TONG CONG TY DAU TY VA KINH DOANH VON NHA NU'aC (Thanh lap tai nu'ac COng hoa X5 hoi ChO nghia Vit. Nam)

BAO CAO TAI CHINH HOP NHAT CHO KY HOAT DONG Tlf NGAY 01 THANG 01 NAM 2020 DEN NGAY 30 THANG 06 NAM 2020

Thang 8 na'm 2020

TONG CONG TY DAU TY VA KINH DOANH VON NHA NUOC So' 117 Tran Duy Hu'ng, quan Cau Gigy Thanh ph6 Ha N(ii, Vi't Nam

MIX LUC

NOI DUNG TFtANG

BAO CAO COA BAN GIAM DOC 1 - 2

BANG CAN DOI Kg TOAN Ng? NHAT 3 -4

BAO CAO KET QUA HOAT HONG KINH DOANH HgP NHAT 5

BAO CAO LU'U CHUYN TIN TE HgP NHAT 6

THUYti MINH BAO CAO TAI CHiNH HIP NHAT 7- 21

TONG CONG TY DAU TU' VA KINK DOANH VON NHA NU'O'C S6 117 Tran Duy Hu'ng, quan Cau Gi5y Thanh ph6 Ha Nei, Viet Nam

BAO CAO dm BAN GIAM Doc

Ban Gam d6c Tang cong ty Dau va Kinh doanh vein nha nudc (goi tat la "T6ng cong de trinh bao cao nay clung yeti bao cao tai chinh hdp nh5t cCia Tong cong ty cho k'' host deng tif ngay 01 thang 01 nam 2020 den ngay 30 thang 06 nam 2020.

HOI HONG THANH VIENVA BAN GIAM elk

Cac thanh vien cda HOi Tong Thanh vien va Ban Giam d6c Tang ding ty da Mau hanh TOng cong ty trong kit va den ngay lap bao cao nay gem:

Hell demi Thanh vien

Ong Nguyen DLit Chi Ong Nguyen Chi Thanh Ong Le Huy Chi Ba Dinh Thi Bich Dip Ong Nguyen Queic Huy

Chu tich Thanh vien Thanh vier) Thanh vien Thanh vien (b6 nhi'Em ngay 09 thang 03 nam 2020)

Ban Giam d5c

Ong Nguyen Chi Thanh Ong Nguyen Qu6c Huy Ong Le Song Lai Ong Dinh Viet Tiing

T6ng Giam d6c Thanh vien (mien nhiam ngay 09 thang 03 nam 2020) Pho T6ng Giam do-c Ph6 Tang Giam c16c

TRACH NHIEM CUA BAN GIAM DOC

Ban Giam d6c T6ng cong ty có trach nhiam lap bao cao tai chinh hdp nh5t phan anh mot cach trung thy'c va hdp ly tinh hinh tai chinh hdp nh5t cda Tang cong ty tai ngay 30 thang 06 nam 2020, ding nhu kEt qua hog d'Ong kinh doanh hdp nh5t, tinh hinh lu'u chuyen tin to hdp nh5t cda Tang ding ty cho kj, toan kat thuc ding ngay, phi hdp yeti chuEn my'c ke than, Quyet Binh s6 45/2008/QD-BTC ngay 27 thang 6 nam 2008 cda B8 Tai chinh ve viac ban hanh quy Binh the do toan ap dyng cho Tang cong ty Dau to va Kinh doanh v6n nha nu'ac va cac quy dinh phap ljt có lien quan den viac lap va trinh bay bao cao tai chinh hdp nh5t. Trong viac lap bao cao tai chinh hdp nh5t nay, Ban Giam d6cdu'dc yeu eau phai:

• Ly'a chon cac chinh sach toan thich hdp va ap dung cac chinh sach dó met cach nhat quan;

• Du'a ra cac xet doan va u'dc tinh mot cach hdp ly VA than trong;

• Neu re cac nguyen tac toan thich hdp có d'udc tuan tht:i hay kh8ng, có nhiing ap dyng sal lach trong yeu can du'dc cong b6 va gial thich trong bao cao tai chinh hdp nh5t hay khong;

• Lap bao cao tai chinh hdp nh5t tren cd sd host Ong lien tyc bit trudng hdp khong the cho rang T6ng cong ty se tiep tyc host Ong kinh doanh; va

• Thiel ke va thy'c hian he tho-ng lam sok not 130 met cach hitu hiau cho muc dich lap va trinh bay bao cao tai chinh hdp nh5t hdp l nham han the rdi ro va gian Ian.

1

TONG LONG TY DAU TU. VA KINH DOANH VON NHA NU'ot S6 117 Iran Duy Hting, quan Cau Gigy Thanh ph6 Ha Ni,a Vrat Nam

BAO CAO CCJA BAN GIAM DOC (Trip theo)

Ban Gam dac Tang ding ty chiu trach nhiern dam bad rang so" kg Wan du'dc ghi chap mat cach pha hqp de phan anh mat cach hdp ly tinh hinh tai chinh cCia Tang cong ty 0 bat kit thili dram nao va dam bao rang bao cao tai chinh hdp nhgt tuan thu chugn mu:c kg toan, Quygt Binh so" 45/2008/QD-BTC ngay 27 thang 6 nam 2008 cua Bo Tai chinh ye viac ban hanh quy Binh chg do, kg toan ap dung cho Tang cong ty fYou tu' va Kinh doanh van nha nu0c va cac quy dinh phap ljt co lien quan clan viac lap va trinh bay bao cao tai chinh hdp nhgt. Ban Gam ilk cling chiu trach nhiam dam bao an toan cho tai san cCia Tang cong ty va thi/c hian cac bran phap thich hdp de ngan chan va Oat hian cac hanh vi gian ran va sai pham khac.

Ban Gam dac xac nhan rang Tang cong ty gig tuan Chu cac yeu eau nay tren trong viac rap bao cao tai chinhhdp nhgt.

Thay mat va dai din cho Ban Gam dac,

* vaiv NIJO DO:41j

,\9929

Kiniii

f6NG GONG T. DAU Nit,

GONG TY

'AY - Nguyen Chi Thanh T6ng Warn d6c

Ngay 05 Mang 8 nam 2020

2

TONG CONG TY DAU TU' VA KINH DOANH VON NHA NU'oC MAU SO B 01A-SCIC/HN S6 117 Tr-en Duy Hung, quen Cu Gia'y Ban hanh theo Quyet Binh s6 45/2008/QD-BTC Thanh ph6 Ha Nei, Viet Nam ngay 27 thang 6 n5m 2008 caa Be TM chinh

BANG CAN DOI KE TOAN KIP NHAT

Tai ngay 30 thang 06 nam 2020

Mi so" Thuyet

minh 30/06/2020

Dcfn vi: VND

31/12/2019

A. TAI SAN NGAN HAN (100=110+120+130+140+150) 100 46.423.115.511.960 47.748.218.424.434

I. Tien 110 5 9.372.495.457 10.195.381.727 1. Tien 111 9.372.495.457 10.195.381.727

II. Cac khoin d'au to tai chinh ngAn hin 120 6 44.041.190.657.204 46.145.672.264.051 1. Deu to tai chinh ng5n han 121 47.763.950.399.370 49.281.855.159.887

2. DU phong giam gia dau to ng5n han 129 (3.722.759.742.167) (3.136.182.895.836)

III Cac khoin phai thu ng'in han 130 2.364.943.309.800 1.352.630.024.208 1. Phai thu khach hang 131 112.418.605 109.834.087

2. Tra truec cho ngu1i ban 132 2.710.037.917 2.803.907.867

3. Phai thu host clang clau tu'tai chinh 134 7 2.352.414.078.534 1.339.632.844.066

4. Cac khohn phai thu khac 136 8 37.429.507.621 38.116.524.370

5. DV phong phai thu ng5n han kho dei 139 (27.722.732.877) (28.033.086.182)

IV. Hang ton kho 140 603.921.959 884.932.459

1. Hang ton kho 141 603.921.959 884.932.459

V. Tai san ngi'n han khac 150 7.005.127.540 238.835.821.989

1. Chi phi tra truec ng5n han 151 739.771.362 790.261.362

2. Thus va cac khoan phai thu nha nuec 154 16 235.568.313.834

3. Tai san ng5n han khac 158 6.265.356.178 2.477.246.793

B. TAI SAN DAI HAN 200 9.509.172.149.898 9.537.346.505.591 (200 = 220+240+250+260)

I. TM sin c6 dinh 220 166.527.287.845 168.409.102.323 1. Tai san co. dinh hUu hinh 221 9 18.624.502.641 20.038.300.946

- Nguyen gia 222 59.222.807.438 59.182.657.438

- Gth tri hao man lay Ve 223 (40.598.304.797) (39.144.356.492)

2. Tai san c6 dinh vo hinh 227 10 147.902.785.204 148.370.801.377

- Nguyen gia 228 152.042.311.792 152.042.311.792

- Gia tri hao man fay ke 229 (4.139.526.588) (3.671.510.415)

II. BR Ong san dau to 240 11 138.911.278.231 139.552.884.109 - Nguyen gia 241 147.667.019.836 147.667.019.836

- Gia tri hao mon lay ke 242 (8.755.741.605) (8.114.135.727)

III Cac khoin dau tit tai chinh dai han 250 13 9.112.538.425.245 9.134.798.849.677 1. Deu to vao cong ty con 251 12 850.147.379.207 850.147.379.207

2. Dau tit vao cong ty lien ket, lien doanh 252 14 5.903.833.529.770 5.882.938.924.684

3. D'au to dal han khac 258 2.445.259.853.744 2.470.357.518.247

4. DV phong giam gia dBu tutai chinh dai han 259 (86.702.337.476) (68.644.972.461)

IV. Tai san dai han khic 260 91.195.158.577 94.585.669.482 1. Chi phi tra truec dai han 271 15 90.060.264.533 93.450.775.438

2. Tai san dai han khac 278 1.134.894.044 1.134.894.044

TONG CONG TAI SAN (270 = 100 + 200) 270 55.932.287.661.857 57.285.564.930.025

3

Dinh Tian Long Ngu'ai lap bigu Kg toan tru'ang

111n r'oNG EMU T VP

iths/H DOAN!

