TO down Vingroup — Cong ty CP BAo cAo TAI CHINH RING QUi ...static2.vietstock.vn/data/HOSE/2017/BCTC/VN/QUY 2/VIC_Baocaotaichinh_Q2... · TOp down Vingroup - Cong ty CP THONG TIN

TO down Vingroup — Cong ty CP

BAo cAo TAI CHINH RING

QUi/ II NAM 2017

I

TOp (Joan Vingroup — Cong ty CP

myc Luc Trang

Thong tin chung 1-2

Bac cao dm Ban Gam dc 3

Bang can di ke todn rieng 4 - 6

Bdo cao ket qua host dOng kinh doanh rieng 7

Bdo cao luu chuyen ten to rieng 8 - 9

Thu* minh bac cao tai chfnh rieng 10 - 43

Phu luc:

Co' cau t6 chusc tai ngay 30 thang 06 nem 2017 44 - 48

Giai trinh Wen Ong ket qua kinh doanh so veil kit truck 49

Cdc chi s6 tai chfnh 50

TOp down Vingroup - Cong ty CP

THONG TIN CHUNG

CONG TY

Tap down Vingroup - Cong ty CP ("Cong ty") IA mOt cong ty co phan duvc thanh lap tai Viet Nam theo Giay chi:mg nhan dang ky kinh doanh s6 0103001016 do S6' Ka hoach va Dau by thanh ph6 HA NQi cap vao ngay 3 thang 5 nam 2002 va &Fix cap loi Giay chi:mg nhan ding ky kinh doanh s6 0101245486 vao ngay 12 thang 5 nam 2010. COng ty sau d6 nhan dircec cac Giay chi:mg nhan ding kjf kinh doanh sire 416i v61 Ian gin nhat IA Ian thin 63 duvc cap ngay 28 thang 02 nam 2017.

C6 phi& C6ng ty da ducic chfnh thirc giao djch tai S6' Giao djch ChUng khoan thanh ph6 HO Chf Minh ke tit ngay 19 thang 9 nam 2007 theo Quyet dinh so 106/QD-TTGDHCM do Gam doc Sdy Giao djch Chung khoan thanh ph6 HO Chf Minh kji ngay 7 thang 9 nam 2007.

Hoot dOng chfnh cua Cong ty trong kjf la dau by, xay du,ng va kinh doanh bet dQng san; ten hanh cac host dOng huy dOng vein, dau by g6p v6n; va cung cep cac djch VI,Jhanh chfnh van phong tong hqp.

Cong ty co try s& chfnh tai s6 7, duteng Bang Lang 1, khu de thj sinh thai Vinhomes Riverside, phu,teng Viet Hung, quan Long Bien, thanh ph6 Ha NO1, Viet Nam. Cong ty co mOt chi nhanh co dja chi tai s6 72, ph6 Le Thanh Tan va 45A, ph614 Ty' Trong, phirerng Ben Nghe, quan 1, thanh ph6 HO Chi Minh, Viet Nam.

HQI BONG QUAN TRI

Cac thanh vien HOi dung Quin trj trong ky va vac) ngay lap bao cao nay nhu, sau:

I

Ong Pham Nhat Vuvng Ong Le Khac Hip Be Pham Thuy Hang BA Pham Thu Huang BA Nguyen Dieu Linh Ong Ling Chung Yee Roy BA Mai Huang NQi Ong Nguyen Viet Quang Ong Marc Villiers Townsend Ong Joseph Raymond Gagnon

BAN KIEM SOAT

Chu tjch Ph6 chi) tjch Pito chi) tjch Ph6 chi) tjch Ph6 tjch Thanh vier' Thanh vien Thanh vier) Thanh vier' Thanh vien

Tit nhiam ngay 20/04/2017 B6 nhiam ngay 20/04/2017

Cac thanh vien Ban kiern soat trong kjr va vac) ngay lap bac, cao nay nhu, sau:

Ong Nguyen The Anh

Truteng ban Ong Dinh Ngoc Lan Thanh vien

BA 06 Thj Hong Van

Thanh vien BA Nguyen Thj Van Trinh

Thanh vien

Tir nhiem ngay 26/04/2017

1

TOp (loan Vingroup - C6ng ty CP

THONG TIN CHUNG (tiep theo)

BAN GIAM DOC

Cac thanh vien Ban Gam d6c trong 1(9 va vao ngay lep bao cao nay nhu' sau:

BA Wang Thj Mai Hoa Be Mai Huang NO Ong Phem VAn Khirang BA Nguyen Thj Diu BA Dtrang Thj Hoar!

T6ng Gam d6c PM Tong Giam d6c Ph6 Tong Giam doc

Ph6 T6ng Giam d6c T6ng Giam d6c

NGU'O'l ON DIEN THEO PHAP LUAT

Nguieri dei Olen theo phap luOt cua Cong ty trong k9 va vao ngay bat) cat) nay la BA Diyang Thi Mai Hoa.

2

lam

TOp down Vingroup -Cong ty CP

BAO cAo CUA BAN GIAM DOC

Ban Gam d6c T1p doin Vingroup - Cong ty CP ("COng ty") trinh bay bac, cao nay va bao cao tai chInh rieng cua COng ty cho Qu9 II nam 2017.

TRACH NHIgM CUA BAN GIAM 06C 061 Vfyl BAO cAo TAI CHINH RING

Ban Gam d6c chju trach nhiem dim bio bao cao tai chInh rieng cho tirng giai down tai chInh phin anh trung thvc vi hqp 19 tlnh hinh tai chInh rieng, kit qui host dOng kinh doanh rieng va tlnh hinh lu'u chuyen tien to rieng cua CC:mg ty. Trong qui trinh lep bao cao tai chfnh rieng nay, Ban Gift d6c chn phii:

chon cac chfnh sach k6 toin thfch hqp va Ap dung cac chfnh sach nay mOt cach nhat quan;

►thvc hien cac danh gia vi vac tfnh mOt cach hqp I9 va then tong;

►fieu rO cac chuin ke toin Ap dung cho Cong ty c6 duiqc tuen thu hay khOng va tit ca nh&ng sai lech tong lieu so vai nhCrng chuin rrivc nay de duqc trinh bay va giii thfch trong bao cao tai chfnh rieng; va ►lep bao cao tai chfnh rieng tren ca se' nguyen tic hoot Ong lien tuc trir trutmg hqp khOng the cho ring C6ng ty se tiep tuc host dOng.

Ban Giam d6c chju trach nhiem dim bao viec cac só sach ke toin thfch hqp dvqc lu'u gicr de phin anh tinh hinh tai chfnh rieng cua C6ng ty, vol mac dQ chfnh xic hqp 19, tai bet k9 th6i diem nao vi dim bio ring cac se) sach ke toan tuan thu vol he th6ng ke toin Erá ditqc Ap dung. Ban Gam d6c cling chju trach nhiem ye viec quin ly cac tai sin cua C6ng ty va do d6 phii thu'c hien cac bien phi!) thfch hqp a ngan chin va Oat hien cac hanh vi gian len va nhUng vi pham khac.

Ban Giam d6c cam kit de tuan th0 nheng yeu ceu rift tren trong viec lep bac, cao tai chfnh rieng cho Qu9 II nam 2017.

LONG 136 CUA BAN GIAM DOC

Theo 9 kien dm Ban Giam d6c, bao cao tai chInh rieng kern theo phin anh trung thvc vi hqp 19 tlnh hinh tai chfnh rieng cua C6ng ty vao ngay 30 thing 06 nam 2017, kit qui hoot dOng kinh doanh rieng va tinh hinh Ivu chuyen ben to rieng cho giai don tai chfnh kit thOc cCing ngay, phu hqp vai cac Chuin mI,rc Ice toin Viet Nam, Che dO ke town doanh nghiep Viet Nam va cac quy djnh phip 19 CO lien quan den viec lip va trinh bay bao cao tai chfnh rieng.

Hoa • ..... . • Tong Giam d6c

HA NOi, Viet Nam NA/ 29 thing 07 nam 2017

3

TOp down Vingroup — C6ng ty CP BO1a-DN

BANG CAN Dal KE TOAN RIENG Ngay 30 thing 06 nam 2017

Dan vi tlnh: VND ma so

TAI SAN Thu*

minh S6 cuoi ki SO du V

100 A. TAI SAN NGAN HAN 40.158.274.112.394 27.199.433.210.089

110 I. Tien va oho khan twang eh rang tihn 4 1.626.940.607.383 1.360.177.826.566 111 1. Tien 1.620.017.074.143 1.360.177.826.566 112 2. Cac khoan twang &rang tien 6.923.533.240 -

120 II. Diu tu, MI chlnh main h?n 14.060.520.000 13.372.452.000 121 1. Chang khoan kinh doanh 5.1 32.369.112.000 32.369.112.000 122 2. Du, phong giarn gia chi:mg khoan

kinh doanh (18.308.592.000) (18.996.660.000)

130 III. Cdc khodn phal thu ngdn him 31.275.064.161.749 15.541.218.687.079 131 1. Phai thu ng6n han cua khach hang 6 3.521.471.248.698 883.517.847.090 132 2. Tra buck cho ngutti ban ngen han 1.089.142.077.014 515.334.735.744 135 3. Phai thu ye cho vay ngAn han 7 23.344.097.155.362 9.916.131.797.015 136 4. Phai thu ngAn han khac 8 3.368.913.827.018 4.257.348.097.401 137 5. Dui phong phai thu ngAn han kh6 doi (48.560.146.343) (31.113.790.171)

140 IV. Hang ton kho 9 6.928.383.308.411 5.290.511.327.802 141 1. Hang ton kho 6.928.383.308.411 5.290.511.327.802

150 V. Tal san ngAn him khdc 313.825.514.851 4.994.152.916.642 151 1. Chi phi tra trtr6c ngen han 10 150.588.074.245 114.644.228.064 152 2. Thue GTGT duvc khau trer 139.282.835.856 155.554.083.828 155 3. Tai san ngan han khac 11 23.954.604.750 4.723.954.604.750

4

TO (loan Vingroup — C6ng ty CP

BO1a-DN

BANG CAN DOI KE TOAN RIENG (tiep theo) Ngay 30 thang 06 nem 2017

Dan vi firth: VND ma s6

TAI SAN Thu* minh S6 cu6i kI S6 ddu kk

200 B. TAI SAN DAI HAN 40.810.848.989.484 55.723.140.138.323

210 I. Cac khodn phdI thu dal hpn 180.190.140.000 2.840.560.540.000 215 1. Phai thu ye cho vay dal hen 7 60.000.000.000 2.720.370.400.000 216 2. Phil thu dal hen khac 8 120.190.140.000 120.190.140.000

220 IL TAI sin co eljnh 12 222.211.088.368 224.377.279.124 221 1. Tai san c6 djnh hO,u hlnh 204.380.443.701 205.775.165.344 222 Nguyen gia 317.592.108.997 298.505.269.512 223 Gia trj hao mon lug ke (113.211.665.296) (92.730.104.168) 227 2. Tai san c6 dinh vO hlnh 17.830.644.667 18.602.113.780 228 Nguyen gia 45.099.022.509 41.638.580.909 229 Gia trj hao mon lug ke (27.268.377.842) (23.036.467.129)

230 III. Bit Ong san diu to 13 3.484.871.385.840 1.727.150.050.091 231 1. Nguyen gia 3.549.189.308.844 1.740.841.614.251 232 2. Gia trj hao mon lug ke (64.317.923.004) (13.691.564.160)

240 IV. Tel min do, clang dal hon 14 2.153.572.663.275 3.272.046.066.399 242 1. Chi phi xay dy'ng co, ban der dang 2.153.572.663.275 3.272.046.066.399

250 V. eeu ti, MI chlnh dal h?n 34.353.925.051.155 47.566.594.464.074 251 1. Dail tu, vao cong ty con 15.1 32.696.401.590.844 46.106.922.943.969 253 2. Data tu' gop v6n vao dan vj khac 15.3 1.753.577.500.000 1.584.777.500.000 254 4 Du, phong dau tu' tai chinh dai hen (116.054.039.689) (145.105.979.895) 255 5 Deu tu, nArn giO, den ngay dao hen 5.2 20.000.000.000 20.000.000.000

260 VI. TN san dal Nan khdc 416.078.660.846 92.411.738.635 261 1. Chi phi tra tru,ac dal hp 10 374.109.405.863 61.545.841.274 262 2. Tai san thus thu nhip hoer, lei 41.969.254.983 30.865.897.361

270 TONG CQNG TAI SAN 80.969.123.101.878 82.922.573.348.412

TOp doan Vingroup — Cong ty CP BO1a-ON

BANG CAN DOI KE TOAN RIENG (tiep theo)

Ngay 30 thang 06 nam 2017

Dan vi tlnh: VND ma s6

NGUON VON Thu*

minh S6 cu6i k$' S6 du kk

300 C. Nq PHAI TRA 39.886.356.472.175 42.084.048.424.735

310 L Nq flan hfin 17.502.895.373.295 20.247.646.895.138 311 1. Phai tra ngi.r61 ban ngen hen 720.608.328.807 729.171.151.368 312 2. Ngu'o'i mua tra ten tuft ngAn hen 3.564.733.449.933 1.401.829.924.191 313 3. Thue va cac khoan phai Op Nha

!ludic 16

750.830.017.390 738.729.948.101 314 4. Phai tra ngu,6i lao dQng 142.485.209 17.317.928.422 315 5. Chi phi phai tra ngen hen 17 1.771.069.909.786 1.333.319.482.091 318 6. Doanh thu chu'a thvc hien ngan hen 1.401.142.872 9.808.000.104 319 7. Phai tra ngen hen khac 18 3.648.056.065.338 3.230.056.058.846 320 8. Vay va nq thug tai chfnh ngan hp 19.1 7.046.053.973.960 12.787.414.402.015

330 II. Pip, dal hpn 22.383.461.098.880 21.836.401.529.597 338 1. Vay va nq thug tai chfnh dai hen 19.2 22.383.461.098.880 21.836.401.529.597

400 D. VON CHID SO' HO'U 41.082.766.629.703 40.838.524.923.677

410 I. V6n MO sey tau 20 41.082.766.629.703 40.838.524.923.677 411 1. V6n gop dm ch0 s& hCru 26.377.079.540.000 26.377.079.540.000

411a - C6 phi& ph6 thong co quyen bleu guy& 26.377.079.540.000 26.377.079.540.000

412 2. Theng du, v6n c6 phen 13.920.405.048.300 13.920.405.048.300 420 3. Qu9 khac thuOc von chO s& hCi,u 36.000.000.000 31.000.000.000 421 4. Lqi nhuen sau thug chu'a phan ph6i 749.282.041.403 510.040.335.377

421a - Lqi nhuen sau thug chin phan ph6i lOy Ice den cuoi k9 tru,6c 505.040.335.377 94.895.396.911

421b - Lqi nhuen sau thug chu'a phan ph6i k9 nay 244.241.706.026 415.144.938.466

440 TONG CONG NGUON VON 80.969.123.101.878 82.922.573.348.412

1

t/Pu72--

Ng6 Thj Huyen Ngutri lep


Nguyen Thj Thu Hien Ke toan truftg

Wang Thj Mai Hoa Tong Giam d6c

6

TOp loan Vingroup — C6ng ty CP BAO CAO KET QUA HOAT BONG KINH DOANH RIENG GOA NIEN DQ

