BAN SAO

CONG TY CO PHAN XAY LAP THCM THIEN HUE

BAO CAO TAI CHINH HO? NHAT CHO NAM TAI CHINN KET THIJC NGAY 31 THANG 12 NAM 2016

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CONG TY CO PHAN XAY LAP THCIA THIEN HUE

BAO CAO TAI CHINH HOP NHAT CHO NAM TAI CHINH Kb' THIJC NGAY 31 THANG 12 NAM 2016

NOI DUNG

Thong tin v'e doanh nghiOp

Bao cao cila Ban T6ng Giam cloc

Bao cao ki4m toan

Bang can doi ke toan hgp nhAt (Rau s6 B 01 — DN/HN)

Bao cao ke't qua hoat dOng kinh doanh hgp nhAt (Mau s6 B 02 — DN/HN)

Bao cao Iu'u chuy'en ti 'en to ho'p nha't (Mk s6 B 03 — DN/HN)

Thuy4t minh bao cao tai chinh hop nh6t (Mau s6 B 09 — DN/HN)

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CONG TY CO PHAN XAY LAP THCIA THIEN HUE

THONG TIN VE DOANH NGHIEP

Gia'y chipng nhOsn clang ky d?anh, nghiep ding ty co phan S6 3300101156 do So' k6 hoach va D'au tu' Tinh ThU'a Thien

— Hue cap Ian dau ngay 5 thang 1 nam 2011 va Gi5y chCrng nhlan clang k9 doanh nghiep thay dOi 15n thin 6 ngay 2 thang 8 nam 2016.

HOi cliing Quan tri

Ban Ki6rn soat

Ban Tting Giam d6c

Ngwei clqi diet.) theo phap lua:t

Ong Le Qu9 Dinh

Ong TrAn DCrc Hi6n

Ong Le Qu9 Dinh

Ong Le TAn Phuac Ong Nguyen Thanh San Ong Doan HCI'U Thu5n Ong Le Van I-15u

Ba Nguy6n Thi Thanh Huang Ong Nguyen Ch5u Than

Ba Nguyen Thi Kim Phyng BA Nguyen Thi Thanh Binh

Ong Phan Van Minh

Ba Le Thi CAm

Ong Le Qu9 Dinh Ong Nguyen Chi Thanh Ong Nguyen Van Quji Ong Le Van Tai Ong Phan Van Giao Ong Pham Twang Lam Ong Nguyen Thai Binh

Chu tich (TO, ngay 10 thang 6 nam 2016) Chu tich (D4n ngay 10 thang 6 nam 2016) Thanh vien (Den ngay 10 thang 6 nam 2016) Thanh vien Thanh vien Thanh vien Thanh vien (Tu' ngay 10 thang 6 nam 2016)

Truang ban Thanh vien (Ti' ngay 10 thang 6 nam 2016) Thanh vien Thanh vien (Ti' ngay 10 thang 6 nam 2016) Thanh vien (Tu' ngay 10 thang 6 nam 2016 den ngay 1 thang 12 nam 2016) Thanh vien (Den ngay 10 thang 6 nam 2016)

Tong Giam doc Giam doc Gam doc Gam d6c Giam dOc Giam Mc Clam Mc

Ong Le Qu9 Dinh T6ng Giam doc — Chu tich

Try so' chinh L6 s6 9, Dyern9 Pham Van D6ng, Phuang VS-, Da Thanh pho Hue, Tinh ThU'a Thien — Hue

Ki6m toan vien Cong ty TNHH PricewaterhouseCoopers Vit Nam

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CONG TY CO PHAN XAY LAP THO'A THIEN HUE

TRACH NHIEM CCJA TONG GIAM DOC obi vO1 CAC BAO cAo TAI CHINH HOP NHAT I

T6ng Giam doc ci.:ia COng ty Co pljAn Xay [gip Thiya Thien Hu6 ("COng ty") chiu trach nhiem lap cac bao cao tai chinh hap nhat the hien trung thu'c va hap 19 tinh hinh tai chinh cua Cong ty va cac cOng ty con (goi chung 10 "Tap doan") tai ngay 31 thang 12 narn 2016 va ket qua hopt dOng kinh doanh va lu'u chuyen tien to dm nam tai chinh ket thik cung ngay neu tren. Trong viec lap cac bao cao tai chinh hap nhat nay, T6ng Gam doc duvc yeu cau phai:

• chon lu,a cac chinh sach k6 toan phCi hap va ap dung mot cach nhAt quan; I • thu'c hien cac xet doan va vac tinh allot cach hop 19 va than trong; va • lap cac bao cao tai chinh hop nhat tren ca s& Tap doan hoat dOng lien tuc trir khi gig dinh

I Tap doan hopt dc)ng lien tk.ic la khong phu hop.

T6ng Giam doc cua Tap doan chiu trach nhiem bao dam rang cac s6 sach k6 toan diing da'n da I du'ac thik lap,va duy tri des th6 hien tinh hinh tai chinh cua Tap doan vai TO chinh xac hap 19 tai mpi thai diem va de lam ca s& lap cac bao cao tai chinh hap nhk tuan thu theo ch6 dO ke toan du,gc trinh bay & Thuyet minh so 2 cua cac bao cao tai chinh hgp nhat. Tong Giam doc cua Tap doan cung chiu trach nhiem doi vai viec bao ye cac tai san dm Tap doan va thkrc hien

I cac ben phap hgp19 de ngan ngiya va phat hien cac gran Ian va cac sai sot khac.

PHE CHUAN CAC BAO CAO TAI CHINH HO'P NHAT

Theo day, toi phe chu6n cac bao cao tai chinh hap nhk dinh kern tiy trang 5 Ten trang 47. Cac bao cao tai chinh hqp nhk nay phan anh trung th‘pc va hgp 19 tinh hinh tai chinh cua Tap doan tai nRay 31 thang 12 nam 2016 caw nhu' ket qua hopt dOng kinh doanh va tinh hinh lu'u . chuyen tien to cho nam tai chinh ket thijc cung ngay neu tren, phu hap vai cac Chuan mu'c Ke toan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy dinh phap19 co lien quan Ten viec lap va trinh bay bao cao tai chinh hop nhat.

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Le Qu9 Dinh T6ng Giam doc

Tinh ThU'a Thien — Hu6, nutc CHXHCN Viet Nam Ngay 28 thang 3 nam 2017

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pwc

BAO CAO KIEM TOAN DOC LAP GU'I CAC CO DONG VA HO! DONG QUAN TR! CUA CONG TY CO PHAN XAY LAP THUA THIEN HUE

ChUng t6i cl5 kiem took) bao cao tai chinh hop nhat kern theo cua Cong ty Co phAn Xay lap Tht:ra Thien Hue ("Cong ty") va cac cong ty con (goi chung la "rap doan") du,gcl5p ngay 31 thang 12 nam 2016, va du'o'c Tong GiOm dOc T5p dOn phe duyet ngay 28 thang 3 nam 2017. Bao cao tai chinh hop nhat nay bao g6m: bang can cloi ke toan hgp nhat tai ngay 31thang 12 ,narn 2016, bao cao ket qua heat clang kinh doanh hop nhat, bao cao Iu'u chuyen tien hgp nhat cho nam tai chinh ket thilc cung ngay neu ten, va thuyet minh bao cao tai chinh bao gOm cac chinh sach Ice toan cho yeu trang 9 den trang 47.

Trach nhiem cua Ban Giam doc

T6ng Giam doc T5p doan chiu trach nhiem ye yi0c15p va trinh bay trung thu,9 va hap 19 bao cao tai chinh hop nhat cua T5p doan theo cac Chuan my,c Ke toan Viet Nam, Che do Ke toan Doanh nghiep Viet Nam va cac qui dinh phap 19 co lien quan den,viecl5p va trinh bay bao cao tai chinh‘ hop nhat va chiu trach nhiem ye kiem soat nal ba ma Tong Giam doc xac dinh la can thiet de dam bao cho viecrap va trinh bay bao cao tai chinh hgp nhat khong co sai sot tong yeu do gian 15n ho5c nham Ian.

Trach nhiem cua Ki6m toan vien

Trach nhiem cua chung toi la du'a ra 9 ki6ny'd bao cao tai chinh h.93 nhAt nay du'a ten ket qua cuac kiem toan. ChOng toi scla tien hanh kiem toan theo cac Chuan rmx Kiern * toan Viet Nam. Cac chuan mix nay yeu cau chOng tOi tualn thu chu5n MlyC va cac quy dinh ye dao clt:Pc nghe nghiep, 15p ke hoach va thu'c hien cuoc kiem toan de dat du,cyc su' dam bao hop 19 ye viec lieu bao cao tai chinh cua T5p doan co con sai sot tong y4u hay kh6ng.

C6ng viec kiem toan bao g6m thcpc hien cac thu tuc nhAm thu th5p cac bAng,chipng kiem toan ye cac so lieu va thuyet minh ten bao cao tai chinh hgp nhat. Cac tht] tuc kiem toan duvc chon dkra ten xet doan cua kiem toan vien, bao gOm clanh gia rui ro co sai sat tong yeu trong bao cao tai chinh do gian 15n hoc nham Ian. Khi thu,c hien,clanh gia cac rui ro nay, kiem toan vien cla xem xet kiem soat nal ba T5p doan lien quan den viec 15p va trinh bay bao cao tai chinh trung thix va hop 19 nham thiet ke cac thin tuc kiem toan phO hop vai tinh hinh thkfc te, tuy nhienhong nham muc dich du'a ra 9 kien ye hieu qua cua kiem soat not ba cua T5p doan. COng viec kiem toan cung bao gOm viec clanh gia tinh thick hgp cua cac chinh sach ke toan &Ego ap dung,va tinh hop 19 dm cac u,Oic tinh ke toan cua Tong Gam doc cung nhu' clanh gia viec trinh bay tong the bao cao tai chinh hop nhat.

Chung t6i tin tu'ong rang cac b5nq chU'ng ki6m toan ma chung toi da thu thap duigc la d ray du va thich hgp lam co' so, cho 9 kien kiem toan cua chUng t6i.

C6ng ty TNHH PricewaterhouseCoopers Viet Nam, Lau 8, Saigon Tower, 29 La Duan, Quan 1, TP. HO Chi Minh, Viet Nam DT: +84 (8)38230796, www.pwc.com/vn

Quang Huy S iay CN DKHN kiem toan: 18 2016-006-1

CONG TY

RA CH NH! PEENTE

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m eters

pwc

Y kVen cua Kiem toan vien

Theo 9 kien cua chi:Jr-19 t6i, bao cao tai chinh hgp nhAt da phan anh trung thu'c va ho'p Ii', tren cac khia canh trong yeu tinh hinh tai chinh cua T5p doan tai ngay 31 thang 12 nam 2016, ding nhu' ket qua hot (16ng kinh doanh va tinh hinh lu'u chuyen tien to cho narn tai chinh ket thilc ding ngay neu ten, phu hgp v&i cac Chuan max Ke pan Viet Nam, Che (16 Ke toan Doanh nghiep Viet Nam va cac quy Binh phap19 c6 lien quan den viecl5p va trinh bay bao cao tai chinh hgp nhat.

Va'n de khac

Cac bao cao tai chinh hgp nha't cua rap doan cho nam tai chinh ket thCic ngay 31 thang 12 nam 2015 du,gc kiem toan mot don vi kiem toan khac ma 9 kien cua hg phat hanh ngay 29 thang 3 nam 2016 la chap nh5n toan phan.

