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BAo cAo TM CHiNH GlfrA MEN DO DA DVOC SOAT AT

Cho MT ke tofin 6 thing ket thee ngay 30 thing 6 nAm 2017

CCING TY CO PHAN CAP NUOC CHO LON SO SO 97, &rag Plgun littu CM, qua 5, thanh ph ep H•5 Chi Minh

MIJC LIJC

TRANG

BAO CAO CI:JA BAN GIAM DOC 2 - 3

BAO CAO SOAT XET 4 - 5

BANG CAN DOI ICE TOAN 6 - 7

BAO CAO KET QUA HOAT HONG KINH DOANH 8

BAOCÁOLUUCHUYENTIENfl 9

BAN THUYET MINH BAO CAO TAI CHINTH 1 0 - 3 9

06 thing 06 nim 2017

06 thang 06 nam 2017

06 thang 06 nAm 2017

06 thang 06 nAm 2017

06 thang 06 nAm 2017

06 thing 06 nAm 2017

06 thang 06 nam 2017

29 than 04 nAm 2008

02 thang 12 nAm 2006

02 thing 12 ram 2006

24 thang 04 riam 2015

06 thing 06 am 2017

06 thang 06 nam 2017

06 thang 06 nAm 2017

06 than 06 nam 2017

CONG TV CO PHAN CAP NUOC CHQ LON sn 97, thriyng Phan Mu Chi, quan 5, thanh 06 HO Chi Minh

BAO CAO CiJA BAN GIAM D6C

Ban Giam doc Cling ty CO phan Cap ntrirc Chq Lem (sau day gqi tat la "Cong ty") trinh bay Bao cao nay ding yeti Bao cito tai chinh gitia Men do cia C6ng ty cho ke toan 6 thang kat fink tai ngly 30 thing 06 nam 2017 di' duce soat >cot.

HO BONG QUAN TRI VA BAN DIEU HANH, QUAN Lt

clOng quan tri va Ban dieu hanh, quan ly C8ng ty trong va den th&i diem lap Bao cao nay gem:

Ngery bo nhiem Ngiry mien nhiem Ho va ten

110i &Ong quán tri

Ong Nguyen VAn Ming

Ong Le Trong Hieu

Ong Dang Doc Hien

Ong TrAn Quang Minh

Ong Nguyen Thanh Phong

Ong Le Huy Ming

Ong TrAn Van Chau

Ong Trim Phat Minh

Bi Le Thi Thanh Tarn

BA Nguyen Thi Kim Xuyen

Ong HO Van Lam

Ban kiln sodt

BA Lai Thi Thu

Ba throng QuYnh Nga

Ba Tnrcmg Thi Thanh Nhung

Ong Nguyen Ngoe Luang

Ba Le Thi Kim Xuyen

Ban Gicim dác

Ong Le Trqng Hieu

Ong Nguyen Ham Hiep

BA Le Thi Thanh Tam

Ba VU Thi Nhu Quynh

Chur vu

Chu tich

Thanh vien

Thanh vien

Thanh vien

Thanh vien

Thanh vien

Thanh vien

Thanh viên

Thanh vien

Thanh vien

Thanh vien

Tntong ban

Uy vien

(Jyviôn

Uy vien

tIy vien

Giam Mc

Phó Giam Mc

Pho Giam Mc

Ke toan throng

06 thang 06 nAm 2017

06 thing 06 num 2017

06 than 06 nam 2017

06 thang 06 nam 2017

06 thang 06 nAm 2017

06 thing 06 nAm 2017

06 thing 06 ram 2017

06 thang 06 nam 2017

06 thang 06 nam 2017

2

CONG TY CO PHAN CAP NUOC CHQ LON se 97, dyeing Pham Him Chi, quan 5, thanh phi) 116 Chi Minh. BAo cAo CUA BAN GIklY1 DOC (tiep theo)

DAI DIVN PHAP LUAT

Ngeri dai din theo phap luat caa Cong ty trong va cho den thed diem lap Bao cao nay la Ong Le Trong Hien chat danh Giam Mc/ Thanh vien HIM deng quitn tri Cong ty.

KAM TOAN VIEN

Cong ty TNHH Kiem toan va Tic van DM Viet (Vietland) da &rot chi dinh soat xet Bao cao tai chinh gift nien dO cho kST ke than 6 thang kat tithe tai ngay 30 thing 06 nam 2017 dm Cong ty.

TRACH NIDTM CUA BAN GIA1VI DOC

Ban Giam dem Cong ty chiu trach nhiem ve viec lap Bao cao tài chinh gala nien do phim anh trung flute va hop 1' tinh hinh tài chinh, ket qua hoat dung kinh doanh, tinh hinh km chuyen tien te can. Cong ty trong k Trong vie° Ip Bao cao titi chinh gicra nien do nay, Ban Giam dEc C8ng ty can phai:

Ltra chon ck chinh skh ke toan thich hqp va ap dung cac chinh sach nay mOt each nhat quan;

Thuc hien ck phan doan va cac trem tinh met each than tong;

Cong be de Chuart mire kE toan phai man theo trong cac van a trong yeu duqc ding bE va giii trinh trong Bao cao tai chinh Oita nien d0;

Lap Bao cao tai chinh Oita nien do dtra tren co sei boat dong lien We trir truemg hqp kW:mg the gia dinh rang C6ng ty se tiep Mc boat dOng lien We.

Ban Giam Mc Cong ty dam bao rang, Cong ty da tuan thit ck you eau nett tren khi lop Bao cáo tài chinh gii"ra nien d0; cac s6 kE toin thich hqp dirqc km gill day da de phin anh tai bet IcST theri diem nao, vei mire NI

do chinh xac hop tinh hinh tài chinh glen nien do dm Cong ty va Bao cao tai chinh duqc lOp tuan cac Chuan Imre ke toan Viet Nam, Che dO ke Man doanh nghiep Viet Nam va cac quy dinh hien hanh c6 lien quan tai Viet Nam.

Ban Giam dem C6ng ty ding chiu trkh nhiem trong viec bao ve an tok tái san cita Cling ty và do do da that bin cac bin phap thich hop de ngan chan va phat hien ck hanh vi gian lan va cac vi pham khitc.

CONG BO CUA BAN GIAM DOC

Theo Sr kien dm Ban Giam dem, Ban cao titi chinh gicra nien do da phin anh thing that va hop 13", tinh

hinh titi chinh cUa Cong ty tai ngay 30 thing 6 nam 2017, ket qua hot dting kinh doanh va km chuyen tien te cho IcST ke tok 6 thang ket thac ming ngay, pha hqp v6i cac Chuan muc ke toin Viet Nam, Che do ke t 'op Viet Nam va cac quy dinh hien hanh c6 lien quan tai Viet Nam.

TRQNG HIEU - Giam d'Oc Thanh phi) He Chi Minh, ngay 11 thang 08 nam 2017

3

Wietland® Limited

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Email : vietland@vietlandaudit.com.vn Website : www.vietlandaudit.com.vn sex 0279/2017/I3CSX-KTV

BAO CAO SOAT XET THONG TIN TAI CH1NH GITYA MEN DO

Kinh situ QUI CO HONG, HOI HONG QUAN TRI VA BAN GIAM DOC

CONG TY CO PHAN CAP NU& CHO LON

Chang tell di so& xet Bao cao tai chinh girra nien do kern theo cüa C8ng ty a phan Cap nuerc Chq Lan, dirge lap ngay 11 thang 08 nam 2017 te trang 6 den trang 39 bao gem: Bing can del ke toin t3i ngay 30 thing 06 narn 2017 Bao cao ket qua hoat Ong kinh doanh, Bao cao lim chuyen tien te cho IcST ke toan 6 thing ket thee ding ngay va Ban thuyet minh Bao cao tai chinh.

Tritch nhient elm Ban Giant dim

Ban Giam dee Cong ty a Phan Cap nuerc Chg Lonchju trach nhiem lap và trinh bay trung dere va hgp 19 Bio cao tai chinh giita then do theo Chitin mat ke twin, Che do ke toan doanh nghiep Via Nam vi cac quy dinh phap 19 co lien quan den via lp va trinh bay Bao cao tai chinh gitra nien do va chiu trach nhiem ve kiem soat nOi be ma Ban Giam doe the dinh la ean thiet de dam bao viee 1p vi trinh bay Bao cao tài chinh girth nien do khOng c6 sal set frog yeu do gian lan hoac nham Ian.

Trich nhisem cfia Kient than vien

Trach nhim cüa Cheng fee la dua ra ket luan ye Sao cao tài chinh giea nien dO dva tren ket qui sok xet dlla chung t8i. Chung t6i di thirc hien &Ong viee soat xet theo Chufin mat Viet Nam ve hap Ong dich ve soat xet se 2410 - Soat xet thong tin tai chinh gitla nien dO do kiem toan vien doe lap dm clan vi thee hien.

Cong viec sok xet thong tin tai chinh giita nien do bao gem viec thgc hien cfic euoc phemg van, chit yeu là phong van nhitng ngtrai chiu trach nhiem ve clic van de tai chinh ke toan, vi that hien the tic phan tich va ea° the tec soat xet khfic. MOt cuOc sok xet ve ca ban c6 pham vi hap han mOt cuOc kiem toan dirge that hien theo ck Chufin mgc kiem toan Via Nathva do vay khong cho phep Chang toi dat dirge so dam bio rang Chang t6i se nhan biet dirge tet ca the van de hong yeu c6 the dirge phat hien trong ma cuOc kiem toan. Theo do, Chong toi khong dim ra 9 kien kiem toan.

KM luau cfut Klein twin vien

Can cir tren ket qua soat xot dm Chung toi, Chung toi kh8ng thay eó van dE gi khien Chang t8i cho rang Bao cao tai chinh gift nien do dinh kern khong ran ánh trung thirc va hop 19, teen eac khia canh trQnp yeu, tinh hinh tii chinh cea Cling ty CO phan Cap nuac Cho Lan tai ngay 30 thing 6 nam 2017, va ket qua hog d'Ong kinh doanh va km chuyen lien te cho ke toin 6 thang ket thee ding ngay, phi' hop yeti Chuan mue ke toan, Che do ke toan doanh nghiep Viet Nam vá cac quy dinh phap 19 co lien quan den viee lp va trinh bay Bao cao tai chinh gitta nien dO.

II

4

BAO CAO SOAT XET (tip theo)

Thanh ph O Hit, Chi Minh, ngay 11 thing 08 Mm 2017

Cong ty On. em - Ty yin Hat Vi@

VO THE HOANG - Tong Clam doc SO Giay CN DICHN kik} toan: 0484-2013-037-1

Nxi nhan:

- Nita tren - Lint Vietland

CONG TI' CO PHAN CAP NUOC CHO LON se 97, dubng Phim Hilo Chi, guar' 5, thanh ph O He Chi Minh

BAO CAO TAICHINI1 GIfM MEN DO Cho ky ke man 6 thing ket thac ngay 30 thing 6 nam 2017

BANG CAN DOI KE TOAN Ti ney 30 thing 6 Mm 2017

Thuyet

MAU B Ola-DN Don vide: VND

CHI TLEU Mist minh 30/06/2017 01/01/2017

A. TAI SAN NGAN HAN 100 104.650.544.227 142.387.186.401 I. Tien vi dc khoin twang Throng tien 110 V.1 43.808.580.258 45.735.185.677

1. Tien 111 11.508.580.258 19.935.185.677 2. Cac khoin hicmg during tien 112 32.300.000.000 25.800.000.000

IL Diu fir thi clide ngin him 120

III. Cic khoin phii thu nem Mtn 130 32.031.503.246 17.259.144.493 1. Phil thu nen han caa khach hang 131 V.2 19.122.754.621 8.120.013.307 2. TM tnac cho ngtroi bin nem han 132 V.3 10.207.687.029 6.631.939.166 3. Phil thu nen han khk 136 V.4a 4.619.712.328 4.425.842.752 4. Dv plang phai thu ngin han khn din 137 V.5 (1.918.650.732) (1.918.650.732)

IV. Ming an kho 140 19.495.248.840 69.533.436.015 Hang ton kho 141 V.6 19.495.248.840 69.533.436.015

V. TM sin nen hart khic 150 9.315.211.883 9.859.420.216 1. Chi phi tra out nen han 151 V.7a 2.798.964.874 2.151.994.802 2. Thu e GTGT &roc khan trit 152 6.516.247.009 7.707.425.414

B. TAI SAN DAI HAN 200 382.672.154.851 314.843.657.220 I. Cie khoin phii thu cliii Ilan 210 154.891.643 165.608.583

Phai thu dal han khan 216 V.4b 154.891.643 165.608.583

H. TM sin c6 djnIs 220 228.154.865.321 240.416.015.921 I. TA' sin c6 Binh hffu hinh 221 V.8 227.703.825.346 239.978.579.253

Nguyen g/á 222 673.173.394.628 666.082.581.898

GM trj Iwo man luy ki 223 (445.469.569.282) (426.104.002.645)

2. TM On co (bah v8 hinh 227 V.9 451.039.975 437.436.668 Nguyen gla 228 4.164.186.666 3.964.186.666

Gad trj hao men he ke 229 (3.713.146.691) (3.526.749.998)

III. Bit dung sin du hi' 230

IV. Titi sin dor dang dii hn 240 11.654.876.892 14.400.075.773 Chi phi say dung co ban der ding 242 V.10 11.654.876.892 14.400.075.773

V. Diu Or di chinh dki ban 250 8.330.000 8.330.000

DAu tv nim gill den ngay din han 255 8.330.000 8.330.000

VI. Tki sin dui han khic 260 142.699.190.995 59.853.626.943

Chi phi tra tnrerc dii han 261 V.7b 142.699.190.995 59.853.626.943

TONG CONG TAI SAN 270 487.322.699.078 457.230.843.621

Bao cao nay M mOt b(5 ph(tn hpp thank ctia Brio coo tai chink gia a nign dcl va ghat &pc 119c keni vat Ban Thuyit mink Bela ado tat chink

ngay 11 [hang 08 Mini 2017

LE THONG HIEU Gum dOc

VCJ TRj NHU.QUirNH NGUYEN THI KIM LOAN K6 tom n trutng Nguti lp bleu

CONG TY CO PHAN CAP NU& CHQ LON 86 97, MMus Pham HMI Chi, quan 5, thanh phe H6 Chi Minh BAo cAo TÁI CHINE( G1GA MEN DO Cho Icy ke toiln 6 thing ket thfic ngily 30 thing 6 nam 2017 Bing cin 461 kt twin (dip then)

