TO doan Vingroup — C6ng ty CP BAO cAo TAI CHINH RING QIP? I …static2.vietstock.vn/vietstock/2017/5/3/20170503_20170503... · 2017. 5. 3. · TO loan Vingroup — Cong ty CP BO1a-DN

TO doan Vingroup — C6ng ty CP

BAO cAo TAI CHINH RING

QIP? I NAM 2017

Tap 'loan Vingroup — Cong ty CP

MVC LVC Trang

ThOng tin chung 1-2

Bao cao dm Ban Gam doic 3

Bang can di& ka town hang 4 - 6

Bao cao kat qua ho?t dOng kinh doanh rieng 7

Bao cao Iu'u chuyen tien ta rieng 8 - 9

Thuyet minh bao cao tai chinh rieng 10 - 43

Phu luc:

Ca c6u t6 cht:pc WI ngay 31 thang 03 nam 2017 44 - 48

Giai trinh Wen Ong kat qua kinh doanh so v&i kji trudec 49

Cac chi s6 tai chinh 50

TOp loan Vingroup - Cong ty CP

THONG TIN CHUNG

ONG TY

Tap loan Vingroup - COng ty CP ("Cong ty") IA mOt cling ty c6 phan duvc thanh lap tai Viet Nam theo Giay ch&ng nhan Bang kjr kinh doanh so 0103001016 do S& Ke hoach va Dau tu, thanh pho HA NOi cep vac) ngay 3 thang 5 nam 2002 va duvc cep loi Giey chOng nhan dung ky kinh doanh so 0101245486 vao ngay 12 thang 5 nam 2010. Cong ty sau do nhan duvc cac Giey chUng nhan dung k9 kinh doanh sipa v&i Ian gen nhat IA Ian thu, 63 duvc cep ngay 28 thang 02 nam 2017.

CO phieu cua Mfg ty da duvc chfnh thin giao djch tai S& Giao djch ChUng khoan thanh pho HO Chi Minh ke tir ngay 19 thang 9 nam 2007 theo Quyet djnh s6 106/QD-TTGDHCM do Gam ci6c 86' Giao djch ChUng khoan thanh ph6 H6 Chf Minh k9 ngay 7 thang 9 nam 2007.

Hoot dOng chfnh cua Ct5ng ty trong 1(9 ia dau tv, xay dvng va kinh doanh bat dOng san; ben hanh cac hoot dOng huy Ong von, du to gop von; va cung cep cac djch vy hanh chfnh van phong tong hop.

COng ty co try s& chfnh tai so 7, &tn Bang Lang 1, khu do thj sinh thai Vinhomes Riverside, phutong Viet Hung, quan Long Bien, thanh ph6 HA NOi, Viet Nam. C6ng ty CO mOt chi nhanh c6 dja chi tai so 72, ph6 Le Thanh T6n va 45A, ph6 Ly Ty' Trbng, phveing Ben Nghe, quan 1, thanh ph6 HO Chf Minh, Viet Nam.

HQI BONG QUAN TRH

Cac thanh vien HOi dung Quan trj trong k9 va vac) ngay lap bac) coo nay nhu, sau:

Ong Pham Nhat Vuvng Ong Le Khac Hiep BA Pham ThOy Hang BA Pham Thu Huang BA Nguyen Dieu Linh Ong Ling Chung Yee Roy BA Mai Huang NOi Ong Nguyen Viet Quang Ong Marc Villiers Townsend Ong Joseph Raymond Gagnon

BAN KIEM BOAT

Chu tich Pho chu tjch Ph6 chu tich Pho chu tjch Pho chu tjch Thanh vien Thanh vier, Thanh vien Thanh vien Thanh vier'

TO, nhiem ngay 20/04/2017 B6 nhiem ngay 20/04/2017

Cac thanh vie', Ban kiern soot trong k9 va vao ngay lap bac) coo nay nhv sau:

Ong Nguyen The Anh

Trverig ban Ong Dinh Ngoc Lan Thanh vien

Ba D6 Thj Hang Van

Thanh vien BA Nguyen Thj Van Trinh

Thanh vien To' nhiem ngay 26/04/2017

1

Tap doan Vingroup - C6ng ty CP

THONG TIN CHUNG (gip theo)

BAN GIAM DOC

Cac thanh vien Ban Giam O6c trong kjf va vao ngay lap boo coo nay nhu, sau:

BA Wang Thj Mai Hoa

BA Mai Huang NO

Ong Pham Van Khirceng

BA Nguyen Thj Diu

Ba Wang Thi Floan

Tong Giam (I&

Ph6 Tong Giam et&

Ph6 Tong Giam cióc

Ph6 Tong Giam el6c

Ph6 Tong Giam CI&

NGU'Ol DAI DleN THEO PHAP LUAT

Ngutei dai dian theo phap luat cua COng ty trong 1(9 va vao ngay lap bao cao nay la Ba Dirang Thi Mai Hoa.

2

Mai Hoa Tong Giam doc

Tap down Vingroup - Cong ty CP

BAO CAO CUA BAN GIAM DOC

Ban Gam d6c Tap down Vingroup - C6ng ty CP ("Cong ty") trinh bay bao cao nay va bao cao tai chfnh rieng cua COng ty cho Qu91nam 2017.

TRACH NHIelY1 CUA BAN GIAM 06C 061 V(51 BAO CAO TAI CHINH RING

Ban Giam MSc chiu trach nhiem dam bao bao cao tai chInh rieng cho tirng giai down tai chInh phan anh trung thvc va hop 19 tinh hinh tai chInh Hang, ket qua hoat dOng kinh doanh rieng va tinh hinh lu'u chuyen ben rieng cua Cong ty. Trong qua trinh lap bao cao tai chfnh rieng nay, Ban Giam d6c can phai:

chon cac chfnh sach ke toan thfch hop va ap dung cac chfnh sach nay mot cach nhat quan;

►thvc hien cac danh gift va utec tfnh mot cach hop 19 va than tong;

►rieu r6 cac chan mix ke toan ap dung cho C6ng ty co duvc tuan thu hay khOng va tat ca nhCrng sai Itch tong y6u so v61 nhCrng chan mvc nay de dvcec trinh bay va giai thfch trong bao cao tai chfnh rieng; va

►lap bao cao tai chfnh rieng ten ca ser nguyen tgc hoat dOng lien tuc trir truting hop kh6ng the cho rang Cong ty se tiep tuc how Ong.

Ban Giam doc chiu trach nhiGm dam bao viec cac s6 sach ice toan thfch hop duvc Iu'u giCr de phan anh tinh hinh tai chInh rieng cua Cong ty, veri min dO chfnh xac hop 19, tai bet k9 theri diem nao va dam bao rang cac s6 sach ke tot!, tuan thu veri he thong ke toan da duvc ap dung. Ban Giam doc cOng chju trach nhiem ye viec quail ly cac tai san cua C6ng ty va do d6 phai thvc hien cac Bien phap thich hqp de ngan chan va phat hien cac hanh vi gian Ian va nhCrng vi pham khac.

Ban Giam MSc cam ket da tuan thu ntang yeu cau neu ten trong viec lap bao cao tai chfnh rieng cho Qu9 I nam 2017.

CONG B6 CUA BAN GIAM Dec

Theo 9 kien dm Ban Giam doc, bao cao tai chfnh rieng kern theo phan anh trung thy'c va hop 19 tinh hinh tai chInh rieng cua C6ng ty vao ngay 31 thang 03 nam 2017, ket qua hoat dOng kinh doanh rieng va tinh hinh Iu'u chuyen ten to rieng cho giai down tai chfnh ket thuc cOng ngay, phO hop v61 cac Chan mvc ke toan Viet Nam, Che dO ke toan doanh nghiep Viet Nam va cac quy djnh phap 19 c6 lien quan den viec lap va trinh bay

p chInh rieng.

Ha NOi, Viet Nam Ngay 28 thang 04 nam 2017

3

TO loan Vingroup — Cong ty CP

BO1a-DN

BANG CAN DOl KE TOAN RIENG Ngay 31 thang 03 nam 2017

Dan vi tlnh: VND A s6 TA/ SAN Th

mi unh* S6 cu6i k)', I S6 elk ki

100 A. TAI SAN NGAN HAN 29.647.033.173.921 27.199.433.210.089

110 L Tien va oho khodn twang during tin 4 1.359.656.754.949 1.360.177.826.566 111 1. Tien 1.352.808.749.628 1.360.177.826.566 112 2. Cac khoan tuang &rang tier' 6.848.005.321 -

120 IL Deu tu, MI chlnh ngen h?n 14.509.260.000 13.372.452.000 121 1. ChOng khoan kinh doanh 5.1 32.369.112.000 32.369.112.000 122 2. Dv phOng Om gift chi:mg khoan

kinh doanh (17.859.852.000) (18.996.660.000)

130 III. Cac khodn phdi thu nan hpn 22.393.416.961.860 15.541.218.687.079 131 1. Phai thu ngen han dm khach hang 6 968.240.437.199 883.517.847.090 132 2. Trd trutec cho ngueri ban ngAn han 583.405.582.001 515.334.735.744 135 3. Phdi thu ye cho vay ngen han 7 18.012.871.516.474 9.916.131.797.015 136 4. Phdi thu ngAn han khac 8 2.860.013.216.357 4.257.348.097.401 137 5. Dv phong phdi thu ngen han kha &A (31.113.790.171) (31.113.790.171)

140 IV. Hang ton kho 9 5.559.442.985.414 5.290.511.327.802 141 1. Hang ton kho 5.559.442.985.414 5.290.511.327.802

150 V. TN sail ngen hpn khdc 320.007.211.698 4.994.152.916.642 151 1. Chi phi tri tuft ngAn han 10 140.434.259.777 114.644.228.064 152 2. Thue GTGT duvc khau tit 155.618.347.171 155.554.083.828 155 3. Tai san ngAn han khac 11 23.954.604.750 4.723.954.604.750

1

4

rOp doan Vingroup — C6ng ty CP

BO1a-DN

BANG CAN DOI KE TOAN RIENG (tiep theo) Ngay 31 thang 03 nam 2017

Dan vi tlnh: VND

M8 s6

TA/ SAN Thu* minh

So cuoi ky So dau ky

200 B. TAI SAN DAI HAN 57.511.242.233.936 55.723.140.138.323

210 L Cdc khan phdi thu dal hpn 237.390.140.000 2.840.560.540.000 215 1. Phdi thu ye cho vay dal han 7 117.200.000.000 2.720.370.400.000 216 2. Phdi thu dal han khac 8 120.190.140.000 120.190.140.000

220 IL TN san c6 dinh 12 213.887.697.798 224.377.279.124 221 1. Tai san co din h hCru hlnh 195.590.049.587 205.775.165.344 222 Nguyen gia 298.471.647.294 298.505.269.512 223 Gia trj hao mon luy ke (102.881.597.707) (92.730.104.168) 227 2. Tai san có dinh vo hlnh 18.297.648.211 18.602.113.780 228 Nguyen gia 43.428.602.509 41.638.580.909 229 Gia trj hao mon luy ke (25.130.954.298) (23.036.467.129)

230 A 13dt Ong san ddu tu, 13 1.718.246.021.338 1.727.150.050.091 231 1. Nguyen gift 1.740.841.614.251 1.740.841.614.251 232 2. Gia trj hao mon luy ke (22.595.592.913) (13.691.564.160)

240 IV. TN san do, dang dal h?n 14 4.718.523.103.027 3.272.046.066.399 242 1. Chi phf xay dlyng cry ban d& dang 4.718.523.103.027 3.272.046.066.399

250 V. Ddu tilt& chlnh dal hpn 50.531.513.858.521 47.566.594.464.074 251 1. Dau tu, vao cong ty con 15.1 49.077.847.962.369 46.106.922.943.969 253 2. Dau tu' gOp von vac) din vj khac 15.3 1.584.777.500.000 1.584.777.500.000 254 4 Di phOng dau tu, tai chinh dai han (151.111.603.848) (145.105.979.895) 255 5 Dau tu' nom giCr den ngay Ciao han 5.2 20.000.000.000 20.000.000.000

260 VI. TN san ddi hpn khdc 91.681.413.252 92.411.738.635 261 1. Chi phf trd tru'&c dai han 10 56.183.979.682 61.545.841.274 262 2. Tai san thue thu nhap hoan Iai 35.497.433.570 30.865.897.361

270 TONG CQNG TAI SAN 87.158.275.407.857 82.922.573.348.412

5

4 0e,SA 0 UP

Nguyen Thj Thu Hien Ka toan tarding

701

6.61.6.1:1 ''' Thj Mai Hoa Tong Giam doc

Tap doan Vingroup — Cong ty CP

BO1a-DN

BANG CAN Doi KE TOAN RIENG (tiep theo)

Ngay 31 thang 03 nam 2017

Dan vi tlnh: VND ma so

NGUON VON Thy& mink

SO cuoi Ick s6 dau k$'

300 C. NQ' PHAI TFtA 46.289.939.909.281 42.084.048.424.735

310 I. My nan h?n 23.430.376.768.585 20.247.646.895.138 311 1. Phai tra nguti ban ngen han 618.572.309.656 729.171.151.368 312 2. Ngi.rol mua tra ten tuft ngen han 2.033.338.445.864 1.401.829.924.191 313 3. Thue 0 cac khoan phai Op Nha

nt.rac 16

685.286.142.337 738.729.948.101 314 4. Phai tra ngutri lao dOng 17.317.928.422 315 5. Chi phi phai tra ngen han 17 1.648.572.675.934 1.333.319.482.091 318 6. Doanh thu chu'a thi/c hien ngen han 5.604.571.488 9.808.000.104 319 7. Phai tra ngen han khac 18 4.472.853.256.637 3.230.056.058.846 320 8. Vay va nq thus tai chinh ngen han 19.1 13.966.149.366.669 12.787.414.402.015

330 IL lolcr dal hon 22.859.563.140.696 21.836.401.529.597 338 1. Vay va nq thus tai chinh dai han 19.2 22.859.563.140.696 21.836.401.529.597

400 D. VON CHO S6 HOU 40.868.335.498.576 40.838.524.923.677

410 L Von chi, so, hay 20 40.868.335.498.576 40.838.524.923.677 411 1. Von gop dm chic ser hCru 26.377.079.540.000 26.377.079.540.000

411a - Co phi& oho thong co quyen bieu quyet 26.377.079.540.000 26.377.079.540.000

412 2. Thang du, von có phen 13.920.405.048.300 13.920.405.048.300 420 3. Qu9 khac thuOc von chi' sdr hCru 31.000.000.000 31.000.000.000 421 4. Lqi nhuan sau thue chira phan ph& 539.850.910.276 510.040.335.377

421a - Lqi nhuan sau thue chi/a phan ph& IOy Ice den cuoi kif tuft 510.040.335.377 94.895.396.911

421b - Lqi nhuan sau thue chu'a phan ph& k9 nay 29.810.574.899 415.144.938.466

440 TONG CQNG NGUON VON 87.158.275.407.857 82.922.573.348.412

Thj Huy& Ngirtri lap

Ngay 28 thong 04 nam 2017

6

Tap loan Vingroup — COng ty CP BAO CAO KET QUA HOAT SONG KINH DOANH QUY I NAM 2017

B02a-DN

Ma s6

CH( TIEU Thuyet mink

Qujr I - 2017 Quii 1- 2016 Nam 2017 Nam 2016

01 1. Doanh thu ban hang va cung cap dich vu 21.1 970,364,453,838 271,986,129,830 970,364,453,838 271,986,129,830 02 2. Cac khoan giam triv doanh thu 21.1 - _ - .

