BANG CAN DOI KE TOAN - HOT NHAT - static1.vietstock.vnstatic1.vietstock.vn/vietstock/2019/BCTC Hop...

CONG TY CP DT PT DO THI VA KCN SONG DA Tea nha SUDICO, dtrang Me Tri, phtrimg My Dinh 1, quan Nam Tir Liem, Ha NOi

BANG CAN DOI KE TOAN - HOT NHAT Ngay 31 thang 12 nam 2018

(Theo Thong to 200/2014/TT-BTC)

Tai san Ma so Thuytt minh

So cu4i kji St) d'Au nam

A. Tai san ngan han 100 4,062,654,724,163 3,850,808,230,581 I. Tien va cac khodn neang &tong tiesn 110 4 34,668,409,037 78,548,295,148

L Tien 111 33,224,671,503 65,211,068,512

2. Cac khodn awns &tans tien 112 1,443,737,534 13,337,226,636

II. Ddu to tai chinh ngdn han 120 5 28,171,301,445 24,199,994,149

1. Ch'ing khodn kinh doanh 121 17,817,000,000 17,817,000,000

2. Dv phong giam gia chting khodn kinh doanh 122 (13,978,193.000) (13,333,630,000)

3. Dau to nam sit`r den nay da.o han 123 24,332,494,445 19,716,624,149 III. Ccic khodn phai thu 130 348,382,624,639 360,807,705,761

1. Phai thu ngan han cna khach hang 131 6 304,704,453,171 322,760,010,553

2. Tra truck cho ngueri ban ngan han 132 7 73,756,885,826 74,862,113,983

3. Phai thu not b0 ngan han 133

4. Phai thu theo tisn dO ks hoach hop dOng xay dvng 134

5. Phai thu cho vay ngan han 135

6. Phai thu ngan han khac 136 8 91,888,775,912 89,893,536,4

7. Dv phOng phai thu ngan han khO doi 137 (121,967,490,270) (126,707.955,1 4] 4". 9. Tai san thiSu cher )(V ly 139

IV. Hang tan kho 140 9 3,570,244,021,462 3,305,585,263,34 9 1. Hang ton kho 141 3,574,934,893,138 3,310,276,135,025

2. Dv phong giant gia hang ton kho 149 (4,690,871,676) (4,690,871,676) Tai san ngdn han khac 150 81,188,367,580 81,666,972,174

1. Chi phi tra truck ngan han 151 10 23,765,904,986 23,463,239,776

2. Thus GTGT duvc khAu tit 152 57,229,159,256 58,004,841,658

3. Thus' va cac khodn khac phai thu Nha nude 153 193,303,338 198,890,740

4. Giao dich mua ban lai trai phieu Chinh phu 154

5. Tai san ngan han khac 155 11

B. Tai san dai han 200 2,387,214,085,602 2,433,834,385,603 I. Car khodn pilaf thu dai han 210 97,378,768,735 101,978,768,735

1. Phai thu dai han cud khach hang 211

2. Ira trixerc cho ngtroi ban dai han 212 7 29,008,168,735 34,908,168,735

3. Vein kinh doanh o don vi trvc thuOc 213

4. Phai thu not 130 dai han 214

5. Phai thu cho vay dai han 215

6. Phai thu dai han khac 216 68,370,600,000 67,070,600,000

7. Du phong phai thu dai han MI6 tied. 219

II. Tai san ca dinh 220 45,551,654,717 51,724,787,671

1. Tai san cep dinh hint hinh 221 12 44,688,855,227 50,842,404,049

- Nguyen gia 222 107,119,541,715 111,605,907,145

- Gia tri hao mon lily k id 223 (62,430,686,488) (60,763.503,096)

2. Tai san co dinh thus' tai chinh 224

- Nguyen gia 225

- Gia tri hao mon lily Ve 226

3. Tai san co dinh vo hinh 227 13 862,799,490 882,383,622

- Nguyen gia 228 999,212,051 999,212,051

- Gia tri hao mon lily k'S 229 (136,412,561) (116,828,429)

III. Bat clang san clau to 230 14 137,442,642,172 19,069,145,311

- Nguyen gia 231 154,591,218,382 34,052,045,217

- Gia tri hao mon lily k6 232 (17,148,576,210) (14.982,899.906)

IV. Tai san der dang dai han 240 15 1,955,477,755,333 2,080,746,418,494

1. Chi phi san xuat, kinh doanh der dang dai han 241 1,922,699,533,075 2,050,422,279,127

2. Chi phi xay dung co ban db dang 242 32,778,222,258 30,324,139,367

V. Dju to tai chinh dai han 250 16 147,184,193,239 165,946,797,745

1. DAu tu vac) cong ty con 251

2. Dau to vao cong ty lien ket, lien doanh 252 108,432,516,685 127,857,049,953

3. Dau tu gap von vao clan vi khac 253 55,493,000,000 55,493,000,000

4. Du phong dau to tai chinh dai han 254 (16,741,323,446) (17.403,252.208)

5. Dau tu ham gift den nay ciao han 255

VI. Tai san dai han khac 260 4,179,071,406 14,368,467,647

1. Chi phi tra truck dai han 261 17 402,177,251 1,552,406,437

2. Tai san thus thu nhap hoan lai 262 3,776,894,155 12,816,061,210

3. Thiet bi, vat tu, phu tong thay the dai han 263

4. Tai san dai han khac 268 VII. Loi the thumg mai 269

T6ng cong tai san 270 6,449,868,809,765 6,284,642,616,184

Nguon von Ma so h- T uyet mink

So cuoi ky

J IL

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Dc -rt0 Wain So di JMNG

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erta

A. Ng phii tra 300 4,196,362,737,340 4,009,205,692,7kFrEt,

1. Ni ngan han 310 3,002,150,244,495 2,575,384,456,1af-- ----.:

1. Phai tra nguiyi ban ngan han 311 17 154,588,086,123 102,161,130,803

2. Ngutri mua tra tien tank ngan han 312 19 398,543,188,790 306,635,326,003

3. Thus va cac khoan phai Op Nha nude 313 20 51,353,766,609 74,837,350,832

4. Phai tra nguiyi lao clOng 314 23,482,253,658 24,423,750,959

5. Chi phi phai tra ngan han 315 21 1,017,293,405,470 883,435,904,768

6. Phi tra nOi by ngan han 316 - -

7. Phai tra theo tien dO' Ice hoach hop ding xay dung 317 - -

8. Doanh thu chua thuc hien ngan han 318 706,395,460 962,769,271

9. Phai tra ngan han khac 319 22 794,003,852,800 732,267,807,641

10. Vay va no thus tai chinh ngan han 320 24 480,406,729,452 385,093,285,250

11. Du phong phai tra ngan han 321 - -

12. Quy khen thuengphfic loi 322 81,772,566,133 65,567,130,582

13. Quy binh on gia 323 - -

14. Giao dich mua ban lai trai phieu Chinh ehil 324 - -

II. No- dai han 330 1,194,212,492,845 1,433,821,236,643

1. Phai tra nguai ban dai han 331 - -

2_ Ngutri mua tra tien truck dai han 332 220,431,399,481 220,431,399,481

3. Chi phi phai tra dai han 333 1,726,081,280 1,479,498,240

4. Phai tra not bi;) ye von kinh doanh 334 - -

5. Phi tra not 1)0 dai han 335 - -

6. Doanh thu chua thuc hien dai han 336 25 - -

7. Phai tra dai han khac 337 22 895,609,774,345 961,215,101,183

8. Vay va no thus tai chinh dai han 338 25 75,000,000,000 249,250,000,000

9. Trai phieu chuyen (lei 339 - -

10. Co phiSu tru dai 340 - -

JimA gtit TrAn Viet Dung Nguyjn Thi QuSfnh

11. ThuS thu nhap hoan lai phai tra

12. Du pheng phai tra dai han

13. Quy phat tri6n khoa hoc va ding nghS

B. Vo'n chit s& hum

I. Van chit so . haw

1. V6n dau to ctia chit

- C6 phiSu ph6 thOng CO quy6n bi6u quy6t

- C6 phi6u tru dai

341

342

343

400 410

411

411a

41 lb

26

2. Thang du vein c6 phan 412

3. QuySn chon chuy isn dai trai phiSu 413

4. V6n khac cua chit so hau 414

5. C6 phiSu guy 415

6. Chenh 1Sch danh gia lai tai san 416

7. Chenh tech ty gia hoi dodi 417

8. Quy dau to phat tri6n 418

9. Quy h6 tro sap x6p doanh nghiSp 419

10. Quy khac thuSc von chit sa hau 420

11. Lai nhuan sau thus chua phan ph6i 421

12. Ngu6n von dAu tir xay dtmg ca ban 422

Ngu :dn kinh phi va qu9 khac 430

1. NguSri kinh phi 431

2. NguSn kinh phi da hinh thanh TSCD 432

III. Loi ich cita co clang thi&I st, 439 26

Ttong Ong Nguton von 440

LAP BIEU KE TOAN TRUI7ING44

28,342,254,497

7 ,

0

25,593,788,785 R IEN

6,449,868,809,765 6,284,642,616,18

Ni,Ha :o ngay timing 01 /Kim 2019

GlitM DOC CONG TY

CONG TY Co PHAN

DAU TU PHAT HI VA

KHU CONG NGHIEP

SONG DA

O

1,445,237,739

2,253,506,072,425 2,225,163,817,928

1,148,555,400,000

1,148,555,400,000

219,017,196,787

(61,161,904,650)

749,270,472,555

7,523,041,519

161,959,611,717

1,445,237,739

2,275,436,923,432

2,249,843,134,647

1,000,000,000,000

1,000,000,000,000

219,017,196,787

(61,161,904,650)

