ban thuyit minh nay la mot bo phan hop thanh va phai chew dQc cling vdi Bao cao tai chinh

CONG TY Co PHAN CONG TRINH DO THI VAN NINH Dia chi: S6 151 Himg Vucmg, Thi tra'n Van Gia, huy0 Van Ninh, tinh Khanh Ma, V* Nam

BAO CAO TAI CHINH Cho nam tai chinh ktt thitc ngay 31 thang 12 nam 2016 Ban thuytt minh Bao cao tai chinh (ti6p theo)

Gia tri hao mon

Nha,cira, vat kien true

May mac va thik hi

Phifcrng tign van di, &nye!' din

Thit't bi, dung cu quail 1ST

Tai san co dinh khic ging

S6dau nam 365.496.837 13.002.294.128 75.670.091 13.443.461.056 Phan loai1ai 411.135.139 5.026.273.628 (10.905.542.592) (9.099.758) 5.477.233.583 KhOu hao trong nam 254.312.520 1.909.889.292 278.805.377 22.702.752 894.537.540 3.360.247.481 Thanh1S7, nhuong ban (452.349.000) (452.349.000) SO cuoi nam 1.030.944.496 6.936.162.920 1.923.207.913 89.273.085 6.371.771.123 16.351.359.537

Gia tri con 'al So dau nam 626.309.658 26.846.954.769 87.840.910 - 27.561.105.337

SO culli nam 2.417.528.308 16.011.519.059 1.551.454.128 37.837.915 7.621.809.405 27.640.148.815

Trong clo: Tam thoi chua sir dung Dang chic thanh ly

Wit se; tai san c6 dinh hitu hinh có gia tri con lai 1an luot 14.526.115.034 VND da &rot th6 chip, cam co de dam bao cho cac khoan vay cua Quy Dau to Phat trien Khanh Hoa (xem thuyet minh V.15b).

7. Tai san co dinh vo hinh Phan mem quan 1y khach hang

S6 dau ram Khau hao trong ram S6 culii Wain Trong do: Da khAu hao het nhung van con sir dung

Nguyen gia 30.000.000

Gia tri hao mon 9.375.000 7.500.000

30.000.000 16.875.000

Gia tri con 20.625.000

13.125.000

8. Chi phi xay dtrng co ban do' dang

SO &au nam

Chi phi phat sinh trong

nam

KOt chuy& vac) TSCI trong nam

Ke't chuy;e'n giam khac SO cuOi nam

Xay dung ca ban do clang 1.442.682.776 1.793.730.332 (1.682.057.750) (22.540.570) 1.531.814.788

Tuyin Ong tom he thOng nuac mai 448.493.910 3.000.000 - 451.493.910

Nha may nuac Tu Bong 997.802.696 - 997.802.696

Cong trinh ma rOng /wing cap nuac nha may nuac Von Ninh 82.518.182 82.518.182

Cong trinh nuac Van Luang doc quOc l0 1 889.130.114 't 792.927.636 (1.682.057.750)

Cong trinh khcie 22.540.570 - (22.540.570)

COng 1.442.682.776 1.793.730.332 (1.682.057.750) (22.540.570) 1.531.814.788

Ban thuyit minh nay la mot b¢ ',hanky thanh va phdi &roc doc cling vai Bao cao tai chinh 21

CONG TY CO PHAN CONG TRINH DO THI. VAN NINH Dia chi: So 151 Hung Vucmg, Thi tan Van Gia, huyen Van Ninh, tinh Khanh We, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2016 Ban thuyet minh Bao ea() tai chinh (tiep theo)

,MPAtt.1%).,IM

9. Phai tra ngtroi ban ngin han 9a. Phai Ira ngwei ban nein han

SO cuiii nam Se; dau nam

Phiii tra cac nha cung cap kluic 980.175.908 1.248.040.585 Cling ty Co phan Tu van Khao sat va Kidm dinh Xay dung Soiltests 344.114.000 Cong ty TNHH Thuang mai N.T.P 111.991.440