10 3. Doanh thu than vi ban hang va cung cap 21.1 dich vu 970,364,453,838 271,986,129,830 970,364,453,838 271,986,129,830

11 4. Gia v6n hang ban 22 499,082,439,690 171,731,816,945 499,082,439,690 171,731,816,945 20 5. Lai nhu4n gOp v6 ban hang va cung cap

dich vu 471,282,014,148 100,254,312,885 471,282,014,148 100,254,312,885 21 6. Doanh thu host (flOng tai chinh 21.2 371,733,798,870 2,174,290,685,768 371,733,798,870 2,174,290,685,768 22 7. Chi phi tai chinh 23 693,344,177,919 872,638,907,665 693,344,177,919 872,638,907,665 23 - Trong d6: Chi phi lai vay 688,360,361,966 783,300,221,121 688,360,361,966 783,300,221,121 25 9. Chi phi ban hang 94,390,400,809 6,264,314,161 94,390,400,809 6,264,314,161 26 10. Chi phi quan 19 doanh nghlOp 13,284,987,909 106,614,259,381 13,284,987,909 106,614,259,381 30 11. Lai nhOn than tir host dOng kinh doanh 41,996,246,381 1,289,027,517,446 41,996,246,381 1,289,027,517,446 31 12. Thu nha'p khac 24 1,945,337,476 1,097,367,290 1,945,337,476 1,097,367,290 32 13. Chi phi khac , 24 1,112,703,942 751,974,080 1,112,703,942 751,974,080 40 14. (L6)I191 nhuan khac 24 832,633,534 345,393,210 832,633,534 345,393,210 50 15. TOng loi nhuan leo toan trunfrc thu6 42,828,879,915 1,289,372,910,656 42,828,879,915 1,289,372,910,656 51 16. Chi phi thue TNDN hiOn hanh 25 17,649,841,225 815,375,001 17,649,841,225 815,375,001 52 17. Thu nhap that TNDN hoan lai 25 (4,631,536,209) (1,013,664,733) (4,631,536,209) (1,013,664,733)

60 18. Loi nhu4n sau thue TNDN 29,810,574,899 1,289,571,200,388 29,810,574,899 1,289,571,200,388

Ng6 Thi Huy& Ngu,6i lap


Nguyen Thi Thu Hien Ke toan tru'&ng

Duang Thi Mai Hoa Tong Giam Ci6c

7

TOp loan Vingroup — Cong ty CP

B03a-DN

BAO CAO CHUYEN TIEN Te RIENG cho nam tai chinh kat thOc ngdy 31 thang 03 nam 2017

Dan vi tInh: VND

ma so

CHT TIEU Th unh

t ye mi

Nam 2017 Nam 2016

I. LU'U CHUYEN TIEN TU' HOAT DING KINH DOANH

01 Liri nhuan trutv thug 42.828.879.915 1.289.372.910.656 Dieu chInh cho cac khoan:

02 Khau hao va hao mon 21.183.631.679 10.536.709.215 03 Thay di cac khodn di, phong 4.868.815.953 94.831.065.413 04 L6/(Lai) chenh Itch ty gia - (219.373.156.249) 05 Lai Kr host dOng du tu, (371.733.798.870) (1.954.917.529.519) 06 Chi phi lai vay 688.360.361.966 783.300.221.121

08 Lt7i nhu*n tip host dOng kinh doanh trtverc thay d81 v6n Iu'u dOng 385.507.890.643 3.750.220.637

09 Gidm/(tang) cac khoan phai thu (120.987.595.986) (191.509.874.988) 10 Giam/ (tang) hang ton kho 599.761.954.882 (189.256.234.473) 11 Tang cac khodn phai trd (kh6ng ke 'Ai vay

phdi trd, thus thu nhdp doanh nghidp phdi Op) 778.127.668.061 (287.910.894.152)

12 Gidm chi phi tra trutic (40.205.283.015) (22.981.571.737) 14 Tien iai vay da trd (542.760.977.635) (402.459.399.454) 15 Thue thu nhdp doanh nghidp da nOp (66.371.906.432) (7.120.779.636)

20 Lu'u thwart ti4n thuin sip dyng vao hoot dt)ng kinh doanh 993.071.750.518 (1.097.488.533.803) II. LU'U CHUYEN TIEN TI)' HOAT DQNG DAU

TU'

21 Tien chi de mua sam, xay dy'ng tai san có djnh va cac tai san dai han khac (1.600.138.125.704) (382.293.810.158)

23 Tien chi cho vay, mua cac cong cv np' dm dan vj khdc (10.810.009.848.748) (4.251.283.454.632)

24 Tien thu hoi cho vay, ban Iai cong cv no' dm dan vj khac 5.176.885.504.303 5.984.186.801.517

25 Tien chi dau tu, gop von vao elan vj khac (trO' di ten thu ye) (581.552.658.400) (6.323.278.356.800)

26 Tien thu hoi dau tu, Op von vao dan vj khac (trO' di ten do dan vj bj thanh Iji nam giO,) 4.186.073.055.304 5.115.894.553.800

27 Tien thu la' cho vay, co tin va lqi nhudn duvc chia 360.702.397.567 2.785.611.013.893

30 Ltru chuyan tien thuan sip dyng vao host dOng diu ttr (3.268.039.675.678) 2.928.836.747.620

8

TO (loan Vingroup — C6ng ty CP B03a-DN

BAO CAO CHUYEN TIEN re RIENG (tiep then) cho nam tai chinh ket thiic ngay 31 thang 03 nam 2017

Dan vi tInh: VND

ma s6 CHI TIEU Thu

nhyet

mi Nam 2017 Nam 2016

III. LU'U CHUYEN TIEN TU' HOAT DQNG TAI CHINH

33 Tien thu tit di vay 5.827.037.747.963 10.783.760.328.628 34 Tien chi tra ncr goo vay (3.552.590.894.420) (12.987.385.984.638)

40 Um chuylin tien than Ur hot dOng MI chinh 2.274.446.853.543 (2.203.625.656.010)

50 Ltru chuy6n tien than trong ky (521.071.617) (372.277.442.193)

60 Tan va Wong duong tien diu ky 1.360.177.826.566 1.071.293.410.389

61 Anh hithng dm thay GI& ty' gia h6i doai quy di ngoai 4 - 3.372.405

70 Tien va twang dtrang tien cu6i ky 4 1.359.656.754.949 699.019.340.601

Ng6 Thj Huyen Ngutri lap

Nguyen Thj Thu Hien K6 toan tru'&ng

Du, Hoa Tong Giam doc


9

TOp (loan Vingroup — C6ng ty CP B09a-DN

THUYET MINH BAO CAO TAI CHINH RING Quji I nam 2017

1. THONG TIN DOANH NGHleP

Tap down Vingroup - C6ng ty CP ("Cong ty") la mOt cong ty c6 phan duvc thanh lap tai Viet Nam theo Giay chOing nhan dung k9 kinh doanh s6 0103001016 do Sae Ke hooch va Diu tu' thanh ph6 Ha NQi cep vao ngay 3 thang 5 nam 2002 va duvc cep lai Giay chOing nhan clang k9 kinh doanh so 0101245486 vao ngay 12 thang 5 nam 2010. C6ng ty sau dO nhan duvc cac Giay chOing nhan clang k9 kinh doanh sera doi vO'i lin gin nhat la lin thOi 63 duicyc cep ngay 28 thang 02 nam 2017.

C6 phi& cua COng ty eta duvc chfnh thin giao djch tai Sde Giao djch ChOing khoan thanh ph6 F16 Chi Minh 14 tit ngay 19 thang 9 nam 2007 theo Quyet djnh s6 106/QD-TTGDHCM do Gam d6c SO' Giao djch ChOing khoan thanh ph6 H6 Chi Minh ky ngay 7 thang 9 nam 2007.

Hoat Ong chfnh cua Cong ty trong k9 la dau tu,, xay dying va kinh doanh bat Ong sin; ten hanh cac hoat dOng huy dOng von, diu tu, gOp von; va cung cep cac djch vu hanh chfnh van phong tong hap.

Cong ty CO try sei chfnh tai s6 7, &rang Bang Lang 1, khu dO thj sinh thai Vinhomes Riverside, phuting Viet Hung, quan Long Bien, thanh ph6 Ha NQi, Viet Nam. COng ty CO mOt chi nhanh CO dja chi tai s6 72, ph6 Le Thanh TOn va 45A, ph6 Ly Ty, Trong, phuideng Ben Nghe, quan 1, thanh ph6 H6 Chi Minh, Viet Nam.

Tai ngay 31 thang 3 nam 2017, C6ng ty c6 53 Ong ty con. Th6ng tin chi tiit ye cac cong ty con va ti" le bet quyet, t9 le Iqi Ich cua C6ng ty trong cac Ong ty con nay &vac trinh bay tai Phy lyc 1.

2. Ca SO' TRiNH BAY

2.1 Chan myv va Ch6 ‘10 k6 toan 6p dyng

Bao coo tai chfnh rieng cua Cong ty duiac trinh bay bang ding Viet Nam ("VW:0") phO hap vai CFA dO Ice toan doanh nghiep Viet Nam va cac Chan rnyic K6 toan Viet Nam do BO Tai chfnh ban hanh theo:

► Quyet djnh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ye viec ban hanh b6n Chan msjic Ke toan Viet Nam (Dot 1);

► Quyet djnh s6 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ye viec ban hanh sau Chan rnyic Ke toan Viet Nam (Dot 2);

► Quyet djnh s6 234/2003/Q0-BTC ngay 30 thang 12 nam 2003 ye viec ban hanh sau Chan mix Ke toan Viet Nam (Dot 3);

► Quyet djnh s6 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ye viec ban hanh sau Chan myic Ke toan Viet Nam (Dot 4); va

► Quyet djnh s6 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ye viec ban hanh b6n Chan mem Ke toan Viet Nam (Dot 5).

Theo do, boo coo tai chfnh rieng &vac trinh bay kern theo va viec sir dyng boo coo nay khOng danh cho cac d6i tuvng khOng duvc cung cep cac thong tin ye cac thO tyc va nguyen tac va thOng le Ice toan tai Viet Nam va han nea khOng duiqc chu djnh trinh bay tinh hlnh tai chfnh, kat qua hoat Ong kinh doanh va luu chuyin ben to theo cac nguyen tac vfi th6ng le ke toan duvc chap nhan Ong rai & cac nutic va lanh th6 khac ngoai Viet Nam.

10

Gong ty Vingroup — C6ng ty CP B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (ti4p theo) Quy I nam 2017

2. cast,' TRINH BAY (tiep theo)

2.2 Hinh thu'c s6 ke todn dp ding

Hinh thirc s6 Ice town ap dyng duvc dang 4( dm C6ng ty la Nhat ky chung.

2.3 Men 0 ke todn

Nien CIO ke toan ap dung cho viec lap bao cao tai chit-1h rieng bat du tit ngay 1 thang 1 va kat th0c ngay 31 thang 12.

2.4 Dan vj Wen tO ghl s6 log todn

Bao cao tai chInh rieng duvc lap bang dan vj tien to dm C6ng ty la VND.

3 TOM TAT CAC CHINH SACH KE TOAN CHU YEU

3,1 Tien va oho khodn twang throw tien

Tien va cac khodn twang duvng ten bao g6m tier, mOt tai qq, ti6n girl ngan hang, cac khodn dau tu' ngan han co thsfyi han g6c khong qua ba thang, c6 tinh thanh khodn cao, c6 kha nang chuyen di de Bang thanh cac luvng ben xac djnh va khOng c6 nhieu riii To trong chuyen d6i thanh tier'.

3,2 Hang ton kho

Bat Ong sin eta ban

Bet dung sin duvc mua hoc duvc xay dkrng de ban trong qua trinh hopt Ong binh thireing cua C6ng ty, kh6ng phdi de cho thus hoc cher tang gia, duvc ghi nhan la hang ton kho theo gia thap han giCra gia thanh de du'a m6i san pham den vj tri va dieu kien hien tai va gia trj thuan c6 the thkrc hien &roc.

Gift thanh cua hang ton kho bao g6m: ► Chi phi ten sir dyng dat va tien thus at;

► Chi phi xay dkrng tra cho nha thau;

► Chi phf iai vay, chi phi kr yen, thiet Ice, chi phf san lap, den 1)0 gal phong mat bang, phi ter yen, thus chuyen nhirong dat, chi phf quit, ly xay dkrng chung, va cac chi phi lien quan khac.

Gia trj thuan co the thkrc hien duvc la gia ban t.rdec tinh dm hang ton kho trong dieu kien kinh doanh binh thu'o'ng, dkra tren gia thj trierng vao ngay bao cao, tar chi phi vac tinh de hoan thanh va chi phf ban hang u,drc tinh.

Gift von dm bet dOng san eta ban eft.rac ghi nhan ten bao cao kat qua host dOng kinh doanh rieng dkra ten cac chi phi trkrc tiep tao thanh bet dOng sin d6 va chi phf chung duvc phan b6 ten ca s& dien tfch Wang Ong cua bet dOng san d6.

Hang t6n kho khac

Hang ton kho duvc ghi nhan theo gia thap han giCra gia thanh de dt.ra m6i san pham den vj trf va dieu kien hien tai IA gia trj thuan c6 the thkrc hien duvc.

Gia tri thuan co the thkrc hien (Iliac la gib ban vac tfrth dm hang ton kho trong dieu kien kinh doanh binh tht.r&ng tar chi phf irdec tfnh de hoan thanh va chi phf ban hang irdec tInh.

C6ng ty ap dyng phvang phap ke khai thu'O'ng xuyen de hach town hang ton kho, trong d6 gia trj cua hang ton kho duvc xac djnh theo gia von thkrc to theo phirang phap nhap trutec, xuat tuft.

11

TOp loan Vingroup — Cong ty CP B09a-DN THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Qu9 I nem 2017

3 TOM TAT CAC CHINH SACH KE TOAN CHID yto (ti6p theo)

3,2 Hang ton kho (tiep theo)

phOng giam gia hang ton kho

Dkr phong cho hang ton kho duvc trich lep cho phen gia trj du, kien bj ton thet do cac khan suy gam trong gia trj (do Om gia, hu' hong, kern phem chit, 161 thoei v.v.) c6 the xdy ra dOi v61 nguyen vdt lieu, thanh phem, hang hod ton kho thu0c guy& set hCru cua COng ty duia ten bAng ch(rng hop ljf ye skr suy giam gia trj tai ngdy ket th0c ky ke toan. S6 tang ho0c giam khoan du, phong gidm gid hang ton kho duvc hach toan vao gia von hang ban trong ky.

3,3 Cac khodn phdi thu

Cdc khoin phdi thu dlivc trinh bay ten bao cao tai chinh hang theo gia trj ghi s6 cac khan phdi thu tO, khach hang va phdi thu khac sau khi con tax cac khodn du, phong duvc lep cho cac khodn phdi thu kh6 d6i.

Du, ph6ng no' phdi thu kh6 d6i the hien Oen gia trj cua cac khoan phdi thu ma Cong ty du, kien kh6ng c6 khd nang thu hoi tai ngay ket thec ky ke toan. Tang ho0c gidm so du' tai khodn dkr phong duvc hach toan vao chi phi quan 19 doanh nghiep trong bao cao tai chinh rieng.

3,4 MI san c6 djnh him hinh

Tai san c6 dinh hCru hinh duvc the hien theo nguyen gia ter di gid trj hao mon lay ke.

Nguyen gia tai san co djnh bao gia mua va nhCrng chi phi c6 lien quan tru,c tier) den viec diva tai san vao hoat Ong nhu' du, kien. Cac chi phi mua sem, nang cop va dOi mcfli tai san c6 djnh duvc ghi tang nguyen gia cua tai san va chi phi bao tri, sCra chCra duvc hach town vac) ket qud hoat Ong kinh doanh rieng khi phat sinh.