Thay mat va dal dien cho

Cong ty TNHH PricewaterhouseCoopers Viet Nam

So lay CN DKHN kiem toan: 0561-2013-006-1 Chu, k9 Cly quy6n

S6 hieu bao cao kiem toan: HCM5941 TP. Ho Chi Minh, ngay 28 thang 3 nam 2017

Nhix da,neu trong thuyet minh 2.1 cua cac bao cao tai chinh hap nhAt, cac bao cao tai chinh hgp nhat kern theo khOng nham muc dich phan anh tinh hinh tai chinh, ket qua hopt dOng kinh doanh va lu'u chuyen tier) to theo cac nguyen tac va th6ng le ke toan da du'o'c thCra nh5n cac nu,O,c va cac the the khac ngoai nirqc CHXHCN Viet Nam, va hurl nu,a, cung khong,danh cho nhu'ng ngu,o'i SO dung nao khOng biet cac nguyen tac, cac thu tuc va cac th6ng le ke toan Viet Nam.

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CONG TY CO PHAN XAY LAP THU'A THIEN HUE

BANG CAN DOI KE TOAN HQ? NHAT

Ma so TAI SAN

Mau s6 B 01 — DN/HN

Tai ngay 31 thang 12 nam Thuyet minh

2016 VND

2015 VND

100 TAI SAN NGAN HAN 480.873.748.213 415.374.528.647 C . 1

110 1-16n va cac khoan tu'o'ng du'o'ng ti4n 3 200.739.053.400 179.466.495.169 DI 111 Tien 92.079.567.349 90.398.110.505 KH( 112 Cac khoan twang &rang tie'n 108.659.486.051 89.068.384.664 H Pl

120 Cac khoin dau to tai chinh ngan han 4 33.500.000.000 41.150.000.000 II MI

123 Dau tu, nam giu' den ngay ciao han 33.500.000.000 41.150.000.000 He)

130 Cac khoan phai thu ngan han 129.427.384.302 94.522.789.284 131 Phai thu ngan han dia khach hang 5 126.624.439.579 90.746.824.761 132 Tra tru'ac cho nguVi ban ng5n han 7 3.633.150.032 752.007.250 135 Phai thu ye cho vay ngan han 8 5.162.729.993 774.368.993 136 Phai thu ngan han khac 9 17.809.067.456 19.467.068.476 137 Du' ph6ng phai thu ngan han khO doi 6 (24.520.028.011) (17.369.179.525) 139 Tai san thieu ch6 718.025.253 151.699.329

140 Hang ton kho 10 105.521.901.968 88.743.934.775 141 Hang ton kho 105.794.563.180 89.048.857.705 149 Du' ph6ng giam gia hang ton kho (272.661.212) (304.922.930)

150 Tai san ngAn han khac 11.685.408.543 11.491.309.419 151 Chi phi tra tru,o'c ngan han 11(a) 1.703.800.110 1.222.915.251 152 Thug GTGT duvc khau trU' 830.017.805 1.032.872.412 153 Thu& va cac khoan khac phai thu Nha nu,styc 12 9.151.590.628 9.235.521.756

200 TAI SAN DAI HAN 243.136.846.711 234.664.983.473

210 Cac khoan phai thu dai han 2.641.626.437 294.501.800 216 Phai thu dai han khac 2.641.626.437 294.501.800

220 Tai san co dinh 106.385.011.714 108.641.433.450 221 Tai san co6 dinh hau hinh 13(a) 103.580.916.145 105.683.423.232 222 Nguyen gia 239.419.397.456 231.100.456.157 223 Gia tri hao mon lily ke (135.838.481.311) (125.417.032.925)

227 Tai san CO dinh vo hinh 13(b) 2.804.095.569 2.958.010.218 228 Nguyen gia 3.761.808.693 3.761.808.693 229 Gia tri hao mon lay ke (957.713.124) (803.798.475)

230 LEI& dOng san dau tu, 14 42.441.779.892 45.500.373.024 231 Nguyen gia 60.345.211.948 60.345.211.948 232 Gia tri hao mon luy ke (17.903.432.056) (14.844.838.924)

240 Tai san do' dang dai han 45.091.000 3.737.032.152 242 Chi phi xay dung ca ban do' dang 15 45.091.000 3.737.032.152

250 Dau tu' tai chinh dai han 16 69.579.427.364 61.837.916.971 252 iDau tu, vao cong ty lien ket 68.115.825.197 60.715.343.281 253 Dau tu, g6p von vao dun vi khac 1.463.602.167 1.122.573.690

260 Tai san dai han khac 22.043.910.304 14.653.726.076 261 Chi phi tra tarot dai han 11(b) 20.367.665.474 13.508.857.967 262 Tai san thue thu nh5p hoan lai 24 1.676.244.830 1.144.868.109

270 TONG TAI SAN 724.010.594.924 650.039.512.120

Cac thuye't minh tir trang 9 d6n trang 47 la mot phAn cAu thanh cac bao cao tai chinh hqp nhAt nay.

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650.039.512.120

CONG TY CO PHAN XAY LAP THO'A THIEN HUE Miu s6 B 01 — DNIHN

BANG CAN DOI KE TOAN liqP NHAT (tiep theo)

Ti@ ngay 31 thang 12 nam

NGUON VON

Ng PHAI IRA

Thuy6t minh

2016 VND

426.670.960.372

Nov ngin hp 256.971.220.581 Phai tra nguifyi ban ng6n han 17 58.502.523.787 NgLigi mua tra tin tuft ngan han 18 61.213.508.255 Thue va cac khoan phai nOp ngan sach

Nha nutec 19 9.819.155.371 Phai tra ngutei lao clOng 13.938.157.373 Chi phi phai tra ngan han 508.452.185 Doanh thu chu'a thtyc hien ngan han 20(a) 3.878.277.353 Phai tra ngan han khac 21(a) 55.772.504.370 Vay ng6n han 22(a) 43.074.930.649 Dty phOng phai tra ngan han 23(a) 7.312.432.202 Quy khen thu&ng, phiic Igi 2.951.279.036

No, dai han 169.699.739.791 Doanh thu chu'a thu'c hien dai han 20(b) 61.499.499.279 Phai tra dai han khac 21(b) 82.706.014.926 Vay dai han 22(b) 7.509.408.640 Thue thu nhap hoan lai phai tra 24 3.596.461.899 Dky phOng phai tra dai hart 23(b) 14.388.355.047

VON CHC1 SO' HOU 297.339.634.552

V6n chii so, him 297.339.634.552 Von gop cua chill so' hini 25, 26 152.460.000.000 - Co phidu pho thOng có quyen bleu quydt 152.460.000.000 Von khac dm chu sae hO'u 26 8.076.100.000 Quy Tau tu' phat trier' 26 14.713.216.518 Lgi nhuan sau thud chu'a phan phoi, - Lgi nhuan sau thud chu'a phan phOi lily

kd cua cac nam trutec

26 98.852.152.352

52.452.249.414 - bpi nhuan sau thud chu'a phan phoi nam

nay 46.399.902.938 Lo'i ich có (Ring khong ki6m soat 27 23.238.165.682

2015 VND

382.706.426.692

230.263.905.348 62.958.606.278 19.624.680.562

13.233.440.053 22.940.064.607

591.346.833 2.902.100.457

56.660.165.435 37.718.108.156

9.925.836.144 3.709.556.823

152.442.521.344 48.320.582.208 82.348.171.548 6.157.759.640 3.775.245.255

11.840.762.693

267.333.085.428

267.333.085.428 138.600.000.000 138.600.000.000

8.076.100.000 6.997.176.421

90.488.427.348

39.721.732.057

50.766.695.291 23.171.381.659

Ma s6

300

310 311 312 313

314 315 318 319 320 321 322

330 336 337 338 341 342

400

410 411 411a 414 418 421 421a

421b

429

440 TONG NGUON V

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Le Thi Khanh Van Le Van Tai Ngtthi lap - Ke toan tnthng Gam doc tai chinh

Le Qujt Dinh Tong Gam doc Ngay 28 thang 3 nam 2017

Cac thuyel minh tiy trang 9 d6n trang 47 la mot phan cAu thanh cac bao cao tai chinh hop nhAt nay.

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Le Thi Khanh Van Le Va ai Nguol lap - Ke town trueyng

Giam clOc tai chinh

Le Quy Dinh T6ng Giam clOc Ngay 28 thang 3 nam 2017

CONG TY Co PHAN XAY LAP THU'A THIEN HUE MAu so B 02 — DN/HN

BAO CAO KET QUA HOAT HONG KINH DOANH HO'P NHAT

61 62

Doanh thu

Cac khoan giam trir doanh thu

Nam tai chinh k6t thiic ngay 31 thang 12 nam

Thuy6t minh

2016 VND

403.667.627.187

(861.860.234)

2015 VND

402.794.729.470

(798.680.531)

Doanh thu thuisn 30 402.805.766.953 401.996.048.939

Gia van 31 (327.860.138.676) (326.927.196.001)

Lgi nhu5n gap 74.945.628.277 75.068.852.938

Doanh thu hoat clOng tai chinh 32 5.996.081.866 3.878.466.511 Chi phi tai chinh 33 (2.981.774.956) (2.859.985.555) - Trong c16: Chi phi îãì vay (2.916.080.773) (2.777. 289. 637) Phan lai trong Gong ty lien ket 15.804.229.128 9.419.359.189 Chi phi ban hang 34 (7.708.370.568) (5.910.804.538) Chi phi quan ly doanh nghiep 35 (39.328.821.262) (26.965.680.831)

Lgi nhu5n thuAn tiv host clang kinh doanh 46.726.972.485 52.630.207.714

Thu nhap khac 9.530.518.469 11.916.965.476 Chi phi khac (2.863.977.644) (1.979.799.351)

Lgi nhu5n khac 6.666.540.825 9.937.166.125

Tang lqi nhu5n kb' toan trux5ec thud 53.393.513.310 62.567.373.839

Chi phi thud TNDN hilen hanh 38 (6.481.907.337) (8.826.231.687) Chi phi thud TNDN ho5n Iai 38 710.160.077 437.680.507

Lo'i nhu5n sau thud TNDN 47.621.766.050 54.178.822.659

Phan [36 cho: Lai nhu5n sau thud cCia cong ty me 46.399.902.938 50.766.695.291 Lgi nhu5n sau thud cCia co clang khong ki6m scat 1.221.863.112 3.412.127.368

Ma so

01

02

10

11

20

21 22 23 24 25 26

30

31 32 40

50

51 52

60

70 Lai co, ban Wen c6 phi6u, 71 Lai suy gia en co phieu

I

3.520 3.200

Cac thuyet minh by trang 9 d6n trang 47 la Wit phAn thu thanh cac bac, cao tai chinh hop nha't nay.