NHA NU'

GONG TY

G/4Ngdy4n Chi Thanh ng Giam d6c

VG Tri That

TONG CONG TY DAU TU. VA KINH DOANH VON NHA NUIfiC MAU SO B 01A-SCIC/HN S6 117 Tran Duy Hubig, quan Cau Giay Ban hanh theo Quyet dinh so 45/2008/QD-BTC

Thanh ph6 Ha NOi, Viet Nam ngay 27 thang 6 nam 2008 ctia BO TN chinh

BANG CAN DOI KE TOAN HOT NHAT (Tigp theo)

Tai ngay 30 thang 06 nam 2020

NGUON VON Ma s6 Thuygt

minh 30/06/2020

Den vi: VND

31/12/2019

A. NO PHAI IRA (300=310+330+340) 300 3.801.323.530.405 3.968.593.912.995

I. Nd ngSn han 310 3.419.866.909.720 3.628.896.193.591

1. Vay ngan han 311 12.000.000.000 40.000.550.000

2. Phai tra nguei ban 312 6.021.422.270 9.095.710.698

3. Thus ya cac khan phai nop Nha nude 314 16 3.271.615.515.154 3.423.245.402.554

4. Phai tra nguei lao dOng 315 33.966.868.842 49.050.391.433

5. Chi phi phai tra 316 3.593.684.991 664.147.863

6. Cac khan phai tra, phai nOp nggn hp kac 319 11.868.451.719 26.027.479.423

7. Qu'Y khen thueng, phut Idi 323 80.652.338.479 80.688.033.669

8. Doanh thu chug thut hien ngan han 338 148.628.265 124.477.951

II. NI dai han 330 381.456.620.685 339.697.719.404

1. Phai tra dal han khac 333 1.984.591.820 1.817.057.420

2. Quit' phat then khoa hoc ya tong nghe 339 379.472.028.865 337.880.661.984

B. NGUON VON CHU SO' HOU (400=410) 400 52.130.964.131.452 53.316.971.017.030

I. V5n chu sd 410 52.130.964.131.452 53.316.971.017.030

1. \Ain dau tu'cita chit se tau 411 17 33.199.104.733.245 33.199.104.733.245

2. Qui% dau to phat Ken 417 17.451.786.200.321 18.682.788.554.052

3. Ldi nhan chu'a phan ph6i 420 1.450.617.301.798 1.405.621.833.645

4. Quji ho trq sap xep doanh nghiep 422 29.455.896.088 29.455.896.088

55.932.287.661.857 57.285.564.930.025 TONG LONG NGUON VON (440 = 300+400) 440

CAC Cal TIEU NGOAI BANG CAN D6I KE TOAN 30/06/2020 31/12/2019

Ngoai to cac loci

1. 08 la KY' (USD) 6.931 8.529

2. Euro (EUR) 4.662 4.662

3. Bang Anh (GBP) 1.797 1.797

4. Yen Nhat Ban (JPY) 86.000 86.000

5. DO la Hang Kong (HKD) 14.500 14.500

6. DO la Singapore (SGD) 1.400 1.400

7. DO la Cic (AUD) 6.200 6.200

992?2

NO), 05 thang 8 nam 2020

4

TONG CONG TY DAU TU VA KINH DOANH VON NHA NUO'C THUYET MINH BAO CAO TAI CHINH HIP NHET (Tier) theo) MAU SO B 02A-SCIC/HN

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

Cho kk hoat d'Ong ngay 01 thang 01 nam 2020 deb ngay 30 thang 06 n5m 2020

CHI TIEU

1. Doanh thu host do, ng dau tu'va kinh doanh von

2. Chi phi host dOng crau tu' va kinh doanh von

3. Ldi nhu5n g6p (20=10-11)

4. Doanh thu hoat dOng tai chinh

5. Chi phi tai chinh

6. Chi phi quan ly doanh nghi0

7. Ldi nhu6n thuan tif hoat dOng d'au tu' ye kinh doanh von (30=20+21-22-25)

8. Thu nh'a'p khac

9. Chi phi khac

10. L6/11i nhu5n khac (40=31-32)

11. Phan 15i trong ding ty lien doanh, lien

kEt

12. T6ng Idi nhuen kg' toan tru'ac thug'

(50=30+40+45)

13. Chi phi thud thu nha:p doanh nghi"Op hien hanh 14. Ldi nhuen sau thug' thu nhep doanh nghiep (60=50-51)

Dcin vi:VND

MS ThuyEt V 01/01/2020 TCi 01/01/2019

s6 minh din 30/06/2020 dEn 30/06/2019

10 18 3.750.120.270.030 3.050.681.962.374

11 19 951.797.805.660 39.481.547.175

20 2.798.322.464.370 3.011.200.415.199

21 1.634.836 1.901.783

22 253.591.486 376.052.184

25 20 129.641.873.869 130.668.415.926

30 2.668.428.633.851 2.880.157.848.872

31 151.991 163.103.799

32 424.808.528 3.337.025

40 (424.656.537) 159.766.774

45 42.766.423.166 461.626.880.228

50 2.710.770.400.480 3.341.944.495.874

51 21 274.616.013.323 205.097.862.182

60 2.436.154.387.157 3.136.846.633.692

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Nguyen Chi Thanh T6ng Wain dec

Dinh Tien Long Ngu'di 15p bigu

Ngay 05 thang 8 nam 2020

VO Tri ThCfc KE toan tru'iMg

5

l/'rZ /TONG Cnik,11 / ' rojt DAL) TU VA

KINH DOANH * \Vail NHA NtioC

CONG TY TNHH

TONG CONG TY DAU TI.% VA KINK DOANH VON NHA War MAU SO B 03A-SCIC/HN 55 117 Tr-an Duy qu•8n Cau Gia-y Ban hanh theo Quye't dinh s6 45/2008/QD-BTC Thanh ph6 Ha N6i, Viet Nam ngay 27 thing 6 n8m 2008 a:2 B5 Tai chinh

BAO CAO LU'U CHUYEN TIEN TE HO'P NHAT

Cho lck hcW dOng tif ngay 01 thing 01 ham 2020 din ngay 30 Chang 06 nam 2020

CHI TIED M5 sob

Thu* minh

Tit 01/01/2020 den 30/06/2020

Dcin vi: VND

Tit 01/01/2019 den 30/06/2019

I. LUU CHUYEN TIEN Tif HOAT HONG KINH DOANH

1. Tien thu tit ban, thanh IY cac khohn d'au tit tai chinh 01 934.420.294.164 303.505.560.813

2. Tien chi tra cho cac khoan au tic tai chinh 02 1.009.270.054.357 (362.021.016.256)

3. Thu tien lai, Igi nhu8n, co tilc tit au td 03 2.018.086.338.717 2.852.436.108.404

4. Chi phi lai vay 04 (246.749.185) (376.052.184)

5. Tien chi tra ngitei lao Ong 05 (70.639.760.795) (86.633.383.316)

6. Tien chi n6p thug thu nh8p doanh nghiep 06 (3.539.377.644) (312.423.439.652)

7. Tien thu khac tit hoat cl6ng kinh doanh 07 79.430.812.774 124.204.211.287

8. Tien chi khac cho host do, ng kinh doanh 08 (143.679.025.482) (67.109.007.272)

Lu'u chuygn tien thdan tit hoat d'Ong kinh doanh 20 3.823.102.586.906 2.451.582.981.824

II. LIN CHUYEN TIEN Tfi HOAT ONG DAU Tll

1. Tien chi de mua sam, xay dyng TKO va cac tai san dai han khac (trit cac khohn au hi)

21 (40.150.000) (2.706.588.182)

Lull chuygn tien thuan tit host Ong dau tu' 30 (40.150.000) (2.706.588.182)

II. WU CHUYEN TIEN TO' HOAT ONG TAI CHINH

1. Tien vay nig5n han, dai han nh8n du'gc 33 92.820.000.000

2. Tien chi tra ng vay/cac cong cy ng 34 (120.821.375.000) (18.131.020.041)

3. Ldi nhu8n n6p ngan sach nha nu'dc 39 (3.795.883.948.176) (2.542.000.000.000)

Lu'u chuygn tien than tit host Ong tai chinh 40 (3.823.885.323.176) (2.560.131.020.041)

Lu'u chuygn tien than trong kir 50 (822.886.270) (111.254.626.399)

Tien va tu'dng dudng bin diu kir (50=20+30+40) 60 10.195.381.727 153.561.878.556

Tien va tu'dng dudng tien cudi kk (70=50+60+61) 70 5 9.372.495.457 42.307.252.157

Dinh Tien Long Vu Tri That Ngulli 10p bieu Ke toan truIfing

NO), 05 thing 8 n'am 2020

1,1y --------1Ctuyen Chi Thanh

Tang Warn MSc

Cac thuyel minh kern theo a mot be) ph'an hcrp thanh cera bao cao tai chinh hop nhal nay 6

TONG CONG TY DAU TLI VA KINH DOANH VON NHA NUeiC MAU SO B 09A-SCIC/HN 55 117 ph5 Tran Duy Hung, quan Cau Giay Ban hanh theo Quyet dinh 45/2008/QD-BTC Thanh ph5 Ha NOi, Viet Nam ngay 27 thang 6 nam 2008 do Bo Tai chinh

THUYET MINH BAO CAO TAI CHiNH HIP NHAT Cac thuyet minh nay is mot bOs ph,jn hop thanh va can du'dc doc clang thdi vdi bao cao tai chinh hop nhSt kern theo

1. THONG TIN KHAI QUAT

Hinh that sd haa von

Tang cong ty D'au tu' va Kinh doanh v6n nha nutc (goi tat la "Tang cong ty") la doanh nghiep do Thit Wang Chinh phi) guy& dinh thanh lap theo Quyet dinh s5 151/2005/QD-TTg ngay 20 thang 6 nam 2005 cita Thu Wang Chinh phti, du'dc Nha nit& crau tu' van dieu le va giao guar' lc/ von nha nutc tai cac doanh nghiep do cac BO, cd quan ngang BO, Oy ban Nhan dan cac tinh, thanh ph5 try'c thuOc Trung u'dng chuyen giao.

