• ■ Deloitte. • • i ■ ■ U • • •

a TONG LONG TY CO PHAN XAY LAP DAU KHi VIET NAM

(Thanh lap tai nu'ot Ong h6a Xa noi Ch6 nghia Viet Nam)

■ BAO CAO TAI CHINH RIENG DA DVO'C KIEM TOAN

• Cho nam tai chinh kat UV= ngay 31 thang 12 nam 2017

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a TONG LONG TY Co PHAN XAY LAP DAU KHi VItT NAM rang 25, tea nha C.E.O, &Peng Pham Hang,

• Quan Nam Tit Liem, Ha Noi, WO Nam

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BAO CAO CCJA BAN TONG GIAM DOC 1 - 2

BAO CAO KIEm TOAN DOC LAP 3 - 6

BANG CAN DOI KE TOAN 7 - 9

BAO CAO KET QUA HOAT DONG KINH DOANH 10

BAO CAO LIIU CHUYEN TIEN TE 11 - 12

THUYET MINH BAO CAO TAI CHiNH RIENG 13 - 52

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TONG LONG TY Co PHAN XAY LAP DAU KHI VIET NAM Tang 25, tea nha C.E.O, du'ang Pham Himg, Quan Nam TO' Liern, Ha N8i, Viet Nam

BAO CAO CUA BAN TONG GIAM DOC

Ban Tang Giam 66c Tang Cong ty Co phan Xay lap Dau khi Viet Nam (goi tat la "Tang C8ng ty") Cie trinh bao cao nay cing yeti bao cao tai chinh rieng cua Tang C8ng ty cho nam tai chinh ket thoc ngay 31 thang 12 nam 2017.

HQI BONG QUAN TRI VA BAN TONG GIAM DOC

Cac thanh vien cua 1-18i 68ng Quan tri va Ban Tang Giam 66c Tang C8ng ty da (lieu hanh Tang Cong ty trong nam va den ngay lOp bao cao nay Om:

Hoi dam Chian tri

Ong Biti Ng9c Thang

Ong Bai Ng9c Hiing

Ong Nguyen Dinh The

Ong Pham Hong Linh

Ong Pham Cuing

Ong Nguyen Huy Flea

Ba Nguyen Thi Thu Hiiiing

Ong Nguyen Anh Minh

Ban T6na Giam dik

Ong Nguyen Dinh The

Ong Nguyen Anh Minh

Ong Biti Tien Thanh

Ong Nguyen Trung Tri

Ong Nguyen Van frong

Ong Tran Quot Hohn

Ong Nguyen Thanh Binh

Ong Nguyen DLit Dat

Ong Nguyen Duyen Hai

Chit tich

Uy vien

Uy vien (b6 nhiem ngay 15 thang 12 nam 2017)

Uy vier' (b6 nhiem Nay 15 thang 12 nam 2017)

Uy vien (b6 nhiem ngay 15 thang 12 nam 2017)

Uy vien (mien nhiem ngay 15 thang 12 nam 2017)

Uy vien (mien nhiem ngay 15 thang 12 nam 2017)

Uy vien (mien nhiem ngay 29 thang 9 nam 2017)

Tang Giam cl6c (b6 nhiem ngay 03 thang 10 nam 2017)

Tang aim dot (mien nhiem ngay 29 thang 9 nam 2017)

Pho T6ng Gam 66c

Pho Tang Gam 66c

Pho Tang Giam clot

Pho Tang Gam deic

Pho Tang Gam dot (b6 nhiem ngay 05 thang 12 nam 2017)

Pho Tang Giam d6c (b6 nhiem ngay 25 thang 01 nam 2018)

Pho Tang Giam d6c (mien nhiem ngay 01 thang 02 nam 2018)

TRACH NHIEM CUA BAN TONG GIAM DOC

Ban Tang Gam d6c Tang Cong ty có trach nhiem lop bac, cao tai chinh rieng phan anh mot cach trung thiic va h9p lje tinh hinh tai chinh ctia Tang Cong ty tai ngay 31 thang 12 nam 2017, cling nhu' Wet qua hoat Ong kinh doanh va tinh hinh lu'u chuyen tin to cho Warn tai chinh thtic cung ngay, phi h9p vdi chuOn mu'c Id toan, the' 68 ke toan doanh nghiep Viet Nam va cac quy dinh phap lje có lien quan den viec lap va trinh bay bao cao tai chinh. Trong viec lOp bat) cao tai chinh rieng nay, Ban -Ring Giam dot du'Oc yeu cau phai:

1

Ban Tang Gam d6c Tang C8ng ty chiu trach nhiem dam bao rang s6 ke Wan dtigc ghi chap met cach phe hop de phan anh met cach hdp Ijr tinh hinh tai chinh cea Tang C8ng ty d bat k* thai diem nao va dam bao rang bao cao tai chinh rieng tuan the chuan mut Ice toan, the de kg toan doanh nghiep Viet Nam va cac quy dinh phap IY co lien quan den viec lap va trinh bay bao cao tai chinh. Ban Tang Gam deic cOng chiu trach nhiem dam bao an toan cho tai san cOa Tang Cong ty va thtfc hien cac bran phap thich hqp de ngan chan va phat hien cac hanh vi gian Ian va sai pham khac. CO

ACH )EL VIE

Thay mat va dai dien cho Ban Tong Giam di5c, °DA

Nguyen Dinh ThE TEng Main dac

Ngay 10 tiling 4 nam 2018

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Ban Tang Gam xac nhan rang Tang C8ng ty da tuan thO cac yeu cau neu tren trong viec lap bao cao tai chinh rieng.

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TONG LONG TY Co PHAN XAY LAP DAU KHI VIET NAM Tang 25, tea nha C.E.O, &fang Pham Wing, Quan Nam Tit Liam, Ha Noi, Viet Nam

BAO CAO CUA BAN TONG GIAM DOC (TiEp theo)

TRACH NHIEM CUA BAN TONG GIAM DOC (TiEp theo)

• Lira ch9n cac chinh sach toan thich hdp va ap dyng cac chinh sach do met cach nhet quan;

• DUa ra cac xet doan va tinh met cach hdp I* va than trong;

• Neu ro cac nguyen tac ke Wan thich hgp co du0c tuan the hay khong, co nhitng ap dung sai lech

trong yeu can du.gc cong b6 va gibi thich trong bao cat) tai chinh Hang hay khong;

• Lap bao cao tai chinh Hang trail ci5 sä hoat [rang lien tyc trif trutng hdp khong the cho rang Tang

C8ng ty se tiep tyc hoat Tang kinh doanh; va

• Thiel ke' va thtic hien he th6ng kiern soat not be met cach tau hieu cho muc dich lap va trinh bay

bao cao tai chinh rieng Nip I* nham han chE rei ro va gian Ian.

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BAO CAO KIM TOAN DOC LAP

■ Kinh nut Cac Co (long

Kg Bong Quail trl vi Ban T6ng Gifim thic Tang Cong ty C6 plan Xfiy Ifip Dau khi Vifit Nam

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Chung tai da kigm toan bao cao tai chinh rieng kern theo cua Tang C8ng ty Co phan Xay lap D'au khi ■ Viet Nam (goi tat la "Tang Cong ty") dit'Oc lap ngay 10 thang 4 nam 2018, tit trang 07 den trang 52,

bao gram Bang can dai kg town tai ngay 31 thang 12 nam 2017, Bao cao ket qua hoat Ong kinh ■ doanh, Bao cao lu'u chuygn tren to cho Wan) tai chinh ket thtic cung ngay va Ban thuyet minh bao cao

tai chinh Hang.

Track nhig'm cua Ban Tgng Wan, dgc

Ban Tang Gam drat Ta ty ng Cong trach nhiem lap va trinh bay trung thyt va hop ljf bao cao tai a chinh Hang theo chugn mutt ke toan, the do kg toan doanh nghiep Viet Nam va cac quy dinh phap ly

c6 lien quan den viec lap va trinh bay bao cao tai chinh Nth chlu trach nhiem ve kigm sok not b5 ma Ban T6ng Gam d5c xac dinh la can thiet de" dam bao viec lap va trinh bay bao cao tai chinh flag

a khong c5 sai sot trong yEu do gian Ian hoac nham Ian.

II Track nhi.m cua Kigm tan vier,

■ Trach nhiem cua chimg tai la du'a ray kien \id bao cao tai chinh Hang dy'a tren ket qua cua cu5c kigm toan. Chung tai da tien hanh kigm toan theo cac chugn mitt kiem toan Viet Nam. Cac chugn mut nay

■ yeu eau chi:mg tai tuan this chugn mu'c va cac quy dinh ve dao dut nghe nghiep, lap kg hoach va thyt hien cu5c kigm toan dg dot dot sy' dam bao hdp ly ve viec lieu bao cao tai chInh rieng cua T6ng Cong ty co con sai sot trong yeu hay khong.

Cong viec kigm Wan bao gram thy'c hien cac thu tuc nham thu thap cac bang chitng kigm toan ve cac s6 lieu va thuyet minh tren bao cao tai chinh rieng. Cac thti tuc kigm toan dtfdc Itta than dy'a tren xet doan cua Kim toan vien, bao gram danh gig rui ro có sai sot trong yEu trong bao cao tai chinh rieng do gian Ian hoac nham Ian. Khi thy'c hien danh gig cac rui ro nay, Kigm toan vien da xem xet kigm sok not bra cua T6ng Using ty lien quan den viec lap va trinh bay bao cao tai chinh rieng trung thy'c, hop lje nham thigt kg cac tilt) tuc kigm toan phu Nip visa tinh hinh thyt to", tuy nhien khOng nham myc dich data ray kien ve hieu qua cua kigm sok not b5 cua Tang Cong ty. Cling viec kigm toan cOng bao gram danh gig tinh thich hop cua cat chinh sach kg toan ditoc ap dyng va tinh hOp ly cua cac lidc tinh ke toan cua Ban Tang Gam d5c ding nhu' danh gig viec trinh bay tong thg bao cao tai chInh rieng.

Chting COI tin tu'ang rang cac bang chCtng kigm toan ma chting tai thu thap du'oc la day du va thich hOp lam co so cho y kien kigm toan ngoai trit cua chUng tog.

Cd sd ciia y kign kigm toon ngogi trif

1. Nhit tr'inh bay tai Thuyet minh so' 20 phan ThuyEt minh bao cao tai chinh rieng, tai ngay 31 thang 12 nam 2017, Tang C8ng ty có mot s5 khoan gap v5n vao cac ddn vi khac dang duOc phan anh tren Bang can d5i ke toan vUi bang gig trl ghi so" va tong gig tri dif pheng cho cac khoan dau tu' nay Ian ktot la khoang 31,8 ty VND va khoang 11,2 ty VND. Tang Cling ty chtta danh gig dttoc ski suy giam gig tri cua cac khoan dau tit neu tren. Chung tai khong thu thap

■ du'oc day du cac bang chitng kigm tan thich hdp vse sit suy giam gig tri cua cac khohn tu' nay cOng nhu' khong the' thyt hien du'cfc cac thir tuc kigm toan thay the de danh gig ve gig tri dy' phi:mg can phai trich lap. Do do, chung tai kh8ng thg xac dinh lieu có can thiet phai di& chinh cac s5 lieu nay hay khong.

• Ten Deloitte du'dc dung dg chi mat hoac nhigu thanh vier' cua Deloitte Touche Tohmatsu Ltd. mat ding ty TNHH cei try so tai Anh,

111 va mang cac hang thanh vien - moi thanh vien la mat to" chat dac lap va mat phap !Y. Deloitte Touche Tohmatsu Ltd. (hay "Deloitte Toan cau") khong cung cap dich vu cho cac khach hang. Vui long xem tai website www.deloitte.com/about dg bigt them thong tin chi tigt Ve cd cau phap ljt cua Deloitte Touche Tohmatsu Ltd. va cac hang thanh

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11 Deloitte. BAO CAO KIEM TOAN DOC LAP (Ttep theo)

a ■ Cd se cue y kign kigm town ego?) tai/ (Tigp theo)

2. NhLt trinh bay tai ThuyEt minh s5 20 ph5n Thuyet minh bao cao tai chinh rieng, 'Ring Ong ty có khohn ht vao cong ty con la C8ng ty CO phan Bat Ong san Xay lap D'au khi Viet Nam (PVC-Land) dudc pan anh tren Bang can d61 ke toan tai ngay 31 tang 12 nam 2017 vdi gia tri ghi s6 va gia tri dii phang cho khoan au tit nay Ian ludt la khoang 203,8 t VND va

■ khoang 163 ti VND. TOng C8ng ty trich 15p dif phong giarn gia khan au tut vao PVC-Land diia Wen pan v6n gop thitc te cua T6ng Cling ty va bao cao tai chinh chua du'gc kiem toan

1111 cCia PVC-Land cho nam tai chinh ket th6c ngay 31 thang 12 nam 2017 dudc 15p trill gia Binh hoot Ong lien tyc. Theo bao cao tai chinh chu'a du'gc kiem tan cua PVC-Land cung cap, tai

■ ngay 31 thang 12 nam 2017, ng pal tra ngan han cua PVC Land vu'gt qua tai san ngan han vdi s5 tien khoang 310,3 tjf VND va 18 lay khoang 201,9 6/ VND anh hang ten kha ang

■ hoat do, ng lien tyc ca PVC-Land. Gia dinh PVC-Land hoot do, ng lien tyc ca phu hdp hay kh8ng phy thu5c vao kha ang thanh toan cac khohn ng den han ca PVC-Land. Tang C8ng ty chu'a danh gia du'gc sit suy giam gia tri cua khan au tit vao PVC-Land tit van a neu tren. Chung toi khong thu th5p du'gc ay a cac bang chOng kiem tan thich hdp lien quan an sit suy

11 giam gia tri ca khan au of nay ding nhif kh8ng the thyt hien dttgc cac th6 tyc thay the de danh gia ve gia tri dy' phang can phai trich 15p. Do 6, cht.ing toi khong the xac dinh lieu có can thiet phai dieu chinh cac s6 lieu nay hay khong.

a 3. Nhu' trinh bay tai Thuyet minh s6 25 va Thuyet minh s6 38 pan Thuyet minh bao cao tai chinh rieng, T6ng C8ng ty ca cac khan bao lanh cho cac cong ty khac vay v8'n tai cac to" chctc tin dyng bi qua han. Trong nam 2016, Tang Cong ty danh gia nghia vy bao lanh cua Toting C8ng ty tai thus bao lanh cho Ong ty CO pan Xay lap D'au khi Sai Gan (PVC-SG) vay v6n tai 01 t6 chitc tin dung di sit thay Van cd se; Tang C8ng ty danh gia PVC-SG da co phuttng an tra nd va tai san the chip de bao dam cho khohn vay tai t6 cht?c tin dyng, cOng nhu' Tang C8ng ty xac dinh rang to" chitc tin dung nay gia flan thdi gian tra ng cho khohn

a vay cua PVC-SG. Do dO, Tang Cong ty de thifc hien hoan nh5p dit phang nghia vu rig phai tra lien quan den thus bao lanh neu tren vdi s6 tien khoang 99,9 tjt VND va ghi nan giam khan myc "Chi phi tai chinh" Wen btho cao kel qua hoat &ling kinh doanh cho nam tai chinh Wet thoc ngay 31 thang 12 nam 2016. Tai ngay 15p bao cao tai chinh rieng, TOng Cong ty van dang lam viec vdi PVC-SG va to chitc tin dung a gib' tOa nghia vy bao lanh. Chong toi khong thu th5p du'gc ay dui cac bang chadg lam tan thich hdp de danh gia cd sod cho viec hoan nh5p dif

■ phang nghia vu ng phai tra lien quan den that bao lanh cua T6ng Cling ty cho PVC-SG neu tren. Do do, chung toi khong the xac dinh lieu ca can thiEt phai dieu chinh cac khan myc có

fa lien quan hay khong.

111 4. Nhu. trinh bay tai Thuyet minh s5 16 pan Thuyet minh bao cao tai chinh Hang, tai ngay 31 thang 12 nam 2017, so- du' chi phi san xat, kinh doanh dd dang dai han cua DV an Nha may

111 Nhiet dien Quang Trpch 1 vdi gia g5c va gia tri ca the thu Kai 15n lu'dt la khoang 26,6 tjt VND va 13,3 ty VND. Tai ngay 15p bao cao tai chinh rieng nay, Du' an tren dang trong qua trinh chuyen d6i tu' va Tling Ong ty van dang lam viec vdi cac ben lien quan de quy& tan

111 DV an. Chung toi khong the' thu tap du•gc ay a cac bang chCrng lam tan thich hdp lien quan den gia tri thu'an ca the thyt hien dudc cua chi phi san xu5t, kinh doanh d8 dang neu tren cOng nhu' kh8ng the thitc hien du'dc cac thu tyc kiem toan thay the a danh gia ve gia tri dif phang can phai trich lip. Do do, chUng to' khong the xac dinh lieu 05 can thiet phai dieu chinh cac s6 lieu nay hay khong.

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• Biwa° KIM TOAN DOC LAP (Tie!, theo)

■ 111

Y klEn hie'm toan ngogi frit

Theo y Wen cua chi:mg t8i, ngoai trit cac anh hudng di the có cua cac v5n de neu tai Joan "CU so cua kien kiem toan ngoai WY", bao cao tai chinh Wang Ct5 phan anh trung thy'c va hop ljf, tren cac khia

canh trong yeu, tinh hinh tai chinh cua T6ng C8ng ty tai ngay 31 thang 12 nam 2017, ding nhu' ket 111 qua hoot Ong kinh doanh va tinh hinh lu'u chuyen tren to cho nam Chi chinh ket th6c ding ngay, pha

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hOp voi chugn mitt ke toan, chE do ke toan doanh nghrep Viet Nam va cac quy dinh phap ly có lien quan den viec 15p va trinh bay bat) cao tai chinh.

111 Cac yin de can nhan nwnh

■ 1. Nhu' trinh bay tai Thuyet minh s6 2 phSn Thuyet minh bao cao tai chinh rieng, bao cao tai chinh rieng kern theo dudc 15p tren cd sd host Ong lien tyc. Lo lOy cua Tang Cong ty tai ngay 31 thang 12 nam 2017 la khoang 3.253,4 t VND (tai ngay 31 thang 12 Warn 2016: khoang 2.887,5 tjr VND), nd phial tra ngan han vtiot qua Cal san ngSn han khoang 886,5 tjf VND (tai ngay 31 thang 12 nam 2016: khoang 560,7 tjr VND) va cac v5n khac có the anh hu'ang toi kha Wang thanh toan cua C8ng ty trong 12 thang Ceti. Ke" hoach cua Ban TOng Giarn at lien quan den v5n ere nay Ctudc trinh bay tai Thuyet minh s6 2. Bao cao tai chinh rieng kern theo chu'a bao gom

• b5t kir dieu chinh net) co the có phat sinh tit sit kien kh8ng chSc chSn nay.

2. Nhu' trinh bay tai Thuyet minh s6 8 va Thuyet minh s6 38 phSn Thuyet minh bao cao tai chinh ■ rieng, tai ngay 31 thang 12 nam 2017, Tang Cong ty co mot s6 khoan cho vay va bao lanh vay

cho mot so cong ty khac voi $66 tren ran lutt khoang 534,7 tjr VND va khoang 237,9 tje VND. Tai ngay 15p bao cao tai chinh rieng, Tang C8ng ty dang trep tyc lam viec vdi cac ding ty &roc cho

• vay, &Ric bao 15nh va cac t6 chic tin dyng thu Kai cac khohn cho vay va giai tog thu' bao lanh nhAm tang kha nang thanh town cua Cong ty cOng nhtt phO hop voi cac quy dinh ve quan trj ding ty ap dyng cho ding ty dal chung.

3. Nhu' trinh bay tai Thuyet minh s6 38 phSn Thuyet minh bao cao tai chinh rieng, tai ngay 31 thang 12 nam 2017, T6ng COng ty có mot s6 khohn ding nd Vern tang. Bao cao tai chinh Meng cua TOng Cong ty cho Warn tai chinh kEt thilc ngay 31 thang 12 nam 2017 chu'a co bat kit dieu chinh nao lien quan den cac khoan ding nd Clem tang nay do gig trj cua cac nghia vy nd nay khong du'cic xac dinh mot cach clang tin cay.

■ 4. Nhu' trinh bay tai Thuyet minh s5 16 va Thuyet minh se 39 phsan Thuyet minh bao cao tai chinh rieng, tai ngay 15p bao cao tai chinh rieng, Teng Cong ty dang trong qua trinh lam viec 0136 sung cac thu tyc theo yeu cau cua cac cc! quan Nha nuttc có tham quyen de du'oc phe duyet : (1) viec chuyen nhu'ong Du an Khu cong nghiep Djch vy Dau khi Soai Rap - Tien Giang, (2) cac gig trj phat sinh chtla [Yang het cua cong trinh Nha may Nhiet dien \King Ang 1 va (3) phildng an x8' ljr du an au tu' xay clking nha may san xual Ethanol nhien lieu sinh h9c khu vy'c phia BSc dang tam ding thi cong tit nam 2011. Bao cao thi chinh rieng kern theo chu'a bao kif dieu chinh nao có the di phat sinh sit kien khong chSc ch5n nay.

kiEn kiern toan ngoai Wi cua chong Col khong lien quan den cac v5n de neu tren.

e6 Trung Men Kigm toan vien Gi5y chang nhO dang ky hanh nglie

toan s6 1924-2018-001-1

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■ Deloitte. ■

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Vffn de khac ■

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BAO CAO KIEM TOAN DOC LAP (Tigp theo)

Tren bao cao tai chinh rieng cho n5m tai chinh that ngay 31 thang 12 nam 2014 cCia TOng Cling ty du'dc chCing t8i kigm toan yeti y kiEn ch5p nh5n toan plian va mot s6 v5n de can nh5n monh, khohn

di? phang nghia vy nd phai tra lien quan dEn thu bao lanh c8a T6ng C8ng ty cho PVC-SG vay v6n tai OceanBank - Chi nhanh Sai Gon a &fig T6ng Cong ty hohn nh5p toan b6 vai s6 tien khoang 50 tj, VND (trong tiing s6 tien thu‘an 126 tjf VND du phong nghia vy bao lanh du'dc Tang Ging ty hohn nh5p) va v5n hoar, nh5p nay du'dc de cap trong Joan "Van de Can nh5n monh" tren Bao cao kiem toan s6 976 N-BC ngay 30 thang 3 am 2015.