Khi tai san duvc ban hay thanh 19, nguyen gia va gia tri hao mon lOy ke duvc x6a s6 va cac khodn lei 16 phat sinh do thanh 19 tai san duvc hach Wan vao ket qua hoat Ong kinh doanh rieng.

3,5 TN san c6 djnh vi5 hinh

Tai san c6 djnh v6 hinh duvc ghi nhdn theo nguyen gia trip di gia trj hao mon lay ke. Nguyen gia tai san co djnh v6 hlnh bao gia mua va nhO'ng chi phi c6 lien quan tru,c tier) den viec diva tai san vao sir dung nhu' thy kien.

Cac chi phi nang cep va doi mcfri tai san c6 djnh v6 hinh duvc ghi tang nguyen gia cue tai san va cac chi phi khac duvc hach toan vao ket qua hoat Ong kinh doanh rieng khi phat sinh.

Khi tai san co djnh v6 hinh duvc ban hay thanh 19, nguyen gia va gia trj hao mon lay Ice dircic x6a s6 va cac khodn Iai 16 phat sinh do thanh Iy tai san &Km hach toan vao ket qud hoat Ong kinh doanh rieng.

12

Tip doan Vingroup — C6ng ty CP B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Qu9I nam 2017

3. TOM TAT CAC CHiNH SACH KE TOAN CHU Yell (tiep theo)

3,6 Kau hao va hao mon

Khau hao va khau trO, tai san cO djnh hCru hinh va tai san cO djnh vet hinh duvc trfch theo phirang phap khau hao doing thing trong suOt theri gian hCru dung tick tInh cua cac tai san nhu' sau:

Nha cira vat kik' truc May mac va thiet bj PI-Krung tian van tai Thiet bj, dung cu quart 19 Phan rn6rn may tfnh

38 nam 3- 10 nam 3- 10 nam 3 - 5 nam 3 - 8 nam

3,7 13gt (song san (sau tu'

BAt Ong san dau tu' duvc the hien theo nguyen gia bao gom ca cac chi phf giao dich lien quan tar di gia trj hao men lOy ke.

Cdc khoan chi phf lien quan den bet dOng san dau tu' phat sinh sau ghi nhan ban elk duvc hach toan vao gia trj con lai dm bet Ong san dau tu' khi C6ng ty c6 khi nang thu du,ac cac lai fch kinh to trong tiring lai nhieu han mirc hoat dOng duvc danh gia ban dau dm bet dOng san dau tu' do.

Khau hao va khau tar bet dOng san dau tu' duvc trfch theo phtyang phap khau hao doing thing trong au& theri gian hCru dung vac tinh cua cac bet dOng san nhty sau:

Nha dm, vat kik tritc 30 - 50 nam

Quyen sir dung at &vac ghi nhan la bet Ong san dau tu, bao gam guy& sir dung dat c6 theri han (suit cap cho COng ty nhern muc each phat then cac bet dOng san dau kr. Cac guy& st), dung dat c6 theri han da &vac trfch khau hao trong suet thai han dirac cap phep.

Bet Ong san dau tu, kh6ng con duvc trinh bay trong bang can d6i ke toan rieng sau khi da ban hoac sau khi bet dOng san au tu, da kh6ng con dirac sir dung va xet they khong thu duvc lai fch kinh to trong timing lai ter viac thanh ly bet dOng san dau tty do. Chenh Idch giCra ben thu thuan ter viac ban tai san vii gia trj con lai dm bet Ong san dau tu, duvc ghi nhan vao kat qua hoat dOng kinh doanh rieng trong k9 thanh 19.

Mac chuyen ter bet dOng san chit s& hCru sir dung thanh bet dOng san dau by chi khi c6 sty thay doi ye muc dfch sir dung nhu' twang hap chit s& hCru chum dirt sir dung tai san d6 va bet dau cho ben khac thus hoat dOng hoac khi kat thOc giai doan xay dying. Mac chuyen to, bet dOng san dau tu' sang bet dOng san chit s& hCru sir dung hay hang ton kho chi khi c6 su' thay doi ye muc dfch sir dung nhu' cac twang hap chit s&hCru bet dau sir dung tai san nay hoac bet dau trier, khai cho muc dfch ban. Viac •

chuyen tir bet Ong san dau by sang bet dOng san chit se' hCru sir dung hoac hang ton kho khong lam thay doi nguyen gia hay gia trj con lai cita bet dOng san tai ngay chuyen d6i.

3,8 Chi phi di vay

Chi phf di vay bao g6m lai ten vay va cac chi phi khac phat sinh lien quan trtyc tiep den cac khoan vay cua doanh nghiap. Chi phf di vay dirac hach toan nhu, chi phf phat sinh trong ky ngoai trey cac khoan (suit von hoa nhu, theo nOi dung dm doan tiep theo.

Chi phi di vay lien quan tru,c tiep den viec mua sam, xay dying hoac hinh thanh mOt tai san cu the can c6 mOt theri gian du dai de c6 the dim vao sir dung theo muc dfch djnh tuft hoac de ban duvc von h6a vac) nguyen gia cua tai san do.

3,9 Chi phi 64 truft

Chi phf tra tnyac bao gom cac chi phi tra tn.rerc ng6n han hoac chi phf tra trirac dal han ten bang can d6i ke toan rieng va duvc phan b6 trong khoang theri gian tra truck hoac thai gian cac 191 fch kinh to tiring Crng duvc tao ra tir cac chi phi nay.

13

Tap loan Vingroup —Cong ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (bap theo) Qujf I nam 2017

3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (bap theo)

3,9 Chi ph! tra tru,o,c (ti4p theo)

Chi phi tra trvbc dai han bao gam chi phi thud (fat dai han tra trutec va cac chi phi tra trvcfrc khac mang lei lai ich kinh ta trong khodng thoi gian ten mQt chu ky kinh doanh thong thverng.

3.10 Cdc khodn dau tu,

Dau tu' vac cong ty con

Cac khoin dau tit vao cac cong ty con ma trong do C6ng ty nem guy& kiem soat dvac trinh bay theo phvang phap gia g6c ten bang can d6i ke toan hang.

Cac khoin phan ph6i lai nhuan ma C6ng ty nhan dvac tir s6 lqi nhuan lOy ke cOa cac cong ty con sau ngay C6ng ty nam quyen kiem soat dvac ghi vac) kat qui hoat Ong kinh doanh rieng cua Cong ty. Cac khaki phan ph6i khac dvac xem nhv phan thu h6i cua cac khoin dau tut va dvac trO, vao gia trj dau

Dau tu, vac cong ty lien kat

Cac khoin dau tut vao cac cong ty lien kat ma trong d6 Cong ty c6 anh hurting clang Ice dvac trinh bay theo phvang phap gia g6c tren bang can d6i ke toan rieng.

Cac khoin phan phoi lai nhuen tu, s6 Igi nhuan thuan lOy ke cua cac cong ty lien kat sau ngay C6ng ty c6 anh hveng clang ke dvqc phan b6 vac, ket qui hoat dOng kinh doanh trong ky cua C6ng ty. Cac khoin phan ph6i khac dvqc xem nhu' phan thu h6i cac khoin dau tv va dvac ter vao gia tri dau tu,.

Chung khoan kinh doanh va dau ttr g6p v6n vao clan vj khdc

ChUng khoan kinh doanh va dau Op von vao dan vj khac dtivc ghi nhan theo gia mua thvc te.

Du phong giam gid to cac khodn chirng khoan kinh doanh va cac khodn dau tu' g6p v6n

phong dvac lap cho viec giam gia trj cua cac khoin chirng khoan kinh doanh va cac khodn dau tu, Op von vao ngay kat thOc kjf ke toan theo huteng den cCia ThOng ttr 228/209/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam 2009 duvc siva dOi, b6 sung Uri Thong tu, 89/2013/TT-BTC do BO TN chinh ban hanh ngay 28 thang 6 nam 2013. Tang hoec Om so dir tai khoin dv phong dm/6 hach toan vac) chi phi tai chinh trong bao cao kat qui hoat Ong kinh doanh rieng.

Dau tu' nam girl' den ngay dao hpn

Cac khoin dau tut nam giCr den ngay dao han dvqc ghi nhan theo gia goc. Sau khi nhen ban dau, cac khoin dau tut nay dvac ghi nhan theo gia trj c6 the thu h6i. Cac khoin suy giam gia tri cua khodn dau tu, neu phat sinh dvac ivch toan vao chi phi trong ky va gam trip trtyc tidp gia trj dau tit

3.11 Cac khan phai tra va chi ph! trlch trutrc

Cac khoin phdi tra va chi phi trich tuft duvc ghi nhen cho so tien phai tra trong tvang lai lien quan den hang Ma va dich vu da nhan dvac kh6ng phv thuOc vao viec COng ty da nhen dvqc h6a dan cua nha cung cap hay chva. Cac khoin phai tra nha thau xay dv'ng cho dv an bet dOng san (Iliac ghi nhen theo Wen bin nghiem thu khOi lircyng giCra hai ben, khong phua thuQc vao viec C6ng ty da nhan dvac h6a dan cua nha cung cap hay chva.

14

TOp down Vingroup —Cong ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (trap theo) QujcInam 2017

3. TOM TAT CAC CHINN SACH KE TOAN CHU YEU (ti6p theo)

3.12 Try, cap that vi(ic phai tra

Trq cap thai viec cho nhan vien duvc trfch trverc vac) cu6i m6i ky bAo cAo cho toan b0 nguitci lao dOng da lam viec tai C6ng ty dvqc han 12 thAng cho den ngay 31 thAng 12 nam 2008 v6i mirc trfch cho moi nam lam vi0c tinh den ngay 31 thAng 12 nam 2008 beng mOt neva mirc Ivang binh quan thAng theo Lust Lao dOng, Lust bdo hiem xa hOi va cac van bin hutrrig den c6 lien quan. MOT luang blnh quan thang de tfnh tro' cap thai viec se dvqc dieu chinh vao cu6i m61 ky bAo cao theo mirc Ivang blnh quan cOa sau thang gan nhat tfnh den thoci diem lip bao cao. Phan tang len trong khodn trfch trvac nay se

ghi nhan vao bto cAo ket qua kinh doanh rieng.

Khoin trq cap th6i viec trfch tuft nay dvac sir dung de tra to' cap thai viec cho ngu'O'i lao dOng khi cham dirt hqp dong lao dOng theo Dieu 48 dm BO lust Lao dOng.

3.13 Cric khan cly, phong

Cling ty ghi nhan du, phong khi c6 nghTa vu nq hiOn tai (nghTa vu phap l hoc nghTa vu lien dai) IA ket qua cOa mOt sv kien da xdy ra trong qua khir. Viec thanh toan nghTa vu nq nay c6 the se den den sv gidm sut ye nhCrng lqi ich kinh to va C6ng ty c6 the ra duvc mOt Lem tfnh clang tin cay ye gid tri cua nghTa vu nq do.

Khi Cling ty cho rang mOt phan hoc toan b0 chi phf de thanh toan mOt khodn dv phong se &vac hoar) lai 1)61 mOt ben thin ba, of du nhu' th6ng qua ticyp Ciong bao hiem, khodn b6i hoAn nay chi duvc ghi nhin IA mOt tai san rieng biet khi viec nhin duvc b6i hoar' IA gan nhu' chic chin. Chi phf lien quan den cac khoin dv phOng &Km hach toan vac) ket qua host Ong kinh doanh rieng sau khi da trir di cac khodn b6i hoan.

Neu inh huteng ve gia trj theri gian cua an IA tong y6u thi gia tri cOa mOt khodn dt,r phong can duvc chiet khau ye gia trj hiOn WI sir dung fill, chiet khau la b)10 trutcc thug va phdn Anh re) nhCrng rOi ro cu the dm khodn nq d6. Khi gia tri cua khodn dv' phong dvqc chiet khau, phan tang len theo thO'i gian cua khodn dv' phong dirqc ghi nhin IA chi phi tai chinh.

3.14 Cac nghlipp vy bang ngopi

Cac nghiep vu phat sinh bang cac dan vj ten is khAc vdci elan vj tien is ke toan cua Cong ty duvc hach toan theo giA giao dich thv'c to vao ngay Ott sinh nghi0p vu theo nguyen tic sau:

- NghiOp vu lam phat sinh cac khodn phdi tit dkro'c hach toan theo tic gid ban cua ngan hang thvang mai nai C6ng ty dv kien giao dich.

- Giao dich mua sam tai san hoc cac khodn chi phi duvc thanh toan ngay bang ngoai is (kh6ng qua cac tai khodn phai tit) duvc hach toan theo ty gia mua cOa ngan hang thvang mai nai Cling ty thvc hien thanh toan.

Tai ngay ket thim kjc ke toan, cac khodn muc tien is c6 g6c ngoai is duvc danh giA 'pi theo t) giA giao dich thv'c t6 tai ngay dm bang can d6i ke toan theo nguyen tac sau:

Cac khoan muc ten is duvc phan loci IA tai san dvqc hach toan theo tjc giA mua cua ngan hang thvang mai nai Cong ty thverng xuyen c6 giao dich. Cac khodn mix tien t0 dvqc phan loci IA nq phai tra dvqc hach toan theo gia bAn cua ngan hang thvang mai nai Cong ty thu'O'ng xuyen c6 giao dich.

Tat a cac khodn chenh Inch ty gia thv'c to phdt sinh trong kjc va chenh Inch do danh gia lai s6 dv tien to c6 g6c ngoai te cu6i k9' dvqc hach toan vao lc& qui host dOng kinh doanh rieng.

15

Tap Goan Vingroup —Cong ty CP B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Qu9 I nam 2017

3. TOM TAT CAC CHINE! SACH Ke TOAN CHU YEU (tiep theo)

3.15 Chi phi phat hanh trai phieu

Chi phi phat hanh trai phi& du,qc phan clan ph0 hop v6i 1(9 han trai phi& theo phirang phap duteng thing va ghi nhan vao chi phi tai chinh hoec von h6a. Tai th6i diem ghi nhan ban du, chi phi phat hanh trai phi& duvc ghi giam menh gia cua trai phieu. Dinh k9, ke toan phan bó chi phi phat hanh trai phi& bang cach ghi tang gia trj menh gia trai phi& va ghi nhan vao chi phi tai chinh hoc von h6a phi) hqp v6i viec ghi nhan lai vay phai tra cOa trai phieu.

3.16 CO phi& guff

Cac c6ng cy yen chi s& hCru du,qc Cong ty mua lai (co phi& qu9) duvc ghi nhan theo nguyen gia va ter vao von chO ser hCru. Cong ty kh6ng ghi nhan cac khoan iai/(I6) khi mua, ban, phat hanh hoac huy cac c6ng cy von chi) s& hCru cOa mlnh.

3.17 Phan chia 19,1 nhun

Lqi nhuen thuan sau thus thu nhap doanh nghiep c6 the duvc chia cho cac nha dau tu' sau khi duvc Dai hOi Clang c6 &gig phe duyet va sau khi eta trich lap cac qu9 dkr phOng theo Dieu le C6ng ty va cac quy dinh cua phap luat Viet Nam.

C6ng ty trich lap cac qu9 du, pilot-1g tit lqi nhuan thuan sau thus thu nhap doanh nghiep cua C6ng ty theo de nghj cua HOi &mg Quin trj N/A duvc cac co &mg phe duyet tai dai hOi dong c6 (long thu'ong nien.

3.18 Ghl nhan doanh thu

Doanh thu duvc ghi nhan khi C6ng ty cd khi nang nhan duvc cac lqi ich kinh to c6 the xac djnh duvc mQt cach chic chin. Doanh thu duvc xac dinh theo gia trj hop 19 cua cac khoin da thu hoec se thu du,qc sau khi trey di cac khoan chi& khau thirang mai, Om gia hang ban va hang ban bj tra lai.

