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BAO CAO TAI CHiNH BA BOX KIEV! TOAN Cho nam tai chinh k&t thac ngay 31 thang 12 nAm 2017

Thang 3 nam 2018

CONG TY TNHH MTV BICH VV CONG ICH QUAN 12 . se 327 Le Van Khuang, Phtrang Hip Thanh, Quan 12, Thanh phe He Chi Minh

BAO cko CiJA BAN GIAM DOC

HOi ding Thanh vien va Ban Giam doc COng ty TNHH MTV Dich va COng Ich Quart 12 (g9i tit la "COng ty") trinh bay bdo cdo nay ding vgi bao coo tai chinh da dugc kiem todn cña COng ty cho nam tai chinh kat tfflic ngay 31/12/2017.

HQI BONG THANH VIEN VA BAN GIAM DOC

CAL thanh vien cüa Hei ding Thanh vien va Ban Giarn d6c C6ng ty da dieu hanh COng ty trong nam va den ngay lap bao cao nay g6m:

Ong Pharn Van Long Ong Tran Thanh Tong Ong BM ThE Kit BA Le Thanh Thay Ong Pharn Phil Trung

Chit tich HOi (tong Thanh vien (nghi huu tü ngay 01/11/2017) Thanh vien/ Giam die Thanh vien Thanh vien Thanh vien

TRACH NHIEM CIJA BAN G1AM DOC

Ban Giam clic COng ty c6 trach nhiem lap bao cao tai chinh hang nam phan anh met cach trung iliac va hgp ly tInh hinh tai chinh gang nhu ket qua hog deng kinh doanh va firth hinh luu chuyen tien t cUa COng ty trong nam. Trong viec lap bdo cao tai chinh nay, Ban Giam dOc dugc yeu cau phai:

Ltra ch9n cac chinh sach ke toan thich hap va áp clang cac chinh sach 46 mOt cach nhat quan; Dtra ra cdc xet doan va vac tinh met cach hgplY va than tang; Neu r6 cdc nguyen tic Ice toan thich hgp cat dirge tuan the hay kh6ng, c6 riffling áp di:mg sai lech hi:mg yeu can dugc Ong b6 va giai thich trong bdo cao tai chinh hay kh6ng; Lap bdo cao tai chinh tren co ser hog clang lien We trir trugng hgp khOng the cho rang COng ty 0 tie!) We hog deng kinh doanh; Thiet Ice va thac hien h'ethông kiem soat nei be met each hfru hieu cho mac dich lap va trinh bay bao cdo tai chinh hgp 1 nham hart che rui ro va gian Ian.

Ban Gam Mc COng ty chju trach nhiem dam bao rang so,sach toan dirge ghi chop met each phit hgp a phan anh met each hap ly tinh hlith tai chinh COng ty bat ky thai diem nao va dam bao rang bao cdo tai chinh tuan tha cac chuan mac kO toan Viet Nam, che de ke toan doanh nghiep va cac quy dinh phap 1 co5 lien quan tgi viec lap va trInh bay bao cao tai chinh. Ban Gidm doc cling chiu trach nhiem clam bao an toan cho tai san cUa COng ty vh thac hien cac bin phap thich hgp de. ngan chan va phat hien cac hanh vi gian lan va sai pham

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Tran Thanh Tong Giant chic Ngay 29 thang 3 nam 2018

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Kinh HQi ding Thanh vien va Ban Giam dew Cling ty TNHH MTV Dich vv Ceng ich Quan 12

Chung toi d tin hanh kiem,toan Bao cao tai chinh caa COng ty TNHH MTV Dich vii Gong ich Quan 12 ("COng ty") gam: Bang can dOi ke toan tai ngay 31 thang 12 narn 2017, Bao cdo ket qua hoat ging kinh doanh, Bao cao Ltru chuyen tin te vá Thuy'et mirth Bao cao tai chinh cho tram tai chinh ket thilc cling ngay, &roc lap ngay 21 thang 3 nam 2018, tit tang 04 den trang 38 kern theo.

Track nhiem dm Ban Giam di5c

Ban Giam dtc Cons ty chiu trach nhiam lap va trInh bay trung thvc va hop 19 bao cao tai chinh cfra Ging ty theo Chuan intrc Ice tok Viat Nam, Che de Ice toan doanh nghiep Viet Nam va cdc guy dinh pháp 19 c6 Ilan quan tai Viet Nam. Trach nhiem nay bao g6m: thiet ke, thvc hien va duy tri ha thong kiem sok nOi be liOn quan tai viec lap va trinh bay bao cao tai chinh kh6ng c6 cac sai sat tong yeu do gian Ian hoac nham Ian; chon Iva vá áp clang cac chinh sach k toan thich hop; va thvc hien ck Ink tinh ke toan hop 19 d'O'i vat tang trirOng hop.

Trach nhiem cüa Kierri than vien

Trach nhiem ctia chimg tOi la clua ra 5/. kin ve Bdo cdo tai chinh dva tren ket sad dm cu.& kiem Mk. Chang t6i

da tion hanh kiem toan theo cac Chuan mvc Kiem toan Viet Nam. Cac Chuan mirc nay ,you can chung tot phai

than thu cac quy ,tac dal) dim nghe nghiep, phai lap ke hoach va thvc hien cOng viec ki v em toan de dat duce s dam bao hop 15, rang Bao cdo tai chinh cüa Cong ty kh6ng con chaa dung cac sai s6t tong yeu.

Ging viec kiem toan bao g6m time hien cac thu tvc nham thu thap cac bang chang ktem toan v cac so lieu va cac thuyet minh trail bao cao tat chinh. Cac1ha tvc kiam toan dtroc Iva chcin dip tren 'cat doan chuyen mon dm kiern toan vien ve rai ro cO sai sot nog you hong baci ,cao tai chinh do gian Ian hay nham Ian. Khi, thtrc hien danh gia cac rill ro nay, kiem todn viOn da xem xet he thong kiem soat nOi be caa COng.ty lien quan den viec lap va thrill bay bao cao tai chinh met cach thing thirc, hyp nham thiet ka cac tha tvc kiem toan phi hop vai tinh hinh thvc te, thy nhien }<hang nham mac dich dun ra St kien ye hieu qua caa he thong kiem soat mai bQ dm don vi. Vi'ac kiem toan ding bao g6m viec danh gid cdc chinh sach Ice tok da ducc. áp dung va tinh hop 15, caa cac uerc tinh quan tong caa Ban GPM dOc cting nhu danh gia viec trinh bay tong the bao cao tai chinh.

Chang t6i tin Mang rang cac bang ,cluing kiem toan ma cluing t6i dã thu than duce là day du va thich hop de lam ca ser cho chang t6i dun ra 51kien kiem todn.

Co so' cOat kin kim toan nuoai trir

Cong ty da thvc hien chi tra, tien Luang phat sinh nam 2017 den can be c6ng nhan vien vat tong só tier' la 16.806.423.226 clang. Tang so tien chi tra nay CIA vuot qua tong quy lucmg dux hien tam tinh theo nang suAt lao dOng binh quan va lot nhuan thvc hien nam 2017 do C6ng ty Ichong dat dugc doanh thu vaigi nhuan theo Ice hoach. Khoan chenh lech nay se chroc quyet toan bat Uy ban Nhan clan Quan 12 va ducc diu chinh trong cac nam sau.

Do viac quyet toan san luong va don gia van chuyen rac '<do dai nhieu nam, nen viec ghi nhan gia vein chua tuang xang vai viec ghi nhan doanh thu cho .tang nam. Cho nam tai chinh kat thac ngay 31/12/2017, Cang ty

uoc tinh t-S/ le la; gen cho hog deng van chuyen rk c6ng Ich la 49,03% (nazis 2016 la 40,54%).

2 An independent member firm of WI( International

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Pham Thi Quynh Dung Kim todn vien Gicly chti-ng nhan clang 195 hanh nghd Kiêm tocin vien so 2846-2014-042-1

Phan DircHanh Ph6 Giant dOc Giciy chti-ng nhan clang Icti honh nghd Klein loan vien So 2080-2018-042-1 Thay met Ws dui dien cho: CONG TY TNHH KAM TOAN DFK VIET NAM Ngay 29 thang 3 nam 2018 Thanh pht) HO Chi Minh, Viet Nam

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CONG TY TNHH MTV INCH VV CONG iCH QUAN 12 Se 327 Le Van Khucmg, Phtrang Hip Thanh, Qudn 12, Thanh phe 116 Chi Minh Bao eau thi chinh

Cho narn tai chinh ket thhc ngay 31 thdng 12 nam 2017

BANG CAN DOI ICE TOAN Tai ngay 31 [hang 12 nam 2017

MAU B 01-DN Dan vi: VND

TAI SAN s6 Thuyit minh

SO cuOi nam SO ditu nam

A. Tai sin ngin han 100 102.220.054.537 100.082.964.896

L Tian vã Sc khocin Swung throng tan 110 VII 1.253.474.505 269.791.794

1. Tien 111 1.253.474.505 269.791.794

2. Cdc khoan Meng throng tien 112

IL Cric khoan adu Sw tai chinh ngtin bon 120 VI.2 495.000.000 3.100.000.000

1. Cluing Idioan kinh doanh 121 2. Dv phong giam gia chtmg khoan kinh doanh 122 3. Ddu tu nam gitt dOn ngay ddo han 123 495.000.000 3.100.000.000 HI ale khocin phi& thu ngtin hqn 130 85.857.162.712 90.675.992.625 1. Phai thu ngan han cüa khach hang 131 VI.3 33.022.262.439 41.405.370.433 2. Trd truerc cho ngutri ban ngin han 132 1.143.277.400 637.651.800 3. Phai thu nei be ng&I ban 133 4. Phai thu theo tien dO ke hoach hop ding xay dung 134 5. Phai thu ve cho vay ngin han 135 6. Phai thu ngan han Ichac 136 VI.4 51.691.622.873 48.632.970.392 7. Dv phong phãi thu ngan han kho doi 137 VI.6 8. TM sdn thieu cher xix 1y 139 VI.5 IV. Hang tan Mao 140 VI.7 14.605.312.835 6.026.501.560 1. Hang ten kho 141 14.605.312.835 6.026.501.560 2. Dv phong giam gia hang t6n Icho 149 V. Tel sa'n ngtin !sun kluic 150 9.104.485 10.678.917 1. Chi phi tra tut ngan han 151 VI.13 2. Thue GTGT ducat khau trir 152 VI.17 3. Thue va cdc khoan kW: phai thu Nha nuon 153 VI.17 9.104.485 10.678.917 4. Giao dich mua ban Ii trái phieu chinh pha 154 VI.21 5. TM san nghn han Ichac 155 VI.14

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Cho num tat chinh ket thlic ngay 31 thang 12 nam 2017

BANG CAN DOUCE TOAN theo) Tai ngay 31 thang 12 nam 2017

MAU B 01-DN Dan vi: VND

Ma Thuyet TAI SAN

s6 mink SO cuk nam Sti day nam

B. Tai san dai hp) 200 9.450.592.596 12.224.149.838

I. nic khoan phtii thu dai 210 858.432.000 67.165.823

1. Phai thu dai han cüa khach hang 211 VI.3

2. Tra tarot cho nguai ban dai hn 212

3. Vein kinh doanh 6. don vi trvc thuOc 213 4. Phai thu nOi b0 dai han 214 5. Phai thu ye cho vay dai han 215 6. Phai thu dai hart khdc 216 VIA 858.432.000 67.165.823 7. Dv phong phai thu dai han kho did 219 VI.6 IL Tai stin co d1nh 220 8.592.160.596 11.928.476.173

1. TSCD hitu hinh 221 VI.9 8.592.160.596 11.928.476.173 - Nguyen gid 222 30.265.848.968 30.265.848.968 - Gia tri hao mon lily ke 223 (21.673.688.372) (18.337.372.795)

2. TSCD thue tai chinh 224 VI.11 - Nguyen gid 225 -Già tn hao mon lily kg 226

3. TSCD ve hinh 227 VI.10 - Nguyen gid 228 - Gid tri hao mem lay Ice 229

IlL Bâtclç5ngsdndâu tu 230 VI.12 1. Nguyen gia 231 28.654.195 28.654.195 2. Gia i hao mbn luyke 232 (28.654.195) (28.654.195) IV. Teri scin der dang dai hgn 240 VI.8 1. Chi phi san xuk, kinh doanh do dang dai han 241 2. Chi phi xay dimg co ban dO dang 242 V. Cdc khocin dau lir tat chinh dai han 250 VI.2 1. Su ta vao bang ty con 251 2. Dail tu vao tong ty lien ket, lien doanh 252 3. Dau tu gap von vao don vi khac 253 4. Dv phong S us tai chinh dai han 254 5. Dau us nom gal den ngay ddo han 255 VI Tai san dai kluic 260 228.507.842 1. Chi phi tra tit& dai han 261 VI.13 228.507.842 2. Tai san thue thu nhap hodn Ini 262 VI.24 3. Thiet hi, 4.ttu, Phu tang thay the dai han 263 4. Tai san dai han khac 268 VI.14

TONG CoONG TA! SAN 270 111.670.647.133 112.307.114.734

Cele thuyet mink kern theo ifs Pang 10 den (rang 38 la be; phan hpp thank cUa bao cat) tai chinh 5

