Bao cao taichfnhhO'Pnh~t Ngay 31 thanq 12narn 2017 · EY Buildingabetter working world Ykien cueKiem tosnvien Theo y kien cua chunq toi, bao cao tal chfnh hopnhat da phan anh trung

Cong ty ce phin Vinpearl

Bao cao tai chfnh hO'Pnh~t

Ngay 31 thanq 12 narn 2017

Cong ty ce phan Vinpearl

MVC LVC

Trang

Thong tin chung'C

Baa cao cua Ban Tong Giam doc 2~

Baa cao killm toan doc I~p 3-4

Bang can doi ka toan hoopnhat 5-8

Baa cao kat qua heat dong kinh doanh hop nhat 9 - 10

Baa cao luu chuyen tiemte hoopnhat 11 - 12

Thuyat minh baa cao tai chfnh hoopnhat 13 - 81

Cong ty Co phan Vinpearl

THONG TIN CHUNG

CONGTY

Cong ty Co phanVinpearl ("COngty") dU'Q'cthanh I~pvao narn2006, ti€mthan la COngty Trach nhlemHO'uhan Du lich va ThU'O'ngmal Han Tre, la mot doanh nghi~p heat dong tal Vi~t Nam theo GiayChLrngnhan £)ang ky Kinh doanh so 4200456848 do Sa K€!hoach va £)au tU'Tlnh Khanh Hoa cap ~n~ay 8 thang 5 nam 2009 va cac Giay ChLrngnhan £)ang ky Doanh nghi~p slia doi, voi Ian slia doi ~gan nhat la Ian thLr47 vao ngay 14 thanq 9 nam 2018. j, El

Hoat dong chtnh trong narn hien tal cua Cong ty la kinh doanh khach san va dich VI,J khach san, cungcap va kinh doanh dich Vl,J vui choi giai trl, du llch 10'hanh noi dia, van tai hanh khach, kinh doanh nhahang va khu am thuc, va thl,J'Chien cac heat dong dau tU'xay dl,J'ngva kinh doanh cac dl,J'an bat dongsan.

Cong ty c6 tn,Jsa chrnh tc;li£)ao Han Tre, PhU'O'ngvrnh Nguyen, Thanh pho Nha Trang, TTnhKhanhHaa, Vi~t Nam va van phang dc;lidi~n t~i So 72 Le Thanh TOn,PhU'O'ngB€!nNghe, Qu~n 1, Thanhpho Ho Chr Minh, Vi~t Nam.

T~p doan Vingroup - Cong ty CP la cOngty m~ cua COngty. T~p doan Vingroup - Cong ty CP va caccong ty con sau day dU'Q'cgOi la "T~p doan".

HOI £)ONGQUAN TR!

Cac thanh vien Hoi dong Quan tri COngty trong nam va vao ngay I~p bao cao nay nhU'sau:

Ba Mai HU'O'ngNoiBa Mai Thu Thuyeng £)~ngThanh Thuy

BAN KIEM SOAT

Chu tichThanh vienThanh vien

Cac thanh vi~mBan ki~m soat trong nam va vao ngay I~p bao cao nay nhU'sau:

Ong Nguyen Th€!Anh TrU'ang BanOng £)inhNgoc Lan Thanh vienBa Tran Thanh Mai Thanh vien

BAN TONG GIAM £)OC

Cac thanh vien Ban Tong Giam doc trong nam va vao ngay I~p bao cao nay nhU'sau:

Ba VOThi PhU'O'ngThao Tong Giam doc bo nhi~m ngay 15 thang 5 nam 2017Ph6 Tong Giam doc mien nhi~m ngay 15 thang 5 nam 2017Tong Giam doc mien nhi~m ngay 15 thang 5 nam 2017Ph6 Tong Giam doc bo nhi~m ngay 22 thang 5 nam 2017Ph6 Tong Giam doc bo nhi~m ngay 5 thang 5 nam 2018Ph6 Tong Giam doc mien nhi~m ngay 15 thang 5 nam 2017

Ong £)~ngThanh Thuy

Ong Ph~m Kh~c DuanBa Nguyen Thi Huyen Tran

NGU'OI £)~I OleN THEO PHAp LU~T

NgU'O'id~i di~n theo phap lu~t cua Cong ty trong nam va vao ngay I~p bao cao nay nhU'sau:

Ba VOThi PhU'O'ngThaoeng £)~ngThanh ThuyBa Mai HU'O'ngNoieng Ph~m Kh~c Duan

KIEM ToAN VIEN

bo nhi$m ngay 15 thang 5 nam 2017mien nhi$m ngay 15 thang 5 nam 2017bo nhi~m ngay 10 thang 5 nam 2018bo nhi~m ngay 10 thang 5 nam 2018

Cong ty Trach nhi~m HO'uh~n Ernst & Young Vi~t Nam la cong ty ki~m toan cho Cong ty.

1

Cong ty Co phan VinpearlBAo cAo COA BAN TONG GIAM DCC

Ban Tong Giarn doc Cong ty Co phan Vinpearl ("Cong ty") trinh bay baa cao nay va baa cao tal chfnhhop nhat cua Cong ty va cac conq ty can cho narn tai chfnh ket tnuc ngay 31 thanq 12 narn 2017.

TRAcH NHleM ClJA BAN TONG GIAM DOC DOl Val BAo cAo TAl CHiNH HOOPNHAT

Ban Tong Giarn doc chiu trach nhiern dam baa baa cao tal chfnh hop nhat cho tCmg narn tal chfnhphan anh trung thuc va hop Iy tinh hinh tai chfnh hop nhat, ket qua heat dong kinh doanh hop nhatva tlnh hinh luu chuyen tien t$ hop nhat cua Cong ty va cac cong ty can trong narn. Trang qua trinhlap baa cao tai chfnh hop nhat nay, Ban Tong Giarn doc can phai:

II> Il,J'achon cac chfnh sach ke toan thfch hop va ap dl,mg cac chfnh sach nay mot each nhat quan;

~ thuc hien cac danh gia va U'6'c tfnh mot cach hQ'p Iy va th$n trong;

~ neu ra cac chuan ml,J'Cke toan ap dl,lng cho Cong ty va cac cong ty can c6 dU'Q'ctuan thu haykhong va tat ca nhCrng sai I$ch trong yeu so v6'i nhCrng chuan ml,J'Cnay da dU'Q'ctrinh bay va giaithfch trong baa cao tai chfnh hQ'p nhat; va

II> I$p baa cao tai chfnh hQ'p nhat tren cO' sa nguyen tac hOc;3tdong lien tl,lC trLf tfU'ang hQ'p khongthe cho r~ng Cong ty va cac cong ty can se tiep tl,lChOc;3tdong.

Ban Tong Giam doc chiu trach nhi$m dam baa vi$c cac so sach ke toan thfch hQ'p dU'Q'c lU'u giCrdephan anh tinh hinh tai chfnh hQ'p nhat cua Cong ty va cac cong ty can, v6'i mlrC dO chfnh xac hQ'p Iy,tc;3ibat ky thai diem nao va dam baa r~ng cac so sach ke toan tuan thu v6'i h$ thong ke toan da dU'Q'cap dl,lng. Ban Tong Giam doc cOng chiu trach nhi$m ve vi$c quan Iy cac tai san cua Cong ty va caccong ty can va do d6 phai thl,J'chi$n cac bi$n phap thfch hQ'pde ngan ch~n va phat hi$n cac hanh vigian I$n va nhCrng vi phc;3mkhac.

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Ban Tong Giam doc cam ket da tuan thu nhCrng yeu cau neu tren trong vi$c I$p baa cao tai chfnh hQ'pnhat kem thea.

CONG BO ClJA BAN TONG GIAM DOC

Thea y kien cua Ban Tong Giam doc, baa cao tai chfnh hQ'p nhat kem thea phan anh trung thl,J'cvahQ'p Iy tinh hinh tai chfnh hQ'p nhat cua Cong ty va cac cong ty can vao ngay 31 thang 12 nam 2017,ket qua hOc;3tdong kinh doanh hQ'p nhat va tinh hinh lU'u chuyen tien t$ hQ'p nhat cho nam tai chfnhket thuc cung ngay, phu hQ'p v6'i cac Chuan ml,J'Cke toan Vi$t Nam, Che do ke toan doanh nghi$pVi$t Nam va cac quy dinh phap Iy c6 lien quan den vi$c I$p va trinh bay baa cao tai chfnh hQ'p nhat.

Th:~,:,~~BanT6ngGiam d6c.y.··;:,;.0~~':~~~~~>:,.

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'~~:Gl:afri"doc

Khanh H6a, Vi$t Nam

Ngay 25 thang 9 nam 2018

2

EY Ernst & YoungVietnam Limited Tel: +844383151008th Floor,CornerStone Building Fax:+8443831509016 PhanChuTrinh Street ey.comHoan Kiem DistrictHanoi, S.R.of VietnamBuilding a better

working world

s6 tham chieu: 60755008/20437298

BAo cAo KIEM rOAN DQC L~P

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Kinh gwi: Cae eOdong cua Cong ty COphan Vinpearl

Chung toi da kiem toan bao cao tal chfnh hop nh~t kern theo cua COngty Co ph~n Vinpearl ("COngty")va cac cOngty con duoc I$p nqay 25 tMng 9 narn 2018 va dU'Q'Ctrinh bay tCPtrang 5 d~n trang 81, baogam bang can doi k~ toan hop nh~t tai ngay 31 thanq 12 nam 2017, bao cao k~t qua heat dong kinhdoanh hop nhat va bao cao lU'uchuyen tien t$ hop nhat cho narn tal chfnh k~t thuc cunq ngay va cacthuyet minh bao cao tal chfnh hop nhat kern theo.

Trechnhi~m cue Ban Tong Giam doc

Ban Tong Glarn doc COngty chiu trach nhiern ve vlec I$p va trlnh bay trung thuc va hop Iy bao cao taichinh hQ'pnh~t cua COngty va cac cOngty con theo cac Chuan ml,J'Ck~ toan Vi~t Nam, Ch~ dOk~ toandoanh nghi~p Vi~t Nam va cac quy dinh pMp Iy c6 lien quan d~n vi~c I$p va trinh bay bao cao tai chinhhQ'pnhat va chiu trach nhi$m ve kiem soat noi bo ma Ban Tong Giam doc COngty xac dinh la c~n thi~tde dam bao cho vi$c I~pva trinh bay bao cao tai chinh hQ'pnhat khOngc6 sai s6t trong yeu do gian I~nho$c nh~m Ian.

Trach nhi~m cua Kiem toan vii!m

Trach nhi~m cua chung tOi la dU'ara y ki~n ve bao cao tai chinh hQ'pnh~t dl,J'atren k~t qua cua cuockiem toan. Chung tOida ti~n hanh kiem toan theo cac Chuan ml,J'Ckiem toan Viet Nam. Cac chuan ml,J'Cnay yeu C8Uchung tOituan thu chuan ml,J'Cva cac quy dinh ve d<;iodLfCnghe nghiep, I~p k~ hO<;ichvathl,J'Chi~n cuoc kiem toan de d<;itdU'Q'cSl,J'dam bao hQ'pIy ve vi~c Ii~u bao cao tai chinh hQ'pnh~t cuaCOngty va cac cOngty con c6 con sai s6t trong y~u hay khOng.

COngvi$c kiem toan bao gam thl,J'chi~n cac thu tl,.lCnh~m thu th~p cac b~ng chLfng kiem toan ve cac soli~u va thuy~t minh tren bao cao tai chinh hQ'pnh~t. Cac thu tl,.lCkiem toan dU'Q'cll,J'achon dl,J'atren xetdoan cua kiem toan vien, bao gam danh gia rui ro c6 sai s6t trong y~u trong bao cao tai chinh hQ'pnhatdo gian I~n ho$c nh~m Ian. Khi thl,J'Chi$n danh gia cac rui ro nay, kiem toan vien da xem xet kiem soatnoi bo cua COngty va cac cOngty con lien quan d~n vi~c I~p va trinh bay bao cao tai chinh hQ'pnh~ttrung thl,J'c,hQ'pIy nh~m thiet ke cac thu tl,.lCkiem toan phUhQ'pvoi tinh hinh thl,J'cte, tuy nhien khOngnh~m ml,.lCdich dU'ara y ki~n ve hi$u qua cua kiem soat noi bOcua COngty va cac cOngty con. COngvi~c kiem toan cOngbao gam danh gia tinh thich hQ'pcua cac chfnh sach k~ toan dU'Q'cap dl,.lngva tinhhQ'pIy cua cac U'octinh k~ toan cua Ban Tong Giam doc COngty cOngnhU'danh gia vi$c trinh bay tongthe bao cao tai chinh hQ'pnhat.

Chung tOitin tU'ang r~ng cac b~ng chLfngkiem toan ma chung tOida thu th$p dU'Q'cla d~y du va thichhQ'pde lam cO'sa cho y ki~n kiem toan cua chung tOi.

A_member firm of Emst & Young Global Limited

EYBuilding a betterworking world

Y kien cue Kiem tosn vien

Theo y kien cua chunq toi, bao cao tal chfnh hop nhat da phan anh trung thuc va hoopIy, tren cac khfacanh trQng yeu, tlnh hinh tai chfnh hop nh~t cua Cong ty ve cac cong ty con tal ngay 31 thang 12 narn2017, cOng nhu' ket qua heat dong kinh doanh hop nhat va tinh hinh hru chuyen tiEmte hop nh~t chonarn tai chfnh ket thuc cunq nqay phu hop v&i cac Chuan rnuc ke toan Viet Nam, Che do ke toan doanhnghiep Viet Nam va cac quy dinh phap Iy co lien quan den viec lap va trinh bay bao cao tai chfnh hopnhat.

Van de khac

Bao cao tal chlnh hop nh~t cua Cong ty va cac cong ty con cho narn tai chfnh ket thUc ngay 31 thang 12nam 2016 chU'a dU'qc kiem toano

Tran Thanh ThuyKiem toan viens6 Gi~y CNDKHN kiem toan: 3076-2014-004-1

Ha Noi, Viet Nam

Ngay 25 thang 9 nam 2018

.A. member of Ernst & Young G!obal Limited

Cong ty Co ph§n Vinpearl

BANG CAN DOl K~ ToAN HOP NHATngay 31 thanq 12 nam 2017

B01-DN/HN

£)on vi ttnn: VND

Ma ThuytJt.< TAl SAN minh s6 cu6i nem s6 d{Junemso

100 A. TAl SAN NGAN H~N 13.357.209.845.837 18.158.240.281.833

110 I. tu« va cae khoan tlJ'O'fJgdlJ'O'fJgtien 5 1.925.824.481.620 1.813.902.878.751

111 1. Ti~n 1.586.931.262.598 527.821.699.413112 2. Cac khoan tU'O'ngdU'O'ngti~n 338.893.219.022 1.286.081.179.338

120 II. D§u to tai chfnh ngan h{ln 6 2.542.145.338.191 4.060.572.758121 1. ChLrng khoan kinh doanh 6.1 2.442.469.380.000 -123 2. £)~u tu n~m giCPd~n ngay dao

h<;ln 6.2 99.675.958.191 4.060.572.758

130 III. Cae khoan phSi thu ngan h,n 3.041.832.917.968 8.984.809.024.723131 1. Phai thu ng~n han cua khach

hang 7.1 1.034.134.565.435 771.989.436.274132 2. Tra truce cho ngU'CYiban ng~n

h<;ln 7.2 1.225.240.082.419 622.239.766.942135 3. Phai thu v~ cho vay ng~n han 8 - 6.150.168.368.680136 4. Phai thu ng~n han khac 9 784.280.640.941 1.441.001.706.277137 5. Dl! phong phai thu ng~n han

kh6 doi 9 (1.822.370.827) (637.988.687)139 6. Tal san thi~u cho Xlr Iy - 47.735.237

140 IV. Hang tan kho 10 3.652.185.541.007 5.964.440.901.434141 1. Hang tOn kho 3.652.185.541.007 5.964.440.901.434

150 V. Tai san ngan h,n khac 2.195.221.567.051 1.391.026.904.167151 1. Chi phi tra truce ng~n han 11 1.478.231.738.897 1.151.869.182.693152 2. Thue GTGT dU'Q'ckhflu tnr 519.486.214.655 227.233.129.416153 3. Thu~ va cac khoan khac phai

thu Nha nuoc 20 197.465.963.499 11.924.592.058155 4. Tal san ng~n han khac 37.650.000 -

5


BANG CAN DCI K~ ToAN HOP NHAT (tiep thea)ngay 31 thimg 12 nam 2017

B01-0N/HN

Dan vi ttnn: VND

Ma Thuy~ts6 TAl SAN minh s6 cu6i nem s6 (/~unem

200 B. TAl SAN oAI H~N 22.812.469.777 .332 11.401.998.453.835

210 I. Caekholm phil; thu da; h~n 269.673.251.283 1.342.312.500215 1. Phai thu v~ cho vay dal han 8 265.768.843.419 -216 2. Phai thu dal han khac 3.904.407.864 1.342.312.500

220 /I. Ta;san ed dinh 13.128.440.463.025 7.037.741.733.244221 1. Tal san cOdinh hCruhinh 12 12.729.101.222.248 6.680.720.998.605222 NguYI~mgia 15.165.036.110.013 7.866.651.852.707223 Gia tri hao men lOyke (2.435.934.887.765) (1.185.930.854.102)227 2. Tai san cOdinh vo hinh 13 399.339.240.777 357.020.734.639228 Nguyen gia 464.908.089.811 397.802.031.212229 Gia tri hao men lOyke (65.568.849.034) (40.781.296.573)

230 III. aAt dl)ng san dau tLP 14 559.888.245.648 -231 1. Nguyen gia 572.278.312.769 -232 2. Gia trl hao men lOyke (12.390.067.121 ) -240 IV. Ta;san deYdang da; h~n 15 5.424.026.087.917 2.826.007.664.992242 1. Chi phi xa.ydl,l'ng co ban

da dang 5.424.026.087.917 2.826.007.664.992

250 V. Dau tLPta; ehinh da; h~n 2.550.247.620.484 752.405.267.344252 1. f)~u tu vao cong ty lien ket 17.1 2.394.618.057.930 607.764.907.178253 2. f)~u tU' g6p vOn vao don vi

khac 17.2 155.629.562.554 144.640.360.166

260 VI. Ta;san da; h~n kMe 880.194.108.975 784.501.475.755261 1. Chi phi tra truoc dai han 11 576.541.130.660 650.869.013.960262 2. Tal san thue thu nhap hoan l<;Ii 32.3 32.775.033.595 35.621.285.226269 3. Lc;rithe thU'O'ngmal 18 270.877.944.720 98.011.176.569

270 TONG C¢NG TAl SAN 36.169.679.623.169 29.560.238.735.668

6

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

Cong ty Co ph~n Vinpearl

BANG CAN DCI K~ ToAN HOP NHAT (tillp theo)ngay 31 thanq 12 nam 2017

B01-DN/HN

£Jan vi ttnn: VND

Ma Thuy~t" NGUON VON minh s6 cu6i nem s6 aau nsmso

300 c. NO'PHAI TRA 25.642.455.816.846 26.426.550.865.564

310 I. N9'ngan h~n 18.422.328.249.592 20.589.210.132.125311 1. Phai tra ngU'6'iban ng~n

han 19.1 2.798.053.399.285 1.207.996.748.676312 2. NgU'6'imua tra ti~n truoc

ng~n han 19.2 4.079.356.076.277 9.941.302.106.809313 3. Thull va cac khoan phai

nop Nha nuoc 20 50.409.584.972 314.293.763.627314 4. Phai tra ngU'6'ilao dOng 96.159.350.793 59.650.237.970315 5. Chi phf phai tra ng~n han 21 2.960.434.486.612 1.426.237.840.884318 6. Doanh thu chua thvc hien

ng~n han 22 803.779.426.434 512.579.920.504319 7. Phai tra ng~n han khac 23 4.115.382.190.139 6.571.849.513.655320 8. Vay ng~n han 24 3.517.609.978.017 555.100.000.000322 9. Quy khen thU'cYng,

phuc 100i 1.143.757.063 200.000.000

330 II. N9'dili h~n 7.220.127.567.254 5.837.340.733.439336 1. Doanh thu chua thuc hien

dai hGln 22 5.505.545.963.361 2.347.400.504.588337 2. Phai tra dai han khac 23 1.000.564.002.960 494.888.306.945338 3. Vay dai han 24 601.600.000.000 2.932.109.286.996341 4. Thull thu nhap hoan lai

phai tra 32.3 112.417.600.933 62.942.634.910

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7


BANG CAN BOI K~ ToAN HOP NHAT (tiep theo)ngay 31 thanq 12 narn 2017

B01-DN/HN

Dan vi ttnn: VND

Ma ThuytJts6 NGUON VON minh s6 cu6i nsm s6 c1{wnam

400 D. VON CHO SO HlYU 10.527.223.806.323 3.133.687.870.104

410 I. Von chu sOr hiPu 25 10.527.223.806.323 3.133.687.870.104411 1. Von c6 phan 6.980.521.310.000 2.017.530.620.000411a - cd phitJu phd thong c6

quyfm bi~u quytJt 6.980.521.310.000 2.017.530.620.000412 2. Th~ng du von c6 phan 3.538.404.717.000 1.381.596.4 72.000418 3. Quy oau tU' phat triem 10.994.494.000 10.994.494.000420 4. Quy khac thuoc von chu sa

hCfu (283.657.456.358) (169.640.181.948)421 5. LQ'i nhuan sau thue chua

phan phoi/(lo lOy ke) 86.173.614.006 (516.816.371.160)421a - (Lo)lI(li nhu(m lOy ktJ

c1tJncu6i nam truce (516.816.371.160) 84.427.918.128421b - Loi nhu~n/(Io) sau thu(J

ciure pMn ph6i nemnay 602.989.985.166 (601.244.289.288)

429 6. LQ'i ich c6 o6ng kh6ngkiem scat 194.787.127.675 410.022.837.212

440 TONG CQNG NGUON VON 36.169.679.623.169 29.560.238.735.668-~ -~-~

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Ngay 25 thanq 9 narn 2018

8

Cong ty ce phan VinpearlBAo cAo K~T QuA HOAT DONG KINH DOANH HOP NHATcho narn tai chinh ket thuc ngay 31 thanq 12 narn 2017

B02-DN/HN

£)O'nvi tfnh' VND

Ml3 Thuy~ts6 CH{T/~U minh Nam nay Nam truoc

01 1. Doanh thu ban hang vacung cap dlch v,,", 26.1 18.763.420.819.288 8.327.571.877.543

02 2. cac khoan giam trw doanhthu 26.1 (10.101.289.478) (29.000.000.000)

10 3. Doanh thu thuan v(, banhang va cung cAp dlch v,,", 26.1 18.753.319.529.810 8.298.571.877.543

11 4. Gia vOn h~ng ban va dlchv,,",cung cap 27 (14.512.063.748.189) (6.249.899.185.433)

20 5. LQ'inhu~n,gQP v(, ban hangva cung cap djch vI,I 4.241.255.781.621 2.048.672.692.110

21 6. Doanh thu hoat dQngtai chinh 26.2 384.302.005.295 696.107.643.686

22 7. Chi phi tai chinh 28 (505.619.988.173) (604.708.622.289)23 Trang C16:Chi phf IElivay (354.100.871.406) (593.426.206.504)

24 8. PhAn {1c~)/laitrong cong tylien ket 17.1 (38.605.474.530) 2.524.556.014

25 9. Chi phi ban hang 29 (1.982.562.786.983) (711.775.211.691)

26 10. Chi phi quan Iy doanhnghi~p 29 (1.039.528.847.044) (980.432.905.774)

30 11. LQ'inhu~n thuAn tw hoatdQng kinh doanh 1.059.240.690.186 450.388.152.056

31 12. Thu nh~p khac 30 121.678.751.454 85.249.367.359

32 13. Chi phi khac 30 (127.619.697.708) (20.335.901.536)

40 14. (LO)/IQ'inhu~n khac 30 (5.940.946.254) 64.913.465.823

50 15. TOng lQ'inhu~n k~ toantrll'ac thu~ 1.053.299.743.932 515.301.617.879

51 16. Chi phi thu~ TNDN hi~nhanh 32.1 (714.893.056.701) (487.266.227.149)

52 17. (Chi phi)/thu nh,p thu~TNDN hoan I\li 32.3 (13.870.759.279) 17.329.918.128

60 18. LQ'inhuan sau thu6 TNDN 324.535.927.952 45.365.308.858

61 19. LQ'inhu,n/(IO) sau thu~cua cong ty milt 320.206.117.130 (9.615.761.325)

62 20.L~inhuansauthu~cllacOdang kh·ong ki~m soat 4.329.810.822 54.981.070.183

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9

Cong ty ce phan VinpearlsAo cAo K~T QuA HOf\.TDONG KINH DOANH HOP NHAT (tiep theo)cho nam tai chfnh ket thuc ngay 31 thang 12 narn 2017

S02-DN/HN

£Jan vi ttnn: VND

ThuytJtMas6 CHrT/~U minh Nem nay Nem tnroc

70 21. Lai/!IO) co ban tren cOphleu 34 836 (25)

71 22. Lai/!IO) suy giam tren cOphleu 34 836 (25)

-:

Nguy~n Thanh TUngNgU'Cl'iI~p

Nguy~nTh] Thanh SInhKe toan trU'cYng

v« Ttl! _fmi9'T]'g;:Th80TOngGi~iT(a6c

Ngay 25 thang 9 narn 2018


BAo cAo LU'U CHUY~N TI~N TE HOP NHATcho nam tal chinh kllt thuc ngay 31 thanq 12 narn 2017

B03-DN/HN

£)an vi ttnn: VND

Ma Thuy{Jts6 CHfTIEU minh Nem nay Nem truce

I. LU'U CHUYI:N TIEN roHO~T £)QNGKINH DOANH

01 LO'i nhuan trll'ac thu6 1.053.299.743.932 515.301.617.879£)i~uehinh cho cac khoan:

02 Khau hao tal san co dinh hCfuhinh, bat dong san dau nr vahao man tal san co djnh VQhinh (bao gom phan bo lQ'ithll thuonq mal) 694.496.792.632 378.979.515.100

03 Cac khoan d\,J'phonq 750.178.646 1.035.254.31904 La chenh lech ty gia hoi doai

do danh gia lal cac khoanmuc ti~n te c6 goc ngoGiite 41.285.265.295 2.448.269.404

05 U3it(f heat dong dau tU' (303.808.165.448) (682.008.916.940)06 Chi phi lai vay 28 354.100.871.406 593.426.206.504

08 LQ'i nhu~n tl) hoat dQng kinhdoanh truoc thay doi von 11I'udQng 1.840.124.686.463 809.181.946.266

09 Tang cac khoan phai thu (322.344.821.826) (1.049.050.990.683)10 Giam/(tang) hang ton kho 2.320.860.001.633 (3.280.566.343.625)11 (Giam)/tang cac khoan phai

tra (1.988.397.072.176) 9.148.462.342.93012 Tang chi phi tra truoc (251.275.767.495) (963.161.606.441)14 Ti~n lai vay da tra (128.833.550.848) (520.857.849.334)15 Thull thu nhap doanh nghiep

da nop 20 (1.256.306.974.805) (506.697.808.347)

20 Luu chuy6n ti6n thuAn tl) hoatdQng kinh doanh 213.826.500.946 3.637.309.690.766

II. LU'U CHUYEN TIEN TlrHOAT £)ONG£)Au TU'

21 Ti~ri chi de mua s~m, xayd\,J'ngtai san co dinh (TSC£))va cac tai san dai hGinkMc (4.568.206.098.038) (2.808.980.789.130)

22 Ti~n thu do thanh Iy, nhU'Q'ngban TSC£) 179.732.870.506 1.301.150.087

23 Ti~n chi cho vay (10.789.448.955.618) (15.876.209.885.883)24 Ti~n thu hoi cho vay 15.901.391.768.188 15.757.153.972.83825 Ti~n chi dau tU'g6p von vao

dan vi khac (2.203.324.789.548) (3.439.820.744.042)26 Ti~n thu hoi dau tU'g6p von

vao dan vi khac 3.666.565.943.663 1.963.024.853.01727 Ti~n thu I~i cho vay, co tlie

dU'Q'cchia 308.957.915.836 450.941.926.722

30 LlI'u chuy6n ti6n thuAn tl)/(sl)dVng vao) ho~t dQng dAu tll' 2.495.668.654.989 (3.952.589.516.391)

Ul.rH

11


sAo cAo LU'UCHUY~N TI~N TI; HOP NHAT (tiep theo)eho narn tal ehinh ket thuc ngay 31 thanq 12 nam 2017

S03-DN/HN

Dan vi tfnh· VND

Ma Thuy~t56 CHrT/~U minh Nam nay Nem truoc

III. LU'U CHUYEN TIEN Tlr HOATDONG TAl CHiNH .

31 Tien nhan von g6p cua chusa hCfu 7.000.000.000 284.466.390.000

33 Tielnthu tCrdi vay 1.533.303.870.431 7.947.285.934.75134 TiElntra no goe vay (3.513.254.390.021) (5.175.261.762.479)36 Co hie da tra eho ehu sa hCfu (624.623.033.476) (1.710.110.783.337)

40 LU'u chuy6n ti6n thuftn (sir dl,mgvao)/tiP hoat dOng tai chinh (2.597.573.553.066) 1.346.379.778.935

50 LU'u chuy6n ti6n thuan trong nam 111.921.602.869 1.031.099.953.310

60 Ti6n va tU'ang dU'ang ti6n dftu nam 1.813.902.878.751 782.802.925.441

70 Ti6n va tU'ang dU'ang ti6n cuainam 5 1.925.824.481.620 1.813.902.878.751

/,'~',., ~:~}'?HAN ~.~

Nguyen Thanh TUngNgU'cYiI~p

Ngay 25 thang 9 narn 2018

12


THUY~T MINH BAo cAo TAl CHINH HOP NHATvao ngay 31 tMng 12 narn 2017 va cho nam tai chinh ket thuc cung ngay

B09-DN/HN

1. THONG TIN v~CONG TY

Cong ty Co phan Vinpearl ("Cong ty") cU'Q'c thanh lap vao narn 2006, tien than la Cong tyTrach nhiem HCru han Du i[ch va ThU'O'ng mal Hen Tre, la mot doanh nghiep heat cong tGiiViet Nam theo Giay ChLmg nhan Dang ky Kinh doanh 56 4200456848 do Sa Ke hoach vaD~u tU' Tinh Khanh Hoa cap ngay 8 thanq 5 nam 2009 va cac Giay Chung nhan Dang kyDoanh nghiep slra cOi, v6'i I~n slra cOi g~n nhat la I~n thu 47 vao ngay 14 thang 9 nam 2018.