Ngay 30 thang 6 nam 2010, Thu tutng Chinh pht) có Quyet dinh s6 992/QD-TTg ve viec chuyen TOng cong ty thanh Cong ty TNHH MOt thanh vien do Nha nutc lam chi] se% KN.

Ngay 01. thang 11 nam 2013, Chinh phit ban hanh Nghi dinh s5 151/2013/ND-CP ve chCfc n5ng, nhiem vu va cd the hog clOng ctia T6ng ding ty Dal ti( va Kinh doanh v6n nha nu'ac

(sau day goi tat la "Nghi dinh 151").

NIA/ 25 thang 12 nam 2017, Chinh phit ban hanh Nghi dinh s5 147/2017/ND-CP ve sita dOi, b6 sung mot s5 dieu cua Nghi dinh s5 151/2013/ND-CP ngay 01 thang 11 nam 2013 dia Chinh phit ve chitc n5ng, nhiem vu va cd the hog dOng dia Tang ding ty D'au tu' va Kinh doanh v6n nha nutc (sau day g9i tat la "Nghi dinh 147").

Ngay 25 thang 12 nam 2017, Chinh phit ban hanh Nghi dinh s5 148/2017/ND-CP ve Dieu le to auk va hog Ong cita T6ng cong ty Dau tu' va Kinh doanh v5n nha nu'Oc (sau clay goi tat la "Nghi dinh 148"). Nghi dinh 148 thay the Nghi dinh s5 57/2014/ND-CP ngay 16 thang 6

nam 2014 do Chinh phu.

Theo Nghi dinh s6 131/2018/ND-CP ngay 29 thang 9 nam 2018 cita Chinh phi), dal dien ch6

sa v6n Nha nu'ac tai T6ng °Ong ty du'dc chuyen giao tit BO Tai chinh sang Oy ban Quart

ljt v5n nha nu& tai doanh nghiep.

V6n dieu le cua Tang cong ty theo quy dinh tai Nghi dinh 148 la 50.000 tj, CrOng.

S5 can bO va nhan vien dia Tang cong ty va cong ty con tai ngay 30 thang 06 nam 2020 la 251 nguti (tai ngay 31 thang 12 nam 2019: 248 nguti).

Tai ngay 30 thang 06 nam 2020, Tang cong ty co cong ty con va cac cong ty lien Wet (thut hien dau tu' bang nguiin von cua T6ng cong ty) nhu'sau:

Ten canq ty

Ncii thanh lEp va hoat Liellgl

Ty IE ph'fin

sa hilu 11/42)U1/40

Ty le quYen

biEu quyel

nam giii Hoat (king chinh

CC:mg ty con Cong ty TNHH Met thanh vien Dau tu' SCIC

Ha Nei 100 100 [Mu tu' bat deng san va deu tu' tai

Cong ty lien kEt COng ty CO phan Ha tang va B5t cleng san Viet Nam

Ha Nei 47,63 47,63 Kinh doanh b5t Ong san

Citing ty CO phan Cang QuOc to Lao -Viet

Ha Tinh 22 22,03 V5n hanh va khai thac cang Wen

Cong ty CO phan Deu tu' SCIC - Bao Viet Ha Nei 50,00 50,00 Kinh doanh b5t cong san

Cong ty CO phan Thad Truyen hinh Viet Nam

Ha Nei 33,00 33,00 Truyen hinh, truyen thanh, quang cao

Cong ty Co phan Tu'v5n Deu tu'va Deu hi Viet Nam

Ha Nei 30,00 30,00 Kinh doanh bat Ong san

Cong ty CO phan ThuOc Ung thti Benovas Ha Nei 29,00 29,00 San xuSt thu6c, boa dudcva du'dc

Cong ty CO phan Cang MIPEC (i) Hai phong 25,00 25,00 Hoat Ong dich vy ho trc, cho van tai

7

TONG LONG TY DAU TV VA KINH DOANH VON NHA NUerC THUYET MINH BAO CAO TAI CHiNH HOP NHAT (Tiap theo) MAU SO B 09-SCIC/HN

(i) COng ty Co phan Cang MIPEC &roc sd hi:ru gian trip qua Cling ty TNHH MOt thanh vien

Dau tu' SCIC.

Nganh nglia kinh doanh va heat clang chinh

Theo Nghl dinh s5 148/2017/ND-CP ngay 25 thang 12 Warn 2017 cua Chinh pheJ va GiEy cht:rng nhan clang ky doanh nghiep va dang kji thud COng ty TNHH Mat thanh vier, s6 0101992921 do SO KE hoach va frau tu' thanh ph5 Ha Nai cap ran dau ngay 09 thang 7 nam 2010, va cac clang ky thay dai, nganh ngha kinh doanh coa Tang ding ty bao gam:

a) Nganh ngha kinh doanh chinh:

Dau tu' va quan IY vein dau tu' theo nhiem vu Chinh phi), Tht) hieing Chinh phi) giao;

Tiep nhan va thVc hien quyen dpi On cher so' hil'u nha nut'c tai cac doanh nghiep theo

quy dinh cua Chinh phi);

Trip tuc thitc hiOn sap xgp, c6 phan hoa, ban von nha nu'eic dau tu' bpi doanh nghiep durIc chuy'en giao theo quy dinh hien hanh.

b) Nganh nghe ca lien quan den nganh nghse kinh doanh chinh:

Da-u tu' va kinh doanh vein vao nganh, linh vVc, dy' an dem !pi hieu qua kinh to theo quy

dinh cela Phap luOt;

Cung cap cac dich vu tu' yin: Dau chinh; chuye'n (IA (man tri, mua, ban, sap

nh'ep doanh nghiep va cac dich vy ho tr-c1 doanh nghiep khac theo quy dinh cua phap

lu t;

Cac nganh, nghe khac Chinh phi), Thu tieing Chinh phi) giao.

Cac hog dOng chinh ctia Tang ding ty trong k" la tip nhan va thy'c hien quyan dai dian chit sa hub vein Nha nu& dau tu' tai cac doanh nghiep va dau tu' kinh doanh vein.

2. CO' SO' LAP BAO CAO TAI CHiNH HOP NHAT VA NAM TAI CHiNH

Cd sd lap bad cao tai chinhhdp nhat

Bao cao tai chinh hdp nhal kern theo dircic trinh bay bang pang Viet Nam (VND), theo nguyen t5c gia g5c va phu hcip voi chuan mu:c toan, Quyel dinh s6 45/2008/QD-BTC ngay 27 thang 6 nam 2008 cOa Be? Tai chinh ve viac ban hanh quy dinh chE toan ap dung

cho Tang cong ty D'au tu' va Kinh doanh vein nha nu'Oc ("QuyEt dinh 45") va cac quy dinh phap có lien quan den viac lap va trinh bay bao cao tai chinh.

Bao cao tai chinh hcfp nhEt kern theo khong nham phan anh tinh hinh tai chinh, kEt qua hog Tang kinh doanh, tinh hinh thy'c hien nghia vy vai Ngan sach Nha flax, tinh hinh lu'u chuyan ban to va tinh hinh bran Ong v5n chti sd hitu theo cac nguyen tac va thong la ke toan dutic chEp nhan chung tai cac nu'Oc khac ngoai Viet Nam.

Nam tai chinh

Nam tai chinh dia T6ng cong ty bat dau tcr ngay 01 thang 01 va ket thtic vao ngay 31 thang 12. Bao cao tai chinh hdp nhal nay du'cic lap cho kir hog Ong tu' ngay 01 thang 01 Warn 2020 Tan ngay 30 thang 06 nam 2020.

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TONG CONG TY DAU TU VA KINK DOANH VON NHA NU& THUYET MINH BAO cAo TAI CHiNH HIP NHaT (Trip theo) MAU SO B 09A-SCIC/HN

3. AP DUNG CAC QUY DTNH, HUVNG DAN KE TOAN

Ngay 22 thang 12 Warn 2014, BO Tai chinh de ban hanh Thiing tit s5 200/2014/TT-BTC ("Thong tu' 200") hu'ang dgn ap dung ch€ dO kg toan cho doanh nghiep. ThOng tu' nay se có hi'eu Iktc cho nam tai chinh b5t dau vao hoac sau ngay 01 thang 01 nam 2015. Thong tu' 200 thay the" cho cac quy dinh ve chg do, kg toan doanh nghiep ban hanh theo QuyEt dinh s5 15/2006/QD-BTC ngay 20 thang 3 Warn 2006 cua BO Tai chinh va Thong tit s5 244/2009/TT-BTC ngay 31 thang 12 nam 2009 cua Bo Tai chinh.

