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CONG TY CP DT PT DO TH1 VA KCN SONG DA Toa nha SUDICO, dtramg Me Tri, phuang My Dinh 1, quan Nam Tir Liem, Ha NOi
BANG CAN DOI Kt TOAN - HVP NHAT Ngay 31 thang 12 nam 2017
(Theo Thong tu. 200/2014/TT-BTC)
Tai san Ma so Thuyet minh
st• cuoi ky SO &au nam
A. Tai san ngan han 100 4,120,242,793,373 3,846,533,813,212
L Tien va cac khodn tuong &tang tien 110 4 78,548,295,148 222,182,614,801
1. Tien 111 65,211,068,512 47,180,330,382
2. Cac khodn Wong dtrang tien 112 13,337,226,636 175,002,284,419
II. Ddu to tai chinh ngiin han 120 5 24,199,994,149 17,884,579,999
1. Chimg khodn kinh doanh 121 17,817,000,000 25,317,000,000
2. Du phang giam gia chUng khodn kinh doanh 122 (13,333,630,000) (16,487,420,000)
3. Dau to nam giii den ngay dao han 123 19,716,624,149 9,054,999,999
III. Ccic khodn phai thu 130 332,686,338,943 923,449,381,317
1. Phai thu ngin han cud Ichach hang 131 6 321,804,827,740 762,713,971,983
2. Tra tnrac cho ngtrai ban ngan han 132 7 81,533,333,183 205,646,924,940
3. Phai thu nOi bt) ngin han 133
4. Phai thu theo tien do ke hoach hop d'ang xay dung 134
5. Phai thu ve cho vay ngan han 135 \-6 1
6. Phai thu ngan han khac 136 8 62,004,784,926 87,518,57? '6,1- col
7. Du phOng phai thu ngan han kho dai 137 (132,656,606,906) (132,430,00;47) Co 7E1 f
9. Tai san thieu char xd ly 139 oo IV. Hang ton kho
1. Hang ton kho
2. Du phong giam gia hang eon kho
140
141 149
9 3,603,053,238,130 3,606,179,264,739
(3,126,026,609)
2,659,753,3303j 2,708,251,60V-484
(48,498,273,351'
U Col
soh
ot
V. Tai san ngan han khcic 150 81,754,927,003 23,263,903,262
1. Chi phi tra tnrat ngan han 151 10 23,463,570,584 21,399,261,085
2. ThuS GTGT dirge 1chAu tit 152 58,021,083,640 1,652,854,655
3. Thus va cac khodn khac phai thu Nha mac 153 270,272,779 211,787,522
4. Giao dich mua ban lai trai phieu Chinh pha 154
5. Tai san ngan hart khac 155 11
B. Tai san dai han 200 2,451,507,469,699 2,122,577,350,447
I. Ccic khodn phai thu dai han 210 96,078,768,735 101,978,768,735
1. Phai thu dai han cud khach hang 211
2. Tra tnrac cho nguai ban dai han 212 7 29,008,168,735 34,908,168,735
3. VOn kinh doanh a don vi true thuOc 213
4. Phai thu nOi b0 dai han 214
5. Phai thu ve cho vay dai han 215
6. Phai thu dai han khac 216 67,070,600,000 67,070,600,000
7. Du phong phai thu dai han kho doi 219
II. Tat san co clinh 220 51,724,787,671 54,733,736,076
1. Tai san co dinh him hinh 221 12 50,842,404,049 53,831,768,322
- Nguyen gia 222 111,605,907,145 109,250,901,998
- Gia tri hao man lciy ke 223 (60,763,503,096) (55,419,133,676)
2. Tai san co dinh thud tai chinh 224
- Nguyen gia 225
- Gia tri hao mon lily ke 226
3. Tai san c6 dinh vo hinh 227 13 882,383,622 901,967,754
- Nguyen gia 228 999,212,051 999,212,051
- Gia tri hao mon my Ice 229 (116,828,429) (97,244,297)
III. Bdt 4)1g san clan tu. 230 14 19,069,145,311 20,431,227,126
- Nguyen gid 231 34,052,045,217 34,052,045,217
- Gia tri hao Into lily k le 232 (14,982,899,906) (13,620,818,091)
IV. Tat san da dang dai han 240 15 2,096,699,601,980 1,742,273,237,723
1. Chi phi san xuAt, kinh doanh do dang ddi han 241 2,065,973,844,431 1,719,460,907,794
2. Chi phi xay dung co ban da dang 242 30,725,757,549 22,812,329,929
V. Ddu to tai chinh dai han 250 16 173,567,029,161 187,157,082,397
1. Dau to vao cong ty con 251
2. Dan tir vao cong ty lien kit, lien doanh 252 135,477,281,369 131,350,048,778
3. Dau tir gop von vao don vi khac 253 49,493,000,000 87,527,970,000
4. Du pheing au to tai chinh dai han 254 (11,403,252,208) (31,720,936,381)
5. Dan tir nam pia din nay dao han 255
VI. Tai san dai han khcic 260 14,368,136,841 16,003,298,390
1. Chi phi tra trtrac dai han 261 17 1,552,075,630 3,391,562,979
2. Tai san thug thu nhap hoan lai 262 12,816,061,211 12,611,735,411
3. ThiSt bi, vat tir, phi' tang thay the dai hart 263
4. Tai san dai han khac 268
VII. Lai th'A thitang mai 269
270 6,571,750,263,072 5,969,111,163,659 Tiing cong tai sin
Nguon von A
Ma so Thuyet
minh So cuoi ky So dau nam ' 1 ! '
fr.:
A. Ng phai tra 300 4,293,774,586,866 3,856,852,830,933
I. Ng. ngan han 310 2,781,507,877,303 2,527,123,834,875-
1. Phai tra ngtrai ban ngan han 311 17 104,345,263,499 134,883,381,423
2. Ngtrai mua tra tin truac ngan han 312 19 306,522,311,458 170,264,391,231
3. Thus va cdc khoan phai ngp Nha mrac 313 20 74,892,852,633 51,924,983,059
4. Phai tra nguai lao dgng 314 24,423,750,958 25,634,504,838
5. Chi phi phai tra ngan han 315 21 1,152,236,220,809 1,058,123,137,449
6. Phai tra not bg ngan han 316 - -
7. Phai tra theo tin dg ICS hoach hap dgng xay dung 317 - -
8. Doanh thu chua thuc hien ngan han 318 962,769,272 1,521,026,445
9. Phai tra ngan hail khac 319 22 659,557,578,092 337,169,951,116
10. Vay va nq thue tai chinh ngan han 320 23 393,000,000,000 712,443,167,219
11. Du phang phai tra ngan han 321 - -
12. QuSf khen thuangpluk lai 322 65,567,130,582 35,159,292,095
13. Quji binh on gia 323 - -
14. Giao dich mua ban lai trai phieu Chinh .phit 324 - . -
II. Ng. dai han 330 1,512,266,709,563 1,329,728,996,058
1. Phai tra nguori ban dai hp 331 - -
2. Nguiri mua tra tin trtrac dai han 332 220,431,399,481 220,431,399,481
3. Chi phi phai tra dai han 333 17,688,904,776 1,232,915,200
4. Phai tra not 1)6 N4 von kinh doanh 334 - -
5. Phai tra not bg dai han 335 -
6. Doanh thu chua thuc hien dai han 336 25 - -
7. Phai tra dai han khac 337 22 1,031,357,882,317 956,611,820,638
8. Vay NIA nq thue tai chinh dai han 338 24 241,343,285,250 150,000,000,000
9. Trai phi tsu chuySn NM 339 - -
10. Co nhiSu tru dai 340 - -
994
G TY HAN
TRI rA IilE
A
Mang 01 nam 2018
DOC CONG TY
Ha Noi, ngiry
TONG GIAM
11. Thud thu nhdp hodn lai phai tra 341
12. Dtr phOng phai tra dai han 342
13. Quy phat tri'en khoa hoc va cling nghe 343
B. Von chili so' him 400 26
I. Von chi' u 410
1. V6n &du to cua chit sa htit 411
- Co phieu ph6 th6ng c8 quyen bitu quySt 411a
- Co phiL tru ddi 411b
2. Thdng du von c6 phan 412
3. Quyen ch9n chuy6n d6i trai phitu 413
4. Von khdc cua chit sa hau 414
5. Co phieu quy 415
6. Chenh Lech clanh gia lai tai san 416
7. Chenh Lech tS, gia h6i dodi 417
8. Quy dau to phat trien 418
9. Quy ho tra sap xep doanh nghiep 419
10. Quy khac thuOc von chi" ser hint 420
11. Lgi nhudn sau thus' chtra phan ph6i 421
12. Ngu6n von dau to xdy dung ca ban 422
II. Nguan kinh phi va guy khcic 430
1. Ngu6n kinh phi 431
2. Ngu6n kinh phi da hinh thanh TSCD 432
C. Loi Ich cua co slang thieu so 439 27
Ten cOng Ngtuin yen 440
LAP BIEU ICE TOAN TRIAING I
NguyL Thi QuSTnh
1,445,237,739
2,277,975,676,206 2,251,606,009,500
1,000,000,000,000
1,000,000,000,000
219,017,196,787
(61,161,904,650)
749,270,472,556
7,523,041,519
336,957,203,288
1,452,860,739
2,112,258,332,726 2,096,797,869,561
1,000,000,000,000
1,000,000,000,000
219,017,196,787
(61,161,904,650)
749,197,856,410
7,523,041,519
182,221,679,495
26,369,666,706
6,571,750,263,072
15,460,463,1
5,969,111,163,60
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CONG 110A XA" HQI CHU NGHIA VIVT NAM DOc 110p - Ty. do - Hynh phdc
BAO CAO KET QUA KINH DOANH - HOP NHAT Plan I : Lai ,10 Q4 IV nom 2017
STT
•
DIEN GIAI
i'9 LUV Id DEN KY TRIrerc Kit' NAY LIN KE TV DAU NAM
1 Doanh thu bin hang va cung clip djch vy 1 44,633,963,484 (1,025,233,541) 43,608,729,943
2 Cdc khodn gidm trir 3 260,241,251 65,729,245,277 65,989,486,528
3 Doanh thu than bin hang ve cung cap djch vg (1-3 10 44,373,722,233 (66,754,478,818) (22,380,756,585)
4 Gill win hang bin 11 37,862,300,529 (248,833,385,380) (210,971,084,851)
5 Lqi nhan gOp bin hang va cung dip djch vy(10-11) 20 6,511,421,704 182,078,906,562 188,590,328,266
6 Doanh thu hot ding thi chinh 21 5,348,466,744 5,353,156,945 10,701,623,689
7 Chi phi tai chinh 22 (26,715,030,029) 2,122,916,435 (24,592,113,594).1
'Trong d6: Led vay phcii Ira 23 - -
1 .
-(1
8 Chi phi ban hang 24 1,326,565,670 4,519,445,486 5,846,011,1$6 I
9 Chi phi quan If doanh nghiOp 25 12,091,033,507 31,761,601,353 43,852,634,860 3.
10 Lqi nhan than a hoyt ding kinh doanh 30 25,157,319,300 149,028,100,233 174,185,419,533 ---•,:z
11 Thu nhOp khic 31 12,682,973,518 6,010,001 12,688,983,519
12 Chi phf khic 32 469,781,545 3,427,846,438 3,897,627,983
13 Lqi nhan khic (31-32) 40 12,213,191,973 (3,421,836,437) 8,791,355,536
14 Pan lAi hoc to trong cung ty lien kit, lien doanh 45 (3,352,273,522) (3,352,273,522)
15 TIng lqi nhan trirtk tha(30+40+45) 50 37,370,511,273 142,253,990,274 179,624,501,547
16 Chi phe thui thu nhp hifn harsh 51 1,485,965,219 32,484,593,903 33,970,559,122
17 Chi phi thui thu nhyp hail lyi 52 204,325,800 204,325,800
18 Lqi nhan sau thud (50-51-52) 60 35,884,546,054 109,565,070,571 145,449,616,625
19 L91 nhu4n sau thui Ma a Ong khOng ki!m sodt 61 13,714,541,654 (1,270,553,567) 12,443,988,088
20 1,91 nhu(ln sau thui cda Cong ty Mg (60-61) 62 22,170,004,400 110,835,624,138 133,005,628,537
21 LAi co' ban tren c6 phieu 70 224 1,119 1,343
22 LAi suy giam teen co phi& 71
Ha ngity 30 thong 01 nom 2018
•13
LNG O PI I PHI
TH ONG NG
(6)
L2-g. BIEU Kt TOAN TRUT1NGA,
Nguygn Thi QuSmh Tr'an Vi4 Dung
TONG GUM DOC CONG TY
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LONG TY CP DTPTDT & KCN SONG DA
BAO CAO KET QUA KINH DOANH - HOP NHAT Q4 IV nom 2017
STT DIEN GIAI Thuyet
QUY IV LIS ICE T1 DAU NAM DEN
CUDI QUI? NAY
minh Nam nay Nam trtrere Nam nay Nam &mit
1 Doanh thu bin hang vh cung dip dich vy 28.1 (1,025,233,541) 18,300,322,560 43,608,729,943 514,269,421,235
2 Cdc khan Irk giam 28.1 65,729,245,277 - 65,989,486,528 -
3 Doanh thu than bin hang vi cung dip dich vy (1-3) (66,754,478,818) 18,300,322,560 (22,380,756,585) 514,269,421,235
4 Gii von hang bin 28.3 (248,833,385,380)
182,078,906,562
14,705,875,582
3,594,446,978
(210,971,084,851)
188,590,328,266
266,827,901,655
247,441,519,580 5 bin hang cung dip dich vu(10 - 11) 141 nhu#n Op vi
28.2 5,353,156,945 2,321,456,738 10,701,623,689 8,769,622,283 6 Doanh thu hoot Ong tai chfnh
7 Chi tai chinh phf 28.4 2,122,916,435 (14,099,407,086) (24,592,113,594) (20,827,709,586)
'Trong do: Idi vay phiii trii - - - -..-
8 Chi bin hang phi 4,519,445,486 2,439,106,828 5,846,011,156 ---..,
6,273,507,7
9 Chi 'Sr doanh nghiep phi quail 31,761,601,353 (4,172,681,375)
21,748,885,349
43,852,634,860
174,185,419,533
AN 36,647,030,2n II
VG 234,118,313,4612
10 Lqi nhu#n than tir hoot Ong kinh doanh 149,028,100,233
11 Thu nh#p khic 28.5 6,010,001 (69,233,324) 12,688,983,519 DA ,
5,055,612,20 , 2-_-.--,
12 Chi khic phi 28.5 3,427,846,438 4,545,454,215 3,897,627,983 7,304,850,062
13 Lqi nhu#n khic (31-32) (3,421,836,437) (4,614,687,539) 8,791,355,536 (2,249,237,813)
14 Plan lii ho#ci8 trong cung ty lien kgt, lien doanh (3,352,273,522) (2,002,148,881) (3,352,273,522) (3,396,348,381)
15 TOng lyi nh4n tram thue(30-I-40+45) 142,253,990,274 15,132,048,929 179,624,501,547 228,472,727,269
16 Chi Mai Mu nit& hien hanh phi 32,484,593,903 2,664,874,880 33,970,559,122 49,742,493,530
17 Chi rthui thu nh1p hodn Ifii phi 204,325,800 1,127,240,803 204,325,800 1,747,213,357
18 Lqi nhu#n sau thud (50-51-52) 109,973,722,171 11,339,933,246 145,858,268,225 180,477,447,096
19 Lpi nhuen sau thug ail cii dOng kluIng ham so& (1,2 70,553,56 7) 263,801,348 12,443,988,088 1,484,274,922
20 Liii nhuen sau thud ciia Ong ty Aff (60-61) 111,244,275,738 11,076,131,898 133,414,280,137 1 78,993,1 72,1 74
21 Lai ca ban tren di phitu 1,123 112 1,347 1,807
22 Lai suy giim tren co ph ieu — . -
Ha Noi, ngay thong Ol nom
U
Ht
Chi tieu Thuyet LII, kg tbr dAu nom den ctuii qtl nay
minh Nam nay Nam truCrc
I. Lum chuyin den dr hoot Ong kinh doanh •••
1. T6ng loi nhuan/(16) truck thus ... 179,624,501,547 228,472,727,269
2. Ithau hao va lchau trft di san c6 djnh (bao g6m phan b6 lqi the thucmg
mat)
