BAO CAO TAI CHINH HAP NHAT QUY 3/2016static2.vietstock.vn/vietstock/2016/10/28/20161028...2016/10/28 · BANG CAN 901 ICE TOAN HQP NHAT (tiep theo) Tai ngay 30 thing 9 nAm 2016 MAU

CONG TY co PHAN DAU TV HA TANG KY THUAT THANH PHO HO CHI MINH 50 T8n That Dam, P.Nguygn Thai Binh, Q.1, Tp.HCM

DT: 3.9141904 Fax: 3.9141910

*****

BAO CAO TAI CHINH HAP NHAT

QUY 3/2016

THANG 10/2015

[

LONG TY co PHAN DAti iii HA !litJA i 111ANH PIO HO C111 MINH 50 Ton That Dam, Quail 1. Thanh phOI1O Chi Minh, CHXHCN Viet Nam

BANG CAN DOI TOAN HOP NHAT Tai ngay 30 thang 9 nam 2016

MAU SO B Ola-DN/FIN Don vi: VND

TAI SAN MA

A so Thuyet minh

30/09/2016 01/01/2016

A. TAI SAN NGAN 1-14.N 100 3.679.136.194.139 4.664.570.808.067

I. Tien va cac khan Won duong tien 497.528.442.790 1.757.488.542.789 110 5

1. Tien 111 259.601.149.571 644.735.111.089 2. Cac khoan tucmg throng ti'en 112 237.927.293.219 1.112.753.431.700

II. Dau ttr tai chinh ngin Ilan 120 151.548.146.760 480.977.090.626 1. Chang khoin kinh doanh 121 161.001 161.001 3. Dau ttr narn gi0 den ngay dao han 123 17.c 151.547.985.759 480.976.929.625

III. Cac khoin phai thu ngin han 130 2.370.060.376.569 1.369.153.537.139 1. Phai thu ngin han cua khach hang 131 6.a 613.387.918.582 510.389.473.797 2. Tra trtroc cho ngtkri ban ngin han 132 7 603.886.842.199 472.623.486.241 5. Phai thu ye cho vay ngin han 135 8.a 690.419.483.866 163.597.064.698 6. Phai thu ngan han khac 136 9.a 478.128.151.998 243.376.375.739 7. Du phOng phai thu ngin han kho dal 137 10.a (15.762.020.076) (20.832.863.336)

IV. Hang a) kho 140 11 453.806.979.402 750.861.629.219 1. Hang kin kho 141 453.806.979.402 751.900.658.890 2. Du phang giam gia hang din kho 149 - (1.039.029.671)

V. Tai san ngin han khac 150 206.192.248.618 306.090.008.294 1. Chi phi tra truck ngan han 151 18.a 2.179.781.245 2.559.970.349 2. Thue GTGT duvc khau trii 152 202.162.460.766 272.173.150.480 3. Thue va cac khoan khac phai thu Nha ntrac 153 23.a 1.850.006.607 31.356.887.465

Cac thuyet minim tir trang 9 den trang 56 16 mOt b6 phOn hap thanh cua buio ccio tai chinh hap nhat 2

CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH P110 I-16 CHI MINK 50 Ton ThAt Dam. Quin 1, Thinh ph6 I-16 Chi Minh, CHXHCN Viet Nam

BANG CAN 901 ICE TOAN HQP NHAT (tiep theo) Tai ngay 30 thing 9 nAm 2016

MAU SO B Ola-DN/HN

Dan vi: VND

TAI SAN Ma

A so Thuyet minh

30/09/2016 01/01/2016

B. TAI SAN DAI HAN 200 6.559.401.502.728 10.401.277.988.748

I. Cic khan phai thu dai han 210 234.537.755.456 1.370.536.649.689 1. Phil thu dai han cua khach hang 211 6.b - 513.557.918.202 5. Phii thu vt cho vay dai han 215 8.b 75.211.069.720 257.076.247.600 6. Phai thu dai han khic 216 9.b 159.326.685.736 644.902.483.887 7. Dv phang phai thu dai han kho Clei 219 10.b - (45.000.000.000)

II. Tii sin c6 djnh 220 714.259.052.235 2.259.418.050.201 1. Tai sin co djnh hau hinh 221 12 342.540.947.495 404.363.879.069

- Nguyen gia 222 453.692.688.070 528.200.313.199

- Gia trj hao mon 1u9 ke: 223 (111.151.740.575) (123.836.434.130)

2. Tai sin c6 djnh thue tai chinh 224 13 11.016.746.562 12.156.410.000 - Nguyen gia 225 12.156.410.000 12.156.410.000

- Gici trj hao mon luy Ice 226 (1.139.663.438) -

3. Tii sin c6 dinh vo hinh 227 14 360.701.358.178 1.842.897.761.132 - Nguyen gib 228 1.282.785.221.953 2.807.921.205.940

- Gici trj hao mon luy a 229 (922.083.863.775) (965.023.444.808)

III. BAt dOng sin din tu 230 15 228.249.916.319 231.291.132.421 - Nguyen gia 231 246.879.657.999 246.879.657.999 - Gia trj hao mon luy ke 232 (18.629.741.680) (15.588.525.578)

IV. TM sin der dang dal han 240 1.985.285.038.111 3.723.280.067.538 2. Chi phi xay dung co ban do dang 242 16 1.985.285.038.111 3.723.280.067.538

V. Dliu fir di chinh did han 250 17 2.895.680.126.855 2.152.607.328.054 2. Diu tit vao cong ty lien doanh lien ket 252 17.a 1.909.940.221.783 1.289.596.145.048 3. Diu to g6p von vao dam vi khic 253 17.b 490.346.605.302 404.787.604.892 4. Dv ph6ng diu tir tai chinh dii han 254 17.b (2.302.703.370) (2.902.900.000) 5. Dau to nim girl. den ngay ciao han 255 17.c 497.696.003.140 461.126.478.114

VI. TM sin dii ban khic 260 501.389.613.752 664.144.760.845 I. Chi phi tra truOc dai han 261 I8.b 90.247.081.353 181.358.073.738 2. Tai sin thue thu nhap hail lai 262 19.a 6.479.534.589 4.398.404.198 5. Lqi the thtrcmg mai 269 20 404.662.997.810 478.388.282.909

TONG CONG TAI SAN 270 10.238.537.696.867 15.065.848.796.815

Ccic thuyet minh to trang 9 den trang 56 la mat ba phan hqp thanh czia bao cao tai chinh hqp nhat 3

Nguyen Thi Mai Htrong Nguiri lap bieu .Vgar,2g thong 10 nam 2016

Nguyen Thi Mai Huong Ke tohn truovg

CO PHAN DAU TUNA TANG

KY TWAT DIA HO CH.

e Quoc Binh Tong Glint dec

CONG TY CO PHAN DAU TU. HA TANG Ki? THUAT THANII P110 HO Clii MINH 50 Ton That Dam, QuOn I, Thanh pho HO Chi Minh, CHXHCN Viet Nam

BANG CAN D0I KE TOAN HOP NHAT (tiep theo) Tai ngay 30 thong 9 nam 2016

MAU SO B Ola-DN/FIN Don vi: VND

NGUON VONA

MA so

Thuyet m inh

01/01/2016

C. C. NO PHAI TRA 300 5.873.066.971.390 10.424.462.192.919

I. No' ngin hail 310 1.866.938.765.182 1.664.036.717.769 1. Phai tra nguei ban ngin han. 311 21 81.608.299.870 185.372.411.709 2. Nguai mua tra tien tnrotc ngan han 312 22 84.411.326.372 26.176.869.251 3. Thue va cac khoan phai nOp Nha nu& 313 23.b 41.460.823.602 80.890.683.448 4. Phai tra ngirti lao ding 314 5.423.147.392 23.219.255.480 5. Chi phi phai tra ngin han 315 24 13.540.382.726 62.924.103.096 8. Doanh thu chua thuc hien ngAn han 318 92.890.708 313.182.804 9. Phai tra ngin han khac 319 25.a 825.003.511.306 406.348.442.595 10. Vay va no thud tai chinh ngin han 320 26.a 714.969.536.874 717.418.237.021 11. Dv phang phai tra ng&n han 321 27 60.848.844.387 146.050.777.680 12. Quy khen thlremg, phtic lQi 322 39.580.001.945 15.322.754.685

H. No dhi ban 330 4.006.128.206.208 8.760.425.475.150 6. Doanh thu chtra thuc hien dai han 336 28 600.000.000.000 600.000.000.000 7. Phai tra dai han khdc 337 25.b . 226.351.823.621 5.330.746.894 8. Vay va no thud tai chinh dai han 338 26.b 3.112.020.382.587 7.303.604.738.996 9. Trai phieu chuyen d6i 339 29 67.756.000.000 794.581.779.008 11. Thue thu nhAp hoAnIai phai tra 341 19.b - 56.908.210.252

D. VON CHU SOS IHTU 400 4.365.470.725.477 4.641.386.603.896

I. Viin chii so' hint 410 30 4.365.470.725.477 4.641.386.603.896 1. Von gop can chti sa hat s 411 2.738.346.370.000 2.280.640.380.000

- Co phieu pito thong co quyen bleu guy& . 411a 2.738.346.370.000 2.280.640.380.000

2. ThAng du von co phan 412 413.257.827.361 183.887.934.261 4. Win khic ciia chu so hew 414 6.660.084.447 6.660.084.447 5. Co phieu quy 415 (804.209.093.000) (196.643.412.000) 8. Quy dau to phat trien 418 171.219.542.780 134.815.131.487 11. Lqi nhuhn sau thud chua phan phOi 421 1.073.792.162.049 809.955.666.179

- Lqi nhucin sau thud chua phcin phai lily 14 den cudi 4, try& 421a 642.175.207.704 275.998.419.097

- Lai nhu4n sau thud chua phcin phai 14, nay 421b 431.616.954.345 533.957.247.082

13. Lqi ich CO thing khong kiem soat 429 766.403.831.840 1.422.070.819.522

.0u248 1.,,,, TONG CONG NGUON VON 440 10.23 ' 't . 6,a -", ,.065.848.796.815

/A-** NU T ,\

4

Cac thuyet minh tit trang 9 den trang 56 la mot b¢ phan hqp thanh caa boo cao tai chinh hqp nhat 4

CONG TY CO PHAN DAU T1S HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quail I, Minh phO HO Chi Minh, CHXHCN Viet Nam

BAO CAO KET QUA HOAT DOC KINN DOANH HqP NHAT Cho 14, haat dOng tit ngay 1 thong 1 neon 2016 den ngay 30 thong 9 nom 2016

MAU SO B 02a-DN/HN Dan vi: VND

CHI T1EU I

Ma so Thuyit mink

QuS, 3 Lay ke tar 01/01 den 30/09

Nam nay Nam t ruirc Nam nay Nam truuc

1 2 3 4 5 6 7 v

1. Doanh thu bin hang vi cung cap djch vu 01 31 335.205.512.755 583.329.871.399 856.300.047.240 1.344.062.049.969 2. Cac khoan giam trir doanh thu 3. Doanh thu than ve bin hang vi cung

02 31 r

6.145.338.478 5.592.317.784 18.528.371.448 16.736.874.239

cap djch vy 10 31 329.060.174.277 577.737.553.615 837.771.675.792 1.327.325.175.730 4. Gk van hang ban (*) II 32 197.879.641.730 r 322.781.303.356 r 518.450.715.268 848.927.254.943

5. Lqi nhun gOp vt ban hang WI cung cap djch vy 20 131.180.532.547 254.956.250.259 319.320.960.524 478.397.920.787 6. Doanh thu hoar (ging tai chink 21 33 829.217.779.158 205.679.416.138 1.232.195.807.630 894.201.130.580 7. Chi phi tai chinh 22 34 126.745.712.158 120.680.703.602 378.268.365.495 380.050.299.919

- Trong do: Chi phi !di vay 23 166.395.641.280 75.691.909.014 408. 119.838.095 275.048.596.321 8. Phin lai trong cOng ty lien doanh, lien ket 24 8.859.882.655 17.913.476.731 47.081.927.335 9.574.614.192 9. Chi phi ban hang (*) 25 35 8.772.628.423 8.434.765.479 20.748.369.455 25.184.026.972 10. Chi phi quail IS, doanh nghip 11. Lqi nhuan than tir hoyt Ong kinh

26 36 r

81.988.241.488 63.287.911.734 120.306.985.333 127.170.885.829

doanh 30 751.751.612.291 286.145.762.313 1.079.274.975.206 849.768.452.839 12. Thu nhip khac 31 3.711.776.592 2.193.967.805 4.301.508.256 130.161.733.885 13. Chi phi khic 32 8.161.836.785 2.179.466.448 9.884.541.304 6.601.052.881 14. Lqi nhan/(16) k him 40 (4.450.060.193) 14.501.357 (5.583.033.048) 123.560.681.004 15. 'Ding Icri nhan ke toan trunk thue 50 747.301.552.098 286.160.263.670 1.073.691.942.158 973.329.133.843

Clic ihuyet minis fir (rang 9 din (rang 561a m(31 b¢ ph in hop thanh czia &Jo coo tai chinh hop nheit 5

uoc Binh TOng Clam d6c

Nguyen Thj Mai Huang Ke loan trterng

Nguyen Thj Mai Huang Nguiri lap bleu Ngay 2g thong 10 nam 2016

ONG TY CO PHAN DAU TU HA TANG THUAT THANH PHO HO CHI MINH 50 Ton That Dom, Quail 1, Thanh ph6 H6 Chi Minh, CHXHCN ViOt Nam

BAO CAO KET QUA HOAT DOG KINH DOANH HOT NHAT theo) Cho lcS, hoot d(mg tit ngay 1 thong 1 nom 2016 din ngay 30 Mang 9 tram 2016

MAU S6 B 02a-DN/HN Don vi: VND

CHI TIEU A

Ma so A

' inh minh

Quj, 3 •

Lily ke tir 01/01 den 30/09

Nam nay Nam trtrolc Nam nay Nam trterc

1 2 3 4 5 6 7 12. Thu nhlap khac 31 3.711.776.592 2.193.967.805 4.301.508.256 130.161.733.885 13. Chi phi khac 32 8.161.836.785 2.179.466.448 9.884.541.304 6.601.052.881 14. Lqi nbuftn/(16) ithic 40 (4.450.060.193) 14.501.357 (5.583.033.048) 123.560.681.004 15. Tong lqi nhuan ite toil' tru*c thue 50 747.301.552.098 . 286.160.263.670 1.073.691.942.158 973.329.133.843 16. Chi phi thud TNDN hi'gn Brill s1 37 55.591.210.112 52.298.822.510 157.198.507.477 153.508.119.941 I?i s2 19 (230.720.619) (2.112.373.376) (3.703.190.047) (4.850.997.066) 18. Lqi nhuan sau thue thu nhilip doanh nghig'p 60 691.941.062.605 235.973.814.536 920.196.624.728 824.672.010.968 19. Lqi nhuan sau thue cila gong ty mg ( I 600.026.576.420 153.138.836.049 764.889.213.784 691.106.586.881 20. Lqi nhuan sau thue cua CO (long khOng kiem soat 62 91.914.486.185 82.834.978.487 155.307.410.944 133.565.424.087 21. Lai ca ban tren co phieu 70 38 2.434 692 3.098 3.508 22. Lai suy giam tren CO plan 71 39 2.377 2.650 3.034 2.650

Ghi chu:c*) : Theo hung din c6a Thong to so 202/2014/TT/BTC dm BO Tai Chinh, k t qua kinh doanh hqp nhat q4 3/2016 duqc trinh bar tren bieu rdu nay da bao gom lqi nhuan cO dtrqc tir viec thoai von dAu to vao cong ty CP Diu to CAu duorig CII (CII I3&R) . da ghi nhan trkrc tiep vao chi tieu: Lqi nhuan sau thue chua phan phi (ms 421) tren Bang can doi ke toan hqp nhAt, bao gom: phat sinh nam 201 .747 dOng va 201.208.332.641 d'Ong phat sinh 6 thing nam 2016.

Cac thuyit minh tit trang 9 din trang 56 la mOt b¢ phan hqp thanh cua bao coo tai ch1nh hop nhat 6 r.,\`-tA

CONG TY CO PI IAN DAL) TU. I IA TANG 10) THUAT TI IANI I PIIO HO CHI MINH 50 Ton ThAt Dom, QuAn I. Than!, ph6 HO Chi Minh, CHXHCN Vi@ Nam

BAO CAO LU'U CHUYEN TIEN TE, HQP NHAT (Theo phurmg phcip gian

den Cho kj, hoot clang to ngay 1 thong 1 nom 2016 den ngay 30 Chang 9 nom 2016

MAU SO B 03a-DN/HN Dan vi: VND

CHI TIEU Ma soTir 01/01/2016

den 30/09/2016 Tir 01/01/2015

den 30/09/2015

I. LUV CHUYEN TIEN TU" HOAT DQNG K1NH DOANH 1. Lcti nhuftn tutor thu'd 01 1.073.691.942.158 973.329.133.843 2. Di'du chinh cho cac khocin

KhAu hao TSCD va BDSDT 02 370.712.689.550 177.118.577.501 Cac khan (kr phong 03 (127.596.171.086) 20.049.127.499 (Lai)/18 chenh Ich tY gia h6i doai do danh gia 14i 04 cac khan moc tii.n t'' c6 g6c ngoai t' - 16.418.884.154 (Lai)/18 tir hoot ding du ttr 05 (1.177.734.724.510) (802.222.031.393) Chi phi 'Ai vay 06 408.119.838.095 275.048.596.321 Cdc khoan diet' chinh khac 07 (101.235.374.230) (59.108.879.852)

3. Lvi nhuon tic how (.1'0g kinh doanh fru& shay en van tau &Ong 08 445.958.199.977 600.633.408.073

Tang giam cac khoan phai thu 09 (149.884.279.838) (159.023.371.647) (Tang)/giam hang ton kho 10 187.596.172.029 (142.521.381.564) Giam cac khoan phai tra (khong ke !Ai vay phai 11 tra, thue thu nhep doanh nghiep phai nip) (209.654.876.489) (153.788.092.866) (Tang)/giarn chi phi tra trixac 12 (9.443.884.478) 35.968.929.439 (Tang)/giam chirng khoan kinh doanh 13 - Tien !Ai vay da tra 14 (391.300.673.555) (245.622.268.082) Thue thu nhep doanh nghiep dA nip 15 (157.903.256.232) (122.258.592.337) Tien thu khic tir hoot ding kinh doanh 16 - - Tien chi khac cho hoot Ong kinh doanh 17 - (18.600.000)

Ltru chuyen tien thuAn tir hoot d()ng kinh doanh 20 (284.632.598.586) (186.629.968.984)

Ccic Mayer minh tit !rang 9 den !rang 56 la mat ba phan hop thanh caa boo coo tai chinh hqp nhcit 7

CONG TY CO PHAN DAU TUNA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton Thit Dam, Quin I, Thanh pho He Chi Minh, CHXHCN Viet Nam

BAO CAO CHUYEN TIEN Tt: HOP NHAT (tiep theo) (Theo /Awing phcip gian

den Cho 14, how dOng tic ngay 1 thong 1 nom 2016 den ngay 30 thong 9 Wm 2016

MAU SO B 03a-DN/HN Dan VND

CHI TIED A Ma so Tir 01/01/2016

den 30/09/2016 Tir 01/01/2015

den 30/09/2015 II. LUU CHUYEN TIEN VEX HOAT DQNG DAU TU. 1.Tien chi de mua sam, xay dkmg TSCD va cac tai san dai han khac 21 (816.798.791.458) (2.133.432.517.069) 2.Tien thu tit thanhIs,, nhugng ban TSCD va cac tai sin dai han khac 22 125.708.546.455 111.405.000.000 3.Tien chi cho vay, mua cac cong cu ng dm don vi khac 23 (211.971.821.247) (1.670.847.605.166) 4.Tien thu hei cho vay, ban Iai cac ding cu ng ctia don vi khac 24 441.746.982.431 1.140.208.139.483 5.Tien chi dAu to Op von vao don vi khac 25 (345.418.246.680) (743.221.168.126) 6.Tien thu hei du to Op von vao don v1 khac 26 257.791.303.966 343.467.953.882 7.Tien thu lai cho vay, c6 tirc va lgi nhuan dugc 27 142.778.858.908 254.328.016.473 Luu chuyen tien thulin tir host (ging du ttr 30 (406.163.167.625) (2.698.092.180.523)

III. LUt CHUYEN TIEN TU. HOAT DONG TAI CHINH 1.Tien thu tir phat hanh co phieu, nhAn von Op dm 31 chit so him 5.755.000.000 294.538.262.000 2.Tien tra von gop cho cac chit so h&u, mua Iai ce 32 phieu dm doanh nghiep dA Oat hanh (607.565.681.000) (196.709.952.000) 3.Tien thu tir di vay 33 3.408.137.752.145 5.488.395.928.555 4.Tien tra ng goc vay 34 (3.101.601.805.789) (2.697.869.030.844) 5.Tien tra nq g6c thuE tai chinh 35 (4.892.797.262) - 6. Co tirc, lgi nhuAn da tra cho chit ser hOu 36 (268.996.801.882) (480.936.685.999) Luu chuyen tien thuan tir host ding tiii chinh 40 (569.164.333.788) 2.407.418.521.712

.1 1 Luu chuyen ben thuan trong ky 50 (1.259.960.099.999) (477.303.627.795)

Tien vi ttrcrng throng tien clisu icj, 60 1.757.488.542.789 1.567.118.042.293 Anh hugng dm thay dOi ty gia hei doai quy del 61 ngoai to - 1.115.846 Tien va tircrng duang tien cuei ky 70 497.528.442.790 1.089.815.530.344

5

A

Nguyen Thi Mai Hoenig Ngtriri 14p bieu Ngity 2i thcing 10 nam 2016

Niuyen Thj Mai Huong Ke toan truirng

Le Qutic Binh tOng Giant (Mc

Cac limy& minh to trang 9 den trang 56 la mot by phOn hop thimh cita bcio coo Jai chinh hop nit& 8

CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quail I. Thinh phi Hi Chi Minh, CHXHCN Viet Nam

THUVET MINH SAO CAO TAI CHINN HOP NHAT MAU SO B 09-DN/HN Coe thuyit mirth nay Id mit b45 piton hop thanh va can (Iwo doe thing Merl veri bcio ea° tea chinh hop nit& kern theo

1. THONG TIN KHAI QUAT

Hinh thirc sa him von

Ong!), Co phin Diu tu Ha tang icy thuat Thanh phi H6 Chi Minh (goi tit IA "Cong ty") la Fong ty c6 phin ducit thank. lap theo Giay churl& nhan ding ky kinh doanh s6 4103000747 do SO hoach va tu thanh phi HO Chi Minh cap lan dau ngay 24 thing 12 ram 2001 va qua cac Ian thay dOi. Vin dieu le cua Cong t' tai ngay 30 thing 9 nam 2016 la 2.738.346.370.000 VND, duqc chia thanh 273.834.637 co phin bang nhau (tai ngay 31 thing 12 nam 2015 la 2.280.704.380.000 VND tucrng &iv vii 228.070.438 co phan), menh gii mit co Olin la 10.000 VND.