ThOng tu' 200 yeu cau cac Tang ding ty, Cling ty có chg do, kg toan dac th0 da d'uOc BO Tai chinh ban hanh Thiing tu' rieng hoac chip thuan phai can a? vao Thong tu' nay dg huffing

dgn, b6 sung phi) hOp.

Ngay 21 thang 3 nam 2016, BO Tai chinh da ban hanh Thong tu' s5 53/2016/TT-BTC ("ThOng tu' 53") sita doi, b6 sung mot s5 dieu cua Thong tu' s5 200/2014/TT-BTC ngay 22 thang 12 nam 2014 dm BO Tai chinh hYang dgn chE do kg toan doanh nghiep. ThOng tu' 53 có hieu Ilfc cho nam tai chinh b5t dau vao hoac sau ngay 01 thang 01 nam 2016.

Tang ding ty tip tuc ap dyng ChE dO kg toan ban hanh theo Quyet dinh so 45/2008/QD-BTC ngay 27 thang 6 nam 2008 cua BO Tai chinh ye viec ban hanh quy dinh chg de.) kg toan ap dyng cho Tang cong ty Dau tu' va Kinh doanh v5n nha nu'ac dg lap va trinh bay bao cao tai chinh hdp nhal cho kir hoat hoat Ong tit ngay 01 thang 01 nam 2020 cign ngay 30 thang 06 nam 2020 can ca vao chip thuan cua BO Tai chinh tai Cong van s5 278/BTC-CDKT ngay 07 thang 01 nam 2016 ve chg dO kg toan ap dyng cho Tang cong ty.

4. TOM TAT CAC CHiNH SACH KE TOAN CHID Yeb

Sau day la cac chinh sach kg toan chU ygu du'Oc T6ng ding ty ap dyng trong viec lap bao cao tai chinhhOp nhal:

Vac tinh Ica toan

Viec lap bao cao tai chinh hop nh5t tan thin theo chuin my'c kg toan, Quygt dinh s5 45/2008/QD-BTC ngay 27 thang 6 nam 2008 cua BO Tai chinh ve viec ban hanh quy dinh chE

CIO toan ap dung choT6ng cong ty Dau tu' va Kinh doanh von nha nu'ac ("Quyet dinh 45") va cac quy dinh phap Ijr co lien quan dEn viec lap va trinh bay bao cao tai chinhyeu eau Ban Gam d5c phai co nhikng u'ac tinh va gia dinh anh hu'ang dgn s5 lieu bao cao ve cong nd, tai san va viec trinh bay cac khoan cong nO va tai san tiem tang tai ngay lap bao cao tai chinh hdp nh5t ding nhu' cac s6 lieu bao cao ye doanh thu va chi phi trong suat kjr kg toan. Mac du cac u'ac tinh kg toan du'dc lap bang tat ca su' higu bigt cua Ban Giarn d5c, so thy'c to phat sinh co the" khac vai cac utc tinh, gia dinh dat ra.

Cd sif hdp nhal Pao cad tai chinh

Bao cao tai chinh hdp nhit bao gom bao cao tai chinh hang cua T6ng cong ty va bao cao tai chinh cua cac cong ty do Tang cong ty kigm sok (cac cong ty con) nhu'ng khOng bao gom cac cong ty tigp nhan chuygn giao du'dc lap cho dgn ngay 30 thang 06 hang nam. Viec kigm sok nay dat du'dc khi Tang cong ty co kha nang kigm sok cac chinh sach tai chinh va hoat Ong cua cac cong ty nhan dau tu' nham thu du'dc loi ich tit host do, ng cua cac cong ty nay.

KEt qua hoat Ong kinh doanh cua cac cong ty con du'dc thanh lap mai trong nam duds trinh bay trong bao cao ke't qua hoat Ong kinh doanh hdp nh5t tit ngay thanh lap cong ty con do.

Trong tritang hdp can thiet, bao cao tai chinh cua cac cong ty con duOc dieu chinh dg cac chinh sach kg toan du'dc ap dyng tai Tang cong ty va cac cong ty con la giOng nhau.

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TONG CONG TY °Au TLI VA KINH DOANH VON NHA NUO'C THUNIT MINH BAO CAO TAI CHINH HOP NHaT (Tiep theo) MAU SO B 09A-SCIC/HN

T5t Ca cac nghigp vy va cltt giCia Tang ding ty va cac cong ty con cluOc loai bo khi hOp

nh5t bao cao tai chinh.

Tang ding ty khong hOp nhal bao cao tai chinh cua cac ding ty con du'Oc tip nhan chuyEn giao theo quy Binh tai Nghi dinh s5 151/2013/ND-CP ngay 01 thang 11 n5m 2013 cda Chinh phu va Nghi dinh 147/2017/ND-CP ngay 25 thang 12 narn 2017 cda Chinh phu. Khohn deu tu' vao cac cong ty con nhan ban giao dtioc phan anh tren bao cao tai chinh hOp nh5t cua Tang cong ty theo phuOng phap gia g5c trit dy' phang giam gia cac khoan crau tu' (nEu co).

flu tu'vao cong ty lien ket

COng ty lien kel la mot cong ty ma Tang ding ty co anh hudng clang ke nhu'ng khong phai la cong ty con hay cong ty lien doanh cua Tang cong ty. Anh hutting clang ke thE hign d quyen tham gia vao vigc du'a ra cac guy& dinh ve chinh sach tai chinh va hoat dOng ct'ia ben nhan Thu tu' nhu'ng khong co anh hudng ve mat Vern sok hoc (long krem sok nhitng chinh sach nay.

D6i vdi cac cong ty lien lc& clau tu' bang nguon vtin cua Tong ding ty: KEt qua host Ong kinh doanh, tai san va cong ncs cua cac cong ty lien ket (cfau tai b5ng ngubn von cua T6ng cong ty) du' c hOp nhal trong bao cao tai chinh theo phuting phap von chd sa hitu. Cac khoan gop v6n lien Wel du'Oc trinh bay trong bang can dc3i kg" toan hOp nh5t theo gia go'c du'Oc dieu chinh theo nrang thay doi trong phen von gop cda Tang cong ty vao phen tai san thuen cua cong ty lien kEt sau ngay mua khoan deu Cac khoan du'Oc chia tit

cong ty lien kel phai hach toan giam gia tri ghi cda khoan deu Cac khoan lO cda cong

ty lien kEt vitcit qua khoan gop von ciia Tang ding ty tai cong ty lien lc& do (bao gom b5t ke cac khohn gop van dai han ma ye thtic chit tao thanh deu ttt thuen ctia Tang ding ty tai cong ty lien kEt do) khOng du'Oc ghi nhan.

Trong trudng hOp mot cong ty thanh vien cda Tang cong ty thyt hign giao dich vdi mot cong ty lien kEt voi T6ng cong ty, chtta thyt hign tutting i'tng vai phen gop v6n cua Tang cong ty vao cong ty lien Wet, clu'oc loci trit khoi bao cao tai chinh hdp nh5t.

DO7 vai cac cong ty lien kat duVc Tong ding ty nhan chuyen giao:

Cac khoan deu tu' vao cac ding ty lien kEt do Tang cong ty tie!) nhan chuyen giao du Oc phan anh tren bao cao tai chinh hdp nh5t theo phuting phap gia g5c trit dtt phong giarn gia cac khoan deu tu' (nEu có) nhu' trinh bay tai chinh sach kg" toan cua khoan myc "Cac khohn deu tu' tai chinh".

Ldi the thu'dng mai

LOi the thu'dng mai tren bao cao tai chinh hOp nh5t la phen phu tri gala mitt gia phi hOp nh5t kinh doanh so vdi phen loi ich ct'ia Tang cong ty trong tang gia tri hOp ly cda tai san, ding no va cong nO tiem tang cda ding ty con deu tu' b5ng ngubn von dial-Ong cong ty tai

ngay thyt hien nghiep vy deu Loi the thuting mai clu'oc coi la mot loai tai san v8 hinh, du'Ic tinh kh5u hao theo phu'dng phap dtldng thang tren thai gian hitu dung udc tinh cua lOi the' thuOng mai (16 la tit 01 c1En 04 nam.

Ldi the thu'dng mai du'qc trinh bay rieng nhu' mot loai tai san có khac tren bang can ci5i toan hop nhal. Khi ban cong ty con/lien gia tri can lai ciJa khoan IOi the thu'dng mai chu'a kh5u hao het du' c tinh vac) khoan lai/ki do nghigp vy nhu'ong ban cong ty tu'dng Cfng.

Tien

Tien bao gbm tien mat tai quy va cac khoan tien giti khong kir han tai ngan hang.

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TONG CONG TY DAU TU VA KINH DOANH VON NHA NU' C THUYET MINH BAO cAo TAI CHiNH HOP NHAT (Trip theo) MAU SO B 09A-SCIC/HN

Cac khoan dau tu' tai chinh

Cac khoan dau tai chinh bao gom cac khoan crau tu' tai chinh ng5n han, cac khohn dau tu' vao cac ding ty con, ding ty lien kat va cac khoan dau tu' tai chinh dai han khac.