... 7,684,761,951 8,507,692,061
3. Cac khoan do phong ... (74,671,078,715) (31,645,796,497)
4, Chenh lech tS, gia hoi doai — - 307,973,397
5. Lai tir host dOng Cau tu va thank 1y tai san c6 dinh .•• (5,461,714,177) (4,410,853,823)
6. Chi phi lAi vay ... - ..
., . c 7. Cac Ichoin dieu chinh khic ... (25,245,679,250) (21,939,624,524)
•( 8. Loi nhuOn/(18) tu. hoot dung kinh doanh them thay di von Iwu Ong 81,930,791,356 179,292,117,:, • 4 ,- ;
' • 9. Tang/giam cac Ichoa.n phai thu ••. 522,802,516,474 (252,407,889 ..4i •
10. TAng/giam hang 16n kho (745,030,967,421) (44,828,021,
11. Tang/giam cac khoan phai tit. (chOng ke lAi vay phai tra, thue TNDN 434 -44N K
pphaiOp) 790,974,203,351 ,135,156,i • ,.: 4,
12. TAng/giam chi phi tra tuft (224,822,149) (4,703,392,331)
13. Tien lAi vay dA tra (146,552,315,362) (316,915,675,351)
14. Thue thu nhap doanh nghiSp dA nOp (10,611,723,343) (107,402,005,503)
15. Tien thu khac cho hoot clOng kinh doanh 2,319,987,099
16. Tien chi khac cho hoot dOng kinh doanh (9,102,571,378) (8,692,387,281)
20. bra chuyin tien than 01(sir ding vio) hoot dung kinh doanh ... 486,505,098,627 (121,522,098,194)
II. Urn chuyin den than tirhoot dung din to .••
21. Tien chi mua sam, xay dkmg TSCD va tai san dui han khac •.. - -- (687,824,007)
22. Tien thu tirthanh 1S/, nhuong ban TSCD va tai san dui halt khac ... - 73,636,364
23. Tien chi cho vay, mua cac ding co nq dm don vj khac -
24. Tien thu h6i cho vay, ban 10i ding co nq dm don vj khic 23,034,970,000
25. Tien chi du tu g6p On vao don vj khac/Tien chi de mua cac Ong ty - (1,661,657,430) con, trir di tien thu ye
...
26. Tien thu h6i clau tu g6p von van don vj khac/ban deg ty con ... 7,500,000,000 175,643,000,000
27. Tien thu Ili cho vay, CO tirc va Icri nhuan &roc chia ... 10,701,623,689 4,759,500,361
30. Lull chuyin tien than tir/(sfr dung vim) hoot gong du to ... 41,236,593,689 178,126,655,288
HI. Urn chuyen den tar hoot dung tai chinh •••
31. Tien thu tir phut hanh co phieu, nhan g6p vondui chit so hit•u/Nhan _
Op von dm co thing thieu so
32. Tien chi tra von g6p cho cac chit Of hum, mua lai co phieu dm doanh _
nghiap di phut hank
33. Tien vay ngan halt, dui hart nhan dtroc ... 91,343,285,250 560200,000,0001
TrAn Vi4 Dung
,czy 39p4
-
CONG TY CI
0
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COP HAT TRIt
DOTHI VA KHUCoNG NGHIEP
SONG DA
morefez,... 1 9
C)N CO PH,
TH ■ GONG N 'ONG I
34.Tan chi tra nq gtic vay ... (712,243,167,219) (499,046,085,682)
35.Tan chi tra ng thue tai chinh -
36.Co tic, lgi nhOri clä tra cho cha sa hitu dm cong ty mg/CC') tirc, Icri
nhuOn di tra cho co (long thieu so ... (50,476,130,000) (955,500,000)
40. Lull chuyen tan than th./(sir dyng vac) hogt dung tai chinh ... (671,376,011,969) 60,198,414,318
50. Lum chuyen tan than trong ky ... (143,634,319,653) 116,802,971,412
60. Tan vh Wong during tan dau ky ... 222,182,614,801 105,379,643,389
61. Anh hung ciia they diii ty gia IA dal guy dai ngogi t •••
70. Tan va fircrng dwang tan cu6i ky 78,548,295,148 222,182,614,801
Ha Noi, ngay thcing 01 nom 2018
NGUOI LAP BIEU Kt TOAN TRutiNGA,f, TONG GUM DOC CONG TY
Nguy6n Thi QuSmh
CONG TY CO PHAN DAU TU. PHAT TRIEN DO TH1 BAO CAO TAI CH1NH HOP NHAT
VA KHU CONG NGHIEP SONG DA Qii) IV nam 2017
Dia chi: Tea nha SUDICO, dueng Me Tri, phut:mg my Dinh I, qudn Nam Tir Liem, Ha Nei
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
Qt4 IV nam 2017
1. DAC DIEM HOAT BONG CUA CONG TY
Hinh thtic him vim
C6ng ty Co phdn Ddu tu Phat trien DO thi va Khu C6ng nghiep S6ng Da ("Cong ty") la met cong ty c6 plan dugc
thanh lap theo Luat Doanh Nghiep dm Viet Nam theo Gidy chimg nhdn clang 1(-5, kinh doanh se) 0103002731 do SO Ice
hoach va (tau tu thanh ph6 Ha Noi cap vao ngay 8 thang 8 nam 2003, va Gidy chimg nhdn Bang kjr kinh doanh Dieu
chinh lan 9 s6 0101399461 ngay 11 thang 8 nam 2014.
Linh vi c, nganh nghe kinh doanh:
Kinh doanh bat dOng san; Kinh doanh cac dich vu bat dOng san;
- Kinh doanh khai thac cac dich vu ve nha a, khu do thi NIA khu cong nghiep;
Tu van, dau tu, lap va thut hien cac du an dau tu xay dung, kinh doanh nha a, khu do thi va khu cong nghiep; va !is
- Tu van thiEt ke ky thuat, quy hoach chi tiEt khu do thi va khu cong nghiep, tu van thiEt ke cong trinh clan dung, cong v '9
nghiep. TRI
Cong ty co tru soy chinh theo clang ky kinh doanh tai Tea nha SUDICO — dung ME Tri, phkamg My Dinh 1, qudn
Liam, thanh ph6 Ha N0i, Viet Nam.
Ciu true doanh nghiep
Cong ty c6 4 clan vi truc thu0c, bao gam:
Ban quan ly cac du an do thi khu \rut Ha Noi
- San giao dich bat dOng san Sudico
- CN An Khanh - COng ty Co phan dau to phat trien do thi va KCN S6ng Da
CN Quang Ninh - Cong ty Co phOn dau tu phat trien do thi Nth KCN Song Da
Cong ty co 8 cong ty con, bao gem:
Cong ty TNHH met thanh vien Sudico Tien Xuan
Cong ty TNHH Sudico Thang Long
Cong ty Co phan Dich vu Sudico
COng ty Co phan Sudico MiEn Trung
C6ng ty co phan Sudico H6a Binh COng ty TNHH Sudico MiEn Nam Cong ty Co phan Vat lieu Xay dung va D'au tu Phat trien Sudico
Cong ty CO phan Tu van Sudico
2. CO SO TRINH BAY
2.1 Chu/in Mlle va He thong Id todn cip dung
Cac bao cao tai chinh hqp nhat quy IV dm Ong ty va cac cong ty con ("Cong ty") dugc trinh bay bdng ding Viet Nam
("VND") phu hop vOi Cite de Ke toan Viet Nam va Chudn muc Ke toan Viet Nam so 27 — Bao cao tai chinh quy IV va
cac Chuan muc Ke toan Viet Nam khac do Be Tai chinh ban hanh theo:
Quyet dinh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh bon Chuan muc Ke toan Viet Nam
(Dot 1); - Quyet dinh s6 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ve viec ban hanh sau Chudn muc Ke toan Viet Nam
(Dgt 2);
1
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THl< BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHItP SONG DA Qz4 IV nam 2017
Dia chi: Tea nha SUDICO, dtrang Me Tri, phirOng Mj", Dinh I, quan Nam Tir Liem, Ha Nei
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
Quy IV nam 2017
Quyet dinh so 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ve viec ban hanh sau Chuan mix Ka toan Viet Nam
(Dot 3); Quyet dinh so 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ve viec ban hanh sau Chuan muc Ke toan Viet Nam (Dot
4); va Quyet dinh so 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh bon Chuan muc Ke toan Viet Nam
(Dot 5). Bang can dOi ke toan hop nhat quj , IV, bao cao kat qua hog ding kinh doanh hop nhat quj, IV, ban cao luu chuyan tien
to hop nhat quj, IV va cac thuyat minh bdo cao tai chinh hop nhat quj, IV &roc trinh bay kem theo va viec sir dung cac
bao can nay kh6ng danh cho cac d6i tuong kh6ng direly cung cap cac th6ng tin v'e cac thu tuc va nguyen tic va th6ng le
ke toan tai Viet Nam va hon rift khong &roc chu dinh trinh bay tinh hinh tai chinh, at qua hog ding kinh doanh va
Itru chuyan tien to theo cac nguyen tac va thong le ka toan &roc chap nhan reng rdi u cac ntrac va lanh thO khac ngoai
Viet Nam.
2.2 Hinh that 3'4 ke toan rip dyng
HInh thirc so ke toan duqc ap dung cua C6ng ty la Nhat ky chung.
2.3 Nien dQ ka tocin
Nien de ka Wan cua Cong ty ap dung cho viec lap bdo cao tai chinh hop nhat bat dau tir ngay 01 thang 01 va kat thuc
ngay 31 thang 12.
2.4 Don vj tien tg srr dyng trong kd toan
Cdc bao cao tai chinh hop nhat &roc lap bang don vi tien to cita Cong ty la VND.
2.5 Co h9p nhdt Bak) cao tai chinh hop nhat guy IV bao gom bdo cao tai chinh quy IV ciia Cong ty me va cac cong ty con kat thiic ngay
31 thang 12 nam 2017. Cac cong ty con &roc hop nhat toan be Ica tir ngay mua, la ngay C6ng ty thuc skr nam quyen kiem scat cong ty con, tip tuc dirge hip nhat cho den ngay Cong ty thuc su chain dirt quyen kiem scat doi vai cong ty con.
Cac bao cao tai chinh quj, IV cua cong ty me va cac cong ty con sir dung de hop nhat &roc lap cho cung met kj , ka
town, va duric dp dung cac chinh sach ke toan met cach thOng nhat.
SO du cac tai khoan tren bang can (161 ka toan quy IV gift cac don vi trong ding Cong ty, cac khoan thu nhap ya chi phi, cac khoan lai hoac to nei b'e chtra thuc hien phat sinh tir cac giao dich nay &roc loai trir hoan toan.
Lgi ich cua cac co dOng thiau so la phan lgi ich trong lai, hoac 16, va trong tai san thuan cua cong ty con khong dugc
nam giir bed Cong ty va &roc trinh bay rieng biet tren bao cao kat qua hog deng kinh doanh hop nhat quy IV va &roc trinh bay rieng biet vai phan von chit so tau cua cac co dOng cua cong ty me trong phan von chu sa huu ten bang can
d6i Ica toan hop nhat quj, IV.
3. CAC CHINH SACH KE TOAN CHU YEU
3.1 Thay doi trong cac chinh sach kd loan va thuyit minh
Ngay 22 thang 12 nam 2014, BO Tai chinh da ban hanh Thong to se) 200/2014/TT-BTC huOng dan Che de ka toan doanh nghiep ("Thong tu 200") thay the Quyet dinh so 15/2006/QD-BTC ngay 20 thang 3 nam 2006 ("Quyet dinh 15") va Th6ng tu 244/2009/TT-BTC ngay 31 thang 12 nam 2009 dm Be Tai chinh ("ThOng tu 244"). Thong tu 200 co hieu
luc cho nam tai chinh bat dau tir hoac sau ngay 01 thang 01 nam 2015.
c 6 Co
u TU 00
HU CO sOI
2
BAO CAO TAI CHINH HciP NHAT Quy IV nein? 2017 CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI
VA ICHU CONG NGHItP SONG DA Dia chi: Ttia nha SUDICO, cluqng M6 Tri, phuOng My Dinh I, quan Nam Tir Liem, Ha Nei
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHiNH HOT NHAT
Qujr IV nam 2017
C6ng ty ap dung cac thay d6i ve chinh sdch ke toan theo quy dinh tai Th6ng tu 200 va co anh huang tOi Cong ty ten co so phi hOi to do ThOng to 200 khOng yeu cau ap dung h6i t6 d6i vai cac thay doi nay. COng ty cling da bdo cao lai dir lieu tuang img cua Icjf truck dOi voi met so chi tieu cho phu hgp voi cach trinh bay theo Thong tu 200 trong bao cao
tai chinh hop nhat gifra nien de kjf nay.