PM Tong Mem dgc GiSy chang nhOn clang ky hanh nghe kiem than s6 0030-2018-001-1

CONG TY TNHH DELOITTE WO- NAM

Ngay 10 thang 4 Wain 2018 Ha Ne)i, CHXHCN Viet Nam

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TONG CONS TY C6 PHAN XAY LAP DAU KHi VIET NAM MAU SO B 01.-DN Tang 25, tea nha C.E.O, Chiang Pham Hong, Ban hanh theo Thong tu' so 200/2014/TT-BTC Quan Nam Tit Liern, Ha NOi, Viet Nam ngay 22 thang 12 nam 2014 cUa BO Tai chinh

BANG CAN Doi a TOAN

Tai ngay 31 thang 12 nam 2017

TAI SAN Ma s6 Thuyet minh

S6 cu6i nam

Don VI: VND

S6 6au nam

A. TAI SAN NGAN HAN 100 4.804.994.094.862 4.988.416.548.084

I. Tien va cac khoin hicing &icing din 110 4 508.914.752.119 614.570.679.581

1. Tien 111 406.941.301.111 491.597.228.573

2. Cac khoan tutng diking ben 112 101.973.451.008 122.973.451.008

II. Diu td tai chinh ngan hen 120 5 93.421.325.711 88.103.069.636

1. Chifig khoan kinh doanh 121 150.668.065.000 152.668.065.000

2. DU phong giam gia chO'ng khoan kinh doanh 122 (119.510.253.500) (123.481.055.000)

3. Deu b.( nam giU d6n ngay dao han 123 62.263.514.211 58.916.059.636

III. Cac khoan phai thu ngan 130 2.035.837.019.896 1.788.947.307.277 oi 1. Phai thu ngan han cua khach hang 131 6 1.206.896.162.668 625.353.122.976

2. Ira tn.& cho nguti ban ngan han 132 7 913.583.141.149 1.123.578.226.517 ;Or H NH

3. Phai thu ve cho vay ngan han 4. Phai thu ngSn han khac

135

136

8

9

545.741.688.393

364.968.423.896

575.741.688.393

434.275.248.935 EL, IE,

5. DV phong phai thu ngan han kho del 137 10 (996.702.154.460) (970.000.979.544) OA 6. Tai san thi6u chd xil Iv 139 1.349.758.250

IV. Hang tin kho 140 11 2.080.316.607.829 2.410.350.265.622

1. Hang ten kho 141 2.080.316.607.829 2.410.350.265.622

V. Tai san ngin h@n khic 150 86.504.389.307 86.445.225.968

1. Chi phi tra truck ng'in han 151 12 243.682.193 643.471.158

2. Thug gia tri gia tang dUct khau bit 152 64.983.714.976 64.520.427.275

3. Thug va cac khoan khac phai thu Nha nutc 153 23 21.276.992.138 21.281.327.535

Cac thuyet minh kern theo a mot ber phan hVp thanh cua !leo cao tai chinh Hang nay

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TONG CONG TY Co PHAN XAY LAP DAU KHi VIeT NAM MAU so. B 131.-DN Tsang 25, Oa nha C.E.O, during Pham Himg, Ban hanh theo Thong tu' s5 200/2014/TT-BTC Quan Nam TU. Liam, Ha NOi, Viet Nam Nay 22 thang 12 nam 2014 cua BO Tai chinh

BANG CAN Doi KE TOAN (Trip theo)

Tai ngay 31 thang 12 ngm 2017 Ddn vi: VND

TAI SAN Ma s6 Thuy6t minh

S6 cuol nam S6 dau nam

B. TAI SAN DAT HAN 200 1.848.913.022.438 1.897.756.852.353

I. C.ic khoan phai thu dai han 210 85.387.351.252 55.393.916.889

1. Phii thu dii han khac 216 9 85.387.351.252 55.393.916.889

II. Tai sin co- dinh 220 31.055.259.345 39.849.356.335

1. TN sin c6 dinh hub hinh 221 13 21.959.981.295 29.164.624.345

- Nguyen gia 222 84.437.409.632 84.437.409.632

- Gia tri hao man lay ke" 223 (62.477.428.337) (55.272.785.287)

2. Tai sin co dinh thue tai chinh 224 14 9.095.278.050 10.684.731.990

- Nguyen gia 225 18.676.108.182 18.676.108.182

- Gia tri hao man lay Id 226 (9.580.830.132) (7.991.376.192)

3. TN sin c6 dinh vo hinh 227 15

- Nguyen gia 228 4.652.380.340 4.652.380.340

- Gia tri hao man lay ke" 229 (4.652.380.340) (4.652.380.340)

III. Tai sin dd dang dai han 240 16 203.669.372.688 160.747.455.076

1. Chi phi sin xuat, kinh doanh dd dang dai hin 241 24.997.663.020 26.197.663.020

2. Chi phi Ay dyng cd ban dd dang 242 178.671.709.668 134.549.792.056

IV. Nu tif tai chinh dai han 250 1.487.632.785.896 1.586.870.101.056

1. Mu tu' vao cong ty con 251 17 1.986.206.514.396 1.986.206.514.396

2. Mu tU vao ding ty hen kat 252 18 754.799.467.055 784.806.467.055

3. Diu tU gop von vao dcin vi khic 253 19 257.059.968.199 257.059.968.199

4. Du phong dau tU tai chinh dai han 254 20 (1.510.433.163.754) (1.441.202.848.594)

V. Tai sin dai han khic 260 41.168.253.257 54.896.022.997

1. Chi phi tra tnioc (Ai hp 261 12 41.168.253.257 54.896.022.997

TONG LONG TAT SAN (270=100+200) 270 6.653.907.117.300 6.886.173.400.437

Gac thuyel minh kern theo la mot btj phan hdp thanh cira bac) cao tai chinh rieng nay

8

if

TONG GONG TY Co PHAN XAY LAP DAU KHI VIeT NAM MAU SO B 01-DN Tang 25, tea nha C.E.O, dutng Pham Himg, Ban hanh theo Thong to s6 200/2014/TT-BTC Quan Nam Tit Liam, Ha NOi, Viet Nam ngay 22 thang 12 nam 2014 cUa BO Tai chinh

BANG CAN DOT id TOAN (Tiep theo)

Tai ngay 31 Chang 12 nam 2017

NGDON VON

C. ND PHAI TRA

I. NU ngin hen

Ma s5 Thuyat minh

300

310

1. Phai tra ngtidi ban ngen han 311 21 2. Ngudi mua tra ben truck ngen han 312 22 3. Thus ya cac khoan phai nap Nha nudc 313 23

4. Phai tra ngudi lao do, ng 314

5. Chi phi phai tra ngen han 315 24

6. Doanh thu chda thkic hien ngen han 318

7. Phai tra ngen han khac 319 25

8. Vay ya nO thug tai chinh ngen han 320 26

9. Quit' khen thutng, phit Idi 322

II. No dai hen 330

1. Chi phi phai tra dai han 333 24 2. Doanh thu chda thus hien dai han 336 3. Vay ya nd thug tai chinh dai han 338 27

4. Thug thu nhap hoan lai phai tra 341

D. VONCHUSO' HU'U 400

I. Van chi) sit hau 410 28

1. Von Op dia chi so Wu 411 - C6 phi& ph6 thong co guyen bleu guyet 411a 2. Co phigu guy 415 3. Qui deu to ph& trign 418 4. Q4' khac thuOc von chi se hub 420 5. (L6) lay kg 421 - (d) lOy ka. den cu6i nam talc 421a - (L6)/Lpi nhuan sau thug chu'a phan ph6i nam nay 421b

TONG ONG NOON VON (440=300+400) 440

VG Thi Cham Vu Minh Cling Ngu'id 15p biau

Ke toan tritdng

DOn VND

SO cuai nam

S6 diu nam

5.829.859.632.751

5.696.221.929.332

5.691.519.504.087

5.549.140.584.131

3.378.885.580.703

3.168.426.705.211

435.043.193.526

659.743.063.113

3.892.611.661

1.992.677.782

35.976.510.124

52.021.025.504

475.788.411.178

318.392.344.388

4.681.032.127

4.831.090.877

366.895.599.158

331.250.462.331

997.637.776.683

1.019.764.425.998

(7.281.211.073)

(7.281.211.073)

138.340.128.664

147.081.345.201

71.064.369.884

72.178.785.046 T

64.376.064.729

68.933.617.780

568.786.803

2.472.581.503

I.

2.330.907.248

3.496.360.872

A

824.047.484.549

1.189.951.471.105

824.047.484.549

1.189.951.471.105

4.000.000.000.000

4.000.000.000.000

4.000.000.000.000

4.000.000.000.000

(29.710.000)

(29.710.000)

76.986.992.734

76.986.992.734

500.000.000

500.000.000

(3.253.409.798.185)

(2.887.505.811.629)

(2.887.505.811.629)

(3.026.265.140.599)

(365.903.986.556)

138.759.328.970

guyen Dinh ThE T5ng Main d6c

NO), 10 thang 4 nam 2018

Cac thuyit minh kern theo a mot 6'0 phan horip thanh ctia bao cao tai chinh rieng nay

9

VO Thi Chan' VO Minh Cong

Nguyen Dinh Thg Nguar 1§p bigu Kg toan tru'ang

Tgng Giam deic

Ngay 10 thang 4 na'm 2018

•

•

•

U

U

• a • a

•

a

■

• • • • • U • • m

m • • U

• m

TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM MAU SO B 02-DN Tang 25, taa nha C.E.O, dtidng Pham Hung, Ban hanh theo Thong tif so 200/2014/TT-BTC

Quan Nam Tir Liem, Ha Nai, Vigt Nam ngay 22 thang 12 nam 2014 dm BO Tai chinh

BAO CAO KET QUA HOAT HONG KINH DOANH

Cho nam tai chinh Vet that ngay 31 Mang 12 nam 2017

Ddn VND

Ma Thule CHI TIEU so minh

1. Doanh thu ban hang ya cung cap dich vu

01 30 2.159.847.844.976

7.045.404.921.805

2. Cac khohn giam tnY doanh thu 02 30

3. Doanh thu than ye ban hang Ira cung cap 10 30

2.159.847.844.976

7.045.404.921.805 dich vy (10=01-02)

4. Gia von hang ban va dich vy cung cap 11

31 2.371.323.361.525

6.989.359.317.766

5. (1.6)/Lpi nhuen gpp ye ban hang ya cung cap 20

(211.475.516.549)

56.045.604.039 dich vy (20=10-11)

6. Doanh thu host Ong tai chinh

21 32 57.631.815.162

51.097.269.143

7. Chi phi tai chinh

22 33 86.557.856.381

(57.997.426.831)

- Trong do: Chi phi lai vay

23 4.756.921.382

6.681.156.015

8. Chi phi quan Iq doanh nghigp

26 34 134.274.595.351

27.923.735.774

9. (L6)/LO nhuen than of hoat Ong kinh doanh

30 (374.676.153.119)

137.216.564.239

(30=20+(21-22)-26)

10. Thu nhap khac

31

8.807.644.692 2.236.185.419

11. Chi phi khac

32

1.200.931.753 2.380.570.947

12. Lca nhuOn/(1.8) khac (40=31-32) 40

7.606.712.939 (144.385.528)

13. TOng (18)/10 nhuan ka toan trac thug

50 (367.069.440.180)

137.072.178.711

(50=30+40)

14. Chi phi thug thu nhap doanh nghigp hign hanh 51 36

177.575.538

15. (Thu nhap) thug thu nhap doanh nghigp hoan Iai 52

(1.165.453.624) (1.864.725.797)

16. (1.8)/1.0 Muer' sau thuathu nhap doanh nghiep 60 (365.903.986.556)

138.759.328.970

(60=50-51-52)

Cato thuyet minh kern theo a mot bt) phijn hdp thanh ceia bao cho tai chinh rieng nay

Nam nay

Nam trulk

I HAl

E

10

TANG CONG TY Co PHAN XAY LAP DAU Kid VIET NAM MAU SO B 03-DN Tang 25, toa nha C.E.O, eluting Pham Wing, Ban hanh theo Thong tu' sa 200/2014/TT-BTC Quan Nam Ti( Liem, Ha NOi, ViOt Nam ngay 22 thong 12 nam 2014 cua BO Tai chinh

BAO CAO Ll>U CHUYEN TIEN TE

Cho nam tai chinh Vet thirc ngay 31 thong 12 nam 2017

CHI TIED Ma so' Nam nay

Don vi: VND

Nam trii8c

I. LUb CHUAN TIEN TU HOAT ONG KINK DOANH

1. (1.6`)/141 nhuan fru* thug' 01 (367.069.440.180) 137.072.178.711

2. Dieu chinh cho cac Moan:

Khali hao tai san co dinh 02 8.794.096.990 10.257.351.678

C.ac khoan dif phong 03 91.960.688.576 (309.792.073.083)

11)/(Lai) chenh Igch ti gia h5i doai do danh gia Iai cac khoan muc tien to có g5c ngoai to

04 1.733.145.320 (2.182.922.417)

(LB) tit hog Ong deu tu' 05 (52.909.905.593) (17.133.776.206)

Chi phi lai vay 06 4.756.921.382 6.681.156.015

3. (LIS) tit Mat dOng kinh doanh trufic thay von Wu Ong 08 (312.734.493.505) (175.098.085.302)

Tang, giam cac khoan phai thu 09 (370.190.387.966) 811.361.195.404

Tang, Om hang ton kho 10 331.233.657.793 1.142.879.115.412

Tang, Om cac khohn phial tra (kh8ng kg lai vay phai tra) 11 87.919.296.775 (1.868.124.811.344)

Tang, Om chi phi tra tn.* 12 14.127.558.705 17.535.336.623

Tang, giam chitng khoan kinh doanh 13 2.000.000.000 49.200.000.000

Tien lai vay cla tra 14 (798.910.603) (3.037.974.782)

Thug thu nhap doanh nghigp da ni)p 15 (177.575.538)

Tien thu khac lir hog clang kinh doanh 16 30.387.037.253 9.862.580.798

lien chi khac cho hog dOng kinh doanh 17 (5.743.457.495) (12.727.635.017)

tub chuygn tten than tit hog citing kinh doanh 20 (223.799.699.043) (28.327.853.746)

II. 11.111 CHUAN TIEN TU HOAT BONG DAU TlIf

1. Tien chi mua sam, xay citing tai san c5 dinh va cac tai san dai han khac

21 (1.331.972.000) (4.162.243.808)

2. Tien thu thanh 1Y, nhudng ban tai san co dinh va cac tai san dal han khac

22 4.693.355.968 418.743.705

3. Tien thu hoi cho vay, ban 10 tong cu nd cua ddn vi khac 24 30.000.000.000 32.285.361.369

4. Tien thuh8i clau tU von vac) ddn vi khac 26 31.979.166.000 51.310.083.000

5. Ten thu lai cho vay, co tat va Idi nhuan dildc chia 27 76.957.156.064 38.654.552.176

LUu chuygn tign thuan til hoot Ong diu tu' 30 142.297.706.032 118.506.496.442

Cac thuyet minh kern theo a mot 6'0 phen ho'p thanh coa boo coo tai chinh rieng nay

is

11

Don VND

CHI TAU Ma s6 Nam nay Nam trudc

III. LUIJ CHUAN TAN TU. HOAT BONG TAI CHINN

1. Tien thu tit' di vay 33 48.117.616.323

2. Tien tra nq g6c vay 34 (20.873.742.315) (49.234.367.523)

3. Tian tra nd g6c thue tai chinh 35 (3.156.701.700) (3.156.701.700)

Lu'u chuygn den thug:, tit MAW ding tai chinh 40 (24.030.444.015) (4.273.452.900)

UM chuygn Wen than trong nam (50=20+30+40) 50 (105.532.437.026) 85.905.189.796

Tien va cac khan tilting Ming tien dau nam 60 614.570.679.581 525.542.570.371

Anh hiring ctia that' d6i tir gia h6i dual quy d6i ngoai t'0 61 (123.490.436) 3.122.919.414

Tien va cac khan Wring (Wang tren cu6i nam 70 508.914.752.119 614.570.679.581

111 BAO CAO LU'U CHUYgN TIEN TE (Tigp theo)

Cho nam tar chinh ket thoc ngay 31 thang 12 nam 2017

U

U

IN

a •

II

A

IN

111 TONG LONG TY Co PHAN XAY LAP DAU KHI VIET NAM MAU So B 03-DN Tang 25, tea nha C.E.O. duOng Pham Himg, Ban hanh theo Thong hi s6 200/2014/TT-BTC

II Quan Nam Tit Liam, Ha NOi, Viet Nam ngay 22 thang 12 nam 2014 ctia BO Tai chinh

(70=50+60+61)

111

Vu Thi Cham 14p bigu KE tofin tru'iing

T6ng Marti d6c

Vii Minh Cling yen Dinh Thg

Ngey 10 thang 4 nam 2018

U

U

U

U

U

U

U

U

■ Cac thuyet minh kern theo la mot b9 phan hdp thanh coa brio cao tai chinh rieng nay

12 U

■ TANG LONG TY Co PHAN XAY LAP DAU KHI VIET NAM MAU SO B 09-DN Tang 25, taa nha C.E.O, duang Pham Hang, Ban hanh theo Thong td s6 200/2014/TT-BTC

■ Quan Nam Tit Liem, Ha N0i, Viet Nam ngay 22 thang 1.2 nam 2014 cUa BO Tai chinh

THUYET MINH BAO CAO TAI CHINN RIENG Cato thuyet minh nay hi mot ba phan hdp thanh va can &IOC doc Clang their yol bao cao tar chinh rieng kern theo

I

■ 1. THONG TIN KHAI QUAT

■ Hinh that sd hau v6n

Tang Cong ty Co phan Xay lap Dau khi Viet Nam (sau day g9i tat la "Tang C8ng ty"), thanh 1

vien cUa Tap doan Dau khi Viet Nam (PVN), tien than la Cong ty Co phan Xay lap Dau khi, du'Oc thanh lap tai Viet Nam tren cd sal c6 phan boa Cong ty Thi"t kg va Xay cluing Dau khi

II

theo QuyEt Binh so" 532/QD-TCCB ngay 26 thang 3 nam 2004 cUa BO truang BO Ong nghiep (nay la BO Cong thitdng). Cong ty C6 phan Xay lap Dau khi hog ding theo GiSy chdng nhen

• Dang lqi kinh doanh Ding ty C6 phan s6 4903000232 ngay 13 thang 3 nam 2006 do SO KE

E hoach va Dau tdtinh Ba Ria - Wing Tau cap.

III

Tai Nghi guy& s6 3604/NQ-DKVN ngay 26 thang 10 nam 2007, 1-10i (Tong Thanh vien Tap doan Dau khi Viet Nam de thong qua dB an chuygn dal Cong ty Co phan Xay lap Dau khi

111

thanh Tang C8ng ty C6 phan Xay lap Dau khi Viet Nam hoat Ong theo m8 hinh ding ty mg - cong ty con. Tang Cong ty hoat Ong theo Gigy chang nhen Dang q kinh doanh Cling ty C6

III

phan s6 0103021423 ngay 20 thang 12 nam 2007 do SO KE hoach va Dau tu thanh ph6 Ha NOi cap.

• Ngay 19 thang 8 nam 2009, Uy ban Chung khoan Nha nitOc da chinh fink chip thuan cho

111

Tang Cong ty C6 phan )(ay lap Dau khi Viet Nam thick niem yet tren SO Giao dich Chdng khoan Ha NOi vai ma chCrng khoan la PVX.

■ Theo Giay chdng nhen Dang kji kinh doanh thay doi Ian thii 16 ngay 07 thang 9 nam 2015, ■ tang van (lieu le dia Tang Cling ty la 4.000.000.000.000 VND, dudc chia thanh 400.000.000.,

c6 phan, trong do van Nha nu& do Tap doan Dau khi Viet Nam nam giit la 2.178.733.330.000 VND, chiem 54,47%, con lai la cac co' (long khac.

• Tang s6 nhan vien cUa Tang Cong ty tai ngay 31 thang 12 nam 2017 la 457 (tai ngay 31 thang 12 nam 2016: 527).

■ Nganh nghe kinh doanh Ira ho@t Ong chinh

• Hoat Ong kinh doanh cua Tang C8ng ty bao gem:

Gia cong chE tao, lap det cac chan de gian khoan va cac kgt kim loci khac; thigt kg, chE ■ tao cac Won chda xang dau, khi haia long, chi(a nutc, bbn chiu ap luc va he thizing Ong cong

nghe; san xu5t cac san phgm cd khi, ch6ng an mon kim loci, bac, &rang va sita chtla cac chan de gian khoan, tau thuyen va cac phulIng tien no); gia cong ren Ong, san xu5t khap n6i, dau n6i va cac phy kien phuc vu trong linh vy'c khoan, khai thac dau khi, cong nghiep.

• Kinh doanh vat tU thiet bi xay citing dau khi; khao sat, thigt kg, tu' va'n dau xay thing cac cong trinh clan dung, ding nghiep vita va nho; dau tit, xay &Mg cac du an ho tang, eau duang, cong trinh dan dung va ding nghiep; kinh doanh nha 0 va cac cd 56 ho tang kji

• thuat; san 15p mat bang; xay dy'ng cac cong trinh thuy 19i, de kg ben cang.

Lap (let he thang may moc thiEt bi cong nghe, thiet bi &au khign, td eking hoa trong cac nha may ding nghiep; lap det cac he thang Chiang day tai dien den 35KV, cac he thang dien dan dung va cong nghiep khac.

Khoan pha da no min, khai thac mo, san xu5t, kinh doanh vat lieu xay citing; khao sat, duy ■ tu, bao du'Ong va sda chiia cac cong trinh dau khi (ngoai bign va tren dal cac cong

trinh clan dung va cong nghiep; san xuat va kinh doanh be tong thy' ng phgm; dau td xay

• dung, khai thac va guar' l' ch9.

• 13

•

N

■ TONG CONG TY CO PHAN XAY LAP DAU KHI VItT NAM THUAT MINH BAO CAO TAI CHINH RIENG (Tiip theo) MAU SO B 09-DN

N

- Kinh doanh bat dong san, tu' xay thing cac khu cong nghiep, cd ha fang giao thong, • xay dung d6 thi, van phOng, nha d, xay citing cac clti an ha tang, cac cong trinh thity lqi, de

cang song, cang Nen, dau during, cong trinh dan dung va cong nghiep, kinh doanh do thi va van phong, sieu thi va nha 0.

- Dau tu' xay dqng, cac nha may chE too cd khi thiet 1)1 phyc vy nganh dau khi; cac nha may dong tau van tai dau, khi, hoa chat, nha may &rig gian khoan; cac nha may xi mang va san xuat vat lieu xay

• - Dau tit cong nghe cao trong linh vuc xay dtfrig nha cao tang; lap dat, duy tu bao clitang va

sua chfra cac cong trinh dau khi (ngoai khcii va tren Nan), cac than de" khoan, cac kat cau

111

kim lopi, cac bon be' chila (xang dau, khi hoa long, rack), binh chlu ap luc va he thong ding nghe, cac cong trinh dan dung va ding nghiep; tu' van nu tu. xay (king cac cong trinh dau khi, cong trinh dan dung va cong nghiep.