CONG TY TNHH MTV DICH V12 CONG iCH QUAN 12 S6 327 Le Van Khuang, Phutmg Hip Thanh, QS 12, Thanh pho Ho Chi Minh Bao cao tài chinh

Cho nam tai chinh ket thfic ngay 31 thdng 12 nam 2017

BANG CAN DOI ICE TOAN (titp theo) Tai ngay 31 thang 12 nam 2017

MAU B 01-UN Dot vi: VND

NGUON VON Mft so

Thuyet minh

St cuai nam Sa du nam

A. Nq phãi Ira 300 97.228.878.544 97.865.346.145

L Nil ngtin hgn 310 94.071.878.544 93.285.346.145

1. Phai tra ngtroi ban ngin han 311 V1.16 11.631.182.039 13.826.851.204

2. Ngutri mua tra tin Pink ndin han 312 123.549.000

3. Thud va cdc khoan phai Op NM nude 313 VI.17 7.200.799.703 8.867.739.478

4. Phai tra ngutri lao dOng 314 5.457.578.451 3.341.909.864

5.Chiphfphãitràngânhan 315 V1.18 6. Phai tra nal b0 ngan hgn 316 7. Phai tra theo lien do k hoach h9p clang xay clang 317 8. Doanh thu chua ditty hien ngan han 318 VI.20 9. Phai tra ngin hart khdc 319 VI.19 55.409.705.157 49.873.294.236 10. Vay va ng thud tai chinh ngan han 320 VI.15 13.154.826.708 14.716.153.926

11.DvphOngphãitrAngânhan 321 VI.23 12. Quy khen [hue/1g, phtic Lori 322 VI.25 1.094.237.486 2.659.397.437 13. Quji binh 6n gid 323 14. Giao dich mua ban lai trai phidu Chinh pha 324 VI.21

IL Ng ddi hgn 330 3.157.000.000 4.580.000.000 1. Phai tra ngudi bdn dal han 331 VI.16 2. Nguai mua tra tiEn truac dal han 332 3. Chi phi phai tra dai han 333 VI.18 4. Phai tra not b0 ve v6n kinh doanh 334 5. Phai tfa nOi b0 dai han 335 6. Doanh thu chua thtrc hien dai han 336 VI.20 7. Phat tra dai han khan 337 VI.19 8. Vay va ng thue tai chinh dai han 338 VI.15 3.105.000.000 4.385.000.000 9. Trai phieu chuyen dôi 339 V1.21 10. a phiEu tru clai 340 VI.22 11. Thud thu nh0p hoan lai phai tra 341 VI.24 12. Dv pitting phai tra dai hart 342 VI.23 13. Quy phat trien khoa hoc va acing nghe 343 52.000.000 195.000.000

Cac thuye't minh kern theo ifs trang 10 den trang 38 lei ba plfgn hop thanh olio brio ciao tat chinh 6

CONG TY TNHH MTV INCH VIJ CONG ICH QUAN 12 SO 327 Le Van Khucrng, Phugng Hip Thanh, QS 12, Thanh phi) HO Chi Minh Rao cao tai chinh

Cho nam tai chinh ket thac ngay 31 thang 12 nam 2017

BANG CAN DOI Kt TOAN theo) Tai ngay 31 thang 12 nam 2017

MAU B 01-DN Don VND

NGUON VON Ma

s6 Thuyelt mink

So cu6i nam S6 dAu nam

B. VOn cha ser ham 400 14.441.768.589 14.441.768.589 I. Von chit se' hiru 410 V1.26 14.441.768.589 14.441.768.589 1. Von gap caa cha ser hal

- C6 phieu pher throng c6 quyen bleu guy& 411 41Ia

11.233.000.000 11.233.000.000

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- LN sau [hue chin PP luy ke den cuoi huge 421a - LN sau thud chua PP kY nay 42Ib

12. Ngu6n von du hr XDCB 422 IL Nylon kink phi va quy khtic 430 VI.29 1. Ngu6n kinh phi 431 2. Ngu6n kinh phi dä hinh thanh TSCD 432

TONG CONG NGUON VON 440 111.670.647.133 112.307.114.734

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Tran Thanh TOng Giant dr& Ngay 29 thang 3 nam 2018

Pham Phé Trung todn truung

Cac thuyet mink kern theo tic trang 10 clan trang 38 la bra phan hap thanh cita bao ado tat chinh 7

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Phdm Phil Trung Ka tan trang

CONG TY TNHH MTV DICH V1J CONG iCH QUAN 12 Se 327 Le Van Khucmg, Phuerng Hiep Thanh, Quan 12, Thanh Ole He Chi Minh Rao cdo tai chinh

Cho nam tai chinh ket thnc ngay 31 thang 12 nam 2017

BAO CAO KET QUA HOAT BONG KINH DOANH Cho nam tai chinh ket thilc ngay 31 thang 12 Om 2017

-‘

MAU B 02-ON Dom VND

Ma Thuyert CHI TIEU Nam nay Nam trac

so minh

1. Doanh thu ban hang va cung dp dich vd 01 VII.! 67.164.950.267 83.337.452.203

2. Cac khoan giam trir 02 VII.2 288.358.250

3. Doanh thu than yds an hang va cung cp dich vy 10 66.876.592.017 83.337.452.203

4. Gia von hang ban 11 VII.3 52.880.256.276 62.913.667.588

5. Lqi nhudn gQp ye ban hang va cung cap djch sty 20 13.996.335.741 20.423.784.615

6. Doanh thu hot deng tai chinh 21 VII.4 109.097.473 5.997.026

7. Chi phi tai chinh 22 VII.5 1.450.922.639 1.373.752.053

- Trong do: chi phi ldi vay 23 1.450 922.639 1.373.752.053

8. Chi phi ban hang 25 VII.8

9. Chi phi quan ly doanh nghiep 26 VII.8 10.971.426.217 12.630.253.689

10. Lqi nhudn than tir hot dOng kinh doanh 30 1.683.084.358 6.425.775.899

11. Thu nhap khdc 31 VII.6 57.633.474 275.462.546

12. Chi phi khac 32 VII.7 77.528.338 274.542.200

13. Lqi nhuan khac/(176) 40 (19.894.864) 920.346

14. Tang lqi nhudn k Man tray thud 50 1.663.189.494 6.426.696.245

15. Chi phi thu e doanh nghiep hien hanh 51 VII.10 347.601.819 1.327.538.333

16. Chi phi thue doanh nghiep hoan lai 52 VII.11

17. Lqi nhan sau thud thu nap doanh nghidp 60 1.315.587.675 5.099.157.912

Ciao thuyegt minh kern theo ter trang 10 darn trang 38 la bO phOn hop thanh ctia brio coo tai chinh 8

CHI TIEU

I. LU11CHUYEN TIEN Tic HOAT DONG IUNH DOANH I. Tien thu tU Mn hang, cung cap dich vv va doanh thu khac

Tien chi tra cho nguOi cung cap hang hoa vã dich vv Tien chi tra cho ngutri lao ging Tien lai vay (la tra Thue thu nhap doanh nghiep da nOp Tien thu khac tcr hoat dOng kinh doanh Tien chi khac th hoat dOng kinh doanh

Lun duvet teen than tir hoAt dAng kinh doanh

LUTI CHUYEN TIEN.TIYHOAT BONG DAU TI! Tien chi de mua sam, xay dung TSCD va tai san dai ban khac Tien thu tit thanh 1, nhugng ban TSCD va tai san dai han khac Tie'n chi cho vay, mua dc cong thing cna don vi khac Tien thu hOi cho vay, ban lai cat cong ca ng ctia clan vi khac Tien chi clAu tu g6p von vao don vi khac Tien thu hoi dau tir g6p van vao don vi khac Tien thu lai cho vay, c6 tCrc va lgi nnuan dugc chia

Liru chuyin tien than fir hat Ong den fir

III. Lilt CHUYEN TIEN Tif HOAT BONG TAI CHINH Tien thu tir phat hanh co phieu, nhan vcin gap dm chi) sei hthi Tien tra lai yEn gap cho thc chi) sti hut, mua Ii CO phieu ctia doanh

nghiep da Oat hanh Tien thu th di vay Tien ha ng g8c vay Tien tra ng gtic thue tai chinh CO thc, Igi nhuan tra cho chU sty hau

Liru chuyEn tien thuAn tir hoat dOng tai chinh

Lam chuyin tien than trong am

Tien va mow throng tien dau nam

thay doi ty gia hoi doai quy doi ngoai

tien cal am

IRACH NHIN /101.1HAN kk,I 'MAW VitN

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Tran Thanh Tong Giam doe Ngay 29 thang 3 nam 2018

CONG TY TNHH MTV DICH V1J CONG ICH QU2SIN 12 SO 327 Le Van Khucrng, Photmg Hiep Thanh, Quail 12, Thanh ph O H8 Chi Minh Boo car) tai chinh

Cho nam tai chinh ket thirc riga)/ 31 thang 12 nam 2017

BAO CAO LUM CHUYEN TIEN TE Cho nam tai chinh ket thth ngay 31 thing 12 nam 2017

Mei so

MAU B 03-ON Dan VND

Thuyit minh

Mm nay Nam trink

01 83.915.744.572 88.856.028.056 02 (21.489.529.836) (16.425.574.066) 03 (20.576.368.828) (26.405.500.218) 04 (1.453.647.590) (1.372.027.081) 05 (1.327.537.989) (1.649.216.218) 06 29.483.042.031 22.929.603.666 07 (51.694.394.524) (57.588.200.608) 20 16.857.307.836 8.345.113.531

21 (577.208.710) 22 23 (984.000.000) (3.100.000.000) 24 3.589.000.000 25 26 27 109.097.473 5.997.026 30 2.714.097.473 (3.671.211.684)

31

32

33 V111.3 18.045.279.000 18.843.614.426 34 V1I1.4 (36.633.001.598) (24.098.656.261) 35 36 40 (18.587.722.598) (5.255.041.835)

50 983.682.711 (581.139.988)

60 269.791.794 850.931.782

61

70 1.253.474.505 269.791.794

PhAm Phil Trung Ke than trweeng

•

arc ;hut& minh kam theo tit trang 10 din trang 38 la b0 phan hqp thanh Ghia &to clic tat chinh 9

--1 ' CONG TY TNHH MTV INCH VE CONG ICH QUAN 12

Se 327 IA Van Khtrang, PhuOng Hip Thanh, Quan 12, Thanh phe He Chi Mirth Bao cart tai chinh Cho 'lam tai chinh kat thaw ngay 31 thang 12 nam 2017

THITYET MINH BAO CAO TAI CHINH MAU B09 - DN Cac thuyet minh nay la b'e phan hop thanh va can &soy doc clang thai vai bao cao tài chinh

MC DIEM HOAT BONG CEA DOANH NGHISP

Hinh than ser hiru vim

Cling ty TNHH MTV COng ich Quan 12 ("COng t9") IA COng ty TNHI1 van nha nuerc 100%, duqc thanh lap bai Ey ban Nhan clan Thanh phat HO Chi Minh. COng ty duqc chuyan dei tir COng ty Dich vu va Phat trian DO thi Quan 12 (Giay ehting nhan dang k9 kinh doanh so 4106000249 cap ngay 06/4/1998, noi cap Phong Dang k9 Kinh doanh- SO Ka hoach vã Dan tu) theo giay chimg nhan dang k9 kinh doanh so 0301448003 ngay 16/11/2010 va chUng nhan thay del Ian thfr 04 ngay 24/11/2015 do PhOng Dang k9 Kinh doanh Sal Ka hoach va Dau tu Thanh ph6 HO Chi Minh cap. Ngthri clai din theo phap luat caa Citing ty là Ong Tran Thanh Trang, queic tich Viat Nam.

Try sar chinh COng ty hien tai: 327 Le Van Khucmg, phuang Hip Thanh, (pan 12, thanh phe HO Chi Minh.

L'inh vut kinh doanh

Hog Ong cong ich va cac hoat clang khac.

3. Nganh ngha kinh doanh

Hoat cleng dich vu phtic vu tang le. Dich vg an wing khac. Haat &Ong ban trUc va tu: van Icy thuat c6 lien quan.Thu gom rac thai dOc hai (kheing hoat deng ti tru so).

Hot daing cling ich: Quart 19, duy tu, bao dtramg va xdy dung, nang cap cac ding ginh giao thong, cong trinh do till, ding trinh cOng cong theo phan cap quan 19 (cdu clueing, via he, thoat nude, chiau sang cOng cOng, thu gom cac nguon rac, ding vien cay xanh); quan 19, cho thue, sfra chfra, cal to nang cap nha. Tham gia giai tha, di dad va xay dung b6 tri tdi dinh cu.

Hot Ong kinh doanh khdc: Xay dtmg cdc cong trinh dan dung, cOng nghiap vim va nh6 (cOng trinh giao thong, clang trInh do thi, nha theo hap clang kinh th vai khach hang (sau khi co gird), chimg nhan &la dieu kin kinh doanh theo quy dthh). Kinh doanh nha ar. San lap mat bang cdc cling trinh. San xuat kinh doanh vat lieu xay dung, hang trang tri n'ei that, dich vti hoa kiOng. Dich vu throng mai, Mu tu, kinh doanh co sai

tang cac khu do thj va cong nghi'ap. Tu van dau tu va quan 19 cac du an dau tu. Dich vu du lich l& hanh ncli dja, huang dan du lich, van chuyen khach du lich, to Chin hi nghi khach hang, sera chfra cdc loai phuang tin van tai va may xay dung. Tu van thiet ka xay dung the ding trInh cong nghiap va dan dung. Thi cong eac ding trinh thay lei, can yang; the tea, lap dat thiet bi kat du that), than chieu sang, xi( 19 nuerc thai. Mua ban may m6c thiat bi nganh xaly clung va dung Cu, phi tang the loai.