Nganh nghe kinh doanh chinh vi hold ding chinh

Nganh nghe kinh doanh cua Cling ty la diu to xay dtmg, khai. thic, kinh doanh ha tang thuat do thj theo phutmg thirc hqp ding xay dkmg - kinh doanh - chuyen giao (B.O.T); hop ding xay dung - chuyen giao (BT); kinh doanh bit ding san; san xuAt, mua bin cac thiet bj chuyen dung trong lTnh vkrc thu phi giao thong 9 xay dung; xay dtmg cling trinh din dung, cling nghiep, ding trinh giao thong, cong trinh duqng Ong thoit ntrac.

Hoat ding chinh cua Cong ty trong ky la diu to xay dkmg, khai thac, kinh doanh ha tang ky thuat d6 thj theo phtrcmg thirc hqp Tong xay dung - kinh doanh - chuyen giao (B.O.T); hop ding xay dung -chuyen giao (BT); diu tir va quan ly cac cling ty con kinh doanh trong 5 linh vkrc chinh la dau tu cau dutmg, kinh doanh nuac, bat ding san, xay dung va djch vv.

Chu 14 san xuAt, kinh doanh thong thtring:

Chu 14 san xuAt, kinh doanh thing thutmg cua Ong ty duqc thkrc hien trong thOi gian khong qui 12 thing.

Cic sy kien quan trQng trong ky hoat Ong co inh Mr& ng den bio cio tai chinh hqp nhAt

Cong ty di thkrc hien hoin d6i toan b6 1.020.000.000.000 VND trai phieu phit hanh cho nha din to Metro Pacific Tollways Corporation (MPTC) vii 56.666.666 co phieu cua Cong ty Co phan Dau tu Cau dutrng CII (CII B&R) va di thuc hien thanh con&, giao djch ban 4.130.000 CO phieu cua CII B&R. Nhu vay, tai ngay 30 thin$ 9 nam 2016, ty le nam giQ cua COng ty trong CII B&R la 49%, CII B&R tro thanh cling ty lien ket cua C6ng ty.

Cong ty da thoii mit phin yin trong Cong ty Co phin Diu to Nam Bay Bay (NBB), giam ty le sa hQu tir 24,98% xuong 19,99%, Cong ty NBB kh6ng con la cong ty lien ket cua Cong ty ke tir ngay 28 thing 3 nam 2016.

Cic trai chit do Goldman Sachs Asset Managerment quan 1S, di thtrc hien chuyen d6i toan be' 25.000.000 USD till phieu phat hanh vao thing 1 nam 2011 thanh 29.727.391 co phieu CII, gia chuyen doi la 18.800 VND/co phieu. Ngay 26 thing 1 nam 2016, Cong ty CO phan Dau to Tai chinh Nha ntrac Thanh phi HO Chi Minh - HFIC di thuc hien chuyen doi town 44.424.000.000 VND trai phieu phat hanh vao thing 1 nam 2011 thanh 2.362.978 co. phieu CII, chuyen del la 18.800 VND/co phieu. Ngay 17 thing 6 ram 2016, cac chu nam git trai phieu chuyen ct6i phat hinh nim 2014 (CII41401) di thkrc hien chuyen dii 150.428 trai phieu thanh 13.673.830 co phieu vii ty le chuyen clii la 1:90,9.

Trong ky, tong vin dieu le cua C6ng ty di tang 457.705.990.000 VND, ttrcmg duong vii 45.770.599 CO phan. COng ty di thuc hien mua lai 23.751.510 co phieu lam co phieu quy.

9

CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton Th& Dan Quan 1, Thanh pho HO Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT (ti6p theo) MAU SO B 09a-DN/HN Ctic thayit mink nay la ma: ha phan hap Mani; va can duos dac eking their vai bcio ccio tai chinh hap nhilt kern theo

du true doanh nghiep

Tai ngay 30 thang 9 nam 2016, C6ng ty dang dau to tivc tiep vao cac ding ty con va cong ty lien doanh, lien ket nhu sau:

Ncri thanh Tj' le 19i TS, le quyen 1Ap va boat ich bieu quyet

Ong

Hoat dAng chinh

Cie cong ty con 1: COng ty Co phAn Ha tang mac Sai Gan

2. Cong ty Co phan Xay dtmg Ha tAng CII

3. Cong ty CP DAu to Cao oc Van phong Dien Bien Phu 4.Cong ty TNHH MTV Dia 6c La gia

5. C6ng ty Co phan Dau to va Xay dung CAu &rang Binh Trieu

6. Cong ty TNHH MTV Dich vu Ha tang CII

7. Cong ty TNHH MTV Bac Thu Thiem

55,94%

Kinh doanh ha tang nude, moi trtrang

99,54%

Thi cong xay dtmg cong trinh giao thong, ha tAng ky thuAt

90%

Kinh doanh bat Ong san.

100% Kinh doanh bat Ong san: Cho thue van phong

98,85% Xay dung, lap dAt cac cong trinh giao thong, cap-thoat ntroc, thu phi giao thong

eau Binh Trieu

100% Cung cap cac dich vti thu phi giao thong, dich vu ha tang

100% DAu to vao du an Xay dtmg ha tAng ky thuAt khu dan cu phia Bac (khu chirc

nang s6 3 va s6 4) va hoan thien dtrimg true Bac -Nam (doan tv chan cAu Thu

Thiem 1 den Mai Chi Th9) trong khu do thi mai Thu Thiem theo hop d6ng B.T

TP. H6 Chi Minh

TP. 1-16 Chi Minh

TP. 116 Chi Minh

55,94%

99,54%

100%

TP.116 Chi Minh

TP. H6 Chi Minh

TP. H6 Chi Minh

TP. H6 Chi Minh

100%

98,85%

100%

100%

Cac cong ty lien doanh, lien ket 1. Ong ty Co phan Dau TP. H6 Chi 49,00% 49,00%

DAu to vao cac du an cAu dtremg

to Cau dtkmg CII

Minh

2. Cong ty Co phan Dau TP. H6 Chi 49,5% 49,5%

Kinh doanh ha tang mac, moi tnrang to Ha tang Kjr" thuat

Minh Vinaphil 3. C6ng ty CO phan Ntrec TP. H6 Chi

43% 43%

Khai thac, )(V ly va cung cap nu& Tan Hiep

Minh

4. Ong ty Co phan Hba TP. H6 Chi 28,95% 28,95%

DAL' to xay dung, khai thac, kinh doanh Phu

Minh

ha tang cong nghiep

10

CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PI-10 HO CHI MINH 50 Ton That Dam, Quan 1, Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHiNH HOP NHAT (tiep theo) Cac if:14A mink nay M mat ba phart hop thanh va c.4n duvc doc d&rg then van bcio cao tar chinh hop nhdt kern theo

THONG TIN KHAI QUAT (tiep theo)

Cau true doanh nghiep (tiep theo)

Ngoai cac cong ty dang dAu to truc tiep, C6ng ty cung thuc hien dAu to gian tiep vao cac Ong ty con va Ong ty lien doanh, lien ket th6ng qua cac c8ng ty con khac nhu sau:

Nai thinh TS' li

lep va host lqi ich TS, Is quyen Hoat Ong chinh dog gian tiep bieu guy&

(%) (%)

MAU SO B 09a-DN/HN

Cac cong ty Cong tv con

1. COng ty Co phAn K9 thtfat Enviro

2. COng ty CO phAn CAp ntrac Sai Gen - Dankia

4. Cong ty Co phi!) Cip thoat ntrac CO Chi

5. COng ty Co phAn Gial phap mang nu& chau A

6. Cong ty Co phAn Nuac Sai Gen - CAn ma

7. Cong ty Co phAn nuerc Sai Gen - An Khe

TP. HA Chi 47,55% 85% Minh

Tinh 50,35% 90% Lam DOng

TP. HO Chi 28,52% 50,98% Minh

TP. H6 Chi 28,53% 51% Minh

TP. HO Chi 55,94% 51% Minh

Tinh Gia 28,53% 51% Lai

Lap dat 4 tilting cAp thoit nuac

Khai thac, xir ly va cung cap nu&

Khai thac, xti1j, va cung cAp nuac

Khai thac, xir 1y va cung cAp nuoc

Cung al) dich vp to van quart IS; va cluing thAt thoit nuac

Khai thic, xir ly va cung cAp ntrac.

Khai thac, xtlr 1j, va cung cap ntroc.

3. COng ty Co phAn CAp Tinh Gia 30,20% 55,00% ntrac Sai Gott Pleiku Lai

dau to gian tiep thong qua cong ty Co plan Hh tang Ntrik Shi Gen

Con;; tv lien ket

1. C6ng ty Co phAn Cap thoat mac Long An

2. Ong ty Co phAn Cap nu& Tin Wm

Tinh Long An

TP. H6 Chi Minh

14,41%

16,03%

25,77%

28,66%

Khai thac, cung cap ntrac sad, san xuit nuac dang chai

Cung cAp dich vu thu he' tien ntrac sinh heat

Cic cong ty dhu to gian tiep thong qua cong ty TNHH MTV Dich vu Hh ding CH Cong tv con 1. Cong ty TNHH Did Tinh Binh 100% 99,99% Cung cap dich vu thu phi giao thong

MCSC Duang dtrong 130

tiep th8ng qua cong ty CO phAn Xfiy dwng Ha tang CII Cac cong ty tir gian Cong tv con 1. Cong ty TNHH MTV NBB Quang Ngai

Tinh Quang Ngai

99,54% 100% Khai thac, san xuAt kinh doanh cac loaf dAt, da

11

CONG TY CO THAN DAU TU II TANG KY THwyr 1HANH PHO HO CIII MINH 50 Ton That Dam, Quan I, Thanh ph61-16 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiEp theo) MAU SO B 09a-DN/HN Ctic thuyet mmh nay la mot bet phan hap thanh va con dugc clac dOng that voti bdo cao tat chinh hap nhat kem theo

2. CO SO LAP BAO CAO TAT CHINH HOP NHAT VA NAM TAI CHINH

Ccr s&lhp Bao cao tai chinh hip nhat

Bao cao tai chinh hgp nhat kern then dugc trinh bay bang D6ng Viet Nam (VND), theo nguyen tic gia goc va hqp vai chuan muc ke toan, the dO ke toan doanh ng,hiep Viet Nam va cac quy djnh phap ljt cei lien quan den viec lap va trinh bay bao cao tai chinh hqp nhat.

Bao cao tai chinh hgp nhat kern theo khong nhirn phan anh tinh hinh tai chinh, ktt qua hoat Ong kinh doanh va tinh hinh luv chuyen tien to theo cac nguyen tic va thong le Ice town dugc chap nhan chung tai cac nut* khac ngoai Viet Nam.

Nim tai chinh

Nam tai chinh cua C6ng ty bit du tir ngay 01 thang 01 va ket thhc vao ngay 31 thang 12.

3. CHUAN MIX VA CHE DO KE TOAN AP DUNG

Bao cao tai chinh hgp nhat dugc lap theo cac quy djnh ctia Thong ttr s6 200/2014/TT-BTC ("Thong to 200") huerng clan the dO town cho doanh nghiep va Thong to so 202/2014/TT-BTC ("Thong to 202") huang dan phucmg phap lap va trinh bay bao cao tai chinh hgp nhat dra BO Tai chinh ban hanh ngay 22 thang 12 nam 2014.

4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU

Sau day la cac chinh sach ke toan chi) ytu dugc Cong ty ap dung trong viec lap Bao cao tai chinh hgp nhat:

Iferc tinh ke Wan

Viee lap bao cao tai chinh tuan thO theo chuan muc ke toan, the dO kE toan doanh nghiep Viet Nam va cac quy djnh phip 15, c6 lien quan dEn viec lap va trinh bay bao cao tai chinh hgp nhat yeu cAu Ban T6ng Giam d6c phai c6 nhemg LI& tinh va gia dinh.anh huerng den s6 lieu bao cao ye ding ng, tai san va viec trinh bay cac khoan ding ng va tai san tiem tang tai ngay lap bao cao tai chinh ding nhu cac so lieu .bao cao ye doanh thu va chi phi trong suOt kj, hoat dOnf. Mac du cac 'sac tinh ke toan dugc lap bang tat ea su hieu biEt cfra Ban Tong Giam doc, s6 thgc to phat sinh co the khac vOi cac trac tinh, gia djnh Qat ra.

Co* so• ho nhat bao cao tai chinh

Bao cao tai chinh hgp nhat bao gom bao cao tai chinh cua C6ng ty va bao cao tai chinh ctia cac ding ty do Ong ty kiem soat (cac cong ty con) dugc lap cho chng kj, ke toan. Viec kiem soat nay Qat dugc khi C6ng ty c6 kha nang kiem soat cac chinh sach tai chinh va hoat ging dia cac ding ty nhan dau to nham thu dugc lgi ich tit hoat Ong cua cac ding ty nay.

Ket qua hoat ging kinh doanh cua cac ding ty con dugc mua lai hoac ban di trong kj, dugc trinh bay trong Bao cao ket qua hoat Ong kinh doanh hgp nhat tir ngay mua hoac cho den ngay ban khoan dau to 6 ding ty con d6.

12

CONG TY CO PHAN DAU TU HA TANG KY THUAT THANH PHO HO CJ i MINH 50 Ton ThAt Dam, Quail I, Thanh phi') 116 Chi Minh, CHXHCN Viet Nam

THUYET MIN11 BAO CAO TAI CHiNHHQP NHAT (tiep theo) MAU SO B 09a-DN/I IN Cdc dhuyet mink nay la mix b0 plain hpp thanh va can cluvc dcic dong then voi bcio cao tai chinh h9p nhat ken? then

Case. hyp nhAt bao cao tai chinh (tiep theo)

Trong trudrng hqp can tnitt, bao cao tai chinh cua cac con* ty con dugc dieu chinh de cac chinh sach ke toan dugc ap dung tai Cong ty va cac cong ty con la giong nhau.

TAt ca cac nghiep vu va s6 du giaa cac ding ty trong ding tap doan dirge loai b6 khi hqp nhat bao cao tai chink

Lqi ich ctia co dong khong kiem soat trong tai san thuAn cua cong ty con hop nhAt dugc xac dinh la met chi tieu rieng biet tach khoi phan von ch6 so hOu cua co Tong cua ding ty mg va dugc trinh bay la met chi tieu thuec phan von chti so hiru trong Bang can doi ke' town hop nhat. Lqi ich cua co dong kh6ng kiem .soat bao gom gia tri cac lqi ich cua co dong kh6ng kiem soat tai ngay hqp nhat kinh doanh ban dau va phan lgi ich co (long khong kiem soat trong sir bien Ong cua tong von ch6 so hau ke tir ngay hop nhat kinh doanh. Cac khoan 18 phat sinh tai cong ty con phai dugc phan 1)6 tucmg (mg. vOi phan s6hau cua co dong khong kiem soat, ke Ca truarng hop so do 16n horsphAn h0-u cua co Tong khding kiem soat trong tai san thuan cua cong ty con.

Hop ntuit kinh doanh

Tai san, cong no va cong no tiem tang dm ding ty con dirge xac dinh theo gia tri hqp tai ngay mua cong ty con. Bat ky khoan phu trei nao gift gia mua va tong gia tri hqp ly cua tai san dugc mua dugc ghi nhan la Igi the flung mai. BAt ky khoan thieu but nao giaa gia mua va tong gia trj hop ly cua tai san dugc mua dugc ghi nhan vao kit qua hoat Ong kinh doanh cua ky ke town phat sinh hoat dong mua ding ty con.

Lqi ich dm di dong kh6ng kiem soat tai ngay hop nhAt kinh doanh ban du dugc xac dinh ten ,co sir le cua co (long khong kiem soat trong tong gia tri hop 1Y tai san, ding nq va Ong nq tiem tang dugc ghi nhan.

Diu to vao cong ty lien kit

Cong ty lien kit la met cong ty ma Cling ty co anh hudmg ding ke nhtmg khong phai la cong ty con hay cling ty lien doanh cua C6ng ty. Anh hutmg ding ke the hien 6 quyen tham gia vao viec dtra ra cac quyet.dinh ye chinh sach chinh va hoat Ong dm ben nhan dau tu nhtmg khong co anh hue:mg ve mat kiem soat hoac Citing kiem soat nhftg chinh sach nay.

Khoan dAu to vao cong ty lien kit dugc hop nhAt trong bao cao tai chinh theo phtrcrng phap von chu so hO-u. Theo pinion phap nay, gia tri cua khoan dAu tu ban dau dugc ghi nhan theo gia g6c, sau do dugc dieu chinh theo nhung thay doi trong phan se h0v cua COng ty trong phAn tai san thuan cua Ong ty lien kit sau ngay mua khoan din tu. Cac khoan 16 dm cong ty lien kit vuqt qui khoan . von dm Cong ty tai cong ty lien ket do (bao gOm bAt cac khoan' go von dai han ma ye thirc chat tao thanh dAu to thuAn cua Ong ty tai cong ty lien kit do) khong dtrqc ghi nhan.

Trong trutrng hop met cong ty thanh vien cua Cong ty thuc hien giao djch vii met cong ty lien kit vai Cong ty, lai/lo chtra thuc hien tucmg img vdri phan g6p von cua Cong ty vao cong ty lien kit, dugc loai trir kh6i bao cao tai chinh hop nhat.

Gip vein lien doanh

Cac khoan Op von lien doanh la thoa thuan tr'en co so ky kit hop dOng ma theo do Cong ty va cac ben tham gia thuc hien hoot dong kinh to tren co so (long kiem soat. Co so dOng kiem soat dugc hieu la viec dua ra cac guy& dinh mang tinh chien Itroc lien quan den cac chinh sach hoat ding va tai chinh cua don vi lien doanh phai co su (long than cua cac ben tham gia lien doanh.