■ Dong tau van tai d5u, khi, hoa chat; (long gian khoan dat lien, ngoai bran; chE too cd khi phuc vu nganh dau khi, dong tau va kinh doanh cang song, cang bran; chE too va cung cap

1111

cac loai Ong chang can khoan, Ong n6i, khop n6i, dau nai va cac phy kien phuc vy trong link vut dau khi, cong nghiep; thi cong xay citing cac ding trinh crau khi Wen bri, ngoai bran)

111

cac cong trinh cong nghiep va dan dung, cang song, cang bran; thi cong cac cong trinh giao thong, they lqi; san xuat cac san pharn cong nghiep (cac nha may be tong, thily dien, dien

■ khi...); san xuat kinh doanh cac san pham cd khi, cac vat lieu xay dung, khoan, pha da no min, khai that ma, san xuat cong nghiep (cac nha may be tong, they dien, dien khi); van

• chuyan dau va khi hoa long, hoa chat; kinh doanh xuat nhap khau vat tu, thiet bi xay citing dau khi; thudng mai va dich vu toting

• Kim tra va phan tich kse- thuat thi nghiem va mAu cd, Kt, hoa, vat lieu xay clog; kinh doanh ■ lap dat cac thigt bi phong chay chita chay; dau tu' xay dung va kinh doanh cac cong trinh

ham dutng b(i.

N Chu kif san xuat, kinh doanh thong thuting

Chu kir san xuat, kinh doanh th8ng thUdng cUa T6ng Cong ty du'qc thkfc hien trong thdi gian kh6ng qua 12 thong ngoai trit *a s6 cong trinh frac thi cua hoat Ong xay lap co thdi gian

• tract 12 thong.

■ Ciu frac doanh nghiOp

Tai ngay 31 thong 12 nam 2017, Ong ty me - TOng Ging ty gam Van phong T6ng Ong ty va 06 den vi phu thu8c sau:

N - Ban dieu hanh du:an Nha may Nhiet dien Thai Binh 2,

- Ban dieu hanh du an Wing Ang - Quang Trach,

• - Ban dieu hanh cac du an PVC phia Nam,

- Ban dieu hanh du an Nha may xd sqi tong hop Polyester,

• - Ban (lieu hanh du an Nha may Ethanol Phu Tho, va

- Chi nhanh Xay lap cong trinh Dau khi phia Bac.

Tai ngay 31 thong 12 nam 2017, Tang Cong ty co 09 cong ty con nhu trinh bay tai ThuyEt

• minh s6 17 va 11 cong ty lien kEt nhtitrinh bay tai ThuyEt minh so 18.

■ Thuyet minh ve kha 'fang so sanh tilling tin teen bac, cao tai chinh Hang

■ SO lieu so sanh la s5 lieu bao cao tai chinh Hang dia TOng Oing ty da du'qc toan cho nam tai chinh kEt thitc ngay 31 thong 12 nam 2016.

• 14

•

■ TANG CONG TY Co PHAN XAY LAP DAU Kid VIET NAM THUNIT MINH BAO CAO TAI CHINH RIENG (Tiap theo) MAU So B 09-DN

■ 2. CO' SO LAP BAO CAO TAI CHINH RIENG VA NAM TAI CHINH

■ Cd sd !Op bao cat) tai chinh rieng

• Bao cao tai chinh rieng kern theo dudc trinh bay bang Ding Viet Nam (VND), theo nguyen tat

111 gig gic va phOl-Kip vai chuin mut kE toan, che do ke toan doanh nghiep Viet Nam va cac quy dinh phap Ice 05 lien quan den viec 15p va trinh bay bao cao tai chinh.

• Bao cao tai chinh Hang kern theo khong nham phan anh tinh hinh tai chinh, ledt qua hoot ding kinh doanh va tinh hinh lu'u chuyin ben to theo cac nguyen tac va thong le ke toan dudc chip nhan chung tai cac nu6c khac ngoai Viet Nam.

U ■ Gia dinh hoot Ong lifin tyc

Tai ngay 31 thang 12 nam2017, lO lily led cUa Ting Cong ty la khoang 3.253,4 tc, VND (toi

• ngay 31 thang 12 nam 2016: 18 lay led khoang 2.887,5 ty VND) va nd phai tra ngan han vudt qua tai san ngan han khoang 886,5 ty VND (tai ngay 31 thang 12 nam 2016: khoang 560,7 . ty). Kha nang hoot ding lien tyc cUa Ting Cong ty phu thuic vao ke- hoach thu hei cac khohn

II cong no, quyet town cac ding trinh clang do dang di thu hiii ben va tip tuc thoa thuin cac

khoan vay can thiet voi cac ngan hang va cac to chtk tin dung de dam bao clang tier' dap d'ng

II nhu eau tra cac khoan nd din han cUa Ting Cong ty trong 12 thang tdi. Ban Tang Giarn Clic Ting C8ng ty tin Wang rang Ting Ccing ty se tiep tuc thut hien dir an, cong trinh Idn nhu' Nha

II may Nhiet dien Thai Binh 2 ding nhu' nh5n du'dc nguen thu tit du' an nay, de. dam bao clang tien di thanh toan cac khohn no den han va dap tang nhu cal.' v6n kinh doanh. Bao cao tai

111 chinh rieng kern theo chu'a bao Om bit ki, dieu chinh nao c8 the' c8 Oat sinh tit ski' kien khong chat than nay. 1

II / C Nam tai chinh MACH

li DE Nam tai chinh ci•Ja Ting Cong ty bat dau tit ngay 01 thang 01 va kEt thiic vao ngay 31 thang • 12.

'),111 44.]

a 3. TOM TAT CAC CHINH SACH KETOAN CHU YEu

• Sau day la cac chinh sach toan chu yEu du'dc Ting Cong ty ap dung trong viec 15p bao cao tai chinh rieng:

Udc tinh ke than

Viec lap bao cao tai chinh rieng than thU theo chuin mut led toan, chi di ke- toan doanh ■ nghiep Viet Nam va cac quy dinh phap Ijr ca lien quan trdn viec 15p va trinh bay bao cao tai

chinh yeu eau Ban Ting Giam d6c phai cd nhiing tinh Nth gig dinh anh hutng den sob lieu bao cao ve cong nO, tai san va viec trinh bay cac khoan cong no va tai san Vern tang tai ngay 15p bao cao tai chinh rieng cOng nhu' cac s5 lieu bao cao ye doanh thu va chi phi trong suit

■ nam tai chinh. M5c du cac utc tinh lee toan du'dc 15p bang tit ca hiEu biet cila Ban Ting Giarn doc, so" thut ed. phat sinh c6 the' khac veti cac irec tinh, gig dinh da't ra.

• Tian Va cac khoan tudng iludng tien

■ Tien va cac khohn tudng du'dng ben bao gem ben ma't tai quy, cac khohn tien gUl khong kir cac khohn dau tu' ngan han, c8 kha 'fang thanh khohn cao, de clang chuyin thanh

tien via it rUi ro lien quan din viec biEn ding gig tri.

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Cac khoan dau tit tai chinh

Chung khoan kinh doanh

Chang khoan kinh doanh la cac khohn chtrng khan du'dc Tang Cong ty nam gift voi muc dich kinh doanh. Chung khoan kinh doanh du'dc ghi nh5n b5t dau tit ngay Tang Cling ty co quyen sod hCiu va dif0c xac dinh gia tri ban dau theo gia tri hdp lc, caa cac khan thanh tan tai thdi diEm giao dich phat sinh Ong cac chi phi lien quan den giao dich mua chYng khan kinh doanh.

Tai cac k'' toan tiep theo, cac khoan dau tu' chCing khoan du'dc xac dinh theo gia g6c &it cac khoan giam gia chYng khoan kinh doanh.

DU phang giam gia chang khoan kinh doanh difOc trich 15p theo cac quy dinh toan hien hanh.

Cac khohn dau tu' nano girl den ngay dao hpn

Cac khan dau tu' nam den ngay dao han bao gem cac khan dau tu' ma Tang Cling ty co )", dinh va kha n5ng gilt den ngay dao han. Cac khoan dau tu' nam girt den ngay dao han bao gem: cac khoan tren gift ng5n hang có kir han va cac khohn cho vay nam gill' den ngay dao han voi myc dich thu lai hang

Cac khan dau tu' nam gill' den ngay dao han du'dc ghi nh5n bat deu of ngay mua va du'dc xac dinh gia tri ban dau theo gia mua va cac chi phi lien quan den giao dich mua cac khan dau tu'. Thu nap lai tit cac khan d5u nam girl den ngay dao han sau ngay mua du'dc ghi nan tren Bao cao kEt qua hoot Tang kinh doanh tren cd sa del' thu.

Cac khoan dau tu' nam gill' den ngay dao han du'dc xac dinh theo gia g6c trtIr di du' phial-1g Obi thu kho dol.

DU phi:mg phai thu kho del cua cac khan dau tu' nam gill' den ngay dao han du'dc trich 15p theo cac quy dinh ke toan hien hanh.

Cac khohn cho vay

Cac khohn cho vay du'dc xac dinh theo gia g6c trit di cac khan du' phong phai thu kho dol. Dv' phang phai thu kb:5 del cac khan cho vay caa Tang Cong ty Mick trich 15p theo cac quy dinh ke toan hien hanh.

Dau tu' vao cong ty con

C8ng ty con la cac ding ty do Tang Cong ty kiEm sok. Viec kiem sat dat du'Oc khi Tang Cling ty co kha nang kiEm sok cac chinh sach tai chinh va hoat Ong dta cac cong ty nh'5n dau tu' nharn thu du'dc Idi ich tit hoat Ong ctia cac cong ty nay.

eau tu' vao cong ty lien Vet

Cong ty lien ket la met ding ty ma Tang C8ng ty co anh huting Clang nhu'ng khong phai la cong ty con hay cong ty lien doanh cua T6ng Cong ty. Anh hu'eng Clang ke thE hien o quyen tham gia vac) viec du'a ra cac guy& dinh ve chinh sach tai chinh va hoat Ong caa ben nh5n dau tu' nhu'ng killing co anh hueng ve mat kiEm sat ho5c 'long kiem sok nhirng chinh sach nay.

Tang Cling ty ghi nh5n ban Mu khan au tit vao cong ty con, cong ty lien ket theo gia go-c. Tang Cong ty hach tan vao thu nh5p tren Bao cao kEt qua hat Clang kinh doanh khohn du'dc chia tit loi nhulan than lay Ice ca ben nan dau tu' Oat sinh sau ngay Cac khan khac ma Thing Cong ty nha'n du'dc ngoai lOi nhu5n du'dc chia du'dc coi la phan thu hbi cac khohn dau tu' va du'dc ghi nhan la khoan giam trit gia g5c dau tu'.

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TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINN RIENG (Trep theo) MAU SO B 09-DN

Cac khan dau tu' vao ding ty con, ding ty lien kEt dudc trinh bay trong Bang can do'i ke tan theo gia gat trd di cat khan dil phong giam gia (nEu co). Dd phong giam gia dau tu' vao ding ty con, ding ty lien ket du'dc trich lap theo quy dinh tai Thong s6 228/2009/TT-BTC ngay 07 tang 12 nam 2009 dm Be Tai chinh ye "Huang dan the- de trich lap va sir dung cat khan duf phong giam gia hang ton kho, tOn that cat khan dau tu' tai chinh, nd phai thu khO dei va bao hanh san pham, hang ha, ding trinh xay lap tai doanh nghiep", Thong tu' s5 89/2013/TT-BTC ngay 28 thang 6 nem 2013 dia B5 Tai chinh ve viec sda do'i ba sung Thong tu' s5 228/2009/TT-BTC va cac quy dinh ke tan hien hanh.

eau tu' van cong cu von cua thin vi khac

Deu tii vao cong cu van dm ddn vi khac phan anh cat khan dau tu' cong cy von nhu'ng Tang Cong ty khong co quy'en kiem sat, Tang kiem sat hoEc co anh hueng clang ke dal vai ben ditdc dau

Khan d'au vao cong cy van cat ddn vi khac ditdc pan anh theo nguyen gia trif cat khan du: phong giam gia tu'.

Nq phai thu

NO phai thu la s5 tren co the thu hal cua khach hang hoc cat d5i tigng khac. No phai thu du'dc trinh bay theo gia tri ghi so tri'l di cAc khan phong phai thu kho dol.

Du' phong phial thu kho del du'dc trich lap cho nhiing khan nd pal thu da qua an thanh tan tii sau tang tre len, hoac cat khan nd pal thu ma ngtfai nd kho co kha nang thanh tan do bi thanh Ijr, pha san hay cat kho khan tu'dng tu'.

Hang ton kho

Hang ten kho du'dc xac dinh tren cd sec gia th5p hdn gia gia g6c via gia tri thuan di the thdc hien du'dc. Gia g6c hang ton kho bao gam chi phi nguyen vat lieu trig tiep, chi phi lao Clang try'c tiep va chi phi san xuat chung, nett co, de di dtidc hang fen kho a Oa diem va trang thai hien tai. Gia g6c dia hang fen kho du'dc xac dinh theo phu'dng pap binh quan gia quyen. Gia tri thuan co the thdc hien du'dc du'dc xac dinh bang gia ban u'ac tinh trd cat chi phi utic tinh de hoan thanh san pham ding chi phi tiep thi, ban hang va phan phol Oat sinh.

Diu phong giam gia hang fen kho cua Tang C8ng ty dirdc trich lap theo cat quy dinh ke tan hien hanh. Theo do, Tang Cong ty dudc phep trich lap dd phong giam gia hang ton kho iOi thai, hong, kern phem chat va trong tniang hdp gia gEic ca hang fen kho cao hdn gia tri thuan ca the thig hien du'dc tai ngay ket thilc nem tai chinh.

TM san c6 dinh hula hinh Va kh6u hao

Tai san dinh hula hinh du'dc trinh bay theo nguyen gia trd gia tri hao mon lOy

Nguyen gia tai san dinh hat hinh bao gem gia mua va tan b5 cat chi phi khac lien quan trig bap dEn viec dila tai san vao trang thai san sang sit dyng. Nguyen gia tai san c6 dinh hifu hinh do tit: lam, tti xay citing bao gem chi phi xay dting, chi phi san xuSt thut Oat sinh tang chi phi lap dat va chay the'.

Tai san c5 dinh hinh du'dc khau hao theo phu'dng phap dueng thang cla tren thai gian hiiu dung ifac tinh. Thai gian khau hao cy the nhu' sau:

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■ TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-DN

■ Nam nay

111 Nha cua va vat kin trUc

(S6 nam) 5 - 25

May mac va thiEt bi 5 - 10

■ Phutng tien van tai 6 - 10

ThiEt bi van phong 3 - 7

I Cac khohn lai, lO phat sinh khi thanh Iq, ban tai san la chenh loch gifla thu nhap thanh ly va gia tri con lai cua tai san va dutc ghi nhan vao Bao cao Wit qua hoot dang kinh doanh

Thue tai san

• Mat khohn thue du'dc xem la thue tai chinh khi phan Ian cac quyen lOi va rui ro ve quyen sa hrfu tai san du'Oc chuyen sang cho nguti di thue. ca cac khohn thue khac du'dc xem la thue hoot Ong.

Tang Cong ty ghi nhan tai san thue tai chinh la tai san cua Tang Cong ty theo gia tri hdp ly cua tai san thue tai thai dim khdi dau thue tai san hoac theo gia tri hien tai cua khoan thanh toan tien thue t6i thigu, nEu gia tri nay th5p hdn. NO phai tra ben cho thue tuting Ctng du'dc ghi nhan tren bang can dai kE toan nhu' mot khoan no phai tra ve thue tai chinh. Cac khoan thanh toan tien thue du'dc chia thanh chi phi tai chinh va khohn phai tra ncr gac nham dam

■ bao ty le lai suat dinh kir ca dinh tren s6 du' nd con lai. Chi phi thue tai chinh diidc ghi nhan vao kEt qua hoot Ong kinh doanh, khi cac chi phi nay Mit tiEp hinh thanh nen tai san di

■ thue, trong trtiang hdp dO se duOc van hoa theo chinh sach toan cua Tang Cong ty ve chi phi di vay.

111 Mat khoan thue du'dc xem la thue hog clang khi ben cho thue van du'dc htidng phan Ion cac quyen Idi va phai chiu rui ro ve quyen sd tai san. Chi phi thue hoot Clang du'dc ghi nhan vao Bao cao kEt qua hoot Clang kinh doanh theo phu'dng phap dutng thong trong su6t thdi gian thue. Cac khohn ben nhan du'dc hoac phai thu nham too (lieu kien kjr Wel hdp Ong thue hoot Ong cling du'dc ghi nhan theo phiidng phap dutng thong trong suat thdi gian thue.

Cac tai san di thue tai chinh du'dc kh5u hao tren thdi gian dung utc tinh tudng tif nhu' ap dung vdi tai san thuac so hi.Tu cua TOng Cong ty hoac tren thdi gian di thue, trong tru'dng hdp

■ thai gian nay ngan hdn, cy the nhu' sou:

Nam nay (S6 nam)

Phuting tiOn van tai 6 - 10

Tai san c6 dinh ye hinh va kh5u hao

Tai san ca dinh vo hinh the' hiOn gia tri phan mem may tinh, du'dc trinh bay theo nguyen gia trii gia tri hao mon lay kg.

a Phan mem may tinh la phan mem phyc vu cong tac quan lje hog clang san xu5t kinh doanh cua Tang Cong ty. Cac phan mem may tinh Wog kh5u hao theo thdi gian hitu dung u'idc tinh trong yang 3 narn theo phu'Ong phap du' ng thing.

Chi phi xay thing cd ban der dang

IN Cac tai san dang trong qua trinh xay dung phuc vu muc dich san xuat, cho thue, guar) tri hoac cho bat kir muc dich nao khac du'dc ghi nhan theo gia g6c. Chi phi nay bao gem cac chi phi

II

can thiel a hinh thanh tai san pha Nip vei chinh sach ke toan cua Cong ty. Viec tinh khau hao cua cac tai san nay du'oc ap dung giang nhu' vdi cac tai san khac, bat dau tic' khi tai san a

El vao trong thai san sang sic' dyng.

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■ Cac khoan tra truck

111 Chi phi tra trudc bao gem cac chi phi thus da Oat sinh nhudg có lien quan den kEt qua

host do, ng sari xuat kinh doanh cOa nhieu kir ke. toan. Chi phi tra trutc bao gem khoan tra tru'dc tien thus van phong va cac khohn chi phi tra trout khac.

Tien thus van phong the hien so- den thus van phong CIS dudc tra trudc. Tien thus thus van phong tra tru'dc dudc phan b6 vac bao cao kel qua host Bong kinh doanh theo phudng phap

■ &Yang thang tudng Ong vdi thai gian thus.

Cac khoan chi phi tra trout khac bao gam gia tri cong co, dung 0,1, linh kien loci nho da xuat dung va dudc coi la có kha nang dem lai lOi ich kinh te trong tudng lai cho Tang Cling ty. Cac chi phi nay dtiOc van hoa dudi hinh thk cac khohn tra thick va dudc phan boa vao bao cao kat qua hot Ong kinh doanh, sit dung phudng phap diking thang theo thdi gian hat dung uric

111 tinh.

■ Cac khohn du phong phai tra

Cac khohn du: phong phai tra digic ghi nhan khi Tang Cong ty có nghia vy nO hien tai do kat qua tif mot sit kien da xby ra va Tang Cling ty có kha nang phai thanh toan nghia vu nay. Cac khohn du phong thick xac dinh ten cd sd uric tinh ctia Ban Tang Gam dac ve cac khohn chi phi can thiel de thanh toan nghia vy nd nay tai ngay kEt thilc nam tai chinh.

a Doanh thu chu'a thy'c hi4n

a Doanh thu chu'a thut hien the hien sO tien c8a khach hang da tra trudc cho mot hoac nhieu kit kg than ve cho thus tai san.

Ghi nhan doanh thu

Doanh thu ban hang dudc ghi nhan khi Ong thdi thoa man tat ca nam (5) dieu kien sau:

ts. (a) Tang Cong ty da chuyen giao phan Idn rui ro va Idi ich gan lien NA quyen sO hitu san

phgm hoac hang hoa cho ngu'di mua;

(b) Tang Cong ty kh8ng con nam giui quyen quan ly hang hoa nhu' ngudi sit had hang hoa

hoac quyen kiErn scat hang hoa;

■ (c) Doanh thu dudc xac dinh tudng dai chat ch5n;

(d) Tang °ling ty se thu dudc lOi ich kinh tit giao dich ban hang; va

(e) Xac dinh Mick chi phi lien quan dEn giao dich ban hang.

Doanh thu cOa giao dich ve cung cap dich vu thick ghi nhan khi ket qua cOa giao dich do dudc ■ xac dinh mot cach clang tin cay. Truting hOp giao dich ve cung cap dich vu lien quan den nhieu

nam thi doanh thu dudc ghi nhan trong nam theo qua phan cling viec da hoan thanh tai ngay dia bang can dai ke than cita nam do. KEt qua cCia giao dich cung cap dich vu dudc xac dinh khi thaa man tat ca ban (4) dieu kien sau:

■ (a) Doanh thu dudc xac dinh tudng d5i ch5c ch5n;

(b) Co kha nang thu dudc Idi ich kinh giao dich cung cap dich vy do;

■ (c) Xac dinh dudc phan cong viec da hohn thanh tai ngay cita bang can dal k€ toan; va

(d) Xac dinh dudc chi phi phat sinh cho giao dich va chi phi de" hoar' thanh giao dich cung cap

dich vu do.

Doanh thu tif hOp citing xay dOng cud Tang Cling ty dudc ghi nhan theo chinh sach Ice toan ■ c8a Tong Cong ty ve hop ding Ay diing (xem chi tiEt dudi day).

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tien gul dudc ghi nhan tren cd sd don tich, ditdc xac dinh tren s5 du' cac tai khoan den gill va lai suit ap dung.

• Lai tit cac khohn dau tu' ditdc ghi nhan khi Tang COng ty co quyan nhan khoan

Hdp (Tang xay dung

• Doanh thu va chi phi dia hdp Ong xay dVng dudc ghi nhan theo 2 trutng hdp sau:

• (a) Trutng hdp NO Ong xay clking quy dinh nha thou dudc thanh toan theo ben dO kE hooch, khi ket qua thut hien hdp drdng xay dung dudc if& tinh mot cach clang tin cay, thi doanh thu

II va chi phi lien quan den hdp Tong dudc ghi nhan biting otg vii phan tong viec da hohn thanh

II do nha thou to xac dinh vao ngay lap bao coo tai chinh ma kh8ng phu thulac vao hoa ddn thanh toan theo ben d8 ke hooch da lap hay chu'a va s5 Veil ghi tren hda ddn la bao nhieu.