Cong ty c6,phAn CAp thoat nuo.c Phil Yen 264.322.000 Cong ty Co phAn Chd tao Thidt bi Xir 1/ nu& Setfil 129.679.700 129.679.700 Cong ty TNHH Tu van Thuong mai Thanh Dung 326.468.780 Cong ty TNHH Khai Thac Nuac NgAm Thinh Hung 137.975.090 Cong ty TNHH ViZn th6ng Tai Tung 130.350.000 Le van Quang 129.828.000 Cac nha cung cap khac 130.068.768 393.739.015

COng 980.175.908 1.248.040.585

9b. Not qua han chua thank loan Cong ty khong co no. phai tra nguai ban qua han chua thanh toan.

10. Nguiri mua tra ti&n truck ngin han Khoan tin khach hang tra truatc tin sir dung nuot va phi lip at nue(c.

11. Thue va cac khoa.n phai niip Nha niroc So d'au nam Se; phat sinh trong liana So cad Wain

Phai n(ip Phai thu So phai nop Sti di thtrc nop Phai nop Phai thu

Thud GTGT hang ban not dia 249.225.212 636.524.141 (549.217.920) 336.531.433

Thud thu nhap doanh nghiep 29.321.835 186.323.626 (29.321.835) 186.323.626

Thue thu nhap ca nhan - 14.895.168 29.185.867 (27.956.568) - 13.665.869

Thue tai nguyen 6.071.640 74.328.280 (70.513.840) 9.886.080

Thud mon bai 2.000.000 (2.000.000)

Phi, 1e phi va cac khoan phai nop khac 60.821.210 651.175.882 (648.210.312) 63.786.780

Phi *or thai do thi 41.443.310 590.057.133 (583.979.983) 47.520.460

Phi bao ve moi trtrerng 19.377.900 61.118.749 (64.230.329) 16.266.320

C(Mg 345.439.897 14.895.168 1.579.537.796 (1.327.220.475) 596.527.919 13.665.869

Thui gici 1 gia tang Oleg ty nOp thud gia tri gia tang theo phucmg phap khAu trir. Thue suat thud gia tri gia tang nhu sau:

Nu& sach Vat to mot, xay dung, xay lap, v" sinh moi truong Dich vu cay xanh, die;nchidu sang

5% 10%

Khong chiu thud

Ban thuyit minh nay la mot be phan hop thanh va phai chivy dQc citngvai Btio cao tai chinh 22

CONG TY C5 PHAN CONG TRINH Do THI VAN NINH Dia chi: So 151 Hung Vucmg, Thi tran Van Gia, huy@i Van Ninh, tinh Khanh Hem, V* Nam BAO CAO TAI CHfNH Cho nam tai chinh k& dine ngay 31 thing 12 nam 2016 Ban thuye't minh Ban can tai chinh (tie'p theo)

Thud thu nhip doanh nghiep Can cir theo khoan 1, diSu 13 QuySt dinh 92/2006/QD-TTg ngay 25 thing 4 nam 2006 cila Thu Wong Chinh Phu do Cong ty c6 du an dau nam trong Khu kinh to Van Phong nen Cong ty dugc huomg thus suit thus thu nhap doanh nghi8'p 10% dugc dp dung trong 15 nam, ke tir khi du an dau to bat dau hog d6ng kinh doanh va dugc mien thue thu nhap doanh nghi8p 04 nam, 1(8 tir khi co thu nhap chiu thus va giam 50% so thue phai n6p cho 09 nam ti8p theo. Nam 2016 la nam thin 8 Cong ty dirge giam 50% thue thu nhap doanh nghi8p phai n6p.

Thu nhap tir cac hoat &Ong khac phai n6p thuS thu nhap doanh nghi8'p vii thuS suit 20% (nam truac thuS suit la 22%).