1;

Y N 1111 HI :H

13

LONG TY CO PHAN DAU TV ti, TANG Kit THuAT TIIANH pHO HO CHI MINH 50 Ton ThAt Dam, Quart I, Thanh phO HO Chi Minh, CHXHCN Viet Nam

THUYET MINH SAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuvet ininh nay la inai ba p/ian thanh va can dirge dQc dang Mai vai bay cao tai chinh hop nhai hem then

Cop von lien doanh (tiep theo)

Cac them thuan gOp von lien doanh lien quan den viec thanh lap mgt ca so kinh doanh clOc lap trong d6 co cac ben tham gia g6p von lien doanh &roc goi la ca so kinh doanh (long kiem soat. Cong ty lap bao cao ye cac khoan loi ich trong cac co so kinh doanh (long kiem soat theo phuang phap von chit so, hiru.

Lqi the thtrcrng mai

Lqi the thuang mai teen bao cao tai chinh hop nhAt la phAn phi tri giUa mac gia phi hop nhAt kinh doanh so veri phan loi ich ctia Cong ty trong tong gia tri hop 19 cna tai san, cong no va ding no tiem tang dta cong ty con, cong ty lien ket, hoac don vi g6p von lien doanh tai ngay thuc hien nghiep vi dAu ttr.

Lqi the thuang mai ar viec mua Ong ty con &roc ghi nhan la mgt loaf tai san dai han trong Bang can Tel ke wan hop nhat, dtroc khAu hao theo phuang phap dtrOng than teen thei gian hUu ding trOc tinh la khoang 10 nom. Khi ban cong ty con, gia tri con lai cna khoan loi the thuang mai chua khau hao het dupe tinh vao khoan lai/I6 do nghiep vi nhuong ban Ong ty ttrong (mg.

Lqi the kinh doanh co duor tir viec mua ding ty lien ket va ca so kinh doanh (tong kiem soat &roc tinh vao gia tri ghi so ctia cong ty lien ket va ca so kinh doanh (long kiem soar. C6ng ty khong phan 1)6 don khoan lqi the thuang mai nay.

LAi ttr nghiep vu mua gia re

Lai tir nghiep vg mua pia re la phAn phi tri loi ich cua Cong ty trong tong gia tri hop 19 dm tai san, cong no va cong no tiem tang danh gia &roc cila cong ty con, Ong ty lien ket, va ca se kinh doanh (Jong kiem soat tai ngay Oat sinh nghiep vi mua ding ty so veri gia phi hqp nhAt kinh doanh. Lai tir nghiep vi mua gia re dtroc ghi nhan ngay vao Bao cao ket qua hoat dOng kinh doanh hop nhat tai thai diem phat sinh.

Cling cu tai chinh

Ghi nhejn ban dizu

Tai san rai chinh: Tai ngay ghi nhan ban dau, tai san tai chinh dtroc ghi nhan theo gia goc cong cac chi phi giao djch co lien quan truc tiep den viec mua sam tai san tai chinkdo. Tai san tai chinh ctia Ong ty bao tien, cac khoan tuang duang tien, cac khoan phai thu ye cho vay,cac khoan phai thu khach hang, cac khoan ky mot, k9 quy, phai thu khac va cac khoan dau tu tai chink

(—Ong nq tat chinh: Tai ngay ghi nhan ban dAu, cong no tai chinh &roc ghi nhan theo gia goc ong cac chi phi giao dich co lien quan truc tie') den viec phat hanh cong nq tai chinh do. C6ng no tai chinh cua Cong ty bao gomcac khoan phai tra nguol ban, phai tra khic, cac khoan chi phi phai tra, du phOng phai tra, cac khoan vay va trai phieu phat hanh.

Ddnh gib lai sau ghi nh(in ban dau

Hien tai, chua co quy djnh ye danh gia Iai cong co tai chinh sau ghi nhan ban dAu.

Tien va cac khan ttro'ng throng tien

Tien va cac khoan tucrng duang tien bao gom tien mat tai quy, cac khoan tien gni khong ky han, cac khoan dau tu ngan han, c6 kha nang thanh khoan cao, de dang chuyen doi thanh tien va it rui ro lien quan den viec bien Ong gia tri.

14

CONG TY CO PHAN DAU TU. HA TANG Ki? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan I, Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HciP NHAT theo) MAU SO B 09a-DN/HN ( do thuyet minh nay mkt bpi plkin Imp thanh dupe dpc thing thin vin bdo cao tai chinh hpp nhjt kern theo

Cac khan dui ttr tai chinh

Chang khan kinh doanh

Chimg khoan kinh doanh la cac chimg khan dude Cong ty nom gia svai muc dich kinh doanh. Chung khan kinh doanh duqc ghi nhan bat dau ngay C6ng ty c6 quyen so hiru va duac xac djnh gia trj ban dau theo gia trj hop ly cua cac khoan thanh toan tai thai diem giao dich phat sinh cong cac chi phi lien quan den giao djch mua chimg khan kinh doanh. Tai cac ky ke toan tiep theo, cac khoan dau ttr chimg khoan kinh doanh duce ghi nhan theo gia gOc nit cac khoan du phong giam gid chting khodn.

Dv phbng giam gia chang khoan kinh doanh dtroc trich lap theo cat quy dinh ve ke toan hien hank. Theo do, C6ng ty duqc phdp trich lap du phang cho cac khoan dau tu chimg khan kinh doanh co gia trj ghi s6 cao han gia thi twang tai ngay kb:5a so lap bao cao tai chinh.

Cac khan dim tir nom giir din very dao lion

Cac khoan,dau nam gia• den ngay dao han la cac khoan dAu tu ma C6ng ty Co djnh va kho rang nam gi0. den ngay dao han. Cac khoan dau tu nam gia den ngay dao han bao gam: cac khoan tien gin ngan hang co ky han tren 3 thong (bao gam ca cac loaf tin phieu, ky phieu), trai phieu, co phial uu doi ben phat hanh bat buac phai mua lai tai mat theri diem nhat djnh trong ttrang lai va cac khoan cho vay nam gia den ngay dao han von muc dich thu 'Ai hang ky va cac khoan dau ttr nam gill den ngay Ciao han khac.

Cac khoan dAu tu nam gia den ngay dao han &roc ghi nhan bit dAu ngay mua vas ducrc xac djnh gia trj ban dau theo gia mua va cac chi phi lien quan den giao djch mua cac khoan dau ttr. Thu nhap lAi tir cac khoan dau to nam gi0 den nsay dao han tir sau ngay mua dtroc ghi nhan vao BA° cao ket qua hoat Clang kinh doanh tren ca se; don tich. L,3i va cac khoan Iqi ich khdc ma Cling ty duoc htrong trtrac khi nam khoan dau ttr throc ghi giam trir vao gia gac tai th&i diem mua.

Cac khan dAu ttr nam gi0 den ngay dao han &roc xac djnh theo gia g6c trir di du phong phai thu kho doi. Du phong phai thu kh6 dai cua cac khan dau ttr nam gia den ngay dao han duoc trich lap theo cac quy djnh ke toan hien hanh.

Dall at vao cong cy van cua don vi khac

D'au tu vao ding cu v6n cua don vj khac phan anh cac khan dAu to cong cu v6n nhung Ong ty khong co quyen kiem sat, clang kiem soot hoac co anh huong ding ke doi vii ben nhan dau tu.

Khoan dau tovao cong v6n cua dan vi khac dtroc phan anh theo gia g6c trir cac khan du phang giam gia dau tu. Du phang giam gia dau tu vao cong cu von cua dan vj khac &roc trich lap theo quy dinh tai Thong tu so.89/2013fTT-BTC ngay 28 than 6 nam 2013 cua Ba Tai chinh ye viec sCra doi ba sung Th6ng tu so 228/20091rT-BTC htrang dan viec trich lap va sir ching ac khoan du phang giam gia hang ton kho, ton that cac khoan dAu tu tai chinh, no phai thu kho dai va bao hanh san pham, hang ha, cong trinh xay lap tai doanh nghiep.

I5

CONG TY CO PHAN DAU TUNA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan I, Thanh phO 116 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiei) theo) MAU SO B 09a-DN/HN Các thuyc%i minh nay la men 1)0 Ain hop thanh va etin Ayr dot' dang than vol hew can tat chinh hop Illicit ken, then

Ng phii thu

Nq phai thu la so tien co the thu hoi cira khach hang hoac cac doi tuong khac. Ng phai thu dugc trinh bay theo gia tri ghi so trir di cac khoan du phong phai thu kho doi.

Du phong phai thu kho din &roc trich lap cho nhimg khoan phai thu da qua hp thanh wan theo cam ket hoac cac khoan phai thu ma ngtrai no kho c6 kha nang thanh wan do bi thanh ly, pha san hay cac MI6 khan tuong to%

Hang ton kho

Hang ton kho dugc xac dinh tren co so gia thap horn giira gia goc va gia tri thuan c6 the thuc hien dugc. Gia gOc hang ton kho bao Om chi phi nguyen vat lieu trvc tiep, chi phi lao Ong trot tie!) va chi phi sari, xuat chung, neu co, de dugc hang ton kho dia diem va trang thai hien tai. Gia goc cira hang ton kho dugc xac dinh theo phucmg phap binh quan gia quyen. Gia tri thuan c6 the thuc hien dugc dugc xac dinh bang gia ban ',rex tinh trir cac chi phi trac tinh de hoan thanh san pham ding chi phi tiep thi, ban hang va phan phoi phat sinh.

Du phong giam gia hang ton kho cira Cong ty dugc trich lap theo cac quy dinh ke toan hien hanh. Theo do, Cong ty dugc phdp trich lap du phong giam gia hang ton kho lOi thoi, hong, kern pham chat va trong trtrOng hgp gia goc cita hang ton kho cao ham gia tri thuan c6 the thuc hien dugc tai nga) ket thOc nien dq ke toan.

Tai san co dinh him hinh va khan hao ..

Tai san c6 dinh hiru hinh dugc trinh bay theo nguyen gia trir gia tri hao mOn Itry ke. ). 4

Nguyen gia tai san co dinh hire hinh bao Om gia mua va toan b46 cac chi phi khac lien quan trot t. , f tiep den viec dua tai san vao trang thai san sang str dung.

Nguyen gia tai san c6 dinh hiru hinh do to lam, to xay cikmg bao gom chi phi xay dung, chi phi san xuat thuc to phat sinh tong chi phi lap dat va chay thin.

Tai san ca dinh 11011 hinh dugc khau hao theo phuong phap dutmg thang dua tren thtfi gian hiru dung trOt tinh, cu the nhu sau:

S6 nam

Nha cira, vat kien trirc 10 - 50 May m6c va thief bi 03 - 20 Thiet bi, dung cu quan ly 03 - 08 Phuong tien van tai 05 - 11

Thue tai san

Thue tai san bao gOrn thud tai chinh va thud hoat deng.

Met khoan thud dugc xem la thud tai chinh khi phan cac quyen Igi va ro ye quyen tai san dugc chuyen sang cho ngu&i di thud. Tat ca cac khoan thud khac dugc xem la thud hoat deng.

Cong ty ghi nhan tai san thud tai chinh la tai san Cong ty theo gia tri hop ly tai san thud tai thai diem khOi dau thud tai san hoac theo tri hien tai khoan thanh loan tien thud t0i thieu, neu gia tri nay thap hon. Ng phai tra ben cho thud Wong Ong dugc ghi nhan tren Bang can d6i ke toan hop nhat nhu mot khoan ng phai tra ve thud tai chinh. Cac khoan thanh toan tien thue. dugc chia thanh chi phi tai chinh va khoan phai tra no goc nham darn bao 6, le lai suat dinh ky co dinh tren so du no con Iai. Chi phi thud tai chinh dugc ghi nhan vao ket qua float deng kinh doanh, trir khi cac chi phi nay trot tiep hinh thanh nen tai san di thud, trong trutmg hop d6 se dugc von h6a theo chinh sach ke toan cira Cong ty ye chi phi di vay (xem thrill bay cludi day).

16

CONG TY CO PHAN DAU TU HA TANG 102 THu0 THANH PHO HO CHi MINH 50 Ton ThAt Dom, Quan 1, Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH 116P NHAT (ti6p theo) MAU SO B 09a-DN/HN ate thuyt nunh nay la mat bet phan Ito) thanh va cein doge die clang thai vai ban cdo tai chinh hap nh6t ken: they

Thue tai san (tiAp theo)

M6t khoan thue dugc xem la thue hoat dOng khi ben cho thue yin dugc huang phan Ian cac quyen lqi va phai chiu rid ro ye quyen so hOu tai san. Chi phi thue hoat d6ng, dugc ghi nhAn vao Bdo cao ket qua hoat dAng kinh doanh hop nhat theo phuang phap duangthang trong suot thai gian thue. Cac khoan Wen nhAn dugc hoac phai thu nham too diet' kren kj, ket hop (long thue hoat ding ding dugc ghi nhAn theo phuang phap &rang thang trong suot thai gian thue.

Cac tai san di thue tai chinh dugc khau hao teen thai gian hUu dung LI& tinh tucmg ttr niur ap dung vai tai san thu6c so him cua Cong ty hoc tren thai gian di thue, trong truing hop thai gian nay ngan han.

Thi san c6 dinh vi hinh va kith hao

Tai san cA dinh ve hinh dugc trinh bay trong Bing can dAi ke toin hqp nhat theo nguyen gia trir gia tri hao mon lay ke.

Tai san co dinh vo hinh cua C6ng ty bao gom gid tri quyen thu phi giao thong, gia tri quyen sir dung dat va phan mem may tinh

Quyen thu phi giao th6ng c6 dugc to cac hop ding B.O.T kjt gift Ong ty va cac ca quan dai dien cua Nha nuoc dugc ghi nhAn theo gid tri quyAt toan cua du an ten ca so la cac chi phi ma Cong ty a be ra de that hien dau ur vao du an.

Quyen thu phi giao thong dugc khau hao theo phuang phdp tj, tong doanh thu. Gia tri trich khau

hao hang !lam dugc tinh bang nguyen gia nhan vai tj, re giQa doanh thu thu dugc hang nam va tong ir doanh thu roc tinh.

Quyen sir dung dat co thai han dugc khau hao theo phuong phap dutmg thing Oa tren thai gian sir dung cua 16 dat. Quyen sir dung (tat lau dai theo quy dinh hien hinh khong tinh khau hao.

Phan mem vi tinh dugc khiu hao theo phuang phap doting thing trong khoang thrtri gian tir 5 din 10 nam.

Bit Ong san din to

Bat Ong san dau tu bao gAm quyen sir dung dat va nha xtrang, vat kiAn ,triic do ding ty nam glut nham muc dich thu viec cho thue hoc chi tang gid. Bat dOng san dau to cho thue dugc trinh bay theo nguyen gia trir gid tri hao mon Iuy ke. Bat dOng san dau tu chi tang gid dugc trinh bay theo nguyen gia trir suy giam gia tri. Nguyen gid cua bat dAngsan dau to dugc mua bao gom gia mua va cac chi phi lien quan true tiep nhu phi dich vu tu van ve luAt phi') lien quan, thue tnrac ba va chi phi giao dich lien quan khac. Nguyen gia bat Ong san dau to tu xay la gia tri quyet town tong trinh hoc cac chi phi lien quan true tiep dm bat dAng san dau tu.

Bat deng san dau to cho thue dugc khau hao theo phuang phdp &rang thing teen thari gian hitu dung vac tinh twang tu nhu tip dung yeti tai san thu6c so hao cua Cong ty.

Cong ty khong trich khau hao d'Ai vai bat Ong san dau Ur nim gia chi tang gia.

Chi phi xay dkmg co. bin do' dang

Cac tai san dang trong qua trinh xay dkmg phut vu tripe dich san xuAt, cho thue, quan tri hoc cho bat kj, muc dich nao khac dugc ghi nhan theo gia,g6c. Chi phi nay bao gom chi phi dich vu va chi phi lai vay co lien quan phit hop vai chinh sach ke toa.n.cua C6ng ty. Vic tinh khiu hao tai san nay dugc tip dung giong nhu vai cac tai san khdc, bat dau tar khi tai san a vao trang thai san sang sir dung.

17

LONG TY CO THAN DAH Tu• HA TANG .rHuAT THANFI P110 HO CHI MINH 50 Ton That Dam, Quin 1, Thanh ph6 H6 Chi Minh, CHXIICN Vi6t Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiEp theo) MAU SO B 09a-DN/HN Cie thuyet minh nay la mat Ira ;than hop thanh va can dupr doe dung thoi val bao cao tar chinh hop nit& kern theo

Cac khoin chi phi tra trtrot

Chi phi tra truac bao gom cac chi phi thtrc to da phdt sinh nhung co lien quan den ket quA hoat dang san xuat kinh doanh cua nhieu ke tan. Chi phi tra truac phdt sinh ch6 you bao Om chi phi lai vay cua du an B.O.T va cac khan chi phi tra truac khdc.

Chi phi di vay lien quan trtrc tip dEn cac du an B.O.T IA chi phi phdt sinh trong giai doan khai thk hob von d5u tu. Chi phi nay duot phan bo vat) ket qua kinh doanh trong ky theo ty 1.6 doanh thu thu phi giao thong cua dtr an.

Cdc khan chi phi tra truck khk bao g6m gid trj ding cu, dung cu, linh kiEn loai nho eta xuat dung, cac chi phi in ye cau dtrimg, chi phi saa chera duy tu tram thu phi giao thong... va dtrqc coi IA c6 khd nang dem lai 191 ich kinh to trong tuang.lai cho C6ng ty. Cdc chi phi nay duqc von h6a &Teri hinh thuc cac khan tra truac va &rot phan bo vac> Bdo cdo ket qud hoat dOng kinh doanh hop nhat, sir dung phucmg phdp &rang thang theo cac quy djnh ke tan hiEn hanh.

Cie khoin nq phai tra

Cdc khoan nq phai tra &roc theo &Si chi tiet theo ky han phai tra, d6i ttrong phai tra, loaf nguyen t6 phai tra vi cac yeu to khdc theo nhu cau wan ly cua Cong ty. Cdc khan nq phai tra duce phan loci dtra vacs tinh chAt bao gom cac khan phai tra mang tinh chat thucmg mai phdt sinh to giao djch mua hang haa, djch vu va cac khan phai tra khdc khOng c6 tinh thucmg mai, khong lien quan den giao djch mua, ban, cung cap hang hoa djch vv. Cdc khoan nq phAi tra dtroc phan loaf ngan han va dai han ten bang can doi ke loan hop nhAt can cu theo ky han con loi cua cac khan phai tra tai ngdy 15p bdo cdo tai chinh hqp nhat.

Cdc khoin dy. phong

Cdc khodn di" phong &roc ghi nh5n khi Cong ty co nghia vu nq hi6n tai do ket qua tir mOt str ki6n da xay ra, va Cong ty c6 kha nang phdi thanh tan nghia vu nay. Cdc khoan.cltr phong &roc xdc djnh tren ca so trot tinh cua Ban T6ng Gidm ye cac khoan chi phi can thiet de thanh wan nghia vu no nay tai ngay ket thik ky hoat d6ng.

Trai phieu Oat hanh

Cac khoan trai ?Neu duqc trInh bay tren Bdo cdo,tai chinh hop nhat tren ca so gid trj thuan bang gid trj cua trai phieu theo mEnh gid tit (-) chiet khau trai phial cong (+) cac khan phu trOi cua trai phieu.

Cdc khan chiat khau va, phy trei ctia trai phieu &roc theo dOi chi tiEt theo timg loaf trai phiEu phdt hanh va phan b6 vao chi phi di vay hang ky theo phuang phdp clutmg thang dtra tren thari han cua trai phiEu.

Cdc khan chi phi lien quan truc tiEp an viEc phat hanh trai phieu duoc ghi nh5n giam trir vao m'Enh gid trai phiEu tai th&i .diEm phdt sinh. Djnh ky, chi phi phat hanh trai phieu se cluoc phan b6 theo phtrong phdp duang thang dtra ten thtri han cua trai phieu. Vic phan b6 &roc thtrc hiEn bang cach ghi tang mEnh gid trai phieu va chi phi di vay trong ky.

Trai phieu chuyen del

Trai phieu chuyen doi IA trai phiEu co the chuyen doi thanh c6 phieu pho thong dm ding mOt to chirc phdt hanh theo cac dieu kiEn da duqc xdc djnh trong phucrng an phdt hanh.