749,270,472,555

7,523,041,519

335,194,328,436

LAP BIEU

KE TOAN TRUONG41,,

Nguygn Thi QuSmh Tran Viet Dung

Ha NQi, ngay „29 thong 01 nom 2019

GIAM DOC CONG TY 467

CONG TY CO PHAN

DAU TUPHAT TRIEN

KHU CONG NGHIEP

2 SONG DA rut.itm

A

CONG TY CP DTPTDT & KCN SONG DA

CQNG HOA XA HQI CHU NGHIA VIET NAM Di)c 14p - Tv do - Honh pluic

BAO CAO KET QUA KINH DOANH - HOP NHAT Pith I : Lai , 14 Q4 IV nam 2018

STT DIEN GIAI MA SO

LIN KE DEN KY mutfc

KY NAY LIN KE Tir DAu NAM

1 Doanh thu ban hang va cung cap dich vu 1 124,000,929,315 345,524,184,487 469,525,113,802

2 Clic khodn giant trir 3 2,452,520,945 - 2,452,520,945

3 Doanh thu thtan bin hang vi cung cap dich vu (1-3 10 121,548,408,370 345,524,184,487 467,072,592,857

4 Gii von hang bin 11 93,076,742,621 263,191,870,939 356,268,613,560

5 Lgi nhutin Op bin hang va cung cap dich vy(10-11, 20 28,471,665,749 82,332,313,548 110,803,979,297

6 Doanh thu hoot dOng tai chinh 21 63,860,113,407 14,506,221,149 78,366,334,556

7 Chi phi tai chinh 22 (11,576,865,941) 11,098,858,195 (478,007,746)

Trong ció: Lcii ray phcli tra 23 122,065,611 170,374,598 292,440,20Sc A

3,910,465,6 8 Chi phi bin hang 24 2,385,740,416 1,524,725,240

9 Chi phi quin doanh nghifp 25 27,906,621,810 18,289,816,408 46,196,438,2 7 a

10 Lgi nhugn than ti• hot dOng kink doanh 30 73,616,282,871 65,925,134,854 PN

139,541,417,720

11 Thu nhAp khic 31 3,800,487 470,849,411 474,649,898

12 Chi phi khic 32 402,029,420 1,076,558,612 1,478,588,032

13 Lqi nhugn khic (31-32) 40 (398,228,933) (605,709,201) (1,003,938,134)

14 Plan Iii hoac 18 trong cong ty lien ke't, lien doanh 45 (2,197,765,859) (2,197,765,859)

15 Tiing Igi nhugn tru*c thue(30+40+45) 50 73,218,053,938 63,121,659,794 136,339,713,732

16 Chi phi Ibiud thu nhiIp hien hanh 51 1,028,338,586 11,115,895,776 12,144,234,362

17 Chi phi thui thu nh(lp hodn Igi 52 9,591,171,891 (552,004,837) 9,039,167,054

18 Lgi nhuAn sau thug (50-51-52) 60 62,598,543,461 52,557,768,855 115,156,312,316

19 Lo l nhu(In sau thui clic, ai Ong khong kiln: soot 61 (1,258,456,877) 5,366,721,870 4,108,264,993

20 Lei nhuOn sau thug cila Cong ty Me (60-61) 62 63,857,000,338 47,191,046,985 111,048,047,323

21 Lai co. bin teen di phi& 70 561 414 975

22 LAi suy giam tren di phieu 71

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BAO CAO KET QUA KINH DOANH - HcfP NHAT Q4 IV nom 2018

STT DIEM GIAI Thuyet

minh

QUY IV LU, KE Tir DAU NAM DEN CUOI QUI? NAY

Nam nay Nam truirc Nam nay Nam tr•et

1 Doanh thu ban hang va cung cap dich vg 28.1 345,524,184,487 (1,025,233,541) 469,525,113,802 45,997,833,084

2 Cdc khoiin Vain trir 28.1 65,729,245,277 2,452,520,945 66,163,529,843

3 Doanh thu than ban hang va cung cap dich v9 345,524,184,487 (66,754,478,818) 467,072,592,857 (20,165,696,759)

4 Gift van hang bin 28.3 263,191,870,939 (248,833,385,380) 356,268,613,560 (206,130,406,755)

5 Lqi nhu#n Op ban hang va cung cap dich vy 82,332,313,548 182,078,906,562 110,803,979,297 185,964,709,996

6 Doanh thu hoot Ong tai chfnh 28.2 14,506,221,149 5,353,156,945 78,366,334,556 11,371,364,286

7 Chi phi tai chinh 28.4 11,098,858,195 2,122,916,435 (478,007,746) (22,817,004,350)

'Trong do: Lai vay pluii tra 170,374,598 292,440,209 -

8 Chi phi ban hang 1,524,725,240 4,519,445,486 3,910,465,656 -7;

5,846,011,15R, 7

40,839,555,83& Al

173,467,511,638 I

9 Chi phi quin 1Y doanh nghi#p 18,289,816,408 31,761,601,353 46,196,438,218

10 Lqi nhu#n than dr host Ong kinh doanh 65,925,134,854 149,028,100,233 139,541,417,725

11 Thu nh#p khac 28.5 470,849,411 6,010,001 474,649,898

I

12,688,983,519. frs,

12 Chi phi khac 28.5 1,076,558,612 3,427,846,438 1,478,588,032 3,977,109,593

13 Lqi nhan kink (605,709,201) (3,421,836,437) (1,003,938,134) 8,711,873,926

14 Phan lAi ho#c 18 trong ding ty lien ket, lien doanh (2,197,765,859) (3,352,273,522) (2,197,765,859) (3,492,998,825)

15 TOng lqi nhu#n &ink thud 63,121,659,794 142,253,990,274 136,339,713,732 178,686,386,739

16 Chi phi thui thu nit& hien hanh 11,115,895,776 32,484,593,903 12,144,234,362 36,163,494,207

17 Chi phi thui thu nit& ha& Igi (552,004,837) 204,325,800 9,039,167,054 204,325,798

18 LQ1 nhu#n sau thud 52,557,768,855 109,973,722,171 115,156,312,316 142,727,218,330

19 Lili nhuen sau thud ciia co (tong khong kiEnt soot 5,366,721,870 (1,270,553,567) 4,108,264,993 11,471,440,013

20 Liz nhup sau thud dirt Cong 0) Mc 47,191,046,985 111,244,275,738 111,048,047,323 131,255,778,317

21 Lai co. bin teen a phieu 414 1,123 975 1,325

22 pi suy Warn tren a phieu

Ha Noi, ngery. thong 01 nom 2019

LAP BLEU

Nguyen Thi QuS/nh

KE TOAN TRIfONGA.,

Tr'an Viet Dung

CONG TY CP DTPT DO THI & KCN SONG DA

BAO CAO LU'U CHUYEN TIEN TE HOP NHAT

Qui) IV 'dim 2018

Chi deli Thuye't

mink

Lu5 kg tir du Elam dgn cu6i guy nay

Nam nay Nam trtrerc

I. Lull chuygn tier' tir hotit Ong kinh doanh ...

1. T6ng Iqi nhuan/(18) trulk thug ... 136,339,713,732 178,686,386,739

2. Khali hao va khan trir tai san c6 dinh (bao gem phan b6 lgi thg thuong mai)

... 8,061,259,218 6,726,035,367

3. Cac khoan du phong ... (1,072,585,599,973) (338,896,552,975)

4, Chenh lgch ty gia h6i doai ... - -

5. Lai tir hoat dOng du to va thanh 1y tai san c6 dinh ... (69,640,381,468) (17,514,380.977)

6. Chi phi lai vay ... - -

7. Cac khoan ditu chinh khac ... - -

8. Lqi nhuan/(16) tir hoat dung kinh doanh trtrov thay d6i von hru Ong (997,825,008,491) (170,998,511,8

9. Tang/giam cac khoan phai thu ... 22,409,708,383 512,024,719,04 .1.-

10.Tang/giam hang ton kho 948,451,033,483 (689.471.142,4* rig

11.Tang/giam cac khoan phai tra (kitting kg lai vay phai tra, thug TNDN nem)

503,763,086,

122,081,949,232

12.Tang/giam chi phi tra triton 847,563,976 (224,822,4

13.Tign lai vay da tra (13,469,316,036) (111,952,315,362)

14.Thug thu nhap doanh nghigp da Op (37,449,224,996) (11,686,271,765)

15.Tign thu khac cho hoat Ong kinh doanh - -

16.Tign chi khac cho hoat Ong kinh doanh (5,986,769,834) (7,012,720.803)

20. Luu chuyin tin than tir/(siir dyng vao) hoot dung kinh doanh ... 39,059,935,717 24,442,021,933

II. Lull chuyin ti'Z'n than tir hoot Ong du fir ...

21. Tign chi mua Am, xay dung TSCD va tai san dai hart khac ... (80,343,096,677) (3,184,232,727)

22. Tien thu tir thanh 1y, nhtnong ban TSCD va tai san dai hart khac ... 990,000 -

23. Tign chi cho vay, mua cac cong cui nor dm don vi khac (4,615,870,296) (10,661,624,150)

24. Tign thu h6i cho vay, ban lai cong ca no dia don vi khac - -

25. Tign chi dau tu Op von vao don vi khac/Tign chi a mua cac cong ty con, trir di tier' thu ye ...

26. Tign thu h6i din tu g6p von vao don vi khac/ban Ong ty con ... 79,935,008,215 113,634,569,983

27. Tign thu lai cho vay, c6 ilk va loi nhuan &Doc chia 2,969,702,728 10,711,297,277

30. Luu chuyesn tier' than tir/(sir dyng vao) hoV Ong du tie ... (2,053,266,030) 110,500,010,383

III. Urn chuyen tier' tir hoot &Ong tai chinh ...

31. Tign thu tit phat hanh c6 phigu, nhan gem vein caa chit sa hiru/Nhan Op von cna c6 dung thigu s6

_ .

32. Tign chi tra von gOp cho cac chit so' hfru, mua lai co phigu caa doanh nghigp da phat hank

_ .

33. Tign vay ngin han, dai han nhan duot ... 6,115,932,474 484,343,285,250

34.Ti6n chi tra nq g6c vay ... (85,052,488,272) (712,443,167,219)

35.Ti6n chi tra nq thud tai chink - -

36.Co tire, loi !Ion da tra cho chit se hat dm cong ty me/C6 tic, loi oh* d'A tra cho co long thieu so

... (1,950,000,000) (50,476,470,000)

40. Liru chuyin tier' than tir/(sii . (long vim) hoot Ong tai chfnh ... (80,886,555,798) (278,576,351,969)

50. Luu chuyen tier' than trong k3r ... (43,879,886,111) (143,634,319,653)

60. Teen va twang dtrang tier' cth kj, ... 78,548,295,148 222,182,614,801

61. Anh htrerng cua thay doii ty gia htii doii guy diii ngoai to ...

70. Teen va twang throng tier' cu6i14 34,668,409,037 78,548,295,148

Ha Neii, ngay,›49 tilting 01 nom 2019

G GlikM DOC CONG TY NGU'OI LAP BIEU

Nguyen Thi QuSfnh

Kt TOAN TRVONGA4/

TrAn Viet Dung

CO 3 90 467

T. GONG TY 0 '

THI VA

CO PHAN DAIRIP

KM GONG NGHIP 0 ̂ • 4, SONG OA /if o-

de - ? OEM

CONG TY CO PHAN DAU TU. PHAT TWIN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIP3 SONG DA Qu.) IV nam 2018

Dia chi: Rm. nha SUDICO, &rang Me Tri, phugng my Dinh I, quan Nam Tir Liem, Ha N6i

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT

QuS, IV nam 2018

1. DAC DIEM HOAT DONG CUA CONG TY

Hinh thtirc so' him von

Cong ty Co phan Dau tu Phat trien D6 thi va Khu Cong nghiep S6ng Da ("Cong ty") la mot cong ty c6 phan dugc thanh lap theo Luat Doanh Nghiep cila Viet Nam theo Giay chirng nhan dang ky kinh doanh so 0103002731 do So . Ke hoach va clan tu thanh ph6 Ha Ngi cap vao ngay 8 thang 8 nam 2003, va Giay chung nhan clang ky kinh doanh Dieu chinh Ian 9 s6 0101399461 ngay 11 thang 8 nam 2014.