Thus thu nhap doanh nghi'8p phai n6p trong nam dugc du tinh nhu sau: Nam nay Nam truNisc

T6ng lgi nhuan ke toan truck thuS Cac khoan diSu chinh tang, giam lgi nhuan ke toan dg xac dinh lgi nhuan chiu thus thu nhap doanh nghi8p: - Cac khoan diSu chinh tang Thu nhap tinh thus ThuS suit thus thu nhap doanh nghi'8p Thad thu nhap doanh nghiep phiii nOp theo thui suat phO thong Thui thu nhap doanh nghiep chenh tech do cip dung thui suit khtic thu'J salt phi; thong Thad thu nheip doanh nghiep &tor giant Thu6' thu nh4p doanh nghiknp phai nop

3.717.328.074 3.443.397.172

9.144.458 76.961.768 3.726.472.532 3.520.358.94

20% 2264

745.294.506 774.478.9671

(372.647.253) (419.503.646) (186.323.627) (174.793.186)

186.323.626 180.182.135

Vic xac dinh thug thu nhap doanh nghi'8p phai n6p cua Cong ty dugc can cir vao cac quy dinh hi8n hanh ye thue. Tuy nhien, nhttng quy dinh nay thay doi theo tong then kY va cac quy dinh ve thus doi vii nhieu loai giao dich khac nhau c6 the dugc giai thich theo nhieu each khac nhau. Do vay so thus dugc trinh bay teen Bao cao tai chinh c6 the se thay doi khi co. quan thus kiem tra.

Thui tai nguyen COng ty phai n6p thus tai nguyen cho hog dOng khai thic nuac sach vii mire 4.000 d6ng/m3 va thuS suit 1%.

Teen thus did Cong ty dugc mien tiSn thus dAt theo Nghi dinh 46/2014/ND-CP ngay 15/5/2014 dm Chinh phu va theo Quyet dinh so 92/2006/QD-TTg ngay 25 thing 4 nam 2006 Gila Thu Wang chinh phu ye Khu kinh t6 Van Phong.

Ccic loaf thug khcic COng ty ke khai va n6p theo quy dinh.

12. Phai tra nguiri lao thing S6 du tai ngay cu6i nam la quy tin Luang chua chi hSt cho nguai lao d6ng C6ng ty.

Quy lucmg dugc trich theo QuySt dinh 06.1/QD-HDQT ngay 12 thing 9 nam 2016 dm H6i d6ng quail tri, chi ti6t nhu sau:

V.M.M1.*WOMMIV.1.465,MW64 *,i8MAY*N■VN.,

Btin thuyet minh nay la mOt b0 phan h9p thanh va phai dteqc clqc cling vat Belo cao tat chinh

23

CONG TY Co PHAN CONG TRINH 06 THI, VAN NINH Dia chi: S6 151 Hang Vucmg, Thi trdn Van Gid, huy'n Van Ninh, tinh Khanh floa, Viet Nam BAO CAO TAI CHtNH Cho nam tai chinh k6t thac ngay 31 thang 12 nam 2016 Ban thuytt minh Ban cao tai chinh (ti6p theo)

Bo ph4n gifin titp 0,017 d/doanh thu 0,040 d/doanh thu

0,043 0,023

Quy luong, phu cap cua Chu tich Hoi d6ng quan tri, Minh dao COng ty nam 2016 la 694.800.000 VND.

13. Chi phi phai.tra ngin han Chi phi nhien lieu phai tra ngAn ham

14. Phai tra ngin han khicidai han khfic 14a. Phai tra ngim han kink

S6 cad nam S6 d'au nam

Phai tra ben lien quan - Uy ban Nhein dan tinh Khanh Hba 1.416.727.084 745.997.762 Kinh phi cong trinh nirsk Van Hung 866.727.084

Phai tra tin thud tai san nha nu& 220.000.000 110.000.000

Phai tra c6 tirc 330.000.000 635.997.762

Phai tra cac to chain va Ca nhdn Hick 77.896.576 254.229.671

Kinh phi cong doan 89.211.700

Cac khoan phai tra ngan han khac 77.896.576 165.017.971

ging 1.494.623.660 1.000.227.433

14b. Ph& tra dai hgn khcic

S6 cuOi nam 3.192.299.916

3.192.299.916

S6 clAu nam 4.059.027.000

4.059.027.000 43.000.000 43.000.000

4.102.027.000

Phiii tra ben lien quan Uy ban Nhan dan tinh Khanh Hoa - Kinh phi cong trinh nuefc Van Hung Phai tra cac to char va ca nhlin khcic Cac khoan phai tra dai han khac COng

14c. N9 qua ban c/nra thanh loan Cong ty khong có ncr phai tra khac qua han chua thanh toan.