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CONG TY CO PHAN XAY LAP THUA THIEN HUE Mau so B 03 — DN/HN

BAO CAO LU'U CHUYEN TIEN TE HO'P NHAT (Theo phu'o'ng phap gian tiep)

Nam tai chinh ket thac ngay 31 thang 12 nam

LU'U CHUYEN TIEN TO' HOAT BONG KINH DOANH

ThuyOt minh

2016 VND

Lo'i nhu4n tru'o'c thuO 53.393.513.310 Dieu chinh cho cac khoan: ,

Khau hao tai san co dinh va bat Ong san dau tu' 13,14 16.612.325.326 Cac khoan du, phong 13.853.990.841 LO chenh tech t9 gia hai doai do danh gia lai cac khoan muc tien to co gOc ngoai to 65.694.183 Lai tO' hoat Ong dau tu, (13.984.532.557) Chi phi lai vay 33 2.916.080.773

Lo'i nhukn tip ho* dOng kinh doanh trustrc nhii,ng thay doi von km thing 72.857.071.876 (Tang)/giarn.cac khoan phai thu (36.419.651.015) Tang hang ton kho (16.745.705.475) Tang/(giam) cac khoan phai tra 35.294.311.095 (Tang)/giam chi phi tra tru,ac (7.339.692.366) Tien.lai vay (la tra (2.916.080.773) Thue thu nhap doanh nghiep da nOp 19 (9.032.053.044) Tien chi khac tili, host d'Ong kinh doanh (4.940.572.339)

Lu'u chuyen tien thuan tO' hot dimg kinh doanh 30.757.627.959

LU'U CHUYEN TIEN TU' HOAT HONG DAU TU' Chi de mua sam, xay dungTSCD (13.783.236.982) Thu tir thanh 19, nhu,ung ban TSCf) 384.170.761 Chi cho vay (4.388.361.000) Thu h6i cho vay Chi dau tu' g6p vein vao dan vi khac Thu hoi Tau tu' Op von vao dan vi khac 7.984.400.000 Thu lai cho vay, co tU'c va 101 nhuan du,gc chia 7.469.486.000

Lu'u chuyen tien thuan tO' hot dOng dau tu' (2.333.541.221)

LU'U CHUYEN TIEN TU' HOAT DQNG TAI CHINH Thu tO' phat hanh co phieu Thu tif vay Nan han 117.089.669.632 Chi tra ricy gi5c vay (110.381.198.139) Chi tra CO tO'c cho chu s& him (13.860.000.000)

Lu'u chuyen thuan tO' host Ong tai chinh (7.151.528.507)

Lu'u chuyen tien thuan trong nam 21.272.558.231

TVen va tu'o'ng du'o'ng tien diu_nam 3 179.466.495.169 Anh hu,o'ng cua thay dOi t9 gia h6i doai quy doi ngoai to

Ma so

01

02 03 04

05 06 08

09 10 11 12 14 15 17 20

21 22 23 24 25 26 27 30

31 33 34 36 40

50

60 61

2015 VND

62.567.373.839

17.933.341.188 7.796.110.722

82.695.918 (8.435.706.146) 2.777.289.637

82.721.105.158 55.863.507.744 (5.968.228.698)

(56.434.906.537) 27.571.293.119 2.777.289.637 (8.960.038.146)

(16.263.112.137) 81.306.910.140

(4.480.946.535) 518.052.928

(9.477.549.691) 9.772.151.339

(48.693.832.000) 7.543.832.000

11.151.381.193 (33.666.910.766)

1.778.350.000 85.159.782.413 (86.832.881.153) (12.276.520.500) (12.171.269.240)

35.468.730.134

143.997.765.035

70 Tien va tu'o'ng du,o, cu6i nam 179.466.495.169

Le Thi Khanh Van Le Van Tai NguOi rap - Ke toan tnthng Giam clOc tai chinh

Le Q4 Dinh T6'ng Giann doc Ngay 28 thang 03 narn 2017

Cac thuyet minh tO' trang 9 den trang 47 la mot phan

8

cAu thanh cac bao cao tai chinh hap nhat nay.

CONG TY CO PHAN XAY LAP THUA THIEN HUE miu s6 B 09 — DN/HN

THUYET MINH BAO CAO TAI CHINH HO'P NHAT CHO NAM TAI CHINH KET THIJC NGAY 31 THANG 12 NAM 2016

1 DAC DIEM HOAT HONG CUA CONG TY

COng ty Co phAn Xpy LAp Thiya Thien Hu6 ("Cong ty") cluvc hinh thanh till' viec,c6 phAn, hoa Cong ty X5y Lap ThCra Thien Hue, mot doanh nghiep Nha nueec, theo Quyet Binh so 2660/QD-UBND ngay 23 thang 12 narn 2010 cila Uy ban Nhan On Tinh Mira Thien —Hue. Cong ty clugc cap Gray chang nhan clang kjrdoanh nghieplan clAu so 3300101156 do Sev Ke hoach va Dau tu' Trnh ThCpa Thin — Hue ngay 5 thang 1 nam 2011 va Giay chi:mg nhan clang kjr doanh nghiep thay doi Ian thu, 6 ngay 2 thang 8 nam 2016.

Hoat d6ng chinh cila Tap loan la )(ay dtyng cac Ong trinh dan dung, cac Ong trinh cOng nghiep, cong cong, the thao, giao thong, thuy Igi va ha tang ky thuat; tu' van va Om sat thi cong x5y dung va hoar) thien cac cong trinh dan dung, cong nghiep, giao thong va thuy Igi; kinh doanh bat Ong san, co' seY ha tang khu cong nghiep va dan Cu'; san xuat vat lieu xay dung; kinh doanh va khai thac (la, cat, sal; va san xuat san ph5m khac till' g6.

Chu kji san xuat kinh doanh thong thlygng cua Tap cloan la 12 thang.

Tai ngay 31 thang 12 nam 2016, Tap cloan CO 1.593 nhan vien (ngay 31 thang 12 nam 2015: 1.731 nhan vier)).

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CONG TY CO PHAN XAY LAP THCYA THIEN HUE M'iu so B 09 — DN/HN

2 CAC CHINH SACH KE TOAN CHU YEU

2.1 Co, so, dm viec lap cac bao cao tai chinh hop nhit

Cac bao cao tai chinh hap nhAt da du'o'c lap theo cac Chun max K6 toan Vit Nam, Ch4 d6 Ke toan Doanh nghiep Viet Nam va cac quy dinh phap ljt co lien quan den viec lap va trinh bay bao cao tai chinh. Bao cao tai chinh hap nhat du'ac lap theo nguyen tac gia gOc.

Cac bao cao tai chinh hap nhAt kern theo khOngnham muc 'zilch trinh bay ti9h hinh tai chinh, ket qua kinh doanh va tinh hinh Iu'u chuyen tien to theo cac nguyen tac va thOng 10 ke toan thuang dugc chap nhan :6' cac nuac va cac the the khac ngoai huac Viet Nam. Cac nguyen tac va thaw 10 ke toan six dung tai nuac Viet Nam co the khac yeti cac nguyen tac va thong 10 ke toan tai cac wen va cac the the khac.

2.2 Nam tai chinh

Nam tai chinh cua Tap doan bAt dk tiy ngay 1 thang 1 den ngay 31 thang 12.

2.3 Do'n vi tien t',0 sil, clung trong 114 toan

Dan vi tien to sir dung trong ice toan va du'ac trinh bay tren bao cao tai chinh IA DOng Viet Nam ("VND").

Cac nghiep vu phat sinh bang ngoai to dugc quy d6i theo ty gia giao dich thu'c to ap dung tai ngay phat sinh nghiep vu. Chenh lech ty gia phat sinh tt:r cac nghiep vu nay dugc ghi nhan IA thu nhap hoac chi phi trong bao cao ket qua hoat (16ng kinh doanh.

Tai san VA ng phai tr:a bang tien to co g6c ngoai to tai ngay cua bang can doi ke toan Ian lugt dugc quy doi theo ty gia mua va t9 gia ban ngoai to cua ngan hang thuang mai nai Tap doan thuang xuyen co giao dich ap dung tai Nay pang can dOi Ice toan. Cac khoan ngoai CO giri ngan hang tai ngay cua bang can doi ke toan dugc quy dOi theo ty gia mua do chinh ngan hang nai Tap doan ma tai khoan ngoai te. Chenh rech tjt gia, phat sinh tiF viec quy doi nay dugc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua hopt d6ng kinh doanh.

2.4 Co, so' hop nhAt bao cao tai chinh

Tap doan lap bao cao tai chinh hap nhat theo Thong tu' 202/2014/TT-BTC, — Huang clan phuang phap lap va trinh bay bao cao tai chinh hap nhat.

Cong ty con

COng ty con IA nhung doanh nghiep ma Tap doan có quy6n chi,phoi cac chinh sach tai chinh va hoat dcmg dm, doanh nghi0p, thuong di kern sla viec narngiu, han mot nu'a quyen bleu quyet. Su ton tai va tinh, him hieu cua quyen bleu quyet beim tang dang du'ac thuc thi hoac du'ac chuyen doi se du'ac xem xet khi danh gia lieu Tap doan co quyen kiern soat doanh nghi0phay khong. C6ng ty con dugc hap nhat,toan b6 ke tir ngAy quypn kiern soat da chuyen giao cho Tap doan. Vic hgp nhat cham dt:Ft Ice tt:FlOc quyen kiern soat khOng con.

11

CONG TY CO PHAN XAY LAP THCFA THIEN HUE Mau so B 09 — DN/HN

2 CAC CHINH SACH KE TOAN CHU YEU (tiep theo)

2.4 Co, so' hop nhat bao cat) tai chinh (tiep theo)

Cong ty con (ti6p theo)

Pht.rang phap ice tan mua duvc T5p doan sir dung de hach toan viec mua cong ty con. Chi phi mua duvc ghi nh5n theo gia tri hgp19 cua cac tai san dem trao doi, cong cu von du'o'c phat hanh va cac khan no' phai tra da phat sinh ho5c,d5 thi.ra nh5n tai ngay dien ra viec trao doi, cong vai cac chi phi lien quan tn.yc tiep den viec mua. Cac tai san xac Binh duvc, no' phai tra va nhirng khoan na tiem tang da duvc thira nh5n khi hop nh5t kinh doanh duvc xac Binh tuft het theo gia tri hqp 19 tai ngay mua khong ke den 10 ich cua co clang khong kiem sat. Khoan vu,gt trOi gic.ra chi, phi mua so vai phan seY‘hCru cua ben mua trong gia tri tai san thuAri du,cyc‘xem la Igi the thirang mai. s Neu phan so, hCru ben mua trong gia tri hop 19 tai san thunIO'n ho 'n chi phi mua, phan chenh lOch duvc ghi nh5n ngay vao bao cao ket qua hopt clOng kinh doanh.

Giao dich, cong no' va cac khoan 15i, cac khan to chu'a thkrc hiOn phat sinh giCra cac cong ty trong cOng .,T5p doan duvc lopi trt:r khi hop nhat. Chinh sach ke tan dm cong ty con sung thay dal neu can thie't de dam bao nhAt quan vai chinh sach ke tan Bang du'o'c T5p doan ap dung.

Nghrep vu va lqi ich cua c6 clOng khong kiem soat

T5p doan ap dung chinh sach cho cac nghiOp vu d6i vol c6 clang khong kiem scat giong nhu' nghiOp vu vai cac ben khong thuOc T5p clan.

Lgi ich c6 dong khong kiem sat duvc xac dinh theo tjt1O phAn so' hal cua c6 citing khong kiem sat trong tai san thuan cua dun vi bi mua lai tai ngay mua.

ViOc thai von cue T5p doan trong cong ty con, ma khong dAn den met quyen kiem soat duvc toan twang nhu, cac giao dich von chu so' Chenh loch Oita gia tri thay doi phan so' hCru cua T5p doan trong tai san thuan cua cong ty con va so chi ho5c thu, tix viec thai von tai cong ty con ducyc ghi nh5n vaolgi nhu5n sau thu chu'a phan phoi thuOc von chu sey

Cong ty lien ke't

Cong ty lien ket la Vet ca cac ding ty trong dO T5p clan co anh, hu,o'ng clang Ice nhu'ng khong phfii kiem sat, thi.rong du'o'c the hiOn,thong qua viec nam giir tir 20% den 50% quyen bleu quyet cong ty dO. Cac khoan dau tu' vao cac ding ty lien ket du,g,c hach tan theo phuiang phap vein chi' so' va cluvc ghi nh5n ban dau theo gia goc. Khoan dAu tu' cua T5p doan vao cong ty lien ket bao gom Igi the thu,ang mai phat sinh khi dau tu', trip di nhirng khoan giarn gia tai san lay Ice.