Linh vwc, ngAnh nght kinh doanh:

- Kinh doanh bat d6ng san;

Kinh doanh cac dich vu bat dOng san;

- Kinh doanh khai thac cac dich vu ve nha a, khu d6 thi va khu cOng nghiep;

- Tu van, dA.0 tu, lap va thuc hien cac du an dau to xdy dung, kinh doanh nha a, khu do thi va khu cong nghiep; va

- Tu. van thiet Ice ky thuat, quy hoach chi tiet khu do thi va khu cOng nghiep, tu van thiet ice cong trinh dan dung, cong

nghiep.

C6ng ty co tru so chinh theo clang ky kinh doanh tai Toa nha SUDICO — dtdyng Me Tri, phugng my Dinh 1, quan Liem, thanh ph6 Ha N6i, Viet Nam.

CAu tnic doanh nghiep

Cong ty co, 4 don vi trur thu0c, bao

Ban quan ly cac du an do thi khu vuc Ha N6i

San giao did) bat cl6ng san Sudico

- CN An Khanh - COng ty Co phan dau to phat trien do thi va KCN Song Da

- CN Quang Ninh - C6ng ty Co phan dau tu pilaf trien do thi va KCN SOng Da

Cong ty co 7 co/2g ty con, bao

- C6ng ty TNHH mot thanh vien Sudico Tien Xuan

- Cong ty TNHH Sudico Thang Long

C6ng ty Co phan Dich vu Sudico

COng ty Co phan Sudico Mien Trung

- Cong ty Co phan Sudico Hem Binh

- C6ng ty Co phAn Vat lieu Xay dung va Dau to Phat trien Sudico

- Cong ty Co phan Tu van Sudico

2. CO SO TR1NH BAY

2.1 Chuan muc va He thlong Id loan ap dyng

Cac bao cao tai chinh hop nhat quy IV cua C6ng ty va cac cong ty con ("Cong ty") dugc trinh bay bang dong Viet Nam

("VND") phu hgp vai Che d6 Ke toan Viet Nam va Chuan muc Ke toan Viet Nam s6 27 — Bao cao tai chinh quy IV va

cac Chuan muc Ke toan Viet Nam khac do B6 Tai chinh ban hanh theo:

- Quyet dinh so 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh b6n Chuan muc Ke toan Viet Nam (Dot

1); Quyet dinh so 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ve viec ban hanh sau Chuan muc Ke toan Viet Nam (Dot

2); - Quyet dinh s6 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ve viec ban hanh sau Chuan muc Ke toan Viet Nam (Dot

3 );

1

CONG TY CO PHAN DAU TU' PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIEP SONG DA Quj IV nam 2018

Dia chi: Toa nha SUDICO, dtrOng M8 Tri, phtrimg My/ Dinh I, quan Nam Tir Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quj, IV !lam 2018

- Quyet dinh so I 2/2005/QD-BIC ngdy 15 thang 2 nam 2005 va viec ban hanh sau Chuan mut Ke toan Viet Nam (Dot

4); va - Quyat dinh s6 100/2005/QD-BTC ngdy 28 thang 12 nam 2005 va viec ban hanh ban Chuan mgc Ka toan Viet Nam (Dot

5). Quyat dinh sa 100/2005/QD-BTC ngay 28 thang 12 nam 2005 va viec ban hanh ban Chuan mgc Ka toan Viet Nam (Dot

5).

2.2 Hinh Mar so todn ap dyng

Hinh thgc so ke toan dugc ap dung dm Cong ty la Nhat Icy chung.

2.3 Nien do ki todn

Nien c/0 ke toan cua C6ng ty ap dung cho viec lap bao cao tai chinh hop nhat bat dau tir ngay 01 thang 01 va kat thin ngay 31 thang 12.

013E

2.4 Dow vi tin to sir dung trong ke tocin„

GONG

c6 PI Cac bap cao tai chinh hop nhat dugc lap bang don vi tin Cong ty la VND. Ili PM

D6 TH 2.5 Co' Sef hop nhiit .iJ CONG

Bao cao tai chinh hop nhat quy IV bao gam bao cao tai chinh quy IV cita Cong ty me va cac cOng ty con kat thilc ngay SONG 31 thang 12 nam 2018. Cac cong ty con dugc hop nhat toan bQ ke tir ngay mua, la ngay Cong ty thgc sr nam quyen kiem soat cong ty con, tiep - tuc dugc hop nhat cho den ngay Cong ty thgc sit chain dirt quy'an kiam soat ,d6i cong ty con. Cac bao cao tai chinh quy IV cila ding ty me va cac cong ty con sir dung de hgp nhat dugc lap cho ding mOt ky ke toan, va dugc ap dung cac chinh sach ke toan mOt each thang nhat. S6 du cac tai khoan tren bang can ai ke toan quy IV gift cac don vi trong ding Cong ty, cac khoan thu nhap NIA chi phi, cac khoan lei hoac 18' *1)0 chua thgc hien phat sinh tir cac giao dich nay dugc loaf trir hoan toan. Lgi ich cua cac co dong thieu sa la phan lgi ich trong lei, hoac 18, va trong tai san thuan cua cOng ty con khong dugc nam gift bai Cong ty va dugc trinh bay Hang biet tren bao cao kat qua hoat dOng kinh doanh hgp nhat quy IV va &roc trinh bay rieng biet vai phan von chit sa hiru cua cac ca dOng dia cong ty me trong phan von chit sa hiru tren bang can d6i ke toan hgp nhat quy IV.

3. CAC CHINH SACH Kt TOAN CHU YEU

3.1 Thay r7oi trong ale chinh scich k id todn va thuyit minh

- Ngdy 22 thang 12 Warn 2014, BO Tai chinh da ban hanh Th6ng to sa 200/2014/TT-BTC huang clan Che dO ke toan doanh nghiep ("Thong tu 200”) thay the Quyat dinh sa 15/2006/QD-BIC ngdy 20 thang 3 nam 2006 ("Quyet dinh 15") va ThOng tu 244/2009/TT-BTC ngdy 31 thang 12 nam 2009 dia. BO Tai chinh ("Thong to 244"). ThOng tu 200 co hieu luc cho nam tai chinh bat dau tir hoac sau ngay 01 thang 01 nam 2015.

Cong ty ap dung cac thay d6i ve chinh sach ,ka toan theo quy dinh tai Thong tu 200 va co anh huang tai COng ty tren co se( phi h6i to do Thong tu 200, khOng yeu cau ap dung h6i to Mi. vai cac thay nay. Cong ty ding da bao cao 14i du lieu tuang cila Icy Mr& doi vai mOt so chi tieu cho phir hgp vai each trinh bay theo Thong tu 200 trong bao cao tai chinh hop nhat gifra nien dO ky nay.

2

CONG TY CO PHAN DAU TU'PHAT TRIEN DO TH1 BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIEP SONG DA 0,05 IV narn 2018

Dia chi: T6a nha SUDICO, duemg Me Tri, phuang My Dinh I, quan Nam Tir Liem, HA Ni Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOT NHAT

Quy IV nam 2018

Thu& minh bac, cao b0 phan theo quy dinh tai chuan muc 28 va thong tu huang clan chuan muc ke toan 28: Cting ty me

va cac Cong ty con dia. Cong ty SUDICO hoat Ong SXKD ding mot khu vuc dia ly va trong cling linh vtrc kinh te.

Hoat Ong kinh doanh cua C6ng ty chd y6u la kinh doanh Bat Ong san. C6ng ty SUDICO tin Wang viec khOng thuyet

minh bao cao theo b6 phan la phi] hap vai hoat dOng kinh doanh hien nay dm Cong ty.

3.2 Tidn va cac khotin twang throng tidn

Tien va cac khoan along duang tien bao g6m tien mat tai guy, tien giri ngan hang, cac khoan dau tu ngan han co thai

han g6c khong qua ba thang, co tinh thanh khoan cao, co kha nang chuyen d6i de clang thanh cac lugng tier) xac dinh va

khong co nhieu rui ro trong chuyen d6i thanh tien.

3.3 Hang ton kho

Hang ton kho bao g6m bat d6ng san tu phat trien a ban va chi phi san xuat kinh doanh der dang cua cac bat Ong san do. 4.7-;>-;

Bat Ong san dugc xay dung a ban trong qua trinh hoat Ong binh thuemg cua Cong ty, khong phai de cho thue hoac :AN

cha tang gia, dirge ghi nhan la hang ton kho theo gia thap han gitta gia thanh de dua m6i san pharn den vi tri va. dieu T TRIE VA

kien hien tai va gia tri thuan co the thuc hien dugc. NGHIEP

Gia thanh cOa hang ton kho la bat deang san de ban bao g6m: 03/

Chi phi tien sir dung dat va tien thue dat;

Chi phi xay ch,mg tra cho nha thau; va

Chi phi lai vay, chi phi to van, thiet ke, chi phi san lap, den ba giai ph6ng mat bang, phi tu van, thue chuyen nhugng dat,

chi phi quan ly xay dung chung, va cac chi phi lien quan khac. Gia tri thuan co the thut hien dugc IA gia ban trac tinh cua hang t6n kho trong dieu kien kinh doanh binh thuang, dua

tren gia thi truang vao ngay bao cao va chit tinh gia tri thai gian cita d6ng tien, neu clang ke, va trir chi phi trac tinh de

hoan thanh va chi phi ban hang tray tinh.

Gia von dm bat Ong san cla ban dugc ghi nhan tren bao cap ket qua hog dOng kinh doanh dua tren cac chi phi truc tiep tao thanh bat d6ng san do va chi phi chung dugc phan b6 tren ca so dien tich twang ling dm bat Ong san dO. Du phong cho hang ton kho

Du phOng cho hang t6n kho dugc trich lap cho phan gia tri du kien bi ton that do cac khoan suy giam trong gia tri (do giam gia v.v.) co the xay ra &Si vai thanh phAm, hang hod t6n kho thu6c quyen COng ty dua tren bang chimg

hop IS, ve su suy giam gia tri tai ngay ket thiic ky ke toan.

S6 tang hoac giam khoan du phong giam gia hang t6n kho dugc hach toan vao gia von hang ban trong ky.

