•Cong ty ce phAn Vinhomes[ten truce day la Cong ty Co phan Phat tri~n80 thi Nam Ha N¢i]

Sao cao tlnh hinh tang von co phan

cho giai doan tli ngay 1 thang 1 narn 2017 denngay 5 thang 2 narn 2018

•

------------- - --

• Cong ty Co phan Vinhomes[ten truce day la Cong ty Co ph~n Phat trien £>0 thl Nam Ha NC>i]

Bao cao tlnh hlnh tang von co phan

Thuy~t minh bao cao tlnh hlnh tang von co phan

3

•MVC LVC

• Trang

Bao cao kiem toan dOcI~p 1 - 2

4-7

•

•

EY Ernst & YoungVietnamLimited Tel: + 84 4 383151008th Floor,CornerStoneBuilding Fax:+ 84 4 3831 509016 PhanChuTrinhStreet ey.comHoanKiemDistrictHanoi,S.R.of Vietnam

Building a betterworking world

se tham chleu: 60871645/19898083

BAo cAo KIEMloAN ooc L~P

Cac eo dong ella Cong ty Co phan Vinhomes[ten truoc day lit Cong ty Co ph~nPhattri~nDo th] Nam Hit NQi]

Chung toi da kiern toan Bao cao tinh hinh tang von co phan tai ngay 5 thanq 2 narn 2018 va cho giaidean ili nqay 1 thang 1 narn 2017 den nqay 5 thanq 2 narn 2018 cua Cong ty Co phan Vinhomes("Cong ty"), ten truce day la Cong ty Co phan Phat trien Do th] Nam Ha NOi,duoc I$p nqay 5 thanq 2narn 2018 va duoc trinh bay tli trang 3 den trang 7, va cac thuyet minh bao cao kern theo (sau day qoichung 113"Bao cao tlnh hinh tang von co phan"). Bao cao tinh hinh tang von co phan nay da dU'Q'cBanGiarn doc Conq ty lap theo co sa trinh bay va cac chinh sach ke toan dU'Q'ctrinh bay tai Thuyet minh so2.2.

Kinh gu.i:

Vl

Trech nhiem cue Ban Gism aoc Cong ty

Ban Giarn doc Cong ty chiu trach nhi$m ve vi$c I$p va trinh bay Bao cao tinh hinh tang von co phan cuaCong ty theo cO'sa trinh bay va cac chinh sach ke toan dU'Q'ctrinh bay t<;liThuyet minh so 2.2 va chiutrach nhi$m ve kiem soat noi bo ma Ban Giam doc Cong ty xac dinh 113can thiet de dam bao cho vi$c I$pva trinh bay Bao cao tinh hinh tang von co phan khong c6 sai s6t trong yeu do gian I$n ho$c nham Ian.

Trach nhi~m cua Kiem toan vi{m

Trach nhi$m cua chung toi 113dU'aray kien ve Bao cao tinh hinh tang von co phan dl,l'atren ket qua cuacuoc kiem toanoChung toi da tien hanh kiem toan theo cac Chu~mml,l'Ckiem toan Viet Nam. Cac chuanml,l'Cnay yeu cau chung toi tuan thu chuan ml,l'Cva cac quy dinh ve d<;loduc nghe nghi$p, I$p ke hO<;lchva thl,l'Chi$n cuoc kiem toan de d<;ltdU'Q'CSl,l'dam bao hQ'p1'1ve vi$c li$u Bao cao tinh hinh tang von cophan cua Cong ty c6 con sai s6t trong yeu hay khong.

Cong vi$c kiem toan bao gam thl,l'Chi$n cac thu il,lc nh~m thu th$p cac b~ng chung kiem toan ve cac soli$u va thuyet minh tren Bao cao tinh hinh tang von co phan. Cac thu tl,JCkiem toan dU'Q'cIl,I'achon dl,l'atren xet doan cua kiem toan vien, bao gam danh gia rui ro c6 sai s6t trong yeu trong Bao cao tinh hinhtang von co phan do gian I$n ho$c nham Ian. Khi thl,l'Chi$n danh gia cac rui ro nay, kiem toan vien daxem xet kiem soat noi bo cua Cong ty lien quan den vi$c I$p va trinh bay Bao cao tinh hinh tang von cophan trung thl,l'c,hQ'p1'1nh~m thiet ke cac thu tl,JCkiem toan phUhQ'pvoi tinh hinh thl,l'cte, tuy nhienkhong nh~m ml,JCdich dU'ara 'I kien ve hi$u qua cua kiem soat noi bOcua Cong ty. Cong vi$c kiem toancOngbao gam danh gia tinh thich hQ'pcua cac chinh sach ke toan dU'Q'cap dl,Jngva tinh hQ'p1'1cua cacU'oc tinh ke toan cua Ban Giam doc Cong ty cOngnhU'danh gia vi$c trinh bay tong the Bao cao tinhhinh tang von co phan.

