CONG TY CP DT PT DO THI VA KCN SONG DA Tba nha SUDICO, duamg Me" Tri, phutmg My Dinh 1, quan Nam TU . Liem, Ha NOi

BANG CAN DOI Kt TOAN - HOP NHAT Ngay 30 thang 9 nam 2015

(Theo Thong to 200/2014/7T-BTC)

Tai sin MA so Thuyt.t minh SO cutii ky St; dAu nam

A. Tai sin ngin han 100 3,250,964,495,414 3,216,846,427,107 1. Tie'n va cac khocin twang &rang tin 110 4 133,347,740,472 143,378,027,914

1. Tidn 111 133,347,740,472 143,378,027,914 2. Cac khoan nrong durmg tidn 112

II. flan to tai chinh nein han 120 5 98,753,300,000 52,209,600,000 1. Chirng khoan kinh doanh 121 119,892,600,000 170,644,200,000 2. Du phong giam gia thing khoan kinh doanh 122 (21,139,300,000) (118,434,600,000) 3. Dau to nam itt den ngay dao han 123

III. Cac khoan phcii thu 130 393,162,206,098 242,442,214,879 1. Phai thu ngan han cua khach hang 131 6 478,127,223,374 327,501,121,372 2. Tra tnrac cho ngtr6i ban ngan han 132 7 42,782,310,093 42,260,582,065 3. Phai thu nOi b0 ngan han 133 4. Phai thu then tidn dO kd hoach hop d6ng xay dung 134 5. Phai thu ve cho vay ngan han 135 6. Phai thu ngan han khac 136 8 9,766,832,601 10,185,060,933 7. Du phong phai thu ngan han kh6 dOi 137 (137,514,159,970) (137,504,549,491) 9. Tai san thidu chi 139

IV. Hang ton kho 140 9 2,540,310,809,619 2,694,862,591,388 1. Hang ton kho 141 2,588,135,877,686 2,742,130,407,311 2. Du phOng giam gia hang rem kho 149 (47,825,068,067) (47,267,815,923)

V. Tai san nedn han khcic 150 85,390,439,225 83,953,992,926 1. Chi phi tra tar& ngan han 151 10 16,779,074,593 17,113,029,117 2. Thud GTGT &roc khan trir 152 8,771,600,995 8,328,885,104 3. Thud va cac khoan khac phai thu Nha nu& 153 286,975,569 402,490,397 4. Giao dich mua ban lai trai phidu Chinh phit 154 5. Tai san ng&I han khac 155 11 59,552,788,068 58,109,588,308

B. TM sin ail han 200 2,211,017,858,981 2,202,980,566,808 1. Cac khoan phcii thu dai han 210 34,971,263,535 34,971,263,535

1. Phai thu dai han cid khach hang 211 2. Tra liar& cho ngubi ban dai han 212 7 34,971,263,535 34,971,263,535 3. V6n kinh doanh a don vi tnrc thuOc 213 4. Phai thu not b0 dai han 214 5. Phai thu ve cho vay dai han 215 6. Phai thu dai ban khac 216 7. Du phongphai thu dai han khO doi 219

II. TN san co dinh 220 65,228,297,960 70,033,600,595 1. Tai san c6 dinh hint hinh 221 12 57,390,433,105 62,052,263,473 - Nguyen gid 222 103,796,669,627 101,505,007,809 - Gia tri hao mon lily kd 223 (46.406,236,522) (39,452.744,336) 2. Tai san c6 dinh thue tai chinh 224 - Nguyen gia 225 - Gia tri hao mem 10y kd 226 3. Tai san co dinh v6 hinh 227 3 7,837,864,855 7,981.337,122 - Nguyen gia 228 8,726,262,051 8,726,262,051 - Gia tri hao mon hly ke 229 (888,397,1961 (744.024.P29)

III. &it dOng san ddu hr 230 14 3,149,582,881 3,279,017,794

- Nguyen gia 231 4,314,497,098 4,314,497,098

- Gia tri hao mon lay Ich 232 (1,164,914,217) (1,035,479,304)

IV. rai san da dung dai han 240 15 1,733,817,322,366 1,717,308,322,974

1. Chi phi san xua't, kinh doanh ddr dang dai han 241 1,685,133,312,397 1,669,287,081,942

2. Chi phi xay dung ca ban da dang 242 48,684,009,969 48,021,241,032

V. Ddu hr tai chink dai han 250 16 361,622,846,036 366,323,186,122

1. DAu hr vao cong ty con 251

2. DAu to vao cong ty lien kSt, lien doanh 252 138,029,442,418 142,029,782,505

3. Dan to gbp vein vao don vi khac 253 255,677,970,000 255,677,970,000

4. Du phong dAu to tai chinh dai hart 254 (32,084,566,382) (31,384,566,383)

5. DAu to nam gift den ngay dao han 255

VI. Tai san dai han khac 260 12,228,546,203 11,065,175,788

1. Chi phi tra truac dai han 261 1 7 1,820,366,670 656,996,255

2. Tai san thus thu nhap hoan lai 262 10,407,779,533 10,407,779,533

3. ThiSt bi, vat tu, phn tang thay thS dai han 263

4. Tai san dai han khac 268 400,000 400,000

VII. Lqi thj thuang mai 269

Tiing Ong tai san 270 5,461,982,354,395 5,419,826,993,915

h- Tmuiyenht Ngutin von Ma so So cuoi ky SO dAu nam

A. No' phai tra 300 3,588,368,250,354 3,653,905,916,589

I. Nq ngdn han 310 2,718,695,173,459 2,893,241,922,834

1. Phai tra ngtroi ban ngan han 311 17 96,961,102,139 108,001,070,930

2. NgtrOi mua tra teen truck ngan han 312 19 89,184,023,070 79,854,124,683

3. Thus va cac khoan phai Op Nha nuke 313 20 122,494,440,182 218,909,467,586

4. Phai tra ngutri lao dOng 314 22,191,328,678 26,700,781,421

5. Chi phi phai tra ngan han 315 21 1,239,266,005,640 1,128,883,450,998

6. Phai tra mji 130 ngan han 316 - -

7. Phai tra theo tin di) kd hoach hop ding xay dung 317 -

8. Doanh thu chtra thuc hien ngan han 318 - -

9. Phai tra ngan han khac 319 22 231,155,331,186 230,201,949,848

10.Vay va no thud tai chinh ngan han 320 23 881,797,428,489 1,062,532,592,629

11. Du phong phai tra ngan han 321 - -

- 12.quy khen thtrangphfic lqi 322 35,645,514,075 38,158,484,739

13.Quy binh on gia 323 - -

14.Giao dich mua ban lai trai phiSu Chinhyha 324 -. -

I1. Nq dai han 330 869,673,076,895 760,663,993,755

1. Phai tra ngutri ban dai han 331 - -

2. Ngutri mua tra tin vixen dal han 332 193,380,600,481 193,380,600,481

3. Chi phi phai tra dai hp 333 - -

4. Phai tra mil 1-4 vS von kinh doanh 334 - -

5. Phai tra ne)i b"di dai han 335 - -

6. Doanh thu chum thuc hidn dai han 336 25 1,277,916,592 896,380,148

7. Phai tra dai han khac 337 22 345,300,681,866 237,831,861,380

8. Vay va nu, tl_.', tai chinh dai han 338 24 328,107,294,121 328,107,294,121

9. Trai phidu chuySn deii 339 - -

10.Co phidu Lai dai 340 -

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11. Thud thu nhap hoa'n lai phai tra 341

12. Du phong phai tra dai han 342 1,606,583,835 447,857,625 13. Quy phat trien khoa hoc va ding ngl*' 343

B. Vtm chii so. him 400 26 1,861,067,514,670 1,752,006,122,712 I. Win chn hiiu 410 1,861,067,514,670 1,752,006,122,712

1. Win dau to ctia cha so Wu 411 1,000,000,000,000 1,000,000,000,000 - Co phidu ph6 thong cO quydn bidu guy& 411a 1,000,000,000,000 1,000,000,000,000 - Co phidu 411b

2. Thong du On co phAn 412 219,017,196,787 219,017,196,787 3. Quydn chon chuydn doi trai phidu 413 4. Wm khac cita chit so . hitu 414 5. Co phidu guy 415 (61,161,904,650) (61,161,904,650) 6. Chenh ldch danh gia lai tai san 416 7. ChOnh ldch ty gia hOi doai 417 77,724,805 77,724,805 8. Quy dau to phat trim 418 749,361,852,108 749,039,995,568 9. Quy ho tra sap xep doanh nghidp 419 10. Quy khac thuOc von chit so, hilu 420 7,523,041,519 7,523,041,519 11. Loi nhuan sau thud chua phan phOi 421 (53,750,395,899) (162,489,931,317)

- LNST chua phan ph& lily kd ddn cu& kS/ throe 421a (127,518,817,317) (162,489,931,3:M99.; - LNST chua phan phOi ky nay 42 lb 73,768,421,418 ON TY

12. Ngu6n von dau to xay dtmg ca ban 422 o 12 1A.N

11. Nguon kinh phi va quS, khcic 430 ifMT TR

I VA 1. Ngu6n kinh phi 431 ONG NGEIN

2. Ngu6n kinh phi da hinh thanh TSCD 432

C. Loi ich cna co (long thie"u so 439 27 12,546,589,371 13,914,954,6&-2.n

TOng Ong Nguon von 440 5,461,982,354,395 5,419,826,993,915

LAP BIEU

Nguygn Thi QuSmh

Ha Nai, ngay a thong 11 nom 2015

Kt TOAN TRU'ONG TONG GIAM DOC CONG TY

eyini gite

Ha N0i, ngay 4 thing 11 nOm 2015

G GIAM DOC CONG TY Kt TOAN TRU6NG/i , 1 3 9 9 4

CONG TY C6 PHAN

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Tr'an Vie3t Dung K usucoto GEGt,ANG...:Al *

CONG TY CP DTPTDT & KCN SONG DA

BAO CAO KET QUA KINH DOANH - HOP NHAT Q4 III nam 2015

ST I" DIEN GIAI Thuyet

minh

Q1A Ili LIN' KE TO' DIU NAM DEN

CUOI Qin? NAY

Nam nay Nam trtr(rc Nam nay Nam trurerc

1 Doanh thu bin hang va cung clip dich vet 28.1 258,332,328,804 37,946,473,355 468,941,401,832 84,741,881,079

2 Cdc khan earn trir 28.1 13,323,038 447,535,895 81,868,493 626,792,476

3 Doanh thu thuAn bin hang vi cung cAp dich vy (1-3) 258,319,005,766 37,498,937,460 468,859,533,339 84,115,088,603

4 Gii von hang bin 28.3 219,474,571,803 22,133,749,968 355,120,898,408 54,394,508,944

5 Lqi nhuin gip bin hang vi cung cep dich vu(10-11) 38,844,433,963 15,365,187,492 113,738,634,931 29,720,579,659

6 Doanh thu hoot ding tii chinh 28.2 3,520,898,726 28,539,096 5,482,713,796 11,074,402,695

7 Chi phi tii chinh 28.4 (65,948,455,619) (3,161,379,204) (59,925,559,986) 11,158,659,17

'Trong do: Lid vay phdi trd 217,751,568 2,848,664,300 5,059,516,701

8 Chi phi bin hang 1,625,630,722 382,106,706 5,201,926,267 934,700,12

50,387,378,44 9 Chi phi quin ly doanh nghiip 25,857,066,755 8,334,170,027 41,413,213,263

10 Lqi nhuin thuAn tir hoot ding kinh doanh 80,831,090,831 9,838,829,059 132,531,769,183 (21,685,755,575

11 Thu nhip khic 28.5 4,950,000 4,950,000 50,144,126,819

12

13

14

15

Chi phi khic 28.5 123,985,937 119,401,183 327,566,290 119,548,081

Lqi nhuin khic (31-32) (119,035,937) (119,401,183) (322,616,290) 50,024,578,738

PhAn Iii hoac to trong cling ty lien ket, lien doanh (1,999,452,170) (2,137,202,290)

TAng lqi nhuin trtrk thue(30+40+45) 80,712,054,894 9,719,427,876 130,209,700,723 26,201,620,873