3

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHICP SONG DA Quy IV nam 2018

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BAN THUYET MINH BAO CAO TAI CHINH HOP NEAT

Qq IV nAm 2018

3.4 Ccic khodn phai thu

Cac khoan phai thu clugc trinh bay tren ban cao tai chinh hop that qu5r IV theo gia tri ghi s6 cac khoan phai thu tir khach

hang va phai thu khdc sau khi can trir cat khoan du phOng dugc lap cho cac khoan phai thu khO dei. Du phong ng phai thu khe dei the hien phan gia tri cua cac khoin phai thu ma COng ty du kien IchOng c6 kha nang thu

hei tai ngay k& thin ky ke toan. Tang hoac giam se du tai khoan du phOng dugc hach toan vao chi phi quan 13'7 doanh

nghiep trong kSt.

3.5 Ted san ca clinh hien hinh

Tai san co dinh hem hinh dugc the hien theo nguyen gia trir di gia tri hao mon lily ke.

Nguyen gid tai san co dinh him hinh bao gem gia mua va nhang chi phi c6 lien quan truc tiep den viec dua tai san vao san sang hoat dOng nhu du kien. Cac chi phi mua sim, nang cap va dei mdi tai san co dinh dugc ghi tang nguyen gia cua tai sari va chi phi bao tri, sera chaa dugc hach toan vao ket qua hoat dOng kinh doanh hop nhat quS , IV khi phat sinh.

Khi tai san co dinh hal hinh duqc ban hay thanh 151, nguyen gia va gia tri hao mon lily ke duqc x6a se va cac khoan lai 18 phat sinh do thanh 1S, tai san dugc hach toan vao ket qua hoat dung kinh doanh hgp nhat quSr IV.

3.6 Tici san co dinh vo" hinh

Tai san co dinh vo hinh dugc ghi nhan theo nguyen gia trir di gid tri hao mon lily ke. Nguyen gia tai san co dinh vo hinh bao gem gia mua va nhang chi phi c6 lien quan truc tiep den viec dtra tai san vao sir dung nhu du kien.

Cac chi phi nang cap va dei mdi tai san c6 dinh vo hinh dugc ghi tang nguyen gia cua tai san va cac chi phi khac dugc hach toan vao ket qua hoat dOng kinh doanh hgp nhat qujr IV khi phat sinh.

Khi tai san co dinh vo hinh dugc ban hay thanh ly, nguyen gia va gia tri hao mon lily ke dugc xOa so va cac khoan ldi to phat sinh do thanh ly tai san dugc hach toan vao ket qua hoat dOng kinh doanh hqp nhat qujr IV.

3.7 Khan hao

Khau hao tai san co dinh httu hinh va tai san co dinh vo hinh dugc trich theo phtrang phap khau hao dutrng thing trong suot thei gian hilu dung -vac tinh cua cat tai san nhu sau:

Nha cira vat kien truc 6 - 50 nam

May mec, thiet bi 03 - 05 nam

Phucmg tien van tai, thiet bi truyen din 06 nam

Thiet bi van phOng 03 - 05 nam

Tai san co dinh khdc 03 - 05 nam

Nhan hieu hang hea 03 nam

3.8 B4't clang san &flu he

Bat d'Ong san dau to dugc the hien theo nguyen gid bao gem ca cac chi phi giao dich lien quan trir di gia tri hao men lily

Cac khoan chi phi lien quan den bat clOng san dau to phat sinh sau ghi nhan ban dau dugc hach toan vao gia tri con lai oh bat dOng san dau to khi Cling ty c6 kha nang thu duqc cac lgi ich kinh to trong tucmg lai nhieu ham mirc hog dOng dugc danh gid ban dau dm bat &Ong san dau to d6. Khau hao va khau trir bat dOng san dau to dirge trich theo phucmg phap khau hao dutmg thing trong su6t thin gian halt dung trOc tinh cua cac bat dOng san nhu sau:

Nha cira 25 nam

4

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHiNH HOP NHAT

VA KHU CONG NGHWP SONG DA 0,05 IV nam 2018

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Quj IV nam 2018

Bat dOng san dau tu khOng con dugc trinh bay trong bang can d6i ice toan hgp nit& quy IV sau khi da ban hoac sau khi bat Ong san dau tu da khOng con dtrac sir dung va xet thay kitting thu dugc lai ich kinh to trong tuong lai tir viec thanh ly bat dOng san dau tu c16. Chenh tech gift tien thu thuan tir viec ban tai san vai gia tri con lai oda bat Ong san dau tu dugc ghi nhan vao ket qua boat Ong kinh doanh hop nhat quy IV trong ky thanh ly.

Viec chuyen tir bat Ong san chu sa hat sir dung hoac hang ton kho thanh bat Ong san dau tu chi khi CO sir thay muc dich sir dung nhu truing hop chn heu cham dirt se dung tai san do va bat dau cho ben khac thue hoat Ong hoac khi ket thec giai doan xay dung. Viec chuyen tir bat deng san dau tu sang bat Ong san chit so' hen sir dung hay hang -kin kho chi khi co sir thay dOi ve muc dich sir dung nhu cac truing hop chit' se him bat dau sir dung tai san nay hoac bat du trier' khai cho muc dich ban. Viec chuyen tir bat dOng san dau tu sang bat dOng san , chnsa him sir dung hoac hang ten

kho khong lam thay dOi nguyen gia hay gia tri con lai dm bat dOng san tai ngay chuyen ,

3.9 Chi phi di vay

Chi phi di vay bao g6m lai tien vay va cac chi phi khac pilaf sinh lien quan truc tie!) den cac khoan vay cua doanh nghiep.

. C Chi phi di vay dugc hach toan nhu chi phi phat sinh trong ky ngoai trir cac khoan dugc von hea nhu theo nOi dung ciia.)•

Drib CT doan tiep theo. Di

Chi phi di vay lien quan trtrc tiep den viec mua sam, xay dung hoac hinh thanh met tai san cu the can co mot thei gian K HU

S' du dai co the dua vao sir dung theo muc dich dinh trtrec hoac de ban dugc von hea vao nguyen gia cua tai san de.

3.10 Chi phi tra tru.6e

Chi phi tra truo c bao g6m cac chi phi tra twee ngan han hoac chi phi tra tie& dai han ten bang can do'i ke toan hop nit& quy IV va dugc phan b6 trong khoang thei gian tra tilt& hoac thei gian cac lgi ich kinh to tuang irng dirge tao ra tir

cac chi phi nay.

Cac loai chi phi sau day dugc hach toan vao chi phi tra truac dai han a phan 136 clan tir 3 den 10 nam vao ket qua hoat

Ong kinh doanh hop nhat quy IV.

- Chi phi phat hanh trai phieu;

- Gia tri thuang hien Song Da; va

Cac chi phi khac.

3.11 Hop nhat kinh doanh thi thtrong mot

Hop nhat kinh doanh dugc hach toan theo phuang phap gia mua. Gia phi hop nhat kinh doanh bao g6m gia tri hop ly tai ngay dien ra trao d6i cua cac tai san dem trao dm, ,cac khoan ng phai tra da phat sinh hoac da &sac thira nhan va cac cong cu von do ben mua phat hanh a dm lay quyen kiem sat ben bi mua va cac chi phi lien quan truc tiep den viec hop nhat kinh doanh. Tai san, no phai tra c6 the xac dinh dugc va nhiMg khoan ng tiem tang phai ganh chiu trong hop nhat kinh doanh da ben bi mua deu ghi nhan theo gia tri hap 1j, tai ngay hop nhat kinh doanh.

Lgi the thuong mai phat sinh tir hop nhat kinh doanh dtryc ghi nhan ban dau theo gia giac, la phan chenh lech gift gia phi hop nhat kinh doanh so vai phan him cea ben mua trong gia tri hap ly cua tai san, no phai tra co the xac dinh dugc va cac khoan ng tiem tang da ghi nhan. Neu gia phi hop nhat kinh doanh thap han gia tri hop ly cea tai san thuan dm ben bi mua, phan chenh Lech do se dugc ghi nhan vao bao cao ket qua hoat dOng kinh doanh hop nhat quy IV. Sau ghi nhan ban dau, lgi the thuong mai dray xac dinh gia tri bang nguyen gia trir di gia tri phan b6 ley ke. Lgi the thuong mai dugc phan b6 theo pinrcrng phap dtreng thang trong thei gian him ich dirge trec tinh la muOi (10) nam.

3.12 Dila tw vao cc c cong ty lien kEt

Khoan dau to vao cong ty lien ket ma trong do C6ng ty co anh huong clang ke dugc trinh bay theo phuong phap gia g6c tren cac bao cao tai chinh hop nhat quy IV. Cong ty lien ket la cong ty ma trong dO nha dau to co anh huong dang ke nhung kh6ng phai la cong ty con hay cong ty lien doanh cua nha dau n.r. Th6ng thuong, Ong ty dugc coi la co anh huong clang ke n6u se huu tren 20% quyen b6 phieu o don vi nhan dau tu.

5

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH NHAT

VA KHU CONG NGHICP SONG DA Quy IV nam 2018

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BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT

QuS, IV nam 2018

Theo phuong phap von ch6 set huu, khoan dau to &Nov ghi nhan ban dau tren bang can Oi ke toan hqp nhat quy IV theo gid g6c, sau da clugc dieu chinh theo nhang thay doi cua phan sa hflu cua C6ng ty trong gid tri tai san thuan cua cong ty lien ket sau khi mua. Lqi the throng m,ai phat sinh viec dau tu vao cong ty lien ket dtroc phan anh trong gid tri con lai cua khoan dau tu va cluot phan b6 trong khoang thOi gian mired (10) nam. BO° cao ket quA kinh doanh hqp nhat quy IV phan anh phan so hiru cua COng ty trong ket quA hog di:mg kinh doanh cua cong ty lien ket sau khi mua.

Phan ser hOu cita nha dau tu trong 19i nhuan/(18) cua ding ty lien ket sau khi mua ducrc phan anh tren bOo cao ket quA kinh doanh hop nhat quy IV va phan se, hthr cua nha dam tu trong thay doi sau khi mua cua the quy cua cong ty lien ket &roc ghi nhan vao the quy. Thay d6i luy k6 sau khi mua duqc dieu chinh vao gia tri cen lai cua khoan dau to vao cong ty lien ket. CS tic nhan ducrc/Lqi nhuan ducrC chia tir cong ty lien ket duqc can trir vao khoan dau to vao cong ty lien ket.