Khai thac va kinh doanh nuOc sach. Kinh doanh khach san, nha hang de an wing (thong kinh doanh tai thanh phi') He Chi Minh).

Chu k9 sin xuat kinh doanh thong thuirng

Chu k5' san xuat kinh doanh th6ng thuang cia COng ty khong qua 12 thang.

Dac diem heat ilemg cia doanh nghlep trong nam tai dila c6 ftnh hiring den Baia ego tai chinh

Can trim doanh nghiap

COng ty trach nhiam hdu han met thanh vien van rata nue:a

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CONG TY TNHH MTV DICH VIJ CONG ICH QM)." N 12 SO 327 Le* Van Khucrng, Phutmg Hip Thanh, Quan 12, math the He Chi Minh Bdo cao tai chinh

Cho nam tai chinh ket [him ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TAI CHiNH MAU 1309 - ON Cac thuyat minh nay la ba phan hap thanh va can &rye dpc clang that vol baro cdo tai chinh

H. Kt KE TOAN, DON VI TIEN Tt SO' DUNG TRONG Kt TOAN

Ky k todn ndm

Nam tai chinh cüa Cana ty bat dAu tir ngay 01 thang 01 va ket [Etc vao ngay 31 thang 12.

Dun vi tin vo sir dyng trong ke toan

Bao cdo tai chinh kern theo dugc trinh bay bang Deng Viet Nam (VND),

III. Cl-JUAN MIX VA CBE DO icE TOAN AP DUNG

Ch e di) ke total áp dyng

Ngay 22 thana 12 nam 2014, BO Tai chinh da ban hanh Thong tu so 200/2014/TT-BTC ("Thong tu 200") hugng clan ch.& d ke toan Doanh nghiep.

Tuyen be ve vier tufin did Chain myt ke toan va Che dO Id toin

Bao cao tai chinh kern theo dirge trinh bay theo nguyen tac gia g6c va phit hgp vtri cac Chun mgc Ke toan Viet Nam, che dO Id toan doanh nghiep va cdc quy dinh phap 19 c6 lien quan tgi viec lap va trInh bay bag cao tai chinh.

IV. .CAC CHINH SACH Kt TOAN AP DUNG (trong truung hqp .doanh nghiep hoat ging lien tyc)

Sau day la cac chinh sach Id toan chit yeu dirge Cana ty áp dung tong viec 1A'p Mo cdo tài chinh:

Nguyen the chuyen del Ban cao tat chinh lap bang ngoai,te sang Deng Viet Nam (Truing hgp &Ong ten ghi s8 ke todn khac vgi Deng Viet Nam); Anh hugng (nEu c6) do viec chuyen dei Bao cao tai chinh deng ngoai te sang Deng Viet Nam.

Cdc loai ty gia hen doai áp clang tong ke toan.

Cac giao dich phat sinh bang ngoai t dirge chuyen del theo t9 gia tai ngay phat sinh giao dich. Se du cac khoth mgc tin t c6 g6c ngoai te tai ngay kat tithe nam tai chinh dugc qui doi theo tY gia tai ngdy nay..

Chenh lOch tjt gia phat sinh tong nam U cac giao dich bang ngoai t dirge ghi nhan vao doanh thu hoat dOng tai chinh hoc chi phi tai chinh. Chenh lech tY aid do danh gia 1a1 cac Idwan mac tien t c6 gide ngoai

tai ngay ket thtic nam tai chinh sau 'chi bit trix chenh lech tang va cherth lech giam dirge ghi nhan vao doanh thu hoat dOng tai chinh hod: chi phi tai chinh.

T9 gia sir dung de qui dei cac giao dich phat sinh bang ngoai te la tY gid giao dich thgc d tai thti diem phat sinh giao dich. Ty gid giao dich tam te doi vai eac giao dich bang ngoai t &tic xac dinh nhu sau:

T9 giá giao dich thgc tE kin mua ban ngoai t là tY aid k9 kat tong hgp den mua, ban ngoai t giita cOng ty va ngan hang thuung mai;

Trutmg hgp hgp &mg kh6ng quy dinh tY gia thanh toan thl cOng ty ghi s6 ke toan theo nguyen the:

T9 gia giao dich thgc té khi g6p von hoc nhan vem g6p: La t,s, gia mua chuyen '<hob ngoai cita ngan hang nai gong ty tai khoan de than von tin nha Mu hr tai ngay gap yen;

T$/ gid giao dich thgc té khi ghi nhan ncr phai thu: LA t$, gid mua chuyen khoan cQa ngan hang thucmg mai nai cOng ty chi dinh khdch hang thanh toan tai thbi diem giao dich phat sinh;

Ty gia giao dich thgc te khi ghi nhan ng phai tra: LA ty gid ban dm ngan hang thuang mai ncri cOng ty du kik giao dich ti thei diAm giao dich phat sinh;

061 yen cao giao dich mua sam tai san hoc cdc khoan chi phi dupe thanh toan ngay bang ngoai te (khan qua cac tai khoan phai tra), ty gid giao dich thgc te la ty aid mua cUa ngan hang thucmg mai nai cOng ty thgc hien thanh todn.

Ty gia sir dung a danh s6 du cdc Ichoan Inge tin t c6 gee ngoai te tai ngay kat thtic Icy ke todn dirge xdc dinh theo nguyen the sau:

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C6NG TY TNHH MTV INCH VU CONG ICH QUAN 12 se 327 Le Van Khuang, Phiremg Hiep Thanh, Quail 12, Thanh phe He Chi Mirth Bdo cao tai chinh

Cho nam tai chinh ket thfic ngay 31 thdng 12 nam 2017

THUYET MINH BAO CAO TA! CHINH MAU B09 - DN Cac thuyert minh nay la b phOn /pp thanh và ccin cluvc cloc clang thai veri Ho ado red chinh

Doi vth cac khoan ngoai t gin ngan hang: t9 gia mua chuyen khoan ngoai t cna ngan hang nal Cong ty ma tai khoan ngoai te;

- T9 gia }chi dant' gia lai. cac khoan mgc tien tg c6 gee ngoai t dugc phan loai la tai san: LA t9 gia mua chuyen khoan ngoai té cCia ngan hang thucmg mai nai C6ng ty thiremg xiiyen c6 giao dich tai then diem lap Bao cao tai chinh;

- T9 gia khi darth gia lai cdc khoan muc tin t c6 gitic ngodi t dugrc phan loai la rig phai tra: La t9 gid ban ngoai t caa ngan hang thuong mai nai C8ng ty thuang xuyen c6 giao dich tai thbi diem lap Bao cao tai chinh.

Nguyen tic xac dinh lai sat [hoc tO (lni suit hieu lye) clang de chiet khdu clang tien.

Lai RIM thirc tO sudt hien lac) dung de chit khdu thing tien del vai cac khoan muc dugc ghi nhan theo giátrj hien tai, gia tri phan b6, gia tri thu hoi,... ta tai suat cem ngan hang thucmg mai cho vay dang áp clang phO bien ti-en thi trirtmg tai then diem giao dich ma Cong ty c6 the di vay duth hinh thgc phat hanh ding cv ng khOng cO quyen chuyen doi thanh co phieu trong diet' kin sdn xuat, kinh doanh dang dietn ra binh thubng.

Tien va cac khoan Wang &rang den

Tien mat va ,cac khoan tucmg throng nen mat bao gem tien mat tai guy, cac Ichoan tien gai khong Icy han, cdc khoan Mu Pr ngan han, co kha nang thanh khoan cao, d clang chuyen dOi thanh tien va it rai ro lien quan den vigc bien clang gia tri.

Cac khoan Mu tu tai chinh

Cac khoan Mu tu vao cac cemg ty con ma trong do Cong ty nim quyen kiem soat dugc trinh bay ,theo phuong phap gia goc. Cao khoan phan ph6i lgi nhua'nnia Ceing ty mg nhan dugc tir so Iqi nhuan lily ke cOa cac c6ng ty con sau ngay c6ng ty mg nam quyen kiem sodt dugc ghi vao ket (pa hoat deng kinh doanh trong narn cna c6ng ty mg. Cdc khoan phan ph6i khdc dugc xem nhu phan thu h6i thia cac khoan dau tu va dugc trir vao gid tri Mu tu.

Cac khoan Mu tai chinh tai thai diem bdo cao, nu:

- Co thbi han thu hen hoac ciao han khong qua 03 thang Ice ter ngay mua khoan dau tu d6 dugc coi la "Wong throng tiOn";

- CO then han thu hôi von duai 01 nam hoac tong 01 chu Ic9 kinh doanh dugc phan loai là tai sari ngan han;

- Co thai han thu hen vOn ten 01 Om hoac hcm 01 chu kinh doanh dugc phan loai la tai sari dai han.

Dv pheing giam gia Mu tu tai chinh

Do pheing ten that cac khoan Mu tu tai chinh dal han duce lap khi Cong ty xac dinh dirgc cdc khoan Mu Pr nay bi giam sin gia tri kthing phai tam then vã ngoai ke hoach do ket quA hog Ong cüa cac c6ng ty dugc dau tu bi 16. • Mire lap du pheing dugc xac dinh bang chenh lach girth gia tri thuin.co the thvc hien dugc,(gia thi thubng)

hoac gia khoan Mu Pr c6 the thu hei dugc va gid g& ghi tren so ke toan cac khoan Mu tu.

Cac khoan phai thu

Cac khoan phai thu dugc trinh bay tren bao cdo tai chinh theo gid tri se cdc khoan phai thu ter khach hang va phai thu khdc ciing vai do pining dirge Ip cho cac khoan phai thu kh6 dbl.

Dv pining ng phai thu khg deli the hign phin giá tri chr kien hi ton that do cac khoan kh8ng Iran khach hang thanh todn phat sinh dOi vai s6 du cac }choir: phai thu tai then diem lap bang can den Ice toan. Tang hoac giam so du tai khoan chr pluang dugc phan anh vao chi phi quasi 19 doanh nghigp trong Ic9.

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C6NG TY TNHH MTV NCH VI) CONG ICH QUAN 12 Se 327 Le Van Klarong, Phuang Hip Thanh, Quail 12, Thanh phi') 116 Chi Minh Bno cao tni chinh

Cho Mm tai chinh ket thtic ngay 31 thang 12 Mm 2017

THUYET MINH BAO CAO TAI CHIN!-! MAU B09 DN Cow thuyit minh nay la bo' pkin hvp thanh va ccin cluvc cipc clang thin vái bdo cao red chinh

Chinh sach Ice toan del vei hang Mn kho

Hang Mn kho dugc xac dinh tren ca sr& gia thap hcrn giaa gia gec va gid tri thuan c6 the thvc hien dugc. Gid goc hang Mn kho bao g6m chi phi nguyen vat lieu trvc tiep, chi phi lao dOng try° tiep va chi phi san xuat chung, neu cO, de co ducre hang ton .kho a dia diem va trang,thai hien tai. Gid goc cila hang ton kho dugc xac dinh theo phuang phap binh,quan gia quyen. Gia tri thuan co the thvc hien dugc duce xac dinh bang gia ban Iron tinh trir cdc chi phi de' hoan thanh cling chi phi tiep thi, ban hang va phan phoi phat sinh.

Dkr phong giam gia hang Mn kho ducic trich1ap theo cac quy dinh kat toan hien hanh. Theo d6, Cling ty dugc phep trich lap dv pheng giam gia hang tan kho loi theri, h6ng, kern pham.chat trong trtrang hgp gid tri thvc te dm hang t6n kho cao hon gia i than c6 the thvc hien dugc tai then diem ket thfic nien c10 ké toan.

Tai san c6 dinh va bat demg san Mu tu

Tai san c6 dinh dugc trinh bay theo nguyen gia trir gia tij hao men My ka. Nguyen gid tai san c6 dinh bao gem gia mua va toan 60 cac chi phi khac lien quan trvc tiep den viec dua tai san vao trang thai san sang sir dvng.

Tài san c6 ,dinh hitu hInh dugc khau hao theo phucmg phap throng thing dva tren that gian ham dung tree tinh, cv the nhu sau: .

SO nam Nha cfra, vat kien true 05 —20 May mOc va thiet bi 02 — 04 Phuang tin van tai truyen clan 06

Bat dOng san Mu tu

Bat dOng san dau tu dugc ghi nhan theo gia gee. Trong qua trinh nim gift ches tang gia, hoc cho thu'e hoot dOng, bat dOng san dau tu dugc ghi nhan theo nguyen gia, hao mon lay k va gia i con lai.

Nguyen tic ic6 toan cac hop deng hgp tdc kinh doanh.

Nguyen the ke toan thut TNDN hoan lai.

