CONG TY CP NUOC S~CHTHAI NGUYEN

S6: IfSl BCICTCPNSVIv: Giai trinh 19i nhuan bao cao

tai chinh hop nhfrt guy 3/2018

CONG HOA xA HOI CHU NGHiA VIET NAM. . .Doc Hip- Tlf do - Hanh phuc

Thai Nguyen, ngay 18 thang 10 ndm 2018

Kinh gtCi: Uy ban chimg khoan Nhit nurrcCan cir Thong tir 155/2015/TT-BTC ngay 06/10/2015 cua B9 tai chinh huang dan

cong b6 thong tin tren thi tnrong clnrng khoan.

Can cir van kSt qua san xufitkinh doanh quy 3/2018.

Cong ty giai trinh loi nhuan tren bao cao tai chinh hQ'Pnhfit quy 3/2018 tang so voiquy 3/2017 nhtr sau:

Chi tieu Nam nay Nam trmrc Ty l~ (0/0)Doanh thu ban hang 43.889.360.391 41.969.223564 104,6Doanh thu heat dong tai chinh 833.587.591 760.893.175 109,6Chi phi tai chinh 3.260.270.255 3.355.263.764 97,2Chi phi ban hang 12.993.137.918 13.340.935.252 97,4Chi phi quan ly Doanh nghiep 4.794.590.983 5.323.625.605 90,1Lgi nhuan sau thuS 4.293.497.533 2.670.674.519 160,8

Nguyen nhiin:Doanh thu ban hang va cung cfip dich vu tang 1.920.136.827 d6ng, wang dirong

tang 4,6 % do san hrong mroc sach, doanh thu hoat dong xay l~p tang.

Doanh thu hoat d9ng tai chinh tang 72.694.416 dong, nrong duong tang 9,6%

Chi phi tai chinh giam 94.993.509 d6ng, tuong duong giam 2,8% do cac khoan vaycua dir an da giam g6c vay.

Chi phi ban hang, chi phi quan ly doanh nghiep giam do tiSt ki~m chi phi

=> Doanh thu trmg, chi phi giam dan dSn Igi nhu~n sau thuS thu nh~p doanh nghi~ptang 1.622.823.014 d6ng, wang duang tang 60,8%.

V~y Cong ty c6 phfin nu6c s~ch Thai Nguyen xin dugc giai trinh d€ Uy ban chungchung khoan Nha nu6c dugc ro.

Tran tn;mg cam an.!. 1vNui nhf)n:- Nhu kinh gui;- Luu VT

" z ~CONG TY CO PHANNudcs~CHTHAINGUYEN

CGNG HOA XA HOI CHU NGHIA VIET NAM. . .DQc I~p - T\I' do - Hanh phiic

BAo cAo TAl CHiNH HOP NHAT•. ?

Noi nh~n: Phong To chirc hanh chinh

Quy 3 Dam 2018

TAl SAN Mas8 Thuyet minh S8 eu8i quy S8 dAu nam

A - TAl SAN NGAN H~N (100 = 110+120+130+140+150) 100 143.965.709.610 113.834.451.653

I. Ti~n va die khoan nrong duong ti~n 110 VI.OI 62.194.501.557 15.657.828.1291. Ti~n 111 6.774.840.457 15.253.634.826

2. Cac khoan tuong duong ti~n 112 55.419.661.100 404.193.303

II. BAu tir tai chinh ng~n hgn 120 VI.02 15.225.206.354 55.217.730.287

1. Chung khoan kinh doanh 121 - -

2. D\I phong giam gia clnrng khoan kinh doanh (*) 122 - -3. f)~u ttr nam gift dSn ngay dao han 123 15.225.206.354 .55.217.730.287

III. Cac khoan phai thu ng~n han 130 46.265.239.307 25.102.225.756

1. Phai thu ngan han cua khach hang 131 VI.03 20.243.256.529 20.767.691.088

2. Tra tnroc cho nguoi ban ngan han 132 3.982.734.100 2.890.862.600

3. Phai thu noi bo ngan han 133 - -4. Phai thu thea tien dQk6 hoach hQ'Pd6ng xay dung 134 - -5. Phai thu v~ cho yay ngan han 135 15.000.000. 000 -6. Phai thu ngan han khac 136 VI.04 10.183.839.155 4.585.773.098

7. D\I phong phai thu ngan han kh6 doi (*) 137 (3.144.590.477) (3.144.590.477)8. Tai san thiSu cho sir I;' 139 VI.05 - 2.489.447IV. Hang tAn kho 140 20.222.710.320 16.874.799.252

Don vi tinh: VND6ng

CONG TY CO PHAN NtrOc S~CH THAI NGUYENPHUONG TRUNG VUONGTHANHPHO THAI NGUYEN

M§u sa: BOla - DNIHN(Ban hanh thea Thong tu 202/2014/TT- BTC

ngay 22/12/2014 cua B(i Tiliehinh)

BANG CAN DOl KE ToAN HOP NHAT GIUA NIEN DO. .Tai ngay 30 thting 09 niim 2018

Page 1

TMSAN Ma sa Thuyet minh sa cuai quy sa d§u nam

1. Hang t6n kho 141 VI.07 21.993.706.222 18.645.795.154

2. Du phong giam gia hang t6n kho (*) 149 (1.770.995.902) (1.770.995.902)

V. Tai san ng~n han khac 150 58.052.072 981.868.229

1. Chi phi tra tnroc ngan han 151 VI.11 57.576.772 479.864.700

2. ThuS GTGT duoc khau tnr 152 - 501.528.229

3. ThuSva cac khoan khac phai thu Nha mroc 153 VI.14 475.300 475.300

4. Giao dich mua ban Iai trai phieu Chinh phu 154 - -5. Tai san ngan han khac 155 - -

B - TAl SAN DAI H~N (200 = 210+220+230+240+250+260) 200 353.570.289.405 374.455.727.959I. Cac khoan phai thu dai han 210 654.966.050 537.042.000

1. Phai thu dai han cua khach hang 211 VI.03 654.966.050 537.042.000

2. Tra tnroc cho ngiroi ban dai han 212 - -3. V6n kinh doanh (y don vi tnrc thuoc 213 - -4. Phai thu nQibQdelihan 214 - -5. Phai thu v€ cho vay dai han 215 - -6. Phai thu dai han khac 216 VI.04 - -

7. Du phong phai thu delihan kh6 doi (*) 219 - -

II. Tai san ca dinh 220 339.223.807.794 361.163.228.335

1. Tai san c6 dinh hfru hinh 221 VI.09 339.183.975.536 361.107.196.077

-Nguyen gia 222 572.833.460.986 572.613.152.023

- Gid tri hao man luy ki (*) 223 (233.649.485.450) (211.505.955.946)

2. Tai san c6 dinh thue tai chinh 224 - -

- Nguyen gia 225 - -Page 2

TAl SAN Mis6 Thuy~t minh s6 eu6i quy S6 diu nam

- Gia tri hao mon luy kS (*) 226 - -

3. Tai san c6 dinh vo hinh 227 VLIO 39.832.258 56.032.258

-Nguyen gid 228 108. 000. 000 108. 000. 000

- Gia tri hao man luy ki (*) 229 (68.167. 742) (51.967. 742)

III. Bit d{}ngsan diu to' 230 - -- Nguyen gia 231 - -

- Gia tri hao mon lily kS (*) 232 - -

IV. Tai san deYdang dai han 240 VL08 5.534.234.010 5.371.844.471

1. Chi phi san xuat, kinh doanh do dang dai han 241 - -2. Chi phi xay dung co han do dang 242 5.534.234.010 5.371.844.4 71

V. Cac khoan diu to' tai chinh dai han 250 - -1. f)~u ttr vao cong ty con 251 VL02 - -2. f)~u nr vao cong ty lien kSt, lien doanh 252 - -

3. f)~u tir g6p v6n vao don vi khac 253 - -4. Du phong giam gia d~u tir tai chinh dai han 254 - -5. f)~u nr nam gift dSn ngay dao han 255 - -VI. Tai san dai han khac 260 8.157.281.551 7.383.613.153

1. Chi phi tra tnroc dai han 261 VLll 8.154.734.344 7.380.658.525

2. Tai san thue thu nhap hoan lai 262 VL17 2.547.207 2.954.628

3. ThiSt hi, v~t ill, phu tung thay thS dai han 263 - -4. Tai san dai han khac 268 - -5. Loi th€ thuong mai 269 - -

TONG CONG TAl SAN (270 = 100+ 200) 270 497.535.999.015 488.290.179.612Page 3

NGUONVON Masa Thuyet minh S'< s . , sa diu namo CUOI quy

C - NQ PHA.I TRA. (300 = 310+ 330) 300 249.315.500.115 237.718.058.014

I. Nf!ngin han 310 112.577.243.153 96.985.534.160

1. Phai tra nguoi ban ngan han 311 VI.13 19.210.076.799 25.069.758.759

2. Nguoi mua tra ti€n tnroc ngan han 312 7.156.774.688 1.515.470.863

3. Thu€ va cac khoan phai nQPNha mroc 313 VI.14 3.944.684.346 4.477.706.074

4. Phai tra nguoi lao dQng 314 10.657.407.937 10.849.739.513

5. Chi phi phai tra ngan han 315 VI.15 4.848.765.993 3.622.992.771

6. Phai tra nQi bQngan han 316 - -7. Phai tra thee ti€n dQk€ hoach hQ'Pd6ng xay dung 317 - -

8. Doanh thu chua th"I,IChien ngan han 318 - -9. Phai tra ngan han khac 319 VI.16 61.552.218.656 45.630.690.125

10.Yay va no thue tai chinh ngan han 320 VI.12 3.630.229.172 4.002.919.772

11.DV phong phai tra ngan han 321 - -12. Quy khen thuong, phuc 19i 322 VI.18 1.577.085.562 1.816.256.283

