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BAo cAo TAl cHiNH HQP NHAT -CONG TY co PHA.N xAY LAP Dn;:N ICho Icy k~ tom til ngay 01104/2019 d~nngay 30106/2019
Cong ty cA pbAnXiy lip Di~n IsA 18 Ly Van PbUc, phuong Cat Linh, qu~n DAng Da, thanh phA Hi NQi
NQIDUNGTrang
Bao cao tai chinh hcp nhat da duqc kiam toan
Bang can d6i kS toan hcp nhat
Bao cao kSt qua hoat dQng kinh doanh hop nhat
Bao cao hru chuySn tien te hop nhit
ThuySt Minh Bao cao tai chinh hop nhit
02-42
02 - 03
04 -05
06 -07
08 -42
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BAo cAo ~T QuA HO~T DONG KINH DOANH H<}PNHATClIO kj kl todn tirngay 0110412019 din ngay3010612019
Mii CHITJEU Thuy@t Quy 2 nAp12019 Quy 2 nam 2018 6 thang d§u nam 6 thang diu nams6 minh 2019 2018
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BAo cAo LUU CHUYEN TIEN T~ HQ'P NHAT6 tilting iliiu nom 2019
(Theo phuang ph tip gidn tiip)
Mil CHi TIEUsaThuyst 6 thang diu nam 2019minh
6 thang diu nam2018
50 L1I1lchuy~n ti~n thuin trong ky (177.687.704.856) 247.069.659.806
60 Ti~n va nrong duong ti~n diu ky 701.280.173.355 567.443.915.134
61 AM huang cua thay d6i tY gia h5i doai quy d6i ngoai t~ 770.011
70 Ti~n va tuong dtrOllg ti~n cuai ky 3 523.592.468.499 814.514.344.951
Pham Th] Thanh BlnhNgiroi l~p bi~uHa Npi, ngiIy 26 thang 07 niim 2019
Trin Thj Minh Vi~tK~ toan tnrong
7
Cong ty C6 ph§n Xay I~p Dj~n Ise 18 Ly Van Phuc, phuong Cat Linh, quan D6ng Da, thanhph6 Ha NQi
Bao cao tiii chinh hop nhfttCho ky k~ toan tir ngay 01/04/2019 d~n ngay 30/06/2019
THUvET MINH BAo cAo TAl CHiNH H<}PNHATClIOkjl ki todn tir ngay 0110412019din ngay 3010612019
1.D~C DIEM HO~ T DONG CllA DOANH NGHI~P
Hlnh thirc sir hfru vanCong ty C6 phftn Xay I~p Di~n I ti@nthan la Cong ty Xay I~p Duong day va Tram diroc thanh l~p tlr ngay 02/0311963. Congty chinh thirc dircc c6 phftn h6a tro thanh Cong ty C6 phftn hoat dQng theo Gifty chirng nh~n dang Icy kinh doanh0100100745 do S6 Ke hoach va Dftu tu thanh ph6 Ha NQi dang Icy Iftn dftu ngay 20 thang 07 nam 2005 va dang Icy thay d6iIftn thu 18 ngay 19 thang 10 nam 2018.
Tf\1 s6 chinh cua Cong ty ducc d~t tai: S6 18 Ly Van Phuc, phuOng Cat Linh, qu~n D6ng Da, tMnh ph6 Ha NQi.
vAn diSu I~ cua Cong ty theo dang Icy la 1.327.702.940.000 d6ng, vAn di@uI~ thl,TCgop d~n ngay 30 thang 06 nam 2019 la1.327.702.940.000 d6ng; tuong duong 132.770.294 c6 phftn, m~nh gia mQt c6 phan Ia 10.000 d6ng.
Ngimh ngh@kinh doanhHo~t dQng chinh cua Cong ty Ia: Xay I~p di~n, San xuftt Cong nghi~p, Kinh doanh bftt dQng san va san xuftt di~n, C\1th~:
Kinh doanh bftt dQng san, quySn sir d\1ng dftt thuQc cM s6 hfru, cM sir d\1ng ho~c di thue bao g6m: Dftu tu t~o I~p nha,~~~~~~~~~~~~~~~~~~~~~~~~Thue nba, cong ~ xay dl,Tllgd~ cho thue I~i; Dftu tu, cai ~o dftt va dftu tu cac cong trinh h~ tang tren dftt thue d~ chothue dftt da co h~ tang; Nh~ chuy~n nhugng quy@nsir d\1ng dftt, dftu tu cong ~ h~ tang d~ chuy~n nhugng, cho thue;thue quySn sir d\1Dgdftt da co h~ tang d~ cho thue I~i;Tu vftn, moi giOi, dftu gia bftt dQng san, dftu gia quy@nsir d\1Dgdftt: Dich V\1 tu vAn bftt dQng san, dich V\1moi giOi bfttdQng san, dich V\1 djnh gia bftt dQng san, dich V\1 san giao dich bftt dQng san, dich V\1 quang cao bftt dQng san, dich V\1quan Iy bftt dQng san; t6 ch(rc dich V\1quan Iy, v~ banh va khai thac khu do thi, nha chung cu cao tang;
Ho~t dQng kien trUc va tu vAn Icy thu~t co lien quan: Khao sat, thiet ke xay dl,Tllgcac cong trinh di~n, cong nghi~p, dand\1Dg,tu vAngiam sat, dSn bU, giai ph6ng m~t b~ng; Tu vAn quan Iy dl,Tan thuy di~n, quan ly sau dau tu thuy di~n; QuanIy dl,Tan dau tu bftt dQng san: Giam sat cong tac xay dl,Tllgva hoan thi~n; Giam sat cong tac I~p d~t thiet bi cong trinh;Giam sat cong tac I~p d~t thiet bi cong ngh~;San xuftt, che ~o cQt tMp, m~ kern nhUng nong va cac cftu ki~n kim Io~i ph\1c V\1dan d\1ng va cong nghi~p;Xay dl,Tllgcong ~ Icy thu~t dan d\1ng khac: Xay I~p cac cong trinh dUOng day mi di~n va ~ bien ap, cac cong trinhngu6n di~n, cac cong trinh cong nghi~p, dan d\1ng, Icy thu~t h~ tftng, giao thOng, thUy Igi, buu chinh vi~n thong;
Gia cong co khi, xU Iy va trang pM kim Io~i;San xuftt, truySn mi va pMn ph6i di~n: San xuftt di~n;Chufut bi m~t b~g;L~p d~tM thAng di~n;Tu vAn dftu tu;Do d~c ban d6 dia chinh, giai thira, trich do thira dftt d~ ph\1c V\1 d@nbil thi cong cong trinh; Han n6i cap quang, thinghi~m trucc va sau khi han nAi cap quang; Thi nghi~m, do di~n tr6 ti~p dia cac cong trinh di~n; L~p d~t, thi nghi~m;hi~u chinh thiet bi di~n, dUOngday cap quang;Ban buon kim Io~i va qu~ng kim lo~i;Khai thac qu~g s~t;Khai thac qu~g kim Io~i khac khong chua s~t;San xuftt s~t, thep, gang;San xuftt cac cAuki~n kim Io~i;Ban buon kim Io~i va qu~ng kim lo~i.
8
Cong ty C6 phin Xay I~p Difn IS6 18 Ly Van PMc, phuong Cat Linh, quan B6ng Da, thanhph6 Ha NQi
Bao cao tai chinh hQ'p nh5tCho ky kS toan tir ngay 01104/2019 dSn ngay 30106/2019
C§u true t~p doan
Cong ty co cac cong ty con c1uQ'chop nh§t bao cao tai chinh t,i thOi c1i@m 30/06/2019 bao gAm:TT Ten cong ty Dia chi Ty 1~ loi TY l~ earn ket Hoat dQng kinh doanh
Ich/quyen bi~u gop chfnhquyet
Cong ty TNHH MTVXay l~p di~n 1 - DaiM6
2 Cong ty TNHH MTVXay l~p di~n 1 - HaNQi
3 Cong ty TNHH MTVXay l~p di~n I - Mi~nNam
4 Cong ty TNHH MTVXay l~p di~n 1 - Mi~nB~e
5 Cong ty TNHH MTVXay l~p di~n 1 - MyBinh
6 Cong ty TNHH MTVXay l~p di~n 1 - TirLiern
7 Cong ty TNHH MTVXay l~p di~n 1 - HaBong
8 Cong ty TNHH MTVXay l~p di~n 1 - NangHucmg
9 Cong ty TNHH MTVXay l~p di~n 1 -HoangMai
10 Cong ty TNHH MTVXay l~p di~n 1 - NinhBinh
11 Cong ty TNHH ChSt~o CQt tMp Bong Anh
12 Cong ty C6 ph~nTbUy di~n Trung Thu
Ph6 Chq, Phuong B~i M6,Qu~ Nam Tir Liem, thanhph6 HaNQi
S6 583 Km 9 duongNguy@n Trai, Van QUlin,Q. Ha Bong, Ha NQiCao 6c An Khang, s6 28BUOng 19, Khu ph6 5,Phuong An PM, Quan 2,He, Chi MinhPh6 Cho, Phuong B~i M6,Qu~ Narn Til Liem, thanhph6 Ha NQiS6 138 T~n Binh, P. MyBinh 2, Q Nam Til Liern,thanh ph6 Ha NQiT6 19, P. Xuan Phucmg,Q. Nam Til Liern, Ha NQi
Thon Van La, phuOng PMLa, qu~ Ha Bong, Ha NQi.
S6 583 Km 9 dUOngNguy@n Trai, Van QUlin,Q. Ha Bong, Ha NQiS6 471, dUOng NguySnTam Trinh, P. Hoang VanTh\!, Q. Hoang Mai, HaNQiPhuOng Ninh Thanh, TPNinh Binh, tinh Ninh Binh
T6 23, thj trAn Bong Anh,thanb ph6 Ha NQi
S6 nha 157, T6 dan ph616 phuOng Tan Thanh,Bi~n Bien PbU
9
100% 100%
100% 100%
100% 100%
100% 100%
100% 100%
100% 100%
100% 100%
100% 100%
100% 100%
100% 100%
90% 90%
60% 60%
Xay Hipdi~n
Xay l~p di~n
Xay l~p di~n
Xay l~p di~n
Xay l~p di~n
Xay l~p di~n
Xay l~p di~n
Djch V\l
Xay l~p di~n
Xay l~p di~n
San xuftt e:k lo~i cQtthep rn~ kern, kSt cAutMp, ph\! rung ph\!ki~n c6 lien quan, djchV\l v~ m~; mua bantMp, kern, v~t tu ph\!cV\l san xuAt, chS t~okSt cAu tMp; mua banv~t tu, thiSt bj k:Y thu~tdi~nB~u tu xay d\Tllg cacnha may tbUy di~n vilava nh6; San xuAt vakinh doanh di~n nang
Cong ty C6 ph§n Xay I~p Difn IS6 18 Ly Van PMe, phuong Cat Linh, quan D6ng Da, thanhph6 Ha N<)i
Bao cao tili chinh hop nhitCho ky k~ toan illngay 01/04/20 19 d~n ngay 30/06/2019
TT Ten cong ty
S6 44 Ph6 Tri€u Khue,P.Thanh Xuan Nam,Q.Thanh Xuan, Ha NQiS6 1, Ngo 321 Ph6 VinhHung, P.Thanh Tri,Q.Hoang Mai, Ha N<)i
CODg ty co hai c{ing ty lien k~t dlrgc phan aDh troDg Bao cao tili chinh hgp Dhit theo phll'01lg phap van cho sO'hfru t~i tho; diem 30/06/2019 bao g6m:
13 Cong ty C6 phan Dautu Dia be My Dinh
14 Cong ty C6 phan L~pmay Cong nghiep Vi~tNam
,I. •15 Cong ty Co phan
ThllY di~n BilO Lam
16 Cong ty C6 phan DAutti Nang Luc;mgMienB~e
17 Cong ty C6 ph§n Cokhi 6 to Hoa Binh
18 Cong ty CP D§u tuThuang m:;tiTi~n B<)
TT Ten eong ty
Cong ty C6 phanGang thep Cao Bfutg
2 ,I. •Cong ty Co phiinKhoang san Tin Phat
Dja chi
Then Dinh Thon - Mydinh 1 - Qufln Nam ill liem- Ha N<)iS6 138 Tr§n Binh, P MyDinh 2, Quan Nam TilLiem, Ha N<)iThen Na P6ng, HuyenBao Lam, tinh Cao B~ng
Then Na P6ng, Huy~nBao Lam, tinh Cao B~ng
Dia chi
Km5 D€ Tham Thi XaCao BAng, P. Hgp giang,Cao B~ngKhaeh S:;tD ray Giang, T622, PhuOng Song Bfutg,Thanh ph6 Cao Bfutg,Tinh Cao Bfutg
Ty If IgiIch/quyjn bi~uquy~t
99,39%
51%
91,83%
66,59%
99,88%
99,95%
Ty I~ 19i iehlquy€n bieu
guy~t25,09%
33,92%
2. em DQ vA cHiNH SACH ICE ToAN Ap DVNG T~I CONG TY
2.1. Ky ke toan, don vi ti~n tf sO-d\lng trong k~ toan
Ty I~ camket gop
99,39%
51%
91,83%
51%
99,88%
99,95%
TY I~ theaeamk~tgop
25,09%
27,13%
Ty If h;,-i Ich/quyjnbi~u quy~t
D§u tu, kinh doanh batd<)ngsan
L~p d~t may m6e vathi~t bi cong nghiep
Tu vin quan Iy du anthuy di~n, quan Iy saudAutu thuy dien.