B02a-DN

ma so CHI TIED Thuygt

minh Quy II nam 2017 Quy II nam 2016

Cho giai down tai chinh 6 thang ket

thUc ngay 30 thang 6 nam 2017

Cho giai dap') tai chinh 6 thang kit

th0c ngdy 30 thang 6 nam 2016

01 1. Doanh thu ban hang va cung cap dich vy 21.1 2.306.093.507.371 1.003.020.382.455 3.276.457.961.209 1.275.006.512.285 02 2. Chic khoin Om tri'r doanh thu 21.1 . _ _ _ 10 3. Doanh thu than ye ban hang va cung cap 21.1

dich vy 2.306.093.507.371 1.003.020.382.455 3.276.457.961.209 1.275.006.512.285 11 4. Gia vlon hang ban 22 1.463.018.336.610 708.622.760.976 1.962.100.776.300 880.354.577.921 20 5. LqinhuOn Op ve ban hang va cung cap

dich vy 843.075.170.761 294.397.621.479 1.314.357.184.909 394.651.934.364 21 6. Doanh thu host dOng tai chinh 21.2 460.396.303.399 665.832.413.795 832.130.102.269 2.840.123.099.563 22 7. Chi phi di chinh 23 712.190.558.305 800.223.294.501 1.405.534.736.224 1.672.862.202.166 23 - Trong do: Chi phi Ix vay 731.911.130.893 783.416.855.635 1.420.271.492.859 1.566.717.076.756 25 9. Chi phi ban hang 127.468.509.318 65.635.032.248 221.858.910.127 71.899.346.409 26 10. Chi phi quan lif doanh nghiOp 170.916.564.115 24.536.491.396 184.201.552.024 131.150.750.777 30 11. Lqi nhuOn than tir host Ong kinh doanh 292.895.842.422 69.835.217.129 334.892.088.803 1.358.862.734.575 31 12. Thu nhOp khic 24 2.646.519.607 2.876.797.409 4.591.857.083 3.974.164.699 32 13. Chi phi khic 24 210.249.246 1.178 1.322.953.188 751.975.258 40 14. Lqi nhuOn khic 24 2.436.270.361 2.876.796.231 3.268.903.895 3.222.189.441 50 15. T6ng 19,1 nhu.n k6 town tru,6c thu6 295.332.112.783 72.712.013.360 338.160.992.698 1.362.084.924.016 51 16. Chi phi thue TNDN hiOn hanh 25 87.372.803.069 15.504.292.196 105.022.644.294 16.319.667.197 52 17. (Thu nhOp)/Chi phi thu6 TNDN hoan Isi 25 (6.471.821.413) 542.572.484 (11.103.357.622) (471.092.249)

60 18. L94 nhuOn sau thuo TNDN 214.431.131.127 56.665.148.680doaatirtit4)6.026 -... L 1.346.236.349.068

Ng6 Thi Huy& Ngu,61 lap


Nguyen Thi Thu Hien Ke Wan truteng

Duan4 hi Mai Hoa Tong Giam CI&

7

Tap down Vingroup — C6ng ty CP

B03a-DN

BIRO CEO LU'U CHUYEN TIEN TE RIENG GIO'A NIEN DQ

Dan vi tinh: VND

Ma s6

CHI TIEU Thuyet minh

Cho giai down kV chinh 6 thang kik

thac ngay 30 thang 6 nam 2017

Cho giai down tai chinh 6 thang kelt theic ngely 30 thang 6 nam

2016

I. LU'U CHUYEN TIEN TO HOAT DQNG KINH DOANH

01 Log nhuan trutec thu6 338.160.992.698 1.362.084.924.016 Dieu chinh cho cac khoan:

02 Khiu hao va hao mon 75.373.452.903 21.211.526.874 03 Thay di cac khoin clu, phOng (12.293.652.034) 117.665.375.809 04 L8/(Lai) chenh lach b) gia (4.129.212.669) (216.896.700.000) 05 Lai Kr hoot Ong du tir (813.328.156.248) (2.522.622.006.053) 06 Chi phi lai vay 1.420.271.492.859 1.566.717.076.756

08 L71 nhuan tu, hoat ddng kinh doanh trum9c thay d61 von Iu'u Ong 1.004.054.917.509 328.160.197.402

09 Tang cac khoan phai thu (648.834.495.941) (441.696.651.757) 10 Tang hang ton kho (1.637.871.980.609) (196.732.173.409) 11 Tang cac khoan phai tra (kh6ng k6 lai vay

phai tra, thug thu nhap doanh nghiep phai nap) 4.713.842.052.014 304.536.875.470

12 Tang chi phi tra tuft (385.187.412.320) (24.029.761.786) 14 Tien Iii vay da tra (1.609.869.049.321) (1.544.315.421.322) 15 Thue thu nhap doanh nghiep da nap (96.394.974.806) (11.952.054.267)

20 Lu'u chuy6n tien than sir dyng vao hoot ddng kinh doanh 1.339.739.056.526 (1.586.028.989.669) II. LU'U CHUYEN TIEN TO' HOAT DONG DAu

TV

21 Tien chi de mua sim, xay dung tai san cds djnh va cac tai san di han khac (2.868.874.907.885) (2.282.202.161.144)

22 Tien thu iliac tir thanh 19, nhtrang ban tai - 48.562.753 23 Tien chi cho vay, mua cac Ong CV no' cOa (18.905.150.550.000) (9.697.109.235.633) 24 Tien thu FIN cho vay, ban Iai cong CV no' dm

dan vj khac 7.009.000.566.667 15.779.767.574.867 25 Tien chi du tu' gap von vao don vi khac (trir

di tier, thu ye) (903.352.658.400) (12.591.815.733.257) 26 Tien thu RA du hi, gop von vao dan vj khac

(trir di ten do dan A bj thanh 19 nArn gitr) 18.337.449.063.304 5.287.781.047.181 27 Tien thu lai cho vay, co tin va lqi nhuan

Cluvc chia 422.917.440.395 3.260.276.933.169 30 Lum chuy6n tan than MI(s& dyng vac)) hoat

Ong dau Ur 3.091.988.954.081 (243.253.012.064)

8

Nguyen Thj Thu Hien Ke toan trithrig

!Mai Hoa Tong Gam doc

TOp down Vingroup — Cong ty CP B03a-DN

BAO CAO LU'U CHUYEN TIEN Te RING (tiep theo) 0

Dan vi tlnh: VND

MO s6

CHI TIEU CHI Thu*

Cho giai door? tai chInh 6 thang keit

th0c ngay 30 thang 6 nam 2017

Cho giai Joan tai chInh 6 timing ket th0c ngay 30 thang 6 nam

2016

III. LU'U CHUYEN TIEN TO' HOAT DQNG TAI CHINH

33 Tien thu tie di vay 7.300.550.000.000 18.703.679.477.047 34 Tien chi tra rip' goc vay (11.465.515.229.790) (17.751.621.048.789)

40 Ltru oho* den than tt)4(sir dyng into) hoot Ong tai chinh (4.164.965.229.790) 952.058.428.258

50 Lu'u Owen den than trong kjf 266.762.780.817 (877.223.573.475)

60 Tien va twang (Wang den diu kk 1.360.177.826.566 1.071.293.410.389

61 Anh huteng cila thay di t9 gia hoi doai quy di ngoai te - 3.372.408

70 Tien vit twang dtnyng tan cu6i kk 4 1.626.940.607.383 194.073.209.322

1

Ng6 Thi Huyen Ngireri lap


9

TOp &An Vingroup — Cong ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG Qujellnam 2017

1. THONG TIN DOANH NGHleP

doan Vingroup - COng ty CP ("Cong ty") la mOt dog ty c6 phAn ducec thanh lep tai Viet Nam theo Gi6y chUng nhen dang k9 kinh doanh s6 0103001016 do See Ke hoach va D6u tu' thanh ph6 Ha NOi cap vao ngay 3 thang 5 nam 2002 va duvc cap lei Gi6y chi:mg nhen dang 1(9 kinh doanh sO 0101245486 vao ngay 12 thang 5 nam 2010. Cong ty sau d6 nhen duvc cac Gi6y chUng nhen dang 1(9 kinh doanh era d6i v61 Ian gan nh6t la 16n 010 63 duvc cap ngay 28 thang 02 nam 2017.

C6 phi& cCia COng ty da duvc chinh thin giao dich tai Sar Giao djch ChUng khoan thanh ph6 H6 Chi Minh ke tit ngay 19 thang 9 nam 2007 theo Quyet dinh s6 106/QD-TTGDHCM do Gam d6c SCr Giao dich ChUng khoan thanh ph6 H6 Chi Minh kje ngay 7 thang 9 nam 2007.

Hoat dOng chinh cua COng ty trong ky la du tu', xay dung va kinh doanh b6t dOng sin; ben hanh cac hoot dQng huy dOng von, dau tu g6p von; va cung cap cac djch vu hanh chinh van phong tong hop.

Cong ty c6 try see chinh tai s6 7, duong Bing Lang 1, khu d6 thj sinh thai Vinhomes Riverside, phuteng Viet Hung, quen Long Bien, thanh ph6 HA NQi, Viet Nam. C6ng ty c6 mOt chi nhanh co dia chi tai s6 72, ph6 Le Thanh T6n va 45A, ph6 L9 Ty, Twig, phuerng Ben Nghe, quen 1, thanh ph6 H6 Chf Minh, Viet Nam.

Tai ngay 30 thang 6 nam 2017, Cong ty c6 52 cung ty con. Thong tin chi bet ye cac cung ty con va t‘) le ID& quyet, tjr le Ioi ich cua C6ng ty trong cac cung ty con nay ducec trinh bay tai Phy lyc 1.

2. ca SO TRINH BAY

2.1 Chan 'mn va Ch6 d4) kit Wan 6p dyng

Bao cao tai chinh rieng cua C6ng ty duvc trinh bay bang d6ng Viet Nam ("VND") phil hop v61 Cho dO ke toan doanh nghiep Viet Nam va cac Chan muc Ke toan Viet Nam do BO Tai chinh ban hanh theo:

► Quyet dinh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ye viec ban hanh b6n Chan mi,rc Ke toan Viet Nam (Dot 1);

► Quyet dinh so 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ye viec ban hanh sau Chan muc Ke toan Viet Nam (Dot 2);

► Quyet djnh s6 234/2003/QD-BTC ngay 30 tang 12 nam 2003 ye viec ban hanh sau Chan muc Ke toan Viet Nam (Dot 3);

► Quyet dinh s6 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ye viec ban hanh sau Chan muc Ke toan Viet Nam (flcd 4); va

► Quyet djnh s6 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ye viec ban hanh b6n Chu6n muc K6 toan Viet Nam (DO 5).

Theo d6, bao cao tai chinh rieng duvc trinh bay kern theo va viec sit dyng bao cao nay khang danh cho cac d6i tu'Qng khong duvc cung cap cac thong tin ye cac thu tyc va nguyen tac va th6ng le Ice toan tai Viet Nam va han nCra khOng duvc chic djnh trinh bay tlnh hlnh tai chinh, kat qua hoot Ong kinh doanh va lu'u chuyen tier' to theo cac nguyen tac va thong le ke toan duvc ch6p nhen rOng rai 6 cac nu6c va lanh th6 khac ngoai Viet Nam.

10

Cong ty Vingroup — Cong ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RING (tiep theo) Qu9 II nam 2017

2. cast" TRINH BAY (tiep theo)

2.2 Hlnh thft s6 k6 to8n dp dyng

Hlnh thirc s6 kb town ip dung duvc ding k9 cua Cong ty la Nhet k9 chung.

2.3 Mon CIO k4 town

Nien dQ ke town Ap dung cho viec lip bao cao tai chinh rieng bat dau tar ngay 1 thing 1 va kat th0c ngay 31 thing 12.

2.4 Don vi thin t ghl s6 loi tan

Bao cao tai chInh Hang eltoic lep bang dan vj ten to cua COng ty la VND.

3 TOM TAT CAC CHINH SACH Ke TOAN cNci YEU 3,1 Tien va cdc khoin twang dinyng den

Tien va cac khan twang du'ang tien bao g6m tien met tai qug, tien girl ngan hang, cac khoin dau ngen han c6 th&i han g6c khOng qua ba thing, c6 tfnh thanh khoin cao, c6 khi nang chuyen doi de ding thanh cac luvng tien xic djnh va khOng c6 nhieu riii ro trong chuyen d6i thanh then.

3,2 Hang ton kho

Bat dung san da ban

Bet Ong sin dirac mua hoic duvc xay dkrng de ban trong qui trinh hoat dOng blnh thirtmg cOa COng ty, khOng phai de cho thug hoic ch& tang gia, dirac ghi nhen la hang ton kho theo gia that) han giCra gia thanh de &ea m6i sin pham den vj trf va dieu kien hien tai va gia trj thuan c6 the thkrc hien duvc.

Gia thanh dm hang ton kho bao g6m: ► Chi phf tier) sir dung dat va tier) thug dat;

► Chi phf xay dkrng tri cho nha thau; ► Chi phf lai vay, chi phf tu' yen, thiet kit, chi phf san lap, den b0 giii phOng mat bang, phf tu' yen,

thus chuyen nhuvng dat, chi phi quin ly xay ding chung, va cac chi phf lien quan khic.

Gia trj than c6 the thkrc hien duvc la gia ban Lrac tfnh cOa hang ton kho trong dieu kien kinh doanh binh thir&ng, dkra ten gift thj tru,deng vao ngay bao cao, trip chi phf Lem tfnh de hoin thanh va chi phf ban hang Lem tinh.

Gia von dm bet dOng sin d9 bin duvc ghi nhen ten bao cao kat qui hoat Ong kinh doanh rieng dkra tren cac chi phi trkrc tiep tao thanh bet Ong sin d6 va chi phf chung duvc phan 1)6 tren ca s& den tfch Wang 0,ng dm bet Ong sin d6.

Hang tOn kho khac

Hang ton kho duvc ghi nhen theo gia thap han giCra gia thanh de du'a m6i sin pham den vj trf va dieu kien hien tai va gia trj thuan c6 the thkrc hien duvc.

Gia trj than c6 the thkrc hien duvc la gia bin irk tfnh cua hang ton kho trong dieu kien kinh doanh blnh thir&ng trip chi phf uttc tfnh de hoar) thanh va chi phf bin hang vac tfnh.

COng ty dp dung phu,ang phap ke khai thuteng xuyen a hach town hang ton kho, trong d6 gia trj cua hang tan kho dirac xic djnh theo gia von thkrc to theo phirang phi') nhip trirac, xuet tru,ac.

11

TOp coon Vingroup — Cling ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RING (Op theo) Qu9 II nom 2017

3 TOM TAT CAC CHINH SACH KE TOAN CHI) yeu (tiep theo)

3,2 Hang ton kho (tiep theo)

Dv phOng giam gib hdng ten kho

Du, phbng cho hang t6n kho duvc trich lap cho phan gia trj di kien bj ton that do cdc khoan suy giam trong gid trj (do gidm gid, hu' hang, kern pham chat, 16i theri v.v.) c6 the xay ra d61 vdei nguyen vat lieu, thanh pham, hang hod ton kho thuOc quyen saf hCru cua COng ty dvra tren beng chi:mg hop 19 ye sty suy giim gia trj tai ngay ket th0c k9 ke town. S6 tang hoec giim khodn du, phOng gam gia hang ton kho duvc hach town vao gid van hang ban trong k9.

3,3 Cac khoan phal thu

Cdc khodn phdi thu duvc trinh bay tren bdo cdo tai chInh rieng theo gia trj ghi s6 cdc khoin phdi thu ter khdch hang va phdi thu khdc sau khi can ter cdc khoin dye phong du,c7c lap cho cdc khodn phdi thu kh6

Du, phemg no phai thu kh6 MN the hien phen gib trj cOa cdc khoin phi' thu ma C6ng ty dkr kien kh6ng c6 khd nang thu hal tai ngay kat th0c kjr ke toan. Tang hoec giam s6 du, tai khoin du, phong duvc hach town vao chi phi quin 19 doanh nghiep trong bdo cdo tai chInh Hang.

3,4 TM san c6 djnh hen, hinh

Tai san c6 djnh hlnh duvc the hien theo nguyen gia trip di gid trj hao mon lOy ke.

Nguyen gid tai san c6 djnh bao g6m gid mua va nhO,ng chi phi c6 lien quan try'c tiep den viec tai san vao host dQng nhu' dy' kien. Cdc chi phf mua sam, nang cap va doi mdei tai san c6 djnh duvc ghi tang nguyen gid cOa tai san va chi phi bao trl, sera chCra duvc hach town vao ket qui host dQng kinh doanh rieng khi Oat sinh.

Khi tai san efu,qc ban hay thanh 19, nguyen gid va gid trj hao mon lOy ke duvc x6a s6 va cdc khodn lei 16 phdt sinh do thanh 19 tai san du'gc hach town vao kat qui hoot dQng kinh doanh rieng.

