CONG TY CO PHAN CAP NU'O'C THU DU'C · Hei (king Quan tri han hanh de trinh bao cao nay cung veti Bao cao tai chinh giCra nien de da duvc soat xet cua Cling ty co phen Cep nuttc Thu

CONG TY CO PHAN CAP NU'O'C THU DU'C

Bao cao tai chinh giCka nien dO da duvc soat xet cho ky ke than 6 thang ket thtic vao ngay 30 thang 6 nam 2017

CONG TY CO PHAN CAP NuCc THU DU'C

wax Luc

Trang

BAO CAO COA HOI DING QUAN TR! 1 - 3

BAO CAO SOAT XET THONG TIN TAI CHINH GIO'A NIEN DO 4

BAO CAO TAI CHINH CILIA NIEN DO DA SOAT XET

Bang can dei ke toan giCra nien de 5 - 7

Bao cao ket qua hoat deng kinh doanh giCra nien de 8

Bao cao chuyen tien to giCra flier' de 9

Thu* minh ha° cao tai chinh gi0,a Men de 10 - 35

GONG TY CO PHAN CAP NU'O'C THU DCYC SO3, du,6,n9 Kh&IQ Tir, phutyng Binh Tho, quan Th6 DCrc, Thanh phO HO Chi Minh

BAO CAO CUA HO! BONG QUAN TR!

Hei (king Quan tri han hanh de trinh bao cao nay cung veti Bao cao tai chinh giCra nien de da duvc soat xet cua Cling ty co phen Cep nuttc Thu Duc cho k9 ke toan 6 thang ket thuc vao ngay 30 thang 6 nam 2017.

1. Thong tin chung

Cong ty co oiler' Cep nu'&c Thu arc ("Gong ty") la doanh nghiep nha nutec duvc co phen h6a to Chi nhanh Cep nuVc Thil Dim thuOc Tong COng ty Cep nuVc Sai Con — TNHH Met thanh vien theo Quyet dinh se 6662/QD-UBND ngay 30 thang 12 nam 2005 cua Uy ban Nhan dan Thanh phO HO Chi Minh ye phe duyet phuvng an va chuyen Chi nhanh Cep nu'&c Thu Dirc thanh Cong ty CO phen Cep nu,Ot Thu Dim Citing ty hoat dOng theo Gies( chirng nhan dang k9 kinh doanh se 4103005935, dang k9 len deu ngay 18 thang 01 nam 2007 va dang k9 thay dOi len thti, 1 theo Giey chipng nhan dang ky doanh nghiep cong ty co phen se 0304803601 ngay 10 thang 11 nam 2014 do S& Ke hoach va Deu tu, Thanh oho HO Chi Minh cep.

CO phieu cua C6ng ty (ma chOng khoan IA TDW) duvc niern yet ten San giao dich Chung khoan Thanh phO HO Chi Minh theo Quyet dinh so 206/QD-SGDHCM ngay 17 thang 9 nam 2010 dia TOng Giam dOc S& Giao dich Chipng khoan Thanh phO HO Chi Minh.

Try so' chinh cua Cong ty:

- Dia chi

: SO 8, during KhOng Tir, phu'o'ng Binh Tho, quan Thu Duc, Thanh phO HO Chi Minh.

- Dien thoai

028. 38960240 - Fax

028. 38960241

Theo Giey chiPng nhan dang 4 doanh nghiep, nganh nghe kinh doanh cua C6ng ty gem: - Quan I9, phat then he thong cep ruck; cung Ung, kinh doanh nintrc sach cho nhu ceu tieu dung,

san xuat (ten dia ban &roc phan cong theo quyet dinh cua TOng C6ng ty Cep nutec Sai G6n); - Tu, yen xay dirng cac cong trinh cep nuttc, cong trinh dan dung — cong nghiep (trU, thiet ke,

khdo sat, giam sat xay dirng); - Xay dirng cong trinh cep niperc. Tai lap mat duteng dOi yeti cac cong trinh chuyen nganh cep

nu'&c va cac cong trinh khac.

Trong 6 thang deu nam 2017, hoat Ong chinh dia COng ty la quan I9, phat then he thong cep nut,c, cung Ung, kinh doanh nutit sach cho nhu thu tieu dung va san xuet Oren dia ban duvc phan cong theo quyet dinh cua TOng COng ty Cep rity6t Sai Gan).

2. Cac thanh vien dm HOi clOng Quan tri, Ban Ki6m soat va Ban Giam MSc

Cac thanh vien Hei dOng Quart tri, Ban Kiem soat va Ban Gam dOc trong 1(9 ke town nay va cho den ngay lap bao cao nay bao gem:

WA citing Quan tri

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C5N '8 ,111if ,EM 7

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P. HO

Hy va ten Ong Nguyen TOng Sang Khoa Ong Nguyen Hoai Nam Ong Hu9nh Tuen Anh Ong Nguyen Van Du Ong Lam TO, Duy Ong Luc Chanh Tru'O'ng Ong Nguyen Ngoc Thai Binh Ong L9 Thanh Tai

Chin vy Chu tich (be) nhiem to ngay 19 thang 4 nam 2017) Chu tich (mien nhiem to ngay 19 thang 4 nam 2017) Thanh vien (tai nhiem to ngay 19 thang 4 nam 2017) Thanh vien (tai nhiem to ngay 19 thang 4 nam 2017) Thanh vien (mien nhiem to ngay 19 thang 4 nam 2017) Thanh vier' (tai nhiem to ngay 19 thang 4 nam 2017) Thanh vien (tai nhiem to ngay 19 thang 4 nam 2017) Thanh vien ()6 nhiem to ngay 19 thang 4 nam 2017)

1

•

CONG TY CO PHAN CAP Nl.fCC THU fltYC so 8, duVn9 Kh6n9 Tir, phu'o'ng Binh Thp, quk Thu arc, Thanh ph6 HO Chi Minh

BAO CAO CUA HOI BONG QUAN TRI

Ban Kiern seat

H9 va ten Ong Hoang Thanh Binh Ong Hoang Ngpc Lam Ong Hoang Thanh Binh Ong Le Van Dien BA Nguyen Thi Thanh Thao Ba Trk Luyen Nhu, An Ong Hoang Ngoc Lam

Ban Giam dec

H9 va ten Ong Huynh Tuen Anh Ong Lam TO, Duy Ong Nguy8n COng Minh

Chti,c vy Tru'&ng Ban (b6 nhiem tir ngay 19 thang 4 nam 2017) Tnydrng Ban (mien nhiem tir ngay 19 thang 4 nam 2017) Thanh vien (mien nhiem tO, ngay 19 thang 4 nam 2017) Thanh vien (tai nhiem tir ngay 19 thang 4 nam 2017) Thanh vien (b6 nhiem tu, ngay 19 thang 4 nam 2017) Thanh vier' (mien nhiem tir ngay 19 thang 4 nam 2017) Thanh vien (b6 nhiem tir ngay 19 thang 4 nam 2017)

Chti,c vy Giam d6c Ph6 Giam d6c Ph6 Giam dec

Dai din theo phip 101

Ngue,i dai dien theo phap luat cua COng ty trong ky ke toan nay va cho den ngay lap bao cao nay nhu' sau:

Ong Huynh Tuen Anh Giam d6c

3. Dinh gia tinh hinh kinh doanh

Ket qua hoat deng kinh doanh dia C6ng ty cho ky ke toan 6 thang ket th6c vao ngay 30 thang 6 nam 2017 va tinh hinh tai chinh vao cling ngay nay duvc the hien trong Bao cao tai chinh dinh kern.

4. Cac su' ki§n phat sinh sau nghy k6t thtic ky ke toan

Kt-long co sir kik quan trong nao xay ra ke tir ngay ket thOc ky ke toan du'a den yeu tau phai dieu chinh hoac tong b6 trong thuyet minh Bao cao tai chinh gie,a nien de.

5. Kim toan vien

COng ty TNHH Kiem toan AFC Viet Nam duvc chi dinh soat xet Bao cao tai chinh giCya nien de cho ky ke toan 6 thang ket thOc vao ngay 30 thang 6 nam 2017.

6. Citing b6 trach nhiem ctia Ban Giam doc d6i Wei Bao cao tai chinh ghka nien d6

Ban Clam d6c chlu trach nhiem lap Bao cao tai chinh giCra nien de de phan anh trung thiyc va help ly tinh hinh tai chinh, ket qua hoat Ong kinh doanh va Rau chuyen tien to ctia COng ty trong ky ke toan 6 thang ket thuc vac) ngay 30 thang 6 nam 2017. Trong viec lap Bao cao tai chinh gie,a nien de nay, Ban Giam d6c phai:

• Chen liya cac chinh sach ke toan thich hcyp va ap dung cac chinh sach nay met cach nh8t quan;

• Thu'c hien cac xet down va cac ut'c tinh met cach hgp l va than tong;

• Neu re cac chuen mix ke toan ap dung cho C6ng ty co duvc tuan tho hay khOng va tat Ca cac sai loch trong yeu da duvc trinh bay va giai thich trong Bao cao tai chinh giCra flier) de;

• Lap Bao cao tai chinh giCra nien de tren cce so, hopt Ong lien tyc triy truteng hop kh6ng the cho rang Cong ty se tiep tuc hoat Ong lien tuc;

2

GONG TY CO PHAN CAP WOG THU DLYC So 8, dkrern9 KhOng Ti), phirding Binh Tho, qupn Thu Divc, Thanh phO HO Chi Minh

BAO CAO CUA HOI DONG QUAN TRI

• Thiet lap va thkrc hien he thong kiem soat nOi bO mOt cach hi.ru hieu nh5m han the rui ro c6 sai s6t trong yeu do gian Ian hoac nham lAn trong viec lap va trinh bay Bao cao tai chinh giCra nien diO;

Ban Giam doc dam bao cac sO ke toan c6 lien quan duvc lu'u giu, day du de Oar) anh tinh hinh tai chinh, tinh hinh hoat dying cua CEng ty vai MCPC do chinh xac hap ly tai bet ky thdri diem nao va cac sO ke toan tuan thu the dO ke toan Alp dung. Ban Giam di& cung chiu trach nhiem guar' 19 cac tai san cua COng ty va do d6 da thix hien cac bien phap thich hgp de ngan chan va phat hien cac hanh vi gian Ian va cac vi pham khac.

Ban Giam ddic cam ket cid tuan thu cac yeu cAu neu tren trong viec lap Bao cao tai chinh giCra nien dr).

7. Phe duyet cac ban cat) tai chinh

Chung tOi phe duyet Bao cao tai chinh giCra nien dO dinh kern. Bao cao tai chinh giCra nien dO nay phan anh trung thkrc va ripply tinh hinh tai chinh cua C6ng ty vac) ngay 30 thang 6 nam 2017, ket qua hoat dOng kinh doanh va tinh hinh Ikru chuyen tien to cung vdri ban thuyet minh dinh kern cho ky ke toan 6 thang ket thiic cung ngay, phu hap vdri cac chuan mkrc ke toan, the dO ke toan doanh nghi- • 11 Nam hien hanh N/A cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay bao cao

<6-U81M-- ien •

Ong NGUYtN TONG BANG KHOA Chu tich HOi (long Quail tri

TP. HO Chi Minh, ngay 02 thang 8 nam 2017

3

IFP C6ng ty TNHH Kiem Toan AFC Vial Nam AFC Vietnam Auditing Co., Ltd.

Thanh vien tap down PKF Quoc to Member firm of PKF International

PKF Accountants & business advisers

SO 147/2017/BCSX-HCM.00625

BAO CAO SOAT XET THONG TIN TAI CHINH GIU'A NIEN DO

Kinh gipi: Cac c6 &mg Cac thanh vien H6i d6ng Quail tri va Ban Main doc CONG TY CO PHAN CAP NUtiC THU DU'C

Chung t6i da soat xet bao cao tai chinh giCra nien da kern theo cua C6ng ty CO Phan Cap Ntyac Thu arc ("Gang ty"), duvc lap ngay 02 thang 8 nam 2017, tip trang 05 den trang 35, bao gam: Bang can dOi ke toan tai ngay 30 thang 6 nam 2017, Bao cao ket qua host Tang kinh doanh, Bao cao Itru chuyen tier' to cho k9 ke toan 6 thang ket thuc cung ngay va Ban thuyet minh bao cao tai chinh.

Trach nhiOm cua Ban Giam d6c

Ban Giam dOc COng ty chiu trach nhiem ye viec lap va trinh bay trung thu'c va hap 19 Bao cao tai chinh giCra nien da cua COng ty theo chuan mu'c ke toan, che dO ke toan doanh nghiep Viet Nam va cac quy dinh phap 19 co lien quan den viec lap va trinh bay Bao cao tai chinh giu'a nien do va chiu trach nhiem ye kiem soat not b6 ma Ban Gam doc xac dinh la can thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh giCra nien da kh6ng co sal sot trong yeu do gian Ian hoac nharn ran.

Trach nhiem cua Kiern town vien

Trach nhiem cua chOng tat la ra ket luan ye bao cao tai chinh giCya nien dO (Iva ten ket qua soat xet dm chung tOi. Chung t6i aa thtyc hien c6ng viec soat xet theo Chuan mix Viet Nam ye hap dOng dich vu soat xet s6 2410 — Scat xet thOng tin tai chinh giO'a nien da do kiem toan vien dOc lap cua den vi thiyc hien.

COng viec soat xet thang tin tai chinh giCra nien do bao gam viec thtyc hien cac cuac phong yen, chit yeu la phong yen nhu'ng Nue:el chiu trach nhiem ye cac yen de tai chinh ke toan, va thu'c hien thu tuc phan tich va cac thu tuc soat xet khac. Mat cuac soat xet ye cry ban co pham vi hep hen mat cuac kiem toan ducyc thtyc hien theo cac chuan rrayc kiem toan Viet Nam va do vay khong cho phep chung tai dat duvc sty darn bao rang chOng t6i se nhan biet dirac tat ca cac yen de trung yeu c6 the dirge phat hien trong mat cuac kiem toan. Theo do, chting tai khOng du'a ra 9 kien kiem toan.

Kot luan cua Krern toan vier)

Can cu, ten ket qua soat xet dm chung tai, chung t6i khong they CO yen de gi khien chung t6i cho rang bao cao tai chinh giu'a nien dO dinh kern khOng phan anh trung thtyc va hap 19, ten cac khia canh trong yeu, tinh hinh tai chinh cua C6ng ty CO Phan Cep Nu,ac Thu arc tai ngay 30 thang 6 nam 2017, cung nhu' ket qua hoat clang kinh doanh va hyu chuyen tien to cua Cong ty CO Phan Cep

' DO,c cho k9 ke toan 6 thang ket thijc cung ngay, phO hap vai chuan mvc ke toan, che da h nghiep Viet Nam va cac quy dinh phap 19 co lien quan den viec lap va trinh bay bao

'Oa nien do.