San xuit di~n, Tu vinquan Iy dl,T an thllYdi~n, qufm Iy sau d§utu thllYdi~n.D§u tu kinh doanh bAtd<)ngsan
Dau tu kinh doanh bitd<)ngsan
Ho:;ttd<)ngkinh doanhehinh
Khai thae, eh~ bi~n vakinh doanh cae lo:;tikhoang san.Tham do khoang san,khai thae khoang san;Khai thae qu~ng s~t,Ban buon kim lo:;tivaqu~g kim lo:;ti.
Ky k~ toan nam cua Cong ty thea nam duang lieh b~t d§u illngay 01101 va k~t thuc vao ngay 31112 bang nam.Dan vi ti€n t~ sir dvng trong ghi ehep k~ toan la D6ng Vi~t Nam (VND).
2.2. Chuin m1!c va Ch~ dQ k~ toan ap d\lng
Chi i19 ki loan ap d1:lngCong ty ap dVng Ch~ dQK~toan doanh nghi~p ban banh thea ThOng tu s6 200/20 14/TT-BTC ngay 22/12/2014 ella B<)raiehinh, ThOng tu s6 53/20 16/TT-BTC ngay 21/03/2016 ella B<)rai ehinh v€ vi~c sira d6i, b6 sung m<)ts6 di€u ella ThOng tus6 200/20 14/TT-BTC va Thong tu s6 202/2014/TT-BTC huang d~n Phuang pbap I~p va trinh bay bao eao tai chinh hgpnhit.
Tuyen b6 vi vi¢c turin thu Chuan m~{cki toim va chi i1e}ki toanCong ty da ap dl,mgcae ChuAnml,TCk~ toan Vi~t Nam va cae van bfm huang d~n ChuAnml,Tedo Nba nu6e da ban banh. CaeBao cao tai chinh duge I~p va trinh bay thea dung m9i quy djnh ella tUng ehuAnml,Te,thOng tu huang d~n thl,Tehi~n Chuftnml,Tcva Ch~ d<)k~ toan doanh nghi~p hi~n banh dang ap dVng.
10
Cong ty ca ph§n Xay I~p f)i~n Is6 18 Ly Van Phuc, phirong Cat Linh, quan f>6ng f>a, thanhph6 Ha N9i
Bao cao tai chinh hgp nh§tCho ky k~ toan tir ngay 01/04/2019 d~n ngay 30106/2019
2.3. CO' sO' I~p Bao cao tai chinh hop nh§t
Bao cao tai chinh hop nh~t cua Cong ty diroc I~p tren co sa hop nh~t Bao cao tai chinh rieng cua Cong ty va Bao cao taichinh cua cac cong ty con do Cong ty kiem soat (cac cong ty con) dircc I~p cho nam tai chinh k~t thuc ngay 3111212018.Viec kiem soat dat ducc khi Cong ty co kha nang kiem soat cac chinh sach tai chinh va hoat d9ng cua cac cong ty nhan d~unr nham thu duoc Iqi ich tir hO'iltd9ng cua cac cong ty nay.
Bao cao Uli chinh cua cac cong ty con duqc ap d\mg cac chinh sach kS toan nhfit quan voi cac chinh sach k~ toan cua Congty. Trong wCmg hqp c~n thi~t, Bao cao tai chinh cua eac cong ty con dugc dieu ehinh d~ dam bao tinh nhfit quan trong eacchinh sach k~ toan duqc ap d\mg t'iliCong ty va cac cong ty con.
Cac s6 du, thu nh~p va chi phi cM y~u, k~ ca cac khoan Hiihay 16 chua thl,Tchi~n pMt sinh tir cac giao djch n9i b9 dugc 10'ilitm khi hqp nhAtBao cao tai chinh.
Lgi ich cua c6 dong khong ki~m soat: Lgi ich eua cac e6 dong khong ki~m soat la ph~n Igi ich trong liii, ho~c 16, va trong taisan thu~n cua cong ty con khong duqc nim gift bCriCong ty.
Liii, 16khi co Sl,Tthay d6i 15' 1~sa hfru t;;ticong ty con:. TruCmg hqp cong ty con huy d9ng them v6n gop tir cae cM sa hfru: Khi l~p Bao cao tai ehinh hqp nhAt, cong ty mt;!xac dinhva dieu chinh l'ili Sl,TbiSn d9ng gifra ph~ sa hfru cua minh va c6 dong khong kiem soat trong tai san thu~n eua cong ty con t'ilithai diem woc va sau khi huy d9ng them v6n.
2.4. Cong c\l tai chinh
Ghi nMn ban eMuHi san tai chinhHi san tfti chinh cua Cong ty bao g6m tien va cac khoan tuang duang tien, cac khofm phili thu khach bang va phili thu khac,cac khoan ebo yay. T'ili thm di~m ghi nh~ ban dftu, tai san tai chinh duge xac dinh thea gia mua/chi phi pMt hanh c9ng cacchi phi pMt sinh khac lien quan trl,TctiSp dSn vi~c mua, pMt hanh tai san tfti chinh do.
Ng phili tril tai chinhNg phili tril tai chinh eua Cong ty bao g6m cac khoan vay, cac khoan phili tra nguai ban va pbai tra khae, chi phi phili tra. T'ilithai di~m ghi nh~ l~n d~u, cac khoan ng phili tra tfti chinh duqc xac dinh thea gia pMt hanh cQng cae chi phi pMt sinh lienquan trl,TctiSp dSn vi~c pMt hanh ng phili tra tfti chinh do.
Giti tri sau ghi nMn ban tJauHi~n t'ili chua co eac quy dinh ve danh gia l'ilicong C\ltai ehinh sau ghi nh~n ban d~u.
2.5. Cac nghifp V\l bing ngor(li tf
Cac giao dich b~g ngo'ili t~ trong kY kS toan duqc quy d6i ra d6ng Vi~t Nam thea 15' gia thl,TctS t'ili ngay giao dich. Ty giagiao dich thl,lCtS nay dugc xac dinh thea nguyen tlic sau:
Khi mua ban ngo'ili t~: la 15' gia duqc quy dinh trong hqp d6ng mua, ban ngo'ili t~ gifta Cong ty va ngan hang thuang m'ili;
Khi ghi nh~n ng phili thu: la 15' gia mua cua ngan hang thuang m'ili nai Cong ty chi dinh khach hang thanh toan t'ili thaidiem giao dich pMt sinh;Khi ghi nh~n ng phili tra: la 15' gia ban cua ngan hang thuang m'ili nai Cong ty dl,l ki€n giao djch t'ili thai diem giao djchpMt sinh.
TY gili giao djch thl,TCtS khi danh gia l'ili cac khoan m\lc tien t~ co g6c ngo'ili t~ t'ili thai diem l~p Bao cao tai chinh hqp nhfitduqc xac djnh thea nguyen tlic:
f>6i voi khoan ml,lc phiin lo~i la tai san: ap d\lng 15' gia mua ngo'ili t~ cua ngan hang thuang m~i nai Cong ty thuCmgxuyen co giao dich;f>6i vOi ti€n gui ngo'ili t~: ap d\mg 15' gia mua cua chinh ngan hang nai Cong ty rna tai khoan ngo~i t~;f>6i voi khoan ml,lc phiin 10~i la ng phai tra: ap d\mg 15' gia ban ngo~i t~ cua ngan hang thuang m~i nai Cong ty thuCmgxuyen 'co giao dich.
11
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Cong ty ca ph§n Xay I~p Di~n Ise 18 Ly Van Phuc, phuong Cat Linh, quan D6ng Da, thanhph6 Ha NQi
Bao cao tili ehinh hep nh§tCho ky kS toan tir ngay 01/04/2019 dSn ngay 30106/2019
Tiit ca cac khoan chenh I~ch 1)' gia thirc tS phat sinh trong nam va chenh I~ch do danh gia lai s6 du cac khoan muc ti~n t~ c6g6c ngoai t~ tai thoi di~m I~p Bao cao tai chinh diroc hach toan vao kSt qua hoat dQng kinh doanh cua nam tai chinh. Trongd6 Hii chenh I~ch 1)' gia do danh gia lai s6 dir cu6i nam cua cac khoan muc ti~n t~ c6 g6c ngoai t~ khong duoc sir dung d~phiin ph6i Igi nhu~n ho~c chia c6 ruc.
2.6. Ti~n va cac khoiin hrOllg dll'ong ti~n
Ti~n bao g6m ti~n mt\t t<;1iquy, ti~n giri ngan bang khong kY h<;1n.
Cac khoan tuang duang ti~n la cac khoan d~u tu ng~n h<;1nc6 thm gian thu h6i khong qua 03 tMng k~ til ngay d~u tu, c6 tinhthanh khoan cao, c6 kha nang chuy~n d6i d~ dang thanh cac lugng ti~n xac dinh va khong c6 nhi~u rili ro trong chuy~n d6ithanh ti~n.
2.7. LQ'i thi thll'Ollg ml,li
Hgp nh~t kinh doanh dugc h<;1chtoan theo phuang pMp gia mua. Gia phi hgp nh~t kinh doanh bao g6m gia tri hgp Iy t<;1ingay di~n ra trao dbi cua cac tai san dem trao d6i, cac khoan ng phili tra dii pMt sinh hot\c dii thiIa nh~ va cac cong C\lvbndo ben mua pMt banh d~ dbi I~y quy€n ki~m soat ben bi mua va cac chi phi lien quan trlJc tiSp dSn vi~c hgp nh~t kinh doanh.Tai san, ng pMi tra c6 th~xac dinh dugc va nhUng khoan ng ti€m tang pMi ganh chiu trong hgp nh~t kinh doanh cua ben bimua d~u ghi nh~n thea gia tri hgp Iy t<;iingay hgp nh~t kinh doanh ..
Lgi thS thuang m<;1ipMt sinh til hgp nh~t kinh doanh dugc ghi nh~ ban d~u thea gia gbc, la phAn chenh I~ch giiia gia phihgp nh~t kinh doanh so vOi ph~ so hiiu cua ben mua trong gia tri hgp Iy cua tai san, ng pMi tra c6 th~ xac dinh dugc va cackhoan ng ti~m tang da ghi nh~. NSu gia phi hgp nh~t kinh doanh th~p han gia tri hgp Iy cua tai san thu~n cila ben bi mua,phfui chenh lech d6 se dugc ghi nh~n vao bao cao k€t qua ho~t dQng kinh doanh hgp nh~t. Sau ghi nh~ ban d~u, 19i th€thuang m<;1idugc xac dinh gia tri b~ng nguyen gia trir di gia tri phftn b6 liiy kS. Lgi thS thuang m~i dugc phftn b6 theaphuang pMp dUOng th~g trong thm gian hiiu ich dugc uoc tinh khong qua 10 nam. Dinb kY Cong ty m~ pMi danh gia t6nth~t Igi the thuang m~i t<;iicong ty con, nSu co b~ng chUng cho th~y sb 19i the thuang m~i bi t6n th~t IOnhan sb phftn b6 hfmgnam thi phftn b6 thea s6 19i thS thuang m~i bi tbn th~t ngay trong nam pMt sinh.
2.S. Cac khoiin d§u tll'tM chinb
Cae khoan adu ttt nJm giu ain ngiryaao hf;lnbao g6m: Cac khoan ti~n giri ngan bang c6 kY h~n dugc nb gill' dSn ngay daoh~ voi m\lc dich thu liii hang kY.