Cac bdo cao tai chinh cua cong ty lien ket duqc lap cong ky vai cac bao cao tai chinh hqp nhat quy IV dm Cong ty va sir dung cac chinh sach ke toan nhat quan vai Cong ty. Cdc dieu chinh hop nhat thich hqp da duqc ghi nhan de bdo dam cac chinh sOch ke toan duqc ap dung nhat quart vai Cong ty trong trutmg hcrp can thi6t. 1:0T

3.13 Dan chug khodn cac khodn dau to khdc JT

D'au tr chimg khodn va cac khoan dau tu klac duot ghi nhan theo gid mua thirc t6. Du phong duqc lap cho viec gam) THI

gid tri cua cac khoan dau tu c6 the chuyen nhuong duqc tren thi truang vao ngay ket thtc ky ke toan trong (mg vai '61'1G NG

chenh loch giita gia g6c cim chung khoan vai gia tri thi trtemg tai ngay d6 theo huang dan dm Thong tu 228/2009/TTJ NG 0

BTC do Be Tai chinh ban hanh ngay 7 thang 12 nam 2009. Tang hoc giam s6 du tai khoan du phOng duqc hach town = vao chi phi tai chinh trong bdo cao ket qua hog Ong kinh doanh hop nhat quy IV.

3.14 Cdc khodn phdi tra vet chi phi trich tneac

Caz khoan phai tra va chi phi trich truac duqc ghi nhan cho s6 tien phai tra trong trong lai lien quan den hang haa va dich vu da nhan dtroc khong phu thuOc vao viec Cong ty da nhan ducyc h6a don cua nha cung cap hay chua.

3.15 Try' cap thoi viec phdi tra

Trcr cap thoi viec cho nhan vien &roc trich truac vao cuoi m61 ky bdo cao cho toan be nguiri lao Ong da lam viec tai Cong ty duqc han 12 thang cho den ngay 31 thAng 12 nam 2008 vai mitt trich cho m61 nam lam viec tinh den ngay 31 thang 12 nam 2008 bang me:Anita mirc lucmg binh quan thOng theo Luat Lao deng, Luat bao hiem xa hOi va cac van ban huang dan c6 lien quan. TO ngay 01 thang 01 nam 2009, mdc lucmg binh quan thang de tinh tro cap thoi viec se &roc dieu chinh vao cuoi moi ky Mc) cao theo mdc ltrang binh quan cua sau thang gan nhat tinh den theri diem lap bap cao. Tang hay giam cua khoan trich truac nay se duqc ghi nhan vao bao cao ket qua kinh doanh hop nhat quy IV.

3.16 Cdc nghtep vu bang ngoyi tg

Cong ty Op dung huang dan theo Chun muc Ke toan Viet Nam s6 10 "Anh huang cua viec thay d6i ty gia h6i doai" ("CMKTVN s6 10") lien quan den cac nghiep vu bang ngoai to va da ap dung nhat quan trong cac ky truac.

Cdc nghiep vu phat sinh bang cac dan vi tien to klac vai don vi tien to ke toan cua Cong ty (VND) clugc hach town theo ty gia giao dich vao ngay plat sinh nghiep vu,. Tai ngay ket th6c ky ke toan, cac khoan muc tien to c6 goc ngoai to dojo danh gia lai theo ty gia binh quan lien ngan hang tai thai diem nay. Tat ca cac khoan chenh loch ty gid thlyc to phat sinh trong ky va chenh loch do danh gia lai s6 du tien to c6 g6c ngoai to cuoi ky duqc hach toan vao ket qua hoat dOng kinh doanh hop nhat quy IV.

Huang dan ve xu ly chenh loch tS, gia do danh gia lai s6 du c6 g6c ngoai to cuoi ky theo CMKTVN s6 10 nOi ten khac biet so vai quy dinh trong Thong tu s6 201/2009/TT-BTC do Be Tai chinh ban hanh ngay 15 thang 10 nam 2009 hi/Ong dan xi ly chenh loch ty gia hoi dodi ("Thong tu 201") nhu sau:

6

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VA KHU CONG NGHIEP SONG DA Quy IV nam 2018

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Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT

QuS7 IV nam 2018

Nghi'ep vu Xir IS, 1(4 toan theo

CMKTVN s6 10 Thong tu. 201 ,-.

du cuoi nam cua Tat ca chenh lech ty gia do danh gia lai se du CO cac khoan muc goc ngoai to cuoi nam dugc phan anh 6 . tai khoan

tai san va tong Tat ca chenh lech ty gia do danh gia lai se du "Chenh lech ty gia" trong khoan muc von tren ng tien to ngan co gOc ngoai to cuoi ky dugc hach toan vao bang can dOi Ice toan hgp nhat va se duoc hoan han có g6c ngoai ket qua hoat ding kinh doanh hgp nhat quy IV. nhap trong nam tiep theo.

Danh ,gia. lai se du. cuoi nam caa cac khoan muc cong ng tien to Tat ca chenh lech ty gia do danh gia lai so du Tat ca mi chenh rech ty gia do danh gia lai so du dai han co goc co goc ngoai to cuoi ky dugc hach toan vac co g6c ngoai to cuoi nam dugc hach toan vao ket ngoai te. ket qua host Ong kinh doanh hop nhat quy IV. qua hoat ding kinh doanh hop nhat quy IV.

Tat ca 18 chenhlech ty gia do danh gia lai sdi ‘ du co .r4RI E'N g6c ngoai cuoi nam dugc hach toan vao ket qua A hoat Ong kinh doanh hgp nhat guy IV. Tuy nhien, truing hgp ghi nhan 18 chenh lech ty gia (ran ddn 4,y7 kdt qua hoat ding kinh doanh truck thud caa cong ty bi 18, met phan 18 chenh lech ty gia co thd dugc phan bd vao ket qua hoat ding kinh doanh hop nhat quy IV cac nam sau. Trong moi twang hgp, tong so 16" chenh lech ty gia ghi nhan vac chi phi trong nam it nhat phai bang 18 chenh lech ty gia phat sinh tir vi'ec danh gia lai se du cong ng dai han den han phai tra. Phan 18 chenh lech ty gia con lai co the dugc phan anh tren bang can dOi kd toan hop nhat quy IV va phan bo vao bao cao kdt qua kinh doanh hgp nhat trong yang 5 nam tidp theo.

Anh htrang ddn cac bao cao tai chinh hgp nhat quy IV caa COng ty ridu Cong ty ap dung Thong to 201 cho cac nam tai chinh bat dau tir ngdy 01 thang 01 nam 2009 la kh6ng trong yeu.

3.17 Co phieu guy

Cac cong cu von cha so hitu duoc C6ng ty mua lai (co phidu quy) dirge ghi 'than theo nguyen gia va trir vao yen cha so . hfru. Cong ty khong ghi nhan cac khoan lai/(18) khi mua, ban, phat hanh hoac hay cac cong cu yen cha so huu caa minh.

3.18 Phan chia 19i nhutin

Lgi nhuan thuan sau thud thu nhap doanh nghiep co thd dugc chia cho cac co ding sau khi dugc dai hei ding co ding phe duyet va sau khi da trich lap cac quy du phong theo Dieu le C6ng ty va cac quy dinh caa phalp lust Viet Nam.

C6ng ty trich lap cac quy du ph6ng sau tix led nhuan thuan sau thud thu nhap doanh nghiep cua C6ng ty theo de nghi caa Hei dung Quan tri Va dugc cac co (long phe duyet tai dai hei ding c6 clang thueng nien:

7

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH 116P NHAT


Dia chi: TOa nha SUDICO, duang M6 Tri, phuang My Dinh I, quan Nam 'Fir Liem, Ha Ngi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CIHNH HOP NHAT

QuSi IV nam 2018

- Quji" die ',hong tai chinh

Quy nay dugc trich lap a bao ve hog dgng kinh doanh thong thuang cua C6ng ty truck cac rili ro hoac thiet hai kinh doanh, hoac de du phOng cho cac khoan 16 hay thiet hg ngoai dtx kien do cac nguyen nhan khach quan hoac do cac twang hop bat kha khang nhir hga hoan, bat on trong tinh hinh kinh to va tai chinh trong nu& hay nude ngodi.

Quf, dau to va phat triA

Quy nay dugc trich lap nham phuc vu viec ma rgng hog Ong hoac dAu to chieu sau cua C6ng ty.

QuP khen thu.Cmg va phi"cc lai

Quy nay dugc trich lap de khen thuong, khuyen khich vat chAt, dem lai lgi ich chung va nang cao ph6c lgi cho ding nhan vien.

3.19 Ghi nhOn doanh thu A C.)

Doanh thu dugc ghi nhan khi Cong ty CO kha nang nhan dugc cac lgi ich kinh to c6 the xac dinh dugc mgt cach chac.0 chan. Doanh thu dugc xac dinh theo gia tri hgp ly cua cac khoan da thu hoac se thu dugc sau khi 6* di cac khogi chit khau thucmg mai, giam gia hang ban va hang ban bi tra lai. Cac dieu kien ghi nhan cu the sau clay cung phai dugc dap s dng khi ghi nhan doanh thu:

Doanh thu ban hang Doanh thu ban hang dugc ghi nhan khi ben ban da chuyen giao phAn lan cac rui ro va lgi ich gAn lien vai quyen sa hal hang h6a cho nguai mua, thuang la tiling vai viec chuyen giao hang h6a.

Doanh thu tie chuy'n nhuvng bat d'Ong san

Doanh thu dugc ghi nhan khi ben ban da chuyen giao cho ben mua phan 16n cac rui ro va lgi ich gan lien vai quyen sa him bat ling san, th6ng thuang la trOng veri viec chuyen giao bat clOng san, va kha nang thu hOi gia chuyen nhugng bat dgng san (tux dam bao mgt cach hop 1j/.

Neu mot giao dich khong dap irng dugc dieu kien ghi nhan doanh thu nOi tren, cac khoan thank toan theo tien do nhan dugc khach hang dugc ghi nhan vao khoan muc ngtrai mua tra tien truck tren bang can doi ke toan hop nhat quj , IV , den khi tat ca cac kien neu tren dugc dap (mg.

Doanh thu cung cap dich vu

Khi co the xac dinh duct ket qua hop dgng mgt cach chac chAn, , doanh thu dugc ghi nhan dira vao mac dg hoan thanh ding viec. Miry dg hoan thanh cong viec dugc xac dinh theo khi luting cong viec da dirge khach hang xac nhan.

Neu khong the xac dinh dugc ket qua hap dgng mgt cach chAc chan, doanh thu se chi dugc ghi nhan a mac c6 the thu

figi &roc cua cac chi phi da dugc ghi nhan.

Thu nhap tie how clang chuyen nhuvng van, chuyen nhirong co phan, kinh doanh cluing khocin

Thu nhap to hog dong kinh doanh chimg khoan dirge xac dinh la phan chenh lech gifra gia ban va gia von chirng khoan. Thu nhap nay dugc ghi nhan vao ngay phat sinh giao dich, tiro la khi hgp dgng chuyen nhuong dugc thirc hien.

Tien lai

Doanh thu dugc ghi nhan khi tien lai Oat sinh tren co sa dgn tich (c6 tinh den lgi tirc ma tai san dem lai) khi kha

nang thu hai tien lai khong chAc chan.

Co ttrc

Doanh thu dugc ghi nhan khi quyen dugc nhan khoan thanh toan c6 tirc caa Cong ty dugc xac lap.