Phan loci cac khohn dau tu'

Cac khoan dau tu' tai chinh se clu'Oc phan lop' la cac khohn crau tu' tai chinh ng5n han nau thdi han n5m grit con lai cita khoan dau tu' dart 1 n5m, la cac khohn crau tu' tai chinh dai han nau thdi han n5m girt can lai cua khohn dau tu' tit 1 n5m tra

Cac khohn dau tu' tai chinh ngan han

Cac khoan dau to tai chinh ng5n han cita Tang ding ty bao gam cac khohn tien giii có kit han clan 12 thong, trai phigu co thdi gian ciao han dudi 1 n5m va cac khohn crau tu' vao cac cong ty niern ygt hoc chu'a niern ygt va nam trong ke hooch thothi van dm Tang cong ty trong tuOng lai gan.

Cac khohn dau tu' tai chinh dai han khac

Cac khoan dau tu' tai chinh dai han khac la cac khohn dau tu' vao cac cong ty ma Tang cong ty khong co quyen kigm soot ding nhu' khong có anh hu'ang clang kg dai vdi cac chinh sach tai chinh va hoat Ong cua cac cong ty do.

Ghi nhOn ban au

Cac khohn dau tu' vao cac ding ty thong qua hinh thus mua ca phsan hoc gop van Ctu'Oc xac dinh theo gia gac bao gom gia mua hoc gia tri gop van cong cac chi phi giao dich có lien quan try'c tip den vi5c mua cac khoan dau tu' do.

Cac khohn dau tu' vao cac ding ty thong qua hinh thitc nh5n ban giao theo cac quygt dinh cua cd quan co tham quyen clu'Oc ghi nh5n ban dau theo gia tri &Plc neu trong Bien ban chuygn giao quyen dai di5n vein chti sd hilu van nha nu'dc dau tu' tai cac doanh nghi5p ve Tang cong ty. Dal vdi cac khoan crau tu' nh5n ban giao, sau ghi nhan ban dau, ngu co thay

gia tri dau tu' chuygn giao du'dc xac nhan cda cd quan nha nu'Oc co th5m quyen, gia tri ghi so cua cac khoan dau tu' nay se citioc dieu chinh thay dal titcing ang.

Difng ghi nha,sn

T6ng ding ty ditng ghi nh5n cac khoan &au tu' khi (15 chuygn giao toan bo rui ro va lOi ich til cac khoan tu' do. D'ai vdi cac khoan clau tit Tang ding ty da nh5n ban giao sau d6 du'Oc ban giao lai cho cac don vi khac theo guy& dinh ctia cac cd quan quan ly nha nu& co th5m quyen, Tang cong ty ghi nh5n giarn trit gia tri dau tu' tu'Ong t:tng vdi giarn von theo gia gac du'Qc ghi tren sO sach ke toan.

Ott phang giam gia cac khohn dau tu'

Dkt phong giant gia cac khoan crau tu' chitng khoan va cac khoan crau tu' gop van du'Oc trich 15p theo quy dinh taiNght dinh s5 147/2017/ND-CP ngay 25 thong 12 n5m 2017 cda Chinh phit ve saa dai, b6 sung mot s5 dieu c0a Nghi dinh so" 151/2013/ND-CP ngay 01 thong 11 n5m 2013 ctia Chinh phit ve chitc Wang, nhi5rn vy va cd chg hoat dOng dm Tang cong ty Dau tu' va Kinh doanh van nha nudc, Thong tu' s5 48/2019/TT-BTC ngay 08 thong 8 n5m 2019 cda BO Tai chinh ye vi5c "Hudng dgn vi5c trich rap va cac khohn dy' pheng giarn gia hang ton kho, tOn that cac khoan dau tit, no phai thu kho ddi va bao hanh san ph5m, hang hOa, dich vy, cong trinh xay (king tai doanh nghrep" ("ThOng tu' 48"); va Quygt dinh so 289/QD-UBQLV ngay 23 thong 7 Warn 2019 cita Chi) tich uy ban Quan ly van nha nu'esc tai doanh nghi5p ve vi5c ban hanh Quy chg quart 1j, tai chinh ciia Tang cong ty D'au tu' va Kinh doanh van nha nu'oc ("Quyat dinh 289"), ap dung cho n5m tai chinh tit rfam 2019 trd

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TONG CONG TY DAU TU. VA KINH DOANH VON NHA NUO'C THUYET MINH BAO cAo TAI CHiNH HOP NHAT (Ti6p theo) MAU So B 09A-SCIC/HN

D5i vdi cac khoan dau tu' vao ding ty da niern tren san giao dich chang khoan (bao gom Tau tu. ng5n han va Tau to dai han) va cac cong ty Tang tqf giao dich tren san UpCom, mac trich lap dy' phong giarn gia khoan crau tu' du'oc tinh theo quy dinh hu'ong dAn ve trich lap dy' phong d5i vdi cac khohn dau tu'chang khoan.

051vai cac khohn d'au tu' vao cac cong ty khac, mac trich 15p di/ phong giam gia khohn dau to can ca theo chi tieu v5n chu sO hitu tren bao cao tai chinh cUa doanh nghlep có von dau tu' cua Tang cong ty tai thai digm trich lap dy' phong. Trong tracing hOp tai thai diem trich lap dy' phong Tang cong ty chu'a nhan ditqc bao cao tai chinh n5m cua doanh nghiep, Tang cong ty se sa dung bao cao tai chinh thu thap du'dc tai the:1i diem gan nh5t lien ke vdi thai digm trich rap du' phong.

Dy' phong dal vdi cac khoan Tau tu' se dude hoan nhap ghi Om chi phi khi s5 dy' phi:mg phai trich lap th5p hdn s5 du du' phong da trich.

Cfic khoin phai thu

Cac khoah phai thu khach hang va cac khoan phai thu khac du'Oc phan anh theo gia g6c trit dy' phong phai thu kho doi. Dy' phi:mg phai thu kho doi ti.r hoat Mang ciia Tang cong ty trich lap cho nhang khoan phai thu da qua han thanh toan tit sau thang tra len, hoc cac khoan phai thu ma ngu'ai nO kho có kha Wang thanh toan do bi thanh pha san hay cac kho khan tu'dng ty'.

Tai san c6 dinh hitu hinh va khau hao

Tai san c5 dinh hub hinh dude trinh bay theo nguyen gia trit gia tri hao mon lOy kg.

Nguyen gia ban au cua tai san co dinh hau hinh bao gom gia mua dia tai san, bao g'orn ca thud nhap kh5u, cac loaf thud dau vao khong dude hoan lai va cac chi phi lien quan true tip de'n viesc du'a tai san vao trang thai va vi tri hoat clang cho mac dich sit dyng dtf kign. D51 vdi tai san c5 Binh hinh thanh do au tu' xay du'ng co ban theo phu'dng thac giao th'au, nguyen gia la gia quyel toan cong trinh xay dung theo quy the quan ly au tu' va xay clang hien hanh, cac chi phi khac có lien quan true tip va 10 phi trade ba (ngu 6). Trudng hOp du an

hoan thanh va dua vao sit dung nhu'ng quyEt toan chaa du'Oc phe duy0t, nguyen gia tai san co dinh dude ghi nhan theo gia tam tinh tren cd so chi phi thyt da bo ra de có du'Oc tai san co dinh. Nguyen gia tam tinh se du'Oc diseu chinh theo gia quyel toan dude cac cd quan có th5rn quyen phe duy5t.

Cac chi phi phat sinh sau khi tai san c5 dinh hau hinh era di vao hoat Clang nhu' chi phi sita chaa, bao du'Ong va dai tu thu'ang du'Oc hach toan vao bao cao Wel qua hoat Clang kinh doanh hdp nh5t cua nam phat sinh chi phi. Traang Nip có th5 chang minh mat each rO rang cac chi phi nay lam tang Idi ich kinh to trong tacing lai du tinh thu du'oc tit vi0c sit dyng tai san c5 dinh hau hinh vuOt tren mac host do, ng tieu chugn da du'Oc danh gia ban d'au, thi cac chi phi nay dudc vein hda nhu' mot khoan nguyen gia tang them ctia tai san co dinh hau hinh.

Tai san c5 dinh hau hinh dudc kh5u hao theo phu'dng phap &tang th5ng dy'a tren thdi gian hal dung u'ac tinh cua tai san, cy th5 nhu'sau:

Nha cita va vat kin trim 5 - 35

May mac, thiet bi 5 - 10 Thiel bi quan ly 3 Phitong tren van tai 5 - 6 Tai san c5 dinh khac 3

Kif nay S6 narn

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TONG CONG TY DAU T($ VA KINH DOANH VON NHA NU'aC THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tie*p theo) MAU SO B 09A-SCIC/HN

Cac khoan 151,18 phat sinh khi thanh IY, ban tai san la chenh l'gch glika thu nhep of thanh ljt

va gia tr.i con lai cila tai san va duoc ghi nhan vao bao cao kEt qua host dang kinh doanh hdp nhat.

Tai san c6 dinh vo hinh va khau hao

Tai san co" dinh vo hinh bao g'om gia tri quyen sit dung drat va phan mem may tinh du'Oc ghi nhan theo nguyen gia trill' gia tri hao men lOy kg. Quy-en sir dyng dat lau dal khong phai trich khau hao. Phan mem may tinh du'Oc trich khau hao theo phu'dng phap du'eng th5ng diia tren thei gian KM dyng tick tinh la ba (03) n'am.

Bat dOng san tifiu to'

Bat Ong san deu tu' cho thug' bao gem quyen sir dung dat va tea nha van pheng do T6ng cong ty n5m gift nh5m muc Bich thu ili tit viec cho thug', du'cic trinh bay theo nguyen gia tril gia tri hao men 10y kg. Nguyen gia dm bat Ong san de'u tu' du'Oc mua bao gem gia mua va cac chi phi lien quan try'c tigp nhu' phi dich vu tu van vg' luat phap lien quan, thug tru'dc ba va chi phi giao dich lien quan khac.Bat d'eng san deu tu' cho thug du'Oc khau hao theo phu'dng phap du'dng th5ng tren thdi gian hc?u dung udc tinh tit 27 - 35 nam.