(b) Truldng hdp hdp Tong xay thing quy dinh nha thou dudc thanh toan theo gia tri kh5i ludng ■ thut hien, khi kat qua thut hien hdp Tong xay dy'ng du'dc xac dinh mot cach Clang tin cay va

du'dc khach hang xac nhan, thi doanh thu va chi phi lien quan den hdp Song dudc ghi nhan

■ tu'dng Ung yeti phan ding viec da hoan thanh du'dc khach hang xac nhan trong nom du'dc phan anh Wen hoa ddn a lap.

• Phan cong viec da hoar' thanh dutc tinh bang tit le phan tram giiTa chi phi phat sinh cua phan ding viec dg hohn thanh tai ngay kEt thtic nom tai chinh so yeti tang chi phi du toan cua hdp Tong, ngoai trit trutng hop chi phi nay khong tu'dng dutrig vai phan khol lung xay lap eta hoan thanh. Khoan chi phi nay có the bao gom cac chi phi phy them, cac khohn boi thutng va chi thuting thus hien Nip ang theo thda thuan vdi khach hang.

Khi kEt qua thyt hien hdp Ong xay dung khong the ditdc utc tinh mot cach clang tin cay, doanh thu chi du'dc ghi nhan tudng du'dng vidi chi phi cua hdp Tong da phat sinh ma viec dudc

■ hohn tra la tilting d6i chat char'.

Ngoai tg

Il Cac nghiep vu phat sinh bang ngoai to dudc chuyen d6i theo ty gia tai ngay Oat sinh nghiep vu. S6 dif cac khohn myc tan to co g6c ngoai to tai ngay kEt thUc nom tai chinh du'dc chuyen

Il d6i theo tjf gia tai ngay nay. Chenh l'ech ty gia Oat sinh dudc hach toan vao bao coo kEt qua hoot ging kinh doanh.

II Chi phi di vay

III Chi phi di vay dudc ghi nhan vao chi phi san xuat kinh doanh trong nom khi phat sinh, trist khi 1

U dudc v6n hoe theo quy dinh cua Chugn mtic We toan Viet Nam s6 16 "Chi phi di vay". Theo do, chi phi di vay lien quan trdc tiep den viec mua, Mu tu' xay dung hoc san xuat nhO'ng tai san i

II can mot thdi gian dicing d6i dai de hohn thanh dita vao sit dung hoc kinh doanh dudc Ong 1

vao nguyen gia tai san cho den khi tai san do dudc du'a vao sit dung hoc kinh doanh. Cac

NI khohn thu nhap ph& sinh tit viec dau tit tam thai cac khoan vay dudc ghi Om nguyen gia tai san c8 lien quan. 05i voi khohn vay Hang phyc vy viec xay dtidg tai san c6 dinh, bet Ong san

II &au tu; lai vay ditdc v5n hoa ke ca khi thdi gian xay dung duti 12 thong.

III ThuE

ThuE thu nhap doanh nghiep the hien tang gia tri cua s6 thui phai tra hien tai va s6 thug ■ hoan lai.

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• Se thug phai tra hien tai du'oc tinh dila tren thu nhap chiu thud trong nam. Thu nhap chiu

• thue khac vdi Idi nhuan truec thue ditcic trinh bay tren bao cao Wet qua hoat do, ng kinh doanh vi thu nhap chiu thud khong bao gem cac khoan thu nhap hay chi phi tinh thug hoac du'Oc khan trii trong cac nam khac (bao gem ca 18 mang sang, neu ca) va ngoai ra khong bao gem

■ cac chi tieu khong chiu thug hoac khong &Mc kh5u

Thud" thu nhap hoan lai CluOc tinh tren cac khohn chenh lech giu'a gia tri ghi s6 va cd so tinh II

thud thu nhap cua cac khoan muc tai san hoac cong nd ten bao cao tai chinh va &roc ghi nhan theo phuOng phap Bang can dal ke toan. Thud" thu nh5p hoan lai phai tra phai dircic ghi si nhan cho tat ca cac khohn chenh lech tom thei can tai san thud" thu nhap hoan lai chi Ctu'Oc ghi

• nhan khi chic chin có du Iii nhuan tinh thug trong tilting lai de' kh5u tei cac khohn chenh lech tam thdi.

• Thug thu nhap hogn lai dirlc xac dinh theo thue sat chl tinh se ap dung cho nam tai san du'Oc ■ thu h.& hay nO phai tra ducic thanh toan. ThuE thu nhap hoan lai citiOc ghi nhan vao bao cao

kEt qua hoat Ong kinh doanh va chi ghi vao yen cha set hOfu khi khohn thug do co lien quan ■ den cac khoan muc dticic ghi th5ng vac) vein chi set hiTu.

• Tai san thud" thu nhap ho5n lai va nO thue thu nhap hoan lai phai tra du'dc bU true khi Tang Cong ty có quyen hOp phap be, trif giu'a tai san thug thu nh5p hien hanh yeti thud" thu nhap hien hanh phai flop va khi cac tai san thud thu nhap hoan lai va nO thue' thu nhap hoan lai phai tra lien quan tai thue thu nhap doanh nghiep thick guar' l' bdi ding met cd quan thug va Tang Cong ty có dti dinh thanh toan thue thu nhap hien hanh tren cd sd thuin.

• Viec xac dinh thud thu nhap cua Tang °Ong ty can cif vac) cac quy dinh hien hanh ve thud". Tuy nhien, nhcing quy dinh nay thay da theo ding thdi kif va viec xac dinh sau ding ve thug thu . nh5p doanh nghiep tUy thuec vao MI qua kiem tra cua cd quan thug có tha'm quyen.

cac loai thug khac Ciu'Oc ap dung theo cac lust thug hien hanh tai Viet Nam.

U ■ 4. TIEN VA CAC KHOAN TLNYNG SIRING TIN

S6 cu6i nam S6 dau nam VND VND

• Tien mat 948.887.350 1.088.501.990

II Tien gift ngan hang khong kj' han (i) 405.992.413.761 490.508.726.583

Cac khoan tildng dining tien (ii) 101.973.451.008 122.973.451.008

III 508.914.752.119 614.570.679.581

• (i) Tien 01 ngan hang tai ngay 31 thing 12 Warn 2017 bao gem 56 tien khoang 26,8 t VND

(ngay 31 thing 12 nam 2016: khoang 24,2 ty VND) gul tai Ngan hang Thiicing mai TNHH MTV Dai Dicing (trY& day la Ngan hang TMCP Dai Dicing - "OceanBank") dang tam dung giao dich theo chi dao cua Ngan hang Nha nit& Viet Nam.

• (ii) Cac khohn tiking dining tien tai ngay 31 thing 12 nam 2017 phan anh cac khohn tien gui ngan hang co kit han g6c khong qua 3 thing, bao gem so" tien khoang 57,8 tif VND gill tai

• OceanBank dang tam diing giao dich theo chi dao cua Ngan hang Nha nu& Viet Nam.

Ngay 08 thing 5 nam 2015, Ngan hang Nha ntioc Viet Nam d'a chinh that trap quan va ■ chuyen dOi mo hinh hoat Ong cua OceanBank thanh Ngan hang Thu'dng mai TNHH MTV do

Nha nuOc lam chU sei hiiu. Do dO, Ban T6ng Gam dec Tang Cong ty dinh gia rang cac khaki

• tien gui neu tren van có kha Wang thu h'81, khong có rui ro ton that va theo do, khong phai trich lap MI phong tiin that tai san.

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TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH RIENG (TiEp theo) MAU SO B 09-DN

5. DAU TU' TAI CHINH NGAN HAN

S6 cuoi nam 56 irau nam Gil get DU shim Gil 96c DIE slam

VND VND VND VND

a. Ching khoin kinh doanh 150.668.065.000 119.510.253.500 152.668.065.000 123.481.055.000

Cong ty G5 phan Diu ttiXay dUng ThuUng mai Diu khi - IDICO

136.068.065.000 105.625.253.500 136.068.065.000 109.596.055.000

Ong ty CO phin Thiel N N5i ngoai that Diu khi (PVC-Metal)

14.600.000.000 13.885.000.000 14.600.000.000 13.885.000.000

Ging ty Ca phin Xay lap Dau khi Thai Binh 2.000.000.000 Ditclng (PVC-TBD)

b. Oau of nam glean ngay din han

Tien gin có ky han (i) 62.263.514.211 58.916.059.636

(i) The" hien khohn tin gill co kir Flan 4 thang tai Ngan hang Thu'dng mai C6 ph-an WO Nam Thinh

Vu'Ong - Chi nhanh Tean Fluing Dao, lai suit 5,5%/n5m.

6. PHAI THU NGAN HAN CUA KHACH HANG

S6 cu5i nam S5 dau nam

VND VND

Ban quan ly clif an Dien lug frau khi Thai Binh 2 744.018.661.482 27.233.107.690

Cong ty CO ph-an Ay 15p Dau khi Ha Nei 92.988.431.965 93.820.679.496

C8ng ty CO Wan TOng C8ng ty Xay 15p Dau khi Nghe 85.997.410.646 86.719.910.935 An

TO Nip nha th5u ]GCS 79.155.008.218

Ban Quail ly cac Nan Ming thUy 49.602.076.008

Cac khohn khac 283.891.658.575 288.822.340.629

1.206.896.162.668 625.353.122.976

Trong do:

Phai thu khach hang ng5n hail la cfic ben lien quan (Chi bet tai Thuyet minh s5 37)

1.107.336.482.359 375.584.856.800

7. TRA TRU& CHO NGLNYI BAN NGAN HAN

S6 cu6i nam S5 d5u nam

VND VND

Ong ty CO ph5n D5u to My 15p D5u khi IMICO 113.386.879.741 138.560.634.501

C6ng ty Co ph5n )(ay 15p Dau khi Ha Nei 108.864.918.776 108.941.703.158

FLSmidth Wadgassen 19.119.176.116 69.202.792.277

Cac khoan khac 672.212.166.516 806.873.096.581

913.583.141.149 1.123.578.226.517

Trong do:

Tra tru'dc cho ngudi ban la cfic ben lien quan 417.568.382.323 593.170.210.455

(Chi Nit tai Thuyet minh so 37)

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TONG LONG TY CO PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO cAo TA' CH1NH RIENG (Tiep theo) MAU SO B 09-DN

8. PHAI THU VE CHO VAY NGAN HAN

S5 cue' nam S5 Ian nam Gia gec Du' phaag Gii gec Du' phing

Cong ty c6 phin Khach san Lam Kinh (i)

Cong ty CO phin Diu hi Xiy lip Diu khi Sal GOn (PVC-SG) (i)

Cong ty CO phin Diu hi X5y dLing IbMing mai Diu khi - IDICO (i)

Ong ty Co phin Diu hi Ha tang vi DO thi Diu khi (PVC Petroland) (i)

C6ng ty Co phin Tang Cong ty Xiy 15p Diu khi Nghe An (PVNC) (i)

VND

200.000.000.000

179.912.859.769

101.620.000.000

30.587.520.000

22.623.638.889

VND

124.356.150.003

167.153.319.304

10.474.032.816

VND

200.000.000.000

179.912.859.769

101.620.000.000

60.587.520.000

22.623.638.889

VND

124.356.150.003

167.153.319.304

10.474.032.816

COng 534.744.018.658 301.983.502.123 564.744.018.658 301.983.502.123

Cong ty Co phin That bi Nei ngoai th5t Diu khi (PVC-Metal)

10.997.669.735 10.997.669.735 10.997.669.735 10.997.669.735

TOng tong 545.741.688.393 312.981.171.858 575.741.688.393 312.981.171.858

Trong do:

Phii thu ve cho vay ngan han la cac ben lien quan (Chi tiet tai Thuyit minh s6 37)

433.124.018.658 301.983.502.123 463.124.018.658 301.983.502.123

(I) S6 du' phai thu ve cho vay cac tong ty nay the hien: a) so ben Tang C8ng ty sct dung Can vay to Hdp d5ng tin dung s5 10/2010/HDTD-OCEANBANK-PVC ngay 20 thang 10 nam 2010 gitla Ngan hang Thuang mai Co phan Dai Diking (nay la Ngan hang Thuang mai TNHH MTV Dai Dirdng - OceanBank) va Tang Cong ty a thanh Wan h5 °ling ty phan tit va Xay lap Dau khi Sai Gan, Ging ty c' phan frau tu' Xay ching Thildng mai Dau khi - IDICO, Cong ty c' phan Dau tti Ha tang va Do thi Dau khi va COng ty C6 phan Tang C8ng ty Xay lap khi Nghe An ve viec chuyen nhadng co phan; va b) so" tien Tang Cong ty sir dung tien vay tii HO Tong tin dung s6 603/2011/HDTD-OCEANBANK-PVC ngay 30 thang 06 nam 2011 de cho Cong ty phan Khach san Lam Kinh ("Khach san Lam Kinh") vay von, muc Bich hO trd von san xuet kinh doanh cho Khach san Lam Kinh. Tang Cong ty de Ctanh gia kha Wang va gia tri co the thu hsoi cua cac khohn thanh toan h5 hoac cho vay loi nay lam cd sa cho viec trich lap dy' phong phat thu kho doi.

Theo Ong van s6 7697/2014/CV-OceanBank ngay 09 thang 12 nam 2014 dm OceanBank, thai diem thanh toan cac khohn vay not trail CIS &Plc gia han den ngay 31 thang 12 nail, 2017. Tai ngay lap bao cao tai chinh rieng nay, Tang Cong ty dang lam viec vei cac ben lien quan de" gia han thai gian thanh town cac khohn vay OceanBank. Tang Cong ty cOng dang trip tuc lam viec vdi cac c8ng ty tren thu troi cac khoan thanh town ho hoac cho vay de ca ngu5n thanh toan cac khoan vay OceanBank neu tren, nham tang Wang kha nang thanh toan caa Tang Cling ty cOng nhu' de pha hdp vai cac quy Binh ye guar) VI ding ty ap dung cho ding ty dai chUng.

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9. PHAI THU KHAC

S5 cute nam SO diu nam VND VND

a) Ngan han

- Phai thu ve lai cho vay, h8 trO v6n, lei phat chem thanh town, chem tra

- Ki cuOc, kY quit"

- Phai thu Ngan hang TMCP Sai Gan - HA Nei -Chi nhanh Ha Nei (i)

- Phil thu ye viec thu'c hien nghia vu bao lanh (ii)

- Phai thu ve c6 tilt ya Idi nhuan duOc chia

- Phai thu ngan han khac

b) Dal han

- Ky ciroc, ky quji

Trong do: Phil thu ngan han khfic la cac ben lien quan (Chi tiet tai Thuvet minh so- 37)

364.968.423.896 434.275.248.935

86.735.664.511 105.463.968.095

47.963.935.736 70.044.067.535

46.233.778.156 46.233.778.156

42.328.848.975 42.328.848.975

18.158.775.000 24.579.464.014

123.547.421.518 145.625.122.160

85.387.351.252 55.393.916.889

85.387.351.252 55.393.916.889

450.355.775.148 489.669.165.824

149.173.837.306 176.163.695.602

(I) Phai thu tit Ngan hang Thuang mai CO phen Sai Gan - Ha Nei (SHB) - Chi nhanh Ha Nit:A the hien khohn Lien ngan hang nay kheu trif tai khohn tien girl c0a Tang Cong ty tai SHB de thu hoi no den flan cCia Tong Cong ty tai SHB - Chi nhanh Theng Long. Tang CEng ty quy& till-1h Lien hanh khdi kien SHB de doi lai s6 Lien de bi SHB kheu trif. Tai ngay lap bao cao tai chinh rieng nay, vu kien van dang duOc Tim an Nhan dan quan Hohn Kim xem xet va xir !Y. Bao cao tai chinh rieng kem theo chu'a bao gom cac dieu chinh c6 the' c6 lien quan den van a nay.

(ii) Phai thu ye viec thu'c hien nghia vy bao lanh the hien khohn tien cac ngan hang kh5u trit til tai khoan cUa Tang C8ng ty de thut hien nghia vu bao lanh cho cac hop &mg tin dung ma Tang C8ng ty &mg ra bao lanh (xem them tai Thuyet minh s6 38).

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TONG LONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH RIENG (Tigp theo) MAU so B 09-DN

10. Nq xAu

Th6ng tin ye mot so" khoan nd du chic yeti cica T6ng Cong ty tai nigh)/ kat thuc nam tai chinh nhu' sau:

So cuai nam So tau nam

081 Dicing Gia 95c Gia trl cd thi

thu hoi Gia gfic Gil tri co the

thu Doi VND VND VND VND

Cling ty CO Wan Khach san Lam Kinh 206.138.310.290 75.643.849.997 206.138.310.290 75.643.849.997

COng ty CO phin Nu hi Kay lip Nu khi 179.912.859.769 12.759.540.465 179.912.859.769 12.759.540.465 Sal Gen

COng ty CO phin Kay lap Nu khi Ha Nei 209.960.201.220 140.897.486.584 703.859.970

Ong ty CO phan Nu td Kay lap Dau khi 43.977.863.728 6.714.619.313 66.697.689.389 IMICO

Cong ty CO phin Thi ding Cd gid va Lap may 75.601.149.597 69.605.577.963 2.124.802.914 Nu khi

Ong ty CO phin Xay lap Diu khi Mien Trung 61.710.508.005 63.943.147.786

Ngan hang %king mai TNHH MTV DO Dtfdng 42.328.848.975 42.328.848.975

Cong ty CO phin Dau tit Xay clifng Vinaconex - 37.206.687.346 37.506.687.346 PVC

Cong ty co phin TOng CEng ty Xay lip Diu khi 64.348.845.580 19.475.097.941 33.038.323.852 2 Ngh8 An

Cong ty CO Olin Xay lap Dau khi PVC - Trtfang 30.394.484.099 30.495.439.099 100.965.000 C

Sdn

C8ng ty CO phan Xay lap Dau khi 2 27.426.673.819 1.250.000.000 27.426.673.819

Cong ty CO phin Dau tcf Ha tang vi 08 thi 23.430.495.547 1.200.720.338 Dau khi

Cling ty CO phin Thief bi NOi ngoai that khi

18.265.262.039 332.296.404 18.265.262.039 663.532.019

Cong ty CO phan Kinh doanh Dich vu cao cap 23.575.990.000 18.000.000.000 Dau khi Viet Nam

Cong ty CO phin Dau khi Deng 08 10.807.785.000 3.242.335.500 15.704.792.955 3.242.335.500

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11. HANG TON KHO

S6 cu6i nam S6 dau nam Gia g6c phong Gia g6c Dy phong

VND VND VND VND

Nguyen lieu, vat lieu

1.967.588.224 1.783.962.582

Chi phi san xugt, kinh

2.078.349.019.605 - 2.408.566.303.040 doanh da dang (i)

2.080.316.607.829 - 2.410.350.265.622

(i) Chi phi san xuat, kinh doanh dcs dang la chi phi cac ding trinh dang trong qua trinh xay Tai ngay 31 thang 12 nam 2017, chi bet san xuat de dang theo cac ding trinh nhu' sau:

S6 cu6i nam S6 dau nam

VND VND

Nha may Nhiet dien Thai Binh 2

1.720.037.256.949 2.098.457.348.542

Nha may Nhiet dien Wing Ang 1 (ii)

249.677.610.271 249.677.610.271

Cac ding trinh khac

108.634.152.385 60.431.344.227

2.078.349.019.605 2.408.566.303.040

(ii) Nhti trinh bay tai Thuyet minh s6 39, do có thay d6i ve thiet kE va thin gia, TOng Cong ty dang nghi cac cd quan Nha nu'Oc co thgm quyen xem xet dieu chinh gia tri phat sinh chu'a luOng

het ctia dif an nay. Bao cao tai chinh Hang kern theo chu'a bao gem bgt kY dieu chinh nao có the" co lien quan dEn van de nay.

12. CHI PHI TRA TRUO'C T I)

S6 cu6i nam S5 dau nam

a) Ngan han

VND VND

Cling cy, dung cy mat dung 243.682.193 643.471.158

b) Dai han

243.682.193 643.471.158

Chi phi tra trutc Ve thus van phong (i) 40.264.729.694 53.466.431.043

Chi phi clai han khac 903.523.563 1.429.591.954

41.168.253.257 54.896.022.997

(i) Phan anh chi phi tra trutc ve thus van phong chd phan b6 theo cac Flgp ereng thus van phong tea nha San Nam s6 001/2009/SN-PVC ngay 08 thang 01 nam 2009 giiia T6ng Ong ty va Cong ty TNHH SanNam, Hclp Bong thus van phong tea nha CEO s6 16/2009/CEO Tower/CEO-CBRE ngay 10 thang 11 nam 2009 giiTa rOng Cong ty va Cong ty co phan C.E.O Qui5c te va Phu lyc so- 03 dm Hdp Tong thus van phong tea nha Medianet s6 500 HDTVP/PVC-PVC MN ngay 01 thang 04 nam 2015 giLl'a Tang Cong ty va Cling ty C6 phan Dau tit va Xay lap Dau khi Sai Gen.

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•

13. TANG, GIAM TAI SAN CO DINH HOU HINH

Nha cal va May mix

vat kiln tnic va thiet bi Nuking tion van tai Thiet bi

yin phang Tong cong

NGUYEN GIA

56 cid dau nam

VND

32.194.358.803

VND

6.735.787.981

VND

30.998.696.703

VND

14.508.566.145

VND

84.437.409.632

56 dd cu6i nam 32.194.358.803 6.735.787.981 30.998.696.703 14.508.566.145 84.437.409.632

GIA TRI HAO MON LUY KE

56 dti 6au nam

Trich khan hao trong nam

Phan looi loi

13.329.159.097

2.619.142.020

(10.734.318)

3.867.326.096

1.458.315.167

281.328.055

23.968.081.744

2.978.145.725

970.465

14.108.218.350

149.040.138

(271.564.202)

55.272.785.287

7.204.643.050

86 di, mai nam 15.937.566.799 5.606.969.318 26.947.197.934 13.985.694.286 62.477.428.337

GIA TRI CON U)I

Tai ngay 6au nam 18.865.199.706 2.868.461.885 7.030.614.959 400.347.795 29.164.624.345

Tai ngay cue.", nam 16.256.792.004 1.128.818.663 4.051.498.769 522.871.859 21.959.981.295

• Nguyen gia cac tai sin co dinh tau hinh de kheu hao het Oiling van con sit dung tai ngay 31 ■ thing 12 nem 2017 la 31.581.954.854 VND (tai ngay 31 thing 12 nam 2016 la

30.019.313.1 19 VND).