Cac dieu ki'n ghi nhan cu the sau day cOng phai duvc dap Ong khi ghi nhan doanh thu:

Doanh thu chuyen nhuvng bet Ong san

Doanh thu chuyen nhuvng bet dOng san dirqc ghi nhan khi phan 16n cac rui ro va lqi ich gen lien vdri guy& s& hCru bet dOng san duvc chuyen giao cho ngu,61 mua.

Doanh thu cho thud bet Ong san

Doanh thu cho thud bet Ong san duvc ghi nhan ten bao cao kit qua hoat Ong kinh doanh theo phirang phap dutrng thing dy'a ten theri han cOa hop dong thud.

Doanh thu tif ban hang h6a

Doanh thu ter ban hang hda duvc ghi nhan khi cac rui ro tong yeti va cac quyen s& hCru hang h6a da dim chuyen sang ngu,stri mua, thuteng la trung v61 viec chuyen giao hang h6a.

Doanh thu cung cep djch vy

Doanh thu cung cep djch vy duvc ghi nhen khi cac dich vu duvc cung cep cho khach hang.

Thu nh$p tel hoot Ong kinh doanh chang khoan/chuyen nhuceng v6n

Thu nhep ter hoat dOng kinh doanh chirng khoan va chuyen nhuvng von duvc xac djnh la phan chenh loch giCra gia ban IA gia von chi:mg khoan. Thu nhap nay duvc ghi nhan vao ngay phat sinh giao djch, tin la khi hop dong chuyen nhuvng duvc thu,c hien.

16

TOp down Vingroup — Cong ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (bap theo) Quy I nam 2017

3. TOM TAT CAC CHINH SACH Kt TOAN CHO YEU (tiep theo)

3.18 Ghi nh.pn doanh thu (tier) theo)

Tien Ix

Doanh thu duvc ghi nhin khi tien laf phat sinh ten ca s& don tfch (CO tfnh den loi tin ma tai san dem lai) tar khi khd nang thu h6i ten lai khong chic chin.

c6 toy

Co tin duvc ghi nhin la doanh thu khi guy& lqi duvc nhin co tin cua Cong ty vai tu' cach la nha dou tu' &Jac xac djnh.

3.19 Thud

Thug thu nh$p hien hanh

TM san thui thu nhip va thui thu nhap phdi nOp cho nam hien hanh va cac nam truck duvc xac djnh bang so ben du, kien phai nOp cho (hoec duvc thu h6i tir) ca quan thus, dyra ten cac min thus suet va cac luat thug c6 hieu Iyrc din ngay kit thOc nien dO Ice toan.

Thui thu nhOp hien hanh dirac ghi nhan vac kit qui host dOng kinh doanh ngopi trir tru'o'ng hap thus thu nhip phat sinh lien quan din mOt khodn myc duvc ghi thing vac von chi.' so hCru, trong trt.rerng hap nay, thus thu nhip hien hanh cling duvc ghi nhan tivc bap vac von chu se' hCru.

Cong ty chi duvc 130 tar cac tai san thus thu nhap hien hanh va thui thu nh$p hien hanh phdi tit khi COng ty c6 guy& hap phap duvc bu trir giOs tai san thus thu nhap hien hanh vbi thug thu nhip hien hanh phdi nOp va doanh nghiep dy' djnh thanh town thug thu nhap hien hanh phdi trd va tai san thus thu nhap hien hanh ten ca s& than.

Thus thu nhap hoan lai

Thui thu nhOp hoan lai duvc xac djnh cho cac khodn chenh loch tam theri tai ngay kit thUc ky Ice town nam giCra ca s& tfnh thus thu nhap cua cac tai san va no, phdi tra va gia trj ghi s6 cOa chung cho myc dfch bac cao tai chfnh hang.

Thui thu nhOp hoan Iai phdi trd duvc ghi nhan cho tit ca cac khoan chenh loch tam thdei chju thus, ngoai trCr:

17

TOp doan Vingroup — C6ng ty CP B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (ti6p theo) Quy I nam 2017

3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (ti6p theo)

3.20 Thue (ti6p theo)

► Thue thu nhep hoan lai phdi tra phat sinh tip ghi nhan ban du cOa mOt tai san hay no' phdi tra ter mOt giao djch ma giao djch nay kh6ng c6 drth huteng den lqi nhuan ke toan hoac 191 nhuan tfnh thug thu nhap (hoac 16 tfnh thug) tai th61 diem phat sinh giao djch;

► Cac chenh lech tam thai chju thug ggn lien veri cac khodn Clau tu' vao Ong ty con, cung ty lien kit va cac khodn von Op lien doanh khi c6 khd nang kiem soat theri gian hoan nhep khoan chenh lenh tam theri va chgc chgn khodn chenh lech tam theri se kh6ng &Jac hoan nhap trong Wang lai c6 the city doan.

Tai san thus thu nhap hoan lai can duvc ghi nhan cho tat ca cac chenh Itch tam theri duvc khgu MY, gia trj diyac khgu trey chuyen sang cac nam sau cua cac khodn 16 tinh thus va cac khodn u'u dai thus chira sir dung, khi chgc chgn trong twang Iai se c6 lqi nhuan firth thue de sir dung nhCrng chenh lech tam theri duvc khgu tar, cac khodn 16 tit-1h thue va cac u'u dai thue chu'a sir dung nay, ngoai tic

► Tai san thue hoan Iai phat sinh tip ghi nhan ban du dm mOt tai san hoac na phdi tra ter mOt giao djch ma giao djch nay kh6ng c6 dnh hu'&ng den lai nhuen ko toan hoac lai nhuan tfnh thue thu nhep (hoac I6 tinh thue) tai theri diem phat sinh giao djch;

► D6i yeti cac chenh lech tam theri duvc khau trey phat sinh ter cac khoan dau vao cac c6ng ty con, c6ng ty lien ket va cac khodn von g6p lien doanh, tai san thue thu nhap hoan lai duvc ghi nhan khi chgc chgn la chenh Ienh tam th61 se duvc hoar, nhap trong twang Iai c6 the clty doan duvc va c6 lai nhuan chju thus de sir dung duvc khodn chenh lech tam theri d6.

Gift trj ghi sO cua tai san thue thu nhap doanh nghiep hoan !pi phdi eityac xem xet Iai vao ngay ket thitc ky ke toan va phdi gidm gia trj ghi so caa tai san thue thu nhap hoan lai den min bao dam chic chgn c6 du lqi nhuen tfnh thue cho phep lai ich cua mOt phan hoac toan bO tai san thug thu nhap hoan lai duvc sir dung. Cac tai san thue thu nhap doanh nghiep hoan lai chu'a ghi nhan trireic day duvc xem xet lai vao ngay ket th0c ky ko toan va Cfuvc ghi nhan khi chgc chgn c6 du lqi nhuen tinh thue de c6 the sir dung cac tai san thus thu nhap hoan Iai chira ghi nhan nay.

Tai san thus thu nhap hoan lai va thue thu nhap hoan lai phdi tra xac djnh theo thus suet clty tinh se ap dung cho nien dO tai chinh khi tai san duvc thu h6i hay na phdi tra duvc thanh toan, diem ten cac min thus suet va luat thue c6 hieu Iy'c vao ngay ket thOc ky ke toan.

Thue thu nhap hoan !pi duvc ghi nhan vao ket qud hopt dOng kinh doanh ngopi trey truteng hqp thus thu nhap phat sinh lien quan den mOt khodn myc duvc ghi thang vao von chit so' hOpu, trong trlyerng hap nay, thue thu nhep hoan lai cling duvc ghi nhan tnyc tiap vao von chi) s& hCru.

C6ng ty chi duvc bit trip cac tai san thue thu nhep hoan Iai va thue thu nhap hoan lai phdi tra khi doanh nghiep c6 quyen hap phap duvc bit trip giCra tai san thue thu nhap hien hanh vol thue thu nhap hien hanh phdi nQp va cac tai san thue thu nhap hoan lai va thue thu nhap hoan lai phdi tra lien quan t&i thus thu nhap doanh nghiep duvc quan ly bed cung mOt ca quan thue:

► D6iveri cung mOt den vj chju thue; hoac

► Cong ty clty djnh thanh toan thue thu nhap hien hanh phdi tit va tai san thue thu nhap hien hanh ten ca s& thuan hoac thu h6i tai san d6ng theri vai viec thanh toan ncy phdi tra trong tirng ky twang lai khi cac khodn tong you cua thue thu nhap hoan lai phai tra hoac tai san thue thu nhap hoan lai eitycyc thanh toan hoac thu h6i.

18

TOp 'loan Vingroup — C6ng ty CP

THUYET MINH BAO CAO TAI CHINN RIENG (tiep theo) Quji I nam 2017

4 TIEN VA CAC KHOAN TU'O'NG DLYO'NG TIEN

B09a-DN

Dan vi UM: VND SO cu6i k$' S6 du k$'

Tien mat 216.992.122 639.753.275 Tien 01 ngan hang 1.352.591.757.506 1.359.538.073.291 Cac khodn Wang dirang tier' 6.848.005.321

TONG ONG 1.359.656.754.949 1.360.177.826.566

Cac khodn tuang &rang tien tai ngay 31 thang 03 nam 2017 la khodn tier' girl c6 kk han mOt thang vai IN suit 4,3%/nam.

19

TOp doan Vingroup — C6ng ty CP THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Quy I nam 2017

B09a-DN

5. eAu TI.? TAI CHINN NGAN HAN

5.1 Chung khoin kinh doanh Dan vi VND

s6 cu6i kst S6 du kl

cia g6c Gia tri haply D4v phOng Gia g6c Gia trj hap lk D4r phong

- Co phi& niem yet DPM (i) 32.369.112.000 14.509.260.000 (17.859.852.000) 32.369.112.000 13.372.452.000 (18.996.660.000)

TONG CQNG 32.369.112.000 14.509.260.000 (17.859.852.000) 32.369.112.000 13.372.452.000 (18.996.660.000)

(i) Co phi& Tong C6ng ty Phan hem va H6a chat Dau khf;

5.2 Diu tu, am d6n ngay dao hen

Dan vi VND

S6 cu6i ky S6 du kk

Gia g6c Gia ft*/ ghi s6 Gia g6c Gia tn ghi s6

- Trai phi& 20.000.000.000 20.000.000.000

TONG CQNG 20.000.000.000 20.000.000.000

20

TOp (Joan Vingroup — C6ng ty CP THUYET MINH BAO CAO TAI Cl-liNH RIENG (tiep theo) Qu9 I nam 2017

6. PHAI THU TCY KHACH HANG

Ngin hen: S6 cu6i ky

B09a-DN

Dan vi tfnh: VND

S6 du ky

Phai thu tir chuyen nhuvng bat dOng san 184.236.880.101 223.715.714.426 Phai thu tix cho thug bat Ong san deu tu' va cung cep djch vy lien quan 40.624.607.451 28.408.278.592 Phai thu phi dich vy quan 19 va thu'ang hieu tO' cac ben lien quan 743.378.949.647 631.393.854.072

TONG CQNG 968.240.437.199 883.517.847.090

7. PHAI THU VE CHO VAY

Dan vi tinh: VND SO cu6i k$' SO cidu

NgAn hen:

Cac khoan cho vay cac doi tac doanh nghiep 83.077.886.534 83.077.886.534 Cac khoan cho cac ben lien quan vay dai hen den han thu h6i 39.000.000.000 39.000.000.000

Cac khodn cho vav cac ben lien auan 17.890.793.629.940 9.794.053.910.481

TONG CQNG 18.012.871.516.474 9.916.131.797.015

Dii hen:

Khoan cho d6i tac doanh nghiep vay 115.000.000.000 55.000.000.000

Cac khoan cho cac ben lien quan vay dai hen den hen thu hoi (39.000.000.000) (39.000.000.000)

Cac khoan cho cac ben lien quan vay 41.200.000.000 2.704.370.400.000

TONG CQNG 117.200.000.000 2.720.370.400.000

8. PHAI THU KHAC

Dan vi Unh: VND

Ngin hen:

SO cu6i kj, SO du k)%

Lai phdi thu tO, cho vay va tien girl 1.196.774.891.412 1.185.778.045.730

K9 qu9 dam bdo nghTa vy thanh toan 102.718.259.325 137.953.464.430

Phai thu lei khodn dat coc cho hop ding hqp tac deu tu' 1.035.000.000.000 2.535.000.000.000

Ph& thu tir dat coc tier) dat dy, an tibm nang 120.000.000.000 120.000.000.000

Phai thu khac 405.520.065.620 278.616.587.241

TONG CQNG 2.860.013.216.357 4.257.348.097.401

Dal hen: K9 qu9, k9 cuvc dai hen 120.190.140.000 120.190.140.000

TONG CQNG 120.190.140.000 120.190.140.000

4

21

Tip (loan Vingroup — C6ng ty CP

B09a-DN

THUYET MINH BAO CAO TAI CH(NH RIENG (tiep then) Quy I nam 2017

9. HANG TON KHO

S6 cu6i kjr Dan vi tinh: VND

S6 Cfau

Bet dOng san de ban Bang xay dvng 5.559.442.985.414 5.290.511.327.802 TONG CONG 5.559.442.985.414 5.290.511.327.802 Dy' phong giarn gia hang ton kho GIS trj than ciia hang t6n kho 5.559.442.985.414 5.290.511.327.802

10. CHI PHI TRA TRU'O'C Dan vi tInh: VND

S6 cu6i ky S6 d4u Iost

Ngin hen: Chi phi bin guy& Oen mem 1.847.222.222 7.557.454.545

Thug thu nhap doanh nghiep tam nOp 14.228.792.089 12.976.433.497

Chi phf ban hang lien quan den cac can h0 chu'a ban giao

87.861.422.406 73.440.265.060

Chi phf bdo lanh trai phieu trd tuft 22.345.902.496 14.874.932.390

Chi phf trd tru'&c ngen han khac 14.150.920.564 5.795.142.572

TONG CONG 140.434.259.777 114.644.228.064

Dai hen:

Chi phi bung cep djch vy clan ly van phong trd trutic 5.604.571.488 9.808.000.104

Chi phf thug dat trd tru'&c 46.329.151.616 47.302.743.958

Chi phf trd truac dal han khac 4.250.256.578 4.435.097.212

TONG CONG 56.183.979.682 61.545.841.274

11. TAI SAN NGAN HAN VA DAI HAN KHAC

Day la cac khodn dat CQC cho myc dfch phdt then cac dy, an tem nang hoac nhan chuyen nhvang c8 phan trong cac dan vl khac. SO du, tai san ngen han va dai han khac tai ngay 31 thang 03 nam 2017 nhir sau:

Dan vi tlnh: VND S6 cu6i k$' S6 egu ky

NgAn hen: flat coc cho myc dfch du tu, 23.954.604.750 4.723.954.604.750

TONG CONG 23.954.604.750 4.723.954.604.750

22

TOp doan Vingroup — C6ng ty CP B09a-DN

THUYET MINH BAO CAO TAI CHI NH RING (tiep then) Quit I nam 2017

12. TAI SAN CO DINH HO'U HINH Dan vi t1nh: VND

Nha cela va May m6c va Phuang tin Thiet bj vet ki4n trOc thief bi vin tai van phOng Khac T6ng Ong

Nguyen gia: SO du, dau ky 45.939.641.000 538.765.574 130.708.224.306 120.012.670.451 1.305.968.181 298.505.269.512 Tang trong k9 33.510.939.698 Trong 6.6:

Mua mai 33.510.939.698 33.510.939.698 Giam trong 1(9 (33.622.218) (33.622.218) Trong CI&

Thanh ly, nhuang ban (33.622.218) (33.622.218) SO du, cuoi ky 45.939.641.000 538.765.574 130.708.224.306 119.979.048.233 1.305.968.181 298.471.647.294