15: Vay ngin han/dai han 15a. Vay ngiin hgn

S6 cu6i nam S6 dam nam

Bo phOn trip titp Nganh mak (Van Ninh) 858,328 d/m3

Nganh nuac (Van Hung) 2.471,038 d/m3

\re sinh moi truemg (Ning/1 d6ng doanh thu) 0,375

Xay lAp va lap nuoic (d6ng/1 (fang doanh thu) 0,196

1

Vay ngtin hgn phai tra cac to chirc va ca nhan khac 3.380.000.000 2.133.360.700

Vay ngin han cac ca. nhan (1) 860.000.000

Vay Ba Nguyjn Thi Thanh Tam 400.000.000

Vay Ba Nguyin Thi Chung 300.000.000

Vay ngan han cac ca nhan khac 160.000.000 Vay dai han d6n han tra (xem thuyet minh so V.15b) 2.520.000.000 2.133.360.700

COng 3.380.000.000 2.133.360.700

Ban thuyjt mink nay la mot b0 phim hop thanh va phai throe doc cling vvi Bao ccio tai chinh 24

CONG TY CO PHAN CONG TRiNH DO THI VAN NINH Dia chi: S6 151 Himg Vucmg, Thi trAn Van Gia, huyki Van Ninh, tinh Khanh Hoa, Vik Nam BAO CAO TAI CHINH Cho nam tai chinh kk fink ngay 31 thang 12 nam 2016 Ban thuytt minh Bao cao tai chinh (tie'p theo)

IMPte.` eet MM.

Cong ty c6 kha nang tra dugc khoan vay ngan han.

(i)

Vay cac ca nhan trong Cong ty khong có tai san dam bao de dau to xay dung du. an Nha may nuerc Tu Bong vai lai suat 10%/nam, thei han vay 12 thang.

Chi tit s6 phat sinh ve khoan vay ngan han trong nam nhu sau:

86 c au nam

Sri tien vay ph& sinh

trong nam

Kat chuye'n tir vay va dai

han So tin vay dA tra trong nam So cuoi nam

Vay ngan han cac ca nhan - 1.260.000.000 (400.000.000) 860.000.000

Vay dal han an han tra 2.133.360.700 2.520.000.000 (2.133.360.700) 2.520.000.000

Cling 2.133.360.700 1.260.000.000 2.520.000.000 (2.533.360.700) 3.380.000.000

15b. Vay dai han Vay Quy Da'u Tu Phat Trien Khanh Hoa g6m:

• He th6ng nu& Van Gia: bao g6m hop dang s6 03/2007_Van Gia thati han vay 77 thang, lai suat vay 7,8%/nam; va hop d6ng so 01/2009_Vpn Gia‘thed han vay 80 thang, lai suat vay 69%/nam. Khoan vay nay dugc dam bao bang viec the chap bang cac tai sin co dinh hinh thanh tic von vay.

• He th6ng nuot Van Ninh: hop d6ng s6,01/2012/HDTD-DTPT theri han vay 101 thang, lai suat vay 14,4%/nam, lai suat thay doi theo quyet dinh phe duyet khung lai suat cua ty ban Nhan din tinh Khanh Hoa (lai suat hien tai dang ap dung la 8,29%/nam). Khoan vay nay dugc dam bao bang tai san the chap hinh thanh trong ttrcmg lai lir von vay va tru Cong ty.

Cong ty co kha nang tra dugc khoan vay dai han.

