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TRANSCRIPT
TONG CONG'TYSONG DA-CTCP
so: 30/ /TC'r-rcKTV/r,: Giai tlinh nguy€n nhAn ch€nh l6ch86o c6o tdi chfnh ndm 2020 cua TCI'
S6ng Ed - CTCP.
CQNG HOA XA HOI CHU NGHIA VIET NAMDQc lgp - Tp do - H4nh phric
Hd N1ri, ngdy I rhdng 4 ndm 202l
I(nh gri'i: Uy ban chimg kho6n Nhd nudcSd giao dich chimg kho6n Hd nQi
l. TOn c6ng ty : Tdng c6ng ty S6ng Ed2. Md chimg kho6n : SJG
3. Dia chi : nhd Gl0, so +g: dy*g Nguy6n Trdi,phuong Thanh Xu6nNam, QuQtr Thanh Xu6n, thenh pn6 Hd NQi, Vi6t Nam.
4. DiQn thoai
5. Fax
: (84-02Q38s41164
: (84-024)3 8s41 161
6. Nguoi ducrc uy quydn c6ng b6 th6ng tin: Vfr Efc euang7. Nguoi dai di6n : TrAn Van Tu6n8. Ngi dung th6ng tin c6ng b6:
8.1 86o c6o tdi chfnh (BCTC) c6ng tc6ng ty S6ng De - CTCP dd duoc kiOtu vdn AE C ph6t hdnh ngdy 914/2021k€t qu6 kinh doanh, 86o c6o luu chuy6n8.2 Gi6i trinh ch6nh lQch s6 li6u, ktit qua kinh doanh tru6c vd sau ki6m to6ntr6n b6o c6o tdi chinh hgp nhAt vd C6ng ty m9:
- D6i v6i s6 li6u B6ng.cAn d6i k6 to6n, ktSt qu6 hopt clQng kinh doanh lu! k6tu ctAu ndm t4i b6o cao [Ct qua kinh doanh tlong brlo c6o tdi chfnh euf IV ddc6ng b6 so v6i b6o cito tdi chinh ndm duoc ki6m [an cO su chdnh l6ch tu 5o/o tr6l6n:
+ ooi vOi sO lieu tr6n BAng c6n d6i k6 to6n: m6t s6 chi ti€u ch6nh lechdo s6 li6u tai c6ng ty con c6 ss tray ooi sau khi a"q"kia;t;l;,;d";ffi il;
con v6i nhau, t6ch lqi ich c6 cl6ngdn d6i t<i5 toan sau ki6m to6n thai
quy 1Y12020.
+ ooi voi s6 lie., tai 86o cdo k6t qu6 hogt d0ng kinh doanh:(i) 86o c6o.hqp nhat nd.m 2020, loi nhuAn tru6c thu6 sau ki6m todn gi6m
so vdi so tieu tuy ke tr6n BCTg quy rvt2020 do thay aai j" kfqr;thay d6i rir c6ng ty con dan d6n t6t qua hopt dQng kinh doanh sauki€m to6n gidrm so vrii s6 licu lu! k6 tren gcrc quy wtzozo. )i /<_
(ii) 86o c6o c6ng ty mg, loi nhu6n tlu<i'c thu6 tai b6o c6o sau ki6m to6n ld31,6()9 ty cl6ng giap 0,553 ty d6ng so v6i b6o cito tru6c ki6m to6nnguy6n nhAn chu yOu do trich lQp dU phong tdi chinh b6 sung.
- OOi r,6'i lgi nhuAn sau tl-ru6 tl-ru nhdp doanh nghiOp tai B6o c6o k6t qu6 hoatdOng kinh doanh cua ky c6ng bo thay OOI tu l0%o trcr l6n so v6i b6o c6o cung kjndrn truoc:
+ BCTC c6ng ty mr; lo-i nhu4n sau thu6 ndm 2020 ld 3l ,669 ty d6nggidrn 8,48 ty d6ng, tuong f'ng mric gi6m 22o/o so v6i ndm 2019. Nguy0n nhdn
| ' I - ^ /chu y€u: nim 2020 rnirc trich 10p dU phdng tdi chinh vd ph6i thu kh6 ddi tdng sovoi ndnr 2019 (ndm 2O2O trfch lflp dU phong dAu tu tdi chfnh ld 25,478 tj' d6ngvd clp'phong phAi thu kh6 doi \d23,632 tj'd6ng; doanh thu giAm so vdi ndmtru6c.
+ BCTC hcp nhAt: [.o. i nhuQn sau thu6 nFtm 2020 ld 178,735 rj, d6nggi6m 142,74 ty d6ng, tuong ilng mric giAm 45o/o so vdi ndm 2019. Nguy€n nh6nchinh: c6c c6ng trinh do T6ng c6ng ty Sdng Dd ldm t6ng thdu de di vdro giai. (. t rdoan cu6i, doanh thu gi6m n6n loi nhu6n gittm tuong ring; Hopt dQng kinhdoanh b6t OEng sdn tri6n khai chdm d6n d6n b6n hdng chua dat theo k6 hopch.
9. Eia chi website ddng t6i todn bQ b6o c6o tdi chinh: www.songda.vn
Chring t6i xin cam k5t c6c th6ng tin duoc cdng UO ta dirng su thAt vd dung theoc6c quy dinh cua lugt k€ to6n.
Noi nhQn:
- Nhu kinh gui;- LUuTCKT;
Ngud'i tlugc uf quydn cdng b6 thdng tin
<./ :"''"/ \O>i CONGtrY -},
M
rr. rdNG GIAM odc
Vtr Drlc Quang
BAo cAo TAt cnirun Hop runArcHo ttAnrt tAt cnirun'
xEr rnUc rucAy sr IHAN e 12 trAtvr 2o2o
TONG CONG TY SONG DA - CTCP
r6rc c6ne w s6nc oi
MUC LUC
1. Mgc lgc
2. 86o c6o cria Ban T6ng Girflm tl6c
3. B6o c6o ki6m todn ttQc tgp
4. Bing cf,n d5i k6 to6n hgrp nh6t tai ngiy 3r th6ng 12 nilm2020
5. 86o c6o kdt qui hogr tlQng kinh doanh hgp nh6tcho nim tii chinh k6t thrric ngiry 3r thingl2 nilm2020
6. B6o c6o luu chuy6n tidn tp hgp nhdtcho niim tiri chfnh t6t tntc ngiry 3r th6ng 12nilm2020
7. Bin thuySt minh B6o cdo tii chinh hgp nh6tcho niim tii chinh t<6t tnnc ngiy 3t t[6ng 12ndm2020
Trang
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2-4
5-6
7 -10
t2 -13
14-59
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BAo cAo cOn BAf[ r6xc cr.rvr o6c
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Ti5ng c6ng ty song Dd dugc chuy6n sang ti5 chric vd hopt rlQng theo m6 hinh c6ng ty me - c6ng ty contheo Quviit ttinh sti 2435/QD-BXD ngdy 30 th6ng 12 ndmzoos ctia BQ xey dpg vi chuy6n e6i mohinh tir cong tv TNHH MQt thdnh vi6n thanh c6ng ry c6 phAn theo euy6t iirr,,5 824leD-TTg ngny07 thring 6 nrm 2017 cli,a Thri tuong chinh phri ph6 duyQt phuong 6";6 prrAn noa c6ng ry .u ]r5n!cdng ty S6ng Dd.
T6ng c6ng ty S6ng Di ttugc c6-p GlAy chung nh0n tldne kf doanh nghigp c6ng ry TNIIH MOt thdnhvi6n sri 0100105870 qng.ty Dn ttAu ngdy 13 thang4 n6m 2010.6iar"r,,i"JotA u*, lcj doanhnghiQp deng kv thav ttoi mn tnri 6 ilusc sd Kii hopch vd DAu tu Thinh phA ni NOI .6p #o ;ru, ;;th6ng 4 nrm 2018 chinh thric chufn e6i rong c6ng ty Sdng Di - Cdng ty TNHH M6,t thdnh vi6n thdnhc6ng tv cii r6ng c6ng ry s6ng Dd - crcp, vtin did"u iell olsl.;rr.rrr.orovfrD.Gi6y chtmg anh nghiQp tlang ki thay a5i Dn thri 7 <tugc sd Kd ho4ch vd DAu tu Thdnhpn6 ua u6i th6ng7 nennzozona
"ie" thay a6itrp sd chfnh.
rdNG c6rc w s6te oA crcp
Tda nhi G10, s6 493 tluong Nguy6n Trdi, phuong Thanh Xu6n Nam, qu{n ThanhXudn, thinh phri HdNOi(024)3 8s4 1164
(024)3 8s4 [email protected]
http://www.songda.vn
0100105870
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- Xudt kh6u lao tlQng (chi hopt ilQng sau khi duo. c co quin nhd nu6c c6 th6m quy}n c6p ph6p)./.
HQi ddng quin tri vir Ban didu hinhc6c thdnh vi6n HQi ddng qu6n tri vd Ban didu hdnh cria Tring c6ng ty trong ndm vd cho it6n thoi <ii6mlpp b6o c6o ndy bao gdm:
HQi iling qudn tr!Hq vd t6n Ngdy bO nhiemChfc 4rOng Hd VIn D[ng Cht tlch
Thanh vi6n
Thanh vi6n
Thanh vi6n
Thanh vi6n
Chftc vu
Bd nhi€m ngdy 09 th6ng4 ndm 20186ng TrAn Vdn Tu6n
6ngNguy6n Vin TirngOng Phgm Vin QuinOng Eang Qutic 86o
Ban kidm sodtHo vd t6n
Ong NguySn Ven ThingBd Trdn Thi M! Hdo
6ng TrAn ttrti anh
Ban T6ng Gidm itiicHg vd tdn
Ong Trdn Vdn TuAn
Ong Pham Dftc Thanh
6ngNguy6n Vdn Son
0ngNguy6n Vdn ThsOng HodngNggc Tf
86 nhiQm tai DHDCD ngity 26 thrlng 3 n6m 20tg86 nhiQm tai DHDCD ngity 26thring 3 nnm 2018nO nhigrn tpi EHDCD ngiry Z6th6ng 3 nim 20lgBd nhiQm tai DHECE ngiry 26th6ng 3 n6m 2018
Ngdy b6 nhiQm
Bd nhiQm Ngdy 09 thdng 4 nim 201 8
86 nhi6m tai DHDCD ngiry 26 th6ng 3 nim 201886 nhiQm tai DHDCD ngdy 06 th6ng6ndm20l9
Ngdy bd nhiQm/mi6n nhiQm
Bd nhiQm ngdy l0 thing4 ndm 201886 nhiQm ngdy 08 thingT nim 2018Bd nhiQm ngiy 08 thing7 nim 201886 nhigm ngiy 09 th6ng 9 ndm20l9Mi6n nhiQm ngiry 28 th6ng 4 ndm 2020
Truong ban
Thanh vi6n
Thanh vi6n
Chric vu
TOng Gi6m d-.Ph6 T6ng Gi5m d5c
Ph6 T5ng Gi6m <16c
Ph6 T0ng Gi6m tt6c
Ph6 TOng Gi6m dt5c
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D4i diQn theo phfp tuitNguoi tlai di€n theo oh6p
_lyat 3ia. Tdng. cdng ty trgng nEm vi cho ct6n thoi di6m l{p 86o c6o tdi chinh .-hqp nh6t ndv li 6ng rran vei ru6n - T?ng gia,n o5clu6 nhiQm ngdy l0 th6ng4n6m 2018).
Ki6m todn vi6n
Cdng ty TNIIH Ki6m torin vd Tu v6n A&C <16 cluo. c chi dinh kii5m to6n B6o c6o tdi chfnh h'p nh6t chonem tei chfnh kt5t thric ngdy 3l thring 72 ndm2020-c,i;i6;;.G rt vd c6c c6ng ty "on.
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rdnc c6nc w s6ne oA - crcpnAo cAo cUe eeN rdNc crAu o6c 1ti6p theo;
Trdch nhiQm cria Ban T6ng Gi6m ddc
Ban T6ng Gi6m i16c ch_iu t6ch nhiQm lfp B6o c6o 6nh trun tinh
ItS "ichinh hqrp nhat, k6t qu6 hoat tlQng kinh chuyiSn cria
T6ng c6ng ty trong nim. Trong viQc lfp B6o c6o td an T6ng
' ChQn lga c6c chinh s6ch kti toren thich hqrp vd 6p dpng c6c chinh s6ch ndy mQt c6ch nh6t qurln;o ThUc hiQn c6c xdt do6n vd c6c u6c tfnh mQt c6ch hqp ly vd thfln treng;o NOu r0 c6c chuAn-mgc.kti !o6n 6p dgng cho Ti5ng c6ng ty vi c6c cdng ty con c6 dugc tu6n tht hay
kltgtg vi t6t c6 c6c sai lgch trgng y6u da duqc frnh buv ud gi6i thicf, trong B6o c6o tdi chinh hqrpnhdt:
' !?p 86o c6o tdi chfnh hop nh6t t€n.co sd host ctQng li6n tuc tnr truong hgrp kh6ng th6 cho rnngT6ng c6ng ty vd c6c c6ng ty con s€ ti6p tgc hogt tlQngli6n tgc;
o Thi6t Qp vd thgc hiQn h€ thting ki6m sodt nOi b0 mQt c6ch hru hi€u nhim han ch6 rui ro c6 sai s6ttrgng y€u do gian lfn hoac nhAm l6n trong vipc lflp vd trinh biy B6o c6o tdi chinh hqrp nh6t.
luu git ttiy rtri tl6 phnn 6nh tinh hinh Aixic hqp l1i t4i b6t k1' thoi i1ir5m nio vd c6crim tl6c cfing chiu h6ch nhiQm quin lf c6c
tI6 tld thgc hi€n c6c biQn ph6p thich hgrp di5 ng6nch{n vd ph6t hiQn c6c hanh vi gian lfn vd c6c vi ph3m kh6c.
Ban T6ng Gi6m tt6c cam k6t de tuen thri c6c y€u cAu n6u h6n trong viQc lflp B6o c6o tii chinh hqrp nh6t.
PhG duyQt B6o c6o tii chinh hqrp nhdtBan T6ng Gi6m c16c ph€ duyQt B6o c6o tai chfnhphdn 6nh trung thgc vd hgp ly tinh hinh tii chinh
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Tr6ch nhiQm cta Ban T6ng Gi6m d6c
Trdch nhiQm cria Ki6m to6n vi6n
Tr6ch nhigm cria chring t6i ld ttua ra f ki6n vd geoto6n. Chung t6i de ti6n hanh ki6m todn theo c6c Chcdu chrins t6i tuen thtki6m to6n d6 d4t duqcc6ng ty con c6 cdn sai
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A&C AUDITING AND CONSULTING CO.. LTD.www.a-c.com.\Tl
Head Office : 02 Truong Son St., Tan Binh Dist , Ho Chi Minh CiW, VietnamTel: +84 (028) 3547 2972 Fax: +84 (028)3541 2970
: 40 Giang Vo St , Dong Da Dist., Ha Noi City, VietnamTel: +84 (024) 3736 7879 Fax: +84 (024) 3736 jB69
: Lot STtl06A 01. Le Hong PlronglJ UrbmAre4 Phuoc Har Wrd- NhaTmng CLry. Vieham
Tel: +84 (0258) 246 5151 Fax: +84 (0258) 246 5306: I5-13 VoNguyen Ciap St, Cai Rang Disr, CanTho City, Vjeroam
Te1: +84 (0292) 376 4995 Fax: +84 (0292) 376 4996
36:2.0383/21ITC-AC
Branch in Ha Noi
Branch in Nha Trang
Branch in Cm Tho
kttv [email protected] vn
kttv ct(@a-c com vn
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ttd phan 6nh trung thlrc vd hqp lf, tr€n c6c kfiia cgnhSOng Dd vd cdc cdng ty con tpi ngdy 31 th6ng 12
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V6n ifd cAn nh6n m4nh
Nhu dd trinh bAy tgi Thuy6t minh sO I.5 phan rhuySt minh 86o c5o tdi chinh hqrp nhAt, B6o c6o tdi chinhhq'p nh6t cho n6m tdi chinh k6t thric ngdy 31 thing12ndm2020 cria Tting c6ng ty vir c6c C6ng ty con chuabao gdm c6c di6u chinh li€n quan dt5n vi€c quyi5t to6n c6ng t6c cr5 phAn trOa do T6ng c6ng ty chua c6 q"V6ttfinh ph€ duypt quyiit to6n c6 pnan nOa tpi ngdy chfnh thric chuyen thdnh c6ng ty c6 phAn.
COng ty TI\IHH Ki6m tofn vd Tu vAn A&C
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Nguy6n Hoing Drric - Gi6m il6cSA Ciiiy CNDKHN ki€m todn: 0368-2018-008-I
Hd NQi, ngdy 09 thing 4 ndm202I
LG Trgng Toin - Ki6m todn vi6nSO Ciiiy CNDKHN kidm todn: 2963-2020-005-t
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r6ne c6nc w sOrue oA - crcpDla chi: Nhd Gl0, 493 Nguy6n Trdi, phudng Thanh Xudn Nam, quan Thanh XuAn, thdnh pho ua NQi, ViQt NameAo cAo rer cuir.ut HqP NHArCho nim tai chinh ki5t thtc ngdy 3l thang 12 nfurn2020
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2. C6c khoan tuong rluong ti€n
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III. Cdc khoin phii thu ngin h3nl. Phii thu ngin trAn cta kh6ch hang2. T16 trudc cho nguoi brin ng6n han3. Phii thunQi b0ng6nhpn4. PhAi thu theo ti6n d0 kti hoach hqp dOng xdy dpg5. Phdi thu v€ cho vay ng6n h4n6. PhAi thu ngin tr4n t<nac
7. Dgphdng phii thu ng6n trpn kh6 ddi8. Tdi san thi6u chd xr? lf
IV. Hing tdn kho1. Hdng tdn kho2. Dg phdng ginm gi6 hang t6n kho
V. Tii sin ng6n h4n kh6cL Chi phi trd trudc ngiin trpn2. Thu6 giri tri gia ting <tugc kh6u tru3. Thu6 vdc6c khotur kh6c ph6i thuNhdnudc4. Giao dlch mua biln lpi tr6i phiriu Chinh phri5 Tdi san ng6n h4n khrlc
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rdnc c6nc w s6nc oA - crcpDia chi: Nhd Gl0, 493 Nguy6n Tr6i, phudmg Thanh XuAn Nam, qufn Thanh xuen, thdnh ptr5 Ha N6i, viQt NamsAo cAo rer cnfus HOp NHArCho ndm tai chinh tciSt thric ngdy 3l thang 12 ndm2020Bing cAn a6i H to6n hgp nhdt (tiiip theo)
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I. Cic khoin ph6i thu diri hgnl. Phdi thu ddi han cta kh6ch hang2. Tritru6c cho nguoi b6n ddi hpn3. Vain kinh doanh d rlon vi tryc thugc4. Phdi thu nQi bQ dai han5. Phii thu v€ cho vay ddi h4n6. Phdi thu ddi han kh6c7. Dyphongphii thu dAi hankh6 ddi
II. Tii s6n c6 apnl. Tdi san cO einn hfiu hinh
NguyAn gidGid tri hao mdn lily kd
2. Tdi san cO ainfr thu6 tai chinhNguyAn gidGid tri hao mdn Ifiy ke
3. Tdi san cO einh v6 hinhNguy€n gidGid tri hao mdn Ib) kii
IIL B6t tlQng s6n dAu tuNguy€n gi6
ci6 tri hao mdn liiy k6
ry. Tii sin d0 dang dii hgnl. Chi phi s6n xu6g kinh doanh dd dang ddi han2. Chi phi xdy dpg co ban dd dang
V. DAu tu tiri chfnh diri h4n1. DAu tu vdo c6ng ry con2. DAu tu vdo cdng ty li6n doanh, li6n ki5t3. DAu tu g6p vrin vdo don vi kh6c4. Dyphdng dAututai chinh ddi hen5. DAu tu nim git itiin ngdy rLlo h4n
VI. Tii sin dii hgn kh6cl. Chi phf tr6 tru6c ddi hqn2. Tdi san thui5 thu nhfp ho6n l4i3. Thi6t bi, vat tu, php tung thay thri ddi han4. Tdi san ddi han khrlc5. Lqi th6 thuong mai
rdNG cQNG rar sAx
MEso
200
Thuy6tminh 56 cuSi ntm 56 tliu nim
210
ztl v.3b212
2t3214
2r5 V.5b216 V.6b219
220
221 V.ll222
223
224 V.lz225
226
227 V.l3228
229
230
231
232
240
241
242 V.14
250
251
252 Y.2c
253 V.zd254 V.2d255 V.2b
260
26r V.l0b262
263 V.l5268
269 V.16
t3.814.879.757.075
1.035.053.164.657
440.039.189.694
587.989.026.998
7.024.947.965_
9.532.939.040.898
9.476.472.t81.517
I7.995.035.979.640
(8.518.s63.798.123)
47.809.17t.227
79.407.784.501
(31.5e8.6r 3.274)
8.657.688.154
r4.097.397.123
(5.43e.708.e6e)
192.300.489.881
192.300.489.881
2.719.527.790.323
2.403.122.974.806
354.953.481.478
(39.s48.66s.961)
1.000.000.000
335.059.271.316
175.201.454.418
6962.386.53521.003.637.490
131.89t.792.873
15.051.633.953.710
t.130.447.961.463
453.837.78t.391
610.40r.706.736
66.208.473.336_
9.495.395.155.492
9.431.833.254.498
18.347.167.201.440
(8.915.333.e46.942)
52.r33.s96.892
72.626.177.682
(20.4e2.s80.7e0)
r1.428.304.r02
17.272.916.011
(s.844.611.909)
774.716.227.526
774.716.227.526
3.178.208.145.849
2.860.162.125.76s
3s2.989.87s.478
(3s.303.8s5,3e4)
360.000.000
472.866.463.380
292.119.941.774
5.335.893.433
22.r89.109.078
153.221.5r9.09s
H1l
tA
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7
270
B<io cdo ndy phdi fugc tlgc cingvoi Bdn rhuyiit ninh Bdo cdo tdi chinh hsp nfuit
26.053.902.900.934 27.982.924.869.337
r6ruc c6nc w s6nc oA - crcpDia chi: Nhd Gl0, 493 Nguy6n Trdi, phudng Thanh XuAn Nam, qu$n Thanh Xu6n, thdnh pho HdNOi, ViQt NamsAo cAo rel cHimr HOp NHArCho ndm tai chinh kiSt thtc ngdy 3 I thring 12 ndrn 2020Bing cdn adi n6 todn hgp nhdt (tii5p theo)
NGUON VON
c- NgpnArrnA
I. Nq ngin h4n
l. Phdi tri ngudi b6n ngin tran
2. Nguoi mua tri ti6n tru6c ng6n hqn3. Thui5 vd c6c kho6n phii nQp Nhd nudc4. Phai tra ngudi lao ttQng
5. Chi phi phii tr6 ngfn tran
6. Phai tre nQi b0 ngiin trpn
7. Phdi tri theo titin dQ k6 ho4ch hgrp d6ng x6y dgng8. Doanh thu chua thgc hipn ngin h4n
9. Phditrdng6nh4nkh6c
10. Vay vdngthu€ tdi chinh ngfnhpnI l. Dyphdngphii tr6ng6n han
12. Qu! khen thuong, phric lqi13. Qu! binh 6n giri
14. Giao dich mua biin lAi tr6i phi6u Chinh phri
II. Nq diri hgn
L Phai tre ngudi b6n ddi hpn
2. Ngudi mua tri ti€n trudc ddi han
3. Chiphf phiitriddihan4. Phii trd nQi bQ vC vtin kinh doanh
5. Phdi tri nQi bQ ddi han
6. Doanh thu chua thgc hiQn ddi han
7. Phei tra ddi han kh6c
8. Vay vd ng thu6 tdi chinh ddi h4n
9. Tr6i phii5u chuyiin rt6i
10. C6 phiiSu uu diill. Thu6thu nhQp hoin l4i ph6i tr612. Du phdng phdi tr6 ddi han
13. Qu! ph6t trii5n khoa hgc vd c6ng nghQ
M5s6
Thuy6tminh s5 cu6i ntm Sii ttAu nIm
300
310
3l I Y.l7a3r2 V.l8313 V.19
3r4
315 V.20
3t6317
318 V.2r
319 Y.22a
320 Y.23a
32r
322 V.24
323
324
330
331 V.l7b332
JJJ
334
335
336 Y.2l337 V.22b
338 V.23b
339
340
341
342
343
18.883.330.709.902
12.173.642.240.817
2.262.551 .161.663
806.3r8.921.271
249.462.096.512
267.076.753.809
r.r89.644.473.633
12.g76.296.29;
2.r49.837.480.4r4
5.195.425.470.565
1.227.r02.179
39.r22.484.478
6.709.688.469.085
146.481.030.980
90.439.782.764
91.647.853.477
6.363.107.483.308
16.911.336.619
1.100.981.937
20.400.845.7 08.586
12.560.550.962.233
2.448.654.123.464
r.27t.873.46r.180
307.749.988.310
288.881 .63 I .017
793.280.499.432
15.t53.740.500
2.06t.348.496.781
5.325.42t.304.242
47.587.717.307
7.840.294.746.353
156.346.909.687
152.124.400.064
143.346.56t.236
7.373.309.820.s01
14.433.644.283
733.410.582
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Bdo cdo nay phdi drgc dgc cilng v6i Bdn thuyilt ninh Bdo cdo tdi chinh hqp nfuit
rdrc cOnc w sOne oA - crcpDia chi: Nhd Gl0, 493 Nguy6n Trdi, phudrng Thanh Xu&r Nam, qu4n ftrantr Xuan, thfuih ph6 Hd NOi, Vi€t NameAo cAo rar crixu HOp NHArCho ndm tdi chinh k6t thr:c ngdy 3 I thring 12 ndm2020Bing cin A6i H to6n hgp nhdt (ti6p theo)
xcudx v6N
D- NGUONvONcHUsoH0IJ
I. V6n chfr s0 hiiuL Vdn g6p c0a chri sd htu- Cri phieu phii th6ng c6 qtrydn biiiu quyiit- C6 phiiiu tru cldi
2. Th{ngduvSnc6phan
3. Quy6n chgn chuy6n eOi trai pnitiu4. ViSn kh6c cria chri sd hiru5. Cd phiiiu qu!6. Ch€nh lQch drinh gii'tAitdi san
7. ChCnh tQch tj si6 h6i do6i8. Qu! dAu tu ph6t trii5n
9. Qui h6 trqs6p xiSp doanhnghiQp10. Qu! kh6c thuQc vrin chri sd hiruI l. Lqi nhufn sau thuti chua ph6n phiii- LNST chua phdn phOi tty tcii ailn cuiii E trudc- LNST chua phdn phAi ry nay12. Ngu6n vtin dAu tux6y d1mg co ban13. Lqi ich cd tl6ng kh6ng kii5m so6t
II. Ngudn kinh phf vi qui kh6cl. Ngudn kinh phf
2. Ngu6n kinh phf da hinh thenh tai san ct5 Ointr
roNG CQNG NGUoN v6N
Nguoi lip bi6u
MAs5
Thuy6tminh Sti cu6i ntm 56 diu nim
400
410 v.25
4tl4I la4I tb4t2413
4t4415
416
417
418
419
420
421
421a
421b
422
429
430
431
432
440
7.170.572.191.032
7 .170.537.595.435
4.495.37 | .120.000
4.495.371.120.000
r21.017.852.435
37.g88.6gt.81;
(r.608.267.387.373)
190.015.385.366
762.228.540.8t6
6.798.115.744
636.9r2.854.840
629.391 .50r.977
7.52 r.352.863
9.749.706
2.528.462.672.081
34.595.597
34.595.597-
7.582.079.160.751
7.582.044.565.154
4.495.371.12.0.000
4.495.371.120.000
r2r.567.440.382
19.346.479.96s
(1.60s.686.7 7s.287;
233.542.101.533
766.899.47s.4s9
6.798.115.744
1 .040.67 t.493.393
1.040.671.493.393
9.749.706
2.503.525.364.259
34.595.597
34.595.597
26.0s3.902.900.934 27.982.924.869.337
09 thring 4ndm202l
Gi6m tt6c
./,
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\t\K6 tofn tnrdmg
L0 Thi Mai Hudmg Vii Dric Quang
Bdo aio nay phdi irtgc irpc citngvoi Bdn thryiir ninh Bdo aio tdi chinh hqp ntuit
Trln VIn Tu6n
l0
rdne cOne w sOne oA - crcpDia chi: Nhd GlO, 493 Nguy6n Trdi, phu&ng Thanh Xuan Nam, qugn Thanh Xu6n, thenh ph6 Hd NOi, viet NarnsAo cAo rel cnrmr Hep NHArCho ndm tai chinh kiit thric ngdy 3l thang12ntm2020
BAo cAo xnr QUA IIo4,T DSNG KIIIH DoANII HgP rvrrarCho nim tii chfnh f6t tnrnc ngiy 3l th6ng 12 ndm2020
cni rffiul. Doanh thu b6n hAng vi cung c6p dich vB
2. Cdc khoin giim trir doanh thu
3. Doanh thu thuin vd b,in hing vi cung c6p dich vg4. Gi6 v6n hing b6n
5. Lqi nhugn gQp vd b6n hing vi cung c6p dich vg
6. Doanh thu hopt tlQng tii chfnh
Chi phi tii chinhTrong d6: chi phi ldi vay
PhAn Ei hoic 16 trong c6ng ty liGn doanh, ti6n k6t
Chi phi bdn hlng
Chi phi quin lf doanh nghiQp
Lqi nhugn thuin tri ho4t ttQng kinh doanh
Thu nhip kh6c
Chi phi khSc
Lqi nhugn khdc
T6ng lqi nhugn k6 to6n tru6c thu6
Chi phf thu6 thu nhgp doanh nghi.6p hiQn hinhChi phi thu6 thu nhip doanh nghiQp hoin eiLgi nhugn sau thu6 thu nhgp doanh nghiQp
Lqi nhu$n sau thu6 c&a c6ng ty m9
Lqi nhugn sau thu6 cria c6 tt6ng kh6ng ki6m so6t
Liii ccr bin tr€n c6 phi6u
Lfli suy giim trGn c6 phi6u
ME
so
0l
02
t0
11
20
2l
22
23
24
25
26
30
31
32
1
8.