Gia trl hao men lay Ice: SO du, du kji 2.529.652.865 538.765.574 43.693.992.134 45.194.860.277 772.833.318 92.730.104.168 Tang trong ky 302.860.383 4.124.802.470 5.724.602.734 32.850.170 10.185.115.757 Trong C16:

Khdu hao trong ky 302.860.383 4.124.802.470 5.724.602.734 32.850.170 10.185.115.757 Giam trong ky (33.622.218) (33.622.218) Trong Cf6:

Thanh ly, nhuang ban (33.622.218) (33.622218) SO du, cuiSi ky 2.832.513.248 538.765.574 47.818.794.604 50.885.840.793 805.683.488 102.881.597.707

Gia tri con lqi: SO du, du kji 43.409.988.135 87.014.232.172 74.817.810.174 533.134.863 205.775.165.344 SO du' cutSi ky 43.107.127.752 82.889.429.702 69.093.207.440 500.284.693 195.590.049.587

23

rOp doan Vingroup — C6ng ty CP

THUYET MINH BAO CAO TAI CONN RING (tiep theo) Quy I nam 2017

13. BAT BONG SAN DAU TU'

Nha cera

Nguyen gib:

Quydn sir dyng ddtirien thud cgt May m6c thiet bi

B09a-DN

Dan v$ tinh: VND

T6ng Ong

SO du, dau ky 1.169.508.875.908 227.554.188.605 343.778.549.738 1.740.841.614.251 Xay dkrng mai SO du, cu6i ky 1.169.508.875.908 227.554.188.605 343.778.549.738 1.740.841.614.251

Gib trj hao mon ley 14: SO du, du ky 11.092.233.526 908.235.718 1.691.094.916 13.691.564.160 Tang trong ky 481.022.651 3.354.770.680 5.068.235.422 8.904.028.753 S6 du, cuOi ky 11.573.256.177 4.263.006.398 6.759.330.338 22.595.592.913

Gib tri con lei: SO du, du ky 1.158.416.642.382 226.645.952.887 342.087.454.822 1.727.150.050.091 SO du, cuei k9 1.157.935.619.731 223.291.182.207 337.019.219.400 1.718.246.021.338

24

TOp loan Vingroup — Cong ty CP THUYET MINH BAO CAO TAI CHINH RIENG then) Quy I nam 2017

14. CHI PHI XAY DIfNG CO' BAN Da DANG

Dv an Khu vui chai giai tri, nha ey va cong vien sinh

S6 cu6i

B09a-DN

Dan vi tint): VND S6 du 10%

thai no VO Yen 1,223,833,052,960 913,257,317,858 Dv an Vinhomes Riverside Hai Phong 1,132,266,065,599 892,195,922,170 Dkr an Vinhomes Ha Tinh 410,914,260,273 335,014,136,105 Dv an Condotel Tren Phil - Nha Trang 340,708,034,415 20,706,027,033 Du, an Vinpearl CCra HOi 255,199,150,399 141,245,544,549 Dkr an Vincom Wing Virang - Hue 201,779,126,927 188,799,600,965 Dv an Vincom Thanh H6a 193,835,746,188 123,873,377,402 Dv An Vinhomes Dragon Bay 144,546,986,080 48,488,548,433 Dv an Vincom Yen Bai 129,647,775,789 124,400,721,734 Du, an Vincom Quang Binh 104,906,427,926 79,991,233,757 Du, an Vincom Ha Nam 102,272,069,943 80,771,817,675 Dv an Vincom Rach Gia - Kier, Giang 79,976,634,588 79,334,580,316 Dv an Vincom Lang San 64,944,830,388 46,830,447,487 Dv An Vincom Tuyen Quang 58,990,828,500 51,024,427,860 Cac dkr an khac 274,702,113,052 146,112,363,055

TONG CQNG 4,718,523,103,027 3,272,046,066,399

25

TOp doan Vingroup — C6ng ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (ti4p then) Quy I nam 2017

15. DAU TIP TAI CHINH DAI HAN

Dan tfj tinh: VND S6 cu6i kjr

s6 du ki

Gia g6c Gia tii hap If, D4r phdng GiS g6c GiS trj hap I), phdng

- Da'u tu' vac cong ty con 49.077.847.962.369 48.945.157.157.172 (132.690.805.197) 46.106.922.943.969 46.018.009.864.270 (88.913.079.699)

- Dau tu' gop von vao dan vi khac 1.584.777.500.000 1.566.356.701.349 (18.420.798.651) 1.584.777.500.000 1.528.584.599.804 (56.192.900.196)

TONG CONG 50.662.625.462.369 50.511.513.858.521 (151.111.603.848) 47.691.700.443.969 47.546.594.464.074 (145.105.979.895)

26

Tip doan Vingroup — C6ng ty CP

THUYET MINH BAO CAO TAI CHINN RIENG (tiep theo)

Qu9 I nam 2017

15. DAU T1,7 TAI CHINH DAI HAN (tiep theo)

15.1 Diu tu, va chic cOng ty con

1 C6ng ty TNHH Quail 19 Xay dvng Vincom 1 2 Gong ty CP Phat then D6 thj Nam Ha NOi 3 C6ng ty CP Dau tu' va Phat trien D6 thj Sal DOng

4 C6ng ty CP DAu tu' va PT Dia 6c TP. Hoang Gia C6ng ty TNHH DAu va Phat trien Thanh ph6

Hoang Gia 6 C6ng ty CO phan Bet dQng san Xavinco 7 Cong ty CO phan Day tu' Xay dvng Tan Lien Phat 8 C6ng ty TNHH BAt dOng san Tay Tang Long 9 Cong ty TNHH Quail 19 Xay dvng Vincom 3 10 Cong ty TNHH Kinh doanh BDS Vinhomes 1 11 Cong ty TNHH Kinh doanh BDS Vinhomes 2 12 Cong ty TNHH Quail 19 Xay di.rng Vincom 6 13 C6ng ty TNHH MTV TM Dhu tu' va PT Thdri Dai 14 C6ng ty co phAn Vinpearlland 15 Cong ty TNHH DT SX PT NOng nghiep Vineco 16 Wig ty TNHH MTV Vinschool 17 C6ng ty TNHH Giao dyc va Dao too VinAcademy 18 Cong ty TNHH Dich vy BAo ve Vincom 19 Gong ty TNHH °Au tu' Kinh doanh Thineng mai BFF 20 COng ty CO phAn Vincom Retail

Cong ty CP DAu tu' kinh doanh va Phat Wen do thj 21

sao Phvang Nam

22 C6ng ty TNHH Kinh doanh TM va DV Hoa Mai

23 C6ng ty CP Phat trien The thao va Giai tr1 Me Trl

24 Cong ty CP Trung tam HOi chg Trien lam Viet Nam 25 C6ng ty TNHH MOt Thanh Vien Sach Viet Nam

Cong ty CO phen Djch vy Thvang mai T6ng hop Vincommerce

27 Cong ty CP dAu tu' Kinh doanh BIDS Thang Long

Cong ty TNHH kinh doanh thvang mai va dich vy VINDS Cong ty CP deu ter djch vy thvang mai Thanh Ph6 H6 Chi Minh C6ng ty CO phan Benh vien Da khoa QuOc to

Vinmec

31 C6ng ty CP Nang Wring Hai Linh

TONG CONG

5

26

28

29

30

B09a-DN

SO cuOi ky

Dan vi tinh: VND

S6 elau ky 220.000.000.000 220.000.000.000

5.792.493.038.618 5.792.493.038.618

2.212.943.935.291 2.212.943.935.291

2.840.478.751.405 2.840.478.751.405

1.089.006.034.344 1.089.006.034.344 2.071.029.000.000 2.071.029.000.000 8.551.390.138.887 5.849.515.138.887

635.000.000 635.000.000 376.000.000.000 376.000.000.000 300.000.000.000 300.000.000.000 94.000.000.000 5.640.000.000 50.000.000.000 17.000.000.000

1.561.000.000.000 1.561.000.000.000 44.155.614.197 44.155.614.197

1.400.490.000.000 1.400.490.000.000 100.000.000.000 100.000.000.000 235.000.000.000 28.500.000.000 50.000.000.000 2.000.000.000

198.000.000.000 198.000.000.000 8.231.109.514.032 8.231.109.514.032

785.456.000.000 785.456.000.000

170.770.000.000 170.770.000.000

2.636.595.090.000 2.636.595.090.000

1.395.329.678.450 1.395.329.678.450 475.165.611.800 475.165.611.800

1.665.550.000.000 1.665.550.000.000

199.700.000.000 199.700.000.000

7.000.000.000 7.000.000.000

4.529.642.075.345 4.529.642.075.345

1.794.908.480.000 1.794.908.480.000 106.809.981.600

49.077.847.962.369 46.106.922.943.969

27

TOp (loan Vingroup — Cong ty CP THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Quje I nam 2017

15. CAC KHOAN DAU TAI CHINH DM HAN (tiep theo)

15.3 Dhu tu► gop von vacs don vJ khac

S6 cu6i k$'

B09a-DN

Dan vi VND S6d6u ky

C6ng ty Co phan Truyen thOng Thanh nien 12.400.000.000 12.400.000.000 T6ng C6ng ty Det may Viet Nam 552.395.000.000 552.395.000.000 C6ng ty TNHH DAL' tu, Phat then Ngoc Vian Hong 519.232.500.000 519.232.500.000 C6ng ty TNHH Quan 19 Bat Ong san Vinhomes 443.750.000.000 443.750.000.000 C6ng ty c6 phan M.Y.M 57.000.000.000 57.000.000.000

TONG CQNG 1.584.777.500.000 1.584.777.500.000

16. THUS VA CAC KHOAN PHAI NQP NHA NIX/C

Dan vi tInh: VND SO cu6i ks, S6 crau kjr

Thue thu nhep doanh nghiep 15.660.663.252 63.130.369.867 Thue thu nhep ca nhan 1.693.399.717 2.329.934.016 Thue va cac khodn phdi khac 214.754.868 5.552.319.718 Tien si7i, dung dat phdi n6p 667.717.324.500 667.717.324.500

TONG CQNG 685.286.142.337 738.729.948.101

17. CHI PHI PHAI TRA NGAN HAN

Dan vi tInh: VND SO cu6i k$' SO du kk

Lai till phi& va lai vay phai tra 1.142.384.358.151 873.991.162.397 Trich tuft chi phi xay dt,rng 476.667.949.361 361.384.976.225 Dy' phong trce c6p th6i viec 1.494.457.470 1.494.457.470 Cac khoin chi phi phai tra khac 28.025.910.952 96.448.885.999

TONG CQNG 1.648.572.675.934 1.333.319.482.091

28

TOp (loan Vingroup — C6ng ty CP

THUYET MINH BAO CAO TAI CHiNH RIENG (ti6p theo)

Quy I nem 2017

18. PHAI TRA NGAN HAN KHAC

Tien quan ly tip trung phai tra cac

S6 cu6i kj'

B09a-DN

Dan vj tinh: VND S6ddu ky

c6ng ty con 1.485.268.797.453 1.021.623.900.009 Oat coc de mua cac khoan deu 275.000.000.000 275.000.000.000 Det CQC tir c6ng ty con a thisrc hien hdep dung NT) tac deu dkr an bet Ong san 1.436.554.784.115 950.481.728.811 Det coc thus van phong 3.586.058.390 3.586.058.390 Bao him phai 9.934.771.609 4.192.769.690 Nhan ky quy, ky cuvc ngen han cho muc Bich ban BDS 837.109.191.689 691.065.242.917 Phai tra, phai n6p ngen han khac 425.399.653.381 284.106.359.029

TONG CQNG 4.472.853.256.637 3.230.056.058.846

19. VAY VA NQ► THUE TAI CHiNH

19.1 Vay ngin han Dan vj tinh: VND

S6 cu6i ky S6 du ki

Vay ngAn han cac ben lien quan 7.138.528.533.333 8.813.731.679.790 Vay ngAn han khac 2.841.650.000.000 Nq dai han den han tra 3.985.970.833.336 3.973.682.722.225

TONG CQNG 13.966.149.366.669 12.787.414.402.015

19.2 Vay dai han Dan vj tinh: VND

S6 cu6i S6 ddu ky Thu* minh

Trai phi& trong mem 19.2.1 17.671.495.494.758 16.657.021.062.547 Vay hop von qutsc to 19.2.2 6.624.134.367.219 6.611.612.859.408 Vay tix cac ben lien quan 2.549.904.112.055 2.541.450.329.867 Nq dai han den han tra 19.2.1 (3.985.970.833.336) (3.973.682.722.225)

TONG CQNG 22.859.563.140.696 21.836.401.529.597

29

TO down Vingroup — Cong ty CP

THUYET MINH BAO CAO TAI CHINH RING (tiep theo)

Qu9 I nam 2017

19. VAY VA NQ' THUS TAI CHINH

19.2 Vay dal hp

19.2.1. Trai phi& phat hanh trong nutec

Ngan hang tu, van phat hanh

Ngan hang TMCP K9 thtyang Viet Nam

Ngan hang TMCP K9 2,985,879,666,658 thtyang Viet Nam

Lai suit

Lai suet 11%/nam trong 2 k9 tinh la' du tien. Cac k9 tiep theo: lai

suit ben girl bet kiem ca nhan bang VND tra sau, k9 Ilan 6 thang, Ong

Wen dO 4%.

5 nam Lai suet 11%/nam trong 2 k9 tinh iai du tien. Cac k9 tier) theo: lai

suet ben girl tiet kiem Ca nhan bang VND tra sau, k9 han 6 thang, cOng

bier' dO 4%.

S6 cu6i kk KS, hon

3,986,807,151,152 5 nam

Lai suet 11%/nam trong 2 k9 tfnh la' dau ten. Cac kjf tiep theo: iai

suet ben giri tiet kiem ca nhan bang VND tra sau, k9 hpn 6 thang, cOng

Wen dO 4%.

Lai suet 11%/nam trong kjf tinh lai dau ben. Cac kit tiep theo: lai suet

huy dOng het kiem trung blnh k9 hpn 12 thang tra sau bang VND,

Ong bien dO 5%.

Lai suet 11%/nam trong 2 k9 tinh la' du tien. Cac kir tiep theo: lai

suet tien geri bet kiem ct nhan bang VND tra sau, k9 han 12 thang, cOng

Wen dO 5%.

Lai suet 10,5%/nam trong 2 k9 tInh la' du On. Cac k9 tiep theo: la'

suet tien girl tiet kiem ca nhan bang VND tra sau, k9 han 12 thang, cOng

Wen dO 4,5%.

Lai suet 11%/nam trong 2 k9 tInh iai deu ten. Cac ky tiep theo: lai

suet tier) geri tiet kiem ca nhan bang VND tra sau, k9 han 12 thang, cOng

Wen dO 5%.

Ngan hang TMCP K9

800,000,000,000 4 nam thuang Viet Nam

Ngan hang TMCP Ky

1,985,970,833,336 2 nam thirang Viet Nam

Trong do: nq dai hpn den

(1,985,970,833,336) han tra

Ngan hang TMCP K9

987,753,402,778 3 nam thiyang Viet Nam

Ngan hang TMCP K9

1,000,000,000,000 2 nam thvang Viet Nam

Trong et& nq dai hpn den

(1,000,000,000,000) hpn tra Ngan hang TMCP K9

987,753,402,778 3 nam thiyang Viet Nam

30


THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo)

Quji I nam 2017

19. VAY VA NC7 THUS TAI CHINH

19.2 Vay dal hqn

19.2.1. Trai phieu phat hanh trong nvdec (tiep theo)

Kjf h9n Lai suit

2 nam

Lai suat 10,5%/nam trong 2 Ick tinh lai dau tien. Cac k9 beta theo: lai

su6t tien girl tint kiOm Ca nhan bang VND tra sau, k9 han 12 thang, cQng

bien 616 4,5%.