Thuy'et minh bao cao be phan theo quy dinh tai chuan muc 28 va thong to hung cran chu'an muc ke toan 28: Cong ty
me va cac C6ng ty con cila C6ng ty SUDICO hoat gong SXKD ding met khu vuc dia ly va trong ciing linh vuc kinh
Hoat Ong kinh doanh cua Cong ty chu yeu la kinh doanh Bat dOng san. COng ty SUDICO tin Wang viec khong thuyet
minh bdo cao theo be phan la phi" hgp voi hoat Ong kinh doanh hien nay dm Cong ty.
3.2 Tien va cac khocin Wong throng tien
Tien va cac khoan tuang duang tien bao gom tien mat tai quy, tien
han goc khong qua ba thang, co tinh thanh khoan cao, co Icha nang
va kh6ng c6 nhieu rid ro trong chuyen d6i thanh
3.3 Hang ton kho
Hang ton kho bao gom bat Ong san tu phat trien a ban va chi phi
giri ngan hang, cac khoan dau tu ngin han co D—§;( ":".;
chuyen d6i de clang thanh cac lucrng tien xac TY 'N
-1-1Ars1 HAT TRIO HI VA
•G NGHIEP
san xuat kinh doanh dO dang cua cac bat deng sailLf.f%
dO.
Bat Ong san dugc xay dung a ban trong qua trinh hoat Ong binh thuOng cua C6ng ty, khong phai de cho thue hoac
char tang gid, dugc ghi nh'an la hang ton kho theo gia th'Ap han gift gid thanh de dua m6i san phim den vi tri va dieu
kien hien tai va gia tri thuan có the thuc hien dugc. Gia thanh ciia hang ton kho la bat Ong san de ban bao
Chi phi tien sir dung dat va tien thue dat;
Chi phi xay dung tra cho nha thau; va
Chi phi lai vay, chi phi tu van, thiet ke, chi phi san lap, den bu giai phong mat bang, phi tu van, thu6 chuyen nhugng
dat, chi phi quan 15/ xay dung chung, va cac chi phi lien quan khac. Gia tri thuan di the thuc hien dugc la gid ban uOc tinh dm hang ton kho trong dieu kien kinh doanh binh thuOng, dua
teen gia thi truOng vao ngay bao cao va chiet tinh gia tri thtri gian cua clang tien, neu dang ke, va trir chi phi trac tinh de
hoan thanh va chi phi ban hang uac tinh.
Gia von cua bat Ong san da ban dugc ghi nhan tren bao cao ket qua hoat Ong kinh doanh dua ten cac chi phi truc tiep tao thanh bat Ong san do va chi phi chung dugc phan bO ten co soy dien tich tucrng Ung dia. bat Ong san dO.
Du phong cho hang tan kho
Du phOng cho hang ton kho dugc trich lap cho phan gid tri du kien bi ton that do cac khoan suy giam trong gid tri (do giam gia v.v.) có the xay ra dOi vOi thanh pham, hang hod ton kho thuec quyen soy hau cua COng ty dua tren bang
chimg hgp ly ve su suy giam gia tri tai ngay ket thuc kj , ke toan.
SO tang hoac giam khoan du phong giam gia hang ton kho dugc hach toan vao gia von hang ban tronglcj , .
3
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CH1NH HOP NHAT
VA KHU CONG NGH4P SONG DA Quii IV nam 2017
Dia chi: Tea nha SUDICO, throng Me Tri, phugng MS , Dinh I, quan Nam Tir Liem, Ha Nei
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
QuS, IV nam 2017
3.4 Ccic khocin phai thu
Cac khoan phai thu duqc trinh bay tren bao cdo tai chinh hqp nhat quj, IV theo gid tri ghi se cac khoan phai thu tir
khach hang va phai thu lchac sau khi can trir cac khoan du pheng dugc lap cho cac khoan phai thu khg doi. Du ph6ng rig phai thu lcho dai the hien phan gia tri cua cac khoan phai thu ma C6ng ty du kien kh6ng cO kha nang thu
Wei tai ngay ket thiic kj , ke tog'. Tang hoac giam se du tai khoan du ph6ng duqc hach toan vao chi phi quanlj, doanh
nghiep trong
3.5 Tai san co djnh hint hinh
Tai san c6 dinh hint hinh duqc the hien theo nguyen gia trir di gid tri hao men ley
Nguyen gid tai san c6 dinh hiru hinh bao gem gia mua va nhung chi phi c6 lien quan truc tiep den viec dua tai san vao
san sang hoat deng nhu du kien.
Cac chi phi mua sam, nang cap va dei mei tai san co dinh dugc ghi tang nguyen gid cua tai san va chi phi bao tri, sira
chila dugc hach toan vac) ket qua hoat dOng kinh doanh hqp nhat quj , IV khi phat sinh.
Khi tai san co dinh hcru hinh duqc ban hay thanh ly, nguyen gia va gia tri hao men lily ke duqc x6a s6 va cac khoan lai
10 phat sinh do thanh 1j, tai san duqc hach toan vao ket qua hog dOng kinh doanh hqp nhat quj , IV.
3.6 Tai san co djnh vo hinh
Tai san co dinh vo hinh dirge ghi nhan theo nguyen gid trir di gia tri hao mOn lily ke.
Nguyen gia tai san co dinh vo hinh bao gOm gid mua va nhting chi phi c6 lien quan truc tier) den viec dua tai san vao sir
dung nhu du kien.
Cac chi phi nang cap va doi mbi tai san co dinh vo hinh duqc ghi tang nguyen gia cua tai san va cac chi phi khac duqc
hach toan vao ket qua hog &Ong kinh doanh hqp nhat quj, IV khi phat sinh.
Khi tai san co dinh vo hinh duqc ban hay thanh ly, nguyen gia va gid tri hao men lily ke duqc x6a se va cac khoan lai
10 phat sinh do thanh 1j, tai san dugc hach toan vao ket qua hog Ong kinh doanh hqp 'Mat quj, IV.
3.7 Khiiu hao
Khau hao tai san co dinh hitu hinh va tai san co dinh vo hinh duqc trich theo phucmg phap khau hao dung thang trong
suOt thai gian him dung trac tinh cua cac tai san nhu sau:
Nha cira vat kien triic 6 - 25 nam
May m6c, thiet bi 03 - 05 nam
Phucmg tien van tai, thiet bi truyen dan 06 nam
Thiet bi van ph6ng 03 - 05 nam
Tai san co dinh khdc 03 - 05 nam
Nhan hieu hang hea 03 nam
3.8 Bat dOng san dau ttr
Bat Ong san dau to dugc the hien theo nguyen gid bao gem ca cac chi phi giao dich lien quan trir di gid tri hao mon
lily ke. Cac khoan chi phi lien quan den bat Ong san dau tu phdt sinh sau ghi nh'an ban dau duqc hach toast vao gid tri can lai
dm bat Ong san dau tu khi C6ng ty co kha nang thu duqc cac lqi ich kinh to trong tucmg lai nhieu horn mirc hog Ong
duqc danh gia ban dau dm bat Ong san dau tu de. Khau hao va khau trir bat dOng san dau tu duqc trich theo phuong phdp khau hao chreng thang trong snot thOi gian huu
dung trac tinh cua cac bat &Ong san nhu sau: 25 nam
Nha cira
4
CONG TY CO PHAN DAU TU. PHAT TRIEN DO Tiff BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHIVP SONG DA Quf, IV nam 2017
Dia chi: Dia nha SUDICO, throng Me Tri, phixOng My Dinh I, quart Nam Tir Liem, HA NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
QuS, IV nam 2017
Bat d6ng san dau to khong cOn dugc trinh bay trong bang can d61 ke toan hgp nhat quy IV sau khi da ban hoac sau khi
bat dOng san nu tu (IA khong con dugc sir dung va xet thay khOng thu Mac lgi ich kinh to trong tuang lai tir viec thanh
ljr bat Ong san dau tu do. Chenh lech gitta tien thu than tir viec ban tai san vai gia tri cOn lai cua bat Ong san dau to dugc ghi nhan vao ket qua hoat Ong kinh doanh hqp nhat qujr IV trong Icy thanh
Viec chuyen tir bat dOng san chit sa hal sir dung hoac hang din kho thanh bat dOng san dau tu chi khi co sit thay d61 ve muc dich sir dung nhu twang hap chit sa tau cham dirt sir dung tai san dO va bat nu cho ben khdc thud hoat dOng hoac khi ket thilc giai Man xay dung. Viec chuyen tit bat dOng san nu to sang bat dOng san chit sa him sir dung hay hang ton kho chi khi co sit thay dOi ve muc dich sir dung nhu cac tnrarng hgp chit sa him bat dau sir dung tai san nay
hoac bat du then khai cho muc dich ban. Viec chuyen tir bat Ong san nu tu sang bat Ong san chin sa Mu sir dung
hoac hang din kho }thong lam thay d6i nguyen gid hay gid tri con lai ca bat Ong san tai ngay chuyen Mi.
Chi phi di vay bao g6m lai tien vay va cac chi phi Ichaz phat sinh lien quan true tiep den cac khoan vaycua doanh coNc
PI nghiep. Chi phi di vay dugc hach toan nhu chi phi phat sinh trong Icy ngoai trir cac khoan dugc von hoa nhu theo not dung CiliUHupTcolla NTEHG:,
(loan tiep theo. ,SONG
Chi phi di vay quan true tiep den viec mua sam, xay dung hoac hinh thanh mot tai san cu the can co mot thai
dit dai de co the dua vao sir dung theo muc dich dinh truac hoac de ban dugc von hOa vao nguyen gia cua tai san do.
3.10 Chi phi tra trwor
Chi phi tra truac bao g6m cac chi phi tra truac ngin han hoac chi phi tra tuft dai han ten bang can dai ke toan hgp nhat quy IV va dugc phan be trong khoang thai gian tra truac hoac thai gian cac lgi ich kinh to tucrng img duce tao ra
tir cac chi phi nay. Cac loaf chi phi sau day dugc hach toan vao chi phi tra truac dai han de phan b6 dan tir 3 den 10 nam vao ket qua hoat
dOng kinh doanh hgp nhat qujr IV.
Chi phi phat hanh trai phieu;
Gia tri thucmg hieu S6ng Da; va
Cac chi phi Ichac.
3.11 Hyp nhat kinh doanh thi thircrng mei
Hqp nhat kinh doanh dugc hach toan theo phuong phap gia mua. Gia phi hgp nhat kinh doanh bao g6m gia tri hop ly tai ngay dien ra trao dal cua cac tai san dem trao dei, cac khoan nq phai tra da phat sinh hoac da dugc thira nhan va cac
ding cu von do ben mua phat hanh de d6i lay quyen kiem soar ben bi mua va cac chi phi lien quan true tiep den viec
hqp nhat kinh doanh. Tai san, nq phai tra co the xac dinh dugc va nhung khoan nq tiem tang phai ganh chiu trong hqp nal kinh doanh cua ben bi mua deu ghi nhan theo gid tri hgp ly tai ngay hqp nhat kinh doanh.
Lai the thuang mai phat sinh tir hop nhat kinh doanh dugc ghi nhan ban dau theo gid goc, la pan chenh Lech giaa gia phi hop nhat kinh doanh so vai phan sa huu dm ben mua trong gia tri hgp ly cua tai san, nq phai tra c6 the xac dinh
dugc va cac khoan nq tiem tang da ghi nhan. Neu gid phi hqp nhat kinh doanh thap hem gia tri hgp ly cua tai san thuan
dia ben bi mua, phan chenh Lech dO se dugc ghi nhan vao bao cao ket qua hoat dOng kinh doanh hgp nhat quy , IV. Sau
ghi nhan ban dau, lgi the thuong mai dugc xac dinh gia tri bang nguyen gia trir di gia tri phan be ke. Lgi the thuang mai dugc phan be theo phuang phap &rang thang trong thai gian huu ich dugc tick tinh la muOi (10) nam.
3.12 Dilu to vao cac ding ty lien kit
Khoan dau to vao ding ty lien ket ma trong d6 C6ng ty c6 anh huOng clang ke dugc trinh bay theo phuang phap gia g(ic
tren cac bao cdo tai chinh hqp nhat qujr IV. C6ng ty lien ket la tong ty ma trong da nha nu tu co anh huong dang ke nhung khong phai la tong ty con hay ding ty lien doanh cua nha dau tit. Th6ng thutmg, COng ty dugc coi la co anh
huang clang ke neu so hfiu tren 20% quyen bo phieu a don vi nhan nu tu.
3.9 Chi phidi vay
5
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THE BAO CAO TAI CH1NH HQP NHAT
VA KHU CONG NGHItP SONG DA Quii IV nam 2017
Dia chi: Tea nha SUDICO, duang Me" Trl, phtrang my Dinh I, quart Nam Tir Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Quy IV nam 2017
Theo phiicrng phap von chO sa tau, khoan dau tu dugc ghi nhan ban dau ten bang can del toan hop nhat quy IV
theo gia g6c, sau do dugc chinh theo nhitng thay dei phan ,sa hau C6ng ty trong gia tri tai san thuan cua
ding ty lien ket sau mua. Lqi the thucmgmsi phat sinh tir viec dau tu vao cong ty lien kat dugc phan anh trong gid tri con lai cua khoan dau to duqc phan 136 trong khoang thai gian multi (10) nam. Bao cao ket qua kinh doanh hop nhat quy IV phan anh phan sa han cua COng ty trong ket qua host dOng kinh doanh cua cong ty lien ket sau khi mua.
Phan sa hint cita nha dau tu trong lqi nhuan/(16) cua cong ty lien ket sau khi mua duqc phan anh tren bao cao ket qua kinh doanh hop nhat quy IV va phan sir him dm nha dau tu trong thay dOi sau khi mua cac quy cong ty lien kat duqc ghi nhan vao cac guy. Thay dOi lay ke sau khi mua &roc dieu chinh vao gid tri can lai cita khoan dau to vao cong
ty lien kit. Co tirc nhan dugc/Lqi nhuan duqc chia tir cong ty lien ket duqc can trir vao khoan dau to vao cong ty lien
ket.