Lgi nhu5n cua T5p doan duvc chia sau khi dau tu' vao cac cong ty lien ket se duvc ghi nh5n vao bao cao ket qua hopt clOng kinh doanh hop nhat, va phan chia cua bien Ong trong cac qu'9 du, tra, sau khi dau tu' ao cac ding ty lken ket se duqc ghi nh5n vao qujt du, trO' hap nhat. Cac khoan thay doi lay Ice sau khi d5u vao cac cong ty, lien ket citivc dieu chinh vao gia ghi so cua khoan dau Khi phan 10 trong lien ket bang hoac vuvt qua lai ich cua T5p doan trong cac cong ty lien ket, T5p dean se khOng ghi nh5n khoan 10 vuvt do tru, khi da phat sinh nghia vu ho5c da thanh tan 110 cho cac Gong ty lien k6t.

12

77.rt..9M 7 "T 4.71,

CONG TY CO PHAN XAY LAP THU'A THIEN HUE MAu s6 B 09 — DN/HN

2 CAC CHINH SACH KE TOAN CHU YEU (ti6p theo)

2.4 Co so' hop nhit bao cao tai chinh (tiep theo)

Cong ty lien ket (ti6p theo)

Cac khoan lai hay 16 chu'a thkpc hien tir cac giao dich not b6 giCra T5p doan vai cac ben lien ket se,duvc lopi tri:y rnik twang Ong vai ph5n lai ich T5p doan trong cac ben lien ket. Cac chinh sach ke toan cua cac ben lien ket duvc thay doi khi can thiet de dam bao SLY nhat quan vai chinh sach 1(6 toan ma T5p doan ap dung.

2.5 Ti4n va cac khoan tvang dwang tien

Tien va cac khoan twang &yang tien bao g6m tien mat tai qu9, tien ngan hang, tien dang chuyen, tien gixi kh6ng kji han va cac khoan dau tu' ngan han khac co thai han dao han ban dau khong qua ba thang.

2.6 Khoan phai thu khach hang

Cac khoan phai thu khach hang duvc the hien theo gia tri ghi ten h6a don goc triP du' phongcac khoan phai thu kh6 dOi duvc u'ac tinh du'a ten viec ra soat cua Tong Giam doc doi vol tat ca cac khok con chu'a thu tai thol di6m cuoi nam. Cac khoan na ducec xac dinh la kh6ng the thu h6i se duvc xoa so.

2.7 Hang ton kho

Hang t6n kho du'o'c th4 hien theo gia th5p han giCra gia goc va gia tri thuk co the thu,c hien duicyc. Gia goc bao gom tat ca cac chi phi mua, chi phi the bien va cac chi phi khac co du'ac hang,ton kho o' dia diem va trang thai hien tai. Trong tru,ang hap cac san

rn pha duvc san xuat, gia goc bao gom tat ca cac chi phi tru,c tiep va chi phi san xuat chung du'a tren mU'c d6 hoat d6ng binh thirang.Gia,goc dm hang hoa bat d6ng san de ban bao cac chi phi di vay lien quan tru'c tiep den viec mua quyen six dung dat, san 15p mat bang, den bb giai toa va thi cong hp tang. Gia g6c duvc xac dinh tren ca so' sau:

Nguyen vat lieu, vat tu' )(ay dkyrig va cong cu, dung cu

Thanh pham va chi phi san xu6t, kinh doanh do' dang cho hopt d6ng san xuat

Chi phi san xuAt, kinh doanh da dang cho hopt d6ng x5y dtyng

Hang h6a bAt d6ng san d4 ban

Binh quan gia quyen

Gia von nguyen vat lieu va lao d6ng trtyc tiep cong chi phi san xuat chung c6 lien quan cluvc phan b6 du,a tren rnik d6 hopt d6ng binh thiyang theo phu,ang phap binh quan gia quyen Gia von nguyen vat lieu va lao d6ng tax tiep cong chi phi san xuat, chung co lien quan tru,c tiep den tiing cong trinh ThLyc to dich danh

Gia tri thuk co the thu,c hien duvc la gia ban u'ac tinh ciia hang t6n kho trong kji kinh doanh binh thu,ang tru, chi phi u'ac tinh de hoan thanh san pharn va chi phi u'ac tinh can thiet cho viec tieu thu. phong duvc 15p cho hang ton kho bi loi thol, ch5m lu'u chuyen va bi h6ng.

13

CONG TY CO PHAN XAY LAP THO'A THIEN HUE MAu so B 09 — DN/HN

2 CAC CHINH SACH KE TOAN CHIT YEU (ti6p theo)

2.8 Diu tu'

(a) Diu tu' nam giii, den ngay ciao h@ri

Cac khoan dau tu' nam giCr den ngay no ,han la cac khoan dhu tu' ma T6ng Giam d6c Tap doan c6 y dinh va co kha nang giC1' den ngay dao han, bao gOm cac khoin tien gCri ngan hang c6 kS' han.

(b) Diu tu' gop von vao do'n vi khac

D'au tu, gap von vao dan vj khac la cac khoan dau tu' vao cong CV von cua dan vi khac nhung khong co quyen kiem soat hoac, (long kiem scat, khong ca anhshu,O'ng dangke cloi vOi ben duvc dau tu'. Cac khoan dau tu' nay duvc ghi nhan ban dau theo gia goc. Du, phOng giam gia dau tu' duvc lap khi Cong ty nhandau tu' bi l0, ngoai trip khoan 10 ma Tong Giam doc Cong ty da du' doan tir khi dau tu'.

2.9 Elo,p d6ng xay dkpng

Flgp d6ng )(ay dung la mot hgp cfOng cluvc thoa thuan de xay dung mot tai san hoac t6 hgp cac tai san c6 lien quan chat the hay phu thuOc Ian nhau ye mat thiet ke, cong nghe, chCrc nang hoac muc Bich six dung ca ban dm chung.

Khi ket qua thu,c hien hgp ciOng )(ay dung c6 th6 u,o'c tinh mot cach clang tin cay thi doanh thu va chi phi lien quan den hgp dOng xay dung duvc ghi nhan trong lq hgp clOng tuvng Crng la doanh thu va chi phi.

2.10 Tai sin co dinh

Tai san co dinh hCpu hinh va tai sari c6 dinh vO hinh

Tai san c6 dinh duvc phan anh then nguyen gia tru, kha'u hao !Cly Ice. Nguyen gia bao gom cac chi phi lien quan tru,c tier) den viec co duvc tai san co dinh.

KhAu hao va hao mOn

Tai san c6 dinh duvc khAu hao theo phuvng phap &Fong th&ng d4 Om dan nguyen gia tai san trong suot thoi gian hiru dung Lift tinh nhu' sau:

Nha cira , May mac thiet bi Phuvng ben van tai Thiest bi quan lji Quyen khai thac m6 Tai san khac

5 — 25 nam 3 — 10 nam 3-20 nam 3— 10 nam 7-31 nam 4 — 25 nam

Quyen sir dung dat kh6ng thoi han duvc ghi nhan theo gia goc va khong kha'u hao.

Thanh I.

Lai va 176 phat sinh_dothanh l', phuvng ban tai san c6 dinh du'o'c xac dinh bAng s6 chenh lech giu'a so tie thu thuan do thanh lji 01 gia tri con lai cua tai san va du'o'c ghi nhan la thu nhap hoac chi phi trong bao cao ket qua hoat dOng kinh doanh.

14

CONG TY CO PHAN XAY LAP THCYA THIEN HUE MAu so B 09 — DN/HN

2 CAC CHINH SACH KE TOAN CHID YEU (ti6p theo)

2.10 Tai san c6 dinh (tie), theo)

Xey thing ca ben da dang

Cac tai san trong qua trinh xay thing phyc vu muc Bich san xuAt,,cho thud hoac quan tri, hoac cho bat ki muc dich nao khac, duvc ghi nhan theo gia gOc. Chi phi tap hgp bao gom chi phi cho cac chuyen gia va do vol tai san du diey kiOn, chi phi vay duvc ghi nhan phi' hap vO,i chinh sach ke toan cua Tap doan. Khau hao cua nhCing tai san nay, cung gi6ng nhu' cac bpi tai san c6 dinh khac, se bat dau duvc trich khi tai san da san sang cho muc dich st:y dung.

2.11 Thud hoat dOng

Thud hoat Ong is loai hinh thud tai san c6 dinh ma phk Ian riii ro va Igi ich On Ii6n veyi quyen so' hipu cua tai san thu6c ye ben cho thud. Khoan thanh toan dual hinh thCrc thud hoat cl6ngguvc hach toan vao bao cao ke't qua hopt d6ng kinh doanh theo phuvng phap direYng thang dcra tren thoi han thud hopt d6ng.

2.12 Bat Ong san diu tu'

Nguyen gia cua bat Ong san d6'u tu, la toan b6 cac chi phi (ti6'n hoac tuvng du,o,rig tien) ma, Tap cloan loos ra hoac gia tri hgp Ijicua cac khoan khac du'a ra trao doi (le co duvc bat d6ng san dau tu' tinh den thoi diem mua hoac xay dung hoan thanh bat Ong san Tau tu' do.

Kheu hao

Bkt d6n9 san dAy tu' riSm giir d4 cho thud du'o'c khau hao theo phu'o'ng phap clu,o'ng thang de giam dan nguyen gia tai san trong thoi gian SO' dung u,ac tinh nhu' sau:

Nha cu,a 10 — 25 narn Khac 4 — 10 nam

Thanh lk

Lai va 16 do thanh ljr bat Ong san cihu tu' duvc xac dinh bAng s6 chenh lOch giCra tin thu thuan do thanh Iji vol gia tri con lai cua bat ci6ng san dau tu' va duvc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua hopt Ong kinh doanh.

2.13 Chi phi tra tru,o,c

Chi phi tra tuft bao g6m cac chi phi tra tru,6,c nOn han va chi phi tra tru,O'c dai han, ten bang can clOi ice toan. Cac khoan chi phi tratruck nay duvc ghi nhan theo gia gOc va duvc phan 136 theo phu'o'ng phap direYng thang cilia ten theyi gian hu,u dung u,O'c tinh.

15

CONG TY CO PHAN XAY LAP THCPA THIEN HUE Mau so B 09 — DN/HN

2 CAC CHINH SACH KE TOAN CHU YEU (ti6p theo)

2.14 No, phai tra

Cac khoan na phai tra duvc phan loaf dkra vao tinh ch5t bao gOm:

• Phai tra ngubi ban gOm cac khoan phai tra mang tinh chAt thuvng mai phat sinh tCr giao dich mua hang hoa, dich vg.

• Phil tra khac gam cac khoan phai tra khong co tinh thu'o'ng mai, khdong lien quan den giao dich mua, ban, cung cap hang hoa dich vu.

Cac khoan na phai tra duvc phan bpi ng6n han va dai han tren bang can de:ii ke toan can CC1 theo ky han con lai cua cac khoan phai tra tai ngay cua bang can cloi ke toan.

2.15 Chi phi di vay

Chi phi di vay lien quan trtyc ti6p doi vai boat Ong xay dung hoac san xuat bat kji tai san du tieu chuan se du'o'c von h6a trong thai gian ma cac tai san nay dkrac hoan,thanh va chuan bi clua vao sir dung. Chi phi di vay khac duvc ghi nhan trong bao cao ket qua hoat Ong kinh doanh khi phat sinh.