Bat deng san dau tu' n5m girl' che tang gia thg hign quyen sct dyng dat do TOng cOng ty n5m giCt nham thu Idi tir viec the tang gia. Bat Ong san deu tu' n5m girt che tang gia duOc trinh bay theo nguyen gia b.& suy Om gia tri. T6ng cong ty khong trich khau hao d5i vdi bat

d'eng san deu tu' chd tang gia.

Chi phi xay thing cd ban dd dang

Cac tai san dang trong qua trinh xay dy'ng phyc vu muc dich san xuat, cho thug, guar' ljf hoac cho cac muc dich khac duOc ghi nhan theo gia g5c. Chi phi nay bao gem cac chi phi can thigt a hinh thanh tai san bao gem chi phi xay 15p, thigt bi, chi phi khac di lien quan pha hOp veil chinh sach kg toan ciia Tang cong ty. Cac chi phi nay se du Oc chuygn sang nguyen gia tai san c5 dinh theo gia tam tinh (ngu chu'a di quyEt toan duOc ph& duyet) khi cac tai san d'u'oc ban giao dva vao sit dung.

Theo quy dinh vg' quan IN,', dau tu' va xay dung cda Nha nudc, tiny theo phan cap quan lj, gia tri quyEt toan cac cOng trinh xay dung cd ban hoan thanh can du'oc cac cd quan có thgm quyen phe duyet. Do do, gia tri cuel cung cUa cac cong trinh xay dung cd ban di thg thay

do) va phu thwic vao quyEt toan du'dc phe duygt bdi cac cd quan di them quyen.

Cac khoan tra tru'dc dai han

Chi phi tra tru'dc dai han bao gem khoan tra tru'dc tien thug van pheng va cac khoan chi phi tra tru'dc dai han khac.

Tien thug' van pheng thg hien so" tien thug van pheng de du'Oc tra trudc. Tien thug van pheng tra tru'dc du'Oc phan be vao bao cao ke't qua hoat Ong kinh doanh kip nhat theo phuOng phap duffing th5ng tu'dng Cfng voi thdi gian thug.

Cac khoan phai tra ngu'iii ban va chi phi phai tra

Cac khoan phai tra ngu'Oi ban va chi phi phai tra du'oc ghi nhan cho s5 tien phai tra trong tu'dng lai lien quan dEn hang ilea, dich vg de nhan du'oc khong phy thuec vac) viec Toting

cong ty d'a nhan du'Oc hda ddn ciia nha cung cap hay chu'a.

Quii phat trign khoa hoc va cong ngh4

Quji Oat trign khoa hoc va cong nghg diing dg thy'c hien cac nhigm vu ye h8 trO phat trign khoa h9c va ding nghe cda Tang cong ty, clu'oc trich hang narn veil tS, le bAng 3% thu nhOp

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TONG LONG TY DAU it/ vA KINH DOANH VON NHA NU'OC THUYET MINH BAO CAO TAI CHINN HO'P NHAT (Tie!, theo) MAU SO B 09A-SCIC/HN

tinh thug thu nhep doanh nghiep trong nam va du'dc ghi nhan vao chi phi tren Bao cao qua host clang kinh doanh hap nhat.

Ghi nh4n doanh thu

Doanh thu c6 tot va Idi nhu4n chia

Doanh thu tit ca tat va Idi nhuan di.tqc chia du'dc ghi nhan khi Tang cong ty có quygn nhan c6 tic va igi nhuen theo quy dinh caa Chun mut Kg toan Viet Nam va CSC quy dinh hien hanh c6a B6 Tai chinh.

D61 vai co phigu nhan du is do ding ty ca phgn chia c6 tilt (chia ca tat b5ng ca phigu) va c6 phigu thitang (ca phigu nhan clutc khong phai do chia ca tat), Tang cong ty theo dOi s6 lu'dng c6 phigu nhan &lc tren s6 sach va khong ghi tang khoan dau tu' va doanh thu tit host clang Tong crau tu' va kinh doanh van.

Doanh thu tit ban cac khoan crau tu'

Doanh thu tit ban cac khohn dau tu' du'dc ghi nhan vao bao cao Wel qua hoat clang kinh doanh khi phan Ian rai ro va 16i ich g5n lien vai quygn sa tau cac khohn dau tu' do da du'dc chuygn giao cho ngu'di mua theo quy dinh cUa Quygt dinh 289.

Doanh thu tit ban cac khoan dau tu' nhan ban giao du'dc xac dinh theo quy dinh tai Nghi dinh s6 151/2013/ND-CP va Nghl dinh 147/2017/ND-CP la sa tin thu du'dc tit ban cac khoan dau tu' ra ngoai doanh nghiep, ca tign dat cot khong phai tra lai cho nha dau tit. Gia tri van g6c tip nhan cua cac khoan dau tu' du'dc ghi nhan la chi phi tit ban cac khoan crau tu'.

Doanh thu ter' lai tien gui

Doanh thu tit lai Wen gal phan anh cac khoan lai phat sinh tit host clang tin gal tit ngu'on van kinh doanh cua Tang cong ty va du'dc ghi nhan vao bao cao lc& qua hoat clang kinh doanh tren ca sa don tich du'dc xac dinh tren du' cac tai khoan tin va lai sual ap dung.

Ngoai to

Cac nghiep vu Oat sinh b5ng cac loai ngoai to (Vac chuygn doi theo tjt gia tai ngay Oat sinh nghiep vy. SO du' cac khohn myc tin to c6 gac ngoai to tai ngay thac kje kg toan du'dc chuygn do) theo tjt gia mua tai ngay nay do ngan hang thutng mai nil Tang ding ty ma tai khoan cong ba. Chenh lech ty gia phat sinh va chenh lech tjt gia do danh gia lai sa du' cac khoan muc tin to ca go-c ngoai to dt.tac hach toan vao bao coo kgt qua hoat Clang kinh doanh hap nh5t.

Cac khoin du' phong phai tra

Cac khoan dy' phong phai tra du'dc ghi nhan khi Tang ding ty ca nghia vy n6 hien tai do lc& qua tit mat su' kien da xay ra, va Tang ding ty co kha nang phai thanh toan nghia vu nay. Cac khohn dif phong du'dc xac dinh tren ccs sa utc tinh cua Ban Gam clacvg cac khohn chi phi can thigt de thanh toan nghia vu na nay tai ngay kgt th6c kit kg toan.

Qui( tren lu'dng

T6ng ding ty tam trich quy tin lu'dng hang nam can ctY theo hutng dan tai Thong tu' s6 16/2018/TT-BLDTBXH cua B6 Lao clang - Thu'dng binh va X5 hai ban hanh ngay 12 thang 10 nam 2018 vg hutng dAn quan ly lao Tang, trail lu'dng, thu lao, tin thutng dal vai nguti lao dang va nguti quart Kt dm Tang cong ty Dau tu' va Kinh doanh van nha nu'ac. SO lieu cuai ding c6a Qu9 tin lu'dng se du' c phe duyet bai Ciy ban Quan ljt van nha nutc tai doanh nghiep.

14

TONG LONG TY DAU TV VA KINH DOANH VON NHA NUO'C THUYgT MINH BAO CAO TAI CHINH HO'P NHAT (Trdp theo) MAU SO B 09A-SCIC/HN

Von dau tu' cua chit sit hi.ru

V6n deu tu' cUa chit s9 feu Mick hinh thanh tit nguan sau:

(i) Vein Nha nutc cap try'c tigp bang tien hoac tai san;

(ii) Von tip nhan theo gia tr.i s6 kg toan tit cac doanh nghiep nhan chuygn giao theo quy dinh tai Dieu 7 Nghi dinh s5 151/2013/ND-CP va Dieu 6 Nghi dinh so 147/2017/ND-CP;

(iii) V5n b6 sung tit qu9 deu tu' phat trign theo quy dinh cua phap luat;

(iv) Cac ngu'on tai trd khong hoan

(v) Cac nguen v5n khac co nguson Vic tit Nha nu9c.

Trich 14p cac quy

Tang cong ty thy'c hien trich lap cac quy theo guy& dinh cCia H81 clang Thanh vier' va theo quy dinh tai Nghi dinh s5 151/2013/ND-CP ngay 01 thang 11 n'am 2013, Nghi dinh s5

147/2017/ND-CP ngay 25 thang 12 n5m 2017, Nghi dinh s5 91/2015/ND-CP ngay 13 thang 10 n5m 2015,Nghi dinh s5 32/2018/ND-CP ngay 08 thang 3 n5m 2018 va Quyat dinh 289:

Trich t5i da 30% vao Qu9 Thu tu' phat trign cua Tang ding ty;

• Trich lap quy khen thutng, phtic Idi cho nguti lao Ong cua T6ng tong ty;

• Trich quy thutng Nguti quan h,% Tang tong ty;

• nhuan con lai sau khi trich lap cac qu9 ciia Tang ding ty (deu tu' phat trign; khen thutng, phUc 19i; thutng ngu'di quell I' Tang cong ty) n8p ngan sach nha nutc.

Tang ding ty tam chu'a thtic hien trich lap qu9 deu tu' Oat trien 6 thang deu n5m 2020.

Thug

Thug thu nhap doanh nghiep thg hien tang gia tri a:fa s5 thug phai tra hien tai va s5 thug hoan lai.