HOGitcong chinh trong narn hien tal cua Cong ty la kinh doanh khach san va dlch Vl,Jkhachsan, cung cap va kinh doanh dich Vl,Jvui choi giai trl, du llch ICrhanh noi cia, van tai Mnhkhach, kinh doanh nha hang va khu am thl,l'c, va thl,l'c hien cac hOGitcong c~u tU' xay dl,l'ngva kinh doanh cac dl,l' an bat cong san.

Chu ky san xuat kinh doanh cua hOGitcong chuy~n nhU'Q'ngbat cong san cua Con~ ty va caccong ty con b~t c~u tCrthai ci~m xin Giay phep D~u tU', thl,l'c hien giai ph6ng m~t bang va xaydl,l'ng cooban cho cen thai ci~m hoan thien. Do v$y, chu ky san xuat kinh doanh cua hOGitcong chuy~n nhU'Q'ngbat cong san cua Cong ty va cac cong ty con la trong veng tCr12 tMngcen 36 thang.

Chu ky san xuat kinh doanh cua cac hOGitcong khac cua Cong ty va cac cong ty con thongthU'ang la trong veng 12 thang.

Cong ty c6 trl,Jsa chinh tCiliDao Hen Tre, PhU'ang Vinh Nguyen, Thanh ph6 Nha Trang, TinhKMnh Hea, Viet Nam va van pheng cGli dien tCilis6 72 Le Thanh Ton, PhU'ang Ben Nghe,Qu~n 1, Thanh ph6 Ho Chi Minh, Viet Nam.

T~p coan Vingroup - Cong ty CP la cong ty me cua Cong ty. T~p coan Vingroup - Cong tyCP va cac cong ty con sau cay cU'Q'CgQi la "T~p coan".

s6 1U'Q'ngnhan vien cua Cong ty tGiingay 31 thang 12 nam 2017 la 8.524 ngU'ai (tCilingay 31thang 12 nam 2016 la 21 ngU'ai).

CO'CBU to ch(Pc

TGiingay 31 tMng 12 nam 2017, Cong ty c6 5 cong ty con. Thong tin chi tiet ve cac cOng tycon, ty Ie bi~u quyet va ty Ie lQ'i ich cua COng ty trong cac cong ty con nay nhU' sau:

Ty I~ bitw Ty I~ lQ'iSTT T{mcong ty quyet (%) ich (%) Trt,Jsachinh HO{lt dong chinh

Gong ty Go ph~n Du 83,63 83,63 £)130Hen Tre, Phll'ang £)~u tll', xay dV'ng vaIjch Hen Mot ("Gong Vinh Nguyen, Nha kinh doanh djch Vl,Jty Hen Mot") Trang, Khanh Hea nha hang, khach st;ln

2 Gong ty TNHH £)~u tll' 90,00 90,00 So 16 Mt;lc£)jnh Ghi, £)~u tll', xay dV'ng vaGam Ranh ("Gong ty Phll'ang Phll'ac Tien, kinh doanh djch Vl,JGam Ranh") Nha Trang, Khanh Hea nha hang, khach st;ln

3 Gong ty TNHH £)~utll' 90,00 90,00 So 42/2 £)6ng Nai, £)~u tll', xay dV'ng vava Phat trien Hen Tre Phll'ang Phll'ac Hai, kinh doanh djch vl,J("Gong ty Hen Tre") Nha Trang, Khanh Hea nha hang, khach st;ln

4 Gong ty Go ph~n 85,55 85,55 So 5 Tr~n Phu, Phll'ang Soc xep hang h6a,Gang Nha Trang Vinh Nguyen, Nha cho thue kho bai("Gong ty Gang Nha Trang, Khanh HeaTrang")

5 Gong ty TNHH Lang 70,00 70,00 So 14 Thl,JyKhue, £)au tll', xay dV'ngvaHoa Thl,JyKhue Phll'ang Thl,JyKhue, kinh doanh bat dong("Gong ty Lang Hoa QuM ray H6, Thanh sanThl,JyKhue") pho Ha Noi

T<;Iingay 31 thang 12 nam 2017, COng ty va cac cong ty con cOng sa hCrumot 56 khoan c~utU' vao cac cOng ty lien ket nhU' cU'Q'ctrinh bay t<;liThuyet minh 56 17.1.

13

Cong ty Co phan VinpearlTHUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thang 12 narn 2017 va cho narn tal chlnh ket thuc cLIngngay

1. THONG TIN VE CONG TY (tiep theo)

B09-0N/HN

Sap nh~p cac cong ty con

Trong narn 2017, theo cac Nghi quyet cua DQih¢i dong co dong va cac HO'Pdong sap nhap,Cong ty da nhan sap nhap mot so cong ty con sau:

STT Ten cong ty

1 Cong ty TNHH Vinpearl Nha Trang("Cong ty Vinpearl Nha Trang")

2 Cong ty TNHH Mot thanh vien VinpearlDa N~ng ("Cong ty Vinpearl 8a N~ng")

3 Cong ty TNHH M¢t thanh vien VinpearlHoi An ("Cong ty Vinpearl Hoi An")

4 Cong ty TNHH Future Property Invest("Cong ty FPI")

5 Cong ty Co phan Vinpearl Quy Nhon("Cong ty Vinpearl Quy NhO'n")

6 Cong ty TNHH Vinpearl Bai Oai("Cong ty Vinpearl Bai Oai")

7 Cong ty TNHH Vinpearl HQLong("Cong ty Vinpearl HQLong")

8 Cong ty TNHH Vinpearl can ThO'("Cong ty Vinpearl can ThO'")

9 Cong ty TNHH Quan IyVinpearl

("Cong ty Quan Iy Vinpearl")

14

Hoet d~ng chfnh ~IDau tu, xay dl,l'ngva kinh doanh dich Vl,Jnha hang, khach san; tU'v~n quan Iy, moigi6'i, d~u gia b~t dong san

Dau tu, xay dl,l'ngva kinh doanh dich Vl,Jnha hang, khach san

Dau tu, xay dl,l'ngva kinh doanh dich VI,!nha hang, khach san

Dau tu, xay dl,l'ngva kinh doanh djch VI,!nha hang, khach san

Cung c~p dich Vl,J du lich sinh thai va cacIOQihlnh du lich khac

Dau tU', xay dl,l'ngva kinh doanh dich VI,!nha hang, khach sQn

Dau tU', xay dl,l'ngva kinh doanh dich Vl,Jnha hang, khach sQn

Dau tU', xay dl,l'ngva kinh doanh dich Vl,Jnha hang, khach sQn

Cung c~p dich Vl,J tU'v~n quan Iy, moi gi6'i,d~u gia b~t d¢ng san, Quang ba tour dulich, dich vl,!lU'utru ng~n ngay


THUY~T MINH BAo cAo TAl CHINH HOP NHAT (ti~p theo)vao ngay 31 thang 12 nam 2017 va cho narn tal chfnh k~t thuc cunq ngay

B09-DN/HN

2. co SO TRiNH BAyChuanm~ va Che (/{) ke tosn ap d~ng

Bao cao tai chfnh hop nh~t cua COngty va cac cOngty con duoc trlnh bay b~ng den~ VietNam (UVNDU)phu hop vcYiCh~ do k~ toan doanh nghiep Viet Nam va cac Chuan muc ke toanViet Nam do Bo Tal chfnh ban hanh theo:

~ Quy~t dlnh 50 149/2001/QD-BTC ngay 31 thanq 12 narn 2001 ve vlec ban hanh bonChuan muc k~ toan Viet Nam (DQ't1);

~ Quy~t dinh 50 165/2002/QD-BTC ngay 31 thanq 12 narn 2002 ve viec ban hanh sauchuan rnuc k~ toan Viet Nam (DQ't2);

~ Quy~t dinh 50 234/2003/QD-BTC ngay 30 thanq 12 narn 2003 ve vlec ban hanh sauChuan mire k~ toan Viet Nam (DQ't3);

~ Quy~t djnh 50 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ve viec ban hanh sau Chuanml,l'Ck~ toan Viet Nam (DQ't4); va

~ Quy~t dinh 50 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ve viec ban Mnh bonChuan ml,l'Ck~ toan Viet Nam (DQ't5).

Theo d6, bao cao tai chinh hQ'pnh~t dU'Q'ctrlnh bay kem theo va vicc slr dl,mgbao cao naykhOngdanh cho cac doi tU'Q'ngkhOngdU'Q'ccung c~P cac thOngtin ve cac thll tl,lCva nguyentg.cva thOngIe k~ toan tGliViet Nam va hO'nmia khOngdU'Q'cChll dinh trinh bay tinh hinh taichrnh hQ'pnh~t, k~t qua hOGltdong kinh doanh hQ'pnh~t va lU'uchuyen tien te hQ'pnh~t theocac nguyen tac va thOng Ie ke toan dU'Q'cch~p nMn rong rai (y cac nU'cYcva lanh tho khacngoai Viet Nam.

2.2 Hinh thlPcs6 ke toan ap d~ng

2.1

Hinh thlrc 50 k~ toan dU'Q'cap dl,lngclla COngty la Nh~t ky chung.

2.3 Ky ke toan nam

Ky ke toan nam clla COngty va cac cOngty con ap dl,lngcho viec I~p bao cao tai chfnh hQ'pnh~t bat dau tCrngay 1 thang 1 va ket thuc ngay 31 thang 12.

2.4 f)O'nvi tien t~ trong ke toan

Bao cao tai chfnh hQ'pnh~t dU'Q'cI~p b~ng dO'nvi tien te trong ke toan clla COngty 113VND.

2.5 CO'so.hgp nhat

Bao cao tai chfnh hQ'pnh~t bao gem cac bao cao tai chfnh clla COngty me va cac cOngtycon cho nam tai chfnh k~t thuc ngay 31 thang 12 nam 2017.

Cac cOngty con dU'Q'chQ'pnh~t toan bo ke tli ngay mua, la ngay COngty thl,l'csl,l'nam quyenkiem soat cOngty con, va tiep tl,lCdU'Q'chQ'pnh~t cho den ngay COngty thl,l'csl,l'ch~m dlitquyen kiem soat doi vcYicOngty con, trCrtrU'ang hQ'pquyen kiem soat clla COngty chi la tGlmthai khi cOngty con chi dU'Q'cmua va nam giCrcho ml,lCdrch ban IGlitrong thai gian khOngqua12 thang.

Cac bao cao tai chfnh clla COngty me va cac cOngty con slr dl,lngde hQ'pnh~t dU'Q'CI~pchocung mot ky k~ toan va dU'Q'cap d\,lngcac chfnh sach k~ toan mot cach thong nh~t.

So dU'cac tai khoan tren bang can doi k~ toan giCracac dO'nvi trong cung COngty va caccOngty con, cac khoan thu nh~p va chi phf, cac khoan lai ho~c 10noi bo chU'athl,l'chien phatsinh tCrcac giao dich nay dU'Q'c10GlitrCrhoan toan.

15


THUY~T MINH BAa cAo TAl CHINH HOP NHAT (tiep theo)vao ngay 31 thang 12 narn 2017 va cho narn tai chlnh ket thuc cClngngay

B09-0N/HN

2. co 50 TRINH BAy (tiep theo)

2.5 CO' so.h9'P nhat (ti€lptheo)

LQ'iIch cua cac c6 dOngkhOngki~m scat la phan lQ'ilch trong lai, hoac la, va trong tal santhuan cua cOngty con khOngduoc narn giCl'b&i COngty va cac cOng ty con va duoc trlnhbay rieng bi$t tren bao cao ket qua hoat dOngkinh doanh hop nhat va trong phan vOnchu s&hCl'utren bang can dOike toan hop nhat.

Anh hU'&ngdo cac thay d6i trong ty 1$s& hCl'ucOng ty con rna khOng lam mat quyen ki~msoat dU'Q'chach toan vao lQ'inhuan sau thue chua phan phOi.

TrU'ang hop COngty va cac cOngty con thoai mOtphan vOnn~m giCl't~i cOngty con, sau khithoai vOnCOngty mat quyen ki~m soat va cOngty con tr& thanh cOngty lien doanh, lien k€ltcua COngty thi khoan dau tU'vao cOngty lien doanh, lien k€ltdU'Q'ctrlnh bay theo phU'O'ngphap vOncM s& hCl'u.Ket qua cua vi$c thoai vOndU'Q'cghi nh~n vao bao cao k€ltqua ho~tdOngkinh doanh hQ'pnhat.

3. TOM TAT cAc cHiNH 5AcH K~ ToAN CHOY~U

3.1 Titm va cac khoan tU'O'ngcIU'O'ngtitm

Tien va cac khoan tU'O'ngdU'O'ngtien bao gOmtien m~t t~i quy, tien glri ngan hang, tien dangchuy~n va cac khoan dau tU' ng~n h~n c6 thai h<;!ngOckhOngqua ba thang, c6 tfnh thanhkhoan cao, c6 kha nang chuy~n d6i de dang thanh cac 1U'Q'ngtien xac dinh va khOngc6 nhieurui ro trong chuy~n d6i thanh tien.

3.2 Hang ton kho

Hang h6a Mt d(mg san

Bat dOngsan dU'Q'cmua ho~c dU'Q'cxay dl,l'n~d~ ban trong qua trinh ho~t dOngblnh thU'angcua COngty va cac cOngty con khOngphai de cho thue ho~c cha tang gia, dU'Q'cghi nh~n lahang tOnkho theo gia thap hO'ngiCl'agia thanh d~ dU'amai san pham den vi trl va dieu ki$nhi$n t<;!iva gia tri thuan c6 th~ thl,l'Chi$n dU'Q'c.

Gia tMnh cua hang tOnkho bao gOm:

... Chi phi tien Slr dl,mgdat;

... Chi phi xay dl,l'ngtra cho nha thau; va

... Chi phi lai vay, chi phi tU'van, thiet ke, chi phi san lap, den bClgiai ph6ng m~t b~ng, thuechuy~nnhU'(;mgdat, chi phi quan 19xay dl,l'ngchung, va cac chi phi lienquan khac.

Gia tri thuan c6 th~ thl,l'chien dU'Q'cla gia ban U'&Ctfnh cua hang tOnkho trong dieu kien kinhdoanh binh thU'ang, dl,l'atren gia thi trU'ang vao ngay bao cao va chiet khau cho gia tri thaigian cua dong tiEm,neu dang k~, va trCrchi phi U'&Ctfnh d~ hoan thanh va chi phi ban hangU'&Ctfnh.

Gia vOncua bat dOngsan da ban dU'Q'cghi nh~n tren bao cao ket qua ho<;!tdOngkinh doanhhQ'pnhat dl,l'a tren cac chi phi trl,l'c tiep t<;!othanh bat dOngsan d6 va chi phi chung dU'Q'cphan b6 theo cac tieu thLPCphClhQ'p.

Hang t6n kho kMc

Hang tOnkho dU'Q'cghi nh~n theo gia thap hO'ngiCl'agia thanh de dU'amai san pham den vitrl va dieu ki$n hien t~i va gia tri thuan c6 th~ thl,l'chien dU'Q'c.

16


THUY~T MINH sAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thanq 12 nam 2017 va cho nam tai chfnh ket thuc cunq ngay

B09-DN/HN

3. TOM TAT cAc cHfNH SACH K~ ToAN CHOyeu (tiep theo)

3.2 Hang ton kho (tiep theo)

Hang t6n kho khac (tiep theo)

Gia tr] thuan c6 the thuc hlen oU'O'cla gia ban U'6'cUnh cua hang tOn kho trong oieu ki$n kinhdoanh binh thU'ang tn) chi phl U'6'c trnh oe hoan thanh va chi phf ban hang U'6'c trnh. Gia trlcua hang tOn kho oU'O'cxac dinh theo phU'O'ngphap binh quan gia quyen.

DOi v6'i hang tOn kho thuoc bO phan kinh doanh dich vu khach san du Ilch va cac dich vu lienquan, COng ty va cac cOng ty con ap dunq phuonq phap kiem ke olnh ky oe hach toan hangtOn kho. DOi v6'i han~ tOn kho khac, COng ty va cac cOng ty con ap dl,mg phuonq phap kekhai thU'ang xuyen oe h~ch toan hang ton kho.

DI,f phOng giam gia hang t6n kho

Dl,I' phong giam gia hang ton kho oU'O'ctrich I$p cho phan gia trl dl,l' kien bl ton that do cackhoan suy giam trong gia trl (do giam gia, hU' hong, kem pham chat, I&i thai v.v.) c6 the xayra oOi v6'i nguyen v$t lieu, thanh pham, hang hoa ton kho thuoc quyen sa hliu cua COng tyva cac cOng ty con dl,l'a tren b~ng ch(l'ng hO'PIy ve Sl,l'suy giam gia trl t~i ngay ket thuc ky ketoan nam.

So tang ho~c giam khoan dl,l' phong giam gia hang ton kho oU'O'ch~ch toan vao gia von hangban tren bao cao ket qua ho~t oong kinh doanh hO'Pnhat.

3.3 Cae khoan phai thu

Cac khoan phai thu oU'O'ctrinh bay tren bao cao tai chfnh hO'Pnhat theo gia trl ghi so cackhoan phai thu t(l' khach hang va phai thu khac sau khi can tr(l' cac khoan dl,l' phong oU'O'cI$pcho cac khoan phai thu kh6 ooi.

Dl,I' phong nO'phai thu kh6 ooi the hien phan gia trl cua cac khoan phai thu ma COng ty va caccOng ty con dl,l' kien khOng c6 kha nang thu hoi t<;lingay ket thuc ky ke toan nam. Tang ho~cgiam so dU' tai khoan dl,l' phong oU'O'ch~ch toan vao chi phI quan Iy doanh nghiep tren baocao ket qua ho~t oong kinh doanh hO'Pnhat.

3.4 Tai san eo a;nh hiPuhinh

Tai san co olnh hliu hinh oU'O'Cthe hi$n theo nguyen gia tr(l' oi gia trl hao mon lOy ke.

Nguyen gia tai san co olnh bao gom gia mua va nhling chi phI c6 lien quan trl,l'c tiep oen viecoU'a tai san vao s~n sang ho~t oong nhU' dl,l' kien.

Cac chi phf mua s~m, nang cap va oOi m6'i tai san co olnh oU'O'cghi tang nguyen gia cua taisan va chi phI bao tri, sLYachlia oU'O'ch~ch toan vao bao cao ket qua ho~t oong kinh doanhhO'Pnhat khi phat sinh.

Khi tai san co olnh hliu hinh oU'O'cban hay thanh Iy, cac khoan lai ho~c 1&phat sinh do thanhIy tai san (Ia phan chenh lech gilia tien thu thuan t(l' viec ban tai san v6'i ~ia trl con Ic;iicua taisan) oU'O'chc;iChtoan vao bao cao ket qua hOc;itoong kinh doanh hO'Pnhat.

3.5 Thue tai san

Vi$c xac oinh mot thoa thu~n c6 phai la thoa thu~n thue tai san hay khOng dl,l'a tren ban chatcua thoa thu~n 06 tc;iithai oiem khai oau: lieu viec thl,l'c hien thoa thu~n nay c6 phl,l thuoc vaoviec SLYdl,lng mot tai san nhat oinh va thoa thu$n c6 bao gom oieu khoan ve quyen SLYdl,lngtai san hay khOng.

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THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tillp theo)vao ngay 31 thang 12 nam 2017 va cho narn tai chfnh ket thuc cunq ngay

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3. TOM TAT cAc cHfNH SACH KI: ToAN CHU YI:U (tillp theo)

3.5 Thueta; san (tiep theo)

Thea thuan thue tal san duoc phan loai ta thue tal chfnh neu theo hop dOng thue tai san bencho thue chuyen giao phan ton rLii ro va lQ'i fch g~n li~n voi quyen So' hCrutal san cho ben dithue, Tat ca cac thea thuan thue tal san khac dU'Q'cphan loai la thue heat dong.

Trong trU'ong hqp Cong ty va cec cong ty con fa Mn ai tnueCac khoan ti~n thue theo hO'PdOng thue heat dong duoc hach toan vao bao cao ket qua heatdong kinh doanh hO'Pnhat theo phuonq phap dU'cmg th~ng trong suot thai han cua hO'PdOngthue.

Trong trU'ong hqp Cong ty va cac cong ty con fa Mn cho thue

Tai san theo hO'PdOng cho thue hoc;!tdong dU'Q'cghi nh~n la tai san co dinh tren bang candoi ke toan hQ'p nhat. Chi phf tn,l'c tiep ban dau de thU'O'ng thao thea thu~n cho thue hoc;!tdong dU'O'cghi nh$n vao bao cao kllt qua hoc;!tdong kinh doanh hO'Pnhat khi phat sinh.

Thu nh~p tCf ti~n cho thue hoc;!tdong dU'O'c hc;!chtoan vao bao cao ket qua hoc;!tdong kinhdoanh hO'Pnhat theo phU'O'ng phap dU'ang th~ng trong thai gian cho thue.

3.6 Ta;san co dinh vo hinh

Tai san co dinh v6 hinh dU'O'cghi nh~n theo nguyen gia trCfdi gia tri hao m6n lay ke.

N~uyen gia tai san co dinh v6 hlnh bao gOm gia mua va nhCrng chi phf c6 lien quan tn,l'c tiepden vi~c dU'a tai san vao Slr dl,mg nhU' dl,l' kien.

Cac chi phi nang cap va dOi m&i tai san co dinh v6 hlnh dU'O'cghi tang nguyen gia cLia tai sanva cac chi phf khac dU'O'ch<;lchtoan vao bao cao ket qua hoc;!tdong kinh doanh hO'Pnhat khiphat sinh.

Khi tai san co dinh v6 hinh dU'O'cban hay thanh Iy, nguyen gia va gia tri khau hao lay kll dU'O'cx6a sO va cac khoan lai 10 (Ia phan cMnh I~ch giCra ti~n thu thuan tCfvi~c ban tai san v&i giatri c6n Ic;!icLia tai san) phat sinh do thanh Iy tai san dU'O'chc;!chtoan vao bao cao ket qua hoc;!tdong kinh doanh hQ'p nhat.

Quy~n sl} dl,mg a~tQuy~n Slr dl,mg dat c6 thai hc;!nho~c lau dai dU'O'cghi nh~n la tai san co dinh v6 hinh can CLl'tren giay ch(J'ng nh~n quy~n Slr dlrmg dat dU'O'ccap bai cac cO'quan c6 thllm quy~n.

Ti~n thue dat tra trU'&c cho cac hO'PdOng thue dat c6 hi~u Il,I'ctrU'&c nam 2003 va dU'O'CcapGiay chLl'ng nh~n quy~n Slr dl,mg dat dU'O'cghi nh~n la tai san co dinh v6 hinh theo quy dinhcLia Th6ng tU' s6 45/20131TT-BTC do BOTai chlnh ban hanh vao ngay 25 thang 4 nam 2013hU'&ng dan chll dO quan Iy, Slr dl,lng va trlch khau hao tai san c6 dinh ("Th6ng tU' 45").

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3. T6M TAT cAc cHiNH SACH KI: ToAN CHO YI:U (tiep theo)

Nha clfa va vat kien trueMay m6c va thiet biPhU'O'ngti~n van taiTrang thiet b] van ph6ngCay trOng tau namPhan rnern may trnhQuyen Slf dl,mg dat c6 thai han£)ong vat tru'ng bayBan quyen, b~ng sang cheTal san khac

3 - 50 narn5 - 25 narn5 - 25 nam3 - 8 nam

2 - 10 nam3 - 12 narn

36 - 48 nam3 - 30 narn3 - 21 narn8 - 15 nam

3.7 Khau hao va hao man

Khau hao tal san co dinh hCruhlnh va hao rnon tai san co dinh v6 hlnh dU'Q'ctrich theo phU'O'ngphap khau hao dU'ang th~ng trong suet thai gian hCrudl,mg U'6'c tinh cua cac tal san nhu sau:

COng ty va cac c6ng ty con kh6ng trich khau hao doi voi tai san co dinh vO hlnh la quyen Slfdl,lng dat lau dai.

3.8 Bat ai)ng san aau tU'

Bat dong san dau tU' dU'Q'Cthe hien theo nguyen gia bao gOm ca cac chi phi giao dich lienquan tni di gia tri hao m6n lOy ke.

Cac khoan chi phi lien quan den bat dong san dau tU' phat sinh sau ghi nhc;.nban dau dU'Q'chc;lChtoan vao gia tri c6n Ic;licua bat dong san dau tU' khi COng ty va cac cOng ty con c6 khanang thu dU'Q'ccac lQ'i ich kinh te trong tU'O'ng lai nhieu hO'n m(J'c hO<;itdong dU'Q'cdanh giaban dau cua bat dong san dau tU' d6.

Khau hao va hao m6n bat dong san dau tU' dU'Q'ctrich theo phU'O'ngphap dU'ang th~ng trongsuot thai gian hCrudl,lng U'6'c trnh cua cac bat dong san nhU' sau:

Quyen Slf dl,mg datNha clfa va vc;.tkien trucTai san khac

25 - 40 nam5 - 50 nam2 - 4 nam

Bat dong san dau tU' khOng c6n dU'Q'ctrlnh bay trong bang can doi ke toan hQ'p nhat sau khida ban ho$c sau khi bat dong san dau tU' da khOng c6n dU'Q'cSlf dl,mg va xet thay khOng thudU'Q'clQ'i ich kinh te trong tU'O'nglai tli vi~c thanh Iy bat dong san dau tU' d6. Chenh I~ch giCratien thu thuan tLl' vi~c ban tai san v6'i gia tri c6n Ic;licua bat dong san dau tU' dU'Q'cghi nh~nvao bao cao ket qua hO<;itdong kinh doanh hQ'p nhat trong nam thanh IY.

Vi~c chuyen tLl' bat dong san chu sa hCruSlf dl,mg ho~c hang tOn kho thanh bat dong san dautU' chI khi c6 51,1' thay doi ve ml,lc dich Slf dl,lng nhU' trU'ang hQ'pchu sa hCrucham d(J'tSlf dl,lngtai san d6 va b~t dau cho ben khac thue hOc;ltdong ho$c khi ket thuc giai dO<;inxay dl,l'ng. Vi~cchuyen tLl' bat dong san dau tU' sang bat dong san chu sa hCruSlf dl,lng hay hang tOn kho chIkhi c6 51,1' thay doi ve ml,lc dich Slf dl,lng nhU' cac trU'ang hQ'p chu sa hCrub~t dau Slf dl,mg taisan nay ho$c b~t dau trien khai cho ml,lCdich ban. Vi~c chuyen tLl' bat dong san dau tU' sangbat dong san chu sa hCruSlf dl,lng ho$c hang tOn kho kh6ng lam thay doi nguyen gia hay giatri c6n Ic;licua bat dong san tc;lingay chuyen doi.

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THUY~T MINH BAo cAo TAl CHfNH HOP NHAT (tiep theo)vao ngay 31 thang 12 nam 2017 va cho nam tai chfnh ket thuc cunq ngay

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3. TOM TAT cAc cHiNH SACH Kt:ToAN CHU yt:u (tiep theo)

3.9 Chiphi at vayChi phf di vay bao g6m lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cackhoan vay cua COngty va cac cong ty con.

Chi phi di vay dU'Q'chach toan nhu chi phf phat sinh trong narn nqoal tn! chi phi di vay lienquan true tiep den viec mua sam, xay dl,l'nghoac hlnh thanh mot tal san cu th~ can c6 motthai gian du dal d~ c6 th~ dU'avao Slr dl,lngtheo rnuc dfch dinh truce hoac d~ ban dU'Q'cv6nh6a vao nguyen gia cua tai san d6.

"!"'o:-a(Ttj

.01\]\

iN) I

-----'I'--3.10 Chiphi tra tnroc

Chi phf tra truce bao g6m cac chi phf tra truce ngfln h<;inho~c chi phf tra trU'&cdai h<;intrenbang can d6i ke toan hQ'pnhat va dU'Q'Cphan bo trong khoang thai gian tra trU'&cho~c thaigian cac lQ'ifch kinh te tU'O'ngli'ng dU'Q'ct<;iOra tli cac chi phi nay.