9.
10.
11.
Thuy6tminh NIm nay
vr.l 6.044.289.725.92s
vr.l 44.62s.212.967
vll s.999.664.5r2.958
vL2 4.602.115.018.135
1.397.s49.494.823
yr.3 217.131.860.091
vr.4 866.789.449.683
800.686.680.381
9.798.940.157
\/r.s 4.973.348.677
vL6 471.833.758.303
280.883.738.408
vL7 46.628.937.244
vL8 69.336.874.743
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258.17s.800.909
78.871.743.299
568.098.751
Don v! tinh: VND
NEm truri'c
6.973.551.104.678
20.542.8r2.874
6.9s3.008.291.804
5.321.688.202.863
1.631.320.088.941
374.436.040.648
1.017.965.267 .734972.764.329.798
85.2r7.025.058
6.428.326.997
577.913.392.307
488.666.167.609
47.424.266.032
135.4s6.079.082
(88.031.813.0s0)
400.634.354.559
82.724.531.188
Q.s69.3ss.477)
r78.73s.9s8.859 321.479.178.848
-
7.s21352.863 t57.474.040.870
1?1214.605.9% 164.00s.137.978
17
350
t2.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
40
50
5l
52
60
6l
62
70 vI.10
7l yr.10
!t
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Ngudi lflp bi6u
Le Thi Mai Iludmg Vii Dric Quang
*[o\w'
09 th6ng 4 ndm202l
TrAn VIn Tu6n
Bdo aio nay phdi dnqc dpc cilngv6i Bdn thuy& ninh Bdo cdo tdi chinh hqp nfuir ll
rdnc cOnc w s6nc oA - crcpDla chi: Nhe Gl0, 493 Nguy6n Trdi, phuong Thanh Xudn Nam, qufln Thanh Xudn" thanh ph6 Hd NO1 ViQt NamsAo cAo rer cufNu ugp wlrArCho nim tdi chinh k6t th0c ngdy 3 I thang 12 ndm 2020
BAo cAo LtIu cHrryEN TrtN T-E Hqp rvntr(Theo phuong ph6p gi6n ti6p)
Cho ntrm tii chinh t<6t tntc ngiry 31 th6ng 12 n6m2020
Me Thuy6ts6 minh NEm nav
0t
02
03
04 vI.405 vI.306 vr.407 v.23
08
09
l0llt2l3t415 v.1916 V.2417 V.24
20
cHi TItU
I. Lrm chuy6n tidn tir ho4t tlQng kinh doanh
1. Lqi nhuQn trud,c thud2. Didu chinh cho cdc khodn:- Kh6u hao tai san ci5 <tinh vd U6t C6ng san <tAu tu- Cdc khoandgphdng- Lei,l6 ch€nh lQch fj gi6 hoi tlo6i do <ilffi gi6lpi
crlc khoan mpc ti€n tQ c6 giic ngo4i tQ
- LAi,l5 ttr ho4t rtQng <tAu tu- Chi phi l6i vay- C6c khoan rli€u chinh kh6c3, Lqi nhuQn tit hogt itQng kinh doanh
trufuc thay afivdn tuu itQng- Tdng, giim c6c khoan phii thu- Tdng, gi6mhangtdnkho- Ting, giim c6c khoan ph6i trd- Ting, giim chi phi tri tru6c- Tdng, gi6m chung khorin kinh doanh- Ti6n ldivay ddtrit- Thu6 thu nh{p doanh nghi€p rtd nQp
- TiAn thu kh6c tt ho4t <IQng kinh doanh- Ti€n chi kh6c cho ho4t rlQng kinh doanh
Lru chuyAn fiin thudn tu hogt itQng kinh doanh
II. Luu chuy6n ti€n tir ho4t rlQng tlAu tu
1. Ti€n chi d6 mua s6m, xdy dgng tdi s6n cti tlinh vdcric tdi san ddi h4n kh6c
2. Ti€n thu tu thanh ly, nhugng b6n tdi san c6 dlnh vdc6c tdi san ddi h4n kh6c
3. Ti€n chi cho vay, mua c6c c6ng cp ng criatlon v! kh6c
4. Ti€n thu hOi cho vay, biin l4i c6c c6ng cg ng ctatlon vi khric
TiAn chi ctAu tu g6p vtin vdo dqn vi kh6cTi6n thu trdi eau nr g6p v6n vdo <ton vi kh6cTi6n thu ldi cho vay, c6 tric vd lqi nhuAn duo. c chia
Ltru chuyfin fiin thudn tu hogt itQng ildu tu
Don v!tinh: VND
Nim trrni'c
400.634.354.559
73s.026.648.601
12s.972.578.764
(9.86e.018.e56)
(294.864.9r8.662)
972.764.329.798
6.850.410.584
1.936.514.384.688
214.044.228.748
(143.660.1ts.e87)
(427.162.73s.236)
368.383.657
(799.r92.731.48r)(78.s7 s.670.939)
60s.676.366(6r.s37.384.4s3)
931.060.387.789 641.404.035.36s
(326.2sr.0r4.008)
t2.478.547.842
(229.720.633.0r9)
525.56r.293.976
(l 1.930.876.000)
I r.030.000.000
293.836.86s.826
(37.ss3.880.8r1) 275.004.r84.617
2s8.17s.800.909
676.636.262.031
(6s.486.16e.308)
28.050.121.039
(206.883.849.00s)
800.686.680.381
6.618.410.584
r.497.797.256.631
362.710.239.421
320.645.287.r7r(60s.3e6.348.906)
139.955.232.173
5.14t.078.364
(67s.01 1.106.3s6)
(7 | .s86.779.070)
734.s58.896(43.e29.030.s3s)
'.)
-.d
)/\
2l
22
(38r.296.034.989)
25.635.727.027
(r86.4s7.614.936)
281.674.827.003
(s.481.106.000)
228.370.32t.084
5.
6.
7.
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24
25
26
27
30
Btio cdo ndy phdi ilugc ilgc citngvhi Bdn thuyilt minh Bdo cdo tdi chinh hqp nhiit l2
rdrc cOnc w s6nc DA - crcpDia chi: NhA Gl0, 493 Nguy6n Trii, phudng Thanh XuAn Nam, qugn Thanh Xudn, thanh ph5 Ha N6i, Viet NarnBAo cAo rar cHiNu Hgp NHArCho ndm tdi chinh kiit thfc ngdy 3l thang 12 ndm2020B6o c6o hm chuy6n tidn tQ nqrp nhft (tii5p theo)
cHi TITU
III. Lrru chuy6n tidn tir ho4t rlQng tii chinh
1. Ti6n thu tir ph6t hanh cd phi6u, nh{n vtin g6p criachfi sd htu
2. Ti€n tri lpi vtin g6p cho c6c chti sd hitu, mua l4ic6 phi6u cria doanh nghi€p cI6 ph6t hdnh
3. Tidn thu tir tli vay4. Ti€n trd ng gtic vay5. TiAn tri ng giic thu€ tai chinh6. Cd tuc, lqi nhuan dd tri cho chri sd htu
Luu chuydn fidn thudn fu hogt itQng tdi ch{nh
Luu chuy6n tidn thuAn trong nim
Ti6n vi tuong iluong tidn ttAu nIm
Antr truong cria thay eOi ry gia nOi eoai quy d6ingo4i tQ
Ti6n vA tuong rtuong tidn cuSi nim
Thuy6tminh Nim nav
MEso Ntrm trx6,c
3l
32
33
34
35
36
40
50
60
6l
v.23v.23v.23
v.l
3.4s0.6s4.832.8s; s.062.338.8s4.62;(4.339.47 4.423.s01) (s.97s.303.1 66.812)
(2r.s39.r67 .0r7) (16.327 .97 s.r3s)(69.624.s70.399) (313.050.371.600)
(979.943.328.06s) (1.242.342.6s8.920)
(86.436.821.087) (32s.934.43S.940)
466.947.812.848 792.081.478.397
(rs9.272.r2s) 800.773.39r
70 v.l 380.351.719.636 466.947.812.848
TrAn Vtrn Tu6n
Nguoi l6p bi6u
/gwLe ThiMai Hudng Vfi Dftc Quang
09 thdng 4 ndm202l
Brio cdo nay pluii itrgc irgc citngvoi Bdn thuyiit ninh Bdo cdo tdi chhh hqp nfuit l3
rdne c6ruc w s6nc oADla chi: Tda nha Gl0, 493 Nguy6n Trdi, phudng Thanh xuan Nam, qu{n Thanh Xu6n, thdnh ph6 Ha NOi, Viet NarneAo cAo rar csir.ur sOiNnAr
BAN rrrwfr Mrr\H nAo cAo TAr cHiNrr Hgp rrrsarCho nIm tAi chinh t6t tnric ngiy 31 th6ng t2 niln2020
r. oac orEnn Ho4,T DQNG
1. Hinh thrfrc sO htu v6n
T6ng c6ng ty S6ng Dd - crcp (sau d6y ggi tit ld..T6ng c6ng ty,, hay..c6ng ty mg,,) ld c6ng ty c6ph6n.
2. Linh vgc kinh doanh
Linh vyc kinh doanh cria T6ng c6ng ty ld x6y 6p.
3. Nginh nghd kinn doanh
Ho4t rlQng kinh doanh chinh cta Ti5ng c6ng ty li:
tai hang dia,.rludmg bQ; t6 chftcc6ng ngh ngudn nhAn lgc chuydnIao ttQng; hdnh tua du lich; khich
4, Chu k) sf,n xudt, kinh doanh th6ng thudnrg
chu k! sin xu6t kinh doanh th6ng thuong cria Ti5ng c6ng ty kh6ng qu6l2thring.
5' Dic di6m hogt tlQng crfra TSng C6ng ty trong nrm c6 inh hu&ng d6n B16o c6o tiri chinhtdi chinh ktit ttruc lgpy 3l th6ng.l2 ndm2020 chua bao g6m c6cto6n c6ng t6c c6 phdn h6a do Ti5ng c6ng ty
^chua
cO qu!6t O;ntrngdy chinh thfc chuy6n thanh c6ng ty c6 ph0n.
6. CAu trric T6ng cdng tyT6ngc6ngtybaogdmcgnetyMgvd2l c6ngtyconchiusgkiiimso6tcriac6ngWme.TodnbQc6cc6ng ty con duo. c h'p nh6t trong 86o c6o tdi
"ttinrt rrqrp nir6t nay.
6a Danh sdch crtc C6ng ty con itrqc hgp nhdt
C6c Cdng ty con do Cdng ty m9 tliu tu trgc ti6p Ho4t tlQng
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\I
lt
40,77yo 40,77yo 40,77Yo 40,77o/o
2' Clngty co phan so 105 Dudme Pham vdn D6ng, x6y 6p 51,00lz0 sl,1oyo 5t,1oyo sl,ooyoS6ng Dd 3 phulng ThdrE t.ttiat, rhe"h ph-6Pleikr:, Tinh Gia Lai
3' C6ngtyCophen T6ng3,nharM,khuct6thivan x6ylEp 65,ooyo 65,00yo 65,ooyo 65,o0yoS6ng Dd 4 Kh6, phudmg La Kh6, qu{nHdDdng, thanh phd HdN6i
t4Bdn thuyiit minh nay Id nat b0 prain hqp thanh vd phdi dugc d4c cing toi Bdo cdo *, "nffi,
rdnc c6nc ry s6ne oA - crcpDia chi: Tda nhd GlO, 493 Nguy6n Tr6i, phu&ng Thanh xuen Nam, qu4n Thanh Xu6n, thanh pn6 Ha NOi, ViCt NamsAo cAo rer csixsHgf NHArCho ndm tdi chinh t6t ttuic ngiy 3l thng 12 n6m 2020Bin thuydt minh 86o c6o tii chfnh trqp nh6t (ti6p theo)
Cdc C6ng ty con do COng ty m9 ttiu tu trgc ti6p
TGn cdng ty Dia chi try s0 chfnh
4. Cdng ty 5, thdp B, tdanhdHH4, KDT Xdy ldp
Tf lQ quydnTf lQ lqi fch bi6u quy6t
s6 cu6i s6 oiu 56 cu6i s6 aAun5m ntrm ntrm ntrm
64,160/o 64,l6Yo 64,16/o 64,l6yo
Ho4t tlQngkinh doanh
chinh
Sdng Dd 5 Sdng Di My Dinh, Phudrng My Dinhl, QuflnNam TirLi6m, ThAnh phiSHeNoi.
s. lpng1y CO phAn Tda nhd TM, khu d6 thi La KhC,S6ng Dd 6 phudng La Kh€, qugn Hd D6ng,
th inh phd Hd NQi.
o' !9nsg c6 phan Tda nhd s6ng Dd 9, tludmg Ph4m x6y lip sg,soyo 5g,50yo sg,soyo 58,501z0Sdng Dd 9 Hirng, phulng My Dinh 2, qudn
Nam Ttr Li€m, thanh pnii Ua NOi.
7' 99ngg co phan T6ng l0-11, tda nhd sdng cl4 itudrng x6y l6p 62,27yo 62,27yo 6z,27yo 62,27yoSdng Dd l0 phpm hung, phuong my Aint l, quin
Nam tu li6m, Thanh ph6 HdNOi
8' -Co-ng
ty c6 phen P-501 tane s s6 l2l Tran Dnng Ninh, x6y lgp st,olyo st,Xoyo st,oIyo 5t,00yoPl"l,g ch6y chira ch6y phuong Dlch Vgng, qufn CAricidy,'vdDdu tuX6y dpg thdnhphiiHeNOi.Sdng Dd
9. C6ng ty C6 p.han Dau s6 96, dudng Pham lnn D6ng, Kinh doanh 5l,00yo 5l,00vo sl,Ioyo 51,00170tu va Ph6t triiSn di6n phudng noa=tu, ip pl.iku, tinrr cia thriy <tiQnSC San3A Lai.
10.9-oF ty Cd phAn TirSu khu 5, ThitiAn it Ong, huyQnThty <liQn Nfrm Chi6n Mudng La" tinh Ssn La-
I l.C6ng ty C6 phAn Ap Thanh Thriy, thi tr6n fnannThty rtiQn CAn Don Binh, huypn ni OOp, tinh Binh
Phudc.
l2C6ng ty_Cd phAn Nhd G9, phudrng Thanh Xu6n Nam,Tu vdn S0ng Dd qufln Thanh Xudn, thanh pn5 Ua
Xdy l6p 65,24yo 65,24yo 6|,24yo 65,24%
Kinh doanh 58,58yo 58,58yo 6},g3yo 58,5g%thriy diQn
Kinh doanh 50,96yo 5},96yo 50,960/o 50,g6yothty iliQn
Dich vU tu 5l,|lyo ll,\lyo Sl,\lyo sl,Tlyovan
Noi.l3'CdngtyTNHH X6m7,x6CAmTrung, Thuphi lOO,IOyo100,00% lOL,OOyol00,00%Mdt thanh vi6n huyQn Crim Xuy€n, ti;h Hd finh. <tuong bQ
Ha tdng S6ng Dd
(*) Mag dt ry le quy€n bc6 quydn uo'aa s6 ptriiiu cdng tY
r.iaril"at "a
s?" "i"'rui cdng tY
l5Bdn thuyet minh nay Id not bo prilin hqp thanh vd phdi dugc irgc cilng voi Bdo cdo tdi chinh hqp nfuit
rdnc c6ne w s6nc oA - crcpDia chi: Tda nhd G10, 493 Nguy6n Tr5i, phudrng Thanh Xudn Nam, quAn Thanh Xudn, thdnh pn6 Ua Ngi, ViQt NameAo cAo rer cnimr sop NnArCho nlm tdi chinh t6t ttrfc ngiy 3 I th6ng 12 ndm2020BAn thuy6t minh B6o c6o tii chfnh hgp nn6t (tii5p theo)
Cdc Cdng ty con do C6ng ty m9 dAu tu gi6n ti6p
TGn cdng ty chi try sO chinhl. C6ng ty TNHH MTV
Sdng Dd zE&C
2. Cdng ty Cd phAnThty tliQn Sdng Dd 3 -Eakl6
3. Cdng ty CO phanThty tliQn Ngm Mu
4. Cdng ty CO phanS0ng Dd Tdy D6
5. Cdng ty TNHH MTVSdngDd l0.l
6. C0ng ty C6 phAnThty cliQnN{m He
7. Cdng ty CO phenThriy <lipn Sdng DdTdy Nguy6n
8. C6ng ty.CO phAnPh6t tri€n DO thi veN0ng thdn Sdng Dd
Km 10, ttuongN
TGn cdng ty Dia chi try sO chfnh
Ti lQ quydn bi6u
Hogt rlQng Tf lQ lqi icn quY6t
kinh doanh 56 cuSi s5 aiu s6 cuSi s6 aduchinh nlm niim nim ntrm
Xiv 40,77Yo 40,77Yo 100,00% 100,00%Trdi,phudng Vdn Qugn,qugn HdD6ng, thanh ph6 HeNQi
Thdn Mdng den, xE Dik Long, Kinh doanhhuyQn Kon Pldng, tinh Kon Tum thriy diQn
XA Tan Thenh, huyQn Bic Giang, Kinh doanhtinh He Giang thriy <liQn
TAng 8, tda nhd Sdng Dd 9, Kinh doanhtluong Phgm Hirng, phuong M! B6t dQng sanDinh 2, lu€n Nam Tir Li6m,thdnh phO HaNQiXd Ia mondng, huyQn Chupih, XAy 6ptinh GiaLai
Ban Mudng Tirng, xd Muirng Kinh doanhTirng, huygn Muong Che" tinh thriy cliQnDiQn Bi6nLdng Kon So L[ng, xd Hd Tdy, Kinh doanhhuyQn Chu Pdh, tinh Gia Lai thriy rtiQn
Thdn Lai Xi+xdThanh Thriy, Khai th6c, xrlhuyQn Thanh Hd, tinh Hii Duong lf vi cung
c6p nudc
50,48Yo 50,48Yo 98,97Yo 98,97yo
29,84Yo 29,840 5l,00Yo 5l,00yo
22,65Yo 22,65yo 75,90yo 75,90yo
62,27%0 62,27Yo 100,00Yo 100,00%
35,77Yo 35,77Yo 57,45Yo 57,45yo
4l,40Yo 4L,40Yo 81,25%0 8l,25Yo
37,48Yo 37,48Yo 73,48Yo 73,48Yo
6b. Danh sdch cric Cdng ty IiAn k& turyc phdn tinh trong Bdo cdo tdi chinh hgp nhiit theo phrongphdp v6n chrt sd hibu
ri le rf rQ quydnlgi ich bi6u quy6t
Hopt tlQngkinh
doanhchinh
-S6;6i -S6.dil =ffi6-6da;nam nam
l. C0ngtyTNHHTuvanXdy dr,rng S6ng Dd -Ucrin
2. Cdngty CO phan BOTQudc l0 2
3. Cdng ty CO phan DAutuPh6t tri€n DO thi vd Khucdng nghiOp Sdng Dd
4. C0ng ty CO phAn DAu tuXdy dgng vd Phdt tritinD6 thi S0ng Dd
5. C6ng ty CO phanDiCn Viet Ldo
Tdng 5 nhdGlO, sO +gl tludngNguy6n Trtii, phudrng Thanh Xudn
50,00Yo 50,00o/o 50,00Yo 50,00Yo
28,65Yo 28,65Yo 28,65Yo 28,65Yo
36,350/o 36,35Yo 36,35Yo 36,35Yo
30,00Yo 30,00yo 30,00yo 30,00yo
3s,llYo 3s,ll%o 3s,llyo 35,llyo
Nam, qu$n Thaxh XuAn, thanh phtiHdN6i.Tr4m thu phi sO Z XrnZe+200 Quiicl0 2, xaQuat Lnr, huyQn BinhXuy6q tinh Vinh Phfc.
Tda nhd Sudico, iludrng MA Tri,Phuong My Dinh l, quftrNam Ttr Li€m, thanh pnO Ua Nqi.
SO te pnO Truc Kh€, phuongL6ng Hq,.qufln D6ng Da,thdnh phd HdNQi.
Tdng 9, Khu B, Tda nhiHH4,Dudmg Ph4m Hirng, Phuong M6Tri, QuanNam TirLi6m, Thenhph6 HdNQi, ViQt Nam.
Dich vUtu vlin
Thu phitlucmg bQ
X6'ylilp
X6y 6p
Kinh doanhthfiy diQn
r
T
a
i
1
Bdn thuyet minh nay ld nzt bQ plujn hqp thanh vd phai ilugc dqc cilng v6i Bdo cdo tdi chinh hqp nfuit t6
rdne c6ne w s6ne oA - crcPDia chi: Tda nhd CtO, +gg Nguy$n Tr6i, phulng Thanh Xudn Nam, qu$n Thanh Xuaq thanh pnO Ha NOi, Viet Narn
eAo cAo rAt cnius sQp turArCho nim tii chinh k6t thric ngiy 31 thnngl2ndmz0z}Bin thuy6t minh 86o cCo tii chfnh hgp nh6t (ti6p ttreo)
7. COng ty C6 phdnS6ng Di 12
8. COng ty C6 phAn Co khi- Ldp miy SOng Di
9. C6ng ty Cd phan Cao suPhriRi6ng Kratie
10. CdngtyCOphenSOngDd 10.9
I l. Cdng ty C0 phan SdngDd,27
SO nhe 23,LK I lb, khu il6 th! m6iM6 Lao, phuong M0 Lao, quan HeD0ng, thinh phd HeNQi.
LO A38, khu dich w Ddng Duqphuirng Hi Cdu, quAn Hd DOng,
thanh phd HeNQi.
ThOn Phfi Nguy€n, x6 Phri RiAng,huyQn Phti Ri€ng, tinh Binh Phu6c.
L6 sti 7-8, LK3, Khu tl6 thiDaiThanlL xd Ti Thanh Oai, huyQnThanh Trl, thdnh ptrO Ha NQi.