13.Quy binh 6n gia 323 - -14.Giao dich mua ban lai trai phieu Chinh phu 324 - -II. Nf!dai han 330 136.738.256.962 140.732.523.854

1. Phai tra ngiroi ban dai han 331 - -2. Ngiroi mua tra ti€n tnroc dai han 332 - 50.591.950

3. Chi phi phai tra dai han 333 - -

Page 1

NGUONVON Masa Thuyet minh S.( s . , sa diu namo CUOI quy

4. Phai tra nQi bQvS v6n kinh doanh 334 - -5. Phai tra nQi bQdai han 335 - -

6. Doanh thu chua thuc hien dai han 336 - -7. Phai tra dai han khac 337 - -8. Yay va no thue tai chinh dai han 338 VI.12 136.679.593.332 140.681.931.904

9. Trai phieu chuyen d6i 339 - -10. C6 phieu Uti dai 340 - -11. Thu~ thu nhap hoan lai phai tra 341 58.663.630 -

12. Du phong phai tra dai han 342 - -

13. Quy phat tri~n khoa hoc va cong nghe 343 - -

D - VON em) sa HUU (400 = 410+ 430) 400 248.220.498.900 250.572.121.598I. Van chu SO' htru 410 V.18 248.205.491.300 250.548.113.998

1. V6n gop cua chu sa hilu 411 160.000.000.000 160.000.000.000- C6 phieu ph6 thong co quyen bieu quyet 411a 160.000.000.000 160.000.000.000

- C6 phieu Uti dffi 411b - -2. Thang dir von c6 phan 412 - -3. Quyen chon chuyen d6i trai phieu 413 - -

4. V6n khac cua chu sa htru 414 107.705.310.448 107.705.310.4485. C6 phieu quy (*) 415 - -

6. Chenh lech danh gia lai tai san 416 - -7. Chenh lech tY gia h6i doai 417 - -

Page 2

NGUONVON Mas8 Thuyet minh S8 cu8i quy S8 diu nam

8. Quy diu tu phat trien 418 14.814.713.970 10.929.699.327

9. Quy h6 tro s~p xSp doanh nghiep 419 - -10. Quy khac thuoc v6n chu sa hfru 420 - -11. Loi nhuan sau thue chua phan phoi 421 (34.314.533.118) (28.086.895.777)

- Loi nhuan sau thue chua phan phoi liiy kS dSn cuoi ky truce 421a (43.126.726.508) (31.937.054.268)

- Loi nhuan chua phan phoi ky nay 421b 8.812.193.390 3.850.158.491

12. Nguon v6n diu tu xdy dung co ban 422 - -13. Loi ich c6 dong khong kiem soat 429 - -

II. NguAnkinh phi va quy khac 430 VI.19 15.007.600 24.007.6001. Ngu6n kinh phi 431 - -2. Nguon kinh phi da hinh thanh tai san c6 dinh 432 15.007.600 24.007.600,00

TONG CONG NGUON VON (440 = 300 + 400) 440 497.535.999.015 488.290.179.612

Lijp, ngay 18 thdng 10 niim 2018

L~p bi~u

~

PhI} trach k~ toan

Nguy~n Thi Thanh Minh Nguy~n CAmTtl Nguy~n Quang Mai

Page 3

CONG TY CO pRAN xtroc S~CH THAI NGUYENPHUONG TRUNG VUONG THANH PHO THAI NGUYEN

Mliu so B02a - DNIHN(Ban hanh thea Thong tic s6 202120141TT - BTC

ngay 22/1212014 eua B6 Tai ehfnh)

BAocAo KET QuA HO~ T DQNG KINH DOANH H

CONG TY CO PHAN NlfOC S~CH THAI NGUYENPHlfONGTRUNGVlfONGTHANHPHOTHAINGUYEN

M§u s6 B03a- DNIHN(Ban hanh thea Thong tu 200120J41TT - BTC

Ngay 22/1212014 cua B(j Tai ehinh)

BAocAo LUU CHUYEN TIEN TE HOP NHAT GIUA NIEN DO. . .(Tit eo phuang pit tip gidn tiip)

Quy 3nom 2018.

Chi tieu MasB Thuyet minh Lily ki tir itau niim itin euai quy 3Nam 2018 Nam 2017

I. LU'uchuyen ti~n tir hoat dQng kinh doanh1. Lf}'inhu{in trtrue thui 01 13.128.504.646 11.055.191.1562. Di;u chinlt cho cdc khoan - -- Kh§.uhao TSCD va BDSDT 02 22.081.318.808 21.235.908.171- Cac khoan du phong 03 - -- Uti, 16cac khoan chenh lech tY gia hbi doai do danh gia lai cac khoan muctiSn t~ co g6c ngoai t~, 04 - -- Lai, 16illheat dong dAutu 05 (2.489.220.047) (2.144.942.154)- Chi phi HIiyay 06 8.322.789.954 7.999.738.860- Cac khoan diSu chinh khac 07 -3. Loi nhudn tir hoa: itpng kink doanh trtarc thay itai van luu itpng 08 41.043.393.361 38.145.896.033- Tang, giam cac khoan phai thu 09 (4.572.756.144) 5.530.093.445- Tang, giam hang t6n kho 10 (3.347.911.068) 5.194.522.999- Tang, giam cac khoan phai tra (khong k~ Utiyay phai tra, thue thu nh~p doanhnghi~p phai n(>p) 11 6.694.392.910 (7.211.732.456)- Tang, giam chi phi tra tru&c 12 (349.738.755) 1.829.908.908- Tang, giam chung khoan kinh doanh 13 - -- TiSn liiiyay dii tnt 14 (5.468.168.371) (5.486.579.397)- ThuS thu nh~p doanh nghi~p dii n(>p 15 (4.034.471.286) (2.428.879.528)- TiSn thu khac ttr ho~t d(>ngkinh doanh 16 20.670.000 107.448.730- TiSn chi khac ttr ho~t d(>ngkinh doanh 17 (925.461.000) (773.412.000)Ltru cltuy;n ti;/1 thuan tir hO(ltitpng kinh doanh 20 29.059.949.647 34.907.266.734

Dun vi tinh : VNDang

Page 1

Chi tieu Mas6 Thuy~t minhLily ki tir itau niim itin cu8i quy 3Nam 2018 Nam 2017

n. Luu chuyen ti~n tir boat dQng dAu tir1. TiSn chi dS mua sam, xay dung TSCf) va cac tai san dai han khac,chi cho vay va d&utu cac du an 21 (1.424.650.043) (17.511.302.813)

2. TiSn thu tir thanh ly, nhuong ban TSCf) va cac TS dai han khac,thu h6i d&unr va vay cac dir an 22 - 458.278.0183. TiSn chi cho vay, mua cac cong cu no cua dan vi khac 23 (15.007.476.067) (20.000.000.000)

4. TiSn tim h6i cho vay, ban lai cac cong cu no cua dan vi khac 24 40.000.000.000 27.000.000.000

5. TiSn chi d&unr gop v6n van dan vi khac 25 - -6. TiSn thu h6i d&unr, gop v6n van dan vi khac 26 - -7. TiSn thu Uticho vay, c6 tire va lei nhuan duoc chia 27 2.547.879.063 2.254.879.752Luu chuyin tiin thuan tir IIO(ltitf)ng itau ue 30 26.115.752.953 (7.798.145.043)In. LU'u chuy~n ti~n tir hoat dQng tai chinh1. TiSn thu tir phat hanh c6 phiSu, nh~ van gop cua cM sa huu 31 - -2. TiSn tnt l;;tiv6n gop cha cac chu sa huu, mua l;;tic6 phiSu cua daanh nghi~pda phat Mnh 32 - -3. TiSn thu tir di vay 33 VIII.3 - 1.843.014.6404. TiSn tra ng g6c vay 34 VIII.4 (4.375.029.172) (4.952.888.486)5. TiSn chi tnt ng thuS tai chinh 35 - -6. C6 tlrC, 19i nhu~n da tnt cho chu sa huu 36 (4.264.000.000) (3.936.000.000)