T N • C NHA PHAM THI NGQC LIEN Ph6 T6ng Giam dem Kim town vien SO Giay CN DKHN kiem toan: 2111-2013-009-1 SO Gray CN DKHN kiem toan: 1180-2014-009-1 GONG TY TNHH KIEM TOAN AFC VIET NAM Thanh 06 HO Chi Minh, ngay 02 thang 8 nam 2017

Ho Chi Minh City Head Office•Tel: +84 82 2200 237. Fax: +84 82 2200 265• Email: pkfafchernapktafcvietnam.vn 2/F Indochina Park Tower. No. 4 Nguyen Dinh Chieu Street • Dakao Ward•District 1 • Ho Chi Minh City • Vietnam•Website: www.pktafcvietnam.vn

AFC Vietnam Auditing Co.. Ltd. is a member firm of the PKF International Limited family of legally independent firms and does not accept any responsibility or liability for the actions or nactions of any individual member or correspondent firm or firms.

GONG TY CO PHAN CAP NU'O'C THU {DOC SO 8 KhOng Tir, PhuVng Binh Tho, Quan Thu DCrc, Thanh oho HO Chi Minh

BANG CAN DOI KE TOAN GICYA NIEN DO Ngay 30 thing 06 nam 2017

Ma SO

muyet minh

30/06/2017 VND

01/01/2017 VND

TAI SAN TAI SAN NGAN HAN 100 83.313.696.296 77.626.929.513 Tian va cac khodn twang &rang tin 110 5.1 29.375.512.140 11.360.615.058

Tien 111 29.375.512.140 11.360.615.058

Cac khoan tirang duvng tien 112 - -

DAu tu' tai chinh ngin han 120 10.441.699.622 12.065.511.818 Chung khoan kinh doanh 121 - -

Dkr phong Om gia chi:mg khoan kinh doanh 122 - -

Deu tty nem gicy den ngey deo han 123 5.2 10.441.699.622 12.065.511.818

Cac khodn phai thu ngdn han 130 9.741.693.216 17.277.150.895 Phai thu ngen han cua khach hang 131 5.3 9.347.604.438 10.405.040.143

Tra trutrc cho ngu'o'i ban ngan han 132 5.4 853.278.605 5.831.298.055 Phai thu ve cho vay ngen han 135 - Phai thu ngen han khac 136 5.5 779.378.483 2.041.312.940

Dkr phong phai thu ngen han khc5 dal 137 5.6 (1.238.568.310) (1.000.500.243)

Tai san thieu cher ;dr 19 139 - -

Hang tan kho 140 5.7 12.936.010.906 13.175.560.351 Hang tan kho 141 12.969.846.572 13.209.396.017

Dty phong Om gia hang ton kho 149 (33.835.666) (33.835.666) C

Tai san ngan han khac 150 20.818.780.412 23.748.091.391 AACH

KI Chi phi tra truck ngen han 151 5.8.1 10.433.170.521 12.114.682.741 Thue GTGT duvc khau tri'y 152 9.167.462.143 9.950.441.480

AFC ;•••.< /

Thue va cac khoan khac phai thu Nha nutrc 153 5.14 1.218.147.748 1.682.967.170 Giao dich mua ban !pi trai phi& Chinh phii 154 -

Tai san ngen han khac 155

5

GONG TY CO PHAN CAP NU'O'C THU DO'C So 8 KhOng TO, Phutmg Binh Tho, Quan Thg DCPC, Thanh phO HO Chi Minh

BANG CAN DOI KE TOAN GIU'A NIEN DO Ngay 30 thang 06 nam 2017

Ma SO

Thuyet minh

30/06/2017 VND

01/01/2017 VND

TAI SAN TAI SAN DAI HAN 200 297.664.323.750 288.535.835.820 Cac khoan phal thu dai han 210

Phai thu dai han cga khach hang 211 Ira tru&c cho ngutti ban dai han 212 Phai thu ye cho vay dai han 215 Phai thu dai han khac 216 Du' phong phai thu dai han kho dOi 219

Tai san co dinh 220 278.220.355.758 276.980.912.185 Tai san cO dinh h&'u hinh 221 5.9 274.710.300.675 272.598.782.250

Nguyen gia 222 627.894.577.326 603.878.180.871 Gia tri hao mon Igy ke 223 (353.184.276.651) (331.279.398.621)

Tai san co dinh v6 hinh 227 5.10 3.510.055.083 4.382.129.935 Nguyen gia 228 5.444.110.156 5.353.910.156 Gia tri hao mon Igy ke 229 (1.934.055.073) (971.780.221)

Tai san d& dang dai han 240 17.523.200.436 9.987.904.886 Chi phi san xuAt, KD d& dang dai han 241 Chi phi xay dung ca ban db dang 242 5.11 17.523.200.436 9.987.904.886 .44

Dau tai chinh dai han 250 ONi DAu to vao cling ty con 251 NHII Dau tu, vao cling ty lien doanh, lien ket 252 ;44

BALI tu, g6p von vao dun vi khac 253 YIE Du' phOng cfOu tu' tai chinh dai han 254 Dau tu, nam OD den ngay dao han 255 7p.

Tai san dal han khac 260 1.920.767.556 1.567.018.749 Chi phi tra tuft dai han 261 5.8.2 1.920.767.556 1.567.018.749 Tai san thug thu nhap hoan lai 262 Thiet bi, vat tu, phg tong thay the dai han 263 Tai san dal han khac 268

TONG ONG TAI SAN 270 380.978.020.046 366.162.765.333

6

CONG TY CO PHAN CAP NLYCYC THU DU'C So 8 KhOng Tir, Phu'o,ng Binh Th9, Quan Thu Dirc, Thanh pho HO Chi Minh

BANG CAN DOI KE TOAN GIO'A NIEN DO Ngay 30 thang 06 !lam 2017

Ma Thu* s6 mint)

30/06/2017 VND

01/01/2017 VND

NGUON VON NO' PHAI TRA 300 250.382.657.671 234.013.775.661

No, ngAn han 310 129.435.348.385 131.716.329.925

Phai tra ngird'i ban ngAn han 311 5.12.1 66.569.354.467 85.982.161.878

Ngireyi mua tra tier) turac ng6n han 312 5.13 1.469.628.401 1.843.298.044

Thue va cac khoan ph& nOp Nha nut,c 313 5.14 8.021.138.839 7.657.335.759

Phai tra ngutl lao Ong 314 8.667.688.516 12.413.430.116

Chi phi phai tra ngAn han 315 5.15 15.843.288.153 626.714.032

Phai tra nOi bc) ngen han 316

Phai tra ngen han khac 319 5.16.1 7.944.585.745 7.082.330.314

Vay va ng thue tai chinh ng6n han 320 5.17.1 16.209.172.527 14.220.299.648

Dy, phong phai tra ngen han 321

Qu9 khen thirOng, phiic lo'i 322 5.18 4.710.491.737 1.890.760.134

No' dal han 330 120.947.309.286 102.297.445.736

Ph& tra ngt.r6i ban dai han 331 5.12.2 1.877.270.000 1.877.270.000

Ngutri mua tra tien trirac dai han 332

Phai tra dai han khac 337 5.16.2 15.298.296.959 15.722.897.718

Vay va no' thue tai chinh dai han 338 5.17.2 103.771.742.327 84.697.278.018 mil

Trai phi& chuyen del 339 - 39% --...,

VON CHU SO HU'U 400 5.19 130.595.362.375 132.148.989.672 3 T,

Van chi, sO' hi-pu 410 130.595.362.375 132.148.989.672 MN(

Von g6p cua chil so' him 411 85.000.000.000 85.000.000.000 y01

- CO phi& phci th6ng CO quyen bi4u quyet 411a 85.000.000.000 85.000.000.000 f N - C6 phi& Lru dai 411b - ----,--' Qu9 du tu, phat then 418 32.551.994.103 32.066.465.669 HO --

Lai nhuan sau thue chu'a phan phOi 421 13.043.368.272 15.082.524.003 - LNST lOy ke den cuOi kji tru'O'c 421a 3.850.000.000 620.809.728 - LNST ky nay 421b 9.193.368.272 14.461.714.275

NguOn kinh phi va qui/ khac 430 011 03

TONG GONG NGUON VON 44 .020.046 366.162.765.333

NGUYEN THI NGOC LANH NGUYEN TH! NGOC HANH Ngutei lap bi4u Ki toan tru'o'ng

HUYNH TUAN ANH Main dioc TP. HO Chi Minh, ngay 02 thang 8 nam 2017

7

CONG TY CO PHAN CAP NU'O'C THO DO'C So 8 KhOng Phu' ng Binh Th9, Quan Thu Thanh phO HO Chi Minh

BAO CAO KET QUA HOAT HONG KINH DOANH GRIM NIEN DO Ky k6 tan 6 thang ket tac vao ngay 30 tang 06 nam 2017

Ma SO

Tnuyet mink

6 thang diu am 2017

VND

6 thang clAu nam 2016

VND

Doanh thu ban hang va cung cAp dich vu 01 338.305.341.784 307.345.481.208 Cac khoan Om trir doanh thu 02 223.049.070 77.552.756 Doanh thu than 10 6.1 338.082.292.714 307.267.928.452 Gia vOn hang ban 11 6.2 222.723.105.060 214.915.752.985 Lqi nhuAn g6p 20 115.359.187.654 92.352.175.467 Doanh thu host dOng tai chinh 21 6.3 413.215.196 1.995.851.650 Chi phi tai chinh 22 6.4 4.526.739.978 2.446.748.164

Tong CO: chi phi lai vay 23 4.526.739.978 2.446.748.164 Chi phi ban hang 24 6.5 77.712.149.854 74.321.374.168 Chi phi quan ljr doanh nghiep 25 6.6 21.614.596.384 15.986.640.932 UlinhuAn than tu, hoat Ong kinh doanh 30 11.918.916.634 1.593.263.853 Thu nhap khac 31 6.7 118.198.488 3.104.727.007 Chi phi khac 32 517.104.782 81.258.153 Lqi nhuAn khac 40 (398.906.2941 3.023.468.854 T6ng 161 nhan kA toan truNST thud 50 11.520.010.340 4.616.732.707 Chi phi thue thu nhap doanh nghiep hien hanh 51 6.8 1.841.113.634 835.791.604 Chi phi thue thu nhap doanh nghiep hoen lai 52

Lai nhuAn sau thud thu nhAp doanh nghiAp 60 9.678.896.706 3.780.941.103

Lai co' ban ten co phieu 70 6.9 1.139 445 _ j78.4

y N

N AN

NGUYEN THI NGOC LANH NGUYEN THI NGOC HANH TUAN ANH Ngu'&i lAp bi6u KA toan trwerng Giam clec

TP. HO Chi Minh, ngay 02 thang 8 nam 2017

8

rda

NGUYEN THI NGOC LANH NGUYEN TM NGOC HANN Ngu'o.i lap biau Ka toan tru'o'ng

HUYNH TU N ANH Giam doc TP. HO Chi Minh, ngay 02 thang 8 nam 2017

9

CONG TY CO PHAN CAP NU'O'C THU DOC SO 8 KhOng Tir, Phu'o'ng Binh The, Quan Thic Dirc, Thanh ph6 H6 Chi Minh

BAO CAO LU'U CHUYEN TIEN TE GIU'A NIEN DO (theo pht.pang phap gian ti6p) Ky ke toan 6 thang kat thdc vao ngay 30 thang 06 nam 2017

Ma s6

6 thang dad nam 2017

VND

6 thang diu nam 2016

VND LU'U CHUYEN TIEN TU' HOAT DONG KINH DOANH Lai nhuan tru'&c thug 01 11.520.010.340 4.616.732.707 Dieu chinh cho cac khodn Khau hao TSCD va BDSDT 02 27.603.280.825 21.009.275.818

Cac khoan city phong/ (hoar' nhap) 03 238.068.067 141.549.253

(Lai)/13 tO, hoat Ong du tic' 05 56.032.721 (1.995.851.650)

Chi phi lai vay 06 4.526.739.978 2.446.748.164

Lcri nhup KD buoy nining thay dei yen kw di)ng 08 43.944.131.931 26.218.454.292 (Tang)/giarn cac khoan phai thu 09 8.111.868.167 (16.331.357.115)

(Tang)/giarn hang ton kho 10 239.549.445 (1.084.253.208)

Tang/ (giam) cac khoan phai tra (kh6ng ke Iai vay phai tra, thue thu nhap doanh nghiep phai Op) 11 2.814.937.131 (33.638.697.901)

(Tang)/ giarn chi phi tra trtydec 12 1.327.763.413 9.725.496.993

Tien lai vay da tra 14 (4.060.064.563) (2.650.634.118)

Thue thu nhap doanh nghiep da nOp 15 (2.620.994.747) (3.811.557.194)

Tien thu khac tir hoat Ong kinh doanh 16

Tien chi khac tiy host dong kinh doanh 17 (2.462.792.400) (1.964.795.150)

Lu'u chuyen ti6n thuan tip hoot dc)ng kinh doanh 20 47.294.398.377 (23.537.343.401)

LU'U CHUYEN TIEN TU' HOAT DQNG DAU TU' Tien chi mua sam, XD TSCD va cac TSDH khac 21 (46.869.959.579) (40.027.927.363)

Tien thu thanh IV, nhuvng ban TSCD va TSDH khac 22 3.000.000

Tien chi cho vay, mua cong cu no' cua dun vi khac 23 (659.548.220) (19.694.142.605)

Tien thu hOi cho vay, ban Iai cong cu na cica DV khac 24 2.283.360.416 45.055.000.000

Tien thu rai cho vay, co tu,c va Icyi nhuan duvc chia 27 846.535.400 3.153.875.297

Lu'u chuyen tien thuan tip hoot dOng dau to, 30 (44.399.611.983) (11.510.194.671)

LU'U CHUYEN TIEN TO' HOAT DQNG TAI CHINH Tien thu tir di vay 33 27.068.542.149 18.246.305.681 Tien tra nct g6c vay 34 (6.005.204.961) (5.774.608.671) CO tipc, 101 nhuan 85 tra cho chic so hiyu 36 (5.943.226.500) (6.770.892.000)

chuyen tian thuan tip hog dOng tai chinh 40 15.120.110.688 5.700.805.010

LU'U CHUYEN TIEN THUAN TRONG KY 50 18.014.897.082 (29.346.733.062) TIEN VA TU'O'NG DU'O'NG TIEN DAU KY 60 11.360.615.058 37.971.957.926 TIEN VA TU'O'NG DU'O'NG TIEN CUD! KY 70 29.375.512.140 8.625.224.864

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CONG TY CO PHAN CAP NIFO'C THU DVC SO 8, du,erng Khemg Tir, 1:11.rtrng Binh Tho, quan Thu D6,c, thanh oho H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho kV ke toan 6 thang kat thuc vao ngay 30 thang 06 nam 2017

Ban thuyet minh nay la mOtbO phan khOng the tach rO'i duvc doc cung v&i cac bao cao tai chinh dinh kern.