CHI TIgU Ma sá Thuyet t

mink 30/06/2017 01/01/2017

C. NQ PHAI TRA 300 294.565.341.861 247.897.660.145 I. Ng ngin hp 310 268.018.343.292 221.737.389.399

I. Phii trit notri ban nem han 311 V.11 142.703.970.096 111.138.542.405 2. Notri mua tra tien truck ngiin han 312 V.12 8.465.861.610 3.726.004.997 3. Thue va cat lchoan phai nOp Nha mrac 313 V.13 16.393.480.041 16.548.788.705 4. Phil tra nobi lao Ong 314 3.051.858.550 15.051.717.344 5. Chi ph! phiti tra ngin han 315 V.14 64.111.696.362 51.944.081.621 6. Phai tra nOn ban khac 319 V.15a 27.755.213.507 18.847.213.384 7. Vay va nq thue tel chinh non hp 320 V.16a 951.733.789 2.199.169.755 8. Quy khen thuong, ph& lqi 322 V.17 4.584.529.337 2.281.871.188

IL Ng del hnn 330 26.546.998.569 26.160.270.746 1. PM tra del hunIchae 337 V.15b 21.047.049.240 20.660.321.417 2. Vay ;fa nq [hue tel chinh dai han 338 V.16b 5.499.949.329 5.499.949.329

Ii VON CHIJ SO lift 400 192.757.357.217 209.333.183.476 I. Von chn sot hitu 410 V.18 192.757.357.217 209.333.183.476

1. Von g6p dm clui se; Mtn 411 130.000.000.000 130.000.000.000 co phidu pha thong có guyin bait quyit 411a 130.000.000.000 /30.000.000.000

2. Quy deu tu phat then 418 63.113.094.929 57.386.667.692 3. Lqi nhuan sau thue chua phan ph6i 421 (355.737.712) 21.946.515.784

Lqi nhuan sau chid shwa phan phoi lily ki din cuati k9 quay 42Ia 1.341.752.124 7.764.951688

Lai nhuan mu thud shwa pita,: phoi Ic9 nay 421b (1.697.489.836) 14.181.562.096

H. Nguin lunli phi va guy klieg 430

TONG C(/NG NGUON VON 440 487.322.699.078 457.230.843.621

Bdo So nay la mot bo phan hap thImh Cull Brio odor& chinh glaa nMn cla viz phrii dupe &too kem vdi Bàn Thuyit minh Brio oil° tat chinh

7

ngay 11 thang 08 nam 2017

ii TRQNG HIEU Guam dee

VE TIM NHH QUENH NGUYEN TIII KIM LOAN Ke tom n throw Ngteri lep bleu

CONG TY CO PHAN CAP NUOC CHO LON

s6 97, duang Pham Flau Chi, quan 5, thanh 016 He Chi Minh

BAO CAO TAI CHINH GinA MEN DO

Cho kt ke than 6 thing kat thOc ngily 30 thang 6 nrun 2017

BAO CAO 'CET QUA HOAT BONG KINH DOANH Cho ky Ice Min 6 thang ket thfic ngity 30 thang 6 nam 2017

MAU B 02a-DN Don v tinh: VND

CHI TIEU Ma se Thuyet

minh T0.01/01/2017 den 30/6/2017

T6.01/01/2016 din 30/6/2016

1. Doanh thu ban hang va cung cep dich vg 01 505.675.071.737 475.032.580.661

2. Cat khan giant tra doanh thu 02 111.215.626 147.472.773

3. Doanh thu thuen ve ban hang ve cung cAp dich vg 10 VI.1 505.563.856.111 474.885.107.888

4. Gia v6n hang ban 11 VI.2 484.167.136.090 459.073.641.332

5. Lcd nhuOn gep va bin hang va cung cAp dich vg 20 21.396.720.021 15.811.466.557

6. Doanh thu hog Ming tai chinh 21 VI.3 287.174.598 1.043.004.786

7. Chi phi tai cianh 22 VI.4 417.687.225 553.085.676

Trong do: Chi phi lai vay 23 417.687.225 553.085.676

8. Chi phi ban hang 25 VI.5 6.520.456.249 5.642.500.733

9. Chi phi quail IST doanh nghiep 26 VI.6 17.729.596.023 13.184.622.316

10. Ltyi nhuen than tir hogt dOng kinh doanh 30 (2.983.844.878) (2.525.737.382)

11. Thu nhap khac 31 1.160.521.136 1.253.797.042

12. Chi phi kW 32 (125.833.906) 219.079.194

13. Ltyi nhuen khic 40 VI.7 1.286.355.042 1.034.717.848

14. Teng 191 nhuOn id titan trot thue 50 (1.697.489.836) (1.491.019.534)

15. Chi phi thue thu nhap doanh nghiep hien hanh 51 VI.8

16. Chi phi thue thu nhap doanh nghiep hoan Ini 52

17. Lyi nhuen sau thue thu nhtIp doanh nghiep 60 (1.697.489.836) (1.491.019.534)

18. Lai cg ban tren c6 phieu 70 VI.9a (131) (115)

19. Lai suy giant teen c6 phieu 71 VI.9b (131) (115)

Eldo cdo nay /a mot b0 phan hop thanh ciia Bdo cao tai chinh gia a nien do va phai dupc dac !rim y& Ban Thiry& minh Bdo cáo tài chinh

8

CoNG TY Co PHAN CAP NIX1C CHO LorN Se 97, dicing Pham Hun CH, club 5, thanh phi He CH Minh BAO CAO TAI CHINH oitM NIEN DO Cho kt tom n 6 thang ket thne ngay 30 thing 6 nam 2017

BAO CAO LUV CHUYEN (Theo phtrung phip

Cho ky M tan 6 thing ket thic

TEEN n giin tap)

ngly 30 thing 6 nam 2017 MAU B 03a-DN

Dot vi tinh: VND Thuyet Tir 01/01/2017 Tfr 01/01/2016

CHI T1EU MA sti minh den 30/6/2017 den 30/6/2016

I. La chuyen tan Ii' hoot king kinh doanh 1. Lci nhuan fru* Mai 01 (1.697.489.836) (1.491.019.534)

2. Dieu With cho cdc khoon - nett hao TSCD vb. BDSDT 02 22.471.785.980 20.727.177.273

- Lai, 18 lit hoot Ong au tie 05 (287.174.598) (1.043.004.786)

- Chi phi 151 vay 06 417.687.225 553.085.676

3. LØ rumen 0 hop! deng kinh doanh trirdc thay tat van itru Ong 08 20.904.808.771 18.746.238.629

- Tang, giant oak khoan phai thu 09 (13.604.046.741) (8.286.600.850)

- Tang, gam hang tOn kho 10 50.038.187.175 (6.170.558.714)

- Tang, gum cac khoan phai tra (Kitting Ice lai vay phai tra, thud thu nhap doanh nghiep phai nOn) 11 54.842.834.425 54.839.233.395

- Tang, giarn chi phi tra tnrit 12 (82.395.747.759) (8.160.543.721)

- Tien lii vay da tra 14 (417.687.225) (553.085.676)

- Thue thu nhap doanh nghiep a n(lp 15 (3.178.813.252) (2.941.932.760)

- Tien thu khic tir hoat dOng kinh doanh 16 193.234.127 62.000.000

- Tien chi khic cho hoat dOng kinh doanh 17 (3.668.912.401) (3.032.514.669)

Lieu chuyen lien Moan tic hopt deng kinh daanh 20 22.713.857.120 44.502.235.634

II. Ltru chuyen tan tin hoot dOng din tin 1. Tien chi de mua sAm, xay dtmg TSCD vi cac tai sin dai han khic 21 (23.645.682.255) (37.544.318.140)

2. Tien chi cho vay, mua do Ong cp nq cim don vi khic 23 (25.800.000.000)

3. Tien thu Hi cho vay, c6 tic vi kri nhucm duqc chin 27 320.757.931 1.109.310.342

Lieu chuyen tan thaw tie hopt deng deu tie 30 (23.324.924.324) (62.235.007.798)

HI. Dru chuyin tan tir hoot dOng tai chinh I. Tien tra no gOc ea), 2. CO tic, Ivi nhuin data cho chi s6 hfru

34 36

(1.247.435.966) (68.102.249)

(1.255.426.582) (9.720.698.120)

Lieu chuyen tien thuen tie hoot deng tai chink 40 (1.315.538.215) (10.976.124.702)

Luru chuyen tan than trong 50 (1.926.605.419) (28.708.896.866)

Tan vi tang dining tin thiu kjr 60 45.735.185.677 55.240.656.991

Anh huOng cia thay d6119 gia hei doii guy di ngoai te 61

Tan ea tang dining tan cutei kji 70 V.1 43.808.580.258 26.531.760.125

ngay 11 thing 08 narn 2017

LA 'FR' vt) T111NHH QUVNII NGUYEN TM KIM LOAN

Gum dOc He Ma trying Ngtred lip ban

Bcio cao nay là not ba phan hop thanh can Baa cao tai chinh giaa Wen ita va phat dutic doe kim v61 Ban 77nryai minh Bdo cdo iii chtnh

9

CONG TV CO PHAN CAP NUtiC CHO LON sn 97, diking Pham Hiru Chi, qunn 5, thank pith Ho Chi Minh

BAN THUYET MINI BAO CAO TAI CHEW GLtA NIEN DO Cho kt Ite twin 6 thang ket thtic ngay 30 thing 06 dim 2017

MAU B 09a-DN

I. DAC DIEM BOAT DONG CUA CONG TV

1. Dinh thirc so' him vim

Cling ty CO phAn Cap nude Chq Lon (ten giao dich: Cho Lon Wasuco JSC) la Doanh nghiep duqc cO plan Ma tit Doanh nghiep nha nude — Chi nhanh cap nude Ow Lon thuoc Tong C8ng ty CAp nude Sai Gen. Clang ty boat clOng theo GiAy chlmg nhan dang ky kinh doanh se 4103005924 ngay 16 thing 01 ram 2007 do SO' 1C8 hoach vi Dalt ttr TP. HO Chi Minh ch.

Trong qui trinh hog dOng, Cling ty (la duqc So Ke hoach Ira Dan tu TP. H6 Chi Minh cep be sung cac Giay chung nhan dang k kinh doanh clang k thay clOi tutu sau:

- Giity chfrng nhan dang k9 kinh doanh dang k thay del tan thir nhAt IAn tit* that ngay 02 thing 06 nain 2008, chuArt y viec bo sung met se nginh nghe kinh doanh.

- Giay chfrng nharl dang ky kinh doanh dang k thay dOi lin thti hai se 0304797806 ngay 16 thing 05 nam 2012, chuan y vie thay d8i ngtrai dai din theo phap luat Ong Le Trqng Hieu thay the Ong Pham Marth Dim

CO phieu caa Cong ty duqc phep them yet tai Ser Giao dich Chung khoan thanh pile H6 Chi Minh theo Quyet dinh so 223/2010/QD-SGDHCM ngay 20 thang 10 narn 2010 dm Ser Giao dich Ching khoan thanh phe HO Chi Minh voi se lugng 13.000.000 ce phieu niern yet Mang ung 130.000.000.000 VND. Ngay 11 thang 01 nam 2011, cO phieu ctia C8ng ty a phan Cap nude Chq Lan du chinh thirc duqc niem yet tai SO. Giao dich ChUng khaki thanh ph6 Ha Chi Minh voi ma chimg khoan la CLW.

Yen dieu lê : 130.000.000.000 VND

SO co phieu : 13.000.000 c6 phieu

Menh gia : 10.000 VND/ cO phieu

Try sir hoat deng

Dia chi : Se 97 throng Pham Him Chi, quan 5, thanh 016 Ha Chi Minh

Dien thoai : (84-08) 3 9552 354

Fax : (84-08) 3 9550 424

Ma s6 thue : 0 3 0 4 7 9 7 8 0 6

Linh vyc kinh doanh : Dich vy, thucrng mai

Nginh, right kinh doanh :

Quan ly, pith trien he dieing cep nude, cung (mg, kinh doanh nude sach cho nhu eLi tieu dfing vi sitn >mat;

Ttr vAn xay ching cOng trinh cep nude — dan citing — &Ong nghiep (trir khao sit xay dung, giam sit thi ding);

My dung cling trinh cep nude;

Thiry& minh nay ra mot bophoi hop thanh via phezi &ego doc ding wit Brio so tat chinh grim nien do 10

CONG TY CO PHAN CAP NU'OC CH ci LON SO 97, Clueing Phan' HO'u CM, quOn 5, thanh phO HO CM Minh BAO CAO TAI CHINH GIGA MEN DO Cho kj, ke toan 6 Mang lc& thdc ngay 30 Mang 06 nam 2017 Tatty& mina Bio can tai chinh girra [lien dO (tip theo)

Thiet ka xay dtmg ding trinh ha tang ky thuat do thi;

Lap du an;

Tham tra thiet ke;

Tai lap mat throng dal ved ding trinh chuyen ngarth cap nuerc;

Giam sat thi cong xay dung ceng trinh cap thoat nuerc;

Mua ban may mac, thiet bi, vat tu nganh cap nuoc;

Hai ly ky giri hang boa.

4. Chu Id sin 'wit kinh doanh thong thterng

Chu ky san xuat, kinh doanh thong thuerng cña Cong ty dtruc thuc hien trong then gian khong qua 12 thang.

Nhan viên

SO luung ratan vien caa Cong ty tai ngay 30 thang 06 nam 2017 la 496 ngued (tai ngay 31 thang 12 nam 2016 la 452 ngtreri) chua bao gam lao Ong thei

IL Kt ICE TOAN, DON VI TIEN TE STY DUNG TRONG iCE TOAN

Kt ke twin

ke toan nim cña C6ng ty bAt dku tir ngay 01 thing 01 và ket thac vao ngay 31 thing 12 hang dun.

ke toan 6 thing ket thac ngay 30 thang,06 nam 2017 thuOc ke toan thir 11 cUa C6ng ty ke tir ngay chinh thirc chuyen sang cong ty co phan.

Don vi tin t sir dyng trong ke toin vi nguyen tic, piling phip chuyen M cac ding tin khitc

Dan vi tin t'e sir dung trong S toan la clang Via Nam (VND).