Tai thtri diem ,ghi nhen ban dill, trai phieu chuyen del dtroc xac djnh Tieng bit thanh gia trj cau phan nq (nq goc) va eau phan von cua trai phiEu chuyen doi. Phan nq goc cua trai phiet.i.chuen doi &roc ghi nh5n IA no phdi tra, cau phan von (quyen chon co phieu) trai phiEu chuyen doi &roc ghi nhen la von cht:i set haw

18

CONG TY CO PHAN DAU TU. HA TANG Kit THwyr •111ANII l'HO II() CI II MINH 50 Ton ThAt Dam, Qu4'n I, Thant, phO HO Chi Minh, CHXHCN Vi'et Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT (ti6 theo) MAU SO B 09a-DNIHN (*tic thuyet minh nay to mot 60 phOn hop thanh va can cluac doe clang Merl vai bao coo tai chinh kg, nhji kern then

Trai phie'u chuyCn doi (tie'p theo)

Chi phi Oat hanh trai phieu chuyen doi &roc phan b6 dan vao chi phi di vay trong ky theo phixong phap du6ng thapg phO hop WA 14 han trai phieu. Jai thati diem ghi nhin ban dau, chi phi phat hanh trai ,phieu chuyen doi &roc ghi giant phan no goc trai phieu. Djnh k5', chi phi phat hanh trai phieu chuyen doi &roc phan bo bang cach ghi tang gia trj no goc va ghi nhin vao chi phi di vay phu hop WA viec ghi nhin lai vay phai tra cua trai phieu.

Tai thori diem dao han trai phieu chuyen dOi, gia trj quyen ch9n c6 phieu cua trai phieu chuyen dOi dang phan anh trong phan von chit sa hiru &roc chuyen sang ghi nhin la thing du von co phan ma khong phti thuic vao viec ngutri nam giu trai phial c6 thuc hien quyen ch9n chuyen d6i thanh CO phieu hay kh6ng.

Trutmg hqp ngutri nam Diu trai phieu kitting thuc hien quyen chuyen doi trai phieu thanh CO phieu, phan no goc cua trai phieu chuyen doi &roc ghi giam twang ling vai so tien hoan tra goc trai phieu.

Trutrng hop ngutti nam 4ia trai phieu thirc hien quyen ch9n chuyen d6i trai phieu thanh c6 phieu, phan no goc cua trai phieu chuyen doi &roc ghi giam va von dau to cua chu sa halt &roc ghi tang twang img vai menh gia so co phieu phat hanh them. Phan chenh lech gift gia trj phan nq goc ctia trai phieu chuyen,doi kern han gia trj co phieu phat hanh them tinh theo menh gia &roc ghi nhin la khoan thing dtr von co phan.

Ghi nh;an vim chit so hum

V6n chO so hav &roc ghi nhin theo s6 von tlwc gOp cua cac co dong.

Thing du von co phin dugc ghi nhin theo s6 chenh lech lan han hoic nho hon giUa gia thuc 4 phat sinh va menh gia co phieu phat hanh Ian dau, Oat hanh 1)6 sung hoic tai phat hanh co phieu quy.

V6n khac ctia chtl so hiru &roc ghi nhin theo gia trj can lai gift gid tri hop IS,' cua cac tai san nhin duoc do bleu, tang, sau khi trir di thus phai nip lien quan den cac tai san nay.

Co phieu quy duct ghi nhin theo gia tri thuc to s6 c6 phieu do C6ng ty Oat hanh sau do mua lai thrgc trir vao von chit ser halt ctia Cling ty. COng ty khong ghi nhin cac khoan lai/(16) khi mua, ban, Oat hanh cac ding cu von chit so htru.

Lgi nhuin sau thus chtra phan ph6i &roc ghi nhin theo s6 loi nhuin (hoic 16) tir ket qua hoat ding kinh doanh ctia Cong ty trir (-) chi phi thue thu nhip doanh nghi0 hanh va cac khan dieu chinh do ap dung hoi to thay doi chinh sach kE toan va dieu chinh hot to sal sot trong yeu cua cac nam truac.

Cac,khoan du tra, cac qug, loi nhuin sau thus dtroc trich lip can dr vao dieu dm Cong ty va quyet dinh cua Dii h6i dong . (long.

Ghi nh4n doanh thu

Doanh thu ban hang

Doanh thu ban hang dtroc ghi nhin khi dOng th6i thoa man tat ca nam (5) dieu kien sau:

(a) Cong ty da chuyen giao phan I6rrt rOi ro va loi ich gin lien yeti quyen so hint san phim hoic hang hoa cho nguiri mua; (b) C6ng ty khong con nim git7 quyen quart IS, hang Ma nhu ngutri so Wu hang h6a hoic quyen kiem soat hang hoa; (c) Doanh thu dtroc xac dinh tuang CI& chic chin; (d) Cling ty chic chin thu &roc loi ich kinh to tir giao dich ban hang; va (e) Xac dinh &roc chi phi lien quan den giao dich ban hang.

V

19

CONG TY CO PHAN DAU ID HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton ThAt Dam. Quart 1, Thanh phA HA Chi Minh, CHXHCN Viet Nam

TH UY ET MINH BAO CAO TAI CH NH HQP NHAT (tiep theo) MAU SO B 09a-DN/HN Ctic thuyiq mink nay is mat ha phan hap ihanh va can dugc clac thing Mai yeti brio cc o chinh hap nhat kem then

Chi nhan doanh thu theo)

Doanh thu cung cap' dich vu

Doanh thu cua giao dich ye cung cap djch vu dtrqc ghi nhan khi ket qua c6a giao djch dO dugc xac djnh mAt cach dang tin cay. Tnrang hqp giao djch ve cung cap djch vg lien quan den nhieu ky thi doanh thu dugc ghi nhan trong ky theo ket qua phan cong viec da hoan thanh tai ngay dm Bang can doi ke toan cua ky do. Ket qua cua giao djch cung cep dich vu dugc xac djnh khi thoa man tat ca bOn (4) dieu kien sau:

(a) Doanh thu fluor xac dinh ttrcmg dAi chic chin; (b) Co kha nang thu dugc Igi ich kinh to tir giao dich cung cap djch vu do; (c) Xac dinh dugc phan cong viec da hoan thanh tai ngay dm Bang can doi Ice toan; va (d) Xac dinh dugc chi phi phat sinh cho giao djch va chi phi a hoan thanh giao djch cung cap djch vu d6.

Doanh thu lai vein chit dau to cac du an B.O.T va B. T

Lai von ch6 cac du an B.O.T dugc ghi nhan theo dieu khoan chi phi bao toan von chic so hau ctla hop den B.O.T, dugc tinh bang 14%/nam tren so du von ch6 sa him thuc to ma Cong ty da dAu to cho du an. Khi cac du an bat dau di vao hoat dAng thi khoan lai nay se dugc giam trir dan vao doanh thu hang nam cua du an theo huang dAn cua cong van 6070/BTC-CST cua BA Tai Chinh ban hanh ngay 15 thang 5 nam 2013.

Lai von chit cac du an B.T dugc ghi nhan khi khoan lai nay dugc xac djnh mAt cach chic chin vat ca quan chn quan tiep nhan cong trinh. Khoan Ili nay dugc tinh dua ten ty' le lai von ch6 dugc quy djnh cu the tren tUng hqp dOng B.T va tinh tren s6 du von ch6 sa hau thuc to ma Ging ty da dau to cho du an.

Doanh thu tir hop dAng xay clungc6a COng ty dugc ghi nhan theo chinh sach ke toan c6a Cong ty ye hqp dong xay dtmg (xem chi tiet dtrai day).

Lai tien gi i dtrqc ghi nhan tren ca so dAn tich, dtrqc xac djnh tren so du cac tai khoan tien girt va lai suat dp dung.

Lai tir cac khoan dAu to dugc ghi nhan khi Citing ty co quyen nhan khoan lai.

Hop dAng xay dung

Khi ket qua thuc hien hop dAng xay dung c6 the dtrqc uOc tinh mAt each clang tin cay, doanh thu va chi phi lien quan den hap dAng dugc ghi nhan tuang Ung vai phAn ding viec da hoan thanh tai ngay ket thtic nien dA ke toan dtrqc tinh bang ty le phan tram gift chi phi phat sinh cua phan ding viec da hoin thanh tai ngay ket thtic nien dA ke wan so vai tong chi phi du toan ctia hqp dong, ngoai trir twang hop chi phi nay khOng twang ducmg voi phan khoi luqng xay lip da hoan thanh. IChoin chi phi nay c6 the bao gOm cac chi phi php them, cac khoan boi thutmg va chi thtemg thuc hien hqp dAng theo th6a thuan vai khach hang.

Khi kEt qua thuc hien hqp dAng xay dung khong the dugc uac tinh mgt cach Clang tin cay, doanh thu chi dugc ghi nhan tucmg ducmg vai chi phi cila hqp dong da phat sinh ma viec dugc hoan tra la tucmg dal chac chan.

Chi nhan gitS von

Gia win hang ban va cung cap djch vu dugc ghi nhan theo gia trj thuc to phat sinh va tap hqp theo gia tri va so lucmg thanh pham, hang h6a, vat tir xuat,ban va djch vu cung cap cho khach hang, dam bao nguyen tac phi hop vat doanh thu v3 nguyen tic than trong. Cac chi phi vtro tren mac binh thtrang c6a hang ton kho va djch vu cung cap dugc ghi nhan ngay vao ket qua hoat dAng kinh doanh trong ky.

C C 11, H HI

20

CONG 'FY CO THAN DAU TU HA TANG KY THuAT THANH PHO HO CJij MINH 50 Ton That Dam, Quan I, Thanh phO HA Chi Minh, CHXI-ICN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Cdc thuyet mink nay la mot bo phdn hop thanh va can dugc doe dcing Med yen boo cao tai chinh hop nhdt kem then

Ngoai tg

Cong ty ap.dung chenh lech gia theo huang din cua Thong to 200. Theo da, cac nghiep vv Oat sinh bang cac loaf ngoai tt dugc chuyen dal theo ty gia thuc is tai thai diem phat sinh giao djch ngoai to cua ngan hang thuong moi not C6ng ty c6 giao djch phat sinh. Chenh lech tS, gia Oat sinh tir cac nghiep vu nay dugc hach toan vao bao cao ket qua hoat dAng kinh doanh.

SO du cac khoan muc tien to c6 g6c ngoai to tai ngay ket thac nien dA ke toan dugc chuyen d6i theo ty gia thuc to cua ngan hang thtrang mai not Cling ty ma tai khoan cong bet' tai ngay nay theo nguyen tac: Cac khoan muc tien tt co go'c ngoai tt dugc ph'an loai la tai san dugc chuyen doi theo ty gia mua va cac khoan muc dugc phan loai la nq phai tra dugc chuyen doi theo tjt gia bin. Chenh Itch tj, gia phat sinh do danh gia Iai cac tai khoan nay dugc hach toan vao bao cao ket qua hoot dAng kinh doanh. Lai chenh lech tj, gia do danh gia lai cac so du tai ngay ket thuc nien dA ke toan kitting dugc dimg de chia cho cac co (long.

Chi phi di vay

Chi phi di vay dtrqc ghi nhan vao chi phi san xuAt, kinh doanh trong nam khi phat sinh, trir khi dugc von hoa theo quy djnh cua Chuan muc k8 toan "Chi phi di vay". Theo d6, chi phi di vay lien quan truc tie!) den viec mua, dau to xay dung hoac san xuat nhQng tai san can mgt thai gian tucms doi doi de hoan thanh dtra vao sir dung hok kinh doanh dtrqc cong vao nguyen gia tai san cho den khi tai san do dugc dua vao sir dung hoac kinh doanh. Cac khoan thu nhap phat sinh tir viec dau tu tam thtri cac khoan vay dugc ghi giam nguyen gia tai san c6 lien quan.

DOi vai khoan vay rieng phuc vu viec xay dtmg tai san co djnh, bAt dAng san dAu tu, lai vay dugc von hoa ke ca khi thai gian xay dung dual 12 thang.

Thue

Thue thu nhap doanh nghiep the hien tong gia trj cua s6 thud' phai tra hien tai va so thue hoan Iai.

SO thue phai tra hien tai dtrqc tinh dkra ten thu nhap chiu thue trong nam. Thu nhap chju thue khac vai lqi nhuan thuan duct trinh bay tren bao cao ket qua hoat dAng kinh doanh vi thu nhap chiu thue khong bao gom cac khoan thu nhap hay chi phi tinh thue hoac dugc khau trir trong cac nam khac (bao g6m Ca I8.mang sang, neu c6) va ngoai ra khong bao cac chi tieu khong chju thue hoac khong dugc khau trir.

Thue thu nhap hoan lai dugc tinh tren cac khoan chenh Itch giaa gia tri ghi so va co sa tinh thue thu nhap cua cac khoan muc tai san hoac cong nq tren bao cao tai chinh va dtrqc ghi nhan theo phuong phap s6 dtr. Thue thu nhap hoan Iai phai tra phai dugc ghi nhan cho tat Ca cac khoan chenh lech tam thai con tai san thue thu nhAp hob lai chi dugc ghi nhan khi chic chin c6 dCt lqi nhuan tinh thue trong twang lai de khau trir cac khoan chenh lech tam thoi.

Thue thu nhap hoan lai dugc xac djnh theo thue suAt du tinh se dp dung cho nam tai san dugc thu hoi hay nq phai tra dugc thanh toan. Thue thu nhap hoan lai dugc ghi nhan vao bao cao ket qua hoot dAng kinh doanh va chi ghi vao von chu so hau khi khoan thue do co lien quan den cac khoan muc dtrqc ghi thang vao von chit so hUu.

Tai san thud' thu nhap hoan lai va nq thue thu nhap holt lai phai tra dugc bu trir khi Cong ty ca quyen hqp phap de bit trir giQa tai san thue thu nhAp hien hanh vai thue thu nhap hien hanh phainAp va khi cac tai san thue thu nhap hoan lai va ng thue thu nhap hoan lai phai tra lien quan toi thue thu nhap doanh nghiep dugc quan 15F bai cong mot co quan thue va Cong ty co du djnh thanh toan thue thu nhap hien hanh tren ca so thuAn.

Vitc xac djnh thus thu nhap cua Cong ty can cif vao cac quy djnh hien hanh ve .thue. Tuy nhien, nhCrng quy Binh nay thay d6i theo timg thai kjt va viec xac djnh sau ding ve thue thu nhap doanh nghiep thy thuc vao ket qua kiem tra cua ca quan thue c6 tham quyen.

Cac loai thud khac dugc ap dung theo cac luat thue hien hanh tai Viet Nam.

3

21

CONG TY CO PI-IAN DAU TU HA TANG 01) THUArI"I'l IANI1 PHO HO CI li MINH 50 Ton That Dam, Quart I, Thanh phIS HO Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT (ti6p the()) MAU SO B 09a-DN/I-IN Cac thz041 mink nay la m(h Nphan hyp thanh vb elm duvc tkic diing then yr:4 heto coo tai chink hyp nheit kem area

5. TIEN VA CAC KIIOAN TU'ONG DUONG TIEN

30/09/2016 VND

01/01/2016 VND

Ti&I mat 8.313.833.842 9.171.748.758 Titn gui ngan hang khong ky hon 251.287.315.729 635.563.362.331 Tien dang chuyen 1.100.514.709 Cac khoan turmg duccng den 236.826.778.510 1.112.753.431.700 C(Ing 497.528.442.790 1.757.488.542.789

6. PHAI THU KHACH HANG

30/09/2016 01/01/2016 VND VND

a. Phai thu ngAn h#11 613.387.918.582 510.389.473.797

Cong ty Co phan DAu tu Nam Bay Bay (i) 430.000.000.000 Cong ty TNHH MTV BOT Tinh Ninh Thuan 40.306.969.013 Ban Quan Ly Dv an Dutmg Ho Chi Minh 22.866.565.802 21.511.388.527 Phai thu So Tai chinh Thanh ph6 H6 Chi Minh Nit gia tri dau to du an Tinh la 25B 18.537.890.410 36.652.154.476 C6ng ty TNHH Xay Dung Nen Mang Tam Dot 15.755.375.101 24.076.155.561 Cong ty TNHH MTV Cap thoit nu& Lam Ding 8.597.878.723 7.917.681.675 Ban Quan Ly D,r an Giao Thong Nang Than Vinh Long 6.359.003.754 6.359.003.754 Cong ty Co phan Dau to Xay dung Than Lac 57.638.930.777 Phai thu UBND Thanh ph6 Ho Chi Minh gia tri du to dtr an Cau Sai Gan 251.418.309.508 Ong ty Co phan DAu ttr XNK Ky Thuat Viet 10.099.100.000 Phai thu khach hang khac 70.964.235.779 94.716.749.519

b. Phai thu dai han 513.557.918.202 Phai thu UBND Thanh ph6 Ho Chi Minh gia tri dAu tu du an Cau Sai Gan 513.557.918.202 Qing 613.387.918.582 1.023.947.391.999

(i) Phai thu ve gia tri chuy& nturicmg phan von gap trong ding ty TNHH MTV TruZyng Thuan Phat

Trong do, khan phai tlru ccic ben lien quay

30/09/2016 01/01/2016 VND VND

Cong ty TNHH MTV BOT Tinh Ninh Thuan 40.306.969.013 Ong ty Co Phan pall Tu Va Phat Trien Xay Dung Ninh Thuan 2.194.911.802 Cong ty TNHH MTV Dau Tu Ho Tang VRG 2.325.200.657 Cong ty CP Dau tu & Xay clung Xa 16 Ha Nal 705.799.871 Cling ty Co Phan Xay Dtrng du Sal Gon 475.696.190 COng 46.008.577.533

CONG TY CO PHAN DAU Tu• HA TANG KS' TuuAT 'MANN PII0 HO CHI MINH 50 Ton That Dam, Quan I, Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHIN!! IIQP NHAT (tiep theo) MAU SO B 09a-DN/HN Cac thuyt%t mink nay la m(51 b¢ plkin hqp thank va can dupe dQc tiling Mal vett bay ctio tai chlnh hop nhai kem they

7. TRA TRU0C C110 NGUIfYI BAN NGAN HAN 30/09/2016 01/01/2016

VND VND

Cong ty Co phAn DAu to Xay dkrng Tu'an Lac 323.748.596.288 300.000.000.000 Uy ban Nhan dan Thanh ph6 1-16 Chi Minh 113.976.176.508 Cong ty TNHH MTV Vat Lieu Xay Dtmg 62.800.000.000 Cong ty TNHH Xay Dtmg Nen Mang Tam flat 27.727.769.837 11.732.492.795 Cong ty Co phan Xay dung va DAu to An Phat 10.181.678.661 Phong Kinh to va Ho tang huyen Ninh Hai 5.079.462.215 C6ng ty CO phin Tu van & Kiem Binh Xay dung 31.940.876.020 Ong ty CO phan Dau to Xay dung va Thucmg mai 592 21.813.655.155 28.476.592.000 Citing ty Co phAn Thummg mai Xfiy dtmg Van Ph& Khang 28.308.800 29.740.678.000 Cac dal wan khac 53.792.335.611 55.471.706.550 ging 603.886.842.199 472.623.486.241

Trong do, Ira trwor cho cbc ben lien quan Cong ty Co phAn DAu to cAu duang CII 35.550.000 Ong ty CO phan Co Khi Dien Ltd Gia 1.919.386.070

COng 1.954.936.070

Se du tra twat cho Cong ty Co phan DAu to Xay dtmg Tuan Lee la khoan irng trtrac theo hqpd6ng that] phu thuc hien du an Xay dyng ha tang ky thuat khu dan phia Bac (Khu chirc nang so 3 va s6 4) va hoan thien &rang true Bac - Nam (doan tir chan cau Thu thiem 1 den Mai Chi The) trong khu QO thi mai Thu Thiem

8. PHAI THU VE CHO VAY 30/09/2016 01/01/2016

a. Cho vay ngin han VND VND

Cling ty Co phAn DAu to Cau dung CII 404.108.750.000 Ong ty CP DAu to & Xay dtmg Xa le Ha Nei 182.508.833.606

Cong ty CP DAu to Xay dung TuAn Lec (1) 44.105.177.434 110.000.000.000 Cong ty Co phAn DAu to 577 55.696.722.826 53.597.064.698 Ong ty Co phAn CAp Nuac CAn Thor 2 4.000.000.000 ging

b. Cho vay clai han

690.419.483.866 163.597.064.698

Cong ty CP DAu to Xfiy dung Than Lac 231.425.250.000 Cdc khoan hap tac dau to vao cac du an khac 75.211.069.720 25.650.997.600 ging 75.211.069.720 257.076.247.600

COng phai thu vc cho vay 765.630.553.586 420.673.312.298

CONG TY CO PHAN DAL) TL)" HA *FANG KY THUAT .ITIANH PHO HO CHI MINH 50 Ton That Dam. Quan 1, Thanh ph6 H6 Chi Minh, CHXHCN ViOt Nam

THUYET MINH BAO CAO TAI CHiNH HOP NHAT (ti4 theo) MAU SO B 09a-DN/HN Ccic duly& minh nay la mat ba phan hop thanh va can du-qc doc Mang thoi veri biro cao tar chink hop nhat kern theo

9. PHAI TI1U KHAC 30/09/2016 01/01/2016

VND VND a. Phil thu ngan han Tam Ong von cho cac d6i thi cling cac ding trinh

xay dkmg 93.216.804.272 58.197.291.246 Phai thu ve lai tir trai phi4u, titn girl va cac khoan

cho vay 66.666.425.484 58.159.658.375 flat ccc, ky cuac, kjf quy 23.344.196.166 30.372.490.019 Tra trugc ti6n mua co phan Cling ty Co phan Co khi din La Gia - Ong ty con cila Cong ty CO phan DAu ttr Cau dtarng CII (CII B&R) 78.000.000.000 Ng g6c trai phi& COng ty Co phan BOO Nugc D6ng Tam da dao han 25.500.000.000

c ,

V6n hgp tac kinh doanh theo hgp diing hoat dOng 11 kinh doanh d6ng kiem soat 37.068.029.857 25.158.013.295 r Phai thu lai von chit du an B.O.T (i): , 15.576.000.000 22.132.821.910 j

Du an (tau hr xely clung Cali Rach Chiec Du. an ma rang tuyen trOnh QuOc 16 IA, dog'?