Llru chuyin tiin timan tir IIO(ltitf)ng tai chinh 40 (8.639.029.172) (7.045.873.846)LU'u chuy~n ti~n thuAn trong kY (50 = 20+30+40) 50 46.536.673.428 20.063.247.845Ti~n va tllO'ng dllO'ng ti~n dAu kY 60 15.657.828.129 23.734.351.963Anh huang cua thay d6i tY gia h6i doai quy d6i ngo;;ti t~ 61 - -Ti~n va tU'O'ngdU'O'ngti~n cu6i ky (70 50+60+61) 70 6" ~ .;.___::; 43.797.599.808

t. ~~'" ~~\"' ~,,~ 10 niim 2018L~p bi~u Ph...trach k~ toan ~ c6 p lJ.~ ~ DQT

~ tv (* . ; r:ci NU~C S~~~l ~..... THA yl .>- _.1- c}>~.,.~ .,~Nguy~nThi Thanh Minh Nguy~nC~mTti Cu ::~ M-''nt!-UvJ;:.J.Y uang al_;:;..-Page 2

__ -

CONG TY co PHAN xtroc S~CH THAI NGUYENPHlfONG TRlfNG VlfONG THANH PHO THAI NGUYEN

Mdu sa B09a - DNIHN(Ban hanh theo TT202/2014ITT-BTC- BTC

ngay 22112/2014 cuaB9 tai chinh)

BANTHUYET MINH BAo cAo TAl CHiNH HOP NHAT GIUA NIEN DO. .Quy 3niim 2018

I. I)~c di~m hoat dQngcua Doanh nghiep

1.Hinh tlnrc slr hfru:

Cong ty C6 phin mroc sach Thai Nguyen diroc chuyen d6i hinh thirc sa htru tir Cong ty TNHH mQt thanh vien sang Cong ty c6 phan thea quyetdinh s6 2691/QDUB ngay 22110/2009 cua UBND tinh Thai Nguyen, gi~y clnrng nhan dang ky Doanh nghiep va dang Icy thu€ dp lin diu ngay 25thang 12 nam 2009, dang ky thay d6i lin thir 5 dp ngay 22/6/2015;

Tru sa Cong ty: T6 1,phuong Trung Vuong, Thanh ph6 Thai Nguyen;

V6n di~u l~: 160.000.000.000 d6ng, trong do Nha mroc 42,27%, Nha diu nr chien luoc (Cong ty CP t~p doan Quoc t€ Dong A) 41%, cac c6 dongkhac 16,73%.Menh gia 10.000 d6ng/l CP tuong duong 16.000.000 c6 phan,2. Linh V1!C kinh doanh: San xuit cong nghiep, kinh doanh thirong mai, dich vu, xay l~p .V.v...3. Nganh ngh~ kinh doanh:

+ Khai thac, xu ly va cung dp nuac S

Page 2

- Gia ban mroc sach nam 2018 v§n ap dung gia ban nam 2017.

- Gia ban mroc sach khu V1JC cac huyen do UBND tinh quyet dinh thfrp hon gia thanh, khach hang sir dung mroc sach it nen chua phat huy h~t congsuat.

- K~t qua san xuat kinh doanh quy 3 nam 2018 toan Cong ty Uti4.293.497.533 d6ng 19i nhuan sau thue.

6. ciu true Doanh nghi~p

- T6ng s6 cac Cong ty con diroc hop nhat: 2 Cong ty

- Danh sach Cong ty con diroc hop nhat:

+ Cong ty TNHH xay dung cong trinh mroc sach Thai Nguyen:Ten Cong ty: Cong ty TNHH xay dung cong trinh mroc sach Thai Nguyen

Dia chi: T6 1, phuong trung Vuong, TP Thai Nguyen, tinh Thai Nguyen

Ty l~ 19i ich cua Cong ty my: 100%

Quyen bi~u quyet cua Cong ty my: 100%

+ Cong ty TNHH Friend:Ten Cong ty: Cong ty TNHH Friend

Dia chi: T6 1, phirong trung Vuong, TP Thai Nguyen, tinh Thai Nguyen

Ty l~ 19i ich cua Cong ty my: 100%

Quyen bieu quyet cua Cong ty my: 100%

- Cong ty thanh l~p Ban quan ly dir an d§.utu va xay d\ffig. Ban QLDA hO

1. Ch~ dQ k~ toan ap dung: Ch~ de>k~ toan doanh nghiep ban hanh thee Thong tir s6 200/20 14/TT -BTC ngay 22/12/2014 cua BQtai chinh.2. Tuyen bB v~ vi~c tuan thu chu~n mlfc k~ toan va ch~ dQ k~ toan:

- Bao cao tai chinh cua C6ng ty duoc l~p va trinh bay phu hop voi cac chuan mire k~ toan Vi~t Nam va ch~ de>k~ toan ban hanh thee Th6ng ill200/20 14/TT/BTC ngay 22/12/2014 cua Be>Tai Chinh huang dfu1ch~ de>k~ toan Doanh nghiep va th6ng tu s6 202/2014/TT-BTC ngay 22112/2014huang dfu1phuong phap l~p va trinh bay bao cao tai chinh hop nhk

- C6ng ty hach toan k~ toan tren may vi tinh.

IV. Cac chinh sach k~toan ap dung1.Nguyen tac chuyen dc3iBao cao tai chinh l~p b~ng ngo~i t~ sang BBng Vi~t Nam: Phuang phap chuy~n d6i cac d6ng ti€n khac ra d6ng Vi~tNam: Khi C6ng ty ph;phii.ithu khac, tra truoc cho nguai ban, pMi thu khac V.v...;

- Nc; phii.i thu duc;c thee d5i chi ti~t cho tUng d6i tuc;ng;Page 3

Page 4

- Phuong phap l~p dir phong no phai thu kh6 doi: Can cir vao cac khoan no da qua han thanh toan ghi tren hQ'Pd6ng kinh t~ d@l~p du phong theaThong ur 228/2009/TT-BTC ngay 7/12/2012 cua Be>tai chinh.

7. Nguyen Hie ghi nh~n hang tBn kho:

- Nguyen t~c ghi nhan hang t6n kho: Hang t6n kho diroc tinh thea nguyen t~c gia g5c gom: Chi phi mua (gia mua, chi phi van chuyen, b5c do, baoquan ...), chi phi ch~ bien va cac chi phi lien quan tnrc ti~p khac phat sinh dS c6 hang t6n kho a dia diSm va trang thai hien tai;- Phuong phap tinh gia tri hang t6n kho: Ap dung phirong phap binh quan gia quyen;

- Phuong phap hach toan hang t6n kho: K~ toan hang t6n kho thea phirong phap ke khai thuong xuyen;

- Phuong phap l~p du phong giam gia hang t6n kho: Thirc hien thea TT228/2009/TT-BTC ngay 07/12/2009 cua Be>tai chinh:

Cu the: Doanh nghiep l~p du phong giam gia hang t6n kho tren cO'sa chenh l~ch gia g5c IOnhon gia tri thuc1nc6 thS thlJc hi~n duQ'ccua hang t6n kho.Gia tri thuc1nc6 the thlJChi~n duQ'c cua hang t6n kho la gia ban uac tinh cua hang t6n kho trong ky san xu~t kinh doanh binh thuOng (-) chi phi uactinh dS hoan thanh san ph§.m va chi phi uac tinh cc1nthi~t cho vi~c tieu th\l hang t6n kho. Phuong phap l~p d\l phong la l~p thea s5 chenh l~ch giua s5d\l phong phai l~p nam nay vai s5 dlJ phong da l~p nam tmac chua su dvng h~t d~n nam nay phai l~p them hay hoan nh~p.

Muc d\l phong LUQ'llgv~t tu hang h6a (Gia g5c hang Gia tri thuc1nc6 thS

giam gia v~t tu = th\lc t~ t6n kho t~i thCridi@m X t6n kho thea th\lc hi~n duQ'c cua

hang hoa l~p bao cao tai chinh s6 k~ toan hang t6n kho)

8. Nguyen t~e ghi nh~n va kh§u hao tai san e6 dinh, tai san e6 dinh thue titi ehinh, b§t dQng san dAu tu.

8.1, Nguyen ttic glt; n!tq.nva k!tau !tao ta; san c6 ii/nit

a, Ta;san c6 ii/nit Itim !tin!t

- Nguyen t~c ghi nh~n tai san c5 dinh hfru hinh: Theo nguyen gia (-) gia tri hao mon lily k~, cac khoan chi phi ph

+Nguyen gia TSCf) htru hinh Nguyen gia TSCf) do d~u illxay dung co ban hinh thanh thea phirong tlnrc giao thau la gia tri quyet toan congdo d~u tir xay dung trinh XD thea quy dinh tai Quy ch~ quan ly d~u tu va xay dung hien hanh + cac chi phi lien quan tnrc tiep khac

+Nguyen gia TSCf) htru hinh mua thea hinh thirc trao d6i =Gia thanh thuc t~ tv xay dung, tv ch~ + Chi phi Hipd~t, chay thir

- Phuong phap kh~u hao TSCf) ap dung tai doanh nghiep la kh~u hao duong thang thea khung thai gian str dung cac loai TSCf) ban hanh thea Thongtu s6 45/20 13/TT-BTC ngay 25/4/2013 hirong dfuI ch~ dOquan ly, su dung va trich kh~u hao TSCf), cu thS nhu sau:

5nam

+Nha cira, v~t kien true+Maym6c thiet bi+ Phuong tien v~ Uti, truyen dfuI+ Thi~t bi dvng e\l quan ly+ Tai san c6 dinh khac

b, Tai san ea llinh vo hinh

- Tai san c6 dinh vo hinh cua Cong ty la ph~n mSm may tinh, duQ'cghi nh~ thea nguyen gia;

10 -> 30 nam8 -> 15 nam10 -> 30 nam5 -> 10 nam

- Nguyen gia TSCf) vo hinh mua s~m la gia mua thvc t~ phai tra + cac khoan thu~ (khong bao g6m cac khoan thu~ hoan l~i) va cac chi phi lien quantflJc ti~p phai chi ra tinh d~n thai diSm dua tai san vao su d\lng;

- Phuong phap kh~u hao: Theo phuong phap duang thkg, thai gian kh~u hao 5 nam.