Trong Bao cao tai chinh hgp nh~t cac khoan d~u tu vao cong ty lien k€t dugc kS toan theo phuang pMp v6n cM so hiiu.Theo phuang pMp vbn cM so hiiu, khofm d~u tu dugc ghi nh~n ban d~u tren bang can d6i ke toan hgp nh~t thea gia gbc, saudo dugc di€u chinh thea nhUng thay dbi cua ph~n so hiiu cila T~p doan trong gia tri tai San thu~ cua cong ty lien ket sau khimua. Lgi the thuang m~i pMt sinh til viec d~u tu vao cong ty lien kSt dugc phan anh trong gia tri con I~i cua khoan dAu tu.np doan khong phftn bb Igi th€ thuang m~i nay rna bang nam thllC hien danh gia xem Igi the thuang m~i c6 bi suy giam giatri hay khong.Ph~ so hiiu cua nha d~u tu trong 19i nhu~n (16) cua cong ty lien ket sau khi mua dugc phan anh tren bao cao ket qua kinhdoanh hgp nh~t va ph§n so hiiu cua nha d~u tu trong thay dbi sau khi mua cua cac quy cua cong ty lien k€t dugc ghi nh~nvao cac quy. Thay d6i liiy ke sau khi mua dugc di~u chinh vao gia tri con I~i cua khoan d~u tu vao cong ty lien ket. C6 rucnh~ dugc til cong ty lien kSt dugc dn trir vao khoan d~u tu vao cong ty lien k€t.Bao cao tai chinh cua cong ty lien ket dugc I~p cimg ky vOi bao cao tai chinh hgp nh~t cua T~p doan va sir d\lng cac chinhsach kS toan nh~t quan voi np dofm. Cac di~u chinh thich hgp dii dugc ghi nh~n de dam bao cac chinh sach kS toan dugc apd\lng nh~t quan voi T~p doan trong tTUOnghgp dn thiSt.
Cae khoan adu ttt gop v6n VGO cae aem vi khile, bao g6m: cac khoan d~u tu vao cong C\l vbn cua dan vi khac khong c6quy~n kiem soat, d6ng kiem soat ho~c c6 anh huang dang k~ dbi voi ben dugc d~u tu. Gia tri ghi sb ban d~u cua cac khofmd~u tu nay dugc xac dinh thea gia gbc. Sau ghi nh~n ban d~u, gia tri cua cac khoan d~u tu nay dugc xac dinh thea gia gbc trirdi dll phong giam gia khoan dAutu.
Dll phOng giam gia d~u tu dugc I~p vao thai diem cubi kY C\lth~ nhu sau:
12
Cong ty cA ph§n Xsy I~p f)i~n IS6 18 Ly Van PMc, phuong Cat Linh, quan D6ng Da, thanhph6Hii NQi
Bao cao Uti chinh hgp nhlltCho ky k~ toan tir ngay 01/04/2019 d~n ngay 30106/2019
D6i vci khoan d~u nr nAm gift lau dai (khong phiin loai Iii chirng khoan kinh doanh) vii khong c6 anh huong dang k~ d6ivoi ben duoc d~u nr: khoan d~u nr vii c6 phieu niem y~t duoc I~p du phong dua tren gia th] tnrong cua c6 phieu; khoandAu nr khong xac dinh ducc gia tri hop Iy tai thai di~m bao cao thi viec I~p du phong can cu vao Bao c6 tai chinh tai-thai di~m trich Hipdu phong cua ben duoc dAunr.D6i voi cac khoan dAutu n~m gift d~n ngiiy dao h\ln: can ciTkha nang thu h6i d~ I~p d" phong pMi thu kh6 doi thea quydinh cua pMp lu~t.
2.9. Cae khoan nl! phai thu
Cac khoan phai thu du9'c thea doi chi ti~t thea kY h\ln pbai thu, d6i tugng pbai thu, IO\ii nguyen t~ pbai thu, vii cac y~u t6khac thea nhu cAu quan Iy cua Cong ty.
D" phong n9' pbai thu kh6 doi du9'c trich I~p cho cac khoan: n9' pbai thu qua h\ln thanh toan ghi trong hgp d6ng kinh t~, cackh~ u6c yay ng, cam k~t hgp d6ng ho~c cam k~t ng vii n9' pMi thu chua d~n h\ln thanh toan nhung kh6 c6 kha nang thu h6i.Trong d6, vi~c trich I~p d\l phOng n9' pbai thu qua h\ln thanh toan duQ'c can ciTvao thm gian tra n9' g6c thea hgp d6ng muaban ban dAu, khong tinh d~n vi~c gia h\lDn9' gifra cac ben va ng pMi thu chua d~n h\ln thanh toan nhung khach n9' d3: lamvao tinh tr\lng pM san ho~c dang lam tM t\lc giai th~, mAt tich, b6 tr6n.
2.10. Hang tan kho
Hang t6n kho du9'c ghi nh~ ban dftu thea gia g6c bao g6m: chi phi mua, chi phi ch~ bi~n va cac chi phi lien quan !r\fC ti~pkhac pMt sinh de c6 duQ'c bang t6n kho 0 dia diem va tr\lDg thai t\li thai diem ghi nh~n ban d~u. Sau ghi nh~n ban d~u, t\lithm di~m I~p Bao cao tai chinh n~u gia tri thuftn c6 th~ th\lc hi~n du9'c cua bang t6n kho thAp hon gia g6c thi hang t6n khodu9'c ghi nh~ thea gia tri thufln c6 the th\lC hi~n du9'c.
Gia tri hang t6n kho du9'c xac dinh thea phuong philp binh quan gia quy~n.
Hang t5n kho du9'c h\lch toan thea phuong pbap ke khai thubng xuyen.
Phuong philp xac dinh gia tri san phfun do dang cu6i kY: Chi phi san xu§t kinh doanh do dang dugc ~p hgp thea tUng congtrinh chua hoan tbanh ho~c chua ghi nh~ doanh thu, tuong (mgvOi kh6i lugng cong vi~c con do dang cu6i kYoD" phOng giam gia bang t6n kho dugc I~p vao thm di~m cu6i kY Ia s6 cbenh I~ch gifra gia g6c cua bang t6n kho IOnhon giatri thufln c6 th~ th\lc hi~n dugc.
2.11. Tai san c6 dinb
ni san c6 dinh hfru hinh, tili san c6 dinh vo hinh duQ'c ghi nh~n ban d~u thea gia g6c. Trong qua trirm sir d\lng, tili san c6dinh hfru hinh, tili san c6 dinh vo hinh dugc ghi nh~n thea nguyen gia, hao mon Iuy k~ va gia tri con l\ii.
Kh§u hao tai san c6 dinh dugc trich theophuong pMp dubng thing v6i thai gian kh§u hao dugc u6c tinh nhu sau:
Nha cira, v~t ki~n trUcMay m6c, thi~t biPhuong ti~n v~ tai, truy~n danThi~t bi van phOngni san c6 dinh khacQuy~n sir d\lng d§t khong thai h\lDPhftn m€m quan Iy
05 - 30 nam03 - 20 nam06 - 10 nam03 - 06 nam04 - 05 nam
KMng trich kh§u hao03 - 05 nam
2.12. Bllt dQng san d§u ttr
B§t d(>ng sim dflu tu dugc ghi nh~n ban d~u thea gia g6c. Trong qua trinh cho thue hO\lt dQng, bAt dQng san dflu tu dugc ghinh~n thea nguyen gia, hao mon Jiiy k~ va gia tri con l\li. D6i v6i bAt dQng san dAu tu cho thue hO\lt dQng duQ'c ghi nh~ theanguyen gia, hao mon luy k~ va gia tri con 1\li. Trong d6 kh§u hao dugc trich thea phuong phap dubng thing v6i thai giankh§u hao dugc u6c tinh nhu sau:
Nba cira, v~t ki~n trUc 05 - 25 nam
13
Cong ty ca ph§n Xay I~p f)i~n IS6 18 Ly Van Phuc, phuong Cat Linh, quan D6ng Da, thanhph6HaNQi
Bao cao tai chinh hop nh5tCho ky k€ toan til ngay 01/04/2019 d€n ngay 30/06/2019
2.13. Chi phi xay dung CCY ban do' dang
Cac tai san trong qua trlnh xay dung phuc vu muc dich san xuat, cho thue hoac quan tri, hoac cho bit ky muc dlch nao khac,duoc ghi nhan thea gia g6c. Chi phi t~p hop bao g6m chi phi cho cac chuyen gia va d6i voi cac tai san dll di~u kien, chi phidi yay dugc ghi nh~n phil hop v6i chinh sach k€ toan cua Cong ty. Khiu hao cua nhfrng tai san nay, cling gi6ng nhir cac loaitai san c6 dinh khac, se bAt d§u dtroc trich khi tai san da s~n sang cho m\lC dich sir d\lng.
2.14. Thue hOl}tclQng
Thue ho~t dQng la lo~i hinh thue tai sfln c6 dinh rna phfut Ian rlii ro va Igi ich gAn li~n v6i quy~n s6 hiiu Clla tai san thuQc v~ben cho thue. Khoan thanh toan du6i hinh thuc thue ho~t dQng dugc h~ch toan van bao cao k€t qua ho~t dQng kinh doanhthea phucrng phap dUOngth~ng dl,Tatren thiYih~n thue ho~t dQng.
2.13. Hvp clang hQ"Ptac kinh doanh (BCC)
Hgp d6ng hgp t{ICkinh doanh (BCC) la tMa thu~n b~ng hgp d6ng clla hai ho~c nhi~u ben d€ cilng thl,Tchi~n ho~t dQng kinht€ nhung khong hinh thanh phap nhan dQc I~p. Ho~t dQng nay c6 th€ dugc d6ng ki€m smlt hOi cac ben g6p v6n theo tMathu~ lien doanh ho~c ki€m soat hOi mQt trong s6 cac ben tham gia.
Theo cac di~u khoan thoa thu~ t~i BCC, Cong ty thl,Tchi~n k~ to{1ncho BCC, ghi nh~n toan bQ doanh thu, chi phi va Iginhu~n sau thu~ clla BCC tren Bao cao k~t qua ho~t dQng kinh doanh Cllaminh. Chi phi clla BCC bao g6m ca khoan Igi nhu~nc6 dinh tra cho cac ben khac tham gia BCC.
2.16. Chi phi tra trmrc
Cac chi phi da phat sinh lien quan d~n k~t qua ho~t d(>ng san xuit kinh doanh clla nhi~u nam tai chinh dugc h~ch toan vanchi phi tni w6c d€ phan be, dAnvan k~t qua ho~t dQng kinh doanh trong cac nam tai chinh sau.
Vi~c tinh va phan be, chi phi tni w6c dai h~n van chi phi san xuit kinh doanh tUng nam tfii chinh dugc can cu van tinh chAt,muc dQ tUng lo~i chi phi d€ ll,TachQn phucrng phap va tieu thUc pMn be, hgp IY·Chi phi tra tru6c dugc pMn be, dAnvan chiphi san xuit kinh doanh thea phucrng phap dUOngth~g.
2.17. Cae khoan nv phai tra
Cac khoan ng phai tra dUQ'cthea doi thea kY h~ phai tra, d6i tugng phai tra, lo~i nguyen t~ phai tra va cac y~u t6 khac theanhu cAuquan Iy cfra Cong ty.
2.18. Cae khoan vay
Cac khoan yay dugc thea doi thea tUng d6i tugng cho yay, tUng kh~ u6c yay va kY h~n phili tra clla cac khoan yay. TruOnghgp yay b~g ngo~i t~ thi thl,TChi~n thea doi chi ti~t thea nguyen t~.
2.19. Chi phi cli yay
Chi phi di yay dugc ghi nh~n van chi phi sim xuit, kinh doanh trong kY khi phat sinh, trir chi phi di yay lien quan trl,TCti~pd~n vi~c d§u tu xay d1,lllgho~c san xuit tai san d6 dang dugc tinh van gia tri clla tai san d6 (dugc v6n hoa) khi c6 dll cac di~uki~n quy dinh trong ChuAn ml,TcK~ toan Vi~t Nam s6 16 "Chi phi di yay". Ngoai ra, d6i YO; khoan yay rieng ph\lc V\l vi~cxay d1,lllgtai san c6 dinh, b~t dQng san d§u tu, !iii yay dugc v6n h6a k€ ca khi thai gian xay d1,lllgdu6i 12 thang.