Cac 10<;iichi phi sau day dU'Q'Ch<;ichtoan vao chi phi tra trU'&cd~ phan bo d~n vao bao caoket qua hO<;itdong kinh doanh hQ'pnhat:

~ Chi phi hoa h6ng mOigi&i ban bat dong san;

~ Chi phi ho trQ'lai suat cho cac khach hang mua bat dong san vay ngan hang d~ thanhtoan;

~ Chi phi phieu dich Vl,lkhach S9nkhuyen m<;iicho cac khach hang mua bat dong san;

~ Chi phi thue thu nh~p doanh nghi$p tinh b~ng 1% tren 56 tien tra trU'&cd~ mua bat dongsan cua khach hang;

~ Chi phi trU'&chO<;itdong/chi phi chu~n bi san xuat (bao g6m chi phi dao t<;iO,Quangcaophat sinh trong giai dO<;innay);

~ Cong CI,Jdl,JngCI,Jxuat dung trong nhieu nam v&i gia tri I&n;

~ Chi phi sLYachCratai san c6 dinh phat sinh I&n; va

~ Cac chi phi tra trU'&cdai h<;inkhac.

Ti~n thue c1~ttra trlf&c

Tien thue dat tra trU'&cbao gOm:

... 56 dU' chU'a phan bo het cua khoan tien thue dat da tra theo hQ'pdOng thue dat s63/2014/HD-TD ky v&i Ban Quan Iy d~u tU'phat tri~n dao PM Qu6c vao ngay 28 thang 7nam 2014 cho khu dat t<;iiXa Ganh D~u, Huy$n Phu Qu6c, Tinh Kien Giang, d~ SLYdl,lngvao ml,lCdich lam m~t b~ng san xuat kinh doanh;

... 56 dU' chU'a phan bo het cua khoan tien thue dat da tra theo hQ'pdOng thue dat s673/2009/HD-TD ky v&i Uy ban Nhan dan Tinh Khanh Hoa vao ngay 1 thang 9 nam 2009cho khu dat t<;iiDao Hon Tre, PhU'angVinh Nguyen, Thanh ph6 Nha Trang, Tinh KhanhHoa d~ xay dl,l'ngKhu bi$t thl,l'va san golf Vinpearl cua Chi nhanh Nha Trang;

~ 56 dU' chU'a phan bo het cua khoan tien thue dat da tra theo hQ'pdOng thue dat 56116/HD-TD ky v&i Uy ban Nhan dan Thanh ph6Da N~ng vao ngay 26 thang 7 nam 2010cho khu dat t~i PhU'angHoa Hai, Qu~n NgOHanh SO'n,Thanh ph6Da N~ng dl! xay dl,l'ngKhu khach S<;inva nghi dU'cYngVinpearl Da N~ng Luxury cua Chi nhanh Da N~ng; va

II> Theo Thong tU'45, cac khoan tien thue dat tra trU'&cn6i tren dU'Q'cghi nh~n nhU'chi phftra trU'&cdai h~n va dU'Q'Cphan bo vao chi phi trong thai gian con I~i cua hQ'pdOngthue.

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THUYtT MINH sAo cAo TAl CHiNH HOP NHAT (tlep theo)vao ngay 31 tMng 12 narn 2017 va cho narn tat chfnh ket thuc cOng ngay

S09-DN/HN

3. TOMTATcAc cHiNH sAcH KE ToAN CHUYEU (tiep theo)

3.11 H9'Pnhllt kinh doanh va 19'i the thlJ'O'ng mtpi

HO'p nhat kinh doanh dU'O'c hach toan theo phU'O'ng phap gia mua. Gia phf hop nhat kinhdoanh bao gam gia trl hop Iy t<;lingay dian ra trao doi cua cac tal san dem trao dOi, cac khoanno phai tra da phat sinh hoac da thua nhan va cac c6ng Cl,J von do ben mua phat hanh d~ doilay quyen ki~m scat ben bi mua va cac chi phf Ii~n quan true tiep den vlec hop nhat kinhdoanh. Tal san, no phai tra c6 th~ xac dlnh dU'O'cva nhCrng khoan nO' ti~m tang phai ganhchiu trong hop nhat kinh doanh cua ben bi mua d~u ghi nh~n theo gia tri hO'p Iy t<;:lingay hO'pnhat kinh doanh.

N(

LO'i the thU'O'ng m<;:liphat sinh tCrhO'p nhat kinh doanh dU'O'cghi nh~n ban dau theo gia goc,la ph~1nchenh lech giCra gia phi hO'p nhat kinh doanh so v6'i phan sa hCrucua ben mua tronggia tri hO'p Iy cua tai san, nO'pMi tra c6 th~ xac dinh dU'O'cva cac khoan nO'ti~m tang da ghinh~n. Neu gia phf hO'p nhat kinh doanh thap hO'n gia tri hO'p Iy cua tai san thuan cua ben bimua, phan chenh lech d6 SEldU'O'cghi nh~n vao bao cao ket qua hO<;:ltdong kinh doanh hO'pnhat. Sau ghi nh~n ban dau, IO'ithe thU'O'ng m<;:lidU'O'cxac dinh gia tri b~ng nguyen gia trCrdigia tri pMn bo lOy ke. LO'i the thU'O'ng m<;:lidU'O'cphan bo theo phU'O'ng phap dU'ang th~ngtrong thai gian hCru fch dU'O'cU'6'c tinh la mU'ai (10) nam. £)inh ky, c6ng ty m~ phai danh giaton that IO'i the thU'O'ng m<;lit<;lic6ng ty con, neu c6 b~ng ch(mg cho thay so IO'ithe thU'O'ngm<;libi ton that l6'n hO'n so phan bo hang nam thl phan bo theo so IO'ithe thU'O'ng m<;libi tonthat ngay trong ky pMt sinh.

HQ'pnMt kinh doanh giCta cac doanh nghi~p du6'i SI! kiGm soat chung khOng hinh tMnh quanMmccon

Giao dich hO'p nhat kinh doanh dU'O'cthl,l'c hien giCra cac doanh nghiep dU'6'i Sl,l' ki~m soatchung nhU'ng kh6ng hlnh thanh quan he m~ con (sap nh~p doanh nghiep) dU'O'cthl,l'c hiennhU'sau:

... Tai san, nO' phai tra va von chu sa hCrucua cac dO'n vi dU'O'csap nh~p dU'O'cghi nh~ntheo gia tri ghi so t<;lingay hO'p nhat;

... Kh6ng c6 IO'ithe thU'O'ngm<;liphat sinh tCrgiao dich sap nMp; va

... Sao cao ket qua hO<;ltdong kinh doanh hO'p nhat phan anh ket qua hO<;:ltdong kinh doanhtCrthai di~m sap nMp.

HQ'pnh~t kinh doanh duoi SI! kiGm soat chung khBc

Giao dich hO'p nhat kinh doanh dU'6'i Sl,l'ki~m soat chung khac dU'O'cthl,l'c hien nhU' sau:

... Tai san va nO'phai tra cua cac dO'n vi dU'O'chO'p nhat theo gia tri ghi so t<;:lingay hO'p nhatkinh doanh;

... Kh6ng c6 IO'ithe thU'O'ngm<;liphat sinh tCrgiao dich hO'p nhat kinh doanh;

... Sao cao ket qua hO<;ltdong kinh doanh hO'p nhat phan anh ket qua hO<;ltdong kinh doanhcua cac dO'n vi dU'O'chO'p nhat tCrthai di~m hO'p nhat kinh doanh; va

... Ch~nh lech giCragia phi hO'p nhat kinh doanh va gia tri tai san thuan cua b~n bi hO'p nhatdU'O'cghi nh~n vao von chu sa hCru.

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THUY~T MINH BAo GAO TAl GH[NH HOP NHAT (tiep theo)vao ngay 31 thtmg 12 nam 2017 va cho narn tai chlnh ket thuc cung ngay

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3. TOM TAT cAc cHiNH SACH KE ToAN CHU YEU (tlep theo)

3.12 Mua tai san va hgp nhat kinh doanh

GOng ty mua cac cOng ty con SO'hCrutal san va c6 cac heat dong san xuat kinh doanh. TQithai diem mua, GOng ty se xac djnh vlec mua cOng ty con c6 phai la giao djch hop nhat kinhdoanh hay khOng. Giao dich nay duoc coi la heat dong hop nhat kinh doanh neu cOng ty conc6 cac hoat dong san xuat kinh doanh g~n lien v6'i tai san dll'Q'c mua.

Neu viec mua lai cOng ty con khOng phai ta giao dlch hop nhat kinh doanh, giao dich d6 duochach toan nhu la mot giao dich mua mot nh6m cac tal san va no phai tra, Gia phi mua dll'O'cphan bo vao cac tal san va no phai tra dua tren gia tri hop Iy tll'O'ng (rng cua cac tal san vanO'phai tra, va khOng c6 100ithe thll'O'ng mc;iihay thue thu nMp hoan Ic;iidll'O'c ghi nh~n.

3.13 Caekhoan oau tU'

f)~u tlf V80 cac cong ty lien k{Jt

Gac khoan dau tll' vao cac cOng ty lien ket dll'O'c hc;iChtoan theo phll'O'ng phap von chu SO'hCru.GOng ty lien ket la cOng ty ma trong d6 GOng ty va cac cOng ty con c6 anh hll'O'ng dangke nhll'ng khOng phai la cOng ty con hay cOng ty lien doanh cua GOng ty va cac cOng ty con.ThOng thll'ang, GOng ty va cac cOng ty con dll'O'c coi la c6 anh hll'O'ng dang ke neu SO'hCrutren 20% quyem bo phieu & dO'nvj nh$n dau tll'.

Theo phll'O'ng phap von chu SO'hCru,khoan dau tll' dll'O'c ghi nMn ban dau tren bang can doike toan hoopnhat theo gia goc, sau d6 dll'O'c dieu chinh theo nhCrngthay doi cua phan SO'hCrucua GOng ty va cac cOng ty con trong gia trj tai san thuan cua cOng ty lien ket sau khi mua.LQ'ithe thll'O'ng mc;iiphat sinh tCrviec dau tll' vao cOng ty lien ket dll'O'c phan anh trong gia trjc6n Ic;iicua khoan dau tll'. GOng ty va cac cOng ty con khOng phan bo 100ithe thll'O'ng mQi nayma hang nam thl,J'chien danh gia xem 100ithe thll'O'ng mQi c6 bj suy giam gia trj hay khOng.Bao cao ket qua hOc;itdong kinh doanh hOOpnhat phan anh phan SO'hCrucua GOng ty va caccOng ty con trong ket qua hOc;itdong kinh doanh cua cOng ty lien ket sau khi mua.

Phan SO'hCrucua nha dau tll' trong 100inhu~n/(lo) cua cOn~ ty lien ket sau khi mua dll'O'c phananh tren bao cao ket qua hOc;itdong kinh doanh hOOpnhat va phan SO'hCrucua nha dau tll'trong thay doi sau khi mua cua cac quy cua cOng ty lien ket dll'Q'c ghi nh~n vao cac quy. Thaydoi lOy ke sau khi mua dll'O'c dieu chinh vao gia trj c6n Ic;iicua khoan dau tll' vao cOng ty lienket. Go t(rc nh$n dll'O'c/lQ'inhu$n dll'O'c chia tCrcOng ty lien ket dll'O'Ccan trCrvao khoan dautll' vao cOng ty lien ket.

Bao cao tai chfnh cua cOng ty lien ket dll'O'c I$p cung ky v6'i bao cao tai chlnh hoopnhat cuaGOng ty va cac cOng ty con va SLrdl,mg cac chfnh sach ke toan nhat quan v6'i GOng ty va caccOng ty con. Gac dieu chinh hOOpnhat thfch hOOpda dll'O'c ghi nh$n de bao dam cac chlnh sachke toan dll'O'c ap dl,mg nhat quan v6'i GOng ty va cac cOng ty con trong trll'ang hOOpcan thiet.

GOng ty dCrng ap dl,mg phll'O'ng phap von chu SO'hCruke tCrthai diem khoan dau tll' khOngc6n la cOng ty lien ket. Neu khoan dau tll' c6n Ic;iitrong cOng ty lien ket trO' tMnh khoan dautll' tai chfnh dai hc;in,khoan dau tll' dll'O'c ghi nh$n theo gia trj hoopIy va dll'O'Ccoi la gia trj goctc;iithai diem ghi nh~n ban dau. Phan lai/(lo) tCrviec thanh Iy khoan dau tll' trong cOng ty lienket dll'Q'c ghi nMn vao bao cao ket qua hOCiltdong kinh doanh hOOpnhat.

Chung khoan kinh doanh va o~utlf g6p v6n V80 oO'nvi khac

Gh(rng khoan kinh doanh va dau tll' g6p von vao dO'nvj khac dll'O'c ghi nh~n theo gia goc.

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B09-0N/HN

3. TOM TAT cAc cHiNH SACH KE ToAN CHU YEU (tiep theo)

3.13 Cac khoim (Jau tU'(tiep theo)

01,1' phOnggiam gia tri cec khoan ch(fng khoen kinh doanh va esc knoen afW tir g6p v6n

Ol,l' ph6ng dU'Q'c I~p cho vlec giam ~ia trj cua cac khoan ch(J'ng khoan kinh doanh va cackhoan dau tU' g6p v6n vao ngay ket thuc ky ke toan theo hU'6'ng dan cua ThOng tu 56228/20091TT-BTC do BO Tal chinh ban hanh ngay 7 thanq 12 nam 2009 va ThOng tU' 5689/20131TT-BTC do BOTai chlnh ban hanh ngay 28 thanq 6 nam 2013. Tang hoac giam 56dU' dl,l' ph6ng dU'Q'chach toan vao chi phi tai chinh trong bao cao ket qua heat dong kinhdoanh hop nh~t.

£)~u tir n~m giif at§nngay aao h(Jn

Cac khoan dau tU' n~m giCfden ngay dao hc;indU'Q'cghi nh~n theo gia g6c. Sau ghi nh~n bandau, cac khoan dau tU' nay dU'Q'cghi nh~n theo gia trj c6 the thu hOi. Cac khoan suy giam giatrj clla khoan dau tU' neu phat sinh dU'Q'chc;iChtoan vao chi phi tai chinh trong bao cao ketqua hOc;itdong kinh doanh hQ'pnh~t va giam trCYtrl,l'c tiep gia trj dau tU'.

3.14 Cac khoiln phiii tril va chi phi trich trLJ'6rc

Cac khoan phai tra va chi phi trich trU'6'c dU'Q'cghi nh~n cho 56 tien phai tra trong tU'O'nglailien quan den hang h6a va djch Vl,l da nh~n dU'Q'ckhOng phl,l thuoc vao vi$c COng ty va caccOng ty con da nh~n dU'Q'ch6a dO'nclla nha cung c~p hay chU'a. Cac khoan phai tra nha thauxay dl,l'ng cho dl,l' an b~t dong san dU'Q'cghi nh~n theo bien ban nghiem thu kh6i 1U'Q'nggiCfahai ben, khOng phl,l thuoc vao vi$c COng ty va cac cOng ty con da nh~n dU'Q'ch6a dO'n cllanha cung c~p hay chU'a.

Chi phi trich tm6'c clla cac khoan ho trQ' lai su~t va chiet kh~u thanh toan s6'm cho khachhang mua b~t dong san dU'Q'cghi nh~n theo thai diem phat sinh quy djnh tren hQ'pdOng muaban, khOng phl,l thuoc vao viec COng ty va cac cOng ty con da thanh toan hay chU'a.

3.15 Tr9'cap thoi vi~c phiii tril

TrQ' c~p thOi vi$c cho nhan vien dU'Q'ctrich tm6'c vao cu6i moi ky bao cao cho toan bo ngU'ailao dong da lam vi$c tc;iiCOng ty va cac cOng ty con dU'Q'chO'n 12 thang cho den ngay I~pbang can d6i ke toan theo ty 1$mot nlra m(J'c IU'O'ngbinh quan thang cho moi nam lam vi$ctfnh den ngay 31 thang 12 nam 2008 theo Lu~t Lao dong, Lu~t Bao hiem xa hOi va cac vanban hU'6'ng dan c6 lien quan. M(J'c IU'O'ngblnh quan thang dung de tfnh trQ' c~p thOi viec sedU'Q'cdieu chinh vao cu6i moi ky bao cao theo m(J'c IU'O'ngblnh quan clla sau thang gan nh~ttinh den thai diem I~p bao cao. Tang ho~c giam trong khoan trich trU'6'c nay ngo<;litrCYphanthanh toan thl,l'c te cho ngU'ai lao dong se dU'Q'cghi nh~n vao bao cao ket qua hO<;ltdong kinhdoanh hQ'pnhM

Khoan trQ' c~p thOi viec trich trU'6'c nay dU'Q'cSlr dl,lng de tra trQ' c~p thOi viec cho ngU'ai laodong khi ch~m d(J'thQ'pdOng lao dong theo Dieu 48 clla BO lu~t Lao dong.

23

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THUY~T MINH BAo cAo TAl CHINH HOOPNHAT (tiep theo)vao ngay 31 thang 12 narn 2017 va cho narn tal chinh ket thuc cung ngay

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3. TOM TAT cAc cHiNH SACH KE ToAN CHOYEU (tlep theo)

3.16 Cae khoan dt,J'ph6ng

Dv phOng chung

Cong ty va cac cong ty con ghi nhan dl,l'ph6ng khi c6 nghia vu nO'hi~n tal (nghia vu phap 19hoac nghia vu lien dcYi)la ket qua cua mot Sl,l'ki~n da xay ra trong qua khu. Vi~c thanh toannghTaVl,Jno nay c6 th~ se d~n den Sl,l'giam sut v~ nhCrng100itch kinh te va Cong ty va caccong ty con c6 th~ dU'ara dU'O'cmot uoc Unhdang tin c~y v~ gia tr] cua nghia vu no d6.

Khi Cong ty va cac cong ty con cho r~ng mot phan hoac toan bo chi phi d~ thanh toan motkhoan dl,l'ph6ng se dU'O'choan lal, bcYimot ben th(l' ba, vi du nhU'thOngqua hO'PdOngbaohi~m, khoan bOihoan nay chi dU'O'cghi nh~n la mot tai san rieng bi~t khi vi~c nh~n dU'O'cb6ihoan la gan nhU'ch~c ch~n. Chi phi lien quan den cac khoan dl,l'ph6ng dU'O'ch<;!chtoan vaobao cao ket qua ho<;!tdong kinh doanh hO'Pnh~t sau khi da tr(l' di cac khoan bOihoan.

Neu anh hU'cYngv~ gia tri thai gian clla ti~n la trQngyeu thl gia tri clla mot khoan dl,l'ph6ngcan dU'O'cchiet kh~u v~ gia tri hi~n t<;!iSLPdl,lngty I~chiet kh~u la ty I~ trU'cYcthue va phan anhro nhCrngrlli ro Cl,Jth~ clla khoan nO'd6. Khi gia tri clla khoan dl,l' ph6ng dU'O'cchiet kh~u,phan tang len theo thai gian clla khoan dl,l'ph6ng dU'O'cghi nMn la chi phi tai chinh.

3.17 Cae nghi~p vII bang ngoifli t~

Cac nghi$p VI,Iphat sinh b~ng cac dO'nvi ti~n t$ khac vcYidO'nvi ti~n te ke toan clla Cong tyva cac cong ty con (VNO) dU'O'ch<;!chtoan theo ty gia giao dich thl,l'c te vao ngay phat sinhnghi~p Vl,Jtheo nguyen t~c sau:

Ill> Nghi~p Vl,llam phat sinh cac khoan phai thu dU'O'ch<;!chtoan theo ty gia mua clla nganhang thU'O'ngm<;!inO'iCong ty va cac cong ty con chi dinh khach hang thanh toan;

Ill> Nghiep Vl,l lam phat sinh cac khoan phai tra dU'O'ch<;!chtoan theo ty gia ban clla nganhang thU'O'ngm<;!inO'iCong ty va cac cong ty con dl,l'kien giao dich; va

Ill> Giao dich mua s~m tai san ho~c cac khoan chi phi dU'O'cthanh toan ngay b~ng ngo<;!it~(khong qua cac tai khoan phai tra) dU'O'ch<;!chtoan theo ty gia mua clla ngan hang thU'O'ngm<;!inO'iCong ty va cac cong ty con thl,l'chi~n thanh toano

T<;!ingay ket thuc ky ke toan nam, cac khoan ml,lCti~n te c6 g6c ngo<;!ite dU'O'cdanh gia I<;!itheo ty gia giao dich thl,l'cte t<;!ingay clla bang can d6i ke toan hO'Pnh~t theo nguyen t~c sau:

Ill> Cac khoan ml,lCti~n te dU'O'cphan lo<;!ila tai san dU'O'ch<;!chtoan theo ty gia mua cllangan hang thU'O'ngm<;!inO'iCong ty va cac cong ty con thU'angxuyen c6 giao dich; va

Ill> Cac khoan ml,JCti~n te dU'O'cphan lo<;!ila nO'phai tra dU'O'ch<;!chtoan theo ty gia ban cllangan hang thU'O'ngm<;!inO'iCong ty va cac cong ty con thU'angxuyen c6 giao dich.

T~t ca cac khoan chenh I~ch ty gia thl,l'cte pMt sinh trong nam va chenh I~ch do danh gia I<;!i56 dU'ti~n te c6 g6c ngo<;!ite cu6i nam dU'O'ch<;!chtoan vao bao cao ket qua ho<;!tdong kinhdoanh hO'Pnh~t.

3.18 Phan chia 19'inhu~n

LO'inhu~n thuan sau thue thu nh$p doanh nghiep (khong bao gOmcac khoan lai t(l' ~iao dichmua gia re) c6 th~ dU'O'cchia cho cac cll dong sau khi dU'O'ccac c~p c6 tham quyen thongqua va sau khi da trich I~pcac quy dl,l'ph6ng theo £)i~u Ie clla Cong ty va cac cong ty con vacac quy dinh cua phap lu$t Viet Nam.

24


THUY~T MINH sAo cAo TAl CHiNH HO'PNHAT (tiep theo)VaGngay 31 thang 12 nam 2017 va cho narn tai chinh ket thuc cung ngay

S09-DN/HN

3. TOM TAT cAc cHiNH SACH K~ ToAN CHOY~U (tiep theo)

3.19 Titm (Pngtnroc til' khach hang mua nha

Cac khoan tiE§nkhach hang Lmgtruce de mua nha a, biet thl,l'va can h¢ trong tU'O'nglai rnachua du diE§ukien de dU'O'cghi nhan la doanh thu trong narn duoc phan anh trong tal khoan"NgU'6'imua tra tien truoc" trong phan no phai tra tren bang can doi ke toan hop nhat.

3.20 Ghi nh~n doanh thu

Doanh thu dU'O'cghi nhan khi Cong ty va cac cong ty con c6 kha nang nhan dU'O'ccac loi ichkinh te c6 the xac dinh dU'Q'cmot each chac chan. Doanh thu dU'Q'cxac dinh theo gia tri hop19 cua cac khoan da thu hoac se thu dU'Q'csau khi tni di cac khoan chiet khau thU'O'ngm~i,giam gia hang ban va hang ban bi tra I~i. Cac diE§uki~mghi nMn Cl,!the sau day cOngphaidU'Q'cdap Lfngkhi ghi nh~n doanh thu:

Doanh thu chuy~n nhU'Q'ngb~t d(mg san

Doanh thu chuyen nhU'O'ngbat dong san dU'Q'cghi nMn khi ph~n l6'n cac rui ro va lQ'iich g~nliE§nv6'i quyE§nsa hCrubat dong san dU'O'cchuyen giao cho ngU'6'imua.

lU

Doanh thu cho thue b~t dong san

Doanh thu cho thue bat d¢ng san theo hQ'pdong thue ho~t d¢ng dU'Q'cghi nh~n tren bao caoket qua ho~t d¢ng kinh doanh hO'pnhat theo phU'O'ngphilp dU'6'ngthcing dl,l'atren th6'i h~ncua hQ'pdong thue.

Doanh thu ban hang h6a

Doanh thu ban hang dU'Q'cghi nh~n khi cac rui ro trong yeu va quyen sa hCruhang h6a dU'Q'cchuyen sang cho ngU'6'imua, thU'6'ngla trung v6'i th6'i diem chuyen giao hang h6a.

Doanh thu cung c~p dich VI,I

Doanh thu cung cap dich Vl,JdU'O'cghi nh~n khi dich VI,!dU'Q'ccung cap cho kMch hang.

Ti~n fiji

Doanh thu dU'Q'cghi nh~n khi tien lai phat sinh tren cO'sa don Uch (c6 tinh den IO'itLfCma taisan dem I~i) trCl'khi kha nang thu hoi tiE§nlai khong ch~c ch~n.

C6t(fc

Doanh thu dU'Q'cghi nh~n khi quyen dU'O'cnMn khoan thanh toan co tLfCcua Cong ty va caccong ty con dU'Q'Cxac I~p.

Doanh thu the golf

Thu nh~p tCl'tiE§nban the thanh vien san golf dU'Q'ch~ch toan VaGbao cao ket qua ho~t d¢ngkinh doanh hQ'pnhat trong nam theo phU'O'ngphap dU'6'ngthcingtrong suot th6'i h~n cua thethanh vien.

Thu nh~p terho~t dong kinh doanh ch(fng khoan, chuy~n nhU'Q'ngv6n

Thu nh~p tCl'ho~t d¢ng kinh doanh chLfng khoan va chuyen nhU'Q'ngvon dU'Q'cxac dinh laph~n chenh lech giCragia ban va gia von chLfn~ khoan, khoan d~u tU'.Thu nh~p nay dU'Q'cghi nh~n VaGngay phat sinh giao dich khi hQ'pdong chuyen nhU'O'ngdU'Q'cthl,l'chien.

25


THUY~T MINH BAo cAo TAl CHfNH HQ'PNHAT (tiep theo)vao ngay 31 tMng 12 nam 2017 va cho narn tal chfnh ket thuc cung ngay

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3. TOM TAT cAc CHINHSACH K~ roAN CHOY~U (tiep theo)

3.21 Thue

Thu~ thu nh~p hi~n nent:Tal san thue thu nhap va thue thu nhap phai nop cho nam hien hanh va cac narn trvoc duocxac oinh b~n~ so ti€mdl,l'kien duoc thu hoi hi' hoac phai nop cho co quan thue, dl,l'atren cacrmrc thue suat va cac luat thue c6 hieu Il,I'coen nqay ket thuc ky ke toan nam.

Thue thu nhap hien hanh oU'O'cghi nhan vao bao cao ket qua hoat oong kinh doanh hoopnhatnqoai tni' trU'ang hoopthue thu nhap phat sinh lien quan oen mot khoan rnuc oU'O'cghi thangvao von chu sa hCl'u,trong trU'ang hoopnay, thue thu nh~p hien hanh cOngoU'O'cghi nh~ntrl,l'ctiep vao von chu sa hCl'u.

dlHI

Cong ty va cac cong ty con chi oU'O'cbu trll' cac tai san thue thu nMp hien hanh va thue thunh~p hien hanh phai nop khi Cong ty va cac cong ty con c6 quy~n hOOpphap oU'O'cbu trll'giCl'atai san thue thu nMp hien Mnh v&i thue thu nh~p hien hanh phai nop va Cong ty va caccong ty con dl,l'oinh thanh toan thue thu nh~p hien hanh phai nop va tai san thue thu nh~phien Mnh tren cO'sa thuan.

Thu~ thu nMp ho~n I~i

Thue thu nh~p hoan I~i oU'O'cxac oinh cho cac khoan chenh lech t~m thai t~i ngay ket thucky ke toan nam giCl'acO'sa tinh thue thu nh~p cua cac tai san va nO'phai tra va gia tri ghi socua cac khoan ml,lCnay trong bao cao tai chfnh hoopnhat.

Thue thu nh~p hoan I~i phai tra oU'O'cghi nh~n cho tat ca cac khoan chenh lech t~m thai chiuthue, ngo~i trll':~ Thue thu nh~p hoan I~i phai tra phat sinh tll' ghi nh~n ban oau cua mot tai san hay nO'

phai tra tll' mot giao dich ma giao dich nay khong c6 anh hU'angoen 100inhu~n ke toan va100inhu~n tfnh thue thu nh~p (ho~c 10tfnh thue) t~i thai oi~m phat sinh giao dich.

~ Cac chenh lech t~m thai chiu thue g~n Ii~n v&i cac khoan oau tU'vao cac cong ty con,cong ty lien ket va cac khoan von g6p lien doanh khi Cong ty va cac cong ty con c6 khanang ki~m soat thai gian hoan nh~p khoan chenh lech t~m thai va ch~c ch~n khoanchenh lech t~m thai se khong oU'O'choan nh~p trong tU'O'nglai c6 th~ dl,l'ooan.