16 Chi phi thug thu nhi.ip hien !thigh 6,943,633,476 62,908,652 22,006,720,369 109,416,303

17

18

19

20

21

22

Chi phi thug thu nhelp halt lid -

Lqi nhuin sau thud (50-51-52) 73,768,421,418 9,656,519,224 108,202,980,354 26,092,204,570

1.(ri nhulin sau thug cda ca dong Wong kiam sods 104,907,754 59,442,835 (532,665,212) (1,416,617,362)

14ri nhu(in sau thug eta Ong ty Mg (60-61) 73,663,513,664 9,597,076,389 108,735,645,566 27,508,821,932

Lai co. bin tren co phieu 744 97 1,098 278

Liii suy giim tren ce phieu

Nguy6n QuSInh

ictn ,44 Luc

CONG TY CP DTPT D6 THI & KCN SONG DA

BAO CAO LU'U CHUYEN TIEN TE — 11(1P NHAT

Quji III niim 2015

Chi ti'eu 4

Ma SO Thuyet

minh

LOY kt tir du tam den cutii guy nay

Nam nay Nam trutt

I. Ltru chuyen tien tir hoot dung kinh doanh ...

1. Tien thu ter ban hang, cung cap dich vu va doanh thu khac 1 ... 378.163.700.349 51.082.781.178

2. Tien chi tra cho ngutri cung cap hang hod va dich vg. 2 ... (40.727.805.737) (35.300.261.172)

3. Tien chi tra cho ngutri lao Ong 3 ... (28.166.265.755) (21.286.164.748)

4. Tien lai vay cid tra 4 ... 0 0

5. Thud thu nh:ap doanh nghiep da n6p 5 ... (46.508.658.106) (5.866.991.713)

6. Tien thu khic tir host d6ng kinh doanh 6 ... 532.207.110.629 167.861.678.231

7. Tien chi khac cho host dOng kinh doanh 7 ... (806.351.428.341) (191.964.621.433)

Ltru chuyen tier' thuein tir hoot dung kinh doanh 20 ... (11.383.346.961) (35.473.579.657)

II. Lull chuyen tien tEr hog Ong du tit •••

1. Tien chi de mua sam, xay dung TSCD va cac tai san dai hart 21 ... 0 (4.584.926)

2. Tien thu tit thanh Vi, nhuvng ban TSCD va cac tai san dai ha 22 ... 0 11.217.728

3. Tien chi cho vay, mua cac Ong cu nci cita dcm vi khac 23 ... 0 0

4. Tien thu h6i cho vay, ban Lai Ong cn nq cila don vi khac 24 ... 0 0

5. Tien chi dau to Op von vao don vi khac 25 ... 0 0

6. Tien thu h6i du to Op von vao dun vi khac 26 ... 0 0

7. Tien thu iai cho vay, cii dm va lqi nhuart duqc chia 27 ... 4.982.247.825 1.214.414.664

Lim chuyin tien thuAn tir hoot dUng du tir 30 ... 4.982.247.825 1.221.047.466

III. Ltru chuyen tien tir hoot dung tai chinh •••

1. Tien thu tir phat hanh c6 phieu, Wan von gOp cita CSH 31 ... 0 0

2. Tien tra 141 von Op cho cac chit sc.:, halt, mua Lai c6 phieu 32 ... 0 0

3. Tien thu to di vay 33 ... (300.000.000) 7.867.292.750

4. Tien tra nq g6c vay 34 ... (3.329.188.306) (13.285.665.218)

5. Tien tra nq gOc thue tai chinh 35 ... 0 0

6. Co tirc, lqi nhudn da tra cho chit se . him 36 ... 0 0

Ltru chuyen tien thuAn tir hoot Ong di chinh 40 ... (3.629.188.306) (5.418.372.468)

Ltru chuyin tien than trong ky 50 ... (10.030.287.442) (39.670.904.659)

Tien va tulmg dtrung tien du 1(3, 60 143.378.027.914 94.261.285.013

anh fluting dm thay dOi tS7 gia 1161 doai quy d6i ngoai to 61

Tien va twang throng tien cutii ky(70=50+60+61) 70 133.347.740.472 54.590.380.354

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CONG TY CO PHAN DAU TU. PHAT TRIEN DO TM BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIVP SONG DA Quji III Wm 2015

Dia chi: T6a nha SUDICO, duang Me Tri, phuang 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

Quf III nam 2015

1. DAC DIEM HOAT DONG CUA CONG TY

Hinh thirc so hfru von C6ng ty CO plan Watt to Phat tri6n DO thi va Khu COng nghiep Song Da ("Cong ty") la met cong ty co phan duqc thanh lap theo Luat Doanh Nghiep cila Viet Nam theo Giay chimg nhan dang ky kinh doanh so 0103002731 do So Ke hoach va dau tu thanh phO Ha Nei cap vao ngay 8 thang 8 nam 2003, va Giay chang nhan clang kff kinh doanh Dieu chinh Ian 9 s6 0101399461 ngay 11 thang 8 nam 2014.

Linh vvc, nghnh nghe kinh doanh:

Kinh doanh bat clang san;

Kinh doanh cac dich vu bat Ong san;

Kinh doanh khai thac cac dich vu ve nha khu dO thi va khu cong nghiep;

Tu van, dau tu, lap va thuc hien cac du an dau tu xay dung, kinh doanh nha or, khu do thi va khu cong nghiep; va

Tu van thiet Ice ky thuat, quy hoach chi 41 khu do thi va khu cong nghiep, to van thiet Ice cong trinh dan dung, cong !bi

nghiep.

C6ng ty co tru sa chinh theo dang ky kinh doanh tai Taa nha SUDICO - &rang Me Tri, phtrang My Dinh 1, quan Tir

Liem, thanhph6 Ha Nei, Viet Nam.

Cau true doanh nghiep

Ceing ty co 4 don vi true thu0c, bao gem:

Ban quan ly the du an do thi khu vuc Ha NOi

San giao dich bat clang san Sudico

- CN An Khanh - COng ty CO phan dau tu plat trien dO thi va KCN S6ng Da

- CN Quang Ninh - Ofing ty Co phan dau to phat trier' do thi va KCN Song Da

(-Ong ty co 8 cong ty con, bao gem:

- COng ty TNHH met thanh vien Sudico Tien Xuan

- C6ng ty TNHH Sudico Thang Long

- Cong ty Co phan Dich vu Sudico

COng ty CO phan Sudico Mien Trung

Ong ty CO phan Sudico H6a Binh Citing ty TNHH Sudico Mien Nam COng ty CO phan Vat lieu Xay dung va Dau to Phat trien Sudico

Ong ty CO phan Sudico Ha Long

2. CO SOI TRINH BAY

2.1 Chuim mtic va He thong Id toan tip dung

Cac bao cao tai chinh hgp nhat quy IfI cua C6ng ty va cac ding ty con ("Cong ty") dugc trinh bay bang dOng Viet Nam

("VND") phi! hgp Che dO Ke toan Viet Nam N/A Chuan mkrc Ke toan Viet Nam so 27 - Bao cao tai chinh quy III va

cac Chuan mac KO toan Viet Nam khac do BO Tai chinh ban hanh theo:

- Quyet dinh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh ben Chuan mkrc Ke toan Viet Nam

(Dgt 1); - Quyet dinh so I 65/2002/QD-BTC ngay 3 I thang 12 nam 2002 v'e viec ban hanh sau Chuan muy KO toan Viet Nara

(Dgt 2);

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHiNH HOP NHAT

VA KHU CONG NGHICP SONG DA Qu.}5 III nam 2015

Dia chi: TOa nha SUDICO, &rang Me Tri, plurang 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

QuSr III nam 2015

Quyet dinh so 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ve viec ban hanh sau Chuan muc Ke toan Viet Nam

(Dot 3); Quyet dinh s6 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 s6 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh b6n Chuan muc Ke toan Viet Nam

(Dot 5). Bang can d6i ke toan hop nhat quy III, bao cao ket qua hoat dOng kinh doanh hop nhat quy III, bao cao luu chuyen den to hop nhat quy III va cac thuyet minh bao cao tai chinh hop nhat quy III &roc trinh bay kern theo va viec sir dung cac bao cao nay khOng danh cho cac d6i ttrong thong dive cung cap cac thong tin ve cac thu tuc va nguyen tac va thong le

ke toan tai Viet Nam va han nita khong &roc chu dinh trinh bay tinh hinh tai chinh, ket qua hoat dOng kinh doanh va ltru chuyen tien to theo cac nguyen tae va thong le ke toan &roc chap nhan rOng rai br cac nu6c va lanh th6 khac ngoai

Viet Nam.

2.2 Hinh there so ke toan dp dung

Hinh thirc s6 ke toan &roc ap dung dm Cong ty la Nhat ky chung.

2.3 Nien d'el Id town

Nien c/0 ke toan cua Cong ty ap dung cho viec lap bao cao tai chinh hop nhat bit dau tir ngay 01 thang 01 va ket thitc

ngay 31 thang 12.

2.4 Don vi tan to sfr dyng trong ke toan

Cdc bdo cao tai chinh hop nil& dtroc lap bang dcm vi den to cua Cong ty la VND.

2.5 Co* so* livep nhat Bao cao tai chinh hop nhat quy III bao g6m bao cao tai chinh quy III cna COng ty me va cac cong ty con ket thilc ngay

30 thing 9 ram 2015. Cac cong ty con dirge hop nhat toan b4 ke tir ngay mua, la ngay COng ty thuc str nam quyen !dem soat cong ty con, tip tuc &roc hop nhat cho den ngay C6ng ty thuc str chain dirt quyen kiem sodt dOi vai cong ty con. Cac bdo cao tai chinh quy III dm cong ty me va cac cong ty con sir dung de hop nhat dugc lap cho ding mOt ky ke toan, va &roc dp dung cac chinh sach ice toan mOt each th6ng nhat. S6 du cac tai khoan tren bang can d6i ke toan quy III gifra cac dare vi trong cong C6ng ty, cac khoan thu nhap va chi phi, cac khoan lat hoac to nOi bO chtra thuc hien phat sinh tit cac giao dich nay duvc loai trir hoan toan.

Lqi ich cua cac c6 dong thi'eu s6 la ph'An loi ich trong lai, hoac 18, va trong tai san thuan cua cong ty con khong &roc

nam C6ng ty va dirge trinh bay rieng Wet tren bdo cao ket qua hoat dOng kinh doanh hop nhat quY III va dirge

trinh bay rieng biet vai phan von chu s& him cua cac c6 citing dm cong ty me trong phan von chu so hair tren bang can

doi ke toan hop nhat qujf III.

3. CAC CHINN SACH Kt TOAN CHU YEU

3.1 Thay doi trong cac scich ke toan vd dug& mink

Ngay 22 thang 12 nam 2014, BO Tai chinh da ban hanh Thong to s6 200/2014/TT-BTC twang dAn Che dO ke toan doanh nghiep ("Thong tir 200") thay the Quyet dinh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006 ("Quyet dinh 15") va Thong to 244/2009/TT-BTC ngay 31 thang 12 nam 2009 ciaa BO Tai chinh ("Thong tu . 244"). Thong to 200 co hieu

luc cho nam tai chinh bat dau tir hoac sau ngay 01 thang 01 nam 2015.

2

CONG TY CO PHAN DAU TU' PHAT TRIEN DO THj BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHItP SONG DA Qu.)III nam 2015

Dia chi: Toa. nha SUDICO, duerng Me" Tri, phuOng 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 III nam 2015

C6ng ty ap dung cac thay d'Oi ye chinh sach ke toan theo quy dinh tai Thong to 200 va co anh huemg tai COng ty ten ca so phi h6i t6 do Thong to 200 kh6ng yeu cau dp dting h6i t6 &Si vai cac thay d'Oi nay. Cong ty ding dd bao cao lai der lieu tuvng (mg cua Icy truck ddi vhi mat so chi tieu cho phu hgp yen cach trinh bay theo Thong to 200 trong bao cao tai chinh hgp that giira nien de k5r nay.