Ngan hang by van phat hanh

Ngan hang TMCP K9 thwyng Viet Nam

S6 cu6i ky

1,000,000,000,000

Trong CFO: no, dai han den hen tra Ngan hang TMCP lq thirceng Viet Nam

Ngan hang TMCP K9 thirang Viet Nam

Ngan hang TMCP lq thmeng Viet Nam

(1,000,000,000,000)

1,027,978,479,147 10 nam

1,909,352,558,910 10 nam

1,000,000,000,000 2 nam

Lai suit c6 djnh 8,75%/nam

Lai suit c6 djnh 7,75%/nam

Lai suit 10,5%/nam trong 2 k9 tinh iai dau tien. Cac k9 tip theo: lai

suit tien girl tint kiOrn Ca nhan bang VND tra sau, k9 han 12 thang, cOng

Wen dO 4%.

Ttong Ong 13,685,524,661,422

19.2.2. Vay hqp An qui& to

C6ng ty era k9 hop Clang vay hop von trj gift 300 trieu USD vai cac ben thu xep tin dung nubs ngoai s6 Ciao hen vao nam 2021, chju lai suit Wen 5%/nam va lai suit cho vay lien ngan hang Luan Don (LIBOR), va duvc bao dam Uri c6 phan cua mOt nhOm cac tong ty con.

31

TOp loan Vingroup — C6ng ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (tiep then) Qu9 I nam 2017

20. VON CHIT sa HOu

Tinh hinh tang giam ngu6n v6n chi, scl, hiru Don vi tinh: VND

VOn c6 phan da phat Thing du, v6n Qu9 khac thuic Lqi nhuin chua phan 7-Ong Ong

hanh co phAn von cha so' hem ph6i sau thue

S6 du nam 26.377.079.540.000 13.920.405.048.300 31.000.000.000 510.040.335.377 40.838.524.923.677

Lqi nhuan trong 1(9 29.810.574.899 29.810.574.899

S6 cu6i nam 26.377.079.540.000 13.920.405.048.300 31.000.000.000 539.850.910.276 40.868.335.498.576

32


B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG Op theo) Quy I nam 2017

21 DOANH THU 21.1 Doanh thu ban hang va cung cAp djch vy

Quk I - 2017

Dan vi tinh: VND

Quk I - 2016

T6ng doanh thu 979.223.127.370 271.986.129.830 Trong do:

Doanh thu chuyan nhvang bat dOng san 744.280.493.789 Doanh thu cho thud bat dOng san du tu' A cung cap cac djch vj lien quan 17.094.848.339 11.970.454.078 Doanh thu cung cap phi dich vq quer) lj A thusang hieu cho cac cling ty con 217.847.785.242 260.015.675.752

Cac khoin giam trir doanh thu

Doanh thu than 979.223.127.370 271.986.129.830

Trong CZ: Doanh thu chuyan ntwang bat dOng san 744.280.493.789 Doanh thu cho thud bat ding san crau tu' va cung cap cac dich v(1 lien quan 17.094.848.339 11.970.454.078 Doanh thu cung cap phi dich KJ quan 1$' va thvang hieu cho cac cling ty con 217.847.785.242 260.015.675.752

21.2 Doanh thu hoot dOng tai chinh

Dan vi tinh: VND Quk I - 2017 QV I - 2016

Lai ten girl va cho vay 371.613.798.870 662.677.840.879 Lai chenh Itch ty gia 219.373.156.249 Thu nhep tO, hoat Ong au tir 120.000.000 1.292.239.688.640 TONG CONG 371.733.798.870 2.174.290.685.768

22 GIA VON HANG BAN VA CUNG CAP DICH vy

Dan vi tinh: VND Quk I - 2017 QV I - 2016

Gift von Pat dOng san chuyen nhuvng 330.452.792.022 Chi phi cho thud bat Ong san du tu' va cung cap cac djch vy lien quan 19.012.484.347 8.911.214.358 Gift von cung cap phi dich vy qudn ly va thuvng hieu cho cac cung ty con 149.617.163.321 162.820.602.587 TONG CONG 499.082.439.690 171.731.816.945

33

1# cloan Vingroup — Cong ty CP

THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Du9 I nam 2017

23 CHI PHI TAI CHINH

Quk 1- 2017

B09-DN

Dan vj tinh: VND Quk 1- 2016

Chi phi lai vay 633.133.526.862 746.765.474.212 Phan be, chi phf phat hanh trai phieu 55.226.835.104 36.534.746.909 Trfch lap/ (hoan nhap) du, phong giam gia cac khodn dau kr 4.868.815.953 87.250.199.526 Chi phi tai chfnh khac 115.000.000 2.088.487.018 TONG CQNG 693.344.177.919 872.638.907.665

24 THU NHAP VA CHI PHI KHAC

Dan vj tinh: VND Quk 1- 2017 Qukl- 2016

Thu nhOp khic 1.945.337.476 1.097.367.290 Thu nhap tir phat hop &wig 1.002.758.209 Thu nhap khac 942.579.267 1.097.367.290

Chi phi khic 1.112.703.942 751.974.080 Chi phf khac 1.112.703.942 751.974.080 GIA TRI THUAN 832.633.534 345.393.210

25 THUE THU NHAP DOANH NGHIP

Dan vj tinh: VND Quk 1- 2017 Quk 1- 2016

Chi phf thug TNDN hien hanh 17.649.841.225 815.375.001 Thu nhap thug TNDN hoan lai (4.631.536.209) (1.013.664.733)

TONG CQNG 13.018.305.016 (198.289.732)

34

TOp loan Vingroup — C6ng ty CP

THUYET MINH BAO CAO TAI CH1NH RING (tiep theo) Qui( I nam 2017

27. NGHIEP vy vb►I CAC BEN LIEN QUAN

27.1. NhCrng giao dich tong yeu cCia C6ng ty veri cac ben lien quan

►Giao dich ve mua tai san va cung cap dich vy quart 19: Dan vi tfnh: VND

Bon lien quan M6i quan hO Mua tai san, dich vy phai

tra Thanh town mua tai san,

djch vy

Doanh thu cung carp djch quan Ijr, ban diOn nutty

phai thu

Doanh thu cung ad!, djch vy quan Iy, phf thaang hieu, (lien nu&c da thu

Cong ty Vincom Retail COng ty con 3.490.987.320 (2.554.299.000) (15.859.630.768) 16.751.245.928

COng ty CO phAn Vinpearl C6ng ty con (29.155.341.490)

C6ng ty Vincommerce C6ng ty con 140.953.491.139 (140.286.325.569) (1.337.059.054)

Cong ty BDS Vinhomes 2 C6ng ty con 29.252.667.120 (37.196.703.996) (1.064.415.486)

Cong ty Tan Lien Phat C6ng ty con (63.414.008.095)

Cong ty Nam Ha N6i C6ng ty con 10.429.716 (10.429.716) (53.445.700.145)

COng ty Hoang Gia C6ng ty con (627.250.000)

Gong ty BDS Vinhomes 1 Cong ty con (1.094.100.000)

Cong ty Xay dumg Vincom 3 COng ty con 3.489.856.515 (52.524.580.069)

Cong Xay Dkrng Vincom 1 COng ty con 11.008.608.238 (305.762.321.569)

Cong ty Sai DOng Cong ty con 3.767.172.116 (4.904.640.000) (22.187.069.353)

35

"Tap loan Vingroup — Cong ty CP

THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Qu9 I nam 2017

27. NGHIEP vy vOi CAC BEN LIEN QUAN (tiep theo)

27.1. NhOng giao djch tong Ou dm C6ng ty yai cac ben lien quan (tiep theo)

►Giao djch y4 chuyan nhuvng/nh*n chuyan nhuvng clo plan:

Ben lien quan Cong ty Sai Dong

Cong ty Nam Ha NOi

m6i quan he Chuyen nhugng c6 phhn

C6ng ty con

Cong ty con

Nhen thanh toan chuAn Nhen chuydn nkrang c6 nhugng c6 ph& phAn

3.408.829.200

6.408.829.200

Dan vi tinh: VND

Thanh toan nhen chuAn nhugng c6 phAn

(3.408.829.200)

(3.408.829.200)

► Giao djch ve gop von va nhOn co tem:

Ban lien quan M6i quan he Gap von

Cong ty con

Cong ty con

C6ng ty con

C6ng ty con

Cong ty con

C6ng ty con

Co tirc duvc chia Co tin nhen duicec

Dan vi tlnh: VND

Thu hoi tien Clef ow/ Nhen dot cgc

COng ty VinAcademy

C6ng ty bao ye Vincom

C6ng ty Vinhomes 2

Cong ty Xay ding Vincom 6

Cong ty Vincom Retail Mien Nam

Cong ty Vincom Retail Mien BSc

206.500.000.000

48.000.000.000

88.360.000.000

30.000.000.000

122.074.519.324

363.998.535.980

36

Tap doan Vingroup — C6ng ty CP

THUYET MINH BAO CAO TAI CHINH RIENG (tier) theo) Quit I nam 2017

27. NGHIEP vOl CAC BEN LIEN QUAN (tiep theo)

27.1. NhCrng giao dich tong yeu cua Cong ty vbi cac ben lien quan (tiep theo)

►Giao djch ve vay va cho vay:

Ben lien quan

Cong ty TOn Lien Phat

COng ty HoOng Gia

Cong ty Sal Dong

C6ng ty Nam HO NOi

C6ng ty C6 phen Vinpearl

COng ty du lich Phu Qu6c

CC:mg ty TNHH Vinpearlland

C6ng ty TNHH Xay dvng Vincom

C6ng ty CP Vincom Retail

Cong ty Vinmec

Cong ty Vincommerce

C6ng ty TNHH Retail Mien Bdc

COng ty Thstei Dai

Gong ty Me Tri

C6ng ty Trien Lam Viet Nam

C6ng ty TNHH MTV Vinschool

C6ng ty Vineco

COng ty Sinh Thai

C6ng ty Xay dkrng Vincom 3

Cong ty cong viOn trung tam

M6i quan

Cong ty con

C6ng ty con

Cong ty con

COng ty con

Cong ty con

Cong ty con

COng ty con

C6ng ty con

Cong ty con

Cong ty con

Cong ty con

Cong ty con

Cong ty con

Cong ty con

C6ng ty con

COng ty con

C6ng ty con

Cong ty con

Cong ty con

COng ty con

Cho vay

(2.970.000.000.000)

(201.000.000.000)

(1.683.450.550.000)

(524.784.937.636)

(291.000.000.000)

(401.000.000.000)

(1.255.000.000.000)

(3.617.000.000.000)

(99.374.361.112)

(260.000.000.000)

Thu h6i g6c vay

310.000.000.000

25.000.000.000

250.000.000.000

1.027.484.937.636

1.063.170.400.000

156.207.694.445

1.600.000.000.000

40.000.000.000

950.333.472.222

Vay

85.000.000.000

1.035.387.747.963

70.000.000.000

679.000.000.000

95.000.000.000

Dan vi tinh: VND

Thanh town vay

(1.755.000.000.000)

(1.205.590.894.420)

(140.000.000.000)

(20.000.000.000)

(330.000.000.000)

(60.000.000.000)

(79.000.000.000)

(40.000.000.000)

37

Tap Goan Vingroup — C6ng ty CP

THUYET MINH BAO CAO TAI CHINH RING (tiep theo)

Qu9 I nam 2017

27. NGHIEP VI) Vol CAC BEN LIEN QUAN (tiep theo)

27.1. NhOng giao dich tong yeu cda Cong ty vdei cac ben lien quan theo)

► Giao dich ve vay va cho vay (tiep theo): Dan vi tInh: VND

Ben lien quan moi quan hG Cho vay Thu hoi geic vay Vay Thanh town vay C6ng ty BFF C6ng ty con (20.000.000.000) C6ng ty Qudn L9 Vinpearl COng ty con 21.000.000.000 (10.000.000.000)

► Giao dich thu va tra lai vay: Dan vi tinh: VND

Ben lien quan &is& quan he Lai vay phdi thu Lai vay phai tra Lai vay da tra Lai vay da thu Cty Tan Lien Phat COng ty con (34.721.944.442)

COng ty Hoang Gia Cong ty con (23.348.268.608) COng ty Sai ElOng C6ng ty con 29.279.055.554 30.486.555.555 C6ng ty Nam Ha NOi C6ng ty con (67.075.711.740) Cong ty Vinhomes 1 Cong ty con (24.725.000.000) COng ty Co phAn Vinpearl Cong ty con (3.055.553.290) 38.404.642.592 5.794.114.055 2.827.314.401 COng ty TNHH Vinpearlland C6ng ty con (17.015.584.449)

COng ty CP Vincom Retail Cong ty con (19.004.170.899) 84.942.000.000 Cong ty Vinmec COng ty con (7.462.000.002)

Cong ty Vincom Retail Mien Bdc COng ty con (38.133.333.333) 9.809.184.316 6.338.643.246 53.655.555.555 C6ng ty Vincommerce C6ng ty con (38.957.286.986) 8.698.717.566 Cong ty Sinh Thai C6ng ty con 43.368.111.112

C6ng ty Vincom Retail Mien Nam Cong ty con 2.536.893.463 71.512.316.098

38

lien quan (tiep theo)

Lai vay phdi thu

(28.035.971.818)

(5.390.000.001)

(440.312.985)

(4.461.357.639)

Lai vay phdi tr.&

21.780.046.750

6.824.999.999

264.055.556

Lai vay da tit

4.625.638.888

Dan vi tfnh: VND

Lai vay cle thu

6.666.527.778

4.428.885.416

Tap Goan Vingroup — Cong ty CP

THUYET MINH BAO CAO TAI CHiNH RIENG (tiep theo)

Quji I nam 2017

27. NGHIeP VI) VOI CAC BEN LIEN QUAN (tiep theo)

27.1. NhCrng giao dich tong yeu cua C6ng ty WA cac ben

► Giao dich thu va tra lai vay (tiep theo):

Ben lien quan moi quan hd

Cong ty Trien lam Viet Nam

C6ng ty con

C6ng ty Me Tri

C6ng ty con

C6ng ty VinDS

C6ng ty con

COng ty Bet dOng san Phil Gia Cong ty con

Cong ty TNHH MTV Vinschool C6ng ty con

COng ty Theri Dai

Cong ty con

39

Tip loan Vingroup —Cong ty CP B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Quy I nam 2017

27. NGHleP Vy Vol CAC BEN LIEN QUAN (tiep theo)

27.2. Chi tiet cac khodn phdi thu va phdi tra veri cac ben lien quan

thu khich hang: Dan vi tlnh: VND

Ben lien quan M6i quan he N6i dung nghiep vu S6 ti4n Cong ty Nam Ha NOi C6ng ty con Phi guar) ly phdi thu 206.250.532.754 C6ng ty Hoang Gia C6ng ty con Phi qudn ly phdi thu 47.034.145.635 Cong ty Tan Lien Phat C6ng ty con Phi qudn ly phai thu 278.376.525.672

C6ng ty Sai Dong COng ty con Phi quan Ijr phai thu 24.325.776.288

C6ng ty Vincom Retail

thu ngin hen khac:

C6ng ty con Phi guar' ly phdi thu 17.607.448.444

Dan vi tlnh: VND Ben lien quan M6i quan he NOi dung nghiep vy S6 tien

C6ng ty Nam Ha NOi C6ng ty con Lai vay phdi thu 220.054.090.811

Phdi thu thanh town h0 3.422.986.017

C6ng ty Hoang Gia C6ng ty con Lai vay phdi thu 72.247.643.609

C6ng ty Vinhomes 1 COng ty con Lai vay phdi thu 39.968.333.334


C6ng ty Vincommerce C6ng ty con Lai vay phdi thu 50.415.026.037


C6ng ty Vinpearliand C6ng ty con Lai vay phdi thu 147.636.956.693


COng ty Vinmec C6ng ty con Lai vay phdi thu 10.269.490.132


C6ng ty Vincom Retail C6ng ty con Lai vay phdi thu 30.479.810.101


Cong ty VCR Mien BAc COng ty con Lai vay phdi thu 12.133.333.333

phi phai tra ngin hen: Dan vi tlnh: VND

Ben lien quan M6i quan he N6i dung nghiep vu S6 thin C6ng ty xay dung Vincom C6ng ty con Mua hang hoa, djch vu phdi tra 31.831.710.367 Cong ty Vinhomes 2 C6ng ty con Mua hang h6a, djch vu phdi tra 21.415.413.045 C6ng ty Vincommerce C6ng ty con Mua hang h6a, djch vu phdi tra 123.246.414.834 C6ng ty Xalivico COng ty con Lai vay phai tra 24.472.500.000 C6ng ty Hoa Mai C6ng ty con Lai vay phdi tra 14.370.323.330

C6ng ty clan l Vinpearl C6ng ty con Lai vay phdi tra 7.306.444.443

Cong ty Vincom Retail C6ng ty con Lai vay phdi tra 250.259.436.018 C6ng ty VCR Mien Nam Cong ty con Lai vay phai tra 2.536.893.463 COng ty BDS PhO Gia Lai vay phdi tra 7.507.499.999 C6ng ty then lam Viet Nam C6ng ty con Lai vay phdi tra 136.816.338.476

40

TOp (loan Vingroup — C6ng ty CP

B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (tip theo) Qu9 I nam 2017

27. NGHleP VI) Vol CAC BEN LIEN QUAN (thip theo)

27.3. Chi tiet cac khan cho cac ben lien quan vay

Ben lien quan moi quan hoe

Cac khoan cho vay ngin hen

Ngay 31 Mang 03 nein 2017 Lai &Am/am

C6ng ty Nam Ha NOi C6ng ty con 4.201.885.725.899 7,00% C6ng ty Vincommerce C6ng ty con 2.843.000.000.000 7,00% Cong ty Me Tri C6ng ty con 2.666.666.527.778 7,00% COng ty Tan Lien RIM Cong ty con 2.660.000.000.000 7,00% COng ty Hoang Gia Gong ty con 1.426.609.000.000 7,00% C6ng ty Vinpearlland COng ty con 1.088.008.000.000 7,00% C6ng ty Vinhomes 1 Cong ty con 989.000.000.000 10,00%

C6ng ty Vineco C6ng ty con 664.000.000.000 7,00% Cong ty Vinmec C6ng ty con 655.000.000.000 7,00% C6ng ty VinDS C6ng ty con 308.000.000.000 7,00% C6ng ty Thtii DO C6ng ty con 234.045.833.333 7,00% Cong ty Vinschool C6ng ty con 99.374.361.112 7,00% Cong ty BIDS Thang Long Cong ty con 55.204.181.818 7,00%

Cho vay dal hen don hen thu hol C6ng ty Hon MOt C6ng ty con 39.000.000.000 10,00%

►Phei thu dal hen vi cho vay: C6ng ty Hon MOt COng ty con 2.200.000.000 10,00%

27.4. Chi bet cac khan di vay cac ben lien quan

►Vay ngin hen:

Ben lien quan M6i quan 170 Ngay 31 Mang 03 nem 2017 Lai suat%/nain

C6ng ty du lich Cen Gib C6ng ty con 1.845.000.000.000 7,00% C6ng ty BIDS Phu Gia Cong ty con 1.190.836.450.000 7,00% Cong ty Xalivico Cong ty con 390.000.000.000 7,00% C6ng ty Mai Hoa COng ty con 235.000.000.000 7,00% C6ng ty CP Vinpearl C6ng ty con 139.855.000.000 7,00% C6ng ty BFF C6ng ty con 135.000.000.000 7,00% Cong ty xay dung Vincom C6ng ty con 120.000.000.000 7,00% Cong ty cong vien trung tam Cong ty con 98.837.083.333 7,00% C6ng ty (pan 19 Vinpearl C6ng ty con 95.000.000.000 7,00%

29.000.000.000 7,00% ►Vay dal hen: C6ng ty Vincom Retail C6ng ty con 2.549.904.112.055 13,00%

41

TOp doan Vingroup —Cong ty CP B09a-DN

THUYET MINH BAO CAO TAI CHINH RIENG (tiep theo) Quji I nem 2017

28. CAC CAM KET VA CAC KHOAN NQ' TIEM TANG

Chic cam k6t lien quan d6n cac khoin d3u tu'

V6n g6p cua ben Cam ket von Op c6a STT Ben nhen du tu, nhen cong ty du tu, so tien

S6 von thvc g6p S6 von chu'a g6p so tien SO ben

VND VND VND VND 1 COng ty Tay Tang

Long 300.000.000.000 30.000.000.000 10% 635.000.000 29.365.000.000

300.000.000.000 30.000.000.000 635.000.000 29.365.000.000

Cac cam k6t lien quan den hoot dOng dau tu' xay dkrng

Cling ty de ky ket mOt so hap dong lien quan den viec then khai cAc dv' An bet Clang san cOa COng ty. T6ng s6 von cam kat theo nh0,ng hap dong nay tai 31 thAng 03 nem 2017 vac tinh IA 8.209 tj(VND.

Theo hap (long xay dy'ng — chuyen giao ky ngay 23 thang 6 nam 2016, UBND ThAnh ph6 HA NOi da phe duyet tong von dau ttx cua dkr an xay dung tuyen du'ong b0 ten cao doe duang VAnh dai 2, down ter cat.' Vinh Tuy den Nga Tux S& theo hinh thirc hap (long BT. Tai ngAy 31 thAng 03 nem 2017, giA trj dau tux vac tinh cua du' an con phai thvc hien le 5.435 t9 VND.

Theo Hap Clang xay dung — chuyen giao s6 2101/2016/HDBT k9 ngAy 11 thAng 1 nem 2016 giCra UBND tinh Chiang Ninh va C6ng ty, tong giA tri dau tu' vac tinh con phai thy'c hien tai ngAy 31 thang 03 nam 2017 dm dy' an dau tux xey dung c6ng trinh Nha thi dau da nang 5.000 ch6 thu0c Trung tam The thao vUng Dang Bac tai Quang Ninh theo hinh thirc hap ding BT IA 825 ty VND

Theo Hap &mg xey dung — chuyen giao s6 01/2016/HDBT ky ngAy 10 thAng 5 nem 2016 giCra UBND thanh ph6 Thanh HOa ve Cong ty, tong gift tri dau tux vac tinh con phai thy'c hien tai ngay 31 thang 03 nem 2017 dm dv en khu trung tam hanh chinh mai thanh ph6 Thanh HOa theo hinh thCrc hap dong BT IA 568 ty VND

Cac cam kilt khic

Cam ket bai thuerng h3 trq giai phOng mOt to.ing khu vy'c dao VO Yen

Theo Cong van s6 3070/UBND-DC2 ye viOc ("rig kinh phi COi thuteng, trq gidi ph6ng met bang khu Arc deo VG Yen tai quen Hai An \fa huyen Thuy Nguyen, thanh ph6 Hai Phong de Oat then Dv An Khu vui chai giai trl, nha cang vien sinh thai, C6ng ty cam kat b6i thvang ye h6 to' giAi phOng mat bang de thy'c hien du, An tong s6 tien IA 351,8 t9 VND. Tai ngay 31 thAng 03 nem 2017, khoan cam kat con lai phai tra IA 71,5 t9 VND.

42

Ng6 Thi Huyen Ngi.p6i lap

Nguy8n Thj Thu Hien * Mai Hoa Ke toan tnreing "Ping Gam et&

Tap down Vingroup — C6ng ty CP B09-DN

THUYET MINH BAO CAO TAI CHINH RIENG (ti4p theo) Qi4 I nam 2017

28. CAC CAM KET VA CAC KHOAN NQ' TIEM TANG theo)

Cac cam ket khac (tiep theo)

Cam k4t bao lanh phat hanh trai phi& cho C6ng ty TNHH Vinpearl Nha Trang, mOt cling ty con

Theo Cam ket bao lanh ngay 12 thang 10 nam 2015 giCra COng ty Vinpearl Nha Trang, Cling ty va Ngan hang TMCP Ngoai thu'ang Vat Nam, Cong ty cam ket bao lanh khOng huy ngang veri min bao lanh t6i da la 1.200 b) VND cho khoan trai phi& do COng ty Vinpearl Nha Trang phat hanh v61 tong manh gift la 2.300 If VND va Ciao han vao nam 2018.

29. PHAN LORI LAI DC? LIEU TU'O'NG U'NG

S6 lieu so sanh la 56 lieu cila nam tai chinh 'ket thuc ngay 31 thang 12 nam 2016 a duvc Cong ty THNH Ernst & Young Viat Nam (EY) kiem toan. SO lieu nay da duvc phan loci Iai cho phO hcfp de so sanh vai so liau nam nay.

30. CAC stir KI TEN PHAT SINH SAU NGAY KET THCIC KY KE TOAN

Khong c6 cac sir kian nao khac phat sinh sau ngay ket thiic kjr ke toan c6 anh hu'&ng tr9ng yeu hoc c6 the gay anh huteng tong yeu den host d6ng cua C6ng ty va ket qua host Citing kinh doanh hang cCia C6ng ty.


43

TOp down Vingroup — Cling ty CP

THUYET MINH BAO CAO TAI CHiNH RING GOA NIEN DO (tiep theo) Qu9 I ham 2017

PM) Lyc - ca CAU TO CHU'C TAI NGAY 31 THANG 03 NAM 2017

7:)% Id Neu auyot

STT Ten ding ty

1 C6ng ty Co phan Vincom Retail 100,00%

2 Cong ty TNHH Vincom Retail Mien Nam 100,00%

3 C6ng ty TNHH Vincom Retail Mien Bac 100,00%

4 97,83%

5 C6ng ty TNHH Dau to An Phong 100,00%

C6ng ty TNHH Thuvng mai DAL' to 6 100,00% va Phat trien Thai Dal

Cong ty TNHH Kinh doanh Bat Ong san Vinhomes 1

Cong ty TNHH Kinh doanh Bat DOng Sin 8

100,00% Vinhomes 2

Gong ty TNHH Quin ly Xay dung Vincom 9

100,00% 1

C6ng ty TNHH Quin ly Xay dung Vincom 10

100,00% 3

Cong ty TNHH Quin ly Xay dung Vincom 6

Cong ty Co phan flat' to va Phat trien Dia 6c Thanh ph6 Hoang Gia

Tj re log ich

99,28%

99,28%

99,28%

97,12%

99,28%

100,00%

100,00%

99,93%

100,00%

99,93%

100,00%

97,85%

chinh

so 7 Dtrerng Bang Lang 1, Khu DO thi Sinh thai Vinhomes Riverside, phverng Vidt Hung, quin Long Bien, TP Ha NOi 72 Le Thanh Ton va 45A L9 Tv, Trong, Phverng Ben Nghe, Q1, TPHCM SO 72A, Nguyen Trai, Phuteng Thuvng Dinh, Quin Thanh Xuan, TP Ha NOi Km1 + 200, Wong Tran Hung Dao, P. Su& Hoa, Thanh ph6 Bac Ninh, Tinh Bac Ninh 3 Duerng 3/2, phtrerng 11, Quin 10, Thanh ph6 HO Chi Minh, Vidt Nam 72 Le Thanh ton va 45A L9 Tv, Trong, Phu,cYng Ben Nghe, Q1, TPHCM SO 7 Dutmg Bang Lang 1, Khu DO thi Sinh thai Vinhomes Riverside, phuteng Vidt Hung, quin Long Bien, TP HA NO1 SO 7 Duerng Bang Lang 1, Khu D6 thi Sinh thai Vinhomes Riverside, phverng Vidt Hung, quin Long Bien, TP Ha NOi SO 7 Outing Bang Lang 1, Khu DO thi Sinh thai Vinhomes Riverside, phirerng Vidt Hung, quin Long Bien, TP Ha NOi SO 7 Duerng Bang Lang 1, Khu DO thi Sinh thai Vinhomes Riverside, phtrong Vidt Hung, quin Long Bien, TP HA MN SO 7 Wong Bang Lang 1, Khu D6 thi Sinh thai Vinhomes Riverside, phterng Vidt Hung, quin Long Bien, TP HA NOi SO 72A, Nguyen Trai, Phtrerng Thuctng Dinh, Quin Thanh Xuan, TP HA NOi

Hoat dOng chinh

DAu tu,, xay dung va kinh doanh bat Ong san

Cho thud mat bang ban le

Cho thud mat bang ban le

Dau tu,, xay dung va kinh doanh bat dOng san

Cho thud mit bang ban le


Kinh doanh bat dOng san

Kinh doanh bat dOng san

Xay dung nhe va cac cling trinh ky thuit dan dung Hoat dOng kien trim va tu, van k9 thuit Xay dung nha va cac cong trinh kg thuit dan dung Hoot dOng kien trtic Ira to An kg thuit

Hoot dung kien trim va to An kg thuit


C6ng ty Co phan Dau tu, va Phat trien DO thi Su& Hoa

7 100,00%

12

100,00%

97,85%

44

TOp down Vingroup — C6ng ty CP

THUYET MINH BAO CAO TAI CHINH RIENG GIO'A NIEN DO (tiep theo) Qu9 I nam 2017

PHI) Lyc 1 - CO' CAU TO CHU'C TAI NGAY 31 THANG 03 NAM 2017

STT

13

Ti? le bieu guy6t

98,90%

Ten cow tv

Cong ty Co phan Phat then DO thi Nam HA NOi

C8ng ty CO phan Dau tu, va Phat trien 08 14 94,00% thi Sai Dong

C6ng ty CO phan Bat Ong san Xavinco 96,44%

C6ng ty CO phan Dau tu, Xay dung Tan Lien RIM

Cong ty TNHH Xalivico

Cong ty CO phan Trung tam HOi chq Trien lam Vidt Nam C6ng ty có phan dau tu, kinh doanh va Oat then do thi Ng6i Sao Phuang Nam

Cong ty TNHH kinh doanh thuang mai dich vy Hoa Mai

Cong ty c6 phan Phat trien the thao va giai tri Me Tri

Cong ty TNHH Metropolis HA NOi 100,00%

C8ng ty CO phan sach Viet Nam 65,33%

Cong ty TNHH Dau tu, va Phat trien 100,00% Thanh ph6 Hoang Gia

C6ng ty co phan do thi du lick Can Gist/ 97,15%

7-)% le lai ich

98,90%

94,00%

96,42%

94,77%

71,35%

83,32%

99,99%

74,00%

99,93%

54,75%

65,33%

100,00%

92,06%

Try so' chinh

SO 458 Ph6 Minh Khai, phuteng Vinh Tuy, qudn Hai BA Trung, TP HA NOi SO 7 Dt.remg Bang Lang 1, Khu DO thi Sinh thai Vinhomes Riverside, phut/rig Vidt Hung, qudn Long Bien, TP HA NOi S6 191 BA Tridu, phvolig Ld Dai Hanh, guar) Hai BA Trung, HA NOi S6 72 Le Thanh Ton, phutmg Ben Nghe, qudn 1, TP.HCM 233 Nguyen Trai, Phutvng Thuvng Dinh, Qudn Thanh Xuan, TP HA NOi 148 throng Gang Vo, Phu&ng Giing Vo, Qudn Ba Dinh, TP HA NOi SO 72 Ld Thanh Ton, phuang Ben Nghd, qudn 1, TP.HCM