2.16 Chi phi phai tra

Bao gi5m cac khoan phai tra cho hang hoa, dich vu da nhan duvc tU' ngubi ban trong ki bao cao nhu'ng thkrc to chu'a chi tra do chu'a co hoa clan hoac chu'a du ho so', tai lieu ice toan, duvc ghi nhan vao chi phi san xuat, kinh doanh cua kji bao cao.

2.17 Cac khoan dty ph6ng

Cac khoan du, phOng duvc ghi nhan khi: Tap doan co nghia vu no' hien tai, phap ly hoac lien clod, phat sinh tCr cac Sy' kien da xay ra; viec thanh toan nghia vu no' co the se clan den skr giarn sOt ye nhCrng lai ich kinh to va gia tri cua nghia vu no' do duvc Lick tinh mot cach clang tin cay. Du phong khong duvc ghi nhan cho cac khoan 16 hoat d6ng trong tu'o'ng lai.

Du phong duvc tinh ten co' seY cac khoan chi phi du, tinh phai thanh toan nghia vu na. N4u anh Wang y6 gia tri thoi gian cua tien la tong yeu thi du phong duvc tinh tren co' so' gia tri hien tai vai tY 10 chret khAu trirac thu6 va phan anh nhirng clanh gia fret" thi truteng hien tai ve gia tri th&i gian cua tren va rui ro cu th6 cua khoan no' do. Gia tri tang len do anh hudeng cua yeu to thai gian duvc ghi nhan la chi phi di vay.

2.18 Dkr phong tro, cap thoi viec

Theo Luat Lao d6ng Viet Nam, ngubi lao d6ng cua Tap doan cl5 lam viec thubng xuyen du 12 thang tra len duvc hverng khoan tra cap th6i viec. Thai gian lam viec de tinh tra cap thOi viec la tong thai gian ngireri lao d6n9 d5 lam viec thkrc to cho Tap doan trix di thai gian ngubi lao d6ng c15 tham gia bao hiern that nghiep theo quy dinh cua phap luat va thai gian lam viec da duvc Tap doan chi tra tra cap thoi viec.

Tra cap thoi viec cua ngueri lao d6ng du'o'c trichtrirac cu6i m6i ky bao cao theo tjt 10 bang mot nCra hoac mot thang lu'o'ng binh quan cho moi nam lam viec. MCPC lu'o'ng binh quan thangcle tinh tra cap thOi viec dkra!ren min lu'o'ng binh quan cua sau thang gan nhat tinh den trkrac ngay lap bang can cloi ke toan nay.

Khoan trich trutec nay &vac sir dyng de' tra mot Ian khi ngubi lao Ong cham dCrt hap &Ong lao d6ng theo quy dinh hien hanh.

16

CONG TY CO PHAN XAY LAP THCM THIEN HUE Mau so B 09 — DN/HN

2 CAC CHINH SACH KE TOAN CHU YEU (tiep theo)

2.19 Doanh thu chu'a thu'c hien

Doanh thu chu'a thu'c hien la khoan doanh thu nhk truac bao g6m s6 tin cua khach hang da tra truck cho mot hoc nhieu kji k'e toan ye cho thue,tai san. T5p doan ghi nh5n cac khaki doanh thu chu'a thu'c hien tu'o'ng Ung phan nghia vu ma T5p doan se phai thu'c hien trong tu'o'ng lai.

2.20 \in chi so' hiru

Von gOp c6 phk cua cac c6 (long duvc ghi nh5n theo s6 thu'c to gop cua cac co VOn gop cua chil so' hCru duvc phan anh theo menh gia cua CO phieu.

V6n khac cua chu so' hCpu: phan anh gia tri cac khoan von khac cua chi.' so' hCru tai thai diem bao cao.

Lqi nhu5n sau thue chu'a phan phoi phan anh ket qua kinh doanh (15i, 16) sau thue thu nh5p T5p doan tai th61 diem bao cao.

2.21 Phan chialof nhuan than

Lqi hhu5n thuk sau thue thu nh5p doanh nghiep co the duvc chia cho cac nha c6 Tong sau khi duvc Dai h6i dung CO (long phe duyet va sau khi da trich 15p cac quy du, ph6ng theo le cua T5p doan va cac quy Binh cua phaplu5t Viet Nam.

T5p doan trich lap cac (guy sau:

(a) Quji Tau tu, phat tri6n

Quy d'au tu' phat tri4n duck trich 15p tb, Igi nhu5n thuk cua T5p doan va dugc cac c6 dOng phe duyet tai Dai hO:i Ong Co dung. Quji nay duvc trich 15p nhAm phuc yo viec ma r6ng hopt d6ng ho5c dau tu' chieu sat.] cua T5p (loan.

(b) Quji khen thu,o,ng, phiic 191

Quji khen thudeng, ph6c lo'i duvc trichl5p,tb, nhu5n thuAn cua T5p doan va ducyc cac co (long phe duyet tai Dai hOi (long CO dOng. Quy nay duvc trich 15p de khen thuomg, khuyen khich vat chAt, dem lai Icyi ich Chung va n5ng cao phac Igi cho c6ng nhan vien cua T5p dok.

2.22 Ghi nhan doanh thu

(a) Doanh thu ban hang

Doanh thu ban hang duvc ghi nh5n trong bao cao ket qua hoat dOng kinh doanh hgp nh5t khi dOng thoi thaa man tat ca nam (5) (lieu kien sau: , • COng ty da chuyen giao phan !dm rili ro va Igi ich On lien vol quyen so' hCru san

pharn hOc hang hoa cho ngu,ol,mua; • Cong ty khong,can nam giu, quyen quan ljr hang hoa nhu' ngu,eyi so' hCru hang hoa

hOc quyen kiem soat hang hoa, • Doanh thu duvc xac Binh tirong dOi chac chan; • COng ty se thu duvc loi ich kinh to tir giao dich ban hang; va • Xac clinh clu'cyc chi phi lien quan den giao dich ban hang.

17

CONG TY CO PHAN XAY LAP THU'A THIEN HUE Miu s6 B 09 — DN/HN

2 CAC CHiNH SACH KE TOAN CHU YEU (ti6p theo)

2.22 Ghi nh4n doanh thu (ti6p theo)

(a) Doanh thu ban hang (ti6p theo)

Doanh thu khong duvc ghi nh5n khi co yeu t6 kh6ng chac chan mang tinh trong ye'u ve kha nang thu duvc tien ban hang ho5c kha nang hang ban bi tra lai.

Doanh thu duvc ghi nh5n phi' hap vai ban chat ho'n hinh thCrc va duvc phan b6 theo nghia vu cung U'ng hang hOa. Tri.PoTig hap T5p doan dung thanh pham, hang hOa de khuyenmai cho khach hang kern theo dieu kien mua hang dm T5p doan thi T5p doan phan,bO so tien thu duvc de tinh doanh thu cho ca hang khuyen mai va gia tri hang khuyen mai duvc tinh vao gia von hang ban.

(b) Doanh thu tip ho,p d6ng xay dung

Khi ket qua thkrc hien hcyp d'Ong xay,dting co the duvc udec tinh mot cach clang tin cay, thi doanh thu va chi phi lien quan den hap &Ong duvc ghi ri,h5n tuang Ung v&i phan cong viec da hoan thanh duvc khach hang xac nh5n va xuat hoa dan. Cac khoan tang giam khOi luvng cong viec, cac khoan thu, boi thu*ng va cac khoan thu khac chi duvc hach toan vao doanh thu khi da thong nh5t va xac nhan vai khach hang.

(c) Doanh thu tip cho thud bit thing san diu tu'

Doanh thu tip cho thud bat d6ng san dau tu' theo hop d6rig thud hoat d6ng du'ac ghi nh5n trong bao cao ket qua hoat d6ng kinh doanh hap nhat theo phu'ang phap &pang thang trong suot thoi gian cho thud.

(d) Doanh thu ban dit nen va dit da xay dy,ng co' so, ha tang

Doanh thu ban dat nen va dat day xay dvng co' so: ha tang cluvc ghi nhan trong bao cao ket qua hoat dong kinh doanh hap nhat khi dat nen va dat (la )(ay thing ca so' ha tang . duvc chuyen giao cho khach hang.

(e) Thu nh4p lai

Thu nh5p lai duvc ghi nhan khi duvc Wong.

(f) Thu nh:ap tip c6 tin

Thus nhlap tip c6 tirc duvc ghi nhan khi Tap doan xac 15p quyen nhan c6 tt:Fc tip cac don vi dau tu'.

2.23 Cac khoin gram fru, doanh thu

Cac khoan giam trip doanh thu bao g6m hang ban bi tra iai 9 Om gia hang ban; Cac khoan giam trip doanh thu phat sinh cong kjt tieu thu san phasm duvc ghi nhan dieu chinh giam doanh thu kS/ phat sinh.

Cac khoan giam trip doanh thu doi voi san phAm tieu thy trong lq, phat sinh sau ngay dm bang can doi ke toan nhu'ng tuft thol di6m phat hanh bao cao tai chinh cluvc ghi nhan dieu chinh giam doanh thu cila kS' 15p bao cao.

18

LONG TY CO PHAN XAY LAP THU'A THIEN HUE MAu so B 09 — DN/HN

2 CAC CHINH SACH KE TOAN CHU YEU (ti6p theo)

2.24 Gia von

Gia von la tang chi phi phat sinh cua hang hop xuat ban v5 dich vu cung cap cho khach hang trong ky, duvc ghi nh5n theo nguyen tac phO hop v61 doanh thu va nguyen tac th5n trong.

2.25 Chi phi tai chinh

Chi phi tai chinh phan anh nhCrng khoan chi phi hoat dOng tai chinh phat sinh trong 1(9 ch6 yeu bao g6m chi phi lei vay.

2.26 Chi phi ban hang

Chi phi ban hang phan anh cac chi, phi thu,c t6 phit sinh trong qua trinh ban sari ph6m, hang hoa, cung cap dich vu, chu yeu bao gom chi phi nh5n vien.

2.27 Chi phi quail ly doanh nghiep

Chi phi qu:an ly doanh nghiep phan anh cac chi phi quan 19 chung cua T5p doin chi] yeu bao g6m chi phi nhan vien, du' phong tro' cap thoi viec v5 chi phi khau hao.

2.28 Thu6 thu nha'p hien hanh va thud thu nt4p hoan lai

Thu,4 thu nh5p doanh nghiep bao toan b6 s6 thud thu nh5p tinh ten thu nh5p chlu thud thu nh5p doanh nghiep, ke ca cac khoan thu nh5p nh5n dixo'c ti' hoat dOng san xuat, kinh doanh hang hoa dich vu tai nu,ac ngoai ma Viet Nam chu'a kjt hiep dinh ye tranh danh thud hai Ian. Chi phi thud thu nh5p bao gam chi phi thud thu nh5p hien h5nh va chi phi thud thu nh5p hoan lai.

Thue thu nhlap hien hanh 15 s6 thud thu, nh5pdoanh nghiep phai n6p ho5c thu h6i duvc tinh tren thu nh5p chu thud va thud suet thud thu nh5p doanh nghiep cua nam hien hanh. Thue thu nh5p hien hanh v5 thud thu nh5p hoan lai du'ac ghi nh5n la thu nh5p hay chi phi khi xac dinh Iai nhu5n ho5c 16 dm ky phat sinh, ngoai true trt.,rong hop thud thu nh5p phat sinh mot giao dich ho5c su' kien duvc ghi nh5n tru'c tiep vao von chu so' hCru trong cung k9 hay mOtk9 khac.