3 9 5 3.2 Tian va cac khoiin twang throng tien

Tidn va cac khoan Wang &rang tien bao gom tien mat tai quy, tien giri ngan hang, cac khoan dau to ngan han co theric6 PHA !Li PliiT

han g6c khong qua ba thang, CO tinh thanh khoan cao, co lcha nang chuydn ai de dang thanh cac lugng tien xac dinh, (5

va khong c6 nhidu rui ro trong chuyen doi thanh tien. 9r,G NC ;L NG

3.3 Hang ton kho

Hang ton kho bao gom bat dOng san tit phat tridn a ban va chi phi san xuat kinh doanh der dang cua cac bat Ong san

d6.

Bat dOng san dugc xay dung dd ban trong qua trinh hog &Ong binh thutmg cua C6ng ty, khong phai de cho thud hoc

cher tang gia, dugc ghi nhan la hang ton kho theo gia alai) km gift gia thanh de dtra moi san pham ddn vi tri va di'eu

kien hien tai va gia tri thuan co thd thuc hien dugc. Gia thanh dm hang ton kho la bat dOng san a ban bao

Chi phi tien sir dAing Tat va tier' thud da't;

Chi phi xay dung tra cho nha thau; va

Chi phi ldi vay, chi phi to van, thidt lcd, chi phi san !Alp, ddn bit giai ph6ng mat bang, phi to van, thud chuydn nhugng

- dat, chi phi quan ly xay dvng chung, va cac chi phi lien quan khac. Gia tri than c6 th'd thtrc hien dugc la gia ban trac tinh dm hang ton kho trong didu kien kinh doanh binh thuemg, dtra

tren gia thi throng vao ngay bao cao va chidt tinh gia tri thin gian cua &mg den, nEu dang kd, va trir chi phi ix& tinh de hoan thanh va chi phi ban hang trac tinh.

Gia vein cua bat Ong san da ban dugc ghi nhan tren bao cao kdt qua hog dOng kinh doanh dtra tren cac chi phi tivc tiep tao thanh bat dOng san dO va chi phi chung dugc phan 156 ten co ser dien tich ttrcmg Ong cua bdt gong san dO. Du phong cho hang tan kho

phong cho hang ton kho dugc trich lap cho phan gia tri cltr kidn bi ton that do cac khoan suy giam trong gia tri (do giam gia v.v.) c6 thd xay ra &Si vai thanh pham, hang hod ton kho thuOc guy& sO huu dm Cong ty dtra tren bang chung hgp 1/ ve sir suy giam gia tri tai ngay kdt thitc kjt kd toan.

S6 tang hOc giam khoan chr phong giam gia hang Con kho dugc hach toan vao gia von hang ban trong k5r.

Thuydt minh bao cao bo phan theo quy dinh tai churn mix 28 va thong to hudng dan chuan muc k'd toan 28: COng ty

me va. cac Cong ty con dm C6ng ty SUDICO hoat dOng SXKD cimg mot khu vtrc dia ly va trong cimg rinh Arc kinh td.

Hoat clOng kinh doanh cita Cong ty chu ye'u IA kinh doanh Bat dOng san. Cong ty SUDICO tin Wang viec kh6ng thuyet

minh bao cao theo bO phan IA phu hgp yen hoat dOng kinh doanh hien nay dm Cong ty.

3

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HQ-P NHAT VA KHU CONG NGHItP SONG DA Qup III nam 2015 Dia chi: Tea nha SUDICO, da6ng Me Tri, phueng My Dinh 1, quan Nam Tir Liam, Ha NUti Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Quj, III nam 2015

3.4 Cdc khoan phai thu

Cac khoan phai thu dugc trinh bay ten bao coo tai chinh hgp nhat quy III theo gia tri ghi so cac khoan phai thu tir

khach hang va phai thu khac sau khi can trtr cac khoan dtr pheng dugc lap cho cac khoan phai thu khO dei. Du pheng ng phai thu khO dei the hien phan gid tri cua cac khoan phai thu ma Ct5ng ty du kik khong c6 kha nang thu

hoi tai ngay ket thug ky ke toan. Tang hoac giam so du tai khoan du pheng dugc h4ch town vao chi phi quan ly doanh

nghiep trong ky.

3.5 Tai san cS dinh hau hinh

Tai san c6 dinh hiru hinh dugc the hien theo nguyen gid trir di gia tri hao men lily ke.

Nguyen gid tai san co dinh huu hinh bao gom gid mua va nhang chi phi c6 lien quan trirc ti6p den viec dua tai san vao san sang boat Ong nhu du kien.

Cac chi phi mua sam, nang cap va dlii mai tai san c6 dinh dugc ghi tang nguyen gid cua tai san va chi phi bao tri, sira chau dugc hach toan vao ket qua hog Ong kinh doanh hgp nhat quy III khi phat sinh.

Khi tai san co dinh hilu hinh dugc ban hay thanh ly, nguyen gia va gia tri hao men lily ke dugc xoa so va cac khoan lai to phat sinh do thanh ly tai san dirge hach toan vao ket qua hog Ong kinh doanh hgp nit& quy III.

3.6 Tai san c8 dinh vo hinh

Tai san c6 dinh vo hinh dugc ghi nhan theo nguyen gid trir di gid tri hao men lily ke.

Nguyen gia tai san co dinh vo hinh bao gom gia mua va nhiing chi phi c6 lien quan trvc tiep den viec dua tai san vat) sir dung nhu du kien.

Cac chi phi nang cap va d6i mai tai san c6 dinh vo hinh dugc ghi tang nguyen gid cua tai san va cac chi phi khac dugc hach town vao ket qua hog Ong kinh doanh hgp nhat quy III khi phat sinh.

Khi tai san co dinh vet hinh dugc ban hay thanh ly, nguyen gid va gid tri hao men lily ice dugc xOa set va gag khoan lai to phdt sinh do thanh ly tai san dugc hach town vao ket qua hoat dung kinh doanh hgp nhat quy III.

3.7 Khdu hao

Khau hao tai san c6 dinh him hinh va tai san c6 dinh vo hinh dugc trich theo phuong phap khau hao &Ring thong trong sulit th6i gian hiru dung II& tinh cua cac tai san nhtr sau:

Nha cira vat kien trirc 6 - 25 nam May mOc, thiet bi 03 - 05 nam Phuang tien van tai, thiet bi truyen dan 06 nam Thiet 131 van 'Along 03 - 05 nam Tai san c6 dinh khdc 03 - 05 nam Nhan hieu hang Ma 03 nam

3.8 Bit &Ong san dau to

Bat Ong san dau to dugc the hien theo nguyen gid bao gom ca gag chi phi giao dich lien quan trir di gid tri hao men ke.

Cac khoan chi phi lien quan den bat Ong san dau to phat sinh sau ghi nhan ban dau dugc hach toan vao gia tri con 14i c6a bat Ong san dau to khi Cling ty c6 kha nang thu dugc cac lgi ich kinh to trong nixing Iai nhiL han mac hoat dOng olirvc danh gid ban dau cila bat Ong san dau to de. Khdu hao va khau nit bat Ong san dau to dugc trich theo phuong phap khau hao dutng thong trong su6t the . ' gian hilu dung trac tinh cua cac bat Ong san nhu sau:

Nha cira 25 nam

CONG TY CO PHAN DAU PHAT TRIEN DO THI BAO CAO TAI C1HNH HOP NHAT

VA KHU CONG NGHItP SONG DA Quy; III ndin 2015

Dia chi: Tea nha SUDICO, dutyng Me Tri, phueng My Dinh I, quan Nam Ter Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HcfP NHAT

Quf III flan' 2015

Bat dOng san dau tu khong con dugc trinh bay trong bang can doi ke toan hqp nhat quy III sau khi da ban hoac sau khi

bat dOng san dau tu a khong con dugc sir dung va xet thay kh6ng thu dugc lqi ich kinh to trong tuang lai tin viec thanh ly bat dOng san dau tu do. Chenh Lech gift tien thu thuan tir viec ban tai san v6i gia tri con lai dm bat dOng san dau tu dugc ghi nhan vao ket qua hoat dOng kinh doanh hap nhat quy III trong ky thanh ly.

Viec chuyen tir bat d6ng san chit sa him sir dung hoac hang ton kho thanh bat dOng san dau to chi khi co sit thay d6i v6 muc dich sir dung nhu truing hop chit sa he u cham dirt sir dung tai san do va bat dau cho ben khac thue hoat d6ng hoac khi ket thitc giai down xay dung. Viec chuyen tir bat Ong san dau tu sang bat dOng san chit sa hall sir dung hay hang ton kho chi khi co sit thay Oi ve muc dich sir dung nhu cac truing hcip chit sa h ru bat dau sir dung tai san nay hoac bat du tri6n khai cho muc dich ban. Viec chuyen tir bat deng san dau to sang bat dOng san chit so , him sir dung

hoac hang din kho khong lam thay doi nguyen gia hay gid tri con lai oh bat Ong san tai ngay chuyen d6i.

Chi phi di vay bao g6m 'Ai tien vay va cac chi phi khac Oat sinh lien quan truc tier, den cac khoan vay cita doanh

3.9 Chi phi di vay

nghiep. Chi phi di vay dugc hach toan nhu chi phi phat sinh trong Icy ngoai trir cac khoan dugc von hea nhu theo nOi dung dm

loan tiep theo.

Chi phi di vay lien quan truc tier) den viec mua sam, xay dung hoac hinh thanh met tai san cu the can co met thOi gian dit dai de co the dua vao sir dung theo muc dich dinh truac hoac de ban dugc von Ma vao nguyen gid cita tai san d6.

3.10 Chi phi tra trwOc

Chi phi tra truoc bao g6m cac chi phi tea truac ngart ban hoac chi phi tra truck dai han tren bang can doi k'e toan hop nhat quy III va dugc phan b6 trong khoang thei gian tra truac hoac thin gian cac loi ich kinh to Wang img dugc tao ra

tir cac chi phi nay. Cac loaf chi phi sau day duce hach toan vao chi phi tra truac dai hp de phan b6 dan tin 3 den 10 nam vao ket qua hoat d6ng kinh doanh hop that quy III.

Chi phi phat hanh trai phieu;

Gia tri thuang hieu S6ng Da; va

Cac chi phi khac. 3.11 Ho nit& kinh doanh vet 19'i thi thuang mai

Flqp nhat kinh doanh dugc hach toan theo phuang phap gid mua. Gia phi hqp nhat kinh doanh bao g6m gid tri hap ly tai ngay din ra trao d6i cita cac tai san dem trao d6i, cac khoan nq phai tra da phat sinh hoac da dugc thira nhan va cac cong cu von do ben mua phat hanh de d6i lay quyen kiem soat ben bi mua va cac chi phi lien quan truc tiep den viec hqp What kinh doanh. Tai san, nq phai tra co the xac dinh dugc va nhilng khoan nq tiem tang phai ganh chiu trong hqp nhat kinh doanh cua ben bi mua deu ghi nhan theo gia tri hqp ly tai ngay hop nhat kinh doanh.

Lqi the thuang mai phat sinh -Ur hqp nhat kinh doanh dugc ghi nhan ban dau theo gid g6c, la phan chenh Lech giva gia phi hqp nhat kinh doanh so vai phan se him dm ben mua trong gia tri hop ly cua tai san, nq phai tra co the xac dinh &pc va cac khoan nq tiem tang da ghi nhan. Neu gia phi hqp nhat kinh doanh thap han gia tri hop ly cua tai san thuan cita ben bi mua, phan chenh Lech do se dugc ghi nhan vao bao cao ket qua hoat Ong kinh doanh hqp nhat quy III. Sau ghi nhan ban dau, lqi the thuang mai dugc xac dinh gia tri bang nguyen gia trir di gia tri phan b6 lily ke. Lqi the thuang mai dirge phan b6 theo phuang phap dueng thang trong thu gian him ich dugc it& tinh la muei (10) nam.