55 t55,.dudng Tran Phf, phuongNam H6ng, th! xi H6ng LTnh, tinhHefinh.
Dia chi trg sO chinh
Trang, tinh Kh6nh Hda.
SO Z: Nguy6n Thign Thuft,phuong LQc Thq, thinh ph5 Nha
-Sffi6i sffiilTd;ffit T6-da;ntrm ntrm ntrm nim
36.000/o 36,00Yo 36,00Yo 36,00Yo
49,00o/o 49,00Yo 49,00Yo 49,00%;0
46,75Yo 46,150/o 46,l5Yo 46,l5Yo
25,00Yo 25,00Yo 25,00o/o 25,00Yo
29,l0Yo 29,l0Yo 29,l0Yo 29,10o/o
37,23Yo 37,23o/o 37,23Yo 37,23o/o
Hogt dQngkinh
doanhchfnh
Kinh doanhb6t <gng sin
xay Hp
Xay lip
SAn xu.it,xuSt ntr4p
khAu cao su
Xey lip
' x6y 6p
TY IE
lgi ichTf lQ quydnbi6u quy6t
7. Tuy6n U5 vd ma ning so sinh th6ng tin tr6n 86o c6o tiri chinh hqtp nhit
C6c si5 liQu tuong fmg cria n[m trudc so siffi tluo. c voi s5 fieu cria ndm nay.
NhAn vi6n
T4i ngdy k6t thric ndm tdi chinh, TOng c6ng ty c6 5.584 nhdn vi6n dang lim vi$c.
Ban thq4it ninh niy k nlt b,6 pluin hqp thdnh vd phai itrqc ilac cing voi Bdo cdo tdi chhrh hqp ntuit 17
II.
1.
rdrc c6nc w s6rc oA - crcpDla chi: Tda nhd Gl0, 493 Nguy6n Tr6i, phudng Thanh Xuan Nam, qu$n Thanh Xudn, thdnh ph6 He NOi, Vi€t Nam
sAo cAo rru cHixn ugr nuArCho nf,m tei chinh kiSt ttrfc ngdy 3l th6ng12 ntrm 2020
Bin thuy6t minh 86o c6o tdi chinh hgp ntrdt (ti6p ttreo)
NAM TAr crriNH, Dor{ vI TmN TP srtDUNG TRoNG rE roAN
Nim tii chinhNam tai chinh cria T6ng c6ng ty b6t dAu tt ngdy 01 th6ng 0l vi k6t thric vdo ngiy 3l thrlng 12 hingnlm.
Don vi tidn tQ sr? dgng trong k5 toinDon vi tiAn tQ sri dsng trong k6 torin li Ddng ViQt Nam (M{D) do phAn lon c6c nghiEp vp dugc thgchiQn bdng tlon vitidn tQ VND.
cHUAN Mr/. c vA crm DQ r<f ToAN Ar oqlrc
ch6.IO t6 todn 6p dgngT6ng cdng ty 6p dung c6c ChuAn mgc Kti to6n Vigt Nam, Ch6 dO K6 to6n doanh nehigp ViQt Nam
s5 ZOO1ZO|q/TT-BTC ngity 22 th6ng t2 ndm 2014, fhOng tu sri12 ndm20l4 hu6ng din l4p vd hinh bdy 86o c6o tdi chfnh hgp nh6t
. hiQn chuAn mgc ki5 to6n cta BO Tdi chinh hong viQc lfp va ninn Uay86o c6o tai chinh hqp nhdt.
TuyGn b5 vd viQc tufln thri chuAn mr;c k6 toin vdr cn5 AQ t6 tofn
Ban T6ng Gi6m d6c dim bdo da tuan thri y6u cAu cua c6c ChuAn mgc Kti torin, Ch6 dO K6 torin doanhnehi€p ViQtNam tlugc ban hanh theo Th6ng tv I6200D014/TT-BTC ngity 22ttr6ng 12 nim}}l4,Th6ngfi s6 202/20l4fm-BTC ngity 22 thing 12 ndm20l4 cfing nhu c6c th6ng tu kh6c huong d6n ttrgc hiQnchuin mgc t<5 toren cfu B0 Tdi chinh hong viQc lap vd frinh bdy B6o c6o Ai chfnh trgp ntr6t.
trr.
l.
ry. cAc cnimr sAcn xn roAn Ar ogNc1. Co sO lfp B6o c6o tdri chfnh hgrp nhAt
86o c6o tdi chinh hqtp nh6t duo. c lfp tr€n cs sd ktl torin ddn tich (tnr c6c thdng tin li6n quan d6n c6cludng ti€n).
2, Co sO hgrp nhdt
chinh t6ng hgrp cria Cdng ty mg vd 86o c6o tai chinhU ki€m so6t cria C6ng ty m9. SU ki6m so6t t6n tai khichi phdi c6c chinh s6ch tdi chinh vd ho4t ttQng cria
c6c ho4t itQ n kiiSm so6t c6tinh t16n quy..n bi6u quyi5t ti6m nlng ph6t s,rnh tu c6c quyd cg ng vi c6ngcp vtin c6 th6 chuyiSn e6i tnann c6 phitiu phO thOng tai ngdy
COng ty con-ld tlon v! chiu_ sg ki+!m so6t cta Cdng ty me. SU ki6m so6t tdn tei khi Cdng ty m9 c6 kh6nlng tr.uc ti6p hay girin tiiSp chi ph6i c6c chinh s6ch tdi chfnh vd ho4t rtQng cria c0ng-ty con d6 thutlugc c6c lqi fch kinh Khi x6c ttinh quy6n kitim so6t c6 tinh ittin quy6n bii5uquytit ti€m ndng ph6t c c6c c6ng cp ng vi c6ng cp vtin c6 tir6
"nrVC,d6i thdnh c6 phii5u ph chinh.
K6t qun cta c6c c6ng ty con dugc mua lgi ho{c b6n di trong n[m tluo. c trinhbdy tron dQng kinh doanh hqp nh6t tu ngdy mua hoflc cho <t6n ngdy b6n khoanttAu tu 0
Bdn thuydt ninh nay k nQt bQ pluin hqp thdnh vd phdi Aryc ilgc cilng voi Brio ctio tdi chinh hqp nluit l8
rdnc c6nc w s6tc oA - crcpDia chi: Tda nhd Gl0, 493 Nguy6n Trii, phu0rng Thanh Xudn Nam, qufln Thanh XuAn, thdnh phd Ha NOi, Viet NamsAo cAo rAr cHiNH Hqp NHArCho ndm tdi chinh tciit thric ngdy 3 I thdng 12 fim 2020BeUUyt minh B6o c6o Oi chinh hgp ntrdt (i6p theo)
B6o c6o tdi chinh t5ng hgp cria cdng ty m9 vd dung cho cirngk| ki5 torin vd 6p dung c6c chinh s6ch k6 to6n giao lo4i hong
cta c hinh s6chthi 86o c6o tdi chinh cria c6ng ty con s6 c6 nhiing
flp 86o c6o tii chinh hqrp nh6t.
S6 au c6c tii khoan tr6n Bang cdn tltii k6 to6n gita C0ng ty m9 v6i c6ng ty con vi gita c6c c6ng tycon v6i nhau, c6c giao dich nOi b0, c6c khoin lei nQi bQ chua thgc hiQn ph6t sinh tir c6c giao dich ndyphii tlugc logi tru hodn todn. C6c khoan 16 chua thpc hign ph6t sinh tu c6c giao dich nqi b0 cfinlclugc logi b6 t.i khi chi phi tao n6n kho6n 6 eo nrong thiS thu hdi duqc.
Lqi ich c0a cO tl6ng kh6ng ki6m so6t th6 hthuAn cria c6ng ty con kh6ng dugc n6m git
ph6t sinh t4i c6ng ty con tluqc phen M tuong ung v6i phAn sd htu cria c6 dOng kh6ng kiiSm so6t, kr5cd trudrng hqp s6 16 d6 l6n hon phdn sd hiru c0a c6 d6ng kh6ng ki6m so6t trong tdisdn thuAn criac6ng ty con.
Khi T6ng c6ng ty & 1" A6 tang.t1r lQ lqi ich nim git t4i c6ng ry con, ph6n ch6nh lQch giiia gi6 phikhoan dAu tu th6m vd giStaghi sO cria tdi sin thuan cUa cOng ty con mua th6m t4i ngdy mua A"qr ihinhfn tr.uc titlp vdo khoin mqc "Lgi nhudn sau thui5 chua ph'dn phtii" trcn B6ng c6;'6Oi re ,"* rrnpnhdt.
Khi Tdng c6ng ty tho6i mQt phin viin t4i c6ng ty con:
' Ntiu sau khi tho6i vtSn T6ng cdng ty nT gifr quydn ki6m so6t k6t qui cia viQc ttro6i v6n duqc ghinhfn vdo khoan mpc "Lgi nhu0n sau thuiS c ra phdn phtii" t€n Bang c6n d6i kis tor[n hgrp nhft.
' N6u sau khi tho6i v6n T6ng c6ng ty m6t quyAn kir5m so6t vd c6ng ty con hd thanh c6ng ty li6ndoanh, li6n ktit: khoin <tiu tu cdn l4i auo. c trintr bdy d kho6n ,iu" ..Oiu tu vdo c6ng ty li6ndoanh, li6n k6t" tr6n B6o c6o tai chfnh hgp nh6t theo jno*g ph6p v6n chri sd hru vekt5iq"a .,r"viQc tho6i v5n duo. c ghi nhan vdo 86o c6o kiSt qun hoft dQng kinh doanh hqp nh6t.
n ki6m so6t vd c6ng ty con trO thanh khoan dAu tunh bdy theo gi6 tr! ghi s6 tr6n 86o c6o tdi chfnh hgpnh{n vdo B6o c6o ktlt qu6 hopt tlQng kinh doanh hgrp
3. Cic giao dich bing ngo4i tQ
CLc giao dich ph6t sinh blns nsoai t6 tlugc chuyi5n d6i theo ty gidtaingdy ph6t sinh giao dich. 56 duc6c khoan mpc tien te .o 96" igoai'tQ ct "* l?i,rtr*
""r" tdi chfnh aoq. qoy d6i;* br *j;;;ngdy ndy.
Ch6nh lQch fj gi6 ph6t sinh g ngopi tQhopt ilQng tai chinh hoic chi Oo erann ggtic ngo4i tQ tai ngdy tt5t ttni h6nh lQchghi nhan vdo doanh thu hogt tlQng tai chinh ho[c chi phf tai chinh.
/.
I
t9Ban thryiit ninh noy td nQt b9 phQn hsp thanh vd phdi ituvc iloc cing voi Bdo cdo rdi chkh hqp ntuit
rdrc c6rc w s6nc oA - crcpDla chi: Tda nhd Gl0, 493 Nguy6n Trfli, phudrng Thanh Xudn Nam, qugn Thanh Xu6n, thanh ph6 He NOi, ViQt NamsAo cAo rAr cnirur nop r.lnArCho n[m tii chinh k6t thnc ngdy 3 I thing 12 ndm 2020Bin thuy6t minh B6o c6o tei chfnh hgp ntrdt (ti6p theo)
T!.gi6 sri dsng d6 quy d6i c6c giao dlch ph6t sinh blng ngo4i te h ry gi6 giao dich thyc t6 t?i thoidii5m ph6t sinh giao d!ch. T| gi6 giao dich thuc t6 a5i v& &c giao aiJrt"ua"-greoaiie eoq" x6c dinhnhu sau:
. otii voi hqp ddng mua b6n ngogi te Gap ddng mua brinngopi tp giao ngay, hgp rl6ng k! hen, hqpttdng tuong lai,hsrp ttdng qurn chsn, hsp ddng hor{n e6ii qr eiiwk6;;;dlqp #"; ;;;, |i;ngopi tQ gita T6ng c6ng ty vd c6c c6ng ty con voi ng6n hdng.
' otii v6i cdc khoan g6p vtin ho4c nhdn v5n g6p: tj,gi6 mua ngo4i tQ cria ngdn hang noi T6ng c6ngty vi c6c cdng ty con md tdi kho6n d6 nhfn v5n cria nhd dAu tu tgi ngdy g6p vtin.
-
' Otii vdi ng phii thu: 8 ei6 W ei6 mua ngopi tQ cria ngdn hdng thuong mgi noi T6ng c6ng ty vdc6c c6ng ty con chi dlnh kh6ch hang thanh todn t4i thdi tti6m giao dlch ph6t sinh.
' Drii v6i ng phdi h6: ty ei6ty gi6 b6n ngo4i tQ cria ngdn hdng thuong mpi noi T6ng c6ng ty vi c6cc6ng ty con dg ki6n giao dlch tpi thdi tli€m giao dich ph6t sinh.
' O5i vsrchc giao dich mua s6m tdi s6n ho{c c6c khodn chi phi tlugc thanh to6n ngay bing ngo4i t€(kh6ng qua c6c tdi khodn phdi hn): {'gi6 mua ngo4i tQ cria ng6n hangthuong mpi noi T6ng c6ngty vd c6c c6ng ty con thgc hi6n thanh to6n.
T! gi6 sri dsng d.i d6nh gi|lai s5 du c6c khoin mpc tidn tp c6 g6c ngopi t9 tpi ngiy k6t thfc nrm taichinh tlugc x6c ttinh theo nguy6n tic sau:
' Otii vdi c6c khoan ngopi tQ grii ng6n hang: fj, gi6 mua ngo4i tQ cta ng6n hing noi T6ng c6ng tyvd c6c c6ng ty con md tai kho6n ngopi tQ.
' Drii v6i c6c khoin mgc tidn t9 c6 gtic ngo4i tQ dugc phdn lopi ld tii sin kh6c: 11, gi6 b6n ngopi tQcria ng6n hdng noi ri5ng c6ng ty vi c6c c6ng ty con md tdi khoin ngo4i tQ.
' Dtii v6i c6c khoan mpc ti,3n tQ c6 gtic ngo4i tQ tluo. c ph6n logi ld ng phii trfu fi gi6 b6n ngogi tQcta Ngdn hdng noi rr5ng c6ng ty vd c6c c6ng ty con thudng xuy6n c6 giao dich.
TiAn vir c6c khoin tuorrg tlutrng tidn
ng ky hq!. C6c khoin tuong duong tidn h c6c kho6nth6ng k6 tu ngdy tliu tu, c6 khi neng chuy6n a6i a6
b6o c6o. rui ro trong vi6c chuy6n e6i tnann ti6n tai thdi r1i6m
C6c khoin tliu tu tiri chinh
Chftng khodn kinh doanh
Khoan dAu tu dugc phdn logi ld chimg kho6n kinh doanh khi nim gifr vi mqc dich mua b6n ee n6mloi.
chung khorin kinh doanh g6c. Gi6 gtic cria chime khorin kinh doanhtlugc x6c clinh theo. gi6 tri n tgi thdi Ai6m giao dic[ ph6t sinh cQng c6cchi phi li€n quan diSn giao nh doanh.
Thoi di€m ehi nhan c6c khoin chimg khorin kinh doanh ld thoi rlitim T6ng c6ng ty vi c6c c6ng ty conc6 quyAn sd htu, cu th6 nhu sau:
. orii voi chtmg kho6n niom y6t: duo. c ghi nhfn tai thdi di6m khop lQnh (T+0).
' oi5i voi chrlmg khorin chua ni€m y.it: dugc ghi nhAn t+i thdi di6m chinh thric c6 quyAn sd htutheo quy tlinh cria ph6p luft.
Bdn tfuytit ntnh noy ld nQt bQ plujn hqp thonh vd phai dtryc itoc cing voi Bdo cdo rdi chinh hqp ntuit
rdnc c6rc w s6nc oA - crcpEla chi: Tda nhe Gl0, a93 Nguy6n Trdi, phudng Thanh Xudn Nam, qu{n Thanh Xu6n, thdnh ph6 HA NOi, Viet NamsAo cAo rer cnhnr sqp r.urArCho nlm tdi chinh k6t thric ngdy 3l tt6ng12ndm2020Bin thuy6t minh B6o c6o tii chfnh hgp nhdt (ti6p theo)
Ti6n Ei, ci5 tuc vd lgi nhufn cria c6c kj' tru6c khi chimg khoSn kinh doanh dugc mua elugc hgch toringiim gi6 tri c 6 tuc vd lqi nhuan cria c6c lc! sau khichimg kho6n co tuc rtugc nhfn b[ng c6 phi6u chitlugc theo d6i tri c6 phi6u nh6n rtugc.Dp phdng giim gi6 chimg khorin. kinh doanhdugc lip cho tirng lopi chung khorin duo. c mua brin tr6nthitruone vd c6 gi6 trihqp lf th6p hon gi6 g6c. Gi6 ri hq" ly cta chung fho6n kinh doanh dusc x6cclinh nhu sau:
' D.:i ug1.!yne- kho{ ni6p y6t h€n th! truong chring kho6n: gi6 rt6ng cria t4i ngdy gin nh6t c6 giaodlch tinh d6n thoi tli€m k6t thtc nim tai chinh.
. Otii vdi ci5 phi6u de it[ng ky giao dich tr6nni6m ydt vd c6c doanh nghiQp Nhi nudc thkhg,in ra c6ng ch.ung (UPCOM): gi6nhdt tru6c thoi <li€m k6t thfc nim tai c
' Trugng hqp "6
phitiu <te ni€m yi5t tr6n thi truong chimg kho6n ho4c cd phi6u c0a c6ng ty c6 phAntte deng kj giao dich tr€n thi truong Upcom khdng c6 giao dich trong vdng 30 ngdy tru6c ngdytrfch lfp dp phdng, c6 phi6u tl6 ni6m ytit Ui hriy ni6m yiit, pi rlinh chi giao dich,-bi ngtmg gialdich:.viOc ldp du phong dugc thlrc hiQn cdn cri vdo khoan l5 cta c6ng ty ttuqc dAu t"t,iJ ii"ttl$p bang ch€nh t6ch giiia v6n dAu tu thlrc t6 cta c6c chri sd hiiu vd v6n-chri rO trrru tai neiv k6tthfc n[m tdi chinh nhdn voi t] lp sd hfru v.5n didu l€ cria Ti5ng c6ng ty so v6i t6ng sti v6n?Gu lethgc g6p.
Ting, gi6m s6 du phdng giim gilchimg kho6n kinh doanh cAn ph6i trich lfp tgi ngdy kiSt tnnc n[m taich(nh tluo. c ghi nhAn vdo chi phi tai chinh.
Lii hoflc t5 tu viec chuydn nhugng chimg kho6n kinh doanh tlugc ghi nhdn vdo doanh thu hogt dQngtdi chinh hoic chi phi tai chinh. Gi6 v6n dugc x6c tlinh theo phuong ph6p binh quAn gia quy€n di<tOng.
Ri6ng Chtmg khodn kinh doanh cria C6ng ty mp ld c6c chrmg kho6n nhgn tluo. c khi rut viSn dAu tukh6i Qu! dAu tu ViQt Nam (Qu! VIF). Sdluqng chimg kho6n ctuo. c ghi nhSn theo BiGn ban hoan tr6tii sin ngdy 13 th6ng 5 ndm20l6 gita C6ng ty Li6n doanh quin lf dAu tu BIDV Vietnam partners vdT6ng c6ng ty S6ng De. Gi6 gtic cria chfmg kho6n kinh doanh duo. c x6c rlinh theo gi6 tri thi truongtr6n 86o c6o danh mpc ddu tu thring 3 ndm 2016 ctn C6ng ty Li€n doanh quan ty ttAu tu BID{Vietnam Partners (<loi voi cic chimg kho6n c6 gi6 giao dlchj hb6c gi6 tri s6 s6ch tai ttroi <li6m gannhAt vdi thdi ili€m ngiy 13 th6ng 5 ne- ZOte.
Cdc khodn itiu tv niim gifr itdn ngdy ildo hgn
Khoan dAu tu ttuo. c phdg logi ld nim gifr dt5n i5ng c6ng ty vd c6c c6ng ty con c6 ;ftlinh vd khi nrng git ctiin ngdy rtSo h4n. c6c git a6n ngay d6o h4n u'uo gdrn, .a.khoan tidn grii ngdn hang c6lcj, han vd c6c khoan E6n ngay Eao nan ru,a..
C6c khoin <tAu tu nim ban dAu theo gi6 g5c. Sau ghi nhan ban dAu,c6c khoin dAu tu niy trdi. fnu nnap fai tir c6c khoan ea"t, ,ii,"gifr d.5n ngdy d6o fun tr€n 86o c6o ktit qui'hoat ilQng kinh doanh tr6n cosd dg.thu. L6i dugc huong tru6c khi T6ng c6ng ty vd c6c cdng ty coo ni- git ttuqc ghi giem tdr viogi6 g6ctai thdi di6m mua.
Khi c6 c6c. bing tf*g chic chin cho th6y mQt phAn hoflc toan bQ khoan dAu tu c6 thiS kh6ng thu hdiilugc vi sti t6n th6t dugc x6c dinh mQt c6ch cillng tin ciy thi t6n th6t duqc ghi nhfn vdo chi phi taichinh trong nlm vd gidm tru tr.uc ti6p gi6 hidAu tu.
Ctic khodn cho vay
C6c khoin cho vay dugc x6c dinh theo gi6 g5c tru c6c khoin dgphdng phii thu kh6 ddi. Dg phdngphii thu kh6 ddi cria c6c khoan cho vay tluqc hp cln cf vdo dg kitin mric t6n th6t c6 thii x6y ra.
Bdn thryit ninh nay k m,jt bQ plujn hqp thanh vd phai ifiqc itpc cing vdi Bdo cdo tdi chinh hqp nfuit 2l
r6nc c6nc w s6te oA - crcpDia chl: Tda nhd Gl0, 493 Nguy6n Tr6i, phudrng Thanh Xudn Nam, qufln Thanh Xudn, thAnh ph6 He NO| Viet NameAo cAo rer cHiNu sep NuArCho n[m tni chinh kiit thric ngdy 3l thdng t2 ndm2020Bin thuy6t minh 86o c6o tii chinh hqp ntrdt (ti6p theo)
Ctic khodn ddu uvdo cing ty fiAn doanh,liin h& vd cdc iton vi khdcC6ng 4v IiAn doanh
Cgng ty li6n doanh ld doanh nghigp ttugc thanh l{p f€n co sd th6a thupn t€n hqrp ddng mi theo 116
T6ng cOng tyvd c6c cdng ty qon vd c6c b6n tham gia thuc hign hopt dQng kinh t6 t bn .oIO ddng ki6mso6t. Edng kiiim so6t tluqc hiisu h viQc dua ra cac quy6t ellnh mang tintichi6n lugc lien quan dZn c6cchinh s6ch hogt dQng vi tai chfnh cria c6ng ty li€n doanh phii c6 sg d6ng thufln cua c6c b€n tham giali6n doanh.
Tdng cdng ty vd c6c.c6ng ty con ghi nhAn lqitheo phuong ph6p v6n chri sd htru. Theo d6 khtheo gi6 g5c, sau el6 dugc di€u chinh theocdng ty con trong tdi sdn thuAn cria co sd kdoanh hqp nh6t phin 6nh ph6n sd hiiu cria T6ng c6ng ty vd c6c c6ng ty con trong kiit qun ho4t rlQngkinh do so6t. T6ng cdng ty vi c6c c6ng ty con ngimg st dgngphuong thric quydn ddng ki6m so6t hof,c kh6ng c6 inh huong<l6ng k.i itim so[t.
86o c6o tai chinh cta co sd kinh doanh <16ng kitim so6t duq c lgp cung tcy kti torln v6i B6o c6o tai chinhhqp nh6t cria Tdng c6ng ty vd c6c c6ng ty con. Khi chinh s6ch 15 to,en cta co sd kinh doanh d6ng ki€mso6t kh6c vdi chfnh s6ch k6 torln 6p dgng thting nh6ttong C6ng ty mg vd c6c C6ng ty con thi B6o c6o taichffi cua co sd kinh doanh <l6ng ki6m so6t s€ c6 nhiing tlidu chinh thich hgp tru6c khi sri {rng cho vipclip 86o c6o tai chfnh hgp nh6t.
C6c khoin ldi, l5 chua thuc hiQn ph6t sinh tu c6c giao dich vOi c6c co sd kinh doanh ddng ki6m so6ttluo. c lo4i tru tuong ung v6i phan thuqc vA tOng c6ng ty khi lflp B6o c6o tdi chinh hqp nh6t.
C6ng ry lihn kdt
C6ng ty li6n k6t ld-doanh oghiep md T6ng c6ng ty vd c6c c6ng ty con c6 inh huong tt6ng kti nhungkh0ng.c6 quy€n kii5m so6t e6i vOi c6c chinh s6ch tdi chinh vd trogt egng. Antr truong Aang f.6 tfre niend quyAn tham.gia vdo vipc dua ra c6c quy6t dinh ve chfnh srlch tdi chinh vi hopt ttQng cria doanhnghiQp n$n dAu tu nhtmg kh6ng kii5m so6t c6c chinh s6ch ndy.
C6c khoan dAu tu vio c6c c6ng ty li€n ktit duqc ghi sd htu. Theo cl6,k{roan dAy tu vdo c6ng ty li6n krit duo. c thi5 hiQn r6n hi phi dAu tu banddu vd tti6u chinh cho c6c thay tl6i tong phdn lqi ich k6i sau ngdy tliu
ng khoan l5 cria cOng ty li6n t<tit ton hon hoflc blngtu clu-o. c trinh bdy tr€n 86o c6o tai chfnh hq'p ntr6t n
c6 c6c nghia vU thgc hiQn thanh toan thay cho cdng
86o c6o tdi chinh cria c6ng ty li6n k6t dugc lflp cr)ng kj kli torin voi 86o c6o tii chinh hgp nh6t criaT6ng cdng ty vd c6c cgng ty con- Khi chinh s6ch k6 to6n cria cdng ty li6n ttit rurac voi ctrintr s6ch k6togn 6p dung thisng nhAt trong Ti5ng c6ng ty vd c6c c6ng ty con thi 86o c6o tii chinh cria c6ng ty lienktit sc c6 nhihrg didu chinh thich hq,p truOc t<tri st dpng ctro viec Qp 86o c6o tdi chfnh hqrp nhit.