S5 thug phai tra hien tai duVc tinh dy'a tren thu nhap chiu thug trong n5m. Thu nhap chiu thug khac yeti Idi nhuan trutc thug du'dc trinh bay tren Bao cao kat qua host Ong kinh doanh hcfp nhat vi thu nhap chiu thug khong bao gam cac khohn thu nhap hay chi phi tinh thug hoac dit9c khau trit trong cac n5m khac (bao gbm Ca 18 mang sang, ngu co) va ngobi ra khong bao gam cac chi tieu khong chiu thug" hoac kh8ng di.t9c khau trit.

Thug' thu nhap hoan lai du'dc tinh tren cac khoan chenh lech giiYa gia tri ghi se; va cd so tinh thug thu nhap cUa cac khoan myc tai san hoac c8ng nd tren bao cao tai chinhh9p nhat va du'dc ghi nhan theo phu'dng phap bang can d5i kg toan. Thug thu nhap hoan !pi phai tra phai du'dc ghi nhan cho tat ca cac khoan chenh lech tam thai con tai san thug thu nhap hoan lai chi du'dc ghi nhan khi chat than có du 19i nhuan tinh thug trong tu'dng lai de khau trit cac khoan chenh lech tam thti.

Thug thu nhap hoan lai du'dc xac dinh theo thug suat dy' tinh se ap dyng cho n5m tai san du'dc thu Woi hay nd phai tra du'dc thanh toan. Thug thu nhap hoan lai du'dc ghi nhan vao Bao cao kat qua host Ong kinh doanh hcip nhat va chi ghi vao van chi' so hub khi khohn thug do có lien quan Clan cac khoan myc du'dc ghi thang vao vo'n chit

Tai san thug thu nhap hoan Iai va nd thug thu nhap hoan lai phai tra du'dc bit trit khi Tang tong ty có quyen hdp pilaf) de bit trit giO'a tai san thug thu nhap hien hanh voi thug thu nhap hien hanh phai n8p va khi cac tai san thug thu nhap hoan lai va nd thug thu nhap hoan Iai phai tra lien quan tai thug thu nhap doanh nghiep du'dc quan l beti ding mot c9 quan thug va Tang cong ty có du dinh thanh toan thug thu nhap hien hanh tren c9 so thuen.

Tang cong ty khong ghi nhan thug thu nhap doanh nghiep hoan lai do khong cc') cac khoan chenh lech trong yau giita gia tri ghi so cua cac khoan myc tai san hoac cong no tren bang

c'

15

TONG CONG TY DAU TU' VA KINH DOANH VON NHA NY& THUYET MINH BAO cAo TAI CHiNH HO'P NHAT (Tie-p theo) MAU s6 B 09A-SCIC/HN

can MI toan hdp nhat va cd sd tinh thug thu nhap doanh nghigp tai ngay 30 thang 06

nam 2020. Vic xac dinh thug thu nhap cUar6ng cong ty can cif vao cac guy dinh hign hanh ve thug. Tuy nhien, nhirng quy dinh nay thay doi theo tirng the:0 kit va vigc xac dinh sau cimg vg thug thu nhap doanh nghigp thy thu'dc vao kgt qua kigm tra ct)a cd quan thug có thgm quygn.

5.

6.

7.

8.

Cac loaf thug khac dudc ap dung theo cac luat thug hign hanh tai Vigt Nam.

TIEN 30/06/2020 31/12/2019

Tign mat

Tien gif ngan hang khong kit hp

VND

2.066.750.079

7.305.745.378

VND

1.855.444.532

8.339.937.195

9.372.495.457 10.195.381.727

CAC KHOAN DAU TU TAI CHINH NGAN HAN

30/06/2020 31/12/2019

Tign ngan hang (Tau tu' c6 phieu: - Co phi& niem yet - Co phriu chu'a niern ygt Trai phigu Khac

VND

27.307.509.212.846

1.438.155.805.045 13.968.285.381.480

5.000.000.000.000 50.000.000.000

VND

28.436.531.183.090

1.390.527.407.829 14.305.796.568.968

5.099.000.000.000 50.000.000.000

47.763.950.399.370 49.281.855.159.887

Di/ phong giam gia d'au ti.t tai chinh han naan

(3.722.759.742.167) (3.136.182.895.836)

44.041.190.657.204 46.145.672.264.051

PHAI THU HOAT DONG DAU TU' TAI CHiNH

30/06/2020 31/12/2019

Lai di/ thu tin ngan hang có kit han va trai ohigu Phai thu ve c6 ttfc va Idi nhuan du/dc ch i a Phai thu tit hoat CIOng ban cac khoan dau tit

VND

1.323.439.338.442

1.028.968.623.811

6.116.281

VND

632.880.098.660

701.546.088.989

5.206.656.417

2.352.414.078.534 1.339.632.844.066

CAC KHOAN PHAI THU KHAC

30/06/2020 31/12/2019

Phai thu tit co phan hoa Cac khohn phial thu khac

VND 31.510.846.088

5.918.661.533

VND 31.510.846.088 6.605.678.282

37.429.507.621 38.116.524.370

16

TONG CONG TY DAU TU VA KINH DOANH VON NHA NUVC THUYET MINH BAO cAo TA! CHiNH HO'P NHAT (Tier) theo) MAU SO B 09A-SCIC/HN

9. TANG, GIAM TAI SAN Co DTNH HOU HINH

Nha cira va Thiel bi Phu'dng ti4n Tai san co" dinh

vat kkIn trac Quin Iv van tai khic T6nu ding

NGUYEN GIA VND VND VND VND VND

Tai ngay 31/12/2019 27.443.028.453 14.467.440.863 15.954.693.611 1.317.494.510 59.182.657.438

Tang trong kY 40.150.000 40.150.000

Tai ngay 30/06/2020 27.443.028.453 14.507.590.863 15.954.693.611 1.317.494.510 59.222.807.438

GIA TRI HAO MON LUY KE

Tai ngay 31/12/2019 13.014.041.090 13.825.821.630 11.103.783.324 1.200.710.448 39.144.356.492

Khau hao trong kY 345.366.146 364.116.023 639.771.336 104.694.800 1.453.948.305

Tai ngay 30/06/2020 13.359.407.236 14.189.937.653 11.743.554.660 1.305.405.248 40.598.304.797

GIA TRI CON LAI

Tai ngay 30/06/2020 14.083.621.217 317.653.210 4.211.138.951 12.089.262 18.624.502.641

Tai ngay 31/12/2019 14.428.987.363 641.619.233 4.850.910.287 116.784.062 20.038.300.946

10. TANG, GIAM TAI SAN CO DTNH VO HiNH

Quyen sit Phan nfam duna dat may tinh T6na

VND VND VND

NGUYEN GIA Tai ngay 31/12/2019 147.783.558.760 4.258.753.032 152.042.311.792

Tai ngay 30/06/2020 147.783.558.760 4.258.753.032 152.042.311.792

GIA TRI HAO MON LUY KE Tai ngay 31/12/2019 2.604.209.431 1.067.300.984 3.671.510.415

Kh5u hao trong kif 468.016.173 468.016.173

Tai ngay 30/06/2020 2.604.209.431 1.535.317.157 4.139.526.588

GIA TRI CON LAI Tai ngay 30/06/2020 145.179.349.329 2.723.435.875 147.902.785.204

Tai ngay 31/12/2019 145.179.349.329 3.191.452.048 148.370.801.377

11. TANG, GIAM BAT DOG SAN DAU TU

Khoan muc S8 dau kif Tang trong kir Giam So cual kjr

trong ky

a) Bat Ong san dau tu' cho thue VND VND VND VND

Nguyen gia 37.356.213.641 37.356.213.641

- Nha Va quyen sit dung d5t 37.356.213.641 37.356.213.641

Gia tri hao man 18y kg 8.114.135.727 641.605.878 8.755.741.605

- Nha Va quyen sir dung dat 8.114.135.727 641.605.878 8.755.741.605

Gia tri can Iii 29.242.077.914 28.600.472.036

- Nha va quyen sit dyng cla't

b) Bat Ong san dau tu' chit tang gia

29.242.077.914

110.310.806.195

28.600.472.036

Nguyen gia 110.310.806.195 - 110.310.806.195

- Quyen sir dung TOn thit do suy giam gia tri

- Quyen sit dyng dat

Gia tri con Iii 110.310.806.195 - 110.310.806.195

- Quyen sit dung Ong gia tri con 1@i 139.552.884.109 138.911.278.231

17

TONG LONG TY DAU TU VA KINH DOANH VON NHA NU' C THUYET MINH BAO CAO TAI CHINH H0P NHAT (Trap theo) MAU SO B 09A-SCIC/HN

12. DAU Tll VAO CONG TY CON (DAU TY BANG NGLION VON CUA TONG CONG TY)

Thong tin chi tiEt ves cac ding ty con dm Tang cong ty tai ngay 30 thang 06 nam 2020 nhu'

sau:

Ten cong tv

Cong ty con Cong ty TNHH Mot thanh vien flau tu' SCIC

Ndi thanh TY re TY re quYin

rep ye phan sit bigu guy&

hoat dung hriu (%) dirt (%) Hoat demo chinh

Ha NUi 100,00 100,00 fnu tu' bat dung san va dau tu' tai chinh

13. CAC KHOAN DAU TAI CHINN DAI HAN

30/06/2020

VND

31/12/2019

VND

Gia tri cua cac khoan dau tu' bao gam: Vein gop tai cac cong ty c6 phan (55 niern yet Van gop tai cac cong ty co ph-an chu'a niem yet va khac Thai phieu