Cac bdo cao tai chinh cua cong ty lien ket duoc lap cung ky vai cac bao cao tai chinh hop nhat quy IV cua Cong ty va sir dung cac chinh sach k'e toan nhat quan vai COng ty. Cac dieu chinh hop nhat thich hop da du ghi nhan
a bao .
dam cac chinh sach ke toan &roc ap dung nhat quan vai C6ng ty trong tnrang hop can thiet. TYN
TRIES 3.13 Dliu tu. chrrng khoan va cac khoan dim tu. kink VA
Dau to chimg khoan va cac khoan dan to khac duqc ghi nhan theo gid mua thuc te. phong &roc lap cho viec giam
gia tri cac khoan Tau co the chuyen nhugng duqc ten thi tnrang vao ngay ket th6c ky ke toan tucrng img vai Te
chenh lech giira gia g6c cita chimg khoan gid tri thi truang tai ngay d6 theo hu6rng clan cua Th6ng tu 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam 2009. Tang hoac giam s6 du tai khoan du phong duqc hach toan
vao chi phi tai chinh trong bao cao ket qua host Ong kinh doanh hop nhat quy IV.
3.14 Ctic khoan phai Ira va chi phi Inch fru*
Cdc khoan phai tra va chi phi trich tnrac dirge ghi nhan cho s6 tien phai tra trong tucmg lai lien quan den hang hea va
dich vu da nhan dugc kitting phy thugc vao viec COng ty da nhan dugc hoa don cita nha cung cap hay chua.
3.15 Try* clip thoi viec phai Ira
TN( cap thoi viec cho nhan vien dugc trich truac vao cuOi mOi Icy bao cao cho toan be ngoai lao Ong da lam viec tai Cong ty dugc han 12 thang cho den ngay 31 thang 12 nam 2008 vai mac trich cho m61 nam lam viec tinh den ngay 31 • thang 12 nam 2008 bang met nira mac luang binh quan thang theo Luat Lao deng, Lust bao hiem xa hei va cac van ban htrOng clan c6 lien quan. Tir ngay 01 thang 01 nam 2009, mac luang binh quan thang de tinh to cap th6i viec se duric dieu chinh vao cuei ky bdo cao theo mac luong binh quan caa thang gan nhat tinh den thai diem lap bao cao. Tang hay giam cita khoan trich truac nay se duqc ghi nhan vao bao cao ket qua kinh doanh hop nhat quy IV.
3.16 Ctic nghiep vu bdng ngogi
Cong ty ap dung twang dan theo Chuan muc Ke toan. Viet Nam s6 10 "Anh huang cua viec thay d6i ty gia hei doai"
("CMKTVN s6 10") lien quan den cac nghiep vu bang ngosi to va da dp dung nhat quart trong cac Icy truck.
Cdc nghiep vu phat sinh bang cac don vi tien to khac vai don vi tien to ke toan cua COng ty (VND) dugc hach toan theo ty gid giao dich vao ngay phat sinh nghiep vu. Tai ngay ket th6c Icy ke town, cac khoan muc tien to c6 goc ngoai to dugc danh gid Isi theo ty gid binh quan lien ngan hang tai thai diem nay. Tat ca cac khoan chenh lech ty gid thyc to phat sinh trong Icy va chenh lech do danh gia lai so du tien to co g6c ngo4i to cuoi ky duqc hach town vao ket qua host Ong kinh
doanh hop nhat quy IV. Huang clan ve xir ljr chenh lech ty gia do danh gia lai se du c6 gOc ngo4i to cu6i Icy theo CMKTVN s6 10 not tren khac biet so voi quy dinh trong Thong tu se 201 /2009/TT-BTC do Be Tai chinh ban hanh ngay 15 thang 10 nam 2009
huang clan xir ly chenh lech ty gia h6i dodi ("Thong tu 201") nhu sau:
6
BAO CAO TAI CHINH HO' NHAT Qui; IV nam 2017 CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI
VA KHU CONG NGH4P SONG DA Dia chi: T6a nha SUDICO, &rang Me Tri, phuerng Mj', Dinh I, quan Nam Tit Liem, Ha Ngi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
Nghiep vu
du cugi nam tha cac khoan muc tai san va cong ng tien to ngan han c6 goc ngoai
Danh gid lai so du cugi ram tha cac khoan . rnyc cong ng tin to dai han co goc ngoai te.
CMKTVN SO 10
Tat ca chenh lech ty gia do danh gid 10 s6 du co ggc ngoai to cuoi kjf dugc hach toan vao ket qua hoat dgng kinh doanh hop nhat quy IV.
Tat ca chenh lech tj , gia do danh gid 141 s6 du co ggc ngoai to cuOi ky dugc hach toan vao ket qua hog dgng kinh doanh hgp nhat quj, IV.
Thong tn. 201
Tat ca chenh lech ty gia do danh gia 141 s6 du c6
g6c ngoai to cu6i nam dtrgic phan anh a tai khoan
"Chenh lech ty' ,gia." trong khoan mvc von tren
bang can dgi ke toan hap till& va se dirge hoan
nhap trong nam tiep theo.
Tat ca lai chenh lech tj, gia do danh gia lai s6 du co goc ngo4i to cugi nam dugc hach toan vao ket qua hoat dgng kinh doanh hgp nhat quj, IV.
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
QuSIIV nam 2017
Xir ly Ice town theo
Tat ca to chenh lech ty gia do danh gia 10 s6 du CO g6c ngoai to cu6i nam dugc hach toan vao ket qua hoat dgng kinh doanh hop nhat quj , IV. Tuy
nhien, truting hgp ghi nhan Id chenh lech tj, gia
clan den ket qua hog dgng kinh doanh truac thue caa cong ty bi 18, mgt phan 18 chenh tech tj, gia
co the dive phan bg vao ket qua hoat dgng kinh doanh hop nhat quy IV cac nam sau. Trong moi tnrOng hgp, tong s618 chenh lech tj , gia ghi nhan vao chi phi trong nam it nhat phai bang 18 chenh Lech ty' gia phat sinh tir viec danh gia lai so du cong ng dai han den han phai tra. Phan 18 chenh Lech ty gid can lai co the dirge phan dnh teen bang can dgi ke toan hgp nhat quy IV va phO.n b6
vao bao cao ket qua kinh doanh hop nhat trong yang 5 nam tiep theo.
Anh huang den cac bdo cao tai chinh hop nhat quy IV cua C6ng ty nen C6ng ty ap ding Thong to 201 cho cac nam tai
chinh bat dau tir ngay 01 thang 01 nam 2009 la kh6ng tong y6u.
3.17 a phi& guy
Cac cong cu von chi so hiru dugc C6ng ty mua lai (cg phieu guy) dugc ghi nhan theo nguyen gia va trir vao v6n chi so
Cong ty thong ghi nhan the khoan 1ai/(18) khi mua, ban, phat hanh hoac hUy cac cong cu v6n chi so' hay dia.
minh.
3.18 Phan chia Iii nhufin
Lgi nhuan thuan sau thue thu nhap doanh nghiep co the dirge chia cho cac cg dOng sau khi dirge dai hgi dgng c6 dong
phe duyet va sau khi da trich lap the quy du phong theo Dieu le C6ng ty va cac quy dinh cfra phap luat Viet Nam.
Cong ty trich lap cac quy du phOng sau tir lgi nhuan thuan sau thue thu nhap doanh nghiep cua C6ng ty theo de nghi caa Hgi &Ong Quan tri va dugc cac c6 dong phe duyet tai dai hgi (long c6 (long thuang nien:
7
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HcfP NHAT
VA KHU CONG NGHItP SONG DA Quy IV nam 2017
Dia chi: Toa nha SUDICO, duong Me Tri, phuimg My Dinh I, quan Nam Tir Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
QuS, IV nam 2017
- Quy duphong tai chinh
Quy nay dugc trich lap da bao v'e hog dOng kinh doanh thong thuang . cita C6ng ty tnrOc cac rui ro hodc thiet hg kinh
doanh, hoac de du phOng cho cac khoan to hay thiel hai ngoai rig kien do cac nguyen nhan Ichach quan hodc do cac
tru0ng hop bat Ichalchang nhu h6a hoan, bat On trong firth hinh kinh to va tai chinh trong nuac hay mac ngoai.
Quy cldu to vet phat trien
Quy nay dugc trich lap nhim phgc vg viac ma rOng hog dOng hodc dau to chiau sau cua C6ng ty.
Quy khen thtremg va pinic Quy nay dugc trich lap de khen thuang, khuyan khich vat chat, dem lai lgi ich chung va nang cao phtic lgi cho
nhan vien. CO' PF U TUPHA
3.19 Ghi nhan doanh thu TH
Doanh thu dugc ghi nhan khi Cong ty co kha nang nhan dugc cac lgi ich kinh to co the xac dinh dugc mOt each chieu LONG
chin. Doanh thu dugc xac dinh theo gia tri hop ljr cua cac khoan da thu hodc se thu dugc sau khi trir di the khoan chiatSO NG
khan thuang mai, giam gid hang bdn va hang ban bi tra lai. Cdc dieu kin ghi nhan cg the sau day ding phai dugc
mg khi ghi nhan doanh thu:
Doanh thu ban hang Doanh thu ban hang duge ghi nhan khi b8n ban dd chuyen giao phan 16rn cac rui ro va lgi ich gin lien vii quyen sat him
hang h6a cho ngtrOi mua, thutmg la tang voi vi'ec chuyen giao hang hOa.
Doanh thu tit chuy'jn nhuvng bcit clang san
Doanh thu dugc ghi nhan khi ben ban da chuyen giao cho ben mua phan 10n cac rui ro va Igi ich gin lien vOi quyen soy
him bat dOng san, thong tht.rmg la trOng vOi vi8c chuyen giao bat dOng san, va kha nang thu hal gia chuyen nhugng bat
Ong san (lucre dam bao mOt each hgp 157. Neu mOt giao dich khOng dap Ong dugc dieu kien ghi 'than doanh thu not ten, cac khoan thanh town theo tien do nhan (lucre tir khach hang (lucre ghi nhan vao khoan moc ngutri mua tra tien tnrerc tren bang can dOi ke toan hop nhat qu5 , IV
clan khi tat ca the dieu kin neu tren duge ddp
Doanh thu cung cap dich vu
c6 the xac dinh dugc kat qua hop cfong mOt each chic chin, doanh thu se dugc ghi nhan dui vao mire dO hoan thanh tong yi8c. Mirc dO hoan thanh ding vi8c dugc xac dinh theo khi lugng tong viec dA dugc khdch hang xac nhan.
NL khOng the xac dinh dugc kat qua hop &Ong mOt cach chic chin, doanh thu se chi dugc ghi nhan mac c6 the thu
hOi dugc cua cac chi phi da dirge ghi nhan.
Thu nhap to hoot clang chuye'n nhuctng van, chuyjn nhirceng co phan, kinh doanh cluing khoan
Thu nhap tix hog citing kinh doanh chirng khoan dugc xac dinh la phan chenh 18ch gitra gid ban va gia von cluing khoan. Thu nhap nay &me ghi nhan vao ngay phat sinh giao dich, tirc la khi hgp dOng chuyen nhutmg dirge thgc hian.
Tien lai Doanh thu dugc ghi nhan khi tien lai phat sinh ten co soy don tich (co tinh den lgi tiro ma tai san dem lai) trir khi kha
nang thu hOi tien iai kh6ng chic chin.
Co Ilk Doanh thu duge ghi nhan khi quyen duge nhan khoan thanh todn co tire dm Cong ty duge xac lap.
8
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHWP SONG BA Qui, IV nam 2017
Dia chi: Tea nha SUDICO, dung Me Tri, plurOng my Dinh I, quan Nam Tir Liam, Ha Nei
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHiNH HOT NHAT
QuSr IV nam 2017
Tien cho thud Thu nhap tir tin cho thud tai san theo hop &mg thud hog deng dugc hach town vao kat qua hoat deng kinh doanh hop nhat q4 IV theo phtrang phap throng thing trong su6t thai gian cho thud.
3.20 Gici von Nit dOng san dw9c chuyin nhuYng
Gia von bat Ong san &roc chuyan nhugng bao gem toan be cac chi phi phat sinh troc tiap cho cac hoat Ong phat tri6n dat va nha va cac chi phi khdc c6 lien quan dugc phan bo tren co so hop ly cho cac hog dOng nay bao gem:
Cac chi phi va dat va phat trian dat;
Cdc chi phi xay dung va lien quan den xay dung; va .97 -/ 6,
r
Cac chi phi lchac c6 lien quan phat sinh trong qua trinh kink thanh bat deng san nhu cac chi phi phat sinh tir hog dengf y *0
hat triOn dat va cong trinh tren dat hien tai va trong tuang lai cita do an (nhu chi phi phat trian co so ha tang ky
chung va chi phi phat tridn quy dat bat buec danh cho cac moc dich cong cong v.v..).
3.21 Thui 0:4
Thue thu nhap hin hank
Tai san thud thu nhap va thud thu nhap phai nop cho ky hien hanh va cac 14 trudc dirge xacdinh bang s6 tin du kin duoc thu hei tir hoc phai nep cho co quan thud, dua tren cac mirc thud sat va cac 141 thud co hieu luc den ngay
ket
thuc ky kd toan quSi IV. Thu& thu nhap hien hanh dugc ghi nhan vao kat qua hog Ong kinh doanh qu5 , IV ngoai trir tnrimg hop thud thu nhap
phat sinh lien quan den met khoan moc &roc ghi thang vao von chit sa hint, trong tnrOng hop nay, thud thu nhap hien
hanh ciing dugc ghi nhan tnrc tiap vao von chit sir hat. Cong ty chi throe bit trir cac tai san thud thu nhap hien hanh va thud thu nhap hien hanh phai tra khi Cong ty co quyan hop phap &roc bit trir gitra tai san thud thu nhap hien hanh vii thud thu nhap hien hanh phai nep va Cong ty du dinh thanh toan thud thu nhap hien hanh phai tra va tai san thud thu nhap hien hanh tren co sir thuan.