Chung tei tin tU'ang r~ng cac b~ng chung kiem toan ma chung tei da thu th$p dU'Q'c113day du va thichhQ'pde lam cO'sa cho 'I kien kiem toan cua chung toi.

Y kien cua kiem toan vi{m

Theoy kien cua chung tei, Bao cao tinh hinh tang von co phan t<;lingay 5 thang 2 nam 2018 va cho giaidO<;lntli ngay 1 thang 1 nam 2017 den ngay 5 thang 2 nam 2018 da dU'Q'CI$p, tren cac khia c<;lnhtrongyeu, phu hQ'pvoi cO'sa trinh bay va cac chinh sach ke toan dU'Q'ctrinh bay t<;liThuyet minh so 2.2 cuaBao cao tinh hinh tang von co phan.

A member firm of Ernst & Young Global Limited

EYBuilding a betterworking world

Chinh seen ke tosn

Khang phu nhan 'I kien tren, chunq tai luu 'I ngU'ai doc den Thuyet minh so 2.2 cua Bao cao tlnh hlnhtang von co phan, trong d6 rno ta chfnh sach ke toan ap dl,lng cho viec lap va trlnh bay Bao cao tlnhhlnh tang von co phan. Bao cao tlnh hlnh tang von co phan nay duoc lap de qiup Cang ty dap lmg cacyeu cau cua cac co quan quan 1'1Nha nuoc nhu dU'Q'ctrlnh bay tal Thuyet minh so 2.1.

Van de khac

\ 18

ONTNr&¢TI NIIA I

~

Cac bao cao tai chfnh cua Conq ty tai nqay 5 thanq 2 narn 2018 va cho giai dean tli ngay 1 thanq 1 narn2017 den ngay 5 thang 2 narn 2018, cOng nhu cho bat ky thai diem nao trong ky, chua duoc kiem toano

Tran Thanh ThuyKiem toan vienSo Giay CNDKHN kiem toan: 3076-2014-004-1

Ha Noi, Viet Nam

Ngay 5 thang 2 nam 2018

A member firm of Ernst & Young Global Limited

Conq ty Co phan Vinhomes[ten truoc day la Cong ty ce phan Phat tri~n 80 thi Nam Ha N¢i]

BAo cAo TINH HINH TANG VON co PHANcho giai doan tll' nqay 1 thanq 1 nam 2017 oem ngay 5 thanq 2 narn 2018

Don vi tfnh: VND

Thuy~t Cho giai c10gntir ngay 1 tMng1 nem 2017 c1~nngay 5 tMng

minh 2 nem 2018

s6 duo tal ngay 1 thang 1 narn 2017 .::::)2-1

Von co phan oa phat hanh 2.000.000.000.000 --..; T'

2.000.000.000.000 lH

Tang trong ky y(

NATang von co phan 3 26.365.000.000.000 IA~

26.365.000.000.000 !91i--So duo tai nqay 5 thanq 2 narn 2018 .~

Von co phan oa phat hanh 28.365.000.000.000

28.365.000.000.000

Nguyen Th] Hong TrangNgU'cYitap

Bui Thi HaKe toan trU'Gng

Ngay 5 thang 2 narn 2018

3

Cong ty Co phan Vinhomes ("Cong ty"), ten truoc day la Cong ty Co phan Phat trien Do th]Nam Ha NOi,la mot cong ty co phan duoc thanh tap theo t.uat Doanh nghiep cua Viet Namtheo Giay Chung nhan Dang ky Kinh doanh so 0103022741, do Sa Ke hoach va Dau tuThanh pho Ha Noi cap vao nqay 6 thanq 3 narn 2008 va dU'Q'Ccap I~iGiay chung nhan dangky doanh nghiep Conq ty Co phan so 0102671977 vao ngay 5 thang 8 narn 2010. Theo Giaychung nhan dang ky doanh nghiep sua doi Ian thu 19 dU'Q'Ccap nqay 2 thanq 2 narn 2018,Cong ty duoc doi ten thanh Cong ty Co phan Vinhomes, day cOngla Giay chunq nhan dangky doanh nqhiep sira doi gan nhat cua Cong ty.