15.576.000.000 13.140.000.000 i :.•

qua thanh ph a Phan Rang - Thcip Chant 8.992.821.910 Phai thu nguari lao Ong 10.087.314.382 12.892.072.347 Tam Ung chi phi thuc hiOn du an xay dkmg ha tang BT ThO Thiem 11.219.625.446 Cong ty TNHH MTV CAp nu& Gia Lai 11.934.000.000 Tra trugc cho dtr an Cu Chi 17.199.970.943 Thue VAT dugc hoan Phai thu ve co tire va Igi nhuan dtrgc chia 81.002.209.920 1.723.520.000 Phai thu tien ban co phan 5.960.000.000 Cac khoan chi WO 10.056.921.652 301.223.088 Cac khoan phai thu khac 16.796.653.876 8.939.285.459 C6ng

b. Phil thu dai han

478.128.151.998 243.376.375.739

Phai thu lai von chit du an B.O.T: 7.785.873.610 495.878.521.263 Di/ an ma rang Xa 16 HO N 6i . 366.060.784.728 Du. an ma rang tuyen trOnh Qu6c 16 1A, doan qua thanh pha Phan Rang - ThOp Chem; • 107.913.862.925 Du On elciu to xdy dung Cali Rach Chiec 7.785.873.610 21.903.873.610

Ky cugc, 14 quF 110.128.130.546 104.023.962.624 Nq g6c trai phieu Cong ty Co phan Dail to va Phat

tri6n Xay dkmg da dao han 41.412.681.580 45.000.000.000 COng 159.326.685.736 644.902.483.887

Cong cac khoin phai thu kink 637.454.837.734 888.278.859.626

Trong 116, phai thu cac ben lien quan Cong ty CO phan DAu to cau dugng CII 152.452.380.377 Cong ty Co phan Xay dung cau Sai Gon 2.669.181.303 Cong ty CP Dau to & Xay dung Xa 16 Ha NOi 31.939.555.003

187.061.116.683

(i) Day la phan lai von ch6 cua cac du an B.O.T se dugc can trir vai doanh thu thu phi trong 12 thang tai.

24

CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton ThAt Dam, QuAn 1, Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CH1NH HciP NHAT(tiep theo) Cac thuyb rninh nay la "Or b() phan hvg thanh va ccin duvc dgc clung [hal v&i bao cao tai chinh lurp nheit kem the()

MAU SO B 09a-DN/HN

10. Nci XAU

30/09/2016 01/01/2016

D6i Mon nog Gia g6c

VND

Gid tri co the thu hOi

VND Thai gian

qua han Gia g6c

VND

Gia tri cO the thu 1161

VND TWA gian

qua hp

15.839.235.599 77.215.523 21.031.918.938 199.055.602

Cong ty a phAn DAu ttr va Phat 6.470.833.334 >3 nam 6.470.833.334 2 nam trien Xfiy clyng

Cong ty C6 phAn Co Me - Vtkin 2.165.395.033 >3 flan 2.165.395.033 >3 nam Viet

Cong ty CP XNK DAu ttr -fling hop & Hop Tac Qu6c TA

1.880.000.000 >3 nilm 1.880.000.000 ( Gelexim)

5.323.007.232 77.215.523 2-3 Om 10.515.690.571 199.055.602 2-3 nam Cac (16i ttrcmg khac

45.000.000.000 45.000.000.000 45.000.000.000

Citing ty C6 phAn DAu tu. va Phat

45.000.000.000 45.000.000.000 >3 Min 45.000.000.000 2 nam tri4n Xfiy Ong

60.839.235.599 45.077.215.523 66.031.918.938 199.055.602

a. Ngin han

Phai thu Ifii trai phieu

Phai thu ve lfii cho vay

Phil thu gid tri thi cong cong trinh Cac khoan phai thu, cho vay khac A' qua hp thanh town

b. Dai h?n

Nor g6c trai phieu

ging

25

LONG TY CO PHAN DAU TU.HA TANG Kf THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan 1, Thanh pho H4S Chi Minh, CHXHCN ViOt Nam

THUYET MINH BAO CAO TAI CHINH HcfP NHAT(tiep theo) MAU SO B 09a-DN/HN Cac thuyjt minh nay M meg be) phan hap thanh va can duar dac dang thai vai bcio cao tai chink hap nhat Ichm theo

11. HANG TON KHO

Nguyen lieu, vat lieu Cong cu, dung cu Chi phi san xuAt kinh doanh do dang

30/09/2016 01/01/2016

Gib g6c Dv phong

VND VND Gib g6c

VND Dkr phong

VND

78.199.529.371 807.391.553

371.236.319.606

48.237.047.695 815.990.022

687.818.581.567

(32.650.364) (1.456.000)

Chi phi dau lu ccic an 88.754.617.849 266.828.688.436

Chi phi thi cong ccic cong trinh .ray d?ng 261.069.298.868 414.742.074.183 Chi phi san xujt san pham der dang 13.731.996.349 861.956.035 Chi phi djch dang 7.680.406.540 5.385.862.913

Thanh pliant 3.466.823.572 13.971.909.978 (940.152.856) Hang hoa 96.915.300 1.045.508.146 (64.770.451) Hang girl ban 11.621.482 Cang 453.806.979.402 751.900.658.890 (1.039.029.671)

26

CONG TY CO PHAN DAU T15 HA TANG K? THUAT THANH PHO HO CH1 MINH 50 Ton ThAt Dam, QuAn 1, Thanh pho He Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT(tiep theo) Ceic dty& minh nay la mOt b(3 ph4n hqp thanh va can duvec d9c gong that vai bao cc o tai chinh hqp nhdt kem theo

MAU SO B 09a-DN/HN

12. TAI SAN CO DINH HMI HINH

NGUYEN GIA

Nha dm, vAt kien trtic

VND

May moc thiet bj

VND

Phucmg tien vAn tai, truyen clan

VND

Thiel bi dung cu quan IY

VND

COng

VND

Tai ngay 01/01/2016 111.281.943.351 191.320.627.130 223.889.463.195 1.708.279.523 528.200.313.199 Mua trong nam 1.923.059.366 3.728.714.073 8.557.009.664 556.730.000 14.765.513.103 DAu to XDCB hoan thanh 471.460.818 471.460.818 Tang do hqp nhAt 4.784.851.423 5.049.066.225 2.356.110.946 1.321.541.390 13.511.569.984 Tang khac 2.203.283.752 3.778.160.888 - - 5.981.444.640 Thanh 1Sf, nhuqng ban (4.150.891.993) (487.435.279) (52.517.189) (4.690.844.461) Giam do thoai von trong ding ty con (41.573.285.471) (51.982.823.161) (8.827.608.207) (1.494.731.201) (103.878.448.040) Giam khac (668.321.173) - - (668.321.173) Tai ngity 30/09/2016 79.091.313.239 147.074.531.989 225.487.540.319 2.039.302.523 453.692.688.070

GIA TRI HAO MON LUY ICE Tai ngay 01/01/2016 17.903.804.159 68.682.498.611 35.846.416.736 1.403.714.625 123.836.434.130 KhAu hao trong 14 3.695.644.405 12.507.673.763 9.401.741.032 253.005.210 25.858.064.410 Tang do hqp nhAt 3.211.658.565 750.386.128 1.794.302.759 786.880.746 6.543.228.198 Thanh ly, nhtrqng ban - (382.323.392) (414.238.928) - (796.562.320) Giam do thoai von trong Ong ty con (9.238.443.550) (28.503.466.369) (4.959.122.611) (920.070.140) (43.621.102.670) Giam khac (668.321.173) - - (668.321.173) Tai ngay 30/09/2016 15.572.663.579 52.386.447.568 41.669.098.988 1.523.530.441 111.151.740.575

GIA TRI CON LAI Tai nghy 01/01/2016 93.378.139.192 122.638.128.519 188.043.046.459 304.564.898 404.363.879.069

Tai nghy 30/09t2016 63.518.649.660 94.688.084.421 183.818.441.331 515.772.082 342.540.947.495

Tai san c6 djnh giam trong kS1 do thoai von tong ty con the hien s6 du tai san cua Cong ty CO phan DAu to CAu dulmg CII tai ngay Cong ty mAt guy& kiem soat ding ty con nay.

27

LONG TY CO PHAN DAU 111 HA TANG KV THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Qu(in 1, Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TA1 CHINH HVP NHAT(ti6p theo) MAU SO B 09a-DN/HN Cde amyl! min,' nay la in'at bo phan hap thanh va din duvir dpc djng then voi bdo cao tai chinh hop nhdi kem then

13. TAI SAN CO DINH THUS TAI CHINH

May mOc thi6t bi

VND NGUYEN GIA Tai ngay 01/01/2016 Thue trong niim

ngly 30/09/2016

12.156.410.000

12.156.410.000

GIA TRI HAO MON LUY ICE` Tai nay 01/01/2016 KhAu hao trong nam Ti net), 30/09/2016

1.139.663.438 1.139.663.438

GIA TRI CON LAI ngay 01/01/2016 12.156.410.000

Tai ngay 30/09/2016 11.016.746.562

28

CONG TY CO PHAN DAU HA TANG Kf THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quail I, Thanh ph6 HA CM Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH KIP NHAT(tiap theo) MAU SO B 09a-DN/HN Cac thuyil minh nay la m'at by phan hap thanh va can dupe d9c elimg then yeti bao cdo tai chink hap nhcit kem theo

14. TAI SAN CO DJNH VO HINH

NGUYEN GIA

Quyen thu phi giao thong

VND

Quyen sir dung dAt

VND

Phan mem vi tinh

VND

Quyen khai thk khoang san

VND

ging

VND

Tai ngay 01/01/2016 2.790.834.416.674 10.801.374.450 5.542.557.673 742.857.143 2.807.921.205.940 Mua trong Warn 50.000.000 50.000.000 DAu tu XDCB hoan thanh 1.524.732.124 1.524.732.124 Giam do thoai von trong ding ty con (1.515.711.532.783) (8.031.674.450) (244.931.500) (1.523.988.138.733) Thanh Iji, nhuqng ban (439.225.126) (80.068.500) (519.293.626) Giam khk (2.203.283.752) (2.203.283.752) Tai nghy 30/09/2016 1.274.005.107.137 2.769.700.000 5.267.557.673 742.857.143 1.282.785.221.953

GIA TRI HAO MON LUY ICE Tai ngay 01/01/2016 962.573.866.646 1.100.582.605 685.305.079 663.690.478 965.023.444.808 KhAu hao trong natn 264.300.908.142 127.991.637 552.849.674 37.500.003 265.019.249.456 Giam do thOai vim trong c8ng ty con (306.244.624.743) (1.205.726.713) (157.943.598) (307.608.295.054) Thanh Ij,, nhtrqng ban (350.535.435) - - (350.535.435) Ti nay 30/09/2016 920.279.614.610 22.847.529 1.080.211.155 701.190.481 922.083.863.775

GIA TRf CON LAI Tai ngay 01/01/2016 1.828.260.550.028 9.700.791.845 4.857.252.594 79.166.665 1.842.897.761.132

Tai ngay 30/09/2016 353.725.492.527 2.746.852.471 4.187.346.518 41.666.662 360.701.358.178

Tai san c6 djnh giant trong kj, do thoai von °Ong ty con di& hi0 se') du tai san ctia CEng ty a phAn Dau tu CAu duemg CII tai ngay Cling ty mat quyen kiem soat cong ty con nay.

29

CONG TY CO PHAN DAU TU. HA TANG KS' THUAT THANE, PHO HO CHI MINH 50 Ton ThAt Dam, Qukin 1, Thanh ph6 1-16 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINHHQP NHAT (tiei) theo) MAU SO B 09-DN/HN Ceic thuyet mirth nay la mot 10 pkin hop th4nh va can dirge doe it/mg that veer b4o cao tai chinh hop nluit kern theo

14. TAI SAN CO DINH VO HINH (tiep theo)

Tai ngay 30 thing 9 nam 2016, quyen thu phi giao thong cua Cong ty bao

a. Quyen thu phi giao thong tai tram Xa 16 Ha N6i

Cong ty disc quyen tiw phi giao thong tai tram Xa 16 Ha N6i de hoan von da ang xay dung cAu Rach Chiec theo Hop (long chuyen nhuong cluyan quan 15,, thu phi giao thong ngay 2 thang 12 nam 2008 kj, yeti US, ban Nhan dan thanh ph6 Ho Chi Minh va cac phv Ivc. Ong ty bat dau thkrc hien thu phi tir Oh ngay 1 thang 6 nam 2013. Nguyen gia cua quyen thu phi nay hien dang duce Cong ty tam xac djnh vcri gia tri la 1.058.840.204.896 VND va co the se cluot (lieu chinh Iai sau khi US, ban Nhan dan Thanh pho Ho Chi Minh thkrc hien quyet toan loi gia tri dau to cua du an Xay dkmg Cau Rach Chiec mai.

Cong ty khAu hao quyen thu phi giao thong nay theo phucmg pita') tj, trong doanh thu vai tj, le khau hao trong nam la 66%.

b. Quyen thu phi giao thong cau Binh TriO 2

Quyen thu phi nay nhim de hoan von dau to du an cAu doing Binh Trieu 2 (phAn 1 - giai down 2). Nguyen gia tai ngay kit& so ke toan la 215.164.902.241 VND, duce xac dinh dui tr'en cac chi phi Cong ty da dAu to cho dy an theo Iwp d6ng B.O.T da ky ngdy 31 thang 3 nam 2009 veld SO Giao thong VAn tai Thanh 06 H6 Chi Minh. Thai gian thu phi hoan von torn tinh la trong khoang thOi gian 5 nam 3 thang, bat dau thu phi mot chieu tir ngay 1 thang 5 nam 2009 va thu phi hai chieu tir thing 4 nam 2011. Thiyi gian thu phi hoan von ket thiic vao ngay 3 thing 7 nam 2015. Den ngay 30 thang 9 nam 2016, toan b6 gia trj dau to cua du an da ducrc khau hao het.

Cong ty cam ket sir dung ngu6n tien co &rot tir hoot dOng thu phi giao th6ng ding yeti cac Igi ich kinh to khac ma COng ty co the thu dugc tir cac quyen thu phi giao thong nay de dam bao cho cac khoan vay ngan hang va trai phieu phat hanh.

15. BAT DONG SAN DAU ill CHO

NGUYEN GIA

THUS

Quyen sir dung dAt

VND

Nha cira, vat kien true

VND

C6ng

VND

Tai ngay 01/01/2016 59.065.774.758 187.813.883.241 246.879.657.999 Tai ngily 30/09/2016 59.065.774.758 187.813.883.241 246.879.657.999

GIA TRI HAO MON LUY KE Tai ngay 01/01/2016 839.830.636 14.748.694.942 15.588.525.578 KhAu hao trong nam 87.554.811 2.953.661.291 3.041.216.102 TO nay 30/09/2016 927.385.447 17.702.356.233 18.629.741.680

GIA TRI CON LAI Tai ngay 01/01/2016 58.225.944.122 173.065.188.299 231.291.132.421

Tai ngay 30/09/2016 58.138.389.311 170.111.527.008 228.249.916.319

BAt d6ng san dAu to cho thue cua Cong ty tai ngay 30 thang 9 nam 2016 bao gem nhOmg tai san sau:

(1) Khu trung tam thuongmai tir tang 1 den tang 3, khu van phOng cho thue tir tang 4 den tang 5 va khu tang ham thu6c Cao 6c 70 LO•Gia, pinion 15, quAn 11, thanh pho H6 Chi Minh;

30

CONG TY CO PHAN DAU TU HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Qu#n 1, Thanh ph6 H6 Chi Minh, CHXHCN V4t Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT theo) MAU SO B 09-DN/HN Ccic thuyk minh nay la mOt bO ph4n hop thanh va can duov doe eking thou %IOU bao cat, tat chinh hop nlat kem theo

15. BAT DQNG SAN DAU CHO THUE (tiep theo)

(it) Quyen sir dyng dat va nha van phang cho thug tai s6 29/3, &rang D2, quart Binh Thph, thanh ph6 HO Chi Minh. Cong ty da.ser dtmg san nay de dam bao cho khoin vay ngan hang Ngan hang TMCP Dau to va Phat trien Vigt Nam - Chi nhanh Vinh Long. Nguyen gia cua tai san tai ngay 30 thing 6 nam 2016 la 6.879.035.896 VND.

Gia trj hgp IS,,c6a bat ding san to chtra &Ric danh gia va trinh bay tren thuyet minh bao cao tai chinh hgp nhat. Tuy nhien, can ctr vao gia trj thi truing din nhUng tai san twang duang va tjt le cho thue cao, Ban Tong Giam dOc Cong ty tin man rang gia trj hgp ljt Ian hon gia trj ghi s6 cua tai san vac) ngay ket thitc nam tai chinh.

16. CHI PHI XAY DUNG CO BAN DO DANG

VND VND

LAT an aau to pnat men, quan Iy ng thong cap nuac va phan phoi nuac sach tren dja ban huy0 Cu chi 1.396.052.834.283 1.222.592.789.263

Du an B.O.T xay dung Cao Oc Van phang 152 Di0 Bien Phti 96.337.099.957 91.181.314.788 Du an xay dtmg ha tang Khu do thi mai Thit Thiem 466.425.014.570 42.346.301.419

Du an Khu Nha a Lake View-Khu do till mai Thu Thiem qu'On 2 14.814.866.402 1.892.980.863

3.13 203.636.364 Du an B.O.T ma rang rang cap &rang DT 741 tinh Binh Duang 9.101.799.708 Du an B.O.T ma rang tuyen tranh Quoc 10 1 A doan qua Tp. Phan Rang - Thap Cham, tinh Ninh Thuan - giai dogn 2

1.241.341.425.198

DIY an B.O.T ma rang Xa la Ha Nia 1.107.177.535.654 Cac du an khac 11.451.586.535 7.645.920.645

Cong 1.985.285.038.111 3.723.280.067.538

Cac Igi ich kinh to ma Cling ty co the thu duce ter du an nay trong tuong lai da &lac sir dung de dam bao cho cac khoan vay va ng dai han.