•

• 14. TANG, GIAM TAI SAN CO DINH THUE TAI CHENH '1 HAI

Phu'dng tin van tai 4

VND

NGUYEN GIA :

S5 du* dau nam 18.676.108.182

55 du' cu5i nam 18.676.108.182

GIA TRI HAO MON LUY KE

S6 du' frau nam 7.991.376.192

Kheu hao trong nam 1.589.453.940

S5 dd cu5i nam 9.580.830.132

GIA TRI CON LAI

Tgi ngay ffau nam 10.684.731.990

Tgi ngay cu5i nam 9.095.278.050

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• 15. TANG, GIAM TAI SAN Co DINH VO HINH

• Phan mem

111 may tinh

• VND

NGUYEN GIA

s6 du' au nam 4.652.380.340

• S5 du' cu5i nam 4.652.380.340

GIA TRI HAO MON LOY KE

S5 du' dau nam 4.652.380.340

Trich kh5u hao trong Warn

S5 du' cu5i nam 4.652.380.340

■ GIA TRI CON LAI

Tai ngay dau nam

Tqi ngay cu5i nam

Nguyen gia cac tai san co Binh vo hinh d5 khau hao het nhitng van con sir dyng tai ngay 31 a thang 12 nam 2017 la 4.652.380.340 VND (ngay 31 thang 12 nam 2016: 4.652.380.340

a VND).

II 16. TAI SAN Do' DANG DAI HAN

II

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a (i)

Theo CEng van 56 1828/TTg-KTN ngay 15 thang 10 nam 2016 cCia Thu Wang Chinh phi) ve vi8c di8u chinh mot s6 dki an nha may nhiat dran trong cac Trung tam Dien Icrc Quang Trach ya Qujrnh Lap, Tap (loan Dian Itic Vial Nam se thay the Tap doan Dau khi Viet Nam lam chi) deu tif Dki an Nha may nhiet dien Quang Trach 1. Den ngay lap bao cao tai chinh rieng nay,

• Thing C8ng ty van Bang trong qua trinh lam xi* vOi cac ben lien quan de thtfc hien guy& toan du: an.

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S6cuoi dm S6 dau nam

Gia gdc Gia tq co the

thu liai Gia tri co th

Gia g6c e'

thu WM VND

a) Chi phi sin xuat' , kinh doanh de Bang clai han

VND VND VND

Dv in Nha may nhiat dian Quang Trach 1 0) 26.634.279.956 13.317.139.978 26.634.279.956 13.317.139.978

Dian Nha may XII sli Polyester Dinh VD 25.759.325.212 9.162.306.880 25.759.325.212 9.162.306.880

Nha diau hanh trung tam nhiat dian Long Phti 12.280.083.636 900.000.000 13.480.083.636 2.100.000.000

cac cong trinh Ithac 11.436.734.433 1.618.216.162 11.436.734.433 1.618.216.162

76.110.423.237 24.997.663.020 77.310.423.237 26.197.663.020

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S6 mai nam

MAU SO B 09-DN

S6 dau nam

b) Chi phi xay dung cd ban cid dang

VND VND

• - Mua sam (i) 44.979.542.937

• - Xay &Ma cd ban 133.692.166.731 134.549.792.056

111 Trong do:

Du' an Khu ding nghiOp dich vu ffau khi Soai Rap - 127.973.080.823 127.973.080.823

Tien Giang (ii)

Cong trinh khu do thi Dai hoc D'au khi 3.883.984.985 3.883.984.985

Cit ding trinh khac 1.835.100.923 2.692.726.248

• 178.671.709.668 134.549.792.056

U (i) Trong nam, Tang Cong ty nhan chuyen nhudng tai san co" dinh tO' Cong ty CO phan Thi cong

ci gidi va Lap may Mu khi (PVC-ME) va Cong ty CO phan Xay lap Dau khi Mien Trung (PVC-MT) voi gia tri ran ludt khoang 30,9 tjf VND va 13,6 ty VND. Tang Cong ty dang len phudng

111 an chuyen nhudng cac tai san nay cho cac din vi thanh vien hoac lap dat, sVa chria du'a vao

11 sit' dung.

■ (ii) The hien chi phi xay dy'ng cd ban dd dang dia DV an Khu cong nghiep Dich vu Mu khi Soai Rap - Tien Giang ("DV an") do Tang Cong ty bap nhan va lam chu dau tu' Wrap (loan Dau khi

■ Viet Nam (PVN) theo Quyet dinh s6 7089/QD-DKVN ngay 12 thing 8 nam 2010 cila Hai dyeing Thanh vien PVN.

11 Ngay 15 thing 01 nam 2016, Van phang Chinh phi' ban hanh Cong van s6 399/VPCP-KTN yeu

11 eau PVN khan trUdng thus hien chuyen giao DV an, giai guy& dot diem nghia vu tai chinh lie 1 quan den Tang Cong ty trutc khi chuyen giao DV an cho UBND tinh Tien Giang. Ngay 2J thing 8 nam 2016, B6 Tai chinh di Van ban s5 11704/BTC-TCDN gin UBND tinh Tien Giang va PVN de Wong din cy the ve viec chuyen giao Du an tren. Theo Bien ban s6 1421/BB-SKH&DT

■ ngay 31 thing 7 Warn 2017 cOa to bap nhan DV an giCra UBND tinh Tien Giang, PVN va Tang Cong ty, cac ben thong nhat gia tri DV an trong giai Joan do Tang C8ng ty thilc hien la

11 khoang 143 ty VND. Den ngay lap bao cao tai chinh hang nay, qua trinh chuyen giao dy' an van chu'a hoan thanh. Ban Tang Gam d5c Tang C8ng ty tin Wang rang TOng Cong ty se thu

• hoi dudc day di) cac khoan chi phi Tang Cong ty de- be) ra de that hien do' an. Bao cao tai chinh rieng kern theo chu'a bao gom bat cC! chinh nao cd the có lien quan den cac sif kien

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TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM THUNIT MINH BAO CAO TAI CHINH RIENG (Tigp theo) MAU SO B 09-DN

17. DAU TU. VAO CONG TY CON

Thong tin chi tigt ve cac ding ty con dia TOng Cong ty tai ngay 31 thang 12 nam 2017 nhu' sau:

Nol thanh

lip Ti STT Tending ty con hoot long

Gii tri van gap nam VND

Gii tri von gip sThu nam

VND

Ty If phin so hDu trig

Nip%

1 Ong ty CO phin Diu td Ha tang Thinh oho va De thi Dau khi (PVC-Petroland) It Chi Minh

367,502.605.998 367.502.605.998 36%

2 Cong ty CO phin Nu tdva Thai Binh luting mai Nu khi Thai Binh

325.000.000.000 325.000.000.000 72%

(PVC-T14 Binh)

3 Cling ty CO phin Kit du Kim loai Bi Pria - va Lap may Nu khi (PVC-MS) Viing Thu

286.227.385.833 286.227.385.833 51%

4 Cong ty CO phin Bit ding sin Xiy Dinh phe lip Nu khi Viet Nam (PVC-Land) He Chi Minh

203.793.940.000 201793.940.000 76%

5 Cling ty Co phin Xiy lip Diu khi Quing Ngii 200.000.000.000 200.000.000.000 47% Binh Sdn (PVC Binh Sdn)

6 Cong ty CO phin Diu khi Deng Do Ha Nei 195.150.582.565 195.150.582.565 35% (PVC-Deng 06) (i)

7 COng ty CO phin Phit tin De thi Ci Mau 153.532.000.000 153.532.000.000 53% Nu khi (PVC-Mekong)

8 Cong ty CO phin Xiy dirng Cong Ba Ria - nghiep va Din dung Diu khi (PVC- V5ng Tiu

153.000.000.000 151000.000.000 51%

IC)

9 Cong ty CO phin Xiy lip Ddang Bi Ria - 102.000.000.000 102.000.000.000 51% Ong Be chda Diu khi (PVC-PT) Viing Tiu

1.986.206.514.396 1.986.206.514.396

(I)

Theo danh gia dm Ban Toting Gam $15c Tang Ong ty, mac du ty ig quyan bigu quygt cCia Tang Cling ty nho hdn 50% tai PVC-Petroland va PVC-Dong Do nhu'ng TOng Cong ty van có quyan kigm sok cac ding ty nay th8ng qua quygn chi phol cac chinh sach tai chinh va hoat Ong, ding nhu' giao va danh gia vigc thu'c hign kg hoach san xuat kinh doanh hang nam, hO trd ve ding vigc, cac hdp Tong xay lap, thi tru.dng, tai chinh. Theo do, cac ding ty not tren du is xac Binh la ding ty con dm TOng ding ty.

30

If quyin bieu quyet

Hoat tong dtinh

36% Diu to xiy dung va kinh doanh ha tang ky thuit khu Ong nghiep

72% Xiy lip, kinh doanh bit dengsinvidichvi

51% Xiy lap, kinh doanh bit

60'n9 san

76% Kinh doanh bit dung sin vi dich vu

53% Kinh doanh bit Ong sin, vat lieu nay diing

35% Kinh doanh bit Ong sin vi dich vu

53% Xiy lap, kinh doanh bit Ong sin

51% Xiy lap, sin xuat song nghiip, kinh doanh bat ding sin

51% Xiy lip, kinh doanh bit ding sin

TONG LONG TY CO PHAN XAY LAP DAU KHI VItT NAM THUYET MINH BAO CAO TAI CHINH RIENG (Tigp theo) MAU SO B 09-DN

18. DAU TI! VAO CONG TY LIEN KET

Th8ng tin chi bet ve cac tong ty lien kat dm Tang Cong ty tai ngay 31 thing 12 nom 2017 nhu' sau:

STT Ten cling ty lien kft

Nd think lip vi

hoat ding

Gia tri von Om cu nim

VND

Gia tri tin gop clu nim

VND

Ty le phin pa hau Ty Ig quyin

bleu guy& % Hoak ding chinh

1 Cong ty Co phin Thi dog Cd gill vi Lip may Diu khi (PVC-ME)

Hi Nal 200.000.000.000 200.000.000.000 40% 40% Xay lip, kinh doanh bit ding sin

2 Ging ty CO phin Xay lip Diu khi Hi Na (PVC-HN)

Hi Nqi 107.500.000.000 107.500.000.000 36% 36% Xay lip, kinh doanh bit ding sin

3 Ging ty Co phin Diu td Xiy lip Diu khi Sai Gan (PVC-SG)

Thinh phi He Chi Minh

83.271.467.055 83.271.467.055 25% 25% Xay lip, kinh doanh bit ding sin

4 Cana ty CO phin Diu td Xay lip Diu khi Duyen Hai (PVC-Duyen 14)

Hai Phony 77.400.000.000 77.400.000.000 42% 35% Diu td phat trien khu cling nghiip, kinh doanh zing diu, vat hiu xay dung

5 Ging ty Co phin Diu td (ay lip Diu khi Thanh Hoa (PVC•TH)

Thanh Hai 75.600.000.000 75.600.000.000 36% 36% Xiy lip, kinh doanh bit ding sin

6 Cling ty Co phin Xay lip Diu khi Mien Trung (PVC-MT)

Di Ning 72.400.000.000 72.400.000.000 48% 48% Xiy lip, kinh doanh bit ding sin

7 Cling ty CO phin Khach son Lam Kinh

Thanh Hoa 57.000.000.000 57.000.000.000 30% 30% Kinh doanh rich vu khach san

8 COng ty CO phin TOng Gong ty Xiy lip Diu khi Nghe An (PVNC)

Nghe An 54.395.000.000 54.395.000.000 23% 23% Xay lip, kinh doanh bat ding sin

9 Ulna ty CO phin Trang tri Nei th5t Diu khi

Hi Nii 19.993.000.000 20.000.000.000 50% 50% Thiit ki vi thi ring cac clang trinh xay dyng

10 Cling ty CO phin Thiit ke Qua to Iteerim-PVC

Hi Nii 3.740.000.000 3.740.000.000 44% 44% Tbiit ki quy ho?ch tong mat bing, thiet ke kien tnic Ong trinh

11 Cling ty CO phin Tinting mai vi -Men thong Lien minh Diu khi

Hi Nii 3.500.000.000 3.500.000.000 97% 35% Truyen thing vi thdOng mai

(Petro-link) (i)

12 Ong ty C6 phin Diu tiflunng mai Diu khi Song Di (PVSD) (ii)

Hi Nii 30.000.000.000 0% 0% Xiy lip, sin xual cony nghiap

754.799.467.055 784.806.467.055

(i) M'Oc du ty le sd hirfu dm Tang Cling ty tai Petro-link tai ngay 31 thong 12 nem 2017 la 97% nhirng ty le sa teu nay chi la tam thdi do cac thanh vien con lai chu'a gop dU van. TY le so hrfu (v5n gop) cua TOng Cong ty theo Giey chi'ng nhen Sang ki kinh doanh la 35% Ong thdi Tang Cong ty cOng khong nam quyen kiem soot tai cling ty nay. Do do, Ban Tang Gift dac Tang Ong ty xac dinh Petro-link la ding ty lien kat va trinh bay khohn dau tu' nay la d'au tu' vao cling ty lien kit.

(ii) Trong nem, Tang cling ty de thoai toan ba van tai Ging ty CO phan D'au Thu'dng mai Dau khi Song Da (PVSD).

31

•

•

•

•

•

U

U

•

•

•

•

•

•

•

•

•

•

U

•

•

•

U

•

•

•

•

•

•

•

•

•

TONG LONG THUYET MINH

19. pAu

STT

TY CO PHAN XAY LAP DAU_KH1 VIET NAM BAO CAO TAI CH1NH RIENG (Trep theo)

TY GOP VON VAO DON VI KHAC S6 cu.& nam

MAU SO B 09—DN

S6 du nam

Ten cac ding ty nhan gyp On Gia g6c Tic Ie phin

so Wu Tic 14 phin

Gia g6c sit tub VND VND

1 Ong ty CO phan Xi mang Ha Long 147.300.000.000 15% 147.300.000.000 15%

2 Ong ty CO phan khi Nha 48.700.000.000 15% 48.700.000.000 15% Trang (PVIN)

3 Ong ty CO phan Nu tit va Xay lap Nu khi Kinh Bac (PVC-KBC)

23.500.000.000 16% 23.500.000.000 16%

4 Ong ty CO phin Bat clang san Dau khi 16.764.968.199 15% 16.764.968.199 15% (Petrowaco)

5 C.Ong ty CO phan Dau tU Xay lap Nu khi IMICO

12.500.000.000 5% 12.500.000.000 5%

6 Cong ty CO phan Xay lap Dau khi PVC - 3.000.000.000 4% 3.000.000.000 4% Tniang Sdn

7 Gang ty Co phan Xay lap Dau khi 2 2.795.000.000 5% 2.795.000.000 5%

(PVC2)

8 Gang ty CO phan Vat liau Xay dung va 2.500.000.000 10% 2.500.000.000 10% Xay lap Nu khi 4 (PVC4)

)01 257.059.968.199 257.059.968.199 :Ot

20. DU PHONG DAL; TU TAI CHINH DAI HAN

Thong tin chi tret ve cac khohn du' phong dau tii tai chinh dai han cCia TOng Cong ty nhu' sau:

S6 cool nam

S6 dau nam

Gia go'c Dt phong Gia g6c Du phimg

VND VND VND VND

a) Diu tif yao cling ty con 1.986.206.514.396 652.392.878.912 1.986.206.514.396 602.461.241.952 Cong ty CO phin Nu hi Ha tang va Do thi

khi (PVC Petroland) 367.502.605.998 69.759.658.493 367.502.605.998 46.186.477.927

COng ty C6 phin Nu tLf va %Icing moi Dau khi Thai Binh (PVC-Thai Binh)

325.000.000.000 109.435.329.741 325.000.000.000 106.705.788.313

C.Ong ty CO phin Ka ciu Kim loai va Lap may Diu khi (PVC-MS)

286.227.385.833 286.227.385.833

Cong ty CO phin Bat d6ng san Xay lap Diu khi Viet Nam (PVC-Land) (*)

203.793.940.000 163.039.207.479 203.793.940.000 156.956.765.894 I

Ong ty 05 phin Xiy lap Diu khi Binh Sdn 200.000.000.000 24.739.477.256 200.000.000.000 25.423.072.183 (PVC Binh Sdn)

Cling ty CO phin Diu khi Ding Do (PVC- 195.150.582.565 59.596.138.818 195.150.582.565 52.420.306.717

DOng 1:45) Ding ty CO phan Phat trien D5 thi Diu khi 153.532.000.000 153.532.000.000 153.532.000.000 153.532.000.000 (PVC - Mekong)

Gong ty CO phan Xay dig Ong nghiep va 153.000.000.000 21.950.469.158 153.000.000.000 Dan dung Diu khi (PVC-IC)

Ong ty 05 phin Xay lap Dddng 6ng Be dila 102.000.000.000 50.340.597.967 102.000.000.000 61.236.830.918 Diu khi (PVC-PT)

32

NH. ELI ET

DA

• • • • • • • U

• • • • U

• • • • • • • • • • • • • • • • • • •

TONG CONG TY Co PHAN XAY LAP DAUKiii VIET NAM THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-DN

(*) Tang Cong ty trich lap du: phong giam gia khohn dau vao Cong ty Co phan Bat CIOng san Xay lap Dau khi Viet Nam (PVC-Land) v6i s5 tien khoang 163 ty VND dtta tren thOng tin bao cao tai chinh cho nam tai chinh ket thiic ngay 31 thang 12 nam 2017 chu'a dtt6c kiem toan ciia PVC-Land Clu6c lap tren gib dinh hoat dOng lien tuc.

Theo bao cao tai chinh chtta du'Oc kiarn toan ciia PVC-Land cung cap, tai ngay 31 thang 12 nam 2017, n6 phai tra flan han vticst qua tai san ngan han vdi s6 tin khoang 310,3 ty VND; 18 lay ke ciia PVC-Land la khoang 201,9 tie VND. Cac clau hieu tren cho thay gia Binh PVC-Land hoot Ong lien tuc có phii h6p hay khong phu thu5c vao kha nang thanh toan cac khoan no den han cita PVC-Land. Do do, Tang Cong ty chub danh gia du6c sy' suy giam gia tri cUa khoan d'au tu' vao PVC-Land tit van da nett tren. Bao cao tai chinh Meng chu'a bao g6m bat cit dieu chinh nao co the' co lien quan den sy' kien

SO. nam SO.& dm

Gia gac Ditphong Gii g6c DU pining VND VND VND VND

b) Diu bt yin gong ty lien kit 754.799.467.055 696.034.445.057 784.806.467.055 675.461.092.380

COng ty C6 phin Thi Ong Cd gidi vi Lap may Dau khi (PVC-ME)

200.000.000.000 200.000.000.000 200.000.000.000 200.000.000.000

Ong ty CO phin Xay lap Dau khi Ha Nal 107.500.000.000 107.500.000.000 107.500.000.000 107.500.000.000 (PVC-HN) Ong ty CO phan Daub! Xay lap Dau khi Sii 83.271.467.055 83.271.467.054 83.271.467.055 83.271.467.054 Gan (PVC-SG) CEng ty Co phin Dau td Xay lap khi 77.400.000.000 30.193.178.407 77.400.000.000 27.994.047.969 251 Duyin Hai (PVC-Duyen Hai) G Cong ty Co phin td Xay lap Dau khi 75.600.000.000 75.600.000.000 75.600.000.000 75.600.000.000 I. Thanh Haa (PVC-TH) 05ng ty C6 phan Xay lap nu khi Mien Trung (PVC-MT)

72.400.000.000 72.400.000.000 72.400.000.000 72.400.000.000 NI

Citing ty CO phin Khach son Lam Kinh 57.000.000.000 47.271252.091 57.000.000.000 40.125.206.343 TP

Ong ty CO phan Tang Ong ty Kay lap Qau khi Ngh6 An (PVNC)

54.395.000.000 54.395.000.000 54.395.000.000 45.311.407.054

CEng ty C6 phan Diu tdThudng mai khi 30.000.000.000 Song Di (PVSD) COng ty Co phan Trang tri NOi that Dau khi 19.993.000.000 19.993.000.000 20.000.000.000 18.026.951.968

Ong ty Co phan Thiat ke Qua to Haulm- 3.740.000.000 3.740.000.000 3.740.000.000 3.740.000.000 PVC Cong ty Co phin %Ong moi vi Truyin th8ng Lien minh nu khi (Petro-link)

3.500.000.000 1.670.547.505 3.500.000.000 1.492.011.992

'41

33

TONG LONG TY CO PHAN XAY LAP DAU KFli VIET NAM THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-DN

Si5 cal dm So tau nam

Gia gOc Du' phong Gia g6c DU phong VND VND VND VND

c) feu td dai han khic 257.059.968.199 162.005.839.785 257.059.968.199 163.280.514.262

Cong ty CO phan Xi mang Ha Long 147.300.000.000 147.300.000.000 147.300.000.000 147.300.000.000

Cong ty CO phin Dau ttf Nu khi Nha Trang 48.700.000.000 2.021.564.048 48.700.000.000 1.797.007.726 (PVIN)

Clang ty Co phan Dau tU va Xay lap Dau khi 23.500.000.000 11.196.028.937 23.500.000.000 11.196.028.936 Kinh Bac (PVC-KBC) (**) Gong ty CO phin Bat dung san Nu khi 16.764.968.199 16.764.968.199 (Petrowaoo) Clang ty CO phan Diu tlf Xay lap Nu khi 12.500.000.000 1.488.246.800 12.500.000.000 2.987.477.600 IMICO Cong ty CO phan Xay lap Dau khi PVC - 3.000.000.000 3.000.000.000 TnIdng Sob (**) Cling ty Co phin Xay lap Dau khi 2 2.795.000.000 2.795.000.000 (PVC2) (**) Ong ty CO phan Vat lieu Xiy ding va Xay lap khi 4 (PVC4) (**)

2.500.000.000 2.500.000.000

Tang Ong 2.998.065.949.650 1.510.433.163.754 3.028.072.949.650 1.441.202.848.594

Tai ngay 31 thang 12 nam 2017, Tang Clang ty c6 cac khoan dau tu' vao cac ding ty: Cong ty phan Dau tu' va Xay lap Dau khi Kinh Bac, C8ng ty CO phan Xay lap Dau khi PVC - Trtrang

Sdn, C8ng ty CO phan Xay lap Dau khi 2, C8ng ty C6 phan Vat li'Ou Xay citing va Xay lap Dau khi 4, voi tong gia tri ghi s6 va tong gia tri du phong caa cac khohn dau tu' Ian lu'dt la khoang 31,8 ty VND va khoang 11,2 ty VND. Tai ngay lap bao cao tai chinh rieng nay, Tang Cong ty chu'a thu thap dirdc bao cao tai chinh cho nam tai chinh kEt thuc ngay 31 thang 12 nam 2017 dia cac ding ty nay. Do do, Tang Cong ty xac clinh du phong dau tu' tai chinh dai flan can dr vao bao cao tai chinh gan nh5t chu'a du'dc kiErn toan ctia cac ding ty nay ma Tang C8ng ty thu thap du'dc. Bao cao tai chinh Hang nay chu'a bao gam bat di (lieu chinh nao co the di lien quan dEn v5n nay.