KS, han thanh toan khoan vay dai han nhu sau:

S6 cu6i dam S6 dAu nam

Tir 1 dam tro. xu6ng 2.520.000.000 2.133.360.700

Tren 1 nam den 5 dam 6.840.160.088 9.360.160.088

C(ing 9.360.160.088 11.493.520.788

Chi tit phat sinh cua khoan vay dai han Quy Dam to Phat trien Khanh Hoa nhu sau:

Nam nay

Nam truxi.c S6 dau nam 9.360.160.088

11.493.520.788

Ke't chuyen sang vay va ng ngan han (2.520.000.000)

(2.133.360.700)

S6 cu6i dam 6.840.160.088

9.360.160.088

15c. Vay qua han aura thank loan

Cong ty khong co cac khoan vay qua han chua thanh toan.

Ban thuA minh nay la mot bei pkin h9p thanh va phai chroc cloc cling vai Bao cao tai chinh

25

1

I.

1

CONG TY CO PHAN CONG TRiNH DO THIS VAN NINH Dia chi: So 151 Himg Vuung, Thi tra'n Van Gia, huy0 Van Ninh, tinh Khanh flea, Viet Nam BAO CAO TAI CHiNH Cho nam tai chinh ke't thtitc ngay 31 thang 12 nam 2016 Ban thuytt minh Bao cao tai chinh (ti6p theo)

16. QuSi khen thulivg, phtie loi

Quy khen SO dAtt nam

Tang do trich 14p tir lqi nhuOn Tang khac

Chi quy trong nam So cuili nam

thuang 226.609.817 154.421.092 28.000.000 (264.000.000) 145.030.909

Quy phuc lgi 38.162.191 154.421.093 6.200.000 (161.262.000) 37.521.284

C(Ing 264.772.008 308.842.185 34.200.000 (425.262.000) 182.552.193

17. VOn chit so' him 17a. Bang tai chat, bun d'Ong ciia van chit so him

VOn clan tur ctia chit so' hiru

Quy d'Au tir phat tri6n

Lqi nhulan sau thue china

phan phoi

ging 8.150.200.000 2.361.179.440 2.544.077.320 13.055.456.760

745.300.000 745.300.000

495.424.706 (495.424.706)

(241.017.852) (241.017.852) (1.807.634.762) (1.807.634.762)

3.263.215.037 3.263.215.037

8.895.500.000 2.856.604.146 3.263.215.037 15.015.319.183

8.895.500.000 2.856.604.146 3.263.215.037 15.015.319.183

174.793.186 (174.793.186)

463.263.278 (463.263.278)

(308.842.185) (308.842.185)

(2.316.316.388) (2.316.316.388) 3.531.004.448 3.531.004.448

8.895.500.000 3.494.660.610 3.531.004.448 15.921.165.058

SO du dAu nam truck Tang von trong nam Trich lap quy dau to phat trim tir Igi nhuan nam 2014 Trich lap quy khen phitc Igi tir lgi nhuan nam 2014 Chia co tire nam 2014 Loi nhuan trong nam truac

SO dir cuOi nam truck

SO du dAu nam nay Tang quy clau to phat tri6n tir tnu6 Thu nhap doanh nghi4 dugc mien, giam nam 2015 Trich lap quy dAu to pilaf trim tir lqi nhuan nam 2015 Trich lap quy khen thuang, pinic 19i tit loi nhuan nam 2015 Chia co tirc tir loi nhu4n nam

.2015 Lgi nhuan trong nam nay

s6 du cutii nam nay

17b. Chi tilt van Op ciia chaff so hiku SO cuOi Want SO eau nam

V& Mu tu. cua Nha nuot 2.484.500.000 2.484.500.000

Von gop dm the co Tong khac 6.411.000.000 6.411.000.000

COng 8.895.500.000 8.895.500.000

Ban thuyjt minh nay la m$t ba' pkin hop thanh va phcii chive d9c cling vai Bac) cao tat chinh 26