Tai san thue thu nh~p hoan I~i can oU'O'cghi nh~n cho tat ca cac chenh lech t~m thai oU'O'ckhau trll', gia tri oU'O'ckhau trll' chuy~n sang cac nam sau cua cac khoan 10tinh thue va cackhoan U'Uoai thue chU'aSLr dl,lng, khi ch~c ch~n trong tU'O'nglai se c6 100inhu~n tfnh thue o~SLr dl,lngnhCl'ngchenh lech t~m thai oU'O'ckhau trll', cac khoan 10tinh thue va cac U'Uoai thuechU'aSLr dl,lngnay, ngo~i trll':~ Tai san thue hoan I~i phat sinh tll' ghi nh~n ban oau cua mot tai san ho~c nO'phai tra tll'

mot giao dich ma giao dich nay khOngc6 anh hU'ang oen 100inhu~n ke toan ho~c 100inhu~n Unh thue thu nh~p (ho~c 10tfnh thue) t~i thai oi~m pMt sinh giao dich.

~ Tat ca cac chenh lech t~m thai oU'O'ckhau trll' pMt sinh tll' cac khoan oau tU'vao caccong ty con, cong ty lien ket va cac khoan von g6p lien doanh khi ch~c ch~n la cMnhlech t~m thai se oU'O'choan nh~p trong tU'O'nglai c6 th~ dl,l'ooan oU'O'cva c6 100inhu~nchiu thue o~ SLr dl,lngoU'O'ckhoan chenh lech t~m thai 06.

Gia tri ghi so cua tai san thue thu nh~p doanh nghiep hoan I~i phai oU'O'cxem xet I~ivao ngayket thuc ky ke toan nam va phai giam gia tri ghi so cua tai san thue thu nh~p hoan I~i oenmLrCbao oam ch~c ch~n c6 ou 100inhu~n Unhthue cho phep 100iich cua mot phan ho~c toanbo tai san thue thu nh~p hoan I~i oU'O'cSLr dl,ln~.Cac tai san thue thu nh~p hoan I~ichU'aghinh~n trU'&co~y oU'O'cxem xet I~i vao ngay ket thuc ky ke toan nam va oU'O'cghi nh~n khich~c ch~n c6 ou 100inhu~n Unh thue o~ c6 th~ SLr dl,lng cac tai san thue thu nh~p hoan I~ichU'aghi nh~n nay.

26

Cong ty C6 ph~n VinpearlTHUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tillp theo)vao ngay 31 thanq 12 nam 2017 va cho narn tai chlnh kllt thuc cCingngay

B09-0N/HN

3. TOM TAT cAc cHINH SACH KI: ToAN CHOYI:U (tiep theo)

3.21 Thue (tillp theo)

Thu~ thu nh~p hoan 19i(tillp theo)

Tai san thue thu nhap hoan I~i va thue thu nhap hoan lai phal tra dU'O'cxac djnh theo thuesuat dl,l'tinh SEl ap dunq cho giai doan tai chlnh khi tal san dU'O'cthu hoi hay no phai tra dU'O'cthanh toan, dua tren cac moe thue suat va lu~t thull c6 hieu luc vao ngay kllt thuc ky kll toannarn.

Thull thu nhap hoan I~i duoc ghi nhan vao bao cao kllt qua heat dong kinh doanh hop nh~tnqoai tni trU'ernghop thue thu nhap phat sinh lien quan den mot khoan muc dU'O'cghi th~ngvao von chu sa hCru,trong trU'ernghop nay, thue thu nh~p ho~mI~i cQngdU'O'cghi nh~n trl,l'ctiep vao von ChLlsa hCru.

Gif1

IH

Cong ty va cac cong ty con chi dU'O'cbCltni cac tai san thue thu nh~p hoan I~i va thue thunh~p hoan I~i phai tra khi Cong ty c6 quy~n hO'ppMp dU'O'cbCltrCrgiCratai san thue thu nh~phien hanh verithue thu nh~p hien hanh phai nop va cac tai san thue thu nMp hoan I~iva thuethu nMp hoan I~i phai tra nay lien quan t&i thull thu nh~p doanh nghiep dU'O'cquan Iy baicCingmot cO'quan thue:

... doi v&i cCingmot dO'nvi chiu thue; ho~c

... Cong ty va cac cong ty con dl,l'dinh thanh toan thue thu nh~p hien hanh phai nop va taisan thue thu nMp hien hanh tren cO'sa thu~n ho~c thu hoi tai san dong theriv&i viecthanh toan nO'phai tra trong tCrngky tU'O'nglai khi cac khoan trong yllu cLlathue thu nMphoan I~i phai tra ho~c tai san thull thu nh~p hoan I~i dU'O'cthanh toan ho~c thu hoi.

3.22 Lai tren co phieu

Lai cO'ban tren co phillu dU'O'ctinh b~ng cach chia IO'inhu~n ho~c 10sau thull phan bo choco dong sa hCruco phillu pho thong cLlaCong ty (sau khi da di~u chinh cho viec trlch I~p quykhen thU'ang, phuc IO'i)cho so IU'O'ngblnh quan gia quy~n cLlaso co phillu pho thOngdanglU'uhanh trong nam.

Lai suy giam tren co phillu dU'O'ctinh b~ng cach chia IO'inhu~n ho~c 10sau thull phan bo choco dong sa hCruco phieu pho thong cLlaCong ty (sau khi da di~u chinh cho co tLrCcLlacophillu U'Udai c6 quy~n chuyen doi) cho so IU'O'ngblnh quan gia quy~n cLlaso co phieu phothong dang lU'uhanh trong nam va so IU'O'ngblnh quan gia quy~n cLlaco phieu pho thong SEldU'O'cphat Mnh tron~ trU'cynghO'pt~t ca cac co phieu pho thong ti~m nang c6 tac dQngsuygiam d~u dU'O'cchuyen thanh co phieu pho thong.

3.23 Thong tin thea b9 ph~n

Mot bOph~n la mot hO'pph~n c6 the xac dinh rieng biet cLlaCong ty va cac cong ty con thamgia vao viec cung c~p cac san ph~m ho~c dich Vl,l lien quan (bOph~n dU'O'cchia theo hO<;ltdong kinh doanh). MOimot bOph~n nay chiu rLli ro va thu dU'O'c100ifch khac biet so v&i cacbo ph~n kMc.

Ban Tong Giam doc xac dinh bao cao bo ph~n cLlaCong ty va cac cong ty con tren lo~i hlnhsan ph~m va dich Vl,l cung c~p.

3.24 Caeb{Jnlien quan

Cac ben dU'O'ccoi la ben lien quan cLlaCong ty va cac cong ty con neu mot ben c6 kM nang,trl,l'ctiep ho~c gian tiep, kiem soat ben kia ho~c gay anh hU'angdang ke t&i ben kia trong viecra cac quyet dinh tai chinh va hOc;itdong, ho~c khi Cong ty va cac cong ty con va ben kia cCingchiu Sl,J' kiem soat chung ho~c anh hU'ang dang ke chung. Cac ben Hem quan c6 the la caccong ty ho~c cac ca nhan, bao gom cac tMnh vien gia dlnh than c~n cLlacac ca nhan dU'O'ccoi la lien quan.

27

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Cong ty Co phan VinpearlTHUY~T MINH sAo GAo TAl GHiNH HOP NHAT (tiep theo)vao ngay 31 tMng 12 narn 2017 va cho narn tal chinh ket thuc cung ngay

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4. cAc GIAO D!CH MUA, sAp NH~P vA CHUYI:N NHU'Q'NG QUAN TRQNG TRONG NAM

4.1 cac giao dieh hC)'fJnhat kinh doanh

Mua Gong ty Gd ph~n Gang Nha Trang ("Gong ty Gang Nha Trenq")

Vao ngay 5 thanq 9 nam 2017, Gong ty oa hoan tat vlec mua them 55,01% cO phan cua Gongty Gang Nha Trang qua san chLl'ng khoan voi tOng gia phi la 148,5 ty VND, qua 06, nang tyIe bi~u quyet cua Gong ty trong cong ty nay len 85,55%. Theo 06, Gong ty Gang Nha TrangtreYthanh cong ty con cua Gong ty.

Hoat oOng chinh cua Gong ty Gang Nha Trang la cung cap dich VI,! cang bi~n, cho thue khobai va cac dich VI,! c6 lien quan.

Ol\l\I,Nf)1./"\ ~--:::

Gla tr] hop Iy cua cac tai san va no phai tra cua Gong ty Gang Nha Trang tal ngay mua oU'Q'ctrlnh bay dU'&i oay:

£Jonvi tfnh: VND

Gia tri hQ'pIy dU'Q'cxacdinh tei ngay mua

TaisanTien va tU'ong oU'ong tienTai san co oinh hCl'uhlnh (Thuy~t minh s6 12)Bat oOng san o~u tU' (Thuy~t minh s6 14)D~u tU' g6p von vao oon vi khac (Thuy~t minh s6 17.2)Tai san kMc

35.286.299.868191.777.550.91114.641.646.76913.989.202.38820.632.471.737

276.327.171.673

NQ'phai traPhai tra ngU'()'i ban ng~n h~nThue thu nh~p doanh nghiep hoan I~i phai tra(Thuy~t minh s6 32.3)Phai tra kMc

TOng tai san thuAn

GOoong khong ki~m soat (Thuy~t minh s6 25)LO'i the thU'ong m~i tl) hQ'p nhat kinh doanh(Thuy~t minh s6 18)

TOng gia phi hQ'pnhAt kinh doanh (i)

Thong tin hpu chuy6n tian t~ tiP vi~c mua cong ty conTien thu ve tl) cong ty conTien chi o~ mua cong ty con

LU'u chuy6n tiin thuAn siP dl,!ng vao nghi~p vI,!mua

2.164.962.660

4.082.402.914

4.499.316.420

265.580.489.679

(38.386.298.956)

3.638.034.637

230.832.225.360

35.286.299.868(148.500.000.000)

(113.213.700.132)

(i) TOng gia phi hQ'p nhat kinh doanh la 230,8 ty VND bao gbm 148,5 ty VND oa oU'Q'cthanhtoan b~ng tien va 82,3 ty VND la gia tri hQ'p Iy clla khoan o~u tU' clla Gong ty vao 30,53%cO ph~m trong Gong ty Gang Nha Trang trU'cYcd~y. Gong ty da danh gia IGligia trj hQ'p Iyclla khoan oau tU' nay va ghi nh$n mOt khoan doanh thu tai chinh la 2,8 ty VND vao baocao ket qua ho~t oOng kinh doanh hO'Pnhat (Thuy~t minh s6 26.2).

Doanh thu va lQ'i nhu$n thu~n trU'&C thue clla Gong ty Gang Nha Trang trong nam va trU'&Cngay hO'Pnhat tU'ong Ll'ng la 41,8 ty VND va 4,8 ty VND.

K~ tl) ngay mua, Gong ty Gang Nha Trang oa 06ng g6p khoan 10 thu~n 11,5 ty VND vao ketqua kinh doanh trU'cYcthue clla Gong ty va cac cong ty con.

28

Ccnq ty C6 phan Vinpearl

THUY~T MINH BAa cAo TAl CHiNH HOP NHAT (ti~p theo)vao ngay 31 thanq 12 narn 2017 va eho nam tai ehlnh k~t thuc cunq ngay

B09-DN/HN

4. cAc GIAO D!CH MUA, sAp NH~P vA CHUYEN NHU'Q'NGQUAN TRQNG TRONG NAM(ti~p theo)

4.1 Cae giao djeh h9'P nhat kinh doanh (ti~p theo)

Mua Cong ty TNHH Lang Hoa Thl,ly Khue ("Cong ty Lang Hoa Thl,ly Knue")

Vao ngay 8 thang 11 narn 2017, COngty da hoan tat viec mua 70% phan von g6p trong COngty Lang Hoa Thuy Khue tll' mot dOitac doanh nghiep voi t6ng gia phi la 417 ty VND. Theo d6,COngty Lang Hoa Thuy Khue treYthanh eOngty con ella COngty.

Hoat dong ehlnh ella COngty Lang Hoa Thuy Khue ta kinh doanh va khai thac mot khu bietthu, nha eYva van ph6ng d~ eho thue.

Gla tr] hO'PIy ella cac tai san va no phal tra ella COngty Lang Hoa Thuy Khue tai ngay muadU'O'etrlnh bay duoi day:

NC

Dan vi tinh: VND

Gia tri hQ'p19 aU'Q'cxecainh tet ngay mua

Tid sanTi€mva tU'angdU'ang ti~nTai san ngim h~n khaeBat dong san dau tU' (Thuy~t minh s6 14)Tai san cOdinh hCPuhlnh (Thuy~t minh s6 12)Tai san cOdinh vOhlnh (Thuy~t minh s6 13)Tai san dai h~n khae

80.227.671.439241.716.000

273.658.200.0004.740.079.7062.126.901.3891.647.527.652

362.642.096.186

NQ' phcii traPhai tra ng~n h~nPhai tra dai hanThu~ thu nh~p doanh nghiep hoan I~i phai tra(Thuy~t minh s6 32.3)

Tang tii san thucln

10.968.117.544884.453.442

34.368.055.461

316.421.469.739

c6 dOngkhOngki~m soat (Thuy~t minh s6 25)LO'ith~ thU'angmQitll' hO'Pnhat kinh doanh (Thuy~t minh s6 18)

Tang gia phi hQ'pnhit kinh doanh

(94.926.440.922)195.504.971.183

417.000.000.000

ThOngtin lU'uchuy~n ti~n t~ tll' vi~c mua cOngty conTi~n thu v~ tll' cOngty conTi~n chi d~ mua eOngty con

LU'uchuy~n ti~n thucln Sll' dl.,mgvio nghi~p vlJ mua

80.227.671.439(417.000.000.000)

(336.772.328.561)

Doanh thu va 100inhu~n thuan trU'&cthu~ ella COngty Lang Hoa Thl,ly Khue trong nam vatrU'&cngay hO'Pnhat tU'ang (rng la 56,8 ty VND va 24,8 ty VND.

K~ tCrngay mua, COngty Lang Hoa Thl,ly Khue da d6ng g6p 5,91 ty VND vao ket qua kinhdoanh trU'&cthue ella COngty va eac eOngty con.

29


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (ti~p theo)vao ngay 31 thang 12 nam 2017 va cho narn tai chfnh k~t thuc cunq ngay

B09-DN/HN

4. cAc GIAO D!CH MUA, sAp NH~P vA CHUYEN NHU'Q'NGQUAN TRQNG TRONG NAM(tlep theo)

4.1 Cae giao djeh hC)'pnhat kinh doanh (ti~p theo)

Sap nMp Cong ty c6 ph~n Vinpearlland ("Cong ty Vinpearlland'J va nh~n quyen kiem soetkhu vvon thOSafari ("Ctlu ph~n Safari']

Vao ngay 11 tMng 9 narn 2017, theo Nqh] quyet cua £)<;IihOi a6ng co a6ng sO 04/2017/NQ£)H£)C£)-VINPEARL JSC va Hoopa6ng sap nhap ngay 7 thanq 9 narn 2017, C6ng ty aa nhansap nhap C6ng ty Vinpearlland, mot c6ng ty con trong cung Tap doan.

Vao ngay 11 tMng 9 narn 2017, C6ng ty aa ky cac bien ban nhan ban giao toan be>tal san,c6ng no va ngU'CYilao aOng tli C6ng ty Vinpearlland va hoan tc~tgiao dich sap nhap, Theo a6,C6ng ty Vinpearlland aU'oocsap nhap vao C6ng ty va do a6, toan bO sO dU' tai san, nO' phaitra va vOn chu sa hCrucua C6ng ty Vinpearlland aU'oocghi nh~n vao bao cao tai chfnh hO'pnhat cua C6ng ty theo gia tri ghi so t<;lingay sap nh~p.

HO<;ltaOng chfnh cua C6ng ty Vinpearlland la cung cap va kinh doanh dich VI,! vui chO'i giai trf,du Ijch ICrhanh nOi aia, v~n tai hanh khach va kinh doanh nha hang va khu am thl,J'C.C6ng tyc6 trl,! sa chfnh t<;li£)ao H6n Tre, PhU'cyngVinh Nguyen, Thanh ph6 Nha Trang, Tinh KMnhH6a, Vi$t Nam.

Ban Tong Giam aOc aa aanh gia r~ng aay la giao dich sap nh~p giCra hai c6ng ty cung chiuSI,J' kiem soat chung. Theo a6, gia tri tai san thu~1ncua C6ng ty Vinpearlland aU'oochoopnhatt<;lingay sap nh~p nhU' sau:

f)O'nvi tfnh: VND

Gia trj ghi s6 t~i ngay sap nMpTaisanTi~n va tU'O'ngaU'O'ngti~nPhai thu ng~n h<;lncua khach hangTra trU'oc cho ngU'CYiban ng~n h<;lnPhai thu ng~n h<;lnkhacTai san ng~n h<;lnkMcPhai thu dai h<;lnkhacTai san cO ainh hCruhlnh (ThuytJtminh s6 12)Tai san cO ainh v6 hinh (ThuytJtminh s6 13)Bat aOng san a~u tU' (ThuytJtminh s6 14)Tai san dai h<;lnkMc

TOng tai san

151.661.239.14519.304.619.670

205.909.587.35269.260.719.747

130.474.343.126117.124.663.815

2.221.685.113.4335.393.986.231

25.839.004.6825.303.946.391.839

8.250.599.669.040

NQ'phai traPhai tra ngU'CYibanThu~ va cac khoan phai ne>pNha nU'cYcChi phf phai tra ng~n h<;lnYay ng~n h<;lnPhai tra khac

TOng nQ'phai traVOn chu sa hQlu

V6n co ph~n aa pMt hanh (Thuy~t minh s6 25)Th~ng dU' vOn co ph~n (Thuy~t minh s6 25)Looinhu~n sau thu~ chUla phan phOi (ThuytJtminh s6 25)

TOng vOn chu sa hQlu (i)

235.319.610.33922.957.561.50628.290.060.652

2.561.471.637.510139.849.496.455

2.987.888.366.462

2.498.521.310.0002.156.808.245.000607.188.594.656

5.262.518.149.656

30


THUY~T MINH BAo cAo TAl CHINH HOP NHAT (ti~p theo)vao ngay 31 thang 12 narn 2017 va cho nam tai chinh k~t thuc cung ngay

B09-DN/HN

4. cAc GIAO D!CH MUA, sAp NH~P vA CHUYEN NHU'Q'NGQUAN TRQNG TRONG NAM(ti~p theo)

4.1 Cae giao dieh h9'P nhat kinh doanh (ti~p theo)

Sap nh~p Gong ty G6 ph~n Vinpearlland ("Gong ty Vinpearlland'J va nh~n quytm ki~m soetkhu vuon thUSafari rceo pMn Safari') (ti~p theo)

(i) Tal thoi diem sap nhap, gia tri v6n co phan, thc)ngdu' v6n co phan va loi nhuan sau thu~chua phan ph6i cua COngty Vinpearlland duoc hop cong vao tCrngkhoan muc tU'O'ng(rng tren bao cao tai chinh hop nhat cua COngty va cac cOngty con.

ThOng qua COngty Vinpearlland, COngty gian ti~p n~m qUYEmkiem scat va dU'O'chU'angtoan bo qUYE~mva loi ich lien quan d~n hoat dong kinh doanh cua vuon thu Vinpearl SafariPhu Qu6c ("Cau ph~n Safari") theo HO'Pdong hO'Ptac d~u tU' s6 02/2017 -H£)HT/Safari kygiD'aCOngty Vinpearlland va COngty Co ph~n£)~utU'va Phat trien Du lich Phu Qu6c ("COngty Du lich Phu Qu6c") vao ngay 3 thang 1 nam 2017.

Theo d6, gia tri tai san thu~n cua Cau ph~n Safari dU'Q'chO'Pnhat t<;lingay kiem soat nhU'sau:

f)O'nvi tinh: VND

Gia tri ghi s6 t~ingay kiem soat

Tid sanTai san c6 dinh hD'uhlnh (Thuy~t minh s6 12)Chi phi tra trU'cYCdai h<;lnChi phi x~y dl,J'ngcO'ban da dangTai san dai h<;lnkhac

TOng tai san

786.503.843.1985.193.384.1303.761.678.9761.238.792.881

796.697.699.185

NQ'phcii traPhai tra ngU'6'ibanThu~ va cac khoan phai nop Nha nU'cYcYay ng~n h<;lnPhai tra khac

TOng nQ'phai tra

9.716.940.1604.895.649.6294.017.555.254

790.084.828.552

808.714.973.595

VOnchu sa hii'uLa sau thu~ chU'aph~n ph6i

TOng vOn chu sa hii'u

(12.017.274.410)

(12.017.274.410)

Sau giao dich nay, quy khac cua chu sa hD'ucua COngty giam di 114 ty (Thuy~t minh s6 25).

Doanh thu va 10 thu~n trU'cYcthu~ cua COngty Vinpearlland trong nam va trU'cYcngay hO'Pnhat tU'O'ng(rng la 3,5 ty VND va 10 ty VND.

31


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thanq 12 narn 2017 va cho narn tal chfnh ket thuc cung ngay

B09-DN/HN

4. cAc GIAO D!CH MUA, sAp NH~P vA CHUYEN NHU'Q'NG QUAN TRQNG TRONG NAM(tiep theo)

4.1 cae giao dieh h9'P nhat kinh doanh (tiep theo)

Sap nh~p Cong ty c6 pMn f)~u tir ThU'ong me! Vinpearl ("Gong ty ThU'O'ngme! Vinpear/'J

Vao ngay 8 thang 11 nam 2017, theo Nghi quyet cua 8c;ti h¢i dOng cO dOng s6 07/2017/NQDHDCD-VINPEARL JSC va HO'pdOng sap nhap ngay 8 thanq 11 narn2017, COng ty da nhansap nhap COng ty Thuonq mal Vinpearl, mot cOng ty con trong cunq Tap doan.

Vao ngay 10 thanq 11 narn 2017, COng ty da ky bien ban nhan ban giao toan b¢ tal san, cOngno va ngU'ai lao d¢ng tli COng ty ThU'O'ngmal Vinpearl va hoan tat giao dich sap nhap, Theod6, COng ty ThU'O'ng mal Vinpearl dU'O'csap nhap vao COng ty va do d6, toan b¢ so dU' taisan, nO'phai tra va von chu sa hCrucua COng ty ThU'O'ngmc;tiVinpearl dU'O'cghi nh~n vao baocao tai chrnh cua COng ty theo gia tri ghi sO tc;tingay sap nh~p.

Hoc;ttd¢ng chinh cua COng ty ThU'O'ng mc;tiVinpearl la kinh doanh bat d¢ng san, quy€m Slrdl,lng dat thu¢c chu sa hCru, chu Slr dl,lng ho~c di thue. COng ty c6 trl,l sa chrnh tc;tiSo 7,DU'ang B~ng Lang 1, Khu dO thi sinh thai Vinhomes Riverside, PhU'ang Viet HU'ng, Qu~nLong Bien, Thanh pho Ha N¢i.

Ban TOng Giam doc COng ty da danh gia r~ng day la giao dieh sap nh~p giCra hai cOng tycung chiu Sl,l' kiem soat chung. Theo d6, gia tri tai san thuan cua COng ty ThU'ong mc;tiVinpearldU'O'chO'p nhat tc;tingay sap nh~p nhU' sau:

TaisanCh(fng khoan kinh doanh (ThuyfJt minh s6 6)

Tang tili san

f)on vi tfnh: VND

Gia tri ghi s6 t~ingay sap nh~p

2.442.469.380.000

2.442.469.380.000

NQ' phai traPhai tra ngU'ai banPhai tra khac

Tang nQ' phai tra

32.167.7551.077.316.484

1.109.484.239

Von chu s6> hlPUV6n cO phan da phat hanh (Thuy~t minh s6 25)L6 sau thue chU'a phan phoi (ThuyfJt minh s6 25)

Tang von chu s6> hlPU (i)

2.442.469.380.000(1.109.484.239)

2.441.359.895.761

(i) Tc;tithai diem sap nh~p, gia tri von cO phan, th~ng dU' von cO phan va 16sau thue chU'aphan phoi cua COng ty ThU'O'ngmc;tiVinpearl dU'O'chO'p c¢ng vao tling khoan ml,lCtU'O'ng(fng tren bao cao tai chinh hO'p nhat cua COng ty.

32


THUY~T MINH BAo cAo TAl CHINH HOP NHAT (ti~p theo)vao ngay 31 thimg 12 nam 2017 va cho narn tal chlnh ket thuc cunq ngay

B09-DN/HN

4. cAc GIAO D!CH MUA, sAp NH~P vA CHUYI:N NHU'Q'NG QUAN TRQNG TRONG NAM(tiep theo)

4.2 Cae giao dieh ehuytm nhU'{Yngva mat kiem soat trong eong ty con

Ghuy~n nhU'(),ngv6n g6p trong Gong ty TNHH KhBch sen va Du /ich T~y H(JView ("Gong tyT~yH(JView'?

Vao ngay 20 thanq 4 nam 2017, Cong ty da hoan t€it giao dich chuyen nhU'Q'ngtoan bo 70%cO phan trong Cong ty Tay Ho View cho mot doi tac doanh nghi~p v6'i tOng gia pht chuyemnhU'Q'ng ta 802 ty VND. Khoan lai tli giao dich chuyen nhU'Q'ng nay la 31,9 ty VND da dU'Q'cghi nhan tren bao cao ket qua heat dong kinh doanh hop nhat (Thuy~t minh s6 26.2).

5. TIEN vA cAc KHOAN TU'O'NG DU'O'NG TIEN

Tiem matTiem glJ'i ngan hangTi~n dang chuy~nCackhoantU'ongdU'ongti~n

TONG CQNG

s6 cu6i nem

19.727.883.9311.566.705.156.229

498.222.438338.893.219.022

Don vi tfnh: VND

se d6u nsm

8.274.309.397518.931.274.026

616.115.9901.286.081.179.338

1.925.824.481.620 1.813.902.878.751

Cac khoan tU'ong dU'ong ti~n t<;lingay 31 thang 12 nam 2017 bao gom cac khoan ti~n glJ'ib~ng VND t<;licac ngan hang thU'ong m<;lic6 ky h<;lntli 1 thang d~n 3 thang v6'i lai su€it tli4,2%/nam d~n 5,5%/nam (ngay 31 thang 12 nam 2016: tli 4,3%/nam dem 5%/nam).

Trong 50 dU' ti~n glJ'i ngan hang va cac khoan tU'ong dU'ong ti~n t<;lingay 31 thang 12 nam2017 bao gom mot 50 khoan ti~n v6'i tOng 50 ti~n la 795 ty VND dang n~m trong cac tai khoanphong toa lien quan den hO<;ltdong kinh doanh cLla Cong ty va cac cong ty con (ngay 31 thang12 nam 2016: 18 ty VND).

Chi tiet 50 1U'Q'ngtling IO<;lingo<;lit~ tinh theo nguyen t~:

s6 cu6i nam

Ngo<;lit~ cac IO<;li:£)ola MyWon Han QuacYen Nh~tEuroBath Thai£)0 la Australia£)0 la Singapore£)0 la Hong Kong

6.759.062230.00057.00023.1117.8202.425

5650

33

S6d6u nam

1.707.349

516


THUY~T MINH BAo cAo TAl CHINH HOP NHAT (tiep theo)vao ngay 31 tMng 12 narn 2017 va cho narn tal chinh ket thuc cling nqay

B09-DN/HN

6. £>Au TU'TAl CHiNHNGANH~N

6.1 ChCPngkhoan kinh doanh

Don vi tinn: VND

So cuoi nem Sod~unam

SolU'qng Gia goc Gia trih(yp19 DI,fphOng So lU'qng Gia goc Gia tri nop 19 Dv phOng

Co phieu T~p doanVingroup - Conq ty CP

TONGCQNG

90.039.008 2.442.469.380.000 6.960.015.318.400 ----90.039.008 2.442.469.380.000 6.960.015.318.400

~===

So cuoi nem

Don vi tinti: VND

Sod~u nem

Gia goc Gia trighi so Gia goc Gia tri ghi soCac khoan ti~n glri ng~n hang (i)

TONGCQNG

99.675.958.191 99.675.958.191

99.675.958.191

4.060.572.758 4.060.572.758

99.675.958.191 4.060.572.758 4.060.572.758

(i) f)~y la cac khoan ti~n glri ng~n hang ng~n han b~ng VND tai cac ng~n hang c6 ky han tCr4 thanq den 1 narn va hU'ang lai suat tCr4,5%/nam den7,1%/nam (ngay 31 thanq 12 narn 2016: tCr5%/nam den 6,5%/nam).