1. DC DIEM HOT BONG

1.1 Hinh thin so, hem yen

COng ty co phan Cap mytrc Th6 DO,c ("Cong ty") la doanh nghiep nha nirtrc &roc ce phan h6a tix Chi nhanh Cap wen Thu 06,c thuOc Tong COng ty Cap nu'O'c Sai Gon — TNHH MOt thanh vier' theo Quyet dinh se 6662/QD-UBND ngay 30 thang 12 nam 2005 dm Uy ban Nhan dan Thanh phO HO Chi Minh ye phe duyet phuvng an va chuyen Chi nhanh Cap nuVc Th6 Din thanh COng ty CO phan Cap nu,6c Th6 D(rc. Cong ty hoat dOng theo Giay chu'ng nhan clang, kV kinh doanh so 4103005935, dang kV Ian dau ngay 18 thang 01 nam 2007 va dang ky thay doi Ian thu, 1 theo Giay chirrig nhan dang kV doanh nghiep cong ty co phan se 0304803601 ngay 10 thang 11 nam 2014 do SO. Ke hoach va Dau tu, Thanh phO HO Chi Minh cep.

CO phieu cua C6ng ty (ma chu,ng khoan IA TDW) duvc niem yet ten San giao dich Chi:mg khoan Thanh phO HO Chi Minh theo Quyet dinh se 206/QD-SGDHCM ngay 17 thang 9 nam 2010 cua TOng Gam d6c S& Giao dich ChOng khoan Thanh phO HO Chi Minh.

1.2 Linh vu'c kinh doanh

Linh \a/c kinh doanh cua COng ty la hopt d6ng thvang mai, xay lap va dich vu.

1.3 Nganh nghe kinh doanh

Nganh nghe kinh doanh cua Cong ty la:

• Quan IV, phat trien he thong cep nu'O'c; cung Ung, kinh doanh nu,trc sach cho nhu cau tieu dung, san xuat Wen dia ban duvc phan cong theo quyet dinh cua TOng C6ng ty Cap nu'O'c Sai GOn);

• Tu' yen xay Ong cac cong trinh cap nu'O'c, cong trinh dan dung — cong nghiep (trir thiet ke, khao sat, giam sat xay thing);

• Xay dung cong trinh cep nu'O'c. Tai lap met du,Ong dOi v6,i cac cong trinh chuyen nganh cep r

nu'&c va cac cong trinh khac.

Trong 6 thang dau nam 2017, hoat dOng chinh cua Gang ty 16 quan IV, phat then he thong cep nuec, cung Ong, kinh doanh nirtrc sach cho nhu cau tieu dung va san xuet Ken dia ban duvc phan cong theo quyet dinh cua TOng COng ty Cap nu'O'c Sai Con).

1.4 Chu kj( san xuat, kinh doanh thong thiyang

Chu kV san xuet, kinh doanh thong thu*ng cua Cong ty kh6ng qua 12 thang.

1.5 Tuyan 136 va kha Wang so sanh th6ng tin Win Bio cao tai chinh

Cac so lieu the hien trong bao cao tai chinh giCra nien d6 cho 1(9 Ice toan 6 thang ket th6c vac) ngay 30 thang 6 nam 2017 so sanh duvc vtri se lieu cue ky truO'c.

1.6 Nhan vien

Tai ngay 30 thang 6 nam 2017, tong se nhan vien cua Cong ty la 374 ngixtri (tai ngay 31 thang 12 nam 201616 371 ngut,i).

2. NAM TAI CHINH, DO'N V! TIEN TE SU' DUNG TRONG KE TOAN

2.1 Nam tai chinh

Nam tai chinh cua Cong ty bat dau tO, ngay 01 thang 01 va ket th0c vao ngay 31 thang 12 hang nam.

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CONG TY CO PHAN CAP NUO'C THO DOC So 8, &rang KhOng TO,, phtyang Binh The, quan Thu aft, thanh ph6 HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho k9 ke toan 6 thang kat thOc vac) ngay 30 thang 06 nam 2017

2.2 Dan vi hen te sir dyng trong ke toan

Dan vi tien to sir dung trong Ice toan la Deng Viet Nam (VND) do viec thu, chi chi) yeu du'ac thot hien bang dan vi ten to VND.

3. CHUAN MU'C VA CHE DO Kt TOAN AP DUNG

3.1 Chuan my'c va ch6 de Ice toan ap dyng

C6ng ty ap dung cac chuen mu'c ke toan, the dO ke Wan doanh nghiep Viet Nam dirge ban hanh theo Thong tu' s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cua Be Tai chinh ye Wang dan Che do ke toan Doanh nghiep va cac thong tu' hu,6,ng den thu'c hien chuen mut ke toan Viet Nam cua BO Tai Chinh trong viec lap va trinh bay bao cao tai chinh.

3.2 Tuyen bo v4 viec tuan thu Chuan mu'c 1(6 toan va Che de we train

Ban Giam doc dam bao da tuan thO yeu cau cua cac chuan mu'c ke toan, Che de ke toan doanh nghiep Viet Nam duvc ban hanh theo Th6ng tu' 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cua BO Tai chinh va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh

4. CAC CHINH SACH Kt TOAN AP DUNG

4.1 Co, so' lap Bao cao tai chinh

Bao cao tai chinh duvc lap tren ca so' ke toan den tich (trip cac thong tin lien quan den cac lueng tien).

4.2 Tien va cac khoan twang dwang tien

Tien bao gom tien mat, tien ngan hang khOng 1(9 han va tien dang chuyen. Cac khoan twang du'ang tien la cac khoan dau tu, ngan han c6 th&i han thu hoi khOng qua 3 thang ke tip ngay dau c6 kha nan9 chuyen del de dang thanh met luvng tien xac dinh va khong c6 rui ro trong viec chuyen del thanh tien tai theei diem bao

4.3 Cac khoin deu tu, tai chinh

Cac khoan dau hi, nem giir d6n ngay dao han

Khoan dau tu' duvc phan loai IA nam OD den ngay dao han khi COng ty c6 y dinh va kha nang giO, den ngay dao han. Cac khoan dau tu' nam giG' den ngay ciao han cua C6ng ty IA cac khoan tien girl ngan hang cdi k9 han vai MUC dich thu iai hang kji.

Cac khoan dau tu' nam OD den ngay dao han duvc ghi nhan ban dau theo gia g6c bao gom gia mua va cac chi phi lien quan den giao dich mua cac khoan dau tu'. Sau khi ghi nhan ban dau, cac khoan dau tu, nay duvc ghi nhan theo gia tri c6 the thu 116i. Thu nhap iai tip cac khoan dau tu' nam giO, den ngay dao han sau ngay mua duvc ghi nhan ten Bao cao ket qua hoat Ong kinh doanh ten ca so, du' thu. Lai duvc Wong trutec khi Cong ty nam giO, duvc ghi giam trip vao gia g6c tai thai diem mua. Khi c6 cac bang ching chac chan cho they met phan hoac toan be khoan dau tu' c6 the khOng thu hei (limp va s6 ton that duvc xac dinh met cach clang tin cay thi ton that dutec ghi nhan vao chi phi tai chinh trong nam va giarn trip try'c tiep gia tri dau tu'.

4.4 Cac khoan phai thu

Cac khoan na phai thu cluvc trinh bay theo gia tri ghi s6 trip di cac khoan du, phong phai thu kh66i.

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CONG TY CO PHAN CAP NU'O'C THU DUC SO 8, &rang KhOng Ti', phirang Binh Tho, quan Thu Dire, thanh pho H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho ky ke toan 6 thang ket thCic vao ngay 30 thang 06 nam 2017

Viec phan loai cac khoan phai thu 16 phai thu khach hang va phai thu khac duvc thkrc hien theo nguyen t6c sau: • Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chat thu,ang mai phat sinh tip

giao dich c6 tinh chat mua — ban giCra Cong ty va ngkrai mua IA clan vi dOc lap vial COng ty, bao gom ca cac khoan phai thu ye tien ban hang xuAt khAu Cly that cho dan vi khac.

• Phai thu khac phan anh cac khoan phai thu khOng c6 tinh tilt:rang mai, kh6ng lien quan den giao dich mua — ban.

Dy, phong na phai thu kh6 doi duvc lap cho cac khoan na phai thu qua han thanh toan hoac cac khoan na c6 bang chCrng chat than la khong thu chroc. Dui phang phai thu kh6 doi trich lap phO hcyp v61 twang cign tai Th6ng tu' so 228/2009/TT-BTC ngay 07/12/2009 cua BO Tai chinh.

Tang, giam s6 du, dy, phong na phai thu kh6 doi can phai trich lap tai ngay ket thCic nam tai chinh duvc ghi nhan vao chi phi quan ly doanh nghiep.

4.5 Hang ton kho

Hang ton kho duvc ghi nhan theo gia thap han giCra gia g6c va gia tri thuan c6 the thkrc hien duvc.

Gia gOc hang ton kho duvc xac dinh nhu' sau: • Nguyen vat lieu, hang h6a: bao Om chi phi mua va cac chi phi lien quan try'c tier) khac phat sinh

de c6 duvc hang ton kho a dia diem va trang thai hien tai. • Chi phi san xuAt kinh doanh dang: IA cac chi lien quan den chi phi lap dat, siva china, thi c6ng

he thong cap nu,6,c con der dang

Gia tri thuan c6 the thkrc hien diroc la gia ban ty6,c tinh dm hang ton kho trong ky san xuAt, kinh doanh binh thu,ang trip chi phi vac tinh de hoan thanh va chi phi irdec tinh can thiet cho viec tieu thy chCing.

Gia tri hang tOn kho duvc tinh theo phu,ang phap binh quan gia quyen va duvc hach toan theo phtyang phap ke khai thirang xuyen.

Din phOng giam gia hang tOn kho dirac lap cho tirng mat hang ton kho c6 gia goo Ian han gia tri thuan c6 the thy'c hien duvc. Doi vai dich vu cung cap der dang, viec lap du' phong giam gia duvc tinh theo tin-1g loai dich vu c6 min gia rieng biet. Tang, giam s6 du, dy, phong giam gia hang ton kho can phai trich lap tai ngay ket thCic nam tai chinh (bac ghi nhan vao gia von hang ban.

4.6 Chi phi tra tru'o'c

Chi phi tra tru,ac bao gom cac chi phi thkrc to aa phat sinh nhkrng c6 lien quan den ket qua hoat Ong san xuat kinh doanh cua nhieu ky ke toan. Chi phi tra trirac cua C6ng ty bao gOm cac chi phi sau:

Chi phi bao him nhan th9 va citing phut nhan vien

Chi phi bao hiem nhan tho va Ong phut nhan vien duvc phan be) vao chi phi theo phu'ang phap &rang thgng trong khoang thai gian 12 thang ke tip khi phat sinh.

Cong cu, dyng cu

Cac tong cy, dung C1,1 citrac phan be) vao chi phi theo phkrang phap &rang thgng ke tin khi phat sinh, thai gian phantiO la 2 nam.

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CONG TY CO PHAN CAP NU'O'C THU DOC SO 8, du,ang Khong Tt),, phirang Binh Tho, quan Thu thanh phO HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho 4 ke toan 6 thang ket thuc vao ngay 30 thang 06 nam 2017

4.7 Tai san thus hoat d0ng

Thud tai san duvc phan loai la thug hoat dOng neu phan Iden rui ro va lai ich gen lien vai quyen sa him tai san thu6c ye n9u,61 cho thug. Chi phi thud hoat d6ng duvc phan anh vao chi phi theo phiyang phap du,ang thang cho suOt thai han thud tai san, khOng phy thuOc vao phiyang thirc thanh toan ben thud.

4.8 Tai san c6 dinh him hinh

Tai san co dinh hiyu hinh duvc the hien theo nguyen gia fru, hao mon lay ke. Nguyen gia tai san co dinh him hinh bao gOm toan bi6 cac chi phi ma C6ng ty phai b6 ra de c6 duvc tai san CO dinh tinh den thai diem du'a tai san d6 vao trang thai sen sang six dung. Cac chi phi phat sinh sau ghi nhan ban dau chi duvc ghi tang nguyen gia tai san co dinh neu cac chi phi nay chec chin lam tang lai ich kinh to trong tuang lai do sir dung tai san do. Cac chi phi phat sinh khOng thoa man dieu kien ten duvc ghi nhan la chi phi san xuet, kinh doanh trong k9.

Khi tai san co dinh htl,u hinh duvc ban hay thanh 19, nguyen gia va gia tri hao mOn lOy ke duvc x6a sO va iai, 16 phat sinh do thanh 19 diyac ghi nhan vao thu nhap hay chi phi trong nam.

Tai san co dinh h0,u hinh duvc khau hao theo phiyang phap duting thing dy,a tren thai gian hiru dung Lift tinh. SO nam trich khau hao cua cac loai tai san co dinh hCru hinh nhu' sau:

Loai tai san Nha c6,a, vat kik truc May m6c thiet bi Phuvng tien van tai Phiyang tien truyen din Thiet bi, dung cy quan 19

Tho'i gian 06 — 25 nam 03 — 05 nam 06 — 10 nam 10 — 30 nam

05 nam

4.9 Tai san c6 dinh vo hinh

Tai san co dinh v6 hinh duvc the hien theo nguyen gia trir hao man luy ke.

Nguyen gia tai san co dinh v6 hlnh bao gom toan b6 cac chi phi ma Cling ty phai b6 ra de c6 duvc tai san co dinh tinh den thifyi diem du'a tai san da vao trang thai san sang sir dung. Chi phi lien quan den tai san co dinh v6 hinh phat sinh sau khi ghi nhan ban dau duvc ghi nhan la chi phi san xuet, kinh doanh trong k9 trir khi cac chi phi nay gan lien vai mot tai san co dinh v6 hinh cu the va lam tang Icei ich kinh to tin cac tai san nay.

Khi tai san co dinh v6 hinh duvc ban hay thanh 19, nguyen gia va gia tri hao mon lay ke duvc x6a sO va !Ai, 16 phat sinh do thanh 19 duvc ghi nhan vao thu nhap hay chi phf trong nam.

Tai san co dinh v6 hinh cua CEng ty 16 chu,ang trinh phan mem (phan mem may tinh, thiet bi doe ma vach va phan mem ke toan).

Chi phi lien quan den cac chtyang trinh phan mem may tinh kh6ng phai la mot b0 phan gen ket vai phan ccrng c6 lien quan duvc von hoa. Nguyen gia cua chtyang trinh phan mem la toan b6 cac chi phi ma Cling ty de chi ra tinh den thai diem du'a phan mem vao sir dung. Phan mem may tinh dit.pac khau hao theo phlyang phap du,ang thing trong 03 nam.