31

CONG TY CO PHAN DAU TU FIA, TANG K? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan 1, Thanh ph6 H6 Chi Minh, CHXHCN Vi6t Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT(tiap theo) MAU SO B 09a-DN/HN Ccic thuyk mink nay la m(n b9' ph4n hap thanh va can dzegc dQc dOng thdi vol bao cdo tai chinh h9p nhat kem theo

17. DAU TI! TAI CHINH

a. Pau tw van cong ty lien doanh, liar ke't

Ging ty Co Olin Diu tu Cau dtrOng CII Cong ty a phin Diu tu Ha tang K5' thuat Vinaphil Cong ty C6 Olin CAp thodt ntroc Cin Tha Hie p COng ty Co phAn Flea Phtl C8ng ty C6 phAn Cap nu& Tan Flea

Ging ty C6 phin Diu lir NAm Bay Bay Cling ty CO phin BOT Trung Luang - My ThUan COng ty TNHH BOT Caul Rach Mieu Cling ty TNHH MTV Cap nu& Long An Cong ty Co Olin Ban bai Van tai Sai Gott Cong ty CO phin Tu van va Kiam (firth Xay clung

30/09/2016 01/01/2016

Gid g6c VND

Phin lqi nhuari sau ngay dau tu

VND Gid tri hqp ty

VND Gia g6c

VND

Phin lqi nhuan sau ngay dau tu

VND Gid tri hop IS,

VND

993.956.628.531 248.488.461.162 2.211.284.602.800

311.850.000.000 38.389.191.522 311.850.000.000 13.740.003.862

147.202.880.000 11.635.145.469 147.202.880.000 5.636.665.969 -

103.200.000.000 10.140.479 70.950.000.000 10.140.479 33.000.000.000 287.673.093 33.000.000.000 287.673.093

21.435.500.000 484.601.527 21.435.500.000 666.935.665

312.583.113.435 (357.925.566) 305.210.115.000

231.625.210.000

70.533.623.284 21.734.464.610

31.748.744.000 3.526.866.202

6.967.896.000 4.197.424.450

1.960.000.000 296.929.565 1.610.645.008.531 299.295.213.252 2.211.284.602.800 1.239.856.966.719 49.739.178.329 305.210.115.000

32

CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PHO HO CHi MINH 50 Ton That Dam, Quan I, Thanh phO 1-16 Chi Minh, CHXHCN Vigt Nam

THUVET MINH BAO CAO TAI CHINH HOP NHAT (ti4 theo) MAU SO B 09a-DN/HN Cdc thuyk minh nay lit mat bt) ;than hop thank va can dupe doc clang :heti vol biro coo tat chinh hop nat kem dm)

17. DAU TAI CHINH (t4 theo)

Cdc giao dich tr9ng ygu ctic Ong ty lien doanh, lien ket trong kft

Tir 01/01/2016 Tir 01/01/2015

an 30/09/2016 an 30/09/2015

VND VND Ong ty Co phAn DAu tu Ha tang KS, thOtt Vinaphil Thu hoi ti& cho vay

cho vay phai thu Chi phi sir dung von phai tra 11.245.822.597

32.250.000.000

42.440.000.000 895.955.557

Ong ty Co phAn Nu*c Tan Hip Gop von

K

41

33

CONG TY CO PHAN DAU TU HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton ThAt Dam, Quhn 1, Thinh ph6 H6 CM Minh, CHXHCN Vi6t Nam

THUYET MINH BAO CAO TAI CHINH HqP NHAT(titp theo) Cac thuyet minh nay la mOt b5 phem hqp thanh va can checc el9c etdng thai veri bao cao tai chinh hQp nhdt kem theo

MAU SO B 09a-DNII1N

17. DAU Tir TAI CHINH (tiep theo)

b. Dju 1w gop von viz° Ilan kluic 30/09/2016 01/01/2016

Gia gOc VND

Dv phong VND

Gia trj km IS VND

Gia goc VND

Dtr phong Gia trj hqp 1j,

VND VND COng ty Co phAn DAu ttr va Phat tri6n Xay dirng 29.500.000.000 29.500.000.000 Using ty CP Xfiy d‘rng cau Shi Gon 60.902.310.701 Cong ty CO phan BOO Ntrac D6ng Tam - 185.387.309.892 Co phi6u COng ty BOO Nuerc Thu Dim 143.153.395.000 143.153.395.000 Co phi6u Cong ty Co phAn DAu ttr Aqua 2.902.900.000 (2.902.900.000) Ging ty CP DAu ttr vi XD cAu D6ng Nai 9.000.000.000 Cong ty CP Du Ijch me Kong - My Tho 5.000.000.000 5.000.000.000 Cong ty BOT CAu Phil My 29.700.000.000 29.700.000.000 COng ty CO phAn Ttr vAn va Kiim djnh Xhy d 1.000.000.000 DAu ttr khic 144.000.000 144.000.000 Ong ty CO phan Bali ttr 577 220.946.899.601 (2.302.703.370) 218.644.196.231 ging 490.346.605.302 (2.302.703.370) 218.644.196.231 404.787.604.892 (2.902.900.000)

34

LONG TY CO PHAN DAU TIT HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quail 1, Thanh phe HO Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT(tiep theo) Ccic thuyAt mink nay M m¢t b0 phan hqp thanh va cdn duvc dgc riling then vai brio trio tai chink hqp nheit kem theo

17. DAU TU TAI CHINH (tiep theo)

c. Dan ttr nib,: girt dgn ngity ddo hgn

MAU SO B 09a-DN/HN

Ngin ltan

30/09/2016 01/01/2016 Gia danh gia Iai

VND Gia goc

VND Gia danh gia Iai

VND Gia g6c

VND

Tien girl co k9 han 151.547.985.759 151.547.985.759 480.976.929.625 480.976.929.625

Dai h?n 497.696.003.140 461.126.478.114 461.126.478.114 Von hop tac dAu to vao Do an chung ctr Diamond Riverside 495.530.608.107 458.961.083.081 458.961.083.081 Vim do an du to vao Do an khu CO Me - Vtg:m Viet 2.165.395.033 2.165.395.033 2.165.395.033

Cong 151.547.985.759 649.243.988.899 942.103.407.739 942.103.407.739

Gia trj hop 19 cua cac cong ty niem yet &rot xac dinh theo gia dOng cira cua co phieu &roc niem yet tren san giao djch chimg khoan Thanh ph6,1-16 Chi Minh vao ngay khOa se lap bao cao tai chinh. Gia trj hop 19 dm cac cong ty khac khong &roc xac djnh do den thOi diem hien tai van chtra cO htrang din cu the va thong nhat ve phuang phap xac dinh gia trj hop 19 trong ke toan cua cac khoan du to nay.

Doi veri cac khoan von hop tac dAu to vao cac du an, Cong ty khOng thoc hien danh gia Iai vi cac du an nay dang trong giai doan dAu tu, chtra có dAy du ca so- cho v* &nit gia Iai.

35

200 • I..%

CONG TY CO PHAN DAU TU. HA TANG ICY THUAT THANH PHO HO CHI MINH 50 Ton ThAt Dam, Q41) 1, Thanh pht) Ht) Chi Minh, CHXHCN Viet Nam THUYET MINH BAO CAO TAI CHiNH HOP NHAT (ti.ep theo) MAU SO B 09a-DN/HN Ccic thuyit minh nay la mOt by phan hap thanh va can chivy dac clang thth vol bao coo Sal chink htrp nh at kern thee)

18. CHI Pill TRA TRUbC 30/09/2016 01/01/2016

VND VND

a. Ngin hgn 2.179.781.245 2.559.970.349

Chi phi cong cu, dgng cu, vat to xuat dung 2.142.221.601 2.036.498.493 Chi phi saa china tai san c6 dinh 77.156.366 Chi phi bao hiem 37.559.644 357.094.590

Chi phi tra twat ve thug hoat <ang TSCD 89.220.900

b. Dai hqn 90.247.081.353 181.358.073.738 Chi phi Val vay du an B.O.T Cau Rach Chiec mai ch6 phan b6 (z) 63.929.914.206 82.183.153.742 Chi phi Val vay du an B.O.T ma rang tuytn tranh

Qu6c 10 1A doan qua TP.Phan Rang - Thap Cham ch6 phan b6

74.515.745.068

Chi phi cong cu, dung cu xuat dung 7.537.049.488 8.366.769.152 Chi phi phan mem 3.053.808.000 Chi phi den bu va trUng to ma da 9.210.522.138 8.776.355.353 e. Chenh lech gift gia tri con lai va gia tri thanh1S, oh TSCD ban va thug lai theo hop d6ng thug tai 3.383.458.977 4.511.278.636

Y.

:i

phong 2.325.269.413 7 Chi phi in ve cat] &rang ch6 phan b6 19.359.803 527.343.065 !a Clii phi phat,trien du an ch6 phan 1)6 3.112.968.741 a Chi phi to van quan 15, doanh nghiep Chi phi khac ch6 phan ba 152.159.309 7,

COng 92.426.862.598 183.918.044.087

02 Chi phi lai vay caa cac khoan vay tai trq cho cac dir an B.O.T phat sinh trong thai gian thu phi hoan von throe phan 1)6 vao chi phi hoat dOng kinh doanh trong ky theo tjt trong doanh thu. TS, le phan 1)6 chi phi lai vay eft du an xay dtrng Cau Rach Chiec mai la 13,2%

36

CONG TY CO PHAN DAU TU. HA TANG la THUAT THANH PHO HO CHI MINH 50 T8n That Dam, Quan 1, Thinh 0161-16 Chi Minh, CHXHCN Vi4t Nam

THUYET MINH BAO CAO TAI CHINN HOT NHAT(tiep theo) MAU SO B 09a-DN/HN Cac thuyit minh nay M m(51 be, pitan hqp thank va can dugc clqc dcing thei vat bcio cito tat chinh hqp nit& kem theo

19. THUS THU NHAP HOAN LAI

With gia loi gia tri tai Hoan nhfip du phang Cac khoan lai/(18) COng

san thuAn ding ty con giam gia du to vao chua thuc hi'en bi looi

tai ngay mua (*) cong ty con, cong ty trir khi hqp nhAt lien ket

VND VND VND VND a. Thi san Tai ngity 1 thang 1 nam 2015 Thue suAt time TNDN sir dung de tinh thue hoan loi 22% 22% 22% 22% Ghi nhfin vao ket qui kinh doanh trong nam - - (4.235.889.023) (4.235.889.023) Tang do hop nhAt cong ty con trong nam (162.515.175) (162.515.175) Tai ngtly 01 thfing 01 nam 2016 4.398.404.198 4.398.404.198

Thud suAt thue TNDN sir dung a tinh thue hoan lui 20% 20% 20% 20% Ghi nhan vao ket qua kinh doanh trong kj, (2.081.130.391) (2.081.130.391) Tang do hqp nhAt cong ty con trong k5' Tai ngity 31 thang 03 nam 2016

b. Nq phai tra

- 6.479.534.589 6.479.534.589

Tai ngay 1 thang 1 nam 2015 70.610.038 70.610.038

Thue suAt thue TNDN sir dung de tinh thue hoan loi 20% 22% 22% 22%

Ghi nhan vao ket qua kinh doanh trong nam - 1.622.059.656 (70.610.038) 1.551.449.618 Mua ding ty con 55.286.150.596 Tai ngay 01 fitting 01 nam 2016 55.286.150.596 1.622.059.656 56.908.210.252

Thue suAt thue TNDN sir dung d tinh thue hoan loi 20% 20% 20% 20%

Giant do thoai von trong cong ty con (55.286.150.596) Ghi nhan vao ket qua kinh doanh trong nam (1.622.059.656) (1.622.059.656) Tai net), 30 thang 09 nam 2016

Timg thu nhfip thtan ghi nhan vao bao cao ket qua kinh doanh hop nhat (3.703.190.047)

37

II u sat, ••+.

CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quail I, Thanh ph6 H6 Chi Minh, CHXHCN Viat Nam

THUYET MINH BAO CAO TAI CHiNH HOP NHAT theo) MAU SO B 09a-DN/HN Ceic thuyb mink nay la mat bophan hap thanh va can duxrc dac eljng Mei yeti ban ccio tai chink hap trial ken? theo

20. LVI THE THYONG MAI Gia tri ghi so

VND

Tai ngity 1 thing 1 nam 2015

70.423.183.641 Tang do mua cong ty con trong nam

445.714.824.229

Giam do thoai von trong cong ty con

(3.605.059.358) Phan b6 vao kat qui kinh doanh hqp Mat

(34.144.665.604)

Tai ngay 1 thing 1 nam 2016

478.388.282.909 Tang do mua cong ty con trong nam

6.040.305.364

Giam do thodi von trong ding ty con

(4.111.094.319) Phan b6 vio kat qua kinh doanh hqp nhAt

(75.654.496.144)

Tai ngay 30 thing 09 nam 2016

404.662.997.810

21. PHAI TRA NGU*61 BAN NGAN HAN

30/09/2016 01/01/2016 S6 c6 kha nang

thanh toan VND

S6 c6 kha nang

Gia tri thanh town

VND VND Gia tri VND

C8ng ty Co Orin Dau Tu Xay Dung Titan Lac 3.727.626.868 3.727.626.868 40.696.743.769 40.696.743.769 Cong ty C6 Phan ROADCO 753.240.045 753.240.045 16.781.679.941 16.781.679.941 Cling ty TNHH Dau Ttr Thuang Mai An Phu Thinh 3.936.582.569 3.936.582.569 2.153.003.030 2.153.003.030 C8ng ty Co phan Ca khI Cong trinh Cap ntrac 6.032.500.713 6.032.500.713 C8ng ty Co Phan Dau Tu Lotas 5.764.273.574 5.764.273.574 Manila Water Company Inc 3.595.000.000 3.595.000.000 3.595.000.000 3.595.000.000 Solutions (HongKong) Limited 25.105.601.648 25.105.601.648 Cong ty C6 Phan Wm Minh Hung 5.331.361.537 5.331.361.537 1.525.146.352 1.525.146.352 C8ng ty C6 phan DauTuXNK Ky Thuat Viat 3.777.334.582 3.777.334.582 6.666.637.266 6.666.637.266 C6ng ty TNHH Hoa Nhua Da Nhat 21.353.149.326 21.353.149.326 6.033.761.706 6.033.761.706 Khac 27.337.230.656 27.337.230.656 82.814.837.997 82.814.837.997 COng 81.608.299.870 81.608.299.870 185.372.411.709 185.372.411.709

38

CONG TY CO PHAN DAU TU HA TANG 07 THUAT THANH PHO HO CHI MINH 50 Ton That Dam, QuAn I. Thanh phe Ho Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiep theo) MAU SO B 09a-DN/HN Ctic thuyt minh nay la mat ba ph& hvp thank va can dway dpc do'ng Choi vat boo ctio tai chink hop niat kem theo

22. NGUYA MUA TRA TIEN TRUtIC NGAN HAN 30/09/2016

VND

Lake View_Lo 3.1, Khu do thi mai Thu Thiem, quan 2

35.943.867.000

NOi 27.334.094.921 Cong ty CP Xay Dkmg Diu Tu An Phat Cac nha cung cap khac 21.133.364.451 Ct)ng 84.411.326.372

01/01/2016 VND

8.479.428.122 17.697.441.129 26.176.869.251

23. THUE VA CAC KHOAN PHAI THU/PHAI NQP NHA NU'OC

Se phai Op So da thkrc Op

01/01/2016 trong 'lam trong tam 30/09/2016

VND VND VND VND a. Phai thu Thue gia hi gia tang 2.999.397.820 1.470.691.979 180.049.280 1.708.755.121 1: Thue thu nhAp doanh nghiep 27.625.285.560 27.682.871.101 57.585.541 i

i. Thue thu nhAp ca nhan 155.632.497 166.693.916 152.312.905 141.251.486 1 Tien thus dAt 576.571.588 576.571.588 A ging 31.356.887.465 29.896.828.584 389.947.726 1.850.006.607 a

b. Phai nOp Thut gia tri gia tang 9.506.211.967 38.620.973.484 45.957.287.396 2.169.898.055 Thud thu nhAp doanh ngh lei) 66.824.777.880 121.831.266.730 157.845.670.691 30.810.373.919 Thue thu nhAp Ca nhan 978.044.945 13.743.669.197 14.009.434.311 712.279.831 Thue nha thAu 591.842.105 7.652.317.689 8.244.159.794 khac 2.989.806.551 23.108.676.422 18.330.211.176 7.768.271.797 Cong 80.890.683.448 204.956.903.522 244.386.763.368 41.460.823.602

6

24. CHI PHI PHAI TRA NGAN HAN 30/09/2016

VND 01/01/2016

VND

Phai tra chi phi thi cOng cong trinh xay lip 28.842.928.965 Chi phi lai vay phai tra 10.790.892.937 27.753.477.135 Chi phi mua hang Ma, vat to chua co hem dam chimg tir 937.000.000 3.317.002.700 Chi phi phai tra khac 1.812.489.789 3.010.694.296 COng 13.540.382.726 62.924.103.096

39

CONG TY CO PHAN DAU TU. HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ten That Dam, Quan I, Thanh ph6 H6 Chi Minh, CHXHCN Vi•e't Nam

THUYET MINH BAO cAo TAI CHINH HOP NHAT (tiip theo) MAU SO B 09a-DN/HN Cac thuyat minh nay la mot be, phan hpp thanh va can dux dpc clang then val bap cap tai chinh hpp nhat kern theo

25. PHAI TRA KHAC 30/09/2016 01/01/2016

VND VND a. Phil tra nein han khic Kinh phi cong doan 102.214.519 162.390.030 Bao hie'm xa hOi 1.335.581.540 1.243.916.491 Bao hiem y to 113.044.875 71.304.656 Bao hiem that nghiOp 71.058.886 70.264.498 Nhan kj, guy, kj, cugc ngan han 73.042.200 73.042.200 Phai tra ve von 118 to' kinh doanh 689.273.486.115 189.808.166.669 Phai tra iai trai phitu 28.741.851.631 104.073.120.940 Co tilt, 19i nhuan phai tra 3.356.260.198 41.024.409.712 Phai tra chi phi duy tu tram thu phi 24.270.491.960 18.240.212.660 Phai tra cac dOi giao khoan thi cong cac cong trinh xay dung 35.804.409.907 17.889.964.092 Phil tra lai vay ngan hang 21.263.820.815 3.716.967.694 Phai tra chi phi sir dung von 15.328.136.501 1.723.812.222 Phil tra chi phi phat hanh trai phi6u Cong ty Dau ttr tai chinh nha mac Thanh phis H6 Chi Minh Ck khoan phai tra, phai n6p khac 5.270.112.159 28.250.870.731

11

b. Phil tra dhi han khic 825.003.511.306 406.348.442.595

YF Nh4n kjf guy, kj, cuvc dai han 4.520.433.116 5.330.746.894 VOn hgp tac &Au to vdri Cong ty CO phAn Dau to CAu dtdmg CII 221.831.390.505 Quy bao tri can hO

226.351.823.621 5.330.746.894

Cong 1.051.355.334.927 411.679.189.489

Trong do, phiii tra cac ben lien quan Cong ty Co phan °Au tu Ha 't;ing Ky thuat Vinaphil 197.663.801.488 223.698.040.173 Von hop tac diu tu vOi Cong ty CO phan Diu to Cau &ging CII 417.158.211.633 COng 614.822.013.121 223.698.040.173

40

CONG TY CO PHAN DAU HA TANG IC? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quin 1, Thanh ph6 HO Chi Minh, CHXHCN ViOt Nam

THUYET MINH BAO CAO TAI CHINH KIP NHAT theo) Cac thuydt minh nay la tnOt bc5 phan hqp thanh va can dttvc cl9c cuing that vai bao cao tai chinh krp nhcit kem theo

26. VAY VA NgTHIJE TAI CHINH

a. Vay va n r thug tai chin!: vein hgn

MAU SO B 09a-DN/HN

30/09/2016 Phat sinh trong [tam 01/01/2016

Nq g6c VND

Gia trj co kha fling thanh town

VND Tang VND

Giarn VND

Nq g6c VND

Gia tri c6 kha nang thanh town

VND

Ngfin hang TMCP Diu tu va Phat tri4n ViOt Nam - CN TP H6 Chi

124.056.648.349 124.056.648349 658.564.643.399 734.088.913.988 199.580.918.938 199.580.918.938

Ngfin hang TMCP Cling Thtromg 149.891.326.143 149.891.326.143 289.312.971.143 238.574.927.585 99.153.282.585 99.153.282.585 ViOt Nam - CN 11, TP. HCM