5.341.874.084.595

3.582.366.678.126

275.000.000.000

9.199.240.762.721

5.365.408.929.180

3.563.034.892.958

275.000.000.000 9.203.443.822.138

Del phong giam gia dau tut tai chinh dai han

(86.702.337.476) (68.644.972.461)

9.112.538.425.245 9.134.798.849.677

14. DAU TEl VAO CAC CONG TY LIEN KET (DAU TU. BANG NGUON VON COA TONG CONG

TY)

Thong tin chi tiet ve cac cong ty lien 1<e-tau tu' b5ng nglion vein dia Tang cong ty tai ngay

30 thang 06 narn 2020 nhu' sau:

Ten cong ty

Ndi thanh lap va hoat do_ ng

Ty le phan

sd hriu (%)

my is quyen

bieu quyat

nfim gift (%) Hoat dung chinh

Cong ty con Cling ty TNHH M6t thanh vier) D'au tu' SCIC Ha N6i 100 100 inu tu' bgt dOng

can va r7aii tir tai

Cong ty lien kit COng ty Co phan Ha tang va l301 Ong san Viet Nam

Ha N6i 47,63 47,63 Kinh doanh bat d8no san

C8ng ty Co phan Cang Qu6c ed. Lao - Viet

HO Tinh 22,03 22,03 Van hanh va khai thic cana bien

Cong ty Co phan inu tu' SCIC - Bao Vi6t HO N6i 50,00 50,00 Kinh doanh b5t Bono san

Cong ty Co Wan Thap Truy'en hinh Vi6t Nam Ha N6i 33,00 33,00 Truyen hinh, truysen thanh, quang cao

Cong ty Co phan TU vOn inu tu. va Vau tu' Viet Nam

110 N6i 30,00 30,00 Kinh doanh demo san

Cong ty Co phan Thuoc Ung thu' Benovas Ha N6i 29,00 29,00 San xual thu6c, hoa rh erir liar

Cong ty Co phan Cang MIPEC (i) Hai phong 25,00 25,00 Hoat Ong dick vu ho trd cho van tai

Thong tin tai chinh tom tat ve cac cong ty lien ket cua T6ng cong ty du'dc trinh bay nhu' sau:

18

TONG THUYET

CONG TY DAU TL% VA KINH DOANH VON NHA NUraC MINH BAO cAo TAI CHINH HOP NHAT (Tigp theo)

30/06/2020

MAU SO B 09A-SCIC/HN

31/12/2019

VND VND

Tang tai san 9.642.665.619.391 9.699.369.203.481

Tang cong nO 3.097.637.616.130 3.251.475.498.165

Tai san than 6.545.028.003.261 6.447.893.705.316

Phan tai san than Tong C8ng ty dau tit vao cong ty lien kgt

2.093.919.677.399 2.071.642.784.897

Tit 01/01/2020 Tint 01/01/2019 dgn 30/06/2020 dgn 30/06/2019

VND VND

Doanh thu 348.440.140.858 3.184.390.052.481

Ldi nhuan thuan 145.871.1 1 1 .542 1.552.467.132.569

Phan lai trong cong ty lien kgt (au tu' bAng nguon von cua Tang Cong ty) 42.766.423.166 461.626.880.228

15. CHI PHI TRA TRU& DAI HAN

30/06/2020 31/12/2019

VND VND

Tra tru'dc tian thue van phang 89.378.319.846 92.868.466.1 52

Khac 68 1.944.687 582.309.286

90.060.264.533 93.450.775.438

16. THUE VA CAC KHOAN PHAI NOP/PHAI THU NHA NUteC

S6 that sinh phai Sada n5p 01/01/2020 *tong kjr tong kir S5 bu bit 30/06/2020

I. Phai n5p

1. Thug 1.394.540.558 284.375.596.122 14.153.678.229 36.046.346.890

1.1 Thug gia tri gia tang 126.156.374 570.407.181 546.248.656 (1.797.727) 148.517.172

1.2 Thug thu nhap doanh nghigp 274.617.227.723 3.539.377.644 (235.568.313.834) 35.509.536.245

1.3 Thug thu nhap ca nhan 1.268.384.184 9.180.961.218 10.061.051.929 388.293.473

1.4 Thug mon bal va khac 7.000.000 7.000.000

2. Cfic khoin phai n5p khic 3.421.850.861.996 3.609.602.254.444 3.795.883.948.176 3.235.569.168.264

2.1 Cac khoan khac (i) 3.421.850.861.996 3.609.602.254.444 3.795.883.948.176 3.235.569.168.264

TONG CONG 3.423.245.402.554 3.893.977.850.566 3.810.037.626.405 3.271.615.515.154

II. Phai thu 235.568.313.834 (235.568.313.834)

1. Thug thu nhap doanh nghigp 235.568.313.834 - (235.568.313.834)

i) SO du' phai n6p vse ngan sach nha nutc phsan Idi nhu'an can lei cue ky ke toan

17. VON DAU TU' CUA CHU So' Hilf"U

VOn dreu le dutc duyOt cue TOng cong ty theo quy Binh tai Nghi d!nh 148/2017/ND-CP

ngay 25 thang 12 nam 2017 die Chinh phi la 50.000 tie VND. V5n Tau tu' die chi! set hifu cM goo vao T6ng cong ty tai ngay 30 than 06 nam 2020 la 33.199.104.733.245 VND (ngay 31 thang 12 Warn 2019: 33.199.104.733.245 VND).

19

TONG CONG TY DAU TU VA KINH DOANH VON NHA NU'ot THUYET MINH BAD CAO TAI CHINH HOT NHAT (Tie'', theo) MAU SO B 09A-SCIC/HN

18. DOANH THU HOAT HONG DAU TU' VA KINH DOANH VON

Tit 01/01/2020 den 30/06/2020

VND

Tit 01/01/2019 dgn 30/06/2019

VND

Doanh thu tit c6 tilt va Id_ i nhu0 dubc chia

1.899.344.739.736 1.854.828.304.736

Doanh thu tit ban cac khoan Tau hi 729.416.678.365 203.580.491.415

Doanh thu lai tin gill va l'a'i dau tu' trai ohigu tin ohigu

1.107.211.787.833 986.892.579.397

Doanh thu cho thue Bat clang san va khac

14.147.064.096 5.380.586.826

3.750.120.270.030 3.050.681.962.374

19. CHI PHI HOAT HONG DAU TU. VA KINH DOANH VON

Tit 01/01/2020 Tit 01/01/2019 den 30/06/2020 den 30/06/2019

VND VND

Gia got cac khohn dau tu' da ban 341.539.717.472 35.904.671.075

Di/ phong Om gia dau tu' 604.634.211.346

Chi phi dich vu mua ngoai 3.139.298.216 1.322.597.000

Cac chi phi khac 2.484.578.626 2.254.279.100 951.797.805.660 39.481.547.175

20. CHI PHI QUAN LV DOANH NGHItP

Tit 01/01/2020 Tit 01/01/2019 den 30/06/2020 den 30/06/2019

VND VND

Chi phi nhan vien guar) KI 56.933.170.681 71.280.400.286

Chi phi cong cu To clang 613.005.081 362.840.340

Chi phi khau hao tai san c6 Binh 1.895.334.878 2.469.268.205

Thug, phi, va 14 phi 185.322.649 45.533.621

Chi phi dich vu mua ngoal 21.979.358.944 22.580.089.550

Chi phi khac 48.346.034.941 33.930.283.924

Trong To Trich quk Ph6t trier? Kfri va CN 41.591.366.881 30.326.117.556

Hoar' nhap dy' phong phai thu kilo dal

(310.353.305)

129.641.873.869 130.668.415.926

21. THUS THU NHAP DOANH NGHIEP ("TNDN")

Tit 01/01/2020 den 30/06/2020

Tit 01/01/2019 den 30/06/2019

VND VND Ldi nhOn trifoc thug 2.710.770.400.480 3.341.944.495.874 Trif: Thu nhap khong chiu thug (1.942.111.162.902) (2.316.455.184.964) Chi phi khong clu'dc trif 604.420.829.041 Thu nhap chiu thue 1.373.080.066.619 1.025.489.310.910

Thue suit thong thu'ang chi phi thug thu nhap doanh nghi4p tinh tren thu nhap chiu thug narn hi4n hanh

20%

274.616.013.323

20%

205.097.862.182

Thue thu nh'Op doanh nghiep hien hanh 274.616.013.323 205.097.862.182

20

Dinh Tign Long Ngutti 14p bigu

TONG CONG TY DAU Tti VA KINH DOANH VON NHA NU'OC THUYET MINH BAO cAo TAI CHINH HOP NHAT (Tigp theo)

22. So LOU SO SANH

S6 ligu so sanh la s6 ligu cCia bang can d6i toan hdp nhal la bao tai chinh hdp nhgt cho Warn tai chinh kgt thiic ngay 31 thang 12 Warn 2019 cila T6ng ding ty eta du'dc kigm town. S6 ligu so sanh dia bao cao kgt qua kinh doanh, bao cao lu'u chuygn tign to la bao cao qua kinh doanh va bao cao lu'u chuygn tign to cho k'' host d6ng ti( 01 thang 01 narn 2020 clgn 30 thang 06 n8m 2020.

MAU SO B 09A-SCIC/HN

Vu Tri That K6 tofin trtiang

Ja n

- o

:64:::NGA El4U T1.1 v .A

KiNH DOANH * Ve)N

coNG TY

s0-,7 SAY 1C) guyen Chi Thanh

T6ng Giam d6c

Ngay 05 thang 8 nam 2020

21