4.10 Chi phi xay dkrng ca ban da dang

Chi phi xay thyng ca ban do, dang phan anh cac chi phi lien quan tnyc tiep (bao gom ce chi phi IN vay c6 lien quan ph0 hap vai chinh,sach ke toan cua CEng ty) den cac tai san dang trong qua trinh xay dung, may m6c thiet bi dang lap dit de phuc vu cho muc dich san xuet, cho thud va quart l' cOng nhu' chi phi lien quan den viec sCra china tai san co dinh dang thtyc hien. Cac tai san nay duvc ghi nhan theo gia gOc va khong duvc tinh khau hao.

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CONG TY CO PHAN CAP NVO'C THO DO'C so 8, dtrang KhOng TO,, pplyang Binh Tho, quan Thu arc, thanh oho HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GILYA NIEN DO Cho k9 ke toan 6 thang ket thiic vao ngay 30 thang 06 nam 2017

4.11 Cac khoin no, phai tra Ira chi phi phai tra

Cac khoan no phai tra va chi phi phai tra duvc ghi nhan cho so ben phai tra trong tiyang lai lien quan den hang Flea va dich vu da nhan &roc. Chi phi phai tra duvc ghi nhan diya tren cac iyac tinh hap ljt ye sO tien phai tra.

Viec phan loai cac khoan phai tra la phai tra nglyai ban, chi phi phai tra va phai tra khac du'ac thy,c hien theo nguyen tac sau: • Phai tra ngu,ai ban phan anh cac khoan phai tra mang tinh chAt thu,ang mai phat sinh tir giao

dich mua hang h6a, dich vu, tai san va ngirai ban 16 dan vi dec lap vai C6ng ty, bao gOm ca cac khoan phai tra khi nhap kheu thOng qua ngiyai nhan 6y thac.

• Chi phi phai tra phan anh cac khaki phai tra cho hang hea, dich vu da nhan duvc tO, ngu,6,i ban ho5c d5 cung cep cho ngiyeri mua nhu'ng chu'a chi tra do chtra co h6a dan hoac chiya du hO sa, tai lieu ke toan va cac khoan phai tra cho ngutil lao Ong ye tien liyang nghi phep, cac khoan chi phi san xuet, kinh doanh phai trich trty&c.

• Phai tra khac phan anh cac khoan phai tra khOng co tinh thtrang mai, khOng lien quan den giao dich mua, ban, cung cep hang hea dich vu

4.12 Von chi) sb hfru

Von gop ctia chu a& hint

VOn gap dm chi) se him &roc ghi nhan theo sO vOn thlyc to da gap c6a cac co clang.

4.13 Phan phoi lqi nhuan

Lai nhuan sau thus thu nhap doanh nghiep duvc phan phOi cho cac co clang sau khi de trich lap cac guy" theo Dieu le cOa COng ty ding nhu' cac quy dinh cua phap luat va da duvc Dai hei thing co dOng phe duyet.

Viec phan phOi loi nhuan cho cac co dong duvc can nh5c den cac khoan myc phi ben to nem trong Icy' nhuan sau thus chu,a phan ph& c6 the anh Wang den luOng lien va kha nang chi tra co tO,c nhu' 15i do danh gia lai tai san mang di gap vOn, lai do danh gia lai cac khoan myc tien te, cac cung cu tai chinh va cac khoan MVO phi tien to khac.

CO tirc diyac ghi nhan la no phai tra khi &roc Dal hei clang co dOng phe duyet.

4.14 Ghi nhan doanh thu va thu nhap

Doanh thu ban hang hoa

Doanh thu ban hang hea, thanh phem &roc ghi nhan khi dOng theri th6a man cac dieu kien sau: • Cong ty da chuyen giao phAn Ian r6i ro va loi ich gen lien voi quyen sa hiru san phem ho5c

hang has cho mua. • Cong ty khOng can nem giu, quyen quan ly hang hea nhu, ngireri sa hilu hang Flea hoac quyen

kiem soat hang h6a. • Doanh thu du'ac xac dinh twang dOi ch5c ch5n. • COng ty da thu &Far hoac se thu dirac lai ich kinh to tip giao dich ban hang. • Xac dinh duvc chi phi lien quan den giao dich ban hang.

Doanh thu cung cap dich vu

Doanh thu dia giao dich cung cep dich vu &roc ghi nhan khi ket qua c6a giao dich d6 dirac xac dinh met cach clang tin cay. Trirang hop dich vu duvc thiyc hien trong nhieu kji thi doanh thu duvc ghi nhan trong ky duvc can CO vao ket qua phAn cong viec da hoan thanh vao ngay ket th6c kj, ke toan. Ket qua cua giao dich cung cep dich vu duvc xac dinh khi thoa man tat ca cac dieu kien sau:

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CONG TY CO PHAN CAP NU'&C THU DOC SO 8, duting KhOng Tir , phirtrng Binh Tho, quan Thu Dtrc, thanh phi!) HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho k9 ke toan 6 thang kat thiic vao ngay 30 thang 06 nam 2017

• Doanh thu dircec xac dinh tuvng dOi chic chin. • CO khi nang thu dircec Iqi ich kinh to tip giao dich cung cep dich vu d6.

• Xac dinh du'oc Olen cong viec da hoan thanh vao ngay ket thuc nam tai chinh. • Xac dinh duvc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cep dich

vu d6.

Tien tai

Tien lai du'oc ghi nhan ten co' sdP don tich, du'oc xac dinh tren sO du' cac tai khoan tien girl va lai suet thkrc to tirng kY.

Tien ban quyen

Tien ban quyen duvc ghi nhan tren co' so, dOn tich phO hap vi51 hap clang chuyen giao ban quyen.

4.15 Chi phi di vay

Chi phi di vay bao gam rai tien vay va cac chi phi khac phat sinh lien quan trtyc tiep den cac khoan vay.

Chi phi di vay duvc ghi nhan vao chi phi khi phat sinh. Trirtrng NT chi phi di vay lien quan try,c trap den viec du tu, xay dung hoac san xuet tai san do, dang can c6 mat theri gian du dai (tren 12 thang) de c6 the diya vao sir dung theo muc dich dinh trutec hoc ban thi chi phi di vay nay duvc von El& veri khoin vay rieng phuc vu viec )(ay dy,ng tai san co dinh, bet dOng san deu tu,, la' vay duvc von h6a ke ca khi thoil gian xay diyng dub' 12 thang. Cac khoan thu nhap phat sinh tu, viec deu ter tam theri cac khoan vay duvc ghi giam nguyen gia tai san c6 lien quan.

Doi vbi cac khaki von vay chung trong d6 c6 sir dung cho muc dich dau tu' xay dkrng hoc san xuet tai san der dang thi chi phi di vay von h6a duvc xac dinh theo ty le von hoa doi vai chi phi luy ke binh quan gia quyen phat sinh cho viec dau tu' xay diyng cry ban hoac san xuet tai san d6. Tji le von h6a duvc tinh theo tje 10 lai suet binh quail gia quyen cue cac khoan vay chu'a tra trong nam, ngoai trip cac khoan vay rieng Net phyc vu cho muc dich hinh thanh mot tai san cy the.

4.16 Thu6 thu nhap doanh nghi6p

Chi phi thug thu nhap doanh nghiep bao gOm thug thu nhap doanh nghiep hien hanh va thug thu nhap doanh nghiep hoan lai.

Thud thu nhdp hidn hanh

Thue thu nhap hien hanh la khoan thug duvc tinh du,a tren thu nhap tinh thug. Thu nhap tinh thug chenh loch so vOi Icri nhuan ke toan la do dieu chinh cac khoan chenh tech tam thtri girya thug va ke toan, cac chi phi khOng duvc trip cung nhu' dieu chinh cac khoan thu nhap khong phii chiu thug va cac khoan lo dircyc chuyen.

Cong ty duvc hu,Ong thug thu nhap doanh nghiep nhu' sau:

• Doi veri hoat Ong chinh cua C6ng ty thuOc danh muc nganh nghe iru dai dau tu', Cong ty duvc ap dung mire thug suet la 10% tip nam 2009 den nam 2021 va Om 50% tip nam 2009 den nam 2017. Nhu'ng do Cong ty da duvc Kiem toan Nha nu,Oc kiem tra den 1(9 tinh thug nam 2013 va Thanh tra BO Tai chinh kiem tra k9 tinh thug nam 2014 nen khOng dieu chinh lai mirc thug suit nhirrng nam tuft. Do do, Cong ty tiep tuc ap dung iyu dai thug TNDN cho thi gian con !pi: thug suet thug TNDN la 10% va giim 50%.

• DOi vCri cac hoat dOng khac, theo Thong tu' sO 78/2014/TT-BTC ngay 18 thang 6 nam 2014 do BO Tai chinh ban hanh COng ty CO nghia vu nOp thug TNDN vbi thug suet 20% ten thu nhap tinh thug ke tip ngay 01 thang 01 nam 2016.

7 RAC

KI

\AR

15

.3441

;ON( No) .m VIEI

CONG TY CO PHAN CAP NtrOC THU DOC SO 8, du,teng Khong Tir, pt_liy&ng Binh Tho, quan Thu DO,c, thanh pho HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GILYA NIEN DO Cho ky ke toan 6 thang ket thtic vao ngay 30 thang 06 nam 2017

Thug thu nhOp hoar? 10

Thue thu nhap ho5n lai la khoan thug thu nhap doanh nghiep se phai n6p hoac se duvc hoan lai do chenh lech tam tho'i gii-ya gia tri ghi sO cua tai san va ng phai tra cho muc dich lap Bac cao tai chinh va ca so, tinh thue thu nhap. Thue thu nhap ho5n lai phai tra cluvc ghi nhan cho tat ca cac khoan chgnh tech tam th61 chiu thus. Tai san thue thu nhap hoan lai chi duvc ghi nhan khi chgc chgn trong tirang lai se c6 Icyi nhuan tinh thug de sir dung nhOng chenh lech tam th61 duvc khgu trip nay.

Gia tri ghi sO cua tai san thue thu nhap doanh nghiep hoan lai &roc xem xet lai vao ngay ket thtic nam tai chinh va se cluvc ghi giam den MUC dam bao chac chan 06 du Igi nhuan tinh thue cho phep Igi ich cua m6t phgn hoac toan b6 tai san thue thu nhap hoan lai duvc sir dung. Cac tai san thue thu nhap doanh nghiep hoan lai china duvc ghi nhan trutec day du,cyc xem xet lai vac ngay ket thijc nam tai chinh va clu,cyc ghi nhan khi chac chgn c6 Igi nhuan tinh thue a c6 the sir dung cac tai san thug thu nhap hoan lai china ghi nhan nay.

Tai san thue thu nhap hoan lai va thue thu nhap hoan la' phai tra du,cyc xac dinh theo thue suet diy tinh se ap dung cho nam tai san du,cyc thu h6i hay no phai tra duvc thanh toan diya ten cac min thue suet c6 hieu Icyc tai ngay ket thuc nam tai chinh. Thue thu nhap hoan lai duvc ghi nhan vao Bao cao ket qua hoat d6ng kinh doanh va chi ghi tnyc bap vac von chi) so, hOu khi khoan thue c16 lien quan den cac khoan muc duvc ghi theng vac) von chi) s& hCru.

Tai san thue thu nhap hoan lai va no thue thu nhap hoan lai phai tra duvc bu trip khi: • Citing ty c6 quyen hgp phap duvc bu trip giCra tai san thue thu nhap hien hanh vifti thue thu nhap

hien hanh phai n6p; va • Cac tai san thug thu nhap hoan lai va thue thu nhap hoan lai phai tra nay lien quan den thue thu

nhap doanh nghiep cluvc quan ly b61 cung mot ca quan thue: - D6i veyi cung m6t den vi chiu thue; hoac - Cong ty dip dinh thanh toan thue thu nhap hien hanh phai tra va tai san thue thu nhap hien

hanh ten ca s& thugn hoac thu hoi tai san dOng th61 vbi viec thanh toan no ph& tra trong tCYng ky twang lai khi cac khoan trong yeu cua thue thu nhap hoar' lai phai tra hoac tai san thue thu nhap hoar) lai du,cyc thanh toan hoac thu h6i.

Thu6 gia tri gia tang

COng ty n6p thue gia tri gia tang theo phtyang phap khgu tit Thue suet thue gia tri gia tang ban nutec sach IA 5% va hoat d6ng khac IA 10%.

Thud bao y6 m6i tru'&ng

Cong ty phai n6p thue bao ye mOi tru,6'ng doi v61 hoat d6ng mua, ban !ludic sach v6,i min 10% tren )7271:0 gia ban nty&c.

Cac bpi thud khac

COng ty kg khai va n6p theo quy dinh.

Cac bao cao thue cua COng ty se duvc kiem tra bbi co, quan thus. Do sky ap dung cualu5t thus cho tu'ng 1(30 nghiep vu va viec giai thich, hieu cung nhu, chap thuan theo nhieu each khac nhau nen se) lieu cua bao cao tai chinh c6 the se khac vifyi sO lieu cua ca quan thue.

4.17 BA° cao theo bo ph4n

B6 phan theo linh viyc kinh doanh la m6t phgn c6 the xac dinh hang biet tham gia vac qua trinh san xuat hoac cung cap san pham, dich vu va c6 rui ro va Igi ich kinh to khac vai cac 130 phan kinh doanh khac.

16

GCMG TY CO PHAN CAP NU'O'C THU DCPC S6 8, &rang Kh6ng Tir, phireing Binh Thp, quan Thu arc, thanh ph6 Ho Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho kji ke toan 6 thang ket thuc vac ngay 30 thang 06 nam 2017

B6 phan theo khu vu'c dja Ijr la mot phan c6 the xac dinh rieng biet tham gia vao qua trinh san xuet hoac cung cep san phim, dich vu trong pham vi mot m6i twang kinh 4 cu the va c6 rui ro va lqi ich kinh to khac veri cac b6 phan kinh doanh trong cac m6i trkrang kinh to khac.

4.18 Cong cy tai chinh

Tai san tai chinh

Viec phan loai cac tai san tai chinh nay phy thuOc vao ban chat va muc dich cua tai san tai chinh va &roc quyet dinh tai thai diem ghi nhan ban dau. Cac tai san tai chinh cua COng ty gem tien va cac khoan tvang dvang tien, cac khoan phai thu khach hang, phai thu khac.

Tai thai diem ghi nhan ban dau, cac tai san tai chinh throc ghi nhan theo gia goc cung cac chi phi giao dich c6 lien quan trkrc tiep den tai san tai chinh do.

Nq phai trey tai chinh

Viec phan bpi cac khoan no tai chinh phy thuOc vac) ban chat va MyC dich cua khoan na tai chinh va duvc quyet dinh tai theri diem ghi nhan ban du. No phai trey tai chinh cua Cong ty gem cac khoan phai trey ngtrai ban, vay va no, cac khoan phai trey khac.