ILL CHUAN MIX vA CHE £10 Kt TOAN AP DUNG

1. ChedQ ke toitn áp dung

Cling ty aro dung Ch e di) ke toan doanh nghiep Viet Nam ban hanh theo Thong tu sO 200/2014/TT-BTC ngay 22 thang 12 nam 2014 dm BO Tai chinh, Thong tu 53/2016/TT-BTC ngay 21 thing 3 nam 2016 sira doi, 136 sung ma s6 diau dm Thong tu 200/2014/TT-BTC, cac Chuan muc ke toan Via Nam do 130 Tai chinh ban hanh va cac van ban sira Mi, ba sung, huong clan thuc hien kern theo.

Tulin be ve viec titan dui Chan mut ke toin irk Ch e dO ke tomn

Ban Giam Mc dam bao da tuan tha day da you cau caa the Chuttn mut ke toan, Ch e do ke toin doanh nghiep Viet Nam hien hanh trong viec lap va trinh bay Bao cao tai chinh.

Thuyet minh nay la mot ha phon hop th2mh va phai duvc dpc cling voi Ban eau tbi chinh glut: Wen da 11

'SO

CONG TV CO PHAN CAP NUOC CH O LON SO 97, throng PhAnt Hau Chi, quail 5, thAnh ph6 H6 Chi Minh BAO CAO TA! CHINH MITA MEN DQ Cho 10)1(6 toan 6 thang k6t thAc ngAy 30 that-1g 06 nam 2017 Thuyet minh Bin cao thi chinh gida then di) (tap theo)

IV. TOM TAT CAC C11E:NH SACH KE TOAN CHU nu Sau day la cac chinh sach ke tom n chi yeu dime Cong ty áp dung trong viec lap Bao cao tai chinh:

Ca so. lap Bin cao tai chinh

Bao cao tai chinh gicra nien do duqc trinh bay phü hop vOi Chitin muc ke tom, Che do ke thin doanh nghiep Via Nam va cac quy dinh phip ly co lien quan den viec lap vi trinh bay Bao cao tai chinh gala nien a

Sc tinh ke toan

Vic 14p Bao cao tai chinh gitra nien d'O tuan thit theo cac ChuAn muc ke toan Viet Nam, Che do ke toan doanh nghiep Viet Nam va cac quy dinh hien hanh c6 lien quan tai Via Nam yen cau Ban Gum dee có nhang etc tinh vi gii dinh anh hueng den s6 lieu ye ding nq, tai sin va vie° trinh bay cac khoin ding nq vi tai sin tiem tang tai ngay Bio cao tii chinh gitta nien do ding nhu cac se lieu ye doanh thu va chi phi tonp suet hoat dOng. Mac di cac irem tinh ke toan duqc 14 bang tat ca sr hien biet dm Ban Giam doc, se thuc té phat sinh c6 the khac vui cac Sc tinh, gia dinh dat ra.

Cong cy tai chinh

Ghi nhin ban Mu

Ttli min ttii chin!:

Iii sin tai chinh dirvc phan loai mOt cach phit hop cho muc dich thuyet minh trong Bao cao tai chinh giaa nien do bao g6m cac tai sin tai chinh duqc ghi nhan theo gia tri hqp thong qua Bac cao ket qua hot dOng kinh doanh, cac Idman du tu nim gift den ngay dao han, cac khoin cho vay vi phai thu, tii sin tai chinh sin sang de ban. Vic phan loai cac tai sin tai chinh nay phi thuOc vie ban chit Ni muc dich cia tai sin tai chinh va duet quyet dinh tai Mei diem ghi nhan ban du.

Tai Mai diem ghi nhan ban dim, tai sin tai chinh duqc the dinh theo gia mua/chi phi phat hanh cOng cac chi phi phat sinh khac lien quan truc tiep den viec mua, phat hanh tai sin tai chinh do.

Tai sin tai chinh cüa Cong ty gem tien, phai thu khach hang, cac khoin phai thu khac va cac khoin tai sin dai han khac.

Nct phtii trdtai chinh

Nq phai tra tai chinh dirqc phan loai mOt each phi hop cho muc dich thuyet minh trong Bao cao tai chinh glita nien do bao gam cac nhOm: nq phai tra tii chinh duqc ghi nhan theo gia tri hqp l thong qua Bac) cao ket qua heat dOng kinh doanh, cac khoin nq phai tra tai chinh duqc xac dinh theo gia tri phan bo. Vic pit loai cac khoin nor tai chinh phu thuOc vie ban chit va rime dich cM khoin chinh va duqc guy& dinh tai thbi diem ghi nhan ban dau.

Tai then diem ghi nhan ban Mu, cact khoan nq phai tra tai chinh &roc xac dinh theo gia phat hanh cOng cac chi phi lien quan true tiep den viec phat hanh nq tai chinh do.

Nq phai tra tai chinh cia Cong ty bao gem cac khoin vay vi nv, khoin phai tra ngutri bin va chi phi phai tra.

With gia lai sau IAn ghi nhan ban du

Hien tai, chua cO quy dinh ye danh gia Lai cling cu tai chinh sau khi ghi nhan ban du.

4. Tien va cac khan twang throng tien

Tien va cac khan tucmg throng tien bao gam tian mat, tian giri ngan hang, tien dang chuyen va cac khoan Mu Pr ngin han cO thin hn thu hen hoac dao han kh8ng qua 3 thing, co kha nang chuyen ai

Thuyet minh nay la mOt ho phan hop thank va phai dirge doe cang vet! Bozo CS tài chinh giaa nien cat

12

CONG TY CO PHAN CAP NUOC CHQ LON S6 97, dutmg Phan' Hdu Chi, qudn 5, thanh phi) HO Chi Minh BAO CAO TAI CHNH GICIA NIEN DO Cho k ke todn 6 thang ket than ngay 30 thang 06 nam 2017 Thuy6t minh Rio coo tai chinh gida nien dO (tip theo)

a clang thanh melt luong tin xac dinh va Ichong c6 nhieu rüi ro trong chuyen dei thanh tin ke ta ngay mua khoan Mu tu do ti thai diem lap Bao cao tãi chinh giaa nien do.

Cac khofin phai thu

Cac khoan phai thu dirge trinh bay ti-en Bao cao tai chinh giita luau dO theo gia tij ghi sO cac khoan phai thu tic Ichach hang va phai thu khk.

- Phai thu eüa khach hang gem cac khoan phai thu mang tinh chit thuang mai phat sinh tic giao dich co tinh chit mua - ban, nhu: Phai thu v ban nuerc sach.

- Phai thu khk gem cac khoan phai thu khong c6 HIM thucmg mai, kh6ng lien quan den giao dich mua - ban, nhu: Khoan phai thu ye lai tin gin va cac khok phai thu khac.

Do phi:mg ng phai thu kh6 den dirge lap cho tirng lchoan ng phai thu da qua han thanh toan tin 6 thing ter ten hoc do kin mac ton that c6 the thy ra tai ngay Bao cao tai chinh gala nien dO Mi v6i ck khoan ng phai thu china qua hart thanh toan nhung {the) co kha Wang thu hei, nhu khach ng da lam vao tinh tang pha san, hoac dang lam thu tile giai the, mAt tich, b6 ten va cac truong hop kho khan tucmg to. Tang, giam s6 du do pheng phai thu khO del dirge hach toan vao chi phi quan doanh nghiep trong Bao cao ket qua hoot dOng kinh doanh trong ky.

C8ng no dupe trich lap do phang theo huang Mn theo Thong tin sO 228/2009/TT-BTC ngay 07 thang 12 nam 2009 dm BO truerng BO Tai chinh. Do phong phai thu kh6 doi dirge lap cho timg kholn no phai thu kW) dei can cir vao Mai ng qua han cüa cac khoan ng hoc do kien mire ten thAt co the thy ra. Cong ty da trich lap do ph6ng 100% gia frj dOi vai lchoan no phai thu qua hart 3 nam.

Hang tlitt kho

Hang tan kho &roc xac clinh hen ca set gia thAp horn gift gia gOc va gia trj than c6 the thoc hien &rot. Gia g6c hang ten kho bao gem chi phi nguyen vat lieu trite tiep, chi phi lao dOng trite tiep va chi phi san xuAt chung, neu co, de c6 &roc hang ton kho a dia diem va tong thai hien tai. Gia g6c dm hang ton kho dirge the dinh theo phucmg phap birth quan gia quyen. Gia trj thuan c6 the thoc hien dirge dirge xac dinh bang gia ban uerc tinh ti-in ck chi phi de hoan thanh cimg chi phi tiep thi, ban hang va phan ph6i phat sinh.

Cong ty áp dung phuong phap ke thai thuang xuyen a hach tok hang tim kho.

Titi San ciff dinh him hinh vl khan hao

Tai sin cO dinh hem hinh dirge trinh bay theo nguyen gia ti-in gia tri hao mon lay ke.

Nguyen gia tai san c6 dirth him hinh bao gem gia mua va toan b0 ck chi phi khac lien quan trite tiep den viec din tai san vao trong thai san sang sir dung.

Tai san co clinh hut hinh dirge khan hao theo phucmg phap dtrong thing doa tren thai gian him dung trot tinh, phit hop voi huemg Mn theo Thong tu se 45/2013/TT-BTC ngay 25 thang 04 nam 2013 dm BO true/rig BO Tai chinh, Thong tic se 147/2016/TT-BTC ngay 13 thing 10 nam 2016 elm BO Tai chinh ve "Sira del, be sung met se dieu cim Thong tin so 45/2013/TT-ETC ngay 25 thing 4 Warn 2013" va Th6ng tin s6 28/2017/TT-BTC ngly 12 thang 4 nam 2017 dm BO Tai chinh Ire "Saa dei, be sung mOt se dieu cita. ThOng tin s6 45/2013/fl-ETC ngay 25 thing 4 atm 2013 va Thong tin se I47/2016/TT-BTC ngay 13 thing 10 nam 2016 dm BO Tai chinh Huang din che dO quan 1Y, sir dung va trich khAu hao tai san cO dirth", cu the nhu sau:

SO dam

May Ink thi'e't bi 05 -07

Thiet bi van phOng 03 - 05

Phuang tin van tai 03 - 06

Phuang tin truyen din 05 - 10

Thuyert mink nay a mot 60 phan hap thank va phai detvc Am ding ydi Bdo cao tat chink giaa nien do 13

CONG TY CO PHAN CAP NUOC CHQ LON S6 97, dubng ?ham Mtn Chi, quail 5, thanh ph6 116 Chi Mirth BAO CAO TAI CHINH GlfrA MEN DO Cho kt Ice Man 6 than k6t [frac ngay 30 than 06 aim 2017 Thuyet m in h Ban cam tai chinh giba Wen dO (tiep theo)

Teti sin al dinh vo hinh va khAu hao

Tai san ce dinh ciia Cling ty the hien phAn mm may tinh.

Phan rn .m may tinh

Phan mm may tinh là toan b0 ck chi phi ma Clang ty da chi ra tinh den then diem dtra plias' mm vao sir dung. Phan mm may tinh dtrqc khAu hao theo phucmg phap duang thang ter 02 - 03 nam.

Chi phi xay dung ca ban dfr dang

Chi phi xay ding co ban der dang the hien toan b0 chi phi. can thiet lien quan den viec tu, xay dung, cal no Ong mnc, phat trien mang lueri pint vu cho rime dich kinh doanh cim Cong ty chin hoan hanh tai then diem lap Bao cao tâi chinh gicra Men cle).

Chi phi tra truirc ngin han, dai hart

Chi phi tra truck the hien khoan chi phi mua bao him nhan thc) cho nhan vien, chi phi gin mei va thay the deng ho funk, chi phi cal tao 8ng nine va chi phi khac.

Cac chi phi tra truck &roc phan be vao ket qua hog dOng kinh doanh trong lcY theo phuang phap dtrimg thang trong theri gian khong qua 12 thing hoc mOt chu san xuAt, kinh doanh theing thuerng k'e tir then diem tra try& duct phan anh vao "chi phi tra tru6c ngan han"; nguqc 1i, ck chi phi tra try& c6 then ban tren 12 thang hoc han mOt chu kt san xuAt, kinh doanh thong thuirng ke tir then diem tra butt duqc phan anh vao "chi phi tra fru& dai hart".

Cfic chi phi tra truck dai han duct phan be trong khoang theri gian tra truck hoic theri gian ma cfic lqi ich kinh tE tucmg (mg duct no ra tir ck chi phi nay nhu sau:

- Chi phi gin mai va thay den§ he nu& OM IcY, chi phi cal tao Ong nut phat sinh ter narn 2016,1:r6 truet duct phan be vao ket qua hoat dOng kinh doanh trong theo pluming phap duang thang

trong theri gian tir 2 den 3 nam.

- Chi phi gin mei va thay (tang he nuet dinh kj, phat sinh ter nam 2017 ter ve sau throe phan be vao ket qua hoat dOng kinh doanh trong theo phucrng phap clueing thang trong then gian 5 nam.

- Cac chi phi tra tnret dai han khac bao gem chi phi ding en, dung ell va chi phi sin chcra van phong lam viec, duct phan be vao KM qua hoat dOng kinh doanh trong theo phtrcmg phap duerng thang trong then gian 2 nam.

Clic khoan my phai tra va chi phi phai tra

Cite khoan nq phai tra va chi phi phai tra dtrqc ghi nhan cho SO tien phai tra trong Wang lai lien quan den hang hem va dich vu da nhan duqc. Chi phi phai tra duct ghi nick dtra yen cac tuft tinh hop ly

A A • X • ve so ben phat

Viec phan loai cac, khoan phai tra la phai tra ngueri ban, chi phi phai tra va phai tra lchfic duqc tint hien theo nguyen tac sau:

- Phil tra ngueri ban phan anh cfic khoan phai tra mang tinh chit thtrcmg mai phat sinh ter giao dich mua hang hoa, dich vii, tai san va ngued ban la don vi dOc lap v6i Cling ty, bao gOm cã cac khoan phai tra khi nhap khan thong qua ngued üy thac.

Chi phi phai tra la ck khoan chi phi thnt te chin phat sinh nhtmg duct trich vao chi phi san xuAt, kinh doanh trong de dam bao kin chi phi phat sinh thtrc te Ichong gay dot bien cho chi phi san xuat, kinh doanh tren co se) dam bao nguyen tac pha hqp giita doanh thu va chi phi. Khi cac chi phi de phat sinh, neu c6 chenh lech veri s6 dA trich, Gong ty tien hanh ghi bei sung hoc ghi giam chi phi Wong (mg yeti phan chenh lech.