-
C6c khodn lai, l5 chua thgc hiQn ph6t sinh tu cilc giao dich vdi c6c cdng ty li€n ktit duqc lopi trirtuong img vdi phin thuQc vA T6ng cOng ty vd c6c cOng ty con khi lfp 86o .ao tai chinh hgrp nhdt.
DAu tu vdo c6ng cp v5n cta ttonvikhric bao gdm c6c khoin <liu tu c6ng cp vtin nhtmg T6ng c6ng tyvd c6c g6ng ty con kh6ng c6 quyAn ki6m so6t, ddng kiiSm so6t hoflc cO anh huong Aang16 A6i vOi UCntluo. c ctiu tu.
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Ban tfuyet ninh ndy ld nQt b9 phQn hqp thdnh vd phdi cfuqc itgc cilng voi Btio cdo tii chinh hqp nfuit 22
rdnc c6nc w s6tc oA - crcpDia chi: Tda nhd Gl0, 493 Nguy6n.Tr6i, phudng Thanh XuAn Nam, qudn Thanh Xu6n, thdnh phO Ua NOi, Viet NamsAo cAo rAr cufmr Hep NHAr
C6c khoan dAu tu vdo c6ng cp vtin cria tlon vi kh6c-tlugc ghi nhan ban ttAu theo gi6 g5c, bao gdm gi6mua hof,c khodn g6p vtin cQng c6c chi phi ;c titip li6n quan d6n hopt tlQng d;u ir. ba til va Tqi
hp tricria chinh khoin dAu
q ghi nh$n doanh thu. C6c6 , kh6ng ghi nhgn gi6 tri
Dy phdng t6n th6t cho c6c khodn ttAu tu vio c6ng cp v5n cria rlon vi kh6c rlugc trich lgp nhu sau:
' Otii v6i khodn Oau tu vdo c6 phitiu ni6m yiSt tro6c gi6-tri hqp ly kho6n ttiu tu rlugc x6c ttinh tinciy, vipc l|p du phdng dga tr6n gi6 tri thi truong cria c6 phi6u.
. orii v6i kho6n dAu tu kh6ng x6c illnh rluo. c gi6 c r,oe lf-tpi thdi di6mclugc thyc hi9n cdn cri vio khoan 15 cria ilon vi tfuo. c tlAu tu, voi mtgita v5n ddu tu thyc ti5 cria c6c b6n t4i rron vi ui utin chri sd hiru thucchinh nhdn voi ry lQ sd hiiu vtin diAu lQ thgc g6p cria c6ng ty t4i don vi rt6.
TIng, giim s5 dg phong t6n th6t dAu tu vdo c6ng cp v5n cria rlon vi kh6c cAn phni trfch l{p tpi ngiyktit ttuic nim tdi chfnh rlugc ghi nhfln vdo chi pniiai chinh.
6. Cic khoin phii thuC6c khoin nq ph6i thu dugc trinh bdy theo gi6 tri ghi sO tru di c6c khoan dg phong ph6i thu kh6 ddi.ViQc ph6n lopi c6c kho6n phii thu ld phdi thu kh6ch hang vi phii thu kh6c dugc thgc hiQn theonguyOn tic sau:
o Phii thu cria kh6ch hdng hu mang tinh ch6t thuong m4i ph6t sinh tugiao dich c6 tinh chAt mu vd c6ng-ty con vd nguoi-mua n eon v! rlQclap voi C6ng ty m9 vd c6c
o Phii thu kh6c phan anh c6c khoan ph6i thu khdng c6 tinh thuong mgi, khdng li€n quan dtin giaodich mua - b6n.
Dv phdng phii thu kh6 ddi duqc hp cho trmg khodn nq ph6i thu kh6 ttoi cln cri vio tui5i ns qu6 hancria c6c khoin ng sau khi de bt tnr voi khoan nq phii trd (ni5u c6) ho{c dg kitln mric t6n ttr6i cO tfr6xiry ra,cq the nhu sau:. Otii v6i ng phii thu qu6 h4n thanh to6n:
6 han t& 6 thring r16n dudi I ntrm.6 han tu I n6m d6n dudi 2 n6m.6 hgn tir 2ndm<t6n du6i 3 n[m.u6 han tir 3 nim trd l6n.
o Ddi vdi nqphdi -tfru
ghua qu6 hpn thanh to6n nhrmg kh6 c6 khi nlng thu hdi: c[n cri vdo dg kiiSnmric trin th6t ttiS ldp du phdng.
Ting, giim sti du dg phdng ng phrii thu kh6 ddi cdn phii trfch l{p tai ngdy ktit thac n6m tii chfnh<lugc ghi nhpn vdo chi phf quan lf doanh nghi€p.
7. Hirng tdn kho
Hang t6n kho tlugc ghi nhan theo gi6 th6p hon gifia gilgtic vd gi6 tr! thu6n c6 thiS thuc hiQn duo. c.
Gi6 g6c hdng tOn kho tlugc xic dinh nhu sau:
o Ngpy€n vft liQu, hang h6a: bao gdm chi phi mua vd c6c chi phf li6n quan t4rc titip kh6c ph6t sinhdi5 c6 dugc hang tdn kho d tlla <fi6m vd hgng th6i hiQn tai.
o Chi phi sdn xu6t kinh doanh dd dang: bao gdm chi phi nguyOn vft liQu chinh, chi phi nh6n c6ngvi c6c chi phi c6 li6n quan tr.uc titip kfi6c.
Hdng t6n kho du.gc- hpch to6n theo phuong phAp k€ khai thudng xuy€n. phuong ph6p tfnh gi6 gtichang t6n kho cu6i k! iluqc lga chgn irtt, rrg,p uoi
^trng lo4i hang td"n r<rro.
Bdn thqrit ninh ndy h nlt b6 phin hqp thanh vd phdi ihqc ilpc cingvoi Bdo cdo tdi chinh hqp nlrdl
8.
rdnc c6te w s6ue oA - crcpDia chi: Tda nhe Gl0, 493 Nguy6n TrZi, phulng Thanh Xudn Nam, qu{n Thanh Xu6n, thdnh pn6 Ha U6i, Viet NamsAo cAo rAr csir.ur Hep NHAr
12ndm2020nh6t (tii5p theo)
Gi6 tri thudn c6 th6 thyc hiQn dugc ld gi6 brin u6c tinh cria hang t6n kho trong ki sin xu6g kinhdoanh binh thuong tnr chi phi u6c tinh d6 hoan thanh vd chi phi u6c tfnh c6n thiiSt cho vipc ti6u thpchring.
Dg phdng gi6m gi6 hang t6n kho tlugc lpp cho tung mflt hang tdn kho tai c6c C0ng ty con c6 gi6 gticlon hon gi6 tr! thuAn c6 thi5 thgc hiQn ttuqc. o6i vOi dich vu cung c6p dd dang,-vi6. Fp dg phdnggi6m gi6 dugc tinh theo tring lo4i dich vs c6 mtc gi6 ri€ng biet. Ting, giam s5 du dg phdn g giim giihdng tdn kho cdn phdi trich l4p tai ngdy k6t thric ni tdi chinh rtuo. c ghi nhfln vdo gi6;5n #;;t":-
Chi phi tni tnnfrc
Chi phf tri tru6c bao gdm c6c chi phi thgc t6 aa phat sinh nhmg c6 li6n quan d6n k6t qu6 ho4t ilgngsdn xuAt kinh doanh cria nhidu ky kti toan.
Chi phl ttii cdu firtc doanh nghep
Chi phf t6i co c6u doanh nghiQp dugc phdn bd vdo chi phi trong nim theo phuong ph6p ttuong thingtrong thdi gian vay ld 32 nlm.
COng cg, dltng cg
C6c cdng cq, dpng c-u tl[ tlua vdo sri dpng dugc phdn b6 vdo chi phi theo phuong ph6p ttuong thengvdi thdi gian phdn b6 ktrOng qu6 2 nIm.
Gid t?i tqi thd kinh doanh
x6c dinh gi6 td doanh nghiQp t4i thoi ititimquydn ph€ duygt. Gi6 qi thuong hiQu S6.ng
han. ing trong thoi gian 3 ndm k6 tu thoi tli6m
Tiri sin thu6 ho4t tlQng
Thu€ tdi sin rfu.gc phdn lo4i ld thu6 ho4t t1Qng n6u vcri quydn sd hfrutdi sin thuQc vd ngu.oi cho thu6. Chi phf thu6 ho4t heo phuong ph6pttudng thlng cho suiSt thoi han thu6 tdi san, kh6ng toreritiAn th;;-
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Tiri sin cd einn hi?u hinh
Tdi sdn cti e6n hru hinh tluqc thiS hipn th<linh htru hinh bao gdm toan bQ c6c chi phitdi sdn c5 a6n tfnh rt6n thdi dirim euaiaisinh sau ghi nhan ban fiu chi dugc ghi tiing nguy€n gildm tnng lqi ich kinh t6 trong tuong lai do srl-dpng tai sdn d6. Cdc chi phi ph6t sinh kh6ng th6a m6ndidu kiQn tr6n duo. c ghi nhfn ld cni lni s6n xu6t, kiih doanh trong nim.
Khi tni san c5 ttinh hii'u hinh rlugc b6n hay thanh l)r, nguy€n gid vd gi6 trihao mdn lfiy kri tlugc x6a s6vd l6i, l5 ph6t sinh do thanh lf rluo. c ghi ntran uao inu nnip hay chi phi trong nem.
c6c tdi s?n 96 dinh hiru hinh cta cdng ry mg clugc rt6nh gi6 lai tai thoi di6m anhnghigp d6 c6 phin h6a. Nguy€n gia ve gi6 tri. hao'mdn ruy'r<6 o"q. aidu .t iot Ei6l4i dd tlugc c6c co quan c6 thAm quydn ph6 duyQt theo qui tlinh. Thoi gian kh s6nniy ld thoi gian sri dgng cdn l4i u6c tinh.
Tdi san cti einn hiiu hinh kh6u hao theo phuong p_h6p tluong th6ng,<le ffi den nguyen gi6 TSCD theothoi gian hiiu dtng u6c tinh phr) hqp v6i huong aln tpi Th6ng nr s6 4sl2ol3rrT-Bic igiLy 2s th6ng4nIm 2013 cfia B6 truong B0 Tei chfnh.
9.
10.
Bdn thrryit ninh ndy k nil ba ph6n hqp thanh vd phdi itrryc itoc cilng voi Btio ctio tdi chinh hqp nfuit 24
11.
r6ue c6ne w s6ne oA - ctcpDia chi: Tda nhd G I 0, 493 Nguyan Trdi, phudng Thanh Xudn Nam, qu6n Thanh Xutn, thinh pn6 ga Uoi, Viet Nam
eAo cAo rru cnhur uQp NHAICho ntrm tdi chinh k€t thric ngdy 3l th6ng 12 ndm2020Bin thuy6t minh B6o c6o tii chinh hgp nhdt (tiiip theo)
Tiri sin c6 ainn thue tii chfnh
Thu6 tii sin clugc phAn logi li thu6 tai chinh ntiu phAn l6n rui ro vd lgi ich gin fidn vdi quyAn s0 hilutii sin thuQc vA nguoi di thu6. Tii sin cO einl thu€ tai chinh dugc ttr6 nien theo nguy€n gi6 trir hao
mdn lfiy k6. Nguy6n gi6 tii san c6 dinh thu€ tdi chfnh ld gi6 th6p hon gita gi6 tri hqp ry cria tdi san
thud tpi thoi <1i6m khoi ttAu ctia hgrp ddng thu6 vd gi6 tri hiQn tai cria khoan thanh tor[n tidn ttru€ ttSi
thi6u. Tj' 19 chitit kn6u d6 tfnh gi6 tri hiQn t4i cria khoan thanh to6n tiAn thu6 t5i ttri6u cho viQc thu€ tais6n ld ldi su6t ngAm dinh trong hqp ddng thu6 tdi san ho{c l6i su6t ghi trong hgrp ddng. Trong truonghgrp kh6ng thti x6c dinh ttugc l6i su6t ngAm einn trong hgp ddng thu€ thi st dpng l6i su6t tidn vay t4ithoi tli€m khdi dAu viQc thu€ tdi san.
Tdi san c6 Ainn thu€ tii chinh tlugc kh6u hao theo phuong ph6p tluong thing dpa tr6n thdi gian hirudgng u6c tinh. Trong trudrng hqp kh6ng chic chin Ti5ng c6ng ty vd c6c c6ng ty con sE c6 quydn sdhfru tei sin khi h6t h+n hg,p ttdng thu6 thi tii sin c5 einn s€ dugc kh6u hao theo thoi gian ngin hongifra thdi gian thu€ vi thoi gian hfru dpng udc tinh.
n6t A6ng sin tliu tu
n6t d6ng sAn dAu tu h quy6n st dpng dAt, nha" mQt phAn c0a nhi ho{c co sd ha t6ng thuQc sd hfru cria
Tdng c6ng ty hay thu6 tai chinh tlugc stl dgng nhim mgc ttich thu lqi tir vigc cho thu6 hoflc chd tdng
gi6.Bit dQng san dAu tu cho thu€ dugc thi5 hipn theo nguyOn gi6 tnr hao mdn lfly kti. n6t egng san dAu
tu chd tdng gi6 dugc trinh bdy theo nguy6n gi6 tru suy gi6m gi6 tri. Nguy6n gi6 cria b6t egng san dAu tuli toan bQ c6c chi phi mi Tdng c6ng ty vi c6c c6ng ty con phdi b6 ra ho[c gi6 tri hqp ly cria c6c khoan
dua ra dii trao e6i ntrim c6 tlugc U6t eEng san dAu tu tinh diSn thoi di6m mua ho[c xdy dyng hoan thenh.
C6c chi phi li€n quan d6n U6t dEng sin dAu tu ph6t sinh sau ghi nhfn ban dAu tfuqc ghi nhan vdo chiphi, tnr khi chi phi ndy c6 khi ning ch8c chin ldm cho b6t <lQng san ttAu tu t4o ra lqi ich kinh tti trongtuong lai nhidu hon mric ho4t ttQng tlugc danh gi6 ban dAu thi ttuo. c ghi t[ng nguy6n gi6.
fhi b6t dQng sin tliu tu <lugc b6n, nguy6n gi6 vd kh6u hao lfiy kti clugc x6a s6 vd l6i, l5 ndo ph6t sinhdugc hgch tor{n vdo thu nh4p hay chi phi trong ndm.
ViQc chuy6n tu b6t dQng san chri sd htu sri dgng hoflc hang tdn kho thinh b6t dQng sin dAu tu chi khichri sd hiru chAm dtrt sri dpng tdi san tt6 vd b6t dAu cho b6n kh6c thu€ ho4t dQng hoec khi k6t thric giaitlqn xAy dgng. ViQc chuytin tu U6t ttQng s6n ttAu tu sang b6t dQng san chri sd hitu srl dsng hay hdngtdn kho chi khi cht sd hfu bet dAu sri dsng tii san ndy ho{c bit ttAu trii5n khai cho mgc tlich b6n. ViqcchuyiSn tu b6t dQng san dAu tu sang b6t dQng san chri sO hitu sri dpng hoflc hdng tdn kho khdng ldmthay t16i nguy€n gi|hay gi6 tri cdn lpi cria b6t dQng san t4i ngdy chuy6n tt6i.
n6t agng san dAu tu sri dpng dl5 cho thu6 clugc kh6u hao theo phusng ph6p tluong thing dga h€n thoigian htu dpng u6c tinh.
e6t eOng sin ddu tu n6m giii chd ting giit kh6ng dugc trich kh6u hao. Trudmg hqrp c6 blng chrmgchic chln cho th6y Utit aQng san dAu tu nim giii chd rdlng gi6bi gi6m gi6 so v1i giltri thi truong vnkhodn gi6m gi6 duo. c x6c tlinh mQt c6ch tling tin cfly thi b6t d6ng s6n dAu tu nim git chd tdng gi6<lugc ghi gi6m nguydn gi6 vd t6n th6t dugc ghi nhfn vdo gi6 vtin hang b6n.
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Ban th4it ninh ncy ld nd b,a phdn hqp thanh vd phai ihqc d\c cilng voi Btio cdo ni chinh hqp nfuit 25
TONG CONG TY SONG DA . CTCPDla chi: Tda nhi Gl0, 493 Nguy6n Trdi, phudrng Thanh Xuan Nam, qu$n Thanh Xudn, thdnh ptr6 Ha Nqi, ViQt NamsAo cAo rAr cHiNH Hqp NHArCho n6m tdi chinh k6t ttnic ngiy 3l th6ng 12 ndm2020Bin thuy6t minh Bdo c6o tAi chinh hgp nh6t (ti6p theo)
13. Tdri sin c6 oinn v6 hinh
Tii san c5 ainn vO hinh rtuqc thd hi€n theo nguy€n gi6 tru hao mdn lfiy ki5.
Nguy€n gi6 tdi san ci5 itinh v6 hinh bao g6m toin b0 c6c chi phi md TOng c6ng ty vi cic c6ng ty conphii bo ra d6 c6 elugc tii sin ct5 <tinh tinh ttiin thoi di6m dua tdi san tl6 vio trang th6i sin sang sridpng. Chi phi li6n quan d6n tii san c6 einn vO hinh ph6t sinh sau khi ghi nh4n ban dAu tluo. c ghi nhfnld chi phi san xu6g kinh doanh trong k! tru khi c6c chi phi ndy gin tidn voi mQt tai san c6 ainn vO
hinh cg th6 vd ldm t[ng lqi ich kinh t6 tir c6c tdi sAn niy.
Khi tai san c5 itinh vd hinh clugc b6n hay thanh lf, nguy6n gi6 vi gi6 tri hao mdn lfiy kii tluo. c x6a si5
vd l6i, l5 ph6t sinh do thanh lf itugc ghi nhfn vio thu nhpp hay chi phi trong nlm.
Tii sin c5 elnn v6 hinh cria Tr5ng c6ng ty vi c6c c6ng ty con bao gdm:
Quyin sft dwg itdt
QuyAn sri dpng d6t U toan bQ c6c chi phi thlrc tri T6ng c6ng ty vd c6c c6ng ty con dii chi ra c6 li6nquan t4rc ti6p toi dAt st dqng bao gdm: tidn chi ra itii c6 quydn srl dpng OAL ctri phi cho ddn bir, giiiph6ng m[t bing, san 6p mflt b6ng, lQ phi trudc b4... hoflc Quydn sri dpng e6t U tidn thu€ d6t COng tymg vd c6c Cdng ty con tri mQt lAn cho nhidu n[m vd <lugc c6p GiSy chung nhfn quydn sri dpng d6t.
Quydn sri dpng <t6t ndy tluqc kh6u hao theo thoi hen giao d6t hoflc thu6 e6t. fruong hqrp quyAn stdung dAt khdng x6c ellnh thdi hpn thi khOng tinh khdu hao.
Phdn mim mdy tinh
Gi6 mua cria phAn mdm m6y tinh md khdng phni h mQt b0 phfln ein ktit voi phdn cung c6 li€n quanthi tlugc v5n ho6. Nguydn gi6 cria phAn mdm m6y tinh ld toan b0 c6c chi phi md T6ng c6ng ty vd c6cc6ng ty con tl6 chi ra tinh tt6n thdi di6m ttua phin mdm vdo sri dpng.
C6c tdi sin cti d-inh vO hinh cta COng ty mg tlugc tl6nh gi6lai tai thdi tti6m x6c ttlnh gi6 tri doanhnghiQp di5 c6 phAn h6a. Nguy6n gi6 vd gi6 fi hao mdn lfiy k6 dugc di6u chinh theo ktit qui tl6nh gi6l4i cl6 ctuqc c6c co quan c6 thAm quy6n ph6 duyQt theo qui tlinh. Thoi gian khAu hao cta c6c tdi sinndy ld thdi gian st dpng cdn lpi u6c tinh.
Chi phi xiy dr;ng co bin dO dang
Chi phi xdy dpg co bin dd dang hi li6n quan tryc tii5p (bao gdm ci chi phi ldi vayc6 li€n quan phir hqp vdi chfnh s ng c6ng ty) dtin c6c tdi sin tlang trong qu6 trinhxdy dpg, m6y m6c thi6t b!<lang cho mpc dich sin xu6t, cho thu6 vd qu* ly.Ungnhu chi ph.i li6n quan d6n viQc sua chta tdi sin cii dinh tlang thpc hiQn. C6c tdi sin ndy <luqc ghi nhantheo gi6 g6c vd kh6ng dugc t(nh kh6u hao.
Hqrp nhdt kinh doanh vi lgi th6 thuorng m4i
ViQc hqP nh6t kinh doanh ttuqc k6 toan-theo phuong ph6p mua. Gi5 phi hqp nh6t kinh doanh baog6m: gi6 tri hqtp lf tpi ngiy di6n ra trao d6i c0a c6c tdi san dem trao d6i, c6c khoan nq phii tri t16 ph6tsinh ho[c dd thira nhfn vn c6c cdng cp v6n do T6ng c6ng ty ph6t hdnh A6 AOi 6y quydn ki6m so6t b€nb!mua vi c6c chi phi li€n quan t4rc tii5p dtin vipc hqp nh6t kinh doanh. Tdi san dd mua, nq phii tr6 c6th6 x6c tlinh tluqc vd nhtng kho@ ng tidm tang phei gr[nh chiu trong hqp nhAt kinh doanh ttugc ghinhfn theo gi6 tri hsp lf tpi ngiy nim gifr quydn ki6m so6t.
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Bdn thuyit minh nty Id nlt b0 pluin hqp thanh vd phoi ilugc rtgc cing v6i Bdo aio tdi chinh hqp nfuit 26
rdre c6nc w s6ne oA - crcpDia chi: Tda nhd Gl0, 493 Nguy6n Trdi, phudng Thanh Xudn Nam" qufrr Thanh Xudn, thenh ph6 Hd NOi, ViQt NameAo cAo rer cHhur HeP NHArCho ndm tAi chinh k6t thric ngdy 3l thSng12 nlm 2020
Bin thuy6t minh Bdo c6o tii chfnh hgp nhdt $6p theo)
O6i vcri giao dich hqp nh6t kinh doanh qua nhi6u giai tlop, gi6 phi hqp nh6t kinh doanh tlugc tinh ldtting cta gi6 phi khoan dAu tu tai ngdy d4t dugc quydn kitim so6t c6ng ty con cQng vu gi|phi khoandiu tu cria nhEng lAn trao A6i truOc tld dugc illnh gi6 l4i theo gi6 trihqp ly tai ngdy dpt tlugc quydnkirSm so6t c6ng ty con. Ch6nh lQch gifra gi6 il6nh gi6 lpi vit giir g5c khoan dAu tu ttugc ghi nh$n vdok6t qui ho4t ilQng kinh doanh ni5u tru6c ngiy tt4t ilugc quyAn ki6m so6t TtSng c6ng ty kh6ng c6 anhhuong tting k6 vdi c6ng ty con vi khoin iliu tu dugc trinh bdy theo phuong ph6p gi6 gtic. N6u tru6cngiy il4t <tugc quydn kitim so6t, Ti5ng c6ng ty c6 anh huong il6ng k€ vi khoin dAu tu duo. c trinh bdytheo phuong ph6p v5n cht sd htru thi phAn ch6nh lQch gita gi6 ttrinh gi6 lgi vit gi6 tri khoin dAu tutheo phuong phep v6n chri sd htiu clugc ghi nhfn vdo krit qui hopt ttQng kinh doanh vn phdn ch€nhlpch gita gi6 d khoin dAu tu theo phuong ph6p vdn cht sd hiru vd gi6 giic khoin dAu tu duqc ghinhan tr.uc ti6p vdo khodn mpc "Lgi nhufln sau thui5 chua ph0n ph6i" tr€n Bang cdn a5i ti5 toan hqpnh6t.
Phdn ch6nh lQch cao hcm cria gi5 phi hgp nh6t kinh doanh so vdi phAn sd hfiu cria T6ng c6ng ty tronggi6 fi hqp lf thuAn cria tdi sin, no phdi tri c6 th6 x6c tllnh duo. c vd c6c khoan ng tiAm tang de ghinhan tai ngdy tt4t dugc quy6n ki,3m so6t c6ng ty con dugc ghi nhan h lqi th6 thuong mai. N6u phdnsd hiru cria T6ng c6ng ty trong gi6 tri hqp lf thuAn cfia tai sin, ng phdi tri c6 thti x6c dinh tlugc vd ngtiAm tdng duo. c ghi nhfn t4i ngiy tt4t tlugc quydn kitim so6t c6ng ty con vugt qu| gi6 phi hqp nh6tkinh doanh thi phAn ch€nh lQch tluo. c ehi nhin vdo kiSt qui hogt ttQng kinh doanh.
Lqi thii thuong m4i <lugc phdn bO theo phuong ph6p ttuong thdng trong 10 nim. Khi c6 beng chungcho th6y lqi th6 thuong mei bit6n thAt lon hon s6 phdn U6 tni s6 phdn b6 trong n[m ld s5 t6n thdt ph6tsinh.
Lqi ich cria c6 ddng kh6ng ki6m so6t tai ngiy hqp nh6t kinh doanh ban dAu duo. c x6c dinh tr6n co sdf! lQ cna c6c c6 d6ng kh6ng ki6m so6t trong gi6 tri hqp $ cria tdi sin, ng ph6i hi vd ng tiArn tingttuqc ghi nhfln.
C6c khoin ng phii tri vi chi phi phii triC6c kho6n nq phdi tri vi chi phi phdi tr6 tlugc ghi nhfn cho s5 tidn ph6i tri trong tuong lai li6n quand6n hdng h6a vd dich vu dA nh4n tluo. c. Chi phi ph6i tri tlugc ghi nhan dya h6n c6c u6c tinh hqp ry vA
s6 tiCn phii tri.