34

Cong ty Co ph~n VinpearlTHUY~T MINH BAa cAo TAl CHINH HOOPNHAT (tiep theo)vao ngay 31 thanq 12 narn 2017 va cho narn tal chinh ket thuc cung ngay

B09-DN/HN

7. PHAI THU KHAcH HANG vA TRA TRU'OC CHO NGU'OI BAN NGAN H~N

7.1 Ph;}; thu khach hang ng;}n h<}n

Dan vi tfnh: VNDs6 cu6i nem S6d~u nam

Phai thu tll' hoat dong kinh doanh bat dong san 836.272.384.197 653.482.668.301Phai thu tll' hoat dong kinh doanh khach san,vui choi giai trf va cac dlch vu lien quan 190.888.852.993 115.721.825.286Phai thu tll' heat dong khac 6.973.328.245 2.784.942.687

TONG CQNG 1.034.134.565.435 771.989.436.274

Trong d6:PMi thu ng~n hgn tCfkhach hBng 973.602.222.641 756.014.837.518PMi thu ng~n hen ttr esc ben lien quan(Thuy~t minh 56 33) 60.532.342.794 15.974.598.756

7.2 Tr;} tnroc cho ngw; ban ng;}n nen

Dan vi tfnh: VNDs6 cu6i nem S6d~u nem

Tra truce ng~n han cho ngU'aiban 1.188.844.837.548 612.263.303.996Tra truce ng~n han cho cac ben lien quan(Thuy~t minh 56 33) 36.395.244.871 9.976.462.946

TONG CQNG 1.225.240.082.419 622.239.766.942

8. PHAI THU V~ CHO VAY

Dan vi tfnh: VNDs6 cu6i nem S6d~u nam

NGNf&TIN~\ ~?M

Ng~nhan

Cho vay mot doi tac doanh nghi$p (i)Cho vay cac ben lien quan (Thuy~t minh 56 33)TONG CQNG

- 1.300.000.000.000______ - 4.850.168.368.680

- 6.150.168.368.680------s6 cu6i nem S6d~u nam

Daih\lnCho vay mot doi tac doanh nghi$p (ii)

TONG CQNG

265.768.843.419

265.768.843.419

(i) So dU'd~u ky la khoan cho mot doi tac doanh nghi$p vay v6'i lai suat 11%/nam, c6 thaihc;ln6 thang va dao hc;1nvao ngay 24 thang 3 nam 2017. Trong nam 2017, COngty da thuhoi dU'Q'ctoan bo khoan cho vay nay.

(ii) Day la khoan cho mot doi tac doanh nghi$p vay v6'i lai suat 6,5%/nam va khOngc6 taisan dam bao.

35

Cong ty Co phan VinpearlTHUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thanq 12 narn 2017 va cho nam tal chlnh ket thuc cunq ngay

B09-DN/HN

9. cAc KHOAN PHAI THU KHAcf)an vi tinh: VND

':_'!IIIIs6 cu6i nem s6 c1lIunem <'c-....,

Ngcln han TY

Phai thu tCrtai khoan quan Iy d6ng tiEmtap HYO

trung (i) 454.469.570.872 127.154.680.532 IAIPhai thu ve lai tien glri va cho vay 219.921.677.160 185.422.728.069 ANPhai thu ky quy ve phat trien dl,l'an 47.216.643.183 78.793.230.962 01Tarn (rng cho nhan vien 16.389.567.511 7.761.562.609 -Phai thu ve chi phi chi hQ 7.880.331.277 1.013.669.512.821

- "\

Phal thu ngan han khac 38.402.850.938 28.199.991.284

TONG CQNG 784.280.640.941 1.441.001.706.277

Dl,I'ph6ng phai thu ngan han kh6 d6i (1.822.370.827) (637.988.687)

Trong c16:PhBi thu ng~n hen kMc tir esc ben kMc 148.186.353.608 160.994.447.980PhBi thu ng~n hen kMc tif cec ben lien quan(Thuy~t minh s6 33) 636.094.287.333 1.280.007.258.297

(i) Theo cac Thea thuan quan Iy d6ng tien tap trung giCraTap doan Vingroup - Cong ty CPvoi Cong ty va cac cong ty con, Tap doan Vingroup - Cong ty CP se thl,l'c hi~n quan Iyd6ng tien t~p trung cho Cong ty va cac cong ty con thong qua tai khoan tc;liNgan hangTMCP £)autu' va Phat trien Vi~t Nam. Theo d6, 50 dU'tien tren tai khoan chi dinh cua Congty va cac cong ty con tc;liNgan hang TMCP £)au tU' va Phat trien Vi~t Nam dU'Q'cdieuchuyen tl,l' dong den tai khoan t~p trung va se dU'Q'cslr dl,mg b&i T~p doan Vingroup -Cong ty CP theo hc;lnm(rc d6ng tien da dieu chuyen ve tai khoan t~p trung.

10. HANG TON KHO

s6 cu6i nam

£Janvi tinh: VND

s6 c1lIunamGia g6c DI,J'phOngGia g6c DI,J'phOng

Bat dong san de bandang xay dl,l'ngBat dong san de ban daxay dl,l'nghoan thanhBat dong san de banNguyen v~t Ii~uCong Cl,J,dl,JngCl,JKhac

TONG CQNG

3.194.928.849.680 - 3.727.685.687.738

310.752.594.530 - 2.106.382.815.14038.808.260.000 38.808.260.00063.305.465.115 34.932.964.44135.451.004.212 39.584.101.3778.939.367.470 17.047.072.738------- ---- ----

3.652.185.541.007 - 5.964.440.901.434======= =======

36

Cong ty C6 phan Vinpearl

THUY~T MINH sAo cAo TAl CHINH HOP NHAT (ti~p theo)vao ngay 31 thang 12 nam 2017 va cho nam tai chinh ket thuc cunq ngay

11. CHI PHI TRA TRU'O'C

NgAn hanTra tnroc thu nhap cam ket tLrchuonq trlnhdjch vu quan 19 va cho thue bat dong sanChi phi ban hang lien quan den cac biet thl,l'vacanhochU'abang~oChi phi thue thu nhap doanh nghiep tarnnopChiphicOngcl,l,dl,lngcl,lChi phi tra truoc ng~n han khac

TONG CQNG

Daih\lnChi phi cOngcu, dl,lngcuChi phi thue dat tra truceChi phi truce heat dongChi phi tra truce dai han khac

TONG CQNG

37

S09-DN/HN

f)O'n vi tinh: VND

S6cu6inam S6dfJu nem~)\~

JNI

1.000.183.961.069 540.190.560.945 I1

338.972.084.434 473.196.189.646 /,,0'___"';;

43.029.003.668 97.753.961.15371.824.069.533 22.009.213.99724.222.620.193 18.719.256.952

1.478.231.738.897 1.151.869.182.693

469.100.345.42167.392.794.9627.046.197.973

33.001.792.304

576.541.130.660

562.268.431.51942.522.285.87031.862.374.32314.215.922.248

650.869.013.960

Cong ty Co phan Vinpearl B09-DN/HN

THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep thea)vim ngay 31 thanq 12 nam 2017 va cho narn tai chinh ket thuc cling ngay

12. TAl SAN co D!NH HCrUHiNHDan vi tfnh: VND

Nha cUa, Maymoc, Phuoogtien Trang thitJtbi DQngv~t va Tai san c6 TongcQngv~t kitm true thiet bi v~n tai vanphOng cay trong tau nam c1jnhkhBc

Nguyen gia:

se dflu nam 5.479.223.186.534 1.768.788.932.934 399.044.113.418 22.628.833.153 95.524.547.176 101.442.239.492 7.866.651.852.707- My dl,mg hoan thanh

trong narn 2.216.634.570.370 712.955.446.945 137.060.334.867 428.686.525 68.561.823.832 869.771.458 3.136.510.633.997- Mua rnoi 1.750.112.341 204.390.319.672 164.031.462.701 14.703.317.994 63.532.821.632 42.525.840.036 490.933.874.376- Tang do sap nhap

(Thuyet minh s6 4) 1.353.760.655.212 1.380.972.030.384 71.414.381.399 4.140.882.569 19.876.945.239 51.280.403.132 2.881.445.297.935- Tang do mua cong ty

con rnoi(Thuyet minh s6 4) 822.204.053.687 25.801.265.622 20.930.273.735 1.848.403.562 110.700.518.945 1.536.958.264 983.021.473.815

- Glarn do ban cong tycon (82.174.000) (20.180.197.090) (108.490.909) (20.370.861.999)

- Thanh Iy, nhll'Q'ngban {20.933.830.596} {47.158.409.688} {84.493.063.139} {1.663.523.405} {16.178.437.343} {2.728.896.647} p73.156.160.818}

se cu6i narn 9.852.638.747.548 4.045.667.411.869 687.807.305.891 41.978.109.489 342.018.219.481 194.926.315.735 15.165.036.110.013

Trongdo:Da khau haoMt 1.528.499.356 23.324.639.727 2.022.432.677 10.624.898.162 8.325.102.081 5.495.333.116 51.320.905.119

Gia tr] hao men lOy k~:se dflu narn 737.093.145.934 189.033.213.359 136.780.103.575 11.542.340.493 64.703.010.945 46.779.039.796 1.185.930.854.102- Kh~u hao trong narn 269.598.332.147 249.742.439.340 61.865.622.710 4.909.635.361 41.636.092.764 18.061.240.540 645.813.362.862- Tang do sap nhap

(Thuyet minh s6 4) 204.671.411.490 408.874.613.205 20.269.745.502 2.701.026.603 8.929.477.366 14.313.910.336 659.760.184.502- Giarn do bancong ty con (82.174.000) (8.505.284.570) (57.803.491) (8.645.262.061)- Thanh Iy, nhll'Q'ngban (3.799.681.022) (8.543.272.404) (31.724.668.702) (361.530.293) (2.151.780.246) (343.318.973) (46.924.251.640)

se cu6i narn 1.207.563.208.549 839.024.819.500 178.685.518.515 18.733.668.673 113.116.800.829 78.810.871.699 2.435.934.887.765

Gia tr] con I~i:

se dflu narn 4.742.130.040.600 1.579.755.719.575 262.264.009.843 11.086.492.660 30.821.536.231 54.663.199.696 6.680.720.998.605

se cu6i narn 8.645.075.538.999 3.206.642.592.369 509.121.787.376 23.244.440.816 228.901.418.652 116.115.444.036 12.729.101.222.248

38


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thanq 12 narn 2017 va cho narn tai chinh ket thuc cunq ngay

B09-DN/HN

12. TAl SAN co D!NH HI1U HiNH (tiep theo)

Tat ca cac tal san, quyen va lQ'iich cua Cong ty va cac conq ty con lien quan oen Dl,I'an Cong vien van h6a va du lich sinh thai Vinpearlland (nqoaitrlr khu rno hinh Chua Viet) oa oU'Q'cSLY dl,lng lam tai san the chap cho khoan Trai phieu doanh nghiep oU'Q'ctu van phat hanh bai Cong ty TNHHCh(rng khoan Ky ThU'O'ngViet Nam cho mot cong ty con trong cung Tap dean.

Quyen SLY dunq oat va bat oong san cua dl,l'an khach san 5 Sao Vinpearl Nha Trang Resort va Quyen So' hCrunha a va tai san khac g~n lien voi oatso C1 611763 ngay 28/7/2017, so BV 412841 ngay 3/6/2015, so BV 412843 ngay 3/6/2015, so BV 412844 ngay 3/6/2015 va so CH 331693 ngay5/7/2017 duoc SLY dl,lng lam tal san the chap cho khoan Trai phieu doanh nghiep oU'Q'ctU'van phat hanh bai Cong ty TNHH Ch(rng khoan Ky ThU'O'ngViet Nam cho mot cong ty con khac trong cung T~p ooan.

Cac tai san co dinh hCruhinh khac oU'Q'cSLY dl,lng lam tai san oam bao cho cac khoan vay cLlaCong ty va cac cong ty con nhU'oU'Q'ctrinh bay t<;liThuyet minh so 24.

13. TAl SAN cO D!NH va HiNH

Nguyen gia:So daunam- Muam6'i- Tangdo sap nh~p (ThuytJt minh s6 4)- Tangdo muam6'icongty con

(Thuy~t minh s6 4)

So cuoi namTrang 06:

fJa hao man h~t

Gia tri hao mon lOykA:So daunam- Haomantrong nam- Tangdo sap nh~p (Thuy~t minh s6 4)

So cuoinamGia tri con I~i:

So daunam

So cuoi nam

Quy~n sir dl,mg o~t Quy~n sir dl,mg o~tc6 thai h<;ln khong thai h<;ln

310.952.385.419 34.877.185.064

3.695.305.021

314.647.690.440 34.877.185.064

31.719.614.6876.988.400.786406.977.024

39.114.992.497

279.232.770.732

275.532.697.943

34.877.185.064

34.877.185.064

39

Ph8nm~m

51.361.619.27454.871.481.3725.517.406.409

93.680.556

111.844.187.611

27.344.280.830

8.701.704.42913.149.201.2463.411.748.175

25.262.653.850

42.659.914.845

86.581.533.761

DO'n vi tinh: VND

Khac T6ngc{)ng

610.841.455 397.802.031.212364.606.008 55.236.087.380530.358.400 9.743.069.830

2.033.220.833 2.126.901.389

3.539.026.696 464.908.089.811

530.358.400 27.874.639.230

359.977.457 40.781.296.573300.866.830 20.438.468.862530.358.400 4.349.083.599

1.191.202.687 65.568.849.034

250.863.998 357.020.734.639

2.347.824.009 399.339.240.777

Cong ty Co phan VinpearlTHUY~T MINH BAa cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thanq 12 narn 2017 va cho nam tai chinh ket thuc cling ngay

B09-0N/HN

14. BAT DQNG SAN DAu TU'Dan vi tinh: VND

Nha coe, v~t ki~n true Quy~n sir dt.mgd~t Khac T6ng cong

Nguyen gia:SOdau nam- Xay dl,l'ng co ban deYdan~ hoan thanh 104.736.814.208 75.136.819.429 67.844.483.799 247.718.117.436- Tang do sap nhap (Thuyet minh so 4) 35.519.920.071 740.428.493 36.260.348.564- Tang do mua rnoi cong ty con

(Thuy~tminh s6 4) 287.504.991.276 794.855.493 288.299.846.769

SOcuOi narn 427.761.725.555 75.136.819.429 69.379.767.785 572.278.312.769

Trangd6:Da kh~u hao h~t 1.874.882.657 69.260.258 1.944.142.915

Gia tr] hao men lOy k6:SOdau narn- Tang do sap nhap (Thuy~tminh s6 4) 9.750.175.647 671.168.235 10.421.343.882

- Khau hao trong narn 1.622.148.159 255.711.928 90.863.152 1.968.723.239

SOcuOi narn 11.372.323.806 255.711.928 762.031.387 12.390.067.121

Gia tr] con I,i:

SOdau narn

SOcuOi narn 416.389.401.749 74.881.107.501 68.617.736.398 559.888.245.648

Tai ngay 31 thanq 12 narn 2017, Cong ty da SLr dl,mg cau phan trung tam thU'O'ngmal thuoc Ol,l' an Vinpearl Empire Condotel xay dl,l'ng hoan thanhtrong ky dll hop tac kinh doanh voi Cong ty TNHH Vincom Retail Mien Nam ("Cong ty Vincom Retail Mien Nam"), mot cong ty con trong cling Tapdoan, va Cong ty dU'oocphan chia mot phan Iooinhu~n trU'&c thue tCrho~t dong kinh doanh bat dong san dau tU' nay. Theo thea thu~n hooptac kinhdoanh da ky ket, Cong ty c6 nghia VI) chuylln giao trung tam thU'O'ngm~i nay cho Cong ty Vincom Retail Mien Nam khi du dieu kien chuylln giao.

40


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thanq 12 narn 2017 va cho nam tai chfnh ket thuc cunq ngay

14. BAT DQNG SAN DAu TU' (tiep theo)

B09-DN/HN

Gia tr] thl tru'Crng cua bat dong san dau tu cua COng ty va cac cOng ty con tal ngay 31 thanq12 nam 2017 dU'O'cxac dinh theo bao cao dinh gia b6'i mot sO don vi dinh gia doc I~p nhU'sau:

DO'n vi tfnh:TyVND

273,7251,414,6

'S'JvuHIH<,'(I

B~t dong san d~u tir

Tea nha phvc hO'Pva h~ thOng bi~t thl,l' thuoc COng ty Lang Hoa Thuy KhullDl,I' an Vinpearl Empire Condotel (cau phan trung tam thU'O'ngmal)Cac bat dong san dau tU' thuoc COng ty Cang Nha Trang

Ngoai cac bat dong san dau tu da dU'O'cdlnh gia 6' tren, mot bat dong san dau tU' khac chuadU'O'cdinh gia tat ngay 31 thang 12 nam 2017 do COng ty chua thu thap dLi cac thOng tin thitrU'Crngphl,lc Vl,l cho vi~c xac dinh gia tri hO'PIy,

15. CHI PHI XAy DV'NG CCI BAN 06' DANG

Cac dl,l' an vui chO'i giai tri VinpearllandDl,I' an Vinpearl Nam Hoi AnDl,I' an san golf 10 Con Au, Can ThO'Dl,I' an Khu du lich Vinpearl Quy NhO'nDl,I' an Cang hanh khach quOc teDl,I' an Vinpearl Beach Front CondotelDl,I' an Lang VanDl,I' an Lang VingroupDl,I' an Vinpearl Empire CondotelKhu nga ba san golf 6' Nha TrangDl,I' an Khu Du lich Sinh thai dao Hen MotDl,I' an San golf giai do~n 2 - Vinpearl Phu QuOcDl,I' an San golf cau DuOng - Ha NOiDl,I' an Khu Du lich Sinh thai Vinpearl Hoi AnDl,I' an Vinpearl Clra S6tKhu doi VAPDl,I' an Tay Ho ViewDl,I' an KTX nhan vien m&i Phu QuOc 3 va 4PhU'O'ngti~n v~n tai dU'a vao xay dl,l'ngCac dl,l' an khac

TONG CQNG

41

DO'n vi tfnh: VND

s6 cu6i nam s6 d~u nam

1,918,864,883,095710.392.064.844597.915.561.963414.924.862.649364.512.528.297252.346.622.154271.117.951.582147,548.272,597144.584.162.90583.651.512.89460.874.692.11858,505.051.87757.775.084.602

341.012.836.340

456.273.969.231413.960.206.942250.656.820.016

269.546.570.195141.346.215.540135.435.316.69129.213.186.15755.540.906.99858.505.051.87756.093.877.053

166.092.833.905120.762.561.014161.455.777.29696.148.136.44778.635.684.68543.307.995.129

293.032.555.816

5.424.026.087.917 2.826.007.664.992


THUY~T MINH BAo cAo TAl CHINH HOP NHAT (tiap theo)vao ngay 31 thang 12 narn 2017 va cho narn tai chinh kat thuc cLmg nqay

B09-DN/HN

16. CHI PHiDI VAY DU'Q'CVON HOA

Trong nam, COng ty va cac cOng ty con da von h6a chi phi di vay v&i gia tri la khoang 12,8 tyVND (narn 2016: 85,2 ty VND). Cac khoan chi phi di vay nay lien quan dan cac khoan vaychung phuc vu cho muc dich d~u tu cac dl,J'an bat dong san cua COng ty va cac cOng ty con.

Chi phi di vay lien quan dan cac khoan vay chung dU'Q'cvon h6a dU'Q'cxac dinh theo ty 1$ vonh6a 7%/nam (cho nam tai chlnh kat thuc ngay 31 thanq 12 nam 2016: 7,5%/nam) tren chi philay ka binh quan gia quyen cua cac dl,J'an bat dOng san. TY 1$ von h6a dU'Q'ctinh theo ty Ie laisuat binh quan gia quyen cua cac khoan vay chua tra trong narn dU'Q'ctinh von h6a cua COngty va cac cOng ty con.

NONf&TIN~\ ~OM

17. cAc KHOANDAu TU' oAI H~N

ThuytJtminh s6 cu6i nam

Dcm vi tfnh: VND

s6 dtJu nam

£)~u tU' vao cOng ty lien kat£)~u tU' vao dan vi khac

TONG CQNG

17.117.2

2.394.618.057.930155.629.562.554

2.550.247.620.484

607.764.907.178144.640.360.166

752.405.267.344

42

Gong ty Gang Nha Trang (i)Gong ty Du lich Phu Quoc (ii)Gong ty TNHH Bat dong san Hiy Tang Long("Gong ty Tay Tang Long") 5.022.920.073 1.309.604.289 6.332.524.362

TONG CQNG 607.764.907.178 1.905.000.000.000 (38.605.474.530) (79.541.374.718) 2.394.618.057.930

(i) Vaa ngay 5 thanq 9 nam 2017, Gong ty da mua them 13.500.000 co phan cua Gong ty Gang Nha Trang va tang ty Ie bieu quyet cua Gong ty trong Gongty Gang Nha Trang len 85,55%. Thea d6, Gong ty Gang Nha Trang tra thanh cong ty can cua Gong ty (Thuyet minh s6 4).

(ii) Trang narn2017, Gong ty da g6p von vao Gong ty Du lich Phu Quoc de tang von dieu Ie voi tong gia tr] la 1.905 ty VND. Qua giaa dich nay, ty Ie bieuquyet cua Gong ty trang Gong ty Du lich Phu Quoc khOngthay doL


THUY~T MINH BAa GAo TAl CHiNH HOP NHAT (tiep thea)vao ngay 31 tMng 12 narn 2017 va cho narn tai chinh ket thuc cung ngay

17. cAc KHOAN DAu TU' oAI H~N (tiep thea)

17.1 Dauur vao cong ty lien ket

se dfJu nam

78.341.987.105524.400.000.000

f){Ju tir tangthem trong nem

PhBn chia lail(16) tifcac cong ty lien ktJt

1.199.387.613(41.114.466.432)

B09-DN/HN

Ghuyen sangcong tycon

(79.541.374.718)

Dcm vi tinh: VND

se cu6i nem

1.905.000.000.000 - 2.388.285.533.568

Thong tin chi tiet ve cac cong ty lien ket va ty Ie bieu quyet cua Gong ty va cac cong ty can trang cac cong ty lien ket nay t~i ngay 31 thang 12 nam 2017 nhU'sau:

STT T{m cong ty Ty I~ bieu quytJt Ty I~ Ic;yiich(%) (%)

1 Gong ty Du lich Phu Quoc 30,00 30,00

2 Cong ty Tay Tang Long 49,00 49,00

Trl,l sachinh

So 1, Pho VOThi Sau, DU'ongDong, PhuQuoc, Kien Giang

So 72, DU'ang Le Thanh Ton, PhU'ongBen Nghe, Quc%ln1, Thanh pho Ho GhiMinh

43

H09t dong chinh

Gung cap dich Vl,l lU'utru ng~n ngay,dau tU'va kinh doanh bat dong san

Dau tU',xay dl,J'ngva kinh doanh batdong san


THUY~T MINH BAo GAO TAl GHiNH HO'P NHAT (tiep theo)vim ngay 31 thanq 12 narn 2017 va eho narn tai ehinh ket thuc cling ngay

B09-DN/HN

17. cAc KHOAN aAu TU' oAI H~N (tiep theo)

17.2 Cae kholm cIau ttl' da; h<!nkhae

Chi tiet cac khoan dau tu cua GOng ty va cac eOng ty con vao cac eOng ty khac tai ngay 31 thanq 12 nam 2017 nhu sau:

Don vi tinh: VND

se cu6i nam S6d~u namS61U'Q'ngc6 phitJu

Ty l{j bieuquytJt (%)

S61U'Q'ngc6 phitJu

Ty l{j bieuquytJt (%) Gie g6c DI,f phongGitl g6c DI,f phOng

GOng ty Go phan Dich vu ThU'ongmai Tong hop Vineommeree("GOng ty Vineommeree") (i)GOng ty TNHH Gang Van Phong (ii)GOng ty Go phan Phat trien NangIU'O'ngThu~n Phong (iii)

TONGCQNG

21.094.160(*)

2,64 141.640.360.16615,00 13.989.202.388

- 21.094.160 2,96 141.640.360.166

300.000 3,00 3.000.000.000

144.640.360.166155.629.562.554

(*) Oay la eOng ty trach nhiern hCruhan,

(i) Trong narn 2016, GOng ty va cac eOng ty con da tach mot phan khoan dau tu vao GOng ty Vinpearl HOi An v6'i qia tri la 210.941.600.000 VND de thanhlap GOng ty TNHH Oau tU' Vinpearl HOi An ("GOng ty Oau tU' Vinpearl HOi An"). Sau d6, GOng ty Oau tU' Vinpearl HOi An da dU'O'esap nh~p vao GOng tyVineommeree. Toan bO von dieu 1$cua GOng ty Oau tU' Vinpearl HOi An ma GOng ty va cae eOng ty con n~m giCrdU'O'eehuyen doi thanh co phan euaGOng ty Vineommeree. Theo d6, GOng ty va cae cOng ty con tra thanh co dOng cua GOng ty Vincommerce, n~m giCr 21.094.160 co phan, tU'ong (rng2,96% von dieu Ie eua GOng ty Vineommeree.

Trong nam 2017, GOng ty Vineommerce nh~n sap nh~p GOng ty Go phan Dieh VI,I Logistics Sieu toe va GOng ty TNHH Oau tU' va Phat trien Thanh phoHoang Gia. Do d6, t<;lingay 31 thang 12 nam 2017 ty Ie sa hCrueua GOng ty va cae eOng ty con trong GOng ty Vincommeree giam e6n 2,64%.

(ii) Vao ngay 5 thang 9 nam 2017, GOng ty da hoan t~t viee mua them 55,01% co phan ella GOng ty Gang Nha Trang va nang tY Ie bieu quyet ella GOng tytrong cOng ty nay len 85,55%. Theo d6, GOng ty Gang Nha Trang tra thanh cOng ty con cLla GOng ty (ThuytJt minh s6 4). ThOng qua GOng ty Gang NhaTrang GOng ty gian tiep n~m giCr 15% quyen bieu quyet trong GOng ty TNHH Gang Van Phong.

(iii) Vao ngay 15 thang 6 nam 2017, GOng ty Go phan Phat trien Nang IU'O'ngThu~n Phong da thOng qua vi$c giai the eOng tV. Theo d6, GOng ty se nh~ndU'O'cphan von con l<;IitU'ong (rng tY 1$sa hCrusau khi GOng ty nay thanh Iy tai san, thanh toan cae khoan nO'va cae chi phi giai the khac.

Gia tri hO'pIy eua khoan dau tU' khac ehU'a xae dinh dU'O'edo khOng e6 du cae thOng tin can thiet de danh gia gia tri hO'p IY·

44


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao nqay 31 thanq 12 narn 2017 va cho narn tai chinh k~t thuc cling nqay

B09-DN/HN

18. LQ'ITHt: THU'O'NGM~I

LQ'i the thU'O'ngmei tirChi nnent: e« Nang (i)

LQ'i the thU'O'ngmei tirCong ty Cang Nha Trang

(ii)

LQ'i the thU'O'ngmei ttrCong ty Lang hoa Thl,ly

moe (ii)

Dan vi tinh: VND

Tc5ngc(Jng

Nguyen gia:

So oau narnTang trong narnGiarn trong narn

So cuoi narn

3.638.034.637 195.504.971.183233.207.819.085199.143.005.820

233.207.819.085

233.207.819.085 3.638.034.637 195.504.971.183 432.350.824.905

Phan be, lOy k~:So oau narn

Phan bo trong narnGiam trong narn

So cuoi nam

(135.196.642.516)(23.320.781.908) (116.616.453) (2.838.839.308)

(135.196.642.516)(26.276.237.669)

(158.517.424.424) (116.616.453) (2.838.839.308) (161.472.880.185)

Gia tr] con lal:

So oau narn 98.011.176.569 98.011.176.569

So cuoi narn 74.690.394.661 3.521.418.184 192.666.131.875 270.877.944.720

(i) Day la Cong ty TNHH Mot thanh vien Vinpearl Da Nang. Trang nam, cong ty nay oa oU'Q'Csap nhap vao Cong ty.

(ii) Day ta cac khoan loi th~ thU'O'ngrnai duoc hlnh thanh tCrcac giao dich hop nhat kinh doanh dien ra trong narn nhu trinh bay tal Thuy~t minh so 4.

45


THUY~T MINH sAo cAo TAl CHiNH HOOPNHAT (ti~p theo)vao ngay 31 tMng 12 narn 2017 va cho narn tal chinh k~t thuc cunq ngay

S09-0N/HN

19. PHAI TRA NGU'O'IBAN vA NGU'O'IMUATRA TI~N TRU'6'C

19.1 Phsi trs ngU'CYiban ngan hfJn

So cuoi nam

Dan vi tinh: VNDSo r1~unem

Phai tra cho ngU'Cl'ibanPhai tra cho cac benlien quan(Thuy~t minh so 33)

T6NG CONG

Gia tri So c6 khBnangtra no

1.366.908.463.569 1.366.908.463.569

Gia tti s6 c6 khBnangtra nO'

870.554.732.263 870.554.732.263

1.431.144.935.716 1.431.144.935.716 337.442.016.413 337.442.016.413

2.798.053.399.285 2.798.053,399.285 1.207.996.748.676 1.207.996.748.676

19.2 NgU'CYimua trs tifm tnroc ngan hfJn

s6 cuoi nem

Dan vi tinh: VNDs6 olw nsm

Thanh toan theo cac hO'Pdong mua ban b~tdong san (i)Tarn ling tLl'heat dong cung cap dich vu nhahang, khach S<;InNgU'6'imua tra truce ng~n han khac

T6NG CQNGTrong 06:

NgU'aimua tra ti~n truce ng~n het:Cae ben lien quan tra ti~n truce ng~n hen(Thuyet minh s6 33)

3.923.023.732.386 9.789.627.723.621

153.611.162.899 148.983.818.4802.721.180.992 2.690.564.708

4.079.356.076.277 9.941.302.106.809

4.074.854.224.398 9.939.216.924.120

4.501.851.879 2.085.182.689

(i) Day 113 so dU'cac khoan nhan thanh toan theo ti~n do cua cac hO'Pdong mua can ho, bietthl,l'tal cac dl,l'an b~t dong san clla COngty va cac cOngty con.