3,5 Tal san c6 djnh ve• hinh

TA' san c6 djnh v6 hinh (limo ghi nhen theo nguyen gid trip di gid trj hao mon lOy ke. Nguyen gia tai san c6 djnh v6 hinh bao g6m gid mua va nhCrng chi phf c6 lien quan tru,c bap den viec dira tai san vao sir dung nhu' du, kien.

Cdc chi phf nang cap va dbi meri tai san c6 djnh v6 hinh Cluvc ghi tang nguyen gia cua tai san va cdc chi phf khdc duvc hach town vao kat qui hoot dOng kinh doanh rieng khi phdt sinh.

Khi tai san c6 djnh v6 hlnh du,o'c ban hay thanh 19, nguyen gid va gia trj hao mon lOy ke dtrgc x6a s6 va cdc khodn lei 16 phat sinh do thanh 19 tai san dirQc hach town vao kat qua host dQng kinh doanh rieng.

12

TOp (loan Vingroup — Cong ty CP B09a-DN

THUYET MINH BAO CAO TAI CHINH RING (tiep theo) Qui II nem 2017

3. TOM TAT CAC CHiNH SACH KE TOAN CHU Yell (tiep theo)

3,6 Khiu hao va hao mon

Kheu hao va kheu trir tai sin cO djnh hO'u hlnh va tai sin c6 djnh v6 hlnh dU'Q'C trfch theo phtyang phap khau hao diyerng throng trong suet th61 gian hCru dung trim tinh cua cac tai sin nhu, sau:

Nha Oa vet kien trim May m6c va thiet bj Phtrang titan ven tai Thiet bj, dung cy quin Iy Phan mem may tinh

38 nom 3 - 10 rift 3- 10 ndm 3 - 5 nom 3 - 8 nom

3,7 Bit dung min deu tu,

Bet dOng sin dau tu' duvc the hien theo nguyen gid bao g6m ca cac chi phi giao dfch lien quan trir di gid trj hao mon lOy ke.

Cac khoin chi phi lien quan den bet dOng sin du kr phit sinh sau ghi nhen ban dau duvc hach town vao gia trj con lai cud bet dOng sin dau tu, khi Cong ty c6 kho nang thu duvc cac lqi ich kinh to trong twang lai nhieu han mirc hoat ding duvc ddnh gid ban dau dm bet dOng sin dau d6.

Kheu hao va kheu trir bet dOng sin dau tu, duvc trfch theo phirang phdp kheu hao du'O'ng theng trong suet th&i gian hCru dung vac tinh cua cac bet dOng sin nhu' sau:

Nha cira, vet kik trim 30 - 50 nom

Quyen sir dung det duvc ghi nhen la bet dOng sin dau tu, bao gom quyen sir dung det c6 theri han duvc cep cho COng ty nhem muc dich phit then cac bet Ong sin dau hr. Cac guy& sir dung (Jet c6 th61 han d6 duvc trfch khau hao trong suet thO'i han duvc cep phep.

Bet Ong sin au kr khong con duvc trInh bay trong bang can di ke toan rieng sau khi CIA ban hoc sau khi bet dOng sin dau hi, de khong con duvc sir dung va xet they khong thu duvc Icei fch kinh to trong tizang Iai ter viec thanh ly bet Ong sin dau tu' d6. Chenh lech giCra tien thu than tex viec bin tai sin v&i gid trj con Iai dm bet dQng sin dau tu' dirqc ghi nhen vac) ket qui hoat Ong kinh doanh rieng trong ky thanh

Viec chuyen ter bet dQng sin chit s& Wu sir dung thanh bet dOng sin du kr chi khi c6 sit thay dbi ye myc dfch SCF dung nhu, truerng hqp chit ar hCru chern dirt sir dung tai sin d6 va bet dau cho ben khdc thug hoat dOng hoc khi ket thitc giai down xay dy,ng. Viec chuyen ter bet Ong sin dau tu, sang bet Ong sin chit sir hCru sir dung hay hang ton kho chi khi c6 sty thay dbi ye myc dfch sir dung nhty cac trty&ng hqp chit s& Wu bet dau sir dung tai sin nay hoc bet dau then khai cho muc dfch ban. Viec chuyen tir bet dOng sin dau tu' sang bet Ong sin chit s& hCru sir dung hoc hang ton kho kh6ng lam thay d6i nguyen gid hay gia trj con lai dm bet dOng sin tai ngay chuyen Cf6i.

3,8 Chi phi dl vay Chi phi di vay bao g6m lei tiers vay va cac chi phf khdc phat sinh lien quan try,c tiep den cac khoin vay cua doanh nghiep. Chi phf di vay dt.rot hach town nhu' chi phf phdt sinh trong ky ngoai trir cac khoin diroic von h6a nhu' theo nOi dung dm Clop tier) theo.

Chi phf di vay lien quan try,c tier) den viec mua sem, xay cluing hoc hlnh thanh mOt tai sin cu the can c6 mOt gian du dai de c6 the dim vao sir dung theo muc dich djnh tuft hoec de ban &rot von h6a vao nguyen gia cua tai sin d6.

3,9 Chi phi tra tnror

Chi phi tra tuft bao gem cac chi phf tra twin ngen han hoc chi phi tra tuft dai han tren bang can d6i Ice toan rieng va duvc phan b6 trong khodng th&I gian tra hitt !vac thtri gian cac Iqi Ich kinh to tvoing Crng duvc too ra tit cac chi phf nay.

13

TOp down Vingroup — Cong ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG theo) Quji II nem 2017

3. TOM TAT CAC CHINH SACH KE TOAN CHID YEU (tiep theo)

3,9 Chi phi Mt MA* (tiep theo)

Chi phi tra tuft dai han bao gom chi phf thue dat dai han tra tuft va cac chi phf tra mien khac mang lai lai Ich kinh tie trong khoing theri gian tren mQt chu ky kinh doanh thong thin:mg.

3.10 Cac khohn tu,

Diu tu, vac Ong ty con

Cac khoin ddu tu, vao cac cong ty con ma trong 416 COng ty nam quyen kiem soat du,qc trinh bay theo phuiang phap gia g6c ten bang can di ke toan rieng.

Cac khoin phan ph6i lqi nhuin ma C6ng ty nhin duvc tit s6 Igi nhuin lOy ke cua cac cung ty con sau ngay Cong ty nem quyen kiem soot duvc ghi vao ket qui hoat dQng kinh doanh rieng cua COng ty. Cac khoin phan ph6i khac duvc xem nhu, phan thu holcua cac khoin dau tu, va duvc trir vao gia trj deu tux.

Deu ttv vac Ong ty lien ket

Cac khoan dau ttx vao cac cOng ty lien kat ma trong da COng ty c6 anh hu,drng dang ke duvc trinh bay theo phtrang phap gia g6c tren bang can di ke toan rieng.

Cac khoin phan ph6i lqi nhuin tir s6 Igi nhuin thuan lay ke cua cac cong ty lien ket sau ngay COng ty co inh hu,(!eng clang ke duvc phan b6 vao ket qui hoat dOng kinh doanh trong kjf cua Cong ty. Cac khoin phan ph6i khac duvc xem nhu, phan thu h6i cac khoin dau tu, va duvc trix vao gia trj dau tu,.

Chang khodn kinh doanh vO ddu ttr g6p v6n vac dan vj khdc

Chirng khoan kinh doanh va dau tu, g6p von vao elan vj khac dixqc ghi nhin theo gia mua thkrc te.

Du, phong glom gia trj cac khodn chimg khoan kinh doanh va cOc khoOn ddu tut Op von

Dv, phong du,qc lip cho viec gam gia trj cua cac khoin chi:mg khoan kinh doanh va cac khoin dau tu, g6p von vao ngay ket thOc kj( ke toan theo Wang den cua Th6ng tu, 228/209/TT-BTC do BO Tai chfnh ban hanh ngay 7 thang 12 nam 2009 du,qc sCra d6i, b6 sung bbl Thong tu, 89/2013/TT-BTC do BO Tai chfnh ban hanh ngay 28 thang 6 nem 2013. Tang hoc gam so du, tai khoin dy' phong Cruvc hach toan vao chi phf tai chfnh trong bao cao kat qui hoat dOng kinh doanh rieng.

Ddu tu' nem gilt den ngOy dao tgin

Cac khoin deu tu, nem giCr den ngay dao han duvc ghi nhin theo gia g6c. Sau khi nhin ban dau, cac khoin dau tu, nay duvc ghi nhin theo gia trj c6 the thu h6i. Cac khan suy gam gia trj cua khoin dau tu, neu phat sinh duvc hach toan vao chi phi trong kji va gift trix trkrc tap gia trj dau tux.

3.11 Cac khan phal tra va chi phi trich trutrc Cac khan phii tra va chi phf trfch tuft duvc ghi nhin cho so tier, phii tra trong Wang lai lien quan den hang h6a va dich vy Crá nhin duvc khOng phy thuQc vao viic COng ty de nhin duvc h6a dan cua nha cung cep hay chin. Cac khoin phii tra nha thau xay dkrng cho dur an bet dOng san dusqc ghi nhen theo Wen bin nghiern thu kh6i luvng giO'a hai ben, khOng phy thuOc vao viec COng ty da nhin duvc h6a dan cua nha cung cap hay china.

14

TOp down Vingroup — C6ng ty CP B09a-DN

THUYET MINH BAO cAo TAI CHINH RING Op theo) Qu9 II nam 2017

3. TOM TAT CAC CHINH SACH KE TOAN CHID YEU (tiap theo)

3.12 Trqcolp th81 vhp phal tra

Try cap thei vidc cho nhan vian (Vac trfch truck vao cu6i m6i k9 bao cao cho toan b0 ngutri lao dOng da lam vi0c tai COng ty &vac hen 12 thang cho den ngay 31 thang 12 nam 2008 vbi mirc trfch cho m6i nam lam viec tfnh den ngay 31 thang 12 nam 2008 bang mQt neva min !Jiang blnh quan thang theo Ludt Lao dOng, Lust bao hiem xa hOi va cac van bin hirOng dAn c6 lien quan. Mirc 'yang blnh quan thang de tinh try cap thOi viec se &Jac dieu chinh vao cu6i m6i kj( bao cao theo mirc Ikrang blnh quan cua sau thang gan nhat tfnh den thOi diem Idp bao cao. Phan tang Ian trong khodn trfch trwfrc nay sa duvc ghi nhOn vao bao cao kat qua kinh doanh riang.

Khoin to' cap thai vi0c trich truck nay duvc sir dung de tra tra cap tit' viec cho ngirtri lao Ong khi cham dirt hap &rig lao dOng theo Dieu 48 cua BO lust Lao Ong.

3.13 Cac khan dq phong

Cong ty ghi nhOn dkr phOng khi c6 nghTa vu no' hiOn tai (nghTa vu phap l hoc nghTa vu lien MA) la kat qui cua mOt skr kien eta xay ra trong qua khir. Viec thanh toan nghTa vu no' nay c6 the se den den skr gam silt ye nhCmg lai fch kinh to va C6ng ty c6 the du'a ra duvc mQt krOc tfnh Clang tin cay ye gia trj cua nghTa vu no' CIO.

Khi Cong ty cho rang mOt phan hodc toan bO chi phf de thanh toan mOt khan dkr phong sa duvc hoan lai bed mOt ban thir ba, of du nhu' thong qua hap dong bdo hiem, khodn b6i hoan nay chi dim ghi nhOn la mQt tai san riang biOt khi vi0c nhOn duvc bbi hoan la On nhu' chac chin. Chi phf lien quan den cac khan du, phong duvc hach toan \do kat qua host dOng kinh doanh Hang sau khi eta trir di cac khoin b6i hoar,.

Neu inh hutmg ye gia trj theri gian cua ten la tong yeu thl gia trj cua mOt khoin dkr phong can duvc chi& khau ye gia trj hiOn tai sir dung t9 10 chiat khaki la t9 10 thug va phdn anh r6 nhOmg rui ro cu the cua khan ng do. Khi gia trj cua khan dkr phong duvc chi& khau, phan tang len theo thol gian cua khan dkr phong dkrac ghi nhOn la chi phi tai chinh.

3.14 Cac nghlOp vir bang ngopi te

Cac nghiep vu phat sinh bang cac dan vj tien t$ khac veri dan vj tie!, to ka toan cua COng ty duvc hach toan theo t9 gia giao djch thkrc to vao ngay phat sinh nghiap vu theo nguyen tic sau:

Nghiep vu lam phat sinh cac khan phdi tra duvc hach toan theo t9 gia ban dm ngan hang thvang mai nai COng ty dkr kik giao djch.

Giao djch mua sarn tai san hodc cac khan chi phi duvc thanh toan ngay bang ngoai ta (khong qua cac tai khan phai tra) duvc hach toan theo t9 gia mua cua ngan hang thkrang mai nai Cong ty thkrc hien thanh toan.

Tai ngay kat thiic ky ke toan, cac khoan myc tien t$ c6 g6c ngoai &sac danh gia lai theo t9 gia giao djch thkrc to tai ngay dm bang can it6i ke toan theo nguyen tic sau:

Cac khan myc ten t$ duvc phan loci la tai san duvc hach toan theo t9 gia mua cua ngan hang thkrang mai nai COng ty thuteng xuyen c6 giao djch. Cac khan muc ten t$ dkrac phan loci la no' phdi tra &Tic hach toan theo ty gia ban dm ngan hang thiyang mai nai C6ng ty thkrOng xuyen CO giao djch.

Tat ca cac khodn chanh loch ty gib thkrc to phat sinh trong kjf va chanh loch do danh gia lai s6 du, ben to c6 g6c ngoai tO cu6i ky duvc hach toan vao kat qua host dQng kinh doanh riang.

15

Tap doan Vingroup — C6ng ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG theo) Qujt II nom 2017

3. TOM TAT CAC CHINH SACH KE TOAN CHO YEU (tiep theo)

3.15 Chl phi phat hanh tral phhiu

Chi phi phat hanh trai phi& du,qc phan b6 dan phO hqp vai kjt han trai phi& theo phiyang phap duttng thing va ghi nhOn vao chi phi tai chInh hoac v6n h6a. Tai thOi diem ghi nhOn ban dau, chi phf phat hanh trai phi& du,qc ghi gam mOnh gia cua trai phieu. Dinh kjf, ke toan phan b6 chi phf phat hanh trai phi& bang cach ghi tang gia trj menh gia trai phi& va ghi nhOn vao chi phf tai chfnh hoac v6n h6a phu hqp vel viec ghi nhOn lai vay phai tra cua trai phieu.

3.16 C6 phMu guy

Cac cung cu von ch0 sde hCru du,qc C6ng ty mua Iai (c6 phi& quy) dt.rac ghi nhOn theo nguyen gia va trO, vao v6n chi) sey hCru. C8ng ty khOng ghi nhOn cac khoan iav(I6) khi mua, ban, phat hanh hoac huy cac Ong cu v6n chi) s& hO,u cua mlnh.

3.17 Phan chin log nhun

Lqi nhan than sau thus thu nhOp doanh nghiOp CO the du,qc chia cho cac nha dau sau khi faai hOi dong c6 dong phe duyet va sau khi da trich lOp cac quy du, phong theo Dieu le COng ty va cac quy djnh cOa phap lint Viet Nam.

COng ty trich cac quy diy phong ter lqi nhan than sau thug thu nhOp doanh nghlOp cua Cong ty theo de nghj cua HOi dong Quart trj va &tin cac c6 d6ng phe duyet tai dal NA dong c6 dong thu'o'ng nien.

3.18 Ghl nhOn doanh thu

Doanh thu du,qc ghi nhOn khi C6ng ty CO khi nang nhOn dirqc cac Iqi fch kinh to CO the xac djnh du,qc mOt cach chic chan. Doanh thu du,qc xac djnh theo gia trj hqp ljt cua cac khoin da thu hoac se thu du,qc sau khi tit di cac khoin chi& khau thtrang mai, Om gia hang ban va hang ban bj tra lai.