ViQc phAn lo4i c6c khoin phii trd ld ph6i tr6 nguoi b6n, chi phi phii tri vd phii tri kh6c dugc thgchi6n theo nguydn tic sau:
o Phdi tri nguoi b6n phan rlnh c6c khoin phii tri mang tinh ch6t thuong m4i ph6t sinh tu giao dichmua hdng h6a, dlch vp, tii sin vd nguoi b6n ld tlon vi tlQc lfp voi C6ng ty mg vd cic C6ng tycon, bao gdm ci c6c khodn phii tr6 khi nhflp khAu th6ng qua ngudi nhpn ty th6c.
o Chi phi phdi hi phan 6nh c6c khoan phii tr6 cho hdng h6a, dich vp cl6 nh{n ttugc tu ngudi b6nho{c tld cung c6p cho nguoi mua nhrmg chua chi tri do chua c6 h6a tlon ho4c chua tli h6 sq tailigu kti to6n vi c6c khoin phii tri cho ngudi lao dQng vA ti6n luong nghi ph6p, c6c khoin chi phisin xu6t, kinh doanh phii trfch tru6c.
o Phdi hi kh6c phan rinh c6c khoin phii tri kh6ng c6 tinh thuong m4i, kh6ng li6n quan dt5n giaodich muq biin, cung c6p hang h6a dich vu.
Drp phdng phii trf,
C6c khoin dy phdng tluo.c ghi nhfn khi T6ng c6ng ty vd c6c c6ng ty con c6 nghia vg nq hign t4i(nghia vu ph6p lf ho[c nghia vp li6n t16i) do ktit qui tu mQt sy kiQn ctd xity 14 vi€c thanh tor[n nghia4r ng niy c6 th6 sE d5n tttin sy giim sft vd nhtng lqi ich kinh t6 vi gi6 tricta nghia vp nq d6 c6 th6duo. c u6c tfnh mQt c6ch eling tin cfy.
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Bdn thuy€t ninh nay Id nQt bQ plujn hqp thinh vd phdi ctuqc ilgc citngvoi Brio cdo tdi chinh hqp nfuit 27
rdnc c6ne rv s6nc oA - crcpDia chi: Tda nhd Gl0, 493 Nguy6n Trdi, phudng Thanh Xudn Nam, qufn Thanh Xudn, thdnh pn6 Ua NOi, Viet NameAo cAo rru cuhur uep NsArCho ndm tdi chinh ti5t ttlic ngdy 3l th6ng 12 ndm2020Ba1-tlrryefqinh 86o c6o tAi chinh hgp nhdt @tip ttreo)
18.
Niiu anh huong cria thoi gian ld rgng y6u, dp phdng sd dugc x6c ttinh bing c6ch chi6t Kr6u sd tidnphdi b6 ra trong tuong lai t16 thanh to6n nghia w ng voi ty lQ chi6t ttr6u truOc thu6 vd phan rinhnhtng d6nh gi6 tr6n thi truong hipn tpi vd gi6 hithoi gian cria tidn vd nhsng rui ro cp th6 cria khoannq d6. Khoin ting l6n cta sd dg phdng do thli gian hdi qua dugc ghi nhan ld chi phf tdi chinh.
Trdi phiSu thuong
Tr6i phitiu thuong ld tr6i phi6u kh6ng c6 quy€n chuy6n d6i thnnh c6 phi6u.Gi6 tri ghi s6 cria tr6i phi6u thuong tlugc phin 6nh theo mQnh t4i ngdy ph6t hanh.
phir hqp v6i k! han tr6i phii5u theo phuong phipTaicria
e5c
ph6t hinh tr6i phi6u.chuy6n aoi duqc phen ua ua"!",flrlfri;[t il;ilttH 3 31T#;lj:llphi tai chinh ho{c vtin h6a phtr hgp v6i viQc ghi nhan Ei vay phai tre cria tnii ptti6u.
-
V6n chri sO hiiu
Vdn g6p cfia chfi sO hftuv5n g6p cria chri sd htu tluqc ghi nhfln theo sti vtin thgc tri tld g6p cria c6c c6 d6ng.
Thrtng drvdn c6 phdn
Thing du viin c6 phen duqc ghi nhfn theo s5 ch6nh lQch gita gi6 ph6t hdnh vi mQnh gi6 c6 phiiSu ktriph6t hanh c6phiiSu qu! i€cph6t hinh
V6n khdc cfia chfi sO hicu
V6n kh6c duo. c hinh thdnh do b6 sung tu ktit qud ho4t dQng kinh doanh, tllnh gi6 l4i tai s6n vd gi6 tricdn l4i gita gi6 tr! hqrp l;i cria c6c tdi sin dugc t[ng, bi6u, tei trq sau khi trir c6c khoan thu6 phni nQp(ni5u c6) li6n quan d6n c6c tdi san ndy.
C6 phi6u quf
Khi mua lai c6 phii5u do T6nq c6ng ty ph6t hanh, khoin tiAn tri bao gdm cir cdcchi phi li6n quan d6ngiao dich tlugc ghi nh0n ld cO phi6u qu! vd tlugc phdn 6nh ld mQt khoan giim tru to"g non chri sdhtu. Khi tfiiphflt hdnh, ch6nh lQgh gita gi|tii ph6t hdnh vd gi6 siS s6ch cria c6 phi6u qu! ttuo.c ghivdo khoin mpc "Thfng du vt5n c6 phin".
ChAnh Qch itdnh gid lgi tdi sdn
Ld c6c khoan ch6nh lpch tl6nh giillsi tai s6n tai thdi di6m x6c tlinh gi6 tri doanh nghiQp dC c6 phanh6a C6ng ty mp - T6ng c6ng ry S6ng Dd - CTCP.
Nguin vdn itdu tu xhy dqcng co bdn
6 vd tinh hinh tdng, gidm ngudn v5n dAu tu x6ydpg co bin cria T6ng cdng ty rlugc hinh thanh
tu xdy dlmg co b6n cria Tting c6ng ty <iuo. c dirngsd sin xu6t, kinh doanh vd mua i6m tai san c5
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Bdn thuyit ninh nay k nQt bQ pluln hqp thanh vd phai aqc itgc cing v6i Bdo aio rdi chinh hqp nfuit 28
rdne c6nc w sOne sA - crcpDia chi:Tda nhi Gl0, 493 Nguy6n Tr6i, phudng Thanh Xudn Nam, qufn Thanh Xudn, thanh phd Ha NOi, Viet NamBAo cAo rAr cHiNHuepNsArCho n6m tdi chinh ktit ttuic ngdy 3l thing12ndm2020Bin thuy6t minh B6o c6o tii chinh hqp nh6t (tii5p ttreo)
20. PhAn ph5ilgi nhufn
Lgi nhufn sau nghiQp tlugc ph6n ph5i cho chti sd hiru sau khi de trich lfp c6cqu! theo Didu va cac c6ng ty con cflng nhu cdc quy tllnh cria phdp luat vd <tatluo. c c6p c6 th
ViQc phdn ptr5.i tqi nhuin cho chri sd_htu clugc cdn nhic diSn c6c khodn mpc phi tiAn tQ nim trong lginhu$n sau thui5 chua ph6n pntii c6 thC enh hudng rttin lu6ng tiAn vd kha nang chi tre lqi nhuan nhu l6ido d6nh gi|lqi tdi sin mang tli g6p vtin, ldi do el6nh gi6lai c6c khoin mpc tidn tp, cdc c6ng cp taichinh vd c6c khoin mpc phi tidn t9 khic.
Loi nhudn rluo. c ghi nhin ld nq phii trd khi rluo. c c5p c6 thAm quydn ph6 duypt.
21. Ghi nhgn doanh thu vir thu nhgp
Doanh thu bdn hdng hod, thdnh phdm
Doanh thu brin hdng h6a, thdnh phAm duqc ghi nhfn khi tt6ng thoi th6a m6n c6c didu kiQn sau:
' Ti5nB c6ng ty vd c6c 96ng ty con dd chuyGn giao phAn lon rti ro vi lgi ich g6n fidn v6i quydn sdhtu hdng h6a, sin phAm cho ngudi mua.
' Ti5ng cdng ty vd c6c c6ng ty con khdng cdn n6m giE quyAn qudn lf hang h6a sin phim nhungudi so hftu hdng h6a, sin phAm hoflc quyAn kii5m so6t hang h6a, s6n phAm.
o Doanh thu tlugc x6c din n. Khi hqrp d6ng quy dlnh ngudi mua dugc quyAn trdlai hang h6a, sin pharn tli6u kiQn cp th6, doanh thu chi rluqc ghi nhfn khinhfrng didu kiQn cu thiS tai vd nguoi mua khOng tlugc quydn tre iai hing h6a"sin phAm (trir truong hgrp kh6ch hdng c6 quyen tral4i hdng h6a, r* ptr"- Oo"i hinh thr?c iai faia6 6y hdng h6a, dich vu ktr6c).
' T6ng c6ng ty vi cdc cdng ty con d5 ho{c s€ thu dugc lqi fch kinh ti5 tt giao dich b6n hdng.
o X6c clinh ttuo. c chi phi li6n quan d6n giao dich b6n hing.
Doanh thu cung cdp dlch vqt
Doanh thu cung c6p dich vs duo. c ghi nhfln khi ddng thdi th6a m6n c6c didu kipn sau:
o Doanh thu duo. c x6c ttinh tuong ttOi chic chin. Khi hgp ddng quy rtinh nguoi mua du-o. c quydn trilei dich vg tl6 mua theo nhimg <li€u kiQn cu th6, doanh thu chi <luo. c ghi nnan rc,i nhtng ii6u ngnc} thi5 el6 kh6ng cdn tdn tgi vd nguoi mua kh6ng duo. c quydn tra hi dlJh 4r da cung c6p."
' Ti5ng c6ng ty vd c6c c6ng ty con tld hoflc s€ thu tlugc loi (ch kinh tai tu giao dich cung c6p dich vgd6.
o Xric ttlnh rtuo. c phin cdng viQc d6 hodn thanh vdo thdi diiSm b6o c6o.
o XLc <linh tluo. c chi phi ph6t sinh cho giao dich vd chi phi ei5 noan thdnh giao dich cung c6p dlchvg tl6.
Trudng lsP 0ich vp <lugc thgc hipn trong nhidu kj' thi doanh thu ilugc ghi nhpn ftong nlm dugc cincri vdo ktit qud phAn c6ng vi€c tr6 hoan thanh vdo ngdy t<tit ttruc ty t6ioali.
Doanh thu bdn bfu itQng sdn
Doanh thu br{n b51.A9ns s6n mi.T6ng c6ng ty vd c6c c6ng ty con 116 ld chri ttAu tu duo. c ghi nhan khith6a m6n <t6ng thoi titchc6cdi6u ki€n sau:
Bdn thuytit minh nay Id nQt bQ pfujn hgp thdnh vd phdi fuqc dqc cilng v6i Bdo aio tdi chinh hqp nfuit 29
TONG CONG TY SONG DA. CTCPDia chi: Tda nhd GlO, 493 NgoyEn Tr6i, phudng Thanh Xudn Nam, quan Thanh {rrin, thdnh pnO Ha NOi, Viet Nam
eAo cAo rAr cHiNH HeP NHArCho nlm tdi chlnh t6t tnUc ngiy 3l thdng 12 nlm 2020Bin thuy6t minh B6o c6o tii chfnh hgp ntrdt (titip theo)
. BAt clQng sdn ttd hoan thanh toan bO vi ban giao cho nguoi mua, T6ng c6ng ty vd c6c cdng ty concld chuy6n giao rui ro vd lgi fch gin [An vdi quydn sd hitu Uiit d6ng san cho ngudi mua.
. T6nB c6ng ty vd c6c c6ng ty con kh6ng cdn nfm git quyAn quan lf b6t aQng san nhu nguoi sdhiru b6t itQng san hoflc quyAn ki6m soit b6t <tQng san.
o Doanh thu ilugc x6c tfnh tuong atii ctric chin.
. Ti5ng c6ng ty vd c6c c6ng ty con dd thu dugc hoflc sE thu tlugc lqi fch kinh t6 tir giao dich b6n b6ttlQng san.
o X6c ttinh duqc chi phi li6n quan d6n giao dich b6n bAt ttQng san.
Trudm nQi.th6t cta b6t tlQng san vd T6ng c6ng ry vd c6c c6ngty con a b6t e6ng sin theo tfting thi6t k6, miu ma y6u ciu criakh6ch th6t U6t eEng san ri6ng thi doanh thu dugc ghi nhan khihoan thanh, ban giao phdn xAy th6 cho kh6ch hang.
Doanh thu bdn Mt apng sdn philn tO bdn ninDoanh thu b6n U6t e6ng san phen 16 b6n nAn tltii voi hgp ddng kh6ng hriy ngang ttuqc ghi nhfln khith6a mdn tl6ng thoi tilt cA c6c didu kiQn sau:
o D6 chuy€n giao rui ro vd lqi fch g6n fidn voi quydn srr dpng <t6t cho ngudi mua.
o Doanh thu tlugc x6c rtlnh tuong <t6i chic ch6n.
o X6c tlinh tlugc chi phi li6n quan tti5n giao dich br{n n€n d6t.
' Tr5ng c6ng ty vd c6c c6ng ty con d[ thu iluo. c ho{c chfc ch6n s€ thu clugc lqi fch kinh t6 ttr giaodich brin ndn d6l
Doanh thu cho thu€ tdi sdn hogt itQng
Doanh thu cho thu6 tii san ho4t dQng tlugc ghi $fn theo phuong ph6p rluong thing trong sutit thdigian cho thu6. Ti6n cho thu6 nhfn trudc cria ntricu tcy tluqc phdn b6 uao Ooaot tnu ftu: hqrp v6i thoigian cho thu6.
Trudmg ttqp mg gian cho thud chi6m t€ng}Yothoi gian y dung htiu ich cria tii san, doanh thu tluqc ghinhfn mQt En a5l vcri todn bQ sO tidn cho thu6 nrran trJdc ntiu thoJman dd;g thdi ;;iiau tipn *u,
o B6n <li thue kh6ng :q.q"y9". hyv. gsqe .htp aole thu6 vd C6ng ty ms vd cdc C6ng ty con it6
. *un' c6 nghia vp ph6i "u;i;"*n oa-*ran
T;;:; ;[*xx*3"i"1H'*H;thdi b6n rti thu6 ph6i thanh torin toan b0 ,5 tid"idathdi u€ tii sin.
' Ti: nhu todn bQ rrii ro vd lgi fch gin hdn vdi quydn sd hfru tdi san thu€ tld chuytin giao cho b6ntli thu6.
o Gi6 v6n cria hogt clQng cho thu6 duo. c u6c tinh tuong doi aay dri.
Tiin tiiiTiAn lei tlu-o. c ghi nh{n tr6n co sd thcri gian vd l6i su6t thyc til ftng ky.
Bdn thuytlt ninh nay ld nQt b9 ptujn hqp thdnh vd phdi dtqc itoc clngvoi &io ctio tdi chhrr hqp nfuit 30
rdne c6ne w s6re oA - crcpDia chi: Tda nhd Gl0, 493 Nguy6n Tr6i, phudmg Thanh Xuin Nam, quAn Thanh Xufui, thanh ptr6 Ha N6i, Viet Nam
eAo cAo rar cnius nqp lu$rCho n5m tii chinh t6t thric ngiy 3l thi'rg 12 nlm 2020Bin thuy6t minh B6o c6o tii chlnh hgp nndt (ti6p theo)
Cd fibc vd lgi nhuQn ttuqc chia
C6 trtc vi lqi nhu{n dugc chia ttuqc ghi nhfn khi Ti5ng cOng ty vi c6c c6ng ty con tl6 tlugc quyAnnhfln c6 tfc ho{c lqi nhuAn tt viQc g6p v5n. C6 tfc tlugc nhgn beng cO phitiu chi dugc theo doi sd
luqng c.5 phitiu tlng th6m, kh6ng ghi nhgn gi6 fi c6 phi6u nhfln tlugc.
Hgp ddng rty dgng
Hqp ddng xdy dlmg li mQt hqp ddng dugc th6a thu{n tlii xdy dpg mQt tii san hoflc t6 hqrp c6c tai sanc6 li6n quan chflt ch6 hay php thuQc 6n nhau vA m[t ttridt t6, cdng nghQ, chfc ning hoflc mpc dfch sridpng co bdn cria chring.
fhi kiit qui thyc hiQn hqp d6ng duqc u6c tinh mQt c6ch dring tin c4y:
. Otii voi c6c hqp itdng xdy dgng quy ttlnh nhd thAu dugc thanh torin theo ti6n ttO k6 hoach: doanhthu vd chi phf li6n quan d6n hgp ddng duo. c ghi nhan tusng rmg vdi phdn cOng vigc ttd hoanthanh do T6ng c6ng ty vi c6c c6ng ty con dd tg x6c ttinh vio ngny k6t thric nim tii chinh.
. Oiii voi c6c hq'p ddng x6y durg quy dinh nhn thAu duqc thanh to6n theo dA ti kh6i luqng thgc hiQn:doanh thu vi chi phi li6n quan d6n hqrp ddng dugc ghi nhfn tusng ung voi phAn c6ng viQc rtihoan thanh dugc khich hang x6c nhfln vi rluqc phin r{nh tr€n h6a dsn th l$p.
C6c khoan tiing, giim kiOi luqng xdy l{p, c6c khoin thu b6i thudng vd c6c khoan thu kh6c chi dugcghi nhfln doanh thu khi tl6 dugc th6ng nh6t v6i kh6ch hing.
Khi ktit qui thyc hiQn hgp tf6ng xdy dlmg kh6ng thrS udc tinh dugc mQt c6ch rting tin cgy:
o Doanh thu chi <luqc ghi nh$n tuong duong vdi chi phi cria hgp ttOng tld ph6t sinh mi viQc hoan trild tuong e5i chic ctran.
o Chi phi cria hgp ddng chi dugc ghi nhfn vio chi phf kni d6 ph6t sinh.
Ch6nh lQch gifra tOng doanh thu.lfly k6 cria hqrp d6ng xdy dpng de ehi nhgn vi khoan tidn lfly k6 ghitr6n h6a don thanh tor{n theo ti6n dQ ki5 ho4ch cta hgrp dOng tlugc-ghi nhAn h khoan pnai ttru hoacphii trn theo ti6n ttQ kti hoach cia c6c hgp ddng x6y dgng.
C6c khoin giim trir doanh thu
Ln hang b6n bi tri lai ph6t sinh ctng k! ti6u thu hang h6a duqc di6u chinh giim doanh thu cria lcj,ph6t sinh.
Truong hqp hang ho6 itd ti6u thu tu c6c nim tru6c, tltin nim nay moi ph6t sinh ginm gi6 hang brin thiduqc ghi giim doanh thu theo nguydn tic:
' N6u khoan tri lpi phdt sinh tru6c thoi di6m ph6t hdnh 86o c6o tii chinh hgrp nh6t ghi giem doanhthu tr6n B6o c6o tai chinh hqrp nh6t cria n[m nay.
' Ntiu khoan trd lai ph6t sinh sau thoi <fi6m ph6t hanh 86o c6o tai chfnh hqp ntr6t gtri giim doanhthu tr€n B6o c6o tai chfnh hgp nh6t cta ndm sau.
Chi phi ili vay
Chi phi di vay bao g6m hi tiAn vay vd c6c chi phi kh6c ph6t sinh lien quan ruc ti6p d6n c6c khoan vay.
9,hi olj di.*y d"^q phi nhfn vio chi phi khi ph6t sinh. Truong hqp chi phi di vay li6n quan rsc ti6pdli.tjt el* Y{ a*g ho{c san xuit ai san dd dang c&r cO mQt thoi gi* A,i dai (r€rl.t2 thang) tt6c6 th€ dua vio st dung theo mgc ttich ttinh trudc ho{c bdn thi chi phi ttivay rdy d"q tinh vio Steoicua tai san d6. o6i vsi-kho invayriOng phsc vu vi€c x6y dung air"e" ;6 iiirr, t'aiJO'"t san tldu tu, l6ivay dugc v6n h6a kti ci khi thoi gian *av Otmg duor l2thang. b,i" khoan thu nh4p pftitii"ft t" rie" Aa"tu t?m thoi c6c khoan vay tlugc ghi glirn nguy€n gi|tilisan c6 li6n quan.
31Bdn thuyit nnh nay k nat b0 phdn hqp thanl vd phdi rluqc ilgc cing v6i Bdo qio tdi chadt nqp nluit
rdne c6ne w s6ne oi - crcPDia chi: Tda nhi Cf O, +gj Nguy6n Trdi, phulng Thanh Xuen Nam, qu4n Thanh Xudn, thanh ph6 He NOi, Viet Nam
sAo cAo ret cnius HQP NHArCho ndm tdi chinh ki5t thric ngdy 3l th6ng 12 ndm2020
Bin thuy6t minh B6o c6o tAi chinh hgp nh6t (ti6p ttreo)
srl dpng cho mgc tlich dAu tu xdy dpg hoflc san xuAt
x6c dinh theo rj' le v5n h6a d5i v6i chi phi lfiy kli binh
dpg co ban hoec san xu6t tii san d6. Ty lQ v5n h6a
n cria c6c khoan vay chua tra trong nim, ngopi fi:ir c6c
khodn vay ri€ng biQt phuc vp cho mpc tlich hinh thanh mo|t tdi sin cg th€.
Cic khoin chi phi
Chi phi ld nh6ng khoin ldm gi6m lgi ich kinh t6 dugc ghi nhfln tai thoi <ti6m giao dlch ph6t sinh ho[c
khi c6 khi ning tuong O5i c-tric chin s€ ph6t sinh trong tuong lai kh6ng phdn biQt dd chi tiAn hay
chua.
C6c khodn chi phi vd khoan doanh thu do n6 t4o ra phii ttuqc ghi nh$n d6ng thdi theo nguydn t6c phtr
hqp. Trong truong hqp nguy€n tic phir hgrp xung t10t vdi nguyQn tic thfn trgng, chi phi dugc ghi nhfn
cin cf vao Uan ch6t vd quy tlinh cria c6c chuAn mUc ki5 to6n d6 d6m bio phin 6nh giao dich mQt c6ch
trung thgc, hqp ly.
Thu6 thu nh$p doanh nghiQp
Chi phi thu6 thu nhfp doanh nghisp bao gdm thuti thu nhflp hipn hdnh vd thu6 thu nh4p hodn l4i.
Thud thu nhfip hiQn hdnh
Thuii thu nhflp hi€n hdnh ld khoan thu6 dugc tinh dUa tr€n thu nhfp tinh thui5. Thu nhfp tinh thu6
chdnh lQch so vdi lqi nhu|n k6 torAn h do diAu chinh c6c khoan ch€nh lpch tam thdi giEa thui5 vi kti
to6n, c6c chi phi kh6ng tlugc tru cfing nhu diAu chinh c6c khoan thu nhfp kh6ng phii chiu thu6 vd c6c
khoin l5 duo. c chuy6n.
Thud thu nhQp hodn lgi
Thuii thu nh4p ho6n lei ld khoan thuiS thu nhSp doanh nghi€p s€ phii nQp hoflc sE tlugc hoan lai do
ch€nh lQch tam thoi giEa gi6 tri ghi sO cria tdi sin vd ng phii tri cho mpc dich lpp B6o c6o tdi chfnh
vi co sd tinh thuiS thu nh{p. Thui5 thu nhfp ho6n lai ph6i trd dugc ghi nhpn cho tft citcfuc khoan ch6nh
lQch t4m thdi chiu ttruti. tai sin thu6 thu nhfp hoin lai chi tlugc ghi nh$n khi chic chin trong tuonglai sE c6 lgi nhu6n tinh thuiS d6 st dpng nhirng ch6nh lQch t4m thoi tlugc kh6u trir ndy.
Gi6 tri ghi s6 cira tdi san thuti thu nhfp doanh nghiep hodn lai dugc xem x6t l4i vdo ngiy ki5t nam tdichinh vi sC tlugc ghi ginm d6n mr?c tl6m b6o chic chin c6 ttt lqi nhufn tinh thu6 cho ph6p lgi ich ctamQt phAn ho{c toin bQ tai s6n thu6 thu nhflp hodn lai tlugc sft dqng. C6c tdi sin thuiS thu nhip doanhnghiQp hodn l4i chua duo. c ghi nhfn trudc cl6y duo. c xem xdt lai vdo ngdy ktit ttuic n[m tdi chinh vdtluo. c ghi nh4n khi chic chiin c6 ttri lqi nhupn tinh thu6 dC c6 th6 st dgng c6c tai san thuai thu nhflphodn l4i chua ghi nhfn ndy.
Tdi s6n thu6 thu nhfp hodn l4i vd thuii thu nhfp hodn lpi phii hi dugc x6c tlinh theo thuii suAt dU tinhs€ 6p dpng cho ndm tii san tluo. c thu h6i hay nq phii hd itu-o. c thanh to6n dga tr6n c6c mrtc thuti su6tc6 hieu lgc tpi ngdy ktit thric nim tdi chinh. thuii thu nhgp hodn lai clugc ghi nhan vio 86o c6o ki5tqui ho4t ilQng kinh doanh vd chi ghi tr.uc ti6p vio vtSn chri sd htu khi khoan ttru6 eO li6n quan d6nc6c khoin mpc clugc ghi thdng vdo vtin chri sd htu.
Tdi san thu6 thu nhflp hodn lai vi ng thuti thu nhip hodn lai phii tri rtuo. c bt tru khi:
. T0ng c6ng ty vd c6c c6ng ty con c6 quydn hgp ph6p duo. c bir tru gita tai san thuli thu nhfp hipnhanh voi thu6 thu nh{p hiQn hdnh phdi nQp; vd
o C6c tai sin thuiS thu nhdp hodn lai vd thu6 thu nhfp ho6n lpi phdi tri ndy li€n quan dtin thui5 thunh$p doanh nghi€p duo. c quin $ boi ctng mQt co quan thuii:
- D6i v6i cirng mQt iton vichiu thu6; ho{c
/
j,\
Ban thuydt ntnh nAy h n,At b0 phdn hW knnh vd phdi dugc d7c cilng voi Bdo cdo tii chinh hqp nfuit 32
r6nc c6ne w s6ne oA - crcpEia chl: Tda nhd Glo, 493 Nguyan Tr6i, phudng Thanh Xudn Nam, qufn Thanh Xudn, thinh pn6 fta Noi, Viet Nam
eAo cAo rAt cshur HqP NHArCho ndm tdi chinh k6t ttnic ngdy 3l th6ng 12 ndm 2020
Bin thuy6t minh B6o c6o tAi chfnh hqp nh6t (tii5p ttreo)
- T6ng c6ng ty vd c6c c6ng ty con dg dinh thanh to6n thu6 thu nhip hiQn hanh phni ffi vd tai
sin thu6 thunhfp hign hdnh trdn co sd thudn hoflc thu h6i tdi san ttdng thdi voi vi-6c thanh
to6n ng phdi fri irong tirng ky tuot g lai khi c6c khodn trgng ytiu cria thuti thu nhfp ho6n laiphii tra hoflc tai sin thu6 thu nh4p hodn lai dugc thanh to6n hof,c thu hdi.