3.12 Dila tie veto clic cong ty lien kljt

Khoan dau ttr vao cOng ty lien ket ma trong da Cong ty co anh twang clang k'e dugc trinh bay theo phuang phap gia g6c tree cac bao cao tai chinh hqp nhat quy Ill. Cong ty lien ket IA cong tyma trong dO nha dau to c6 anh huong clang ice

nhung khong phai la cOng ty con hay cong ty lien doanh cua nha dau tu. Thong thuang, Cong ty dugc coi la co anh

huCyng thing kO neu sa hiru trail 20% quyOn 136 phieu a dan vi nhan dau

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CONG TY CO PHAN DAU TU. PRAT TRIEN DO THI BAO CAO TAI CHINH HQP NHAT

VA KM CONG NGH4P SONG DA Qu) III Wan 2015

Dia chi: Tod. nha SUDICO, du-Ong Me Tri, phuOng my Dinh I, qudn Nam Tir Liem, HA NOi

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOT NHAT

Quj, III am 2015

Theo phucmg phap von chit ses hixu, khoan dau to duqc ghi nhan ban dau tren bang can d6i k6 toan hqp nhat quy III theo gia goc, sau d6 duqc dieu chinh theo nhtmg thay doi cita phan stir him cua Cong ty trong gia tri tai san thuan cita cong ty lien ket sau khi mua. Lqi the thuang mai phat sinh ter viec dau tu vao dog ty lien ket dugc phan anh trong gid tri can 14i dm khoan dau to va duqc phan b6 trong khoang thari gian muOi (10) nam. Bio cao ket qua kinh doanh hop nhat quy III phan anh phan so him cua COng ty trong ket qua hoat dung kinh doanh cita cong ty lien ket sau khi mua.

Phan set hint cua nha dau to trong lqi nhuanJ(16) cua cong ty lien ket sau khi mua dugc phan anh ten bdo cao ket qua kinh doanh hop nhat quy III va phan sec him cua nha dau tu trong thay d6i sau khi mua cua cac quy cua cong ty lien ket doge ghi nhan vao cac quy. Thay d6i 1uy ke sau khi mua duqc dieu chinh vao gid tri con 14i dm khoan dau tu vao cOng

ty lien ket. Co tic nhdn duoc/Loi nhuan duqc chia tir cOng ty lien ket duqc can trir vao khoan dau to vao cong ty lien

ket. Cdc bap cao tai chinh cua cong ty lien ket dugc lap cong ky veri cac bdo cao tai chinh hop nhat quy III dm Cong ty va sir dung cac chinh sach ke toan nhat quart yeti Cong ty. Cac dieu chinh hop nhat thich hqp da duqc ghi nhan de bao dam cac chinh sach ke toan duqc dp dung nhat quan vai Cong ty trong truong hop can thi6t.

3.13 Dau hr khodn va cac khoan dau to khdc

D&'u to chirng khoan va cac khoan du tu khac duqc ghi nhdn theo gid mua thvc te. Du phong dugc 14p cho viec gi

gia tri cua cac khoan dau tut c6 the chuyen nhugng duqc tren thi truOng vao ngay ket thitc ky ke toan tucmg irng vai

chenh lech gift gid g6c cita chirng khoan vai gid tri thi tnrOng tai ngay d6 theo huang clan cita Thong tu 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam 2009. Tang hoac giam so du tai khoan du phong dugc h4ch toan vao chi phi tai chinh trong ban cao ket qua hoat dOng kinh doanh hop nhat quy III.

3.14 Cac khoan phai tra va chi phi trich trick

Cdc khoan phai tra va chi phi trich truac dugc ghi nhdn cho s6 tien phai tra trong tuang lai lien quan den hang Ma va dich vu da nhdn duqc }thong phu thui5c vao viec Cong ty da nhdn duqc hoa don dm nha cung cap hay clam.

3.15 Try . cap thoi viec phai tra

Trq cap thoi viec cho nhan vien dugc trich tra6c vao cuoi m61 ky bdo cao cho toan bt) nguti lao &Ong da lam viec tai Cong ty dugc hcm 12 thdng cho den ngay 31 thdng 12 nam 2008 vai mitt trich cho moi nam lam viec tinh den ngay 31 thang 12 nam 2008 bang mot nira muc luting binh quan thang theo Ludt Lao dOng, Luat bao hiem xa hOi va cac van ban twang dan c6 lien quan. Tir ngay 01 thang 01 nam 2009, mire luang binh quan thang a tinh trq cap th6i viec se

dugc dieu chinh vao cu6i m8i ky bdo cao theo mac Luang binh quan cua sau thang gan nhat tinh den thOi diem lap bdo cao. Tang hay giam cua khoan trich tuft nay se duqc ghi nhdn vao bdo cao ket qua kinh doanh hop nhat quy III.

3.16 Clic nghiep vu bang ngogi to

Cong ty dp dung twang clAn theo Chun muc Ke toan Viet Nam s6 10 "Anh twang cua viec thay d6i tgia hoi dodi" ("CMKTVN so 10") lien quan den cac nghiep vu bang ngoai to va da dp dung nhat quan trong cac ky tnrac.

Cdc nghiep vu phdt sinh bang cac dun vi tien to khac vai don vi tien to ke toan cua Cong ty (VND) duqc hach toan theo ty gia giao dich vao ngay phdt sinh nghiep vu. Tai ngay ket th6c ky ke toan, cac khoan muc tien to c6 g6c ngoai to duqc danh gia Lai theo ty gid binh quan lien ngan hang tai thoi diem nay. Tat Oa cac khoan chenh tech ty gid thvc to Oat sinh trong ky va chenh tech do danh gia lai s6 tien to c6 goc ngoai to cu6i ky dugc h4ch toan vao ket qua hoat clOng kinh

doanh hop nhat quy 111. HuOng dan vc xir ly chenh loch ty gia do &rib gia lai .s6 du CO gific ngoai to cu6i ky theo CMKTVN s6 10 nOi tren khdc

biet so vai quy dinh trong Thong tu. s6 201/2009/TT-BTC do BO Tai chinh ban hanh ngay 15 thang 10 nam 2009

hit-Ong din xir ly chenh loch ty gid h6i doai ("Thong tu 201") nhu sau:

4 DAU

\ 'OW

6

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHItP SONG DA Qzi.) III nam 2015 Dia chi: Tea nha SUDICO, &Ong Me Tri, phtreng 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

Quf III nam 2015

Nghi0 vu X& IS ke town theo CMKTVN so 10 Thong ttr 201

du cu6i nam ctia Tat ca chenh lech tj, gid do danh gid Lai s6 du co cac khoan muc g6c ngoai to cu6i nam dugc phan dnh a tai khoan tai san va cong Tat ca. chenh Lech tj, gia do danh gia Lai s6 du "Chenh Lech tj, gia" trong khoin tripe v6n tren ng teen to ngan co g6c ngoai to cu6i kj, dugc hach toan vao bang can d6i ke toan hop nhat va se dugc hoan

cohan goc ngoai ket qud hog Ong kinh doanh hop nhat quj , III. nhap trong nam tiep theo.

Danh gia Lai s6 du cuoi nam cua cac khoan mix cong no tien to Tat ca chenh lech tj , gia do danh gia lai s6 du Tat ca lai chenh lech ty' gid do danh gia Lai s6 du dai han co goc co g6c ngoai t cu6i Icy dugc hach toan vao co goc ngoai cu6i nam &roc hach toan vao ngoai te. ket qua hoat d6ng kinh doanh hop nhat quj, III. qua hoat Ong kinh doanh hop nhat quj , III. 6,DIG

:0 PHAN hi PHAT T

Tat ca to chenh lech tj, gia do danh gia lai s6 co g6c ngoai to cu6i nam dugc hach toan vao ket;°NG qua hoat d6ng kinh doanh hop nhat quj, III. Tuy VLIEM

nhien, trueng hop ghi nhan 18 chenh lech tj, gia dan den ket qua hoat d6ng kinh doanh tuft thue cua cong ty bi 16, mOt phan 1'6 chenh lech tj, gid co the dugc phan b6 vao ket qua hoat Ong kinh doanh hop nhat quj, III cac nam sau. Trong moi tnrOng hop, tong s6 t6 chenh Lech tj, gia ghi nhan vao chi phi trong nam it nhat phai bang 18 chenh Lech ty gia phat sinh tix viec danh gia lai s6 du cong nq dai han den han phai trd. Phan 18 chenh Lech tj, gia con lai cO the dugc phan anh tren bang can doi ke toan hop nhat quj, III va phan b6 vao bao cao ket qua kinh doanh hop nhat trong yang 5 nam tiep theo.

Anh huang den cac bao cdo tai chinh hop nhat quj, III cea Cong ty neu Cong ty ap dung Thong to 201 cho cac nam tai chinh bat Tau tir ngdy 01 thdng 01 nam 2009 la khong tong y6u.

3.17 Cti phiiu guy

Cac cong cu von chit so! him dugc C6ng ty mua lai (c6 phieu quy) dugc ghi nhan theo nguyen gia va trir vao v6n chit so . hiru. Cong ty khong ghi nhan cac khoan lai/(18) khi mua, ban, phat hanh hoac hay cac cong cu v6n chit so hau cua

minh.

3.18 Phiin chia ltri nhuOn

Lgi nhuan thuan sau thue thu nhap doanh nghiep co the &roc chia cho cac c6 Ong sau khi &roc dai hei d6ng c6 &Ong phe duyet va sau khi da trich lap cac quy du phong theo Dieu Ie Cong ty va cac quy dinh cua phap luat Viet Nam.

Cong ty trich lap cac guy du pheng sau tir Igi nhuan thuan sau thue thu nhap doanh nghiep cua COng ty theo de nghi cita Hqi clang Quan tri va &roc cac co dOng phe duyet tai dai hei (tong co dong thueng nien:

7

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO cAo TAI CHINH HOP NHAT

VA KHU CONG NGHItP SONG DA Quf, III natal 2015

Dia chi: TOa nha SUDICO, duang Me Tri, phtr?mg my Dinh I, quan Nam Ta Liem, Ha NUi

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOT NHAT

Quy III nam 2015

- Quy du phong tai chinh

Quy nay dugc trich lap a bao ye hog dOng kinh doanh thong thtrang, cua Cong ty trtrac cac raj ro hoc thiet hai kinh doanh, hoc de du phong cho cac khoantohay thiet ngoai du kien do cac nguyen nhan khach quan hoc do cac truang hqp bAt kha khang nhu has hoan, bAt on trong firth hinh kinh to va tai chinh trong ntrac hay nu& ngoai.

Quy dau to va phat trim

Quy nay duqc trich lap nhim phuc vu viec ma rOng hog dOng hoc &Au to chieu sau caa C6ng ty.

Quy khen throng va phfic lci

Quy nay duqc trich lap de khen thuang, khuyen lchich vat chAt, dem Lai lqi ich chung va nang cao phac lqi cho cong

nhan vien.

3.19 Ghi nhfin doanh thu

Doanh thu duqc ghi nhan khi Cong ty c6 kha nang nhan dugc cac lqi ich kinh to c6 the xac dinh duqc mOt each chic chan. Doanh thu dugc xac Binh theo gia tri hop 13", caa cac khoan da thu hoc se thu dugc sau khi tra di cac khoan chi& khAu throng mai, giam gia hang ban va hang ban bi tra lai. Cac dieu kien ghi nhan cu the sau day ding phai dugc dap

ung khi ghi nhan doanh thu:

Doanh thu ban hang

Doanh thu ban hang duqc ghi nhan khi ben ban da chuyen giao phAn lan cac rai ro va lqi ich gin lien vai quyen soy hau

hang h6a cho ngtrai mua, thuang la Ming vai viec chuyen giao hang Ma..

Doanh thu tir chuyi'n nhuang bat &Ong san

Doanh thu dugc ghi than khi ben ban da chuyen giao cho ben mua plan lan cac rui ro va lqi ich gin lien vai quyen sa

bAt dOng san, thong thuang la trimg vai viec chuyen giao bat (Rog san, va kha nang thu hOi gia chuyen nhuqng bat dOng san duqc dam bao mOt cach hqp

Neu mOt giao dich khOng dap ang duqc dieu kien ghi nhan doanh thu not ten, cac khoan thanh toan theo Wen dr) nhan dugc tir khach hang dime ghi nhan vao khoan muc ngtrai mua tra tien truac tren bang can ai ke toan hqp nhat quy III

den khi fat ca cac dieu kien neu ten duqc dap ang.

Doanh thu cung cap dich

Khi c6 the xac dinh duqc ket qua hqp deng mOt each chic chin, doanh thu se dugc ghi nhan dua vao mire dO hoan thanh cong viec. Marc dO hoan thanh cong viec duqc xac dinh theo kh6i lugng cong viec da dugc khach hang xac nhan.