Cac lieu kien ghi nhOn CV the sau day cOng phai &Tic dap Ong khi ghi nhOn doanh thu:

Doanh thu chuyein nhucrng bat dung san

Doanh thu chuyen nhuvng bet dQng san du,qc ghi nhen khi phan Ian cac rui ro va lqi ich On lien vai guy& ser hCru bet dQng san du,qc chuyen giao cho ngutti mua.

Doanh thu cho thuO bat dOng san

Doanh thu cho thug bet dQng san du,qc ghi nhOn ten boo coo kat qua hoat dQng kinh doanh theo phtyang phap &rang thing dkra ten Mai han dm hap ding thus.

Doanh thu ter ban hang hoe

Doanh thu tir ban hang h6a du,qc ghi nhOn khi cac rui ro tong yeu va cac quyen so, hCru hang h6a da dircec chuyen sang ngutti mua, thuttng la tiling yeti viec chuyen giao hang NM.

Doanh thu cung cap djch V(1

Doanh thu cung cap dich vu du,qc ghi nhOn khi cac djch vu du,qc cung cap cho khach hang.

Thu nhep ter hoot dOng kinh doanh cherng khoan/chuygn nhvong v6n Thu nhOp ter hoot dQng kinh doanh ching khoan va chuyen nhu,ceng von dirqc xac djnh la phan chenh lOch giCra gia ban va gia v6n chi:mg khoan. Thu nhOp nay dirqc ghi nhOn vac) ngay phat sinh giao dich, tin IA khi hqp dong chuyen nhuvng dtrqc thuic hien.

16

TOp doan Vingroup — C6ng ty CP B09a-DN

THUYET MINH BAO CAO TAI CHINH RING (ti6p theo) Quy II nam 2017

3. TOM TAT CAC CHINH SACH KE TOAN CHU Yell (tiep theo)

3.18 Ghi nhp doanh thu theo)

Tien lai

Doanh thu dirqc ghi nhen khi tien lai phat sinh tan ca sdr dOn tich (c6 tfnh den 191 tin ma di san dem lai) trir khi kha nang thu hOi ten lai khOng chac chin.

C6 tor

C6 tin Efuvc ghi nhen la doanh thu khi quyen lqi dirqc nhen c6 tCrc cua COng ty vdi ttr cach la nha dau ttr duvc xac djnh.

3.19 Thu4

Thug thu nh$p hiOn hanh

Tai san thug thu nhip va thue thu nhip phai nOp cho nam hien hanh va cac nam tru,doc xac djnh bang sO tien dt,r kien phdi nQp cho (hoac duvc thu h6i Er) ca quan thug, dkra tren cac min thue suAt va cac lust thue c6 hieu Ikrc den ngay kat thOc nien dQ Ice town.

Thu6 thu nhap hien hanh dvqc ghi nhen vao kat qua host dQng kinh doanh ngoai trir truteng hqp thue thu nhip phat sinh lien quan den mQt khoan myc dirqc ghi thong vao von cha se' hCru, trong truteng hqp nay, thu6 thu nhap hien hanh cOng dkrac ghi nhen tn,rc tiop vao von chu sb hCru.

COng ty chi cluvc bu trir cac tai san thu6 thu nhip hien hanh va thu6 thu nhip hien hanh phai tra khi COng ty c6 quyen hqp phap duvc b0 tit giCra tai san thue thu nhip hien hanh veri thu6 thu nhip hien hanh phai nOp va doanh nghiep du, djnh thanh town thue thu nhip hien hanh phai tra va tai san thue thu nhep hien hanh ten ca sat thuan.

Thug thu nh$p han lai

Thu6 thu nhip hoan lai &NT xac djnh cho cac khan chenh loch tam th61 tai ngay kat th0c ky ke town nam giO,a ca sfr tlnh thug thu nhip cua cac tai san va nq phai tra va gia trj ghi s6 cua chOng cho muc dIch lip bao cao tai chlnh rieng.

Thu6 thu nhip hoan lai phai tra duvc ghi nhan cho tot ca cac khoin chenh Inch tam thol chju thue, ngoai trir:

A

17

TOp doan Vingroup — Cong ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG theo) Quji II nom 2017

3. TOM TAT CAC CHINH SACH KE TOAN CHID YEU theo)

3.20 Thud (tiep theo)

► Thue thu nhap hoan Iai phdi tra phat sinh tO, ghi nhan ban dau cOa mQt tai san hay nq phai tra tir mOt giao djch ma giao djch nay khOng c6 inh WON den Iqi nhuin town hoac Iqi nhuan tfnh thus thu nhap (hoac 18 tfnh thus) tai then diem phat sinh giao djch;

► Cac chenh loch tam then chju thus gin lien vol cac khoan dau tu, vao c6ng ty con, Ong ty lien kit va cac khoan von Op lien doanh khi c6 khd nang kiem soat thO'i gian hoan nhap khoin chenh lenh tam theri va chic chin khoan chenh loch tam ttnYi se khOng dirqc hoar' nhap trong Wang Iai c6 the du, down.

Tai san thus thu nhap hoan lei can du,qc ghi nhan cho tot ca cac chenh lech tam thOi duvc kheu trip, gia trj dim khau tar chuyen sang cac nom sau cOa cac khoan 16 tfnh thus va cac khoan u'u dai thus chu'a sip dung, khi chac chan trong Wang Iai se c6 Iqi nhuan tfnh thus de sir dung nh&ng chenh loch tam thO'i du,qc khau tit% cac khoan 16 tfnh thus va cac dai thus chva sir dung nay, ngoai trip:

► Tai san thus hoan lei phat sinh tO, ghi nhan ban dau cua mOt tai sin hoac nq phai tra tir mQt giao djch ma giao djch nay khOng c6 anh hutmg den Iqi nhuan ke toan hoac Iqi nhuan tfnh that thu nhap (hoic 16 tfnh thus) tai 9161 diem phat sinh giao djch;

• veri cac chenh lech tam thtti du,qc khau trO, phat sinh tit cac khoan dau tu' vao cac c6ng ty con, Ong ty lien kit va cac khodn von g6p lien doanh, tai san thus thu nhap hoan lei du,qc ghi nhan khi chic chan la chenh lenh tam theri se dirqc hoan nhap trong Wang Iai c6 the dkr down du,qc va c6 Iqi nhuan chju thus de sir dung du,qc khoan chenh lech tam thtti d6.

Gia trj ghi s6 cua tai sin thus thu nhap doanh nghiep hoan lei phai du,qc xem xet lai vao ngay kit thOc ky ke town va phdi giam gia trj ghi s6 cOa tai san thug thu nhap hoan lei den min Pao dim chic chin c6 dO Iqi nhuin tfnh thug cho phep Iqi ich cua mQt phan hoic town b0 tai sin that thu nhap hoan lei dirqc sir dyng. Cac tai sin thus thu nhap doanh nghiep hoan Iai chva ghi nhin trirdec day dtrqc xem xet lei vao ngay kit th0c ky ke town 0 dtrqc ghi nhan khi chic char' c6 dO Iqi nhuan tfnh thus de c6 the sir dung cac tai sin thug thu nhap hoan lei chu'a ghi nhan nay.

Tai san thug thu nhap hoan lei 0 thus thu nhap hoan Iei phai tra du,qc xac djnh theo thug suet du, tfnh se ap dung cho nien dO tai chfnh khi tai sin dim thu hoi hay nq phai tra du,qc thanh town, dkra ten cac mu,c thus suet 0 lust thus c6 hieu laic vao ngay kit th0c kji ke town.

Thus thu nhap hoan lei du,qc ghi nhan vao kit qua host dQng kinh doanh ngopi trir trizerng hqp thus thu nhap phat sinh lien quan den mOt khan nix duvc ghi throng vao von chu se' hCru, trong tieing hqp nay, thug thu nhap hoan lai Ong dt.rqc ghi nhan tru'c tiep vao von ch0 s& hCru.

C6ng ty chi du,qc 1)0 trO, cac tai san thus thu nhap hoan lei 0 thus thu nhap hoan lei phai tra khi doanh nghiep c6 guy& hqp phap du,qc bu tree giCra tai sin thus thu nhap hien hanh veri thus thu nhap hien hanh phai Op va cac tai san thug thu nhap hoan lei 0 thus thu nhap hoan lei phdi tra lien quan tdei thus thu nhap doanh nghiep dt.rqc quanljf ID& ding mQt ca quan thus:

► f;i6i vai ding WA dan vj chju thus; hoic

► C6ng ty dkr djnh thanh town thus thu nhap hien hanh phai tra va tai san thug thu nhap hien hanh tren co, s& than hoac thu h61 tai san d6ng thO'i veri viec thanh town nq phii tra trong trig kS' Wang lai khi cac khan trgng yeu cua thus thu nhap hoan lei phai tra hoac tai sin thus thu nhap hoan lei du,qc thanh town hoac thu 1161

18

TOp down Vingroup — Cong ty CP

THUYET MINH BAO CAO TAI CH1NH RIENG (tiep theo) Quy II nam 2017

4 TIEN VA CAC KHOAN TU'aNG DU'aNG TIEN

B09a-DN

Dan vi tInh: VND S6 cu6i ki

S6dau k$'

Tien mat

634.412.723

639.753.275 Tien girl ngan hang

1.619.382.661.420

1.359.538.073.291 Cac khoan Wang dtrang tien

6.923.533.240

TONG CONG

1.626.940.607.383 1.360.177.826.566

Cac khoan tying &rang tien t6i ngay 30 thang 06 nam 2017 la khoan ben geri co ky han mOt thang vdi lai swat 4,3%/nam.

19

TOp doan Vingroup — C6ng ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RING (tiep theo) Qu9 II nam 2017

5. DAU TLY TAI CHLNH

5.1 Chamg khoin kinh doanh Dan vi tInh: VIVD

s6 cuoi k, s6 dhu icy

Gia g6c Gia tri hap I" Dv phOng Gia g6c Gia tn hap Iff Drr phong

- C6 phi& Nem yet DPM (i) 32.369.112.000 14.060.520.000 (18.308.592.000) 32.369.112.000 13.372.452.000 (18.996.660.000)

TONG CQNG 32.369.112.000 14.060.520.000 (18.308.592.000) 32.369.112.000 13.372.452.000 (18.996.660.000)

(i) C6 phi& Tong Cong ty Phan bon va Hoa ch6t D6u khf;

5.2 Diu tu' n&m giti, din ngay ciao halt

Dan vi tinh: VIVID S6 cu6i k)% S6 du kjf

Gia g6c Gia tn ghi s6 Gia g6c Gia tri ghi s6

- Tr-61 phi& 20.000.000.000 20.000.000.000 20.000.000.000 20.000.000.000 TONG CQNG 20.000.000.000 20.000.000.000 20.000.000.000 20.000.000.000

20

Dan vi tfnh: VND

Sd cu6i ky SO du kk

2.401.856.342.000

849.065.669.474 631.393.854.072

216.937.389.319 223.715.714.426

53.611.847.905 28.408.278.592

3.521.471.248.698 883.517.847.090

270.549.237.224 237.462.664.959

3.250.922.011.474 646.055.182.131

SO cuOi ky

138.077.886.534

23.206.019.268.828

23.344.097.155.362

60.000.000.000

Dan vi tInh: VND S6 du ky

83.077.886.534

39.000.000.000

9.794.053.910.481

9.916.131.797.015

55.000.000.000

(39.000.000.000)

2.704.370.400.000

60.000.000.000 2.720.370.400.000

S6 cu6i ky

1.554.368.227.486 106.367.828.140

1.035.000.000.000

120.000.000.000 553.177.771.392

Dan vi tlnh: VND S6 du kk

1.185.778.045.730

137.953.464.430 2.535.000.000.000

120.000.000.000

278.616.587.241

3.368.913.827.018 4.257.348.097.401

1.988.254.641.343 3.471.818.845.648

1.380.659.185.675 785.519.251.754

TOp down Vingroup — Cong ty CP THUYET MINH BAO CAO TAI CHINH RING (tiep theo) Chl II nam 2017

6. PHAI THU TO' KHACH HANG

B09a-DN

Ngin hen:

Phai thu tip chuyen nhuvng cac khoan Eau tu, Phai thu phi djch vy quail ly va thiroing hieu tir cac ben lien quan

Phai thu tip chuyen nhuvng bet dOng san Phai thu tit cho thug bet dOng san deu tu' va cung cap dich VI,1 lien quan

TONG CQNG

Trong do: Phai thu nglin hen ter khach hdng Phdi thu nan hen ter ben lien quan (thuyet minh s6 27.2)

7. PHAI THU It CHO VAY

Ngin hen:

Cac khoan cho vay cac dbi tac doanh nghlep

Cac khoan cho cac ben lien quan vay dai han den han thu hoi Cac khoan cho vay cac ben lien quan

TONG CQNG

Dal hen:

Khan cho d6i tac doanh nghiep vay

Cac khoan cho cac ben lien quan vay dai han den han thu hdi Cac khoan cho cac ben lien quan vay

TONG CQNG

8. PHAI THU KHAC

Ngin hen: Lei phai thu tit cho vay va tien giri Ky qu9 dam bao nghTa vy thanh town

Phai thu loi khoan det coc cho hop (Tong hap tac dau tu'

Phai thu tCr det coc ten (Mt dy' an tiern nang

Phai thu khac

TONG CQNG

Trong do: Phdi thu flan hen khdc Phal thu Flan hen khdc ter ben lien quan (Thuyet minh s6 27.2)

21

TOp down Vingroup — C6ng ty CP THUYET MINH BAO CAO TAI CH1NH RIENG (tiep theo) Quy II nam 2017

8. PHAI THU KHAC (tiep theo) Dal hen:

B09a-DN

Ky qug, ky cuvc dal han 120.190.140.000 120.190.140.000 TONG CQNG 120.190.140.000 120.190.140.000

9. HANG TON KHO Dan vi UM: VND

S6 cu6i ky SO du ki

Bet dOng san de ban Mang xdy dy'ng 6.928.383.308.411 5.290.511.327.802

TONG CQNG 6.928.383.308.411 5.290.511.327.802 Der phong giam gia hang ton kho Gla tri their' dm hang ton kho 6.928.383.308.411 5.290.511.327.802

10. CHI PHI TRA TRU'O'C Dan vi tlnh: VND

1 S6 cu6i S6 du kk 1

Ngin han: Chi phi ban quyen chap mom 7.557.454.545

Thue thu nhap doanh nghiep tam nQp 23.908.416.640 12.976.433.498

Chi phi ban hang lien quan den cac can hd chu'a ban giao

106.957.026.596 73.440.265.060

Chi phi bdo lanh trai phi& tra tuft 13.043.013.840 14.874.932.390

Chi phi tra tuft ngen han khac 6.679.617.169 5.795.142.571

TONG CQNG 150.588.074.245 114.644.228.064

Dal hen:

Chi phi cung cep djch vu quan ly van phong tra trvdtc 1.401.142.872 9.808.000.104 Chi phi thug det tra trvdfc 369.272.643.332 47.302.743.958 Chi phi tra trvbc dai han khac 3.435.619.659 4.435.097.212

TONG CQNG 374.109.405.863 61.545.841.274

11. TAI SAN NGAN HAN VA DAI HAN KHAC Dan vi UM: VND

S6 cu6i ky S6 elau ky

Ngin han: Ddt coc cho myc dich deu 23.954.604.750 4.723.954.604.750

TONG CQNG 23.954.604.750 4.723.954.604.750

22

TOp cloan Vingroup — C6ng ty CP B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (ti6p theo) Qu9 II nam 2017

12. TAI SAN CO DINH U HINH Don vj tinh: VND

Nha ara va May men va Phuung tin TN& bj vet kien ttfic thief bj vin tai van phong Khac T6ng cong

Nguyen gia: SO dui dau ky 45.939.641.000 538.765.574 130.708.224.306 120.012.670.451 1.305.968.181 298.505.269.512 Tang trong ky 7.650.000.000 11.470.461.703 19.120.461.703 Trong Ck5:

Mua m&i 7.650.000.000 11.470.461.703 19.120.461.703 Gam trong lo) (33.622.218) (33.622.218) Trong do:

Thanh 1k, nhugng ban (33.622.218) (33.622.218) SO du, cu8i ksf 45.939.641.000 538.765.574 138.358.224.306 131.449.509.936 1.305.968.181 317.592.108.997

Gia trI hao mon lay ke: So du dou ky 2.529.652.865 538.765.574 43.693.992.134 45.194.860.277 772.833.318 92.730.104.168 Tang trong ky 605.720.765 8.249.604.949 11.590.681.535 69.176.097 20.515.183.346 Trong (16:

KhAu hao trong ky 605.720.765 8.249.604.949 11.590.681.535 69.176.097 20.515.183.346 Giarn trong kjr (33.622.218) (33.622.218) Trong (16:

Thanh ly, nhugng ban (33.622.218) (33.622.218) SO du' cuiSi kjr 3.135.373.630 538.765.574 51.943.597.083 56.751.919.594 842.009.415 113.211.665.296

Gia tr! con I* SO du, du kk 43.409.988.135 87.014.232.172 74.817.810.174 533.134.863 205.775.165.344 SO du, cuti ks, 42.804.267.370 86.414.627.223 74.697.590.342 463.958.766 204.380.443.701

23


B09a-DN

THUYET MINH BAO CAO TAI CHiNH RING theo) Cloy II nam 2017

13. BAT BONG SAN DAU TIP

Nguyen gia:

Nha c&a Quyen sir dung clatffien

thud (let May moc thief bj

Dan A tInh: VND

Tong Ong

s6 du, du 1.169.508.875.908 227.554.188.605 343.778.549.738 1.740.841.614.251

Xay cluing WA 1.476.223.432.719 1.940.035.938 330.184.225.936 1.808.347.694.593

Phan foal (94.025.003.142) 61.953.822.331 32.071.180.811 S6 du, cool ky 2.551.707.305.485 291.448.046.874 706.033.956.485 3.549.189.308.844

G16 tr1 hao mon ley ke: SO der ky 11.092.233.526 908.235.718 1.691.094.916 13.691.564.160

Tang trong ky 25.731.761.410 3.197.512.731 21.697.084.703 50.626.358.844

Phan loai (1.430.510.059) 54.775.504 1.375.734.555 S6 chr cuoi ky 35.393.484.877 4.160.523.953 24.763.914.174 64.317.923.004

Gia tr1 con I* S6 du dou ky 1.158.416.642.382 226.645.952.887 342.087.454.822 1.727.150.050.091

SO du cuOi kji 2.516.313.820.608 287.287.522.921 681.270.042.311 3.484.871.385.840

24

Tip down Vingroup — Cong ty CP THUYET MINH BAO CAO TAI CONN RING (tiep theo) QuY II nem 2017

14. CHI PHI XAY DING ca BAN DO DANG

Dv An Khu vui chai giai trf, nha & va c6ng vien sinh

SO cuOi ki

B09a-DN

Dan vi tInh: VND S6 du kjr

thai Qao VG Yen 913.257.317.858 Dv An Vinhomes Imperia Hai Phong 892.195.922.170 Dv An Vinhomes Ha TTnh 539.663.871.794 335.014.136.105 Dv An Vinpearl Cira HOl 141.245.544.549 Dv An Vincom Hung Wang - Hue 275.794.481.355 188.799.600.965 Dv an Vincom Thanh HOa 360.720.238.383 123.873.377.402 Dv An Vinhomes Dragon Bay 369.920.985.761 48.488.548.433 Dv An Vincom Yen Bei 124.400.721.734 Dv An Vincom Quang Binh 170.816.260.386 79.991.233.757 Dv an Vincom Ha Nam 102.373.424.159 80.771.817.675 Dv An Vincom Rach Gia - Kien Giang 79.334.580.316 Dv An Vincom Lang San 103.666.038.299 46.830.447.487 Dv An Vincom Tuyen Quang 51.024.427.860 Dv An Vincom Tay Ninh 74.883.005.309 Cac dv an khac 155.734.357.829 166.818.390.088

TONG CQNG 2.153.572.663.275 3.272.046.066.399

25

Tap doan Vingroup — Cong ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RING (ti6p then) Qui II nam 2017

15. DAU TIP TAI CHINH DAI HAN

Dan vi tlnh: VND s6 cu6i kj,

s6 du 4,

Gia g6c

Gia tri hqp Ij;

Du, phong

GO g6c

Gia hi hqp lk

Dq phong

- DAu tu' vao tong ty con 32.696.401.590.844 32.580.347.551.155 (116.054.039.689) 46.106.922.943.969 46.018.009.864.270 (88.913.079.699)

- DAu tu, g6p von vao dan vi khac 1.753.577.500.000 1.753.577.500.000 1.584.777.500.000 1.528.584.599.804 (56.192.900.196)

TONG CQNG 34.449.979.090.844 34.333.925.051.155 (116.054.039.689) 47.691.700.443.969 47.546.594.464.074 (145.105.979.895)

26

TOp doan Vingroup —Cong ty CP B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Qu911 nam 2017

15. DAU TU' TAI CHiNH DAI HAN theo)

15.1 Diu tu 'vi cac cang ty con

1 Cong ty TNHH Tu' van va Xay dying Vincom 2 COng ty CP Phat hien DO thj Nam Ha Nei 3 COng ty CP Deu va Phat hien D6 thj Sai °Ong 4 C6ng ty CP Dau tu' va PT Dja oc TP. Hoang Gia

So cuoi kI 270.000.000.000

5.792.493.038.618 2.212.943.935.291 2.840.478.751.405

Dan vi tinh: VND

S6 du ki 220.000.000.000

5.792.493.038.618 2.212.943.935.291 2.840.478.751.405

5 Cong ty TNHH Deu tu' va Phat hien Thanh ph6

Hoang Gia 1.089.006.034.344 1.089.006.034.344

6 Cong ty CO phan Bat dQng san Xavinco 2.071.029.000.000 2.071.029.000.000

7 Cong ty Cb Olen Deu tu, Xay du,rig Tan Lien Phat 8.551.390.138.887 5.849.515.138.887

8 C6ng ty TNHH Bat dOng san Tay Tang Long 635.000.000 635.000.000

9 C6ng ty TNHH Kinh doanh Djch vu tong hop Vincom 376.000.000.000 376.000.000.000

10 Cong ty TNHH Kinh doanh BDS Vinhomes 1 300.000.000.000

11 C6ng ty TNHH Kinh doanh BDS Vinhomes 2 94.000.000.000 5.640.000.000

12 Cong ty TNHH Quin 19 Xay Mpg Vincom 6 17.000.000.000

13 C6ng ty TNHH MTV TM Dau tir va PT Thotri Dai 1.561.000.000.000 1.561.000.000.000

14 COng ty co phen Vinpearlland 44.155.614.197 44.155.614.197

15 Cong ty TNHH DT SX PT !long nghiep Vineco 1.400.490.000.000

16 C6ng ty TNHH MTV Vinschool 100.000.000.000 100.000.000.000

17 C6ng ty TNHH Giao duc va Dao too VinAcademy 235.000.000.000 28.500.000.000

18 Cong ty TNHH Djch vu Bao ve Vincom 50.000.000.000 2.000.000.000

19 Cong ty TNHH eau tu, Kinh doanh Thuiceng mai BFF 198.000.000.000 198.000.000.000

20 C6ng ty Cb phen Vincom Retail 3.802.223.777.852 8.231.109.514.032

21 COng ty CP Deu tu' kinh doanh va RIM hien C!16 thj

sao Phuvng Nam 785.456.000.000 785.456.000.000

22 C6ng ty TNHH Kinh doanh TM va DV Hoa Mai 170.770.000.000 170.770.000.000

23 Gang ty CP Phat then The thao va Giii trf Me Trl 26.959.050.000 2.636.595.090.000

24 C6ng ty CO phan Djch vu Thuvng mai Tong hop

Vincommerce 1.665.550.000.000

25 C6ng ty TNHH MOt thanh vien Sach Viet Nam 475.165.611.800 475.165.611.800

26 C6ng ty CP Nang Luvng Hai Linh 106.809.981.600

27 COng ty CO phan Benh vien Da khoa QuOc to Vinmec 32.665.960.000 1.794.908.480.000 C6ng ty TNHH Kinh doanh Thuvng mai va Djch vu

28 VI N DS 7.000.000.000 7.000.000.000

29 Cong ty CP Dau tu' Kinh doanh BDS Thang Long 199.700.000.000 199.700.000.000

30 COng ty CP Deu tu' Djch vu Thuvng mai Thanh Ph6

HO Chi Minh 4.529.642.075.345

31 Gong ty CP Trung tam HQi chp Trier, lam Viet Nam 1.395.329.678.450 1.395.329.678.450

32 C6ng ty CP Phat then nha Philc °Ong 294.000.000.000 33 Cong ty TNHH Logistics Vincom 15.000.000.000 34 C6ng ty TNHH San xuat va Kinh doanh Vinfast 6.000.000.000

TONG CONG 32.696.401.590.844 46.106.922.943.969

27

TOp down Vingroup — C6ng ty CP THUYET MINH BAO CAO TAI CHINH RING (ti6p theo) QL4 II nam 2017

15. CAC KHOAN 'Mu TU' TAI CHINH DAI HAN (ti4p theo)

15.3 Dau ttr Op von vac) dan vl khac

SO cu6i ky

B09a-DN

Dan vi tinh: VND S6 du kj'

C6ng ty C6 phan Truyen thong Thanh Nien 12.400.000.000 12.400.000.000 Tong C6ng ty Det may Viet Nam 552.395.000.000 552.395.000.000 COng ty TNHH Dou tit Phat then Ngoc Vien DOng 519.232.500.000 519.232.500.000 COng ty TNHH Quin Kt Bet Ong san Vinhomes 608.750.000.000 443.750.000.000 Cong ty C6 phAn M.Y.M 60.800.000.000 57.000.000.000 TONG CQNG 1.753.577.500.000 1.584.777.500.000

16. THUE VA CAC KHOAN PHAI NQP NHA NU'O'C

Dan vi tinh: VND S6 cu6i ky S6 Cfau ky

Thus thu nhap doanh nghiep 82.690.022.498 63.130.369.867 Thus thu nhap ca nhan 5.771.307.206 2.329.934.016 ThuS va cac khoan phai nOp khac 5.776.882.986 5.552.319.718 Tien sir dung Oat phai nOp 656.591.804.700 667.717.324.500

TONG CQNG 750.830.017.390 738.729.948.101

17. CHI PHI PHAI TRA NGAN HAN

Dan vi tinh: VND S6 cu6i SO

Lai trai phi& va lai vay phdi tra 915.977.879.996 873.991.162.397 Trich tuft chi phi xay dvng 813.905.567.780 361.384.976.225

phong to' c6p thOi viec 1.404.655.706 1.494.457.470 Cac khoan chi phi phdi tra khac 39.781.806.304 96.448.885.999

TONG CQNG 1.771.069.909.786 1.333.319.482.091

28

T'Op doan Vingroup — C6ng ty CP

THUYET MINH BAO CAO TAI CHINH RING (tiep theo)

Quy II nam 2017

18. PHAI TRA NGAN HAN KHAC

Tien quan ly tap trung phai tra cac

S6 cu6i kjt

B09a-DN

Dan vi tinh: VND S6 du ki

cOng ty con 1.164.481.837.051 1.021.623.900.009

Oat CQC de mua cac khoin dau ti.r 275.000.000.000 275.000.000.000

Oat CQC de thyc hien hqp dung hqp tac dau tu, dyr an bat dQng sin 1.436.554.784.115 950.481.728.811

Dat coc thug van phOng 3.586.058.390 3.586.058.390

Bao hiem phdi nOp 3.398.172.902 4.192.769.690

Nhan ky qug, ky cuvc ngAn han cho MIX dfch ban bat dOng san 176.306.027.532 691.065.242.917

Phai tra, phai nQp ngAn han khac 588.729.185.348 284.106.359.029

TONG CONG 3.648.056.065.338 3.230.056.058.846

19. VAY VA Nq THUE TAI CHINH

19.1 Vay ngin hen Dan vi tinh: VND

SO cud! k$' SO ddu ki

Vay ngAn han cac ben lien quan 4.036.736.450.000 8.813.731.679.790

Vay ngAn han khac 517.000.000.000

Nq dal han den han tra 2.492.317.523.960 3.973.682.722.225

TONG ONG 7.046.053.973.960 12.787.414.402.015

19.2 Vay dal hip Dan vi Unh: VND

Thule& minh SO cu6i ks, SO du ks,

Trai phi& trong nutrc 19.2.1 16.184.064.044.194 16.657.021.062.547

Vay hqp von qu6c to 19.2.2 6.133.356.684.403 6.611.612.859.408

Vay tir cac ben lien quan 2.558.357.894.243 2.541.450.329.867

Nq dai han den han tra (2.492.317.523.960) (3.973.682.722.225)

TONG CQNG 22.383.461.098.880 21.836.401.529.597

29

TOp doan Vingroup —Cong ty CP

THUYET MINH BAO CAO TAI CH(NH RIENG (tiep theo)

Qug II nam 2017

19. VAY VA NC/ THUE TAI CHiNH

19.2 Vay dal him 19.2.1. Trai phieu phat hanh trong ntitec

Ngan hang hy van phat Minh

COng ty TNHH Ching khoan Kg thulyng

Cong ty TNHH Chi:mg khoan Kg timing

C6ng ty TNHH Chang khoan Kg thvang

C6ng ty TNHH Ch&ng khoan Kg thu'ang

Gong ty TNHH Chung khoan Kg thuvng

Trong nq dai han den han tra Cong ty TNHH ChOng khoan Kg thirang

S6 cu6i ky Kif hen LAI sat

3.981.165.895.505 5 nam Lai sat 11%/nam trong 2 kg tfnh lai dau tien. Cac kg tier) theo: Iai

suit ben girl tiet kiem ca nhan bang VND tra sau, kg han 6 thang, cong

Wen dO 4%.

2.988.613.416.658 5 nam Lai suit 11%/nam trong 2 kg tfnh lai diu ben. Cac ky tiep theo: lai

suit tien girl tiet kiem Ca nhan bang VND tra sau, ky han 6 thang, cQng

bien dQ 4%.

800.000.000.000 4 nam Lai suit 11%Tham trong 2 kg tfnh lai diu tien. Cac kjr tier) theo: lai

suit tier' girl tiet kiem ca nhan bang VND tra sau, kg hen 6 thang, cong

Wen dO 4%.

993.357.777.778 3 nam Lai suit 11%/nam trong 2 kg tfnh lai dau tiAn. Cac kS' ti6p theo: Iai

suit gra girl tiet kiem ca nhan bang VND tra sau, kg han 12 thang, Ong

bien dO 5%.

997.509.166.667 2 nam Lai suit 10,5%/nam trong 2 kg tfnh lai dau tien. Cac ky tiep theo: lai

sat tien gixi ti6t kiem ca nhan bang VND tra sau, kg han 12 thang, cong

Wen dO 4,5%.

(997.509.166.667)

993.357.777.778 3 nam Lai suit 11%/nam trong 2 kg tfnh

lai dau tien. Cac ky al) theo: Iai suit ten gCri tiet kiem Ca nhan bang VND tra sau, kg han 12 thang, cong

Nen dO 5%.

30

TOp loon Vingroup — Cong ty CP

THUYET MINH BAO CAO TAI CHINH RIENG (ti4p theo)

Qu9 II nam 2017

19. VAY VA NQ' THUS TAI CHLNH

19.2 Vay dal hen

19.2.1. Tr& phi& phat hanh trong fluty (flop theo)

Ngan hang tu' van phat hanh

S6 cuff,' ksf Ky hen Lai suit

C6ng ty TNHH Chung khoan Ky thiyang

997.509.166.667 2 nam Lai suet 10,5%/nam trong 2 Ick tInh Iai dau tien. Cac kS1 tier) theo: Iai

suet ben girl tint kiem Ca nhan bang VND tra sau, ky han 12 thang, cong

bien dO 4,5%.