27. BGn li€n quan
C6c b€n ilugc coi ld li6n quan n6u mQt b€n c6 khi ning ki6m so6t hofc c6 anh huong ttang k6 e6i vOi
b€n kia trong vipc ra quy6t dinh c6c chinh s6ch tai chinh vd ho4t ttQng. C6c b6n cfing dugc xem ld b6n
li€n quan ntiu cirng chiu sg kil5m so6t chung hay chiu anh hucrng <lang k6 chung.
Trong viQc xem xdt m5i quan hQ cria c6c b6n li6n quan, bdn ch6t cria m5i quan h€ dugc chri trgngnhiAu hon hinh thfc ph6p $.
rTTONc TIN B6 SI]NG cHO cAc KIIoAN MUC TRiNH BAY TRONG BANG CAIV O6Trc roAxuQr xnArTidn vi cric khoin tuung tluong ti6n
55 cu6i nlm 56 itiu nIm
v.
1.
Ti6n m4t-.1r len gul ngan nang
Ti6n ctang chuyi5n
C6c khodn tuons duonec6 ki,hqn fuoi I thdngJ
c0ng
r5.364.r53.777
320.0s2.6t7.3281.169.631.900
ti6n (cdc khoan tiiin gtri 8.765.316.631
380.351.719.636
25.072.074.29s
264.671.t24.821_
177.204.613.732
466.947.812.848
2a.
C6c khoin ttAu tu tii chinh
C6c khoan dAu tu tdi chinh ctia Ti5ng cOng ty vd c6c c6ng ty con bao gdm chimg khorin kinh doanh,dAu tu n6m gifr dl5n ngdy tl6o h4n, dAu tu vdo c6ng ty li6n doanh, li6n k6t vd dAufi g6p vi5n vdo tlonvi kh6c. Th6ng tin vA c6c khoan dAu tu tdi chinh cria Tr5ng c6ng ty vd c6c c6ng ty con nhu sau:
Chftng khodn kinh doanh
S5 cudi nimGi6 g5c Dr; phdng
c6ngty c6 phAn Gi6y sdi Gdn (') 1.600.500.000 (1.064.024.1t0)
C6ng ty C6 phAn Buu chfnhVi6n th6ng Sdi Gdn
(')
Cdng ty CO phin Tflp ttoanThtY san 14i1t1t P66 (') (i)
C6ng ty C6 phAn C6ng nghiQpThuong m4i Sdng DiC6ng ty C6 phAn Xi mingSdng DdCQoe ty CO phdn XAy lip vdDdu tu S6ng Dd
COng ty C6 phAn SDP
Cdng ty CO phan DAu tu Tdng hqrp
S6ng Dd
C6ng ty CO phan Sdng DdCao Cuong
c0ng
1.600.s00.000 (877.943.083)
1,.577.04t.250
- 18.204.120.000
S5 iliu nImGi6 g6c Dg phdng
1.577.041.250
18.204.120.000
300.000
400.000
815.000.000
1.323.404.364
1.974.000
(683.200)
(1.r48.r42.s64)
3.000.000.000 (1.s1 1.700.000)
2r.38r.66r.2s0 (r.064.024.110) 26822.7s9.6r4 (3.s38.465.847)
Bdn tlny.it minh nay k mQt bQ phfn hqp thanh vd pluii ihrgc tlgc cilng vdi Bdo ctio tdi chinh hqp nhdt
rdne c6rc w s6ne oA - crcpDia chi: Tda nhd G10, 493 Nguy6n Trii, phudng Thanh Xudn Nam, qufln Thanh Xudn, thenh ph6 Hd NOi, Vi€t Nam
sAo cAo rAr cHiNH HQP NHArCho ndm tii chinh ki5t thric ngdy 3l ilAng 12 ndm2020Bin thuy6t minh B6o c6o tli chfnh hgp nh6t (ti6p theo)
(') Day li c6c chimg khor[n ttugc nh4n khi rut v6n kh6i Qu! DAu tu ViCt Nam (Qu! MF), tlu-o. c ghi
nhfn theo Bi€n bin hoin tri tdi sdn ngdy 13 th6ng 5 nIm 2016 gita C6ng ty Li6n doanh quin I ddu
tu BIDV VIETNAM PARTNERS vd T6ng C6ng ty Sdng Dd.
(i) ci6 tri ghi s,5 cria C6 phi6u Cdng ty CO phAn Tfp tlodn Thriy san Minh Phf tld tlugc thti chdp it6
itim b6o cho Tr6i phi6u S6ng Dd vd khoin vay t4i c6c NgAn hdng ld 18.204.120.000 VND.Tinh hinh bi6n dQng dp phdng gi6m gi5 chimg kho6n kinh doanh nhu sau:
36 ddu n[mTrich lap dg phdng b6 sung
Gidm do tho6i v6n c6ng ty con
S5 cu5i nim
2b. Diu ttr nim gifr il6n ngdy ttdo hgn
ura goc Gi6 tri shi s6 ura gocs6 cu5i nim
Nim nay
3.538.468.847
186.081.027(2.660.s2s.764')
1.064.024.110
Nim trufc2.610.510.864
1.091.307.983
( 163.3 s0.000)
3.538.468.847
55 itiu nImGi6 tri ehi so
Ngdn hgn-.ir len gul co Ky nan
Ddi hgn-.xr len gul co Ky nan
r ral pnleu
c0og
147.695.775.892 r47.695.775.892r47.695.77s.892 r47.695.77s.892
1.000.000.000 1.000.000.000
1.000.000.000 1.000.000.000
229.443.259.598229.443.2s9.s98
360.000.000
360.000.000
229.443.259.598229.443.259.598
360.000.000
360.000.000
148.695.775.892 148.695.775.892 229.803.2s9.598 229.803.259.s98
2c. Diu tv vdo cilng ty fiAn doanh, fiAn kdt
C6ng ty C6 phAn BOT QuSc lQ 2
C6ng ty Cd phAn DAu tu X6y dlrng vi Ph6t trii5nEO thi S6ng DdC6ng ty TNHH Tu v6n Xdy dpg S6ng Dd - UcrinC6ng ty C6 phAn DAu tu Ph6t triiSn E6 thi vdKhu c6ng nghigp Sdng DdC6ng ty CO phAn Ph6t tri6n nhd Kh6nh Hda
C6ng ty C6 phAn DiQn ViQt Ldo
C6ng ty C6 phAn Cao su Phri RiAng Kratie
Cdng ty C0 phAn Sdng Dd 10.9
C6ng ty CO phin S6ng Dd 12 - Nguy€n LQc
C6ng ty C6 phAn NIng lugng Someco Ic0ng
Sd cu6i nlm S5 dAu nimrr9.649.094.693
134.810.t74.747
3.566.181.415
801.809.s22.582
21.409.469.966
t.720.680.090.272
4.000.000.000
11.272.885.7t9
s.s73526.46s
37.391.179.907
2.403.122.974.806 2.860.162.125.765
40.230.000.000
r34.848.445.697
3.768.397.463
838.93 r.309.267
19.943926.69r
r.349.992.336.514
4.000.000.000
rt.408.559.174
Bdn thuylt minh nay ld mQt bQ phQn hqp thdnh vd phdi cfugc clgc citng tdi Bdo cdo tdi chinh hgp ntuit 34
r6re c6rc w s6ruc oA - crcpDia chi: Tda nhd Gl0, 493 Nguy6n Trdi, phudrng Thanh Xudn Nam, qufn Thanh Xuan, thADh ptrii Ha N6i, Vi€t NamsAo cAo rAr cshur HoP NHArCho ndm tdi chinh k6t th0c ngdy 3l th6ng 12 ndm2020BAn thuy6t minh Bdo c6o tii chfnh hgp ntrdt (ti6p theo)
C6c khoan do C6ng ty me dAu tu trgc tii5p vdo C6ng ty li€n kiSt dugc tti6u chinh d6 ghi nhan theophuong ph6p viin cht nhu sau:
loie9r^cj phAn Bor ,r*rr*r.r*Qudc L0 2C6ng ty C6 phAn DAu tu
TGn c6ng ty
Xdy dpng vd Ph6t tri6nDO thi S6ng DiCdng ty TNHH Tu V6nXdy dpg Sdng Dd -
Cgng ty C6 phan Co khiLLp miy S6ng Dic0ng
v5n g6p tl6n ngiy ch€nh lQch x6c
srlr2lzo2o tlin! si6 t4 copnreu muong
84.000.000.000
3.504.398.126
23.838.175.200
- (87.98s.909.014)
50.848.445.697
263.999.337
(380.410.8s 4.933)
(943.073.309)
242.952.890.444
(96.000.000.000)
( 12.00s.000.000)
(23.838.17s.200)
40.230.000.000
r34.848.445.697
3.768.397.463
838.931.309.267
19.943.926.69r
t.349.992.336.s14
4.000.000.000
UcrinCdng ty.CO phin DAu tuPh6t tri6n E6 thi vd Khu t.065.245.494.600Cdng nghigp S6ng Dd
99^"e ?.99.qtrin-Yat 20.887.000.000tri6n nhi Khtinh Hdacdng tv co phAn oien
r.rc7.039.446.070Vi€t Ldo
9:l*-E t".ln?l cao su r00.000.000.000Phri Ri6ng Kratie
C6ng ty CO phAn SOngDit 12 ' 12.005.000.000
154.096.669.600
2.544.7 35.423.01 0 I 54.096.669.600 2.391.714.415.632
Vdn g6p tl6n ngdry31n2t2020
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sAo cAo rAr cnir.nr HQP NHArCho n[m tai chinh k6t thric ngiy 31 th6ng 12 ntun2020Bin thuy6t minh B6o c6o tii chfnh hgp nh6t (tirip theo)
2d Ddu w gdp vdn vdo iton v! khtic
C6ng ty C6 phen DAu tu vd Phit tri6nNdng luqng VinaconexCdng ty CO phAn Thiy <liQn DakdrinhC6ng ty C6 phAn Thriy diQn Son TrdC6ng ty C6 phAn DAu tu vi Ph6t tri6nDung QudtC6ng ty C6 phAn S6ng Dd - O6t VangC6ng ty C6 phan Tu viin SOng Di Sao
Cdng ty C6 phAn S0ng Dd Nha TrangC6ng ty C6 phAn C6ng nghipp Cao sucoEcoCdng ty C6 phAn Khai thic vd Chii bi6nKhoring sdn SOng DiC6ng ty C6 phAn K! thuSt ttiQn S6ng DdCdng ty C6 phen Thriy tliQn Sri P5n 2C6ng ty CO phin Thriy iliQn nd nOnC6ng ty C6 phin Thty tliQn Huong SonC0ng ty C6 phin SOng Dd 11
T6ng cdng ty Hd Thdnh
Cdng ty CO phAn V?n tai Sin phAm DAumd Phucrng D6ngCOng ty C6 phin Xdy dsrng Hp tAngS6ng EdC6ng ty CO phAn SOng Dd IC6ng ty C6 phAn DAu tu vi Ph6t tri6nVdn Phong
C6ng ty C6 phdn c.S.MCOng ty C6 phen Thuy tliQn Eik Psi
Cdng ty C6 phAn Ddu tu Vinh SonCdng ty CO phin Ddu tu vi Thuong m4iSOng Dd
Cdng ty C6 phAn Thriy tliQn D[k sor 3C6ng ty C6 phAn Thfiy tliQn S0ng DdTdy Nguy6n
C6ng ty TNHI{ Ddu tu BT Cam LQ -Tty Loan
Cdng ty C6 phen Thuy ttipnNArn MucCOng ty C6 phen DAu tu PV - InconessC6ng ty C6 phin Thriy itiQn Cao Nguy6n- S6ng Dd
Cdng ty Cd phAn S6ng Dd HdNOiC6ng ty C6 phin Ning luqng Ddu ktriToan cdu
c0ng
56 cudi nrm
^-Gi6 gdc Dg phdng
55.396.800.278
56 dAu nnm
Gi6 g5c Dg phdng
t3.082.9r4986l.536.000.000
s38.200.000
5.000.000.000
300.000.000
5.930.749.83r
4.573.200.000
25.724.000.000
165.300.000
3s.258.322.r10
2.951.350.000
6.87s.500.000
51.820.100.000
110.000.000
500.000.000
18.628.000.000
s.784.940.000
9.450.000.000
58s.000.000
1.841.309.273
102.000.000
1.s00.000.000
500.000.000
10.445.280.000
85.254.515.000
4.900.000.000
6.200.000.000
(423.2M.s09)
(4.339.s46.714>
(16s.300.000)
-
(200.000.000)
(17.s 10.320.000)
(s.6r3.440.000)
(3.32r.r89.047)
(s8s.000.000)
(707.887.800)
(3.842.s37.891)
(2.840.200.000)
55.396.800.278
13.082.914.986
1.536.000.000
538.200.000
5.000.000.000
300.000.000
s.930.749.831
4.573.200.000
25.724.000.000
165.300.000
3s.258.322.rr02.951.350.000
6.875.500.000
51.820.100.000
l10.000.000
500.000.000
18.628.000.000
5.784.940.000
9.450.000.000
585.000.000
r.841.309.273
102.000.000
1.500.000.000
500.000.000
79.773.409.000
1.940.000.000
457.500.000
20.000.000
6.000.000.000
6.200.000.000
(8s.0s l.327)
(4.339.s46.714)
(16s.300.000)
(32s.000.000)
(16.76s.200.000)
(s.466.440.000)
(3.383.1t8.e2e)
(s8s.000.000)
(78.698.677)
(1.260.000.000)
r0.445.280.000 (2.8s0.499.7 47)
3s4.es3.481.478 (39.s4S.66s.961) 3s2.9S9.87s.47S (3s.303.Sss.394)
Bdn thttldt ninh nay la mQt bQ ptui.n hqp thanhvd phdi ihryc ilpc cimgvoi Bdo aio rdi chfuh hqp nhdt 36
rdne c6ne w s6re oA - crcpDia chi: Tda nhd G10, 493 Nguyen Tr6i, phudng Thanh Xudn Nam, quSn Thanh Xuan, thenh pn6 Ua NEi, Viet Narn
sAo cAo rar cnimr HeP NHArCho ndm tdi chinh k6t thric ngdy 3l th6ng 12 ndm202}BAn thuy6t minh B6o c6o tAi chinh hgp nn6t (tii5p ttreo)
3. Phii thu cfra kh6ch hdng
3a. Phdi thu ngdn hgn cfia khtich hdng
Ph,rti thu cric bdn fiAn quanCdng ty C6 phan S6ng Ei 12
C6ng ty C6 phAn Co khi Lhp m6y S6ng DiCdng ty C6 phAn Dipn Vigt LdoCdng ty C6 phdn Ph6t tri6n nhd Kh6nh HdaCOng ty C6 phAn Ddu tu Xdy dpng vi Phit tri6nDO thi S6ng DdCdng ty C6 phAn DAu tu Ph6t tri€n DO thi viKhu cdng nehi€p S6ng DdC6ng ty TNHH Tu v6n X6y dpng S6ng Dd -UcrinCdng ty TNHH Dipn Xekaman ICdng ty TNHH Dipn Xekaman 3
Cdng ty C6 phin NIng lugng Someco IPhdi thu cdc hhttch hdng khricBan Quan I D1r tur Nhd m6y Thriy itipn D6ng Nai 5Cdng ty C6 phAn th6p Hda Ph6t Dung QuAtCdng ty C6 phAn DAu tu vd XAy dgng D6ng ALi6n danh CMC/ITD/Song DaTdng c6ng ty C6 phen Thuong mgi Xdy dyngC6ng ty C6 phdn Diu tu Ddo C6C6ng ty Mua B6n DiQn - Tflp tloin DiQn luc ViQtNam
Cdng ty TNIIH X6y dgng Htmg HdiBan Quin lj Dg 6n DAu tu Xdy dlrngNhd Qudch0i
Cdng ty Cd phAn Thriy tliQn Hria NaBan Quin ly Dg 6n th0y tliQn 4
Cdng ty CO phan DiQn lyc Tdy BicC0ng ty C6 phAn Tfp Dodn Dfc Long Gia LaiCdng ty C6 phin Thny diQn Pic MaCdng ty C6 phAn S6ng Dd Hodng LongC6ng ty TNHH N[ng luqng Chaleun SekongC6c khich hang kh6c
c0ng 4.023.892.620.554 4.438.279398.081
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968.075.056.420
2.580.598.208
574.r49.5382s.477.s4r.047
10.440.863
407.426.t43
9.384.r6s.774
4.006.828.011
362.451.300.909
563.r47.243.084
35362.8433.055.817.564.134
378.881.468.41 I64.244.17s.072
r14.924.598.681
105.181.834.528
118.777.128.485
rt4.907.628.198
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37.296.961.773
46.367.0r5.302
60.998.470.051
56.184.892.285
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92.47r.r7r.8517.200.000.002
81.708.393.109
t.498.746.162.633
56 itAu nnm
959.879.913.941_
25.477.541.047
2t.634.862
407.426.143
14.254.729.617
3.112.502.940
346.266.34s.606
569.114.338.858
1.225.394.868
3.478.399.484.140
438.35s.829.952
178.734.66r.r94117.524.889.517
125.328.668.107
122.777.128.485
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108.704964.630
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70.937.848.698
64.705.222.023
63.231.823.051
56.893.240.849
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49.309.193.656
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35.234.014.420
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eAo cAo rAr cHiNH HQP NHArCho n[m tdi chinh k6t thric ngdy 3l thtutg12 nlm 2020
Bin thuy6t minh B6o c6o tii chfnh hgp nhft (ti6p theo)
4.
3b. Phdi thu ddi hgn cfia khdch hdng
Phdi thu ctic bAn fiAn quanCOng ty C6 phen Di€n ViQt LdoC6ng ty TNHH DiQn Xekaman ICOng ty C6 phdn DAu tu Ph6t hi6n DO thi vd Khucdng nghiQp Sdng DdPhdi thu cric khrich hdng khticBan Quan lf Dy 6n Nhi m6y Thiy diQn Ssn LaBan Quin lf DU 6n Thriy <liQn 1
C6c kh6ch hang kh6c
c0ng
Tri trufc cho nguiri b6n ngin h4n
Trd truirc cho ctic bAn fiAn quan
C6ng ty CO phAn S6ng Dd 12
C6ng ty C6 phAn Co khi lhp niy S6ng DiCOng ty C6 phAn SOng Di 10.9
Trd trvfc cho ngril bdn khdcCdng ty CO phAn Vat tu X[ng dAu Lai Chdu
C6ng ty C6 phAn XAy dgng Thuong mpi An XuAnThinh
C6ng ty TNIII{ Nhgc Son
Cfc tltii tugng kh6c
c0og
Phii thu vd cho vay
Phdi thu vi cho vay ngiin hgn
Phdi thu cdc b€n fiAn quanC6ng ty C6 phAn Co khf lilp miry S6ng DdCdng ty C6 phin DiQn ViQt LdoCdng ty C6 phin Ning Lugng Someco IPhdi thu ctic t6 chftc vd cd nhiln khrfcCdng ty C5 phAn Xi m[ng H4 Long - v6n luu dQng
C6ng ty Cd phAn Xi mlng H4 Long - cho vay l4iCOng ty C6 phAn Thriy tliQn St P6n 2
T6ng c6ng WX6'y dlrng vd Ph6t tri6n Ha tdng -CTCP
C6ng ty DAu tu XAy dpng vi Ph6t tri6n nlng lugngPh0c KhrinhCOng ty C6 phin Thriy tliQn Trd XomViQn Kinh tti xAy dpgc0ng 3.183.735324.572 3.001.450.56s.978
sd cu6i nim152.532.404.445
19.858.329.399
r32.629.258.849
44.816.r97
287.s06.785.249r.272.417.636
104.532.r95.5r0r8r.702.172.r03440.039.189.694
S5 cu5i nlm36.689.441.204
2.747.108.285
33.942.332.919
390.804.894.189r7.290.607.948
33.3s5.782.068
14.441.024.594
325.717.479.579
427.494.335.393
s6 cu6i nrm1.089.188.393.617
2.027.453.2rr1.087.160.940.406
2.094.546.930.9ss
97t.009.156.9841.074.578.t44.742
15.000.000.000
28.262.038.771
5.597.590.458
100.000.000
55 diu nlm167.511.215.12r
19.858.329.399
r47.608.069.525
44.8t6.r97
286.326.566.270
75.230.5r7.111
104.532.195.510
106.563.853.649
453.837.781.391
56 iliu nlm765.773.324_
765.773.324
485.163.271.187
20.712.017.225
47.862.357.298
45.27r.r90.70r371.3t7.705.963
485.929.044.511
S5 dAu nlm1.017.291.376.429
| .0t7 .132.043 .97 |1s9.332.458
1.984.1s9.187.549
975.009.156.984
965.46t.669.242
15.000.000.000
26.088.36t.323
2.500.000.000
100.000.000
t.
5a
Bdn tlwyat ninh nay ld nQt bQ phjn hqp thanh vd phdi clugc itgc cingv&i Bdo cdo rdi chinh hqp nhdr 38
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5b. Ph,fii thu vi cho vay ddi hgn
6.
6a.