Thu4 thu nh5p hoan Iai du'oc tinh dAy du, six dung phtiong thCrc cong ncy, tinh ten cac khoan chenh lech tam thol giCr,a gia tri ghi so cua cac khogn Ml,IC tai san va no' phai tra ten bao cao tai chinh hop nhat va co' so' tinh thud thu n,h5p cua cac khoan muc nay. Thue thu nh5p hoan lai khOrslg duvc ghi nh5n khi no' thud thu nh5p hoar' lai phai tra phat sinh ghi nh5n ban dau cua mot tai san hay no' phai tra cua mot giao dich ma , giao dich nay khong phai la giao dich sap nh,lap doanh nghiep, kh,Ong co anh hu,o'ng den

nhu5n toan ho5c lcyi nhu5n/16 tinh thud thu nh5p tai thai diem phat sinh giao dich. Thue thu nh5p hoan Iai duvc tinh theo thud suet du, tinh duvc ap dung tron9 k9 ma tai san cluvc thu hal ho5c khoan nce phai tra cluvc thanh toan du'a tren thud swat d5 ban hanh ho5c xem nhu' c6 hieu tai ngay dm bang can dOi ke toan hop nhat

Tai san thud thu nh5p hoan Iai duvc ghi nh5n khi co kha nal-1g se co 191 nhu5n tinh thud trong tu,ang lai de sir dung nhirng chenh lech tam thol duvc khAu trip.

2.29 Chia co tU'c

Co tCrc cua T5p doan duvc ghi nh5n la mot khoan phaltra trong cac bao cao tai chinh cua ky ke toan ma c6 tCrc duvc thong qua tai Dai h6i &mg Co Ong.

19

CONG TY CO PHAN XAY LAP THU'A THIEN HUE miu so B 09 — DN/HN

2 CAC CHINH SACH KE TOAN CHU YEU (ti4p theo)

2.30 Cac ben lien quan

Cac doanh nghiep, cac Ca nhan, tru'c tiep hay gian tiep qua mot hoac nhi6u trung gian, co quyen kiem soat Tap doan ho59 chiu sty kiem scat cua Tap doan, ho5c cung chung su' kiern soat vaei Tap (loan, bao Om ca ding ty me, cong ty con va cong ty lien ket la cac ben lien quan. Cac ben lien ket, cac ca nhan tru'c tiep ho5c gian tiep nam quyen bleu quyet cua Tap doan ma, co anh hung clang Ice doi vdri Tap doan, nhCrng Ca nhan quan 19 ch6 chOt bao gorn Tong Giam Mc Tap do0, nhirng thanh vien mat thiet trong gia dinh cua cac ca nhan nay ho5c cac ben lien ket nay ho5c nhCrng cong ty lien ket voi cac Ca nhan nay cung duvc coi la ben lien quan.

Trong viec xem xet tirng moi quan he cua cac ben lien quan, Tap doan can cir vao ban chat ciia mai quan he chCr kh6ng chi hinh thirc phap19 dm cac quan he do.

2.31 BS° cao 131) phan

MOt bOphan la mot hgp phAn có the xac dinh rieng biet cua Tap doan tham gia vao viec cung cap cac sari pham ho5c dich vu lien quan (IDO phan chia theo hoat clOng kinh doanh), ho5c cung cap san phAm_ho5c dich vu trong mot m6i tithing kinh to cu the (130 phan chia theo khu vu'c dial9). Mai 1DO phan nay chiu rui ro va thu duvc Igi ich khac biet veYi cac bO phan khac. Mau bao cao bO phan ca ban cua Tap doan la di:Fa theo !DO phan chia theo hopt dOng kinh doanh.

Thong tin IDO phan cluvc lap va trinh bay phu hgp veyi chinh sach Ice toan ap dung cho viec lap va trinh bay bao cao tai chinh hop 0.61 cua Tap doan nhAm muc dich de giOp ngveYi sir dung bao cao tai chinh hgp nhat hieu CO va danh gia duvc tinh hinh hoat clOng cCia Tap doan mot cach toan dien.

3 TIEN VA CAC KHOAN TU'O'NG DU'O'NG TIEN

2016 VND

2015 VND

Tien mat 233.938.363 796.899.464 Tien girl ngan hang (*) s Cac khoan tuvng &rang tie (**)

91.845.628.986 108.659.486.051

89.601.211.041 89.068.384.664

200.739.053.400 179.466.495.169

Bao Om trong tiep gCri ngan hang 15 so ti 'en 82.706.014.926 dOng (2015: 82.348.171.548 dor2g), giri trong tai khoan phong tea, la khoan tien Cong ty thu clucyc tir viec ban co phan cua Nha nt..rac trong Cong ty (Thuyet minh 21(b)).

Cac khoan tuvng &rang ti 'en the tlien khoan.tie'n gill tai cac ngan hang trong nty&c co k9 han den 3 thang va có lai su5t tt:r 4% den 7,5°/0/nam (2015: 4% den 8%/nam).

20

CONG TY CO PHAN XAY LAP THU'A THIEN HUE Miu s6 B 09 — DN/HN

4 DAU TU' NAM GIU' DEN NGAY DAO HA N

DAL.' tu' nam giii d4n ngay dao han the. hien khoan tin giyi tai cac ngan hang trong nuVc có kS' han gOc tt:r tren 3 thang den 1 nam va duvc hu&ng lai suet tU' 5,4% den 6,95%/nam (2015: 5% d6n 6%/nam).

5 PHAI THU NGAN HAN COA KHACH HANG

Cac ben thCr ba:

2016 VND

2015 VND

Hoc vien phat giao Viet Nam tai Hue 10.637.641.431 - Cong ty c6 phAn Ton {Xing A 9.471.483.507 - Cac khoan khac 103.472.042.207 87.155.575.450

Ben lien quan (Thuyet minh 39(b)) 3.043.272.434 3.591.249.311

126.624.439.579 90.746.824.761

21

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CONG TY CO PHAN XAY LAP THU'A THIEN HUE MAu so B 09 — DN/HN

6 DU' PHONG PHAI THU NGAN HAN KHO 001(ti6p

Chi tit tinh hinh tang Om city ph6ng phai thu ngan

S6 du' dAu kjr Dkr phong trich lap trong nam Hoan nhap clky ph6ng trong nam

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han khO cloi nhu' sau:

2016 2015

VND VND

17.369.179.525 32.297.468.415

7.150.848.486 1.157.931.448 (16.086.220.338)

24.520.028.011 17.369.179.525

7 TRA TRU'O'C CHO NGU'o'l BAN NGAN HAN

2016 2015 VND VND

Ben ba 3.581.550.032 700.407.250 Ben lien quan (Thuy6t minh 39(b)) 51.600.000 51.600.000

3.633.150.032 752.007.250

8 PHAI THU VE CHO VAY NGAN HAN

2016 2015 VND VND

Ben thU' ba 3.293.288.650 348.833.650 Ben lien quan (Thuy4t minh 39(b)) 1.869.441.343 425.535.343

5.162.729.993 774.368.993

9 PHAI THU NGAN HAN KHAC

2016 2015 VND VND

Chi phi den !DO dat 8.992.277.000 14.499.602.930 Cac khoan khac 8.606.126.456 4.749.475.970 Ben lien quan (Thuyet minh 39(b)) 210.664.000 217.989.576

17.809.067.456 19.467.068.476

23

Dai han

2016 2015 VND VND

Chi phi cfen,b6 giai phOng mat bang 8.762.727.545 8.818.233.795 Tien thud dat Khu Cong nghiep Phu Bai 5.076.444.260 Chi phi AD quy'en khai thac 2.494.154.598 Cong cy, dung cu 1.763.962.939 2.914.843.366 Khac 2.270.376.132 1.775.780.806

20.367.665.474 13.508.857.967

11 CHI PHI TRA TRU'O'C

(a) Ngin han

Chi phi tra truck ngAn han la cong cy, dung cu xua't dOng.

(b)

CONG TY CO PHAN XAY LAP THU'A THIEN HUE Mau s6 B 09 — DN/HN

10 HANG TON KHO

Chi phi san xua't kinh doanh da dang

Nguyen vat lieu va vat tu' xay dyng

Thanh phAm COng cu, dung cu Hang hoa bat dOng san

Du ph6ng giam gia hang ton kho

2016 2015 Gia g6c

VND Dkr phong

VND Gia goc

VND Dkr ph6ng

VND

57.837.441.580 (26.203.700) 47.464.806.729 (8.292.000)

23.992.142.237 24.029.589.503 18.313.231.573 (246.457.512) 12.349.599.646 (296.630.930)

5.209.997.415 1.551.186.176 441.750.375 3.653.675.651

105.794.563.180 (272.661.212) 89.048.857.705 (304.922.930)

(272.661.212) (304.922.930)

105.521.901.968 88.743.934.775

12 THUE VA CAC KHOAN KHAC PHAI THU NHA NU'O'C

S6 du' chu y'eu bao g6m s6 tin tam U'ng vao ngan sach Nha nu'O'c cho Uy ban Nhan dan phubng Huang Thy thy'c hien den bu giai phOng mat bAng cho an Thuy • arang.

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CONG TY CO PHAN XAY LAP THUA THIEN HUE Mau s6 B 09 — DN/HN

13 TAI SAN CO DINH (tie)3 theo)

(b) Tai san c6 dinh vo hinh

Quyen sir Quy6n khai

dung dat Phan m6m thic mo

VND VND VND

Nguyen gia Tai ngay 1.1.2016 va ngay

T6ng cong VND

31.12.2016 342.530.000 50.000.000 3.369.278.693 3.761.808.693

Gia tri khiu hao Tai nay 1.1.2016 1.250.001 802.548.474 803.798.475 Kfl'au hao trong ky 7.500.001 146.414.648 153.914.649

Tai ngay 31.12.2016 8.750.002 948.963.122 957.713.124

Gia tri con 1?i Tai ngay 1.1.2016 342.530.000 48.749.999 2.566.730.219 2.958.010.218

Tai ngay 31.12.2016 342.530.000 41.249.998 2.420.315.571 2.804.095.569

14 BAT BONG SAN DAU TU'

Toa nha tai S6 28 T6a nha tai TOa nha tai S6 30 Ly Thwomg,Kiet, S6 9 Ha Wing \twang, Thanh pho Hue Thanh ph6 Hue Thanh phO Hue T6ng cong

VND VND VND VND

Nguyen gia Tai ngay 1.1.2016 va

ngay 31.12.2016 50.161.359.192 4.076.908.200 6.106.944.556 60.345.211.948

Gia tri khiu hao Tai ngay 1.1.2016 10.459.105.328 2.129.004.952 2.256.728.644 14.844.838.924 Khau hao trong ky 2.589.805.536 163.809.876 304.977.720 3.058.593.132

Tai ngay 31.12.2016 13.048.910.864 2.292.814.828 2.561.706.364 17.903.432.056

Gia tri con Iai Tai ngay 1.1.2016 39.702.253.864 1.947.903.248 3.850.215.912 45.500.373.024

Tai ngay 31.12.2016 37.112.448.328 1.784.093.372 3.545.238.192 42.441.779.892

26

CONG TY CO PHAN XAY LAP THU'A THIEN HUE mAu so B 09 — DN/HN

15 CHI PHI XAY DUNG CO' BAN DO' DANG

2016 2015 VND VND

Sieu thi Tr'an Hung Dao 45.091.000

169.448.267 3.567.583.885 - • ) Khu COng nghiep Phu Bai giai loan 2

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CONG TY CO PHAN XAY LAP THU'A THIEN HUE

17 PHAI TRA NGU'O'I BAN NGAN HAN

Miu so B 09 — DN/HN

2016 2015 VND VND

Ben thCr ba 43.591.473.645 50.248.020.871 Ben lien quan (Thuyet minh 39(b)) 14.911.050.142 12.710.585.407