46


THUYI:T MINH BAo cAo TAl CHINH HOP NHAT (tiep theo)vao ngay 31 thang 12 narn 2017 va cho nam tal chinh ket thuc cunq ngay

B09-0N/HN

20. THUE vA cAc KHOAN PHAI NOP NHA NU'OCeon vi tfnh: VND

S6aClunam s6pMin¢p Tangdo mua s6 aan¢p s6cu6i namtrongnam moi va sap trongnam

nh~p trongkyPhclinQPThue gia trigia tang 7.788.340.119 515.926.085.648 6.005.115.968 (522.303.871.059) 7.415.670.676Thue thunhap doanhnghi$p 254.781.762.608 809.206.182.026 20.025.796.914 (1.077.710.663.893) 6.303.077.655Thue thunh~p ca nhan 33.324.167.770 196.947.640.045 1.950.145.726 (203.871.502.094) 28.350.451.447Ti~n stYdl,mgdAt va ti~nthue dat phain¢p 16.791.507.995 459.907.145.087 (476.698.653.082)Cac loai thuekhae 1.607.985.135 56.624.724.177 1.940.437.469 (51.832.761.587) 8.340.385.194

TONG CQNG 314.293.763.627 2.038.611.776.983 29.921.496.077 (2.332.417.451.715) 50.409.584.972

s6 aClunam s6 pMi thu Tangdo muatrongnsm mai va sap

nMp trongky

s6aa thutrongnam

s6 cu6i nem

Phfli thuThue thunhap doanhnghi$p 11.524.638.145 178.596.310.912 644.207.080cac loal thuekhac 399.953.913 6.384.275.782 -----

TONG CQNG 11.924.592.058 184.980.586.694 644.207.080

21. CHI PHi PHAI TRA NGAN H~N

Trich truce ho tro lai suat (i)Gia v6n trlch truce cho bat dong san da chuyennhu'onqTrlch truce thu nMp tli dich vt,Jquan Iy bi$t tht,J'bien (ii)Chi phi lai vay va lai trai phieu trich tm&cChi phi xay dt,J'ngtrich tm&cTrich tm&c chi phi hoa hong moi gi&iCackhoanchiphikhac

TONG CONG

Trong 66:Chi phi pMi tra ng~n hf;JnkhacChi phi pMi tra ng~n h~n cho cac ben lien quan(Thuy~t minh s6 33)

- 190.765.156.137

(83.422.333) 6.700.807.362

(83.422.333) 197.465.963.499

f)an vi tinh: VNDs6 cuot nsm s6 6au nem

1.008.839.371.439 95.830.766.112

774.952.788.814 254.587.955.165

648.160.282.394 299.083.263.076258.149.367.564 240.138.341.136129.698.619.026 337.117.159.29223.198.831.687 50.023.285.074117.435.225.688 149.457.071.029

2.960.434.486.612 1.426.237.840.884

2.684.938.036.649 1.186.817.114.935

275.496.449.963 239.420.725.949

(i) Day la chi phi ho trO'lai suat dU'O'ctrich trU'&ctheo thca thu$n ba ben v&i cac khach hangmua can ho, biet tht,J't<;licac dt,J'an bat dong san clla Cong ty va cac cong ty con va mots6 ngan hang cho cac khach mua can ho, biet thl,l' nay vay de thanh toan tiElnmua canho, bi$t thl,l'.

(ii) Day la cac khoan thu nh$p cam ket phai tra cho cac khach hang mua can ho, biet thl,l'theo chU'ang trinh djch Vl,J quan 19 va cho thue bat dong san.

47


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tlep theo)vao ngay 31 thanq 12 narn 2017 va cho narn tal chfnh k~t thuc cung ngay

B09-DN/HN

22. DOANH THU CHU'A THV'C HII;N

Don vi tfnh: VND

s6 cu6i nam s6 c1~unam;_.;,§'

NgAn han-;/

Doanh thu nhan truoc tl1 ehU'ongtrlnh dichlU

Vl,J quan 19va eho thue biet thl,l'bien 682.776.358.363 270.312.655.228 cCac khoan doanh thu chua thuc hien khac 121.003.068.071 242.267.265.276 .~

TONG CQNG 803.779.426.434 512.579.920.504 <ltv'-::

Daih~nDoanh thu nhan truce tl1 chuonq trlnh dichVl,J quan 19va cho thue biet thu bien 5.459.695.246.103 2.312.352.267.721Cac khoan doanh thu chua thuc hien khac 45.850.717.258 35.048.236.867

TONG CQNG 5.505.545.963.361 2.347.400.504.588

48


THUY~T MINH BAo cAo TAl CHfNH HOP NHAT (tiep theo)vao ngay 31 thang 12 nam 2017 va cho nam tal chinh ket thuc cung ngay

B09-DN/HN

23. PHAI TRA KHAc

f)an vi tfnh: VND -\),se cu6i nem s6 a~u nem --co

Ngln han1

STTien thu tCrcac hop dong d~t coc, vay von va /Ecac hop dong khac lien quan den cac dl,l' an dl

b~t dong san 2.599.630.638.904 4.472.035.329.115 H~

Nhan d~t coc tCrcac doi tac (i) 379.078.000.000 801.817.800.000-<;'>IE

Phai tra chi phi thu hO (ii) 1.110.971.040.862 367.289.030.174 -Phai tra co tlic 284.925.735.676Phai tra chuyen nhU'Q'ngco phan theo hopdong hop tac kinh doanh 598.000.000.000Phai tra ng~n han khac 25.702.510.373 47.781.618.690

TONG CQNG 4.115.382.190.139 6.571.849.513.655

Daih~n£)~t coc theo Thea thuan ky ket HQ'pdong hoptac kinh doanh (iii) 998.282.107.960 494.249.129.290Phai tra dai han khac 2.281.895.000 639.177.655

TONG CQNG 1.000.564.002.960 494.888.306.945

Tronga6:Cec khoan pMi tra ng~n nen kMc 3.939.871.146.132 6.306.394.955.360esc khoan pMi tre ng~n hen choesc ben lien quan (Thuy~t minh s6 33) 175.511.044.007 265.454.558.295

(i) So dU' tai ngay 31 thang 12 nam 2017 bao gam:

_ Khoan nh$n d~t coc 220 ty VND tCrcac ca nMn de chuyen nhU'Q'ng toan bo so co phancLia COng ty Hen Mot theo Thea thu~n nguyen t~c ky ngay 27 thang 2 nam 2017;

_ Khoan nh~n d~t coc 72 ty VND tCrmot doi tac doanh nghi$p de chuyen nhU'Q'ngmot dl,l'an b~t dong san tiem nang theo Thea thu~n nguyen t~c ky ngay 10 thang 11 nam 2017;va

_ Khoan nh~n d~t coc 86 ty VND tCrCOng ty Vincom Retail mien Nam theo hoopdong hOOptac kinh doanh lien quan den Dl,I' an Vinpearl Empire Condotel.

(ii) So dU' t<;lingay 31 thang 12 nam 2017 chLi yeu bao gam khoan thu ho mot doi tac doanhnghiep tCrkhoan thanh toan theo tien do·

(iii) £)ay 113 cac khoan nh$n d~t coc tCrmot doi tac doanh nghi$p de dam bao nghia Vl,J theothea thu~n hQ'p tac kinh doanh v6'i mot so cOng ty con cLia COng ty. Cac khoan nh~n d~tcoc nay c6 thai h<;ln10 nam va hU'&ng lai su~t 8%/nam.

49

Cong ty ce phan VinpearlTHUY~T MINH BAa cAo TAl CHINH HOP NHAT (tiep theo)vao ngay 31 thanq 12 narn 2017 va cho narn tai chinh ket thuc cling ngay

24. YAY

B09-DN/HN

Don vi tinh: VND

s6c18unam s6phat sinh trongnam s6cu6inamThuy~t s6 c6 kM nang Tangdo sap nh~p s6 c6kM nangminh ae tri tra f1Q' vcimuarn6i Tang Giam Gia tri tra nQ'

Yay ngan hillnTral phi~u dai han d~n hantra 24.1 2.295.686.039.548 2.295.686.039.548 2.295.686.039.548Yay ng~n han ngiln hang 24.2 668.863.637.510 379.804.198.091 (414.743.897.132) 633.923.938.469 633.923.938.469Yay dal han d~n han tra 24.3 11.200.000.000 11.200.000.000 40.000.000.000 (11.200.000.000) 40.000.000.000 40.000.000.000Yay ngan han khac 24.4 543.900.000.000 543.900.000.000 1.868.625.555.254 1.194.784.937.635 (3.059.310.492.889) 548.000.000.000 548.000.000.000

T6NGCQNG 555.100.000.000 555.100.000.000 2.537.489.192.764 3.910.275.175.274 (3.485.254.390.021 ) 3.517.609.978.017 3.517.609.978.017

Yay dai hillnTrai phi~u dai han 24.1 2.290.509.286.996 2.290.509.286.996 - (2.290.509.286.996)Yay dal han ngiln hang 24.3 641.600.000.000 641.600.000.000 (40.000.000.000) 601.600.000.000 601.600.000.000

T6NGCQNG 2.932.109.286.996 2.932.109.286.996 - (2.330.509.286.996) 601.600.000.000 601.600.000.000

24.1 Traiphieu dai h{Jnden h{Jntra

Chi tiet khoan trai phieu dU'O'ctrinh bay nhu sau:

Don vi tu v.§npMt hBnh

Cong ty TNHH Chung khoanNgan Mng TMCP Ngo<;iithU'ang Viet NamChi phi phat himh trai phieu

TONGCQNG

se cu6i nem Ky h9n trai phi6u(VND) va ky tien tra lai Lai su.§tlnam

2.300.000.000.000 3 narn k~ t(l' ngayphat hanh v&ingay dim h<;lnla

(4.313.960.452) ngay 18 thang 10nam 2018, lai tratheo ky 6 thang

-------

8%/nam trong 2 ky tinh lai d€luMn; cae ky tinh lai tiep theo la 3% cQngv&i lai su~t huy dQngtiet ki¢m trung binh ky h<;in12 thang tra sau bllng VND, dU'Q'cc6ng b6 t<;li4 ngan hang baogOm: S6' giao dieh Ngan hang TMCP Ngo<;lithU'ang Viet Nam, S6' giao dich Ngan hangTMCP Cong thU'ang Viet Nam, S6' giao dich Ngan hang TMCP 8€1utU' va Phat tri~n VietNam va S6' giao dieh 1 Ngan hang Nang nghiep va Phat tri~n Nong than Viet Nam.

2.295.686.039.548

50


THUY~T MINH BAo cAo TAl CHiNH HQ'P NHAT (tiep theo)vao ngay 31 thfmg 12 narn 2017 va cho narn tai chinh ket thuc cLIng ngay

B09-DN/HN

24. VAY(tiep theo)

24.1 T,ai phitw phat hanh (tiep theo)

Tai san dam bao cho khoan trai phieu nay bao gom mot phan quyen SLr dl)ng d~t, may m6c, thiet b] cua dl,l' an Vinpearl Nha Trang Bay Resort &Villas va Vinpearl Premium Golf Land.

24.2 Vay ngan hiflnngan hang

Ngan hang So cuoi nem(VNO)

Nguyen t~ Ngay dao nen UUsu~t

69.630.061.356

TCrthanq 4 narn 2018 3,8%/nam13.687.679 EUR den thanq 12 narn 2018

TCrthang 1 narn 2018 3,8%/nam6.914.661 EUR den thanq 10 nam 2018

Ngay 8 thang 2 narn 6,5%/nam- 2018

Ngan hang TMCP Ngo<;iithuonq Viet Nam -Chi nhanh Ha Noi (i)

Ngan hang TMCP Ky thuonq Viet Nam -Chi nhanh Ha Noi (ii)

Ngan hang Malayan Banking Berhad -Chi nhanh Ha NOi (iii)

TONGCONG

373.172.656.471

191.121.220.642

633.923.938.469

(i) Day la cac khoan vay theo cac ThU' tin dl,mg rno tal Ngfm hang TMCP Ngo<;iithuonq Viet Nam - Chi nhanh Ha Noi, duoc Cong ty va cac congty con SLr dl,lng de thanh toan cho hop dong mua tal san, va dU'Q'Cbao lanh bai T~p doan Vingroup - Cong ty CPo

(ii) Day la cac khoan vay theo cac ThU' Un dl,lng ma t<;iiNgfm hang TMCP Ky thU'O'ngViet Nam - Chi nhanh Ha Noi, dU'Q'cCong ty va cac cong tycon SLr dl,lng de thanh toan cho hQ'pdong mua tai san, va dU'Q'Cbao lanh bai T~p doan Vingroup - Cong ty CPo

(iii) Day la cac khoan vay theo cac ThU' tin dl,lng ma t<;iiNgan Mng Malayan Banking Berhad - Chi nhanh Ha NOi, dU'Q'cCong ty va cac cong ty conSlr dl,lng de mua tai san, va dU'Q'cbao lanh bai T~p doan Vingroup - Cong ty CPo

51

.\~\- ~ § .=: - :;)£)1


THUY~T MINH BAo cAo TAl CHINH HOP NHAT (tiep theo)vao ngay 31 thanq 12 narn 2017 va cho narn tai chinh ket thuc cunq ngay

B09-DN/HN

24. VAY (tiep theo)

24.3 Vaydai hCJnngan hang

Chi tiet cac khoan vay dal han va vay dal han den han tra tCJ'ngan hang dU'Q'ctrinh bay nhu sau:

Ngan hang s6 cuot nem Ngay aao h9n(VND)

Liji su~t

TONG CQNG

Trong a6:- Vay dai tien a~n ben tra- Vaydai nen

641.600.000.000 Ngay 21 thanq 10 nam 2025

641.600.000.000

Lai suat huydong tiet ki$m kY han 12thanq tra sau ella Vieteombank+ biendo 3,0%/nam

Ngan hang TMCP Ngoc;iithuonq Viet Nam - Chinhanh BaDinh (i)

40.000.000.000601.600.000.000

(i) Day la khoan vay tCJ'Ngan hang TMCP Ngoc;iithU'O'ngViet Nam - Chi nhanh BaDlnh, Tal san the chap de bao dam cho khoan vay nay bao gbmmot phan tai san va quyen thu hU'angbao hiem ella phan tal san nay trong khu nghi dU'ang bien cao cap Vinpearl Ha Long.

24.4 Vayngan hen khac

Ben cho vayCong ty COphan Kinh doanh va Quan Iy Batdong san VinhomesCa nhan

s6 cu6i nem(VND) Ngay aao h9n Liji su~t (%/nam) Tai san th~ ch~p

TONGCQNG

500.000.000.000 Ngay 28 thang 12 nam 201848.000.000.000 Ngay 28 thang 12 nam 2018

548.000.000.000

7% Khong e68% Khong e6

52

Cong ty Co phan Vinpearl S09-0N/HN

THUY~T MINH sAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thang 12 narn 2017 va cho narn tal chinh ket thuc cunq ngay

25. VON CHU so HCrU

25.1 Tinh hinh tang giam nguon von chu sO- hCPu£Jan vi tinh: VND

V6nc6ph~nda Thangdll' v6n Quyd~u til' pMt tri~n Lqi nhuan/(/6)sau Lqi ten c6 I!6ngkh6ng QuykMc cua T6ngc(lngpMt hBnh c6 ph~n (i) thu~chU'8phBnph6i ki~msoat chUsahCfu

Niim trl10cse c1aunam 4.460.000.000.000 1.381.596.472.000 10.994.494.000 1.484.427.918.128 808.477.057.823 (308.338.544.064) 7.837.157.397.887- Tang do mua congty con mai (1.928.358.326) (1.928.358.326)

- Gop them v6n 284.466.390.000 284.466.390.000- Mua them ty I~ lQ'iich trong cong ty conhi~n h(fu (586.333.345.577) (737.901.680.794) (1.324.235.026.371 )

- Tach c6ng ty (2.442.469.380.000) (2.442.469.380.000)- Ban c6ng ty con (5.295.182.386) 140.626.720.442 135.331.538.056- (LO)IlQ'inhuan thuantrong nam (9.615.761.325) 54.981.070.183 45.365.308.858

- Chia cOtuc (1.400.000.000.000) (1.400.000.000.000)

ss cu6i narn 2.017.530.620.000 1.381.596.472.000 10.994.494.000 (516.816.371.160) 410.022.837.212 (169.640.181.948) 3.133.687.870.104

Nam nay

se c1aunam 2.017.530.620.000 1.381.596.472.000 10.994.494.000 (516.816.371.160) 410.022.837.212 (169.640.181.948) 3.133.687.870.104- Tang v6n (ii) 4.962.990.690.000 2.156.808.245.000 606.079.110.417 7.725.878.045.417- Mua them tY I~ sah(fu trong cong tycon hi~n h(fu 7.917.287.547 (22.917.287.547) (15.000.000.000)

- Tang do mua congty con mai 133.312.739.878 (114.017.274.410) 19.295.465.468

- Ban c6ng ty con (329.960.972.690) (329.960.972.690)- LQ'inhu~n thuantrong narn 320.206.117.130 4.329.810.822 324.535.927.952

- Chia cOtuc (iii) (339.697.297.800) (339.697.297.800)- Trich quy khenthuang phuc lQ'i (404.199.161) (404.199.161)

- Tang kMc 8.888.967.033 8.888.967.033

s6 cu6i nam 6.980.521.310.000 3.538.404.717.000 10.994.494.000 86.173.614.006 194.787.127.675 (283.657.456.358) 10.527.223.806.323

53

Cong ty ce phan VinpearlTHUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thanq 12 narn 2017 va cho narn tal chinh ket thuc cling ngay

B09-DN/HN

25. VON CHU sa HO'U (tiep theo)

25.1 Tinh hinh tang giam nguon von chu sO< h(J'u(tiep theo)

(i) Trong narn 2015, Cong ty da hoan t~t vi~c nhan chuyen nhU'oongvon g6p trong Cong ty TNHH Vinpearl Nha Trang thOngqua vi~c hoan doi cophan cua Cong ty, qua d6, lam th$ng du von co phan cua Cong ty tang them 3.117 ty VND (nhu dU'ooctrlnh bay tren bao cao tai chinh rieng).Dong thai, Cong ty cLIngghi giam khoan chenh I~chgiCragia phi hop nhat voi gia tri ghi so cua tal san thuan trong cong ty nay tai ngay mua vaotai khoan "Thanq du von co phan" voi gia tri la 3.117 ty VND tren bao cao tal chinh hop nhat.

(ii) Theo Nghi quyet cua Dai hOidong co dong so 04/2016/NQ-DHDCD-VINPEARL JSC ngay 29 thang 12 nam 2016 va cac Hoopdong sap nh~pngay 29 thang 12 nam 2016, Cong ty da nh~n sap nh~p mot so cong ty con thong qua hlnh thLrc hoan doi co phan cua Cong ty cho co dongkhong kiem soat t~i cac cong ty con nay. Sau giao dich nay, von co phan cua Cong ty da tang them 22 ty VND.

Dong thai, theo Nghi quyet so 04/2017/NQ-DHDCD-VINPEARL JSC ngay 11 thang 9 nam 2017 va Nghi quyet so 07/2017/NQ-DHDCf)VINPEARL JSC ngay 8 thang 11 nam 2017, D~i hOidong co dong Cong ty da thong qua vi~c nh~n sap nh~p Cong ty Vinpearlland va Cong tyThU'O'ngm~i Vinpearl va qua d6, da lam tang von co phan va th$ng dU'von co phan cua Cong ty them Ian lU'ootla 4.941 ty VND va 2.157 ty VNDnhU'dU'ooctrlnh bay t~i Thuyet minh so 4.

(iii) ThOngqua vi~c nh~n sap nh~p Cong ty Vinpearlland, Cong ty cOngda phat h~lnh107.840.412 co ph€lnU'udi3i(menh gia 10.000VND/co phieu)cho Cong ty TNHH D€lutU'Continental Pacific ("Ben d$t mua") v6'i gia tri la 3.235.212.360.000 VND theo HOOpdong hoan doi co ph€lnky ngay 9thang 9 nam 2017 ("HOOpdong hoan doi co phan"). COngtheo dieu khoan t~i HOOpdong hoan doi co ph€ln,Ben d$t mua c6 qUYI~lnhU'angco tLrCU'Udai la 10,5%/nam (tinh tren gia phat hanh).

Hoopdong nay cLIngbao gom mot so noi dung ve vi~c ngCrngtra co tLrCU'Udai va ve quyen mua I~i co ph€lnU'Udai do cac Sl! ki~n trong tU'O'nglai. Ngoai ra, Ben d$t mua cLIngdU'oocnh~n c€lmco mot so tai san cua mot cong ty con trong cling T~p doan.

54


THUY~T MINH BAo cAo TAl CHiNH HQ'P NHAT (tlep theo)vao ngay 31 tMng 12 nam 2017 va cho narn tai chlnh ket thuc cung ngay

25. VON CHO so' HO'U (tiep theo)

B09-DN/HN

25.2 cac giao djch va von v(Yiesc chu so.hlPu va phfm phOi co tire, 19'inhu~n

se 1U'Q'ngco phieu dang ky phat hanhse 1U'Q'ngco phleu da ban ra cOng chunq

Cophi~u pho thongCo phi~u lfU aai

s6 1U'Q'ngco phieu dang lU'u hanhCophi~u pho thongCo phi~u lfU aai

s6 1U'Q'ngco phieu dU'Q'cmua Ic;li(co phieu quy)Cophi~u pho thongCo phi~u lfU aai

M~nh gia co phieu dang lU'u hanh: 10.000 VND/co phieu pho thOng (nam 2016: 10.000VND/co phieu pho thOng) va 10.000 VND/co phieu U'u dai.

Von ds gop cua chu so.hlPuse dau narnTang v6n trong narnGiarn von trong narn

se cuci narn

Co toe, 19'inhu~n ds chia

25.3 Co toe

co tCPcda cong bO va da tra trong narnCo toe tren eo phi~u pho thongCo toe tren eo phi~u uu aai

25.4 Cophieu pho thong va co phieu LPU dsi

55

Dan vi tfnh: VND ;;;")\)~

Nem nay Nam tnroc '/RN

2.017.530.620.000 4.460.000.000.000 "4.962.990.690.000

CI

- (2.442.469.380.000) ).._'Iv'-..;

6.980.521.310.000 2.017.530.620.000

(339.697.297.800) (1.400.000.000.000)

Dan vi tfnh: VND

Nam nay Nam truce

1.400.000.000.000339.697.297.800

se eu6i nem698.052.131698.052.131590.211.719107.840.412698.052.131590.211.719107.840.412

s6 afJunam

201.753.062201.753.062201.753.062

201.753.062201.753.062


THUY~T MINH BAo cAo TAl CHINH HOP NHAT (tiep theo)vao ngay 31 thanq 12 nam 2017 va cho nam tai chlnh ket thuc cung ngay

26. DOANH THU

26.1 Doanh thu bfm hang va cung cap djch v41£Janvi tfnh: VND _.;:

)"\ .Namnay Nam tnroc ---cd

TTOng doanh thu 18.763.420.819.288 8.327.571.877 .543 iT

Trong d6: l~

Doanh thu chuyiln nhlfqng bat dong san 14.434.783.143.875 5.171.088.917.711 III

Doanh thu cung cap dich vu khBch sen, HA--vui cnot giai trt va cac djch vl,llien quan 3.805.808.771.589 2.869.080.960.683 'IEDoanh thu cung cap djch vu quan 19 va --:

cho thue bi~t thl! biiln 495.751.318.226 227.919.932.403Doanh thu tif cac hoe: dong khBc 27.077.585.598 59.482.066.746

cac khoan giam trw doanh thu (10.101.289.478) (29.000.000.000)Chiet khau thuonq rnai (10.101.289.478)Hang ban b] tra I~i (29.000.000.000)

Doanh thu thuAn 18.753.319.529.810 8.298.571.877 .543Trong d6:

Doanh thu chuyiln nhlfqng bat dong san 14.434.783.143.875 5.142.088.917.711Doanh thu cung cap djch vu khBch sen,vui choi giai trf va esc djch vl,llien quan 3.795.707.482.111 2.869.080.960.683Doanh thu cung cap djch VI,l quan 19 vacho tnue bi~t thl! biiln 495.751.318.226 227.919.932.403Doanh thu tir cac tioet dong khBc 27.077.585.598 59.482.066.746

Trong d6:Doanh thu d6i voi ben knee 18.702.247.184.236 8.241.402.280.296Doanh thu d6i voi cac ben lien quan 51.072.345.574 57.169.597.247

26.2 Doanh thu hO{lt cI9ng ta; chinh£Janvj tfnh: VND

Nam nay Nam tn.roc

Lai ti~n gLri,ti~n cho vay 343.456.864.927 586.371.377.737Lai tCrthanh Iy cac khoan a~u tU' 31.908.863.723 105.296.883.627Lai chenh I$ch ty gia 3.314.086.534 1.830.339.035Doanh thu ho~t aOngtai chinh khac 5.622.190.111 2.609.043.287

TONG CQNG 384.302.005.295 696.107.643.686

56


THUY~T MINH BAa cAo TAl CHfNH HOP NHAT (ti~p theo)vao ngay 31 thang 12 narn 2017 va cho narn tai chinh k~t thuc cunq ngay

B09-DN/HN

27. GIA VON HANG BAN vA CUNG cAp D!CH VI)Don vi tfnh: VND

Nem nay Nam truce'::::II

Gia von chuyen nhU'Q'ngbat dong san 8.457.671.670.749 2.279.118.369.551 '30~--Gia von cung cap djch vu khach san, vui chai :G

giai trl va cac dich vu lien quan 3.850.559.748.336 2.794.212.241.588 JHf

Gia von cung cap dich vu quan 19 va cho thue;; )~

blet thl,l'bi~n 2.176.535.807.521 1.122.769.255.098 HIGla von tCYcac heat dong khac 27.296.521.583 53.799.319.196 NC

TONG CQNG 14.512.063.748.189 6.249.899.185.433 1--

28. CHI PHI TAl CHINHDon vi tfnh: VND

Nem nay Nem trvoc

Chi phi lai vay, lai tral phieu, phat hanh trai 354.100.871.406 593.426.206.504phi~u va lai d~t CQCLa tCYthanh 19 cac khoan dau tu 85.605.550.000 638.623.841La chenh lech ty gia 58.847.045.863 3.722.776.112Chi phi tal chinh khac 7.066.520.904 6.921.015.832

TONGCQNG 505.619.988.173 604.708.622.289

29. CHI PHI BAN HANG vA CHI PHI QUAN LV DOANH NGHlep£Janvi tfnh: VND

Nem nay Nem tnroc

Cac khoan chi phi ban hang phat sinh trong namChi phi nhan vlen 72.197.246.797 42.261.315.752Chi phi dich vu mua ngoai 1.877.762.701.354 636.037.774.073Chi phi ban hang khac 32.602.838.832 33.476.121.866

1.982.562.786.983 711.775.211.691

cac khoan chi phi quan Iy doanh nghi~p phit sinh trong namChi phi nhfm vien 364.065.602.445 214.038.793.866Chi phi dich Vl,l mua ngoai 518.517.542.755 308.929.795.835Chi phi nguyen v~t lieu 39.035.041.391 7.331.219.178Chi phi khau hao va hao m6n 49.595.160.047 28.975.464.844Chi phi tai trO' 2.335.820.010 358.954.318.501Chi phi quan 19 doanh nghi$p khac 65.979.680.396 62.203.313.550

1.039.528.847.044 980.432.905.774

TONG CQNG 3.022.091.634.027 1.692.208.117.465

57


THUY~T MINH BAa cAo TAl CHiNH HOP NHAT (ti~p theo)vao ngay 31 thanq 12 narn 2017 va cho narn tal chinh k~t thuc cung ngay

B09-0N/HN

30. THU NH~P vA CHI PHi KHAcDon vi tfnh: VND

Nam nay Nem tnroc~

Thu nh~p khac-0(......,

Uii hi thanh Iy tai san, cOngcu dunq cu,'Y

vat Ii~u, ph~ li~u 65.981.845.889 492.606.503 O{

Thu nhap tCYtien den bu va tien phat hoop ,,1\1

dong 28.784.900.770 37.797.944.470 Nf

Thu nhap tCYhoan nhap dl,l'phonq 20.000.000.000 J___.

cac khoan thu nhap khac 26.912.004.795 26.958.816.386 1;TONG CQNG 121.678.751.454 85.249.367.359

Chi phi khacLa tCYthanh Iy tai san, cOngCl,ldl,lngcu,vat Ii~u, ph~ li~u 12.480.884.561 12.014.995.956Chi phi phat hoopdong 88.055.774.082 2.450.671.894cac khoan chi phi khac 27.083.039.065 5.870.233.686

TONG CQNG 127.619.697.708 20.335.901.536

(LO)/LQ'I NHU~N KHAc THUAN (5.940.946.254) 64.913.465.823

31. CHI PHi SAN XUAT KINH DOANH THEO V!:U TO

£Jan vi tfnh: VND

Nem nay Nam truce

Chi phi phat tri~n bat d¢ng san d~ ban 5.608.919.778.432 6.311.672.390.874Chi phi nguy(m vat li~u 1.007.240.646.479 665.853.312.883Chi phi nhan cOng 925.371.778.210 823.437.794.853Khau hao tal san c6 dinh hCPuhinh, bat dongsan d~u tu va hao man tai san c6 dinh vOhlnh(bao gam phan bo loi th~ thuonq rnai) 694.496.792.632 378.979.515.100Chi phi dich Vl,lmua ngoai 4.062.005.501.310 2.215.688.762.458Chi phi quan Iy va cho thue bi~t thl,l'bi~n 1.827.458.788.203 1.185.204.577.256Chi phi khac b~ng tien 237.657.638.702 472.784.548.671

TONG CQNG 14.363.150.923.968 12.053.620.902.095

58

. - - -- ------------------------ ---



B09-0N/HN

32. THUI: THU NH~P DOANH NGHlep

Thue suat thue thu nhap doanh nghiep ("TNDN") ap dunq cho COngty va cac cOng ty controng narn la 20% thu nhap chiu thue, nqoai trLl'cac trU'cynghop sau day:

~ Chi nhanh Nha Trang ap dunq rrurc thue suat la 10% trong 15 nam dau lien ke tLl'khi c6doanh thu (narn 2004), dU'Q'cmien thue thu nhap trong veng 4 narn ke tLl'narn dau liencOngty c6 thu nhap chiu thue (narn 2006) va giam 50% cho 9 nam tiep theo doi vai lolnhuan chiu thue tLl'cac heat d¢ng khOngphai heat d¢ng bat d¢ng san cua cac dl,l'an taldao Hen Tre theo hU'angdan tal Nqh] dinh so 218/2013/ND-CP ngay 26 thanq 12 narn2013 cua Chinh phu quy djnh va hU'angdan thi hanh Lu~t thue TNDN. Cau phan cOngvien giai trf Vinpearlland Nha Trang, theo Giay Ch(l'ng nh~n U'udai Dau tU'so 2498/UBcap bai Oy ban Nhan dan Tinh Khanh Hea, dU'Q'cmien thue TNON 3 nam ke tLl'nam c6thu nh~p chiu thue va dU'Q'cgiam 50% trong 7 nam tiep theo doi vai cac hO<;ltd¢ng dangky trong Giay phep Dau tU';

~ Chi nhanh Da N~ng ap dl,mgm(l'c thue suat la 15% trong 12 nam ke tLl'khi b~t dau hO<;ltd¢ng kinh doanh cho hO<;ltd¢ng khOngphai hO<;ltd¢ng bat d¢ng san va m(l'c thue suathien hanh cho nhCmgnam tiep theo;

.... Chi nhanh KiemGiang dU'Q'chU'angU'udai thue TNDN vai thue suat U'udai 10% trong 15nam dau lien ke tLl'khi c6 doanh thu doi vai cac dl,l'an dau tU't<;1ichi nhanh Kien Giang,dU'Q'cmien thue thu nh~p trong veng 4 nam ke tLl'nam dau lien c6 thu nh~p chiu thue vagiam 50% cho 9 nam tiep theo; va

~ DOivai COngty Du lich Phu Quoc, theo thOng tU'so 78/2014ITT-BTC do B¢ Tai Chinhban hanh ngay 18 thang 6 nam 2014 va Nghi dinh so 218/2013/ND-CP do Chfnh phu banhanh ngay 26 thang 12 nam 2013, cOngty dU'Q'cmien thue TNON trong 4 nam tinh tLl'nam dau lien c6 lQ'inhu~n chiu thue (2016) va dU'Q'Cgiam 50% thue TNDN trong 9 namtiep theo cho hO<;ltd¢ng khOngphai hO<;ltd¢ng bat d¢ng san.