Hoat dong chfnh cua Cong ty la cho thue van phong, xay dl,mg va kinh doanh cac can hothuoc Dl,I'an Vinhomes Times City co dia chi t~i so 458, pho Minh Khai, PhU'angVinh Tuy,Qu~n Hai Ba TrU'ng,Thanh pho Ha Noi, Viet Nam va t~i so 25, ngo 13 Linh Nam, PhU'angMai 80ng, Qu~n Hoang Mai, Thanh pho Ha Noi.

Cong ty co tn,lsa chfnh d~t t~i so 458, pho Minh Khai, PhU'angVinh Tuy, Qu~n Hai BaTrU'ng,Thanh pho Ha Noi, Viet Nam. 8ia diem kinh doanh cua Cong ty d~t t~i so 7, dU'ang BangLang 1, Khu do thi sinh thai Vinhomes Riverside, PhU'angViet HU'ng,Qu~n Long Bien,Thanhpho Ha Noi, Viet Nam.

Conq ty Co phan Vinhomes[ten truce day la Cong ty Co phan Phat trien 80 thi Nam Ha NQi]

THUY~TMINHBAo cAo TiNH HiNHTANGVON co PHANcho giai dean t(.pnqay 1 thanq 1 nam 2017 den nqay 5 thang 2 narn 2018

1. THONG TIN VE CONG TY

luj~JHi

2. cO' s6' TRiNH BAy vA CHiNH SACH KE ToAN Ap Dl,JNG

2.1 CO'stY trinh bay

Bao cao tinh hinh tang von co phan cua Cong ty dU'Q'ctrinh bay bang dong Viet Nam ("VND")phu hQ'pv&i cac chfnh sach ke toan dU'Q'ctrinh bay t~i Thuyet minh so 2.2 cua bao cao nay.Cac chfnh sach ke toan nay dU'Q'cCong ty xay dl,l'ngdl,l'atren Che do ke toan doanh nghiepViet Nam, cac Chufm ml,l'Cke toan Viet Nam va cac quy dinh phap Iy co lien quan.

Cong ty I~p Bao cao tinh hinh tang von co phan nay de nop cho cac cO'quan quan Iy NhanU'&ctheo quy dinh cua phap lu~t cho ml,lCdich:

(i) chao ban co phan rieng Ie;

(ii) phat hanh co phan de chi tra co tuc;(iii) phat hanh co phan cua Cong ty ("Cong ty Nh~n Sap nh~p") de hoan doi co phan cua

Cong ty Co phan 8au tU'Xay dl,l'ngTan Lien Phat ("Cong ty Tan Lien Phat") va Cong tyCo phan Kinh doanh va Quan Iy Bat dong san Vinhomes ("Cong ty Quan Iy B8SVinhomes") (sau day dU'Q'cgQichung la "Cac Cong ty Bi Sap nh~p") theo Quyet dinh so03/2018/Q8/8H8C8-HANOI CITY JSC cua D~i hoi dong co dong Cong ty ngay 27 thang1 nam 2018.

Bao cao tinh tinh tang von co phan va viec scr dl,lng bao cao nay khong danh cho cac doitU'Q'ngkhong dU'Q'ccung cap cac thong tin ve cac thu tl,lCva nguyen ti3cva thong Ie ke toant~i Viet Nam va hO'nnCPakhong dU'Q'cchu dinh trinh bay von co phan theo cac nguyen tcflcvathong Ie ke toan dU'Q'cchap nh~n rong rai a cac nU'&cva lanh tho khac ngoai Viet Nam.

Bao cao tinh hinh tang von co phan dU'Q'cI~p bang dO'nvi tien te trong ke toan cua Cong tylaVND.