Ngfin hang TMCP Diu ttr va Phat tri4n Vi¢t Nam - Chi nhanh Vinh

209.911.640.002 209.911.640.002 247.945.640.002 134.212.005.778 96.178.005.778 96.178.005.778

Ngan hang TMCP Phat trien Nha 60.000.000.000 60.000.000.000 60.000.000.000 60.000.000.000 60.000.000.000 60.000.000.000 Thatth ph6 H6 Chi Minh Ngfin hang TMCP Hang Hai - Chi nhanh COng H6a

50.000.000.000 50.000.000.000 50.000.000.000

Ngan hang TMCP Diu tu va Phat triEn Viet Nam - CN Quang Ngai 5.327.337.509 5.327.337.509 14.468.142.554 9.140.805.045

Ngfin hang TMCP Viet Nam Thinh Vtrqng - CN TP. H6 Chi Minh 887.663.924 887.663.924 30.593.581.025 29.705.917.101

Ngan hang TMCP C8ng Thuong Viet Nam - CN Lam D6ng 423.419.947 423.419.947 6.947.093.253 7.488.783.292 965.109.986 965.109.986

Ngan hang TMCP Diu tu va Phat triEn Viet Nam - CN Tay Sai GOn

28.838.771.789 58.343.687.523 29.504.915.734 29.504.915.734

Ngan hang TMCP Ngoai thuorng Vi'et Nam - CN. TP H6 Chi Mirth 42.518.200.000 57.518.200.000 15.000.000.000 15.000.000.000

COng ty C6 phin Nhua D6ng Nai 15.417.993.149 15.417.993.149

Vay cac ca nhan khac

Cac khoan vay dai han din han tra 14.471.501.000 14.471.501.000 217.036.004.000 217.036.004.000 Trai phieu din han 100.000.000.000 ging 714.969.536.874 614.969.536.874 1.444.607.036.314 1.344.491.233.461 717.418.237.021 717.418.237.021

41

LONG TY C6 PHAN DAU TU HA TANG KV THUAT THANH PHO HO CHI MINH 50 Ton Thit Dam, Quan 1, Tharth ph6 H6 Chf Minh, CHXHCN Vi6t Nam

THUYET MINH BAO CAO TAI CHINH HcIP NHAT (ti6p theo) MAU SO B 09a-DN/HN Clic tInoljt minh nay la mot ba ph an hpp thanh va can claw cipc dong that vai bcio cbo tai chink hqp nhat kern theo

26. VAY VA Ng THUE TAX CHINH (titp theo)

b. Vay vet nv Mae tdl chhth dai hnn

30/09/2016 sinh trong nam 01/01/2016

Gia trj VND

Gia trj c6 Icha nang thanh toan

VND Tang Giam VND VND

Gia trj VND

Gia trj ce kha nang thanh toan

VND

Vay dai ban 2.153.624.128.849 2.153.624.128.849 1.963.530.715.831 5.127.739.586.397 5.115.268.496.415 5.115.268.496.415 Ngan hang TMCP C8ng Thucmg Viet Nam - CN 11, TP. HCM 914.753.403.068 914.753.403.068 366.104.569.348 3.403.479.321.721 3.952.128.155.441 3.952.128.155.441 Ngan hang TMCP Diu tu va Rat triin Viet Nam - CN Tay Sai Gott 402.679.568.925 402.679.568.925 402.679.568.925 Ngan hang TMCP Diu tu va Phat tritn Viet Nam - CN Thanh ph6 H6 Chi Minh 569.087.090.043 569.087.090.043 569.087.090.043 Ngan hang TMCP Ban ViOt - CN Sai Gan 250.000.000.000 250.000.000.000 395.000.000.000 145.000.000.000 Ngfin hang TMCP Xuit Nhip Khiu Viet Nam - Se/ giao djch I 237.858.000.000 237.858.000.000 237.858.000.000 Ngfin hang TMCP Diu to va Phat tri&'n Viet Nam - CN Binh Duong 4.024.950.000 222.045.708.458 218.020.758.458 218.020.758.458

Ngan hang TMCP ViOt A 200.000.000.000 200.000.000.000 200.000.000.000 200.000.000.000 Ngan hang TMCP Xutit Nhap Khiti Vi0 Nam - CN Sai Gan 160.336.899.750 160.336.899.750 160.336.899.750 Ngan hang Thucrng mgi C6 phin Vi6t Nam Thjnh Vugng - CN TP. H6 Chi Minh 103.434.307.738 103.434.307.738 16.371.121.897 1.250.000.000 88.313.185.841 88.313.185.841 Ngan hang TMCP Diu tu va Phat trien VW Nam - Chi nhanh Ben Tre (iv) 277.947.984.543 277.947.984.543 Ngan hang TMCP ang thucmg Vi6t Nam - CN Lam Ding 63.800.000.000 63.800.000.000 7.200.000.000 71.000.000.000 71.000.000.000

42

CONG TY CO PHAN DAU FIF. TANG KV THIW THANH PHO HO CHI MINH 50 T8n That Dam, Quan 1, Thinh ph6 H6 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiip theo) Ctic thuy minh nay la n: qt b( Ain hop thanh va Celt, eltwc doe elJng thai vat bac ado tat chinh hop nit& kem theo

b. Vay va thue tai chin!: dui hen (tiep theo)

MAU SO B 09a-DN/HN

30/09/2016 l'hat sink trong nam 01/01/2016

Gia trj VND

Gia trj co kha nang thanh town

VND Tang VND

G lam VND

Gia trj VND

Gia trj co kha nang thanh town

VND

Ngfin hang TMCP Tien Phong CN. Thank ph6 HO Chi Minh 66.000.000.000 66.000.000.000 334.995.000.000 268.995.000.000

Ngan hang TMCP A Chau 1.020.829.000 1.020.829.000 262.503.000 1.283.332.000 1.283.332.000

Ngan Hang TMCP C6ng Thircmg Vi'et Nam - CN. Tay DO, Thanh ph6 Can Tha 684.600.000 684.600.000 684.600.000 Trir: S6 phai tra trong 12 thang toi (14.471.501.000) (14.471.501.000) (217.036.004.000) (217.036.004.000)

Nq thue tai chfnh 8.479.253.738 8.479.253.738 4.892.797.262 13.372.051.000 13.372.051.000

C6ng ty TNHH Cho Thue Tai Chinh Qu6c Te Viet Nam 8.479.253.738 8.479.253.738 4.892.797.262 13.372.051.000 13.372.051.000

Trail phicu phat hanh 949.917.000.000 952.851.000.000 24.952.808.419 1.150.000.000.000 2.174.964.191.581 2.202.851.000.000 Till phi& hoan d6i co phi& LGC phat hanh nam 2015 ty BOT Trung Lircmg - My Thuan

11.742.815.352 1.020.000.000.000 1.008.257.184.648 1.020.000.000.000

Oat hanh nam 2015 462.851.000.000 462.851.000.000 462.851.000.000 462.851.000.000

Trai phi& 650 ty phat hanh cho Vietinbank clam 2014 287.066.000.000 290.000.000.000 978.000.000 286.088.000.000 290.000.000.000

Trai phieu 1000 ty phat hanh cho Vietinbank nam 2013 300.000.000.000 300.000.000.000 12.231.993.067 130.000.000.000 417.768.006.933 430.000.000.000 Trir: S6 phai tra trong 12 thang tai (100.000.000.000) (100.000.000.000) COng vay vh np•dai hpn 3.112.020.382.587 3.114.954.382.587 1.988.483.524.250 6.282.632.383.659 7.303.604.738.996 7.331.491.547.415

43

CONG TY CO PHAN DAU TU. HA TANG KS.' THUAT THAN!! PHO HO CHI MINH 50 Ton That Dam, Quan I, Thanh phi H6 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiei) theo) MAU SO B 09a-DN/HN Gac thuydi minh nay is men be) phe'm hop thanh va can chew doe cliing then yen bdo cat) tai chinh hqp nhJi kern theo

26 VAY VA NQ THUS TAI CHiNH theo)

Lich thanh toan cho cac khoan vay vd ncr dai It on 30/09/2016

VND 01/01/2016

VND

Trong \tong met nam 14.471.501.000 217.036.004.000 Trong nam thin hai 281.805.333.334 422.494.512.000 Tir nam thin ba den ram thin nam 862.756.028.732 1.146.502.305.536 Sau nam nam 1.017.542.020.521 3.559.643.729.879

2.176.574.883.587 5.345.676.551.415 Trir: so phai tra trong vong 12 thong (14.471.501.000) (217.036.004.000) C(ing 2.162.103.382.587 5.128.640.547.415

Lich thanh loan cho cac trai phiga thuitng 30/09/2016 01/01/2016

VND VND

Trong yang met nam 100.000.000.000 Trong nAm thin hai 100.000.000.000 Tir nam thir ba den nam thir nam 852.851.000.000 1.182.851.000.000 Sau nAm nAm 1.020.000.000.000 3

1.052.851.000.000 2.202.851.000.000 r

TM': se phai tra trong yang 12 thong (100.000.000.000) Tn:r: Cac khoan ghi nhan vao chi phi tai chinh trong twang lai (*) (2.934.000.000) (27.886.808.419) ging 949.917.000.000 2.174.964.191.581

(*) Day la cac khoan chi phi phat hanh trai phieu thrac ghi nhdn giam bit vao menh gia trai phieu tai thai diem phat hanh. Chi phi nay se drat hoan nhdp dan vao ket qua kinh doanh trong tucmg lai theo phtrang phap throng thAng dtra tren thol han cua trai phieu.

Thong tin a sung cho cac trai phiki chira ddo han tgi ngdy 30 timing 9 tram 2016

Trcii phieiu hoar; etdi ca phan Cong ty BOT Trung Lucmg - M9 ThuOn phat Wirth cho VIAC (No. I) Limited Partnership

Menh gia: 1.000.000 VND/trai phieu (m(it trieu ding); SO lacing trai phieu: 462.851; I-Ong menh gia: 462.851.000.000 VND; Ngay phat hanh: 9 thong 7 nam 2015; Thai han trai phieu: 42 thong ke tir ngay phat hanh;

- LAi suat: 8%/nAm; Thanh toan lAi trai phieu: Lai se dkrac thanh town hang nam ke tir ngay hoan tat cho den ngay son hem gift (i) ngay ma trai phieu d6 da duct mua lai toan be va da &roc thanh Wan day du tien Jai va ngpy dao han; Thanh toan g6c trai phieu: goc trai phieu ducrc thanh toan 1 Ian khi den hp; Dieu khoan ve hoan trai phieu dtrac guy& hoan dei vao bit k5' thai diem nao sau ngay ky hop ding cho den ngay dao han. Quyen hodn dei dtrgc thkrc hien cho bat ky trai phieu nao clang con lim hanh tai thai diem do; Gia hoan doi: 10.000 VND. Tong so c6 phan hoan del do nha nha dem to nam gia se twang duang vai it nhAt 30% von dieu 1e dm Cong ty CO phan BOT Trung Luang - my Thuan; Moc dich phat hanh trai phieu: be sung von km clang tai tra cho hoat Ong kinh doanh; Tai san darn boo: 20% va 30% co phan caa Cong, ty BOT Trung Luang - Thuan so' hQu Ian lust bai C6ng ty CII B&R va Cong ty Co phan Dau to Xay dkmg TuAn Lac.

44

CONG TY CO PHAN DAL) TU. HA 'FANG 161- THUAT THANE' PI lb I-16 CH i MINH 50 Ton That Darn, Quan I, 'Mth 06 H6 C'hi Minh, CHXHCN ViO Nam

THUVET MINH BAO CAO TAI CH i NH HOP NHAT (tiep theo) MAU SO B 09a-DN/HN Ccic thrryi mrnh nay to mar In5 phan hap nhanh va can davit (lac thing then veri bdo cao tai chinh hqp nhar kem rhea

Thong tin bo sung cho ale trai phrju chwa dao him (tie.p theo)

Trai phi& 650 I)) ph& hanh cho cho Vietinbank nam 2014

Menh gia: 1.000.000.000 VND; So Itrang: 650 trai phieu; Del tuang chao ban: Ngfin hang Thuang mai Co phAn Cong thuong Viet Nam - Chi nhanh I I, thanh ph6 Ho Chi Minh; Ngay Oat hanh: 28 thang 2 nam 2014; Thai han trai phieu: 5 nam;

. A Thanh town lai phieu: !Ai trai phieu tra dinh kj, 6 thang met Ian ke tir va bao gem ngay phat hanh cho den, nhung khong bao g6m ngay thanh toan lAi va ngay dao han; Thanh toan g6c trai phieu: g6c trai phieu cluqc thanh toan 1 Ian khi den hp; Lai suat: Lai suAt trong 6 thang dAu tien la 12%/nam. Cac kj, tinh lai tiep theo !Ai suat ap dung theo lai suAt tha not dieu chinh 6 thang/lAn va duct xac dinh bing lai huy (ging tien giri tiet kiem bang Deng Viet Nam kj, han 12 thang tra lai sau cea Ngan hang Thuang mai CO phAn UHT thucmg Viet Nam + Nen de 3,6%/nam; Mvc dich: Dau to vao COng ty TNHH BOT CAu Rach Milt', gop von dieu le vao Ong ty Co phan Xay d(mg Ha tang CII, mua c6 phan ctia Cong ty CO phan Ha tang Nu& Sai Gen, dAu to vao du an BOT Ma reng Xa le Ha N6i va ca cAu Lai khoan vay tai Vietinbank.

Den ngay 30 thang 9 !lam 2016, Cong ty da mua lai twee han 360 trai phieu tucmg ducmg tong menh gia la 360 tj, VND.

Thai phiiu 1000 13*, phat hanh cho Vietinbank nam 2013

•

Menh gia: 1.000.000.000 VND; S6 Itrang: 1.000 trai phieu; Del tuang chao ban: Ngan hang Thuang mai CO phAn Ong thucmg Viet Nam - Chi nhanh 11, thanh ph6 Ho Chi Minh; Hinh thirc trai phieu: trai phieu ghi so; Ngay phat hanh: 17 thang 4 nam 2013; Thai han trai phieu: 6 nam; Thanh toan lai trai phieu: lai trai phieu tra dinh kj, 6 thang met lAn ke tin bao gem ngay Oat hanh cho den,, nhtmg khong bao gem nsay thanh toan 'Ai va ngay dao han; Thanh toan gee trai phieu: gec trai phieu duce thanh toan 1 !An khi den han; Lai suAt: 13,2%/nam. Mvc dich: Dau ttr vao du an CAu Sal Gen 2.

Den ngay 30 thang 9 nam 2016, Cong ty da mua lai truac han 700 trai phieu twang dtrcmg tong menh gia la 700 tj, VND.

•

45

LONG TY CO PHAN DAU TU HA TANG K17 THUAT THANH PHO HO CHI MINH 50 Ton ThAt Dam, Quen I, Thinh pho Ho Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHiNH HQP NHAT (tiep theo) MAU SO B 09a-DN/HN Cdc thuydi mink nay la mdi hd ph dn hqp ihanh vd can chivy dpc diing Thai vai bdo cat) lai chink hpp nhdt kern Theo

27. DV PHONG PHAI TRA NGAN HAN 30/09/2016 01/01/2016

VND VND

Dtr pheng phai tra Kenh Dong Water Holdings 60.848.844.387 48.534.083.235 Dv phong phai tra Metro Pacific Tollways 97.516.694.445 Ceng 60.848.844.387 146.050.777.680

DU phong phai tra Cling ty phai tra cho Cling ty Kenh Dong Water Holdings la khoin bei hoin theo Him Tang chuyen nhuqng khoan dAu ttrvao Cling ty CO phan CAp mot Kenh Dong giUa Cling ty va Manila Water Company, Inc., (nha dau to ntrOc ngoai). Cong ty phai bei hoin cho Nha dau to nuot ngoai dai vai cac ton that phat sinh do hoot deng san xuat thucmg mai cua chi. an Kenh Dong cua Cong ty Co phAn Cap nu cc Kenh Dong kheng dtrqc bat dAu vao ngay 1 thang 1 nam 2013. Hoat deng phat ntrac thucmg mai cua nha may ntratc Kenh Dong duqc chinh thirc bat dau vao ngay 8 thang 7 nam 2013, do do COng ty phai thtrc hi'en nghia vu boi hoan cho nha dau to theo cam ket.

28. DOANH THU CHUA THVC HI) N DAI HAN

30/09/2016 01/01/2016 VND VND

Khan ha trq cOa Nha Nu& (i) 600.000.000.000 600.000.000.000 ging 600.000.000.000 600.000.000.000

(i) Day la s6 tien ma Uy Ban Nhan dan Thanh phe HO Chi Minh ha trq khemg hoan lai cho Cong ty Co phan Ha tang mrac Sai 9on lien quan den viec thvc hien Dv an dAu to phat trien, quan ly h4 thong cap ntrOc va phan phoi nu& sach tren dia ban huyep CO Chi. Khoap hO trq nay se dtrqc sir dung de bit dap chenh lech gitia gia thanh ntrac sach thvc to cf!a Cong ty CO phan Ha tang nu& Sai Gon va gia phi ntrac sach &rot Cly Ban Nhan Dan Thanh Pho duyet khi ban cho cac he dan trong giai down tir nam 2016 den nam 2020.

46

LONG TY CO PHAN DAU TU HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quail 1, Thinh ph6 HO Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HcfP NHAT(tiep theo) Ccic thuyjt niinh nay la mOt bQ phOn hqp thanh va ccin &my doe thing then vat bcio coo tai chinh hop nhcit kem theo

29. TRAI PHIEU CHUYEN DO!

MAU SO B 09a-DN/HN

30/09/2016 Mat sinh trong nam 01/01/2016

Gia trj co kha 'tang Gia tri co kha rthrm

Ng gik thanh town Tang Giam Nq g6c thanh toiin

VND VND VND VND VND VND

Till phieu chuyen d6i nam 2011 2.401.220.992,00 578.799.000.000,00 576.397.779.008 578.799.000.000 Trai phieu chuyen di nam 2014 67.756.000.000 67.756.000.000 - 150.428.000.000,00 218.184.000.000 218.184.000.000 COng 67.756.000.000 67.756.000.000 2.401.220.992 729.227.000.000 794.581.779.008 796.983.000.000

Cac trai phieu chuyen dOi dao han theo lIch bieu sau:

30/09/2016 01/01/2016

VND VND

Trong Ong mOt nam

67.756.000.000 578.799.000.000

Trong nam tht.r hai Tir nam thtl ba den Mtn thu nam

218.184.000.000

67.756.000.000

796.983.000.000 Cac khoan ghi nhCm vao chi phi tai chinh trong

arcrng lai (*) (2.401.220.992) COng 67.756.000.000 794.581.779.008

(*) Day la cac khoan chi phi ph& hanh trai phieu ettrcrc ghi nhan giain vao menh gia trai phieu tai thtd diem phat hank. Chi phi nay dtrqc hoan nhap clAn vao ket qua kinh doanh trong tuang lai theo phtrcmg phap dtarng thang dtra tren thtri han cita trai phieu.

+17." Me% etVea

47

CONG TY CO PHAN DAU TY HA TANG K? THUAT THANH PHO HO CHI MINH 50 T8n That Dom, Quan 1, Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT(tiep theo) Cac thuyit minh nay la mot ba phan hop thanh va can dupe dpc dling thai vii bac, cao tai chink hop nheit kem theo

MAU SO B 09a-DN/HN

S4 du cuiii ky la menh gid trill phi& phat hitnh thdng 6/2014

Menh gia: 1.000.000 VND; Gid chao ban: 100% menh D6i Wong chao ban: Cdc co dung hien him va can by dog nhan via cua Cong ty; KS, han: 5 nam ke tir ngay phat hanh. Trai phieu duqc pile!) chuyen doi sau 06 thing ke tir ngay phat hanh chia thanh 06 dot nhur sau: + Dot 1: 06 thing ke tir ngay phat hanh; + Dot 2: 12 thing ke tir ngay phat hanh; + Dot 3: 24 thing ke tir ngay phat hanh; + Dqt 4: 36 than ke tir ngay phat hanh; + Dqt 5: 48 thing ke tir ngay phat hanh; + Dqt 6: 60 thing ke tir ngfty phat hanh. Vao ngay dap han trai phieu chuyen dei, toan 138 trai phieu chua chuyen d6i se" dmirc hoan tra yen gec va Idi cho trai LAi trai phieu: 12%/nam, duct thanh toan 1 narn/lAn ice tir ngay phat hanh trai phieu; Gid chuyen di: 11.000 VND/c6 phAn; Phuang thin chao ban: chao ban rieng le; Ngay phat hanh: ngay 23 thing 6 nam 2014; Muc dich sir dung von: !Au to vao Cong ty CO phAn Xay dung Ha tang CH, hoan tra tnOt ec van phong 152 Dien Bien Phu va b6 sung von luu Ong cho Cong ty.