2.20. Chi phi phai tra
Cac khoan phili tra cho hang bOa dich V\l da nh~n dugc til nguai ban ho~c da dugc cung dp cho nguai mua trong ky baa caonhung thl,Tct~ chua chi tra ya cac khoan phili tra khac dugc ghi nh~n van chi phi san xu~t, kinh doanh clla ky bao cao.
Can cir trich truac cac cong trinh thUy di~n hoan thanh dl,Tatren gia tri uac tinh thea kh6i lugng nghi~m thu thl,Tct~ trir dikhoan da t~p hgp chUng tiro
14
Cong ty CB ph§n Xay I~pDi~n IS6 18Ly Van Phuc, phuong Cat Linh, quan D6ng Da, thanhph6 Ha Ni)i
Bao cao tai ehinh hQ'pnhiitCho ky k~ toan tir ngay 01/04/2019 d~nngay 30/06/2019
Viec ghi nh~n cac khoan chi phi phai tra vao chi phi san xuat, kinh doanh trong ky duoc thl,Tchien thea nguyen tilc phil hopgitra doanh thu va chi phi phat sinh trong kyoCac khoan chi phi phai tn'!sf: duoc quyst toan voi s6 chi phi thuc t~ phat sinh.S6 chenh l~chgitra s6 trich wac va chi phi thuc t~ duoc hoan nhap,
2.21. Cac khoan d..,phong phal tra
Cac khoan dir phong phai tra chi ducc ghi nhan khi thea man cac di~u kien sau:Cong ty co nghia V\) no bien tai (nghia V\) phap Iyho~c nghia V\) lien dci) do k~t qua ticmi)tSl,Tki~n da xay ra;SlJgiam sut v~nhiing Iqi ich kinh t~ co the xay ra dfind~nvi~cyeu c~uphiii thanh toan nghia V\) nq;Dua ra dUQ"cmi)tuac tinh dang tin c~yv~gia tri cua nghia V\) nQ"do.
Gia tri dUQ"cghi nh~n cuami)tkhoan dlJphong phai tra la gia tri dUQ"cucJctinh hqp Iynhit v~ khoan ti€n sf:phi'lichi de thanhtoan nghia V\) nQ"hi~nt\1it\1ingay k~t tMc ky k~ toano
Chi nhiing khoan chi phi lien quan d~nkhoan dl,TphOngphai tra da l~p ban d~umm dUQ"cbiI dlipb~ng khoan dlJphong phi'litra do.
Can cu trich dlJ phOngbao hanh cong trinh dl,Tavao th6ng ke cong tac bao Mnh cong trinh qua cac nam va danh gia chitluqng cong trinh cua cac phOngban de uoc tinh muc trich l~p dl,TphOng.Trong wemg hqp xet doan phi'litrich dlJ phOng,muc trich I~pdlJ phOngcling dUQ"cxem xet phil hqp voi nghia V\) bao banh thea di~u khoan bao hanh tren hqp dAng(thOngthuemgmuc bao hanh tir 3% d~n5% tren doanh thu dUQ"cxac djnh chlic chin, dUQ"ckhach bang chftpnh~n)
D1,JphOngpMi trii dUQ"cghi nh~ vao chi phi san xu!t kinh doanh cua k:Y k~ toanoKhoan chenh I~chgiiia s6 dlJphOngphiiitrii da l~p a k:Y wac chua su d\ll1gh~t Ian hon s6 d1,JphOngphili tra l~p a k:Y bao cao dUQ"choan nh~p ghi giam chi phi sanxu!t, kinh doanh trong k:Y trir khoan cbenh I~ch Ian hon cua khoan dlJ phOngphili tra v€ bao hanh cong trinh xay lip dUQ"choan nh~p vao thu nh~pkhac trong k:Y k~ toano
2.22. Doanh thu ch1l8tbvc bifn
Doanh thu chua thlJchi~n hi s6 ti~n cua khach hang da triiwac cho mi)tho~c nhi€u nam tai chinh v€ cho thue tai san.
Doanh thu chua thlJChi~n dUQ"ck~t chuyen vao Doanh thu ban hang va cung cip dich V\l theo s6 ti€n dUQ"cxac djnh phil hqpvm tUngnam tai chinh.
2.23. Van ehu So' bfru
V6n d~u tu cua cM sa hiiu dUQ"Cghi nh~ theo s6 v6n thlJCgop cua cM so hiiu.
Th~g du v6n cB ph~ phan anh chenh l~ch giiia m~nh gia, chi phi 1rlJcti€p lien quan d€n vi~c pMt hanh cB phi€u va giapMt banh cB phi€u (k8 ca cac wemg hqp tai pMt banh cB phi€u quy) va co the la th~ng du duong (n~u gia pMt hanh caohon m~nhgia va chi phi 1rlJcti€p lien quan d€n vi~cpMt hanh c6 phi€u) ho~c th~ng du am (n€ugia pMt hanh thftphon m~nhgia va chi phi truc ti€p lien Quand€n viec pMt hanh cB phi€u).
V6n khac thuQcV6n cM sa hiiu phan anh s6 v6n kinh doanh dUQ"chinh thanh do bE,sung tir k€t qua ho~t di)ng kinh doanhho~c do duqc t~g, bi~u, tai trQ",danh gia I~itai san (n€u dUQ"cpbep ghi tang, giam V6n dftutu cua cM sa hiiu).CB phi€u quy la cBphi€u do Cong ty pMt hanh va dUQ"cCong ty mua l'ili,cB phi~u nay khong bi My b6 va sf: dUQ"ctai pMtbanh tro l\1itrong khoang thai gian thea quy dinh cua phap lu~t v€ chUngkhoan. CB phi€u quy dUQ"cghi nh~n thea gia trithlJc t€ mua l~i va trinh bay tren Bang Can d6i k€ toan la mi)t khoan ghi giam V6n d~u tu cua cM sa hiiu. Gia v6n cua c6phi~u quy khi tai pMt banh ho~ckhi su d\mg de tra c6 tlrc, thuang... dUQ"ctinh thea phuong phap binh quan gia quy~n.
15
Cong ty C5 ph§n Xay I~p f)i~n I. '.So 18 Ly Van Phuc, phuong Cat Linh, quan Dong Da, thanhph6HaNQi -
Bao cao tai chinh hQ'p nh§tCho ky k~ toan tir ngay 01/04/20 19 d~n ngay 30106/2019
LQ'inhuan sau thue chua phan phbi phan anh k~t qua kinh doanh (lai, 16) sau thu~ thu nh~p doanh nghiep va tinh hinh phanchia IQ'inhuan hoac xu Iy 16 cua Cong ty. Viec phan ph6i loi nhuan diroc thuc hien khi Cong ty co lei nhuan sau thu~ chuaphan ph6i 'khong vuot qua rmrc loi nhuan sau thu~ chua phan ph6i tren Bao cao tai chlnh hop nh~t sau khi da loai trir anhhuong cua cac khoan lai do ghi nhan til giao dich mua gia reo Truong hop tra c6 nrc, loi nhuan cho chu ser hihl qua rmrc s6lei nhu~n sau thu~ chua phan ph6i dugc ghi nh~n nhu truOng hgp giam v6n gop. Lgi nhu~n sau thuS chua pMn ph6i co th8dugc chia cho cac nha d~u tu dl,la tren tY I~ gop v6n sau khi dugc D~i hQi d6ng c6 dong phe duy~t va sau khi da trich I~p cacquy thea Di~u I~ Cong ty va cac quy djnh cua pbap lu?t Vi~t Nam.
Cong ty trich l?p cac quy Sau til 19i nhu?n thu~n sau thu~ thu nh?P doanh nghi~p cua Cong ty thea d~ nghj cua HQi d6ngquan trj va dugc cac c6 dong pbe duy~t t~i D~i hQi d6ng c6 dong thuOng nien:- Quy d~u tu pMt tri~n: QUy nay dugc trfch I~p nh~m phvc vv vi~c mer rQng ho~t dQng ho~c d~u tu chi@usau cua Cong ty.- Quy khen thuCmg, phUc Igi va Quy khen thuCmg Ban di~u banh: Quy nay dugc trich I?p d~ khen thuCmg, khuy~n khfeh v~tch~t, dem I~i Igi ich chung va nang cao phUc Igi cho cong nhan vien va dugc trinh bay nhu mQt khoan pMi tra tren Bang cand6i k~ toan hgp ~At.
C6 ruc pMi tnl cho cac c,6 dong dugc ghi nh?n la khoan pMi tra tren Bang Can d6i k~ tofm cua Cong ty sau khi co thong baochia c6 ruc cua HQi d6ng Quan tri Cong ty va thOng bao ngay ch6t quy@nnh?n c6 ruc cua Trung tam LUll k:Y chUng khoanVi~tNam.
2.24. Doanh tho
Doanh thu bcm himgDoanh thu ban bang dugc ghi nh?n khi d6ng thm th6a man cac di@uki~n sau:
Ph§o ICmrili ro va lQi ich gin li@nv6i quy@nserhiiu san ph§m ho~c hang bOa da dugc chuy~n giao cho nguoi mua;Cong ty khong con nfun gift quyen quan Iy bang bOa nhu nguoi serhiiu hang bOa ho~c quyen ki~m soat bang bOa;Doanb thu dugc xac dinh tuong d6i ch~c ch~n;Cong ty da thu dugc ho~c se thu dugc Igi ich kinh t6 til giao dich ban bang;Xac dinh dugc chi phi lien quan d6n giao dich ban bang.
Doanh thu cung cdp djch v¥Doanb thu cung cApdich vv dugc ghi nh~ khi d6ng thoi thoa man cac di@uki~n sau:
Doanb thu dugc xac dinh tuong d6i ch~c chin;C6 kha nang thu dugc lQi feh kinh t~ til giao dich cung cApdjch vv do;Xac dinh dugc ph§n cong vi~c da hoan thanb vao ngay I?p Bang can d6i k6 toan;Xac dinh dugc chi phi pMt sinh cho giao dich va chi phi d~ hoan thanb giao dich cung c~p djch vv d6.
Ph§o cong vi~c cung cApdich vv da hoan thanh dugc xac dinh theo phuong pMp danb gia cong vi~c hoan tbanh.
Doanh thu ban bat i19ng sanDoanb thu ban b~t dQng san dugc ghi nh~n khi d6ng thoi th6a man cac di@uki~n sau:
Bftt dQng san da hoan tMnh toan bQ va ban giao cho nguoi mua, Cong ty da chuy~n giao rili ro va lQi ich g~n li@nv6iquyen sb hiiu bftt dQng san cho nguoi mua;Cong ty khong con n~m gift quyen quan Iy bftt dQng san nhu nguoi sa hiiu bit dQng san ho~c quyen ki~m soat bit dQngsan;Doanh thu dugc xac dinh tuong dbi ch~c ch~n;Cong ty da thu dugc ho~c se thu dugc Igi fch kinh t6 tir giao dich ban bit dQng san;Xac dinh dugc chi phi lien quan d6n giao djch ban bit dQng san.
Doanh thu hr;p i16ng xGy dl,OlgCan cu d~ h~ch toan doanh thu la Quy6t to an A-B d6i vai cac cong trinh dll hoan thanh nghi~m thu ban giao dua vao su dVngho~c Ban xac nh?n kh6i lugng xay dt,rng CCJ ban hoan thanh thea tUng giai do~n va Phi6u gia thanb toan A-B d6i vai caccong trinh c6 thm gian thi cong dai. Gia tri h~ch toan doanh thu la gia tri quy6t to an cong trinh/gia tri thanh to an giai do~n(khong bao g6m thu6 GTGT).
_ Cac khofm tang, giam khi thl,lc hi~n hgp d6ng, cac khoan tien thUCmgva cac khoan thanh toan khac chi dugc tinh vao doanhthu khi da dugc th6ng nhit vai khelch hang.
16
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Cong ty C6 ph§n Xay Hip f)i~n IS6 18 Ly Van Phuc, phuong Cat Linh, quan D6ng Da, thanhph6HaNQi
Bao cao tfli chinh hop nh§tCho ky k~ toan til ngay 01104/2019 d~n ngay 30106/2019
Khi k~t qua thuc hien h9'P d6ng xay dung khong duoc uoc tinh rn9t each dang tin c~y thi doanh thu chi duoc ghi nh~n nrongduong vai chi phi cua h9'P d6ng da phat sinh rna viec hoan tra la nrong d6i ch~c chan, chi phi cua h9'P d6ng chi duoc ghinh~ la chi phi trong nam Khi cac chi phi nay da phat sinh.