CONG 'TY Co PHAN CONG TRiNH DO THI VAN NINH Dia chi: So 151 Wing Wong, Thi trAn Van Gia, huyen Van Ninh, tinh Khanh flea, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh Ice't thitc ngay 31 thang 12 nam 2016 Ban thuytt minh Ban can tai chinh (tie) theo)

Tinh hinh gop von diZ‘u le nhir sau: Theo Gia'y chirng nh4n Tang 14, doanh nghiep

Von dieu le VOn dit&I le da con phai gop

(VND) (VND) VND Ty le (%) Uy Ban Nhan Dan tinh Khanh flea 2.484.500.000 27,93 2.484.500.000 Ba Dlang Thi Thiry Dao 2.476.700.000 27,84 2.476.700.000

Ong Ha Ngoc Phi 1.110.600.000 12,48 1.110.600.000 Ong Dang Van Ctrong 421.200.000 4,73 421.200.000

Ong Le Dung 211.300.000 2,38 211.300.000

Ong VO Thanh Lam 216.600.000 2,43 216.600.000 Ba Nguy& Thi Chung 206.200.000 2,32 206.200.000 Cac c6 dong khac 1.768.400.000 19,88 1.768.400.000

Ging 8.895.500.000 100,00 8.895.500.000

17c. Co phi jdu SL cuOi nam

SO dAu nam 88.955 88.955 88.955

S6 luting co phi6u clang kST phat hanh S6 luting c6 phiL dal phat hanh S6 hxcmg c6 phiecu clang luu hanh

88.955 88.955 88.955

Toan be là c6 phi6u ph6 thong. Menh gia c6 phiL clang luu hanh: 100.000 VND.

• Chia c6 tirc cho cac co dOng (26,04%)

• Tang guy au to phat trien tir thu6 Thu nh'p doanh nghiep dirge mien, giam

• Trich quy d'au to phat trien (15%)

• Trich quy khen thuo'rng phfic loi (10%)

COng

S6 tien (VND)

2.316.316.388

174.793.186 463.263.278 308.842.185

3.263.215.037

17d. Phan ph6i loi nhuein Trong nam Cong ty phan ph6i lgi nhulan nam 2015 theo Nghi quye't hed Tong thtrimg-.. 4:"§ nien nam 2016 ngay 09 thang 5 Warn 2016 nhu sau:

18. Cac khofin mire ngoai Bang can dOi ke toan Tai san thue ngoai Tai san thue hoat Ong tai Cong ty la cac tai san co dinh dung de san xuat nuac sach thue cua Nha nuot. Tie'n thue tai san phai tra tong nam dirge tinh theo phuang an thue tai san Nha nuac da dirge Uy ban Nhan clan tinh Khanh 1-16a phe duyet theo guy& dinh so 1877/QD-UBND ngay 23 thang 7 nam 2010 d6i vai ding trinh mrot Van Ninh va guy& dinh so 244/QD-UBND ngay 28 thang 01 nam 2015 deii viii cong trinh nuac Van Hung.

27 Ban thuyAt minh nay ra meg be phdn hqp thanh va phai &we dQc cling veti Bao ceto tai chinh

6.

CONG TY CO PHAN CONG TRiNH D6 THI VINN NINH Dia chi: St) 151 Hung Vucmg, Thi trAn Van Gib.% buye;n Van Ninh, tinh Khanh Hoa, Vi'0 Nam BAO CAO TAI CHINH Cho nam tai chinh ket thitc ngay 31 thong 12 nam 2016 Ban thuytt minh Bao cao tai chinh (tier) then)

VI. THONG TIN BO SUNG CHO CAC KHOAN MU, C TRiNH BAY TRONG BAO CAO KET QUA HOAT BONG KINH DOANH

1. Doanh thu ban hang va cung cap dich vu la. Tiing doanh thu

Nam nay Nam truiec Doanh thu cung cap nu& 11.522.936.617 10.355.279.548 Doanh thu cung cap dich vu cong ich 5.502.473.174 7.249.987.762 Doanh thu hog Ring xay lap 933.758.132 1.345.994.147 Doanh thu ban vat tu va hoat dOng khac 146.152.460 269.645.645

COng 18.105.320.383 19.220.907.102

lb. Doanh thu ban hang va cung clap dick vu cho cac ben lien quan Cong ty khong phat sinh giao dich ban hang va cung cap dich vu cho cac ben lien quan.