Neu khong the xac dinh dugc ket qua hqp deng mOt cach chic chin, doanh thu se chi duqc ghi nhan a mire co the thu hoi dugc caa cac chi phi da dugc ghi nhan.

Thu nhap tic hogs' clang chuyjn nhuvng van, chuyin nhuveng ca phan, kinh doanh chitng khocin

Thu nhap tir hog dung kinh doanh thing khoan duqc xac dinh la phAn chenh lech giaa gia ban va gia von chang khoan. Thu nhap nay dugc ghi nhan vao ngay phat sinh giao dich, tirc la khi hop cleng chuyen nhugng duqc thuc hien.

Tien lai

Doanh thu dugc ghi nhAn khi tien lai phat sinh tren ca s& den tick (c6 tinh den lqi tire ma tai san dem lai) tra khi khi

nang thu hoi tien iai khong chic chan.

Co tire

Doan!► thu dugc ghi nhan khi quyen dugc nhan khoan thanh toan ce tac cua COng ty duqc xac lap.

8

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NH AT

VA KHU CONG NGHItP SONG DA Quj III nain 2015

Dia chi: Toa nha SUDICO, duang Me Tri, phutrng My Dinh 1, 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

Quf III am 2015

TMn cho thug

Thu nhap tir tin cho thug tai san theo hgp d6ng thug hog dOng dtrac hach toan vao kat qua hoat dung kinh doanh hgp nhat q4 III theo phtrang phap throng thing trong suot th&i gian cho thud.

3.20 GM von bit dfing san cluvc chuyin nhuying

Gia von bat dOng san dugc chuyan nhugng bao gdm toan b0 cac chi phi phat sinh ttgc tip cho cac hog dOng ph& trien dat va nha va cac chi phi khac CO lien quan dugc phan be• teen ca soy hgp Iy cho cac hog dOng nay bao gdm:

Cdc chi phi va dat va phat trien dat;

Cdc chi phi xay dung va lien quan den xay dung; va

Cac chi phi khdc c6 lien quan Oat sinh trong qua trinh hinh thanh bat Ong san nhu cac chi phi pilaf sinh tir hoat - phat trien dat ya tong trinh tren (tat hien tai va trong tuong lai cua du an (nhu chi phi phat trien ca soy ha tang ky thuatx' co! co .

12 "RI I chung va chi phi phat trien quy dat bit buOc dinh cho cac mitt dich Ong Ong v.v..). , uo

3.21 Thai KhU CO F, Jl

Thug' thu nhdp hien hanh ."'

Tai san thug thu nhap va thug thu nhap phai nOp cho ky hien faith va cac ky Mr& dugc xac ,dinh bang s6 tian du kin

dugc thu hOi tir hodc phai nOp cho ca quan thug, dua tren cac mire thug suit va cac luat thug c6 hieu luc den ngay kat

thitc ky ke toan quy III.

Thud thu nhap hidn hanh dugc ghi nhan vao kat qua hog dOng kinh doanh quS, III ngoai trir truing hgp thug thu nhap

phat sinh lien quan den mOt khoan muc dugc ghi thing vao vein chit soy hiru, trong tnrOng hap nay, thug thu nhap hien

hanh acing dugc ghi nhan true tip vao von chit soy

Cong ty chi dugc bit trir cac tai san thus thu nhap hien hanh va thug thu nhap hien hanh phai tra khi Cling ty c6 quydn hap phap dugc bit trir giQa tai san thug thu nhap hid'n hanh vii thug thu nhap hien hanh phai nOp va Cong ty du dinh thanh toan thug thu nhap hien hanh phai tra va tai san thug thu nhap hien hanh tren ca ser than.

Thud thu nhap hodn lai dugc xac dinh cho cac khoan chenh Each tam thtii tai ngay kat Mc ky ke toan qujr III gitla ca so tinh thug thu nhap cita cac tai san va ng phai tra va gia tri ghi so cua chimg cho muc dich lap bao cao tai chinh hgp nhat citiS, III.

Thue thu nhap hoan lad

Thua thu nhap hoan lai phai tra dugc ghi nhan cho tAt ca the khoan chenh lech tam thai chiu thug, ngoai tar:

Thu thu nhap hodn Iai phai tra phat sinh tir ghi nhan ban ddu cua Wit tai san hay ng phai tra tir mOt giao dich ma giao

- dich nay kitting CO anh huOng den lgi nhuan ke toan va lgi nhuan tinh thug thu nhap (hodc to tinh thug) tai thari diem Oat sinh giao dich; Cac chenh Tech tam thOi chiu thug gin li'dn vOi cac khoan ddu to vao ding ty con, ding ty lien kat va cac khoan von gap lien doanh khi COng ty c6 kha 'tang kiern sodt thai gian hoan nhap khoan chenh Idnh tam thai va chic chin khoan chenh lech tam thai se khong dugc hoan nhap trong Wang lai c6 the du doan.

Tai san thug thu nhap hodn lai can dugc ghi nhan cho tAt ca cac chenh lech tam thai dugc khau trir, gia tri dugc khau trir chuyan sang cac nam sau cua cac khoan IA tinh thug va cac khoan uu dai thug chtra sir dung, khi chic chin trong Wang lai se c6 lgi nhuan tinh thug de sir dung nhimg chenh lech tam thai dugc khau trir, cac khoan 18 tinh thug va cac uu dai thud, chua sir dung nay, ngoai trir :

Tai san thug hoan Iai phat sinh tir ghi nhan ban Mu dm *fit tai san hoc na phai tra tir mOt giao dich ma giao dich nay - kitting c6 atilt huang den lgi nhuan ka toan va lgi nhu4n tinh thug thu nh4p (h4c 16 tinh thug) tai thai diem phin sinh

giao dich;

9

CONG TY CO PHAN DAU PHAT TRIEN DO TM, BAO CAO TAI CHiNH HOT NHAT VA KHU CONG NGHIVP SONG DA Qui, III nal?! 2015 Dia chi: T6a nha SUDICO, dung Me Trl, phirang my Dinh I, quan Nam TO Liam, Ha Nei Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Qujr III nam 2015

Tat ca cac chenh Lech tam thai &roc ichau trir phat sinh tix cac khoan dau to vao cac cong ty con, cong ty lien kat va cac khoan von gOp lien doanh khi chic chin la chenh le'nh tam thai se &roc hoan nhap trong tuang lai co the du doan &roc va c6 lqi nhuan chiu thud de' sir dung &roc khoan chenh Lech tam thai do.

Gia tri ghi so cua tai san thud thu nhap doanh nghiep hoan lai phai ducic xem xet lai vao ngay kat thitc Icy ka toan quy III va phai giam gia tri ghi s6 cua tai san thus thu nhap hoan Lai den mirc bao dam chic chin co dit lqi nhuan tinh thud cho phep loi ich dm met phan hop toan be tai san thud thu nhap hoan lai &roc sir dung. Cac tai san thud thu nhap doanh nghiep hogn lai chua &roc ghi nhan tnrac day ducrc xem xet lai vao ngay kat thitc Icy ka toan quy III va dupc ghi nhan khi chic chin co dit loi nhuan tinh thus trong tuang lai d c6 the sir dung cac tai san thud thu nhap hoan lai chua ghi nhan nay.

Tai san thud thu nhap hoan lai va thug thu nhap hoan lai phai tra duoc xac dinh theo thud sudt du tinh se ap dung cho [nam tai chinh] khi tai san &roc thu Woi hay no phai tra &roc thanh toan, chra tren cac mirc thud suat va luat thud co hien ltrc vao ngay kat thdc Icy ka toan quy III. Thus thu nhap hoan lai duoc ghi nhan vao kat qua hoat deng kinh doanh hop nhat quy III ngoai trir twang hop thud thu nhap phat sinh lien quan clan met khoan muc &roc ghi thing vao Win chit so. him, trong trtkmg hop nay, thud thu nhap hoan lai cling ducrc ghi nhan truc tiap vao von chit soy him.

Cong ty chi &roc bit trir cac tai san thud thu nhap hoan lai va thus thu nhap hoan lai phai tra khi doanh nghiep co quyan hop phap duqc bit trir giira tai san thud thu nhap hien hanh vbi thud thu nhap hien hanh phai nep va cac tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra nay lien quan tai thud' thu nhap doanh nghiep &roc quan ly bai ctIng met ca quan thud

doi vai ding met don vi chiu thud; hoac

Cong ty du dinh thanh toan thud thu nhap hien hanh phai tra va tai san thud' thu nhap hien hanh tren co so thuan hoac thu hOi tai san ding thai vOi vi'ec thanh toan no phai tra trong tirng ky tuang lai khi cac khoan tong yau cita thus thu nhap hoan 141 phai tra hoac tai san thud thu nhap hoan lai &roc thanh toan hoac thu

1 0

CONG TY CO PHAN DAU TI! PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGTHEP SONG DA Qtoi III ?tam 2015

Dia chi: Re nha SUDICO, duOng Mg Tri, pladyng My Dinh I, pan Nam Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH Hcil" NHAT

QuS7III nam 2015

30/9/2015 VND

01/01/2015 VND

2,403,814,649 2,214,619,211

130,943,925,823 141,163,408,703

133,347,740,472 143,378,027,914

4. Tien

Tien mat Tien girl ngan hang Cac khoan tucmg &rang tien

TOng cong

5. DAu tir tai chinh ngin han 30/9/2015 01/01/2015

Gia gee Du phOng Gia gac Du phemg

- Co phiiu

Cong ty CP - DTXD cap thoat

nu&

42,933,600,000 (28,941,600,000)

C6ng ty CP quan - 15 quy dau to tai 20,000,000,000

chinh deu khi (*) 20,000,000,000 -

COng tyCP bet -

deng san dAu khi 15,829,000,000 (12,663,200,000) 19,640,000,000 (12,962,400,000)

Cong ty CP dAu to - va phat tri6n Gas 7,493,000,000

do thi (4,345,940,000) 7,500,000,000 (2,700,000,000)

Cong ty CP du to Song Da - Viet 7,500,000,000 (2,500,000,000) 7,500,000,000 (2,500,000,000)

Dirc

Cong ty CP PVI - 2,000,000,000 (1,630,160,000) 6,000,000,000 (4,260,000,000)

Invest

- Cdc khodn thu tw khdc

C6ng ty Co phAn

67,070,600,000 67,070,600,000 (67,070,600,000)

Xi mang Ha Long

Tofmg tong 119,892,600,000 (21,139,300,000) 170,644,200,000 (118,434,600,000)

(*) Theo hop clang chuyen nlurcmg so 06/PVFC-SUDICO gift C6ng ty va Tang COng ty Tai chinh Co phAn DAu khi Viet Nam, Cong ty se chuyan nInrong 2.000.000 co phieu cua C6ng ty Co phAn Quail 1S1 Quy DAu to Tai chinh DAu khi cho Tang Cong ty Tai chinh Co phAn DAu khi Viet Nam vOi tang s6 tien la 24.000.000.000 &Ong Viet Nam. Tai ngay 30 thang 9 tam 2015, Cong ty chua hoan tat viec chuy6n nhiru.ng so co phieu neu tren.