Chi phi tra trtrec

Cdc chi phi tra truck chi lien quan den chi phi san xuat kinh doanh cüa mOt Mm tai chinh hoac men chu kinh doanh clugc ghi nhan la chi phi tra truac ngan han va dugc tinh vao chi phi san xuat kinh doanh trong Mm tai chinh

Cdc chi phi da phdt sinh trong Mm tai chinh nhtrng lien quan den ket qua hoat dOng kinh doanh cOa nhieu nien dO ke toan dugc hach tont vao chi phi tra tru6c dai hart de dugc phan bO clan vao ket qua hoat dOng kinh doanh trong cac nien do ke toan sau.

Vic tinh vh phan be chi phi tra truerc dai han vac) chi phi sari xuat kinh doanh timg Mm hach toan dugc can ca vao tinh chat, mire do Sig loai chi phf de chgn phucrng phap va tidu thirc phan .b6 hgp Chi phi tra fr& u dugc phan be dan vao chi phi san xuat kinh doanh theo phucmg phap throng thang.

Nguyen tic ke toan ng phai tra. Cac khoan ng phai tra dugc ghi nhan cho so tien phai tra trong Prong lai lien quan Mn hang haa va dich ism cla nhan dugc.

Vic phan loai cac khoan phai tra la phai tra nguai ban, phai tra nOi b0 va phai tra khac &roc thvc hien theo nguyen tic sau:

Phai tra ngueri ban phan anh cac khoan phai tra mang tinh chat thucmg mai phat sinh ter giao dich mua hang h6a, dich vv, tai san va nguai ban la don vi dOc lap yeti C6ng ty, bao gOm ca cac khoan phai tra khi nhap khau thong qua nguai nhan ay thdc. Phai tra nOi bQ phan anh cac khoan phai tra gicra don vi cap tren va don Nil cap dual true thuOc khOng c6 tu each phap nhan hach toan phi thu0c. Phai tra Ichac phan anh cac lchoan phai tra ((hong cc) tinh thuang mai, kh'Ong lien quan den giao dich mua, ban, cung cap hang h6a dich vv.

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CONG TY TNHH MTV INCH VV CONG iCH QUO 12 s6 327 Le Van IChucing, Phutrng Hip Thanh, Quail 12, Thanh phO H6 Chi Minh Bao cao tai chinh

Cho nam tai chinh ket thlic ngay 31 thang 12 nam 2017

THUYET MINT! BAO CAO TAI CHINH MAU B09 - DN Cac /hut& minh nay la bq plkin hqp thanh va aim cluqc clqc cldng that vat bao ctio tai chinh

Nguyen tic ghi nhan vay va ng phai tra thue tai chinh.

Nguyen t&c ghi nhan va v6n h6a cac khoan chi phi di vay.

Chi phi di vay duvc ghi nhan vao chi phi san xuat, kinh doanh trong Ic9 khi phat sixth, hit chi phi di vay lien quan trgc ti6p den viec dâutu xay thing hoac san xuat,tai san der dang dirgc tinh vao gia tri cCa tai sari do (dugc von Ma) khi c6 da dieu kin guy dinh trong Chuan unit Ke toan Viet Nam s6 16 "Chi phi di vay". Chi phi di vay quan taw tiep den viec Mu tu xay dking hoac san xuat tai san der dang can co thai gian del dai (tren 12 thang) de c6 the dua vao sir dthg theo rime dich tuft hoac ban thl dugc tinh vao gia tricüa tai san d6 (augc yen haa), bao gOm cac khoan lai tien vay, phan be) the khoan chiet Ichau hoac phu trOi khi phat sinh trdi phieu, the khoan chi phi ph;' Oat sinh lien quan tai qua trinh lam the) We vay.

Chi phi phai tra

Cac khoan chi phi Ohm t chua phat sinh nhung dugc trich tank vao chi phi san xuAt, kinh doanh trong Icy M dam bao chi phi phat sinh thkrc te {thong gay dot bien cho chi phi san xuat kinh doanh tren ca so darn bao nguyen the phit herp gift doanh thu va chi phi. Khi cac chi phi do phat sinh, neu co chenh lech vai so da trich, Ice todn tin hanh ghi b6 sung hoac ghi giam chi phi trong ang phAn chenh l'ech.

Nguyen the va phuong phdp ghi nhan cac khoan dy phOng phai tra.

Cac Ichoan dkr phOng dugc ghi nhan khi Cemg ty c6 nghla vii ng hien tai (nghia vki phap 19 hoac nghia lien deli) do kat qua th mOt sv kien da xay ra, viec thanh toan nghla vir ng nay c6 the se Mn den sir giam sUt ve,nhang Igi ich kinh te va gia tri righla y9 ng da c6 the dugc mOt trac tinh dang tin bay. Neu anh huang cha theri gian la trong you, chi phOng se dugc xac dinh bang each chi& khau so tien phai b6 ra trong Wang lai de thanh toan nghl'a vii ng vai ty l chiet khau trirac.thue va phan anh nthrig danh gia tren thi twang hien ti ve gia tri thbi gian cUa tien va nhang rili ro cki the cila khoan ng do. Khoan tang len cüa sa chr phOng do tiled gian hal qua dugc ghi nhan la chi phi tai chinh.

Nguyen the ghi nhan doanh thu chua thgc hien.

Nguyen tic ghi than trai phi'eu chuyen dOi.

Trai phieu chuyen dei la trai phieu c6 the chuyen dOi thanh c6 phieu the) thong cila tó ethic phat hanh theo the dieu kin da dugc xac dinh trong phtremg an phat hanh.

Tai thai diem ghi nhan ban Mu, trai phieu.chuyen,dei duoc xac dinh rieng bit thanh eau phan ng (ng gee) va cAu phan ,von. Phan ng goc trai phieu chuyen dOi dugc ghi nhan la ng phai tra,,cau phan von (quyen ch9n c6 phieu) cUa trai phieu chuyen doi dirge ,ghi nhan la von chit so hum Gia trj phan ng DSc dm hal phieuchuyen,ai dirge xac dinh bang each chit khau gia tri danh nghlia khoan thanh toan trong tucmg lai (Om ca goc va lai trai phieu) ye gia tri hien tai theo iai suat cern trai phieu tucmg tv tren thi trutmg nhung khong c6 quyen chuyen dai thanh c6 phieu va trir di chi phi phat hanh trai phieu chuyen del. TnrCmg hgp kh6ng xac dinh dirge ldi suAt cUa trai phieu Wang tv, lài suat di vay ph6 bien tren thi truang tai then diem phat hanh trai phieu dirge sir dung de xac dinhgia tri hien tai cUa khoan thanh toan gong tucmg lai. Gia tri eau phan van cüa trdi phieu chuyen dal la phan chenh lech giaa tong s6 hen thu ye tir viec phat hanh trai phieu chuyen doi va gia tri cau phan ncr cha trai phieu chuyen dOi ti thbi diem phat hanh.

Chi phi phat hanh trai phiu chuyen cloi dirge phan ba elan ph a hgp vai k9 han trai phieu theo phuong phap duang thing hoac phuang phap lai suat thgc to va ghi nhan vao chi phi tai chinh hoac van Ma Tai that diem ghi nhan ban dau, chi phi phat hanh trai phieu chuyen dei dirge ghi giam phan ng g6c cUa trai phieu. Dinh ky, chi phi phat hanh trai phieu chuyen dOi dirge phan b8 bang each ghi tang gia i ng goc va ghi nthn vao chi phi tai chinh hoac von h6a pM hgp veri viec ghi !khan 'Ai vay phai tra cOa gal phiau.

..J Tai tiled diem dao han trai phieu chuyen d6i, gia trj quyen chon có phi'eu cUa trai phieu chuyen doi dang phan -anh trong phan yen cher sa Mu dirge chuyen sang ghi nhan la thang du von cO phan ma khong ph9 ththc vao viec ngthai 'lam gig trai phieu c6 thgc hien quy6n chgn chuyen dal thanh cii phiou hay thong.

I Tnrbng hop nguai nam gift trai.phieu !cluing thgc hien quyen ch9n chuyen d6i trai phieu thanh co phieu, phan ng g6c cern trai phieu chuyen d6i dirge ghi giam tuang thig vial so tien hoan tra gOc trai phieu. Truang hop nguai namsta trai phieu thgc hien quyen,chon chuyen dOi trai phieu thanh ce phieu, phan ng gec cUa trai phieu chuyen doi dirge ghi giam va van dau ttr cua cher so thu duet ghi tang Wang üng vOi menh gia

1

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C6NG TY TNHH MTV INCH VIJ CONG ICH QUAN 12 so 327 Le Van Khucrng, Phirang Hip Thanh, Quan 12, Thanh ph6 He Chi Mirth Bao can thi chinh

Cho Liam tai chinh ket thilc ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TAI CHINH MAU B09 - DN Cac thuyk mirth nay la ba phan hop thanh va orin cluvc doe clang then voi bac) ado tai chinh

sO c6 phieu phat hanh them. Phan chehh loch gbüa gia tri pith ng g6c cUa trai phieu chuyen clef Ion han gia tri c6 phieu phat hanh them tinh theo menh gia dugc ghi nhan la khoan thang du von co phan.

- Nguyen the ghi nhan vomchd ser MN:

V4ngopc1achththhra4 Von Op dm chit ser hitu dugc ghi titian theo so On thgc ta dà gop cCia cac co dong/thArth vien/chil ser hdu.

Thang die van cd phcin Thang du van co phan duet ghi nhan theo se chenh lech gida gia phat hanh và meth gia ce phieu khi phat hanh Ian dam, phat hanh be sung, chenh Itch gida gia tai phat hanh va gia i sO sach cOa c6 phieu vs% va cau phan von cOa trai phi'eu chuyen 401 khi dao han. Chi phi nye hap lien quan den viec phat hanh bo sung co ptheu va tai phat hanh c6 phieu quy dugc ghi giam thang du von ce phan.

Von khac caa chit so haw Van khac dugc hinh thanh do be sung tir ket qua heat Ong kinh doanh, danh gid 1i tai san va gia tri con lai gida giathi hgp 19 Ma the tai san dugc tang, bieu, tai trçc sau khi trir cac Ichoan thue phai nOp (neu co) lien quan den the tai san nay.

Co phiau qui; Khi mua lai c6 phial do COng ty phat hanh, khoan tien tra bao gem ca cac chi phi lien quan den giao dich dugc ghi nhan IA c6 phieu guy va dugc phan anh là met Ichoan giarn trir trong von chi) ser Mu. Khi tdi phat hanh, chenh lech eta gia tai phat hanh va gia s6 sach cila co phieu quy duht ghi vao khoan muc "Thang du von c6 phan".

- Nguyen the ghi nhan chenh lech danh gia lai tai san.

- Nguyen tic ghi nhan chenh lech t9 gia.

- Nguyen tac ghi nhan Igi nhuan chua phan phoi:

Lgi nhuan sau thu'e thu nhap doanh nghiep dugc phan phei cho the se, hitu sau 'chi da trich lap cac quy theo Dieu le dm COng ty cling nhu cac qui dinh cOa phap luat va da dugc HGi demg thanh vien phe duyet.

Vic phan phei lgi nhuan cho chei se Mu dirgc can ht.& den cac lchoan myc phi tien t nam trong Igi nhuan sau thue chua phan ph6i c6 the anh huthig den luemg tien va khanang chi tra Igi nhuan nhu lai do danh gia lai tai san mang di Op von, tat do danh gia lai the khoan mac den te, cac cong cu tai chinh va the khoan attic phi hen t khac.

Lcti nhuan duvc ghi nhan la nq phai tra khi dtrpc I-10i dong thanh vien phe duyet.

Ghi nhan doanh thu

Doanh thu dirge ghi nhan khi ket qua giao dich dugc ;the dinh met each dang tin clay va Cong ty co Icha nang thu dant the Igi ich kinh te tir giao dich nay. Cac diem kin ghi nhan cu the sau day cang phai dirge dap erng khi ghi nhan doanh thu:

Doanh thu ban hang dirge ghi nhan khi them man thing died ca nam (5) dieu din sau: Gang ty aa chuyen giao phan lem rth ro va Igi ich gan lien vei quyen ser hdu cda hang boa cho ngubi mua; Cling ty kheng con nâm quyen quan 19 nhu ngutti ser Mu hang hem cling nhu quyen kiem soat hang ham; Doanh thu dirge xac dinh tucmg del chic chen; COng ty co5 kha nang thu dugc cac,Igi ich kinh te giao dich nay; va Xac dinh dugc chi phi lien quan den giao dich ban hang.

Doanh thu cung cdp dich

Doanh thu cung cAp dich vij dugc ghi nhan khi dOng thin ththa man cac dieu kin sau: Doanh thu dirge xac dinh thong dei chac chan; COng ty da hoc se thu dugc Igi ich kinh tO tir giao dich cung cap dich vu d6; Xac dinh dugc phan c6ng viec da hoan thanh vao died diem bdo cao; Xac dinh dirge chi phi phat sixth cho giao dich va chi phi de hoan thanh giao dich cung ce:p dich vu d6;

15

C6NG TY TNHH MTV DICH VD CONG iCH QUAN 12 S6 327 Le Van Khuang, Phuring Hip Thanh, Quan 12, Thanh ph6 H6 Chi Minh Bac, cao tai chinh

Cho nam tai chinh ket thac ngay 31 thang 12 nam 2017

THUYET MINH BAo CAO TAI CHINH MAU 809 - DN Ccic thuyAt minh nay la Oa phan hop thanh vth can &roc doe clang that voi bao ccio tat chinh

Lai tian gai ducc ghi nhan ti-en ca ser &en tich, &rat kac dinh ten s6 dir cac tai khoan tik giri va ml suat áp dung.