8.2, Nguyen tde ghi nh9n vap/ul"O'ngp/uip khau hao tai san ea llinh thue tai ehinh

- Nguyen t~c ghi nh~n tai san e6 dinh thue tai chinh la gia tri cua tai san thue t~i thai diSm khai d~u thue tM san + cac chi phi trvc ti~p phat sinh band~u lien quan d~n ho~t dOng thue tai chinh;

=> Tai san c6 dinh duQ'cQUQ'cquan ly thea: Nguyen gia, s6 hao mon lily k~va gia tri con l~i.

8.3, Nguyen tde ghi nh9n vaphll'O'ngp/uip khau hao bat 119ngsan llau tll':

- Nguyen t~c ghi nh~n b~t dOng san d~u tu: B~t dOng san d~u tu duQ'cghi nh~ thea nguyen gia;

- Phuong phap kh~u hao b~t dOng san d~u tu: ap dvng t~i doanh nghi~p la kh~u hao duang th~ng thea khung thai gian su dvng cac lo~i TSCf) banhanh thea TT 45/2013/TT-BTC ngay 25/4/2013 eua BOTai Chinh.

9. Nguyen tic k~ toan cae hQ'PdAnghQ'Ptae kinh doanh.

10.Nguyen tic k~ toan thu~ thu nh~p doanh nghi~p hoan l~i.11.Nguyen tic k~ toan chi phi tra trm)'e:- Chi phi tra truac g6m: Chi phi d6ng h6 nuac; cong C\ld\lng C\l san xuM; d\lng C\ld6 dUng van phong; bao hOlao dOng .. v.v ..... ;

Page 5

- Chi phi tra tnroc diroc phan loai la ngan han va dai han, thai gian phan b6 nhu sau:

+ Chi phi tra tnroc ngan han: Diroc phan b6 trong vong 1 nam;+ Chi phi tra tnroc dai han: Duoc phan b6 tir tren 1 nam d~n 3 nam;+ Rieng d6ng h6 mroc phan b6 5 nam thea phuong an gia ban mroc sach da duoc UBND tinh phe duyet.- Phuong phap phan b6: Thea phuong phap duong thang.

12.Nguyen t~c k~ toan nQ'phai tra

- NQ'phai tra diroc ghi nhan thea gia g6c;

- NQ'phai tra diroc phan loai nhu sau: Phai tra nguoi ban; phai tra, phai nop khac;

- NQ'phai tra diroc thea doi chi ti~t thea nrng d6i nrong va thai gian d~ tra.

13.Nguyen t~c ghi nh~n vay va nQ'phai tra thuf tai chinh

- Chi phi di yay cua Cong ty g6m cac khaan yay Ngan hang thuong m~i, yay Ngan hang Chau A ADB, Yay Ngan hang WB, yay ngan hang Narad vaKfw d~ thlJChi~n d~u tu cac dlJ an thea Quy~t dinh cua UBND tinh Thai Nguyen;

- Gia tri khaan yay duQ'c ghi nh~n la g6c yay va duQ'Cphan lo~i Ia ng~n h~n va dai h~n. Cac khaan yay duQ'c thee doi chi ti~t thea tUng dlJ an nhu sau:

+Yay ngan hang Chau A ABD (DlJ an dp nu&c & v~ sinh TP Thai Nguyen);+Yay ngan hang WB (DlJ an Du Phu Luong, Dinh ca Vo Nhai);+Yay Ngan hang Norad va Kfw (DlJ an dp nu&c thi xa Song Cong);+Yay Vietcambank Ha Nam (DA Cai t~a h~ th6ng dp nu&c TPTN).

- Thanh taan chi phi di yay: Tra nQ'g6c yay cac dlJ an thlJc hi~n tra thee hQ'Pd6ng va kh~ u&c yay, ngu6n chi tra tu kh~u hao TSCD.

14.Nguyen t~c ghi nh~n va van hoa cae khoan chi phi di vay- Chi phi di yay duQ'c v6n h6a cua Cong ty la chi phi Iai yay ngan hang trong qua trinh d~u tu xay dlJilg;

- Cong ty ghi nh~n v6n h6a thee quy dinh cua chu~n mlJc s6 16 "Chi phi di vay". Cong ty xac dinh chi phi di yay duQ'cv6n h6a trang ky Ia thai gianyay illkhi d~u tu d~n khi ch~m dill giai da~n d~u tu va c6 bien ban ban giao su d\illg tai san, cong trinh, h~ng m\lc cong trinh.

15.Nguyen t~c ghi nh~n chi phi phai tra- Chi phi phai tn't cua Cong ty g6m:

+ Chi phi Iai yay ngan hang Chau a ADB da duQ'c tinh vaa chi phi tai chinh ph\lc V\l SX kinh daanh trong k)', co sa xac dinh chi phi Iai yay thlJChi~n thea cong van s6 358-TC/TCDN ngay 19/1211995 cua B(>Tai Chinh;

Page 6

Page 7

+ Chi phi lai yay ngan hang Th~ gioi WB da duoc tinh van chi phi tai chinh phuc V1J SX kinh doanh trong Icy, co sa xac dinh chi phi lai yay tlnrchien tai van ban s6 31601NHPT-VN ngay 17/9/2013 cua NHPT;

+ Chi phi Iai yay du an dp mroc thi xa Song Cong (V6n yay h6n hQ'PKfw va norad);

+ Chi phi phai tra cac nha th~u du an: C~p mroc TX Song Cong; Cong trinh cai tao h~ thong dp mroc TPTN va cac khoan phai tra khac .v.v ...16. Nguyen t~cva phurmg phap ghi nh~n cac khoan d\f phong phai tra- Nguyen t~c ghi nhan du phong phai tra;

- Phuong phap ghi nhan du phong phai tra.

17.Nguyen t~c ghi nh~n doanh thu chua thuc hi~n

- Nguyen t~c ghi nhan doanh thu chua thuc hien;

- Phuong phap ghi nhan doanh thu chua thuc hien.

18.Nguyen t~c ghi nh~n trai phi~u chuyen dBi

19.Nguyen t~c ghi nh~n v6n chii SO' hfru

- Nguyen t~c ghi nh~:

+ V6n chu sa hilu duQ'c ghi nh~n thea s6 v6n thvc gop;+V6n khac cua chu sa hilu duQ'c ghi nh~n thea s6 nh~ ban giao tai san xi nghi~p dp nuac cac huy~n, v6n ngan sach dp thvc hi~n cac dvani'- Nguyen t~c ghi nh~n cac khoim chenh l~ch danh gia l Doanh nghi~p khong con n~m gift quySn quan ly hang hoa nhu nguai sa hilu hang hoa ho~c quySn ki€m soat hang hoa;-> Doanh thu duQ'c xac dinh tuang d6i ch~c ch~;

-> Doanh nghiep da thu duoc hoac se thu diroc 1Q'iich kinh t~ til giao dich ban hang;

-> Xac dinh duoc chi phi lien quan d~n giao dich ban hang.- Doanh thu cung cap dich vu cua Cong ty la cung dp dich vu tu van: diroc ghi nhan khi kch qua giao dich d6 duoc xac dinh tin cay. Truong hQ'Pgiaodich cung dp dich vu lien quan d~n nhieu ky doanh t11Uthi chi ghi nhan k~t qua phan cong viec da hoan thanh tai thai di6m l~p bao cao tai chinh kYnay. Doanh thu cung dp dich vu duoc xac dinh khi thoa man 4 diSu kien:

-> Doanh thu duoc xac dinh nrong d6i chac chan;

-> C6 kha nang thu diroc 1Q'iich kinh t~ illgiao dich cung dp dich vu;

-> Xac dinh duoc phan cong viec da hoan thanh vao ngay l~p bang can d6i k~ toan;

-> Xac dinh duQ'c chi phi phat sinh cho giao dich va chi phi d6 hoan thanh giao dich cung dp dich V\ld6;

- Doanh thu hO

+ Cac khoan chi quan ly chung cua Doanh nghiep g6m: Ti€n luang cua bQphan quan ly DN; v~t lieu van phong; d6 dung van phong; khau hao tai sanc6 dinh dung cho bQphan quan Iy; ti€n thue, phi cac Ioai; chi phi dich vu mua ngoai; cac khoan chi phi bang ti€n khac.