Thuytit minh nay la mat ha phan hop thanh ya phai dupe doe cangthi Belo cao tat chintz giaa nien do 14

a

CONG TY CO PHAN CAP NUOC CHO LON SO 97, dtxtmg Pliant Han Chi, quart 5, thanh phe Ha Chi Minh BAO CAO TAI MINH OICCA MEN DO Cho ky ke toin 6 thing ket that ngay 30 thang 06 nam 2017 Thuyit minh Bio cao tai chilli) giita nien dO (tap theo)

Phai tra khac phan inh cat khoin phai tra kheing co tinh throng mai, khong lien quan den giao dich mua, ban, cung cAp hang hem dich vu, bao gam cat khoan phai tra lien quan den chi phi tai chinh, nlitr: a tire va Igi nhuan phai tra; cac khoan phai tra khong mang tfnh chat thuang mai nhu phai tra bai thtrang, phai trav cat khoan BHXH, BHYT, BHTN, ICPCD,...

12. Ngulin van kinh doanh va cac quy

Co' ciu vEin chii so hit u

Vim chit so. hint cita Cong ty bao gam:

- VOn dAu tu cua chit ser hint dirge ghi nhan theo s6 dose te da dlu tu cita cat c6 thing.

- Lgi nhuan sau thue ehua phan phOi la so Igi nhuan sau thue tit cac hoat dOng kinh doanh caa Cong ty lay ke den theri diem lap Bao cao.

Phan phai ipi nhuan thwin

Lgi nhuan thuim sau thu e thu nhap doanh nghiep dirge chia cho cite c6 thing sau khi dirge Dai hei thing cO dOng phe duyet va sau khi da- trich lp cac quy theo Dieu le Cling ty va cac quy dinh cim Phap luat Viet Nam.

Viet phan phOi Igi nhun cho cat ca dOng dirge can Slat den cat khoan mac phi tien t nam trong loi nhuan sau thue chua ph'in phoi co the anti huong den luong tien va Icha nang chi tra ca tire nhu lai do climb gia lai tai sin mang di gap vOn, lai do &nit gia lai cac khoan mac tien te, cat ding co tai chinh va cat khoan mac phi tien te.

- CO tire dirge ghi nhan la ng phai tth khi dirge Di hei clang ea dOng phe duyet.

- Cling ty trich yak, cat quy tin Igi nhuan thuAn sau thue thu nhap doanh nghiep caa Cong ty theo a nghi cim 1101 dong quan tri va dirge cat ea dOng phe duyet tai Dai hOl dOng cO (tong thtremg nien.

Quy dAu tu phat trien: Quy nay dirge trich lap nharn ma rOng boat 'Ring kinh doanh hoac dAu Pr chieu sau cita C6ng ty.

Quy khen thuerng, phut lgi: Quy nay dirge trich lap nham khen thuemg va khuyen khich, dai ng'0 vat chAt, dem lai phac lei chung va nang cao &pi acing vat chAt va tinh thAn cho tong nhan vien va eat hoat dOng xi hoi.

13. Ghi nhh doanh thu

Doanh thu ban nude sach

Doanh thu dirge ghi khi clang thin theta man tAt ca nam dieu kin sau:

Cong ty di chuyen giao phin l&n raj ro vi Igi ich gin lien yen quyen ser hint sin phim hose hang boa cho ngueri mua;

Con ty kitting con nim gift quye'n quan IY hang hem nhu nguai sa hat hang hem hoac quyen kiem soat hang hem;

Doanh thu dirge xac dinh arcing dal chic chart;

Cong ty se thu dirge Igi ich kinh te tin giao dieh ban hang; vb.

Xac dinh ducit chi phi lion quan den giao dich ban hang.

Doanh thu cung cAp dich vu

Doanh thu cita giao dich ve cung cap dich vu dirge ghi nhan khi ket qua giao dich do dirge xae dinh mOt each ding tin cay. Trong truang hgp giao dieh ve tic dieh vv lien quan den nhieu thi doanh

Thuyat minh nay lb mat ha phiin Inn) thanhva ph& daqc rip(' cling vol Ban ca. %elf chinh giaa nien cla 15

CONG TV CO PHAN CAP NV& CHQ LON se 97, dueng Pham Han CM, quart 5, thanh oho He Chi Minh BAO CAO TAI CH1NH GICSA NIEN DO Cho ky ke toan 6 thang ket di& ngay 30 thang 06 narn 2017 Thuyet minh Bio cio tai chtnh gift nien •10 (flap theo)

thu &roc ghi nhan trong Icy theo ket qua phan ding viec da hoan thanh ti ngay Bac cao tài chinh gala Men d'O. Ket qua eüa giao dich cung cap dich vu throe xac dinh khi th6a man tAt ca Mn dieu kin sau:

Doanh thu dirge xac dinh tucmg den chic chin;

Co kha nang thu duct Igi ich kinh tetCr giao dich cung cip dich vii de;

Xac dinh dirge phAn ding vie da hoan thanh tai ngay ket Mac nien do Ice toan; va

Xac dinh &roc chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich cung cap dich v1,1 do.

Lai tien gun ngan hang

Lai tien dirge ghi nhan ten ccr s& den tich, dirge xac dinh ten s6 du the tai khothi tin gui va Fai suAt ap dung.

Chi phi

Chi phi la nhtmg 'du:4n giam loi ich kinh te dirge ghi nh'a'n tai thai diem giao dich phat sinh hose !chi c6 kha nang ttrcmg dói chac chan së phat sinh trong Prong lai khong phan bit da chi tien hay chin.

Chi phi dirge ghi nhan theo thvc te phitt sinh trén nguyen the phi hop vOi doanh thu trong ky. Trong tnrong hop, nguyen Mc phi' hop xung dot veri nguyen Mc than trong, chi phi dirge ghi nhan can cir vao ban chat va quy dinh eUa cac chuin mvc ke toan a bao dam phan anh giao dich met each trung thtrc, hop 15,.

Chi phi di vay

Tit ca cac chi phi tai vay dirge ghi nhan vao Bao cao ket qua hot dOng kinh doanh khi phat sinh.

Thue

Thue thu nhap doanh nghiep the hien teng gia tri dm se thu e phai tra hien tai va se thue hoa'n lai.

SO thue hien tai phai tra &roc tinh dva ten thu nhap chiu thu e trong Om. Thu nhap chiu thu e 'chic vOi loi nhuan than dirge trinh bay tren Bao cao ket qua hoat dOng kinh doanh vi thu nhap chiu thue khong bao gem cfic khoan thu nhap hay chi phi tinh thue hoac duct khan tra trong cac nam khac (bao gem ca lo mang sang, n8u c6) va ngoai ra khong bao gam cac chi Heti Ichong chiu thue hoc khong dirge khAu

Viec the dinh thue thu nhap elm Cong ty can eir vao cac quy dinh hien hanh ye thue. Tuy nhien, nhitng quy dinh nay thay doi theo tirng then Icy va vie xac dinh sau Ming ve thue thu 'Map doanh nghiep tuy thuOc vao kat qua kiem tra eña ccr quan thu8 c6 them quyen.

Theo bien ban ket luan thanh tra thue se 1757/KL-CT ngay 14 thang 12 nam 2015 thi tit tinh thue narn 2009, Cong ty s dirge áp dung au dai thue thu nhap doanh nghiep theo quy dinh tai Thong tu 130/2008/TT-BTC ngay 26 thang 12 nam 2008 caa BO Tai Chinh cho th6i gian con lai. Do den het ky tinh thue nam 2008, Cling ty da het thari gian mien thue theo Theng tu se 134/2007/TT-BTC non mare tru dai Cong ty dirge huang cv the nhu sau: Thue suAt 10% tir nam 2009 den nam 2021; giiun 50% se thue thu nhap doanh nghiep phai nØp trong 9 nam tinh tir nam 2009. Nam nay la narn tint 9 Cong ty dirge htrang tru dal giam 50% s6 thue thu nhap doanh nghiep phai nOp.

Cac loai thue khac &rot áp dung theo cac luat thue hien hanh tai Viet Nam.

Thuyelf minh nay lb mcit 60 plkin hcrp thetnh vet phiri &tor dpc chng yen Ban can tai chinh elm nien d() 16

CoNG TY CO PHAN CAP NUI3C CHQ LON S6 97, dtdmg Pham Han Chi, quOn 5, tit/1h ph6 H6 Chi Minh BAO CAO TAICHINH GIO—A NIEN DO Cho IcS, ké toin 6 Mang ket thitc ngay 30 tang 06 nAm 2017 Thuytt minh Rao cio tài chinh gida nien di) (tip theo)

Lai teen c6 phieu

Lai ca ban tren có phieu duce tinh bang each chia Igi nhuan hoac 1 phan 1)6 cho coa Sing so hint ce phieu 06 thong dm Cein ty sau khi trich lap guy khen thuang, phac lqi cho so luong binh quart gia quyen cüa so c6 phieu pho theng dang km hanh trong kY.

Lai suy giam tren ce phieu dirge xac dinh bang each dieu chinh lqi nhuan hoac l phari be cho c6 dong set him c6 phieu pito thong dm Cong ty (sau khi trich lap quy khen thuemg, pink lqi) Ira st binh quail gia quyen c6 phieu pile thong dang km hanh do anh huong elm cac co' phieu phe thong tiem nang có tac (long suy giant & tinh lai suy gam tren c6 phieu.

Cac ben lien quan

Cac ben dirge coi la lien quan nu met ben co kha rang kiem soat hoac ce anh huong clang ke doi vài b6n kia trong viec ra guy& dinh eáe chinh sach tai chinh va hoat dOng. Cac ben cling duqc xem la ben lien quan neu cling chiu su kiem soat chung hay chit' anh hthang dang ké chung.

V. THONG TIN BO SUNG CHO CAC KHOAPI MIX TRINAI BAY TRONG BANG CAN DOI ICE TOAN

Don vi tinh: VND

1. Tien vi cac khoin tiro ng duong tien

30/06/2017 01/01/2017 Tien mat 40.585.825 48.220.501 Tien girl ngan hang 11.388.936.848 19.886.965.176 Tien dang chuyen 79.057.585 Cac khoan tuang throng tien (*) 32.300.000.000 25.800.000.000 ging 43.808.580.258 45.735.185.677

(*) Phan anh the khoan tien gIrl c6 han dual 3 thing tai ngan hang N6ng Nghiap va Phát tri'e'n Nang then chi nhanh Hem Binh veld lai suAt tit 4,3% tad 4,8%/Mm.

Phil thu ngin h4n cüa khach hang 30/06/2017 01/01/2017

Gil tri Dqphông Gil tri Dty phông Cac khach hang lien quan den nganh nuot 19.122.754.621 1.918.650.732 8.120.013.307 1.918.650.732

ging 19.122.754.621 1.918.650.732 8.120.013.307 1.918.650.732

Trong do phai thu ngin h4n khach hangli ben lien quan:

Teng COng ty Cap ntroc Sal Gen 4.133.794.191 5.807.393.426

Ct)ng 4.133.794.191 5.807.393.426

Tra trutc Lipari ban ngan ban

Cong ty TNHH TM XD ViOt Long 1.744.566.842 1.744.566.842 Cong ty TNHH Hai Hoang Ducmg 1.614.682.386 1.614.682.386

Cong ty TNHH XDBCN & Duong Ong Hoing Thang 810.821.820 810.821.820

Cling ty TNHH MTV Ba. Due 1.702.000.000 804.000.000

Cling ty CP Ti: Van XD Cap Nue.° 504.924.499 460.117.360

Thuyit minh nay la mot ho phon hop thanh va ph& duct doe cling vat Bcio cao tat chinh eau nien d

17

CC/NG TY CO PHAN CAP NU'OC CHci LON SO 97, duong Pham Hit Chi, quan 5, thanh phO HO Chi Minh HAD CAO TAT CHiNH offrA NIEN DO Cho ky ke toan 6 thang ket thfic ngay 30 thang 06 tam 2017 Thuyet minh Ban cio tai chinh gila nien dO (dip theo)

30/06/2017 01/01/2017

2.196.000.000

1.634.691.482 1.197.750.758

10.207.687.029 6.631.939.166

504.924.499 460.117.360

504.924.499 460.117.360

Cong ty T'NHH DTXD - Cap Thoat Nude & Moi Trubmg

Cac khach hang khac

ging

Trong 86 tri trut nguid bin ngin h4ii la ben lien quan:

C8ng ty CP Tu Van XD Cap Nudrc

COng

4. Phil thu khic 30/06/2017 01/01/2017

Gil tri piling Gii tri Dv phong Phil thu ngin khic 4.619.712328 4.425.842.752 Tong Cong ty CAp nue.° Sai Gen 3.005.597.646 2.979.831.246 Phai thu v Idman cho mtron vat tu - Cac phOng ban C6ng ty CO phAn Cap nude Chq Lan 777.212.540 782.896.675 Dv thu lAi tien gefi c6 han 33.583.333

Phai thu khac 685.237.142 607.506.416

Tam (mg 151.665.000 22.025.082

Phil thu dai han khic 154.891.643 165.608.583

KS't quy dal han 154.891.643 165.608.583

ging 4.774.603.971 4.591.451.335

Trong 86 phii thu ngin h3n khic IA ben lien quan:

TOng Cling ty Cap nu& Sal Gen 3.005.597.646 2.979.831.246

Cang 3.005.597.646 2.979.831.246

5. Dy &tong phai thu ngin han kh6 doi

30/06/2017 01/01/2017 CIA tri c6 Gia the th ha Dtr phOng Gia g6c :itht: phang u l

Phil thu ngän han khach hang 19.122.754.621 17.204.103.889 1.918.650.732 8.120.013.307 6.201.362.575 1.918.650.732

COng 19.122.754.621 17.204.103.889 1.918.650.732 8.120.013.307 6.201.362.575 1.918.650.732

- Cac khoan nq xAu lien quan cac khoan phai thu cua khach Bug ban hang di qua han thanh toan ter 6 thang tr& ten.

- 'Chong co khoan tien phat, phai thu v lii tra cham,.. theo hcfp dOng phat sinh tim the khoan nq qua hart nhung khong dtrqc ghi nhan doanh thu.