4

Cong ty Co phan Vinhames[ten truo'c day la Cong ty Co phan Phat trien £)0 thi Nam Ha Noi]

THUY~T MINH BAa cAo TiNH HiNH TANG VON co PHAN (tiep thea)cha giai doan tLPnqay 1 thang 1 narn 2017 den nqay 5 thanq 2 narn 2018

2. co 56' TRiNH BAy vA cHiNH SACH KEToAN Ap Dl)NG (tiep thea)

2.2 Chinh sach ke tosn ap dt,mg

Conq ty SLP dunq cac chinh sach ke toan sau de lap Baa cao tlnh hlnh tang von co phan:Ii> von co phan tang b~ng tiEmduoc ghi nhan thea so ti~n thuc g6p;

Ii> von co phan tang de chi tra co tuc dU'Q'cghi nhan thea gia tr] loi nhuan giCrlai duoc dungde chi tra co tuc b~ng co phan thea Nghi quyet cua £)<;IihQi d6ng co dong Gong ty va tlnhthea conq thuc sau day:

Von co phan tang de chi tra co tuc = so 1U'Q'ngco phan duoc phat hanh them de chi traco tuc (X) rnenh gia moi co phan.

Trong do:

~(

Ii> So 1U'Q'ngco phan du'oc phat hanh them de chi tra co tuc = so 1U'Q'ngco phan du'ochU'ang qUYEmnhan co tuc (X) ty Ie chi tra co tlic;

Ii> Menh gia mOi co phan la 10.000 VND/co phan.

'" von co phan tang de hoan doi co phan cua Cong ty Nh$n Sap nh$p vai co phan cua GacGong ty Bi Sap nh$p dU'Q'cghi nh$n theo cong thlic sau day:

Von co phan tang de hoan doi = so 1U'Q'ngco phan dU'Q'cphat hanh them de hoan doi(X) menh gia mOi co phan.

Trong d6:

"'" So 1U'Q'ngco phan dU'Q'c phat hanh them de hoan doi dU'Q'cthong nhat trong HQ'pd6ng sap nh$p ngay 27 thang 1 nam 2018 giCra Gong ty Nh$n Sap nh$p va CacGong ty Bi Sap nh$p (ltHQ'p d6ng Sap nh$p") la 1.036.500.000 co phan theo ty Iehaan doi 1:1 (01 co phan cua Gong ty Nh$n Sap nh$p doi 01 co phan cua Cac Gongty Bi Sap nh$p);

II> Menh gia moi co phan la 10.000 VND/co phan.

3. TANG VON cO PHAN

Chao ban co phan rieng Ie (i)Phat hanh co phan de chi tra co tlic (i)Phat hanh co phan de hoan doi theo HQ'pd6ng Sap nMp (ii)

TONG CQNG

f)an vi tinh: VND

Cho giai aOc;1ntCfngay 1tMng 1nam 2017 aen

ngay 5 tMng 2 nam 2018

12.000.000.000.0004.000.000.000.000

10.365.000.000.000

26.365.000.000.000

5

---- ------- ------- - -- - -_ ..

Cong ty Co phan Vinhomes[ten truce day ta Cong ty Co phan Phat trien 80 thi Nam Ha NQi]

THUY~TMINHBAo cAo T1NHH1NHTANGVON co PHAN(tieptheo)cho giai doan tCPnqay 1 thanq 1 narn 2017 demnqay 5 thang 2 narn 2018

3. TANG VON co PHAN (tiep theo)

(i) Vao ngay 18 thanq 1 narn 2018, D~i hoi don~ co dong Cong ty da thong qua Nghi quyetso 01/2018/NQIDHDCD-HANOI CITY JSC ve viec tang von dieu I~ nhu sau:

iii> Chao ban co phan rieng Ie voi so IU'O'ng1.200.000.000 co phan c6 rnenh gia 10.000VND/co phan theo gia phat hanh 10.000VND/co phan. TCPnqay 24 thanq 1narn 2018den ngay 26 thanq 1 narn 2018, cac doi tU'O'ngduoc chao ban (dU'O'cil,J'achon theoNghi quyet cua HOidong ouan tri Cong ty so 01/2018/NQ-HDQT-HANOI CITY JSCngay 18 thang 1 narn 2018) da chuyen tien g6p von cho Cong ty. Viec chao ban cophan rieng Ie nay lam tang von co phan cua Cong ty them 12.000.000.000.000VND;

iii> Phat hanh co phan de chi tra co nrc cho cac co dong hien hCfutheo ty I~ 1.000:2000(moi co dong hien hCfusa hCfu1.000 co phan duoc nhan co tuc b~ng 2.000 co phan),Theo do, so IU'O'ngco phan dU'O'cCong ty pMt Mnh them la 400.000.000 co ph~nc6 m~nh gia 10.000 VND/co ph~n. Vi~c phat hanh them co ph~n de chi tra co tlicnay lam tang von co ph~n cua Cong ty them 4.000.000.000.000 VND.