58.502.523.787 62.958.606.278

18 NGU'O'I MUA TRA TIEN TRU'aC NGAN HAN

2016 2015 VNO VNO

Ben thiP ba: Dai hoc Hu6 11.490.968.000 228.120.000 Ban Dau tu: va Xay dung Giao thong ThU'a

Thien Hue 6.793.760.000 2.719.041.000 Ban pau tu, va Xay thing Tinh TN:fa Thien Hue 6.070.711.000 91.339.000

Cong ty TNHH MTV Du lich Hong Da 6.003.036.000 So' Lao clOng Thu'o'ng binh va X5 hOi Tinh Thira Thien — Hue 5.771.859.000 7.766.000.000 Khac 25.083.174.255 8.820.180.562

61.213.508.255 19.624.680.562

19 THUE VA CAC KHOAN PHAI NOP NGAN SACH NHA NU'O'C

Ti4 ngay 1.1.2016

VND S6 phai flop

VND S6 a n6p

VND

Ti4 ngay 31.12.2016

VND

Thu gia tri gia tang 5.955.468.396 18.661.704.058 18.225.475.974 6.391.696.480 Thu thu nhap

doanh nghiep 4.576.174.434 6.591.989.551 9.032.053.044 2.136.110.941 Thue tai nguyen 338.555.288 1.977.269.725 2.075.476.905 240.348.108 Thu thu nhap ca nhan 118.932.074 1.131.705.912 1.139.424.437 111.213.549 Cac loaf thu khac 2.244.309.861 10.117.545.964 11.235.939.577 1.125.916.248

13.233.440.053 38.480.215.210 41.708.369.937 10.005.285.326

30

CONG TY CO PHAN XAY LAP THUA THIEN HUE Mau s6 B 09 — DN/HN

20 DOANH THU CHU'A THU'C HIEN

Doanh thu chu'a thiic hien la khoan doanh thu nhan tru,o'c ti' hopt dOng cho thue bat d6ng san &au tu' va co' so' hp tang khu cong nghiep

(a) Ngin han

2016

2015 ~~ VND

VND

«.

I

(b)

Ca so' hp fang khu cong nghiep Bat d6ng san dau tu'

Dai h4n

3.290.430.103 587.847.250

2.282.881.392 619.219.065

3

3.878.277.353 2.902.100.457

2016 VND

2015 VND

Ca so' hp tang khu cong nghiep 61.499.499.279 48.320.582.208

PHAI TRA KHAC

Ngin han

2016 2015 VND VND

Ban Quan Iji Du' an Khu C6ng nghiep 41.729.297.231 41.729.297.231 Phai tra cac d6i xay dy,ng 9.282.591.164 9.752.470.034 CO tCpc phai tra (Thuyet minh 28) 1.847.135.500 1.296.789.500 Kinh phi cong doan 1.148.726.894 908.127.399 Khac 1.764.753.581 2.973.481.271

55.772.504.370 56.660.165.435

21

(a)

31

CONG TY CO PHAN XAY LAP THCPA THIEN HUE MSu so B 09 — DN/HN

21 PHAI TRA KHAC (ti6p theo)

(b) Dai han

2016 2015 VND VND

Tien thu tu, ban c6 phan phai tra Nha nuac (*) 82.706.014.926 82.348.171.548

(*) Dam bao beyi khan tien 82.706.014.926 &rig (2015: 82.348.171.548, d6ng) dang duvc girl trong tai khan phong ft-5a tai ngan hang (Thuyet minh 3).

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CONG TY CO PHAN XAY LAP THUA THIEN HUE Miu s6 B 09 — DN/HN

22 CAC KHOAN VAY (ti6p theo)

(b) Vay dai h@ri

T?" ngay 1.1.2016

VND Tang VND

Gam VND

T@i ngay 31.12.2016

VND

Ngan hang TMCP Ngoai ThLrang ViOt Nam (i) 6.678.959.640 3.975.233.000 (3.554.984.000) 7.099.208.640

Quji" Bao kr0 M6i trueyng ViOt Nam (ii) 3.640.000.000 (720.000.000) 2.920.000.000

Tril: Vay dai han den han tra (Thu* minh 22(a)) (4.161.200.000) (809.800.000) 2.461.200.000 (2.509.800.000)

6.157.759.640 3.165.433.000 (1.813.784.000) 7.509.408.640

Tai ngay 31 thang 12 nam 2016, chi tit vay dai han nhu' sau:

Bao g6rn cac khoan vay bAng Dling Viet Nam, d4n han trong khoan thai gian ti' thang 7 nam 2016 den thang 6 nam 2022 va chlu lai suat tir 8%/nam den 12%/nam. Cac khoan vay nay du,gc bao dam bang nha cCra, may mac thiet bi va phu'o'ng tien van tai.

(ii) La khoan vay bAng D6ng Viet Nam, Ten han trong khoan thoi gian ti' thang 3 nam 2017 On thang 3 nam 2021 va chiu lai suat 3,6%/nam. Khoin vay nay duvc bac, dam bang thu' bao lanh tu, Ngan hang TMCP Cang Thyang Viet Nam.

23 DU' PHONG PHAI TRA

(a) Ngin h@r1

2016 2015

VND VND

Du' phong bao hanh cong trinh xay dyng 7.156.148.701 9.604.296.759 Khac 156.283.501 321.539.385

7.312.432.202 9.925.836.144

(b) Dai h?n

2016 2015

VND VND

Dy phang tro' cap thoi viec 7.740.544.625 5.328.127.000

Dy phang bao hanh cac cong trinh von Nha nulfrc 6.132.477.845 6.390.570.481 Khac 515.332.577 122.065.212

14.388.355.047 11.840.762.693

(i)

34

CONG TY CO PHAN XAY LAP THCM THIEN HUE finiu so B 09 — DN/HN

23 My PHONG PHAI TRA (ti4p theo)

2016 VND

2015 VND

SO d'au ham 20.439.587.481 22.363.330.991 Trich lap 6.710.275.115 14.760.545.762 Hoan ni-Op (5.449.075.347) (15.357.277.916)

SC

s6 cuoi nam 21.700.787.249 21.766.598.837 CHI Th

16

24 THUE THU NHAP HOAN LAI

' )

2016 2015 VND VND

Tai sari thu thu nhap hoan !pi du,gc thu h6i sau 12 thang 1.676.244.830 1.144.868.109

Thue thu nhap hoan lai phai tra sau 12 thang 3.596.461.899 3.775.245.255

Bien clOng gOp cua thu thu nhap hoan lai khOng tinh cac s6 du' lien quan den cOng mot co' quan thu4 nhu' sau:

Tai san thu4 thu nhap hoan I4i

Thue thu nhap hoan Iai phii tra

2016 VND

1.144.868.109

2015 VND

531.376.721 1.144.868.109

1.676.244.830 1.144.868.109

2016 2015 VND VND

3.775.245.255 3.068.057.653

(178.783.356) 707.187.602

3.596.461.899 3.775.245.255

s6 ciAu nam Ghi nhan vac) bac cao k'et qua hopt dOng kinh doanh hop nhat (Thuye't minh 38)

sO cuoi nam

sO ciAu nam Ghi nhan vao bao cao ke't qua hopt clOng kinh doanh hop nhat (Thuyet minh 38)

so cuoi nam

35

CONG TY CO PHAN XAY LAP THUA THIEN HUE Mau s6 B 09 — DN/HN

25

(a)

VON CHU Ste HUU

So luvng c6 phi6u phi!. thOng

S6 luvng c6 phieu (15 clang ky va phat hanh

2016 2015

15.246.000 13.860.000

(b) Chi ti6t von g6p cua c6 dOng

2016 2015 VND ok VND %

C6ng ty Co phAn K9 Nghe Lanh 54.885.600.000 36,0 49.896.000.000 36,0 C6ng loan cila C6ng ty 7.235.800.000 4,7 6.578.000.000 4,7 Nvoi lao dOng 3.934.920.000 2,6 3.577.200.000 2,6 CO dong khac 86.403.680.000 56,7 78.548.800.000 56,7

152.460.000.000 100,0 138.600.000.000 100,0

(c) Tinh hinh bie'n thing cila von c6 phin

S6 c6 phi4u CO phigu

pho thong VND

Vtin c6 phin VNO

T5i ng5y 1 thang 1 nam 2015 12.600.000 126.000.000.000 126.000.000.000 CO phieu phat hanh them 1.260.000 12.600.000.000 12.600.000.000

T5i ngOy 31 thang 12 nam 2015 13.860.000 138.600.000.000 138.600.000.000 CO phieu phat hanh them 1.386.000 13.860.000.000 13.860.000.000

Tai ngay 31 thang 12 nam 2016 15.246.000 152.460.000.000 152.460.000.000

Menh gia c6 phieu: 10.000 d6ng tren mot c6 phi4u.

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thang 1

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2016

CONG TY CO PHAN XAY LAP TEICYA THIEN HUE I Mau s6 B 09 - DN/HN

27 CO HONG KHONG KIEM SOAT

Chi tit cua c6 dOng kh6ng ki4m scat nhu, sau:

2016 VND

2015 VND

Von gop ciia chii sey hiru 21.504.076.428 22.223.705.714 Qu9 dau tu' phat then 4.069.679.920 4.105.712.747 Co phieu qu9 (176.029.286) Qu9 khen thuideng, phOc lol, (132.259.086) Lo sau thue chu'a ph5n ph6i (2.203.331.580) (2.982.007.516)

23.238.165.682 23.171.381.659

Bi4n dOng trong lol ich c6 dOng khong ki6rn soat du,cyc trinh bay nhu' sau:

2016 VND

2015 VND

23.171.381.659 17.299.537.435

1.221.863.112 3.412.127.368 (36.032.827) 26.871.998

(132.259.086) (43.355.142)

(443.187.176) (17.500.000) (543.600.000) 2.493.700.000

23.238.165.682 23.171.381.659

2016 2015 VND VND

1.296.789.500 7.205.060.000 13.860.000.000 6.300.000.000

(13.309.654.000) (11.895.315.000) (312.955.500)

1.847.135.500 1.296.789.500

So dAu nam s Lot nhuan thuan phan bei cho co clang khong kiem soat trongs nam

Thay dOi qu9 dau tu' phat trie'n Thay dOi qu9 khen thu'&ng, phCic Igi

Co tirc cong bei Thay doi von co phan

S6 cuoi nam

28 CO TUC

Co tCrc phai tra:

S6 dau nam Co tCrc phai tra trong nam (Thuyel minh 26) Co tCrc d5 chi tra: BAng tren Can trU' cong no'

S6 cu6i nam (Thuy6t minh 21(a))

38

CONG TY CO PHAN XAY LAP THU'A THIEN HUE miu s6 B 09 — DN/HN

29 LAI TREN CO PHIEU

(a) Lai co' ban ten c6 phi6u

Lai ca ban tren c6 phieu duvc tinh bang hieu ciia s6 lai nhuan thuAn phan b6 cho cac c6 citing va se:0‘ trich,qu9 khen thuong, phuc lai chia cho so Iu'o'ng bjnh quangia quyen, dm so co phieu phO thong dang Iu'u hanh trong lam, khong bao gOm cac co phieu phO thong duvc Tap doan mua Iai va gill' lam co phieu quji:

Lo'i nhuan thuan phan b6 cho cac c6 (long (VND) Dieu chinh Om so trich qu9 khen thvevng,

phi.ic lai (VND) (*)

2016 2015

46.399.902.938 50.766.695.291

(1.800.000.000) (1.980.724.881)

44.599.902.938 48.785.970.410

15.246.000 13.860.000

2.925 3.520

MN.) qua:n s6 c6 phieu ph6 thong clang lu'u hanh (c6 phieu)

Lai ca ban tren m6i c6 phieu (VND)

(*) S6 trich qu9 khen thiromg, phOp lo'i dt.y kien cho nam tai chinh ket thiic ngay 31 thang 12 nam 2016 dcra vao Ice hoa9h phan phOi Icyi nhuan nam 2016 cua Tap (loan theo Nghi quyet dm Dai hOi clang CO Tong so 01/2016/NQ-XL-DHCD ngay 10 thang 6 nam 2016.