Thuyet minh nay la mot bop/in hop thanh va phcii dux doe cling vol BO° cao tat chInh giaa nien do 18

C6NG TV CO PHAN CAP NUOC CH6 LON S6 97, dutmg Pham Han Chi, qudn 5, thanh pho Ha Chi Minh BAO CAO TAI CHINH GItrA MEN DO Cho 11 /4-5, IcE than 6 thang ket thnc ngay 30 Mang 06 nam 2017 Thuyit minh Bio ctio tai chinh gitra nian d tip theo)

- Gia tri co the thu h6i cüa cac khoan nq )(Au duct xac dinh bang gia gOc tit di dkr phong da trich lap.

Rang ton kho

30/06/2017 01/01/2017 Nguyen vat lieu 19.279.413.260 20.603.608.652 Chi phi san xuat, kinh doanh da dang 215.835.580 48.929.827.363 ging 19.495.248.840 69.533.436.015

Chi phi tra trot

Chi phi tra truirc ogiin hn 2.798.964.874 2.151.994.802 Ceng ell dung cu 2.066.364.874 1.413.994.802 Sao hiem nhan thq cho nhan vien 732.600.000 738.000.000 Chi phi trit truirc (Jai Ilan 142.699.190.995 59.853.626.943 Chi phi sira chita van phOng 198.293.898 303.483.658 Gan d6ng h6 nuot theo ND 117 127.699.250.069 55.429.235.961 Thay (king h6 nuot 9.604.067.114 3.322.319.142 Chi phi cai tao Ong mix 471.998.299 707.997.447 Lap dat man sao 71.178.435 90.590.736

V CO'ng cu dung cu 142.087.828 Phan mem ArcGis 3.984.990.837

1

Xay dkmg nha kho vat tu 527.324.516 ging 145.498.155.869 62.005.621.745

Thuyit minh nay ha m0 b(3 phan hgp thank vri phin durtc doe chng vai Brio ccio lei chinh gifra nien do

19

CONG TY CO PHAN CAP NUIOC CHQ LON sti 97, doting Pham Hitu Chi, quan 5, thanh ph6 146 Chi Minh BAO CAO TAI CHNH GItTA MEN DO Cho icy ke toan 6 thing ket tithe ngay 30 thing 06 nano. 2017 Tiny& mirth Bao cao tat chinh gitta nien dO (dip theo)

8. Titi sin c6 dinh him hinh

I. Nguyen gia

Nhi elm, vit kin trtic

May mac thret bj

Phtrang lien, yin tii truyen clan Dijngcyquãn1 Ccmg

Tai ngiy 01/01/2017 29.000.000.000 1.002.282.486 618.213.860.603 17.866.438.809 666.082.581.898

Tang trong kji 36.436.000 10.065.641.640 406.602.000 10.508.679.640

Mua sm mal 36.436.000 1.333.636.364 406.602.000 1.776.674.364

Dau tit xcly clung ca ban hoan thank 8.732.005.276 8.732.005.276

Giatn trong 3.417.866.910 3.417.866.910

Quyet tocin Igi 498.044.260 498.044.260

Sim chita, tu bot 2.919.822.650 2.919.822.650

Tai ngiy 30/06/2017 29.000.000.000 1.038.718.486 624.861.635.333 18.273.040.809 673.173.394.628

II. Giá trj hao mon lily ke

Tai ngay 01/01/2017 580.000.000 905.896.168 414.108.266.825 10.509.839.652 426.104.002.645

Tang trong 289.999.998 22.314.352 20.517.209.853 1.455.865.084 22.285.389.287

Giant trong1c5+ 2.919.822.650 2.919.822.650 Sira chaa, tu be): 2.919.822.650 2.919.822.650

TO ngiy 30/06/2017 869.999.998 928.210.520 431.705.654.028 11.965.704.736 445.469.569.282

Ea. Gilt trj can 13i Tai ngay 01/01/2017 28.420.000.000 96.386.318 204.105.593.778 7.356.599.157 239.978.579.253

Tai ngiy 30/06/2017 28.130.000.002 110.507.966 193.155.981.305 6.307.336.073 227.703.825.346

Thuyit nzinh nay la mot ha phew hop themh vit ph& Mtge doe dolg vesi Bcio cao tat chinh gifra nien 20

786.666.486 199.915.594.293 3.037.028.188 203.739.288.967

844.166.486 254.929.841.439 4.282.184.710 260.056.192.635

Tgi ngay 01/01/2017

Tyi ngly 30/06/2017

CONG TY CO PHAN CAP NUOC CHQ LON S6 97, dutng Phom Fittu CM, quiz) 5, thanh ph6 HO CM Minh BAO CAO TAI CHINH GILTA MEND() Cho k5' Ice toin 6 thing ket [hue ngay 30 thing 06 flint 2017 Thuyet minh Bsio cáo tat chinh giera nien d (tiep theo)

Nguyen gia di sin cO dinh de kheu hao het van con sir ding, chi tiet:

NW* ain, Vat kin May mac thiet Phtrung tin, In Dyng cy quail true bi tii truAn dAn 157

ging

Thuyet minh nay M melt bei pkin km thank va phai duvc dpc ding vet Belo cao tai chin); gifia Men do 21

C6NG TY CO PHAN CAP NU& CHO LON S6 97, dutmg Phom Hu Chi, quart 5, then"' ph6 H6 Chi Minh BAO CA0 TAI CHNH GICIA HIEN DO Cho Icy ke Man 6 thug lc& Nit nay 30 thang 06 nAm 2017 Thuyet minh Bio ea° tai chin') glint nien di) Op theo)

9. Tai sin c6 dinh vo hinh

Phan mem quin 1ST Cijng TSCH vô hinh

I. Nguyen gia Tai ngay 01/01/2017 3.964.186.666 3.964.186.666 Tang trong 200.000.000 200.000.000

Do mua sari 200.000.000 200.000.000 Giam trong Ti ngay 30/06/2017 4.164.186.666 4.164.186.666 Hao mon lay ke

Tai ngay 01/01/2017 3.526.749.998 3.526.749.998 Tang trong IcY 186.396.693 186.396.693 Gam trong lcY

Tai ngay 30/06/2017 3.713.146.691 3.713.146.691 Gia tri can 13i

Tai ngay 01/01/2017 437.436.668 437.436.668

Tai nay 30/06/2017 451.039.975 451.039.975

Nguyen gia cüa tai sin c6 dinh di khan hao htt nhung van con sir clang:

Tai ngay 01/01/2017 3.275.946.666 3.275.946.666

ngly 30/06/2017 3.390.946.666 3.390.946.666

10. My dwng co ban do. dang

30/06/2017 01/01/2017 Ong trinh di din duerng 6ng 3.486.901.865 3.486.901.865 Cong trinh chOng that thoat mak 2.902.959.189 1.362.079.914 Ceing trinh cai tao Mg mac 14.779.519 Cong trinh Mg cal 1.678.015.993 1.435.349.942 Phat trien mang lueri 2.710.597.265 8.100.964.533 Sira chita van phong 4.071.580 Phan mm xuAt hoa dcm dien tfr 872.331.000 gong 11.654.876.892 14.400.075.773

11. Phai tra nguiri ban ngan ban

T6ng Cong ty Cap Ntrue Sal Gen 133.788.403.193 89.410.876.491 C6ng ty TNHH CTCTN&HT D.Thi M.A.T 32.523.169 38.392.980 Cong ty CP DT XD & TM Thdi Binh Dtrcmg 74.106.992 74.106.992 Ceng ty C6 Fican Xay dyng s6 5 2.909.598.399 2.909.598.399 Doanh nghiep Pr nhan Thao Tin VU 1.080.544.967 C6ng ty CO Phan Dau tu Minh Hoa 2.445.907.640 Ceng ty TNHH Dan VT 1.072.642.099 671.833.715 Cong ty TNHH TM & KT Nit& Thien Tam 874.764.000 8.032.200 NM cung cAp khac 3.951.932.244 14.499.249.021 COng 142.703.970.096 111.138.542.405

Thuyit mirth nay la mat bo phan hop thanh va phtii dam doc ding vat Bao ccio tat chinh giira nien do 22

C6NG TY CO PHAN CAP Nir6C CH O LON se 97, doting Pham lift Chi, quan 5, thanh phó Ha Chi Minh BAO CAO TAI CHINN GOA NIEN DO Cho ky ké toan 6 than lc& auk ngay 30 thang 06 am 2017 Thuyet minh Ban can tai chink gitra nien dO (tip then)

Trong do phai tra nguiri ban ngin ban lit bEn lien quan:

30/06/2017 01/01/2017 TAng C8ng ty Cap nuerc Sai Gen 133.788.403.193 89.410.876.491 ging 133.788.403.193 89.410.876.491

Nguiri mua tra tien truerc ngan hon

Cong ty TNHH MTV CT Giao Th8ng C8ng Chanh 49.999.839 49.999.839 Truy thu tien that thoat nuot 507.336.541 442.165.985 Tom thu chi phi thiet ke Ong nganh 156.666.878 123.372.270 Khu quin lY giao thong do thi sA 1 3.076.871.000 3.076.871.000 Thu tien there chtra giai trach 4.472.457.641 Cac khach hang khan 202.529.711 33.595.903 COng 8.465.861.610 3.726.004.997

Trong do nguiri mua tra tien &trot nth' Ilan la ben lien quan:

Cong ty TNHH MTV CT Giao Thong Cong Chanh 49.999.839 49.999.839 Citing 49.999.839 49.999.839

Thue vit cac khoin phai nOp Nha ntrerc

Chi tieu 01/01/2017 SO phai niip da np 30/06/2017 Thue GTGT hang ban nOi dial dich vu cung cAp trong nuere Thue thu nhAp doanh nghiep 3.178.813.252 3.178.813.252 Thue thu nhap ca. than 413.567.647 1.597.993.531 2.011.532.241 28.937 Tien nha dAt, tien thue dAt 3.537.898.800 356.548.500 3.894.447.300 Cac khoan phi, le phi va cac khoin phiti nOp khac 9.418.509.006 48.015.210.219 44.934.715.421 12.499.003.804

- Phi mon bai 3.000.000 3.000.000

- Phi bao ve mai Throng 9.418.509.006 48.012.210.219 44.931.715.421 12.499.003.804

Ct)ng 16.548.788.705 49.969.752.250 50.125.060.914 16.393.480.041

Thai girl tri gia tang

Ging ty áp dung luat thue gia tri gia tang theo quy dinh hien hanh.

Phuang phap tinh thue : Phmmg phap khAu bit

Thue suAt áp dung

Cung cdp meat 5%

Ldp döt, di deri clang ha va cac dich vy kluic 10%

ThuythwhAnAykinOtbapheinhppuhanhvaphdidinaceliaccungvOihtdocdotaichbilzgaznMn40 23

CONO TY CO PHAN CAP NVOC CHQ LON se 97, dutmg Pham HCru Chi, quen 5, thanh p116 HO CM Minh BAo cAo TAI CHINH GIITA NIEN DO Cho ky ke Man 6 than ket thilc ngay 30 than 06 Mm 2017 Thuyet minh Bath cio titi chinh giera nien de (tiep theo)

Thui thu nhep doanh nghiep

Xem Thuyet minh so VI.8.

Cdc khotin thui khdc

Cong ty ke khai vi nop thue theo qui dinh.

Chi phi piing tn ngin hnn

Trich trtroc tam tang tai sin CO dinh Trich tilt& chi phi gin &slight) nu& theo ND 117 Thu lao HOi cling quan tri

30/06/2017 01/01/2017 14.034.654.540 50.077.041.822

15.011.166.176 36.778.802.595

108.000.000 Chi phi khac (Icinh phi ding, dich vij v sinh) 46.112.850 ging 64.111.696.362 51.944.081.621

Phil tra khic

Phai Oa ngin Ilan khac 27.755.213.507 18.847.213.384 TOng C8ng ty Cap nu& Sai Gen 7.606.874.356 7.944.490.980 Cong ty TNHH MTV CT Giao Thong Ging Chanh 110.000.000 150.000.000 Kinh phi c8ng doan, the khoin bao him phai nOp 4.179.059 116.790.044 Nhan ky quy bao lath Mac hien hqp citing 4.365.194.394 3.823.012.123 Phi bao ve moi tremg dtrqc girt 14i a chi 196.447.458 221.737.177 CO tire phai tra cho di' &Mg 10.116.858.327 1.084.960.576 Cac khaki phai In khac 5.355.659.913 5.506.222.484 Phil' tri dal Ilan khac (*) 21.047.049.240 20.660.321.417 Phil tra khach hang din tin Ong cai gin 'long hO ntrot 21.047.049.240 20.660.321.417 COng 48.802.262.747 39.507.534.801

(*) SO dtr khoan phai tra dai han khac la khoan vem iing de gin dOng 116 nu& cüa khach hang theo cac hqp dOng phat trien Ong cai cip 3 thoi hart hoan tra trong 10 Mm.

Trong 46 phai tra non han khac la ben lien quan:

Tong C8ng ty Cap mrac Sai Gen 7.606.874.356 7.944.490.980 Cong ty TNHH MTV CT Giao Th8ng Cong Chanh 110.000.000 150.000.000 COng 7.716.874356 8.094.490.980

Thuy& tninh nay la m6t b0 Sem hop thAnh va ph& dopy doc cling vol B6o ea° tat chinh gifirt ran do 24

CONG TY CO PHAN CAP NUOC CHO LON SO 97, dutmg Pham Han Chi, quail 5, thanh plat, H6 Chi Minh BAO CAO TAI CHINH GrcrA WEN DO Cho ky ke toan 6 than ket thitc ngay 30 thang 06 nam 2017 Thuyet minh Ban cao tai chinh gifra nien di) (tiep theo)

16. Vay vi tai chinh

01/01/2017 Vay trong

Trit' trong

30/06/2017 a) Vay vi nq thue tãi chinh

nem hpn - Nq dai ban den hail tra

Tong Gong ty Cap nut sat Gon (i)

b) Vay vi nq thue tii chinh dai han

Tong Gong ty Ctip nut sai Gen (0

ging

2.199.169.755

1.247.435.966

951.733.789

2.199.169.755

1.247.435.966

951.733.789

2.199.169.755 - 1.247.435.966 951.733.789

5.499.949.329 - 5.499.949329

5.499.949.329 - 5.499.949.329

7.699.119.084

1.247.435.966 6.451.683.118

(i) Vay dai han TOng Cong ty Cap nu& Sai Gen theo cac hgp dOng sau

: SO Hgp deng 4742/HDVV - TCT — KTTC ngay 11 thang 11 [1] - Hgp dOng vay nam 2009

+ Han mire vay : 705.845.000 VND : Sau 1 nam an han, tra trong 36 Jct. Tir IcY 1 tdri IcY 35 19.606.805

+ Thai han tra ng gOc VND, lcy 36 tra 19.606.825 VND + Lai vay : 8,4%/nam + Thai han vay : 10 narn + Mac dich vay : Dautu va phat trien mang luoi cap nuet. + Tai san dam bac) : Tai san hinh thinh tü von vay

: SO Hgp dOng 2363/1-1DVV - TCT —KTTC ngay 05 thang 08 nam 2010 : 108.942.413 VND : Saul nam fin han, tra trong 36 ky. Tir Icy 1 tai ky 35 3.026.178 VND, ky 36 tra 3.026.183 VND : 8,4%/Mm : 10 Mm : Dan tu vi phat trien mang lin% cap nuoc.