Tii theri diem ghi nhan Ian dau, trir net phai trey lien quan den thug mua tai chinh va trai phieu chuyen d6i &roc ghi nhan theo gia phan b6, cac khoan net phai trey tai chinh khac &roc ghi nhan ban dau theo gia goc trir cac chi phi giao dich c6 lien quan tru'c tiep den ncy phai trey tai chinh d6.

Gia tri phan b6 ducec xac dinh bang gia tri ghi nhan ban dau cua no phai trey tai chinh trir di cac khoan hoan trey gee, cung hoac tru, cac khoan phan b6 lay ke tinh theo phirang phap IN suet thkrc to cua phan chenh lech giCra gia tri ghi nhan ban dau va gia tri (Tao hen, trir di cac khoan giam trir (try's tiep hoac thOng qua viec sir dung mot tai khoan du' phemg) do Om gia tri hoac do kh6ng the thu h6i.

PhLrang phap lai suet thy,c 416 phiyang phap tinh toan gia tri phan b6 cua mot hoac mOt nhOm no phai trey tai chinh va phan 66 thu nhap iai hoac chi phi lai trong kjr c6 lien quan. Lai suet thy'c to 16 lei suet chiet khau cac lueng tien u'&c tinh se chi trey hoAc nhan cluvc trong twang lai trong suet %king deli dkr kien cua tong cy tai chinh hoac ngen hen, neu can thiet, trey ye gia tri ghi se hien tai thuan cua na phai trey tai chinh.

C6ng cy von chi/ see hfPu

COng cu yen chu so' him IA hop dong chi:mg to &roc nhCrng Ioi ich cOn lai ye tai san cua C6ng ty sau khi trir di toan b6 nghia vy.

BO trio cac c6ng cy tai chinh

Cac tai san tai chinh va no' phai trey tai chinh chi dirqc bu fru, vai nhau va trinh bay gia tri thuan ten Bang can d6i ke toan khi va chi khi C6ng ty: • C6 quyen hap phap de b0 tru, gia tri da dirac ghi nhan; va • C6 dy, dinh thanh Wan ten ca set thuan hoac ghi nhan tai san va thanh toan na phai trey cung

mot thai diem.

4.19 Ben lien quan

Cac ben &roc coi la lien quan neu melt ben c6 kha nang kiem soat hoac c6 anh hirang dang ke d6i vai ben kia trong viec ra quyet dinh cac chinh sash tai chinh va hoat dOng. Cac ben cung dfroc xem la ben lien quan neu cung chiu sy' kiem soat Chung hay chit.' anh hu,erng clang ke Chung.

Trong viec xem xet mei quan he cua cac ben lien quan, ban chat COm mei quan he dkrac chif trong nhieu hen hinh th6,c phap

Ty

!Nall 04N NAh

5C0

17

LONG TY CO PHAN CAP NUtiC THU DO'C SO 8, du'ang KhOng TO', phiyang Binh Tho, quen Thu Dtrc, thanh phO HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho ky ke toan 6 thang ket thOc vao ngay 30 thang 06 nam 2017

Cac cong ty / d6i tuvng sau day duvc xem la cac ben CO lien quan:

Cong ty

TOng COng ty Cap nu,ac Sai GOn — TNHH MOt thanh vien COng ty CO phan Ill' yen Xay dung Cap rarac Cong ty CO phan Ca Khi Cling Trinh Cap Wick COng ty CO phan COng trinh Giao thong Cong Chanh HOi dOng Quail tri, Ban Kern soat, Ban Giam d6c

Quan he

Cling ty me COng TOng c6ng ty Cung Tong cOng ty Cung TOng c6ng ty Thanh vien chu oh&

5. THONG TIN BO SUNG CHO CAC KHOAN 1111L,C TRINH BAY TRONG BANG CAN Doi KE TOAN GIU'A NIEN DO

5.1 Tien va cac khoan twang dtrang tien

30/06/2017

01/01/2017

VND

VND

Tien met ton qu9 - VND

9.723.177

23.410.232 Tien gryi ngan hang - VND

29.365.788.963

11.337.204.826

29.375.512.140

11.360.615.058

5.2 Cac khoin tai chinh

Cac khoan (Mu tu, tai chinh cua Cong ty chi CO dau tu, nem giu, den ngay dao han khoan deu tu, tai chinh cua Cong ty nhu, sau:

Diu tu, nam giir clan ngay dao han

Thong tin ye cac

30/06/2017

Gia g6c Gia tri ghi s6

VND VND Ngan han

Tien gCri co ky han (*) 10.441.699.622 10.441.699.622 10.441.699.622 10.441.699.622

01/01/2017 Gia tri ghi s6

VND

12.065.511.818 12.065.511.818

Gia g6c VND

12.065.511.818 12.065.511.818

(*) SO du, ben giri ngen han CO ky han tai ngay 30 thang 6 nam 2017 la cac khoan tien gifi tai Ngan hang TMCP Cong Thiyang Viet Nam CO thai han girl la 12 thang, lai suet to' 6,5%/nam.

5.3 Phil thu ngin han khach hang

30/06/2017 01/01/2017 VND VND

Phai thu ben lidn quan TOng Cong ty Cep Nuac Sai GOn — TNHH MOt thanh vien 1.239 1.239

Phai thu cac khach hang khac Phai thu cac khach hang tien nu,c5,c 8.759.883.145 9.302.612.593 Cac khach hang khac 587.720.054 1.102.426.311

9.347.604.438 10.405.040.143

18

CONG TY CO PHAN CAP NU'OC THU DOC S6 8, du'O'ng KhOng Tit', ppirerng Binh Tho, quan Thu thanh 06 HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho kji ke toan 6 thang ket thOc vat) ngay 30 thang 06 narn 2017

5.4 Tra tru,6,c cho ngutri ban ngan han

Tra &vac ngutiri ban ben lien quan Tong Cong ty Cep nu'O'c Sat Gan —TNHH MTV COng ty CO phan Ill' Van Xay Dung Cep Nu,60c

Tra trutirc ngutri ban khac C6ng ty TNHH XD TM DV Nguyen Ng0c C6ng ty TNHH Xay dtyng San Phu C6ng Ty TNHH MOt Thanh Vien Tu' Van Thiet Ke Xay Dkyng Mien Nam Cong ty CO phan Xe khach Sal Gan Cac to chO'c va ca nhan khac

30/06/2017 VND

60.000.000

29.209.787

12.441.769 550.000.000 201.627.049 853.278.605

01/01/2017 VND

29.209.787

3.003.737.439 2.262.559.399

267.523.207

268.268.223 5.831.298.055

5.5 Phil thu ngin h?rt khac

30/06/2017

01/01/2017

Gia tri

Du, phOng

Gia tri Do, phiang

VND

VND

VND VND Phai thu ben lien quan TOng Cong ty Cep ntyarc Sal Gan —TNHH MOt thanh vien

Phai thu do chi h0

Phai thu to chu'c via ca nhan khac Tam Ong nhan vien Da, thu lai tien girl co 4han K9 qu9, k9 cirac ngan han Cho mo'o'n vat tu' Phai thu khac

111.272.200

179.650.000 21.674.078

400.000.000 30.478.094 36.304.111

779.378.483

168.712.301

28.800.000 454.994.282

- 400.000.000 - 866.478.094

122.328.263 2.041.312.940 A

40 5.6

Na xiu

30/06/2017

01/01/2017

Gia g6c

Gia tri CO Gia goc Gia tri CO the

the thu hOi

thu hot

VND

VND VND

VND Phai thu thtpang nt?i t6 chin va ca nhan khac Na qua han tren 6 thang den dual 1 nem 805.654.281 563.957.997 921.527.367 645.069.154 Na qua han tren 1 narn den du'O'i 2 nam 843.455.890 421.727.944 570.343.120 285.171.559 Na qua han ten 2 nam den du'O'i 3 nam 493.463.358 148.039.006 541.104.273 162.331.282 Na qua han tir 3 nam tr& len 229.719.728 60.097.478

2.372.293.257 1.133.724.947 2.093.072.238 1.092.571.995

19

CONG TY CO PHAN CAP NUCYC THU DOC SO 8, (luting Khong Tir, pipong Binh Thp, quan Thu Dire, thanh pq HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho ky ke town 6 thang ket thuc vao ngay 30 thang 06 nam 2017

Tinh hinh bien dOng dy, phong nce phai thu thvang mai nhu' sau:

Ng phai thu thtvang mai

VND

Tai ngay 01/01/2016 (2.874.350.936) Trich lap cly, phong trong ky (75.632.365) Sir dung du' phong trong ky 2.306.860.048 Tai ngay 30/06/2016 (643.123.253)

Tai ngay 01/07/2016 (643.123.253) Trich rap dip phong trong ky (357.376.9901 Tai ngay 31/12/2016 (1.000.500.243)

Tai ngay 01/01/2017 (1.000.500.243) Trich lap du' phong trong ky (238.068.067) Tai ngay 30/06/2017 (1.238.568.310)

5.7 Hang ton kho

30/06/2017 01/01/2017 Gia gOc Dy, phong Gia gOc Du, phong

VND VND VND VND

Nguyen lieu, vat lieu 11.077.148.105 (33.835.666) 10.205.878.025 (33.835.666) COng Cu, dung cu 45.015.000 284.168.092 Chi phi SX kinh doanh cl&dang 1.847.683.467 2.719.349.900

12.969.846.572 (33.835.666) 13.209.396.017 (33.835.666) 0044

5.8 Chi phi tra trtpdoc ngin han, dai han CON,

5.8.1 Chi phi tra tru'&c ngin han NHI

30/06/2017 VND

01/01/2017 VND

Klan fC VII >---

Chi phi bao hiem nhan tho 2.374.200.000 3.034.200.000 Chi phi gen dong hO nu'o'c 2.142.663.820 Chi phi tra true:4c ngen han khac (*) 8.058.970.521 6.937.818.921

10.433.170.521 12.114.682.741

(*) Trong chi phi tra tru,O,c ngen han khac bao gam sO ben 7.965.408.471 VND IA phen con lai cua gia von nut,c sach ky 06/2017 do con chenh lech Ijch doc sO giCra dong he tong va dong ho khach hang. COng ty dang dieu chinh den de du'a ye cOng ky, du' kien den cub nam 2017 se dieu chinh xong.

5.8.2 Chi phi tra tru'oc dai han

30/06/2017 01/01/2017 VND VND

Chi phi cOng Cy, dung cy 1.920.767.556 1.567.018.749

20

2.484.324.291 20.764.585.765 408.000.000

577.836.558.434

28.211.553.467 (5,205.375.8601_

600.842.736.041 3.394.931.229 2.484.324.291 21.172.585.765

331.279.398.621 26.641.005.973 (4.736.127.94_31

353.184.276.651

1.997.715.309 7.716.766.987 57.741.642 1.819.468.065

2.055.456.951 9.536.235.052

272.598.782.250

274.710.300.675 486.608.982 13.047.818.778

428.867.340 11.636.350.713

Nguyen gia Vao ngay 01/01/2017 Mua trong ky

Dau to xay dung ca ban hoar' thanh Gam khac Vao ngay 30/06/2017

Gia tri hao men lily ke Vao ngay 01/01/2017 Khau hao trong ky Giam khac Vao ngay 30/06/2017

Gia tri con Vao ngay 01/01/2017

Vao ngay 30/06/2017

2.792.712.381 603.878.180.871 602.218.848 1.010.218.848

- 28.211.553.467 (5.205.375.860)

627.894.577.326

319.732.208.731 1.832.707.594 24.458.796.825 304.999.441 (4,736.127.943)__

339.454.877.613 2.137.707.035

258.104.349.703 960.004.787

261.387.858.428 1.257.224.194

CONG TY CO PHAN CAP Nutec THU oirc SO 8, during Khong Tir, pputeng Binh Th2, quan Thu arc, thanh pho Ho Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho ky ke town 6 thang ket thiic vao ngay 30 thang 06 nam 2017

5.9 Tinh hinh tang Om tai san CO dinh him hinh

Nha cira, May m6c Phuang tien van

Thiet bi

COng

vat kien truc

thiet bi

truyen den guar' ly

VND

VND

VND

VND

VND

Nguyen gia tai san c6 dinh hau hinh de kheu khao het nhu'ng van cOn se" dung:

Vao ngay 01/01/2017 397 112.000 2.695.017.132 147.991.978.423 49.909.091 151.134.016.646

Vao ngay 30/06/2017 397.112.000 3.137.971.620 152.233.339.487 49.909.091 155.818.332.198

Vao ngay 30 thang 6 nam 2017, gia tri con 10 cua phuang ben truyen cran (mang luari cap nucYc) dung de the chap dam bao cho cac khoan vay 16 93.637.574.714 VND (vao ngay 31 thang 12 nam 2016 la 108.089.301.833 VND)— Xem them muc 5.17.