2. GM van hang ban Nam nay Nam truck

Gia von cung cap nu& 7.508.862.750 6.858.898.064 Gia von cung cap dich vu cong ich 3.521.585.868 3.741.281.312 Gia von boat dcing xay rap 810.418.717 1.216.818.547 Gia On ban vat tu va hog dOng khac 131.259.095 231.271.698

COng 11.972.126.430 12.048.269.621

3. Doanh thu hoat deng tai chinh

Nam nay Nam truck Lai tin gix i khong kY han 6.215.900 24.161.500 Lai ti6n cho vay 140.000 3.985.505

ging 6.355.900 28.147.005

4. Chi phi tai chinh Chi phi lai vay pilaf sinh.

5. Chi phi quail ly doanh nghiep Nam nay Nam truiec

Chi phi cho nhan vien 841.448.627 1.923.511.043 Chi phi ding cu dung cu 103.992.480 Chi phi khAu hao tai san co dinh 197.996.399 224.915.261

Chi phi dich vu mua ngoai 285.343.451 195.023.456

Caz chi phi khac 308.415.555 171.198.580

COng 1.633.204.032 2.618.640.820

Thu nh4p khac Nam nay Nam track

Lai thanh V/, nhuong ban tai san c6 dinh Thu nhap khac gong

104.545.454 26.139.022

130.684.476

8.218.721 8.218.721

Ban thuyit minh nay la mat b0 pkin hop thanh va phai &roc doe cung vai Boo cao tai chinh

28

Nam nay 3.644.793

10.517.446 14.162.239

Nam fru& 41.770.724 16.505.541

58.276.265

Nam nay

3.531.004.448 (334.468.082) 3.196.536.366

88.955 35.934

Nam try&

3.263.215.037 (308.842.186) 2.954.372.851

87.085 33.925

CONG TY CO PHAN CONG TRiNH DO TH! VAN NINH Dia chi: S'6 151 Hang Vucmg, Thi trap Van Gia, huy'n Van Ninh, tinh Khanh Hoa, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ke't thitc ngay 31 thong 12 nam 2016 Ban thuytt minh Bao ea() tai chinh (tie'p theo)

7. Chi phi khac

Cac khoan nip phat Chi phi khac

ging

8. Lai teen co phieu 8a. Lai co' ban/suy giiim tren co phi&

Lo i nhuan ke toan sau thud thu nhap doanh nghiep Trich quy khen thuimg, phfic lci Loi nhuan tinh lai cor ban tren co phidu So luting binh quan gia quyen cita co phidu ph6 thong clang km hanh trong nam Lai co' ban/suy giam tren co phieu

8b. Thong tin khac Kh6ng có cac giao dich co phidu 06' thong hoac giao dich co phidu pith' thong tiem nang nao xay ra tit ngay kdt di& nam tai chinh den ngay cong be) Bao cao tai chinh nay.

9. Chi phi san xuat kinh doanh theo yeu to

Nam nay Nam try& Chi phi nguyen lieu, vat lieu 1.994.630.205 3.320.815.906 Chi phi nhan cong 5.885.737.258 6.303.110.266 Chi phi khAc hao tai san c6 dinh 3.367.747.481 3.139.052.755 Chi phi dich vu mua ngoai 1.692.090.962 1.425.724.838

Chi phi kit& 665.124.556 880.141.470

COng 13.605.330.462 15.068.845.235

VII. NHITNG THONG TIN ICI-LAC 1. Giao dich va so du WA cac ben lien quan

Cac ben lien quan vii Cong ty bao cac thanh vien quart 15/ chit chit, cac ca nhan có lien quan vii cac thanh vien quan 1$7 chit chit va cac ben lien quan khac.

la. Giao dich va so dir vdi cac thank vien quan if, chit chit vet cac ca nhan có lien quan vii cac thank vien quan 1y chit chit Cac thanh vien quan ly chit chit cac thanh vien Hoi ding quan tri va cac thanh vien Ban di&I hanh (Ban Giam doc, Ke toan twang). Cac ca nhan c6 lien quan vii cac thanh vien quan ly chit chit la cac thanh vial mat thiet trong gia dinh cac thanh vien quan I 'y chit chit.