Cac bao cao thue cua COngty va cac cOngty con se chiu Sl,l'kiem tra cua cO'quan thue. Doviec ap dl,mglu~t va cac quy dinh ve thue c6 the dU'Q'Cgiai thich theo nhieu cach khac nhau,so thue dU'Q'ctrinh bay tren bao cao tai chfnh hQ'pnhat c6 the se bi thay d6i theo quyet dinhcuoi cung cua cO'quan thue.

.\I(

32.1 Chi phi thue TNDN

Nam nay

DO'n vi tfnh: VND

Nam trlf&C

Chi phi thue TNDN hien hanhChi phi/(thu nh~p) thue TNDN hoan l<;li

TONG CQNG

714.893.056.701 487.266.227.14913.870.759.279 (17.329.918.128)

728.763.815.980 469.936.309.021

59


THUY~T MINH BAa cAo TAl CHINH HOP NHAT (tiep theo)vao ngay 31 thanq 12 nam 2017 va cho nam tai chlnh ket thuc cung ngay

B09-0N/HN

32. THU~ THU NH~P DOANH NGHlep (tiep theo)

32.1 Chi phi thue TNDN (tiep theo)

DU'6'iday la dOichieu chi phi thue TNON va ket qua cua lQ'inhuan ke toan truce thue nhan~voi thue suat thue TNON: ./<

£Janvi tfnh: VND )1Nam nay Nam tnrocTOng lQ'inhu~n k6 toan trll'cYcthu6

'01.053.299.743.932 515.301.617.879 '1

Thue TNDN theo thue suat 20% 210.659.948.786 103.060.323.576Anh hU'cYngcua cac rnuc thue suat khac nhauap dl,Jngcho cac cOngty con 141.546.468 36.421.569

Cac khoan (lieu chinh tang/(giam) chi phithue TNDN:Tal san thue TNDN hoan lai ve chuyen 10 tfnhthue chua ghi nhan 526.470.693.486 301.567.163.660Phfm lai/(lo) trong cOngty lien ket 7.721.094.906 (504.911.205)Chi phi lai vay khOngdU'Q'ckhau tni 7.482.997.329LQ'ithe thuonq mal phan b6 tren bao cao talchinh hop nhat 5.255.247.534 4.664.156.382Chi phi khOnghQ'pIy hQ'pIe khac (1.165.354.993) 3.008.218.790Tai trQ',tCrthien khOngtheo quy dinh 20.035.982.978Anh hU'cYngcac giao dich vOntren bao cao taichinh hQ'pnhat (24.875.420.091) 44.239.971.465La lOyke dU'Q'cbu trCrv6'i thu nhcilpchiu thuenam nay (2.926.937.445) (6.171.018.194)

Chi phi thuA TNDN 728.763.815.980 469.936.309.021

32.2 Chi phi thue TNDN hi~n himh

Thu~ thu nhcilpdoanh nghiep hien hanh phai tra dU'Q'cxac dinh dl,l'atren thu nh$p chiu thu~cua nam hien t~i. Thu nhcilpchiu thu~ cua COngty va cac cOngty con khac v6'i thu nh$p dU'Q'cbao cao trong bao cao k~t qua ho~t dong kinh doanh hQ'pnhat vi thu nh$p chiu thu~ kMn~bao gam cac khoan ml,JCthu nh$p chiu thue hay chi phrdU'Q'ckhau trCrcho ml,JCdrch tfnh thuetrong cac nam khac va cOngkhOngbao gam cac khoan ml,JCkMng phai chiu thue hay khOngdU'Q'ckhau trCrcho ml,JCdich tfnh thue. Thue thu nh~p doanh nghiep hien hanh phai tra cuaCOngty va cac cOngty con dU'Q'ctfnh theo thue suat da ban Mnh den ngay ket thuc ky ketoan nam.

60


THUY~T MINH BAo cAo TAl CHINH HOP NHAT (tiep thea)vao ngay 31 thanq 12 narn 2017 va cha nam tal chlnh ket thuc cling ngay

B09-0N/HN

32. THUE THU NH~P DOANH NGHlep (tiep thea)

32.3 Thue TNDNhoan l{Ji

Cong ty va cac cong ty can d13ghi nhan mot so khoan thue thu nhap daanh nghiep hoan IQi phai tra va tal san thue thu nhap hoan IQi voi cac biendong trong narn baa cao va narn truoc nhu sau:

Dan vi tinh: VND

Bao cao k~t qua hO<;ltdf)ng kinhdoanh hqp nh~tBang can d6i ke toen hqp nh~t

s6 cu6i nam s6 dau nem Nem tnrocNamnay

Taisan thue thu nh~p hoan /{JiChenh I~ch tarn thai tCrtal san g6p v6n vao cong ty conChenh I~ch tarn thai tCrchi phi ban hang chua aU'Q'ckhAu trCrtrong narnCMnh I~ch tarn thai khac

Thuethu nh~p hoan /{li pMi traChenh I~ch tCrvi~c aanh gia l<;Iigia trj hQ'pIy khi mua cong ty conChenh I~ch tCrvi~c oanh gia l<;Iigia trj quy{m Slr dl,JngoAt xay khach S<;Inva bi~t thl,l' dl,l' an Vinpearl Da NangChenh I~ch tCrvi~c oanh gia l<;Iigia trj hQ'pIy tai san tCrgiao djch sapnh~p n9i b9Chenh I~ch t<;lmthai tCrgia trj quy{m thl,l'c hi~n dl,l' an Hon Mot

Thull thu nh~phoan I~i phai tra thuan(Chiphi)lthu nh~p thue TNDNhoan /{li tinh vao bao cao ket quahO{ltClf)ngkinh doanh h9'PnMt

(658.115.905)6.105.859.4363.993.667.310

(658.115.905)(3.021.951.537)

833.815.811

21.543.091.4806.105.859.4367.972.334.310

20.884.975.5753.083.907.8998.806.150.121

(38.450.458.375)

(28.910.501.520)

(17.756.641.038)(27.300.000.000)

(79.642.567.338)

7.888.507.2876.732.133.390(35.642.634.910)

(17.756.641.038)(27.300.000.000)

(27.321.349.684) _

17.329.918.128(13.870.759.279)

Trinhbaytren baocao tai chinh hQ'pnhatTai san thutfl thu nh~p hoan I<;IiThutfl thu thu nh~p l<;Iiphai tra

Thu~thu nh~phoan I~i phai tra thuan

32.775.033.595 35.621.285.226(112.417.600.933) (62.942.634.910)

(79.642.567.338) (27.321.349.684)

61


THUY~T MINH sAo cAo TAl CHINH HOP NHAT (tiep theo)vao ngay 31 tMng 12 nam 2017 va cho narn tai chtnh ket thuc cunq ngay

S09-DN/HN

32. THU~ THUNH~P DOANHNGHlep (tiep theo)

32.3 Thue TNDNhoan I~i (tiep theo)

COngty va cac cOngty con duoc phep chuyen cac khoan 10tinh thue sang narn sau de butrll' voi 100inhuan thu duoc trong v6ng 5 narn ke tll' sau narn phat sinh khoan 10d6. T<;Iinga¥31 thanq 12 narn 2017, COngty va cac cOngty con c6 cac khoan 10lay ke c6 the SLY dl,mgdebu trll' voi 100inhuan phat sinh trong trong tU'O'nglai. Chi tiet nhu sau:

DO'n vi tfnh: VND

C6th~ fJa ehuy~n /0 dIm KhOng Chua ehuy~n /0 t~iNam phat ehuy~n /0 ngay 31 thang 12 dwe ngay 31 thang 12sinh dIm nem Lo tinh thu6 nem 2017 ehuy~n /0 nam 2017

2013 2018 122.251.401.250 (13.742.304.383) 108.509.096.8672014 2019 22.030.734.871 22.030.734.8712015 2020 54.984.415.931 54.984.415.9312016 2021 151.565.728.648 151.565.728.6482017 2022 2.626.389.059.468 - 2.626.389.059.468

TONG CONG 2.977.221.340.168 (13.742.304.383) - 2.963.479.035.785

La chuylm sang tiP nem truoc

COngty va cac cOngty con ctura ghi nhan tai san thue thu nhap hoan l<;Iid6i v6'i cac khoan10thue n~u tr~n do khOngthe U'6'ctinh dU'O'cch~c ch~n 100inhu<)ntrnh thue trong tU'O'nglait<;lithai diem nay.

62


THUY~T MINH sAo cAo TAl CHiNH HOP NHAT (tiep thea)vao ngay 31 thanq 12 narn 2017 va cha narn tai chinh ket thuc cling ngay

S09-DN/HN

33. NGHI~PV'='VO'l cAc BEN LIEN QUAN

NhCrnggiaa djch tronq yeu cua Conq ty va cac cong ty can v&i cac ben lien quan trang narn baa gam:eon vi tinh: VND

Ben lien quan M6iquanM N{)i dung nghi~p VI) Nflm nay Nsm truoc

Tap doan Vingroup - Cong ty CP Cong ty rne Cho vay 3.225.387.747.963 5.312.203.146.457Thu tiemgoc vay 3.485.590.894.420 10.383.319.882.969Di vay 272.084.937.635 4.577.127.381.518Thanh toan goc vay 705.784.937.635 3.726.633.233.848Nhan chuyen nhll'Q'ngdl,J'an bat dong san 525.578.971.918Thu ho phai tra 353.203.111.721 228.025.308.913Chi ho phai thu 184.368.339.834 146.518.282.325Phai tra phi quan 19 142.441.359.603 291.490.391.183Uii vay phai tra 64.779.936.625 114.737.930.056Thu ho phai tra 23.879.096.185Lai vay da thu 23.254.899.243 150.643.017.278

Cong ty cs phan Vinhornes' Cong ty cling Cho vay 680.000.000.000Tap doan Thu tien goc vay 680.000.000.000

Lai vay phai thu 7.593.582.177Lai vay da thu 7.593.582.177

Cong ty ce phan Dau tll' Xa.ydl,J'ng Cong ty cling Cho vay 3.770.000.000.000 560.000.000.000Tan Lien Phat ("Cong ty Tan Lien T~p doan Thu tien goc vay 3.614.536.828.640Phat") Lai vay phai thu 6.126.388.889 53.677.716.678

Cong ty TNHH Quan 19 xa.y dl,J'ng Cong ty cling Phai tra lien quan den hQ'pdong hQ'ptacVincom ("Cong ty Xa.ydl,J'ng T~p doan dautll'Vincom") 36.661.990.088

1 Ten trU'cYcday la Cong ty C6 ph~n Phat trilln £)0thi Nam Ha Noi

63


THUY~T MINH BAo GAO TAl GHINH HOP NHAT (ti~p theo)vao ngay 31 thanq 12 narn 2017 va cho narn tai chinh k~t thuc cunq ngay

B09-DN/HN

33. NGHlep Vl) Val cAc BEN LIEN QUAN (tiep theo)

NhCrnggiao djch tronq y~u cua Gong ty va cac cong ty con voi cac ben lien quan trong narn bao gom (ti~p theo):

Ben lien quan M6iquanM NOi dung nghicp vu Nem nay

Dcm vi tinh: VND

Nam truoc

Gong ty TNHH MTV Thironq mai£)~utu va Phat trie!nThai Dai

Gong ty cunq Tap doan Cho vayThu ti~n gOcvayLai vay phai thuLai vay da thu

960.000.000.000960.000.000.000

5.444.444.4445.444.444.444

Gong ty Vinpearlland Gong ty cunq Tap doan(d~n ngay 11 thanq 9 narn 2017)

Thu hoi gOcvay 43.000.000.000 10.000.000.000

Gong ty Vincommerce Gong ty cunq Tap doan Mua hang h6a phai traMua may m6c thi~t b]

1.165.077.126.509 1.033.504.965.95622.097.806.138 1.519.444.443

Cac c1i~ukicn va c1i~uknoen cue cac giao aicn voi esc ben lien quan:

Gong ty va cac cong ty con ban hang cho cac ben lien quan theo rrurc gia ban niern y~t thong thU'ang.Gong ty va cac cong ty con mua hang tll' cacben lienquan theo mire gia tren thi trU'angdU'O'cchi~t khau tLlYtheo khOiIU'O'nghang mua.

SOdU'cac khoan phai thu, phai tra, t~m (rng t~i ngay 31 thang 12 nam 2017 khong c~n bao dam, khong c6 lai suat va SEl dU'O'cthanh toan b~ng ti~n.T~i ngay 31 thang 12 nam 2017, Gong ty va cac cong ty con chU'atrich I~p bat c(r mot khoan dl,l'phong phai thu kh6 doi nao lien quan d~n 50 ti~ncac ben lien quan con nO'Gong ty va cac cong ty con (ngay 31 thang 12 nam 2016: 0). Viec danh gia nay dU'O'cthl,l'chien cuOinam thong qua vieckillm tra tinh hinh tai chinh clla cac ben lien quan va thi trU'angma cac ben lien quan d6 ho~t dong.

64


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thanq 12 narn 2017 va cho narn tai chinh ket thuc cling ngay

33. NGHlep vu Val cAc BEN LIEN QUAN (tiep theo)

Tai ngay ket thuc ky ke toan narn, so du cac khoan phai thu va phai tra voi cac ben lien quan nhu sau:

Pha; thu ngan h~n tiPben lien quan (Thuy~t minh s6 7. 1)

Ben lien quan

Tap (Joan Vingroup - Cong ty CPCong ty TNHH Kinh doanh Djch vu TllnghoopVincom ("Cong ty Vincom Service")Cong ty Vincom Retail Mien NamCong ty VincommerceCong ty ce phan VinhomesBen lien quan khac

TONGCQNG

M6iquan h~

Cong ty meCong ty cling Tap (Joan

Conq ty cling Tap (JoanCong ty cling Tap (JoanCong ty cling Tap (JoanCong ty cling T~p (Joan

Tra trLPiYccho ngw; ban ngan h~n (Thuy~t minh s6 7.2)

Ben lien quan

Cong ty VincommerceCong ty cll phan Vincom RetailBen lien quan khac

TONGCQNG

M6i quan h~

Cong ty cling T~p (Jo~mCong ty cling T~p (JoanCong ty cling T~p (Joan

NOidung nghi~p vu

Cung cap djch vu khach sanCung cap djch vu khach san

Cung cap dich vu khach sanCung cap dich vu khach sanCung cap dich vu khach sanCung cap dich vu khach san

NOidung nghi~p VI,I

Tra trU'oc tiEmmua hang h6aTra trU'oc tien mua hang h6aTra trU'oc tien mua hang h6a

65

s6 cu6i nam

17.738.042.4188.805.489.013

8.286.837.6543.847.074.0392.489.591.916

19.365.307.754

60.532.342.794

s6 cu6i nam

35.428.289.609

966.955.262

36.395.244.871

B09-DN/HN

Dan vi tinh: VNDs6 c1~unem

3.323.125.787

383.345.000

22.107.57512.246.020.394

15.974.598.756

Dan vi tinh: VNDs6 c1~unam

8.688.129.9781.288.332.968

9.976.462.946


THUY~T MINH BAo GAO TAl GHiNH HOP NHAT (tiep thee)vao ngay 31 thang 12 narn 2017 va cho narn tai chinh ket thuc cling ngay

B09-DN/HN

33. NGHlep VV VOl cAc BEN LIEN QUAN (tiep theo)

Tal ngay ket thuc ky ke toan narn, so dU'cac khoan phai thu va phai tra voi cac ben lien quan nhu sau (tiep thee):

Phai thu va cho vay ngan h{ln ben lien quan (ThuytJtminh s6 8)

Ben lien quan

Gong ty GOphan VinhomesGong ty Hm Lien PMtGong ty VinpearllandTap doanVingroup - Gong ty GP

TONG CQNG

Don vi tinh: VND

M6i quan h{j

Gong ty cling Tap deanGong ty cling Tap doanGong ty cling Tap doanGong ty me

s6 cu6i nam s6a~u nem

- 2.110.000.000.000- 1.970.965.222.222

422.000.000.000347.203.146.458

- 4.850.168.368.680=--~===

Chi tiet khoan cho vay ngc)nhan tai ngay 31 thang 12 nam 2016 nhu sau:

Liii vayBen IiEmquan M6i quan h{j s6 cu6i nem (%/nam) Ngayaaeh{m

12 thanq ke tCrngay nhan no, lai trasau cling goc, dao han vao thanq 3

Gongty GOphan Vinhomes Gong ty cling Tap dean 2.110.000.000.000 7% nam 2017

Gongty T~n Lien PMt Gong ty cling Tcflpdoan 1.970.965.222.222 7% Ngay 21 tMng 3 nam 2017Gong ty Vinpearlland

Gong ty cling Tcflpdean 422.000.000.000 7% Ngay 13 thang 7 nam 2017T~p doanVingroup -Gong ty GP Gong ty me 347.203.146.458 7% Ngay 29 thang 12 nam 2017

TONGCQNG 4.850.168.368.680

Don vi tinh: VNDTaisanth~ ch~p

Khong c6

Khong c6

Khong c6

Khong c6

66

Cong ty ce phan VinpearlTHUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thanq 12 narn2017 va cho nam tal chinh ket thuc cling ngay

33. NGHlep vu VOl cAc BEN LIEN QUAN (tiep theo)

Phil; thu ngan h<Jnkhac to b{m Ii{m quan (Thuy~t minh s6 9)

Tai ngay ket thuc ky ke toan narn, s6 du cac khoan phai thu va phai tra v&i cac ben lien quan nhu sau (tiep theo):

Ben lien quan M6i quan h~

Tap doan Vingroup - Cong ty CP Cong ty me

Cong ty Co phanVinhomesCong ty Vinpearlland

Cong ty cling Tap doanCong ty cling Tap doan

Cong ty Tan Lien PhatCong ty VincommerceBen lien quan khac

TONGCQNG

Cong ty cling Tap doanCong ty cling Tap doanCong ty cling Tc;lPdoan

N¢i dung nghi~p vu

Phai thu tll' quan Iy dong tiemtap trungLai vay phai thuChi he>phai thuLai vay phai thuThu tien chi he>Lai vay phai thuLai vay phai thuThu tien chi he>Phai thu kMc

67

s6 cu6i nam

454.469.570.87227.364.979.6891.650.193.000

148.701.749.999

B09-DN/HN

Don vi tfnh: VND

s6 c1~unem

127.154.680.53211.991.435.290

118.265.988.79349.151.666.666

901.146.218.2132.984.138.885

56.197.777.7776.983.702.5726.131.649.5693.907.793.773 -------

636.094.287.333 1.280.007.258.297


THUY~T MINH sAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thang 12 narn 2017 va cho narn tai chinh ket thuc cLIng nqay

33. NGHlep Vl) val cAc BEN LIEN QUAN (tiep theo)

S09-DN/HN

Tai ngay ket thuc ky ke toan narn, 56 duocac khoan phal thu va phal tra v&i cac ben lien quan nhu sau (tiep theo):

Phil; tra ngLFfyjban ngan h~n (Thuy~tminh s6 19.1)

Ben lien quan

Cong ty VincommerceTap dean Vingroup - Cong ty CP

Cong ty Vincom Service

Cong ty TNHH Dich Vl,l Sao v~VincomCong ty Xay dl,l'ng VincomCong ty Co ph~n Vincom RetailCong ty Vinpearlland

Cong ty Co ph~n T~p doan Ky ngh~go Tru'ang Thanh

Sen lien quan kMc

TONGCQNG

M6iquan h~

Cong ty cLIng Tap doanCong ty me

Cong ty cunq Tap doan

Cong ty cLIng T~p doan

Cong ty cLIng T~p doanCong ty cLIng T~p doanCong ty cLIng T~p doan

Cong ty cLIng T~p doan(den ngay 31 thang 3nam 2017)Cong ty cLIng T~p doan

N{)i dung nghi~p vu

Phai tra tien mua hang h6aPhai tra phi quan Iy

Phai tra phi tu van, quan Iy giam satxay dl,l'ngPhai tra dich vu tu van xay dl,l'ngPhai tra SLr dl,lng dich Vl,l khacPhai tra dich Vl,l bao v~

Chi phi xay dl,l'ng phai traPhai tra tien mua hang h6aPhai tra tien ve khu vui chO'i giai triVinpearllandPhai tra mua hang h6a, dich Vl,l

Phai tra SLr dl,lng dich Vl,l khac

68

Don vi tinh: VNDs6cu6i nsm se a{Junam

921.585.458.077 225.650.415.827258.527.762.597

74.035.137.296 37.902.370.103

48.657.112.798 6.241.706.1552.560.351.565

13.106.462.853

46.637.294.696 10.090.402.28530.413.447.9496.413.475.501

4.361.584.698

68.595.707.399 13.808.262.330

1.431.144.935.716 337.442.016.413


THUY~T MINH BAo GAO TAl GHiNH HOP NHAT (tiep theo)vao ngay 31 thanq 12 narn 2017 va cho narn tai chinh ket thuc cling ngay

33. NGHlep Vl,Jval cAc BEN LIEN QUAN (tiep theo)

T<;Iinqay ket thuc ky ke toan narn, so du cac khoan phai thu va phai tra voi cac ben lien quan nhu sau (tiep theo):

NgLl'iYimua tra tilm tnroc ngan h{Jn (Thuy€Jtminh s6 19.2)

M6i quan M NOi dung nghi(Jp VI) se cu6i nemBen lien quan

Gong ty cling Tap doan Tra truce dich vu khach sanGong ty cling Tap doan Tra truce ng~n han khac .

Gong ty Xay dl,l'ngVincomBen lien quan khac 4.501.851.879

4.501.851.879TONGCQNG

Chi phi phai tra ngan h{Jn v61cac b{m lien quan (Thuy€Jt minh s6 21)

M6iquan M NOi dung nghi(Jp VI) s6 cu6i namBen lien quan

Phai tra lai vayTrlch truoc chi phi mua hang h6a,nguyen vat lieu xay dl,l'ngTrich truce chi phi xay dl,l'ngHo tro kinh phi hO<;ltdongGhi phi phai tra khac

Tap deanVingroup - Gong ty GPGong ty Vincommerce

Gong ty meGong ty cling Tap doan

212.838.536.009

43.997.921.77712.175.771.432Gong ty Xay dl,l'ngVincom

Quy Thien tamBen lien quan khac

TONGCQNG

Gong ty cling Tap doanDO'nvi cling Tap doanGong ty cling Tap doan 6.484.220.745

275.496.449.963

69

B09-DN/HN

Don vi tinh: VND

s6 dllu nem

2.077.643.1897.539.500

2.085.182.689

Don vi tinh: VND

se dllu nam

131.519.186.112

100.000.000.0007.901.539.837

239.420.725.949


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tlep theo)vao ngay 31 thanq 12 nam 2017 va cho narn tai chinh ket thuc cling ngay

33. NGHlep vu VOl cAc BEN LIEN QUAN (tiep theo)

Tai ngay ket thuc ky ke toan nam, so duocac khoan phai thu va phai tra voi cac ben lien quan nhu sau (tiep theo):

Cae khoan phai tra khae (Thuy~t minh s6 23)

Ben lien quan

Tap doan Vingroup - Cong ty CP

M6i quan h{j

Cong ty me 82.026.282.4996.274.832.570

86.000.000.000

s6 cu6i nemN¢i dung nghi{jp vu

Thu hO phai traPhai tra khac£)~t CQC hop tac dau tU'Phai tra t(r thu hOchi hOPhai tra t(r thu hOchi hOPhai tra khac

Cong ty Co phan Vincom RetailCong ty VinpearllandCong ty Vincom ServiceBen lien quan khac

TONGCQNG 175.511.044.007

Cong ty cling Tap doanCong ty cling Tap doanCong ty cling Tap doanCong ty cling T$p doan 1.209.928.938

Giao djeh vCYicae b{m fUmquan khae

Thu nh$p cua cac thanh vien cua Ban Tong Giam doc va Hoi dong Quan tri:

Namnay2.881.684.857LU'O'ngva thU'ong

TONGCQNG 2.881.684.857

70

B09-DN/HN

Don vi tinh: VNDs6 d~u nem

228.025.308.913587.440.467

13.469.381.2004.834.918.775

18.537.508.940

265.454.558.295

f)O'nvi tinh: VNDNam trU'6'c

2.955.937.019

2.955.937.019

Cong ty ce phan VinpearlTHUY~T MINH sAo cAo TAl CHINH HOP NHAT (tiep theo)vao ngay 31 tMng 12 narn 2017 va cho narn tai chfnh ket thuc cling ngay

S09-DN/HN

34. LAI CO' SAN TREN co PHIEU

Cong ty va cac cong ty con SLY dl,lngcac thong tin sau de tinh lai co ban va lai suy giam trencOphieu:

DO'n vi tfnh: VND J~/"C

Nem nay Nem truoc.'<S'

Looinhu~n/(lo) thuan sau thue phan bOcho cO YI

dong scyhCrucOphieu phOthong 320.206.117.130 (9.615.761.325) ;HIH

£)i~uchinh giam do trfch quy khen thU'cYngphuc loi (404.199.161) <,

£)i~uchinh cOt(J'cU'Udai (20.474.905.621) I/(,-__

Looinhu~n/(lo) thuan sau thue phan bOcho cOdong scyhCrucOphieu phOthong de tinh lai co bantren cOphieu 299.327.012.348 (9.615.761.325)Anh hU'cYngsuy giam

LQ'i nhu,n/(IO) thuAn sau thu6 phan bOcho cOdong so. hliu cO phi6u phO thong sau khi dadi6u chinh cho cac y6u to suy giam 299.327.012.348 (9.615.761.325)

Sinh quan gia quy~n cua so cOphieu phOthong(khon~ bao gam cOphieu quy) de tinh lai cO'bantren co phieu 358.121.262 382.602.571

Anh hU'cYngsuy giam

Sinh quan gia quy6n clla sO cO phi6u phOthong (khong baa 90m cO phi6u quy) d6 tlnh lai

358.121.262 382.602.571cO'ban tren cO phieu

Lai/(IO) cO'ban tren cO phi6u 836 (25)

Lai/(IO) suy giam tren cO phi6u 836 (25)

Khong c6 cac giao djch cOphieu phOthOngho~c giao djch cOphieu phOthOngti~m nflng naoxay ra tl1 ngay ket thuc ky ke toan nam den ngay hoan thanh bao cao tai chfnh hoopnhat nay.