Doanh thu hoat iJ(mg tai chinhDoanh thu phat sinh til tien lai, tien ban quyen, c6 nrc, 19i nhuan duoc chia va cac khoan doanh thu hoat d9ng tai chinh khacduoc ghi nh~n khi thea man d6ng thai hai (2) dieu kien sau:
C6 kha nang thu duoc 19i ich kinh t~ tir giao dich d6;Doanh thu diroc xac dinh tuang d6i ch~c chin.
C~ ruc, Igi nhu~n dugc chia dugc ghi nh~n khi Cong ty dugc quy@nnh~n c6 ruc ho~c dUQ"cquyen nh~n 19i nhu~n til vi~c g6pvon.
2.25. Gia vAn hang ban
Gia v6n hang ban trong ky dugc ghi nh~n phil h9'P vai doanh thu phcit sinh trong kY va dam bao tuan thu nguyen t~c th~ntrQng. Cac truOng h9'P hao h\lt v~t tu hang h6a vugt dinh muc, chi phi vugt muc binh thuOng, hang t6n kho bi mAtmat saukhi da trir di ph§n trach nhi~m cua t~p thS, ca nhiin c6 lien quan, ... duqc ghi nh~ d§y du, kip thai vao gia v6n hang bantrong kY.Gia v6n cong trinh xay l~p: D6i v6i cac cong trinh xay lip da hoan thanh, nghi~m thu ban giao ho~c dugc cM d§u tu pheduy~t quy~t toan thi toan b9 chi phi t~p h9'P cho cong trinh d6 duqc k~t chuySn dS xac dinh k~t qua kinh doanh.
D6i v6i cac cong trinh c6 thai gian thi cong dai rna doanh thu dugc ghi nh~n thea kh6i lugng xay lip hoan thanh dugc cMd§u tu xac nh~n thi gia v6n dS xac dinh k~t qua kinh doanh tuang irng vai kh6i lugng xay lip da hoan thanh.
Vi~c trich truac chi phi dS t~m tinh gia v6n bAt dQng san (n~u c6) dam bao cac nguyen tic sau:Chi trich truac d6i vai cac khoan chi phi da c6 trong d1! toan d§u tu, xay d1,l'Dgnhung chua c6 du h6 so, tai li~u dSnghi~m thu kh6i lugng;Chi trich truac chi phi dS t~ tinh gia v6n hang ban cho ph§n bAt d9ng san da hoan thanh ban trong kY va du dieu ki~nghi nh~ doanh thu;S6 chi phi trich truac va chi phi th\IC t~ dugc ghi nh~ vao gia v6n hang ban phi'li dam bao tuang irng vai dinh muc giav6n tinh thea tang chi phi d\I toan cua ph§n hang h6a bat d9ng san da ban (dugc xac djnh thea di~n tich).
2.26. Chi phi tai chinh
Cac khoan chi phi dugc ghi nMn vao chi phi tai chinh g6m:Chi phi ho~c cac khoiin 16 lien quan d~n cac ho~t dQng dftu tu tai chinh;Chi phi di yay v6n;D1!phOng giam gia chirng khoan kinh doanh, d1!phOng t6n that d§u tu vao dan vi khac, khoiin 16phat sinh khi ban ngo~it~, 16 tY gia h6i doai. ..
Cac khoiin tren duqc ghi nh~n thea t6ng s6 phat sinh trong kY, khong bU tm vai doanh thu ho~t dQng tai chinh.
2.27. Thu~ thu nh~p doanh nghi~p
a) Tai san thui thu nMp hoiin [(,Iiva Thui thu nh{lp hoiin [(,Iiphai troTai san thu€ thu nh~p hoan l~i duqc xac dinh d1!a tren t6ng chenh l~ch t~m thai dugc kh§u tm va gia tri duqc khau tmchuySn sang kY sau cua cac khoan 16 tinh thu€ va uu dai thu€ chua sir d\lng. Thu€ thu nh~p hoan I~i phai tra dugc xac dinhd1!atren cac khoiin chenh l~ch t~rn thm chiu thu~.
Tai san thu~ TNDN hoan l~i va Thu~ thu nh~p hoan I~i phai tra duqc xac dinh thea thu~ suAt thu~ TNDN hi~n hanh (ho~cthu~ su§t d1!tinh thay d6i trong tuang lai n~u vi~c hOlmnh~P tai san thu~ thu nh~p hoan I~i ho~c thu~ thu nMp hoan l~i phaitra n~m trong thai gian thu~ suat rnai c6 hi~u 11!c),d1!a tren cac rnuc thu~ suat va lu~t thu~ c6 hi~u 11!cvao ngay k~t thuc kyk~ toano
Tai SilO thu~ thu nMp hoan I~i va thu~ thu nh~p hoan l~i phai tra duqc bu trir khi I~p Bang can d6i k~ toano
b) Chi phi thui TNDN hi?n hanh va Chi phi thui TNDN hoiin [(,Ii
17
Cong ty C6 ph:ln Xay )~p f)i~n IS6 18 Ly Van Phuc, phuong Cat Linh, quan D6ng Da, thanhph6 Ha Noi
Bao cao tai chinh hop nh§tCho ky k~ toan tir ngay 01/04/2019 d~n ngay 30106/2019
Chi phi thue TNDN hi~n hanh diroc xac dinh tren co so thu nhap chiu thue trong ky va thu~ suftt thu~ TNDN trong ky k~10<1nhien hanh.
Chi phi thu~ TNDN hoan lai duoc xac dinh tren co s6 s6 chenh I~ch tarn thoi duoc khftu tnr, s6 chenh I~ch tam thai chiu thueva thu~ suftt thue TNDN.
Khong bu tru chi phi thu€ TNDN hi~n hanh voi chi phi thue TNDN hoan lai.
c) Uu diii thud(1): Du an d:lu tu Thuy di~n Bao Lam 1, Thuy di~n Bao Lam 3, Thuy di~n Bao Lam 3A:Theo Gi~y chUng nh~n d:lu tu s6 11121 000149 do Uy ban NMn dan tinh Cao B~ng cftp ngay 21/08/2013 va Gifty chUngnh~n d:lu tu dieu chinh s6 11121 000149/GCNDCl/1111 ngay 17/0912014 cho d\l an d:lu tu Thuy di~n Bao Lam 1; GiftychUng nh~n d:lu tu s6 11121 0001S1 do Uy ban NMn dan tinh Cao B~ng cAp ngay 21/08/2013 va Gi~y chUng nh~n d:lu tudieu chinh s6 11121 0001S1/GCNDCl/11/1 ngay 17/0912014 cho d\l an d:lu tu Thuy di~n Bao Lam 3; Quy€t dinh chuwang dAu tu s6 2548/QD-UBND do Uy ban Nhan dan tinh Cao B~ng cApngay 2S/12/2015 cho d\l an dAu tu Thuy di~n BaoLam 3A thi uu dai d6i vOi cac d\l an nhu sau:- Dugc huang thui su~t thu€ TNDN la 10% trong thai gian IS nam;_Dugc mi@nthue TNDN 4 nam k~ tir khi c6 thu nh~p chiu thu€ va giam SO% s6 thu€ pMi n(lp cho 9 nam ti€p theo;- Dugc bU trir ti€n bAi thuOng giai ph6ng m~t b~ng vao ti€n thue d~t pbai n(lp hang nam.Nam 2017 la nam d:lU tien pMt sinh thu nh~p chiu thu€ tir 3 dv an tren. Cong ty Iva chc;mnam 2017 la nam d:lU tien thuchi~n vi~c mi@ngiam thu€ cho d\l an thily di~n Bao Lam 1, nam 2018 la nam d:lU tien thvc hi~n vi~c mi@ngiam thu€ cua d\lan thiIy (ti~n Bao Lam 3 va thuy di~n Bao Lam 3A thee cac uu diii nay.(2): D\l an dAutu Thuy di~n Trung Thu:Theo quy djnh t~i ThOng tu 96/20IS/TT-BTC ban banh ngay 22/06/201S, Cong ty C6 phftn Thuy di~n Trung thu dugchuang thu€ S11~tthu€ TNDN la 10% trong thai gian IS nam, mi@nthU€ thu nh~p doanh nghi~p trong 4 nam tinh tir nam 2016va duQ'cgiam SO%thu€ thu nh~p doanh nghi~p trong 9 nam ti€p theo.
d) Thud suat thud TNDN niim hi?n himhCong ty hi~n dang ap d\mg muc thu~ suftt thu€ TNDN la 20% d6i vOi thu nh~p chiu thui tir ho~t d(lng kinh doanh chinh vaho~t d(lng khac, d6i vOi thu nh~p chiu thu€ tir ho~t d(lng thliy di~n dugc mi€n thu€ TNDN phai n(lp cho nam tai chinh kitthuc ngay 31112/2018.
2.28. Llii treD c6 phi~u
Ui co ban tren c6 phi€u dugc tinh b~ng cach chia 19i nhu~n ho~c 16 sau thu€ pMn b6 cho ci> dong s6 hfru ci> phiiu phi>thOng cua Cong ty (sau khi dii di€u chinh cho vi~c trich I~p Quy Khen thuang, pbUc Igi va Quy kben thuang Ban di€u hanh)cho s6 lugng binh quan gia quyen cua 56 ci> phi€u ph6 thOng dang luu banh trong nam.
2.29. Cae ben lieD quaD
Cac ben dugc coi la lien quan n€u ben d6 c6 kha nang ki~m soat ho~c c6 aM huang dang k~ d6i v6i ben kia trong vi~c raquy€t dinh v€ cac chinh sach tai chinh va ho~t d(lng. Cac ben lien quan cua Cong ty bao gAm:
Cac doanh nghi~p 1r\lCti€p hay gian ti€p qua m(lt ho~c nhieu trung gian c6 quyen ki€m soat Cong ty ho~c chiu sv ki~msoat cua Cong ty, ho~c cimg chung S\l ki~m soat vai Cong ty, bao gAm ca cong ty m~, cong ty con va cong ty lien kit;
Cac ca nhan 1r\lc ti€p ho~c gi{m ti€p n~m quy€n bi~u quy€t cua Cong ty rna c6 anh huang dang k~ d6i vai Cong ty,nhilng nhiin sv quan ly chu ch6t cua Cong ty, nhUng thanh vien m~t thi€t trong gia dinh cua cac ca nhan nay;
Cac doanh nghi~p do cac ca nhan neu tren n~ tT\lC ti€p ho~c gian ti€p phAn quan trQng quyen bi~u quy€t ho~c c6 anhhuang dang k~ tai cac doanh nghi~p nay.
Trong vi~c xem xet tUng m6i quan M cua cac ben lien quan d~ ph\lC V\l cho vi~c I~p va trinh bay Bao cao tai chinh hgp nhft1,Cong ty chu y tui ban chft1cua m6i quan M han Ia hinh thuc phap Iy cua cac quan h~ d6.
18
--~ ---_._-----
Cong ty C5 ph§n Xay I~pDi~n IS6 18 Ly Van Phuc, phuong Cat Linh, quan D6ng Da, thanhph6Ha NQi
Bao cao tai chinh hQ'p nh§tCho ky k~ toan illngay 01104/20 19 d~n ngay 30/06/2019
2.30. ThOng tin hi} pMn
MQt bQ phan la mQt du phAn e6 th~ xac dinh rieng biet cua Cong ty tham gia vao vi~e cung dp cac san pharn hoac dich V1,I
lien quan (bQ ph~n chia theo hoat dQng kinh doanh), hoac eung dp san pham hoac dich V1,I trong mQt moi tnrong kinh t~ cuth~ (bQ pMn duoc chia theo khu V\lCdia ly), M6i bQ phan nay chiu rui ro va thu ducc loi Ich khac bi~t so voi cac bQ phankhac,
Thong tin bQ phan duoc l~p va trinh bay phil hop voi chinh sach k~ toan ap dung cho vi~c l~p va trinh bay bao cao tai chinhcua Cong ty nh~m ml,lCdieh d~ giup nguai sir d\mg bao cao tai chinh hi~u ro va danh gia augc tinh hinh ho~t dQng eua Congty mQt each toan di~n.