8

CONG TY CO PHAN DAU Tif PHAT TRIEN DO TIM BAO CAO TAI CHiNH HciP NHAT

VA KHU CONG NGHItP SONG DA Quj5IV nam 2018

Dia chi: T6a nha SUDICO, dtrOng Me Tri, phuOng my Dinh I, quan Nam Tir Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TA! CH1NH HOT NHAT

Quf IV nam 2018

Tien cho thug

Thu nhap tir tien cho thud tai san theo hop d6ng thud hoat dOng &roc hach toan vao kdt qua hoat d'Ong kinh doanh hop

nhat quy IV theo phtrcmg phap duOng thing trong su6t thOi gian cho thud.

3.20 Girl von bit aVng san clay& chuyin nhuying

Gia v6n bat Ong san dugc chuydn nhugng bao gom toan b0 cac chi phi phat sinh tn,rc tidp cho cac hoat Ong phat tri6n

dat va nha va cac chi phi khac c6 lien quan &roc phan b6 tren co so hop ly cho cac hoat dOng nay bao g6m:

Cac chi phi ve dat va phat tridn dat;

Cac chi phi xay dung va lien quan Mn xay clk.mg; va

Cac chi phi khac c6 lien quan phat sinh trong qua trinh hinh thanh bat dung san nhu cac chi phi phat sinh tir hoat dOng phat tridn dat va cong trinh tren dat hien tai va trong tucmg lai cua du an (nhu chi phi phat trie'n co, se, ka. tang ky thuat chung va chi phi phat tridn quy dat bit buOc darth cho cac muc dich ding cong v.v..). c 6,

c6 3.21 Thai DAU T ll

D8 Thue thu nhap hien hanh

Tai san thud thu nhap va thud thu nhap phai nOp cho ky hien hanh va cac ky truck dugc xac dinh bang so tien du kien .171"

SO K H U

CC

dugc thu h6i tir hoac phai nOp cho co quan thud, citra tren cac mire thud suit va cac luat thud' di hieu Mn ngay

thiic ky kd toan quy IV.

Thud thu nhap hidn hanh dugc ghi nhan vao kdt qua hoat dOng kinh doanh quy IV ngoai trir throng hop thud thu nhap phat sinh lien quan Mn mot khoan muc duce ghi thing vao von chit set hau, trong truting hop nay, thud thu nhap hidn hanh cling &roc ghi nhan true tidp vao von chit so hOu.

Cong ty chi dtroc bit trir cac tai san thud thu nhap hidn hanh va thud thu nhap hien hanh phai tra khi C6ng ty co quyen hop phap dugc bit trir gift tai san thud thu nhap hien hanh of i thud thu nhap hien hanh phai nOp va Cong ty du dinh thanh toan thud thu nhap hien hanh phai tra va tai san thud thu nhap hidn hanh ten ccr sa thuan.

Thud thu nhap hodn lai &roc xac dinh cho cac khoan chenh lech tam thOi tai ngay kdt thitc ky kd toan quy IV gitra ca sa tinh thud thu nhap cua cac tai san va ng phai tra va gia tri ghi s6 cita chimg cho muc dich lap bao cao tai chinh hop nhat

quy IV.

Thui thu nhap hocin lgi

Thud thu nhap hodn lai phai tra dugc ghi nhan cho tat ca cac khoan chenh lech tam thOi chiu thud, ngoai trir:

Thud thu nhap hodn lai phai tra phat sinh tir ghi nhan ban dau caa mot tai san hay no phai tra tir mot giao dich ma giao dich nay khOng co anh huang Mn loi nhuan kd toan va lgi nhuan tinh thud thu nhap (hoac 18 tinh thud) tai thei didm Oat sinh giao dich; Cac chenh ldch tam thOi chiu thud gin lien vai cac khoan dau to vao cong ty con, cong ty lien kdt va cac khoan v6n g6p lien doanh khi C6ng ty CO kha nang kidm soat th61 gian hoan nhap khoan chenh lenh tam thOi va chic chin khoan chenh lech tam thOi se khong dugc hoan nhap trong trong lai c6 thd du doan.

Tai san thud thu nhap hoan lai can dugc ghi nhan cho tat ca cac chdnh lech tam thOi &roc khau trir, gid tri &roc khau trir chuydn sang cac nim sau cua cac khoan to tinh thud va cac khoan uu ddi thud chua sir dung, khi chic chin trong tuang lai se do lgi nhuan tinh thud d sir dung nhung chenh lech tam thOi dugc khau trir, cac khoan 18 tinh thud va cac uu ddi thud chua sir dung nay, ngoai trir :

Tai san thud hoin lai Oat sinh tir ghi nhan ban dau cua mot tai san hoac no phai tra tir mgt giao dich ma giao dich nay kh6ng CO anh huang Mn lgi nhuan lcd toan va lgi nhuan tinh thud thu nhap (hoac to tinh thud) tai thOi didm phat sinh giao dich;

9

CONG TY CO PHAN DAU TVPHAT TRIEN DO THI BAO cAo TAI CHINH KIP NHAT

VA ICHU CONG NGHICP SONG DA Quj IV nam 2018

Dia chi: Tea nha SUDICO, &rang Me Tri, phireng My Dinh I, quan Nam Tir Liem, Hi Ni Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quy IV nam 2018

Tit ca cac chenh Lech tam th&i &roc lchiu trir phat sinh tir cac khoan diu to vao cac cOng ty con, ding ty lien ket va cac khothi von gOp lien doanh khi chic chin la chenh lenh tam thei se &roc hoan nhap trong twang lai co the du doin ducic va co lqi nhuan chiu thus de sir dung dirge khoan chenh lech tam thei do.

Gia tri ghi so cua tai san thud thu nhap doanh nghiep hoan lai phai &roc xem xet lai vao .ngay ket thfic IcS/ ke toan qujr IV va phai giam gia tri ghi s8 tai san thug thu nhap hoan lai den mirc bao dam chic chin CO du lqi nhuan tinh thue cho phep lqi ich cua mOt phan hoax toan bo tai san thus thu nhap hoan lai duoc sir dung. Cac tai san thus thu nhap doanh nghiep hoan lai aura &roc ghi nhan till& day &roc xem xet lai vao ngay ket thiic IcS/ Ice toan quST IV va &roc ghi nhan khi chic chin co du Igi nhuan tinh thue trong twang lai de co the sir dung cac tai sin thue thu nhap hoan lai chua ghi nhan nay. Tai san thue thu nhap hogn lai va thud thu nhap hoan lai phai tra duqc xac dinh theo thud suit du tinh se ap dung cho [nam tai chinh] khi tai san &roc thu hOi hay no phai tra &roc thanh toan, clua tren cac mirc thud suit va luat thue co hieu Ivy vao ngay ket thilc IcSr ke toan qujr IV. Thud thu nhap hoan lai duqc ghi nhan vao ket qua hoat dOng kinh doanh hop nhit quSr IV ngoai trir truang hop thud thu nhap phat sinh lien quan den mOt khoan muc dupc ghi thing vao von chiu se hiau, trong tnrting hop nay, thud thu nhap3'93---,7

hoan lai ding &roc ghi nhan tut tiEp vao von chO soy hitu. 1G TY

Cong ty chi ducc bu trir cac tai san thuS thu nhap hoan lai va thug thu nhap hoan lai phai tra khi doanh nghiep c6 quyen pIJA

hop phap &roc bu trir gifra tai san thue thu nhap hien hanh vii thue thu nhap hien hanh phai nOp va cac tai san thud thu:6HAIT T.F4

nhap hoan lai va thue thu nhap hoan lai phai tea' nay lien quan tai thue thu nh'Ap doanh nghiep dirge quan beri d t ing iG nGH

mOt ca quan thus IG DA

doi vii ding mot don vi chiu thue; hoac i±m

Cong tydu dinh thanh toan thue thu nhap hien hanh phai tra va tai san thue thu nhap hien hanh tren ca se thuin hoAc thu hoi tai san dOng thOi yen viec thanh toan nq phai tra trong tir' ng ky twang lai khi cac khoan tong yeu cua thue thu nhap hoan lai phai tra hoAc tai san thue thu nhap hoan lai &roc thanh toan hoAc thu hOi.

10

CONG TY CO PHAN DAU TIJ PHAT TRIEN DO THI BAO CAO TAT CHiNH HOP NHAT

VA KHU CONG NGHIVP SONG DA Qu.) IV ncim 2018

Dia chi: T6a nha SUDICO, dtrarng Me Tri, phtreng My Dinh I, guar' Nam Tir Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


QuS, IV nam 2018

4. TVen

Tien mat Tien gdi ngan hang Cac khoari arcing &rung tien

T6ng ding

31/12/2018 VND

01/01/2018 VND

5,054,677,104 28,169,994,399

1,443,737,534

13,098,917,420 52,112,151,092 13,337,226,636

34,668,409,037 78,548,295,148

5. Dau tai chinh ngin han 31/12/2018 01/01/2018

Gia goc Dv phOng Gia g6c Du. phong

- Co phdu

Cong ty Cpdia 6c 15,829,000,000

dau khf (12,615,713,000) 15,829,000,000 (11,871,750,000)

COng ty CP dau to 1,988,000,000 PV2

(1,362,480,000) 1,988,000,000 (1,461,880,000P

- Coe khoii n r7&u to khdc

42! T6ng Ong 17,817,000,000 (13,978,193,000) 17,817,000,000 (13,333,630,000)

6. Phai thu ngin han cua khach hang 31/12/2018 01/01/2018 VND VND

Phai thu ngan han tir khach hang 301,498,453,171 319,554,010,553

Phai thu ngin han cac ben lien quan 3,206,000,000 3,206,000,000

T6ng cong 304,704,453,171 322,760,010,553

Trong - Dv an KDT Nam An Khanh 257,543,761,487 283,682,401,829

- an KDT my Dinh - Me Tri 21,278,357,245 21,558,356,345

- Cac dg an va phai thu throng mai khac 25,882,334,439 17,519,251,479

Dv phong phai thu ngan han kho del (121,967,490,270) (126,707,955,190)

7. Tra &t•re cho ngubi ban ngAn han 31/12/2018 01/01/2018 VND VND

Ngan han Tra truck cho ngvei ban 73,756,885,826 74,862,113,983

Tra truac cho cac ben lien quan

73,756,885,826 74,862,113,983

Dai han - Hoi (fang b6i thu.b.ng GPMB huyen Hoai Dire 29,008,168,735 29,008,168,735

- Cac khoan tra trueic khac 5,900,000,000 29,008,168,735 34,908,168,735

8. Phai thu nga'n han khgc 31/12/2018 01/01/2018 VND VND

11

CONG TY CO PHAN DAU TISPHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIp) SONG DA Qz4 IV nam 2018