Trong do: no dal hp den han tit

(997.509.166.667)

Cong ty TNHH Chung khoan K9 thuvng

1.028.463.487.723 10 nam Lai suit có Clinh 8,5%/nam

C6ng ty TNHH Ching khoan Kg thming

1.917.021.887.417 5 nam Lai auk ce, dinh 7,75%/nam

COng ty TNHH Chi:mg khoan kg thuvng

989.766.277.375 2 nam Lai sat 10,5%/nam trong 2 k9 tinh lai deu tien. Cac ky tier) theo: lai

suet tien giri bet kiem Ca nhan bang VND tra sau, k9 han 12 thang, cQng

bier' dO 4%.

T6ng cong 13.691.746.520.234

19.2.2. Vay hop v6n qu6c to

Cong ty da ksf hop delng vay hop von trj gia 300 bleu USD vai cac ben thu xep tin dyng nuisfrc ngoai se dao han vao nam 2021, chju lai sat bien 5%/nam va lai auk cho vay lien ngan hang Luan Don (LIBOR), va duvc bao dam bdei cd phan ctIla mOt nhem cac cong ty con.

31

Tap loan Vingroup — Cong ty CP

B09a-DN

THUVET MINH BAO CAO TAI CHINH RIENG (ti6p then) Qu9 II nam 2017

20. VON CHCJ SO► Hey

Tinh hinh tang warn ngu6n von chi' so, hCru Dan vi tinh: VND

Von c6 phAn cid phat Thing du, vein Quy kh6c thuic Lqi nhuin chug phan Tong cong

hanh co pan von chi, sa hfru ph6i sau thug

S6 dau nam 26.377.079.540.000 13.920.405.048.300 31.000.000.000 510.040.335.377 40.838.524.923.677

Lqi nhuan trong kg 244.241.706.026 244.241.706.026

Trich qu9 5.000.000.000 (5.000.000.000)

so cuoi nam 26.377.079.540.000 13.920.405.048.300 36.000.000.000 749.282.041.403 41.082.766.629.703

32

TOp loan Vingroup — Cong ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG theo) Quy II nam 2017

21 DOANH THU 21.1 Doanh thu bin hang va cung cap djch vy

Quy II nam 2017

Dan vi tinh: VND

QuY 11 nam 2016

T6ng doanh thu 2.306.093.507.371 1.003.020.382.455 Trong do:

Doanh thu chuyan nhtrang bat dOng son 2.048.984.577.427 810.285.790.632 Doanh thu cho thug bat dung son dau tu' va cung cap cdc djch Al lien quan 70.492.492.085 10.294.139.890 Doanh thu cung cap phi djch vy quail 4% vet thuang hieu cho cdc cung ty con 186.616.437.859 182.440.451.933

Cic khoan glom trey doanh thu -

Doanh thu thuan 2.306.093.507.371 1.003.020.382.455

Trong CO: Doanh thu chuyan nhucrng bat dung son 2.048.984.577.427 810.285.790.632 Doanh thu cho thug bat dung son du tu, va cung cap cac djch Al lien quan 70.492.492.085 10.294.139.890 Doanh thu cung cap phi djch vu qudn ly va thyang hieu cho cdc cung ty con 186.616.437.859 182.440.451.933

21.2 Doanh thu host dOng tat chinh

Dan vi tinh: VND Quy II nam 2017 Quy II nam 2016

Lai ben VA va cho vay 419.210.058.903 567.411.390.044 Lai chenh loch ty gia 6.102.039.841 (2.476.456.249) Thu nhap ter host dOng dau tu' 598.320.000 897.480.000 Thu nhip ter host dOng thanh ly cac khodn dau by 34.485.884.655 Thu nhip tai chfnh khac 100.000.000.000

TONG CQNG 460.396.303.399 665.832.413.795

22 GIA VON HANG BAN VA CUNG CAP DICH vy

Quy II nam 2017 Dan vi tinh: VND QuY II nam 2016

Gia von bat dOng sin chuyan nhuvng 1.280.116.654.658 561.460.984.419 Chi phi cho thug bat dOng sin dau tu, va cung cap cac Bich vy lien quan 54.310.446.633 8.022.848.532 Gid von cung cap phi djch vu (wan Iy va thming hiOu cho cac cung ty con 128.591.235.319 139.138.928.025

TONG ONG 1.463.018.336.610 708.622.760.976

33

TOp loan Vingroup — Gong ty CP B09-DN

THUYET MINH BAO CAO TAI CHINH RING (tiep theo) Qu911nam 2017

23 CHI PHI TAI CHINH

Dan vi tInh: VND

Quk II nam 2017 Quk II nam 2016

Chi phi lai vay 667.067.910.429 720.721.837.697 L6 chenh lech t9 gia 1.972.827.172 Phan b6 chi phi phat hanh trai phi& 64.843.220.464 62.695.017.938 TOO lap/(hoan nhep) chi phemg gam gia cac khan dau tu' (34.608.824.159) 13.690.940.687 L6 tit, thanh 19 cac khan dau tu' 12.699.906.180 604.393.510 Chi phi tai chinh khac 215.518.219 2.511.104.669

TONG CQNG 712.190.558.305 800.223.294.501

24 THU NHAP VA CHI PHI KHAC

Dan vi tInh: VND

Quk I! nam 2017 Quj I! nam 2016

Thu nhap khac 2.646.519.607

2.876.797.409

Thu nhap V: phat hop dog 2.274.161.718

2.383.277.956

Thu nhap khac 372.357.889

493.519.453

Chi phi khic 210.249.246 1.178 Chi phi phat hop dor-1g va phat khac 131.141.594 Chi phi khac 79.107.652 1.178

GIA TRI THUAN 2.436.270.361 2.876.796.231

25 THUE THU NHAP DOANH NGHleP

Dan vi tInh: VND

Quk II nam 2017 Quk II nam 2016

Chi phi thue TNDN hien hanh (Thu nhap)/Chi phi thue TNDN hoan Iai

87.372.803.069 (6.471.821.413)

15.504.292.196 542.572.484

TONG CQNG 80.900.981.656 16.046.864.680

34

Tap doan Vingroup — Cong ty CP

THUYET MINH BAD CAO TAI CHINH RIENG then) 04 II nam 2017

27. NGHIEP vy 1/0 CAC BEN LIEN QUAN

27.1. NhCrng giao djch tong yeu cita Citing ty vbi cac ben lien quan

iao djch ve mua tai sin vi cung al) dich vy quail

Mua tai san, djch vu phdi Ben lion quan moi quan he

tra

Cong ty Vincom Retail COng ty con 7.684.961.552

Thanh town mua fel san, djch vu

(6.413.812.052)

Doanh thu cung cap djch vu gain ly, ban din nutrc

phdi thu

(31.494.367.564)

Dan vi tinh: VND

Doanh thu cung cap djch vu quan ly, phi thuo'ng hieu, dien weir dO thu

34.196.839.773

C6ng ty C6 ph6n Vinpearl COng ty con 4.824.859.998 (4.784.860.000) (83.944.842.411)

Cong ty Vincommerce Cong ty con 491.773.446.094 (441.429.108.018) (7.080.233.727) 52.215.765.374

COng ty BDS Vinhomes 2 Cong ty con 74.597.910.467 (89.740.695.996) (2.350.453.370) 1.170.857.035

Cong ty Tan Lien Phat C6ng ty con (141.961.833.130)

Cong ty Nam Ha N6i C6ng ty con 617.703.614 (526.841.040) (96.068.125.637)

Cong ty M6 Tri COng ty con (25.097.149.825)

COng ty DV tong hqp Vincom C6ng ty con 6.079.427.608 (31.647.322.186)

Cong ty Trr van & XD Vincom Cong ty con 73.563.653.842 (254.855.534.463)

Cong ty Sai DOng C6ng ty con 8.545.502.098 (18.109.563.950) (51.218.177.486) 48.623.224.840

35


THUYET MINH BAO CAO TAI CHINH RING Op theo) Quy II nam 2017

27. NGHIeP Vol CAC BEN LIEN QUAN theo)

27.1. Nhcrng giao dich twig yeu caa C6ng ty vbi cac ben lien quan (tap theo)

►Giao dich ye chuyin nhuvng/nh#n chuOn nhuvng c6 phin:

Ben lien quan Cong ty Sai Bong

Cong ty Nam Ha NOl

C6ng ty Th61 Dal

► Giao Bich ve Op von vd nhOn

M6i quan hes

Cong ty con

Cong ty con

Cong ty con

c6 Wm:

Chu* nhuvng c6 phAn

(7.482.225.830.000)

(4.386.006.520.000)

4.550.000.000.000

Nhen thanh toe') chuy4n nhuang c6 phan

5.432.715.000.000

4.033.661.008.000

(4.550.000.000.000)

Nhen chuAn nhurIng c6 phAn

3.408.829.200

6.408.829.200

Dan vi VND

Thanh toen nhen chuy4n nhuang c6 phhn

(3.408.829.200)

(6A08.829.200)

Dan vi tinh: VND

Ben lien quan M6i quan

he Gdp v6n C6 fix dig:9c chia CO tirc nhen dam Thu hOi tien etOt CQC /

Nhen etOt cpc

Cong ty VinAcademy C6ng ty con 206.500.000.000

Cong ty bao vv Vincom Cong ty con 48.000.000.000

C6ng ty Vinhomes 2 C6ng ty con 88.360.000.000

C6ng ty tong hqp Vincom Cong ty con 30.000.000.000

Cong ty phat hien nha Phac D6ng Cong ty con 294.000.000.000

COng ty TNHH Logistics Vincom C6ng ty con 15.000.000.000

C6ng ty Vinfast Cong ty con 6.000.000.000

Cong ty Vincom Retail Mien Nam C6ng ty con 122.074.519.324

COng ty Vincom Retail Mien Bac C6ng ty con 363.998.535.980

36

TOp Goan Vingroup — C6ng ty CP

THUYET MINH BAO CAO TAI CHINH RIENG (tie p theo) Qui, II nam 2017

27. NGHIEP vy voi CAC BEN LIEN QUAN (Op theo)

27.1. Nherng giao djch trQng yau cue C6ng ty ve i cac ben lien quan theo)

► Giao Bich vet vay va cho vay:

Ben lien quan

Cong ty Tan Lien Phat

Gong ty Hating Gia

Cong ty Sai Wing Cong ty Nam Ha NOi

COng ty C6 phOn Vinpearl

Cong ty Du lich Phi) Quoc Cong ty TNHH Vinpearlland

COng ty Tu' van & XD Vincom

Cong ty CP Vincom Retail

Cong ty Vinmec

Cong ty Vincommerce

Cong ty TNHH Retail Mien BSc C6ng ty Theyi Bpi C6ng ty Me Tr) Cong ty TriOn Lam Viet Nam Cong ty TNHH MTV Vinschool Cong ty Vineco Gong ty Sinh Thai

Cong ty TM TP Ho Chf Minh

Cong ty Cong vien Trung tam

Me i quan he

C6ng ty con

C6ng ty con

C6ng ty con C6ng ty con

C6ng ty con

C6ng ty con Cong ty con

COng ty con

COng ty con

Cong ty con

Cong ty con

Cong ty con C6ng ty con Cong ty con C6ng ty con COng ty con Cong ty con Cong ty con

C6ng ty con

Cong ty con

Cho vay

(8.364.000.000.000)

(1.176.000.000.000)

(20.000.000.000)

(2.421.450.550.000) (524.784.937.636)

(714.600.000.000)

(1.126.000.000.000)

(1.605.000.000.000)

(1.040.000.000.000) (4.229.000.000.000)

(169.374.361.112) (925.000.000.000)

Thu h6i g6c vay

1.610.000.000.000

1.090.000.000.000

250.000.000.000

524.784.937.636

43.000.000.000

1.063.170.400.000

156.207.694.445

1.600.000.000.000 40.000.000.000

2.750.333.472.222

169.374.361.112 535.000.000.000

Vay

1.951.000.000.000

70.000.000.000

220.000.000.000

679.000.000.000

150.000.000.000

95.000.000.000

Don vi tlnh: VND

Thanh ban vay

(1.670.000.000.000)

(631.203.146.457) (140.000.000.000)

(118.837.083.333)

(632.000.000.000) (60.000.000.000)

(2.064.000.000.000)

(95.000.000.000)

37


THUYET MINH BAO CAO TAI CHINH RING theo)

04 II nam 2017

27. NGHIEP VI) Val CAC BEN LIEN QUAN (tiep theo)

27.1. NhCrng giao dich tong yeu cue C6ng ty vai cac ben lien quan theo)

► Giao dich ve vay va cho vay (trep theo): Dan vi tinh: VND

Ben lien quan Ai& quan h. Cho vay Thu hoi g6c vay Vay Thanh town vay

Cong ty VinDS C6ng ty con (190.000.000.000)

C6ng ty Cen Gib Cong ty con (1.891.000.000.000)

C6ng ty Ph6c Bong C6ng ty con 293.900.000.000

► Giao dich thu va tra lei vay: Dan vi VND

Ben lien quan M6i quan hd Lai vayphdi thu Lai vay phdi tra Lai vay cla tra Lai vay era thu

Gong ty Tan Lien Phat C6ng ty con 137.799.277.776 •••

C6ng ty Hoang Gia C6ng ty con 46.338.683.413

Cong ty Sai Dong C6ng ty con 140.000.000 29.279.055.554 (30.486.555.555)

C6ng ty Nam Ha NOi C6ng ty con 152.978.379.071

C6ng ty C6 phAn Vinpearl Gong ty con 2.827.314.401 18.689.225.928 (6.982.622.206) 2.827.314.401

Cong ty TNHH Vinpearlland Gong ty con 39.292.176.003

Cong ty CP Vincom Retail C6ng ty con 19.004.170.899 170.827.800.000 (86.829.600.000) 30.479.810.101

C6ng ty Vinmec C6ng ty con 25.154.500.007

Cong ty Vincom Retail Mien BSc Cong ty con 38.133.333.333 20.715.633.617 (18.347.033.799) 65.788.888.888

Gong ty Vincommerce Cong ty con 94.250.092.547 8.698.717.566

C6ng ty Sinh Thai Gong ty con 81.060.194.444

C6ng ty Vincom Retail Mien Nam C6ng ty con 3.628.782.219 (75.141.098.317)

38

lien quan (tiep theo)

Lai vay phai thu

52.524.043.436

26.600.446.412

22.940.361.113

Lai vay phai tra

42.004.388.544

Lai vay da tra

(37.850.166.666)

(15.995.548.330)

(25.155.277.778)

Dan vi tinh: VND

Lai vay eta thu

6.666.527.778

12.867.151.272

TO Goan Vingroup — C6ng ty CP

THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo)

Quji II nam 2017

27. NGHIeP VI) Vol CAC BEN LIEN QUAN (tiep theo)

27.1. NhCrng giao djch trong Ou dm Cong ty vai cac ben

► Giao dich thu va tra N vay Op theo):

Ban Ilan quan

M6i quan h.