21. PHAI TRA NGUG'I BAN NGAN HAN

S6 cu6i nam S6 dau nam VND VND

Cong ty Cling nghiap Daelim 1.864.777.111.251 1.322.246.297.672

Tang Ong ty Lap may Viet Nam 241.460.165.102 462.201.428.023

Tap (loan Dau khi Viet Nam 177.062.581.917 177.062.581.917 Tap doan Sojitz 175.100.606.380 142.087.160.592

Ong ty CO phan KEt du Kim loai va Lap may Mu khi (PVC-MS)

125.002.595.266 211.433.784.998

Cong ty CO phan Xay dyng Cling nghiap va Dan dung Nu khi (PVC-IC)

56.369.073.444 109.460.995.366

Cac doi tudnq khac 739.113.447.343 743.934.456.643

3.378.885.580.703 3.168.426.705.211 Trong do:

Phil tra ngulti ban la cac ben lien quan 548.286.131.726 756.015.115.843 (Chi tiet tai Thuyet minh s6 37)

34

TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO cAo TAI CH1NH RING (WO theo) MAU SO B 09-DN

22. NGUOT MUA TRA TIN TRU& NGAN HAN

S6 cu6i nam

S6 Mu nam

VND VND

Tang Cong ty Lap may Vidt Nam 329.996.787.319 410.874.564.689

Ban Quan ly DV an Didn IUc Dau khi kiting Ang - 82.778.475.899 82.778.475.899 Qua ng Trach

Ban Quan Ijr Wan Didn lkfc Dau khi Thai Binh 2 90.762.332.303

Cac d6i tifdng khac 22.267.930.308 75.327.690.222

435.043.193.526 659.743.063.1 13

Trong do:

Nguat mua tra tien tru'oc la ccic ben lien quan 94.659.892.726 191.999.244.226

(Chi tiet tai Thuyet minh s6 37)

23. THUG VA CAC KHOAN PHAI

Chi lieu

THU/PHAI NOP NHA NUO'C

Phit sinh trong nam

S5 cat nam Salau nam S5 phii thu/

phai nap S5 d thu/da

nap/bi tn7

a) Cac khan phai thu

VND VND VND VND

."'N•

Thud gii tri gia tang hang bin nei dia 1.030.909 1.030.909

Thud gia trj gia tang hang nhap khgu 397.430 397.430 IAN

Thud thu nhap doanh nghidp 21.256.556.285 21.256.556.285

Thud xuat nhap khgu 19.254.703 19.254.703

Cic loci thud khac 4.088.208 3.304.488 783.720

b) Cic khaki phai nOp

21.281.327.535 4.335.397 21.276.992.138

Thud gia tri gia tang hang bin nei diia 177.345.997 3.396.594.940 1.171.745.882 2.402.195.055 1

Thud gia tn gia tang hang nhap khgu 88.225.966.220 88.225.966.220

Thug xugt nhap khgu 8.739.353.776 8.739.353.776

Thud thu nhap ca nhan 1.815.331.785 3.197.195.553 3.756.266.379 1.256.260.959

Thud nap thay nha thu nUdc ngoai 1.759.957.305 1.525.801.658 234.155.647

Thud men bai 7.000.000 7.000.000

Cac loaf thud khic 165.249.097 165.249.097

1.992.677.782 105.491.316.891 103.591.383.012 3.892.611.661

35

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• TONG LONG TY CO PHAN XAY LAP DAU KH1 VIET NAM THUYET MINH BAO CAO TAI CHiNH RIENG (TiEp theo) MALI So B 09-DN

N 24. CHI PHI PHAI TRA

I

56 cu5i nam 56 dau nam

VND VND

a) Ngfin han 475.788.411.178 318.392.344.388

Chi phi phai tra cho cac cling trinh xay dung 474.864.450.004 314.102.496.644

Chi phi phai tra khac 923.961.174 4.289.847.744

b) Dai han 71.064.369.884 72.178.785.046

Chi phi phai tra cho cac cong trinh xay dytig 71.064.369.884 72.178.785.046

• 546.852.781.062 390.571.129.434

• 25. PHAI TRA NGAN HAN KHAC

1 S6 cu6i nam S6 da'u am

VND VND

• Dv' phang thtic hign nghia vu bao lanh (i) 137.942.779.491 137.942.779.491

II

Ngin hang Thildng mai TNHH MTV Doi Diking 105.560.173.528 95.877.090.099 (OceanBank) (ii)

E Tap doan nu khi Vigt Nam (iii) 54.038.464.510 54.098.464.510

Ngan hang Thu'cIng mai CO phan Sai Gen-Ha Nai (SHB) - Chi 5.533.782.157 5.533.782.157 • nhanh Thang Long (iv)

COng ty CO phan Dich vu va )(ay cog Dia at Oat Xanh 29.251.650.000 II Cac khohn phai tra, phai nap ngan han khac 34.568.749.472 37.798.346.074

E 366.895.599.158 331.250.462.331

Trong do:

III Phil tra ngfin hp khac la cac ben lien quan (Chi tiEt

73.543.485.963 59.177.617.470 tai Thuyit minh s6 37)

I

• (i) Tai ngay 31 thang 12 nam 2017 va tai ngay 31 thang 12 nam 2016, s6 du' dirt phong thyt hign

nghia vu bao lanh chu'a bao gi5m khohn phong thyt hign nghia vu bao lanh cho Cong ty CO phSn Xay lap Dau khi Sai Gan (PVC-SG) vay van tai Ngan hang TMCP Doi Diking - Chi nhanh Sai Gen (nay la Ngan hang TNHH MN Dai Du'dng (OceanBank) - Chi nhanh Sai Gan) du'yc TOng Cong ty danh gia va hohn nhap trong nam 2016 nhu' trinh bay tai Thuyet minh s6 38.

(ii) Khoan phai tra OceanBank thg hign s6 lai vay phai tra tai ngay 31 thang 12 nam 2017, bao g'orn chi phi laai vay cUa Toting Cong ty va lai vay ma TOng Cong ty se phai thu lai cUa cat tong ty Tang COng ty da thanh toan ho hoac cho vay theo cat hyp (tong 118 trd von (trinh bay tai Thuyel minh s6 8) de thanh toan cho OceanBank. Theo Nghi guy& s6 7548/NQ-DKVN ngay 29 thang 10 nam 2014 cUa Hai Tong Thanh vign Tap doan Dau khi Vigt Nam va theo Cong van s6 7697/2014/CV-OceanBank ngay 09 thang 12 nam 2014 cua OceanBank, thai digrn thanh toan cac khohn nay 115 du'dc gia han dEn ngay 31 thang 12 nam 2017 va lai suit khohn vay giam xuOng 1%/nam to ngay 01 thang 01 nam 2015 nhu' trinh bay tai Thuygt minh so 27.

(iii) Khoan phai tra Tap doan Dau khi Vigt Nam chti ygu bao g'8m khoang 42,2 ty VND la so tien Tap doan Dau khi Vigt Nam h6 trd TOng Cong ty dg thanh toan cho cat nha thau ctia Dy' an Khu C8ng nghigp Dich vu Dau khi Soai Rap - Van Giang.

(iv) Phan anh lai vay du' tra d5i voi khohn vay tai SHB - Chi nhanh Thang Long.

N

•

N

36

a

■

B

II

MI

II

•

III

IN III II

11

II

111

TONG LONG TY Co PHAN XAY THUYET MINH BAO cAo TAI

26. VAY VA No THUE TAI

Chi lieu

LAP DAU_Klii VIET NAM CHiNH RIENG (Ti6p theo) MAU

CHiNH NGAN HAN

Phit sinh trong nam

SO B 09-DN

SO cat nam SO dau nam Tang Giam

Vay ngin hen

- NOT' hang TMCP Sii Gori - Ha Nei - Chi nhanh Thang Long (I)

- Ngan hang TMCP Diu tif va Phat bin Viet Nam - Chi nhanh Ha Tay (ii)

NO dai han dEn han tra (xem ThuyEt minh so" 27)

- Ngin hang Thing mai TNHH MTV Dai [Ming

NO thus di chinh dai hen den han tra (xem Thule minh s6 27)

- Cong ty cho thus Tai chinh Vietcombank

VND

61.573.742.315

40.700.000.000

20.873.742.315

955.033.981.983

955.033.981.983

3.156.701.700

3.156.701.700

VND

1.903.794.700

1.903.794.700

VND

20.873.742.315

20.873.742.315

3.156.701.700

3.156.701.700

VND

40.700.000.000

40.700.000.000

955.033.981.983

955.033.981.983

1.903.794.700

1.903.794.700

1.019.764.425.998 1.903.794.700 24.030.444.015 997.637.776.683

■ (i) Vay ng5n han Ngan hang Thuting mai Co ph5n Sai Gen - Ha Nai (SHB) - Chi nhanh Th5ng

Long theo Hdp deng so SHBTL38042011 ngay 25 theng 4 nam 2011 gitTa SHB - Chi nhanh

Th5ng Long voi Tang Cong ty. Khohn vay nay khong co tai san dam bao. Cac khoan vay nay

dtlyc giai ngan theo cac khe uttc nh5n nd, có thdi han vay moi Ian nh5n ny khong qua 6

111 thang, 15i suit vay &Ric xac dinh tai thai diem nh.jn nd vay va dieu chinh dinh kY 3 thang/Ian.

Lai suit ap dyng cho cat khohn vay nay la 17°/0/n5m va 17,5%/n5m, cat khohn vay nay C15

qua han tit thang 10 nam 2012 va chiu I5i suit bang 1,5 Ian 15i suit trong han.

Nhu' trinh bay tai Thuyet minh so 9, ngay 06 thang 4 Warn 2013, Ngan hang Tilting mai CO ph5n Sai Gen - Ha NOi (SHB) thyt hien kthiu bit 46.233.778.156 VND tit tai khohn ben geii 50

B ty VND cua Tang °Ong ty tai SHB - Chi nhanh Ha blOi theo Hdp Ong den 961 so 28022013/HDTG/SHB-PVC ngay 28 thang 8 nam 2012 gilla Tang Cling ty va SHB - Chi nhanh

Ha Nai de' thu Kai khohn nd d5 qua han neu tren dia Tang Cong ty (trong do du' nd got la 40.700.000.000 VND, 151 qua han va phi phat qua han la 5.533.782.157 VND). Tang Cong ty

daa khai kien SHB de dal lai so' ben (15 bi SHB kh5u trit. Den ngay 15p bao cao tai chinh rieng

111 nay, vy kien An dang dullc TOa an Nhan clan Qu5n Hoan Kiem xem xet va xit IY. Do do, Tang

COng ty chtia ghi giarn so" du' vay va dy' tra del yeti khoan vay tai SHB - Chi nhanh Th5ng

■ Long vai so tien hach town Ian cult la 40.700.000.000 VND va 5.533.782.157 VND. Bao cao tai chinh rieng nay chu'a bao gem cat Veit chinh co the có lien quan den v5n de nay.

U

•

•

a a 37

TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM THUAT MINH BAO CAO TAI CHINN RIENG (Tie), theo) MAU SO B 09—DN

27. VAY VA NQ' THUE TAI CHINN DAI HAN

S6 diu nam

Phit inh tong nam S6 alai nam

Sioikhaning Siith khi nag

WON

Giitri tri ng Ting Guam Giitri tring

VND VND VND VND VND VOID

Vay di Ilan

- Ngin hang lltUdng mall TNHH 955.033.981.983 955.033.981.983 955.033.981.983 955.033.981.983

MTV Ogi Diking ()

Ng Niue tai chinh di han

- Ong ty cho thue Thi chinh 5.629.283.203 5.629.283.203 3.156.701.700 2.472.581.503 2.472.581.503

Vietcombank

960.663.265.186 960.663.265.186 - 3.156.701.700 957.506.563.486 957.506.563.486

Trong do:

S6 phi' tri hong yang 12 thing 958.190.683.683 956.937.776.683

(dugc trinh biy d ph8n vay vi nd thni tii chinh nain han) Si phii tri sau 12 thing 2.472.581.503 568.786.803

(i)

Vay dai han Ngan hang Thuting mai TNHH MTV Dpi Diking (OceanBank) theo cac Hop (fang tin

dyng s6 10/2010/HDTD-OCEANBANK-PVC ngay 20 thing 10 Warn 2010, s6 602/2011/HDTD-

OCEANBANK-PVC ngay 30 thing 6 nam 2011 va s6 603/2011/HDTD-OCEANBANK-PVC ngay

30 thong 6 nam 2011 gii.fa OceanBank va T6ng Cong ty tai nguen that dia Tap doan

D5u khi Viet Nam tai OceanBank. Theo Nghi quyet s6 7548/NQ-DKVN ngay 29 thing 10 nam

2014 cda Hai Tong Thanh vien Tap doan Dau khi Viet Nam va theo COng van s5

7697/2014/CV-OceanBank ngay 09 thing 12 Warn 2014 cOa OceanBank, thdi han thanh town

cda cac hop &Ong tin dung nbi tren dutic gia han dEn ngay 31 thing 12 nam 2017 ye lai suat alp dyng cho cac khohn vay la 2,4%/nam kg tir thdi diem ktiong tra du'Oc d€n nay 31

thong 12 Wain 2014 va lai suit 1% tit ngay 01 thing 01 nam 2015. Tinh den ngay lap boo coo

tai chinh riang nay, T6ng Cong ty van clang trong qua trinh lam viec vdi cac ben lien quan de

gia han khohn vay not

Cac khohn vay dai han chick hohn tra theo gch bleu sau:

S6 cut0 nam S6 6au nam VND VND

Trong yang mat nam 995.733.981.983 955.033.981.983

995.733.981.983 955.033.981.983

'frit so phai tra trong yang 12 thing 995.733.981.983 955.033.981.983

(Mk trinh bay d phan nd ngan hp)

S6 phii tri sau 12 thing

38

U

TONG LONG TY CO PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH RIENG (Ti6p theo) MAU SO B 09-DN

■ Cac khoan nd thue tai chinh dai han du'dc hoar) tra theo lick bleu sau:

55 cu5i nam 55 diu nam

VND VND

■ Trong yang mot nam 1.903.794.700 3.156.701.700

Trong nam thi:( hai 568.786.803 1,903.784.708

• nam this ba nam thU nam 568.796.795

■ 2.472.581.503 5.629.283.203

Trif: SO ph& tra trong yang 12 thang 1.903.794.700 3.156.701.700 ((Mk trinh bay ei pi& nr1 ngan han)

S5 phai tra sau 12 thing 568.786.803 2.472.581.503

28. VON CHI) So HaU

■ Thay d6i trong v6n chu sit KW

■

■

Von gap cia chu sa hen CO phi& gu#

Qui/ tau di Qui Ithicth* phit trign van dai sa h0u (Li)16y ki Ging

SO dtt du nam tout

Lal Alan tmng nam

VND

4.000.000.000.000

VND

(29.710.000)

VIM VND

76.986.992.734 500.000.000

VND

(3.026.265.140.599)

138.759.328.970

VND

1.051.192.142.135

138.759.328.970

Sa if du rim nay 4.000.000.000.000 (29.710.000) 76.986.992.734 500.000.000 (2.887.505.811.629) 1.189.951.471.105

(Lti)trongnim - (365.903.986.556) (365.903.986.556)

Viatica dm nay 4.000.000.000.000 (29.710.000) 76.986.992.734 500.000.000 (3.253.409.798.185) 824.047.484.549

V6n dieu 16

•

U

Theo Giay chirng nhan D5ng ky kinh doanh thay Mit Ian tht.? 16 ngay 07 thang 9 nam 2015, von dieu le cUa T6ng Cong ty la 4.000.000.000.000 VND. Tai ngay 31 thang 12 nam 2017,

dieu le d5 du'dc cac co dong gop du nhu' sau:

VOn cla gap tai ngay SO cal nam S5 cfau ham

II VND % VND %

II Tap doan Dau khi WO Nam 2.178.733.330.000 54,47 2.178.733.330.000 54,47

Cac co dong khac 1.821.266.670.000 45,53 1.821.266.670.000 45,53 II 4.000.000.000.000 100 4.000.000.000.000 100

■ C6 phigu

S6 cu6i nam S6 dau nam ■ Co phiEu CO phi&

- SO lieu co phi& c15 ban ra cong chung

• + CO phi& phO thong 400.000.000 400.000.000

+ CO phi& (Cu dal • - SO lieu co' phieu quji

+ CO phi& phO thong 2.971 2.971

+ CO phieu W dai - SO lieu co. phi& Clang WV hanh

■ + CO phi& phei thong 399.997.029 399.997.029 + CO phi& Lilt dal

■ CO phi& phO thong co menh gia la 10.000 VND/cO phigu.

• 39

a

111 TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHiNH RIENG (Tigp theo) MAU SO B 09-DN

■ 29. CAC KHOAN MIX NGOAI BANG CAN DOI KE TOAN

U Ddn vi S6 cu6i nam S6 crau nam

U Ngogi te ccic loaf

DO la My USD 12.040.033 10.247.778

NO kilo dal da xi VND 9.716.217.233 9.716.217.233

30. DOANH THU BAN HANG VA CUNG CAP DICH VI) a

Nam nay Nam trdec

111 VND VND

2.159.847.844.976 7.045.404.921.805

III vu Trong do:

:::,'

IN Doanh thu vei cac ben lien quan (Chi tiet tai 1.826.887.706.509 6.508.472.779.219 Thuvit minh s5 371 (

II ic 31. GIA VON HANG BAN VA DICH VU CUNG CAP )1

III vi

II

11 TOng doanh thu bin hang Ira cung cap dich vg

Doanh thu hot dOng xay lap 2.144.537.728.839 7.025.153.894.935 • Doanh thu ban hang 1.264.714.045 4.246.495.784

a Doanh thu cung cap dich vu 14.045.402.092 16.004.531.086

2.159.847.844.976 7.045.404.921.805

111 Cac khoin gMm hit doanh thu

Guam gia hang ban 111 Doanh thu than ve bin hang va cung cep dich

Nam nay NaMtnidc

Gia von hoat dOng xay lap

Gia van dm hang hoa cla ban Gia von dm dich vu (IS cung cap

VND

2.354.160.653.008 2.719.134.212

14.443.574.305

VND

6.969.974.332.236

5.137.719.299 14.247.266.231

2.371.323.361.525 6.989.359.317.766 Q x

32. DOANH THU HOAT DONG TAI CHiNH

1 Nam nay Nam truitc

VND VND C6 tuc, Idi nhuan duct chia 41.535.747.900 6.551.214.900 Lai tian 01 11.744.690.168 12.741.001.306 Lai chenh loch ti gia 4.349.387.094 31.805.052.937 Doanh thu hoat Ong tai chinh khac 1.990.000 -

57.631.815.162 51.097.269.143

•

•

•

• 40

•

U TONG LONG TY Co PHAN XAY LAP DAU,KHi VIET NAM THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo) MAU SO B 09-DN

I

• ■

33. CHI PHI TAI CHINH

Nam nay Nam truiic

Trich lap/(Hoan nhap) dkr phong giam gia cat khohn da u

VND

65.259.513.660

VND

(66.329.390.469)

1.1) chenh tech ti gia 8.813.283.787 63.363.209.983

Phi bao rah, phi ity thac 6.481.603.833

Chi phi lai vay 4.756.921.382 6.681.156.015

11 do thanh IY cac khohn dau to' 372.522.475 36.558.440.000

(Roan nhap) dif phong thtfc hien nghia vu bao lanh (i) - (99.912.312.503)

Chi phi tai chinh khac 874.011.244 1.641.470.143

86.557.856.381 (57.997.426.831)

(i) Nhu' trinh bay tai Thuyet minh s6 38, trong nam 2016, TOng CEng ty eta thut hien ra soat cac thu' bap lanh cho cac cling ty khac vay tai cac t6 chii'c tin dung va danh gia 01 thu' bac, lanh da c6 su: thay d6i nghia vu bap lanh. Theo do, T6ng COng ty thy'c hien hohn nhap du' phong nghia vu nd phai tra lien quan agn nghia vu bao lanh dia thu' bao lanh nay vei s6 tin khoang 99,9 ty VND.

I 34. CHI PHI QUAN LV DOANH NGHIEP

Nam nay Nam frac 0'

5 VND VND

■ Chi phi Iiidng 64.839.656.581 113.366.547.968 NI

Chi phi vat lieu quail lje 843.849.371 1.635.759.228 I.

II Chi phi d8 cliing van phong 1.007.624.835 1.631.698.235

Chi phi khau hao 3.639.568.406 3.727.199.080 a Thug, phi, la phi 901.983.177 1.580.568.004

II Chi phi dich vu mua ngoai 22.099.704.146 26.002.224.853

Chi phi chl phong 26.701.174.916 (143.790.485.109) Ill Chi phi khac bang tier) 14.241.033.919 23.770.223.515

II 134.274.595.351 27.923.735.774

I 35. CHI PHI SAN XUAT, KINH DOANH THEO YEU To

I Nam nay Nam tot&

II VND VND

III Chi phi nguyen lieu, vat lieu 743.557.185.436 3.182.642.769.437

Chi phi nhan c8ng 93.328.351.942 152.547.601.769

II Chi phi khau hao tai san co. dinh 8.794.096.990 10.257.351.678

II Chi phi clich vu mua ngoai 1.285.456.847.061

Chi phi dif phong 27.901.174.916

2.673.260.082.593

(143.265.035.913)

• Chi phi khac bang ben 15.143.017.096 23.770.223.515

2.174.180.673.441 5.899.212.993.079

U

I

a 41

U

Il TONG CONG TY Co PHAN XAY LAP DAU_KHi VIET NAM THUYET MINH BAO CAO TAI CHiNH RING (TiSp theo) MAU SO B 09-DN

• 36. CHI PHI THU' THU NHAP DOANH NGHIEP

NI

Nam nay Nam trig& NI VND VND

• (1.8)/Lgi nhuan ke toan tru'ac thug" (367.069.440.180) 137.072.178.711 Dieu chinh cho thu nhap chiu thus

II Tref: (41.535.747.900) (106.463.527.403) - Hain nhOp du' phang bar) lanh (99.912.312.503)

1111 - Cg hit, 10 nhuijn dru'cIc chia (41.535.747.900) (6.551.214.900)

III Ong: 5.916.842.664 6.501.910.357 - Thu nhOp khong chiu thud" nam tru'dc chuygn sang 5.827.268.119 5.827.268.119

• - Chi phi kheing thigc khgu tn.]. 89.574.545 674.642.238

■ L6 chiu thug (402.688.345.416) 37.110.561.665 Lo mang sang (37.110.561.665) T6ng thu nhap chiu thug Thug sat 20% 20%

111

Thud thu nhap doanh nghiep truy thu cac nam tnioc 177.575.538

• Tag chi phi thus thu nhap doanh nghiep hien 177.575.538

U b) (Thu nhap) thud' thu nhap doanh nghiep hoan (i) (1.165.453.624) (1.864.725.797)

■ Vigc xac dinh thug thu nhap c6a Tang Cling ty can cif vac) cac guy dinh hian hanh ve thud. ■ Tuy nhien, nhiing quy dinh nay thay d6i theo teing thdi kj, va viac xac dinh sau ding ve thug

thu nhap doanh nghigp tay thuck vao kEt qua kiEm tra cUa cd quan thug có thgm quyen.

hanh

I (i) Thu nhap thug thu nhap hoan lai la phat sinh tit vigc hohn nhap thug thu nhap hoan lai phai

tra da du'dc ghi nhan lien quan den vigc danh gia lai quyEn sit dung dat tai thdi dim c6 phan hoa cac cong ty con trong nam 2010.