Hap ding xay clang

Khi ket qua,thac hien hap ding xay clang c6 the dugc age filth met each clang tin coy, doanh thu va chi phi lien Tian den hap Tong duerc ghi nhan tucrng 1mg vai phan cOng viec da hoan thanh tai ngay ket iliac then de ke todn dugc tinh bang t$e 1 phan tram Oda chi phi phat sinh cUa phan ding viec da heart thanh tai then diem ket thew ke toan so veil tang chi phi dy toan cüa help dOng, ngoai trir inking herp‘chi phi nay khOng tucmg throng v6i phan khOi Luang xay lap da hoan thanh. Khoan chi phi nay c6 the bao g6m cac chi phi phi them, cac khoan b8i thuang yá chi thuemg thac hien hap ding theo thea thuan vai Ichach hang.

Khi kat qua that hien hap d8ng xay clang khOng,the &relic tick tinh met each dang tin cay, doanh thu chi dtrgc ghi nhan tuong throng vdi chi phi caa hap clang da phat sinh ma viec dirge hoan tra là arcing del chic chan.

Nguyen tac Ice toan cac khoan giam air doanh thu

Cdc khoan giam trir doanh thu bao gm chi& Ichau thucmg mai, giam gia hang ban, hang ban hi tra lai phat sinh ding k51 tieu tha san pham, hang hga, dich vi dugc diet' chinh giam doanh thu cUa Icy phat sinh.

Tfirang hap sari pha'm, hang hoa, dich vii da tieu thy ex cac nam trutc, den nam nay mai phat sinh chi& khau thucmg mai, giam gia hang ban, tra lai thi dugc ghi giam doanh thu thee nguyen tac:

Neu khoan giam gid, chiet Ichau thucmg mai, tra lai phat sinh trugc thai diem phat hanh Bao cao tai chink ghi giam doanh thu ten Bao cao tai chinh elm nam nay. Neu khoan giam gia, chiet khau thucrng mai, aa lai phat sinh sau thai diem phat hanh Bdo cao tai chinh: ghi giam doanh thu ten Bao cao tai chinh cüa nam sau.

Nguyen tac Ice toan gid vein hang ban. (thuyet minh IV.24)

Nguyen tic Ice toan chi phi tai chinh. (thuyet minh IV.24)

Nguyen the Ice todn chi phi ban hang, chi phi quan ly dearth nghiep.

Chi phi la nhang khoan lam giam lai ich kinh te dugc ghi nhan tai thee diem giao dich phat sinh hoac khi cO kha nang ttrcmg d6i chic chan se phat sinh trong tucmg lai khong phan bit da chi tien hay chua.

Cac Ichoan chi phi va Ichoan,doanh thu do no tao ra phai &lac ghi nhan (rang thaitheo nguyen tac pha hap. Trong truang hap nguyen tic pha hgp xung (let vai nguyen tac than acing, chi phi dugc ghi nhan can dr vao ban chat va qui dinh caa cac chuan mac Ice toan de dam bao phan anh giao dich met each trung thyc, hap I.

Thue

Thue thu &lap dearth nghi'ep the hien tong gia tri caa s6 thue phai tra caa nam hien tai.

56 thue hien tai phai tra dirgc tinh dtra Yen thu nhap chiu [hue trong nam. Thu nhap chiu thue lchac vai Iqi nhuan thuan duerc trinh bay tren bao cao kat qua heat den; kinh dearth vi thu nhap chiu thu6 khOng bao gOm cac khoan thu nhap hay chi phi tinh thue hoac dirge lchau trong cac nam khdc (bao gem ca. 16 mang sang, neu c6) vã ngoai ra khOng bao gOm cac chi tieu khOng chiu thue hoac khOng dugc IchOu tra.

Viec xac dinh thue thu nhap cUa Con& ty can ca vao caaquy dinh hien hanh ve thud. Tuy nhien, nhang quy dinh nay thay del thee tang thai va vi'ec xac dinh sau cling v6 thud thu nhap dearth nghiep tuy thueic vao kat qua kiem tra quyet toan thue caa ca quan thue c6 tham quyen. •

Cac loaf thua khac c6) dugc áp dyng thee cdc luat thue hien hanh tai Viet Nam.

16

CONG TY TNHH MTV DTCH VT; CONG ICH QUO 12 SO 327 Le Van Khuang, Phuang Hip Thanh, Quan 12, Thanh ph6 1-16 Chi Minh Bat) cáo tai chinh

Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TA! CH1NH MAU B09 - DN Ccic thuyit minh nay la be) phan hqp thanh va cdn chtqc dqc ddng that vai bao cao tai chinh

26. Chi phi xay dung ca ban del dang Cac tai san dang trong qua trinh xay dvng phyc v\1 myc dich san xu'At, cho thue, quan trj hoac cho bat icy awe dfch nao khac clugc ghi nhan thea giá g6c. Chi phi nay bao g6m chi phi dich vy vá chi phi lai vay c6 lien quan phit hop vai chfnh sach,ke toan cüa C6ng ty. Viec tInh khau hao cüa cac tai san nay duqc áp dyng giong nhu yeti cdc tai san khac, bat dau tir khi tai san a vao trang thai sgri sang sir dung.

CAC CHINH SACH Kt TOAN AP DUNG (trong trutng hqp doanh nghiep kitting dap ting giã dinh hogt ging lien tyc)

Dieing tin b6 sung cho cac khoan myc trinh bay trong Bang can 116i ke Wan

Tien vä cac khoan twang duang tien

Cal nam Dan narn

VNE) VND

Tien mat 2.487.733 53.650.069

Tien giri ngan hang khang IcY halt 1.250.986.772 216.141.725 Tien dang chuyen Cyng 1.253.474.505 269.791.794

Cac khofin dau tir tai chiral Don vi: VND

Gu6i nam Du nam GM tri

Gia g6c op 15; Dv phong Gia g6c Gid trj hop 19 Dv pheng

Chdtg khoan kinh doanh Tong gid trj c6 phial Tong gid trj trdi phiau Cac khoan dam tv khac Ly do thay dal v61 tirng khan dam fir/ Ioyi ca phia(n, trai - Ve so lirong - Ve giá trj

nam Du nam

Gid gac Dv phOng Gia g6c Dv phong

Batt ttr riAm gift den ngay dao han bl) Ngin han Tien girl c6 ky han (*) 495.000.000 - 3.100.000.000 Trai phieu Cdc khoan dau tu khdc b2) Dal han Tien girl c6 ky han Trai phieu Cdc khoan &Au tu khac

Cu6i nam Dam nam

Gift g6c phong hG:t1r5,1 Gid g6c Dv phang Gia tri hop 19

BALI tor gap vOn vao don vi kink Dau tu vao ceng ty con Du tu vao ceng ty lien doanh, Iran kat Dati ttx vao don vi khac

(*) tien gui c6 han 6 [hang tai Ngan hang Sacombank.

17

CONG TY TNHH MTV INCH VD CONG ICH QUO 12 S6327 Le Van Khucmg, Phuarng Hip Thanh, Quan 12, Thanh 016 H6 Chi Minh Baci cao tai chinh

Cho nam tai chinh ket that ngay 31 thang 12 nam 2017

THUYET MINI! BAO CAO TAI CH1NH MAU B09 - DN Ccic thuyit minh nay la 60 phan hop thanh vet ccin throe cloc clang that voi boo cdo tat chinh

3. Phil thu khach hang Cuoi nam

VND Su nam

VND

a) Phai thu khach hang ngin h5n 33.022.262.439 41.405.370.433

Phong tai nguyen mei trtrUng Qufin 12 TP.HCM 4.267.904.630

Cong ty TNHH MTV MOi truOng Do thi TP.HCM 26.351.228.433 25.966.179.677

Pheing quan 1' do thi Quan 12 1.547.708.511

Cong ty TNHH TV XD TM DV Bao Ngan 1.886.827.317

Ban QuanlY Dan tir Xây chmg Cong trinh Quan 12 3.744.019.418

Khag Phai thu khach hang dal h5n Phai thu khach hang cfic ben lien quan

2.927.014.588 7.736.750.298

COng 33.022.262.439 41.405.370.433

4. Phili thu kith Cuoi nam Dau nam

Gia tri Dv phOng Gia tri Dv phOng

VND VND VND VND

Ph5i thu ugh h5n khac 51.691.622.873 48.632.970.392

Thu ho tien ban nha- nn nha tai dinh cu (*) 51.584.507.430 48.257.985.692

Cac khoan phai thu kite 107.115.443 374.984.700

Phai thu dai han khac 858.432.000 67.165.823

KY guy, kj, cugc dai han 858.432.000 - 67.165.823

COng 52.550.054.873 - 48.700.136.215

(*) Khoan thu ha, chi hot( ngan sach cac dcr an tai dinh cu tren dia ban Quan 12 den ngay 31/12/2017.

TM san thieu eh& xer ly Cueli nam Du narn

SO lugng Gia tri Gia goc Du phOng

Tien Hang ton kho Tai san c6 dinh TM san khac COng

No. IcAu Don vi: VND

Cuei ram Su nam A GM tri co Si rugng Giatn co tuong

Gia gue the thu hai ng Gi'

a g -oc

‘ the thu ng •

Tang gia tri cac khoan phai thu, cho vay qua han thanh toan hofic chua qua han nhung kh6 c6 kha nang thu hei

Theng tin v6 cac khoan tien phat, phai thu ve1i tra cham... phat sinh tir cac khoan no qua han nhimg kh6ng dugc ghi nhan doanh thu

Kha nang thu hei nq phai thu qua hp

18

C6NG TY TNHH MTV DICH VV C6NG ICH QUAN 12 S6 327 Le Van Khircmg, Phuemg Hiep Thanh, Quan 12, Thanh ph6 H6 Chi Minh Ban cáo tai chinh

Cho nam tai chfrili kat thew ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TAI CHINH MAU B09 - DN Cac thuyit minh nay la. 60 phan kip theinh va can (Iwo cl9c clang then veri bcio cao Mi chinh

Hang din kho Cuoi nam Dau nam

Gia g6c Dv pheng Gia goc Dv pheng VND VND VND VND

Hang dang di dieing Nguyen lieu, vat lieu Cong cv dung cv Chi phi san xuat kinh doanh cla dang 14.306.040.496 7.229.221 Thanh pham Hang h6a 299.272.339 9.272.339 Hang gill ban Hang heia kho bao thue COng 14.605.312.835 6.026.501.560

Thi san dO dang dal ban Cuoi nam Dau nam

Giag6c

VND

Gid tri c6 the thu hoi

VND

Gia

VND

Gid tri c6 the thu 1161

VND Chi phi san xuAt kinh doanh

dar dang dai hart ging

Cu6i nam Dau nam ray ding ca ban des dang

- Mua sam - XDCB - Sira chila COng

19

CONG TY TNHH MTV INCH VJ CONG ICH QUAN 12 Se 327 Le Van IChtrcmg, Plurimg Hip Thanh, Quan 12, Thanh pile, HO Chi Minh Bao cao tAi chinh

Cho nam tai chinh ket thfic ngay 31 thdng 12 nam 2017 1-

THUYET MINH BAG CAO TAI CHINN MAU B09 - DN Cac thuyit minh nay la b0 phan hcip thanh va can dtmt (19c clang thefi voi beta cao tea chinh

10. Tang giam tai san c6 dinh vo hInh .

Quyen Quyen Ban quyen, TSCD ye hinh Tang cang

sir dung &at phat hanh bang sang che khac

VND VND VND VND VND

NGUYEN CIA SA du dau nam Mua tong nam Tao ra tir nAi bA DN Ting do hgp nhAt lcinh doarth Tang khic Thanh ly, nhugng bàn Giam khic SA du cuoi [lam

G1A TRIE HAO MON LEY KE St du du nam 'Chau hao trong nam Tang khic Thanh ly, nhugng bin Giam 'chic Se du cuOi nAm

GIA TRf CON LAI Ti ngay dAu nam

Ti ngay ruin nam

21

CONG TY TNHH MTV D[CH VI) CONG ICH QUO 12 SO 327 IA Van Khuong, Phatmg Hip Thanh, Quhn 12, Thanh phô HO Chf Minh Ban can thi chfnh

Cho ram tai chfnh ket [him ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TAI CHINN MAU B09 - DN Cat ihdt minh nay là ba phan hop thanh va cein thipt dot tidng thai v&i b6o cao tai chinh

11. Tang gam tai sAn c6 tlinh thue tai chinh

NM cira; May m6c, Phuang tin TSCD HH TSCD

kien frith thiht bi van tai khic vo hInh

VND VND VND VND VND

Tong cOng

VND

NGUYEN CIA

S6 du du nam

Thue TC trong nam

Mua Ii TSCD thue TC

Tang khac

Ira lai TSCD the TC

Gam khac

SO du cu.& nam

Li

G1A TRI HAO MON LOY ICE

S6 du dhu nam Khau hao trong tam

Mua tai TSCD thud TC

Tang kit

Tra tai TSCD thue TC

Giam khic

SO du cuoi nam

G1A TM CON LAI Tai ngay du nam

Tai nghy cuOi nam

22

CONG TY TNHH MTV INCH VV C6NG ICH QUAN 12 SO 327 Le Van Khucrng, Phuang Thep Thanh, Quan 12, Thanh pho H6 CM Minh Ban co tai chinh