3. TlEN VA cAc KHoAN TUONG DUONG TIEN30/06/2019 01101/2019
Ti~n m~tTi~n gui ngan bang khong kY h~nCae khoan tuong duong ti~n (*)
VND16.559.337.552
153.740.817.468353.292.313.479
VND13.296.066.142
124.257.392.835563.726.714.378
523.592.468.499 701.280.173.355
(*) T~i 30/06/2019, cae khoan tuong duong ti~n la ti~n gui e6 kY h~n 01 d~n 03 tMng dugc gui t~i cae ngan bang thuongm~i v&i liii su§t 5,5 %/nam.
19
Cong ty cfi phAn Xay I~p Di~n IS6 18 Ly Van Phuc, phuong Cat Linh, qu~n D6ng Da, thanh ph6 Ha NQi
Bao do tai chinh hop nhAtCho ky k€ toan tir ngay 01/04/2019 den ngay 30106/2019
4. cAc KHOAN DAu Tv' TAl CHiNH
a) DAu tu n~m giU' a~n ngay aao han30106/2019 0110112019
Gia trj ghi so D\! phong Gia tri ghi so Du phong
" 'Dau to' ngan han- Ti~n gui c6 ky han
VND110.000.000.000110.000.000.000
VND VND90.000.000.00090.000.000.000
VND
110.000.000.000 90.000.000.000
Tai ngay 30106/2019, cac khoan dAu tu nfun giu den ngay dao han la ti~n giri c6 ky han tir 4 thang den 12 thang, ducc giri tai cac ngan hang thuong mai voi liii sufit tu 6,8%/nam d~n6,9%/nam.
b)Diu tuvao cong ty lien k~t30106/2019 01/0112019
Dja chi Ty Ie lei fch 1 Ty Ie thea cam Gia tri ghi s6 thea Ty I~ loi ich 1 TY Ie thea cam Gia tr] ghi s6Quy~n bi~u k€t g6p phuO'l1gphap V6n Quy~n bi~u k~t g6p thea phuong
quy€t chli sa huu quy€t pluip V6n chusa huu
VND VND
- Cong ty C6 phAn Gang thep Cao B~ng Cao B~ng 25,09% 25,09% 36.950.251.519 25,09% 25,09% 56.257.300.942
- Cong ty C6 phAn Khming SilO T~n Ph,H Cao B~ng 33,92% 27,13% 37.430.000.000 32,84% 27,13% 37.430.000.000
74.380.251.519 93.687.300.942
20
Cong ty C6 phAn Xay I~p Bi~n Isf> 18 Ly Van Phuc, phuong Cat Linh, quan Df>ngDa, thanh phf>Hi'!NQi
Bao cao tiii chinh hop nhntCho ky k~to an tir ngay 01/04/2019 d~1lngay 30106/2019
c) BAu to' gop van vao don vi khac
Dja chl Sf>luqng~ .co phan
Ty I~leitch va bieu
quyst
30106/2019 01/0112019
Gill gAc Gill tri hop Iy Du phong Giag6c Gia tri hop Iy D\f phong
VND VND VND VND VND VND
- Ngan hang TMCP D~u tu Ha NQivii. Phat trien Vi~t Nam(BIDV) (*)
- Cong ty C6 ph~n Be tong Hai DU01lgLy tam Vinaineon
82.177 0,00136% 821.770.000 2.941.936.600 821.770.000 2.826.888.800
40.000 10,00% 4.000.000.000 (1.790.546.994) 4.000.000.000
(1.790.546.994) 4.821.770.0004.821.770.000 2.941.936.600 2.826.888.800
Df>ivoi khoan d~u tu vao Cong ty C6 phan Be tong Ly tam Vinaineon, Cong ty chua xac dinh gill tri hop Iy cua khoan d~u tu tai ehfnh nay do Chuan mire K~ toan Viet Nam, Ch~ dQK~ toandoanh nghiep Viet Nam chua e6 huang d~n cu the vB viec xac dinh gia tri hop IY·
21
Cong ty cA ph§n Xfly I~p f)i~n IS6 18 Ly Van Phuc, phuong Cat Linh, qu~n D6ng Da, thanhph6 Ha N9i
Bao cao tai chinh hQ'p nhfitCho ky k~ toan tir ngay 0 I104/20 19 d~n ngay 30106/2019
5. PHAI THU NGA.N H';'N CllA KHACH HANG30106/2019
Gia triVND
DlJ phongVND
a, Phiii thu ciia khach hang chi ti~t theo khach hang co sa du lonBan QUlin Iy du an cac 2.174.832.338Cong trinh Di~n Mi~nBacBan Quan Iy du an cac 63.451.992.492Cong trinh Di~n Mi~nNam
Ban Quan Iy du an cacCong trinh Di~n MienTrungCong ty C6 ph§n DAunrKinh doanh Di~n lireThanh ph6 H6 Chi MinhT6ng Cong ty Di~n lucMi~n B~cT6ng Cong ty Di~n lucThanh ph6 HflN9iCong ty C6 ph§n Kythuat Co di~n va DAunrH~tAngCong ty C6 ph§n Nangluong Tai tao BIMCong ty c6 ph§n nangluong Hanwha - BCGBang DucrngCac khoan phiii thukhach hang khac
b) Phlii thu khach hangla cac beD lien quan(Xem thong tin chi ti~t ~iThuy~t minh 38)
49.357.165.460
42.541.683.436
85.984.952.265
70.843.486.613
31.565.770.592
43.930.920.726
187.929.431.322
582.838.842.018
1.160.619.077.262
(662.047.795)
(662.047.795)
22
0110112019
VND VNDGia tri
56.221.017.035
29.982.604.929
44.794.365.181
51.725.068.436
51.904.875.521
66.433.701.404
35.565.770.592
35.784.740.722
659.982.675.043
1.032.394.818.863
29.270.626.000
DI,1phong
(662.047.795)
(662.047.795)
Cong ty ca ph§n Xay I~p f)i~n IS6 18 Ly Van Phuc, phirong Cat Linh, quan D6ng Da, thanhph6 Ha N('>i
Bao cao tai chinh hop nhiltCho ky kS toan tic ngay 01/04/2019 dSn ngay 30106/2019
6. TIU TRU6c CHONGUOlBANNGANH~N
30106/2019Gia tri D\1phongVND
Tra tnr6'c cho nguei ban chi ti~t theo nha cung dp co sa dtr IonCong tyMay va ThiSt bi 15.042.349.207Cong nghiep (MIE)Dongfang ElectricInternationalCoroporationCong ty C6 phfrn SongDa4Cong ty C6 ph~n GiaLQePMtCong ty C6 ph§n ungdung va PMt trien Congnghe ThOng tin (AIT)
Cong ty CP Gang ThepThai Nguyen
Wuxi Jiangnan Cable Co.,Cac khoan tra truce chonguoi ban khac
57.794.695.324
9.474.526.415
10.701.432.000
143.807.050.610
21.761.126.971
342.106.593.436
VND
600.687.773.963
7. PHA.I THU VE CHO YAY NGAN H~N
Cong ty C6 ph~n V~ UtiV~XuanCong ty TNHH MTVTM DV Thanh BilOPMtCong ty CP Xay D\1DgHoang ThangCong ty TNHH TMDVxay dung Chien Th~ngCac khoan tra trucecho nguoi ban khac
30106/2019Gia triVND
200.000.000
1.000.000.000
1.500.000.000
1.500.000.000
55.000.000
D\1phongVND
4.255.000.000
23
01101/2019
VND VNDGia tri
24.222.309.650
53.461.137.239
17.674.242.008
10.701.432.000
18.167.388.185
275.404.192.663
399.630.701.745
D\1phong
01/0112019Gia tri
VNDVND600.000.000
1.000.000.000
55.000.000
1.655.000.000
D\1phong
l.68·SZS·6S6·8l.P
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~trnp.QPquaopquPll¥nxU\!SJqd!q:::>
noguIip'Ii:>gUQ:::>n~
Cong ty C5 ph§n Xay I~p Dien IS6 18 Ly Van PMc, phuong Cat Linh, quan D6ng Da, thanhph6 Ha N9i
Bao cao tai chinh hop nh§tCho ky k~ toan tir ngay 01/04/2019 d~n ngay 30/06/2019
10. CHI PHi XAY Dl/NG co BAN DO' DANG
30106/2019 01/01/2019VND VND
Xay dlfllg err ban 647.353.879.645 442.077.916.152+Du an thuy di~n Mong An (1) 479.232.499.765 379.963.497.868
+ Du an thuy di~n Bao lac B (2) 125.176.735.440 40.404.633.919
+Du an thuy di~n Song Nhiern 4 (3) 33.426.445.932 9.899.215.594+ Du an khac 9.518.198.508 11.810.568.771
Sira chfra 16'0 122.658.784 132.558.075+ Cong trinh khac 122.658.784 132.558.075
647.476.538.429 442.210.474.227
Thong tin chi ti6t v~ cac du an thuy di~n cu th~ nhu sau:(I) Thong tin chi ti6t v~ Du an Thuy di~n Mong An cu th~ nhu sau:+ Quy6t dinh dau tu s6 2019/QD-UBND tinh Cao Bing ngay 30/10/2015, va Quyet dinh di~u chinh chu tnrong dau nrs6 259/QD-UBND tinh Cao Bang ngay 10103/2017.+Muc tieu dau tu: xay dung nha may thuy di~n voi cong sudt 30MW.+ Tfmg rmrc dau tu 916 cy, khoi cong quy 3/2017, d\l ki6n hoan thanh VaGquy 4/2019.+Ngu6n v6n th\lC hi~n d\l an: 30% v6n 11!co, 70% tlr ngu6n v6n vay ngan bang.+ D6n thm di~m 30/06/2019 dl! an dang 6' giai do~ thi cong cac h~ng m\lCxay d\fng va mua sb thi6t hi ....(2): Thong tin chi ti6t v~ D\l an ThUy di~n Bao L~c B C\lth~ nhu sau:+Quy6t dinh chU trucmg dau tu s6 1OO/QD-UDBND ngay 01-02-2018 do UBND tinh Cao B~ng cAp.+M\lC tieu dau tu: xay d\fng nha may thuy di~n v6'i cong sudt 18MW.+ Tang muc dau tu 592 cy, dii khm cfmg trong nam 2018, dl! ki6n hoan thanh quy 3/2020.+Ngu6n v6n thl!c hi~n d\l an: 30% v6n 11!co, 70% tlr ngu6n v6n vay ngan hang.+ D6n thm di~m 30/06/2019 dl! an dang 6' giai do~n thi cong cac h~ng m\lc xay d\fng va mua s~m thi~t hi.
(3): Thong tin chi ti~t v~ Dl! an ThUy di~n Song Nhi~m 4 C\lth~ nhu sau:+ Quy6t diM chAp thu~n thl!c hi~n dl! an dau tu s6 1529/QD-UBND ngay 20-07-2018 do UBND tinh Ha Giang cAp.+M\lC tieu dau tu: xay d\fng nha may thUy di~n v6'i cong suAt6 MW.+ Tang muc dau tu 196 cy, dii khm cong trong quy 4/2018, dl! ki6n hoan thanh quy 3/2020.+Ngu6n v6n thl!C hi~n d\l an: 30% v6n 11!co, 70% tlr ngu6n v6n vay ngan hang.+ D6n thai di~m 30106/2019 dl! an dang tri~n khai cac h~g m\lc xay d\fng.
25
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CINACINACINACINACINACINA~l~nbtrnpU;}Ann
"~ ~uQ;):>~tp{G;)S.Lnoifunp'jqlV!4.L'!VlutAU~nifu.onqdtqlV!4l':>9UIA~WonnUVPIl~A'RIpV4N
HNlHnanHNiaQ;)NYSIV.L·U
61OZ190/0£A~'3UU~p61OZl170/l0A~ifumueoir:>I~oq;)!9NVH9qdlJU~ql'£G~u9Gu~nb'qtr!'lW;)~W?nqd':>I)qdIr!!A~'l819Sl,qudoqqUJq3!~JO~3o~gIU~!adYIAYXu,qd~;)AJ~ug;)
Cong ty C6 phin Xay I~p l)i~n Isf, 18 Ly Van Phuc, phuong Cat Linh, quan Df,ng Da, thanhphf,HaNQi
Bao cao tili chinh h9'P nh5tCho ky k~ toan tir ngay 01/04/20 19 d~n ngay 30/06/2019
12. TAl SAN CO BJNH VO HINHGia tri quyen sir Phftn mem may C{)ng
dung d§t (*) tinhVND VND VND
1.108.070.000 964.137.819 2.072.207.819Nguyen giasa du dftu k:Y
Mua trong k:YGiam khac
S6 du cu6i ky 1.108.070.000 964.137.819 2.072.207.819
Gia tr] hao men loy k~sa du dftu k:Y
Kh§u hao trong namGiam khac
S6 du cu6i ky
413.284.835 413.284.835115.241.725 115.241.725
528.526.560 528.526.560
1.108.070.000 550.852.984 1.658.922.9841.108.070.000 435.611.259 1.543.681.259
Gia tr] con I,iTai ngay dftu k:YT,i ngay cu6i ky
(*) Gia tri quyen sir dung dAtkhong thai han tai then Yen Khe, xii Yen Thuong, huyen Gia Lam v6i t6ng dien tich 122,6m2dang ducc sir dung lam mQt phftn Nha may Ch~ tao K~t cAu(u~p Yen Thuong voi nguyen gia la 1.108.070.000 VND.