Tai san hinh thinh tCr yen vay

: SO 3703/HDVV-TCT-KTTC ngly 26/11/2012 : 2.555.536.000 VND : 1 Mm : Chia 36 kY ( 3 than la 1 kt) (Tin Ick 1 toi 35 la 70.987.000 VND; KY 36 la 70.991.000 VND) : 11,4%/ ram : 10 dam : 3 thang 1 Lan vao ngay lam viec cutii cang cüa thang cuOi quS,

: Darr tu va phat trien mpg lu&i cap nutc. : Tai san hinh thanh tin Win vay

: SO 3710/HDVV-TCT-KTTC ngay 26/11/2012

- Hgp ding vay + Han mire vay

+ Thai han tra ng gee + Lai vay + Thai han vay + Mac dich vay + Tai san dam bao

- Hgp clOng vay + Han mire vay + Thai gian an han

han thanh toan nq gee + Lai vay + Thai han vay

han thanh toan lai + Mic dich vay + Tái sari dam bao

[4] - figp deng vay

Thuyit minh nay lit mat ba phan hap thanh va phai dirqc dge cling voi Ban cdo tai chinh gida nien d() 25

CONG TV CO PHAN CAP NHOC CHO LON st 97, throng Pham Han Chi, van 5, thanh ph6 H6 Chi Minh BAO CAO TAICHINH GIITA NIEN DO Cho ky ke toan 6 thang ket thue ngay 30 thang 06 nam 2017 Thuyet minh BA° do tat chinh glum nien dA (Hip theo)

[5]

+ Han mire vay + Thai gian an han + han thanh toan nq g6c

- Tir kY 1 teri 35 :

- KY 36

+ Lai vay + Thai han vay + han thanh toán lai + Ale dich vay + Tai sari dam bao

- Hqp clOng vay + Han mire vay + Thai gian an hart

+ Ky han thanh toin n gec + Lai vay + Thai han vay

+ KS' han thanh toan tai + Mac dich vay + TAi sin darn bao

: 5.239.758.000 VND : 1 'lam : Thanh toan trong 36 ky (3 thing la 1 kY) :Dv an Phat tritn mg luai cap mite xa Pham Van Hai (Dot 2) la 74.272.000/ ky :Dg an Phat trien mg lirai cap nuac xa Pham Van Hai (Dqt 3) la 71.276.000/ ky : Dc an Phat trier' mg luai cap mrac xa Pham Van Hai (Dqt 2) la 74.293.000/ ky :Dv an Phat hien mang tired cap nu& xä Pham Van Hai (Dqt 3) la 71.285.000/ kY : 11,4%/ Mm : 10 Warn : 3 thAng 1 Jan vio ngay lam vitc cu6i ding dm thing nail. quY : DAu ttr \fa phat trien mang Itrai cap mite. :Tài san hinh thinh tü v6n vay

: SO 3702/HDVV-TCT-KTTC ngay 26/11/2012 : 8.155.804.000 VND : 1 nam : Chia 36 kY ( 3 thing la 1 ky) kY 1 tai 35 la 226.550.000 VND; KY 36 la 226.554.000 VND) : 11,4%, nam : 10 'fain : 3 thang I Ian vao ngay lam vitc cu.& ding cua than mien quY : Diu tu va phat trien mg luai cap mite. : Tai sin hinh thanh tfr yen vay

Khoan vay dai hart Ttng Cong ty Cap nu& Sai Gen duqc hoan tra theo lich bitu sau:

30/06/2017 01/01/2017 Trong yang 1 nam 951.733.789 2.199.169.755 Tir Mm thir 2 den nam dui 5 5.499.949.329 5.499.949.329 Sau 5 nam - COng 6.451.683.118 7.699.119.084 Tit: s6 phai tra tong yang 12 thang (duce trinh bay a phan nq ngan han) (951.733.789) (2.199.169.755) SO phai tra sau 12 tilling 5.499.949.329 5.499.949.329

17. Qui/ khen thiromg, ph6c Iqi

01/01/2017 TAng do trich

lAp tir kri nhuAn

Sir dung cac quy trong TAng kluic 30/06/2017

Quy khen thueng 1.743.678.388 2.549.870.877 2.057.403.608 113.100.000 2.349.245.657 Quy ph& kri 538.192.800 2.549.870.877 951.421.250 5.650.401 2.142.292.828 Quy Muting Ban Quan l dieu hanh Cong ty - 678.594.669 660.087.543 74.483.726 92.990.852

COng 2.281.871.188 5.778.336.423 3.668.912.401 193.234.127 4.584.529.337

Thuyit minh nay ki mat ba phan hcp thank va Sat dirge dpc cling vol Bab cdo tat chinh gifra nten

26

CONG TY CO PHAN CAP NUOC CHO LON SO 97, dutmg nem Httu CM, quAn 5, thenh ph6 FM Chi Minh BAO CAO TAI CH,INH GOA MEN IEK) Cho lcS, Ice toan 6 thang ket thim nay 30 Chang 06 nem 2017 Tinny& minh BM) cao tbi chinh giCra nien de (tiep theo)

18. Vim chit set btu

Bang did chieu tan Ong ctia vim chit so. him:

VOn au fir dm chii sof hiim Ott" dAu tir phat trien Lui nhucta sau thud

chin pilau phili ging

Tai nay 01/01/2016 130.000.000.000 51.992.092.191 29.337.865.612 211.329.957.803

Loi nhuan tang trong nAm trtreyc 14.181.562.096 14.181.562.096

Trich lap quy DAu tux Phat tritn 5.394.575.501 (5.394.575.501)

Trich lap quy khen thirong, phtic lçxi (5.778.336.423) (5.778.336.423)

Chia ce tfrc trong nAm trtnnic (10.400.000.000) (10.400.000.000)

Tut ngay 31/12/2016 130.000.000.000 57.386.667.692 21.946.515.784 209.333.183.476 Tut net), 01/01/2017 130.000.000.000 57.386.667.692 21.946.515.784 209.333.183.476 Lt3 trong kSr (1.697.489.836) (1.697.489.836) Trich lap quy Dau ti Phat trien 5.726.427.237 (5.726.427.237)

Trich lap quy khen thtremg, phac 10 (5.778.336.423) (5.778.336.423)

Chia co the trong (9.100.000.000) (9.100.000.000)

Tai ngAy 30/06/2017 130.000.000.000 63.113.094.929 (355.737.712) 192.757.357.217

Thuyert minh nay la mot bo phOn hop thanh vn pheii chn2c dcc cling voi Boo cao tai chinh eta nien cf(5 27

"••• / rr: r,\-,L A

CoNG TY CO PHAN CAP Nil& CHci LoN SO 97, during Pharn Hfru CM, quOn 5, thanh ph6 HO CM Minh BAo cAo TAT CH1N11 GOA MEN DO Cho Ict Ice toan 6 thang kat fink ngay 30 thing 06 nAm 2017 Thuyet minh BIo clo titi chinh gifts nien dO (deg theo)

Chi tit voin d&u hr cent chi so. him

Theo Gray cluing nhau dang Icy doanh nghitp thay dOi th'n MO 2 s6 0304797806 ngay 16 thang 05 nam 2012 do So Kt hoach va Dan lit thanh pht 116 Chi Minh cap, von ditu 1 caa Ong ty la 130.000.000. 000 VND. Tai ngay 30 thing 6 nam 2017, On ditu It dã ductc cac c6 d8ng g6p du nhu sau:

GiAy chfrng nhn clang lc, C thing

30/06/2017 doanh nghib aura dói lin tin? 2 01/01/2017

VND VND VND Cong ty C6 phan Dia Oc Cho. Lon 3.000.000.000 2,31 3.000.000.000 3.000.000.000

Ngan hang Thucmg mai CP Dong A 2.766.520.000 2,13 2.766.520.000 2.766.520.000

Cong ty Dan Tu tai chinh Nha Nu& Tp. HCM 3.005.000.000 2,31 3.005.000.000 3.005.000.000

Ngin hang Thuang mai a plan Phuang Nam 14.200.000.000 10,92

Tong C6ng ty Cap ntrac Sal Gen 66.304.000.000 51,00 66.304.000.000 66.304.000.000

Cac c6 tong khac 40.724.480.000 31,33 54.924.480.000 54.924.480.000

CCing 130.000.000.000 100,00 130.000.000.000 130.000.000.000

Thuyet minh nay la mat ha phan hop thanh va phai dupc dpc cang vat Bao ccio tat chinh gifia Men da 28

' I t

CoNG TY CO PHAN CAP MIQC CHQ LON Se 97, doting Phan' HIM Chi, quail 5, thinh phi) He CM Minh BAO CAO TAI CHNH GMA NIEN DO Cho Ick ke toin 6 thing ket thic ngay 30 thing 06 nam 2017 Thuyet minh Ban coo thi chinh gitra nien et (tiep then)

Cos phi&

30/06/2017 01/01/2017 - lung ce,s phieu clang 14 Oat hanh 13.000.000 13.000.000 - SO luong CO phieu da ban ra dog chimg 13.000.000 13.000.000 + CO" phi& pha thong 13.000.000 13.000.000 + Cd phib tat dill - SO luong CO phieu duce mua lai + Criphauphoz thong + Cd philu tat - SO luong CO phieu clang km hanh 13.000.000 13.000.000 + Cti phi& phi; thong 13.000.000 13.000.000 + cot philu tat eleti

Menh gia cO phieu clang km hanh: 10.000 dang/c6 phieu.

Phan OA lçi nhuan

Trong ky, Cong ty dA that hien phan phOi lqi nhuan nam 2016 theo Nghi quyet Dui hoi (long CO deng thtrerng nien 2017 stA 01/NQ-DHDCD ngay 06 thang 06 nam 2017 nhu saw

6 thing dau 2017 2016 Chia cO tire cho cac cO 'long 9.100.000.000 10.400.000.000 Trich quy dAu Pr phat then 5.726.427.237 5.394.575.501 Trich quy khen thuong 2.549.870.877 2.549.870.877 Inch quy phite loi 2.549.870.877 2.549.870.877 Quy thuemg ban dieu hanh 678.594.669 678.594.669 C(ing 20.604.763.660 21.572.911.924

VI. THONG TIN BO SUNG CHO CAC KHOAN MIX 'MINH BAY THEN BAO CAO ICET QUA HOAT BONG KINH DOANH

Doanh thu than 6 thing du nam 6 thing dau nam

2017 2016 Doanh thu than cung cAp nuot 494.890.426.854 465.921.747.209 Doanh thu than cung cep dich vt 10.673.429.257 8.963.360.679 ging 505.563.856.111 474.885.107.888

Trong do doanh thu vOl ben lien quail la:

T6ng Cong ty CAp nuerc Sai Gen 918.395.071 1.837.636.430 Cimg 918.395.071 1.837.636.430

Gia vim hang bin

Gia vein cung cep ntrac 478.481.398.073 454.171.186.136 GM yen cung cep dich Nip 5.685.738.017 4.902.455.196 ging 484.167.136.090 459.073.641.332

Thuyet minh nay la mot bO phon hqp than!i va prior dzrqc dor' cling val Bac ccio tar chinh giira nien do 29

CONG TY CO HUN CAP NITOC CHO LON se 97, throng Phem Hem Chi, qudn 5, thanh phO He Chi Minh BAO CAO TAI CHNH Glak WEN DO Cho ky k6 Man 6 thang ket thdc ngay 30 Mang 06 nam 2017 Thuyet minh Bao cdo tai chinh elm nieti di) (tifi;p theo)

Chi tiet gia min theo yeu t6 :

Gia van theo veu tO Idnh doanh nate sach

6 thing Mu nam 2017

6 thing dau nam 2016

Chi phi nguyen HO, vat 1iu - nuOt sach 378.895.109.255 373.160.060.051 Chi phi nguyen lieu, vat liau khac 2.839.127.950 1.618.755.614 Chi phi Mt c8ng 32.103.934.949 30.604.551.841 Chi phi khan hao tai san có dinh 20.139.939.499 18.698.921.156 Chi phi thuo tài san hog dOng 22.658.913.563 4.741.304.802 Chi phi gin va thay dOng h6 nuerc 18.753.472.632 21.690.315.413 Chi phi chang that thoat nitac 849.069.582 744.704.955 Chi phi cal tap Ong mix 222.866.649 1.993.737.670 Chi phi sira be 921.032.555 415.500.531 Chi phi khac 1.097.931.439 503.334.103 Tang chi phi sin 'plat 478.481.398.073 454.171.186.136 Chi phi san xuAt kinh doanh der dang Mu Chi phi san xuAt kinh doanh do dang cuei1<57 Gia vein cung cap nu& 478.481.398.073 454.171.186.136

Gia van cung cap dich vu Chi phi nguyen vat Ivo 3.637.001.757 4.004.785.255 Chi phi kit _ nhari ding tai lap mat &rang -Thud ngoai 2.205.225.820 803.793.056 Tang chi phi sin xuAt 5.842.227.577 4.808.578.311 Chi phi san xuAt kinh doanh dâ dang Mu 59.346.020 153.222.905 Chi phi san xuAt kinh doanh dang cuoi (215.835.580) (59.346.020) Gia van dich va 5.685.738.017 4.902.455.196

Doanh thu hog dcmg thi chinh

Lai tien girl ngan hang co kji han 240.016.633 947.568.444 Lai tien g&i ngan hang !thong kji han 47.157.965 95.436.342 Cang 287.174.598 1.043.004.786