25. Nguyen t~c va phurrng phap ghi nh~n chi phi thu~ thu nh~p doanh nghiep hi~n hanh, chi phi thu~ thu nh~p hoan Iai.- Chi phi thuS thu nhap hien hanh la s6 thue thu nhap doanh nghiep phai nQP tinh tren thu nhap chiu thue trong ky, thue su~t thue thu nhap doanhnghiep 20% thea quy dinh hien hanh;

- Chi phi thue thu nhap hoan lai la s6 thuS thu nhap doanh nghiep se phai nQP trong tirong lai phat sinh nr viec: Ghi nhan thuS thu nhap hoan lai phaitra trong nam velhoan nh~p thuS thu nh~p hoan l:;tiphai tra dii duQ'cghi nh~n tu cac nam tru6c.

26. Nguyen t~c ghi nh~n chi phi xay d\1'llgcO'ban dir dang

- Nguyen t~c ghi nh~n thea gia g6c g6m: Chi phi v~t tu, nhan cong cac khoan phai tra cho nhel th~u, nguai cung dp va cac chi phi lien quan trvc tiepdSn vi~c hinh thelnh TSCD. Khi hocln tM qua trinh d~u tu xay d\ffig cO'ban v6i cac teli san du di€u ki~n lelTSCD se ghi tang TSCD. Cac cong trinh suachua Ian khi hocln thelnh se h:;tchtoan vao chi phi san xu~t kinh doanh trong ky ho~c pharr b6 d~n velo chi phi nhung khong qua 3 nam.

27. Nguyen t~c va phuong phap l~p bao cao tai chinh hQ'Pnhit

- Bao cao tai chinh hqp nh~t duQ'c l~p tren cO'sa bao cao teli chinh Cong ty mt:;v6i bao cao telichinh cua cac Cong ty con- Bao cao teli chinh cua Cong ty con ap dVng chinh sach kS toan nh~t quan v6i Cong ty my. Truang hqp cac chinh sach kS toan cua Cong ty con khacv6i chinh sach kS toan cua Cong ty mt:;thi bao cao teli chinh cua Cong ty con se c6 nhfrng di€u chinh thich hqp tru6c khi su dVng d~ l~p bao cao telichinh hqp nh~t;

- S6 du cac tai khoan phai thu, phai tra, doanh thu, gia v6n velchi phi k~ ca liii ho~c 16chua th\Ic hi~n ph

·1- tu« s6 eu6i ky s6 diu nam

- TiSn mat tai quy 1.694.749.362 4.829.607.739

- TiSn giri ngan hang, kho bac 5.080.091.095 10.424.027.087

- TiSn giri ti~t kiem Ngan hang TMCP Quan dQi - CN Thai Nguyen 419.661.100 404.193.303

- TiSn giri ti~t kiem Ngan hang SHB - -- TiSn giri ti~t kiem Ngan hang TMCP Dong Nam A - CN ThaiNguyen 55.000.000.000 -

CQng 62.194.501.557 15.657.828.129

2 - Cdc khoiin dau tu: tai ehinh s6 eu6i kY s6 diu nam

Gia g6e GlTrj ghi sA Gia g6e GlTrj ghi sA

G, [)t1u tu ruim gift d€n ngay &10 han

+ TiSn giri ti~t kiem ky han 6 thang - VPBank, CN Thai Nguyen -

- TiSn giri tiet kiem 6 thang tai Ngan hang SHB 10.000.000.000 50.000.000.000

+ TiSn giri ti~t kiem ky han 6 thing - Ngan hang TMCP ngoai thuongViet Nam 5.000.000.000 5.000.000.000

- TiSn giri ti~t kiem ky han 4 thang - Ngan hang TMCP Quan dQi - CNThai Nguyen 225.206.354 217.730.287

CQng 15.225.206.354 55.217.730.287

3-Phiii thu eua khaeh hang s6 eu6i ky s6 diu nam

a, Phai thu ella khaeh himg ng~n h~n 20.243.256.529 20.767.691.088

- TiSn nuac kh6i ca quan KV Song cong + Ph6 Yen 2.843.785.147 2.013.287.479

DVT: Dang VietNamVI. Thong tin bA sung eho cac khoan muc trinh bay trong bang din d6i k~ toan

- Ti~n mroc kh6i co quan KV thanh ph6 Thai Nguyen 5.320.474.327 1.056.456.658- Ban QL cac du an Giao thong TN (CT cai tao nga ba dan - nghiatrang d6e lim) 609.366.000 -- Ban QL cac du an Giao thong TN (CT: Dich chuyen DOCN, DA caitao, nang cftpQL3Km34+500 den Km 38+500. 3.990.373.108 3.990.373.108- Ban QL cac DA d~utu va XD huyen phil luang: CT cftpmroc khutai dinh cir San dm phil luang 1.387.605.000 1.387.605.000- Phai thu cua san pham mroc sach 671.745.910 3.882.885.832- Phai thu cua cong trinh xay l~p 5.045.986.019 8.175.123.243- Phai thu cua SPmroc tinh khiet 339.326.300 227.365.050- Phai thu cua khao sat, thiet ke, l~p du toan 34.594.718 34.594.718b, Phai thu cua khaeh hang dai han 654.966.050 537.042.000- Phai thu cua cong trinh xay l~p 654.966.050 537.042.000

C{>ng 20.898.222.579 21.304.733.0884 - Phai thu kluic - S6 cu6i kY S6 d~u nama, Ngan han Gia tr] Dl!phimg Gia tr] Dl!phimg

+Tam irng 8.143.339.449 2.868.084.478+ Ky cuoc, ky quy ngan han 382.637.972 102.141.397+ Phai thu khac 1.657.861.734 1.615.547.223

C{>ng 10.183.839.155 - 4.585.773.098 -

5 - Tai san thi~u cho xu Iy S8 cu8i ky S8 diu nam

S8IU'Q'Ilg Giii tr] S8IU'Q'Ilg Giii tr]

Hang t6nkho - 2.489.447

CQng - 2.489.447

Cu8i ky BAu nam6. Nq' x§u

Gill tr] co th~ thu Gill tr] co th~ thuGill g8chiH

DI}' phOng Gill g8ch6i

DI}' phong

Khoan nq' phai thu til' 6 thang d~n durri 1 nam (30%) 3.990.373.108 2.793.261.176 1.197.111.932 3.990.373.108 2.793.261.176 1.197.111.932

CTDCDO CN, DA cai tao, nang cftp QL3 Km34+500 d~n Km3.990.373.108 2.793.261.176 1.197.111.932 3.990.373.108 2.793.261.176 1.197.111.93238+500 (BQL cac DA giao thong TN)

Khoan nq' phai thu til' 1 nam d~n durri 2 nam (50%) 777.442.894 388.721.447 388.721.447 777.442.894 388.721.447 388.721.447

XD KCNDT Thuy phan D.tich 180ha GT: Dzchinh dirong 6ng320.699.000 160.349.500 160.349.500 320.699.000 160.349.500 160.349.500cftp mroc (BQL cac khu cong nghiep tinh TN )

XD co sa ha tkg khu DC s6 4 Tan Thinh (TT phat trien quy214.224.000 107.112.000 107.112.000 214.224.000 107.112.000 107.112.000nha dftt& d~u tIT xay dung ha tkg Icy thuat tinh TN)

CT: Thir ap luc tuyen 6ng cftp mroc khu nha a sinh vien Dai138.185.000 69.092.500 69.092.500 138.l85.000 69.092.500 69.092.500h9C Thai Nguyen

CT: Xay dung co sa ha t~ng khu CN f)i~m Thuy phan dien104.334.894 52.l67.447 52.167.447 104.334.894 52.167.447 52.167.447tich 180ha (BQL cac khu cong nghiep tinh TN )

Khoan nQ'phai thu til' 2 nam d~n duoi 3 nam (70%) 267.363.174 80.208.952 187.154.222 267.363.174 80.208.952 187.154.222

CT: Khu dan cu s6 5 Phan Dinh Phimg (Cong ty CPXD s6 3 -14.533.000 4.359.900 10. 173.l 00 14.533.000 4.359.900 10.173.100Vinanconex)

CT: XDCS h

6. NQ'x§uCu6i ky Bftu nam

Gia tr] co th~ thu Gia tr] co th~ thuGia g6ch6i DV'phong Gia g6c h6i Dl! phOng

CT: Nang cap, cai tao DOCNSH trong khuon vien tru s6VBND huyen Ph6 Yen - BQLDA dAunr va XD huyen Ph6 118.379.000 35.513.700 82.865.300 118.379.000 35.513.700 82.865.300Yen

CT: M6 mang dp mroc tnrong TH va THCS 915, phuongGia Sang - BQL cac dir an dAunr va xay dung TP Thai 9.078.557 2.723.567 6.354.990 9.078.557 2.723.567 6.354.990Nguyen