71

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


THUYI:T MINH BAa GAo TAl GHiNH HO'P NHAT (tiep theo)vao ngay 31 thang 12 nam 2017 va cho narn tat chinh ket thuc cLIng ngay

B09-DN/HN

35. cAc CAMKET

Cac cam k6t v6 diu tU' gop vonDan vi tinh: VND

Gam k~t g6p v6n cue GOngty

300.000.000.000 147.000.000.000 49 147.000.000.000

147.000.000.000 147.000.000.000

Ten dan vi nh~n d~uSTT tir-------1 GOng ty Tay Tang

Long

TONG CQNG

Gamket g6p v6nte! ngay 31 thang

s6 ti~n % 12 nam 2017------

T6ng v6n di~u Iecua dan vi nh~nd~u tir

cac cam k6t lien quan d6n chi phi diu tU' phat trh~n cac dlf an bAt dQng san

GOng ty va cac cOng ty con df! ky ket cac hop d6ng lien quan den viec trien khai cac dl,J'anbat dong san cua GOng ty va cac cOng ty con. T6ng 56 v6n cam ket theo nhCl'ng hop d6ngnay tal ngay 31 thang 12 narn 2017 uoc tinh la 1.517 ty VND (ngay 31 thang 12 narn 2016U'&Ctinh la 4.302 ty VND).

Cac cam k6t lien quan d6n hQ'pd6ng thue hoat dQng rna Cong ty la ben di thue

GOng ty, la ben di thue, c6 cac cam ket ve thue dat va thue mOi trU'ang rCrng. s6 tien thue t6ithieu theo cac thea thu~n nay vao ngay ket thuc ky ke toan nam nhU' sau:

TONG CQNG

s6 cu6i nam

14.487.761.20260.248.007.544

868.577.211.154

943.312.979.900

Dan vi tinh: VND

s6 d~u nam

8.049.170.23558.131.210.514

887.767.915.728

953.948.296.477

Den 1 namTren 1 den 5 namTren 5 nam

Cac cam k6t lien quan d6n cac hQ'pd6ng thue hO\lt dQng ma Cong ty va cac cong ty conla ben cho thue

GOng ty, la ben cho thue, cho thue van ph6ng, quay hang va khOng gian da chll'c nang theothoa thu~n cho thue. s6 tien thue t6i thieu theo cac thoa thu~n nay vao ngay ket thuc ky ketoan nam nhU' sau:

s6 cu6i nam

Dan vi tfnh: VND

s6 d~u nam

Den 1 namTren 1 den 5 nam

TONG CQNG

8.945.789.88021.744.845.802

30.690.635.682

72


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thanq 12 narn 2017 va cho narn tal chlnh ket thuc cLIngngay

B09-DN/HN

35. cAc CAM K~T (tiep theo)

Cae earn k~t khac

Cac cam k~t lien quan Cf~nchU'angtrinh d;ch vu quan 19 va cho thue bi~t thl! bi~n

Cong ty va cac cong ty con da cung cap cac djch Vl,Jquan Iy va cho thue bi$t thl,l' bien chokhach hang mua biet thl,l' tal cac dl,l'an bat dong san cua Cong ty va cac cong ty con. Theod6, trong vong 10 narn dau tien ke tli nqay bi$t thu dU'oocban giao, khach hang SEl dU'oocdU'oocchu dau tu dam bao phan thu nhap ton han giCPa:

(i) 8%/nam den 10%/nam tlnh tren gia tr] chuyen nhU'oongcua biet thu; va

(ii) 85% tlnh tren phan Iooinhuan thuan hang narn tli vi$c cho thue I~i cac bi$t thl,l' nay chocac ben thli ba.

T

I (

-- '\Cam k~t thea hO'pCf6ngho trO'lai su~t

Cong ty va cac cong ty con da ky ket mot so thea thu~n ba (3) ben v&i cac khach hang muacan ho va bi$t thl,l't~i cac dl,l'an bat dong san cLlaCong ty va cac cong ty con va mot so nganhang cho cac khach hang mua can ho, bi$t thl,l' nay vay de thanh toan ti~n mua can ho vabi$t thl,l't~i cac dl,l'an nay. Theo thea thu~n nay, ngan hang SEl cho khach hang vay de thanhtoan ti~n mua can ho, bi$t thl,l't~i cac dl,l'an bat dong san tren va Cong ty va cac cong ty conSEl ho trookhach hang thOngqua vi$c thanh toan lai vay tU'ang ling v&i lai suat cLlangan hangt~i tling thai diem trong thai h~n khOngqua 12 den 30 thang ke tli ngay giai ngan theo cachoopdong Undl,Jng.

Cam k~t chuy~n giaa dl,f an Cang Hanh kMch Qu6c t~ PM Qu6c

Theo Quyet dinh cLlaOy ban NMn dan Tlnh Kien Giang v~ vi$c phe duy$t ket qua chi dinhnha dau tU'thl,l'chien DI,I'an cong trlnh Cang Hanh khach Quoc te Phu Quoc ngay 3 thang 4nam 2015, Cong ty Du lich Phu Quoc dU'oocchi dinh la nha dau tU'dU'&ihinh thlic hoopdongBOT cLladl,l'an nay. Tong von dau tU'dl,l'an d~ nghi chi dinh cho nha dau tU' la 493 ty VND.Sau khi dl,l'an hoan thanh dU'avao khai thac, nha dau tU' thl,l'c hi$n cong tac quan Iy, kinhdoanh va chuyen giao cong trlnh trong thai gian dl,l'kien la 30 nam.

Cam k~t thea hO'pCf6ngCf~tcQccua C6ng ty va cac c6ng ty can cha mot Cf6itac daanh nghi~p

Theo hOOpdong d~t coc ky ngay 10 thang 11 nam 2017 giCPaCong ty va cac cong ty con vamot doi tac doanh nghi$p, Cong ty va cac cong ty con cam ket ban I~i mot dl,l'an bat dongsan ti~m nang tli doi tac doanh nghi$p nay v&i tong gia phi 113722 ty VND. HOOpdong 59 dU'oocthl,l'chi$n khi cac di~u ki$n tien quyet lien quan t&i cac thLltl,JCphap Iy cLladl,l'an dU'oochoantat nhU'dU'oocneu ra trong hoopdong. T~i ngay 31 thang 12 nam 2017, khoan cam ket con I~itheo hOOpdong 113649,8 ty VND.

Cam k~t thea hO'pCf6ngCf~tCQCcua C6ng ty va cac c6ng ty can vai C6ng ty Vincam RetailMi~n Nam.

Theo hOOpdong d~t coc ngay 2 thang 10 nam 2017 giCPaCong ty va cac cong ty con v&i Congty Vincom Retail Mi~n Nam, Cong ty va cac cong ty con cam ket thl,l'chien cac dl,l'an v&i tonggia tri 113386 ty VND. Toan bOkhoan d~t coc va lai lien quan den khoan d~t coc nay SEl dU'oocCong ty Vincom Retail Mi~n Nam tra cho Con~ ty va cac cong ty con khi dl,l'an hoan thanh.T~i ngay 31 thang 12 nam 2017, khoan cam ket con I~i theo hoopdong la 257 ty VND.

73


THUY~T MINH sAo cAo TAl CHINH HOP NHAT (tiep theo)vao ngay 31 thang 12 narn 2017 va cho narn tal chfnh ket thuc cLIng ngay

S09-DN/HN

36. THONG TIN THEO BO PH~N

De phuc Vl,Jmuc dlch quan Iy, COng ty va cac cOng ty con oU'OOcto chtrc thanh cac bO phankinh doanh dua fren loat hlnh san pham va dich Vl,Jcung cap, va bao gem cac bOphan kinhdoanh nhu sau:

Kinh doanh chuyen nhU'oongb~t oOng san: bao gem heat oong chuyen nhU'oongcac h<;ingrnuc xfJy dl,l'ng oe ban tal cac dl,l' an b~t dong san cua COng ty va cac cOng ty con cLmgnhu cac heat dong oau tu b~t dOng san khac, bao gem khoan dau tu vao cOng ty lienket;

Kinh doanh dich Vl,Jkhach san du lich, vui choi giai trf va cac dich Vl,Jlien quan: bao gemcung cap dich Vl,Jcho nha hang, khach san va cac dich Vl,Jlien quan tal cac khach sQn vakhu nghTdU'cyngclla COng ty va cac cOng ty con; va

Cac hoQt oOng kinh doanh khac: bao gem dich Vl,Jcang bien, cho thue b~t oOng san dautU', doanh thu tlr hoopoeng hooptac dau tU'va cac dich Vl,Jkhac.

COng ty va cac cOng ty con theo doi ket qua hO<;itoOn~ mot cach rieng biet cho tlrng bOpMnkinh doanh cho ml,JCofch ra quyet dinh phfJn bO nguon Il,I'Cva oanh gia ket qua hOQtoOng.Ket qua hO<;itoong clla tlrng bO ph~n dU'oocoanh gia dl,l'a tren lai 10 va dU'oocxac oinh mOtcach nh~t quan v6'i lai 10 clla COng ty va cac cOng ty con tren bao cao tai chfnh hoopnh~t. Tuynhien, hO<;itoong tai chfnh clla COng ty va cac cOng ty con (bao gem chi phf hoQt dOng taichfnh va doanh thu hO<;itdong tai chfnh) oU'OOctheo doi tren cO' sa t~p trung va khOng pMnbOcho tlrng linh Vl,l'Ckinh doanh.

Gia ap dl,Jngcho cac giao dich giCracac bo ph~n oU'OOcxac dinh tren cO' sa thea thu~n hoopoeng tU'O'ngtl,l' nhU' giao dich v6'i cac ben th(J' ba. Doanh thu, chi phf va ket qua kinh doanhclla cac bo ph~n bao gem cac giao dich giCracac bo ph~n. Cac giao dich nay dU'oocIOQitrlrkhi I~p bao cao tai chfnh hoopnh~t va oU'OOCthe hien tren cot "oieu chTnhva IOQitrlr".

COng ty va cac cOng ty con khOng trinh bay bao cao bo ph~n theo khu Vl,l'Cdia Iy do t~t cacac hO<;itoong kinh doanh chll yeu oU'OOcthl,l'c hien tren lanh thOViet Nam.

74


THUY~T MINH BAo cAo TAl CHiNH HOOPNHAT (tillp theo)vao ngay 31 thanq 12 nam 2017 va cho narn tai chinh ket thuc cling ngay

B09-DN/HN

36. THONG TIN THEO BQ PH~N (tiep theo)

Thong tin v~ doanh thu, 100inhuan va mot so tal san va cong no cua bO phan theo linh VI,I'C kinh doanh cua Cong ty va cac cong ty con tal ngay 31thang 12 narn 2017 va cho narn tai chinh ket thuc cling ngay nhu sau:

Don vi tfnh: VNDKinh doanh djch V(J

Kinh doanh chuy~n khach sen du /jch,nhu'(mg bat d{)ng vui cnoi giai tri va HO{Jtd{)ng T6ng c{)ng theo f)i~u chinh va

san esc djch V(I lien quan kinh doanh khac b{)ph~n /of,litrir T6ngc{)ngDoanh thu thuAnDoanh thu cho ben th(r ba 14.434.783.143.875 4.291.458.800.337 27.077.585.598 18.753.319.529.810 - 18.753.319.529.810

TlIng doanh thu thuAn 14.434.783.143.875 4.291.458.800.337 27.077.585.598 18.753.319.529.810 - 18.753.319.529.810

K~t qua hoat dQngkinh doanhChi phi khc\uhao (baogbm lQ'ithe thU'O'ngrnai) 695.656.799.466 12.786.814.806 708.443.614.272 708.443.614.272Ph~n lai/(lo) trong cong

1.199.387.613ty lien ket 1.309.604.289 (41.114.466.432) (38.605.474.530) (38.605.474.530)

Thu nh~p/(Io) truoc4.156.311.652.840 (2.964.878.017.126) (8.539.142.640) 1.182.894.493.074 (129.594.749.142) 1.053.299.743.932thu~ theo bQph~n (1)

Tilisanf)~u tU'vao c6ng ty lienket 6.332.524.362 2.388.285.533.568 2.394.618.057.930 2.394.618.057.930Chi phi vEln tang trongnarn 408.052.844.317 3.381.057.858.927 113.855.708.280 3.902.966.411.524 3.902.966.411.524

TlIng tai san (2) 5.614.977.927.580 23.333.794.097.220 885.740.397.998 29.834.512.422.798 6.335.167.200.371 36.169.679.623.169

TlIng nQ'phai tra (3) 9.180.301.104.000 10.511.352.241.932 52.586.560.827 19.744.239.906.759 5.898.215.910.087 25.642.455.816.846

75


THUYtT MINH sAo cAo TAl CHINH HQ'PNHAT (ti€lptheo)vao ngay 31 thanq 12 narn 2017 va cho narn tai chinh ket thuc cling ngay

S09-DN/HN

36. THONGTIN THEO BQ PH~N (tiep theo)

Thong tin ve doanh thu, 100inhuan va mot so tai san va cong no cua bO phan theo Iinh VI,I'C kinh doanh cua Cong ty va cac cong ty con tal ngay 31thanq 12 narn 2016 va cho narn tai chinh ket thuc cling ngay nhu sau:

Doanh thu thuanDoanhthu cho ben th(r ba

T6ng doanh thu thuAn

K6t qua hoat dQng kinhdoanh

Chi phi khau hao (bao gomloi th~ thuonq mai)Ph~mlai/(lo) trong cong tylien k~t

Thu nh~p/(16)trU'c7cthu6theo bQphan (1)

Taisan

£)flu tty vao c6ng ty lien k~t

Chi phi von tang trong nam

T6ng tai san (2)

T6ng nQ'phal tra (3)

Dan vi tinh: VNDKinh doanh djch V(J

Kinh doanh chuy~n khBch san du Ijch,nhU'Q'ngbat d{)ng vui cnoi giai trf va

san esc djch V(J lien quanTong c{)ng theo

b{)ph~nDiilu chinh va

toei tnrHo~td{)ng

kinh doanh khBc Tongc{)ng

5.142.088.917.711 3.097.000.893.086

5.142.088.917.711 3.097.000.893.086

59.482.066.746 8.298.571.877.543 -------59.482.066.746 8.298.571.877.543

8.298.571.877.543

8.298.571.877.543

378.979.515.100 378.979.515.100 378.979.515.100

3.379.350.329 (854.794.315) 2.524.556.014 2.524.556.014

2.238.051.774.902 (1.524.936.278.977) 4.827.953.235 717.943.449.160 (202.641.831.281) 515.301.617.879

5.022.920.073 524.400.000.000 78.341.987.105 607.764.907.178 607.764.907.178

196.887.122.538 1.717.784.438.415 250.656.820.016 2.165.328.380.969 2.165.328.380.969

8.902.466.061.498 11.446.086.016.396 361.371.738.596 20.709.923.816.490 8.850.314.919.178 29.560.238.735.668

15.493.859.922.135 5.095.095.701.000 - 20.588.955.623.135 5.837.595.242.429 26.426.550.865.564

76




Dillu chinh va lo~i triP

B09-DN/HN

Thu nhap va chi phf tal chinh, chi phi tai tro, thu nhap va chi phi heat dOngkhac, lai va 10danh gia lai gia tri tai san/no phai tra khOngduoc phan be cho tll'ng b¢ phan nhu cac cOngcu co sa dU'O'cquan Iy theo nh6m. cac nghia VI) thue va mot so tai san/no phai tra tai chlnhva phi tai chlnh khOngducc phan be cho cac phan doan nay vi chung cQngduoc quan Iytheo nh6m.

1. LO'inhuan cua tll'ng b¢ phan khOngbao gam nhCrngkhoan muc sau:

Nsm nay

Doanh thu heat dOngtal chlnhChi phf tai trO'Chi phi tai chfnhThu nh~p khacChi phf khac

TONG CQNG

384.302.005.295(2.335.820.010)

(505.619.988.173)121.678.751.454

(127.619.697.708)

(129.594.749.142)

RN

£JO'nvi tfnh: VND

Nam tnroo

696.107.643.686(358.954.318.501)(604.708.622.289)

85.249.367.359(20.335.901.536)

(202.641.831.281 )

2. Tai san cLlatll'ng b¢ ph~n khOngbao gam cac khoan ml)Csau vi nhCrngtai san nay dU'Q'cquan Iy t~p trung:

s6 cu6i nam

Tien va cac khoan tU'O'ngdU'O'ngtienChung khoan kinh doanhDau tU'n~m giCrden ngay dao hG'lnPhai thu ve cho vay ng~n h~nPhai thu ng~n h~n khacThue GTGT dU'O'ckh~u trll'Thue va cac khoan phai thu nha nU'&cPhai thu ve cho vay dai h~nDau tU'g6p von vao dO'nvi khacTai san thue thu nMp hoan I~i

TONG CQNG

1.925.824.481.6202.442.469.380.000

99.675.958.191

710.060.965.226519.486.214.655197.465.963.499265.768.843.419141.640.360.16632.775.033.595

6.335.167.200.371

77

£JO'nvi tfnh: VND

s6 a6u nam

1.813.902.878.751

4.060.572.7586.150.168.368.680462.763.732.123227.233.129.41611.924.592.058

144.640.360.16635.621.285.226

8.850.314.919.178


THUY~T MINH sAo cAo TAl CHINH HOP NHAT (tiep theo)vao ngay 31 tMng 12 narn 2017 va cho nam tai chfnh ket thuc cung ngay


£)i6u chinh va lo,i trw (tiep theo)

S09-DN/HN

3. NO'phai tra cua bing b¢ phan khOngbao gam cac khoan muc sau vi nhCl'ngkhoan nonay dU'O'cquan Iy tap trung:

Thue va cac khoan phai nop Nha nuocChi phi phal tra ng~n hanPhai tra ng~n han khacVay ng~n hanVay dai hanThue thu nhap hoan l<;Iiphai tra

TONG CQNG

37. CHI TI!:T BAo cAo LU'U CHUYEN TIEN Te

se cu6i nem

Dan vi tfnh: VNDs6 (};§unam

50.409.584.972117.435.225.688

1.498.743.520.4773.517.609.978.017601.600.000.000112.417.600.933

5.898.215.910.087

314.293.763.627149.457.071.029

1.823.692.485.867555.100.000.000

2.932.109.286.99662.942.634.910

5.837.595.242.429

Dan vi tfnh: VNDNam nay Nern tnroc

Cac gia~ dic,h khong bAng ti6n anh hl.!'OongtrQng yeu den bao cao lU'u chuy~n tien t~trong tU'O'nglai:can trCrcOngno giCl'aheat dOngdau tU'va hO<;ltdOngtai chinh 1.150.000.000.000

Ma sO 02.,KhAu hao tai ~an cOdinh hlPUhinh va bat dQng san dau tU'va hao montai sa~ cOdinh vo hinh (bao gom phan bOlQ'i the thU'O'ngm,i)Kh~u hao va hao menPhfm bOlQ'ithe thU'angm<;li

TONG CQNG

Ma sO 05. Lai tw ho,t dQng dau tU'(Lai)/Io thuan tCrthanh Iy tai san cOdinh(Thuy~t minh s6 30)Lo/(Iai) tCrthanh Iy cac khoan dau tU'vao cacdan vi khacPhan lo/(Iai) tCrcOngty lien ket(Thuy~t minh s6 17. 1)Thu nh$p lai vay va cObic(Thuy~t minh s6 26.2)

TONGCQNG

78

668.220.554.963 355.658.733.19226.276.237.669 23.320.781.908

694.496.792.632 378.979.515.100

(53.500.961.328) 11.522.389.453

54.544.186.277 (104.635.372.643)

38.605.474.530 (2.524.556.013)

(343.456.864.927) (586.371.377.737)

(303.808.165.448) (682.008.916.940)


THUY~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thang 12 narn 2017 va cho nam tai chfnh ket thuc cunq ngay

37. CHI TI!:T BAo cAo LU'U CHUYEN TIEN Te (tiep theo)Dan vi tinh: VND

Nem ney Nem tnroc

Ma sO 23. Ti~n chi cho vay ::::z:)2.(

Tielnchi cho heat dOngcho yay--.

(10.691.887.747.963) (15.872.203.146.458) i T\

Tiemglii c6 ky han (97.561.207.655) (4.006.739.425) 1Hy(

TONG CQNG (10.789.448.955.618) (15.876.209.885.883) NAHAl

Ma sO 24. Ti~n thu hOi cho vayNO-

Tien thu tll' heat dOngcho yayA-

15.891.556.116.643 14.301.053.972.838Rut tien glii c6 ky han 9.835.651.545 1.456.100.000.000

TONG CQNG 15.901.391.768.188 15.757.153.972.838

Ma sO 25. Ti~n chi diu tll' g6p vOn vao dan vi khac

Tien chi mua cong ty con m&i (trll' di sOdU'tien cua cong ty con tai ngay mua) (298.324.789.548) (17.660.741.723)Tien chi mua cOphan/g6p vOnvao cacdan vi khac (1.905.000.000.000) (3.422.160.002.319)

TONGCQNG (2.203.324.789.548) (3.439.820.744.042)

Ma sO 26. Ti~n thu hOi diu tll' g6p vOn vao dan vi khac

Tien thu do nhU'O'ngban cac khoan dau tuV80 cOngty can, sau khi tnr s6 du tien tGlicong ty con (74.954.116) 1.215.817.800.000Tien thu do nhU'O'ngban cac khoan dau tuvao dan vi khac 3.256.864.310.000 747.207.053.017Tien thu do nh~n d~t CQCde chuyennhU'Q'ngcac khoan dau tU'vao cOngtycon 220.000.000.000Nh~n d~t CQCcho ml,lCdrch dau tU'vaocac dl,l'an b~t d¢ng san 158.200.000.000Thu hoi tien d~t CQCcho ml,lCdrch dau tU'V80 cac dl,l'an b~t d¢ng san 31.576.587.779

TONG CQNG 3.666.565.943.663 1.963.024.853.017

Ma sO 31. Ti~n thu nh~n g6p vOn cua chu sa hiPu

Nh~n g6p vOncua cOdOngkhOngkiemsoat 7.000.000.000 284.466.390.000

TONG CQNG 7.000.000.000 284.466.390.000

Ma sO 36. COtCPcda tra cho chu sc,.hiPu

cll t(J'c da tra cho cll dong khOngkiemsoat (624.623.033.476) (1.710.110.783.337)

TONGCQNG (624.623.033.476) (1.710.110.783.337)

79


THUY~T MINH sAo cAo TAl CHfNH HOP NHAT (ti~p theo)vao ngay 31 thang 12 nam 2017 va cho narn tai chfnh k~t thuc cunq ngay

S09-DN/HN

38. cAe SI! KleN PHATSINHSAUNGAv KI:T THUCKY KI: ToAN NAM

Vao ngay 18 thanq 1 narn 2018, Cong ty da g6p dll vOnvao Cong ty Tay Tang Long. Cungngay, Cong ty da hoan tat vlec chuyen nhU'Q'ngtoan b¢ phan vOng6p trong cong ty nay choCong ty COphan Vinhomes. Theo d6, Cong ty Tay Tang Long khong con 113 cong ty lien k~tcua Cong ty.

Vao ngay 3 thang 2 narn 2018, £>~ih¢i dOngcOdong cua Cong ty da thOngqua Nghi quy~t50 01/2018/£>H£>C£>-VINPEARLJSC ve viec tach mot phan tal san va von g6p cua COngtyde thanh lap hai cong ty m&i 113 Cong ty COphan Vinpearl Lang van va Cong ty COphanVinpearl Quy Nhon.

Vao ngay 8 thanq 3 narn 2018, GOngty da dU'Q'CSa K~ hoach va £>autu Tinh Khanh Hoacap Giay Ch(l'ng nhan £>angky Doanh nghiep slia dOi Ifln th(l' 44 phe duyet viec giam vOndieu Ie clla Cong ty xuOngcon 6.680.521.310.000 VND.

Vao ngay 12 thang 4 nam 2018, HOidOngQuan tri clla COngty da thOngqua Nghi quy~t 5003A12018/NQ-H£>QT-Vinpearlve viec phat hanh trai phi~u doanh nghiep cho ml,lCdfch thl,J'chien dl,J'an dflu tU'va tang quy mOvOnhoc;!tdong clla Cong ty. VOngiai ngan dl,J'ki~n tli traiphi~u cho cac dl,l'an dau tU'tCYtrai phi~u 113 11.586 ty VND cho cac dl,J'an clla Cong ty va cacdl,J'an dflu tU'hQ'ptac v&i dOitac khac.

Vao ngay 30 thang 5 nam 2018, theo Nghi quy~t 50 04/2018/NQ-£>H£>C£>-VINPEARLJSC£>c;!ihoi dOngcOdOngcua Gong ty da thOngqua viec nh~n sap nh~p Gong ty Hon Tre, motcong ty con clla Cong ty. Sau d6, vao ngay 5 thang 6 nam 2018, GOngty da dU'Q'CSa K~hoc;!chva £>flutU'Tinh Khanh Hoa cap Giay Ch(l'ng nh~n £>angky doanh nghiep slia dOiIflnth(l' 46 phe duyet viec tang vOndieu Ie clla Cong ty len m(l'c 6.685.521.310.000 VND.

Vao ngay 11 thang 6 nam 2018, COngty da chuyen nhU'Q'ngtoan bo cOphan trong cOngtyVincommerce cho T~p doan Vingroup - Cong ty CP, cOng ty me, v&i tOng gia phf chuyennhU'Q'ng113 198,8 ty VND.

Vao ngay 14 thang 6 nam 2018, Cong ty da hoan tat viec chuyen nhU'Q'ngtoan bo cOphantrong Cong ty Hon Mot cho mot ca nhan v&i tOnggia phf chuyen nhU'Q'ng113 220 ty VND. Theod6, Gong ty Hon Mot khOngcon 113 cOngty con clla GOngty.

Vao ngay 23 thang 6 nam 2018, Hoi dOngQuan tri cua Cong ty da thOngqua Nghi quy~t 5007/2018/NQ-H£>QT -VPL JSGve viec phat hanh trai phi~u v&i tOngmenh gia 1.700 ty VND c6ky hc;!n30 thang va Nghi quy~t 50 08/2018/NQ-H£>QT-VPLJSC ve viec phat Mnh trai phi~uv&i tOngmenh gia 2.800 ty VND c6 ky hc;!n36 thang. Cac trai phi~u nay da dU'Q'cphat Mnhvao ngay 29 thang 6 nam 2018 va dU'Q'cdam bao b~ng cac tai san clla COngty va cac congty con.

Vao ngay 11 thang 7 nam 2018, H¢i dOngQuan tri cua Cong ty da thOngqua Nghi quy~t 5010/2018/NQ-H£>QT -VPL JSC ve viec phat hanh trai phi~u v&i tOngmenh gia 1.500 ty VND c6ky hc;!n24 thang va Nghi quy~t 50 11/2018/NQ-H£>QT-VPLJSG ve viec phat hanh trai phi~uv&i tOngmenh gia 1.500 ty VND c6 ky hc;!n30 thang. Gac trai phi~u nay da dU'Q'cphat hanhvao ngay 31 thang 7 nam 2018 va khOngc6 tai san dam bao.

Vao ngay 13 thang 9 nam 2018, £>c;!ihoi dOngcOdOngclla Cong ty thOngqua nghi quy~t 5006/2018/NQ-£>H£>C£>-VPJSC ve viec tang vOndieu Ie Cong ty len 7.500 ty VND. COngty dahoan tat viec thay dOiGiay Ch(l'ng nh~n £>angky Doanh nghiep Ian th(l' 47 ve viec dieu chinhvOndieu Ie vao ngay 14 thang 9 nam 2017.

UN.[

IH

80

Cong ty Co ph§n Vinpearl

THUV~T MINH BAo cAo TAl CHiNH HOP NHAT (tiep theo)vao ngay 31 thanq 12 narn 2017 va cho narn tai chinh ket thuc cung ngay

B09-DN/HN

38. cAc Sl)' KleN PHAT SINH SAU NGAV KET THUC KY KE ToAN NAM (tiep theo)

Khong c6 Sl,l' kien nao khac phat sinh sau ngay ket thuc ky ke toan narn yeu C8U phai oU'Q'coieu chfnh hay trlnh bay trong bao cao tal chinh hop nhat cua Cong ty va cac cong ty con.

:.\----:::--------.\ ..:...~..;;._____:~~~r_:_---Nguyen Thi Thanh BinhKe toan tru>&ng

Nguyen Thanh TUngNgU'ai tap

Ngay 25 thanq 9 nam 2018

81

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Bao cao taichfnhhO'Pnh~t Ngay 31 thanq 12narn 2017 · EY Buildingabetter working world Ykien cueKiem tosnvien Theo y kien cua chunq toi, bao cao tal chfnh hopnhat da phan anh trung