Chi phi thi chinh

Lai vay 417.687.225 553.085.676 Cang 417.687.225 553.085.676

Chi phi ban hang

Chi phi nhan vien ban hang 5.147.834.091 4.373.725.875 Chi phi Ming cu, dung et' 234.360.364 320.249.918 Chi phi khan hao 407.657.878 258.468.374

Chi phi bang tien khk 730.603.916 690.056.566

Cang 6.520.456.249 5.642.500.733

Thuyet minh nay la meSt bö phan hpp thanh và phdi dupc dpc cling y& Biro cap tat chinh giüa nien

30

CONG TY CO PHAN CAP NUOC CHQ LON S6 97, &Ong Pham Situ Chi, quan 5, thanh ph 6 HO Chi Minh BAO CAO TA! CHINE! GIDA NIEN DO Cho ky Ice toan 6 thang kit thitc ngay 30 thang 06 rain 2017 Thuyet minh Báo cáo thi chink Matt nien dO (tiep theo)

Chi phi quin 19 doanh nghiep 6 thing dau nam

2017 6 thing du

dam 2016 Chi phi than vien 9.430.266.587 7.027.337.496 Chi phi vat lieu quan 19 36.428.999 Chi phi de dung van phong 622.143.971 731.390.730 Chi phi lchau hao 1.924.188.603 1.769.787.743 Thue, phi va le phi 450.564.394 41.145.025 Chi phi dich vu mua ngoai 1.342.118.594 268.332.146 Chi phi bang tin khac 3.960.313.874 3.310.200.177 Ceng 17.729.596.023 13.184.622.316

Lai/ (18) thuan tir hout Tang khac

Thu nhap khic 1.160.521.136 1.253.797.042 Thu nhap ban he so meri than 66.363.643 41.818.186

Thu nhap khach hang dku tu Ong cal kitting holn lai Thu phi dinh mire mite, bOi thuong di deri he thong cap

175.580.812 1.178.133.721 ii

nu& 878.713.189

Khao sat cung cap duerng Ong cap thoat nude 22.547.000 )1

Thanh 19 ph e lieu

Thu nhap khac 17.316.492 33.845.135

Chi phi khfic (125.833.906) 219.079.194 Thanh 19 phe lieu 22.653.978

Chi phi dau tu khong hoar.' On Ong cal (169.821.963) 208.726.691

Nop cham thue 199.594

Chi phi khac 21.334.079 10.152.909

Lqi nhuan (IL) khic thuan 1.286.355.042 1.034.717.848

Chi phi thue thu nhap doanh nghiep hien hanh

Tang 18 ke toin try& thue (1.697.489.836) (1.491.019.534) - Dde veri hogt clang scin xuatt kinh doanh nut sgch (7.841.023.491) (7.076.561.975) - 1)61 vol hogt clang kinh doanh khac 6.143.533.655 5.585.542.441 Digs, chin!: cho thu nhttp chits 1/sue: 21.334.079 Trti: Cat khocin diJit chink gicim

Cac khoim clidu chink king 21.334.079 T51 I tru dai áA tu kinh doanh mite sach 40% 43%

Thu tinh thue ,nh'ip (1.676.155.757) (1.491.019.534) - Doi vái hogt clang san xucit kinh doanh nut sgch chit tot dal (3.164.503.506) (3.011.986.915) - Dei voi hogt clang sem xuát kinh doanh nut sgch khong dugc int cl'ai (4.655.185.906) (4.064.575.060)

- Deft vol hogt clang kinh doanh khcic 6.143.533.655 5.585.542.441

Thue swat áp dung

Thuyat mink nay la mat ba phan 122p thank va pith( duce cloc chng Wei Bcio coo tat chinh girth nien c10 31

CONG TY CO PHAN CAP NUOC CHO LON SO 97, Ming Mom Mu Chi, Tian 5, thanh phi:, He CM Minh BAo cAo TAI CHfINTH GltrA HIEN DO Cho Ict ke tok 6 thAng ket thec ngay 30 thang 06 nam 2017 Thuyet minh Báo ea() tii chinh glint nien tt8 (tiep theo)

- Doi veri hog dOng san xuat kinh doanh dueic tru dai 5% 5% - DOivai hog dOng kinh doanh khOng duet tru dai 20% 22%

Thu e thu nhap doanh nghiep phai n(ip

C8ng ty nOp thu e thu nhap doanh nghiep nhu sau:

DM voi hog eng chinh eüa COng ty thutje danh mnc nganh nghe uu dai deu Pr, COng ty có nghia. At thue thu nhap doanh nghiep yeti thug sat 20% teen thu nhap chiu thue trong thin gian 10 Mm va vai thue suat 06 thong tren thu nhap chiu thue trong cat nam tiep theo. Cong ty dtme mien thue thu nhap doanh nghiep trong 2 nam ice ter Mm bat dAu kinh doanh có lai va giam 50% trong 3 nam tiep theo ke tir nam 2007.

Theo bien ban ket Juan thanh tra thue se 1757/KL-CT ngay 14 thing 12 nam 2015 thi tü ky tinh thue Mm 2009, Cong ty se dirge ap eng tru dai thue thu nhap doanh nghiep theo quy dinh tai Thong tu 130/2008/TT-BTC ngay 26 thing 12 nam 2008 cilia BO Tài Chinh cho then gian cem lg. Do do den het k5f tinh thue Mm 2008, COng ty da het then gian mien thue theo Thong tu se 134/2007/1T-BTC nen mire uu &di Ging ty duct huerng en the nhu sau: Thue suat 10% tit Mm 2009 den ram 2021; gam 50% s6 time thu nhap doanh nghiep phai nep trong 9 Mm tinh tir Mm 2009.

vai hog dong khan, Cong ty c6 ngtaa vu nop thue thu nhap doanh nghiep voi thue suet 20% tren thu nhap chiu thue.

6 thang deu Mm 2017 thuee Mm thir 9 Cong ty dirge huong au dAi giant thue 50% dei vai thu nhap tir hog eng quart 15/ phat trien ice theng cep thoit nuae, thy nhien Cong ty khong co thu nhap chin thue nen khong pith sinh chi phi thue thu nhap doanh nghiep hien hinh.

9. Lai tren cO phieu

Viec tinh than tal tren c6 phieu co ban va va lai tren c6 phieu suy giam phan be cho eac c6 dong se' hem cep phieu phe thong dm Cong ty duce Mut hien tren ca ser the s6 lieu saw

a) Lai co bin tren ca phieu 6 thing dAu Om

2017 6 thing dAu Bain

2016

(1.697.489.836) (1.491.019.534)

(1.697.489.836) (1.491.019.534)

13.000.000 13.000.000 (131) (115)

(1.697.489.836) (1.491.019.534)

(1.697.489.836) (1.491.019.534)

Liyi nhuan (18) phan bó cho cO doing so• hat cO phieu pile thong

Tr*: SO trich quy khen thtrang, pink lqi

Lqi nhuOn (18) phan be cho cO &Ong sfr hitu cO phi& ph6 thong

s6 et) phieu phi!) thong binh quan hm hanh trong Mtn d'e tinh lai ca ban tren c6 phieu Lai co bin tren cO phieu

b) Lai suy giam tren di phieu Lqi nhuan (18) phan be cho cO don ser him cO phieu phe thong Tr*: SO trich quy khen thueng,,phite lqi Lqi nhuOn (18) phan be cho co dong see him cO phieu phi!) thong Cac khoin dieu chinh lqi nhulan sau thue thu nit doanh nghiep de tinh lqi nhu'an phan be cho c6 phieu ph6 thong khi the dinh lei suy gram tren 06 phieu

Thuyit minh nay la mot b'a phdn hp thanhva phcii duve dpc cling vol Bao cat; red chinh giaa nien da 32

CONG TY CO PRkN CAP NtiOC CHO LON S6 97, doting Phem HIM Chi, quart 5, thanh ph6 S Chi Minh BAO CAO TAI CHINH GIGA MEN DO Cho kSi ke Man 6 Mang kit thitc ngey 30 thang 06 nem 2017 Thuyit minh Beo elo tài chinh Oita nien dO (tip theo)

6 thang dAu nAm 2017

6 thing &hi nam 2016

(1.697.489.836) (1.491.019.534)

13 000.000

13.000.000

13.000.000 13.000.000

(131) (115)

6 thing du ram 2017

6 thing dean nam 2016

Lot nhufin thu(ic c6 thing so' hen cep phieu phO thong elm Gong ty dirge dieu chinh do finh huang pha Mang

S6 cO phieu ph 6 thang binh quart km hanh trong lcY de tinh Iai ca ban tren co phi'eu SO Mang c6 phieu ph 6 thong du kien duct phat hanh them sti linyng c phieu binh quan km hanh da duns dieu chinh do anh huieng pha Mang

Lai suy giam tit c6 phieu

10. Chi phi san xuat, kinh doanh theo yeti t6

Chi phi nguyen lieu, vat li'eu 385.605.599.326 378.783.600.920 Chi phi nhan ding 46.682.035.627 42.005.615.212 Chi phi khan hao tai san c6 dinh 22.471.785.980 20.727.177.273 Chi phi dich vu mua ngoai 24.001.032.157 5.009.636.948 Chi phi bang tien khac 29.813.224.832 31.280.857.142 ging 508.573.677.922 477.806.887.495

NTH. THONG TIN BO SUNG CHO CAC ICHOAN MIJC TRINH BAY TRONG BAO CAO LIYU CHUYEN TIEN TE

Cie giao dich kitting bang tin anh hirfing den Bao cao bin chuyen tin to va cic khoin tan do doanh nghiEp nam gifr niurng khong dine sir dung

6 thing Ilan atm 2017

6 thing dim nam 2016

13.492.931.742 1.634.393.836

Mua sat& xay dung tai san trong chua thanh toan C tire chua thanh Man Lai 4n gi con du thu

10.094.793.705

Cie khoan giao dish bang tien có finh Won den trinh bay trEn Bio cao hru chuyen tien co.

LAi tien gin ngan hang con du thu cu6i tnrept da

skr Itru chuyen tien t

6 thing dau nam 2017

trong tam nen duct

6 thing du tam 2016

thu trong lcy nay 33.583333 66.305.556 CO tic nam nix& duct chi tra trong kY nay 68.102.249 9.720.698.120 Mua sam tai san c6 dinh Liam fru& chi tra trong nay 10.377.637.820 9.762.681.072 Ong tank tien mua tai san c6 dinh 5.304.563.676

Thuyit minh nay la tnel ho phlin hpp thanh vet phit dupc dpc cling vói Boo cdo tan chinh giica nien (IP 33

378.894.327.429 8.255.260.240 5.201.461.725

22.658.913.563 417.687.225 114.600.000 117.296.060 918.395.071

373.160.060.051 15.934.002.242

4.741.304.802 553.085.676

105.737.960 1.837.636.430

4.133.794.191 3.005.597.646

(133.788.403.193)

(7.606.874.356) (6.451.683.118)

5.807.393.426 2.979.831.246

(89.410.876.491)

(7.944.490.980) (7.699.119.084)

CONG TY CO PHAN CAP NU'OC CH Ci LON Se 97, doting Pharn [Mu Chi, qu4ri 5, thanh oho Do Chi Minh MO CAO TAI CHINH MITA MEN DO Cho kj, ké than 6 thang ket thnc ngay 30 thang 06 !tam 2017 Thuyit minh Bio cáo tai chinh gait nien dce theo)

NHONG THONG TIN ICHAC

I. NghFep v vã sei du cac ben lien quan

Cac ben lien quan khac vol COng ty gem:

Ben lien quan

Ding Cling ty Cap nuerc Sai Gen

COng ty C8ng trinh Giao Thong Cling Chanh

Cling ty CP tu van Xay dung Cap Nu&

Trong Cong ty co phat sinh giao dich voi cac ben

mid quan he Cong ty mc (nam gift 51% win Dieu Le)

Cong ty cling tap doan

Cong ty clang tap doan

lien quan nhu sau:

6 thing ditu um 6 thing ditu nim

2017 2016

Tang Ging ty Cap ntrat Sii Gen Mua hang h6a (nutfcc sach) Mua vat tu Mua tai sin Thue tai sin hoat &Ong Lai vay phai tra Phai tra tien dich vu Phil thu do chi he Phai thu do cung cap dich vu

COng ty Cling trinh Giao Thong COng Chanh Phai tra lcy guy', bao lanh thtrc hien hop clang 80.000.000

COng ty CP tu van Xay dung Cap Ntrat . Phai tra phi thuc hien lap bao cao dau tu vi kit sat, ty thiet ke, Pr van giam sat ding trinh 127.300.168 53.745.460

Tai ngay 30/06/2017, Cling ty c6 se dtt voi cfic ben liOn quan thu sau:

Ti ngiy TO ugly

30/06/2017 01/01/2017 TOng COng ty CAp wit Sii Gen Phai thu thuang mai Phai thu citc khoin chi he Phai tra thucmg mai Phai tra phi thuc hien c8ng trinh XDCB, gia cOng deng he nu& Phai tra tien vay

Citing ty Cong trinh Giao Thong Cling Chinh Phil tra dat coc di din duttng Mg Phil frit tin üng truot cung cap dich vu

(110.000.000)

(150.000.000)

(49.999.839)

(49.999.839)

Thuyet minh nay ra mot bo pla h9p thanh va phai dewy d9c cling y& Bozo So tat chinh gide; flier: do 34

CONG TY CO PHA.N CAP NUOC CHQ LON SO 97, duang Phnin Mu Chi, wan 5, that'll phi) He Chi Minh BA° ako TAI CHNH GicrA NIEN DO Cho ky ke toan 6 thang ket &lc ngay 30 thang 06 nem 2017 Thuyet minh Bao en° Ui chinh glum nien de (tip theo)

Tai ugly TO ugly

30/06/2017 01/01/2017 Cling ty CF tu van Xily dung Cap Nut fing truck phi Uwe hien lap bao cao dAu tu vi khao sat, tu thiet ke, tu van giam sit cong trinh 504.924.499 460.117.360

Giao dich yeti csic thanh vien quail 19 chit chat vi cac cá nhan c6 lien quan

Cac thanh vien quilt 19 chit chat vi cac ca nhan c6 lien quan gam: the thanh vien HOl clang quan Ban Giam Oc, Ká toan truang vi cac thanh vien mat thiet trong gia dinh cac ca than nay.