Sd XAy dpg Son LaC6ng fy C6 phan Xi m[ng H3 Long - cho vay lpic0og
Phii thu khdc
Phdi thu ngiin hgn khdc
Phdi thu cdc bAn IiAn quanPhdi thu vi c6 uhc tgi nhuQn ituqc chiaCdng ty C6 phAn Diu tu ph6t tri6n D6 thi vd KhuC6ng nghiQp S6ng DiC6ng ty TNItr{ Tu v6n X6y dpng S6ng Dd - UcrinC6ng ty C6 phAn S6ng Dd l2Phdi thu cdc khodn khdcC6ng ty C6 phAn Cs khi LEp m6y S6ng DdC6ng ty CO phAn DiQn ViQt LdoC6ng ty C6 phAn DAu tu ph6t triiin D6 thi vd Khuc6ng nghiQp Sdng DdCdng ty TNHI{ Di6n Xekaman ICdng ty TNHI{ DiQn Xekaman 3
Chi nhrinh Tdy Nguy6n - C6ng ty C6 phAn S6ng DiC6ng ty TNHI{ Tu v6n Ucrrin
Phdi thu cdc td chftc vd cd nh6n khdcTam ungKf qu!, kj cuo. c
Phdi thu vA c6 phdn h6aC6ng ty C6 phAn Xi ming H4 Long - L6i vd phi chovay l4iTi6n khtii lugng c6ng trinh CO VtaPhii thu vA ci5 tuc lqi nhu{n ttugc chiaC6c khoan phii thu kh6c
c0ng
S5 cuSi nlm100.000.000
s87.889.026.998
587.989.026.998
Sd cu6i ntrm
210.498.592.392
80.479.022.036
78.046.612.000
1.697.4r0.036
735.000.000
130.019.570.356
21.988.834.619
99.692.135.765
26.242.2s4
942.053.461
7.227.543.395
l0.l 137.334.225
s.426.637
r.357.400.191.397
117.726.934.686
rr4.010.208.0465.87t.91s.738
628.642.921.977
26.240.232.00029.351.147.150
43s.s56.831.800
1.s67.898.783.789
S5 diu nlm100.000.000
610.30r.706.736
610.40t.706.736
56 tliu nlm178.257.287.363
79.626.069.052
78.046.612.000
r.579.457.052
98.631.218.311
9r.297.777.3s1
26.242.254
41.962.777
7.265.235.929
L345.095.567.s66
177.547.339.698
rt8.477.297.3115.886.915.738
530.026.759.6ss
26.240.232.000
35.813.790.000
451.103.233.164
r.523.352.854.929
Bdn thttyiit ninh nay Id nQt bQ ptuin hqp thanh vd phdi dugc dpc citng v6i Bdo cdo tdi chinh hqp nhdt 39
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6b. Phdithu ddi hgn khdc
7. Nqx6uTinh hinh bitin rtQng dg phdng nq ph6i thu vd cho vay kh6 ddi nhu sau:
Kf qu9, h.i cusc dii funPh6i thu dai hpn kh6c
c0ng
56 dAu n[mTrich l{p dy phdng b6 sungHodn nhfp ds phdngGiim do hgp nh6tSt dpng dg phong
56 cudi nim
8. Tiri sin thi6u chdy xfr If
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c0ng
56 cu5i nlm6.974.947.965
50.000.000
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47s.444.008.618
62.8r9.s62.949(44.582.rs9.s40)(84.s83.17s.810)
(863.039.21s)
408.235.197.002
56 cudi nlm
14.437.401.758
14.437.401.7s8
56 ilAu nim3.63s.397.294
62.s73.076.042
66.208.473s36
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(r8.923.s4s.407)
(76.216.738)
475.U4.008.618
S5 tlAu n5m556.401.857
242.302.579
9.829.635.237
r0.628.3s9.673
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Ilirng tdn khoat
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56 aAu nimDgphdngGi6 g6c
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332.664.939.058
l1.680.915.592
2.320933 .5s6.481
8.538.319.6s4
r.902.436.000
12.24t.092.889
3.819.680.111
33r.970.457.764
16.349.042.439
2.610.668.259.053
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10. Chi phi tri trurirc ngin h4n/dii hgn
IOa Chi phl trd trudrc ngiin hgn
Cdng cp dpng cpChi phi sria chEa
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1s8.187.816
r.552.461.257
47.677.389.977
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5.294.026.6802.04L932.443
47.677.389.977
15.083.707.832
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56.805.043.334
7.670.012.352
45.753.ss4.761s.308.370.905
1.184.985.596
r.943.206.222
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46.642.076.084
99.929.699.873
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rdne c6te w s6nc oA - crcpDia chi: Tda nhd GlO, sli 493 tludrng Nguy6n Tr6i, phudrng Thanh Xuan Narn, qugn Thanh Xudn, thenh pho He NOieAo cAo rAr cHillr uep wnAr - 'Cho ntrm tdi chinh k6t thric ngdy 3l thdng12ndn2020Bin thuy6t minh 86o ceo taiOintr ngp nn6t (tii5p theo)
12. Tii s6n c6 apn thu6 tdri chinh
Nguy6n gi6Sd tl6u ndmThu6 tai chinh hong n[mPh0n losi l4iMua lai tdi s6n cti Ointr thu6 tdi chinhs5 cuSi nim
Gi6 t4 hao mdnS5 diu nemKhAu hao trong n[mPhin lo4i l4iMua l4i tdi sdn cti einn thu6 tai chinhS6 cu6i nim
cf6 t4 cdn tsi36 tl6u nIms6 cu6i nlm
13. TAi sin c6 ainn v6 hinh
Mdy m6c vi thi6t bi
65.634.524.9s7
12.458.125.001(9.867.28r.820)(6.922.000.000)
Phuolg tiQn vgn_ 1ii, truy6n dfrn c0ne
6.991.652.72s 72.626.177.6821.245.481.818 13.703.606.8199.867.28t.820
20.274.091.645
13.377.265.165(8e4.369.689)
(6.7rs.669.873)
2r8.489.t4s4.444.437.192
894.369.689_
(6922.000.000)
79.407.784.s01
20.492.580.790r7.82r.702.357
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61.303.368.138 r8.104.416.363
26.041.3t7.248 5.5s7.296.026
45.360.433.3r2 6.773.t63.580 s2.133.s96.89235.262.050.890 r2.s47.120.337 47.809.17r.227
Nguy6n gi6Sti dAu nemGiim do hgrpnhdt
Phdn loai lai56 cuiii nimTrong il6:Di kh6u haohi5t nhmg v6ncdn sri dgng
- 1.104.763.000 (1.104.763.000)8.349.978.200 1.104.763.000 4.452.6s5.923
Tdri srfln c6tlinh v6 hinh
khic C0ng690.000.000 n.ztz.grc.on
(s00.000.000) (3.17s.518.888)
190.000.000 14.097397.r23
Phin mdmmdy tinh
10.93s.518.564
(2.s8.s.s40.364)
- s.647.397.447
- (8e.e78.s24)
Gi6 t4 hao mdnSti ddu nam
Kh6u hao trongndm
Gidm do hgrpnhdt
Phdn lopi lpis6 cudi nrmGi6 t4 cdn lgiSt5 itAu nem
56 cu6i nim
r.104.763.000 1.457.205.923
- 4.440.045.124
- 615.997.488
- (89.978.s24)
t.104.7 63.000 ( t. I 04.763.000)Lro4.763.000 3.861.301.088
- 1.207.352.323
2.s6r.968.923
s98.r66.677 5.844.61r.909
38.000.004 656.651.1 I I
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337.478.200
10.t29.tl8.4568.012.500.000
136.166.681
9r.833.323
53.833.319
5.439.708.969
11.428.304.102591.354.835 8.657.688.154
Ban tlaryh ntnh nay Ia nat bo ptain hqp thanh vd phai ihqc itac cilng v&i Bdo aio tdi chbrt hqp t hdt 44
r6nc c6ne w s6ne oA - crcpDia chi: Tda qhd Gl0, sli +g: ttudng Nguy6n Trdi, phudng Thanh Xudn Nam, qu{n Thanh Xu6n, thanh ph6 Ha NOisAo cAo rer cuhrs HOp NHAr
- '
14. Chi phi xffy drpng co bin dO dang
55 cu6i nnm 55 diu nimMua sim TSCD
mCB dO dangDg 6n Qu6c l0 1A rtoan tr6nh thi x6 Hd finhDr,r 6n Thriy <tiQn SO K6ng 3
C6ng trinh Thriy <liQn Nflm Chi6nCdng trinh thriy tliQn Dek 16
C6ng hinh thriy <fiQn pake
C6c c6ng hinh kh6c
Sfta chfra ldn TSCE
c0og
15. Thi6t bi, vgt tu, phg tirng thay th6 dii h4n
ci6 trithi6t bi, vft tu, phs tung thay thriTru dU phong
ci6 td thuAn
16. tqi th6 thucrng m3i
35 diu nam
Phan b6 trong nimGidm do hqp nh6t
s6 cu5i ntm
17. PhiitringuMbdn
I7a. Phdi trd ngrdi bdn ngin hgn
Phdi trA cdc bAn fiAn quanC6ng ty C6 phen S6ng Dd 12
C6ng ty C6 phAn Co khf Ltp miy S6ng DdCOng ty C6 phan ph6t tri6n nhd Khrinh HdaC6ng ty CO phdn DAu tu ph6t rii5n D6 thi vd Khu c6ngnghiQp S0ng DdC6ng ty TNHH Tu v6n Xdy dgng S6ng Dd - UcrinCdng ty CO phen S6ng Di 10.9
C6ng ty CO phAn S6ng Dd t2 - Nguydn LQcCdng ty TNFII{ MTV Tu v6n fni6t k6 SomecoCOng ty CO phen S6ng Dd 27COng ty TNIIH Dipn Xekaman 3
Phdi trd cdc nhd cung cdp khticCdng ty C6 phin S6ng Di 7C6ng ty CO phin S6ng Di 5.05Cdng ty CO phAn DAu tu vi Thuong Mai S6ng EdCdng ty C6 phan Lilama l0C6ng ty TNHH Thuong m4i vd S6n xu6t eudn Trung
192.300.489.881 774.716.227.526
56 cuSi ntm 56 dAu nem21.003.637.490 22.189.r09.078
21.003.637.490 22.189.109.078
153.22r.519.095
(19.680.786.062)
(1.648.940.160)
131.89r.792.873
s5 cu6i nim 56 iIAu nnm
181.095.571.184
2s.295.169.288
48.849.426.755
13.097.391.370
7r.698.110.826
22.155.472.94s
11.204.918.697
44.500.000
747.888.878.773
25.295.169.288
48.849.426.755
17.803.035.370
45.215.744.097
581.700.683.143
29.024.820.t20
26.782.848.753
240.845.944.414
498.622.103
140.248.536.623_
67.070.600.000
5.9r0.727.44523.473.422.466
1.254.400.146
2.375.995.541
13.640.090
2.021.705.217.249
71.249.2r4.9r798.r94.s96.55149.s07.786.845
74.58r.442.t8630.714.99r.390
106.204.650.603_
347.894.000
67.070.600.000
4.745.4r2.t0829.407.980.286
2.243.128.578
2.375.995.54r
13.640.090
2.342.449.472.861
51.808.619.042
98.194.s96.5sr49.s99.r79.8r722.624.29t.227
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Bdn thuyit ninh nay Id nQr b,i ptuin hqp hdrt vd pbi tilryc iloc citng voi &io aio rai chinh hqp nfuit 45
rdrc c6nc w sdne oA - crcpDia chi: Tda nhe Gl0, sii +g: ttudng Nguy6n Trli, phudng Thanh Xudn Nam, qufn Thanh Xudn, thdnh ph6 Ha NOieAo cAo rer cuir.ur Hep NHAr
- -
Cho ntrm tdi chinh k6t thric ngdy 3l th6ng t2 n6m2020Bin thuy6t minh B6o c6o tAi chtnh hgp ntr6t (ti6p theo)
55 cudi ntm 55 tlAu nimC6ng ty Cd phAn Licogi t2Cdng ty CO phan S6ng Di ilC6ng ty TNHH MTV S6ng Dd I I - Thdng LongC6c nhd cung cdp kh6c
c0og
17b. Phdi trd ngrdi bdn ddi hgn
Ph,fii trd cdc bAn fiAn quanC6ng ty C6 phAn S6ng Dd 12
C6ng ty C6 phAn Co khi LEp m6y S0ng DdCdng ty TNHH Tu v6n Xdy dpng S6ng Dd - UcrinC6ng ty C6 phen Sdng Dd 10.9Cdng ty TNI{H DiQn Xekaman 3
Phdi trd cdc nhd cung cdp khdcC6ng ty Cd phAn Sdng Di 7Cdng ty C6 phin SCIC6c d5i tuqng kh6c
c0og
18. Ngudi mua tri tidn tru0c ngin h4n
Trd trw6,c crta cdc bdn lidn quanC6ng ty C6 phin DAu tu ph6t triiSn E6 thivd Khu c6ngnghiQp S6ng DdCdng ty TNIIH DiQn Xekaman 3
C6ng ty TNHH DiQn Xekaman ICOng ty C6 phAn Ning lugng Someco ITrd trrdc crta cdc khdch hdng hhdcBin qudn lf ttAu tu vd Xdy dpng Thriy Lqi 2Bdn quin lf tliu tu vd Xdy dgng Thriy Lqi 7Cdng ty CO phen thriy dign p6c MaC6ng ty TNI{H N[ng luqng Chaleun SekongC6c <ltii tuong kh6c
c0ng
2.262.ssr.161.663 2.448.6s4.123.464
S5 cu5i n5m 56 ttAu nlm
30.499.926.50891.536.636.780
67.205.1t6.3991.508.215.s0s.673
30.499.926.s08
87.s75.6s1.54466.297.459.r22
t.90s.134.7s7.660
146.481.030.980 156.346.909.687
56 cuSi nlm 55 tldu nlm
4r.658.449.4683.965.s69.807
28.706.322.084
r.863.279.076
7.t23.278.501
104.822.581.512
21.s39.104.116
8.896.709.509
74.386.767.887
6.389.054.525_
1.844.608.443
4.293.286.478
251.159.604149.957.855.162
50.152.431.t96r1.559.859.497
88.24s.564.469
49.710.813.754
2.899.9s5.573
8.269.230.778
33.072.006.34r
5.469.62r.0621.222.162.647.426
113.954.389.000
176.426.287.000
135.068.541.819
273.983.820.003
522.729.609.604
s2.907.890.987
3382.321.836
7.009.634.5s642.srs.934.595
753.411.030.284
107.167.04g.00;
r0.994.0r7.659133.188.364.841
502.06r.598.784 l'\
806.318.92r.27r 1.271.873.461.180
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20. Chi phi phii tri ngin h4n
Chi phi lei tidn vay,lditr6i phiiiuChi phi c6c cOng trinhTidn chfm nQp Qul h5 trq sip xtip doanh nhiQpC6c chi phi phni tri ngin hsn khfcc0ng
21. Doanh thu chua thuc hi6n
Doanh thu chra rUn nre, ngin hgnDoanh thu xdy dlmg c6ng trinh nh{n tru6cDoanh thu cho thud vin phdng
Doanh thu chra thgc hiQn ddi hgnc0ng
22. Phiitrdkh6c22a Phdi trd ngiin hgn khdc
Ph,rti fid ctic bdn fiAn quanC6ng ty TNHH Tu v6n Xdy dpng S6ng Di - UcrinC6ng ty TNHH EiQn Xekaman ICOng ty TNHH tliQn Xekaman 3
Cdng ty C6 phAn Ning lugng Someco IPhdi trd cric tton v! vd cd nh&n khdcKinh phf c6ng tlodn
86o hiiim xd hQi, B6o hidm y t6, 86o hitim th6t nghippNhAn ky quy, ki cugc ngin hgnLdivay vd c6c khoan phii trn BQ Tdi chinhChi phi ldi vay kh6c
C6 tuc, lqi nhuf,n phni traC6c khodn cho quyit toin c6 phAn h6aChi phi tung, dai tu chd quyt5t to6nC6c khoAn phni hd ngen hpn kh6c
c0ng
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Ph6i tr6 ngudi riy th6c dAu tuNhfn k1i qu! ddi han
Ti6n brln c[n hQ theo hgp d6ng li€n doanh vOi C6ng tySdn xu6t Thuong mai BIvC6ng ty TNHH Nhac SonCdc khoin phdi tri dii han kh6c
c0ng
55 cu6i nlm 55 iIAu nlm428.976.844.536
620.673.879.494
126.152.379.923
13.841.369.680
31 1.53 t.lt8.l42359.599.934906
81.190.009.941
40.959.436.443
r.189.644.473.633 793.280.499.432
56 cu6i ntm S5 tIAu nnm12.976.296.293
3.389.382.094
9.586.914.r99
90.439.782.764
15.7s3.740.s00
6.206.r48.89r9.547.59r.609
152.124.400.064
r03.416.079.057 167.878.140564
56 cu5i ntm S5 tlAu nlm4.484.323.259
70.224.988
4.414.098.271
2.145.353.1 57.1 ss19.860.129.300
50. 15 I .566.505
63.314.972.t02
403.222.633.265
458.7t2.007.859
332.697.759.773
473.7tl.066.726s5.191.456.725
288.49r.564.900
2.149.837.480.4r4
56 cudi ntm
4.540.258.259
51.435.000
70.224.988
4.414.098.27r
4.500.000
2.056.808.238.522
19.446.516.385
74.431.753.049
74.853.376.076
368.728.907.366
484.975.886.r27
230.94r.38s.796
473.7r1.066.726
55.350.017.905
274369.329.092
2.061.348.496.781
Sd dAu nlm
.i
ll
)P.,'
51.299.220.000
13.201.000.517
r8.032.044.491
9.r 15.588.469
58.017.030.000
2.460.645.s93
57.760.396.881
16.702.792.239
8.405.696.s23
9r.647.8s3.477
Bdn thr\rit ninh nay td nQt bQ prujn hqp thdnh vd phai ttuvc iloc cilngvoi Btio ctio hi chlnlt hqp nfuit
r43.346.561236
48
rdne c6re w s6ne oi - crcpDia chi: Tda nhd Gl0, s6 493 ttulng Nguy6n Trii, phudmg Thanh Xudn Nam, qufn Thanh Xuan, thdnh pnO Ha N6isAo cAo rer crimr HOp NHAr
-
Cho ndm tdi chinh k6t thric ngdy 3l th6ngt2ntun2020Bin thuy6t minh B6o c6o tAi chfnh hgp nh6t (tii5p theo
23, Vay vA ng thuG tdri chinh
23a. Vay vd nq thuA fii chfnh ngiin hgn
Vay ngdn hdng
Yay cfuctd chric vi c6 nhdn kh6cVay ddi hpn diSn han hiNg thu6 tii chfnh d6n han tric0ng
S5 cuSi nlm 55 dAu nlm2.762.992.59r.867
62.655.60r.9582.353.92r.023.600
15.856.253.140
3.628.989.300.634
25.953.r05.002r.6s4.546.716.179
t5.932.182.427
5.195.42s.470.56s 5.325.421.304.242
Chi ti6t s6 ph6t sinh vd c6c khoin vay vd no thu6 tdi chfnh ngin hpn trong nim nhu sau:
56 dAu nam
56 ti6n vay ph6t sinhtrong n6m
sii t<6t ctruydn
Lai nhpp giic
ChCnh lQch f! gi6 do<tffi gi6lai56 ti€n vay dd,tr:irtrong ndm
Gidm do tho6i vt5ncdng ty conGi6m do bir tnr cdngng
Phdn loai lai
56 cuSi ntm
ngin hing3.628.989.300.634
' 2.985.557.064.724
(14.326.84e)
(3.63s.330.342.119)
(2r8.368.2n.467)
2.rs9.106.944
2.762.992.591.867
cd nh6n khdc
25.953.105.002
89.910.779.000
1.432.440.728
(36.136.510.6s7)
(10.639.904.405)
(5.810.700.766)
(2.0s3.606.944)
62.6s5.60r.9s8
Vay cdcVay t6 chric, Vay ddi h4n
tl6n hen tri1.654.546.716.t79
1.262.207.nr.r34
I13.373.098.882
(660.932.247.770)
(rs.r40.r29.760)
(28.025.065)
(105.s00.000)
Ng thu€tAi chinh
tl6n han trirs.932.182.427
t7.07t.376.881
(6s3.rs4.302)
(16.494.tsr.866)
cOng
5.325.421.304.242
3.075.467.843.724
| .279.278.488.Drs
1.432.440.728
tt2.705.6t7.731
(4.348.893.252.4r2)
(2M.r48.24s.632)
(5.838.72s.831)
2.3s3.92r.023.600 1s.856.253.140 5.195.425.470.s65
Bdn thtryil ninh nay k nft bQ phQn hqp thdnh vd phdi cltryc dpc cilng v6i Bdo aio tdi chinh hqp nrvit 49
r6rue c6ne w s6ruc oA - crcpDia chi: Tda nhd Gl0, si5 493 tludng Nguy6n Trzi, phudrng Thanh Xudn Nam, qu6n Thanh Xudn, thenh ph5 Ha NOisAo cAo rAr cHiNH sep wsAr -
-
Cho ntrm tdi chlnh kiSt thric ngdy 3l th6ngl2n6m2020BAn thuy6t minh Bdo c6o tii chfnh hqp nh6t (ti6p theo)
23b. Vay ddi hgn
Vay ngdn hdng
Tr6i Phi6u (')
Ng thu6 tdi chinh ddi h4n
c0ng
56 tl6u ndm
SO tiAn vay phrit sinhtrong ndm
SO ti6n vay tld tr6 trongnimSO t6t chuy6n
Gidm do tho6i v6ncOng ty conChenh lQch fj gi6 dod6nh gi6lai
36 cu6i nlm5.307.395.r52.725
1.040.000.000.000
15.712.330.58r
56 dAu nnm
6.314.738.235.74s
1.033.381.589.416
25.t89.995.3396.363.r07.483.308 7.s73.309.820.s01
(')Ld tr6i phi6u doanh nghi€p kh6ng chuy6n d6i, kyng. Tr6i chri ld Ngdn hang TMCP DAu tu vd ph6t tri
hang TMCP C6ng thuong ViQt Nam (Chi nh6nh Hdt Vi€t Nam (Chi nhr{nh Sd Giao dichl), NgAn hang TMCP Ngo4i
*ruillt,Nam jSd Giao d!ch) cQng bi6n dQ 4%/ndm. rdi san d6m bio td c'6 phi6u;; i6;;;iltrr*t)a nam gi& bao gdm: sD2, sD3, sD4, sD5, sD6, sD9, sDT, sJD, sJS, sDC,vCp, Mpc vd MEc.T6ng cdng ty c16 c6 c6ng vdn gui Ngan hang dA nghi gia h4n thoi gian thanh to6n ng g5c Tnii phiiiuChi tiait sti ph6t sinh vO c6c khoan vay ddi h4n nhu sau:
Phan bO chi phi phdthdnh tnii phi6u
S5 cu5i nem
vayngin hAng
6.314.738.235.745
375.226.989.t28
(7.07s.322.9ss)
(1.262.207.r I 1.134)
(r09.263.0r8.061)
(4.024.619.997)
Tr6i phi6u
1.033.381.589.416
6.618.410.584
Ng thu6 tii chfnhdii han
25.189.995.339
12.638.727.274
(s.04s.01s.151)
(17 .07r.376.88r)
c0ng7 .373 .309 .820.501
387.865.716.402
(12.120.338.106)
(r.279.278.488.01s)
(109.263 .0t8.06 I )
(4.024.619.997)
6.618.410.s84
5.307.395.152.725 1.040.000.000.000 15.712.330.581 6.363.r07.483.308
24. Qui khen thudmg phric lgi
S5 ddu nlmT[ng do trfch lfp tir lgi nhuinTdng kh6c
Chi qu!Gi6m do hqrp nh6tGi6m kh6c
s5 au cu6i nim
56 cuSi ntm Sd tlAu nem /
fti\\>
\
47.587.71,7.307
36.808.003.020
734.558.896(43929.030.s3s)(2.0r0.2r9.s63)
(68.s44.647)
39.122.484.478
54.580.7s2.569 . f40.837.112.726 /
187.328.727
(47.948.932.068)
Bdn thuyilt minh nav Id n|t b0 ptuin hw thdnh vd phdi cfuqc dgc cilng v6i Bdo aio tdi chinh hgp nhiit 50
rdre c6ne w s6rc oi - crcpDia chi: Tda nhd Gl0, sii 493 ttudng Nguy6n Triii, phudrng Thanh Xudn Nam, qufln Thanh Xudn, thanh pnO Ua NOisAo cAo rAr cHiNH sep NsArCho nf,m tdi chinh t6t ttnic ngdy 3l th6ng 12 ntur2020Bdn thuy6t minh 86o c6o Oi chinh hgp nhdt (ti6p theo)
25. Vdn chri s& hiru
25a Bdng afi cWdu bidn itQng crta vdn chrt sO hfru
S5 dAu ntrm Ting trong ntrm Giim trong ntrm s6 cu6i nimVtin dAu tu c0a chri sd hituThflng du v6n c6 phenVl5n kh6c cria chf sd htuChCnh lQch drinh gi6l4i tdi san
Ch6nh lQch rj gia h6i doai
Qu! dAu tu ph6t tririn
Qu! kh6c thuQc vtin chri sd htuLqi nhuan sau thu6 chua phdn phtiiNgudn viSn dAu tu xdy dpg co banLoi ich cO d6ng khdng ki6m so6tc0ng
25b. Th{ngdrvdncdphdn
4.495.37 r.120.000r2t.s67.440.382
19.346.479.96s(1.605.686.77s.287)
233.542.rDt.533766.899.475.4s9
6.798.115.744r.040.671.493.393
9.749.7062.s03.52s.364.259
54g.587.g4;
2.580.612.08643.526.716.1674.670.934.643
403.758.638.553
4.49s.37r.t20.000r21.0r7.852.43837.988.691.8r7
(r.608.267 .387.373)190.015.385.366762.228.540.816
6.798.rt5.744636.912.854.840
9.749.7062.528.462.672.081
r8.642.2r1.8s2
24.937.307.8227.582.044.565.154 43.579.519.674 455.086.489.393 7.170.537.595.435
Sd cu6i nim S5 dAu nnm
25c. Lqi fch cO aOng khhng ki6m sodtLqi ich c6 dong khdng ki6m so6t ttr6 trign phAn quydn lqi cta cric c6 d6ng kh6ng ki6m so6t trong gi6 tri tai santhudh cfia cdc c6ng ry con. chi ti6t lqi ich cira c0 iong t<trong ki6; J;; ;;t"
--'
T6ng sd thflng du vtin cri phAn cria c6c C0ng ty concluqc harp nh6tLo4i trrr vdo c6c khoin dAu tu ldn nhauLqi ich C6 <16ng kh6ng ki6m so6tThing duvSn cO phAn cria T6ng c6ng ty
Vtin ttAu tu cria Chri sdhtuThang du vtin cO phan
Vi5n kh6c cria Ch0 sd hfruC6 phii5u qu!Qu! dAu tu ph6t tri6n
Qu! kh6c thuQc v6n chri sd hiruLqi nhuan sau thu6 chua ph6n ph5iNgudn v6n dAu tu xdy dpg co banLqi ich cd d6ng khdng ki6m so6t tqi c6cC6ng ty concOng 2.s28.462.672.081 2.503.525364.259
262.743562.150
(28.927.298.277)(112.798.4tt.435)
r21.0t7.852.438
56 cu5i nlmt.667 .542.960.000
1t2.798.411.43516.958.839.827
(620.000)
489.063.045.590
3.797.338.433
66.488.646.398
6.916.414r7r.807.133.984
274.670.739.377
(33.882.67e.977)(r19.220.619.0r8)
121.567.440.382
56 diu nlm1.681.513.650.000
t19.220.619.0r816.958.839.827
(620.000)
s 13.158.460.200
3.797.338.433(7.244.162.408)
6.916.4r4176.114.322.775
,!:
(,
i\(\
Bdn thtylt ntnh ndy Id nQt b,Q phQn hqp thanh vd phai rtugc tlpc ciugvoi Bdo cdo tdi chinh hqp nluit 51
rdnc c6nc w sOtc sA - crcpDia chi: Tda nhd Gl0, sii 493 ituong Nguy6n Trii, phudng Thanh Xu6n Nam, qu{n Thanh Xudn, thanh ph6 Ha NOieAo cAo rer cniNu HOp NHArCho n6m tdi chinh t<6t thtc ngdy 3l th6ng12ndrn2020na4!gy6t minh B6o c6o tii chfnh hgp ntrdt (titip theo)
VI.
l.
rnOuc rrN B0 suNG cHo cAc KHoAN ltgcHOAT DQNG KDIH DOAITH nQr XUlr
Doanh thu b6n hirng vir cung cdp dich vg
TOng doanh thuDoanh thu sin xu6t c6ng nehi€pDoanh thu b6n vft tu, hing h6aDoanh thu dlch vgDoanh thu kinh doanh b6t <fQng sdn
Doanh thu ho4t dQng xdy dpngDoanh thu hogt rlQng kinh doanh kh6cCtic khodn gidm trir doanh thuc0ng
Gi6 vdn hing bin
Gi6 v6n sin xu6t c6ng nghiQp
Gi6 v6n vft tu, hang h6aGi6 v6n dich vuGi6 v5n kinh doanh b5t dQng san
Gi6 vtin ho4t ttQng xdy dgngGi6 vtin hopt <lQng kinh doanh kh6cDs phdng gi6m gi6 hdng tdn khoc0ng
Doanh thu ho4t itQng tii chinh
Lei tidn grii c6 kj,h4n, Ldi tiAn cho vayC6 tfc, lgi nhu{n <lugc chiaL6i thanh lf c6c khoin dAu tu tdi chinhLii ch€nh l€ch tl gi6 phit sinhLdich6nh lQch fj gi6 do tilinh gi6l4i c6c khorinmgc ti6n tQ c6 g6c ngo4itgDoanh thu ho4t rtQng tdi chfnh kh6cc0og
TRINH BAY TRoNG BAo cAo lcr guA
NIm naY Nim tnnfc
2.