Thug thu nhap hoan lai dugc xac dinh cho cac khoan chenh loch tam than tai ngay kat thitc 14 , ka toan quS/ IV gitra co
so tinh thud thu nhap cua cac tai san va nq phai tra va gia tri ghi so cita chimg cho moc dich lap bao cdo tai chinh hop
nhat q4 IV.
Thlij thu nhap hoan lai
Thug thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh loch tam thOi chiu thud, ngoai trir:
Thud thu nhap hoan lai phai tra phat sinh tir ghi nhan ban dau cila met tai san hay nq phai tra tir met giao dich ma giao dich nay khong có anh huang den lqi nhuan ka toan va lqi nhuan tinh thud thu nhap (Mac 18 tinh thud) tai thai diem
phat sinh giao dich; Cac chenh loch tam thOi chiu thud gin lidn vii cac khoan dau to vao cong ty con, cong ty lien kat va cac khoan von g6p lien doanh khi Cong ty co kha nang ki'am sodt thai gian hoan nhap khoan chenh lenh tam thOi va chic chin khoan chenh loch tam thai se khong dugc hoan nhap trong twang lai c6 the du doan.
Tai san thug thu nhap hoan lai can dugc ghi nhan cho tat ca cac chenh loch tam thOi &roc khau trir, gia tri dugc khau trir chuyan sang cac nam sau cua cac khoan 18 tinh thud va cac khoan uu dai thud chua sir dung, khi chic chin trong tuong lai se c6 lqi nhuan tinh thud de sir dung nhang chenh Lech tam thOi dugc khau trir, cac khoan 18 tinh thud va cac
uu dai thud' chua sir dung nay, ngoai trir :
Tai san thud Man lai phat sinh tir ghi nhan ban dau dm met tai san hoc no phdi tra tir met giao dich ma giao dich nay
khong co anh huarng den lgi nhuan ka than va lqi nhuan tinh thud' thu nhap (hoic 18 tinh thud) tai thOi diem phat sinh
giao dich;
9
CONG TY CO PHAN DAU TU. PHAT TRIEN D6 THI BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHItP SONG -DA Q10, IV nem 2017
Dia chi: T6a nha SUDICO, duang MS Tri, phugng My Dinh I, quan Nam Tir Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
QuSr IV nAm 2017
Tit ca cac chenh lech tam thai dugc khiu trir phat sinh tir cac khoan dau to vao cac cong ty con, cOng ty lien k'et va cac
khoan von gap lien doanh khi chic chin la chenh le'rth tam thai se dugc hoan nhap trong tucrng lai co the du down dugc
va CO lgi nhuan chiu thud d'S sir dung dugc khoan chenh lech tam thai dO.
Gia tri ghi s6 cua tai san thus thu nhap doanh nghiep hodn lai phai dugc xem xet lai vao ngay IcSt thitc ky k'S toan qu5( IV va phai giam gia tri ghi so cua tai san thud thu nhap hodn lai d'Sn mirc bao dam chic chin c6 dit lqi nhuan tinh thud cho phep lgi ich cua mot phn hoc toan 134 tai san thud thu nhap hodn lai dugc sir dung. Cac tai san thud thu nhap
doanh nghiep hodn lai chua dugc ghi nhan triiOc day dugc xem .xet vao ngay ket thac ke toan quST IV va dugc ghi
nhan khi chic chin co lgi nhuan tinh thud trong tucmg lai de co th'S sir dung cac tai san thud thu nhap hoan lai chua
ghi nhan nay. Tai san thus thu nhap hoan lai va thus thu nhap hodn lai phai tra dugc xac dinh theo thud suit du tinh se ap dung cho
[nam tai chinh] khi tai san dugc thu 116i hay ng phai tra dugc thanh toan, dui tren cac mirc thud suit va luat thud co
hi'eu luc vao ngay Ic'et thiic IcStIcS toan quS , IV.
Thud thu nhap hodn lai dugc ghi nhan vao IcSt qua hoat dOng .kinh doanh hqp nhit qu5/ IV ngoai trir truing hgp thud
thu nhap phat sinh quan den mgt khoan dugc ghi thing vao von chit sa hau, trong trugng hap nay, thud thug co nhap hodn lai cling dugc ghi nhan trkrc tip vao von chi' soy hth.t. C6ng ty chi dugc bit trir cac tai san thud thu nhap hodn lai va thud thu nhap hodn lai phai tra khi doanh nghiep co
quyen hgp phap dugc bit trir gift tai san thud thu nhap hien hanh vai thud thu nhap hien hanh phai nOp va cac tai san
thud thu nhap hodn lai va thud thu nhap hodn phai tra nay lien quan tai thud thu nhap doanh nghiep dugc quan 157
bai ciing mot quan thud
d'Oi vii cling mot dun vi chiu thud; hoc
COng ty du dinh thanh toan thug thu nhap hien hanh phai tra va tai san thud thu nhap hien hanh ten ca sb thun hodc
thu h6i tai san d6ng thai vii vies thanh toan nq phai tra trong hmg 16/ ttrcmg lai khi cac khaki trong yeu cua thud thu
nhap hodn lai phai tra hoc tai san thud thu nhap hodn lai dugc thanh toan hoac thu
10
29,008,168,735 5,900,000,000 34,908,168,735
Dal han - HOi dOng b6i thutrng GPMB huyen Hoai Dirc - Cac khoan tra trade khdc
29,008,168,735
29,008,168,735
CONG TY CO PHAN DAU PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHWP SONG DA IV nam 2017
Dia chi: T6a nha SUDICO, dab -1g Mg Tri, phut:mg my Dinh I, quan Nam Tit Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HQ? NHAT
QuS, IV nam 2017
4. Ti4n
31/12/2017 01/01/2017
VND VND
Tig'n mat 13,098,917,420 1,489,901,658
Tien gfri ngan hang 52,112,151,092 45,690,428,724
Cac khoan tucmg ducmg tien 13,337,226,636 175,002,284,419
T6ng cOng
5. DAu tu.tai chinh ngin h#n
78,548,295,148 222,182,614,801
31/12/2017 01/01/2016
15,829,000,000
1,988,000,000
Gia goc
- C'd phi /du
Cong ty Cpdia oc dau khi
Cong ty CP dau tu - Song Da - Viet
Dirc COng ty CP dau tu PV2
- Ctic khan &fru he kink
Dkr phong Gia giic Du. phong ,.....--:"—= 01
/cor
(11,871,750,000) 15,829,000,000 (12,346,620,000) ,Au ?.:1 F 06 1
KHU CO?
- 7,500,000,000 (2,500,000,000) 611 -,:,1!,--„(LI!
(1,461,880,000) 1,988,000,000 (1,640,800,000)
T6'ng cOng 17,817,000,000 (13,333,630,000) 25,317,000,000 (16,487,420,000)
6. Phai thu ngin han caa khach hang 31/12/2017 01/01/2017
VND VND
Phai thu ngdn han tix khach hang 318,598,827,740 759,311,411,983
Phai thu ngan han tit cac ben lien quan 3,206,000,000 3,402,560,000
Timg cOng 321,804,827,740 762,713,971,983
Trong do:
- Du an KDT Nam An Khanh 284,245,860,829 724,751,281,927
- Du an KDT my Dinh - Mg Tri 21,558,357,245 21,736,357,245
- Cac du an va phai thu thucmg mai khac 16,000,609,666 16,226,332,811
Du phong phai thu ngin han khO doi (132,656,606,906) (132,430,089,467)
7. Tra tile& cho ngtroi ban ngin han 31/12/2017 01/01/2017
VND VND
Ngin han Tra truac cho nguai ban 81,533,333,183 205,646,924,940
Tra tradc cho cdc ben lien quan
81,533,333,183 205,646,924,940
11
Tiing cOng
9. Hang din kho 31/12/2017 Gia goc Dkr phOng
01/01/2017 Dkr phong
62,004,784,926 87,518,573,861
Gia g6c
2,708,177,806,313
2,397,256,898,562
G TY
(48,498,273,351A TNRit
HI VA N
G p
DA
vt
115,611,889,225 (43,883,687,615)
BAO CAO TA! CHINH HOP NHAT Quji IV nam 2017
CONG TY CO PHAN DAU PHAT TRIEN DO TH1 VA KHU CONG NGHWP SONG DA Dia chi: TOa nha SUDICO, du6ng Me Tri, phuCmg my Dinh I, pan Nam Tir Liem, Ha N6i
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT
Qujr IV nam 2017
8. Phai thu ngin han khac
Lai vay va cac khoan khac phai thu tir T6ng COng ty S6ng Da
Tam Ung cho nhan vier' Phai thu khac
31/12/2017 VND
4,156,250,000 56,248,215,988
1,600,318,938
01/01/2017 VND
4,156,250,000 66,545,535,170 16,816,788,691
Chi phi san xuat kinh doanh d6 dang 3,606,125,274,693 (3,126,026,609)
Du- an Khu DO thi Nam An Khonh 3,411,795,794,193
Du an nha may gach
Du. an Khu D6 thi MS) Dinh — Mj Tri 176,253,702,367
Cac du On khcic 18,075,778,133 (3,126,026,609)
Nguyen vat lieu va CCDC 53,990,046
176,133,342,502
19,175,676,024
73,800,871
(4,614,585,736)
T6. ng c(ing 3,606,179,264,739 (3,126,026,609) 2,708,251,607,184 (48,498,273,351)
10. Chi phi tra truck ngan han 31/12/2017
VND
01/01/2017 VND
16,502,480,936 6,899,828,840
61,260,808
16,494,617,222 4,759,886,789
144,757,074
23,463,570,584 21,399,261,085
(*) Theo Quyet dinh s6 20/2004/QD-UB ngay 19 thang 2 nam 2004 dm Uy ban Nhan dan Thanh ph6 Ha N0i ve viec phe duyet quy hoach chi ti& Khu DO thi My Dinh — Me Tri va Quyet dinh s6 5577/QD-UBND ngay 15 thang 12 nam 2006 cAa lily ban Nhan dan
Thanh ph6 HA NO ve viec dieu chinh mOt s6 chi tieu ve sir dung dat a xay dung Khu DO thi my Dinh — Me Tri, chu dau ttr có
trach nhiem dau to dtmg b0 ha tang ky thuat theo quy hoach va ban giao lAi 2 10 (tat TH1 va TH2 a xay dung tnreyng ti6u hoc va
trung hoc. Ngay 28 thang 9 nam 2012, C6ng ty rid thuc hien tam thed ban giao 10 dal TH1 cho Tnrong Trung hoc Ph6 th6ng Dan lap Marie Curie. Chi phi phat trien hA tang tra truOc cho 18 dat TH1 va TH2 du an My Dinh - Me Tri neu tren se dugc ben nhan ban
giao cac 16 dat nay bei hoan cho Cong ty.
11. Tai san ngin hart khac
Tling cOng
Chi phi ha tang 16 dat TH1 va TH2 du. an My Dinh - Me Tri (*)
Thue TNDN tam trich doi vai phan thanh toan theo tin d'O cua KH
Chi phi tra truac ngan han khac
C(ing
31/12/2017 VND
01/01/2017 VND
12
CONG TY CO PHAN DAU PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHIVP SONG DA Qui, IV nam 2017
Dia chi: Tea nha SUDICO, dtrtmg I%/16 Tri, phtreng My Dinh I, quail Nam Tir Liem, Ha Nei
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TA! CHINH HOT NHAT
Quy IV nAm 2017
13. Yid san CO dinh vo hinh
Chi tieu Website !lan mem
53,180,000
53,180,000
53,180,000
53,180,000
Quyen sii dung ddt
Dan vi tinh VND
TSCD vo hinh khac TOng Ong
Nguyen gia
SO thr ngdy 01/01/2017
Giam khac
SO du ngay 31/12/2017
Gia tri hao mon luy ke
SO du ngay 01/01/2017
'Chau hao trong ky
Giam khdc SiS du ngay 31/12/2017
Gia tri con lai
Tai ngly 01/01/2017
Tai ngay 31/12/2017
946,032,051
946,032,051
44,064,297
19,584,132
63,648,429
901,967,754
882,383,622
999,212,051
999,212,051
97,244,297 \c \.:"' °
19,584,132 .13
116,828,429
901,967,754
882,383,622
14. Bdt Ong san ddu tir
Nguyen gia
vao ngay 01/01/2017
- Tang trong ky
- Giam trong kY
Vao ngay 31/12/2017
Gid tri hao mon lily Ice
Vao ngay 01/01/2017
- Tang trong IcS7
- Giam trong ky
Vao ngay 31/12/2017
Gia tri con lai
Vao ngay 01/01/2017
Vao ngay 31/12/2017
Nha cfra VND
34,052,045,217
34,052,045,217
13,620,818,091
1,362,081,815
14,982,899,906
20,431,227,126
19,069,145,311
13
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI
VA KHU CONG NGHWP SONG DA Dia chi: Tea nha SUDICO, &rang Me Tri, phugng my Dinh I, quan Nam Tir Liern, Ha Nei
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAO CAO TAI CH1NH HcfP NHAT
Quj, IV neim 2017
BAN THUYET MINH BAO CAO TAI CHiNH HOOP NHAT QuSr IV nam 2017
Dan vi tinh: VND 12. Tai san co dinh hum hinh
Chi tieu Nha cum, vat
kien true
May mac, thiet hi
Pluming tign yin tai
Trang thitt bi van phong
Tai san co dinh khac
ging
21,096,169,443 3,188,905,454
24,285,074,897
15,693,573,975 1,553,038,904
17,246,612,879
5,402,595,468
7,038,462,018
3,135,386,064
3,135,386,064
2,936,956,245 180,866,986
3,117,823,231
198,429,819
17,562,833
709,518,713
709,518,713
663,577,794 45,940,919
709,518,713
45,940,919
109,250,901,998 3,188,905,454
(833,900,307) 111,605,907,145
55,419,133,676 5,816,912,878
(472,543,458)
60,763,503,096
53,831,768,322
50,842,404,049
Nguyen gia
SO dir ngay 01/01/2017 Mua trong k Dau to XDCB hoan thanh
Tang khac Chuyen sang BDS dau to Thanh Isr, nhtrong ban Giam khac
SO du ngay 31/12/2017
Gia tri hao mon WS, Ice
So du. ngay 01/01/2017 Khali hao trong lcS/ Chuyen sang BDS dau to Thanh 1S/, nhucmg ban
Tang khac Giam khac
SO du ngay 31/12/2017
Gia tri con lai
Tai ngay 01/01/2017
Tai ngay 31/12/2017
83,005,714,717
(833,900,307)
82,171,814,410
34,880,576,311 3,977,402,359
(472,543,458)
38,385,435,212
48,125,138,406
43,786,379,198
1,304,113,061
1,304,113,061
1,244,449,351 59,663,710
1,304,113,061
59,663,710
(*) Nha ccra, vat kien tritc bao g6m gia tri nguyen gia dm tea nha hrin hop HH3, KDT My Dinh — M'e Tri vOi s6 tien la 68.520.826.195 dong. Gia tri ciia tea nha h6'n hop nay dang dugc tam hach toan dua tren du toan tong mix dau to dm tea nha htin hop, chua bao g6m chi phi thue dat dm dien tich dat dm t6a nha h6n hop nay. Hien tai, Cong ty
dang tiep tuc hoan thin 116 so de hoan tat vie.c ks, hop d6ng thue dat vOi SO tai nguyen Moi tilting, Ha NOi.