C6ng ty Trian lam ViOt Nam

COng ty con

Cong ty Me TrI

CEng ty con

C6ng ty Thel Dai

COng ty con

Cong ty Du lich Can Gib

Cong ty con

C8ng ty Hoa Mai

C6ng ty con

COng ty VinEco

COng ty con

Cong ty Xalivico

C6ng ty con

39

TOp down Vingroup — C6ng ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHiNH RING (tiep theo) Qu9 II nem 2017

27. NGHIEP VI) Vol CAC BEN LIEN QUAN (tiep theo)

27.2. Chi tiet cac khodn phdi thu va phai tra vdei cac ben lien quan

►Phai thu khach hang: Dan vi tInh: VND

Ben lien quan Mai quan he NOi dung nghiep V(.1 s6 ti4n Cong ty Nam Ha NOi C6ng ty con Phi quan 19 phai thu 243.528.388.232

Chu* nhu'p'ng có phen 352.345.512.000

COng ty Hoang Gia Cong ty con Phi quan ly phai thu 47.448.006.836

Cong ty Tan Lien Phat Cong ty con Phi quan I9 phdi thu 350.582.949.897

Cong ty Sal Dong C6ng ty con Phi (wan 19 phai thu 26.762.401.198 Chuyen nhtmng cel phen 2.049.510.830.000

C6ng ty Vincom Retail C6ng ty con Phi quart Iy phii thu 14.972.596.318

Cong ty Me Trl Cong ty con Phi clan 19 phdi thu 25.637.149.825

Cong ty CP Vinpearl C6ng ty con Phi guar' 19 phai thu 58.794.943.172 Thu tit hop dOng hop tac 25.266.257.988

C6ng ty Vinmec C6ng ty con Phi quan 19 phdi thu 19.293.515.540

COng ty VCR Mien Nam Cong ty con Thu tit imp dung hop tac 20.956.261.192

Cac cong ty khac COng ty con Phi quires 19 phdi thu 15.823.199.276 3.250.922.011.474

►Phil thu ngin khac: Dan vi tinh: VND

Ben lien quan m6i quan he NOi dung nghiep vu s6 ti4n C6ng ty Nam Hd NOi Cong ty con Lei vay phdi thu 300.524.652.132

Phai thu thanh toan h6 3.476.687.313

C6ng ty Hoang Gia C6ng ty con Lei vay phai thu 95.238.058.414

Tan Lien Phat Cong ty con Lai vay phai thu 137.799.277.776 Phai thu thanh toan h6 40.872.581

Cong ty Vincommerce C6ng ty con Lei vay phai thu 105.707.831.598 Phil thu thanh toan h0 163.374.090.496

Cong ty Vinpearlland C6ng ty con Lei vay phai thu 169.913.548.247 Phil thu thanh toan '10 2.514.012.732

COng ty Vinmec Cong ty con Lei vay phai thu 27.961.990.137 Phdi thu thanh toan h0 9.144.886.754

C6ng ty có phan Vipearl C6ng ty con Lai vay phai thu 131.747.425.001 Phdi thu thanh toan h6 38.536.933.001

COng ty VinDS Cong ty con Lei vay phai thu 19.031.444.446 Phdi thu thanh toan 110 14.593.215.636

COng ty Vinschool Cong ty con Lai vay phdi thu 700.847.589 Ph& thu thanh toan 110 57.511.959.418

C6ng ty Me Tri C6ng ty con Lei vay phai thu 45.857.515.658 Phai thu thanh toan ho6 428.198.056

COng ty Vinmec C6ng ty con Lai vay phdi thu 27.961.990.137 Phdi thu thanh toan h0 9.117.612.391

Cac cong ty khdc C6ng ty con Lei vay phai thu 4.370.685.376 Phai thu thanh toan 15.105.450.786

1.380.659.185.675

40

Tap down Vingroup — COng ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RING (ti4p theo) Quji II nam 2017 11.Chl phi phid trit ngin hen:

Ben lien quan C6ng ty Vinhomes 2 Cong ty Vincommerce

Cong ty BFF Cong ty PhCic Bong Cong ty Sinh Thai

Cong ty Vincom Retail

COng ty CP Vinpearl COng ty VCR Mien Bec COng ty then lam Viet Nam

m6i quan he COng ty con Cong ty con

COng ty con COng ty con C6ng ty con

COng ty con

Cong ty con COng ty con COng ty con

NO! dung nghiep vy Mua hang h6a, djch V1,1 phai tra Mua hang hOa, djch vu phai tra Lai vay phai tra Lai vay phai tra Lai vay phai tra

Lai vay phdi tra

Mua hang h6a, djch vy phai tra Lai vay phai tra . Lai vay phai tra Lai vay phai tra Lai vay phdi tra

Dan vi tinh: VND s6 thin

11.291.397.679 176.801.049.965

906.165.928 4.367.222.221 2.514.477.778

83.257.416.666

3.831.448.500 249.315.636.018 23.754.194.446

3.259.849.818 157.040.680.270

27. NGHIeP vy vol CAC BEN LIEN QUAN (tlep theo)

27.3. Chi tiet cac khoan cho cac ben lien quan vay

Ben lien quan m6i quan he

NgOy 30 theng 06 nam 2017

Lai suat%/nam

Cac khoim cho vay man hen COng ty Nam Ha Nei Cong ty con 4.939.885.725.899 7,00% C6ng ty Vincommerce Cong ty con 3.193.000.000.000 7,00% Cong ty Me Tri COng ty con 1.478.666.527.778 7,00% COng ty Tan Lien Phat COng ty con 6.754.000.000.000 7,00% COng ty Hoang Gia COng ty con 1.336.609.000.000 7,00% COng ty Vinpearlland C6ng ty con 1.468.608.000.000 7,00% Cong ty Sai Deng COng ty con 20.000.000.000 7,00%

Cong ty Vineco C6ng ty con 794.000.000.000 7,00% COng ty Vinmec Gong ty con 1.380.000.000.000 7,00% COng ty VinDS C6ng ty con 498.000.000.000 7,00% C6ng ty Th6i Dai Cong ty con 1.274.045.833.333 7,00% Vineco Tam Dao COng ty con 14.000.000.000 7,00% COng ty BDS Thang Long C6ng ty con 55.204.181.818 7,00%

27.4. Chi tiet cac khoan Qi vay cac ben lien quan

►Vay ngAn hen:

Ben lien quan m6i quan he Ngily 30 thong 06 nem 2017 LOi sugtoio/nam

C6ng ty TP H6 Chi Minh COng ty con 150.000.000.000 7,00% COng ty PT nha Philc Deng COng ty con 293.900.000.000 7,00%

Cong ty Vinschool Cong ty con 220.000.000.000 7,00% Gong ty CP Vinpearl Cong ty con 1.489.000.000.000 7,00% Cong ty BFF Gong ty con 220.000.000.000 7,00% COng ty Sinh Thai COng ty con 875.000.000.000 7,00% Cong ty then lam Viet Nam Cong ty con 888.836.450.000 7,00%

7,00% ►Vay dal hen: C6ng ty Vincom Retail COng ty con 2.558.357.894.243 13,00%

41

TOp doan Vingroup — C6ng ty CP B09a-DN

THUYET MINH BAO CAO TAI CH1NH RING (tiep theo) Quji II nam 2017

28. CAC CAM KET VA CAC KHOAN Nq TIEM TANG

Cic cam kid Ilan quan d6n cac khoin diu ti,

Von g6p cua ben Cam ket von g6p cuaSTT Ben nhen deu ttr Ong ty

S6 tier, nhen deu kr SO von thtrc g6p S6 von chtra g6p S6 tien S6 tien

1 COng ty Tay Tang Long

VND

300.000.000.000

VND

30.000.000.000 10%

VND

635.000.000

VND

29.365.000.000

2 Cong ty Logistics 100.000.000.000 100.000.000.000 100% 15.000.000.000 85.000.000.000

3 COng ty Vinfast 500.000.000.000 500.000.000.000 100% 6.000.000.000 494.000.000.000

900.000.000.000 30.000.000.000 21.635.000.000 608.365.000.000

Chic cam k6t lion quan d6n hoat dung diu tu, xay dy'ng

Cong ty da kjf ket mOt s6 hqp deng lien quan den viec then khai cac du, an bet dOng sin cua COng ty. Tong s6 v6n cam ket theo nhO,ng hqp &mg nay tai 30 thang 06 nam 2017 trO'c tfnh IA 8.791 tj(VNE).

Theo hqp &wig xay dkrng — chuyen giao kji ngay 23 thang 6 nam 2016, UBND Thanh ph6 HA NOi dfi phe duyet tong von du tu, cOa du, an xay dung tuyen direrng b0 ten cao doc du'o'ng Vanh dai 2, down tir cAu VTnh Tuy den Nga Ti, S& theo hlnh thCrc hqp dung BT. Ti ngay 30 thang 06 nam 2017, gia trj dau tu, utic tlnh cua dvi an con phdi thu,c hien IA 4.941 ty VND.

Theo Hqp &mg xay du,ng — chuyen giao s6 2101/2016/HDBT kjf ngay 11 thang 1 nam 2016 gifta UBND tinh Quang Ninh va C6ng ty, tong gia trj dau tu, Lick tfnh con phai thy'c hien tai ngay 30 thang 06 nam 2017 dm du, an du tu, xay dy'ng cOng trinh Nha thi deu da nang 5.000 ch6 thuOc Trung tam The thao Wing Dong Bac tai Quang Ninh theo hinh thin hqp dung BT IA 828 tjf VND

Theo Hqp dung xay du,ng — chuyen giao s6 01/2016/HDBT ky ngay 10 thang 5 nam 2016 gifra UBND thanh ph6 Thanh Fide va Cong ty, tong gid trj dau tu, utec tfnh con phdi thuic hien tai ngay 30 thang 06 nam 2017 dm du, an khu trung tam hanh chInh mdi thanh ph6 Thanh H6a theo hlnh thin hqp dOng BT la 559 t9 VND

Cac cam ket Mac

Cam ket bac, Minh phat hdnh tr.& phigu cho COng ty TNHH Vinpearl Nha Trang, mOt cOng ty con

Theo Cam ket bdo lanh ky ngay 12 thang 10 nam 2015 giDa COng ty Vinpearl Nha Trang, Cong ty va Ngan hang TMCP Ngoai thvang Viet Nam, Cong ty cam ket bdo lanh khong hay ngang vai min bdo lanh t6i da IA 1.200 ti) VND cho khodn trai phi& do C6ng ty Vinpearl Nha Trang phat hanh vdei tong menh gia la 2.300 ti VND va dao han vao nam 2018.

42

I TOp (loan Vingroup — COng ty CP

THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Qu9 II nam 2017

B09-DN

29. PHAN LOAI LAI DO' LIeU TU'O'NG ONG

SO lieu so sanh la so lieu dm nam tai chlnh kat th0c ngay 31 thang 12 nam 2016 da duvc COng ty THNH Ernst & Young Viat Nam (EY) kiem town. S6 lieu nay a duvc phan lopi l?i cho phis hop de so sanh vai so lieu nam nay.

30. CAC Si' KILN PHA'!" SINH SAU NGAY KET THUC KE TOAN

KhOng CO cac sir ki@n nao khac phat sinh sau ngay kat th0c ky ke town CO anh htraing trpng yeti hoac CO the gay anh hu'O'ng tong lieu den host dOng cua COng ty va kat qua hoet dOng kinh doanh rung cua COng ty.

Ng6 Thj Huyen Ngt.:61 lap

Nguyen Thi Thu Hien Ka toan truqvng

66;• •• ai Hoa T6ng Gam d6c


43

STT Ten cong tv

1 C6ng ty C6 phan Vincom Retail 100,00%

Tv /6 bleu auv‘t

11 Gong ty C6 phan Bat dung san Xavinco 96,44%

12 95,00%

13 Cling ty TNHH Xalivico 74,00%

Cong ty C6 phan Dau hr Xay dung Tan Lien Phat

Tap down Vingroup — C6ng ty CP

THUYET MINH BAO CAO TAI CHINH RING GICPA NIEN DO (tiep then) 04 II ham 2017

PH1,1 LW 1— CO► CAU TO CH&C TAI NGAY 30 THANG 06 NAM 2017

2 Cong ty TNHH Vincom Retail Mien Nam 100,00%

3 Cong ty TNHH Vincom Retail Mien Bac

4

5

6

100,00%

97,83%

100,00%

100,00%

100,00%

97,85%

Cong ty C6 phan Dau to va Phat hien DO thj Sufi Hoa

C6ng ty TNHH MTV Thtrang mai Dau to va Phat tri6n Thoi Dai

Cong ty TNHH Kinh doanh Bat Deng San Vinhomes 2

Cong ty TNHH Ti, van 0 Xay dung Vincom

C8ng ty Co phan Dau to va Phat tri6n Dja 6c Thanh ph6 Hoang Gia Cong ty C6 phan Phat tri6n D6 thj Nam Ha NOi

C8ng ty C6 phan Dau tv va Phat trien DO thj Sai Deng

Ti 10 lei Ich

97,53%

97,53%

97,53%

95,42%

100,00%

99,93%

100,00%

97,85%

98,90%

94,00%

96,42%

94,20%

71,35%

Tru se' chlnh

S6 7 Outing Bang Lang 1, Khu Do thj Sinh thai Vinhomes Riverside, phut:1.w Viet Hung, quen Long Bien, TP Ha NOi 72 LO Thanh T6n va 45A L9 Tu Tr9ng, Phuerng Ben Nghe, 01, TPHCM S6 72A, Nguyen Trai, Pturong Thkrqng Dinh, Quen Thanh Xuan, TP HO NOi Km1 + 200, Dutrng Tran Hung Duo, P. Sufi Hoa, Thanh ph6 Bac Ninh, Tinh Bac Ninh 72 Le Thanh ton va 45A L9 Tu Trong, Phtrong Ben Nghe, Q1, TPHCM S6 7 Dung Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, pturomg Viet Hung, quen Long Bien, TP Ha Nei S6 7 arerng Bang Lang 1, Khu De thj Sinh thai Vinhomes Riverside, phkrerng Viet Hung, quen Long Bien, TP Ha Nei S6 72A, Nguyen Trai, PhuOng Thuvng Dinh, Quen Thanh Xuan, TP Ha NOi S6 458 Ph6 Minh Khai, phkr•fmg Vinh Tuy, quen Hai BA Trung, TP HO Nei S6 7 Dung Bang Lang 1, Khu De thj Sinh thai Vinhomes Riverside, phuerng Viet Hung, quen Long Bien, TP HA Nei S6 191 Ba Trieu, phkremg Le D4i Hanh, quen Hai BO Trung, Ha NOi S6 72 La Thanh Ten, phkrerng Ben Nghe, quen 1, TP.HCM 233 Nguyen Trai, Phkrerng Thuvng Dinh, Quen Thanh Xuan, TP HO Nei

Hoat dOng chlnh

DAu Kr, xay dung va kinh doanh bet dOng san

Cho thug met bang ban le

Cho thug met bang ban le

Dau tkr, xay dung va kinh doanh bat dung san

Dau ttr, xay dung va kinh doanh bet dung san

Kinh doanh bat Ong san

Xay dung nha va cac cong trinh ky thuet dan dung Hoat dung kien trOc va to van k9 mot

e6u tty, Ay dung va kinh doanh bat Ong san

Dau tu, xay dung va kinh doanh bet dOng san

Dau tv, xay dung va kinh doanh bet Ong san

DAu Kr, xay dung va kinh doanh bat dung san

Dau tu, xay dung va kinh doanh bet dung san

Dau kr, xay dung va kinh doanh bat dung san

7

8

9

10

98,90%

94,00%

44

C6ng ty TNHH eau ttr va Phat Hien Thanh ph6 Hoang Gia

Cong ty c6 phan do thj du lich Can Gia

Cong ty c6 phan dau to djch vu Thtrang Mai thanh ph6 H6 Chi Minh

Cong ty TNHH phat tan cong vien trung tam

24 C8ng ty CP eau to & Phat than Sinh Thai 100,00%

Cong Ty TNHH eau Ttr VA Phat Trian 96 25

85,00% Thj Gia Lam

20

21

22

23

63,15%

100,00%

63,15%

94,00%

98,85%

84,02%

C6ng ty C6 phan Trung tam HOi chq Than lam ViOt Nam Cong ty c6 phan dau to kinh doanh va phat then d6 thj NgOi Sao Phtrang Nam Cong ty TNHH kinh doanh thirang mai djch vu Hoa Mai

COng ty c6 phan Phat than the thao va giai tri Tri

18 C6ng ty TNHH Metropolis Ha NiO

19 C6ng ty C6 phan sach Viet Nam

STT Ten Ono ty

14

15

16

17

Tv le biou gait

83,32%

100,00%

74,00%

99,00%

100,00%

65,33%

100,00%

99,05%

TY le loi ich

83,32%

99,99%

74,00%

98,86%

53,18%

65,33%

100,00%

72,61%

T4p doan Vingroup — Cling ty CP

THUYET MINH BAO CAO TAI CHiNH RING GIO'A NIEN DO (hap theo) 04 II nam 2017

PHy LI)C 1— ca cAu TO cHirc TAI NGAY 30 THANG 06 NAM 2017

Tiu sa chinh

148 &rang Gang V6, Phtrang Giang VO, Quan Ba Dinh, TP HA NOi S6 72 Le Thanh T8n, phutmg Ben Nghe, quAn 1, TP.HCM S6 72 Le Thanh T8n, phtrong Ben Nghe, quAn 1, thanh ph6 H6 Chi Minh