Trong do:Nguyen gia tai san ca dinh cuai k:Y dii kh§u hao h~t nhung vilil con sir d1,1ng:279.286.000 VND.
27
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ClNAClNAClNAClNAClNA
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~nBl.OB;)Jll.nvaNYSnNQG1.ya'£I
610Z190/0£AVgUU?P610ZIvO/l0AVgU.Qltraoi?')(~oq;)),qudoqqU!qJ1'1)0YJoya
!QNVH9qdquVlIJ''IIGgU9Guynb'qunll};)gu.qnqd'';)9qdtn;!A->'1819SIU~IGd~lA!XuVqd9;)AJ~U9;)
Cong ty C5 ph§n Xay I~p Di~n IS6 18 Ly Van Phuc, phuong Cat Linh, qu~n D6ng Da, thanhph6HaNQi
Bao cao tai chinh hop nhfttCho kyk~toan til ngay 01/04/2019 d~n ngay 30106/2019
14. CHI PHi TRA. TRUOC
30106/2019 0110112019VND VND
1.930.035.645 1.293.513.1051.773. 708.521 2.142.244.267
3.703.744.166 3.435.757.372
4.407.279.405 4.273.646.4355.298.027.891 4.320.853.181
63.109.651 91.208.13789.614.698.540 90.346.012.9781.456.598.996 694.894.179
100.839.714.483 99.726.614.910
a) Ng~n hanCong C1,ldung cu xudt dungChi phi tra tnroc ngan han khac
b) Da] hanCong C1,ldung C1,lxudt dungChi phi sua chua rei san c6 dinhThue dftt tra truce nhieu namChi phi giai ph6ng m~t b~g cac Nha may Thuy di~n (*)Chi phi tra truce dai han khac
(*): Ti~n b6i thuong giai ph6ng m~t b~g cua cac cong trinh thuy di~n Bao Urn 1,3,3A duoc tnr vao ti~n thue dAtphai nQPbang nam theo cac thong bao cua C1,lCthue tinh Cao Bang C1,lth€ nhu sau:_ Cong trinh Thuy di~n Bao Urn 1, theo Thong bao s6 1921TB-CT ngay 24/1112016, tAng s6 ti~n dugc trir la11.413.476.782 d6ng;_ Cong trinh Thuy di~n Bao Urn 3, theo Thong bao s6 849ITB-CT ngay 21108/2017, tAng s6 ti~n dugc trir la
10.061.418.000 d6ng;_ Cong trinh ThUy di~n Bao Urn 3A, theo Thong bao s6 7981TB-CT ngay 07/08/2017, t6ng s6 ti~n dugc trir la 668.410.942
d6ng;_Cong trinh Thuy di~n Trung Thu tAng s6 ti~n giai ph6ng m~t b~ng la 70.790.693.435 d6ng;Ti~n thue dftt da dugc bU trir trong kY la: 731.314.438 d6ng, chi phi giai ph6ng m~t b~g cua cac cong trinh neu tren condugc bil trir vm ti~n thue dAtcac nam tiBp theo t~i ngay 30/06/20191a 89.614.698.540 d6ng
15. LQI THE THlfONGM~30/06/2019 01/0112019
VND VND
98.565.548.570 73.082.164.62535.616.454.034
(5.956.946.395) (10.133.070.089)
92.608.602.175 98.565.548.570
S6 du d§unamGia tri 19i th€ thuO'l1gm~i pMt sinh illvi~c mua cong ty con trong namGia tri Igi thB thuO'l1gm~i phan bA trong nam
S6 du cu6i nam
29
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Cong ty cfi ph§n Xay I~p f)i~n IS6 18 Ly Van PMc, phuong Cat Linh, quan D6ng Da, thanhph6HaNQi
Bao cao tai chinh hQ"pnh§tCho IcY ke toan tiI ngay 01/04/2019 den ngay 30106/2019
17. PHAI TRA. NGUClI BAN NGAN H';'N30106/2019 0110112019
S6 co kha nang trang
Gia triGia tri S6 co kha nang trang
VNDVND VNDPhai tra ngtriri ban chi ti~t theo nha cung dp co s6 du IOn
Cong ty C6 ph§n SongDa5
T6ng Cong ty Khoangsan TKV-CTCPCong ty C6 ph§n D§u tuXay dung Ricons
Cong ty TNHH TM DucGiangCong ty CP D§u tuThuong mai XNK Vi~tPhatT6ng Cong ty May vaThiet bi Cong nghiepCTCPCong ty C6 ph§n Ket cAuthep va Thiet bi Nang haHoang AnhCong ty CP irng dung vaPhat trien cong ngh~thons tin (ATT)Cty CPTMHH Qu6c teIPC
Phai tra cac d6i nrong
10.623.747.452 10.623.747.452 26.812.839.068 26.812.839.068
3.340.957.177 3.340.957.177 24.347.766.330 24.347.766.330
73.219.394.658 73.219.394.658
40.238.400.157 40.238.400.157
456.046.859.669 456.046.859.669 490.818.378.204 490.818.3 78.204
680.046.002.318 680.046.002.318 758.370.202.543 758.370.202.543
22.808.986.096 22.808.986.096 23.721.431.636
23.958.566.676 23.958.566.676
17.599.627.414 17.599.627.414 70.200.323.350
32.209.463.019 32.209.463.019 50.508.018.610
71.961.445.345
18. NGUClI MUA TRA TIEN TRUOC NGAN H.;.N
Ngtriri mua tni ti~n trmyc chi ti~t theo a6i tU"Q"ngBan quan ly d" an cae Cong trinhDi~n Mi~n TrungBan quan ly d" an cac Cong trinh Di~n Mi~n B~cBan qulin ly d" an luai di~nCong ty truy~n tAidi~n 1Cong ty C6 ph§n Di~n M~t trcriMy Son - Hoan L(>cVi~tCong ty C6 ph§n ThUy di~n Da NhimNgucri mua tra ti~n truac t~i d" an My dinh Plaza 2Cong ty AG Ajikawa CorporationNgum mua tra ti~n truac kMc
:.~" .
30/06/2019VND
61.523.683.70419.794.858.736
9.447.484.581
9.136.668.4869.176.662.560
102.220.197.281
211.299.555.348
32
VND
23.721.431.636
70.200.323.350
50.508.018.610
71.961.445.345
0110112019VND
27.030.938.010
9.496.448.106
27.400.000.00015.704.155.345
9.176.662.56066.522.730.890
155.330.934.911
££
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Cong ty C6 ph§n Xay I~p Di~n IS6 18 LyVan Phuc, phuong Cit Linh, quan D6ng Da, thanhph6HaNQi
Bao cao tili chinh hop nh§tCho ky k€ toan tir ngay 01/04/2019 d€n ngay 30106/2019
20. CHI PHi PHA.I TRA. NGAN H~N30106/2019 01/01/2019
VND VND27.129.008.343 16.429.902.7686.995.875.454 3.812.086.923
65.764.128.602 72.659.355.8175.341.297.222 6.701.707.600
1.460.032.300 4.954.308.73954.752.448.540 30.058.687.3138.295.894.228 4.837.350.120
169.738.684.689 139.453.399.280
Chi phi UiiyayChi phi trich tnroc cac cong trlnh xay l~p va san xuftt cong nghiepChi phi trich tnroc cong trinh thuy di~n dii hoan thanhTrich tnroc chi phi lien quan d@nhang hoa bftt dQng san
Chi phi v~n chuyenChi phi nguyen v~t li~uChi phi phai tra khac
21. PHA.I TRA. KHAc30106/2019 01/0112019
VND VND
1.496.332.507 1.660.407.7271.923.405.623 678.583.927392.362.322 75.270.230186.544.771 39.735.703
3.427.988.284 3.473.178.5894.021.143.123 5.096.364.465
37.309.892.540 36.144.911.389502.079.222 1.114.668.868
11.535.728.357 6.964.980.363
60.795.476.749 55.248.101.261
1.228.232.081 1.048.203.506
1.228.232.081 1.048.203.506
30/06/2019 01/0112019VND VND
5.430.764.030 6.689.128.7836.196.277.618 6.196.277.618
11.627.041.648 12.885.406.401
a) Ngin hanKinh phi cong doanBao hi~m xii hQiBao hiem yt@Bao hi~m thAt nghiepNhan kY quy, kY circe ngan hanPhai tra cac d(li xay lip, Ban chi huy cong trinhPhai tra ti€n bao tri du an bAt dQng sanPh~i tra ti€n GPMB nh~ tir chu dfru ill chua quy~t toanCae khoan phili tra, phili n(lp khac