Cho nam tAi chinh ket thdc ngay 31 Mang 12 nam 2017

THUYET MINH BAO CAO TAI CIHNH MAU 809 - DN Cac thuyert mirth nay la b(5 phOn hap thanh va ccin duvc °lac clang there vat btho coo tai chinh

12. Tang gram bit Ong sari den ttr

a) Bit Ong sin Mu ttr cho thue

So Mu nam Tang trong nam Clam trong nam So nu& nam VND VND VND 'VND

NGUYEN GIA Quyen sa dung dAt NM Nha va quyen sir dung dAt Co ser ha tang

GIA TRI HAO MON LIN KE Quyen Su dung dAt Nha NM vã quyen six dung dAt Casa ha tang

GIA TRI CON LAI Quyen six dung dAt Nha NM vã quyen sir dung dAt Co set ha tang

_ 1 • b) BAt d(Ing san Mu ttr nAm g1ft eh& tang gia

SO du nam Tang trong nam Giant trong nam SO can nam

VND VND VND \IND NGUYEN GIA Quyen sir dung dat Nha 28.654.195 28.654.195 Nha va quyen sir dung dat I -

Co six ha ting

GIA TRI HAO MON LIN KE Quyen sit dung der Nha Nha va quyen sit dung At Co six ha tAng

28.654.195 28.654.195

GIA TRI CON LAI Quyen sex dung det NM NM va quyen sit dung dAt Co six ha tang

23

14. TM sin khac Culai Mm

VND

Dan Mm

VND

C6NG TY TNHH MTV DICH VU CONG ICH QUAN 12 SO 327 Le VAn Khuong, Phirang Hip Thanh, QuAn 12, Thanh pho HO Chi Minh

Cho Mm tai chinh lc& thfic ngdy Bao can täi chinh

31 thdng 12 Mtn 2017

MAU B09 - UN THUYET MINH BAG CAO TAI CH1NH Cac thuyet minh nay la bp han hqp thanh va can (lure dpc clang theri voi bero cao tat chinh

13. Chi phi tra tricot CuOi Mm

VND

Ngin han Chi phi bra twat v thue hoot dOng TSCD

COng co, citing co xuAt dfing

Chi phi di vay

Cdc khodn khdc

DM Ilan Chi phi thanh 1Ap doanh nghiOp

Chi phi mua bdo hiem

Gang tinh xây dtmg can tin

Chi phi Ichdc

Ccmg

DA'u nAm

VND

228.507.842

107.022.938

12 1.484.904

228.507.842

Ngin han Dai han

ging

IS. Vay ye my thue tai chinh

a)Vayngnhn

Du nam Trong nam Dan tit: VND

Cuei nam SO cO khd nang

Gia En tra ng

Tang Giam Gia SO c6 kha nthg

ma no

Vay Ngân hang Agribank (1) 8.391.347.812 8.391.347.812 17.479.480.160 18.423.375.708 7.447.452.264 7.447.452.264

Vay Ngan hang Vietinbank (2) 1.340.000.000 1.340.000.000 7.237.819.296 4.952.664.852 3.625.154.444 3.625.154.444

Vay Ngan hang Sacombank • 2.610.546.114 2.610.546.114 - 2.610.546.114

Vay Hap tac xa Doug Thanh (3) 1.500.000.000 500.000.000 1.000.000.000 1.000.000.000

Vay ca nhan (4) 2.374.260.000 2.374.260.000 8.751.539.000 10.043.579.000 1.082.220.000 1.082.220.000

Vay Ngan hang Agribank -No dai ban den han Era(S) 1.200.000.000 1.200.000.000 - 1.403.333.333 1.403.333.333

Vay clai ban Vay Ngan hang Agribank (5) 4.385.000.000 4.385.000.000 1.200.000.000 2.480.000.000 3105.000.000 3.105.000.000

Vay Ngan hang Agribank - /sIg dai hart den han tra (5)

ging

(1.200.000.000) (1.200.000.000) (1.403.333.333) (1.403.333.333)

19.101.153.926 19.101.153.926 36.168.838.456 39.010.165.674 16.259.826.708 16.259.826.708

24

CONG TY TNHII MTV DICH YU CONG. ICH QUAN 12 Se 327 Le Van Khucmg, Muting Hip Thanh, Quan 12, Thanh phO He Chi Minh Rao cao tai chinh

Cho Mm tai chinh ket thac ngay 31 thang 12 Mm 2017

THUYET MINH BAO CAO TAI GENII Cow thuyert minh nay la bO phan hop thanh ya cdn cluvic clot clang theti veti bcio cao tai chinh

MALI B09 - DN

Cac khoan vay (Jai han dtnyc hoan tra theo Bch brett sau: Cuei nam DAu nam

VND VND

Trong yang met Mm 1.403.333.333 1.200.000.000

Trong Mm the. hai 1.201.666.667 1.337.325.062

Ttr Mm thir ba den Mm th(r Mm 500.000.000 1.847.674.938

Sau narn nam 3.105.000.000 4.385.000.000

Tna: so phai tra trong yang 12 thang (1 403.333.333) (1.200.000.000)

Se phai tra sau 12 thang

Cac khan nq thue thi chinh

1.701.666.667 3.185.000.000

Nam nay Nam try&

Thai han T8ng Ichoan thanh Tong khoan thanh

TM tin Idi TM nq Tra tin Mi Tra nq gee toan tien thud tai Man tien thud tai

thud g6c thud chinh chinh

Tit 01 nam trey )(ding Tit 01 Mm den 05 Mm Tren 05 clam

SO vay Ira no. thue tai chinh qua ban chin thanh toan Cuei nam Du nam

GOc Lai GOc Lai

VND VND VND VND Vay Ng thud tai chinh Ly do chua thanh toan Ceng

(1) Khoan vay ngan hang Ming nghidp vã PTNT Vidt Nam - Chi nhanh Tay Sal Gen theo Hop dOng cap tin dung han mire so 6320-LA V-201700201 ngay 24/02/2017, vai cdc dieu khoan nhu sau: - Han mire tin dung: 7.500.000.000 deng; - Muc dich vay: BO sung von hru &Ong; - Thai han cho vay: 12 thang - Lai suat cho vay: 7,8%/ nam;

- Cac hlnh thirc dam bdo: Hop deng the chap tai sari st 6320-LCP-201500994 ngay 02/12/2015.

(2). Khoan vay ngan hang TMCP C6ng thucmg Vidt Nam - Chi nhanh 12 TP.HCM theo Hcrp deng cho vay han mat se 62/2017-14DCVHM/NHCT944-CONGICH ngay 12/8/2017, \rad cdc di'eu khoan nhu sau: - Han mac tin dung: 10.060.000.000 VND; - Muc dich vay: BO sung van Itru Ong;

- Thei han cho vay: den 17/7/2018; - Lai sat cho vay: 7,5%! nam;

- Cac hinh thirc dam bao: bang tai san theo Hop thing the chap st 214/HDTC ngay 02/11/2016; - SO du tai ngay 31/12/2017: 3.625.154.444 VND;

25

CONG TY TNHH MTV BICH VI) C6NG iCH QUAN 12 SO 327 Le Van Khucrng, Phuang Hip Thanh, QS 12, Thanh phO Ho Chi Minh Ban cao thi chinh

Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TAI CHiNH MAU B09 - DN

Cac thuyk minh nay la bei pita?: hap thanh va cdii &rye cicc clang that voi boo Ma tai chinh

Khan vay Hgp tac xa TMDV Dang Thanh theo cac Hgp ding tin clang, van cdc dieu khoan nhu sau: (3.1) Hgp dOng tin clang 188/17-HDTD ngay 23/11/2017:

- So troll vay: 700.000.000 VND; - Mac dich vay: BO sung v6n km Ong; -Thai han cho vay: don 23/12/2017; - Lai suit cho vay: 2%! nam; - Ldi sudt ng qua han: 0,1%/ ngay; - Can hinh Mix dam bao: tin chap; - Tai ngay 31/12/2017, khoan vay d het han nhung van dm so du 700.000.000 VND; (3.2) Hop ding tin clang 189/17-HDTD ngay 23/11/2017: - So tien vay: 800.000.000 VND; - Mac dich vay: BO sung yen km Ong; - Thai han cho vay: den 23/12/2017; - Lai suat cho vay: 2%/ nam; - Lai suat ng qua han: 0,1%/ ngay; - Cac hinh thirc dam bao: tin chap; - Tai ngay 31/12/2017, khoan vay da h6t han nhung van dm so du 300.000.000 VND;

Khoan vay ngan han cac ca nhan van iai suAt 10% Tian) nhu sau:

- Ba Nguyan Thi Yen theo HMV so 41/HD-12PS voi mac dich buy dOng Von heat ging

- BA Nguyan Thanh San theo HDVV s6 83/HD-12PS van mac dich huy dOng von boat dOng

- Ong Nguyan Van Oanh theo HDVV 108/HD-12PS mac dich thuc hiEn gai that: kho chuyen clang

- Ong TrAn Quoc Hanh theo HDVV sE 126/IID-12PS vgi mac dich buy Ong von boat clang

(5)1Choan vay ngan hang Nang nghiep vi PTNT Viet Nam - Chi nhanh Tay Sal Gan theo can Hop clang tin clang, van cac dieu khoan nhu sau: : (5.1). Hop clang tin clang s6 6320-LAV-201700034 ngay 10/01/2017 vi cac dieu khoan nhu sau:

- SO tien vay: 1.200.000.000 VND - Mac dich vay: Mua 01 xe 0 to phac 41 hot dOng kinh doanh cOa C6ng ty

- Thai ban cho vay: den 10/01/2022; - Lai suAt cho vay: 9,5%/ nam Gal then diem kY hop &mg - Cdc hinh thirc dam bao tian vay: Hgp clang the chap tai sin s6 6320-LCP-201700036. (5.2). Hgp ding tin clang so 6320-LAV-201600601 ngay 10/6/2016 vai cac dieu khoan nhu sau:

- SO tien vay: 190.000.000 clang - Mac dich vay: Mua xe 0 to phyc vi boat dOng kinh doanh eQa Cong ty - Thai ban cho vay: 36 thing - Lai suit cho vay: 8,8%/ nam tai thai diem ky hgp dong - Cac hinh tin:re dam bao tien vay: Hgp Hang the chap tai sin sO 6320-LCP-201600599. (5.3). Hop Tong tin clang so 6320-LAV-201600729 ngay 06/7/2016 vgi cac dieu khoan nhu sau: - So tien vay: 1.650.000.000 dong - Mac dich vay: Mua xe o to phac 9: hoot Ong kinh doanh coa COng ty - Thai han cho vay: 36 thang - Lai suAt cho vay: 8,8%/ nam tai than diem 1(1 hgp tong - Cac hinh thirc dim bao tien vay: Hgp ding the chap tai san sO 6320-LCP-201600711. (5.4). Hgp &Ong tin clang s6 6320-LAV-201600123 ngay 02/02/2016 van can dieu khoan nhu. sau: - So tien vay: 1.650.000.000 cl6ng - mvc dich vay: Mua xe a to phac vii hoat dOng kinh doanh oUa ang ty - Thai han cho vay: 36 thing - Lai sat cho vay: 8,8%/ nam tai thin diem IcY hgp thing - Cac hinh that dam bao tien vay: Hgp clang the chap tai sin s6 6320-LCP-201600107.