(ii) COngtheo Nghi quyet so 01/2018/NQIDHDCD-HANOI CITY JSC ngay 18 thang 1 nam2018, D~i hoi dong co dong Cong ty da thong qua vi~c nh$n sap nh$p Cac Cong ty BiSap nh$p, dl,J'thao HO'Pdong Sap nh$p va Dieu 1$Cong ty Nh$n Sap nh$p.

Vao ngay 25 thang 1 nam 2018, theo cac Nghi quyet so 02/2018/NQ-DHDCD-TLP va so01/2018/NQ-DHDCD-VH, D~i hoi dong co dong cua Cong ty Tan Lien Phat va Cong tyQuan Iy BDS Vinhomes da thOngqua vi~c sap nh$p cac cong ty nay vao Cong ty, dl,J'thao HO'Pdong Sap nh$p va Dieu 1$Cong ty Nh$n Sap nh$p.

Theo d6, sau khi hoan thanh thu tl,lCdang ky kinh doanh sap nh$p, Cac Cong ty Bi Sapnh$p se cham d(J'tton t~i, Cong ty Nh$n Sap nh$p dU'O'cthCPake toan bo tai san, dl,J'an,cac quyen va 100ifch hO'PpMp, chiu trach nhi~m ve cac khoan nO'chU'athanh toan cuaCac Cong ty Bi Sap nh$p mot cach toan bo va nguyen tr~ng.

Theo HO'Pdong sap nh$p ngay 27 tMng 1 nam 2018 dU'O'cky ket giCfaCong ty v&i Congty Tan Lien Phat va Cong ty Quan Iy BDS Vinhomes, so IU'O'ngco ph~n dU'O'cCong tyNh$n Sap nh$p phat hanh them la 1.036.500.000 co ph~n v&i m~nh gia 10.000 VND/coph~n de hoan doi v&i co ph~n cua Cac Cong ty Bi Sap nh$p theo ty I~ hoan doi 1:1 (01co phan cua Cong ty Nh$n Sap nh$p doi 01 co phan cua Cac Cong ty Bi Sap nh$p). Vi$cphat hanh co phan de hoan doi theo HO'Pdong Sap nh$p lam tang von co ph~n cua Congty tMm 10.365.000.000.000 VND.

Theo Nghi quyet so 05/2018/NQ-HDQT -HANOI CITY ngay 27 thang 1 nam 2018, HOidongQuan tri cua Cong ty da thong qua vi~c tang von dieu I~ cua Cong ty tCP2.000.000.000.000VND len m(J'c28.365.000.000.000 VND sau khi ket thuc dO'tchao ban co ph~n rieng Ie, phathanh co phan de chi tra co t(J'c,phat hanh co phan de hoan doi theo HO'Pdong Sap nh$p neutren.

6

Vao ngay 1 thang 2 nam 2018, Cong ty da dU'O'cSa Ke ho~ch va Dau tU'Thanh pho Ha Noicap Giay ch(J'ngnh$n dang ky doanh nghi~p slia doi Ian th(J'18 phe duy$t vi~c tang von dieuI~ cua Cong ty len m(J'c28.365.000.000.000 VND.

Cong ty Co phan Vinhomes[ten truce day la Cong ty ce phan Phat tri~n flo th] Nam Ha NOi]

THUY~TMINHBAa cAo T1NHHiNHTANGVONCOPHAN(tieptheo)cho giai doan tli ngay 1 thanq 1 narn 2017 dlln ngay 5 thanq 2 nam 2018

4. cAc Sl)' KleN PHATSINHSAU NGAV5 THANG2 NAM2018

Kh6ng c6 Sl,J' kien quan tronq nao xay ra ke tli sau ngay 5 thanq 2 narn 2018 yeu cau phai c6cac dieu chinh hoac thuyet minh trong Baa cao tinh hinh tang

Nguyen Th] Hong TrangNgU'CYiI$p

Bui Thi HaKe toan trU'ang

Ngay 5 thanq 2 narn 2018

7