Giao dich cac thanh vien quern ly chit chat va cac ca nlkin c6 lien quan vii cac thanh vien quan ly chit chit Cong ty khong phat sinh giao,dich ban hang va cung cap dich vu cling nhu cac giao dich khac vii cac thanh vien quan 1y chit chit va cac ca nhan co lien quan vii cac thanh vien quan ly chit chOt.

29 Ban thuygt minh nay la mot bq pkin hqp thanh vet phcii dwo'c tlqc cung vai Bao cao tai chinh

CONG TY Co PHAN CONG TRINH DO THI VAN NINH Dia chi: Si) 151 Ming Vuong, Thi trap Van GI', huyen Van Ninh, tinh Khanh Hem, Viet Nam BAO CAO TAI CHiNH Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2016 Ban thuy6t minh Bao can tai chinh (ti6p theo)

Cong na voi cac thanh vien quan ly chit di& va cac ca nhein co lien quan vol cac thanh vien quan ly chit chjt Cong ty kh6ng co cong ng cac thanh vien quan l$T chu ch6t va cac ca nhan c6 lien quan viii cac thanh vien quern 1y chit ch6t.

Thu nhek cita cac thanh vien quan ly chit chot Thu nh"ap cua cac thanh vien quan 1$, chu ch6t chi c6 Luang tong tien luo'ng trong Warn là 636.231.700 VND (nam truac la 602.735.402 VND).

lb. Giao dich vet sá dir voi ben lien quan khdc Cac ben lien quan khac v6i Cong ty chi c6 Uy ban Nhan dan tinh Khanh Hoa (dai dien von Nha nu& chi& 27,93% von dieu

Giao dich voi car ben lien quan khac Cong ty khong phat sinh giao dich ve ban hang va cung cap dich vu cho ben lien quan khac. Cac giao dich khac Oat sinh gift Cong ty vai Uy ban Nhan dan tinh Khanh 1-16a nhlr sau:

Nam nay Nam truck Uy Ban Nhan Dan tinh Kluinh Him Thanh toan c6 tire Thue tai san nganh nuot

966.782.287 173.071.000

50.677.970 173.071.000

(-Ong no. vai cac ben lien quan khac Cong nq voi cac ben lien quan khac dugc trinh bay tai cac thuyet minh s6 V.14.

Cac khoan cong ng phai thu cac ben lien quan khac khOng c6 bao dam va se dugc thanh toan bang tien. Khong c6 khoan du phong phai thu kho dei nao dugc lap cho cac khoan ng phai thu cac ben lien quan khac.

2. Thong tin ve hi) ph4n Cong ty chi hoat dOng trong mot linh vtrc kinh doanh la dich vu cong ich, cung cap ntrot sach va xay lap. Toan b6 hoat dOng cua Ging ty chi dign ra teen Minh tha Vi't Nam.

3. Sur kien phat sinh sau ngay ket thtic nam tai chinh Kitting co su kien trong yeti nao phat sinh sau ngay ket thac Wain tai chinh yeu cau phai dieu chinh s6 lieu hoac ding bo tren Bao cao tai chinh.

Kh)nlajaa,,ngay 25 thang 02 nam 2017

CONG TY CO PHAN \

Le DtIng Ngtroi 14p bieu

Le Ditng Ke toan truitng

CONG

/,,

iftE4Igi*Pk-' i Giam dlic

Bcin thujit minh nay Id nOt b"O phein hQp thanh va phiti chtqc cipc cling vai Bao tho tai chinh 30