14 7,4%) c, -
'
)..., 6
BAO CAO TAI CHINH HciP NHAT Qu.) IV neim 2017 CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI
VA KHU CONG NGHIVP SONG DA Dia chi: TOa nha SUDICO, throng M8 Tri, phuimg My Dinh I, qtfan Nam Tit Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOT NHAT
Qujr IV nam 2017
15. Tai sin (JO' dang dai han
- Chi phi SX, KD dang dai han
31/12/2017
VND
01/01/2017
VND
Du an Flea Hai -Da Nang
Du an Van La -Van Khe
Du an Tien Xuan
Du an khu do thi Nam An Khanh mo rOng
Du an khu do thi Long Tan - Nhon Trach, DOng Nai
Du an Bac duOng Tran Hung Dao -Hem Binh
likr an mai. rOng khu dan cu Bac dtrOng Trail Hung Dao - Flea Binh
Du an khu do thi Thinh Lang - Hoe Binh
Du an Bk Chau Giang, Phu Ly, Ha Nam
Du an khac
Tting cing
31/12/2017 Gia tri c6 tht thu
Gia gifIc hoi
01/01/2017
Gia gOc
Gia tri co tht thu 116. 1
811,863,760,885
474,349,140,757
4,10 T 139,816,761,238 O" PHA
v 01,1G NG1
100,634,586,577 ' _G 0, ;EM
1,108,529,817,830
482,541,881,323
147,256,805,409
100,736,146,486
85,657,717,011
13,612,153,000
120,105,929,427
7,533,390,945
21,277,515,271
1,108,529,817,830
482,541,881,323
147,256,805,409
100,736,146,486
85,657,717,011
13,612,156,000
120,105,929,427
7,533,390,945
1,108,529,817,830
474,349,140,757
139,816,761,238
100,634,586,577
84,689,686,908
35,188,315,126
44,119,750,087
7,521,390,945
21,277,515,271
84,689,686,908
35,188,315,126
44,119,750,087
7,521,390,945
21,277,515,271
1,719,460,907,794 2,087,251,356,702 2,065,973,844,431 2,016,126,964,739
15
CONG TY CO PHAN DAU TU' PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHItP SONG DA. Q14), IV nam 2017
Dia chi: Tea nha SUDICO, dating Me Tri, phuOng My Dinh I, quan Nam Tir Lift, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
CHINH HOP NHAT BAN THUYET MINH BAO CAO TAI
Quf IV liana 2017
- Chi phi xay dung co- ban do. dang 31/12/2017 01/01/2017
VND VND
Dtr an Khu du lich sinh thai Song Da - Ng9c Vimg 29,390,726,288 21,621,220,272
CAL dir an khac 1,335,031,261 1,191,109,657
Tong cOng 30,725,757,549 22,812,329,929
16
BAO CAO TAI CHiNH HOP NHAT
Quy IV nam 2017 CONG TY CO PHAN DAU TU. PHAT TRIEN DO TH1
VA KHU CONG NGHIt P SONG DA Dia chi: Dia chi: Tea nha SUDICO, &rang M6 Tri, phtreng My Dinh 1, quan Nam Tli Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT
QuST IV nam 2017
17
16. Dau tv tai chinh dai han
16.1 Dau tu. vao Cty lien kb
Gia g6c
31/12/2017
Gia tri hvp 1ST
Cong ty gach nhe Phlic Scm 6,000,000,000 -
C6ng ty CP DAti to Bat dOng san va thinmg mai Thang
Long 110,000,000,000 104,188,501,932
C6ng ty CP xay dung Sudico 10,000,000,000 9,934,779,437
Cong ty CP Dau tu phat
tri6n do thi va KCN Song
Da - Mi&I Trung 44,200,000,000 21,354,000,000
TOng Ong 170,200,000,000 135,477,281,369
Dan tic gop van vao don vi 16.2 khac 31/12/2017
Gia g(ic Gia tri hqp 1S7
Cong ty Co phan Phat tri6n hip hOi COng thIrcrng thanh ph6 Ha NOi (*) -
Cong ty Co phan Dail ur
Oat tri6n din Tay BAc (**) -
T6ng cong ty Co phAn Bao
him Toan CAu 8,800,000,000 6,389,419,857
Gia g6c
01/01/2017
Gia tri hvp ly Dv pining
6,000,000,000
110,000,000,000 104,188,501,932
10,000,000,000 9,934,779,437
44,200,000,000 17,226,767,409
170,200,000,000 131,350,048,778
01/01/2017
Dv phong Gia goc Gia tri hvp 1jr Dkr phong
834,970,000 834,970,000
- 27,200,000,000 8,108,105,683 (19,091,894,317)
(2,410,580,143) 8,800,000,000 8,800,000,000
—Falfe.„\
Dv pining
BAO CAO TAI CHINH HOP NHAT
Qui; IV nam 2017 CONG TY CO PHAN DAU TU. PHAT TRIEN DO TH!
VA KHU CONG NGHItP SONG DA Dia chi: Dia chi: Um nha SUDICO, dtrong M6 Tri, phtrOmg My Dinh I, pan Nam Tir Liern, Ha N6i
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAO CAO TAI CHiNH HOP NHAT
QuS, IV dam 2017
(34,216,962) 10,000,000,000
(409,505,347) 7,200,000,000
(8,548,949,756) 23,493,000,000
10,000,000,000
9,965,783,038
6,790,494,653
14,944,050,244
6,363,630,000
(34,216,962)
(409,505,347)
(8,548,949,756)
(3,636,370,000)
COng ty Co phan Dau to
Vinare Cong ty Co phan DTPT nha va do thi HUDSC Cong ty Co phan Diu w va Phat trim Van Phong Cong ty Tai chinh Co phan Song Da (***)
10,000,000,000
7,200,000,000
23,493,000,000
BAN THUYET MINH
9,965,783,038
6,790,494,653
14,944,050,244
87,527,970,000 55,807,033,618 (31,720,936,381) Tiing cOng 49,493,000,000 38,089,747,792 (11,403,252,208)
(*) Hoan thanh viec thodi von dau to tai chinh ctla SUDICO tai Cong ty CP phat trim Hiep h6i cong thucmg thanh ph6 Ha N6i theo Nghi quy6t s6 19A/NQ-CT-
HDQT ngay 24/4/2017 ctla H6i dtmg quan tri Cong ty.
(**) Hoan thanh viec thodi von clau to tai chinh cua SUDICO tai Ong ty CP Dan to phat trim din Tay Bac, theo Nghi guy& 87/NQ-CT-HDQT ngay 14/8/2017.
(***) Ngay 09/3/2016 C6ng ty tai chinh Co phan S6ng Da sap nhap vao Ngan hang TMCP Quan D6i. Da hoan thanh viec thodi von dau to tai chinh cua SUDICO
tai Ngan hang TMCP Quan d6i theo Nghi quy& 80/NQ-CT-HDQT ngay 10/7/2017.
18 ‘-'>' ' g -0 z
3,-;•_ 1 zr
19
193,673,600,481
26,757,799,000
220,431,399,481
193,673,600,481
26,757,799,000
220,431,399,481
Dai han Khu VP thuOc tea nha HI-13
Hoc vien Chinh sach va phat trien
251,398,019,266 205,267,431,804
70,288,259,869
526,953,710,939
154,874,793,870 204,928,739,348
30,892,257,494
390,695,790,712 Tong cOng
Trong do
Du an KDT Nam An Khanh
Du. an KDT My Dinh - Me Tri
Cac du an khac
CONG TY CO PHAN DAU TU' PHAT TRIEN DO THj VA KHU CONG NGH1VP SONG DA Dia chi: T6a nha SUDICO, duimg Me Tri, *rang My Dinh I, quan Nam Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHiNH HOT NHAT
Qujr. IV nam 2017
BAO CAO TAI CHiNH HOP NHAT Qu.) .1V min? 2017
17. Chi phi tra &ink dki han
Cong cu dung cu Chi phi sira chug lan Chi phi tra truac dai han khac
TOng cOng
18. Phil tra ngtrbi ban ngAn ban
Phai tra ngan han cho nguai ban Phai tra ngan han cho cac ben lien quan
tong cOng
19. Ngtrol mua tra tien trink ngin han
Ngin han
Nguei mua tra tien tuft
Cac ben lien quan tra tien truck
01/01/2017
718,253,142 1,907,578,190
765,731,647
3,391,562,979
01/01/2017
133,871,298,285 1,012,083,138
134,883,381,423
0110112014Ny TRIEN
VND,-A
169,308,559,230 10
955,832,000
170,264,391,231
-1,;;\
Ngirei mua tra tien truac la khoan tien gop von cua khach hang cho muc Bich tien hanh xay dung va phat tri'en cac du an bat clOng san cua C6ng ty bao gom Khu do thi My Dinh - Me Tri, Khu Do thi Nam An Khanh va cac du an khac cua
Cong ty.
20. Thue va cac khofin phai nOp nha nuOc 31/12/2017 VND
Thue gia tri gia tang
Thu& thu nhap doanh nghiep
Thue thu nhap ca nhan
Cac khoan phi, le phi va cac khoan phai nOp khac
tong cOng
21. Chi phi phai tra ngAn han
Trich truac iai vay phai tra
934,749,387
68,979,651,999
4,370,336,899
608,114,348
74,892,852,633
31/12/2017 VND
152,272,836,177
5,323,209,524
42,918,894,999
3,516,739,155
166,139,381
51,924,983,059
01/01/2017 VND
259,937,659,066
31/12/2017
598,286,535 953,789,095
1,552,075,630
31/12/2017
104,345,263,499
104,345,263,499
31/12/2017
VND
306,522,311,458
306,522,311,458
01/01/2017 VND
CONG TY CO PHAN BAU TU PHAT TRIEN DO THI BAO CAO TA! CHINH HVP NHAT
VA KHU CONG NGHItP SONG DA Qui, IV nem 2017
Dia chi: Tea nha SUDICO, duOng Me Tri, plereng MS , Dinh I, quan Nam Tir Liam, Ha Nei
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT
Quy IV nArn 2017
Chi phi phat trien co so' ha tang dkr chi del vai pha'n doanh thu da ghi nhan cho dkr an KDT Nam An Khanh
Trich truac chi phi xay dkmg
Trong do - Chi phi xay dung du an Khu do thi Alp Dinh - Me" Tri
- Chi phi xay dung du an Nam An Khcinh
- Chi phi xay dung du On B 'Jo Chau Giang
- Chi phi xay dung ctic du- On khac
Trich trtrac tin chain nep
Cac khoan khac
950,898,777,781
15,146,809,601
1,922,385,329
7,315,409,014
4,588,252,727
1,320,762,531
29,046,374,914
4,871,422,336
741,810,151,906
22,718,328,321
5,265,927,301
9,429,492,329
4,588,252,727
3,434,655,964
29,046,374,914
4,610,623,242
T6ng cong
22. Phil tra khac Ngin han
Co tot, loi nhua'n phai tra (*)
Phai tra ngan sach thanh pho (**)
Tien gop von dkr an dm KH
Khen thuang phai tra ding nhan vien
BHXH, BHYT, BHTN
Kinh phi cong doan
Tien den be GPMB
C6ng ty TNHH MTV Land Ha Hai
Cac khoan phai tra, phai nep khac
Tifing cong
Dal Ilan Phai tra khac cho cac ben lien quan
Tien g6p von dkr an KDT Nam An Khanh
Tien gOp von chr an KDT Van La - van Khe
Cac khoan clat coc thue kiot, bao ve
Phai tra dai han khac
1,152,236,220,809 1,058,123,137,449
31/12/2017 01/01/201
VND VN
99,042,280,000 198,083,880,00
13,084,244,056 13,084,244,056 '^v
77,941,962,527 77,941,962,527
11,522,700,000 20,877,700,000
506,890,273 884,877,673
2,533,244,519 2,355,736,143
2,555,215,198 2,555,215,198
404,300,000,000
48,071,041,519 21,386,335,519
659,557,578,092 337,169,951,116
6,293,207,000 3,929,512,000
463,242,095,621 383,875,809,436
154,166,892,200 155,216,892,200
3,948,894,496 3,589,607,002
410,000,000,000 410,000,000,000
1,037,651,089,317 956,611,820,638
20
CONG TY CO PHAN DAU TU' PRAT TRIEN DO THI BAO CAO TAI CHINH HQP NHAT
VA KHU CONG NGHIVP SONG DA Qzoi IV nam 2017
Dia chi: Tea nha SUDICO, throng Me Tri, plitrtmg MS, Dinh I, quart Nam Ttr Liem, Ha Nei
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT
Quy IV nam 2017
(*) Theo Nghi Quy'et Dai Hoi dong Co dong thtriIng nien so 12/NQ-CT-DHDCD ngay 18 thang 4 nam 2011, Dal Hei dong Co dong Ida thong qua phuong an chi tra co tire 20% bang tien la 198.083.880.000 dong Viet Nam (Trong de da
tam Ong 5% ce tirc bang tien Wang frng: 49.520.970.000, dong; Con phai tra co We 15% Wang irng so tien:
148.562.910.000, dong). Theo Nghi guy& s6 01/NQ-CT-DHDCD ngay 26/4/2015, Dai hei dong Co dOng da th6ng qua
phtrang an thay doi hinh thirc chi tra co tirc cOn lai cua nam 2010 (Phat hanh 14.586.291 co phieu menh gia 10.000
d6ng/CP Wang img voi s6 Von dieu 1e tang them 148.562.910.000 dong bang co tirc con lai chua chi nam 2010 cho co
dong). Deng thei theo ThOng ttr 162/2015/TT-BTC ngdy 26/10/2015 ctia Be Tai chinh thi viec phat hanh co phi6u tra
co fire phai clugc lay tir ngu'an lqi nhuan sau thud. Do do, C6ng ty dieu chinh hach toan phan co tirc con phai tra 15%
cua nam 2015 tir tai khoan 3388(phai tra khac) sang tai khoan 421 (lei nhuAn chua phan phei) de thirc hien chi tra co