Dia chi: TOa nha SUDICO, (Wong Me Tri, phu6ng My Dinh I, guan Nam Tir Liem, Ha NOi

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO di° TAI CHINH HOP NHAT

Quy IV nam 2018

Lai vay va cac khoan khac phai thu tir T6ng Cong ty Song Da 4,156,250,000 4,156,250,000

Tam drig cho nhan vien 62,729,788,225 59,374,548,788

Phai thu khac 25,002,737,687 26,362,737,627

'tong cong 91,888,775,912 89,893,536,415

9. Hang ton kho Gia g6c

31/12/2018 01/01/2018 phong Gia goc Dkr phong

Chi phi san xuat kinh doanh do dang 3,574,876,302,233

Du. an Khu Do thi Nam An Khanh 3,246,889,528,395

Du. an Khu Do thi My Dinh — Me Tri 176,253,702,367

Du' an ma rOng khu clan cu Bac threntg Trdn Hung Dao - HB 139,171,719,045

Ctic du an khac 12,561,352,426

Nguyen vat lieu va CCDC 58,590,905

(4,690,871,676) 3,310,222,144,979

3,116,436,741,377

176,253,702,368

(4,690,871,676) 17,531,701,234

53,990,046

(4,690,871,676)

(4,690,871,676)

T6ng cOng 3,574,934,893,138 (4,690,871,676)

3,310,276,135,025 (4,690,871,676)

10. Chi phi tra truft ngin han

31/12/2018 01/01/2018

VND VND

Chi phi ha tang 16 dat TH1 va TH2 dir an my Dinh - Me Tri (*) 16,469,107,530 16,469,107,530

Thue TNDN tam trich ci6i vai phan thanh toan theo ti6n c/O ciaa KH 6,931,449,946 6,899,828,840

Chi phi tra trtterc ngan han khac 365,347,510 94,303,406

23,765,904,986 23,463,239,776

(*) Theo Quye't dinh s6. 20/2004/QD-UB ngdy 19 thang 2 nam 2004 oh 1.1y ban Nhan dan Thanh pile Ha Nei ve viec phe duyet quy hoach chi fi let Khu Do thi My Dinh — Me Tri va Quyet dinh so 5577/QD-UBND ngay 15 thang 12 nam 2006 cita lily ban Nhan dan Thanh phe Ha Nei ve viec dieu chinh met se chi tieu ve sir dung dat de xay dung Khu D6 thi My Dinh — Me Tri, chu clan to c6 trach nhiem dau to deng be ha tang ky thot theo quy hoach va ban giao lai 2 16 dat THI va TH2 de xay dung tnrang tieu hoc va trung hoc. Ngay 28 thang 6 nam 2012, Cong ty da thuc hi 'en tam thOi ban giao 16 dat TH1 cho Truarng Trung hoc Phe th6ng Dan lap Marie Curie. Chi phi phat trien ha tang tra truot cho 16 dat TH 1 va TH2 du An My dinh - Me Tri neu tren se &roc ben nhan ban giao cac 10 dat nay bei hoan cho Cong ty.

11. Tai san ngAn han khac 31/12/2018 01/01/2018

VND VND

T6ng cong

ging

12

CONG TY CO PHAN BAU TU. PHAT TRIEN DO TH1 BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIEP SONG DA Qz05 IV main 2018

Dia chi: Toa nha SUDICO, dtrang Me Tri, phuOng my Dinh I, quan Nam Tir Liem, Ha Nei

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quy IV nam 2018

13. Tai san co Binh vo hinh

Chi tieu Website

Oat' mem Quyen sir dung (IAA

Dan vi tinh VND

TSCD vo hinh khac TOng Ong

Nguyen gia

So du ngay 53,180,000 946,032,051 999,212,051

01/01/2018

Giam khac

SO du ngay 53,180,000 946,032,051 999,212,051

31/12/2018

Gia tri hao mon luy ke s6 du ngdy 01/01/2018 53,180,000 63,648,429 116,828,429- 139

Khali hao trong ky 19,584,132 19,584,13 . 62"c:

Giam khac co PH; iii PHA1

SO du ngay JO T HI 31/12/2018 53,180,000 83,232,561 136,412,561 LONG h

:3oNG Gia tri con lai

✓

Tai ngay 01/01/2018 882,383,622 882,383,622--

Tai ngay 31/12/2018 862,799,490 862,799,490

14. BAt thing san clan tu. Nha cira

Nguyen gia VND

Vao ngdy 01/01/2018 34,052,045,217

- Tang tong ky 120,539,173,165

- Giam tong kS/

Vao ngay 31/12/2018 154,591,218,382

Gia tri hao mon Illy ke

Vac) ngay 01/01/2018 14,982,899,906

- Tang trong kST 2,165,676,304

- Giam trong ky

Vao ngay 31/12/2018 17,148,576,210

Gia tri don lai

Vao ngay 01/01/2018 19,069,145,311

Vao ngay 31/12/2018 137,442,642,172

- Gia tri nguyen gia bat Ong san dau to tang trong kS , voi so tien: 120.539.173.165 dong la Trurong Tieu hoc - THCS tai 16 dat TH5, khu do thi Nam An Khanh, huy'en Hoai Dire, Ha Nei. Gia tri Twang Tieu hoc - THCS nay dang &roc tam

hach toan dira ten du toan tang mire dau tir cua clv an. Hien tai COng ty dang tip nic hoan thien hO so a guy& toan du

an.

13

CONG TY CO PHAN DAU TU' PHAT TRIEN DO TH!

BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIEP SONG DA

Qzoi IV Wirtz 2018 Dia chi: Tea nha SUDICO, duing Me Tri, phuOng my Dinh I, quail Nam TU Liem, Ha Nei Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Qu3 IV nam 2018

12. TM san 6; dinh him hinh

Chi tieu Nha cfra, vat

kien true

May mew,

thiet bi

Phiro'ng tien

van tai

Trang thiet bi

van phong

Tai san co dinh

khac

Don vi tinh: VND

C(ing

Nguyen gia

s6 dtr ngay 01/01/2018 82,150,944,471 1,644,161,950 23,948,860,704 3,135,386,064 726,553,956 111,605,907,145

Mua trong Icy 45,453,636 45,453,636

DAu tu XDCB hoan thanh

Thanh ly, nhugng ban (53,374,144) (71,665,801) (125,039,945)

Giam khac (4,292,435,311) (114,343,810) (4,406,779,121)

So dir ngay 31/12/2018 77,858,509,160 1,590,787,806 23,834,516,894 3,109,173,899 726,553,956 107,119,541,715

Gia tri hao mon WS, lie

St, du ngay 01/01/2018 38,745,315,092 1,401,953,219 16,869,999,949 3,023,334,045 722,900,791 60,763,503,096

KhAu hao trong ky 4,657,251,300 213,209,985 1,059,007,332 128,886,604 3,653,165 6,062,008,386

Chuyen sang BDS dau tu Thanh ly, nhugng ban (53,374,144) (71,665,801) (125,039,945)

Tang khac

Giam khac (4,155,441,239) (114,343,810) (4,269,785,049)

Se; du. ngay 31/12/2018 39,247,125,153 1,561,789,060 17,814,663,471 3,080,554,848 726,553,956 62,430,686,488

Gia tri con 10

Tai ngay 01/01/2018 43,405,629,379 242,208,731 7,078,860,755 112,052,019 3,653,165 50,842,404,049

Tai ngay 31/12/2018 38,611,384,007 28,998,746 6,019,853,423 28,619,051 44,688,855,227

- Nha cda, vat kien tine bao gom gia tri nguyen gia cua khei van phong SUDICO tai tea nhah8n hgp HH3, KDT My Dinh — Me Tri veri so tien la 68.520.826.195 ling. Gia tri cua khOi van phong SUDICO nay dang dugc tam hach toast dua tren du toan tong mire d'au tu ctia tea nha Wein hop, chua bao Om chi phi thue dAt cua dien tich d'At cua tia nha hOn hop nay. Hien tai, Ong ty dang tiep tuc hoar' thien ho so a hoan tat vi'e'c 14 hop ding thue dAt vii Sb tai nguyen Mei truing, Ha Nei.

Dkr an Hea Hai -

31/12/2018 Gia tri co the thu

Gia gOc hOi

01/01/2018

Gia gOc

Da Nang 1,159,523,887,987 1,159,523,887,987 1,108,529,817,830

Dkr an Van La - Van Khe 498,519,126,278 498,519,126,278 482,541,881,323

Dv an Tien Xuan 155,600,010,242 155,600,010,242 147,256,805,409

Dtrankhudothi Nam An IChanh me( rOng 101,481,187,486 101,481,187,486 100,736,146,486

Dv an khu do thi Long Tan - Nhcm Trach, DOng Nai 84,738,971,480

Dv an ma rung khu dan cu Bic dirOng Iran Himg Dao - H6a Binh 119,085,265,654

Dv an khu dO thi Thinh Lang - Flea Binh 7,575,321,082 7,575,321,082 7,533,390,945

Dv an Bic Cha'u Giang, Phu Ljt, Ha Nam 21,277,515,271 21,277,515,271

Dg an khac

Tong cong 1,943,977,048,346 1,922,699,533,075 2,071,699,794,398

Gia tri có the thu hOi

1,108,529,817,830

482,541,881,323

147,256,805,409

100,736,146,486

DA

K

84,738,971,480

119,085,265,654

7,533,390,945

2,050,422,279,127

CONG TY CO PHAN DAU TUr PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHWP SONG DA Quj5 /V nam 2018

Dia chi: Toa nha SUDICO, throng Me Tri, phirtmg my Dinh I, quOn Nam Ti7 Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Q4 IV nam 2018

15. Tai san dang dai han

- Chi phi SX, KD der dang dai han

31/12/2018 01/01/2018

VND VND

15

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHiNH HOP NHAT

VA KHU CONG NGHIEP SONG DA Qu.) IV nam 2018

Dia chi: TOa nha SUDICO, &tong Me Tri, phutmg my Dinh I, quan Nam Tir Liem, Ha NOi

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quji IV nam 2018

Chi phi xay ding co ban do' dang 31/12/2018 01/01/2018

VND VND

Du an Khu du lich sinh thai Song Da - Ngoc Virng 32,778,222,258 30,297,173,574

Cac dn. an khac 26,965,793

T6ng cong 32,778,222,258 30,324,139,367

\ 013

COW CO P

;11- 11PH Do -It

iU CON( SON(

7-4).