26

Gia tri

VND

11.631.182.039 4.274.878.593 7.356.303.446

So co kha nang tra no. VND

11.631.182.039 4.274.878.593 7.356303.446

Giátrj

VND

13.826.851.204 3.577.095.326

10.249.755.878

So c6 !chi nang tra ng VND

13.826.851.204 3.577 095 326

10.249.755.878

CONG TY TNHH MTV INCH V1,1 CONG ICH QUAN 12 Se 327 Le Van Khuang, Phutmg Hip Thanh, Quan 12, Thanh phe H6 Chi Minh Bdo cdo tai chinh

Cho nam tai chinh ket that ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TAI CHINH

MAU B09 - ON Cdc thuyEt minh nay la bo phan hop thanh va cein &roc clac clang that voi bdo ado tai chinh

16. Phai tra nguti ban Cu6i nam

Du nam

Phai tra nguti ban ngin han DNTN Xang Mu Dai An Qu8c NM cung cAp khdc

Phil tra nguti ban clai han S nq qua ban chtra thanh than Phãi tra nguti ban la cac ben

lien quan COng 11.631.182.039 11.631.182.039 13.826.851.204 13.826.851.204

Thud và cat khorin phai n6p/ phai thu nha nutc

DAu nam

VND

SO phai nOp trong nam

VND

so da thgc Op/ khau tar trong nam

VND Phai nep 8.867.739.478 8.181.963.876 9.848.903.651 Thud GTGT 3.919.687.518 6.155.862.973 7.447.435.780 Thue TNDN 1.858.755.211 347.601.819 1.327.537.989 Thue TNCN tit tin Itrang 72.673.747 17.877.709 25.547.987 Cat loai thue khac 3.016.623.002 1.660.621.375 1.048.381.895 Phai thu 10.678.917 10.997.941 9.423.509 Thue TNCN tir Mu tu von 10.678.917 10.997.941 9.423.509

Chi phi pita] tra Cuei nam

VND Ngin han

Trich audit chi phi tin lucmg trong thtri gian nghi phdp Chi phi trong thbi gian ngUng kinh doanh Chi phi trich twat tam firth gid van hang haa, thanh pham BDS da ban Cac khoan trich trutic khac

Dai ban Lai vay Cat khoan Ichac ging

Cu6i nam

VND 7.200.799.703

2.628.114.711 878.819.041 65.003.469

3.628.862.482 9.104.485

9.104.485

Dau nam VND

27

CONG TY TNHH MTV NCH VI) CONG ICH QUO 12 sa 327 Le Van Khuong, Phutmg Hip Thanh, Quan 12, math pha Ha Chi Mirth Bao cao tai chinh

Cho Mm tai chinh kat dine ngay 31 thang 12 Mm 2017

THUYET MINI BAO CAO TAI CHINH MAU B09 - ON Ccic thuyit minh nay la bo phan h9pthanh va cdn duvc d9c cidng thai wil bao cao tai chinh

19. Phai tra khac

Cuei Mm Dalt nAm

VND VND

a) Ngen han 55.409.705.157 • 49.873.294.236 Tai san than chä giãi quyect Kinh phi ding doan Thu hO tin ban nha - nen tai dinh cu (*) 54.484.345.430 48.258.747.273

BHXH, BHYT, BHTN 575.813.926 1.614.546.963

Phai tra ve co phan h6a Nhen k9 guy, kj, mg° ng&ri han Ce Mc, lui nhuan phài tra Cdc khoan phai tra, pilot nOp khdc 349.545.801 b)Dai han Nhan k qq,k9 cugc clai han Cdc khoan phai tra, phai nep khdc c) SO no• qud han chin thanh toan ging 55.409.705.157 49.873.294.236

(*) Khoan thu ho, chi fro tü ngan sach cac du an tai dinh cu tan dia ban Quan 12 an ngay 31/12/2017.

20. Doanh thu chun thun hien

Cuoi Mm Dan Mm

VND VND

Ngen hn

Doanh thu nhan truac Doanh thu tir chucmg trinh khdch hang truyen daring Cac khoan doanh thu chua thuc hien khac

Dai han Khã nang ktrong thon hien dirge hop dOng vtri khach hang

ging

21. Trai phieu phat hanh

21.1 Dial phieu thweing Don vi: VND Cuai Mm Diu Mm

Gia got Gia trl pheing Gia goc Gia tri Du ph6ng

hcp 19 ' hop 15/

Trai phieu phat hanh Loai phat hành theo manh gia Loai phat hanh c6 chi& kh'au Loai phat hanh cO pha trai

Trai phieu cac ben lien quan nAm gift COng

28

CONG TY TNHH MTV DICH VIJ CONG ICH QUAN 12 Se 327 Le Van Khuang, Phuting Hip Thanh, Quan 12, Thanh phe He Chi Minh Bao cao tai chinh

Cho nam tai chinh ket that ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TAI CHiNH Cac thuyit minh nay ia b phan hpp thanh va ccin Arc clpc clang that vai Into cao tat chinh

21.2 Trai phieu chuyan did Trai phieu chuyen di tai thbi diem dau icy:

Thai diem phat hanh, IcY han get va hen con lei tang loaf trai phieu chuyen del; So lacing timg loei trai phieu chuyen dei; Meth gia, lai suat tinig logi trai phieu chuyen deli; T9 I chuyen doi thanh c6 phieu timg loei trai phieu chuyen del; Ldi suat chi6t khan thing d xac dinh gid tri phan nq g6c caa tirng loei trai phieu chuyen &Si; Gia tri phan ng gtic va phan quyen chcm c6 phieu cUa tang loei trai phieu chuyen def.

Trai phieu chuyen del phat hanh them trong ky: Thai diem phat hanh, Icy hen goc tirng loei trai phieu chuyen doi; SO Itiong tang loaf trai phieu chuyen del; Menh gia, lai suat tang loei trai phieu chuyen dea; Ty le chuyen del thanh ce phieu tirng loei trai phieu chuyen del; Lai suat chi& IchAu climg a xac clinh gia tri phan ng goc cüa timg loaf trai phieu chuyen doi; Gid tri phan ntr vac va pha'n quyen chgn cO phieu cUa tirng loaf trai phieu chuyen del.

phieu chuyen dei dugc chuyen thanh co phieu trong ky: S6 luong tang loei trai phieu da chuyen dei thanh ce phieu trong ky; Se lugng ce phieu phat hanh them trong kt a chuyen dei trai phieu; Gia tri phan ng g6c cua trai phieu chuyen del dugc ghi tang vein cha so: ham

Trai phieu chuyen del da dao hen khong dugc chuyen thanh c6 phi 0u trong ky: sO lugng [(mg loei trai phieu da dao hen kh6ng chuyen del thanh co phieu trong Icy; Gia tri phan ncr g6c cUa trai phieu chuyen del dugc hoan tra cho nha dan hr.

Trai phieu chuyen del tai thai diem cuoi Ky hen g6c va Icy hen con IM timg loai trdi phieu chuyen doi; Se lugng timg loai trai phieu chuyen clot; Menh gia, lài suat tang loei trai phieu chuyen ded; T9 le chuyen <lei thanh cO phieu tang loei trdi phieu chuyen d6i; Lai suat chiet khau dung de xac dinh gia tri phan ng goc dm tang loaf trai phieu chuYen del; Gia tri phan ng goc va phan quyen chip co phieu cüa thug loai trai phieu chuyen

Thuyet minh chi net ve trai phieu cat ben lien quan nam gitt.

Co phieu uii dai phan loai la no phai tra - Menh gia - Dei trans dirge phat hanh (ban lanh deo, can be, than vien, del tugng khac) - Dieu khoan mua lei (Thai gian, gia mua lei, cdc dieu khoan cc, ban khac trong kip dong phat hanh) - Gia tri da mua lei trong ky - Cdc thuyet minh khac

Dv. phOng phai tra

Cuei nam Dau nam

VND VND NOM han

Dv phOng bao hanh san pham hang h6a

Dr phOng bao hanh c6ng trinh xay dvng

Dv phOng tai co du Dr phOng phai tra khac (Chi phi siva chtta TSCD clinh ky, chi phi hoan nguyen mai twang...)

Dal han COng

MAU B09 - DN

29

CONG TY TNHH MTV BICH VI; CONG ICH QUAN 12 se 327 Le Van Khucmg, Phuang HMI) Thanh, QuAn 12, Thanh phe He CM Minh Bar) cao tai chinh

Cho nam tai chfnh ket thlic ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TAI CHINH MAU B09 - DN

Cac thuyat minh nay la bo phan hop thanh va cam dtri2c cl9c clang that vai brio coo tai chinh

24. Tai sin thud thu nhAp hoar) Ii ye thud thu nhAp hoän Ii phai tra

Cuei nam Dam nam

a) Tai san thud thu nhap hoan Mi: VND VND Thud suat thud TNDN sir citing de xac dinh giá tri tai san thue thunhdp hoan Iai Tai san thug thu nhap hoan lai lien quan den khoan chenh Idch tam thbi dirge khan trir Tai san thud thu nhap hoan 1M lien quan dem lchoan i3 tinh thud' chtra sir dung Tai san thud thu nhap hoan lai lien quan ddn lchoan tru dai tinh thud chua six dung s6 bit trir veri thud thu nhdp !hoan Ii phai tra Tai san thu e thu nlfap hoan 1i

Cuoi nara • DA'u nam

b) Tai san thud thu nhap hoan Lai phai tra: VND VND

Thud suAt thud TNDN sir dung d xdc dinh gid tri thud thu nhap hoan la" phai tra Thud thu nhdp hodn Ii phai tra phat sinh tir cdc khoan chenh tech tam thin chiu thue 86 ba tilt vdri tai sea thud thu nhap hoan lai

Nam nay Nam truec

VND VND

SA du dAu nam 2.659.397.437 1.209.447.892

Tang do tam trich qu'y 1.315.587.675 4.829.651.473

Giam do chi quj, 2.882.597.626 3.379.701.928

Tang/(giam)khdc 1.850.000

SO duculii nam

25. Quy khen thwatg, phiic lqi

1.094.237.486 2.659.397.437

30

CONG TY TNHH MTV INCH VIJ CONG ICH QUAN 12 s6 327 Le Van Khuong, Noting Hiep Thanh, Qu6n 12, Tharth ph6 H6 Chi Minh Sao cáo tai chinh

Cho nam tai chink kat thuc ngay 31 thang 12 nam 2017

THUYET MINE BAO CAO TAI CHINE MAU 1309 - DN Cac thuyet minh nay la b5 phan hp thanh va cdn clupt d9c clang that vat beio ctio Jai chinh

26. Van chi) sae him

a) Bang dOi Chien bian dang cila von chii sec Miru

Van gap Thhng dtr Quyen ch9n Van khac cna Chaim tech Quy du hr plat

Loi tibias chua

ehn so him van ca phan chuyen d6i chn so NM ty/ gia then vi cac guy

phan ph6i T6ng

gni phieu thuac VC,SH

VND VND VND VNO . VND VND VINO

SO du aL nam trAt [1.233.000.000 3.835.167.972 15.068.167,972

Lai tong Om - 5.099.157.912 5.099.157.912

Trich cac guy' - 2.059.904.905 (2.059,904.905)

Haan nhap cac quy - (2.686.304.288) 2.686.304.288

Trich guy khen thugng, phOc Igi

(11.147.295.885) (11.147.295.885)

Roan rdtap guy khen thuong, phnclgi

- 6.317.644.412 6.317.644.412

Inch n6p ve nem sach - (877.198.004) (877.198.004)

Tang Ude -

Giam khac - (18.707.818) (18.707.818)

SO du (tau dm nay 11.233.000.000 3.208.768.589 14.441.768.589

Ili trong an 1.315.587.675 1.315.587.675

Inch can guy Tam trich guy !Men thunng, Mt Igi

- (1.315.587.675) (1.315.587.675)

Lich nog va ngin sach

86 du mai nam nay 11.233.000.000 3.208.768.589 - 14.441.768.589

b) Chi Wet von g6p ciaa chti sii• him

V6ngopcnachusahau Van gop ctla cac dôi tugng Ichac COng

Cu6i nam Dãu nam

VND VND

1L233.000.000 11.233.000.000

11.231000.000 11.233.000.000

c) Cac giao clich v vOn vai cac chii so• hail ye phan phai co chia loi nhukin

Nam nay Nam trate

VND VND

Von d'au tar cUa chti so. him Von gop din nam • 11.233.000.000 11.233.000.000

V6n gap tang trong nam Von Op giam trong nam V6n g6p cuoi nam 11.233.000.000 11.233.000.000

CO tot, lyl nhuan da chia

31

CONG TY TNHH MTV NCH VIJ CONG iCH QUO 12 s6 327 Le Van Khuang, Phutmg Hip Thanh, Quell 12, Thant' 016 H6 Chi Minh Bao cáo tai chinh

Cho nam tai chinh ket thee ngay 31 thang 12 nam 2017

MAU B09 - DN THUYET MINH BAo cAo TA! CHINH Cac thutit minh nay la be) phan .hop thanhva cdn dove doc ddng thal veri btio coo tai chinh

d) C6 phieu

ser luqug c6 phieu clang 14 phat hanh Sa luwng c6 phieu da ban ra cOng thong C6 phieu pho theng C6 phieu tru dài Goal duce phan loai IA von chi se ham) sa luting c6 phieu duwe mua lai (e6 phieu guy) C phieu ph6 thOng C6 phieu uu dai (l04i ducre phan loai la von cha set ham.) SO twang et) phieu dang hru hanh

phieu pho thong C6 phial.' uu dai (loai (lege phan loai la von chia sO hau) * Menh gith cor philu clang btu hanh

d) Co hit

Cued nam Ddu nam

VND VND

Cutii nam Dam nam

VND VND

CO tut da &mg b6 sau ngay ket thile ke toan nam C6 tee cla ding be tren c6 phiau ph6 thong C6 tire da c6ng be tren ea phiau tru dal C6 Bic cña c6 phieu wu dai lay ke chum duce ghi nhan

e) Cae quyella doanh nghiep

Ong, dau Pr phat trien Quy he try sap xep doanh nghiep Quy khac thuOc van chi.; so. httu

Cu6i nam Dau nam

VND VND

3.208.768.589 3.208.768.589

g) Thu nhap va chi phi, !Ai Mae 16 duwe ghi nhan tray tip vao von au Set heir then qui dinh dUa cac chuin mwe ke toan.