CTCN: Khu TDC Dai hoc Thai Nguyen thuoc khu dan cir38.970.617 11.691.185 27.279.432 38.970.617 11.691.185 27.279.432nam Dai hoc Thai Nguyen (Giai doan 3)

Khoan nQ'phai thu tic 3 nam tro' Iiln (100%) 1.371.602.876 - 1.371.602.876 1.371.602.876 1.371.602.876-Hoat dQng x§y l~p 1.302.862.483 - 1.302.862.483 1.302.862.483 1.302.862.483-

Cong trinh: XD CO' so ha tAng khu tai dinh cir s6 1 plnrong Tan35.983.000 35.983.000 35.983.000 35.983.000Long (TTPT quy dftt thanh ph6 Thai Nguyen) - -

CT: DC duong 6ng C/Nuac PV giai phong mat bang thuocDA khu san CO' s6 3 Phuong Quan trieu (TTPT quy dftt thanh 170.641.632 - 170.641.632 170.641.632 170.641.632ph6 Thai Nguyen) -Cong trinh: Thir ap luc khu dan cu s6 3 phuong Quan trieu -

12.842.000 12.842.000 12.842.000 12.842.000Cong ty CP DAu tu & XD Bac Ha - -CT: L~p d~t TOOCN dUOngQuang Trung (DA qu6c 193

84.816.043 84.816.043 84.816.043 84.816.043tranh TPTN) - TTPT quy dftt thanh ph6 Thai Nguyen - -CT: XD CO' s6 h:;ttAng khu TDC Yen Gia I - Xa Tan pM,

12.308.000 - 12.308.000 12.308.000 12.308.000huy~n Ph6 Yen Cong ty c6 phAn B~c Vi~t -CT: Cftp nuac khu TDC tuy~n QL3 thu9c khu dan CIT nam DH

29.184.615 29.184.615 29.184.615 29.184.615Thai Nguyen - CT c6 phAn Hoang Minh - -Cong trinh: DCDOCN sinh ho:;ttdUOngB~c Nam thu9C DAkhu do thj H6 Xuong R6ng (TTPT quy dftt thanh ph6 Thai 287.401.618 - 287.401.618 287.401.618 287.401.618Nguyen) -

Page 2

CU6i ky D§u nam6. NQ'xftu

Gia g6c Gia tr] co th~ thu Gia g6c Gia tr] co th~ thu D...·phOnghfjj D...· phong h6i

C6ng trinh cai tao quoc II)37 (TTPT guy d§t thanh ph6 Thai332.032.013 - 332.032.013 332.032.013 332.032.013Nguyen) -

C6ng trinh cApmroc khu tai djnh cir xa Phuc Ha (TTPT guy29.16l.l66 - 29.16l.l66 29.16l.l66 29.161.166d§t thanh ph6 Thai Nguyen) -

CTDCDO cap nuoc khu tai dinh cu s6 5 QL3 tranh TPTNl.l84.000 - l.l84.000 l.l84.000 l.l84.000(TTPT guy dfitthanh ph6 Thai Nguyen) -

C6ng trinh: DCDOCN sinh hoat tuyen QL3 tranh Thanh ph6169.077.608 - 169.077.608 169.077.608 169.077.608Thai Nguyen (TTPT guy dfitthanh ph6 Thai Nguyen) -

CT: Sua chua tuyen 6ng DN200 dirong PPDP thuoc goi thau15.309.000 - 15.309.000 15.309.000 15.309.000FA (C6ng ty CP nr vfinva xay dung Thu D6) -

C6ng trinh khu dan ctr s6 6 phuong Thinh Dan (TTPT guy122.921.788 - 122.921.788 122.921.788 122.921.788nha dfitva DTXDHTKT tinh TN) -

Hoat o{lng tu· vftn 34.594.718 - 34.594.718 34.594.718 34.594.718-Kls, t/k hang muc cApmroc-Du an nang cApdirong VW B~c

13.938.505 - 13.938.505 13.938.505 13.938.505(GD1)Trung tam guy dfrtTP Thai Nguyen -Khao sat thiet k6, I~pDT - Mang nho 20.656.213 - 20.656.213 20.656.213 20.656.213-

San xuftt nuo'c 34.145.675 - 34.145.675 34.145.675 34.145.675-C6ng ty luy~ncan thep Gia Sang 34.145.675 - 34.145.675 34.145.675 34.145.675-

C{lng 6.406.782.052 3.262.191.575 3.144.590.477 6.406.782.052 3.262.191.575 3.144.590.477

Page 3

7 - Hang tan kho s6 cu6i ky s6 dAu nam

Gia g6c Dl! phong Gia g6c Duphong

- Nguyen lieu, v~t lieu; 15.105.410.682 (1.768.272.367) 12.079.413.415 (1.768.272.367)

- Cong cu, dung cu; 404.690.157 (1.812.004) 430.709.645 (1.812.004)

- Chi phi san xua: kinh doanh do dang; 6.456.842.183 - 6.108.340.520 -

- Thanh pham 26.763.200 (911.531) 27.331.574 (911.531)

CQng 21.993.706.222 (1.770.995.902) 18.645.795.154 (1.770.995.902)

8- Tai san dO'dang diti hqn s6 cu6i ky s6 dAu nam

Gia danh gia lai Gia g6c Gia danh gia lai Gia g6c

Chi phi xay dl!ng CO' ban dO-dang

- Dau tu,xay dlplg: 5.367.920.967 5.205.531.428+ CT dp mroc KV Son CAmPhu Luong (CP khao sat dia hinh +tham tra sa khao sat dia hinh, du toan thi cong) 130.772.727 130.772.727

+DlJ an phat trien h~ thong dpmroc thanh ph6 Thai Nguyen 5.237.148.240 5.074.758.701- Suu chii:a Ion tai san ciJ ilinh : Sua chua, dich chuyen cac tuyen6ng D40, 63, 100, 150,200 dirong Chu Van An 166.313.043 166.313.043

CQng 5.534.234.010 - 5.371.844.471

9. Tang, giam tizi san e6 ii/nit hiiu hinh

Khoan muc Nha cira v~t ki~n May moe thi~t hiPh irong ti~D v~n tai Thi~t hi dung Tai san c6 dinh

TAng cqngtrue truy~n d~n C\l quan Iy kbac

S6 du diu nam 129.219.899.206 103.294.691.017 339.279.409.073 672.972.727 146.180.000 572.613.152.023

- Mua s~m moi

- f)~u nr xay dung moi - - 228.500.000 - - 228.500.000+ Cong trinh mang dp 3 ne>ibe>+ CT tuyen 6ng CN D300 khu congnghiep f)i~m Th\lY 228.500.000 228.500.000

- Giam khac (Chuyen thanh CCDC) 8.191.037 8.191.037

S6 cu6i ky 129.219.899.206 103.286.499.980 339.507.909.073 672.972.727 146.180.000 572.833.460.986

2. Gia tr] hao mon loy k~

se du d~u nam (49.399.236.354) (48.900.792.497) (112.484.661.745) (575.085.350) (146.180.000) (211.505.955.946)- Kh~u hao trong ky (4.348.929.853) (5.809.833.206) (11.957.555.660) (33.352.686) - (22.149.671.405)- Giam khac (Chuyen thanh CCDC) 6.141.901 6.141.901

S6 cu6i ky (53.748.166.207) (54.716.767.604) (124.442.217.405) (608.438.036) (146.180.000) (233.649.485.450)

3. Gia tr] con I~i TSCD hiru hinh

Tai ngay d~u nam 79.820.662.852 54.393.898.520 226.794.747.328 97.887.377 - 361.107.196.077S.I: .1:. k' 75.471. 732.999 48.569.732.376 215.065.691.668 64.534.691 339.183.975.536o CUOI y -* Nguyen gia TSCf) eu6i nam da:kh~u hao hSt nhirng v~n con sir dung;