5.10 Tinh hinh tang Om tai san c6 dinh vo hinh

Chuang trinh phan mem VND

Nguyen gia Tai ngay 01/01/2017

5.353.910.156 Mua trong ky

90.200.000

Tai ngay 30/06/2017

5.444.110.156

171:14

a Ty ;ilwuu roAt F NA

Ho c

Gia tri hao mon ley ke

Tai ngay 01/01/2017

Khau hao trong ky

Tai ngay 30/06/2017

Gia tri con lal

Tai ngay 01/01/2017

Tai ngay 30/06/2017

Nguyen gia tai san co dinh v6 hinh da kheu khao het nhung van cOn se, dung:

Tai ngay 01/01/2017

Tai ngay 30/06/2017

971.780.221

962.274.852

1.934.055.073

413.390.510

413.390.510

4.382.129.935

3.510.055.083

21

LONG TY CO PHAN CAP NLY&C THU DOC SO 8, duteng Kt)Ong -10,, phu,6ng Binh Ths), quan Thu 00,c, thanh ph6 HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN 00 Cho ky ke toan 6 thang kat th0c vao ngay 30 thang 06 nam 2017

5.11 Chi phi xay dung co, ban do, dang

Chi phi phat

01/01/2017 sinh trong ky

VND VND

K6t chuOn

vao TSCO Kit chuyen

trong ky giam khac

VND VND 30/06/2017

VND

Mua sam tai san c6 dinh 800.000 800.000

Xay dcrng co' ban der dang - COng trinh phat then

mang likri cap rayac 3.905.854.648 13.658.007.744 (12.308.760.342) (3.274.545) 5.251.827.505 - Sira china Ong muc 6.081.250.238 22.092.115.818 (15.902.793.125). - 12.270.572.931

9.987.904.886 35.750.123.562 (28.211.553.467) (3.274.545) 17.523.200.436

5.12 Phai tra ngukri ban ngin hen, dai han

5.12.1 Phai tra ngutei ban ngin han

30/06/2017 01/01/2017 VND VND

Phai tra cac ben lien quan TOng Cong ty Cap Nutec Sai Con - TNHH M6t thanh vien 43.755.760.297 47.311.856.329 C6ng ty CO phan Ca Khi C6ng Trinh Cap Ntrac 3.065.994.417 3.504.500.174 COng ty COng trinh Giao th6ng COng Chanh 44.140.753

Ph& tra cac nha cung cap khac COng ty TNHH Oat 00,c 2.301.075.260 11.290.464.454 Cong ty CO phan Thien Dai Phat 6.149.132.137 3.658.165.616 Cac nha cung cap khac 11.253.251.603 20.217.175.305

66.569.354.467 85.982.161.878

5.12.2 Phai tra ngtpoi ban dai han

30/06/2017 01/01/2017 VND VND

Phai tra ben lien quan Tong COng ty Cap Wren Sai Gan — TNHH MOt thanh vien 1.877.270.000 1.877.270.000

1.877.270.000 1.877.270.000

5.12.3 No, qua han chin thanh toan

C6ng ty khOng c6 na qua han chu'a thanh toan

5.13 Ngutri mua tra tien trwerc ngin han

30/06/2017 01/01/2017 VND VND

Ngutri mua tra den &vac khac Ngt.r6i mua tra hen tru,6c la phi gan dOng 116' mycfrc chi tiet nhu' sau: Cong ty TNHH MTV An Phu 429.989.005 Khu Quan ly Giao Thong D6 Thi SO 2 127.754 211.728.364 Ban Quan ly Dau tu, Quan 9 74.287.443 74.287.443 Ban Quan ly dkr an 1547 95.316.680 Cac khach hang khac 1.299.896.524 1.127.293.232

1.469.628.401 1.843.298.044

22

GONG TY CO PHAN CAP NU'&C THU DU'C So 8, dutmg KhOng Tir, pliirang Binh Tho, quan Thu thanh phi5 HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GILYA NIEN 00 Cho ky ke toan 6 thang ket thiic vao ngay 30 thang 06 nam 2017

5.14 Thus va cac khoin phial flop nha nunk

01/01/2017

VND

a) Phai thu

SS phai Op SS TA' thu'c nop

trong ky trong ky

VND VND

30/06/2017

VND

Thue gia tri gia tang 1.218.147.748 1.218.147.748 Thue thu nhap ca nhan 464.819.422 953.544.159 1488.724.737)

1.682.967.170 947.234.004 (488.724.737) 1.218.147.748 b) Phai tra Thue thu nhap doanh nghiep 2.235.275.261 1.841.113.634 (2.620.994.747) 1.455.394.148 Thue thu nhap ca nhan 15.497.813 15.497.813 Cac loai phi, le phi khac 5.422.060.498 30.568.946.008 (29.440.759.628) 6.550.246.878

7.657.335.759 32.425.557.455 (32.061.754.375) 8.021.138.839

5.15 Chi phi phai tra ngin han

30/06/2017 01/01/2017 VND VND

Phai tra cac t6 char va Ca nhan khac Chi phi lai vay phai tra 182.276.330 155.603.374 Chi phi thay dOng h6 ruck 2.605.974.000 Chi phi thug ngoai gan dOng h6 nirac 2.192.293.064 Chi phi thug tai sari 6.207.024.675 Chi phi phai tra khac 4.655.720.084 471.110.658

15.843.288.153 626.714.032

5.16 Phai tra ngan han, dai han khac ,C THIAC1

5.16.1 Phai tra ngin han khac KI

30/06/2017 01/01/2017 AFC VND VND

Phil tra ben lien quan Tong C6ng ty Cap Wilk Sai Gan — TNHH Mat thanh vien 457.640.265

Phil tra to chin va ca nhan khac Kinh phi cang doan 111.181.308 69.095.423 Nhan ky quje, ky cuvc ngan han 6.789.992.133 6.140.556.985 Phai tra chi phi cho dai thi clang cang trinh 31.567.376 31.567.376 Phai tra co tiro 214.531.870 207.758.370 Phi bac ye mai trutmg du'o'c giCr lai 309.081.948 552.473.889 Phai tre khac 30.590.845 80.878.271

7.944.585.745 7.082.330.314

23

LONG TY CO PHAN CAP NU'&C THU DOC SO 8, &rang KhOng Tir, pt,luang Binh Tho, quan Thu 00,c, thanh pho HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho kjr ke toan 6 thang kat thuc vao ngay 30 thang 06 nam 2017

5.16.2 Phaii tra dai han khac

30/06/2017

01/01/2017

VND

VND

Phai tra to chu'c va ca nhan khac Khu Quan Ljr Giao Th6ng Do Thi SO 2 C6ng ty CO phan Dau tu' Ha tang K9 thuat TP. HO Chi Minh COng ty TNHH MTV Phat trien Khu COng Nghe Cao C6ng ty CO phan Xi Mang HA Tien 1

13.546.336.211

13.546.336.211

1.001.126.841

1.001.126.841

326.233.149

326.233.149

424.600.758

849.201.517

15.298.296.959

15.722.897.718

(*) SO tien nhan viec bOi thiyang di dai tuyen Ong cep mac va se duvc ghi tang thu nhap khac khi hoan tat ho sa ban giao mat bang.

5.16.3 No, qua han chu'a thanh toan

COng ty khOng c6 qua han chtya thanh toan.

5.17 Vay ngin han, dai han

5.17.1 Vay ngin Flan

Vay dai han an flan tra

Vay dhi han ddn hhn tra cho ben lien quan

Tong Gang ty Cap nude° Sal Con -TNHH MOt thanh vien (*)

Vay dal han den han tra cho cac to cht:Fc khac

Vay ngan han Ngan hang N6ng nghiep va Phat then N6ng th6n - Chi nhanh Cho' Lan (*)

Vay ngan han ngan hang TMCP Ngoai Thirang Viet Nam - Chi nhanh S6ng Then (*)

Vay ngan han ngan hang TMCP Ngoai Thirang Viat Nam - Chi nhanh Tht) Dirc (*)

30/06/2017 SO co kha

Gia tri nang tra nq

VND VND

5.947.079.527 5.947.079.527

8.118.275.000 8.118.275.000

1.193.474.000 1.193.474.000

950.344.000 950.344.000

01/01/2017 SO có kha

Gia tri fling tra no,

VND VND .44 89,

5NG 1 NHIPAH

M TOVP A

6.157.263.648 6.157.263.648 rp.H6

7.796.036.000 7.796.036.000

128.414.000 128.414.000

138.586.000 138.586.000 16.209.172.527 16.209.172.527 14.220.299.648 14.220.299.648

(*) Day IA so cac khoan vay dai han tai muc 5.17.2 nhu'ng se den han tra trong 12 thang tiep theo.

24

30/06/2017 S6 c6 kha Wang

Vay dai han phai tra cac ben lien quan

Gia tri VND

tra no, VND

Gia tri VND

TOng Clang ty Cap nu,d/c Sai (a) 11.100.410.129 11.100.410.129 13.098.334.969 Gan — TNHH MOt thanh vien Xem them thuyet minh 5.17.1

Vay dal han phai tra cac to char khac

Vay dai han Ngan hang NOng (b) nghiep va Phat then N6ng thin — Chi nhanh Cho' Lan

61.032.079.132 61.032.079.132 62.253.800.571

Xem them thuy6t minh 5.17.1

Vay dai han Ngan hang (c) 17.977.766.464 17.977.766.464 4.494.560.605 TMCP Ngoai Thirceng Viet Nam — Chi nhanh Song Then Xem them thuyet minh 5.17.1

Vay dai han Ngan hang (d) 13.661.486.602 13.661.486.602 4.850.581.873 TMCP Ngoai Thirang Viet Nam — Chi nhanh Thu arc Xem them thuyet minh 5.17.1

103.771.742.327 103.771.742.327 84.697.278.018

01/01/2017 S6 co kha fling

tra no, VND

13.098.334.969

62.253.800.571

4.494.560.605

(

4.850.581.873

Y -•••••R )6.:

.111 84.697.278.018 ; N

GONG TY CO PHAN CAP NLYOC THU DOC SO 8, duteng KhOng TCy, ppirerng Binh Thp, quan Thu thanh 06 HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN 00 Cho k9 ke toan 6 thang kat thOc vao ngay 30 thang 06 nam 2017

5.17.2 Vay dai han

Chi tiet s6 phat sinh vO cac khoan vay dal han nhu' sau: Nif2

Vay dai han ben lien quan

Vay dai han ngan hang

SO tiOn vay KOt chuy6n

phat sinh sang vay va

01/01/2017 trong ky no' ngan Flan

30/06/2017

VND VND VND

VND

13.098.334.969 - (1.997.924.840)

11.100.410.129

71.598.943.049 27.068.542.149 (5.996.153.000) 92.671.332.198 84.697.278.018 27.068.542.149 (7.994.077.840) 103.771.742.327

Chi tiet cac imp (Yong vay dai han nhu, sau:

(a) Khan vay dai han TOng Gang ty Cap nirgec Sai Goon — TNHH MOt thanh vier) theo nhieu hpla long vay chi tiet nhu, sau:

Muc dich vay Thai han vay Lai suat vay Hinh th(rc dam bao

: Dau tu, va phat trien mang Itrai cap nutec. : 10 nam. : Tir 5,4%/nam den 11,4%/ nam. : Bang tai san hinh thanh tir von vay.

25

GONG TY CO PHAN CAP Nt.Yo'C THU DO'C SO 8, du,Ong KhOng TO', phu,ang Binh Thp, quan Thu Dirc, thanh phe HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN flO Cho k9 ke toan 6 thang ket thOc vao ngay 30 thang 06 nam 2017

(b) Khoan vay dai han Ngan hang N6ng nghiep va Phat then N6ng th6n — Chi nhanh Chcy Urn theo hop dOng tin dung s6 6220-LAV-201501035/HIDTD ngay 16 thang 11 nam 2015 duvc chi tiet nhu' sau:

Muc dich vay Thd,i han vay Lai suet vay

Hinh thin dam bao Han mO,c vay

Deu tu' phat trien mang IL.Pai cap nu'O'c. 10 nam. ap dung mire lei suet hen dOi, (lieu chinh theo ky han 6 thang/Ian hoac khi CO bien dOng rai suet cho vay ten thi tru'o'ng theo quy dinh cua Ngan hang Nha Nu'O'c Viet Nam va Agribank. Lai suet cho vay bang binh quan rai suet huy Ong tiet kiem dan cu, ky han 12 thang tra la' sau cua 4 Ngan hang: Agribank, Vietcombank, Vietinbank, BIDV tai they' diem dieu chinh Ong 1,4%/nam. Bang tai san hinh thanh tir von vay. 85.000.000.000 VND.

(c) Khoan vay dal han ngan hang TMCP Ngoai Thirang Viet Nam — Chi nhanh Song Then theo hap dOng vay so 0035/TD8/16CD ngay 14 thang 12 nam 2016 duvc chi tiet nhu, sau:

: Thanh toan chi phi hcyp 19, hap le va hap phap lien quan den deu thu,c hien du, an; thanh toan bu dap cac chi phi deu hap phap theo quyet dinh deu dOi v&i di, an.

: 10 nam. : Lai suet co dinh ap dung nam deu tien la 7,5%/nam.

Sau 1 nam, ap dung la' suet huy dOng 12 thang tra sau dm 4 ngan hang (Vietcombank, Vietinbank, BIDV va Agribank) cong 1,4%/nam.

: KhOng yeu ceu. : 46.646.000.000 VND.

han ngan hang TMCP Ngoai Thuvng Viet Nam — Chi nhanh Thu Dirc theo hgp 0038/042/16/246 ngay 11 thang 11 nam 2016 duvc chi tiet nhu' sau:

: Thanh toan chi phi hap 19, hap le va hap phap lien quan den deu tu' thkrc hien du' an; thanh toan 130 dap cac chi phi deu tu, ha'p phap theo quyet dinh deu tu' dOi vO'i du' an.

: 10 nam. : Lai suet co dinh ap dung narn deu Wen la 7,5%/nam.

Sau 1 nam, ap dung lei suet huy dOng 12 thang tra sau cua 4 ngan hang (Vietcombank, Vietinbank, BIDV va Agribank) cOng 1,4%/nam.

: Khong yeu cau : 27.712.000.000 VND.

Muc dich vay

ThO'i han vay Lai suet vay

Hinh thipc dam bao Han min vay

(d) Khoan vay dal clang vay se)

Muc dich vay

Th6i han vay Lai suet vay

Hinh thin dam bao Han rnt:rc vay

5.17.3 Vay qua Flan chu'a thanh toan

Cong ty kh6ng co cac khoan vay qua han chu'a thanh toan.

5.18 Quy khen thu'o'ng, phtic lei

Tang do trich ter Chi guy trong

01/01/2017 lei nhOn ky 30/06/2017 VND VND VND VND

Qu9 khen thu'&ng 814.545.108 3.500.000.000 (1.229.300.000) 3.085.245.108 Qu9 phOc Igi 1.076.215.026 1.282.524.003 (733.492.400) 1.625.246.629 Qu9 thu'&ng Ban quan 19, dieu hanh 500.000.000 (500.000.000)

1.890.760.134 5.282.524.003 (2.462.792.400) 4.710.491.737

26

CONG TY CO PHAN CAP NLYO'C THC1DCYC SO 8, duteng KhOng Tir, pinreyng Binh Tho, quan1116 DO,c, thanh phe HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GILYA NIEN DO Cho ky ke toan 6 thang ket th0c vao ngay 30 thang 06 nam 2017

5.19 Wm ch6 so, hiku ("CSH")

5.19.1 Bang doi chi6u bin d6ng von chi' so, him

VOn dau tu, Qu9 dau tu,

chu so' hCru phat then

VND VND

Lai nhuan sau thug china

phan phOi COng

VND VND

SO du' 01/01/2016 Lai trong ky Thue TNDN ducec mien giam Trich lap qu9 khen thiro'ng, ph0c101 Chia co tO'c SO du' 30/06/2016

SO dir 01/07/2016 Lai trong ky Thue TNDN ducyc mien giam

Chia co tirc SO city 31/12/2016

SO dir 01/01/2017

Lai trong ky

Thue TNDN cluvc mien gam

Trich lap qu9 khen thiyamg, ph0c101 (*)

Chia co tire (*) SO du, 30/06/2017

85.000.000.000 31.898.951.368

42.000.695.740 158.899.647.108 3.780.941.103 3.780.941.103

103.194.938

(103.194.938) (4.829.886.012) (4.829.886.012)

(20.400.000.000) (20.400.000.000)

85.000.000.000 32.002.146.306

20.448.555.893 137.450.702.199

85.000.000.000 32.002.146.306

20.448.555.893 137.450.702.199 10.848.287.473 10.848.287.473

64.319.363

(64.319.363)

- (16.150.000.000) 06.150.000.000)

85.000.000.000 32.066.465.669 15.082.524.003 132.148.989.672

85.000.000.000 32.066.465.669 15.082.524.003 132.148.989.672

- 9.678.896.706 9.678.896.706

485.528.434 (485.528.434)

(5.282.524.003) (5.282.524.003)

- 15.950.000.000) (§.950.000.000)

85.000.000.000 32.551.994.103 13.043.368.272 130.595.362.375

(*) Theo Nghi quyet so 008/NQ-DHDCD n gay 19 thang 4 nam 2017 cua Dai HOi dOng CO dong thiro'ng nien nam 2017.