b) Dili h~nNh~ kY quy, kY cugc dai h~
22. DV PHONG PHA.I TRA.
a)Ngin h~nD\I'phOng bao banh san phfun bang hoaD\I' phOng bao hanh cong trinh xay d1,l'llg
b) Dili h~nD\I' phOng bao hanh san ph§m hfmg hoaD\I' phbng bao banh cong trinh xay d1,l'llg 7.261.678.713
2.832.417.2637.261.678.713
7.261.678.713 10.094,095.976
34
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Cong ty ca ph§n Xay I~p Di~n IsA 18Ly Van Phuc, phirong Cat Linh, quan D6ng Da, thanhphAHfl NQi
Bao clio tai chinh hQ1>nh§tCho ky k~toan tir ngay 01/04/2019 d~nngay 30106/2019
b) Cac giao djch v~ van vO'icac chu SO' hfru va phan phai c5 nrc, chia I<,rinhuan6 thang dAu nam
2019VND
V6n dAu nr cua chu sa hfruV6n gop dilU IcYV6n gop tang trong IcYV6n gop cu6i IcY
cs nrc, loi nhuan da chia+ cll nrc, 19inhuan chia tren loi nhuan nam truce
sA du cuAi nam
1.327.702.940.000
1.327.702.940.000
c) ca phi@u
6 thang dftu nam. 2018
VND
1.154.528.420.000
1.154.528.420.000
sA hrong cll phieu dang k:Y phat hanhsA luong cll phieu da ban ra cong chang
csphiiu pM thongse luong c6 phieu dircc mua lai
csphieu ph6 thOngsA lugng c6 phi~u dang lUllMnh
cli phi€u pM thongM~nhgia cll phi~u etalUllMnh (VND)
30106/2019 0110112019
132.770.294 132.770.294132.770.294 132.770.294132.770.294 132.770.294
432 432432 432
132.769.862 132.769.862132.769.862 132.769.862
10.000 10.000
d) Cac quy Cong ty30106/2019
Quy dAutupMt tri~nQuy khae thuQc vAn eM sa hfru
VND129.678.219.44847.203.224.342176.881.443.790
24. cAc KHoAN MVC NGoAI BANG CAN DOl KE ToAN
8.927,92
13.659.646.13712.373.726.1371.285.920.000
d) Nfl kh6 doi di xfr IyCong tyAG Ajikawa CorporationCae d6; tur;mg khtie
36
01101/2019VND
99.388.290.75832.420.124.534131.808.415.292
15.655,92
13.659.646.13712.373.726.1371.285.920.000
L£
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Cdng ty C6 ph§n Xay I~p f)i~n IS6 18 Ly Van Phuc, phuong Cat Linh, quan £>6ng £>a,thanhph6 Ha NQi
Bao cao tai chinh hep nh~tCho leY k~ toan tir ngay 01/04/2019 dSnngay 30/06/2019
28. CHI PHi TAl CHiNH6 thang dAunam 6 thang dAunam
Quy 2 Narn2019 Quy 2 Nam 2018 2019 2018VND VND VND VND
Chi phi Hiiyay 41.700.167.296 37.624.571.989 74.612.846.895 67.268.340.755L6 chenh lech tY gia phat 265.121.336 200.060.543 265.121.336 200.060.543sinh trong ky
41.965.288.632 37.824.632.532 74.877.968.231 67.468.401.298
29. CHI PHi BAN HANG
6 thang d~unam 6 thang d~unam2019 2018VND VND
Chi phi nguyen lieu, v~t li~u 1.026.017.304 6.500.252Chi phi nhan cong 10.448.148 518.993.554Chi phi dich vu mua ngoai 18.269.852.974 46.676.691.917Chi phi khac b~ng ti€n 583.188.211 637.455.782Hoan nh~pdu phong (4.090.782.016) (I7.003.024.234)
15.798.724.621 30.836.617.271
30. CHI PHi QuANLY DOANH NGHI~P6 thang dAunam 6 thang dAunam
2019 2018VND VND
Chi phi nguyen 1i~u,v~t li~u 10.088.327.521 2.705.695.056Chi phi nhan cong 60.210.906.238 42.582.772.582Chi phi khftuhao tai san c6 dinh 8.729.107.568 6.826.899.289Hoan nh~p dlJphong (515.552.909)ThuS,phi, l~phi 1.233.655.941 1.266.340.826Chi phi dich vu mua ngoai 7.083.195.907 6.817.162.294Chi phi khac bkg ti€n 12.779.561.202 11.424.440.592
100.124.754.377 71.107.757.730
31. THU NH~P KHAc6 thang dAunam 6 thang dAunarn
Quy 2 Niim2019 Quy 2 Nam 2018 2019 2018VND VND VND VND
Thu nMp tlr nhm;mgban, 13.286.881thanh 1y tai san .c6dinhThu nh~p tu nhugng ban, 1.014.042thanh 1y CCDCH~an nh~ptrich truac chi 1.046.401 1.046.401phixayl~pHoan nh~pdlJphOngbao 9.260.847.574 20.607.032.323banhThu nh~pkhac 689.097.495 1.621.779.022 788.680.763 1.677.670.170
689.097.495 10.883.672.997 789.694.805 22.299.035.775
38
Cong ty ca ph§n Xay I~p Di~n IS6 18 Ly Van Phuc, phuong Cat Linh, quan D6ng Da, thanhph6 HaNQi
Bao cao tai chinh hop nh§tCho ky k~ toan tir ngay 01104/20 19 d~n ngay 30106/2019
6 thang dfiu nam 6 thang dau namQuy 2 Nam 2019 Quy 2 Nam 2018 2019 2018
VND VND VND VND
Gia tr] con lai va chi phi tirnhuong ban, thanh ly tai 4.063.925 458.461.206 101.767.491 3.162.233.808
san c6 dinhChi phi khac 269.502.251 1.690.918.408 400.124.386 1.902.073.586
273.566.176 2.149.379.614 501.891.877 5.064.307.394
30106/2019 01/0112019VND VND
17.559.700.931 13.557.522.068
(2.704.321.219) (1.943.816.878)
14.855.379.712 1l.613.705.190
32. CHI PHi KHAc
33. CHI PHi THUE THU NH~P DOANH NGHI"E:P HI"E:NHANH6 thang dfiu nam
2019
Chi phi thu~ TNDN hien hanh tai cong ty me
Chi phi thu~ TNDN hi~n hanh tai cac cong ty con
Cac khoan tam nQP tren s6 ti~n thu truce cua HDKD b~t dQng san
VND12.579.088.498
16.179.630.198
28.758.718.696Chi phi thu~ TNDN hi~n hanh
Cac khoan di~u chlnh thu~ TNDN cua cac kY truce vao thu~ thu nh~p doanhnghiep phai nQPnam nayThu~ thu nh~p doanh nghiep phai nQP dfiu kYThu~ thu nh~p doanh nghi~p da nQP trong kY
116.095.949
58.243.858.520
(63.804.128.544)
Thu@ TNDN phai ni)p cu8i ky 23.314.544.621
34. THUE THU N~P DOANH NGmtP HOAN L~I
b) Thu~ thu nh~p hoan Il.liphai tra
Thu~ thu nh~p hoan l~i phili tra pMt sinh tir vi~c hoan nh~p d\l phOng dfiu
tu tai chinhrai san thu~ TNDN hoan l~i tucmg fulg voi lai, 16 chua th\lC hi~n
Thu~ thu nh~p hoan Il.liphai tra
c) Chi phi thu~ TNDN hoan Il.li6 tMng dfiu nam
2019VND
Chi phi thu~ TNDN 1% t<;lmnQP d6i voi doanh thu thu ti~n theo ti~n dQtir ho~t dQng chuy€n nhugng b~t dQng san
Chi phi thu~ TNDN hoan I~i tucmg fulg voi liii, 16 chua th\lc hj~nChi phi thu~ TNDN hoan l<;liphat sinh tir vi~c di~u chinh d\l phOng dfiu
tu tai chinh
(760.504.341 )3.861.409.885
3.100.905.544
39
6 thang dAunam2018VND
17.073.499.768
31.939.032.554
49.012.532.322
35.167.504.020
(44.807.128.838)
39.372.907.504
6 tMng dfiu nam2018VND
2.308.100.000
0.269.874.783)(812.058.032)
226.167.185
Cling ty ca ph§n Xay I~p Di~n IS6 18 Ly Van Phuc, phuong Cat Linh, qu~n D6ng Da, thanhph6 Ha Ni;>i
Bao cao tai chinh hQ'p nh§tCho ky k€ toan illngay 01/04/2019 d€n ngay 30106/2019
35. LAI CO BAN TREN co PHIEU
Vi~c tinh toan Hii co ban tren c6 phieu co th~ phan ph6i cho cac c6 dong sa hfru c6 phan ph6 thong cua Cong ty duoc thuc
hien dua tren cac s6 li~u sau:
Liii eo ban trsn c8 phi~u
6 thang dAu nam 6 thang dAunam2019 2018VND VND
225.189.859.547 279.917.850.471225.189.859.547 279.917.850.4 71
132.769.862 132.769.862
1.696 2.108
Loi nhuan thuAn sau thu€Lei nhuan phan b6 cho c6 phieu ph6 thongC6 phieu ph6 thong hru hanh blnh quan trong Icy
Lai co ban tren c6 phieu da ducc di€u chinh h6i t6 thea quy dinh tai Chuan muc k€ toan Viet Nam s6 30 - Lai tren c6 phi€u.
36. NHUNG sT!KI~N PHAT SINH SAU NGAY KET THUC KY KE TOAN
KhOng co S1,T ki~n trQng y€u nao xfty ra sau ngay k€t tMc nam tai chinh doi hOi pMi dugc di€u chinh hay cong b6 tren Bao
CliO tai chinh hgp nhat nay.
40
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ZfL06PL"9LSOLP£OP8L9°9Z£009poLZILZoZ££oISsoIS6000lLPo£8006P8°1P06°60P089r9PZZO£06P£06S£op6P6Sz018ZOSZpol9L,.Il"qd1m~U?.L
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8L£09P8°811op98°LSOsoS£s06£9°Z899L06P9°££p0801L99°££SoL66°PS£0£98p08PsoP09°6PL0£9°6PzoZyzoI68SLrO££068L"8SPolu'sIVl~U?.L
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8Lr91!)0!)!)6'ZZZ996'!)vO'v£!)'LOZI9!)'IZ6'!)OZ'!)IV9"!)80'££8'£010'£9V'Z8£'9G:)SlllnWjqd!q~'3U?l
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v£6'1ZV'!)1Z'Z9!)'ZWZ'66nlL"0!)Z8v'6£Z'£Z£'90L!)9Z'ZLO'1£6'9606L"ZL£'69£'99v6!)'vZ9'L££'!)LIZ09'cI6'8£!)'99v'1ueq'3~qu9A~!D!1~o'3U
Z80'VZ£'L09'£ZO'£6!)£'ZV£'860'6!)06Z'6£O'L86'6ZL!)OZ'90£'IZ8'V6ZZ!)l"09L"L!)Z'LOI810'LZ£'L8r9618S0'6vS'S!)Z'9£9'1u~q'Ill'3~q~q.Qlu¥nqlnqlqmoa
aNAaNAaNAaNAaNAaNAaNA
d~!q'3uqueop~"\!q){d~!q'3u
~Ol'3UQ~ifu?l'3UQPll10q~~:)if~q~qifuQVll10H'3u.6nIifUVN~s'3uQVlV8'3uQ~lVnx~Sd¥IAgXqUBOpquPJ3Mqunoaq.L
Ni'HdoaOY3ova°L£
610Z190/0£.(~'3uu~p6IOZIvO/IOA~l3U~l~Ol~){~oq:)!9N~H?qd~ql''IlG'3U9Guynb'qu!1W:)'3UQnqd'~t)qdUVA~'l8I9S
lVqudOqqUJq3lVlO~3o",aIn~!Gd~1A~Xnvqd?3AJ~uQ:)
Cong ty C6 phftn Xfly HipDi~n IS6 18Ly Van Phuc, phirong Cat Linh, quan D6ng Da, thanhph6 Ha NQi
Bao cao tai chinh hQ'Pnh§tCho Icy k€ toan nr ngay 01104/2019 den ngay 30106/2019
38. NGHI:E:PVl) VA so DU VOl cAc BEN LIEN QUAN
C6ng ty co cac giao dich phat sinh trong nam va s6 du tai ngay k€t thuc nam tai chinh voi cac ben lien quan nhu sau:
Giao dich phat sinh trong Icy:6 thang d§u nam
2019M6i quan he
Doanh thuC6ng ty C6 phan Gang thep Cao B~ng C6ng ty lien k€t
VND9.343.175.6009.343.175.600
6 thang d§u nam2018VND
M6i quanh~ 30106/2019 0110112019VND VND
29.270.626.00029.270.626.000
Phiii thu ng~n han ciia khach hangC6ng ty C6 phk Gang thep Cao Bang
39. so LI:E:Uso sANH
S61i~u so sanh tren Bang can d6i k€ toan hop nhilt cho Icy k€ toan tir ngay 01104/2019 den ngay 30106/2019 va thuyet minhnrong irng la s6 li~u tren Bao cao tai chinh hop nhAtcho nam tai chinh k€t thuc ngay 31 thang 12 nam 2018 da duoc C6ng tyTNHHHang lCiI!mtoan AASC ki~m toanoS6 li~u so sanh tren Bao cao K€t qua ho~t dQngki.11h doanh hqp nhilt, Bao cao luuchuy~ntien t~ hqp nMt va cac thuy€t minh tuang (mg lit s6 li~u tren Bao cao titi chinh hQ'Pnhilt giiia nien dQda soat xet choIcy k€ toan tiT ngity 0110112018den ngity 30106/2018.
40. GW TRiNH KET QUA KINH DOANH TRONG TRUONG HQ]>BIEN DONG TREN 10%
LQ'inhu~ sau thu€ hqp nMt Quy 2 nam 2019 cua C6ng ty lit 143,851 tY d6ng giam 80,858 tY d6ng tuang (mg giam 35,98%,LQ'inhu~ sau thu€ hQ'PnhAt6 thang d§u nam 2019 cua C6ng ty lit 235,673 tY d6ng giam 55,734 tY d6ng tuang (mg giam19,13% so vai ciIngkY nam 2018 cM y€u lit do mQts6 nguyen nhan sau:_Linh V\lC bAtdQng san: doanh thu chuy~n nhUQ'llgBilt dQngsan cua D\l an My Dinb plaza 2 trong Quy 2/2019 giam
khoang 91k va 6 thanE dAunam 2019 giam khoang 61k so vai ciIng Icy nam truac dfrnden lQinhu~ gQPgiam tuang (mg.- Chi phi quan ly doanh nghi~p Quy 2/2019 tang 13,579 tY va 6 thang nam 2019 tang 29,017 tY dbng so vai cung Icy namtruac.- LQi nhu~ tiTC6ng ty lien doanh, lien k€t 6 thang nam 2019 giam 22,679 tY dbng so v6i cung Icy nam truac.
TrAn Thi Minh Vi~tK€ toan truemg
Trinh Van TullnT6ng Giam d6c
Ph~m Thi Thanh BinhNguai l~pbi~uHa N9i, ngay 26 thimg 07 niim 2019
42
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