Gia tri hao mon

29.067.425.433 d6ng

572.833.460.986 d6ng

233.649.485.450 d6ng

339.183.975.536 d6ng

* Nguyen gia TSCf) con t6t cAn dung eho SXKD : Nguyen gia

Gia tri con lai

Gia tri hao mon

1.517.705.801 d6ng

739.081.789 d6ng

778.624.012 d6ng

* Nguyen gia TSCD hinh thanh til quy phuc loi Nguyen gia

Gia tri con Iai

10. Tang, giam tili san c6 ilinh vo hinh.- Nguyen gia TSCD vo hinh

+ S6 dir dfrunam 108.000.000

+ S6 dtr cu6i Icy 108.000.000

- Gia tr] hao moo IllYk~

+ S6 dir dfru nam 51.967.742

+Kh§.u hao trong Icy . 16.200.000

+ S6 du cuoi Icy 68.167.742

- Gia tr] coo I~i ella TSCD vo hlnh

+ Tai ngay dfrunam 56.032.258

+ S6 du cU6i Icy 39.832.258

11- Chiphi tra trutrc S6 cu6i kY s6 diu nam

3, Ng~n han 57.576.772 479.864.700

- Chi phi diu tu d6ng h6 mroc - 28.187.693

- Chi phi cong cu, dung cu xmlt dung

+ Chi phi cong cu, dung cu san xuat 20.624.995 52.176.356

+ Chi phi dung cu, d6 dung hanh chinh - 19.171.676

- Chi phi tra tnroc ngan han khac 36.951.777 380.328.975

b, Dai han 8.154.734.344 7.380.658.525

- Cac khoan chi khac

+ Chi phi diu tu d6ng h6 mroc 6.181.984.878 6.123.860.220

+ Chi phi cong cu, dung cu san xuat 319.481.657 153.113.566

+ Chi phi dung cu, d6 dung hanh chinh 358.572.773 300.323.434

+ Chi phi dai han khac 1.294.695.036 803.361.305

C{}og 8.212.311.116 7.860.523.225

CuBi ky Trong nam D§u nam12. Vay va n(J' n(J' thue tai chinh s6 co kha nang s6 co kha nangGii tr] tra ncr Tang Giam Gii tr] tra ncra, Yay ngh han 3.630.229.172 3.630.229.172 4.002.338.572 4.375.029.172 4.002.919.772 4.002.919.772

+Yay ngan hang Chau A ABD (Du an cftpmrocva v~ sinh TPTN) 2.668.102.136 2.668.102.136 2.668.102.136 2.668.102.136 2.668.102.136 2.668.102.136

+Vay ngan hang WB (Dir an Du PM Luong,Dinh Citve Nhai) 589.727.036 589.727.036 589.727.036 589.727.036 589.727.036 589.727.036+Yay vi~t combank Hi Nam (DA cai tao Mthong cftprurocTPTN) 372.400.000 372.400.000 744.509.400 1.117.200.000 745.090.600 745.090.600

b, Yay diti han 136.679.593.332 136.679.593.332 - 4.002.338.572 140.681.931.904 140.681.931.904

+Vay ngan hang Chau A ABD (Dir an cftpmrocva v~ sinh TPTN) Ky han 18 nam 29.349.123.504 29.349.123.504 - 2.668.102.136 32.017.225.640 32.017.225.640

+Vay ngan hang WB (Dtr an Du Phu Luong,Dinh Cave Nhai) Ky han 17 nam 13.563.721.843 13.563.721.843 - 589.727.036 14.153.448.879 14.153.448.879+Yay ngan hang Norad +Kfw (DA cApmrocTX SongCong), Thai han tra no 17nam 89.297.947.985 89.297.947.985 - - 89.297.947.985 89.297.947.985

+Yay viet combank Hi Nam (DA cai tao h~thong cApmroc TPTN) 4.468.800.000 4.468.800.000 - 744.509.400 5.213.309.400 5.213.309.400

CQng 140.309.822.504 140.309.822.504 4.002.338.572 8.377.367.744 144.684.851.676 144.684.851.676

Cu6i kY DAu nam13. Phiii trd nguai ban S6 co kha nang S6 co kha nangGia tri

tra nQ'Gia tr]

tra nQ'Phai tra nguoi ban ngan han+ Cong ty TNHH mot thanh vien khai thac Thuy loi Thai nguyen(Ti€n mua mroc tho) 3.788.630.600 3.788.630.600 3.611.367.300 3.611.367.300

+DA e~p mroc thi xii Song Cong (PhfuI v6n d6i ung Chu d~u tu) 1.360.127.628 1.360.127.628 1.543.583.088 1.543.583.088+ Cong ty TNHH nhua Au Chau xanh 906.406.897 906.406.897 603.625.880 603.625.880+ Cong ty CP d~u tu TMXNK Phu Thai - - 636.071.930 636.071.930+ Cong ty TNHH h6a nhua d~ nh~t - CN Hai Duong 705.127.641 705.127.641 1.691.033.601 1.691.033.601+ Tang Cong ty CP mroc va moi tnrong viet Nam 7.049.177.618 7.049.177.618 7.049.177.618 7.049.177.618+ Phai tra cac nha eung cap khac 5.400.606.415 . 5.400.606.415 9.934.899 ..342 9.934.899.342

Ci}ng 19.210.076.799 19.210.076.799 25.069.758.759 25.069.758.759

14- Tltui va cac khodn phiii n{jpnha nutic DAu nam S6 phai ni}p S6 da thuc ni}p Cu6i kYtrong nam trong nama,Phaini}p 4.477.706.074 11.759.911.673 12.292.933.401 3.944.684.346

- Thu€ gia tri gia tang 428.520.520 4.277.218.285 4.264.327.682 441.411.123

- Thu€ thu nhap doanh nghiep 3.018.145.486 4.260.213.417 4.034.471.286 3.243.887.617

- Thu€ thu nhap ca nhan - 355.132.900 354.532.900 600.000- Thu€ tai nguyen 109.323.390 996.650.770 989.155.340 116.818.820

- Thu€ mon bai - 14.000.000 14.000.000 -- Thu€ su dung d~t phi nong nghi~p - 68.075.858 68.075.858 -- Cae khoan phi, 1~phi va cae khoan phai nQPkhae 921.716.678 1.788.620.443 2.568.370.335 141.966.786

b, Phai thu 475.300 - - 475.300- TIlU~su d\lllg d~t phi nong nghi~p 475.300 - - 475.300

15. Chi phi phdi tra sa cuai kY sa diu Dam* Chi phi pltai tra ngiin hun+ Chi phi phai tra cac nha thAuDA xay dung tram mroc sach Quang Vinh giai doan 2 5.621.273 5.621.273+ Chi phi ki~m toan bao cao tai chinh nam 2017 (Cong ty TNHH PKF Viet Nam) 220.000.000+Du an cap mroc thi xfi Song Cong 220.332.825 220.332.825+ Quy phong chong thien tai 382.006.000 339.906.000+Xi nghiep xay l~p cong trinh 2.104.575 2.104.575+Xi nghiep thi cong xay l~p cong trinh (CT D~u n6i rna rong HTCN LQ'iHili - Cong Hai,Thuan B~c va cong trinh Ma Lam, Ninh Thuan - 1.320.538.210+ Chi phi lfii yay cac du an, cong trinh 2.858.419.502 297.116.070+Dir an Xay dung tuyen 6ng cclpmroc DN300 KCN £)i~m Thuy (XN Song Cong) 575.597.273 575.597.273+ Chi phi phai tra khac 804.684.545 641.776.545

C(_)Dg 4.848.765.993 3.622.992.771

16.Phiii tra khdc Sa cuai kY sa dAuDam*Phiii tra ngiin hfJn- Tai san thira cho giai quyet - 2.231.000- Kinh phi cong doan 275.707.809 164.142.597

- Bao hiem xfi hQi 516.141.362 -- Bao hiem y t~ 95.368.366 -- C6 tire, cac quy thuQc v6n Nha nuac 29.388.851.840 24.992.771.840

- Cac khoan lfii ch~m nQPv~ Nha nuac 18.308.937.389 16.373.657.264

- Bao hi~m th~t nghi~p 39.326.389 -- Cac khoan phai tra, phai nQp khac 12.927.885.501 4.097.887.424

C(_)Dg 61.552.218.656 45.630.690.125

17. Tili san thui thu nhi}.pholin lfJi Sa cuai kY sa dAuDam- Tai san thu~ thu nh~p hofin l~i 2.547.207 2.954.628

C(_)Dg 2.547.207 2.954.628

18 van ehii su huua. Bang d6i ehi~u bi~n dong cua v6n chu SO' hiru

Cac khoan muc thuQc v6n chu SO' hfruDi~n giai V6n gop cua chu SO' V6n khac cua chu Lqi nhuan sau thu~ Quy d~u to' phat

CQnghu'U SO' hfru chua phan ph6i tri~n

86 du d~u nam trurrc 160.000.000.000 107.705.310.448 (17.523.655.479) 6.561. 712.302 256.743.367.271

- Tang v6n trong nam tnroc - - - 4.367.987.025 4.367.987.025+V6n khac cua chu sa hfru - -+ Quy dau ttlphat trien 4.367.987.025 4.367.987.025

- Lai nam tnroc 3.996.716.452 3.996.716.452

- Tang khac -

- Giam v6n trong nam tnroc 14.559.956.750 - 14.559.956.750- L6 nam tnroc -86 du d~u nam nay 160.000.000.000 107.705.310.448 (28.086.895.777) 10.929.699.327 250.548.113.998

- Tang v6n trong nam nay - - - 3.885.014.643 3.885.014.643+V6n dau ttl cua chu sa htru -+V6n khac cua chu sa hiru - -+ Quy dau nr phat trien 3.885.014.643 3.885.014.643- Lai trong ky 8.809.220.178 8.809.220.178