Chenh tech danh gia lai tai sin

Li do thay del gitia se dau nam và cuOi nam

Chenh lach tjr gift

Nam nay Nam truac

VND VND

Nam nay Nam truerc

VND VND

Chenh tech ty gid do chuyen dei BCTC Idp bang ngoai te sang VND Chenh lach ty gid phdt sinh vi cdc nguyen nhan Ichac

32

CONG TY TNHH MTV INCH VD CONG iCH QU41s1 12 só 327 Le Van Khucrng, PhuOng Hip Thanh, Quan 12, ThAnh ph6 H6 Chi Minh BA° cao tai chinh

Cho nam tai chinh ket thitc ngay 31 [hang 12 nam 2017

THUYET MINH BAO CAO TAI CHiNH Clic thuyert minh nay la tiO phOn hop thanh va can clugc cloc clOng thal yeti bao coo tea chinh

MAU B09 - DN

Ngutm kinh phi Nam nay Nam tnr6c

VND VND

Nguan kinh phi dugc cap trong narn

Chi str nglilep 651.197.889

Nguem kinh phi con lai cu6i nam

Cac khoin myc ngoai bang can 061 Ire than

Tai san thud ngoai: T6ng st) tien thud toi thieu trong ttrong tai cüa hop clang thud boat Ong tai san khong hay ngang theo cdc theci han

Cool nam Dau nam

- Tr 1 nam fro) )(tiring - Tit 1 nam den 5 nam - Tren 5 nam

Tai san nhan gia ho - Vat tu hang hod nhan gift ho, gia cong, than ay thac• - Hang boa than ban 110, nhan Icy girl, nhan cant ca, the chap

Ngoai t cdc loai Kim khi, dá quY

d) Ng kho del da xir ly

Cac themg tin khac ye cac khan muc ngoai Bang can 061 Ice todn

WI. Thong tin be' sung cho cac khan myc trinh bay trong Bdo cao ket qua hog dOng kinh doanh

1. Tiing doanh thu ban hang và cung cap dial IA:

a) Doanh thu

Nam nay VND

Nam trudfc VND

Doanh thu cOng trInh 18.178.448.202 18.449.502.135

Doanh thu chain sOc cay xanh cong ich 4.967.855.680 6.602.721.751 Doanh thu cham sac cay xath kinh doanh 351.372.727 Doanh thu Mc y té 173.887.500 125.245.455 Death thu van chuyen rac c6ng ich 31.287.225.760 38.750.677.089 Death thu Mc van chuyen kinh death 387.952.425 569.192.506 Dearth thu quet rac duang 8.343.881.818 15.050.512.989 Death thu Mc h0 clan 488.137.318 479.168.183 Doanh thu tien nuec khu nha can 66' c6ng ethic 6.367.933 41.152.367 Death thu can tin 1.597.466.364 1.538.197.909 Dearth thu cho thud nha cong san 1.044.836.364 1.123.472.728 Dearth thu 12 cu xã tram dien 52.772.727 19.418.182 Death thu cho thud dat ding sin 218.299.996 236.818.182 Death thu gift) xe b)Doanh thu vai cac ben lien quan ging

417.818.180

67.164.950.267 83.337.452.203

Nam 2017 tY I tai gOp cho hog dOng van chuyen rác ding Ich la 49,03% (nam 2016 la 40,54%).

33

CONG TY TNHH MTV INCH VI) CONG ICH QUAN 12 S6 327 Le Van Khuung, Phu&rig Hip Thanh, Quart 12, Thanh ph6 116 Chi Minh Bdo cao tai chinh

Cho nam tai chinh ket tithe ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TAI CHiNH MAU B09 - DN Cac thuyit minh nay la bo: phan hap thanh va ccin duct clac clang that vat Macao tat chinh_

2. Car khoan gram tit doanh thu

Nam nay Nam fru&

VND VND

Trong do: Chiat khan thircmg mai Giam gia hang ban Hang ban bi tra lai COng

3. Gia van hang ban

Gia v6nc6ng trinh Gia von cham s6c cay xanh c6ng ich Gia von cham s6c cay xanh kinh doanh Gia von rac y ta Gid von van chuyen rac cling ich Gia von rac van chuyen kinh doanh Gia vem quet rad clutmg Gia v6n rac ho dan Gia von tin nuac khu nha can ho cong chfrc Gia von can tin Gial von cho thue nha cong san Gia On 12 cu xá tram then Gia von cho thud' dat c6ng san COng

288.358.250

288.358.250

Nam nay Nam trudre

VND VND

17.623.882.779 16.833.420.474

4.917.991.606 5.861.416.144 346.044.117

153.530.096 170.316.279

15.947.914.902 23.039.683.927

193.992.712 319.845.878

8.901.873.867 10.968.188.154

1.825.850.751 1.943.935.578

9.550.866 76.172.764

1.989.759.610 1.974.935.181

1.044.836.364 1.123.472.728

52.772.727 19.418.182

218.299.996 236.818.182

52.880.256.276 62.913.667.588

4. Doanh thu boat clang tai chinh Nam nay Mm tube

VND VND

Lai tidn gCri ngan hang 109.097.473 5.997.026 Lai cho vay ndi bd Lai ban cac khoan dau ttr CO toe, Ign nhuan dirge chia Lai chenh ldch Lai ban hang tra cham, chi& khdu thanh toan Doanh thu hog dOng tai chinh }<Mc Cang 109.097.473 5.997.026

34

CONG TY TNHH MTV INCH VIV °ONG ICH OCTANE 12 S6 327 Le Van Khuang, Plartmg Hip Thanh, Quan 12, Thanh ph6 HO Chi Minh Bao cao tai chinh

Cho nam tai chinh kAt thk ngay 31 thang 12 nam 2017

THUYET MINH BAG CAO TAI CHINE MAU B09 - DN Ccic thuyit minh nay ter 60 phOn hop themh vet can ducc cloc clang then val bao coo tai chinh

Chi phi tai chinh

Nam nay Nam truck

VND VND Lai tian vay 1.450.922.639 1.373.752.053

Chit khAu thanh toan, la' ban hang tra ch5m LO do thanh 19 ck lchoan Mu tu tai chinh LO chenh lAch t9 gia

Du phOng giam gia chimg khoan kinh doanh va t6n thAt Mu tu Chi phi tai chinh khac Ca: khoan ghi giam chi phi tai chinh Ci)ng 1.450.922.639 1.373.752.053

Thu nhcip khac

Mm nay Nam rivet

VND VND

Thanh 19, nhucmg ban TSCD 38.363.636

Lai do danh gia lai tai san Tien phat thu duoc Thk &roc giam TiAn ban sat vim 45.100.000

Cac khoan khdc 12.533.474 237.098.910

CAng 57.633.474 275.462.546

Chi phi khac

Mm nay Mm tuck

VND VND

Gid tri cOn Ii TSCD va chi phi thanh 19, nhuong ban TSCD LO do danh gia1ai tai san Ck khoan bi phat Khac 77.528.338 274.542.200

COng 77.528.338 274.542.200

Chi phi ban hang va chi phi quail 19 doanh ngh4p

Mm nay Mm truck

VND VND

Chi phi nhan vien quan 19 7.569.133.340 7.926.137.206

Chi phi ching cv quan 19, d6 clang van phOng 71.279.087 30.375.488

Chi phi phan b6, khaki hao 518.226.799 1.145.824.092

ThuA, phi va 1A phi 406.915.113 918.070.261 Chi phi (itch vi mua ngoai 1.781.898.992 1.829.634.431

Chi phi bang fief) khdc 623.972.886 780.212.211

gong 10.971.426.217 12.630.253.689

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CONG TY TNHH MTV DICH VV CONG iCH QUAN 12 Si; 327 Le Van Khucmg, Phuang Hiep Thanh, Quan 12, Thanh ph6 HO Chi Minh Bao cao tai chinh

Cho nam tai chinh kat thtic ngay 31 thang 12 nam 2017

THUYET MINH BAG cAo TA! CHINH MAU B09 -DN Cac thuyb minh nay la 60 pkin hap thanh và ccin clupt cicc clang that yori bao can tai chinh

Chi phi sfin xuAt kinh doanh theo yeu tó

Nam nay Nam trade

VND VND

Chi phi nguyen lieu, vat lieu 21.748.681.808 19.427.140.162

Chi phi nhan cong 36.150.114.778 38.433.929.557

Chi phi khan hao tai san c6 dinh 3.336.315.577 3.397.818.323

Chi phi dich vi mua ngoai 6.049.117.769 7.508.242.615

Chi phi khac 3.683.021.554 5.661.854.785

ging 70.967.251.486 74.428.985.442

Thue thu nhdp doanh nghiep hien hanh

Nam nay Nam Wu&

VND VND

Thue thu nhdp doanh nghiep phai nep cho nAm hien tad Loi nhudn trutc thud 1.663.189.494 6.426.696.245

Dieu chinh cho thu nhdp chiu thue Thin Thu nhap Ichong chiu [hue Ceng: Cac khoan chi phi khong dugc lchAu trir 74.819.600 210.995.418

Thu nhdp chiu thue 1.738.009.094 6.637.691.663

Thue suAt thua thu nhap doanh nghiap - float clang kinh doanh chinh 20% 20%

Thue thu nhep doanh nghiep pluii nep 347.601.819 1.327.538.333

Thul thu nit& doanh nghiep (law milt! gitim Chi phi thue thu nhdp doanh nghiep hien hanh 347.601.819 1.327.538.333

Chi phi thue thu nhdp doanh nghiep hoän lai

Nam nay Ndm fru&

VND VND

Chi phi thud thu nhdp doanh nghiep hoan lai phat sinh it can khoan chenh lach tam thai phai chiu thud.

Chi phi thud thu nhdp doanh nghiap hoan lai phat sinh tir viac hoan nhap tai san thua thu nhap hoan lai

Thu nhap thu'e thu nhap doanh nghiep hoan lai phat sinh it cac lchoan chenh tech tam thai dugc IchAu trir

Thu nhap thua thu nhap doanh nghiap ban lai phat sinh it cac Ichoan 13 tinh thue va in dai thua chua sü thing

Thu nhap thue thu nhap doanh nghiap hoan lai phat sinh it viec hoan nhap thua thu nhap hoan lai phai tra To'ng chi phi thue thu nhdp doanh nghiep hoan ii

36

CONG TY TNHH MTV DICH VIJ CONG ICH QUO 12 S6 327 Le Van Khuctng, Phuang Hip Thanh, Quan 12, Thanh ph6 F16 Chi Minh Rao cao tai chinh

Cho nam [Ai chinh ket that ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TAI CHINH MAU B09 - ON GOc thuyAt minh nay la ba phan hqp thanh va can cluvc clqc clang that voi Pao coo tai chinh

VIII. Therm tin be sung cho cac khan mtic trinh bay trong Bari cdo Itru chuyen tien

Cac giao dich kitting bang tin anh hireng den bao cao lum chuyen tien t trong ttrcrng lai

Nam nay Nam trugc

VND ' VND Mua t6i san bang each nhan cat khoan ng lien quan tut tip hoc thong qua nghiep va cho thue tai chinh Mua doanh nghiep theng qua phat hanh co phieu Chuyen ng thanh \flan chil str him Cat giao dich phi tiOn

Cac khan tien do doanh nghiep nem giii• nhung kitting duyc sir dyng

Nam nay Nam trubc

VND VND

Tien gAi Ngan hang Sai Gem Thucmg Tin IA cat lchoan ti'en cCa 7 du an tai dinh cu chuyen vao, tAt ca tien nay d'eu nOp ve ngan sach, c6ng ty kh'Ong dugc sit dung Ice ca tien lai phat slab.

— 1

SO tien di vay thyc thu trong nAm

Tien thu tit di vay theo khe the thong thubng Ti'en thu tit phat hanh trai phieu thuting Tien thu tir phat hanh trai phieu chuyen Tien thu tir phat hanh co phieu tru ddi phan loai IA phai tra Tien thu tir giao clich mua ban lai trai phieu Chinh phO va REPO chi:mg Ichoan Tien thu tir di vay dual hinh flak khac

SO tien aa thyc tra gee vay trong nam

Tien tra ng ggc vay theo khe the thông thuang Tien tra ng goc trai phieu thutmg Tien tra ng g6c trai phieu chuyen dal Tien tra ng goc Co phieu uu dai phan loai IA ng phai tra Tien chi tra cho giao dich mua ban lai frái phieu Chinh ph* va REPO chAng khoan Tien tra ng vay dufri hinh thbc khac

793.747 2.243.620

Nam nay Nam truck

VND VND

18.045.279.000 18.843,614.426

Nam nay Nam trudrc

VND VND

36.633.001.598 24.098.656.261

37

CONG TY TNHH MTV DICH VD CONG ICH QUAN 12 So 327 LE Van Khuang, Phuong Hip Thanh, Quan 12, Thanh 06 HO Chi Minh Ban cao tai chinh

Cho nam tai chinh lc& tit& ngay 31 thang 12 nam 2017

THUYET MINH BAO CAO TAI CHINH MAU B09 - DN Ccic thuyit minh nay la ha phan hap thanh va ccin &rat clac citing that veri bac) can t& chinh

IX. Nhilng thang tin khac

1. Nhirrig skr kiEn phat sinh sau ngay kA thac than nam

kith frog yAu nao phat sinh sau ngay ket thfic nam tai chinh cAn phai diEu chinh hoac phai o cao tai chinh.

c• CONG TY •C‘..z. co TRACHNHIEMHthl HAN 7

MOT MANN VIEN * DICH \it) CON 0 6' 12 + • • N.)

N'\‘ rPHO G

•

Tran Thanh Teng Gidm aoc Ngay 29 thang 3 nam 2018

Phdm Phu Trung toan trwErng

38