U

IG rM

TI

3

41

TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo) MAU SO B 09-DN

37. NGHIEP VI) VA S6 DU' Volt CAC BEN LIEN QUAN

Danh sach coc ben lien quan co giao dich tea s6 du' chu yeu tong nam:

•

•

•

•

•

•

•

•

•

•

U

U

•

•

n

•

•

•

•

U

•

•

•

a

U

a

a

U

•

•

•

•

U

Ben lien quan

T5p doan Dau khi Viet Nam (PVN)

Ban Quin hi Dy an Dien ktc Dau khi Thai Binh 2

Ban Quart hi DU an C8ng trinh Lien hdp Loc hoa day Nghi Sdn

Ban Quan ly DU an Dien lyc Dau khi Song Hau 1

Vien Dau khi Viet Nam

Toting Cling ty Dien WC D'au khi Viet Nam (PVPower)

Tang C8ng ty Cong nghe Nang lacing Dau khi Viet Nam - CTCP (EIC)

Tang ang ty CO phan Dich vu Ky thu5t Dau khi Viet Nam (PTSC)

TOng Cling ty Khi Viet Nam - C8ng ty CO phan (PV Gas)

Cong ty Co phan Ti! v5n ThiEt 14 Dau khi (PVE)

Ngan hang TMCP Dai chung Viet Nam (PVComBank)

C8ng ty Co phan Xay lap Diking Eing Be chili Dau khi (PVC-PT)

Cling ty Co phan Ket c5u Kim loci va Lap may Dau khi (PVC-MS)

Cong ty CO phan )(ay dyng Ong nghiep va Dan dung Dau khi (PVC-IC)

Ong ty Co phin Phat trien Do thi Dau khi (PVC - Mekong)

Cong ty Co phan Dau to va ThYdng mai Dau khi Thai Binh (PVC-Thai Binh)

°Ong ty CO phan Dau khi Clang Do (PVC-D8ng Do)

Cong ty CO phan Day tu. Ha tang va DO thi Dau khi (PVC Petroland)

Cong ty CO phan Xay lap Day khi Binh Sdn (PVC Binh Sdn)

Cong ty co" phan Bat dOng san Xay lap day khi Thanh Hoa

Cong ty CO phan Xay lap Dau khi Ha Nqi (PVC-HN)

C8ng ty CO phan Thi ding Cd giai va Lap may Dau khi (PVC-ME)

Ging ty phan Dau to Xay lap Dau khi Thanh Hoa (PVC-TH)

Cong ty CO phan Khach san Lam Kinh

Ong ty CO phan kd Quoc to Heerim-PVC

C8ng ty CO phan Trang tri NOi that D'au khi

Cong ty CO phan TOng Cong ty Xay lap Dau khi Nghe An (PVNC)

Cong ty CO phan Day to Xay lap Dau khi Sai Gen (PVC-SG)

Ong ty CO phan Xay lap Dau khi Nan Trung (PVC-MT)

Ong ty CO phan Dau tu'Xay lap Dau khi Duyen Hai (PVC-Duyen Hai)

Mei quan hg

Cong ty me

Ddn vi phy thuOc cua PVN

DcIn vi phu thuOc cua PVN

Ddn vi phu thuOc cia PVN

Dcin vi phu thuOc cia PVN

Cling chi ser KAI

Cling chi sO hub

Cling chi set hub

Cling chi sO hifu

Cling chit sY hiru

Cling chu sO hiiu

Cong ty con

Cong ty con

Ong ty con

Ong ty con

Ong ty con

Cong ty con

Cling ty con

Cong ty con

Cong ty con

Cong ty lien kit

C8ng ty lien IA

COng ty lien ket

Ong ty lien ket

Ong ty lien Vet

°Ong ty lien kat

Ong ty lien kit

Cong ty lien ket

Cong ty lien ket

C8ng ty lien kat

43

A

TONG LONG TY CO PHAN XAY LAP DAU KHI VItT NAM THUYET MINH BAO CAO TAI CHINH RING (Tiep theo) MAU SO B 09-DN

Trong nam, Tang Cong ty cla cc" cac giao Bich chsi yeu sau ved coc ben lien quan:

Nam nay

Nam trilic

•

•

•

• • • • • U

• U

• ■

• • • • •

• • • • U

• • • • • • a •

Doanh thu

Ban Quan ljt !Nan Dien kic Nu khi Thai Binh 2

Ban Quin ly Du' an Ong trinh Lien hdp Loc hoa d5u Nghi Sdn COng ty CO ph5n Xay lap Dau khi Binh Sdn

Ong ty CO ph5n Xay lap Wang Ong Be ch(ta Dau khi

COng ty CO ph5n Ka du Kim loai va Lap may Nu khi

C.Ong ty CO phan Xay citing Cong nghiep va Dan dung Nu khi

COng ty Co ph5n Nu ttiva Thu'dng mai Nu khi Thai Binh

Cling ty C.6 phan Nu khi Dong Do

COng ty CO ph5n Bat do, san Xay lap Nu khi Via Nam

Ging ty CO phan Nu tit Xay lap Nu khi Thanh Hoa

Ban Quan ly DI an Nha may Xir ly khi Ca Mau

Cong ty CO ph5n Thi ding Cd gidi va Lap may Dau khi

Ging ty CO phSn Xay lap D5u khi Ha NOi

Cong ty CO phan Nu of Thu'dng mai Nu khi Song Da

COng ty CO phin Phat trien DO thi Dau khi

Mua hang Cong ty CO phan Xay dog Cling nghiep va Dan dung Nu khi Cong ty CO ph5n Dau tu' va Thu'dng mai Nu khi Thai Binh Cong ty CO phSn Xay lap &fang Ong Be chi:fa Nu khi

COng ty CO ph5n Xay lap Dau khi Binh Sdn

Ong ty CO phin D'au khi Dong Do

Ding ty CO phan Dau of xay citing Vinaconex - PVC Cong ty CO ph5n Ket du Kim loai va Lap may Dau khi

Cong ty CO ph5n Dau tU Xay lap Dau khi Duyen Hai Cong ty CO phan Dau Xay lap Nu khi Thanh Hoa

Ging ty CO phan Phat tries D5 th1D5u khi

Cong ty CO phan D5u of Thu'dng mai Dau khi Song Da

Cong ty CO phSn Xay lap Nu khi Ha NOi

C8ng ty CO phan Thi ding Cd gidi va Lap may Nu khi

Ban Quan ly Du' an Cong trinh Lien h9p L9c hoa clau Nghi Sdn

Co talc dtrIc nhan trong nam

Ong ty CO phan Ket c5u Kim lc* va Lap may Dau khi Cong ty CO phan Xay lap Dau khi Kinh Bac

COng ty CO ph5n Bat do, ng san Nu khi

Thu nhap clia Ban Tang Gam d6c va Hai ding Quin tri

44

VND 1.826.887.706.509

1.777.435.343.090

40.015.766.411 5.841.247.539

1.139.234.376

561.565.103

520.217.823

525.120.414

478.593.925

369.138.640

1.479.188

418.073.780.937 148.640.034.200

96.134.340.132 55.597.850.131

35.427.061.726

23.084.282.352

18.717.287.874 15.474.138.681

12.178.113.815 11.390.108.383

1.430.563.643

41.535.747.900

39.759.892.900 1.175.000.000

600.855.000

3.903.093.760

VND 6.508.472.779.219

6.409.235.686.404 10.991.352.072

39.373.262

1.572.848.682

3.525.560.935

1.265.465.913

135.505.259

150.655.415

2.368.259.909

75.755.395.762

1.249.003.036

1.136.415.633

547.256.937

500.000.000

980.573.488.433 243.065.757.313 17.296.293.173

237.615.242.591

37.835.349.720

28.150.695.930

140.407.471.940

22.081.171.545 11.627.868.681

10.535.398.881

217.409.667.466

8.369.819.809

4.642.146.377

1.536.605.007

9.776.214.900

9.175.359.900

600.855.000

6.757.245.558

H)1N

A

TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU So B 09-DN

So du' cha yob vdi cac ben lien quan tai ngay kat thac nam tai chinh nhu' sau:

55 cu5i nam S5 dau nam VND VND

•

•

•

•

•

•

•

•

S

•

U

•

•

•

a

S

•

•

•

•

•

•

•

•

•

•

•

•

•

Phai thu khich hang Ban Quail ly DU an Dien ktc Dau khi Thai Binh 2 Ong ty CO phan Xay lap Dau khi Ha NOi Ong ty cO phan Tang Cling ty Xay 15p Dau khi Nghe An Ban Quail ly DV an Ong trinh Lien NO Loc hoa Dau Nghi Sdn Vien Dau khi Viet Nam Ong ty CO phan Thi ding Cd gidi va Lap may Dau khi Ban Quan ly Di! an Nha may Xis ly khi Ca Mau TOng Ong ty Khi Viet Nam Cong ty CO phin Phat trien DO thi Dau khi Cong ty CO phan Thiet ke Qu5c to Heerim-PVC Tap doan Dau khi Viet Nam Ngan hang TMCP Dai chang Viet Nam Cong ty CO phan Dau td Xay lap Dau khi Thanh Hoa Cong ty CO phan khi Wing DO

Cong ty CO phan Dau tit )(ay lap Dau khi Sal Gen

Cong ty CO phan Xay dung Cong nghiep va Dan dung Dau khi

Cong ty CO phan Kat Call Kim loci va Lap may Diu khi Ong ty CO phan Xay lap Wang Ong Be chila Dau khi Cling ty CO phan Trang tri NOi that Dau khi Cong ty 05 phin Xay lap Dau khi Mien Trung Ban Quail ly DU an Dien lut Dau khi Song Hau 1

Phai thu khac Cong ty 05 phan Xay lap Dau khi Mien Trung Gang ty CO phan Khach san Lam Kinh Cong ty CO phan Xay lap Dau khi Ha N8i Cong ty CO phan Dau ti!Xay lap Dau khi Sai Gen Cong ty CO phan Dau khi Wing DO Ban Quan ly DU an Dien lut Dau khi Thai Binh 2 Tang Cong ty CO phan D1ch vu Ks% thuat Dau khi Viet Nam Ong ty CO phan Thi cling Cd gidi va Lap may Dau khi Cong ty CO phin Dau tu' Ha fang va DO thi Dau khi Cong ty CO phan Thiel ke Quoc Heerim-PVC Tap doan Dau khi Viet Nam Cong ty c6 phan Tang Cong ty Xay lap Dau khi Nghe An Cong ty CO phan Trang tri NOi that Nu khi C8ng ty CO phan Dau hi va Thuting mai Dau khi Thai Binh Cong ty Co" phan Dau tuThildng mai Dau khi Song Da Cong ty Ca phan Dau td Xay lap Nu khi Thanh Hda C8ng ty CO phan Xay dung Cong nghiep va Dan dung Dau khi Cong ty 05 phan Xay lap Dau khi Binh Sdn Cong ty CO phan Kat du Kim loaf va Lap may Dau khi Cong ty CO phan Xay lap Outng Ong Be chita Dau khi Ban Quan ly DV an Dien lut Dau khi VOng Ang - Quang Trach Cong ty CO phan Phat trien DO thi Dau khi

45

1.107.336.482.359 744.018.661.482 92.988.431.965 85.997.410.646 62.976.379.594 49.835.403.218 22.954.922.130 15.232.805.676

9.446.793.928 7.465.459.814 6.097.621.800 5.546.942.139 2.000.000.002 1.164.741.750

480.249.819

424.592.369

320.503.043

232.554.484 150.700.000

2.308.500

149.173.837.306 34.965.989.605 25.288.310.291 20.507.270.308 18.693.065.414 11.277.038.359

7.269.308.458 6.907.965.832 6.840.056.555 6.653.182.890 5.360.238.712 2.008.154.052 1.950.360.251

600.000.000 500.000.000 231.828.680 51.857.616 46.537.030 12.848.330

5.948.624 2.285.959

680.340 910.000

375.584.856.800 27.233.107.690 93.820.679.496 86.719.910.935 26.804.068.806 49.835.403.218 22.954.922.130 30.293.284.236 9.446.793.928 7.465.459.814 6.097.621.800 5.546.942.139 2.000.000.002 1.433.134.455

70.349.400

1.086.216.356

1.004.933.419 71.500 0

2.308. 3.698.220.1 2.437.493,9

176.163.695.602

43.423.560.320 23.260.532.513 20.507.270.308 16.873.946.500 15.704.792.955

7.823.660.838 6.840.056.555

29.477.803.237 5.360.238.712 2.008.154.052 1.946.331.244

600.000.000 1.000.000.000

51.585.369 788.233.543 11.034.559

486.494.897

TONG CONG TY Co PHAN XAY LAP DAU Kid VIET NAM THUYET MINH BAO CAO TAI CHINH RIENG (Tie!) theo) MAU SO B 09-DN

S6 cual nam

So tau nam

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Ira togic cho nguiti ban

COng ty CO phan Xay lap Dau khi HA N6i

Cong ty CO phin Kit du Kim loai va Lap may Diu khi

Ging ty CO phin Thi ding Cd gidi va Lap may Diu khi

Ging ty Co phin Xay ding Cong nghiep va Dan dyng Diu khi

COng ty Co phin Xay lap Wang Ong Be ch9a Dau khi

Cong ty CO phin Xay lap dau khi Binh SO

Ging ty CO phin Xay lap Diu khi Mien Trung

Ong ty CO phin Dau tit Xay lap Dau khi Duyan Hai

Ong ty co phin TOng Ging ty Xay lap Dau khi Nghe An

Ong ty CO phin Dau khi Deng Do

Ging ty Co phan Trang tri N6i that Diu khi

Ging ty CO phan Thiel ke Qu5c Heerim-PVC

COng ty CO phin Diu ti! Thicing mai Dau khi Song Da

Cling ty CO phin Dau tU Xay lap Diu khi Thanh H6a

Ong ty CO phin Dau tif va ThutIng mai Dau khi Thai Binh

Ngai mua tri tan tru8c

Ban Quan ly D9 an Dien hfc Dau khi Viing Ang - Quang Trach

Ging ty CO phin Dau tif va flaking mai Diu khi Thai Binh

Cling ty CO phin Xay lap Diu khi HA N6i

Cong ty CO phin Xay lap Dau khi Binh Sdn

Ban Quin IV DU an Cong trinh Lien hop L9c hoth Dau Nghi Sdn

Ong ty CO phin Xay lap Diu khi Mien Trung

Ban Quan ly Dif an Dien kit Dau khi Thai Binh 2

VND 593.170.210.455

108.941.703.158

46.512.305.400

88.776.819.553

80.870.842.350

17.338.948.678

58.650.060.129

29.334.757.349

11.263.563.283

13.597.949.330

2.700.000.000

229.674.800

95.918.815.239

1.900.781.522

37.133.989.664

191.999.244.226

82.778.475.899

5.456.975.849

4.795.814.624

7.918.751.144

117.255.185

169.639.222

90.762.332.303

46

tl

VND 417.568.382.323

108.864.918.776

63.970.266.279

54.324.395.257

42.338.586.786

39.671.633.609

37.823.783.864

28.268.366.989

17.643.408.954

11.263.563.283

10.469.783.726

2.700.000.000

229.674.800

94.659.892.726

82.778.475.899

5.456.975.849

4.795.814.624

1.511.371.169

117.255.185

TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CHINH RIENG theo) MAU SO B 09-DN

55 cool nam

55 &au nam

Phil tri nguta ban

Tap Joan Dau khi Vial Nam

Cong ty CO ph5n Kat du Kim loai va Lap may Dau khi

Cong ty CO ph5n Thi ding Cd gidi va Lap may D5u khi

Cong ty CO ph5n Xay dung Cong nghiap va Dan dung D5u khi

Cling ty co phan Dau tai va Thildng mai d'au khi Thai Binh

Cling ty CO ph5n Dau tit Xay lap nu khi Thanh Hoa

Cong ty Co ph5n Xay lap Dieing Ong Be chita Dau khi

Cong ty CO ph5n Xay lap D5u khi Ha NOi

Cong ty Co ph5n Dau khi Ding Do

Cong ty Co ph5n Xay lap Diu khi Mien Trung

COng ty CO phan Phat then DO thi Dau khi

Cong ty CO phan Diu tu' Xay lap Dau khi Duyen Hai

°Ong ty Co phl'n Xay lap cle'u khi Binh Sdn

Cting ty CO ph5n Trang tri Nia that D5u khi

Cong ty CO phan Dau tu'ThilOng mai D5u khi Song Da

TOng Cong ty Xay lap D5u khi Ngha An

Phai tra phai flop khic

Tap doan Dau khi Viet Nam

Ngan hang TMCP Dai chUng Vial Nam

Cong ty CO ph5n Thi ding Cd gidi va Lap may D5u khi

Cong ty CO ph5n Kay lap D5u khi Mien Trung

Cling ty Co ph5n Xay lap Wang Ong Be chi'fa Dau khi

Cling ty CO phan Xay lap Dau khi Ha NOi

COng ty CO phan Kgt du Kim loai va Lap may Dau khi

Ong ty CO ph5n Dau tu'Xay lap Dau khi Thanh HOa

Cac khoin cho vay ngan han

COng ty CO ph5n Khach san Lam Kinh

Cong ty CO ph5n Dau tU Xay lap Dau khi Sal Gen

Cling ty CO ph5n D5u tu' Ha fang va Do thi Dau khi

TOng Cong ty Xay lap nu khi Ngha An

VND 548.286.131.726

177.062.581.917

125.002.595.266

58.366.745.771

56.369.073.444

36.177.980.208

29.788.835.106

24.849.095.913

17.692.708.474

8.517.537.609

6.127.928.326

6.105.486.022

1.474.480.220

563.775.631

187.307.819

73.543.485.963

54.038.464.510

14.312.967.326

3.006.898.799

1.539.119.390

296.648.339

246.912.611

102.474.988

433.124.018.658

200.000.000.000

179.912.859.769

30.587.520.000

22.623.638.889

VND 756.015.115.843

177.062.581.917

211.433.784.998

56.974.777.229

109.460.995.366

14.926.735.258

5.651.621.072

19.031.307.373

10.012.853.448

935.326.068

7.971.493.776

4.223.800.294

7.263.312.671

187.307.819

94.436.777.545

36.442.441.009

59.177.617.470

54.038.464.510

3.006.898.799

1.540.991.936

2.084.224

556.667.784

12.226.800

20.283.417

463.124.018.658

200.000.000.000

179.912.859.769

60.587.520.000

22.623.638.889

CON CH NHI 1ELI DIET

47

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TONG LONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO cAo TAI CHINH FLING (WO theo) MAU SO B 09-DN

38. LONG NO' VA TAI SAN TIN TANG

a) Bao !Soh cho cac khoon vay

Tai ngay 31 theng 12 nam 2017, Tang Cong ty co cac khohn bao 15nh cho cac ding ty khac vay von tai cac to cht"c tin dung cla bi qua han, cy the" nhu' sau:

Dot vi dugc bio lanh TO chat nhan bao lanh Thifi han bao lanh

Ming bao ISM cu6i nam

Mincing qua hp cut(' nam

Dklphong nghia vu nd phai tra cut ii nam

VND VND VND PVC-HN Ngin hang TMCP Quoc' to Viet

Nam - Hdi sit chinh Tit Nay 31/12/2011 den ngay 30/4/2012

73.668.464.073 73.668.464.073 73.668.464.073

PVC-NE Ngan hang TMCP Bun Men Lien Viet - Chi nhanh Deng Dd

Tif ngay 01/01/2012 den ngay 30/6/2012

49.961.348.093 49.961.348.093 49.961.348.093

PVC-ME Ngin hang TMCP Doi thong Viet Nam - Try so chinh

Tit ngay 26/7/2011 den ngay 26/7/2012

14.312.967.325 14.312.967.325 14.312.967.325

PVC-SG (*) Ngan hang TNHH MTV Dai &king - Chi nhanh Sal Gon

Ti! Nay 31/12/2011 den ngay 30/8/2012

99.912.312.503 99.912.312.503

237.855.091.994 237.855.091.994 137.942.779.491

Tang °Ong ty, voi tu' cach la Ben bao lanh, cam kat chiu trach nhiem thanh toan cho cac chat tin dung met khohn tien bang gia tri thu' bao lanh cong yen toan be cac nghia vu tra 15i, lai phat va cac nghia vu tai chinh khac phat sinh (rigu co) ngay sau khi nhan du'qc van ban yeu cau deu tier' ken" ho scr chCrng minh Ben crtfoc bao lanh da' khong thut hien hoac thuc hien kh8ng dung, khong Cray du nghia vu tra ncl (neu co) cho cac to' chUt tin dung.

Lily kg den ngay 31 thang 12 nam 2017, (i) cac to click tin dung Cla thyt hien khau trif tien tit tai khohn tren gUl dia Tang Cting ty erg thut hien nghia vu bao lanh vai gia tri la khoang 91 ty VND, (ii) cac ddn vi duVc bao lanh Cla hoar) tra cho Tang Cong ty khoang 49 ty VND trong tong se- tien bi khau trit neu tren. Theo do, so' du' phai thu ve viec thut hien nghia vu bao rah tai ngay 31 thang 12 nam 2017 la khoang 42 ty VND (trinh bay tai Thuygt minh so 9).

Theo kign nghi cUa Kigm toan Nha nu& neu tai Bao cao kigm toan nam 2014 kY ngay 10 thang 3 nam 2016, Tang Cong ty cla trich lap clk( phang toan be nghia vu ncr phai tra lien quan Cren cac khoan bao lanh tren cac bao cao tai chinh rieng cho cac nam tai chinh kgt thcic ngay 31 thang 12 nam 2014 va 2015.

Tai ngay lap bao cao tai chinh Hang nay, cac cong ty clu'qc bao 15nh clang tigp tyc lam viec yen cac to" chirc tin dung ve viec gia han theti gian tra nq. Tang Cling ty ding clang tip tyc lam viec vai cac cong ty Chicic bao lanh va cac to" chtrc tin dung dg gibi toa nghia vy bao lanh nham tang kha Wang thanh toan cUa Tang Cong ty ding nhu' de' pha hqp viii cac quy dinh ve quan tri cong ty ap dyng cho cong ty dai chUng.