5.19.2 Chi ti6t von g6p cua ch6 ser him

CO d6ng

30/06/2017

01/01/2017

Gia tri von g6p Ty 16

Gia tri von gop Ty 16

VND

VND %

110. 1004

Co aACH NI

AFC V

TOng Cong ty Cap ntydrc Sai Gen — TNHH mot thanh vien Cong ty co phhn Ca Dien Lanh CO clOng khac

5.19.3 CO phi6u

43.350.000.000 51,00

37.547.200.000 44,17

4.102.800.000 4,83 85.000.000.000 100,00

43.350.000.000 51,00 37.547.200.000 44,17 4.102.800.000 4,83

85.000.000.000 100,00

SO lucyng co phieu clang ky phat hanh so Iticing co phieu da ban ra cong chi:mg • Co phieu oho thOng • Co phi& uv jai

SO luvng co phieu du'o'c mua lai • Co phi& ph6 th6ng • CO phi& tru clai

So iuvng co phieu dang hanh • CO phiOu ph6 thOng • CO phi& tru clai

Menh gia co phieu dang Ityu hanh: 10.000 VND/ co phieu.

30/06/2017

01/01/2017

8.500.000

8.500.000

8.500.000

8.500.000

8.500.000

8.500.000

8.500.000

8.500.000

8.500.000

8.500.000

27

334.080.956.678 4.224.385.106

338.305.341.784

(56.741.600) (166.307.470) (223.049.070)

303.051.855.678 4.293.625.530

307.345.481.208

(38.169.893) 09.382.863) (77.552.756)

CONG TY CO PHAN CAP NUt7C THU OCYC So 8, duo'ng Khong Tir, pl:iteng Binh Thp, quan Thu arc, thanh ph6 HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho ky ke toan 6 thang ket thik vao ngay 30 thang 06 nam 2017

5.20 Cic khoin myc ngoai bang can (16114 toin

5.20.1 Tai san thue ngoai

30/06/2017

01/01/2017

VND

VND

Gia tri tai san thue

79.359.984.071

79.359.948.071

CEng ty thue mang Ity61 cep nip:5'c cua TOng CEng ty Cap nty0c Sai Gem — TNHH M6t thanh vien thue theo hop clang thue so 3065/HD-TCT-KTTC ngay 09 thang 6 nam 2017. Thifyi han thue 16 1 nam.

5.20.2 No' kho doi da x6, 19

30/06/2017 VND

Phdi thu thuvng mdi Cac khach hang mua nutec sach 2.174.080.816 Gan d6ng h6 ntrac tra g6p 46.995.022

2.221.075.838

01/01/2017 Nguyen nhan x6a VND s6

2.218.717.386 46.995.022

2.265.712.408

Kh6ng the thu hOi Kheing the thu h6i

6. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO KET QUA HOAT HONG KINH DOANH GIO'A NIEN DO

6.1 Doanh thu bin hang va cung cap dich vy

a) Doanh thu

6 thing dau

6 thing dau

nam 2017

nam 2016

VND

VND Doanh thu ban hang va cung cap dich vy Doanh thu cung cep rakyc sach Doanh thu lap dat d6ng h6 nu,dfc va dich vu

Cac khoin giam trip doanh thu Gam gia hang ban Hang ban bi tra lai

Doanh thu thuan 338.082.292.714 307.267.928.452

b) Doanh thu doi vo'i cic ben lien quan

CEng ty kheng phat sinh giao dich ban hang va cung cep dich vu cho cac ben lien quan.

6.2 Gii von hang bin

6 thing diu

6 thing dau

nam 2017

Wain 2016

VND

VND

Gia von cung cep nutec sach Gia von lep dat (long h6 nutec va dich vu

219.917.682.858 2.805.422.202

222.723.105.060

213.512.862.803 1.402.890.182

214.915.752.985

28

CONG TY CO PHAN CAP NIYo'C THU DCYC SO 8, dutmg KhOng Ti', pputeng Binh Thc, quan Thu Dtirc, thanh 06 H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho k9 kg toan 6 thang ket thUc vao ngay 30 thang 06 nam 2017

6.3 Doanh thu host ddng tai chinh

6 thang dau 6 thing diu nam 2017 [lam 2016

VND VND

Lai ben girl 413.215.196 1.995.851.650

6.4 Chi phi hoot ddng tai chinh

6 thing Tau 6 thing dau nam 2017 nam 2016

VND VND

Chi phi lai vay 4.526.739.978 2.446.748.164

6.5 Chi phi ban hang

6 thang dau 6 thing diu nam 2017 nam 2016

VND VND vi

Chi phi nhan vien ban hang 22.933.484.511 20.124.323.589 Chi phi khau hao tai san co dinh 26.281.727.221 20.623.938.754 Irti Chi phi On d6ngh6 nuqfyc mien phi 13.833.399.826 23.505.025.607 Chi phi thay clang h6 niffic dinh k9 4.317.100.895 2.081.274.752 Chi phi thug tai san co dinh 6.207.024.675 5.309.763.700 ',51,S Chi phi ban hang khac 4.139.412.726 2.677.047.766

77.712.149.854 74.321.374.168 J H4.

6.6 Chi phi quan 19 doanh nghidp

Chi phi nhan vien quan 19 Chi phi quan 19 doanh nghiep khac

6.7 Thu nhdp khac

V

6 thing dau 6 thang dau y;

nam 2017 nam 2016

VND VND

9.254.629.950 8.961.816.411

12.359.966.434 7.024.824.521

21.614.596.384 15.986.640.932

Thu boi thu,O,ng di doi tuyen Ong Thu nhap tiy truy thu ben nutec Thu nhap tir kiem dinh clang h6 nirbc Thu nhap khac

6 thing dau 6 thang Tau

nam 2017 nam 2016

VND VND

1.677.483.934 1.338.637.694

59.470.965 23.983.676

58.727.523 64.621.703

118.198.488 3.104.727.007

29

GONG TY CO PHAN CAP NU'O'C TH(100C s6 8, du'&ng KhOng Ti)', pplyang Binh Th9, quan Thu Din, thanh ph6 HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho ky ke toan 6 thang ket thuc vao ngay 30 thang 06 nam 2017

6.8 Chi phi thud thu nhip doanh nghiSp ("TNDN") hiSn hanh

6 thing diu nam 2017

VND


VND

Lai nhuan trulac thud theo Ice toan 11.520.010.340 4.616.732.707 Dieu chinh cac khoan tang/(giam) lai nhuan 113.200.000 78.200.000 Thu nhip tinh thug trong !lam 11.633.210.340 4.694.932.707 - Thu nhap tinh thud theo thud suit u'u dal (10%*50%) 3.236.856.230 687.966.253 - Thu nhap tinh thud theo thud suet ph6 th6ng (20%) 8.396.354.110 4.006.966.454 Chi phi thus TNDN hiSn hanh 1.841.113.634 835.791.604

6.9 Lai ca bin tren co phi6u


VND


VND

Lai nhuan ke toan sau thud TNDN Cac khoin dieu chinh tang/(giam) lai

nhuan de xac dinh lai nhuan phan b6 cho co (long s& hiyu ca phieu ph6 thOng cila COng ty

VND

VND

9.678.896.706 3.780.941.103

-

„0:4 y TRJ,

Lai nhuan tinh lai ca ban ten co phieu so Ivang co phieu pho th6ng cua C6ng

VND 9.678.896.706 3.780.941.103

ty dang lu'u hanh binh quan trong ks, CP 8.500.000 8.500.000 Lai ca ban tren CO phieu VND/CP 1.139 445

6.10 Chi phi sin suit, kinh doanh theo yeu to

6 thing diu 6 thing diu :lam 2017 nam 2016

VND VND

Gia von nu'O'c sach 219.917.682.858 213.512.862.803 Chi phi nguyen vat lieu 17.621.508.277 15.971.363.630 Chi phi nhan c6ng 30.296.594.461 27.179.040.000 Chi phi khau hao tai san co dinh 27.603.280.825 21.009.275.818 Chi phi khac 26.610.784.877 27.551.225.834

322.049.851.298 305.223.768.085

7. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BAO CAO LU'U CHUYEN TIEN TE NIEN DO

7.1 Ti6n thu tip di vay

6 thing diu 6 thing diu

nam 2017 nam 2016

VND VND

Tien thu tif di vay theo khe u'&c thong thiyang

27.068.542.149 18.246.305.681

27.068.542.149 18.246.305.681

30

CONG TY CO PHAN CAP NLYOC THU IDCFC S6 8, duVng KhOrig Tir , phuVrig Binh Tho, quan Thu D0'c, thanh ph6 H6 Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho ky ke toan 6 thang kat thiic vao ngay 30 thang 06 nam 2017

7.2 Tien tra no, g6c vay

Tien tra na goc vay theo khe iyac thong thuting

8. CAC THONG TIN KHAC

6 thang deu 6 thang deu

nam 2017 nam 2016

VND VND

6.005 204 961 5.774.608.671

6.005.204.961 5.774.608.671

8.1 Thu nhap cda Hqi &ig Quer) tri, Ban Mem soat va Ban Gam doc


nam 2017 nam 2016

VND VND

Thu nhap 1.827.854.476 2.068.039.908

8.2 Thong tin ye cac ben lien quan

COng ty co phat sinh nghiep vu chtli yeu vai cac ben co lien quan (ngoai cac thOng tin da duvc thuyet minh tai 5.4, 5.5, 5.12, 5.16 va 5.17) nhu' sau:


nam 2017 nam 2016

VND VND TOng COng ty Cap nu,ft Sai Gott — TNHH

MOt thanh vien • Mua sr niyac sach 220.945.272.408 213.512.862.803 • Mua vat tif 2.455.252.000 1.211.490.000 • Thue tai san 6.207.024.675 5.309.763.700 • Chi phi lai vay 954.574.482 1.385.737.087 • Chia c6 tti,c 3.034.500.000 3.468.000.000 • Cung cep dich 588.761.817

Cong ty CP Ca khi COng trinh Cap nu'ac • Mua vat tu 404.369.793 419.804.130

8.3 Bac) cao bo phan

Th6ng tin IDO phan duvc trinh bay theo linh vu'c kinh doanh va khu vu'c dia 19.

Bao cao b0 phan theo linh vu'c kinh doanh duvc du'a vac) ca cau bao cao nOi by va quan ljt c6a Cong ty. Toan bO hoat dOng cua Cong ty dien ra trail dia ban Thanh pho HO Chi Minh.

Kat qua bao caolD0 phan bao gom cac khoan muc phan ID& trtyc tiep cho mot bcj phan cOng nhu' cho cac bo phan duvc phan Chia theo mot ca s& Cac khoan muc khOng duvc phan 160 theo linh vu'c kinh doanh bao gOrn. tai san, no phai tra, chi phi ban hang, chi phi quan ly doanh nghiep, doanh thu hoat dOng tai chinh, chi phi hoat Ong tai chinh, thu nhap khac, chi phi khac, chi phi thue thu nhap doanh nghiep hien hanh.

31

CONG TY CO PHAN CAP NtYCYC THU DCYC SO 8, cluttng KhOng Tir, ppithng Binh Tho, quan Thu DO'c, thanh pho HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN Cho ky ke town 6 thang ket tht:ic vao ngay 30 thang 06 nam 2017

8.3 Bao cao b6 phan (tier) theo)

Bao cao ket qua hoat dOng kinh doanh cua b0 phan theo ITnh vu'c kinh doanh cua CEng ty nhu' sau :

6 thing dee nam 2017

DT thuen ban hang, cung cep dich vu ra ben ngoai DT thuen ban hang, cung cap dich vu giCra cac b0 phan Tong DT thuen ye ban hang va cung cap dich vu Gia vOn hang ban theo b0 phan

Lai gOp theo bo phan

Cung cep Gen dOng h6 niyac

nir6c sach va dich vu khac

VND VND

333.857.907.608 4.224.385.106

333.857.907.608 4.224.385.106

(219.917.682.858) (2.805.422)

113.940.224.750 1.418.962.904

COng

VND

338.082.292.714

338.082.292.714

(222.723.105.060)

115.359.187.654

Cac chi phi khOng phan b6 theo b0 phan (99.326.746.238)

Lcyi nhuan tir hoat dOng kinh doanh 16.032.441.416

Doanh thu hoat Ong tai chinh 413.215.196

Chi phi hoat dOng tai chinh (4.526.739.978) as

Thu nhap khac 118.198.488 NC Chi phi khac (517.104.782)

Chi phi thus thu nhap doanh nghiep hien hanh (1.841.113.634) ;4

Chi phi thus thu nhap doanh nghiep hoan lai

Lcyi nhuan sau thus thu nhap doanh nghiep 9.678.896.706 'P.

6 thang au nam 2016

DT thuen ban hang, cung cap dich vu ra ben ngoai 302.984.366.260 4.283.562.192 307.267.928.452 DT thuen ban hang, cung cap dich vu giCra cac phan

Tong DT thuan ye ban hang va cung cap dich vu 302.984.366.260 4.283.562.192 307.267.928.452

Gia vOn hang ban theo b0 phan (213.512.862.803) (1.402.890.1821 (214.915.752.9851

Lai gOp theo b0 phan 89.471.503.457 2.880.672.010 92.352.175.467

Cac chi phi khOng phan 1)6 theo b0 phan (90.308.015.100)

Lai nhuan tir hoat dOng kinh doanh 2.044.160.367

Doanh thu hoat Ong tai chinh 1.995.851.650

Chi phi hoat dOng tai chinh (2.446.748.164) Thu nhap khac 3.104.727.007 Chi phi khac (81.258.153) Chi phi thus thu nhap doanh nghiep hien hanh (835.791.604) Chi phi thus thu nhap doanh nghiep hoan lai

Loi nhuan sau thus thu nhap doanh nghiep 3.780.941.103

32

CONG TY CO PHAN CAP NlY6C THU DO'C SO 8, dueling KhOng Tir, giverig Binh Tho, quan Thu 00,c, thanh phO HO Chi Minh

THUYET MINH BAO CAO TAI CHINH NIEN DO Cho k9 ke town 6 thang ket thOc vao ngay 30 thang 06 nam 2017

8.4 Cling cu tai chinh

Myc deo wan Ijr rui ro tai chinh

Nghiep vu quan 19 rui ro la nghiep vu khOng the thieu cho town be hopt ding kinh doanh cua Cong ty. C6ng ty da xay dung he thong kiem scat nhem dam bao sty can bang b mirc do hop 19 giCra chi phi khi rui ro phat sinh va chi phi quail 19 rui ro. Ban Gam ei6c lien tuc theo doi quy trinh quan 19 rui ro nhem dam bao su' can bang hop l9 gifya rui ro va kiem scat rui ro.