tirc bang co phieu cho co Tong theo citing quy dinh. Theo Nghi guy& so 01/NQ-CT-HDQT ngay 04/01/2017, HOi clang
quan tri Cong ty da phe duyet chi tra 5% co tire nam 2015 bang tien mat va da thank toan vac, ngay 20/02/2017 (thkrc
hien Nghi quyet Dai HO cl6ng CO dong thtrOng Wen so 01/NQ-CT-DHDCD ngay 14 thang 4 nam 2016). Deng theyi;":6135
theo Nghi guy& so 01/NQ-CT-DHDCD2017 ngay 31/5/2017, Dai hei ding ce dong da thOng qua viec chia co tirc 10%;:::o NG
nam 2016 bang tien mat vol so tien la: 99.041.940.000 dong. co' PH ilk PHA
(**) Theo COng van so 230/UBND-KT cita 1:J3/ Ban Nhan dart Thanh phe Ha Nei, Cong ty three giao thgc hien xayeio:tHi
dung va ban cac can hi) thuec don nguyen 3 dm tea nha CT9, Khu Do thi My Dinh - Me Tri va phan Iqi nhuAn thtiu GONG I
&pc phai nep lai ngan sack nha ntroc. COng ty da tam tinh phan lei nhuAn phai nep lai la 13.084.244.056 deng Viet-§_9 NG ,
Nam. e/LIEN
23. Doanh thu chua thiyc high ngAn han
31/12/2017 01/01/2017
VND VND
962,769,272 1,521,026,445 Doanh thu chua thkrc hien caa cac him dong
Ttong cOng
962,769,272 1,521,026,445
21
BAO CAO TAI CHINH HOP NHAT
Q4 IV ?lam 2017 CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI
VA KHU CONG NGH10' SONG DA Dia c Dia chi: Tea nha SUDICO, clu.Cmg Me Tri, phueng My- Dinh I, qu4n Nam Tir Liem, Ha N'ei
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Quy IV nam 2017
24. Vay va nq thue tai chinh ngin ban Don vi tinh: VND
31/12/2017 Sti cif) kha nang tra
Gia tri nq
Trong kji
Tang Giam
01/01/2017 St) có kha 'fang tra
Gia tri na
70,419,703,692 70,419,703,692 Trai phi6u ngan han phat hanh 0 0 70,419,703,692
Vay ngan han 393,000,000,000 393,000,000,000 393,000,000,000 550,200,000,000 550,200,000,000 550,200,000,000
Na dai han d6n han tra 0 0 91,823,463,527 91,823,463,527 91,823,463,527
TOng ding 393,000,000,000 393,000,000,000 393,000,000,000 712,443,167,219 712,443,167,219 712,443,167,219
25. Vay va nq thug tai chinh dai h#n
Gia tri
31/12/2017 S6 co kha Wang tra
nq Tang
Trong ky
Giam Gia tri
Don vi tinh: VND
01/01/2017 SC) co kha nang tra
nq
Vay dai han NH TMCP V* A 150,000,000,000 150,000,000,000 - - 150,000,000,000 150,000,000,000
Na dai hall khac 91,343,285,250 91,343,285,250 91,343,285,250 - - -
TOng cong 241,343,285,250 241,343,285,250 91,343,285,250 - 150,000,000,000 150,000,000,000
BAO CAO TA! CHiNII 111;1P NHAT Quf, IV nom 2017
CONG TY CO PHAN DAU PHAT TRIEN DO THI VA KHU CONG NGHICP SONG DA Dja chi: Tea nha SUDICO, dating Me Tr', phtamg my Dinh I, quail Nam Tir Liam, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
26. VOn chef so' him 26.1 Tinh hinh tang giim nguOn von chef s6 Mtn
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Quf IV nam 2017
Don vi tinh: VND
VtIn diu tir ctia chef ser Von co plain di phit hinh hou
l'hang dtr '(n c8 phin
Chanh Itch Minh Co phitu guy gii lai tali sin +
gib hiSi doii
Quy dau tir phat men
QuY khic thu(ic von chef so turn
Lqi nhu#n sau thue chira phin
phoi
Lai ich CO &Mg 'thong lam soil
TOng cong
A 1 2 3 4 5 7 8 9 10
SO du tai 'may 01/01/2016 1,000,000,000,000
- Tang von trong nam - Lqi nhuan trong nam - Chia co tire trong nam
- CO rirc chia cho co d8ng kh6ng kiem soft - Trich cic guy trong nim - Tang, giant khic trong nam S6 du tai ngiy 31/12/2016 1,000,000,000,000
- Tang van trong nam - Lqi nhuan trong nim - Chia ye ttrc trong nam
- CO grc chia cho co dong kh6ng kiem soft - Trich cac guy trong nam - Tang, giam khic trong nam So du tail ngiy 31/12/2017 1,000,000,000,000
26.2 Chi tit von dio, cfia chef sly hall
- Von daft tir cda TOng ding ty Song Da
- Von dL tir cua cac dei tufmg khic
COng
* SO Itiqng c8 phieu guy: 958.060 ce phieu
219,017,196,787
219,017,196,787
219,017,196,787
(61,161,904,650) -
(61,161,904,650)
(61,161,904,650)
749,086,734,305
111,122,105
749,197,856,410
72,616,146
749,270,472,556
7,523,041,519
-
-
7,523,041,519
7,523,041,519
62,406,320,269
178,993,172,174
(49,520,970,000)
(9,656,842,948)
182,221,679,495
133,005,628,537
(99,041,940,000)
(27,791,074,744) 148,562,910,000
336,957,203,288
13,587,301,013
1,484,274,922
(955,500,000)
(177,526,810)
1,521,914,040
15,460,463,165
12,443,988,088
(955,500,000)
(579,284,547)
26,369,666,706
31/12/2017 VND
1,990,458,689,243
180,477,447,096 (49,520,970,000)
(955,500,000) (9,723,247,653)
1,521,914,040 2,112,258,332,726
145,449,616,625 (99,041,940,000)
(955,500,000) (28,297,743,145)
148,562,910,000 2,277,975,676,206
01/01/2017 VND
363,007,500,000
636,992,500,000
363,007,500,000
636,992,500,000
1,000 ,000,000,000 1,000,000,000,000
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI VA KHU CONG NGHItP SONG DA Dia chi: T6a nha SUDICO, chrong Nee Tri, plurang my Dinh I, quan Nam Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI
Quy IV nam 2017
BAO CAO TAI CHINH HQP NHAT Quii IV nam 2017
Tir Liem, Ha NO
CHINH HQP NHAT
26.3 Cac giao dich ve von voi cac chii huu va pilau ph& co ttrc, chia Iqi nhu4n
quy IV nam 2017 VND
quy IV nam 2016 VND
VOn dau ttr cua chii stir hum 1,000,000,000,000 1,000,000,000,000
VcOn gOp dk ky 1,000,000,000,000 1,000,000,000,000
V6n Op tang trong Icy Von gop giam trong ky
1,000,000,000,000 1,000,000,000,000 Von g6p cuOi ky
Co tirc,191 nhuOn da chia cl
26.4 Co phieu 31/12/2017 01/01/2017 c?..." (
VND (":1(u:), VND PH DO TI
56 ltrog c6 phieu dang IcY phat hanh S6 lucmg c6 phieu da ban ra ding chung
100,000,000 100,000,000
100,000,000 .0 CON(
100,000,000 -SO NI
- Cdphi'Au pha thong 100, 000, 000 100,000,000
- Co phieu uu dl i S6 ltrcrng co phik duqc mua lai 958,060 958,060
- Co phriu pha thong 958,060 958,060
- CophiA zru dl i S6 lucrng co phik dang ltru hanh 99,041,940 99,041,940
- Co phiju pho thong 99,041,940 99,041,940
- Co phtEu zru clai
- Menh gia co phieu clang ltru hanh: 10.000 d6ng
26.5 Cac quy cua cong ty 31/12/2017 01/01/2017
VND VND
Quy clk to phat tri6n Quy khdc thuOc von chu soy hOu
Tong cOng
749,270,472,556 7,523,041,519
756,793,514,075
749,197,856,410 7,523,041,519
756,720,897,929
24
BAO CAO TAI CHINH HOP NHAT
Quy IV tie:1m 2017 CONG TY CO PHAN DAU PHAT TRIEN DO THI
VA KHU CONG NGHIEP SONG DA Dia chi: Tea nha SUDICO, dutrng Me Trl, phuCmg my Dinh I, quan Nam Tit Liem, Ha N6i
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HciP NHAT Quy IV nam 2017
27. Lqi ich ciia cac ca (long kitting kiern sok Dan vi tinh: VND
COng ty CO phan Vat C6ng ty TNHH C8ng ty Co pilau Cling ty phan Cling ty CP Tit' van
lieu xay dqng va dau CongChi tieu Sudico Thang Long dich vu Sudico Sudico Ma Binh Sudico
tir phat hien Sudico
Tai ngay 31/12/2017
V6n di6u 1' da gel) 166,600,000 7,350,000,000 17,500,000,000 8,700,000,000 4,506,000,000 38,222,600,000
Thang du von 117,250,000 - 117,250,000
Chenhlch ty' gia lnii dodi -
Quy clau to va Oat trim - 1,017,901,348 1,265,616,235 113,247,536 2,396,765,119
Qu9 khde thu6c von chi' soy him
Lcsi nhuan chua phan ph6i (18,395,424) 1,707,958,119 (2,624,289,148) (10,394,267,025) (3,037,954,935) (14,366,948,413)
148,204,576 10,075,859,467 16,258,577,087 (1,694,267,025) 1,581,292,601 26,369,666,706
CONG TY CO PHAN DAU TU . PHAT TRIEN DO THI BAO CAO TAI CHINH HQP NHAT
VA KHU CONG NGHIEP SONG DA Qu.). IV nam 2017
Dia chi: T6a nha SUDICO, dtrOng Me Tri, phtramg my Dinh I, quan Nam Tir Liem, Ha NOi
Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT
QuS, IV nam 2017
28. BA° cao ket qua hoyt Ong kinh doanh
28.1 Doanh thu ban hang va cung cap dich vy quji IV nam 2017 quS7IV nam 2016
VND VND
Tling doanh thu -1,025,233,541 18,300,322,560
Trong do Doanh thu ban hang va cung cap dich vki (1,025,233,541) 18,300,322,560
Cac khofin giam trir doanh thu 65,729,245,277
Doanh thu thuan (66,754,478,818) 18,300,322,560
Trong clo Doanh thu ban hang va cung cap dich vu (66,754,478,818) 18,300,322,560
28.2 Gia von hang ban vä dich vy cung cap quS, IV nam 2017 quj, IV nam 2016
VND VND
Gia von cCia hang ban va dich vu da cung cap (248,833,385,380) 14,705,875,582
Ttong Ong (248,833,385,380) 14,705,875,582
28.3 Doanh thu hoyt Ong tai chinh quST IV nam 2017 quj, IV nam 2016
VND VND
Lai ti&t. girl 5,353,156,945 2,321,456,738
Co tire, lqi nhuan dugc chia
Chuye'n nhugng CO phan
T8ng Ong 5,353,156,945 2,321,456,738
28.4 Chi phi tai chinh quS, IV nam 2017 quj, IV ram 2016
VND VND
Lai tiLt vay
Trich lap, hoan nhap dkr phong giam gia cac khoan dau to tai chinh 2,122,916,435 (14,099,407,086)
Tong Ong 2,122,916,435 (14,099,407,086)
28.5 CP ban hang va QLDN quSi IV nam 2017 quSr IV nam 2016
VND VND
Chi phi ban hang 4,519,445,486 2,439,106,828
Chi phi quan 1y doanh nghiOp 31,761,601,353 (4,172,681,375)
Tong Ong 36,281,046,839 (1,733,574,547)
28.6 Thu nhap khac va chi phi khac quS, IV nam 2017 quy IV nam 2016
VND VND
26
CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHiNH HOP NHAT
VA ICHU CONG NGHICP SONG DA Qu.) IV nam 2017
Dia chi: Tea nha SUDICO, throng Me Tri, phlreng My Dinh I, quan Nam Tir Liem, HA Nei Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT
QuS, IV nam 2017
Thu nhap khac 6,010,001 (69,233,324)
Chi phi khac 3,427,846,438 4,545,454,215
T6ng cOng (3,421,836,437) (4,614,687,539)
Giai trinh bien Ong ket qua kinh doanh git-ra qujr 4/2017 so Arai ding 14 quS , 4/2016:
Trong quy 4 va ca nam 2017, Cong ty dd giam doanh thu 65.632.218.762 cliing cita hop di sing chuyen nInrong quyen sir dung cldt co ha tang ky thuat cua dtr an Khu do thi mai Nam An Khanh s6 01/2014/HDCNQSDD/SUD-TCD ngay 1/12/2014 voi COng ty ca phan d'au to TCO Viet Nam. Ben canh dO, C6ng ty cid thtrc hien vi'ec chuyen nhacmg quy6n sir dung dat Khu dat 12,04 ha thuOc Khu do thi maxi HOa Hai 1-3, phaang IRA Hai, quan Ngu Hanh San, thanh phO Da Nang. Tuy nhien, do dang trong giai down hoan thien met so it'o so, thu tic nen Hop (fang chuyen nhtoong quyen sir dung Tat not tren chtra dir dieu kien de ghi nhan doanh thu trong nam 2017. Cong ty da can dr tren gia tri chuyen nhtrong dm Hop d6ng de hoan nhap 296.666.056.945 d6ng don vi da trich lap. Chinh vi vay, ket qua kinh doanh Qu5r 4 va ca nam 2017 dm C6ng ty co nhUng bin Ong so veri QuY 4 va ca nam 2016.