(*) Nghia vu bao lanh dia Tang Corm tv cho Cong tv Co nhan Xav lap Dau khi Sai Gen

Trong nam 2016, Tang Cong ty C15 6 sok cac thif bao lanh va Cianh gia nghia vu bao lanh ctia Tang Cong ty tai thu' bao I5nh cho Citing ty C6 phan Xay lap Dau khi Sai Gen (PVC-SG) vay von tai Ngan hang TMCP Dai Du'qng - Chi nhanh Sai Gen (nay la Ngan hang TNHH MTV Dai Wong (OceanBank) - Chi nhanh Sai Gen) c8 sif thay d6i voi cac 1Y do cy the" nhu' sau:

48

N

■ ■ TANG LONG TY co PHAN XAY LAP DAU,KHi Val- NAM

THUYET MINH BAO CAO TAI CHiNH RIENG (Tigp Oleo) MAU SO B 09-DN

- Ngay 18 thang 8 Warn 2016, PVC-SG gift Cong van s6 58/XLDKSG gui Tang Cong ty bao cao ■ met s6 not dung lien quan den tai san dam bao cho khohn vay 6y that va tinh hinh lam viec

vei OceanBank. Theo do, ngay 10 thang 8 nam 2016, OceanBank - Chi nhanh Sai Gan d5 gal ■ cho PVC-SG tong van s5 784/2016/CV-CNSG tra 16i phuang an xt:r ly nO tea PVC-SG. Tai ding

van nay, OceanBank - Chi nhanh Sai Gen d5 chip thuan cho PVC-SG thyt hien phitdng an d'au tit kinh doanh Du: an Khu dan Cu phat tan die thi khu vu'c 2 va 3, phuang 5, thanh ph6 VI Thanh, tinh Hau Giang (Di! an Vi Thanh) ding nhif giai chap ding phan tai san dam bao de PVC-SG ban hang/ban tai san de" too nguon tra nO cho OceanBank, va PVC-SG se tra toan be du' nO g6c (khoang 148 ty VND) cham nhat ngay 30 thang 9 nam 2019. Do (to, Ban Tang Gam Mc Tang Cong ty danh gia dieu nay deng nghia yeti viec dii nd g6c vay d5 du'dc cd cgu lai va gia han tra nd. Dieu kien de thyt hien phticing an tra nO la: (i) PVC-SG cung cap day du cat van ban dia cat cap có them quyen lien quan cren phe duyet phuting an tie') tuc trien khai Du' an Vi Thanh de tra nd cho OceanBank; (ii) ddn vi thi ding va ddn vi ban hang and tai khoan thanh toan tai OceanBank; (iii) toan be doanh thu ban hang, ban tai san phai chuyen ve tai khoan chuyen dung and tai OceanBank - Chi nhanh Sai Gan, PVC-SG Tong y cho OceanBank du'oc quyen trich ben tit tai khoan chuyen dung thu nd; (iv) PVC-SG ky van ban thea thuan ve phtfdng thtit x6. Iy tai san dam bao theo yeu tau dm OceanBank. Tinh tai ngay 31 thang 12 nam 2017, PVC-SG TS tra duyc 17,2 ty VND/148 ty VND nO go-c; &rig thai

■ PVC-SG thyt hien rat tat phifdng an ma OceanBank - Chi nhanh Sai Gen &fa ra. Mal khac, PVC-SG va OceanBank - Chi nhanh Sai Gen dang hdp tac rat ch5t the vai nhau de too Ong

$

tien tra nO cho ngan hang. Ban Tang Giam Mk Tang Cling ty danh gia day la thong tin mai va rat quan trong, the hien sir c6 gang tea cat ben trong qua trinh giai quyet khoan nd vay nay.

■ - PVC-SG ding d5 co tai san the chap dam bao cho khohn vay tai OceanBank - Chi nhanh Sai GOn la quyen sit dyng dat, quyen sd heru nha d va tai san khac gan lien vial dal la met ph5n tai san hinh thanh trong tu'dng lai tai an Vi Thanh theo Ho dOng the chap tai san s5

111 0068/HDTC/OCEANBANK03 ngay 30 thang 8 nam 2012 ki glib PVC-SG va OceanBank - Chi nhanh Sai GOn.

I - Tang Cong ty d5 nhan MAX Thif of van s6 549 lw.ndvintn/01-01 ngay 30 thang 8 Warn 2016 cua Cong ty Ttf van Luat Bizconsult vai kEt luan nhif sau: (i) nghia vy bao lanh c6a Tang Cong ty theo tint bao I5nh va thu' gia han bac, 15nh cho PVC-SG d5 cham clat hieu Itfc kg tit sau ngay 30 thang 8 nam 2012; (ii) khong to du cd sa phap lje de yeu eau Tang Citing ty thyt hien

■ nghia vu bao I5nh theo van ban yeu cau ngay 24 thang 5 nam 2012 dia OceanBank - Chi nhanh Sai Gen va d5 hEt thOi hieu khai kien yeu cau Tang Cong ty thyt hien nghia vy bao lanh theo thif gia han bao lanh. Ban Tang Gam d6c T6ng Cling ty danh gia thong tin nay ding vai viec khohn vay caa PVC-SG duyc gia han co the khang dinh rang Tang Cong ty chtfa Oat

■ sinh nghia vu bao lanh d thai diem hien tai.

- Viec trich lap met khoan phong phat sinh tit met nghia vy lien doi quan den bao l"nh 111 vay van chtfa cb chugn mut Ice toan quy dinh ro rang. Do dO, Tang Cong ty dang: (i) van ■ dyng nguyen tat than trong trong Chugn myt KE toan Viet Nam s5 01 - Chugn mut chung de

thtfc hien trich lap dif phang cho cat khohn bao lanh, theo do, nguyen tat than trong dei hoi ■ "phai lap cat khohn dy' phang nhting khong duyc lap qua Ian" va (ii) thtfc hien theo Thong ti

s6 228/2009/TT-BTC ngay 07 thang 12 nam 2009 dia Be Tai chinh quy dinh "nghiem cam ■ doanh nghiep Iii dyng viec trich lap cltf phang de tinh them vao chi phi cat khohn dii phong

kh8ng co du can cif nham lam Om nghia vu ngp ngan sach". Tai ngay lap bao cao tai chinh ■ rieng nay, Tang Citing ty d5 trich lap khoang 137,9 tjt VND/237,9 ty VND du' nO bao lanh qua

han (chiEm 57,99%), theo do, Ban Tang Gam Mk Tang Cong ty danh gia mat dif phang nay la Nip lje ye dam bao nguyen tac than trong.

■ M5t khac, tren bat) cao tai chinh rieng cho nam tai chinh ket th6c ngay 31. thang 12 nam 2014 dm Tang C8ng ty da du'Oc Cong ty TNHH Deloitte Viet Nam kiem toan, khoan dy' phong nghia

■ vu nd phai tra lien quan den thu' bao lanh tea Tang Cong ty cho PVC-SG vay yen tai OceanBank - Chi nhanh Sai Gan a cluyc T6ng Ging ty hohn nhap 100% gia tri tai ngay 31 thang 12 nam 2014 (vai s6 tien khoang 50 ty VND) vay kien dia kiem toan vien ve bao cao tai chinh rieng nay lay kien chap nhan toan phan &frit the hien tai Bao cao kiem toan s6 976/VN1A-HN-BC ngay 30 thang 3 nam 2015.

49 I

II

U ■ TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM

THUYET MINH BAO CAO TAI CHINH RIENG theo) MAU S6 B 09-DN

• Tr& cat cd se cat l do va n6i dung da trinh bay 6 tren, Hai Tong thErn dinh cat khoan trich

• lap dy' phong cua Tang COng ty 85 danh gia va th6ng nhat viec hohn nhap dif phong cho nghia vu nO phai tra lien quan cren thti bao lanh khohn vay cua PVC-SG tai OceanBank - Chi

■ nhanh Sal Gen yeti so- ban khoang 99,9 tie VND va ghi Om chi phi tai chinh nam 2016 (nhu' trinh bay tai ThuyEt minh s5 33).

U b) Bao lanh thanh toan

U Ngay 29 thang 12 nam 2010, Tang C8ng ty dong bao lanh s5 0112/2010/HOBLTT- PVCTB voi °Ong ty TNHH Du Ilch Day khi Thai Binh (nay la Cong ty C6 phan Dau tit va Thttong mai Dau khi Thai Binh (PVC-Thai Binh - COng ty con cua Tang Cong ty)) va phat hanh thu' bao lanh thanh toan cho PVC-Thai Binh vai gia tri bao lanh khoang 111,8 ty VND. Theo 86, Tang Cong ty cam kat va bao dam yeti T6ng C8ng ty Tharn de Khai that Dau khi (PVEP) ye viec PVC-Thai Binh se- thyt hien thanh toan day du va dung han cat nghia vu thanh toan vei PVEP

■ theo quy dinh cua Hdp &rig chuyen nhueng Dy' an Day tii )(ay dog Khach san Day khi Thai Binh ngay 28 thang 12 nam 2010 Oita PVEP va PVC-Thai Binh. Thu' bao lanh thanh toan co hiau Ittc kg tit ngay kjr tei ngay PVC-Thai Binh hohn thanh nghia vu doi vet PVEP theo quy dinh cua Hdp dong chuyEn nhueng neu tren. Trong Warn 2016, Tang Cong ty 85 nhan dtiOc van ban

PVEP yeu cau thy'c hien nghia vu bao lanh. Ban Tang Gam d6c Tang C8ng ty danh gia PVC-Thai Binh c6 80 kha nang thanh toan cho PVEP nen nghia vu phai tra cua Tang Cong ty d6i vdt

*

khohn bao lanh nay se chu'a phat sinh, vi vay, Tang COng ty chu'a phai thyt hien bat kif diau chinh nao lien quan den van c1 nay tren bao cao tai chinh rieng dm Tang Cong ty.

■ c) Ke't 1u4n cua Thanh tra Chinh ph&

•

Tang Cong ty la nha thau thi tong dpi an dau hi xay thing Nha may san xuat Ethanol nhien ..-•

II lieu sinh hoc khu vyt phia BSc va dtt an dau tu' xay dying Nha may san xuat xo soi Polyester fhOinh VO.

U 11:.

Ngay 24 thang 11 nam 2016, Thanh tra Chinh phi' ban hanh Thong bao s5 3129/TB-TTCP va E U

kat Juan thanh tra viec crau tif cat dif an Nhien lieu sinh hoc c6 v5n gop cua Tap cloan Dau khi Viet Nam va cat ddn vi. Theo 86, Thanh tra Chinh phti kin nghi Tang °Ong ty phai chlu trach

IN nhiam %/a nhitng thiat hai kinh tE gay ra dol vei chit dau tu' do vi pharn HO &O s2ng EPC xay .-. citing Nha may san xuat Ethanol nhien lieu sinh hoc khu vyt phia BSc.

U Ngay 24 thang 11 nam 2016, Thanh tra Chinh phu cling ban hanh Thong bao s6 3130/TB-TTCP Nib kat luan thanh tra viec dau tu' xay dying dy' an Nha may san xuat xd sdi Polyester Dinh Va. Theo 86, Thanh tra Chinh phit kien nghi: (i) giam gia tri nghiam thu, thanh toan khoang 46,8 tc, VND (51 vOl phan tong viec do Tang Cong ty thyt hien do viec hdp &rig daa vi pham quy dinh Phap lanh ngoai h6i; (ii) giam gia tri nghiam thu thanh toan khoang 8,1 ty VND va 23 nghin USD cua hdp (Song EPC (51 vei phan tong viec Tang Cong ty thtic hien do nghiam thu trUng lap va nghiam thu khOli lu'Ong phat sinh khong dung quy dinh.

■ Ban Tang Giam deic Tang COng ty danh gia rang cac Thong bao cua Thanh tra Chinh phu neu Vert duet danh cho cat chi (au hi cua cat du' an ma Tang C8ng ty la ben co lien quan theo

111 quan he hdp dong kinh ngay lap bao cao tai chinh rieng nay, Tang Cling ty clang trong qua trinh lam viec voi chit dau tit va kien nghi voi Thanh tra Chinh ph0 ve cat nai dung di lien

• quan den Tang C8ng ty trong cat Thong bao neu tren, do do, chu'a c6 cd se de Chau chinh s5 lieu tren bao cao tai chinh rieng cua Tang Cong ty. Bao cao tai chinh deny kem theo chu'a bao Om bat kir Mau chinh nao co the c6 phat sinh tit cat kat luan nay cua Thanh tra Chinh phi).

■ d) Cfing nd trim tang khac

111 Tat ngay lap bat) cao tai chinh rieng, Tang C8ng ty clang co mat s5 vy kian c6 lien quan den cat khoan phai thu va phai tra. lc& qua cua cat vu kian nay la chtia xac dinh dyidc. Bao cao tai chinh rieng cua Tang C8ng ty cho nam tai chinh kat thuc ngay 31 thang 12 nam 2017 chu'a bao gBm cat (lieu chinh co thE phat sinh tit cat vu kian nay.

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TONG LONG TY CO PHAN XAY LAP DAU KHi VIET NAM THUYET MINH BAO CAO TAI CHiNH RING (Ti6p theo) MAU SO B 09-DN

■ 39. NHC(NG THONG TIN KHAC

a) Gia tri phat sinh chu'a het tai cac ding trinh do T6ng Cling ty thi ding

Do anh Wang cua ntang biEn Clang trong nen kinh to", nganh nghe hoat clang cua Tang Cong ty chCra Citing cat rai ro ye sit Wen Ong gia thi truting cua cat foal nguyen vat lieu dang cho thi ding. Nhiing thay do) Ion ve gia nguyen vat lieu thi ding c6 the' anh hudng Ian dEn nhilng !di ich va nghia vu kinh cua Tang C8ng ty. Tuy nhien, Ban Tang Giam d6c Tang °Ong ty cho ring su thay doi cua thi tniang ding nhu' anh hifiang cua cat chinh sach quan ly vi mo cua Chinh phi is rat kh6 di" doan. Vi vey, Ban Tang Giam Mc Tang °Ong ty khong the !Ong hoa dudc anh huang cua van de nay dOli v6i cat ding trinh dang thi cong cua Tang Cling ty. ret qua cu5i tang se" chi dudc )(at dinh khi hohn thanh thi cong, va nghiem thu ban giao cho cat chi dau tu'.

Com trinh Nha may Nhiet dien Thai Binh 2

Tang Cong ty 85 ky hdp ding EPC xay dung Nha may Nhiet dien Thai Binh 2 yeti Ban quan lY Du an Dien Itic D'au khi Thai Binh 2 - PVN voi gia tri la khoang 918 trieu USD va 5.874 ty VND. Tai ngay lap bao cao tai chinh rieng nay, tang gia tri hdp Tong tam tinh Tang °Ong ty da ky vai cat nha thau phu cho cong trinh Nha may Nhiet dien Thai Binh 2 da vu'dt qua gia tri hdp Tong EPC ki vai Ban quan lY Du an Dien Itic Dau khi Thai Binh 2 - PVN. Theo Cong van so 737/TN-KIN ngay 23 thang 5 n5m 2014 cua Thu tudng Chinh ph6, cong trinh Nha may Nhiet (lien Thai Binh 2 dutic 1)6 sung vao danh mac cat du an dien cap bath giai doan 2013 - 2020; DV an dudc ap dung cd the", chinh sach d5c th6 ban hanh tai Quyet dinh s6 2414/QD-TTg

■ ngay 11 thang 12 n5m 2013 do Thu Wang Chinh ph6.

Tai ngay lap bao cao tai chinh rieng nay, Tang Cong ty ye Ban quan Di/ an Dien [kit Dau khi 111 Thai Binh 2 - PVN eta kjr Phu lyc b6 sung s6 26 diEu chinh gia tri hop clang EPC tam xac dinh la

khoang 949 trieu USD va 10.710 ty VND. thai, Tang Cong ty ding dang trong qua trinh lam viec voi cat nha they phu de' ky lei phu lyc dieu chinh gia tri hdp Bong vai cat nha theu phu. Theo Quyet dinh cua Tang Giam d6c Tang COng ty ve viec phe duyet Du toan Hdp clang EPC xay citing Nha may Nhiet dien Thai Binh 2, gia van tiac tinh de thyt hien du an cua Tang Cling ty la khoang 951 trieu USD va 11.044 ty VND; ty 18' 18 gap du kin cua toan du an la khoang 1,2%. Day la u'ac tinh tat nil& tai thai diem lap bat) cao tai chinh rieng n5m 2017 va

■ s6 lieu du toan nay luOn du'dc soat xet va cep nhet de phan anh dUng dien Wen lai/15 thyt cua du an Nha may Nhiet dien Thai Binh 2. Theo do, Tang Cling ty da hach toan gia van cua tong trinh nay theo ty !ell) gop du kin tren va doanh thu ola ghi nhan.

Corm trinh Nha may san xuat Ethanol nhien lieu sinh hoc khu vut phia BSc

a Tang C8ng ty da ky hdp Ong xay lap trgn goi viii C8ng ty Co phan H6a d'au va Nhien lieu Sinh h9c Dau khi de" xay thing Nha may san xuat Ethanol nhien lieu sinh hoc khu vac phia Bac ("Dy' an") vai gia VI la 50.098.000 USD. Do c6 thay dai trong thigt ke", theo Bao cao kEt qua them tra so 1545/VKT-TTTV cua Vien Kinh Xay ding - BO Xay citing ngay 19 thang 12 n5m 2011 ve viec "Them tra da toan Cling trinh Nha may san xuat Ethanol nhien lieu sinh h9c khu vy'c phia Bac", tang gia tri di/ toan cua da an se tang them vai s6 ben 13.997.999 USD (gia tri sau khi them tra di an la 64.095.999 USD) so vai gia tri theo hdp &Ong tron goi Tang Cling ty da q. Tang Citing ty QS de' nghi cat cd quan co thgm quyen xem xet dieu chinh gia tri phat sinh thy-a luting hEt cua di" an nay. Da an da tam thing thi cong tit arn 2011 va dang dudc cat cd

■ quan Nha nutic c6 them quyen xem xet phtidng an thlY. Tai ngay lap bao cao tai chinh rieng nay, cat cd quan Nha nu& co them quyen van data c6 quye't dinh chinh that ve phu'dng an

■ xit lY Da an nay. Theo do, bao cao tai chinh rieng nay chtia bao gom bat kie diEu chinh nao lien quan gia tri phat sinh ngoai hdp dOng neu tren.

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TONG CONG TY Co PHAN XAY LAP DAU KHI VIET NAM THUYET MINH BAO CAO TAI CH1NH RIENG (Tiep theo) MAU SO B 09-DN

Cong trinh Nha may Nhiet (lien Vilna Ang 1

Ngay 28 thang 9 nam 2009, Tang Cong ty hdp Tong xay ching tong trinh Nha may Nhiet (lien Yung Ang 1 vol Tang COng ty Lap may Viet Nam (LILAMA) theo Hdp Casing s66 280909/LILAMA-PVC vai tang gia tri tron goi la khoang 1.322 ty VND. Theo Nghi quyEt s6 686/NQ-DKVN ngay 27 thang 01 nam 2014, Tap doan Dau khi Viet Nam (PVN) c15 chip thugn chi phi Oat sinh chu'a hieing hgt cua toan 138 tong trinh Nha may Nhiet dien Wing Ang 1 (bao Om hang myc Chiang nqt b8 va phgn xay ddrig) la khoang 1.090 ty VND. Gia tri du: toan sau thgm tra/thgm dinh vai cat hang muc xay ddng do Tang Cong ty that hien tang khoang 290 tie VND (chu'a bao gom thug gia tri gia tang dudc khgu trii) so vai gia tri hdp dEng xay lap tron goi Tang C8ng ty k'. Tang Cong ty CI5 de nghi PVN xem xet dieu chinh gia tri phat sinh chu'a luting hgt cua du an nay. Tai ngay lap bao cao tai chinh Hang nay, PVN va cat cd quan Nha nude có thgm quyen van chcia co quyEt Binh c16i veil nghi caa Tang C8ng ty. Ban Tang Gam d6c Tang Cong ty tin tu'ang chat than ring gia tri Oat sinh ngoai hdp Tong se chick k' kEt IA sung ye theo do bao cao tai chinh Hang nay chcfa bao gam bgt kY dieu chinh nao lien quan dEn gia tri ghat sinh ngobi hdp dong neu tren.

b) Thong tin tai cd eau T6ng Cling ty

Theo Nghi quyet s6 2627/NQ-DKVN ngay 31 thang 12 nam 2016 cifa H8i Tong Thanh vien Tap doan Dau khi Viet Nam ve viec tam phe duyet kg hoach tai ci cau PVC giai doan 2016 - 2020 va Quyet dinh s6 104/QD-DKVN ngay 22 thang 01 Warn 2018 caa Hai dieing Thanh vien Tap doan Dau khi Viet Nam ve viec siYa dal, b6 sung kg hoach tai cd cau PVC, cat doanh nghiep Tang C8ng ty bap tyc nam grit toi thigu 51% von (lieu le trong giai doan 2016 - 2020 g8m: Cong ty phan Xay lap Dau khi Mien Bac (se dutic thanh lgp tren cd sa sap xap, thu g9n dau m6i tai 04 din vi thanh vier) nong Cong ty Co" phan Dau khi Wing Do (PVC-Dong Do), Citing ty C6 phan Dau tit va Thu'dng mai Dau khi Thai Binh (PVC-Thai Binh), Cling ty Co phan Dau tit Xay lap Dau khi Duyen Hai (PVC-Duyen Hai) va Cling ty Co phan Dau tu' Xay lap Dau khi Thanh I-16a (PVC-TH)), Cong ty C6 phan Xay lap Dau khi Binh Sdn, Cong ty C6 phan Xay lap Du'dng 6ng Be chCta Dau khi (PVC-PT) va Cong ty Co phan KEt cau Kim loci va Lap may Dau khi (PVC-MS).

Ding thdi, Cong ty co phgn )(ay lap Dau khi Ha N8i (PVC-I-IN), Cong ty CO phan Thi tong cd giai va Lap may Dau khi (PVC-ME) va Cong ty CO phan Xay lap Dau khi Mien Trung (PVC-MT) se giai thg, pha san trong truing hdp Tang Ong ty khong the" thoai van; va Tang Ong ty se thoai von toan b8 tat cat khohn dau to tai chinh dai hon khac va thanh ly hat chang khoan kinh doanh trong giai doan 2016 - 2020.

VO Minh COng inh Th6 K6 toan tn.:fang • g Main dOc

Ngay 10 thang 4 nam 2018

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