Cac rui ro tai chinh cua C6ng ty bao g6m: nil ro thi truttng, rui ro tin dung va rui ro thanh khodn.

Ban Gam dOc xem xet va thong nhet ap dung cac chinh sach quan 19 cac rui ron6i ten nhu' sau:

i. Rai ro thi trutyng

ROI ro thi trveyng la rui ro ma gia tri hop 19 cua cac !wing tien trong tuvng lai cua cac cong cu tai chinh se bien Ong theo nhOng thay el& cua gia thi trutyng. Rui ro thi trueng c6 bon lopi rui ro : rui ro lai suet, rui ro ngopi te, rui ro gia hang hea va rui ro ye gia khac.

Cong ty kh6ng c6 raj ro trong yeti nao lien quan den su' thay del cua gia thi tru6ng do hoat Ong kinh doanh chinh cua C6ng ty la cung cap nverc sach cho cac khu vu'c da duvc phan cong theo sty chi dpo cua T6n9 Cong ty Cap nue:1'c Sai Gen, chi phi hoat deng cua Cong ty chi) yeu la gia mua si wen sach till, Tong Cong ty. Citing ty chi vay dai han tir Tong C6ng ty theo cac hop clang vay c6 then han 10 nam veri lai suet co dinh va cac giao dich cua COng ty khong lien quan den ngoai te.

ii. Rai ro tin dyng

Rui ro tin dung la rui ro ma met ben tham gia trong met cong cu tai chinh hoac hap dung giao dich kh6ng thfrc hien duet nghia vu cua minh, den den ton that ye tai chinh. Citing ty co rui ro tin dung tCY cac hoat Ong kinh doanh cua minh (chu yeu dal vbi tai khoan phai thu khach hang), va tir hopt Ong tai chinh cua minh, bao gam ben giri ngan hang va cac cong cu tai chinh khac.

Phai thu khach hang

Citing ty thlyeng xuyen theo d6i cac khoan phai thu china thu &roc. DOi vdi cac khach hang 16n, Citing ty xem xet sly suy giam trong chat luvng tin dung cua tt:ing khach hang tai ngay lap bao cao. COng ty tlm tech duy tri su' kiem scat chat the cac khoan phai thu tan dung va b6 tri nhan su, kiem scat tin dung de Om thieu rui ro tin dung. Tren cc, s& nay va viec cac khoan phai thu khach han cua COng ty CO lien quan den nhieu khach hang khac nhau, rui ro tin dung khOng tap trung clang ke vao met khach hang nhet dinh.

Tian geri ngan hang

C6ng ty chu yeu duy tri s6 du' tien gt)i tai cac ngan hang duvc nhieu ngintei biet den tai Viet Nam. Rui ro tin dung cua s6 du' tien girl tai cac ngan hang duvc quan 19 beri be phan ngan quy cua Citing ty theo chinh sach cua COng ty. COng ty nhan they min de tap trung rui ro tin dung ef6i vdi khoan tien giri ngan hang IA thap.

Ban Gam d6c COng ty danh gia ling tat ca cac tai san tai chinh deu trong Flan va khong bi suy giam ngoai tru, cac khoan phai thu duvc trinh bay tai thuyet minh s6 5.6.

33

•

GONG TY CO PHAN CAP NUtiC THU DOC SO 8, &rang KhOng Tir, pl:itrang Binh Tho, quan Thu Divc, thanh oho HO Chi Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN flO Cho kjr ke tan 6 thang ket thuc vao ngay 30 thang 06 nam 2017

8.4 Cong cy tai chinh (ti6p theo)

iii. Rui ro thanh khoan

Rui ro thanh khan la rui ro ma Cong ty se gap kh6 khan khi thu'c hien cac nghia vu tai chinh do thieu von. Rai ro thanh khan dm COng ty chi) yeu phat sinh tu, viec cac tai san tai chinh va no+ phai tra tai chinh c6 they' diem dao han loch nhau.

Cong ty giam thieu rui ro thanh khan bang cach duy tri mot luvng tien mat va cac khan twang diyang tien va cac khan vay ngan hang 6' nick ma Ban Giam doc cho ran9 du de dap irng cho cac hoat clang cua cong ty va giarn thieu rui ro do nhirrig bien dang cua luOng tien.

Bang dirdei day trinh bay chi tiet cac min dao han theo hap dOng con lai dOi vdri na phai tra tai chinh va thai han thanh tan nhu' da thoa thuan ten ca sb dOng tien chcra duvc chiet khau theo ngay sam nhat ma Cong ty phai tra:

Den 1 nam Iran 1 nam

TOng Ong

VND VND

VND Ngay 30 thing 06 nam 2017 Cac khan vay Ph& tra ngiyai ban Chi phi ph& tra Cac khan ph& tra, ph& nap khac

16.209.172.527 66.569.354.467 15.843.288.153

7.309.790.619 105.931.605.766

103.771.742.327 1.877.270.000

15.298.296.959 120.947.309.286

119.980.914.854 68.446.624.467 15.843.288.153 22.608.087.578

226.878.915.052

Ngay 01 thang 01 nam 2017 Cac khan vay Phai tra ngiyeri ban Chi phi phai tra Cac khan ph& tra, ph& nap khac

Y H 14.220.299.648

85.982.161.878 626.714.032

6.253.002.632 107.082.178.190

84.697.278.018 1.877.270.000

15.722.897.018 102.297.445.036

98.917.577.666 87.859.431.878

626.714.032 21.975.900.350

209.379.623.926

Cong ty cho rang min dO tap trung rui ro doi \Fed viec tra na la thap. Ban Gam d6c cho rang Cong ty c6 the tao ra du nguOn tien de dap Crng cac nghia V1,1 tai chinh dao

Tai san dam MO

Vac ngay 30 thang 6 nam 2017: - C6ng ty dang the chap mang lutvi cap ricrac (hinh thanh tir von vay) cho Tong Cong ty Cap

ricrac Sai Gan — TNHH Mat thanh vien va Ngan hang NOng nghiep va Phat trien Nang than —Chi nhanh Cho' Lan de dam bao cho khoan vay; va

- Cong ty khong nam gfir tai san dam bao dm mat ben khac.

iv. Gia tri hop ik Bang &pal day trinh bay gia tri ghi so va gia tri hap l Qua cac cong cy tai chinh dircyc trinh bay trong bao cao tai chinh cua Cong ty:

Gii tri ghi s•S Gia trt hqp qc

30/06/2017 01/01/2017 30/06/2017 01/01/2017

VND VND VND VND Tai san tai chinh Ph& thu khach hang Cac khoan ph& thu khac Dau nhm gia, den ngay dao han Tien va cac khoang Wang &rang tien

9.347.604.438 599.728.483

10.441.699.622

29.375.512.140 49.764.544.683

10.405.040.143 2.012.512.940

12.065.511.818

11.360.615.058 35.843.679.959

8.109.036.128 599.728.483

10.441.699.622

29.375.512.140 48.525.976.373

9.404.539.900 2.012.512.940

12.065.511.818

11.360.615.058 34.843.179.716

34

CONG TY CO PHAN CAP NU'if7C THO 01/C SO 8, dubng KhOng Tip, pllubng Binh Tho, quan Thu DO,c, thanh phO HO Chf Minh

THUYET MINH BAO CAO TAI CHINH GIU'A NIEN DO Cho k9 ke toan 6 thang kat that vac ngay 30 thang 06 nam 2017

8.4 Cong cy tai chinh (tiap theo)

Gia tri pi se. Gia tri hap li 30/06/2017 01/01/2017 30/06/2017 01/01/2017

VND VND VND VND Na phai tra tai chinh Vay va na 119.980.914.854 98.917.577.666 119.980.914.854 98.917.577.666 Phai tra ngu,6i ban 68.446.624.467 87.859.431.878 68.446.624.467 87.859.431.878 Chi phi phai tra 15.843.288.153 626.714.032 15.843.288.153 626.714.032 Cac khoan phai tra khac 22.608.087.578 21.975.900.350 22.608.087.578 21.975.900.350

226.878.915.052 209.379.623.926 226.878.915.052 209.379.623.926

Gia tri hop 19 cua cac tai san va no phai tra tai chinh duvc phan anh theo gia tri ma tong cu tai chinh CO the duvc chuyen dOi trong mot giao dich hien tai giCra cac ben tham gia, ngoai trip trubng hop bat buOc phai ban hoac thanh 19.

COng ty chin danh gia lai cac tai san tai chinh va nq ph& tra tai chinh theo gia tri hop 19 do Thong tu' 210/2009/TT-BTC ngay 6 thang 11 nam 2009 cua BO Tai chinh cung nhu' cac quy dinh hien hanh chu'a CO hu,dvng den cu the ye viec xac dinh gia tri hop 19. Vac ngay 01 thang 01 nam 2017 va ngay 30 thang 6 nam 2017, gia tri hop 19 cua tai san tai chinh va no phai tra tai chinh tuvng Ung v&i gia tri ghi s6 cua cac khoan myc nay. Ban Giam dOc cho ranp gia tri hop l cua nhOng tai san tai chinh va no phai tra tai chinh nay kh6ng c6 chenh lech trong yeu v6i gia tri ghi s6 cua chung tai ngay ket, th0c k9 ke toan.

ti

8.5 Cac sy' kie'n phat sinh sau ngay 1(6t thiic kjf ke toan

/* Kh6ng c6 su' kien quan tong nao xay ra ke tip ngay ket thOc k9 ke Wan du'a den yeu chu ph& dieu/..z• chinh hoac cOng 1)6 trong thuyet minh Bac cao tai chit-1h giCra nien d6.

8.6 Thong tin khac

Tai ngay 30 thang 6 nam 2017, Cdng ty CO no Nen han 16n hon tai san ngen han v6i s6 tien 46.121.652.089 VND. Tuy nhien, cac khoan no ngan han tai ngay nay chu yeu la khoan no do mua si nutec sach, vat tar, tai san co dinh tip C6ng ty me 16 Tong Cong ty Cep nudec Sal GOn - TNHH MOt thanh vien v61 s6 ben la 43.755.760.297 VND va khoan vay dai han den han tra v&i s6 tien la 5.947.079.527 VND. Ban giam dOc COng ty xac dinh day I. no phai tra phat sinh trong qua trinh hoat ding kinh doanh thubng xuyen cua COng

NGUY N THI NGQC LANH NGUYEN THI NGQC HANH Ngtperi

Ka toan tru,o,ng jll HUYNH TUAN ANH Gam d6c

Tp. HO Chi Minh, ngay 02 thang 8 nam 2017

35

miu A B03-DN (Ban hanh theo Th0ng to so 200/2014/1T-BTC

ngiy 22/12/2014 aim 130 Tai Chinh)

CONG TY CO PHAN CAP NUOC THU Dec (TDW) s6 8 Kitting Tir, P. Binh Th9, Q. Thu Dec, TP.HCM Ma s6 thud : 0304803601

BAO CAO LIAT CHUYEN TIEN Tt GIUA NIEN DO

(Theo Phucmg phap true ti6p)

KY ke toin 6 thing kit Mac vim ngiy 30 thing 06 WW1 2017 Dun vi Tinh: Deng Viet nam

CHI TIED MA SOTHUYET

MINH 06 thing diu 06 thing diu

nam 2017 nam 2016

1 2 3 4 5

I. LUU CHUYEN TIEN TU. HOAT DONG KINH DOANH

1. Tien thu ban hang, cung cip djch v9 va doanh thu khac

01 387.523.637.609 341.645.359.604

2. Tien chi Ira ngutri cung cap hang h6a, djch v9 02 (264.882.762.032) (288.085.903.631)

3. Tien chi tri cho ngtr6i lao dung 03 (28.738.366.816) (34.256.245.709)

4. Tien chi tri lai vay 04 (4.060.064.563) (2.413.968.749)

5. Tien chi Op thus thu nhap doanh nghiep 05 (2.620.994.747) (3.811.557.194)

6. Tien thu khac ttY hoat dOng kinh doanh 06 2.869.324.979 6.112.665.339

7. Tien chi kit& tit hoat Ong kinh doanh 07 (42.796.376.053) (42.727.693.061)

Ltru chuyin tan attain tit hog, ding min xullid—chth doanh

20 47.294.398.377 (23.537.343.401)

II.LUV CHUYEN TIEN TU. HOAT DONG DAU Tli

1. Tien chi de mua sam, x'ay dung TSCD vi cac tai sin dii han khac

21 (46.869.959.579) (40.027.927.363)

2. Tien thu tit thanh 19, nhugng ban TSCD vi cac tai sin dii han khac

22 3.000.000

3. Tien chi cho vay, mua cic tong c9 nq cita don vi khac 23 (659.548.220) (19.694.142.605)

,4. Tien thu h6i cho vay, ban Iii cic Ong ca nq chit don vi khac

24 2.283.360.416 45.055.000.000

5. Tien thu lai cho vay, c6 tire vi Icri nhuin dtrgc chia

Ltru chuydn 1th: thud n tit. how' Ong dim fir

27 30

846.535.400 3.153.875.297

(44.399.611.983) _...mm

(11.510.194.671)

1II.LUU CHUYEN TIEN TU. HOAT DONG TAI CHiNH I. Tien thu to di vay

2. Tien chi tra nq giic vay

33 27.068.542.149 18.246.305.681

34 (6.005.204.961) (5.774.608.671)

3. CO titc, lgi nhuin di tra cho chit so hau 36 (5.943.226.500) (6.770.892.000)

Lau chuyin tan thuhn tic huff 41#ng U11 chink 40 15.120.110.688 5.700.805.010

Luu chuyin tien thuen trong Icy (20 + 30 + 40) 50 18.014.897.082 (29.346.733.062)

Tien vi hung dwcrng tien dim ky 60 11.360.615.058 37.971.957.926

Tien vi twang dtrcrng tien cuOi ky (70 = 50 + 60 + 61)

70 29.375.512.140 8.625.224.864

Ngtroi lip bieu

Nguyen Thi Nggc Linh

TP. H6 Chi Minh, ngiy 02 thang 08 nam 2017 KS toil] trtrernO_ .00480350/ jam 416c

c7CONG TY 4', 2 Ca; PH at4

cAi) Ntiac

THU n Thi Ng9c Hank uin Anh

Documents

CONG TY CO PHAN CAP NU'O'C THU DU'C · Hei (king Quan tri han hanh de trinh bao cao nay cung veti Bao cao tai chinh giCra nien de da duvc soat xet cua Cling ty co phen Cep nuttc Thu