(b) Lai suy giam trail c6 phi6u

Lai suy giam tren c6 phieu duvc tinh bang bleu dm s6 Igi nhuan hoac 16 phan b6 cho cac co dpng va s6 trich qu9 khen thirevng, phiic IQ'i chia cho tong cila so binh guan gia quyen co phieu pho thong clang lu'u hanh trong nam va so lu'Q'ng co phieu pho thong du, kien duvc phat hanh them trong nam.

Lai nhuan thuan phan b6 cho cac c6 dong (VND) Dieu chinh Om so trich qu9 khen thuomg,

phOc lai (VND)

2016 2015

46.399.902.938 50.766.695.291

(1.800.000.000) (1.980.724.881)

44.599.902.938 48.785.970.410

15.246.000 15.246.000

2.925 3.200

Binh,quan s6 c6 phieu ph6 thong bao g6m c6 phieu tiem nang (co phieu) (*)

Lai suy Om ten m6i c6 phieu (VND)

(*) Co phieu tiem nang la 1.386.000 co phieu da phat hanh trong thang 7 nam 2016 de tra co ti:fc (Thuyet minh 26).

39

I

I

I

I

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I 40

CONG TY CO PHAN XAY LAP THUA THIEN HUE

30 DOANH THU THUAN

Doanh thu

NISu so B 09 — DN/HN

2016 2015 VND VND

Doanh thu dich vu xay lap 220.675.263.373 199.392.770.647 Doanh thu ban hang 130.067.134.818 156.819.675.965 Doanh thu cung cap dich vu 34.448.435.372 27.889.800.265 Doanh thu cho thud bat clOng san clau tu' 11.679.922.888 11.050.353.293 Doanh thu ban dat 6.796.870.736 7.642.129.300

403.667.627.187 402.794.729.470

Cac khoin giarn trip doanh thu Giarn gia dich vu )(ay lap (829.021.182) (798.680.531) Hang ban tra lai (32.839.052)

(861.860.234) (798.680.531)

Doanh thu thuin Doanh thu thuan dich vu xay lap 219.823.081.191 198.594.090.116 Doanh thu thuan ban hang 130.067.134.818 156.819.675.965 Doanh thu thuan cung cap dich vu 34.438.757.320 27.889.800.265 Doanh thu thuan cho thud bat ciOng san clau tu' 11.679.922.888 11.050.353.293 Doanh thu thuan ban dat 6.796.870.736 7.642.129.300

402.805.766.953 401.996.048.939

31 GIA VON

2016 2015 VND VND

Gia von dich vu xay lap 206.005.473.371 179.706.626.155 Gia von hang ban 100.513.738.711 125.928.773.036 Gia von dich vy cung cap 14.318.650.828 13.789.747.181 Gia von dat ban 3.810.350.490 3.760.460.650 Gia von cho thud bat clOng san clau tu' 3.211.925.276 3.741.588.979

327.860.138.676 326.927.196.001

I

I

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I

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2016 VND

5.484.709.780 90.000.000 69.808.152 34.308.560

317.255.374

5.996.081.866

2015 VND

3.471.198.300 90.000.000

185.689.789

131.578.422

3.878.466.511

CONG TY CO PHAN XAY LAP THU'A THIEN HUE finiu so B 09 — DN/HN

32 DOANH THU HOAT HONG TAI CHINH

Lai ti'en giri, tin cho vay CO tirc, lcyi nhuan duvc chia Lai chenh lOch t9 gia hoi doai Ida thcpc hi"On Lai ti' ban khoan dau Lai thuan do danh gia Iai cac khoan c6 goc ngoai to cuoi k9

Khac

33 CHI PHI TAI CHINH

Chi phi lai vay L6 chenh lOch t9 gia hoi doai (la thu'c hiOn

2016

2015

VND

VND

2.916.080.773

2.777.289.637

65.694.183

82.695.918

2.981.774.956

2.859.985.555

34 CHI PHI BAN HANG

2016 VND

2015 VND

Chi phi dich vu mua ngoai 3.572.381.157 2.819.119.232 Chi phi nhan vien 2.279.886.815 1.508.876.386 Khac 1.856.102.596 1.582.808.920

7.708.370.568 5.910.804.538

35 CHI PHI QUAN LY DOANH NGHIU)

2016 2015 VND VND

Chi phi nhan vien 15.099.164.145 27.986.437.948 phOng trg cap thoi vi0c 3.506.441.500

Hoan nhap du' phong phai thu khO doi 2.980.742.523 (14.933.331.808) Chi phi khau hao 2.518.687.979 2.295.435.027 Hoan nhap quy luvng ph6ng (2.027.274.144) Khac 17.251.059.259 11.617.139.664

39.328.821.262 26.965.680.831

41

CONG TY CO PHAN XAY LAP THO'A THIEN HUE Miu s6 B 09 — DN/HN

36 CHI PHI SAN XUAT KINH DOANH THEO YEU TO

2016 2015 VND VND

Chi phi vat lieu, vat tu' )(ay dung 166.552.939.481 148.864.786.206 Chi phi nhan vien 109.977.313.025 92.803.322.931 Chi phi dich vu mua ngoai 50.074.757.671 89.190.703.939 Chi phi khau hao 16.612.325.326 17.933.341.188 Khac 38.991.039.799 19.031.036.754

382.208.375.302 367.823.191.018

42

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(*) Chi phi thue thu nhap doanh nghiep cho nam tai chinh duvc kren tinh dkra vao thu nhap chiu thue va có the co nhCrng dieu chinh tby thuOc vao su' kiem tra dia co' quan thue.

CONG TY CO PHAN XAY LAP THUA THIEN HUE Mgu so B 09 — DN/HN

38 THUE THU NHAP DOANH NGHIEP

S6 thuktren 10 nhuan tuft thue dm Tap doan khac veYi s6 thue khi du,cyc tinh theo thue suat pho thOng ap dung nhu' sau:

2016 VND

2015 VND

Lgi nhuan ke toan tuft thue 53.393.513.310 65.110.650.099

Thue 9.746.016.552 12.543.141.245 Dieu chinh:

Thu nhap khOng chiu thue (4.149.805.902) (3.829.575.372) Chi phi khong duvc khAu trir 141.661.510 142.752.505 Thue TNDN duvc mien gi6rn (74.732.673) (309.361.711) Lo tinh thue ma khong ghi nhan tai san thue thu

nhap hoan lai 9.765.217 16.100.042 Dieu chinh thue TNDN trich thieu.nam 2014 14.315.332 Anh Wong cCia thay doi thue suat 345.784.503 176.457.048 LO nam tru&c chuyen sang (220.923.088) (374.821.665) Chenh lech tam thol - chenh lech giCra thue suAt

nam hien tai va nam thkrc hien (26.018.859) 9.543.756

Chi phi thue thu nhap doanh nghiep 5.771.747.260 8.388.551.180

Bao 96m: Thue thu nhap doanh nghiep — hien hanh (*) 6.481.907.337 8.826.231.687 Thue thu, nhap doanh nghiep — hoan Iai (**) (Thuyet minh 24) (710.160.077) (437.680.507)

5.771.747.260 8.388.551.180

Chi phi thue thu nhap doanh nghiep hoan Iai phat sinh trong nam bao g6m cac khoin sau

Cac khoan chenh lech tam theyi phai chiu thue:

2016 VW

2015 VND

Du' phong trg cap thOi viec 482.483.525 1.061.625.400 Du' phOng dAu tu' tai chinh dai han 178.783.356 _ Lgi nhuan hoan Iai cua du' an Tam Thai 12.576.567 56.737.533 Khac 36.316.629 8.050.021

710.160.077 1.126.412.954

44

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CONG TY CO PHAN XAY LAP THC/A THIEN HUE

39

Mau so B 09 — DN/HN

THUYET MINH VE CAC BEN LIEN QUAN (ti6p theo)

(a) Giao dich vol cac ben lien quan (tie)) theo)

Cac khoan chi cho cac nhan so, quan Ir chu chot:

2016 2015 VND VND

Tien lu'ung va thtiong 2.673.009.200 2.576.637.640

(b) So du' cutii nam vo'i cac ben lien quan

2016 2015 VND VND

Phil thu ngSn han cila khach hang (Thuy4t minh 5) Cong ty Be tong va Xay dy,r?g Hue 2.563.127.612 2.941.176.951 Cong ty TNHH Xay dtyng Do.ng Tam 265.338.762 325.314.900 Cong ty Kinh doanh nha Hue, 150.152.600 COng ty Vatli0 Xay dung sp 1 Hue 64.653.460 114.757.460 Cong ty Tu' van Xay dy,ng SO 1 Hue 210.000.000

3.043.272.434 3.591.249.311

Tra tru,dec cho nweri ban ngAn 4n (Thuye't minh 7) Cong ty Tu' van Xay dt.yng So 1 Hue 51.600.000 51.600.000

Phil thu y4 cho vay ngin han (Thuy4t minh 8) Cong ty Kinh doanh Nha Hue 1.626.711.000 Cong ty Vat lieu Xay dung S6 1 Hue 242.730.343 425.535.343

1.869.441.343 425.535.343

Phai thu nOn han lchac (Thuyet minh 9) Cong ty Hp tang Hue 210.664.000 217.989.576

46

I I I I I I I

I I I I I I I I I 1 I I I I

At da duvc Tang Gam (lac duy

CHUNG TB1'C BAN SAO DU. Vd1 s 6 ...

Bao cao tai chinh hap

1").'

3 narn 2017. ONG TY

,q6 PH XN

X 7i,LY t. THOATNIE.N

t~jtw Vy

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THi.J1:1 /4 P;it4-..,

Wifthn 314 47

CONG TY CO PHAN XAY LAP THU'A THIEN HUE Mau so B 09 — DN/HN

39 THUYET MINH VE CAC BEN LIEN QUAN (ti6p theo)

(b) S6 du, cu6i nam cac ben lien quan (ti6p theo)

Phai tra ngutri ban ngin han (Thuye't minh 17)

2016 VND

2015 VND

COng ty Be tong va Xay dung Hue 5.832.923.500 2.569.164.500 Cong ty Kinh doanh Nha Hue 4.456.395.000 4.456.395.000 COng ty Ha tang Hue 2.868.418.706 4.155.418.706 Cong ty TNHH Xay dung Hong Tam 1.753.312.936 1.381.351.201 Cong ty V5t lieu Xay dkrng se? 1 Hue 70.060.000 C6ng ty Tu' van Xay dung S6 1 Hue 78.196.000

14.911.050.142 12.710.585.407

40 CAM KET THUS HOAT BONG

Cac hap c76ng thud hoat d6ng kh6ng huy ngang, COng ty phai tra mCrc t6i thi4u trong tu,ang Iai nhu' sau:

2016 VND

2015 VND

Dutei 1,nam 2.618.326.904 1.766.802.691 TO, 1 den 5 nam 10.171.421.338 10.265.226.730 Tren 5 narn 65.487.561.543 67.022.233.005 :

:

78.277.309.785 79.054.262.426

41 SO LIEU SO SANH

M'Ot vai s6 liOu so sanh (la duvc trinh bay lai de phCi hap vai visc trinh bay dia ky nay.