6.044.289.725.925
r.950.705.366.175
47.073.206.560r40.261.9s6.353107.239.r37 .t6l
3.744.016.594.89s
s4.993.464.78r(44.625.212.9671
5.999.664.s|2.9s8
NIm nav
1.052.338.758.618
34.446.332.362
9s.841.651.s07
84.113.119.774
3.284.753.842.905
50.62r.312.969
4.602.rts.0r8.n5
Nim nay
177.649.857.894
4.875.872.984
34.517.250.t51
88.879.062
2r7.13t.860.091
6.973.551.104.678
2.t61.100.249.265
t22.075.363.84s196.478.633.600
t16.696.930.7t94.345.247.111.9r2
31.952.81s.337(20.542.812.874)
6.953.008.29r.804
NIm tnnfc
r.165.s99.710.365
104.40r.26s.589
r23.540.25s.860
75.061.311.820
3.841.703.860.717
22.604.482.128(r1.222.683.616)
5.321.688.202.863
Nim tnnfic
198.96r.806.476
1rs.61s.774.95324.2r0.495.000
rs.633.803.79s
19.940.743.776
73.416.648
374.436.040.648
3.
)''
. t.'.
,il
'^t,J;
\
Bdn thrvit ninh nsy ld not ba phin hqp thanh vd phdi it vc clpc cilng v6i Bdo aio rdi ch{trt hgp ntdt 52
rdnc c6ne w s6ne oA - crcpDia chi: Tda nhd Gl0, si5 493 itudng Nguy6n Tr6i, phudng Thanh Xuin Nam, qufn Thanh Xu6n, thanh ptr6 Ua N6lsAo cAo rar cHiNs Hep NHArCho ndm tai chinh k6t thric ngiy 3l th6ng12 n[m 2020Bin thuy6t minh 86o c6o tii chfnh hgp ntr6t (tiiip theo)
Chi phi tAi chfnh
Chi phi l6i vayLei tr6i phii5u, Chi phi ph6t hanh tr6i phi6uL5 ch€nh lQch tj gi5 phdt sinhL5 ch6.nh lQch f! gi6 do d6nh gi6 lai c6c kho6nmpc ti6n tQ c6 g6c ngopi tQ
Du phdng/(Hoin nhfp) dy phdng giam gi6 chimgkhoan kinh doanh vi t6n thAt rtdu tuChi phi tdi chfnh kh6c
c0ng
Chi phi bdn hirng
Chi phi cho nhdn vi6nChi phi v4t lipu, bao biChi phi dich vU mua ngodiC6c chi phi kh6c
c0og
Chi phi quin lf doanh nghiQp
Chi phf cho nhdn vi6nChi phi vft liQu quan lfChi phi tt6 dirng vin phongChi phi kh6u hao tdi s6n c6 ai*rThu6, phi vd lQ phiDg phong(Hoan nhfp) dy phong phii thu kh6 ddiChi phf dich vU mua ngodiC6c chi phi kh6c
c0ng
Thu nhip kh6c
Ldi thanh l! tii san c6 einnThu tri thanh lf COng cu dpng cpHoan nhdp trfch tru6c chi phi c6ng trinhThu vd chuyiin nhugng chtmg chi ph6t th6iThu nhdp tir phi c6p quyAn khai th6c nu6c
866.789.449.68s r.0r7.965.267.734
NIm nay
683.013.365.687
rr7.673.3r4.69428.457.667.895
28.050.t21.039
5.s30.891.s94
4.064.088.774
Nim nay
2.266.780.180
r.040.742.828
31.930.690
t.633.894.979
4.973.348.677
NIm nav
260.266.810.371
12.404.484.979
8.r0r.0s6.64713.737.563.657
6.42s.290.782
18.237.403.409
35.851.957.289
116.809.191.169
471.833.758.303
Nim nay
24.358.1r8.127
1.216.185.454
607.6s6.4s;_
4.478.944.327
4.547.22r.257
7.249.478.551
4.17r.333.036
46.628.937.244
Nim trrnfc84t.960.231.544
130.804.098.254
22.067.850.878
r0.071.724.820
5.243.748.390
7.817.613.848
f,.
Nim tnnitc
2.732333.372
r.499.423.919
802.427.849
1.394.t4r.857
6.428.326.997
6.
Nim tnrdc308.087.416.906
16.076.155.044
7.9r9.7625t218.802.037.578
8.732.249.19s
45.704.86t.293
4t.584.776.t33I 3 l .006. 133 .646
577.913.392.307
7.
Nim tnnirc
Nhdn h5 trg chOnh lQch tii gi6 rrl C6ng ty Mua b6n dipnCdng no kh6ng ph6i trdPhi tu v6n vi bio liinhThu nh4p tu tidn Udi thuong b6o hi6m c6ng trinhThu nh4p kh6c
c0ng
10J23.011.433
26s.5t8.6391.572.523.862
3.832.t77.01912.023.306.000
7.966.082.t862.t76.114.344_
8.865.532.549
Bdn thryir ninh nay h nQt b,f ptaln hqp hanh vd phdi eftlgc itgc cimgvoi Btio ctio tii chfurt hqp ntuit
47.424.266.032
53
rdne cOne w s6nc sA - crcpDia chi: Tda nhd Gl0, s5 493 ttudmg Nguy6n TrEi, phudng Thanh Xudn Nam, qudn Thanh Xudn, thanh ph6 Ha NOisAo cAo rer cuimr Hep NHArCho nim tdi chinh k6t thric ngdy 3l th6ng 12 ndm2020Bin thuy6t minh Bdo c6o tAi chfnh hgp nhdt giSp theo)
8. Chi phfkhdc
Chi phf thanh lf, nhu@g b6n TSCD vd gi6 tri cdnl4i cria TSCD thanh l)i, nhugng brin
Gi6 tri cdn lpi cria tai s6n gidm do ch6y n6 trongn[m - Thriy iliQn N{m MuTidn chflm nQp thu6, bio hi6m xa hQi vd c6ckhoin kh6c
rnuiS ntDN, TNCN nQp b6n LioChi phi chuy6n nhugng giim ph6t thiiChi phi di€u chinh sau quy6t to6n nhd m6y Thriydipn Ndm Chi6nPhi tu v6n vd bio ldnhChi phi kh6c
c0ng
9. PhAn Hi hoic 16 trong cdng ry li6n doanh,li6n k6t
69.3s6.874.743 t35.456,079.082
PhAn lqi nhugnhoic 15 cta Cdngty mg trong c6ng
ty li6n k6t(4.470.000.000)
38.270.950
84.263.064
l1.109.323.001
(r.366.60s.47r)4.268.015.158
r35.673.455
(14.619.449.2931 9.798.940.r57
Nim nay Nim tnrdc
57.799.340.784
r.216.231.s28
255.043.513
4.547.22t.257
s.srg.037.66r
112.327.047
5.r49.439.092
12r.920.562.864
697.965.653
1.604.1s9520
2.765.973.079
3.20s.65t.827
C6ng ty C6 phen BOT euiic LQ 2C6ng ty CO phen Diu tu X6y dpg vd ph6ttri6n D6 thi S6ng DiC6ng ty TNFtrI Tu v6n Xdy dng S&rg Dd - UuinC6ng ry C6 phAn DAu tu ph6t tritin D6 thi vdKhu C6ng nghiQp S6ng DdCOng ty CO phAn ph6t tri6n nhi Kh6nh HdaC6ng ty C6 phAn Dien Viet - Ldophan lqi nhu{n trong Cdng ty li6n kiSt criaC6ng ty con trong B6o c6o hgrp nh6tc0ng
10. Lfli trGn cO phiiiu
Lgi nhupn ki5.to6n sau thu6 thu nh{p doanhnghi€p cria cri d6ng c6ng ty m9Lqi nhuin tinh lei co bdn tr6n c6 phitiuSti luqng binh qudn gia quydn cria ci5 phitiu phOth6ng ilang luu hdnh trong n6mLfli co bin tr6n c5 phi6u
Tf IQ v6ng6p o/o
28,65yo
30,00yo
50,00yo
36,65yo
36,00yo
39,29%o
Phin lgi nhu$n sauthu6 hoic t6 ph6t
sinh trong nim cfiaCOng ty liGn k6t
(s4.077 .322.9r9)
127.569.832
404.432.096
30.s65.r20.2s9
(3.796.126.309)
12.1s6.877.748
7.s21.352.863
449.537.112
Nim tnnirc
ts7.474.040.870
rs7.474.040.870
449.537.1r2
350
Bdn thttyit minh noy Id nOt bd ptuin hqp thdnh vd phdi &tgc ctgc cing voi Btio aio tdi chbrt hqp ntuit
17
54
Cho nim tdi chinh k6t ttrUc ngdy 3l th6ng t2 ndm2020Bin thuy6t minh B6o c6o tli chinh hgrp nhdt (tirip theo)
r6tc c6nc ry sONG oA - crcpDia chi: Tda nhd Gl0, s6 493 tludrng Nguy6n Trli, phudrng Thanh xuan Nam, qugn Thanh Xu6n, thdnfr ph6 Hd NOiBAo cAo rArcHiNHHepNHAr - -
VII. NI{ONC THONG TIN KIITIC
1. Giao dich vir s6 du vtfi c6c b6n li€n quanc6c b€n li6n quan ygi c6ng ty mg vd
96c c6ng ty.con bao gdm: c6c thanh vi6n quan lf chri chtig c6c c6nhdn c6 li6n quan vdi cdc thanh vi€n quan lf cnri-c[5t vd c6c b1n [6n quan kh6c.
la Giao dlch vd s6.du voi ctic lhdnh vian qudn $, chrt chfu vd cdc cd nhdn c6 fian quan v6ri ctic thdnh vianqu,fin g chrt chdtc6c thdnh vi6n qu6n lf c 6n HQi ddng quan tri vd c6c thanh vi6n Ban didu hanh(Ban T6ng ciarnaSc,16 c6 li6n quanvoi c6c thanh vi€n quan lf chi chr5t Id c6cthanh vidn mflt thii5t trong en g chi
"frai.Giao dich voi cdc thdnh vian qudn ty chi chiit vd cdc cd nhdn c6 li€n quan voi ctic thdnh vian qudn lii chilchiitcdng ty ms vd c6c c6ng ty con kh6ng ph6t sinh giao dich vd 99T c6 c6ng ng v6i c6c thdnh vi6n quan lfchri chrit vd c6c c6 nhen c6 li€n quan v?i cac thdnfr'vien quan lf chri ch6t.
C6ng ng voi cdc thdnh vi€n qudn l1i chti chiit vd cdc cd nhdn c6 lian quan voi ctic thdnh vi€n qudn I.i chilch6tTflp doan kh6ng c6c6ng nq voi c6c thanh vi6n qudn $ chri ch5t ve c6c c6nh6n c6 li6n quan v6i c6c thanhvi6n quan lf chi ch6t.
Thu nhQp cua cdc thdnhviln qudn li chti chijt
Nim nay
6ng Hd V[n Dfing\Cht tich HQi ddng quan tr!6ng Tran V[n Tu6n\Thanh vi€n HQi rl6ng qurin tr!ki€m Tdng Girim rl6cOng Pham VIn Quan\Thdnh vi6n HQi d6ng qu6n triOng Dang Qu6c Bio\Thanh vi6n HQi ddng quan triOng Ph4m Dric Thanh\Ph6 T6ng Gi6m rt6c
OngNguy6n Vin Thp\Ph6 TOng Gi6m d6cOng HodngNggc Tri\Ph6 T6ng Girim tl6cOngNguy6n Vdn Son\Ph6 T6ng Gi6m <t6c
OngNguy6n Vnn Thing\TruongBan KiiSm so6tOng Tren Th6 Anh\Thanh vi6n Ban Kirim so6t
629.285.909
534.64s.455
s48.087.727
533.483.r82
358.272.2r3
353.352.273
67.041.818
208.000.000
370.260.000
t74.643.864
6.000.000
6.000.000
6.000.000
6.000.000
6.000.000
6.000.000
6.000.000
6.000.000
6.000.000
84.000.000
63s.285.909
624.645.455
5s4.087.727
s39.483.t82
364.272.2r3
359.3s2.273
67.041.818
214.000.000
376.260.000
228.643.864
A
,1ll
,')
il
'A
48.000.000
3.777.072.441 s4.000.000 3.963.072.441
Bdn tfuyit ninh nny h nQr bQ phQn hqp thanh vd phdi ttuvc ctgc citng voi Bdo cdo a, "nir*ou**
nnd-,
132.000.000
55
rdrc c6rc w s6nc oA - crcpDia chi: Tda nhd Gl0, sti 493 dudng Nguy6n Trdi, phulng Thanh Xu6n Nam, qugn Thanh Xudn, thinh pnO Ua NqisAo cAo rer qrimr HOp NHArCho ntrm tAi chinh tciit ttrUc ngdy 3l thdngt2n6m 2020
Ierg"Jqfqinh B6o c6o tii chfnh hgp nn6t (ii5p theo)
Tidn lrrung Thu0ng Thir lao COns thu nhipNim tnnirc6ng Hd Vnn Dfing\Chri tich HOi <l6ng quin triOng TrAn Van Tu6n\Thanh vi6n HQi ddng quan triki6m T6ng Gi6m tl6c6ng Pham V[n Quan\Thanh vi6n HQi ddng quin triOng Dang Qu6c Bio\Thdnh vi6n HQi ddng quan tri6ng Nguy6n V[n Tirng\Thanh vi6n HQi ddng quan tr!6ng Ph4m Dftc Thdnh\Ph6 T6ng Gi6m i16c
6ngNguy6n Vnn Thu\Ph6 T6ng Gi6m tlticOngHoangNggc T0\Ph6 T6ng Gir[m tt6c
OngNguy6n Vln Son\Ph6 T6ng Girlm ttticOngNguy6n V[n Thing\TruongBan Ki6m so6t
Ongfren Th6 Anh\Thanh vi6n Ban KiiSm so6t
Be TrAn Th!M! H6o\TruongBan Kitim so6t
6ng Phpm Ven Vi6t\Thanh vi6n Ban KiiSm so6t
c0og
625.212.182
374.571.429
550.800.000
5s0.800.000
183.600.000
332.40r.304
t15.114.286
363.589.564
85.200.000
159.474.27s
t49.3s6.9s2
8.000.000
8.000.000
8.000.000
8.000.000
8.000.000
8.000.000
1.000.000
7.000.000
8.000.000
8.000.000
5.000.000
3.000.000
3.000.000
84.000.000
28.000.000
28.000.000
633.2r2.r82
466.s7r.429
558.800.000
5s8.800.000
191.600.000
340.40r.304
tt6.1t4.286
7.000.000
8.000.000
371.589.564
I18.200.000
190.474.27s
t52.356.9s2
Ib. Giao dlch vd sd drvdd cdc bAn fiin quan khdcC6c b6n li6n quan kh6c vdi C6ng ty mg vd c6c C6ng ty con gdm:
Cdng ty TNHH DiQn Xekaman I C6ng ry li€n k6tCOng ty TNHH DiQn Xekaman 3 C6ng ty li6n kt5tcdng ty TNHI{ Tu v6n X6y dtmg s6ng Dd - ucrin c6ng ty li€n doanhCdng ty CO phin DAu tu X6y dsng va Ftrat tri6n D6 thisong ria - ---l -i--o ' "
COng ty li€n kiSt
CQnq tr CO phAn DAu tu ph6t tri6n D6 thi vd Khu c6ngnghilpsonj oa
E : ' E turs vvr'6 c6ng ty li6n k6t
COng ty CO phen Ph6t tritin nhd Khrinh HoaC6ng ty C6 phen S6ng Dd 10.9C6ng ty CO phAn Sdng Dd 27
3.490.rr9.992 83.000.000 140.000.000 3.713.r19.992
Cdng ty li6n k6tC6ng ty li6n k6tC6ng ty li€n kiSt
aan nryiit ni* nay Id nQt bQ phtln rw thanh vi phdi crugc itac ciug v6i Bdo cdo tdi chinh hqp ntuit 56
rdnc cOnc w s6ne oA - crcpDia chi: Tda nhi Gl0, sO 493 ttudng Nguy6n Trii, phudrng Thanh Xuan Nam, qu$n Thanh Xudn, thenh phd He NOi
eAo cAo rru cufmr sep NuArCho ndm tdi chinh ki5t thfc ngdy 3l thfung 12 ndm212}Bin thuy6t minh Bdo c6o tAi chfnh hgp nn6t @6p ttreo)
Giao dich voi ctic b1n IiAn quan khdcNgodi cic giao dich ph6t sinh vsi c6c cdng ty li€n doanh, li6n k6t tili dugc tinh bdy O thuy6t minh sti V.2c,COng ty mg vi c6c Cdng ty con kh6ng ph6t sinh giao dich vli citc b6n li6n quan kh6c.
Gi6 hdng h6a, dich vu cung c6p cho c6c b6n li6n quan kh6c li gi6 thitruong do Cdng ty m9 vd c6c Cdng tycon cdng b6. Vi€c mua hdng h6a, dich 4r tt cic b6n li€n quan kh6c dugc thgc hiQn theo gi6 thi truong.C6ng ngvdi ctic bAn hAn quan khdcCdng ng v6i c6c b€n li6n quan kh6c dugc hinh bdy tpi c6c thuyi5t minh s6 V.3, V.4, V.5, V.6, V.lZ, V.l8,vitY.22.
C6c khoan c6ng ngphii thu c6c b6n li€n quan kh6c kh6ng c6 b6o ttim vd s€ tlu-o. c ttranh torin beng tiAn.
Th6ng tin vd bQ phin86o c6o bQ phAn chinh y6u ld theo lTnh vgc kinhth6ng B5o c6o tii chinh nQi b0 cfra C6ng fy m9 vity m9 vi c6c C6ng ty con itugc ti5 chrlc vi quan $ thmQt b0 phfn li mQt ilon vi kinh doanh cung c6p ckh6c nhau.
Thflng tin vi linh vgc hinh doanh
Cdng ty mg vi c6c COng ty con c6 c6c linh vlrc kinh doanh chinh sau:o Linh vgc sdn xu6t c6ng nghiQp: San xu6t diQn, b6 t6ng thuong phAm.o LTnh vgc xdy lip: xdy dpg c6ng trinh.o LTnh vgc khdc: dlch vu kh6c, b6t dQng sdn, hdng h6a...
fngnelin vd.tiSt qui kinh doanh, tdi san c6 einh vd c6c tai sin ddi h4n kh6c vd gi6tric6c khoin chi phi lonkh6ng b[ng ti€n cria bQ phfn theo linh vgc kinh doanh cria COng ty m9 vi c6c Cdng ty con nhu sau:
Sin xuft cdngnghiOp Xny dp Linh vtrc kh6c COng
Ntrm nay
""J"H#:'||"ff j13n#f "' | .s so., o s.3 66. t7 s 3.700.3 80. 548.026
Doanh thu thudn v6 brin hdng vdcung c6p dlch vU gita c6c bQ
Ph0nTdng doanh thu thuin vi odnhdng vd cung cdp dich vg
Ktit qud kinh doanh theo bQ phQn
Cric chi phi khOng phdn b6 theobQ phfnLqi nhuAn tu ho4t tlQng kinhdoanh
Doanh thu ho4t tlQng tai chinh
Chi phi tdi chinh
1.950.705.366.175 3.700.380.548.026 348.578.598.757 5.999.664.s12.958
(476.807.106.980)
2a.
Phtu lai ho{c 16 trong c6ng ryli6n doanh, li6 r k6t
Thu nhQp kh6c
Chi phl kh6c
348.578.598.757 5.999.664.s12.958
898.366.607.557 4r5.626.705.121 83.5s6.182.145 1.397.549.494.823
920.742.387.843
217.131.860.091
(866.789.449.683)
9.798.940.r57
46.628.937.244
(69.336.874.743)
Ban thuyit ninh nny h nd b6 phtn hw ildnh vd phdi cltqc ctoc cirng v&i Bdo aio tdi chhh hqp nfuit 57
rdne c6nc w s6rc oA - crcpDia chi: Tda nhd Gl0, sri 493 ttudng Nguy6n Trfli, phudng Thanh Xudn Nam, qu{n Thanh XuAn, thtnh pn6 Ha NOi
sAo cAo rru crhur HqP NHArCho n6m tdi chinh t<6t ttrUc ngdy 3l th6ng 12 ntur212}Bin thuy6t minh B6o cdo tii chlnh hgp nn6t (titip theo)
Sin xudt c6ngnghi€p Xiy dp Llnh vu. c kh6c
Chi phi thuti ttru nhgpnghiQp hiQn hdnh
Chi phi thuis thu nhapnghi€p ho6n l4iLqi nhuQn sau thud thudoanh nghiQp
doanh
doanh
nhap
cOng
(78.87r.743.2ee)
(568.098.751)
178.735.958.859
271.964.702.561 75.042.351.103 6.709.116.953 353.716.170.617
418.559.6s0.432 223.104.892.284 34.971.719.315 676.636.262.031
2.16r.100.249.265 4.324.704.299.038 467.203.743.501 6.953.008.291.804
2. 1 6r. 100.249.265 4.3 24.704.299.038 467.203.743.501 6.953.008.291.804
995.500.538.900 483.000.438.321 152.819.1tl.720 1.631.320.088.941
(s84.34r.7 19 .304)
r.046.978.369.637
374.436.040.648
(r.0r7 .96s .267 .734)
85.2t7.02s.058
47.424.266.032
(r3s.4s6.079.082)
(82.724.s3r.r88)
3.569.355.477
321.479.178.848
(10r.403.7s4.764) (202.924.e93.561) (21.922.26s.682) (326.2s1.014.008)
(228.457.41 1.072) (4s7.179.507.589) (73s.026.648.601)
TOng chi ph{ /d phtit sinh ildmuu tdi sdn c6 itinh vd cdc tdisdn ddi hgn khdc
Tdng chi ph{ khdu hao vd phdnbO chi pht trd trrhc ddt hgn
Ntrm trufcDoanh thu thuAn vd Uan hdng vdcung c6p dich vU ra b6n ngodiDoanh thu thuAn vd Uan hdng vdcung cdp dich vu gita c6C bE
PhanT6ng doanh thu thuln vl btinhdng vd cung cdp dlch vg
K6t qud kinh doanh theo b0 ph4n
C6c chi phf kh6ng phdn b6 theob0 ph0n
Lqi nhuQn tir ho4t rlQng kinhdoanh
Doanh thu ho4t tlQng tdi chlnh
Chi phf tdi chinh
Phan Hi ho{c 16 trong c6ng tyli6n doanh, li6n kiSt
Thu nhQp kh6c
Chi phi kh6c
Chi phi thui5 ttru nh|p doanhnghiQp hiQn hdnhChi phi thui5 thu nhfp doanhnghiQp hoZn l4iLgi nhu\n sau thud thu nhlpdoanh nghiQp
TOng chi phf 9d phdt sinh ildmua ldi sdn cO ttinh vd cric tdisdn ddi hgn khdc
T6ng chi ph{ khdu hao vd philnbO chi pht trd trrOc ddi hgn
\
'I
/.
t
Bdn thuyiit ninh nay ld nQr bQ, plain hw thanh vd phdi tfuqc tlgc cing v6i Btio ctio tdi chlnh hqp nhfu
(49.389.729.940)
58
r6ne c6rc w s6te oA - crcpDia chi: Tda nha Gl0, s6 qgZ d"dr,g NguyEn TrEi, phudng Thanh Xulin Nam, qu6n Thanh Xuen, thanh pnO fta NqisAo cAo rar cuir.ur Hgp NHAr
- -
Tdi san vi ng phii hi cria b0 phan theo linh v.uc kinh doanh cria Tfp dodn nhu sau:Sin xudt c6ng
56 cu6i ntmTdi san flic ti6p cria b0 ph6n
C6c tdi sdn kh6ng phen b6theo bQ ph4n
Tdng fit sdn
Nq phni rd trgc titip c0a bQ
PhAn
Nq phni tri kh6ng phan b6theo bQ phgn
T6ng nqphdi td
56 dAu nam
nghiOp Xny 6p Linh vuc kh6c C0ng
9.161.125.040.883 9.455.773.614.504 t.401.849.337 .779 20.0t8.747.g93.166
6.035.154.907.768
26.053.902.900.934
4.566.772.740.989 13.865.810.908.316 450.747 .060.sg7 18.883.330.7 og.go2
r8.883.330.709.902
10.636.818.097.692 13.331.480.155.758 430.769.420.578 24.399.067.67 4.028
3.583.8s7.195.309
27.982.924.869.337
7.1 10.571.801.654 12.878.602.663.772 4rt.671.243.t60 20.400.s45.708.586
20.400.845.708.586
Tdi san tryc ti6p cria bQ ph$n
C6c tdi sdn kh6ng phan b6theo bg ph$n
Tdng fii sdn
Nq phdi td tr.uc tiiip criaphan
Nq phdi trd kh6ng ph6ntheo bQ phpn
T6ng ngphdi trd
b0
b6
NIm nay4.651.059.026.237
1.348.605.486.721
Nim tnnfc6.592.29s.017.955
360.713.273.849s.999.664.512.958 6.953.008.291.804
3. Sg kiQn phit sinh sau ngiy t6t ttrnc nim tii chinhKh6ng c6 su ki€n hang
-y6l 1do ph6t sinh sau ngdy ktit thric nlm tdi chinh y6u ciu phdi didu chinh s5ho[c c6ng bi5 tr6n Brio c6o tai chfnh hgp nh6t.
Nguoi l$p bi6u K6 to6n tru6rngLQp, ngiry 09 th6ng 4 ndm 2021
Gi6m d6c
/til{uLC Thi MaiHudng Vfi Dric Quang
2b. ThOng. tin vd khu vgc itla t!chi tiet doanh thu thuAn vc urin hang vd cung cdp dich vu ra bon ngodi theo khu vgc tlia lf dya tr6n v! tricfia kh6ch hdng nhu sau:
Trong nudcNgodi nudc
c0ng
Ban ttnty& ninh nay h nlt b6 ptuin hqp trtanh vd phdi crugc irac cilngvoi Bdo aio tdi chinh hqp nluit
TrAn VIn Tudn
59