6. Phai thu ngin han cua khdch hang

Phai thu ngan han tir khach hang Phai thu ngan han tit cdc ben lien quan

T‘ing Ong

30/9/2015 VND

01/01/2015 VND

474,566,251,425 3,560,971,949

319,608,161,942 7,892,959,430

478,127,223,374 327,501,121,372

11

CONG TY CO PHAN DAU TVPHAT TRIEN DO THI BAO cAo TAT CHINH HQP NHAT

VA KHU CONG NGHTCP SONG DA Qu.) III nam 2015

Dia chi: Taa nha SUDICO, ding Me Tri, phtrang my Dinh I, quan Nam Tir Liem, Ha N(ii Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT

Quj III nam 2015

Trong do: - Du an KDT Nam An Khanh 437,468,003,574 280,514,080,193

- Du an KDT My Dinh - Me Tri 21,736,357,245 25,382,563,677

- Cac du an va phai thu throng mai khac 18,922,862,555 21,604,477,502

Du phong phai thu ng& hart kho dai (137,514,159,970) (137,504,549,491)

7. Tra trtrat cho nguiri ban ngin han 30/9/2015 01/01/2015

VND VND NgAn hqn Tra truac cho ngutri ban 41,374,678,714 40,415,808,790

Tra truck cho cac ben lien quan 1,407,631,379 1,844,773,275

42,782,310,093 42,260,582,065

Dal h#n - 1-11)i ding biii thuang GPMB huyn Hoai Dire 29,071,263,535 29,071,263,53

- Cac khoan tra fru& khac 5,900,000,000 5,900,000,0003,

34,971,263,535 34,971,263,53 \C.,

,‘„4, 8. Phai thu ngin han khfic

Lai vay va cac lchoan khac phai thu tir Tang Cong ty Song Da

Phai thu khac

Tong cOng

30/9/2015 VND

4,156,250,000 5,610,582,601

9,766,832,601

01/01/2015 VND

3,989,450,000 6,195,610,933

10,185,060,933

9. Hang ton kho

Chi phi san xuat kinh doanh do

30/9/2015

Gia gOc Dkr phOng

01/01/2015 Gia goc Du phong

dang 2,588,038,072,578 (47,825,068,067) 2,741,447,238,741 (47,267,815,923)

Du. an Khu D6 thi Nam An Khanh 2,180,513,586,520 2,339,595,820,852

Du On khu do thi Long Tan - Nhcrn Trach, Dang Nai 82,275,487,059 81,830,908,345

DV an nha may gach 115,611,889,225 (43,883,687,615) 115,611,889,225 (43,883,687,615)

Du. an Beic, Chau Giang, Phu Ly, Ha Nam 21,277,515,271 21,277,515,271

Du. an Khu DO thi A157 Dinh — Me Tri / 73,437,450,92 / /69,883,742,845

12

CONG TY CO PHAN DAU Ttr PHAT TRIEN DO THI BAO CAO TAI CHINH HciP NHAT VA KHU CONG NGHItP SONG DA Quj 111 nam 2015 Dia chi: Tea nha SUDICO, throng Me Tri, phuing 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 HOP NHAT

Quf III nam 2015

Cac du an khcic 14,922,143,582 (3,941,380,452) 12,839,245,756 (3,384,128,308)

Hang Ilea BDS

Nguyen vat lieu va CCDC 97,805,108 683,168,570

Tilng cong 2,588,135,877,686 (47,825,068,067) 2,742,130,407,311 (47,267,815,923)

10. Chi phi tra truck ngAn han 30/9/2015 01/01/2015

VND VND °A 39

Chi phi ha tang lo &At TH1 va TH2 du an My Dinh - IVIZ Tri (*) 16,469,107,527 16,469,107,527 ; tcl. G- Cong cu, citing cu 185,495,884 302,074,950 ‘'ce; PH Chi phi tra trtrac ng&n han khac 124,471,182 341,846,6401 Tit PHA

fiti THi COng 16,779,074,593 17,113,029,117 : 0 ON G!

(*) Theo Quyet dinh s6 20/2004/QD-UB ngay 19 thing 2 nam 2004 cirafIy ban Nhan dan Thanh ph6 Ha NOi ve viOc phe duyet quy SONG hoach chi tiet Khu Do thi My Dinh — Me Tri va Quy6t dinh s6 5577/QD-UBND ngay 15 thong 12 nam 2006 dm fly ban Nhan dan YiL i bq Thanh ph6 Ha NOi ve viec dieu chinh mOt so chi tieu ve sir dung at xay dung Khu Do thi My Dinh — Me Tri, chit au to co trach nhiem dau to cthng bq ha tang Icy thuat theo quy hoach va ban giao lai 2 10 dot TH1 Ad TH2 de xay dung tnring tieu hoc va trung hoc. Ngay 28 thing 6 nam 2012, Cong ty da thuc hien tam thin ban giao 10 dot TH1 cho Truing Trung hoc Phe thong Dan lap Marie Curie. Chi phi phat tritn ha tang tra tilt& cho to dot TH1 va TH2 du an My Dinh - Mg Tri neu tren se dirge ben nhan ban giao OLIO dot nay bei hoa ► cho Cong ty.

11. TM sax) ngin han khac

Tam irng cho nhan vien

Tilng c(ing

30/9/2015 VND

01/01/2015 VND

59,552,788,068 58,109,588,308

59,552,788,068 58,109,588,308

1 3

I I I

103.

796.

669.

627

6.95

3.49

2.18

6

101.

5 05.

007.

809

2.29

1.66

1.81

8

39.4

52. 7

44. 3

36

62. 0

52.2

63.4

73

I I I

46.4

06. 2

36.5

22

57. 3

90.4

33. 1

05

709.

518.

713

709.

518.

713 III

425.

465.

948

421.

773.

791

284.

052.

7 65

5

2.71

8.37

4.35

5

2.57

4.37

1.47

7

144.

002.

878

144.

002.

878

2.71

8.37

4.35

5

2.71

8.37

4.35

5

16. 7

82.5

67. 6

70

2.51

2.52

4.62

4

12. 0

13.3

81. 2

28

1.22

3.7

17.1

62

2.25

6.66

1.81

8

13. 2

37.0

98.3

90

14.5

25.9

05. 8

52

35.0

00.0

00

1.06

9.38

6.80

6

167.

133.

895

956.

179.

166

1.12

3.31

3.06

1

1.15

8.3 1

3.06

1

113.

207.

640

82.4

27.8

95.8

28

III

5.33

4.84

3.48

0

82.4

27. 8

95.8

28

23.6

21.0

67.5

43

58. 8

06. 8

28.2

85

28. 9

55. 9

11. 0

23

53.4

71. 9

84. 8

05

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2015

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C. E•4

CONG TY CO PHAN DAU TU. PHAT TRIEN DO Till BAO CAO TAI CHINH 11Q1' NHAT VA KHU CONG NGHICP SONG DA Qu), III ?Om 2015 Dia chi: Tea nha SUDICO, chreng Me Tri, phu&ng My Dinh I, (An Nam Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Qu* III nam 2015

13. Tai san c6 dinh vo hinh

Chi tieu Website

phAn mem Quyen sir dung dAt

D071 vi tinh 1/ND

TSCD vo hinh khac T6ng Ong

Nguyen gia

Se' ngay 53.180.000 8.673.082.051 8.726.262.051

01/01/2015

S6 du ngay 53.180.000 8.673.082.051 8.726.262.051 30/9/2015

Gid tri hao men lup ke Se du. ngay 01/01/2015 53.180.000 691.744.929 744.924.92

Kh1u hao trong IcSt 143.472.267 143 .472.26 -0(

S6 du ngay 30/9/2015 53.180.000 835.217.196 888.397.19

Gia tri con loi

Tai ngay 01/01/20] 7.981.337.122 7.981.337.122

Tai ngay 30/9/201! 7.837.864.855 7.837.864.855

14. Bit dOng san dau ttr

Nguyen gia

Vao ngay 01/01/2015

- Tang trong ky Vac, ngay 30/9/2015

Gia tri hao men hly ke

Vao ngay 01/01/2015

- Tang trong kji

- Giam trong kjt

Vao ngay 30/9/2015

Gia can lai Vao ngay 01/01/2015

Vao ngay 30/9/2015

Nha cfra VND

4.314.497.098

4.314.497.098

1.035.479.304

129.434.913

1.164.914.217

3.279.017.794

3.149.582.881

Bat dOng san dau tall 2 tea nha bit thy Khu C thuOc Du an Khach san Song Da Ha Long dang cluvc Cong ty sir dung de cho thud hoat Ong.

1 5

30/9/2015

VND

28.435.725.998

20.221.318.177

26.965.794

01/01/2015

VND

28.319.315.791

19.674.959.447

26.965.794

48.684.009.969 48.021.241.032

CONG TY CO PHAN DAU TliPHAT TRIEN DO TH! BAO CAO TAI CHiNH HQP NHAT VA KHU CONG NGHIgP SONG DA

Quy Ill nam 2015

Dia chi: T6a nha SUDICO, dutng Me Trl, plurang My Dinh I, quan Nam Tir Liern, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HQP NHAT

QuSt III tam 2015

15. 'Phi san der dang dal h#n 30/9/2015

01/01/2015

- Chi phi SX, KD dang dhi h#n VND

VND

Dv an We Hai -

30/9/2015 Gia tri ca thethu

Gia g6c hai

01/01/2015

Gia goic Gia tri ca thi thu

hOi

Da Nang 1.108.529.817.830 933.863.760.885 1.108.529.817.830 933.863.760.885 Dv an Van La - Van Khe 450.626.969.194 450.626.969.194 446.753.391.442 446.753.391.442

Dv an Tien Xuan 141.757.758.551 141.757.758.551 140.779.749.702 140.779.749.702

Dv ankhudothi /) Nam An IChanh m6 rOng 90.491.585.870 90.491.585.870 90.208.513.870 90.208.513.870(2

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Dtr an Bac dtthig Trait Hung Dao - 146a Binh 34.061.069.671 34.061.069.671 32.741.559.184 32.741.559.184

Dir an m6 rOng khu clan cur Bac du? ng Trait Hung Dao - H6a Binh 26.606.042.157 26.606.042.157 18.047.180.460 18.047.180.460

Dv an khu do thi Thinh Lang - H6a Binh 7.416.406.399 7.416.406.399 6.892.926.399 6.892.926.399

Dv an khac 309.719.670 309.719.670

Tong Ong 1.859.799.369.342 1.685.133.312.397 1.843.953.138.887 1.669.287.081.942

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79,854,124,611

CONG TY CO PHAN DAU TU'PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIEP SONG DA Qt# III neim 2015

Dia chi: Tea nha SUDICO, &rang Me Tri, plurang my Dinh I, quan Nam lir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HQP NHAT

Quj, III nAm 2015

17. Chi phi tra trtrov dai hpn 30/9/2015

01/01/2015

Cong cu citing cu 1,000,579,455 286,911,050 Chi phi tra truOc khdc 819,787,215 370,085,205

Tong cOng 1,820,366,670 656,996,255

18. Phai tra ngteri ban ngin 11#n 30/9/2015

Phai tra ngan han cho ngtrai bdn 94,036,056,311 Phai tra ngan han cho cac ben lien quan 2,925,045,828

TOng cOng 96,961,102,139

19. Nguiyi mua tra tien truuc ngin han 30/9/2015

NgAn han VND

Ngtrei mua tra tien fru& 89,184,023,070

Cdc ben lien quan tra tien trutic

89,184,023,070 79,854,124,683 1.

Dai hpn

Ngutri mua tra tien track 193,380,600,481 193,380,600,481

193,380,600,481 193,380,600,481

TOng cOng

Trong do Dv an KDT Nam An Khanh Dv an KDT My Dinh - Me Tri Cdc dtr an khac

75,751,760,340 204,928,739,348

1,884,123,863

65,754,097,396 204,842,845,350

2,637,782,418

282,564,623,551 273,234,725,164

Ngtrai mua tra tien trtrac IA khoan tien gap vOn cua khdch hang cho nine dich tien hAnh xay dung va phat trim cac du an bat dOng san cua Cong ty bao gem Khu do thi my Dinh - Mes Tri, Khu Do thi Nam An Khanh va cac dtr an khdc cua Cong ty.