Thu nhap cim cac thanh vien quit-11Y chi eh& trong nam nhu sau:

6 thing Mu nam 2017

6 thing Mu nam 2016

Tien lining 971.402.474 765.024.000

Cac khoan bio hiem phai tra 33.941.568 23.575.242

ging 1.005.344.042 788.599.242

Thong tin yebQ phi'n

B(1 pkin theo linh vyc Idnh doanh

phuc vu num dich quan 19, ca cAu tã einem cim Cong ty duqc chia thanh 2 be phan hog Ong gem: BO phan cung cap nuac sach va bo phan lap dat, di doi dang ho nu& vi cic dich vu khic. Tuy nhien, Cong ty hoat dOng chit yeu trong 11th we cung cAp nuot sach cac 11th we e'en lai chiem tY nh6, khang ding ke.

phan theo khu yip dila 157

Tom n bt) hog dong coa Citing ty du din ra a khu vtrc hog dOng kinh doanh cüa Cang ty (quan 5, quart 6, quan 8, quart Binh Tan).

Cling cy tai chinh

Quin It riii ro van

Cong ty quip tr1 nguOn von nham dam bao rang Cong ty c6 tht vim hoat Ong lien We visa tM da hes lqi ich cña cac ca doing thong qua tOi uu hóa sa du nguOn v&i vi ding ng.

Can trite vOn can C6ng ty gem c6 ,cac khoan nq thuan (bao g6m cac khoan vay nhu di trinh bay ti cac Thuyet minh sa V.,16 trir di tien va cite khoan Wong duang tin) va phan vOn thuOc set him dm chit Mu tu (bao gam von Mu tu chü sa him vi 15 lug( ke).

Cic chinh sich k tom n chit veu

Chi titt cac chinh sach ká toan chi yeti vi cac phtrong phap ma Cong ty ap dung (bao g8m citc Hen chi de ghi nhan, ca set xac dinh gia tri vi ca ser ghi nhan cac khoan thu nhap vi chi phi) doi vài tiing loai tai sin tai chinh vi cong n tai chinh duct trinh bay ti Thuyet minh s6 IV.3.

Thuyit minh nay ta mat bei phan hop thanh và phai Apt (Ix ding vat Boo cap tat chinh glut nian do 35

CONG TV CO PHAN CAP NVOC CHQ LON SO 97, &rang Pliant Han Chi, quan 5, thanh oho HO Chi Minh MO CAO TAI CHiNH MITA MEN DO Cho kS, ke toan 6 thang kM thlic ngay 30 thang 06 nAm 2017 Thigh minh Bao cao tai chinh gida nien dO (tiep theo)

Cac loai cone cu tai chinh 30/06/2017 01/01/2017

Gil tri ghi se Gil tri hop 19 Gil tri ghi se Gil tri hgp Tai sin tai chinh Tien va cac khoan tucmg throng tiAn 43.808.580.258 43.808.580.258 45.735.185.677 45.735.185.677

DAu tu nam gift den ngay dio han 8.330.000 8.330.000 8.330.000 8.330.000 Phai thu cüa khach hang 17.204.103.889 17.204.103.889 6.201.362.575 6.201.362.575 Phai thu khac 3.160.489.289 3.160.489.289 3.179.023.162 3.179.023.162

Ong 64.181.503.436 64.181.503.436 55.123.901.414 55.123.901.414

Ng phii tra thi chinh Phai tra cho ngueri ban 142.703.970.096 142.703.970.096 111.138.542.405 111.138.542.405 Chi phi phai tra 64.111.696.362 64.111.696.362 51.944.081.621 51.944.081.621 Phai tra khac 48.579.571.608 48.579.571.608 39.169.007.580 39.169.007.580

Cac khoan vay 6.451.683.118 6.451.683.118 7.699.119.084 7.699.119.084 C(ing 261.846.921.184 261.846.921.184 209.950.750.690 209.950.750.690

Clang ty chua danh gia gia tri hem 19 dm tai san tai chinh va Gong ng tai chinh tai ngay ket thac nien dO ke toan do Th6ng tu 210/2009/TT-BTC ngay 6 thing 11 nam 2009 Ming nhu cac quy dinh hien hanh chua co huong clan cu the ve viec the dinh gia tri hgp 19 dm cac tai sin tai chinh va cong ng tai chinh. Thong tu 210 you cau ap dung Chuan mvc Bao cao tài chinh Quoc te v viec trinh bay Bac) cao tai chinh va thuyet minh thong tin cl6i veri &Mg cv tai chinh nhtmg khOng dua ra huong dan tucmg throng cho viec danh gia va ghi nhln c6ng co tai chinh bao g6m ca áp dung gia tri hop 19, nham phü hop voi Chuan murc Bao cao tai chinh Quoc te.

Muc tieu Quin It rut no tai chinh

Rai no tai chinh caa Gong ty bao g6m Mi ro thi tru&ng (bao g6m Mi ro ngord t (rai ro t9 gia), rai ro lai suit vá rid to v gia), rai ro tin dung va Mi to thanh khoan.

Rai to 114 trithng

Rai no thi twang la rai to ma gia In hop 19 hole cac !ding tien trong tuong lai caa cling cu tai chinh sê bien dOng theo nhang,thay dei caa gia thj throng. Rai ro thi truing bao gm 3 loai: raj to ngoai te, rai ro tai suit va rai no ye gia khat.

Cong ty dl thuc hien danh gia mOt each then trong cac rai no thi trtrimg lien quan den hoat kinh doanh va cho rang COng ty khong co Mi to trong you nao lien quan den su bien dOng coa gia va su thay Mi ve gia khac.

Club 19 rid ro Ili suit Rai ro Ili suit la rai no ma gia tri hgp 19 hole the lung tien trong ttrang lai cüa ding cu tai chinh së bien d'Ong theo Siang thay doi da Ili suAt thi truing.

Toan b0 cac khoan vay cua Cong ty ha tit Cling ty me yeti Lai suit On dinh nen Cong ty khOng co rai to ve ill suAt.

Mil to tin dyng

Rai no tin dung la rai no ma mot ben tham gia trong hgp thing khong c6 kha nang time hien dirgc nghia vu caa minh clan den t6n that ve tai chinh cho Cong ty.

Thuyit minh nay to mot bo phan hop thanh va phdi dupv ripe cling vett Brio ccio tat chinh gia nien do

36

C6NG TY CO PHAN CAP NU& CHQ LeiN SO 97, dutmg Pliant Hint CM, quail 5, thinh phi). H6 CM Minh BAo cAo TAT CH1NH GlfrA MEN DO Cho kSt lee toan 6 than két thnc ngny 30 thing 06 ram 2017 Thuyet minh Bio clo thi chinh glen nien dO (nip theo)

C8ng ty cO cite raj ro tin dung tir the hog dong kinh doanh (chit y6u d6i vai the khoin phai thu khach hang) vi hoat dOng tài chinh (tien girl ngan hang)

Phai thu khach hang

°Ong ty co chinh sach tin dong phit hop va thuang xuyen theo dOi tinh hinh de danh giit xem COng ty co chiu rüi ro tin dong hay khong. C8ng ty kitting co bat kY rid ro tin ding treng you nao d8i vai the khach hang hoac dOi the beri vi cac khoin phai thu den W mOt s6 ltrqng Ian khach hang hoat dOng trong nhieu nganh klthe nhau va phan b6 a the Ichu Niue dirt 19 khac nhau, Mi ro tin ding Iduting tap trung vao mOt khach hang nhat dinh.

Tien gin ngan hang

Tien grid ngan hang elm Cong ty khong nhieu va dtwe girl tai the ngan hang km, co uy tin & Viet Nam. C6ng ty nhan thay mire dO tap trung rid ro tin dung d6i vai tien gini ngan hang la thap

Riii ro than!: khocin

Rai ro thanh khoin la rid ro Cong ty gap Icho khan khi thue Men nghira vo tai chinh do thieu tien.

Moe dich quan 19 Mi ro thanh khoin nham dam bao du ngu6n win a dip img cac nghia vg tài chinh hien tai va ttremg lai. Tinh thanh khoin cling chwe Cong ty quan 19 nham dam bao mire pho trOi gicra cling nq den han va tai sin den han trong & mire eó the &we kiem soat Mi yeti s6 v6n ma Cling ty tin ring c6 the tao ra trong do. Chinh sach cithCong ty la theo den thuang xuyen cac yeu au ye thanh khoanthiOn tai va du kien trong Wang lai nharn dim bao C8ng ty duy tri din mire du pheng tien mat vi do von ma efie chit sa him cam ket g6p nham dap ting the quy dinh ye tinh thanh khoan ngan han va dai han hon.

Cac Bing &red day trinh bay chi tiet cac mire dao han theo hop d6ng con Lai ded vai tai sin tii chinh va cOng cii nor tai chinh phi phai sinh vi thai han thanh toan nhu di duqc du:5a thuan. Cac Bang nay duce trinh bay dua ton &Ong tien chua chiet ldfau cina tai sin tai chinh va deng tien chua chiet kith ctia &Ong nq tai chinh tinh theo ngay se:cm 'that ma C8ng ty phai tn. Vie° frith bay thong tin tai sin titi chinh phi phai sinh la can thiet de hieu dirge viOc quan 19 nii ro thanh khoin cina C8ng ty khi firth thanh khoin dirge quart lY ten ea sly cong nq va tai sin thufin.

Tin 1 Warn trfr A xuong

Tren 1 nam den 5 nam Teen 5 nam COng

TO nay 30/06/2017 Phil tra cho nguai bin 142.703.970.096 - 142.703.970.096 Chi phi phai tra 64.111.696.362 - 64.111.696.362 Phâi tra klthe 27.532.522.368 21.047.049.240 - 48.579.571.608 Cáe khoin vay 951.733.789 5.499.949.329 - 6.451.683.118

COng 235.299.922.615 26.546.998.569 - 261.846.921.184

Tien va cac khoin Wang dtrcmg tien 43.808.580.258 43.808.580.258 Din tu nAm gift den ngly dao han 8.330.000 8.330.000 Phai thu elm khach hang 17.204.103.889 - 17.204.103.889 Phai thu khac 3.005.597.646 154.891.643 3.160.489.289

C6ng 64.018.281.793 163.221.643 64.181.503.436

Chenh Wch thanh khan than (171.281.640.822) (26.383.776.926) - (197.665.417.748)

Thuyit minh nay la Print ba phan hop Midrib ya phal thole dpc ding vai Ban cao tin chin?: gala nib? da 37

CONO TY CO PHAN CAP Ntroc cHo LON a 97, throng Pham Hay Chi, quan 5, thanh 06 H6 Chf Minh BAO CAO TAI CHiNH GICR NIEN DO Cho Icy Ice toan 6 thong ket fink ngay 30 thang 06 narn 2017 Thuyet mink Bao cao thi chinh gifra nien ati (tip theo)

Tir 1 am trer A xuong

Tren 1 am den 5 nAm

TrEn 5 nAm CEng

Tai 'may 01/01/2017

Phai tra cho ngueri ban 111.138.542.405 111.138.542.405

Chi phi phai tra 51.944.081.621 - 51.944.081.621

Phai tra khac 18.508.686.163 20.660.321.417 39.169.007.580

Cac khoan vay 2.199.169.755 5.499.949.329 7.699.119.084

CEng 183.790.479.944 26.160.270.746 209.950.750.690

Tien va cac khoan Mang throng tien 45.735.185.677 - 45.735.185.677 Dim ft! nim gill den ngay dao han 8.330.000 8.330.000

Phai thu caa khach hang 6.201.362.575 6.201.362.575

Phai thu khac 3.013.414.579 165.608.583 3.179.023.162

CEng 54.949.962.831 173.938.583 - 55.123.901.414

Chenh Itch thanh khan than (128.840.517.113) (25.986.332.163) - (154.826.849.276)

Ban Giam Mc danh gia mire tap trung rüi ro thanh toan 6 mirc cao do cac ceng ng tii chinh cao han tai san tai chinh. Tuy nhien, Ban Gam doc c tin rang hog dEng kinh doanh cáa CEng ty c6 the tao ra

ngulin tien a dap img cac nghla vij tii chinh dao han.

4. SO lieu so sanh

Trong ke toan ket thilc ngay 31 thing 12 nam 2016, CEng ty c6 trich fru& khoan chi phi gin dOng he nu6c theo Nghi dinh 117 von s6 tien 38.834.406.233 VND bi ghi nhan nham thanh khoan phai tra ngtred ban ngan han. Cong ty da trinh bay lai Bao cao tai chinh nam truatc de dieu chinh sai sot nay.

Anh hi:Ong elm vi'ec dieu chinh sal sot tren den mEt sO chi tieu tren Bao cao tai chinh cho ke toan nam ket thac rigay 31 thang 12 nam 2016 thu sau:

Bang can deli ki tan 01/01/2017

(DA dmyc trinh bay truirc day)

Trinh bay Lai

01/01/2017

(DA dirge trinh bay lai)

Phai tra nguoi ban ngan han 147.917.345.000 (36.778.802.595) 111.138.542.405

Chi phi phai tra ngan han 15.165.279.026 36.778.802.595 51.944.081.621

ThwitminhnizyklinOtbopheinhypthanhvaphaidkordxcangveriBdoccioiaichinhgRunthnd0 38

CONG TV CO PHAN CAP NUOC CHO LON SO 97, &rang Pham Hrru Chi, quan 5, thanh phi) HO Chi Minh BAO CAO TAI CHINH MCA MEN DO Cho kY ke Man 6 thang ket thac ngay 30 thang 06 Om 2017 Thuyit minh Bao cao tài chinh Oda Mtn di) (titp theo)

5. Sy kien sau nay 30 thing 06 tam 2017

Ban Giam doe Cemg ty khang dinh kh6ng c6 sr kin nao khic phat sinh sau ney 30 thing 6 nam 2017 cho den filed diem lap Bac car) nay ma clura &rot xem xet dieu chinh so lieu hoc cling hi!) tron Bao cao tai chiral gifra nien de.

Th nh, ugly 11 thing 08 nam 2017

LE TRjIEU VIJ TBI NHU. QUitN11 NG1UYEN THI KIM LOAN Guam dec Re than trtrfrng Nguiri lap bleu

Thuyet minh nay la mat bO phem hop thanh ve phed dmot doe cling ved Bad ea° tat chinh girth nien dO 39