S6 7 DO LO Thang Long, phtrang Ma Tri, QuAn Nam Tir Liam, Thanh ph6 HO NOi

L6 dat HH, dtremg Pham HOng, phtrang Ma Tri, quAn Nam TO, Liam, HO NOi

S6 44 ph6 Trang Tian, Phizerng Trang Tien, QuAn Hoan Kiam, Thanh ph6 HA NOi

S6 7 &yang Bang Lang 1, Khu 90 thj Sinh thai Vinhomes Riverside, phutmg Kinh doanh bat dOng san Viet Hung, quAn Long Bien, TP HA NOi S6 72 La Thanh T6n, phtrang Ben Nghe, quAn 1, TP. H6 Chi Minh 72 Le Thanh Ton - Phaerng Ben Nghe - eau ttr, xay dung va kinh doanh bat dOng san QuAn 1 - TP H6 Chi Minh P900, Tang 9, Teta nha IPH, S6 241 Xuan Thay - Phtrang Dich \tong HAu - QuAn eau kr, xay dung va kinh doanh bat dOng san Cau Giay - HA NOi S6 191, ph6 BA Tri0u, Phirang Le Dai Hanh, QuAn Hai BA Tnmg, Thanh ph6 HA eau kr, xay dung va kinh doanh bat dOng san NOi S6 7 dtrerng Bang Lang 1, Khu dO thj sinh thdi Vinhomes Rivers - Phtrang Viet Hung eau kr, xay clung va kinh doanh bat dOng san - QuAn Long Bien - Ha NOi

Hoat dOng chinh

Dau tit, xay dung va kinh doanh bat dung san

eau kr, xay dung va kinh doanh bat dOng san

eau hr, xay ding va kinh doanh bat dOng san

Dau tu, xay dkrng va kinh doanh bat dOng san

eau tir, xay dung va kinh doanh bat dOng san

Xuat ban sach

eau by, xay dung va kinh doanh bat dOng san

45

STT Ten cong iv

26

27

Cting ty TNHH Kinh doanh Bet dOng san PhO Gia

Cong ty CP to An deu to va deu tu, Viet Nam

10p down Vingroup — Cong ty CP

THUYET MINH BAO CAO TAI CHINH RING GIO'A NIEN DO (tiep theo)

Qui( II nam 2017

PHI) LIsIC 1 — cc cAu TO cHirc TA1NGAY 30 THANG 06 NAM 2017

Ti 16 bieu ay, it

98,00% 96,87%

50,00% 49,42%

Cong ty CO phen Deu to Kinh doanh Bet 28

63,00% 63,00% dOng san Thang Long

C8ng ty CO phen Phat tan nha PhOc 29

98,00% 98,00% deng

C8ngLand

ty CP du tu, bet Ong san Prime 30 100,00% 98,45%

31 Cong ty CO phen Vinpearl 100,00% 96,23%

32 C6ng ty CP Deu Tu, Thu,ang mai Vinpearl 100,00% 96,92%

Gong ty TNHH Bet dOng san Tay Tang 33

90,00% 87,80% Long

34 Cong ty TNHH Deu tu, Cam Ranh 90,00% 86,61%

35 Cong ty CO phen Du lich Hon MOt 83,63% 80,48%

Cong ty TNHH Deu to va Phat then Hon 36

90,00% 86,61% Tre

37 C6ng ty CO Phan Vinpearlland 100,00% 98,86%

Cong ty TNHH Deu tu, Kinh doanh 38

86,96% 86,94% Tturang mai BFF C6ng ty CO phen Dich Tturang Mai

39

56,44% 53,18% Tong Hqp Vincommerce

Try se• chinh

63 ph6 Hang GA - Phtrerng Hang B6 - Quen Hoan Kiem - HA NOi S6 191, ph6 BA Tri0u, Phuteng Le DO Hanh, Quell Hai BA Trung, Thanh ph6 HA NOi 13 Hai BA Trung,Phtr&ng Trang Tien, Q. Hoan Kiem, TP HA NOi Tang 1, Sanh A tee E3, Khu nha et xa hui Ecohomel, phu,emg Bong Ngac, quen Bac Tit Liem, TP HA NOi Th6n Yen Nhan, xa Tien Phong, Huyan Me Linh, HA NOi Dao H6n Tre, phtrong Vinh Nguyen, TP. Nha Trang, tinh Khanh Hee SO 7 Outmg Bang Lang 1, Khu DO th1 Sinh thai Vinhomes Riverside, phu,sfyng Viet Hung, quen Long Bien, TP Ha NOi SO 72 Le Thanh Ton, phuteng Ben Nghe, quen 1, TP.HCM 16 Mac Dinh Chi, Phu,Ong Phtrac Tien, Nha Trang, Khanh H6a Dao H6n Tre, phuteng Vinh Nguyen, TP Nha Trang, tinh Khanh Him SO 42/2 Deng Nai, Phuteng Phutec Hai, Thanh ph6 Nha Trang, Khanh Hba Dao Hon Tre, Phirerng Vinh Nguyen, Thanh ph6 Nha Trang, Tinh Khanh Hee S6 72 Le Thanh Ton, phutrng Ben Nghe, quen 1, TP.HCM SO 72 Le Thanh T6n, phuteng Ben Nghe, quen 1, TP.HCM

Hoat (fang chinh

Deu kr, xay dkrng va kinh doanh bet dOng san

Deu tu, xay di,rng va kinh doanh bet dOng sin

Deu tu, xay di,rng va kinh doanh bet Ong san

eau ttr, xay dung va kinh doanh bet dOng san

Deu tu,, xay dkrng va kinh doanh bet dung san

Deu tu, xay dkrng va kinh doanh dich vu nha hang, khach san

DAL' tu,, xay dkrng va kinh doanh bet dOng san

DAL, br, xay dkrng va kinh doanh bet dOng san

Deu tu, xay dkrng va kinh doanh dich v4 nha hang, khach san Deu kr, xay dkrng va kinh doanh dich vu nha hang, khach san DAL' tu, xay dkrng va kinh doanh dich vp nha hang, khach san Cung cep dich %NI cong vien vui choi va cong vien theo chu de

Ban 10 trong cac cepa hang chuyen doanh

Ban 10 trong cac dra hang chuyen doanh

T9 16 lof ich

46

7-)% le loi ich

98,91%

100,00%

98,91%

100,00%

99,93%

100,00%

95,47%

84,99%

73,99%

61,10%

99,93%

STT Tan cang tv

40

41

42

43

44

45

46

47

48

49

50

Cong ty TNHH Kinh doanh Thuang mai va Dich vu VInDS

C6ng ty TNHH Logistics Vincom 100,00%

100,00%

Cong ty TNHH MTV Vinschool 100,00%

100,00%

Gong ty TNHH Dich vu Bao ve Vincom 100,00%

Cong ty C6 phan Benh vien Da khoa Quec to Vinmec

Cong ty TNHH Giao duc va Dao tao VinAcademy

Cong ty TNHH Dau to San xuat Phat then N6ng nghiep Vineco

Cling ty TNHH Dau ttr San xuet Phat then Neng nghiep Vineco-Tam Dao

Citing ty TNHH Neng nghiep Deng Nai — VinEco

Cong ty TNHH Neng Nghiep VINECO SAGRI

C6ng ty TNHH Kinh doanh Djch vu Teng hqp Vincom

TS% le bleu guvet

100,00%

100,00%

89,02%

77,50%

100,00%

64,00%

TOp down Vingroup — Cling ty CP

THUYET MINH BAO CAO TAI CHiNH RIENG GOA MEN DO (tiep theo) Qu9 U ram 2017

PHI) LUC 1— CO' CAU TO CHIPC TAI NGAY 30 THANG 06 NAM 2017

'nu se, chinh

S6 7 Dutmg Bang Lang 1, Khu D8 thj Sinh thai Vinhomes Riverside, phtkmg Viet Hung, quen Long Bien, TP Ha NOi S6 7 &rang Bang Lang 1, Khu D6 thj Sinh thai Vinhomes Riverside, phtrang Viet Hung, quen Long Bien, TP Ha NOi S6 458, Ph6 Minh Khai, Phtkmg Vinh Tuy, Quen hai Ba Tn.rng, TP Ha NOi S6 7 &rang Bang Lang 1, Khu Do thj Sinh thai Vinhomes Riverside, phtrtmg Viet Hung, quen Long Bien, TP Ha Nei S6 7 &rang Bang Lang 1, Khu De thj Sinh thdi Vinhomes Riverside, phutmg Viet Hung, quen Long Bien, TP Ha Nei S6 7 &rang Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phtrang Viet Hung, quen Long Bien, TP Ha Nei 56 7 Dutmg Bang Lang 1, Khu De thj Sinh thai Vinhomes Riverside, phuang Viet Hung, quen Long Bien, TP Ha NOi Then Ca Quan, TT Gia Khanh, huyen Binh Xuyen, Tinh Vinh Phisc Km13, Quec LO 51, ep Long Khanh 3, Xa Tam Phtrc5,c, Thanh Ph6 Bien Hea, Tinh Deng Nai. 38 Phem Van C6i, Xa Pham Van C0i, HuyOn CO Chi, TPHCM S6 7 &rang Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phutmg Viet Hung, quan Long Bien, TP Ha NOi

Hoat dem chinh

Ban le tai cac trung tam thu'ang mai hoc dra hang ben ich

Cung cap djch vu yen tai va cac dich vy khac lien quan

Cung cep cac dich vu berth vien

Cung cap dich vu gido duc

Cung cep dich vu giao dyc

Kinh doanh dich vu bao ve

San xuAt va kinh doanh cac san pham Wong nghiep

San xuet va kinh doanh cac san pham neng nghiep

San xuAt va kinh doanh cac san pham neng nghiep

San xuAt va kinh doanh cac san pharn nong nghiep Xay dtrng nha va cac cong trinh k9 thuet dan dung Hoat dOng kien trim va t,r van ky trot

47

Ceng ty TNHH San xuAt va IGnh doanh VINFAST

52

.$= Ten cork, tv

51 CEng ty C6 ph& Du Ijch va thOy sin Von Phat


THUYET MINH BAO CAO TAI CH(Nli RIENG GOA NIEN DO theo)

CM II ham 2017

PHy LYC 1— Ca CAU TO CHU'C TAI NGAY 30 THANG 06 NAM 2017

Ti le lai Id? Tru se' chinh

Then Dung ICSi, Xa Do Chais, HuyOn Lac Wang, Tinh Lam O8ng S6 7 derng Bang Lang 1, Khu de thj sinh

100,00% 100,00% thai Vinhomes Rivers - Phutmg Viet Hung - Quen Long Bien - Ha NOi

71, /6 bi4u

90,00% 85,93%

Hoat Xing chInh

Ban buen nhien lieu rAn, long, khi ve cac san phAm lien quan

San xuld xe ce dOng ca

48

TOp down Vingroup — C6ng ty CP

PHI) LUC 2 — GIAI TRINH BIEN DQNG KET QUA KINH DOANH SO Verl KY TRU'O'C <Theo thOng trr 1552015/TT-BTC, ngdy 6/10/2015>

PL CHI TIEU Quy II nam 2017 Quy II nam 2016 Chenhl§ch Don vi tInh: VND

Nam 2017

01 Tiong doanh thu 2.306.093.507.371 1.003.020.382.455 1.303.073.124.916 129,91% 3.276.457.961.209 02 Cac khodn gam tilt 10 Doanh thu than 2.306.093.507.371 1.003.020.382.455 1.303.073.124.916 129,91% 3.276.457.961.209

11 Gia von hang ban 1.463.018.336.610 708.622.760.976 754.395.575.634 106,46% 1.962.100.776.300 20 Lcd nhu*n glop 843.075.170.761 294.397.621.479 548.677.549.282 186,37% 1.314.357.184.909

21 Doanh thu tai chinh 460.396.303.399 665.832.413.795 (205.436.110.396) -30,85% 832.130.102.269 22 Chi phi tai chinh 712.190.558.305 800.223.294.501 (88.032.736.196) -11,00% 1.405.534.736.224 23 - Trong el& Chi phi lai vay 731.911.130.893 783.416.855.635 (51.505.724.742) -6,57% 1.420.271.492.859 25 Chi phi ban hang 127.468.509.318 65.635.032.248 61.833.477.070 94,21% 221.858.910.127 26 Chi phi quart ly doanh nghiep 170.916.564.115 24.536.491.396 146.380.072.719 596,58% 184.201.552.024

30 Lqi nhu.n than 292.895.842.422 69.835.217.129 223.060.625.293 319,41% 334.892.088.803

31 Thu nhap khac 2.646.519.607 2.876.797.409 (230.277.802) -8,00% 4.591.857.083 32 Chi phi khac 210.249.246 1.178 210.248.068 17847883,53% 1.322.953.188

40 1.91 nhudn khic 2.436.270.361 2.876.796.231 (440.525.870) -15,31% 3.268.903.895 50 Lcri nhu6n truft thug 295.332.112.783 72.712.013.360 222.620.099.423 306,17% 338.160.992.698 51 CP thue TNDN hien hanh 87.372.803.069 15.504.292.196 71.868.510.873 463,54% 105.022.644.294 52 Thu nhap/(chi phi) thug TNDN hoan IOi (6.471.821.413) 542.572.484 (7.014.393.897) -1292,80% (11.103.357.622) 60 Loi nhuan sau thu6 214.431.131.127 56.665.148.680 157.765.982.447 278,42% 244.241.706.026

Giai trinh nguy6n nhan hien Ong trong truqyng hop KQKD gicra haikk bio cao bin Ong tir 10% tree I6n - Trong quy 2 nam 2017, doanh thu tang 129% so vOi ding ky nam ngoti chu yeu tit viec ghi nhan doanh thu tir chuyen nhuvng bet dOng san; gift von tang Wang Crng.

- Doanh thu tai chinh Om so vai ding ky chi) yeti do gam thu nhap* lai tien girl, cho vay vfi thu nhOp tir hoat dOng deu ter.

- Chi phi lai vay phyc viti hoat dOng san xuat kinh doanh oda ()Mg ty giam la nguyen nhan chu yeti den den chi phi tai chinh gam so veil ding ky .

- Chi phi ban hang va chi phi quan Iy doanh nghiep lien quan den hoat dOng chuyen nhuvng bet dOng san tang den den mix tang dOt Wen so %di ding ky nam ngoai.

49

TOp loan Vingroup — COng ty CP

PHI,1 WC 3: CAC CHI TIEU TA' CHINH ca BAN

Chi hen Ban vi tinh KY nay Ky tnriffc

Ca du tai san TN san dal han / Tong tai san % 50,4% 67,2% Tai san ngan han / Tong tai san % 49,6% 32,8%

Ca clu ngu6n von Nq phai tra / Tong ngu6n von % 49,3% 50,8% Nq vay / Tifing ngu6n von (*) % 36,3% 41,8% Nq than / Tong ngu6n von (*) % 5,4% 24,9% Nguon von ch0 s& hCru / Tong ngu6n von % 50,7% 49,2% Lqi Ich cis co Clang thieu s6 / Tong ngu6n von %

Khd nang thank toxin Kha nang thanh town nhanh Lan 1,90 1,08 Kha nang thanh town hien hanh Lan 2,29 1,34

Ty suit lqi nhuan Lqi nhun sau thue / Tong tai san % 0,30% 1,60% Lqi nhan sau thug / Doanh thu than % 7,5% 105,6% Lqi nhun sau thug / Nguon von chi sZt hCru % 0,6% 3,3%

(*) Nq vay is town bd nq vay ngan han va dai han cua cac ngan hang va to chirc, nq than = nq vay - tien va Wang du'ang tien - deu tu, nam giCr den ngay Ciao han- cho vay

Dtroing Thj Mai Hoa

50 .•' \••• d) ),);;*.

••••••••••••

Documents

TO down Vingroup — Cong ty CP BAo cAo TAI CHINH RING QUi ...static2.vietstock.vn/data/HOSE/2017/BCTC/VN/QUY 2/VIC_Baocaotaichinh_Q2... · TOp down Vingroup - Cong ty CP THONG TIN