29. Thue thu nhap doanh nghiep
Thud thu nhap doanh nghiep ("TNDN") ap dung cho C6ng ty nllir sau:
Thu suk TNDN cho Cong ty la 20 % lqi nhuan chin thud.
Cac bao cao thud cua Cong ty se chili sukiSm tra cua co quan thud. Do viec dp dung luat va cac qui dinh ve thud co the &roc giai thich theo nhieu each khac nhau, se thus duoc trinh bay tren cac bao cao tai chinh hop nhat quy IV co the se bi thay dfii theo quySt dinh cu6i ding cua ca quan thus.
Chi phi thud TNDN hien hanh quS7 IV nam 2017 quji IV nam 2016
VND VND
Chi phi thud TNDN hien hanh 32,484,593,903 37,482,508,416
Chi phi thud thu nhap hoan lai 204,325,800 259,871,582
Tling Ong 32,688,919,703 37,742,379,998
29.2 Thai thu nh(lp doanh nghifp
Thud TNDN hien hanh phai tra &roc xac Binh dua tren thu nhap chit' thud ciia Icy hien tai. Thu n114 chiu thud cua C6ng ty khac voi thu nhap dtroc bao cao trong bao car) k'St qua hoat dOng kinh doanh hop nh'At quy IV vi thu nhap chiu thud kh6ng bao gem cac khoan mix thu nhap chlu thud hay chi phi duvc khau trir cho mix dich tinh thus trong cac ky khac va cling khOng bao gO'm cac khoan muc thong phai chit' thud hay khOng &roc khau trir cho muc dich tinh thud. Thue TNDN hien hanh phai tra cna Cong ty mg va cac cOng ty con duqc tinh theo thud suat da ban hanh den ngay IcSt
thnc ky ke toan.
30. Nghiep vu vbi cac ben lien quan
Danh sach cac ben lien quan da c6 giao dich trong Icy va/hoac co khoan phai thu/phai tra tai ngay ket thuc ky ks toan quy IV voi Cong ty:
STT Ten cong ty Mai quan he
1 C6ng ty Co phan Dau to Bat dOng san & TM Thang Long Cong ty lien kSt
29.1
27
CONG TY CO PHAN DAU Tip PHAT TRIEN DO Till BAO CAO TAI CHINH HcIP NHAT
VA KHU CONG NGHICP SONG DA Qu.} IV nam 2017 Dia chi: T6a nha SUDICO, throng Me Tri, phu6ng my Dinh I, quan Nam Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
QuST IV nam 2017
2 Cong ty Co phan xay dung Sudico
Cong ty lien ket
3 T6ng cling ty Song Da
Co dOng
Kh6ng co giao dich trong yeti cua C6ng ty vii cac ben lien quan trong kSf.
Cac clieu kien va cliju khocin cua cac giao dich vori cac ben lien quan
C6ng ty ban hang/cho thue cho cac ben lien quan theo mud gid ban/thue niem yet thOng thuOng.
S6 du cac khoan phai thu, phai tra tai thei diem ngay 31 thang 12 nam 2017 khong can bao dam, khong co lai suit va se dugc thanh toan bang tien. Cho giai doan tai chinh quji IV lc& thilc vao ngay 31 thang 12 nam 2017, COng ty clura trich lap bat cir mot khodn du phong ng phai thu Ich6 dai nao lien quan den s6 tien cac ben lien quan con ng Cong ty (31 thang 12 nam 2016: 0). Viec danh gia nay dugc thuc hien cho m6i nam th6ng qua viec kiem tra tinh hinh tai chinh cila ben lien quan va thi trutmg ma ben lien quan dO hoat d6ng.
Vao ngdy ket thac lc)) ke toan qi4 IV, cac khoan phai thu va phai fret vdi cac ben lien quan nhu. sau: ;
T 31/12/2017:; PHA:
Cac ben lien quan Nei dung nghiep vu VND:PHAT THI‘
Ccic khodn phai thu khdc iNG NG
Tong cong ty S6ng Da Tien lai vay 4,156,250,000'NG
4,156,250,000';
Phcli thu khdch hang
COng ty CP Wu to BDS va TM Thang Phdi thu chuyen nhugng dat da c6 ha tang Long du an KDT Nam An Khanh
3,206,000,000
3,206,000,000
Trii truck cho ngtrai &in
Phcii tra khdc
C6ng ty CP Dau to BDS va TM Thang Long Cap quy khen thuang ply6c lgi 66,700,000
Cac ca nhan co lien quan GOp von chr an NAK, Van La - Van Khe 6,293,207,000 6,359,907,000
Ph& tra ngtrol ban
C6ng ty Co phan xay dung Sudico Thi citing du an my Dinh - Me Tri, An Khanh
31. Muc dich va chinh sach quan 1ST rui ro tai chinh
Ng phai tra tai chinh cua Cong ty ch6 yeti bao g6m cac khodn vay va ng, cac khoan phai tra ngu6i ban va cac khoan phai tra khdc. Muc dich chinh cua nhUng khoan ng phai tra tai chinh nay la nham huy dOng nguon tai chinh phuc vu cac hoat dOng cua C6ng ty. COng ty co cac khoan cho vay va cac khodn phai thu ,khac, phdi thu khach hang, tien mat va tien girl ngan phat sinh truc tiep hoat dOng C6ng ty. Cong ty khong nam giir hay phat hinh ding cu tai chinh phai sinh.
COng ty co rui ro thi tru6ng, rui ro tin dung va rui ro thanh khoan.
28
CONG TY CO PHAN DAU Tif PHAT TRIEN DO TIlf BAO CAO TAI CHINH HOP NHAT
VA KHU CONG NGHW SONG DA Qu.) IV nam 2017
Dia chi: Toa nha SUDICO, duorng Me Tri, phtfang My Dinh I, qudn Nam Tir Liem, Ha Nei Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOT NHAT
QuSi IV nam 2017
Nghi'ep vu quan ly raj ro la nghiep vu khong the thieu cho toan be hoat deng kinh doanh cua C6ng ty. Cong ty da xay cikmg he thong kiem soat nham dam bdo sir can bang er mirc hop ly gift chi phi rui ro phat sinh va chi phi quan ly rui
ro. Ban T6ng Giam dec tpc theo clOi quy trinh quan ro C6ng ty de dam bao sir can bang hop ly ro va kiem soat rid ro.
Ban Tong Giam dec xem xet va thong nhat ap dung cac chinh sach quan ly cho nhting rui ro nOi tren nhu sau:
Rea ro 114 trwang
Rui ro thi truing la rui ro ma gia tri hop Vi cua cac lung tien trong ttrcmg lai cua met ding cu tai chinh se bien Ong theo nhang thay doi cua gia thi truing. Gia thi tnremg ,c6 bon loai rid ro: ro suit, ro tien te, raj ro gia hang
h6a ro ve gia khac, chang han nhu ro ve gia co phan. Cong cu tai chinh bi anh huang bed rui ro thi trugng bao gem cac khoan vay va nq, tien giri, cac khoan dau to san sang de ban . Cac phan tich de nhay nhu dtrgc trinh bay duai day lien quan den tinh hinh tai chinh cita C6ng ty tai ngay 31 thang 12 nam 2017 va ngdy 31 thang 12 nam 2016.
Cac phan tich dO nhay nay da clugc lap ten co soy gia tri cac khoan ng thuan, ty le gitta cac khoan nq co 151 suit co dinhva cac khoan nq co ldi suit tha not va ty le tucrng quan gift cac cong cu tai chinh co g6c ngoai to Id khong thay &M.
Khi tinh toan cac phan tich dO nhay, Ban Tang Giam cloc gia dinh rang: MIEN •
DO nhay cua cac khoan muc tren bang can del ke toan lien quan den cac cong cu ng san sang de ban;
DO nhay cua cac khoan muc co lien quan trong bao cao ket qua hoat Ong kinh doanh bi anh huorng cac thay trong gid dinh ve rui ro thi truing tucmg img dua tren cac tai san va ng phai tra tai chinh ma COng ty nam gift tai ngay. - •
31 thang 12 nam 2017 va 31 thang 12 nam 2016.
Red ro idi salt
Rui ro 151 suit la rui ro ma gia tri hgp 1Y hoc cac lueng tien trong Wong lai met cong cu tai chinh bien dOng theo thay doi ldi suit thi truerng. Rui ro thi true:mg do thaydoi lai suit cua Cong ty chu yeu lien quan den tien va cac khoan tien giri ngan han cua C6ng ty. Day la cac khoan dau to ngan han va kh6ng clime C6ng ty nam gift nham muc dich thu lqi tir str tang len trong gia tri.
Cong ty quart ly rui ro lai suit bang cach phan tich tinh hinh earth tranh tren thi truing co clugc cac 151 swat c6 lgi cho muc dich cita Cong ty va van ram trong giai han quan ly rui ro cua minh.
DQ nhay doi vai Mi suot
COng ty khOng thuc hien phan tich de nhay doi voi lai suit cho giai doan tai chinh quy IV nam 2017 vi phan lan chi phi iai vay cua cac khoan vay trong giai doan nay dang dugc von hoa vao cac du an.
Red ro ngogi tg
Cong ty co rui ro ngoai te do dux hien , mua va ban hang hod bang cac don vi tien khac vgi deng tien toan cua COng ty nhu clugc trinh bay trong Thuyet mink. COng ty quan ly rui ro ngoai te bang cach xem xet tinh hinh thi truing hien hinh va du kien khi Cong ty lap ke hoach mua va ban hang h6a trong tucrng lai bang ngoai te, ngoai tax viec tang ty le phi:mg ngira rui ro. C6ng ty khong sir dung bat ky cong cu tai chinh phai sinh de phong ngira rui ro ngoai to cita mirth.
DO nhgy &it vai ngoai te Cong ty khong thuc hien phan tich de nhay doi vii ngoai to cho giai doan tai chinh quy IV nam 2017 vi cac khoan muc tien to co g6c ngoai to Id khong dang ke.
Rui ro v" gici co phi&
Cac c6 phieu da niem yet va chua niem yet do C6ng ty nam gift bi anh htrOng bOi cac rid ro thi truerng phat sinh tir tinh khong chic chin ve gia tri Wong lai cua c6 phieu dau tu. C6ng ty quan ly gia rui ro ve gia co phieu bang cach thiet lap han mac dau to vac, co phieu. Hei dong Quan tri cua C6ng ty ding xem xet va phe duyet toan be cac quyet dinh dau to vao co phieu.
29
Nguyen TN QuSrnh
Zan 4nA gff"(
TrAn VFO Dung
CONG TY CO PHAN DAU TU PHAT TRIEN DO THI BAO CAO TA! CHINH HOP NHAT VA KHU CONG NGHIEP SONG DA Q1.05 IV nam 2017
Dia chi: Toa nha SUDICO, duang Me Trl, phtrang My/ Dinh I, quan Nam Ur Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029
BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
Quy IV nam 2017
Rui ro )4' gid hang h6a
Cong ty co rui ro ve gid hang hOa lien quan den chi phi phdt trien dot va xay dung co se ha tang/cong trinh. Cong ty quan ly rui ro nay thong qua viec theo dOi chat the cac th6ng tin va tinh hinh CO lien quan cua thi truang bat dOng san. C6ng ty chua su dung cac tong cu phdi sinh dam bao a phong ngira rui ro ve chi phi phat trien dot va xay dung co sa ha tang/c6ng trinh.
Rai ro tin dyng
Riii ro tin dung la rui ro ma mOt ben tham ,gia trong mOt cong cu tai chinh hoac hop dtmg khdch hang kh6ng thuc hien cac vu caa minh, don den ton that ve tai chinh. COng ty co rui ro tin dung tir cac hog dOng san xuat kinh doanh ciia mirth (chit yeu d6i vii cac khoan phai thu khdch hang) va tir hog dOng tai chinh cua mink, bao g6m tien girl ngan hang, nghiep vu ngoai hOi va cac cong cu tai chinh khae.
Phai thu khdch hang
Cong ty quart 1Y rui ro tin dung khdch hang thong qua cac chinh sach, thu tuc va quy trinh kiem soot cua C6ng ty co lien quan den viec quan ly raj ro tin dung khdch hang.
C6ng ty throng xuyen theo dOi cac khoan phai thu khdch hang chtra thu duoc. D6i vii cac khdch hang lan, Cons ty thirc hien xem xet sir suy giam trong chat luting tin dung dia timg khdch hang tai ngdy lap bdo cdo. Tren co sa na \va viec cac khoan phai thu khdch hang cua C6ng ty có lien quan den nhieu khdch hang khaz nhau, rui ro tin dung khon bi tap trung clang ke vao mot khdch hang 'that dinh.
TMn grri ngiln hang
COng ty,chit yeu duy tri so du tien tai cac ngan hang &roc nhieu ngtrai bit den a Viet Nam. Rai ro tin dung d6i vii so du tien girl tai cac ngan hang &roc quan ly bii b0 phan ngan quy Cong ty theo chinh sach Cong ty. ro tin dung t'Oi da cua COng ty doi vii cac khoan muc trong bang can doi ke toan tai moi ky lap bdo cao chinh la gid tri ghi
so. C6ng ty nhan thay mix dO tap trung rid ro tin dung dOi vii tien girl ngan hang la thap.
Rtii ro thanh khocin
ROI ro thanh khoan la rui ro Cong ty gap kite khan khi thut hien cac nghla vu tai chinh do thieu von. Rui ro thanh khoan cua Cong ty chit yeu phat sinh tir viec cac tai san tai chinh va nq phai tra tai chinh co cac thai diem ddo han Lech nhau.
C6ng ty giam sat ro thanh khoan thOng qua viec duy tri mot luting tien va cac khoan vay ngan hang a mac ma Ban TOng Giam doc cho la dit de dap irng cho cdc hoat dOng cua C6ng ty va de giam thieu anh huang cua nhang bien dOng ve luting tien.
Tai san &Aim bao
Cong ty Ichong nam giu tai san dam bao cua mot ben khac vdo ngay 31 thang 12 nam 2017 va ngay 31 thang 12 nam 2016.
Ha Noi, ngay 30 thang 01 nam 2018
CONG TY CO PHAN DAU TI! PHAT TRIEN DO THI VA KHU CONG NGHICP SONG DA
Ngtroi lap Ke toan trtrerngm, T6ng giam dee Cong ty
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