20. Thus vh cac khohn phai nQp nha ntro'c 30/9/2015 01/01/2015

VND VND

Thud gia tri gia tang 14,800,116,287

97,966,839,519 Thue thu nhap doanh nghiep 88,967,548,365

109,971,316,445

Thue thu nhap ca nhan 11,990,895,134

10,370,587,846 Cdc khoan phi, re phi va cac khoan phdi ntip khdc 6,735,880,396

600,723,776

Tong e(ing

21. Chi phi phai tra ngAn han

Trick truac 1d1 vay phai tra

Chi phi Oat trier ca sa ha tang dtr chi d6i vai phArk doanh thu da ghi titian cho dkr an KDT Nam An Khanh

122,494,440,182 218,909,467,586

30/9/2015 01/01/2015

VND VND

571,516,588,439 472,332,239,015

602,101,014,802 575,578,032,202

19

CONG TY CO PHAN DAU PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHItP SONG DA

Quji III nom 2015

Dia chi: TOa nha SUDICO, dtr?yng Me Tri, phix6ng my Dinh I, quart Nam Tit Liam, HA NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH KIP NHAT

Qq III nam 2015

Trich truerc chi phi xay dImg 24,131,872,659 48.850,926,858

Trong do - Chi phi xeiy clung dy. an Khu do thi My, Dinh - Tri 6,385,438,838 5,067,586,151

- Chi phi xay dung du On Nam An Khanh 10,123,615,512 36,160,522,398

- Chi phi xay thing du an lila'c Chau Giang 4,588,252,727 4,588,252,727

- Chi phi xay dung cac du On khac 3,034,565,582 3,034,565,582

Trich tnrac phat cham n6p thud 33,615,974,580 26,050,926,882

Chi phi thud van phong 1,495,216,992 262,000,000

Chi phi bao trl 781,481,832 2,050,305,521

Cdc khoan khac 5,623,856,336 3,759,020,520

Ting Ong 1,239,266,005,640 1,128,883,450,998 J TY

22. Thai tra khac Ngin h?n

30/9/2015

VND

01/01r2015:1;:NT TRIE

VND I VA_ NGHIEi

Co tire, lgi nhuan phai tra (*) 148,562,910,000 149,522,665,875 :3 EC> Phai tra ngan sach thanh pha (**) 13,084,244,056 13,084,244,056

Tang cong ty Tai chinh Co phan D'au khi Viet Nam (***) 24,000,000,000 24,000,000,000

Khen thu6ng phai tra cong nhan vien 20,854,700,000 20,854,700,000

BHXH, BHYT, BHTN 2,754,175,776 3,322,221,364

Kinh phi cong doan 2,808,520,706 2,119,019,403

Tien d6n bin GPMB 2,556,862,368 1,727,582,198

Cac khoan phai tra, phai nqp khac 16,533,918,280 15,571,516,952

Tang Ong 231,155,331,186 230,201,949,848

Dai liwt Phai tra khac cho cac ben lien quan 5,619,370,614 5,823,700,000

Tian gap van du An KDT Nam An Khanh 177,236,474,068 75,606,207,500

Tien gap van du an KDT Van La - Van Khe 155,555,701,586 153,544,852,200

Cac khoan dat coc thud kiot va dat CQC mua nha 6,412,308,800 2,016,276,800

Phai tra dai han khac 476,826,798 840,824,880 345,300,681,866 237,831,861,380

(*) Theo Nghl Quyat Dai HOi dong Co dOng thu6ng nien so 12/NQ-CT-DHDCD ngay 18 thong 4 nam 2011, Dai H6i dong Co dong da thong qua phucmg an chi tra co tirc 20% bang tin IA 198.083.880.000 d6ng Viet Nam (Trong d6 da tam Crng 5% ca tire bang tien ttrong (mg: 49.520.970.000, dong; Con phai tra ca tfic 15% tuong t'rng so flan:

148.562.910.000, dong). Theo Nghi guy& s6 01/NQ-CT-DHDCD ngay 26/4/2015, Dai hOi d6ng Co &mg da th6ng qua phtrang An thay doi hinh thac chi tra co tire cOn lai cua nam 2010 (Phat hanh 14.586.291 ca phiau manh gia 10.000 dang/CP Wong (mg vOi s6 Van diau la tang them 148.562.910.000 dong bang co tire con lai china chi nam 2010 cho c6 dOng).

(**) Theo Cong van s6 230/UBND-KT cua Uy Ban Nhan dan Thanh ph6 HA N6i, Cong ty dirge giao thirc hien xay dt,rng va ban cac can h0 thutic don nguyen 3 dm toa nhA CT 9, Khu D6 thi My Dinh - Mg Tri va phan Igi nhuan thu dtrgc phai n6p lai ngan sach nha ntroc. COng ty da tam tinh phan Icri nhuan phai nqp lai la 13.084.244.056 d6ng Viet Nam.

20

CONG TY CO PHAN DAU TIf PRAT TRIEN DO THI BAO cAo TAI CHINH 11613 NHAT VA KHU CONG NGHItP SONG DA Qzoi III nam 2015

Dia chi: TOa nha SUDICO, duong Me Tri, pinking My Dinh I, quan Nam Tir Liem, Ha Nia Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT

QuST III nam 2015

(***) Day la khoan tien thanh todn cho Cong ty theo hop clang chuyen nhtrong s6 06/PVFC-SUDICO gifia Cong ty va Tang Cong ty Tai chinh Co phan Dau khi Viet Nam ve vie'c chuyen nhtrong 2.000.000 ca phieu cCia Cong ty Co phAn Quan 1y Qu5 D'An to Tai chinh Dalt Ichi.

23. Doanh thu chtra thirc hi§n dai bun

30/9/2015 01/01/2015

VND VND

1,277,916,592 896,380,148 Doanh thu chug thus hi:On ciaa cdc hop long

Tfing cOng

1,277,916,592 896,380,148

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CONG TY CO PHAN MU TU. PHAT THAN DO THI BAO CAO TAI CHINH HciP NHAT VA KHU CONG NGHIVP SONG DA Qu)5III nam 2015 Dia chi: 'Ma nha SUDICO, cltrOng Me Tri, phtx ,&ng My Dinh I, quan Nam Tir Liesm, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Quy III am 2015

26.3 Cac giao dich ve von y61 cac chit se. hen vii phAn ph& c6 tire, chia Iqi nhuOn

QuS, III nam 2015 Quy III nam 2014

VND VND

VOn du to cua chit sO. hen VOn g6p d'au ky V6n gOp tang trong ky VOn g6p giam trong Icy Von gOp cuoi ky CO tiii.c,1Qi nhuAn dA chia

1.000.000.000.000 1.000.000.000.000

1.000.000.000.000 1.000.000.000.000

1.000.000.000.000 1.000.000.000.000

26.4 Co phieu 30/9/2015 01/01/2015

VND VNIFiN IEP ,O

S6 lacing c6 phieu dang ky phat hanh 100.000.000 100.000.000; S6 lacing c6 phi6u da ban ra cong chin 100.000.000 100.000.000 c, - Co phi& phd thong 100.000.000 100.000.00 - Cophi& uu dal s6 lacing co phieu ft:7c mua 141 958.060 958.060 - Cdphiiu pha thong 958.060 958.060 - Cophi& uu cieti S6 lacing c6 phi6u dang luu hanh 99.041.940 99.041.940

- Co phiiu pha thong 99.041.940 99.041.940 - Co phielu zru dai

- 1\441h gia co phi6u dang luu hanh: 10.000 dOng

26.5 Cac guy clia cong ty

30/9/2015 01/01/2015

VND VND

Qu'y dau to phat tri6'n

749.361.852.108

749.039.995.568 Quy khac thui,c vein chit soy hat

7.523.041.519

7.523.041.519

Tong Ong 756.884.893.627 756.563.037.087

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CONG TY CO PHAN DAU TU. PHAT TRIEN DO TH1 BAO CAO TAI CHINH HcfP NHAT

VA KHU CONG NGH1t13 SONG DA Quy III nam 2015

Dia chi: Tea nha SUDICO, dutmg Me Tri, phu6ng My Dinh I, quan Nam Tir Liem, Ha NO Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOOP NHAT

Quy III nam 2015

28. Bio coo ke't qua hoot Ong kinh doanh

28.1 Doanh thu bin hang va cung al) dich vu

Quy III nam 2015 Quy III nano 2014

VND VND

'Ding doanh thu 258,332,328,804 37,946,473,355

Trong (16 Doanh thu ban hang va cung cap dich vu 258,332,328,804 37,946,473,355

Cfic khan gram trir doanh thu 13,323,038 447,535,895

Doanh thu than 258,319,005,766 37,498,937,460

Trong do

Doanh thu ban hang va cung cap dich vu 258,319,005,766 37,498,937,460

28.2 Cia von hang ban va dich vu cung cap Quy III nam 2015

Quy III nam 2014

VND

VND

Gia von cita hang ban va dich vu da cung cap

TOng cOng 28.3 Doanh thu hoot ding tai chinh

219,474,571,803 22,133,749,968(;`x;

219,474,571,803 22,133,749,968

Quy III nam 2015 VND

Lai tin girl 1,548,714,726

Co tic, Igi nhudn dugc chia 1,972,184,000

Tong cing 3,520,898,726

Quy III nam 2014 VND

28,539,096

28,539,096

28.4 Chi phi tai chinh

Quy III nam 2015 Quy III nam 2014

VND VND

Ldi tien vay 217,751,568

Hodn nhap du phOng giam gid khoan diu to vao Cty CP xi mang Ha Long (67,070,600,000)

Trich lap du phOng giam gia cdc khoan dau to tai chinh dai han 904,392,813 -3,161,379,204

TOng cOng (65,948,455,619) (3,161,379,204)

28.5 CP bin hang va QLDN

Quy III nam 2015 Qu5, Ill nam 2014

VND VND

Chi phi ban hang 1,625,630,722 382,106,706

Chi phi quan ly doanh nghi0 25,857,066,755 8,334,170,027

TOng icing 27,482,697,477 8,716,276,733

28.6 Thu n hip khic Ira chi phi khic Quy III [Om 2015 Quy III nam 2014

26

CONG TY CO PHAN -DAU TU PHAT TRIEN DO TH1 BAO CAO TAI CHINH HciP NHAT VA KHU CONG NGHIEP SONG DA Qu.) III nam 2015

Dia chi: Ma nha SUDICO, dutrng Ivt8 Tri, phutmg 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 MINH HOP NHAT

Quy III !Om 2015

VND VND

Thu nhdp khac 4,950,000 Chi phi Ichac 123,985,937 119,401,183

Tong tong (119,035,937) (119,401,183)

Giai trinh hien thing Ick qua kinh doanh giira quy 3/2015 so vifri cling 14 quy 3/2014:

Trong quji 3/2015, Cong ty tiep tyc hoan thin ha tang, day manh trien khai kinh doanh tai du an khu do till mai Nam An Khanh. Chinh vi vey, ket qua kinh doanh quy 3/2015 cOa SUDICO dat lqi nhu'dn tang so vai cang kjf nam 2014.

29. Thue thu nhOp doanh nghiep

C;( Cac bao cao thus dm Cong ty se chiu stir kiem tra caa ca quan thus. Do vise ap dung ludt va de qui djnh ve thus c6 the duqc giai Mich theo nhieu each lchac nhau, se thug duqc trinh bay tren cac bao cao tai chinh hap nhat qujr III cc!) the se ' ALI T.!

1)1 thay d6i theo guy& djnh cu6'i ding ca quan thud. DC

• S(

Quy III nam 2014 ‹{:-.

VND

Chi phi thuS TNDN hiOn hanh 6,943,633,476 62,908,652 Chi phi thuS thu nhap hodn lai

TOng cOng 6,943,633,476 62,908,652

29.2 Thue thu nhap doanh nghiep

Thue TNDN hien hanh phai tra dixqc xdc dinh dui tren thu nhap chiu thus cua k9 hien tai. Thu nhap chiu thuS cua C6ng ty khdc vbi thu nhap dirge bdo cao trong bao cao kSt qua hoat Ong kinh doanh herp nhAt qu9 III vi thu nhap chiu thuS khong bao g6m cac khoan mac thu nhap chiu thuS hay chi phi chroc khan trir cho mac dich tinh thud trong cac ky khdc va cling khong bao gkim cac khoan mac khong phai chiu thud hay kh6ng diroc khu tar cho mac dich tinh thus. Thus TNDN hien hanh phai tra caa Cong ty me va cac c6ng ty con ductc tinh theo thud suit da ban hanh ddn ngay kSt fink k9 kg toan.

30. Nghiep vy cac ben lien quan

Danh sach cac ben lien quan dd c6 giao dich trong kjt va/hodc c6 khoan phai thu/phai tra tai ngay ke't thfic k9 kg town qu9 Ill vbi Cong ty:

STT Ten cong ty

1 Cong ty C6 phan Tu van Sudico

2 Cong ty C6 phan Dau tut Bat d'ang san & TM Thang Long

3 COng ty Co phan xay dung Sudico

4 'Ring ding ty Sang Da

KhOng cO giao dich trong yeu cua COng ty vOi cac ben lien quan trong k9.

Mai quan he. Cong ty lien k&

Cong ty lien IC&

C6ng ty lien kSt

Co dong

Thue thu nhdp doanh nghiSp ("TNDN") ap dung cho C6ng ty nhu sau:

Thus suit TNDN cho Cong ty la 22 % Iii nhuan chiu thus.