Den ngay 30 thing 9 nam 2016, C8ng ty dA lien hanh 3 dot chuyen di trai phieu vbi tong so Itrong trai phieu dugc chuyen dOi la 1.014.090, tucmg doing tong menh gid la 1.014.090.000.000 VND, thanh 92.180.368 co phieu.

48

phAn nq gOc trai phieu phat hanh nam 2007, dAu to vao du an xay chtmg cao

CONG TY CO PHAN DAU TU. HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan I, Thatch ph6 H6 Chi Minh, CHXHCN Vi4t Nam

THUYET MINH BAO CAO TA1 CHINN HOT NHAT(th theo) Cac thuyb minh ?thy la mot bo pkin hop thanh va can dircfc doc ciling Mai veri bac, ccio tai chinh hop nil& kem theo

MAU SO B 09a-DN/HN

30. VON CHU SO HlrfU

Thay dni trong Win dui s(/ biro

V6n dAu to cUa chit so. him

VND

Thang du vdn c6 phAn

VND

Co phieu guy

VND

ViSn khac ctia chti so hau

VND

Qu9' dAu to phat tri6n

VND

Lqi nhuan sau thud chua phan ph6i

VND

Lgi Ich c6 d6ng khemg ki6m soat (NCI)

VND

Tiing cOng

VND

Tai ngay 01/01/2015 1.867.549.040.000 176.578.874.261 - 6.660.084.447 105.344.887.951 525.139.141.171 535.542.409.464 3.216.814.437.294

Chuy& d6i trai phieu 402.831.340.000 7.327.660.000 410.159.000.000 Phat hanh CO phieu ESOP 10.260.000.000 10.260.000.000 Lqi nhuan trong narn 624.593.504.909 167.017.266.673 791.610.771.582 Mua co phieu quy - (196.643.412.000) (196.643.412.000)

Lpi nhuan khi thodi mat phAn v6n cOng ty con 181.717.080.747 (185.322.140.105) (3.605.059.358 )

Chia co tirc (610.776.333.200) (47.455.521.836) (658.231.855.036) Trich cac guy trong 14

cling tystng va NCI trong tai san thuan ctia Ong ty con (ii)

29.470.243.536 (48.878.667.997)

135.138.658.343,0 (135.138.658.343)

(19.408.424.461)

NCI tang do dAu to vao cOng ty con 1.086.378.668.669 1.086.378.668.669 Tang khfic 3.480.431.117,0 1.048.795.000 4.529.226.117 Gam khac (18.600.000) (458.148.911) (476.748.911)

Tai ngay 01/01/2016 2.280.640.380.000 183.887.934.261 (196.643.412.000) 6.660.084.447 134.815.131.487 809.955.666.179 1.422.070.819.522 4.641.386.603.896

49

CONG TY CO PHAN DAU TU. HA TANG Kf THUAT THANH PHO HO CHt MINH 50 Ten That Dam, Quan 1, Thanh phO HO Chi Minh, CHXHCN ViOt Nam

THUYET MINH BAO CAO TAI CHINH HQP NHAT(tiep theo) Ccic !hay& minh nay la m ?it 143 ph in hop thanh va can duor doc cliing theft vat bao ccio tai chinh hqp nhcit kern theo

That/ thii trong Win thti sequin (tiep theo)

Wm dau to dm Thang du .6n CO phieu guy V6n khac caa Quy dau ttr

chti so httu co phan ch .' sb hfitu ph& trien

VND VND VND VND VND

MAU SO B 09a-DN/HN

Lqn nhuan sau thug Loi ich co dung kh8ng

Tong cOng

chua phan phOi kitm soot (NCI)

VND VND

VND

ChuyOn dOi trai phieu Phat hanh c6 phieu ESOP

457.641.990.000 64.000.000

229.369.893.100 687.011.883.100 64.000.000

Lgi nhuan trong kY 764.889.213.784 155.307.410.944 920.196.624.728 Mua co phieu guy thoii m8t phan von trong

- (607.565.681.000) (607.565.681.000)

Ong ty con trong cac nam truOc

khi th oai von trong cling ty con - (12.451.115.696)

(216.934.585.944)

(25.343.605.077) (756.302.365.040)

(216.934.585.944)

(794.097.085.813)

Chia c6 tire (171.611.854.050) (59.716.798.318) (231.328.652.368) Trich cfic guy trong ky 48.858.445.703 (89.173.974.986) (659.153.982) (40.974.683.265) NCI tang do dau to vao c8ng ty con 5.701.000.000 5.701.000.000 Ong ty con mua Iai co phi& tit NCI Tang khic 2.011.302.142 2.918.714 2.014.220.856 Gam khfic (2.918.714) (2.918.714)

Tai ngay 30/09/2016 2.738.346.370.000 413.257.827.361 (804.209.093.000) 6.660.084447 171.219.542.780 1.073.792.162.049 766.403.831.840 4.365.470.725.477

50

sN S I" a±_16 11

CONG TY CO PHAN DAU TU HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton ThAt Dam, Qu'an 1, Thanh ph6 H6 Chi Minh, CHXHCN Vi6t Nam

THUYET MINH BAO CAO TAI CHINN HOP NHAT (ti6p theo) MAU SO B 09-DN/HN Cdc ihuy‘i minh nay la m01 60 phdn hop thimh va can doge dpc dang thai vth bdo cdo tai chinh hpp nhat kem theo

30. VON CHU SO HiYU (ti6p theo)

Co plthn 30/09/2016

C6 phAn 01/01/2016

Co phAn

S6 itmg c6 phb.n dAng kj, phat hanh 273.834.637 228.070.438 S6 lucmg co phAn dA phat hanh ra cong cluing 273.834.637 228.064.038 + Co phan pho th6ng 273.834.637 228.064.038 S6 luqng co phan da mua Iai (c6 phi6u quy) 33.561.510 9.810.000 + Co phan pho thong 33.561.510 9.810.000 SO *mg co phAn dang Iuu hanh 240.273.127 218.254.038 + C6 phAn phi; thong 240.273.127 218.254.038 M'e'nh gia c6 phAn: 10.000 VND/c6 phAn

avi 3.4

V Ai Ti

11N

51

CONG TY CO PHAN DAU TU. HA TANG KS' THUAT THANH P110 HO CIII MINH 50 Ton That Dom, Quan I, Thanh pho Hi) Chi Minh, CHXHCN Vigt Nam

THUYET MINH BAO CAO TAI CH1NH HVP NHAT (ti6.ptheo) MAU SO B 09-DN/HN Coe thuyct minh nay I6 nuit h(3 ph6n Iwo thank va cO'n duvc chx• chjng lhai v6r GO° c6o tin chink &telt kem the°

31. DOANH THU

Tir 01/01/2016 dtri 30/09/2016

VND

Tir 01/01/2015 d&I 30/09/2015

VND Doanh thu bin hang va cung dip dich vy Doanh thu thu phi giao thong 492.096.721.302 446.347.440.458 Doanh thu to hoot Ong xay dtrng, duy tu, xay lip cong trinh 108.917.206.023 453.604.214.157 Doanh thu ban hang 111.064.598.246 75.142.235.022 Doanh thu cung cap, lap Qat vat to thiet bi nganh nirhr 58.378.472.822 319.492.213.340 Doanh thu cung cap nu& such 48.850.064.129 13.612.633.614 Doanh thu cung cAp dich vu h4 tang va cac djch vu khac 18.089.898.184 17.607.171.095 Doanh thu hoot dOng kinh doanh bit ding san 18.903.086.534 18.256.142.283

856.300.047.240 1.344.062.049.969 Cic khoan giam trir doanh thu Hoan nhap lai bao toan von chi' sa hQu du an B.O.T (18.426.616.434) (16.599.616.434) Giam gia hang ban (92.047.811) (136.365.805) Hang ban bi tra lai (9.707.203) (892.000)

(18.528.371.448) (16.736.874.239)

Doanh thu thuan 837.771.675.792 1.327.325.175.730

32. GIA VON

Tir 01/01/2016 Tir 01/01/2015 dEn 30/09/2016 den 30/09/2015

VND VND

Gia yen hoat ding thu phi giao thong 272.206.069.937 213.285.582.550 Gia von hoat dOng xay dkrng, duy tu, xay lap cong N

trinh 39.479.832.661 312.718.106.073 Gia von hang da ban 96.196.406.053 66.516.675.074 Gia von cung cap, lap Qat vat ttr thiEt bi A

nganh ntrac 47.556.094.390 181.345.284.242 Gia von cung cAp ntrac sach llla VVII t.,1.11115, upot a vt mit tang va %oat. U11.11 V44

40.977.148.146 12.973.932.028

9.494.903.611 55.995.874.397

Gia von hoat d'ang kinh doanh bit Ong san 9.061.232.053 9.570.828.996 COng 518.450.715.268 848.927.254.943

52

CONG TY CO PHAN DAU TU* HA TANG K? THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quail I, Thank 06116 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH 11qP NHAT (tiep theo) MAU SO B 09-DN/HN Cat- thuyert minh nay la mat ba phan hop thanh va can chcor doe chjng theft voi btio coo tai chinh hop nhat kem then

33. DOANH THU HOAT HONG TAI CHINH

Tir 01/01/2016 Tir 01/01/2015

den 30/09/2016 den 30/09/2015

VND VND Lai tit viec danh gia 10i gia tri bp IS, cita khoan dau tu vao ding ty con . 138.610.469.024 331.727.954.844 Lqi nhuan tir thodi von trong cong ty cons 720.756.697.763 Thu nhap tir chuyen nhugng cac khoan dau tu khdc 12.915.142.497 Thu nhap tir phat hanh trai phieu hoin d6i 220.233.281.926 Lai cham thanh toan du an B.T dau to xay dtmg Cu Sai Gon 83.425.309.189 114.380.575.687 Co tut, Icri nhuan dusar chia 21.083.526.878 99.214.169.999 Lai tien girl, tien cho vay 124.028.652.486 28.685.047.558 Lai bao toan von chit se: hull theo hop d6ng B.O.T 104.810.903.175 97.524.065.069 Lai dau tu trai phieu 26.563.683.028 2.434.919.651 Doanh thu tai chinh khac 1.423.590 1.115.846 COng 1.232.195.807.630 894.201.130.580

34. CHI PHI TAI CHINH

TO. 01/01/2016 Tir 01/01/2015

den 30/09/2016 den 30/09/2015

VND VND

Chi phi !Ai vay 408.119.838.095 275.048.596.321 Chi phi chi phi bao larch, phat hanh trai phieu 18.180.034.609 82.807.811.880 LO va chi phi thanh ly cac khoin dau tu tai chinh 70.991.760.278 Du phong giam gia cac khoin dau tu tai chinh 2.302.703.370 L8 chenh lech gia chua thirc hien 16.420.000.000 Lai chain thanh toan cho nha cung cap

to (97.817.611.833) Chi phi b6i !loan ton that cho nha dau to 12.615.678.540 Hoan nhap du phOng giam gia cac khoan dau to tai chinh Hoan nhap 18 chenh Igch ty gia cita trai phitu chuytn dot bang ngoai ghi nhan trong cac am (42.205.116.900) Chi phi tai chinh khic 6.081.079.336 5.773.891.718 COng 378.268.365.495 380.050.299.919

53

CONG TY CO PHAN DAU TU. HA TANG KS' THUT THANH PHO HO CHi MINH 50 T6n That Dam, Quan 1, Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHiNH HOP NHAT (tiep theo) MAU S6 B 09-DN/HN Ccic thuyit minh nay la mat ba phan hap thanh va can dupr clpc cldng thoi v&i bap cao tai chink hap nhot kem theo

35. CHI PH! BAN HANG Tir 01/01/2016 den 30/09/2016

VND

Tir 01/01/2015 den 30/09/2015

VND

Chi phi in ye thu phi giao th8ng 705.637.773 699.089.988 Chi phi nhan vien 10.164.770.379 4.384.653.950 Chi phi khiu hao tai san ce dinh 91.801.291 21.941.400 Chi phi vat li4u, 6 dung van phong . 663.944.405 665.535.800 Chi phi djch Yu mua ngoai va chi phi bang

tien khac 9.122.215.607 19.412.805.834

ging 20.748.369.455 25.184.026.972

36. CHI PHI QUAN LY DOANH NGHIEP Tir 01/01/2016 Tir 01/01/2015

den 30/09/2016 den 30/09/2015 VND VND

Chi phi nhan vien quan 19 43.572.402.533 33.170.938.239 Chi phi vat li4u, de dUng van phong 1.529.164.753 912.661.770 Chi phi khau hao 11.955.588.033 4.520.149.311

Thue, phi va 14 phi 600.408.908 4.258.215.370

Chi phi du phong (44.699.539.162) 18.006.596.912

Chi phi dich Yu mua ngoai 6.737.247.101 4.664.076.503

Chi phi bang tien khac 24.952.717.024 40.887.893.012 Phan be lqi the thuomg mai 75.658.996.143 20.750.354.712 C§ng 120.306.985.333 127.170.885.829

54

CONG TY CO PI IAN DAU TU. HA TANG KY THUAT THANH PHO HO CHI MINH 50 Ton That Dam, Quan I, Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT (ti4 theo) MAU SO B 09-DN/HN Cac thuye't minh nay lit mpt by pkin hop thanh va can dupr doe long Choi wfri bcio ctio tai chinh hop dull kem theo

37. CHI PHI THU THU N114.1' DOANH NGHItP MIEN HANH

Tit 01/01/2016 Tir 01/01/2015

den 30/09/2016 den 30/09/2015

VND VND

Chi phi thue thu nhap doanh nghiep tinh tren thu nhap chiu thue nam hien hanh 133.619.044.627 152.655.774.461

Dieu chinh chi phi thue thu nhap doanh nghiep dm cat nam truac vao chi phi thue thu nhap hien hanh nam nay 23.579.462.850 852.345.480 COng 157.198.507.477 153.508.119.941,0

Cong ty c6 nghia vu nqp thue thu nhap doanh nghiep theo ty 14 20% ten thu nhap tinh thue cua cac hoat dOng san xuat kinh doanh th6ng thuamg. Hot Ong dAu to vao 4c du an ha tang theo hop Tong B.O.T va B.T &roc htrang uu QM thue theo qui dinh cua luat thue TNDN hien hanh. Cv the, thu nhap tir hoat clang thu phi giao thong tai tram Cau Binh Trieu 2 de hoan von dau to dir an Ay dung tau Binh Trieu 2 duct huEmg mire thue suAt uu dai la 10% trong yang 15 am, mien thue trong yang 4 nam va giam 50% so thue phai trong 9 nam tiep theo.

38. LAI CO BAN TREN CO PHIEU

Ti 01/01/2016 Tir 01/01/2015

den 30/09/2016 den 30/09/2015

VND VND

Lai nhuan phan b6 cho co (long Cong ty me sa hiru co phieu phE th6ng 764.889.213.784 691.106.586.881 SE binh quan gia quyen cua co phieu dang Itru hanh tong ky 246.911.713 197.029.835

Lai cabin tren co phieu 3.098 3.508

55

Nguyen Thj Mai Hurcmg Ngirtri lop bleu Argery ZY thcing 10 nam 2016

Nguyen Tbj Mai Hwang Ke twin truing

oc Binh Tong Clam (lOc

LONG Ty CO PHAN DAU TU HA TANG KY THUAT THANH PH0 HO CHI MINH 50 Ton That D4m, Quon 1, Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam

THUAT MINH BAO CAO TAI CHINN HOP NHAT (ti'ep theo) MAU SO B 09-DN/HN Cole thiryb minh nay la min 143 Orin hop ihimh va can chive doe cMng thoi yen biro ccio tar chinh hop nlat kem theo

39. LAI SUY GIAM TREN CO PHIEU

Tir 01/01/2016 Tir 01/01/2015

den 30/09/2016 den 30/09/2015

VND VND

Lai nhuAn phan b6 cho c6 (long Ong ty me so hQu co phieu ph6 thong 764.889.213.784 691.106.586.881 COng lai cua trai phieu chuy6n d6i 2.837.466.000 30.428.052.667 Lqi nhuan phan be cho cac co Ching Cling ty me so' hvu c6 phieu phi; thong sau khi (lieu chinh cho cac yeu t6 suy giam 767.726.679.784 721.534.639.548

S6 binh quan gia quyen dm co phieu dang ltru hanh trong ky a tinh lAi ca ban tren c6 phieu . . 246.911.713 197.029.835 SO Itrong binh club gia quyen ctla co phieu pho thong se dirge chuyen dOi dr trai phieu 6.159.636 75.258.845 So binh (pan gia quyen ctia co phieu pito thong sau khi dieu chinh cho cac yeu to suy giim 253.071.349 272.288.680

Lai suy giam teen co phieu 3.034 2.650

40. THU NHAP CUA BAN TONG GIAM DOC

Thu nhAp cua Ban T6ng Giam d6c dtrac htrang trong Icy nhtr sau:

Tir 01/01/2016 Tir 01/01/2015

den 30/09/2016 den 30/09/2015

VND VND

Luang 6.040.655.336 Thuang 9.946.087.053 Cling 15.986.742.389

7.074.959.176 4.748.307.723

11.823.266.899

LE QUOC BINH

CONG TY CO PHAN DAU TU HA TANG KY THUAT TP.HCM 50 Ton That Dam, Quail I, Tp.HCM

DT: 39141 904 Fax: 39141 910

CONG LOA XA HOI CHU NGHIA VI) T NAM DOc lap - Tit do - Hanh phtic

So : 02016/CV-CH V/v: giai trinh chenh lech kb qua hoot &Ong

kinh doanh hop nhtit quf) 3/2016 so vat cling kj; nam truck

TP. Hd Chi Minh, ngay 2g thang 10 nam 2016

Kinh - 14 ban Chfrng khofin Nha nwerc - Giao dich Chtrng khoin Tp.HCM

C6ng ty Co phAn DAu to Ha tang Ky thuAt Tp.H6 Chi Minh (CII) thong bao ket qua hog Ong san xuAt — kinh doanh hqp nil& quj, 3 ram 2016 dm Cong ty CII nhu sau:

LQi nhuAn sau thud ciia cong ty me hop nhit dat 600 tj, ding, trong do, bao g6rn 382 4 (long 1qi nhuAn co &roc tir viec thoai 1 phan von dau tu vao Ong ty Co phan dEu tu CAu dutmg CII ( LGC) tnrerc day ma theo huang dEn dm Thong tu so 202/2014/TT-BTC cua BO Tai chinh, da dtroc hach town troc tiep vao lqi nhuan sau thud (LNST) chtra plan phoi tren Bang can d6i ke toan hop nhat)z nay thoai them mOt phan von din den kh6ng nam quyen kiem soot thi phai ket chuyen lqi nhuan do sang Bao coo ket qua hog dOng kinh doanh hop nhAt. Nhu vAy, n6u kh6ng tinh phAn lqi nhuAn nay thi lqi nhuAn sau thud cua cong ty me htyp nhat dat duoc trong quj, 3/2016 la: 218 tj, dong, tang 42.48% so vai ding 14 nam ngoai (Mix lqi nhuAn sau thud cua cong ty Mc quj, 3/2015 la: 153,1tj, dong).

Lqi nhuan sau thud dm ding ty me quj, 3/2016 tang manh so yeti Iqi nhuArt dat dugc quj, 3/2015 ngoai nguyen nhan nhu da neu a tren thi nguyen nhan chit yeu la do: trong quj, 3/2016, lqi nhuAn dat duqc tai cong ty CII va mOt s6 don vi thanh vien tot han so vai ding ky nam tnrac.

Chi tie't ve bao coo tai chinh hop nhAt quj, 3 nam 2016 dm C6ng ty CII, vui long xem tai website: www.cii.com.vn.

Tran tong.

Nai - Nhtt tren - Lull: VP. P.TC-KT

Documents

BAO CAO TAI CHINH HAP NHAT QUY 3/2016static2.vietstock.vn/vietstock/2016/10/28/20161028...2016/10/28 · BANG CAN 901 ICE TOAN HQP NHAT (tiep theo) Tai ngay 30 thing 9 nAm 2016 MAU