SO 72 Le TM/1h Ton, phvong Ben Nghe, qudn 1, thanh phO H6 Chi Minh, Vidt Nam

SO 7 Dai LO Thang Long, phyteng Me Tri, Qudn Nam TO, Liem, Thanh ph6 HA NOi

LO dat HH, dutyng Pharn Wing, phuto,ng Me Tri, qudn Nam Tit Udine HA NOi S6 44 ph6 Trang Tien, Phut/ng Trang Tien, Qudn Hoan Kiem, Thanh ph6 HA NOi, Vidt Nam SO 7 Wong Bang Lang 1, Khu DO thi Sinh thai Vinhomes Riverside, phut/rig Vidt Hung, qudn Long Bien, TP HA NOi S6 72 Le TM/1h T6n, phut:Y/1g Ben Nghe, qudn 1, TP. H6 Chi Minh

Hoat clang chinh

Dau tu, xay dt,rng va kinh doanh bat dOng san

Dau tu', xay dy'ng va kinh doanh bat dOng san

Dau tu, xay dung va kinh doanh bat Ong san

Dau tu, xay dy'ng va kinh doanh bat dOng san

Dau tu,, )(Ay dung va kinh doanh bat dOng san

Dau tu, xay dung va kinh doanh bat dOng san


Dau tu,, xay dy'ng va kinh doanh bat Ong san


Dau tu,, xay dlyng va kinh doanh bat dOng san

Xuat bin sach

Kinh doanh bat Ong san


15

16

17

18

19

20

21

22

23

24

25

95,00%

74,00%

83,32%

100,00%

74,00%

99,00%

45

TOp down Vingroup — C6ng ty CP

THUYET MINH BAO CAO TAI CHINH RIENG GIU'A NIEN DO (tiep then) Qui( I ham 2017

PHy Luc 1- ca CAU TO CHU'C TAI NGAY 31 THANG 03 NAM 2017

85,00%

98,00%

50,00%

63,00%

28 CEng ty CP Dau ttr & Phat hien Sinh Thai 100,00%

STT Ten Ong ty

26

27

Gong Ty TNHH Dau Tr VA Phat Trien D6 Thj Gia Lam

Gong ty TNHH Kinh doanh Bat Ming san Ph6 Gia

Cong ty CP kr An du tr va du ttr Viet Nam

C8ng ty CO phan Dau tr Kinh doanh Bat dOng san Thang Long

Cong ty TNHH Bat Ong sin Tay Tang Long C8ng ty TNHH Khach san va Du lich Tay HO View

Tru ser chinh

72 Le Thanh Ton - Mrs:5'N Ben Nghe -Quin 1 - TP HO Chi Minh P900, Tang 9, T6a nha IPH, SO 241 Xuan Thuy - Phutmg Djch Vong Hiu - Quin Cau Giay - HA NOi S6 191, ph6 BA Thou, Phtrang Le Dai Hanh, Quin Hai BA Tru'ng, Thanh phi Ha N0i, Viet Nam SO 7 dutmg Bang Lang 1, Khu de thj sinh thai Vinhomes Rivers - Phutmg Viet Hung - Quin Long Bien - Ha NOi 63 ph6 Hang GA - Phutmg Hang B6 -Quin Hoan Kim - Ha NOi SO 191, phO BA Trieu, Phutmg Le Dai Hanh, Quin Hai BA Trtrng, Thanh ph6 Ha N0i, Viet Nam 13 Hai BA Tnrng,Phutmg Trang Tien, Q. Hoan Kiem, TP Ha NOi Dio Hon Tre, phutmg Vinh Nguyen, TP. Nha Trang, tinh Khanh H6a SO 7 @yang Bang Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phutrng Viet Hung, quin Long Bien, TP HaOi S6 7 Outing Bang Lang 1, Khu 06 thj Sinh thai Vinhomes Riverside, phtrang Viet Hung, quin Long Bien, TP Ha MN S6 72 Le Thanh Ton, phutrng Ben Nghe, quin 1, TP.HCM 58 &rang Tay HO, phutmg Quing An, quin Tay HO, Tp. Ha NOi

Hoat clang chinh

Dau tr, xay di,rng va kinh doanh bat Ong san

DAL' kr, xay dkrng va kinh doanh bat doting sin

Dau tu, xay dtrng va kinh doanh bat dOng san

Dau tu, xay dvng va kinh doanh bat dOng san

Dau ttr, xay thing va kinh doanh bat dOng san

Dau tr, xay dteng va kinh doanh bat dOng san

Diu ty, xay dung va kinh doanh bat dOng san

eau tr, xay dkrng va kinh doanh djch vu nha hang, khach san

Dau tr, xay dirng va kinh doanh bat Ong san

Cung cap djch vu tr van quan I9, mai giai, dau gia bat Ong san, gang IA tour du lich, djch vu kru tru ngAn ngay

Dau tu, xay dkrng va kinh doanh bat Ong sin

DAL, tr, xay dkrng va kinh doanh djch vu nha hang, khach san

Tie le bi4u guvet

63,15%

100,00%

90,00%

70,00%

Ty le tai ich

63,15%

94,00%

98,67%

83,87%

96,70%

49,33%

63,00%

96,12%

97,17%

96,12%

87,69%

67,28%

33 Cong ty CO phan Vinpearl 98,92%

34 Cong ty CP Dau Tv Thtrang mai Vinpearl 100,00%

35 Cong ty TNHH Quin ly Vinpearl 100,00%

C6ng ty c6 phAn du hr djch vu Thtrang Mai thanh ph6 HO Chi Minh

CEng ty TNHH phat then cong vien trung tam

29

30

31

32

36

37

46

Ten ding ty

C8ng ty TNHH Deu by Cam Ranh

COng ty CO phen Du Ijch H6n

Cong ty TNHH DAL' tu, va Phat trien Hon Tre

Ti le bleu o.yr

90,00%

83,63%

90,00%

ST7'

38

39

40

Ti% /6 kyi kh

86,51%

80,39%

86,51%

41 CEng ty CO Phan Vinpearlland 100,00%

C6ng ty TNHH Deu to Kinh doanh Thuang mai BFF Citing ty CO phen Djch Vu Thuang Mai Teng Hqp Vincommerce

Cong ty TNHH Kinh doanh Thuang mai va Djch vu VinDS

Cong ty CO phan Benh vien Da khoa Quec to Vinmec

100,00%

Cong ty TNHH Djch vu Bao ve Vincom 100,00%

100,00%

98,86%

86,94%

54,75%

98,91%

99,50%

100,00%

99,93%

100,00%

99,67%

42

43

44

45

46

47

48

49

Cong ty TNHH MTV Vinschool

Cang ty TNHH Giao duc va Dao tao VinAcademy

C8ng ty TNHH Deu by San met Phat trien N6ng nghiep Vineco

86,96%

56,44%

99,00%

100,00%

100,00%

TOp loan Vingroup —Cong ty CP

THUYET MINH BAO CAO TAI CHINH RING GIU'A NIEN DO (tiep theo) Qujr I nam 2017

PHV LVC 1— CO' CAU T6 CHOC TAI NGAY 31 THANG 03 NAM 2017

Tru scY chinh

16 Mac Dinh Chi, Phtrimg Phutec Tien, Nha Trang, Khanh Hasa Dio Hen Tre, phuang Vinh Nguyen, TP Nha Trang, tinh Khanh Hoa S6 42/2 Bong Nai, Phuiteng Phutec Hai, Thanh ph6 Nha Trang, Khanh Hasa Dao Hon Tre, Phtrang Vinh Nguyen, Thanh ph6 Nha Trang, Tinh Khanh Viet Nam S6 72 Le Thanh Ton, phuteng Ben Nghe, quen 1, TP.HCM S6 72 Le Thanh Ton, phut:mg Ben Nghe, quen 1, TP.HCM 56 7 Wong BAng Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phtrang Viet Hung, quen Long Bien, TP Ha NOi S6 458, Ph6 Minh Khai, Phuang Vinh Tuy, Quan hai BA Tru'ng, TP HA NOi S6 7 Duang BAng Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phiyang Viet Hung, quen Long Bien, TP HA NOi S6 7 Outing Beng Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phtrang Viet Hung, quen Long Bien, TP HA NOi S6 7 &rang Beng Lang 1, Khu DO thj Sinh thai Vinhomes Riverside, phtrifyng Viet Hung, quen Long Bien, TP HA NOi S6 7 Dutmg Beng Lang 1, Khu DO thj Sinh thdi Vinhomes Riverside, phverng Viet Hung, quen Long Bien, TP HA NOi

Hoat 'Ono chinh

Deu ttr, xay dung vi kinh doanh djch vt, nha hang, khach san Deu ttr, xay dung va kinh doanh djch vu nha hang, khach san Deu tu,, xay dung va kinh doanh djch vu nha hang, khach san

Cung cep djch vu cong vien vui chai va cong vien theo chi de

Bin le trong cac cira hang chuyen doanh

Ban le trong cac cira hang chuyen doanh

Bin le tai cac trung tam thwang mai hoc cera hang tien ich

Cung cep cac djch vu benh vier,

Cung cep djch vu giao duc

Cung cep djch vu giao duc

Kinh doanh djch vu bio ve

Sin xuAt va kinh doanh cac sin phern n8ng nghiep

47

TOp loan Vingroup —Cong ty CP

THUYET MINH BAO CAO TAI CH(NH RING GOA NIEN EX) (tiap theo) Qui( I nam 2017

PH) Luc 1 - ca CAU TO CHU'C TAI NGAY 31 THANG 03 NAM 2017

Ten Ong ty

Cong ty TNHH DAu by Sin xuat Phat than N6ng nghiep Vineco-Tam Dao

C6ng ty TNHH Nang nghiep Elting Nai — VinEco

Gong ty TNHH Nong Nghiep VINECO SAGRI Gang ty C6 phAn Du lich va tr.* san Van Phat

Tj le bi4u auyet

89,02%

77,50%

64,00%

90,00%

Tj M kit kh

88,73%

77,24%

63,79%

89,70%

Tru s& chinh

Th6n Ca Quan, TT Gia Khanh, huyen Binh Xuyen, Tinh Vinh Phoc, Viet Nam Km13, Qu6c LO 51, Ap Long Khanh 3, xa Tam Phutec, Thanh Ph6 Bien H6a, Tinh D6ng Nai. 38 Phem Van C6i, Xa Phem Van C6i, Huyen CO Chi, TPHCM Th6n Dung K'Si, Xa Da Chais, Huyen Lac Wang, Tinh Lam Dong, Viet Nam

Hoat clang chinh

San xuat va kinh doanh nghiep

Sin xuat ve kinh doanh nghiep

Sin xuat va kinh doanh nghiep Ban buon nhien lieu ran, phAm lien quan

STT

50

51

52

53

cac sin phAm nong

cac san phAm nOng

cac san phAm Wong

long, khi va cac san

48

Tap doan Vingroup — C6ng ty CP

PHI) LUC 2 — GIAI TRINH BIEN DQNG KET QUA KINH DOANH SO Val K$' TRU'o'C <Theo thOng tu155/2015/1T-BTC, ngdy 6/10/2015>

PL CHI TIEU QuY I nam 2017 Quy I nam 2016 Ch8nh Itch Dan vi tinh: VND

Nam 2017

01 Tong doanh thu 970.364.453.838 271.986.129.830 698.378.324.008 256,77% 970.364.453.838 02 Cac khoan giam tn:r 10 Doanh thu than 970.364.453.838 271.986.129.830 698.378.324.008 256,77% 970.364.453.838 11 Gia von hang ban 499.082.439.690 171.731.816.945 327.350.622.745 190,62% 499.082.439.690 20 Lqi nhu8n gOp 471.282.014.148 100.254.312.885 371.027.701.263 370,09% 471.282.014.148

21 Doanh thu tai chinh 371.733.798.870 2.174.290.685.768 (1.802.556.886.898) -82,90% 371.733.798.870 22 Chi phi tai chinh 693.344.177.919 872.638.907.665 (179.294.729.746) -20,55% 693.344.177.919 23 - Trong do: Chi phl Idi vay 688.360.361.966 746.765.474.212 (58.405.112.246) -7,82% 688.360.361.966 25 Chi phi ban hang 94.390.400.809 6.264.314.161 88.126.086.648 1406,80% 94.390.400.809 26 Chi phi quan 19 doanh nghiep 13.284.987.909 106.614.259.381 (93.329.271.472) -87,54% 13.284.987.909 30 Lqi nhu8n than 41.996.246.381 1.289.027.517.446 (1.247.031.271.065) -96,74% 41.996.246.381

31 Thu nhap khac 1.945.337.476 1.097.367.290 847.970.186 77,27% 1.945.337.476 32 Chi phi khac 1.112.703.942 751.974.080 360.729.862 47,97% 1.112.703.942 40 Lqi nhu8n khac 832.633.534 345.393.210 487.240.324 141,07% 832.633.534 50 Lqi nhu8n tru'o'c thus 42.828.879.915 1.289.372.910.656 (1.246.544.030.741) -96,68% 42.828.879.915 51 CP thue TNDN hien hanh 17.649.841.225 815.375.001 16.834.466.224 17.649.841.225 52 Thu nhap/(chi phi) thue TNDN hoan lai (4.631.536.209) (1.013.664.733) (3.617.871.476) (4.631.536.209) 60 Lqi nhuen sau thu6 29.810.574.899 1.289.571.200.388 (1.259.760.625.489) -97,69% 29.810.574.899

Giai trinh nguy6n nhan bin dOng trong truing hop KQKD giU'a hai kY bao cao Won deny tip 10% fro, len - Trong qu9 1 nam 2017, doanh thu tang 260% so vai ding k9 nam ngoai chu yeu viec ghi nhen doanh thu air chuyen nhuvng bet dOng san; gia von tang twang (mg.

- Doanh thu tai chinh Om so vai ciing k9 chei yeu do giarn thu nhap air tai tien gCri, cho vay va thu nhep tir host dOng deu tar

- Chi phi tai chinh tang so v6i ding k9 do phat sinh chi phi di vay de phuc vy cac host dOng kinh doanh cua C6ng ty

- Chi phi ban hang lien quan den hopt dOng bet dOng san tang an den mirc tang dOt bien so vai ding k9 nam ngoai.

49

TND cloan Vingroup — C6ng ty CP

PHI LAIC 3: CAC CHI TIEU TAI CHINH CO' BAN

Chi tieu Dan vi tinh Kjr nay KS( trtF6v

Ca cAti tai sin Tai san dai hpn / Tong tai san 66,0% 67,2% Tai san ngen han / T6ng tai san

ory cau ngu6n vent

34,0% 32,8%

NC/ phai tra / T6ng ngu6n von 53,1% 50,8% Na vay / T6ng nguOn von (*) 42,3% 41,8% Ng thuen / T6ng nguOn von (*) 19,9% 24,9% Ngu6n von chu sde hCru / Tong nguon von 46,9% 49,2% Lgi ich cCia co deng thieu so / TOng nguOn vOn

Kha nang thanh toan Kha nang thanh toan nhanh Len 1,03 1,08 Kha nang thanh tOan hien hanh Len 1,27 1,34

Ty suet Iqi nhuOn Lgi nhuen sau thug / TOng tai san 0,03% 1,59% Lai nhuen sau thug / Doanh thu thuen 3,0% 474,1% Lgi nhuan sau thue / Nguon vOn chu sa hiru 0,1% 3,2%

(*) Ng vay la toan bit) ng vay ngen hpn va dai han cua cac ngan hang va to chirc, ng than = ng vay - ben va tu'ang &rang ben - du ty nSm giCr den ngay dao cho vay

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TO doan Vingroup — C6ng ty CP BAO cAo TAI CHINH RING QIP? I …static2.vietstock.vn/vietstock/2017/5/3/20170503_20170503... · 2017. 5. 3. · TO loan Vingroup — Cong ty CP BO1a-DN