- Phan phoi loi nhuan nam 2017 15.036.857.519 15.036.857.519

86 du cu6i ky 160.000.000.000 107.705.310.448 (34.314.533.118) 14.814.713.970 248.205.491.300

b. Chi ti~t v6n gop ciia chu SO' hiru s6 eu6i ky s6 diu nam

- V6n di~u l~ 160.000.000.000 160.000.000.000

+ V6n Nha nuoc (42,27%) 67.632. 000. 000 67.632. 000. 000

+ Cong ty CP tdp doan qu6c d Dong A (41%) 65.600. 000. 000 65.600.000.000+ Cac c6 dong khac (16, 73%) 26.768.000.000 26.768.000.000- V6n khac cua chu sa htru (nhan ban giao tai san xi nghiep dp mroc cac huyen, vonngan sach dp thirc hien ac du an) 107.705.310.448 107.705.310.448

- Quy dAutu phat trien 14.814.713.970 10.929.699.327

- Loi nhuan sau thu~ chua phan phoi (34.314.533.118) (28.086.895.777)

CQng 248.205.491.300 250.548.113.998

e. Cac giao djch v~ v6n vOi cac chu SO' hiru va phan ph6i e6 nrc, ehia lQi nhuan s6 eu6i ky s6 diu nam- V6n dAu tir cua chu sa htru 160.000.000.000 160.000.000.000- C6 nrc, loi nhuan dii chia 10.400.000.000 9.600.000.000

Trang do: + C6 tuc thuoc v6n Nha nutrc 4.396.080.000 4.057.920.000

+ C6 tire cua nha ddu tu chien luac (CTCP tdp doan quoc d Dong A) 4.264.000.000 3.936. 000. 000

+ C6 tire cua cac c6 dong khac 1.739.920.000 1.606. 080. 000d. C6 phi~u s6 eu6i ky s6 diu nam- S6 luqng c6 phi~u dang luu hanh 16.000.000 16.000.000

+ C6 phi~u ph6 thong 16.000.000 16.000.000

+ C6 phi~u uu diii (lo

* Menh gia c6 phieu dang luu hanh 10.000 10.000d. CB nrc S8 cu8i ky S8 diu nam

- C6 tire dff c6ng b6 sau ngay kSt thuc ky kS toan nam (%) 6,50 6,00

e. Cac quy ciia doanh nghiep S8 cu8i kY S8 diu nam- Quy d~u tu phat trien 14.814.713.970 10.929.699.327

- Quy khac thuoc v6n chu sa hfru (Quy khen thuong, phuc IQ'i) 1.577.085.562 1.816.256.283+ Quy khen thuong 629.635.244 809.172.669

+ Quyphuc loi 168.826.306 152.907.005

+ Quyphuc loi aa hinh thanh. TSCD 778.624.012 854.176.609

g. Thu nh~p va chi phi, Hii ho~c 18dU'Q'cghi nh~n true ti~p vao v8n chu SO' hiru theo quy dinh cua chuan muc k~ toan cu th~

19, Ngu6n kinh phi S8 cu8i kY S8 diu nam- Nguon kinh phi con lai cu6i nam 15.007.600 24.007.600

VII - Thong tin bB sung eho cac khoan mue trinh bay trong bao cao k~t qua hoat dong kinh doanh. . .1-Tang doanh thu ban hang WI cung clip dich v~ (Mii sa 01) Quy 3 nam nay Quy 3 nam trmrc

- Doanh thu ban hang 40.550.450.678 39.372.605.954

+Niroc sach Tuc Duyen, Tich Luong, Song cong 38.318.794.371 37.251.966.424

+Nurre sach Trai Cau 105.094.200 110.903.100

+Niroc sach Dai Til 1.083.424.000 1.037.175.400

+Nurre sach Vo Nhai 372.385.000 382.827.900

+Nurre sach Phu Luong 120.290.700 110.291.700

+Niroc sach Di~m ThVY 101.131.000 79.049.800

+V~t lieu (39.494.200) 32.039.800

+Nurre tinh khiet 488.825.607 368.351.830

- Doanh thu hop d6ng xay dung 3.260.869.580 2.518.899.802

- Doanh thu khao sat thiet kS l~p du toan 78.040.133 77.717.808C{lng 43.889.360.391 41.969.223.564

2 - Cdc klwiin giiim tric doanh thu (Mii sa 02) Quy 3 nam nay Quy 3 nam trurrc

- Chiet khiu thuong mai - -

- Giam gia hang ban - -

- Hang ban bi tra lai - -3 - cu van hang ban (Mii sa 11) Quy 3 nam nay Quy 3 nam trmrc- Gia v6n cua hang h6a da ban; 14.319.728.146 13.497.968.682~. .

- Gia von cua heat dong xay dung; 3.260.625.080 2.613 .50 1.316

- Gia v6n cua dich vu cia cung dp (khao sat, thiet kS, l~p DT); 55.198.669 288.115.809

- DlJphong giam gia hang t6n kho - -

CQng 17.635.551.895 16.399.585.807

4 - Doanh thu hOlJtil9ng tai chinh (Mii s6 21) Quy 3 nam nay Quy 3 nam trtre'c- Lai tien giri, tiSn eho yay 833.587.591 760.893.175

CQng 833.587.591 760.893.175

5 - Chiphi tai chinh (Mii s6 22) Quy 3 nam nay Quy 3 nam trurrc- Lai tiSn yay; 2.677.207.598 678.184.360

- Lai cham n9P vS c6 phan h6a 583.062.657 2.677.079.404

CQng 3.260.270.255 3.355.263.764

6 - Thu nhq.pkhdc (Mii s6 31) Quy 3 nam nay Quy 3 nam truec- Cac khoan thu nhap khac. 431.986 838.350

CQng 431.986 838.350

7 - Chiphi khdc (Mii s6 32) Quy 3 nam nay Quy 3 nam trurrc- Cac khoan chi khac. 25.565.555

CQng 25.565.555 -8- Chi phi ban hang va chi phi qulin Ij doanh nghi?p Quy 3 nam nay Quy 3 nam trurrc

a, Cac khoan chi phi quan ly doanh nghiep phat sinh trong ky (Mil sa 26) 4.794.590.883 5.323.625.605

- Chi phi tiSn luang 2.694.392.963 2.540.595.192'--

- Thu~ cac loai 352.697.312 349.183.012

- Chi phi quan tri 397.020.000 400.620.000

- Cac khoan chi phi quan If khac 1.350.480.608 2.033.227.401

b, Cac khoan chi phi ban hang phat sinh trong kY (Ma s6 25) 12.993.137.918 13.340.935.252- Chi phi nhan vien ban hang 6.202.561.819 6.315.137.621

- Chi phi nguyen v~t lieu 821.273.771 465.767.019

- Chi phi d6ng h6 mroc 666.061.348 644.998.040

- Chi phi khau hao 3.870.910.518 3.719.046.230

- Chi phi ban hang khac 1.432.330.462 2.195.986.342

9 - Chiphi san xuiit kinh doanh theo kit qua kinh doanh Quy 3 nam nay Quy 3 nam trurrc

- Chi phi nguyen v~t lieu 7.202.483.284 7.026.068.649

- Chi phi nhan cong 15.307.728.981 14.602.492.672

- Chi phi khau hao TSCf) 7.256.549.265 7.210.691.193

- Chi phi dich vu mua ngoai 1.033.622.074 316.989.430

- Chi phi khac bang tien 8.020.226.113 9.776.250.280

CQng 38.820.609.717 38.932.492.224

10- Chi phi thui thu nh~p doanh nghifp hifn himh (Mii sa 51) Quy 3 nam nay Quy 3 nam trurrc

Chi phi thue thu nhap hien hanh tinh tren thu nhap chiu thu~ nam hien hanh 1.720.709.360 1.640.676.022

11- Chi phi thui thu nh9-pdoanh nghifp hoiin IlJi(Mii sa 52) Quy 3 nam nay Quy 3 nam trurrc

Chi phi thue thu nhap hoan lai 56.469 194.120

Loy k~ tir dAu nam Loy k~ tir dAu namVIII Thong tin b6 sung eho cac khoan muc trinh bay trong bao cao hru chuyen ti~n t~ d~n quy 3 nam nay d~n quy 3 nam truxrc

1 Cdcgiao dicl: khong bang tiJn anh huting din bdo cdo luu chuyin tiJn tf trong tuong lai

2 Cdc khoiin tiJn do Doanh nghifp niim gUt nhung khiing dU"(J'csir dung

3 Sa tiJn di vay thl}'cthu trong ky 1.843.014.640

- Yay Vietcom bank - CN Ha Nam (DA cai tao HTCNTPTN) 1.843.014.640

4 Sa tiJn dli thl}'Ctra gac vay trong ky 4.375.029.172 4.952.888.486

- Ngan hang phat tri~n khu V\lC B~cCan - Thai Nguyen (Khoan yay ADB) 2.668.102.136 2.668.102.136

-Ngan hang phat tri~n khu YlJC B~cCan - Thai Nguyen (Khoan yay WB) 589.727.036 589.727.036

- BIDV Thai Nguyen (DA Song Cong) 1.235.059.314

- Vietinbank Thai Nguyen 460.000.000

- Vietcom bank - CN Ha Nam (DA cai tao HTCNTPTN) 1.117.200.000

L~p bi~u Phu trach k~ toan

Nguy~n Thi Thanh Minh