29.1 Chi phi thui TNDN hien hank Quy III nam 2015

VND

27

CONG TY CO PHAN DAU TU. PHAT TRIEN DO TH1

BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIV SONG DA. Qu), III nam 2015

Dia chi: Tem nha SUDICO, dudng Me Tri, phuOng my Dinh I, quan Nam Tir Liam, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

QuSr III nam 2015

Cac didu kien va clidu khoan cua cac giao dich val cac ben lien quan

C6ng ty ban hang/cho thue cho cac ben lien quan theo mix gia ban/thue niem y6t thOng thtrOng.

S6 du cac khoan phai thu, phai tra tai th6i didm ngay 30 thang 9 nam 2015 kh6ng can bdo dam, khOng c6 lai suAt va se dugc thanh todn bang tien. Cho giai doan tai chinh quST III k& thfic vao ngay 30 thang 9 nam 2015, Cong ty chira trich lap bit dr mOt khoan du phong ng phai thu kh6 doi nao lien quan den s6 tien cac ben lien quan con ng Cong ty (31 thang 12 nam 2014: 0). Viec danh gid nay (kw thuc hien cho m64 nam thOng qua viec kidm tra tinh hinh tai chinh cua ben lien quan va thi truarng ma ben lien quan d6 hoat dOng.

Vao ngay kdt thlic 14, kd toan qujI III, cac khocin phai thu va phai tra voi cac ben lien quan flint sau:

30/9/2015 quan Nei dung nghiep vu VND

Cdc khodn phdi thu khdc Tong cong ty Song Da Tidn lai vay 4,156,250,000

4,156,250,000

Phdi thu klach hang Cong ty Co plan tu van Sudico Cho thue kios 354,971,949

COng ty CP DAu tu BDS va TM Thang Phai thu chuy'dn nhtrgng dat da co ha tang Long du an KDT Nam An Khanh

3,206,000,000

3,560,971,949

Tra triror cho nproi Mn

C6ng ty Co phan tu van Sudico Phi tir van

1,407,631,379

1,407,631,379

Ph& tra khdc Cong ty CP Dau to BDS va TM Thang Long Cap quy khen among phOc lgi

Cdc ca. nhan c6 lien quan Gop v6n du an NAK, Van La - Van Khe

66,700,000

5,552,670,614 5,619,370,614

Phdi tra ngtrai ban

Ging ty C6 phan to van Sudico Phi tu van 795,413,895

Cong ty Co phan xay dk.mg Sudico Thi ding du an My Dinh - Me Tri, Ha Long, An Khdnh

2,129,631,933 2,925,045,828

31. 11Inc filch vã chinh sach quail ly rui ro tai chinh

Ng phai tra tai chinh cua Cong ty chit y6u bao g6m cac khoan vay va ng, cac khoan phai tra nguCii ban va cac khoan phai tra kha.c. Muc dich chinh cua nhang khoan ng phai tra tai chinh nay la nham huy dOng ngu6n tai chinh phuc vu cac hoat dOng cua. COng ty. COng ty c6 cac khoan cho vay va cac khoan phai thu khdc, phai thu khach hang, tien mat va tien girl ngan han phat sinh truc tiep tir hoat dOng cOa Cong ty. Cong ty khong nam giCr hay phat hanh cong cu tai chinh phai sinh.

Comg ty c6 rUi ro thi truarng. rui ro tin dung va rui ro thanh khodn.

28

CONG TY CO PHAN DAU TU' PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT VA KHU CONG NGHW SONG DA Qzoi III nam 2015 Dia chi: Tea nha SUDICO, dtdyng Mg Tri, phtrang My Dinh I, quan Nam Tit Liem, Ha Nei Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HcfP NHAT

Qujr III nam 2015

Nghiep vu quart ly rid ro la nghiep vu khong the thi'eu cho town be hoat deng kinh doanh cua Cong ty. Cong ty da xay dung he th6ng kiem soat nham dam bdo sir can bang a mix hqp ly gift chi phi rai ro phat sink va chi phi quan ly rui ro. Ban Tang Giam dac lien tuc theo dbi quy trinh quan ly rui ro cua Cong ty de dam bao str can bang hop 19 gitia rui ro va kiem soat rid ro.

Ban Tong Giam dac xem xet va thong nhit ap dung cac chinh sach quan ly cho nhung rid ro nei tren nhu sau:

Rdi ro thj trirdwg

Rui ro thi trutmg la rui ro ma gid tri hop 19 cua cac luang tien trong Wang lai cua met cong cu tai chinh se bien Ong theo nhang thay dai cua gia thi truftg. Gia thi twang CO ban loci rid ro: rui ro lai suit, rid ro tien te, rai ro gia hang h6a va rui ro ve gid lchac, chang han nhu rai ro ve gia co phan. Cong cu tai chinh bi anh huang boi rai ro thi traeng bao gam cac khoan vay va ng, tien girl, cac khoan diu to san sang a ban . Cdc phan tich de nhay nhtr dtroc trinh bay dual diy lien quan den tinh hinh tai chinh cua Cong ty tai ngay 30 thang 9 nam 2015 va ngay 31 thang 12 nam 2014.

Cdc phan tich de nhay nay da &roc lap tren ca soy gid tri cac khoan no thuan, ty le girra cac khoan no c6 lai suit co va cac khoan nq co lai suit tha not va ty twang quan gift cac cong cu tai chinh CO gac ngoai te la khong thay dai. 67;-

TY Khi tinh town cac phan tich de nhay, Ban Tang Giam doe gia dinh rang: AN

DO nhay cua cac khoan muc tren bang can dai ke todn lien quan den cac cong cu nq san sang de ban; T TRIEN 11A_

DO nhay cua cac khoan muc c6 lien quan trong bao cdo ket qua hoat dOng kinh doanh bi anh htremg bori cac thay dailGtHCP trong gia dinh ve rui ro thi tnrtmg twang ling dua ten cac tai san va ncr phai tra tai chinh ma C6ng ty nam gift tai ngay 30 thang 9 nam 2015 va 31 thang 12 nam 2014.

Rai ro Idi

Rui ro lai suit la rui ro ma gid tri hop ly hoac cac luting tien trong twang lai cifa met cong cu tai chinh se bien Ong theo nhiing thay doi cifa iai suit thi tnamg. Rui ro tai trutmg do thay doi Lai suit dm Cong ty cha yeti lien quan den tien va cac khan tien girl ngan han cua Cong ty. Day la cac khoan dau to ngan han va khong dtroc Cong ty nam gicr nham muc dich thu lqi tir sir tang len trong gid tri.

COng ty quan ly rai ro lai suit bang each phan tich tinh hlnh canh tranh tren thi truang de c6 &roc cac lai suit c6 lqi cho muc dich cita Cong ty va van nam trong giai han quan ly rui ro cua minh.

DO nhgy doi vdi ldi swat

C6ng ty khong thuc hien phan tich dO nhay dOi vii lai suit cho giai doan tai chinh quy III nam 2015 vi phan km chi phi !Ai vay cua cac khoan vay trong giai doan nay dang ducfc von hea vao cac du an.

Red ro ngogi te Cong ty c6 rui ro ngoai te do thuc hien mua va ban hang hoa bang cac don vi tien to Ichaz vii Ong tien ke todn cua C6ng ty nhu &roc trinh bay trong Thuyet minh. C6ng ty quan 1y rui ro ngoai to bang cach xem xet tinh hinh thi truang hien hanh va du kien khi C6ng ty lap Ice hoach mua va ban hang hoa trong Wang lai bang ngoai te, ngoai trir viec tang ty le pheng ngira rid ro. Cong ty khOng sir dung bit Icy cong cu tai chinh phai sinh de phong ngira rui ro ngoai to cua minh.

DO nhay doi vdi ngogi te Cong ty khong thirc hien phan tich de nhay dai vii ngoai to cho giai doan tai chinh quy 111 nam 2015 vi cac khoan muc tien te c6 gac ngoai te la khong clang ke.

Ru! ro ve gid cu phiiu

Cac ca phieu da niem yet va chtra niem yet do Cong ty nam giQr bi anh Wang bai cac rui ro thi twang phat sinh tit tinh khOng chic chin ve gia tri twang lai cita ca phial dflu ttr. Cong ty quan ly gia rid ro ve gid co phieu bang each thief lap han mire clau to vao co phieu. Flei (tang Quan tri cifft COng ty cling xem xet va phe duyet toan be cac guy& dinh daft to vao ce phieu.

29

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11! G: 47 ,2st-

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CONG TY CO PHAN DAU TU' PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHMP SONG DA Qup III nam 2015

Dia chi: Tea nha SUDICO, claiyag Me Tri, phuong My Dinh I, quail Nam Tir Liam, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

Quy III nam 2015

Rai ro ve gid hang Ma

C6ng ty c6 rai ro ve gid hang hOa lien quan den chi phi phat trien dit va xay ch,mg co s& ha fang/cong trinh. COng ty quan ly rui ro nay thong qua viec theo dOi chat the cac thong tin va tinh hinh c6 lien quan cua thi twang bat dOng san. C6ng ty chira sir dung cac c6ng cu phdi sinh dam bao de phang ngira rai ro ve chi phi phat trien dat va xay dung ca soy ha tang/cong trinh. Rdi ro tin dyng

Rid ro tin dung la rai ro ma mOt ben tham gia trong mOt cong cu tai chinh hoac hqp &mg khdch hang thong thuc hien cac nghia vu cua minh, din den Mn that ye tai chinh. C6ng ty ce rid ro tin dung tin cac hoat di:mg san xuAt kinh doanh caa mInh (cha yeti doi vai cac khoan phai thu khdch hang) va tir hoat dung tai chinh cua minh, bao gom tien girl ngan hang, nghiep vu ngoai hoi va cac cong cu tai chinh lchdc.

Phdi thu khdch hang

Cong ty quan 15, rui ro tin dung khdch hang thong qua cac chinh sach, thu tuc va quy trinh kiem sodt caa Cling ty c6 lien quan den viec quan ly rui ro tin dung khdch hang.

COng ty thirtmg xuyen theo dOi cac khoan phai thu khach hang chug thu duqc. Difti vai cac khach hang Ian, ty thuc hien xem xet su suy giam trong chAt lircmg tin dung cua tirng kWh hang tai ngay lap bdo cdo. Tren co sa a viec cac khoan phai thu khdch hang dm Cong ty co lien quan den nhieu kWh hang khdc nhau, rai ro tin dung kh bi tap trung ding ke vao ini)t khdch hang nhAt dinh.

Tien girl ngdn hang

COng ty ,chit yea duy trl s6 du tien girl tai cac ngan hang duqc nhieu ngtrfri Wet den a Viet Nam. Rini ro tin dung so tien girl tai cac ngan hang duqc quan Uri phan ngan quy caa Cong ty theo chinh sdch COng ty. Rai ro tin dung tii da cua Cong ty doi vai cac khoan muc trong bang can disii ke todn tai moi lcS, lap bdo cdo chinh la gia tri ghi so. Cong ty nhan thay mirc di, tap trung rai ro tin dung &A yeti tien girl ngan hang la thap.

Rai ro thanh khodn

Rai ro thanh khoan la rai ro C6ng ty gap kh6 than khi thuc hien cac nghia vu tai chinh do thieu von. Rui ro thanh khoan caa Ging ty chit yett phat sinh tir viec cac tai san tai chinh va nq phai tra tai chinh ci cac thfri diem dao han lech nhau.

COng ty giam sat tai ro thanh khoan thong qua viec duy tri mOt luqng tien va cac khoan vay ngan hang a mitt ma Ban T6ng Gam doc cho la VI de ddp Cmg cho cac hoat Ong cita Cing ty va de giam thieu anh hiring dm nhung bien dOng ye luOng tien.

Tai san dam bdo

Cong ty thong nam gift tai san dam bao cua mOt ben khdc vao ngay 30 thing 9 nam 2015 va ngay 31 thing 12 nam 2014.

Ha N'Oi, ngay %hang 11 nam 2015 CONG TY CO PHAN DAU TU. PHAT TRIEN DO TH!

VA KHU CONG NGHICP SONG DA

Nguiii lap Kt toan trubmgfit: Ttng giam dtc Cling ty