-

16

CONG TY CO PHAN DAU Trif PHAT TRIEN DO THI

VA KHU CONG NGHI,EP SONG DA

Dia chi: Re nha SUDICO, duCmg MS Tri, phuOng My Dinh I, quan Nam Tit Lietn, Ha NOi

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAO CAO TAI CHINH HciP NHAT

Quji IV neim 2018

BAN THUYET MINH BAO CAO TAI CHiNH HOT NHAT

Quf IV nam 2018

16. DAu to tai chinh dai han

16.1 Dau tt• veto Cty lien k15.t 31/12/2018 01/01/2018

Gia gloc Gia tri hgp ly Du phong Gia gOc Gia tri hop ly Du phOng

Cong ty CP DAu to BAt d6ng

san vet thucmg mai Thang

Long Cong ty CP xay dvng Sudico

Cong ty CP DAu tu phat

tri6n do thi vet KCN S6ng

Da - Mi6n Trung

110,000,000,000 98,590,101,926

110,000,000,000

100,695,503,107

10,000,000,000 9,842,414,759

10,000,000,000

9,934,779,437

44,200,000,000 17,226,767,409

TOng Ong 120,000,000,000 108,432,516,685 164,200,000,000 127,857,049,953

(*) C6ng ty CP DTPT do thi vet KCN Song Da mien Trung (SOCENID) da hoan thanh giai th6 theo Nghi quy6t h6i d6ng c6 dong s6 08/NQ-CT-HDQT ngay 03/8/2017 dm Dai h6i d6ng c6 dong Ong ty SOCENID.

Dau tu- gap von veto don vi

16.2 lathe 31/12/2018 01/01/2018

Gia g6c Gia tri Iwp If Dk• pheng Gia g6c Gia tri hop 1S7 Uu pheng

T6ng cong ty Co phAn Bao

1116 Toan CAu C6ng ty C6 phAn DAu tu Vinare

8,800,000,000

10,000,000,000

8,063,740,488 (736,259,512) 8,800,000,000 8,800,000,000 (2,410,580,143)

9,244,600,419 (755,399,581) 10,000,000,000 9,965,783,038 (34,216,962)

17 //:'

30. , x,.. z .c rTa ■ cto

-12 mt

CONG TY CO PHAN DAU TU . PHAT TRIEN DO TH1

BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIV, SONG DA

Q105 IV nam 2018

Dia chi: Rm. nha SUDICO, duang Me Tri, phuang My Dinh I, quan Nam Tir Li'em, Ha NOi

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

Cong ty Co phAn DTPT nha

BAN THUYET MINH BAO CAO TAI CHINH HVP NHAT

QuST IV nam 2018

va do thi HUDSC 7,200,000,000 6,966,518,367 (233,481,633) 7,200,000,000 6,790,494,653 (409,505,347) Ong ty CO' phAn Dau to va Phat trier) Van Phong 23,493,000,000 14,476,817,280 (9,016,182,720) 23,493,000,000 14,944,050,244 (8,548,949,756)

Cong ty gach nhe Phiic San 6,000,000,000 (6,000,000,000) 6,000,000,000 (6,000,000,000)

T6ng Ong 55,493,000,000 38,751,676,554 (16,741,323,446) 55,493,000,000 48,608,433,618 (17,403,252,208)

CONG TY CO PHAN DAU TU. PRAT TRIEN DO THI BAO CAO TAI CHINH HQP NHAT

VA KHU CONG NGHIVP SONG DA Qui5 IV ncim 2018

Dia chi: Tea nha SUDICO, diking Me Tri, phueng my Dinh I, quail Nam Tir Liem, Ha Ni

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quy IV rfam 2018

17. Chi phi tra trtroffc dai h4n

COng cu dung cu Chi phi sira china lon Chi phi tra truOc di.i han khac

Tiing cong

31/12/2018 01/01/2018

344,348,441

57,828,810 1,422,563,845

129,842,592

402,177,251 1,552,406,437

18.

19.

Phai tra ngteri ban ngAn hqn

Phai tra ngan han cho nguoi ban Phai tra ngan han cho cac ben lien quan

Tiing cong

Nguifi mua tra tien trtr6c ngin hail

NgAn h#n

Ngirei mua tra tien truac

Cac ben lien quan tra tien truac

Dai han Khu VP thuOc tea nha HH3

Hoc vien Chinh sach va phat trien

T6ng cong

Trong do Du in KDT Nam An Khanh

Du an KDT my Dinh - Me Tri

Cac du in khac

31/12/2018

154,588,086,123

01/01/2018

102,161,130,803

154,588,086,123 102,161,130,803

31/12/2018

VND

01/01/201 , , C

VNI1)/ _ C DAll T ,

398,543,188,790 306,329,494,003 DI \ KHU 8

305,832,000.\ c 398,543,188,790

-.,

306,635,326,003i,ti

193,673,600,481

26,757,799,000

193,673,600,481

26,757,799,000

220,431,399,481 220,431,399,481

618,974,588,271 527,066,725,484

382,472,484,381 205,267,431,804 31,234,672,086

224,640,220,266 205,267,431,804

97,159,073,414

Ngtrei mua tra tien truac la khoan tien gop v6ricila khach hang cho awe Bich tien hanh xay dung va phat trier' cac du in bat Ong sin dm Cong ty bao gom Khu do thi My Dinh - Me Tri, Khu Do thi Nam An Khanh va cac du in khac cua Cong ty.

20. Thut vi cac khoan phai n6p nha wept 31/12/2018 01/01/2018 VND VND

Thue gia tri gia tang 3,389,370,748 950,629,616

Thud thu nhap doanh nghiep 43,825,586,312 69,198,846,959

Thue thu nhap ca nhan 4,041,335,713 4,486,554,122

Cac khoan phi, le phi va cac khoan phai nOp khac 97,473,836 201,320,135

Tiing cong 51,353,766,609 74,837,350,832

21. Chi phi phai tra ngin 114n 31/12/2018 01/01/2018 VND VND

Trich truac lai vay phai tra 248,752,167,914 170,590,387,193

19

1,465,521,500 362,182,096,035

154,166,892,200 65,590,817,734

4,704,446,876

307,500,000,000 895,609,774,345

1,465,521,500

494,097,909,734 154,202,775,453

3,948,894,496

307,500,000,000 961,215,101,183

BAO CAO TAI CHINH HOP NHAT Qu.) IV nam 2018

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI

VA KHU CONG NGHWP SONG DA Dia chi: TOa nha SUDICO, dixang M8 Tri, phutmg MS,' Dinh 1, quan Nam Tir Liem, HA NOi

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Qu3', IV nam 2018

Chi phi phat trien ca so ha tang du chi dOi voi phan doanh thu da ghi nhan cho dkr an KDT Nam An Khanh

649,115,893,089

Trich truac chi phi xay dtmg

82,998,468,058

Trong do - Chi phi 'coy dung dz.! an Khu do thi My- Dinh - Me Tri

1,922,385,329

- Chi phi xay clung du an Nam An Klicinh

70,080,052,306

- Chi phi xay clung du. an Bac Chau Giang 4,588,252,727

- Chi phi xay clung cac dz.: an khac

6,407,777,696

Trich try& tien cham nOp

29,046,374,914

Cac khoan khac

7,380,501,495

Tiing cong 1,017,293,405,470

661,459,232,873

14,562,168,934

1,922,385,329

7,315,409,014

4,588,252,727

736,121,864

29,046,374,914

7,777,740,854

883,435,904,768

22. Phai tra khac Ngan han

CO tire, lqi nhuan phai tra (*)

Phai tra ngan sach thanh ph0 (**)

Tien g6p vein du an cna KH

Khen thtrang phai tra cong nhan vien

BHXH, BHYT, BHTN

Kinh phi cong doan

Tien den bia GPMB

C6ng ty TNHH MTV Land HA Hai Phai tra hop tac kinh doanh

Cac khoan phai tra, phai nOp khac

31/12/2018

VND

212,945,935,000

13,084,244,056

15,258,515,971

11,522,700,000

533,017,683

2,383,970,881

2,555,215,198

404,300,000,000 102,500,000,000

28,920,254,011

01/01/2018 ,

VNIYNG 1

99,042,280,000 !pPH FAITA

13,084,244,056 .iTNGH! 1 1,1(

50,047,289,829 NG € 11,522,700,000 JENA -

506,890,273

2,533,244,519

2,555,215,198

404,300,000,000 102,500,000,000

46,175,943,766

T6ng cong 794,003,852,800

732,267,807,641

Dai han Phai tra khac cho cac ben lien quan

Tien g6p von du. an KDT Nam An Khanh

Tien gOp von du an KDT Van La - Van Khe

Tien gop On du an ma r0ng khu dan cu bac Tran Hung Dao

Cac khoan dat coc thue kiot, bao ve

Phai tra hop tac kinh doanh

(*) Theo Nghi quy6t 0 1/NQ - CT - DHDCD cda Dai HOi dOng CO clang thuang nien ngay 31/5/2017 va Nghi quy6t 01/NQ - CT - DHDCD2018 ngay 25/4/2018 , Dai H6i clOng CO (tong da th6ng qua phtrong an chi tra c0 tire 10% bang tien caa nam 2016 la 99.042.280.000 dOng va nam 2017 la 113.897.480.000 demg.

(**) Theo C6ng van so 230/UBND-KT cua y Ban Nhan dan Thanh pito HA NOi, C6ng ty dugc giao thuc hien xay dung va ban cac can 110 thuOc don nguyen 3 ciia tog nha CT9, Khu Do thi MS , Dinh - M8 Tri va phan lai nhuan thu duac phai nOp lai ngan sach nha nubc. COng ty da tam tinh phan Igi nhuan phai nop lai la 13.084.244.056 dOng Viet Nam.

20

CONG TY CO PHAN DAU TU. PHAT TRIEN DO Tiff BAO CAO TAI CHINH HQP NHAT

VA KHU CONG NGHIEP SONG DA Qtr.)5 IV nam 2018

Dia chi: Toa nha SUDICO, &rang M8 Tri, phuiyng My, Dinh I, quan Nam Tir Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quj, IV nam 2018

23. Doanh thu chtra thirc hien ng'in tqn

31/12/2018 01/01/2018

VND VND

706,395,460 962,769,272 Doanh thu chtra thtrc hien cda cac hgp cl ■S‘ng

T6ng cong

706,395,460 962,769,272

21

CONG TY CO PHAN DAU T1I PHAT TRIEN DO TH!

VA ICHU CONG NGHIEP SONG DA Dia c Dia chi: Tea nha SUDICO, dueng Me Tri, phueng my Dinh I, quA'n Nam Tir Liem, HA Nei Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAO CAO TAI CHINH HOP NHAT Quy IV nam 2018

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Quy IV nam 2018

Trong ky

Tang

24. Vay va nq thue tai chinh ngAn han

Gia tri

31/12/2018 s6 có kha nang tra

my Giam Gia tri

Don vi tinh: VND 01/01/2018

S6 co kha [fang tra nq

Trai phiL ngan han phat hanh -

Vay ca. nhan - 2,118,071,450 57,461,356,700 55,343,285,250 55,343,285,250

Na dai han d6n han tra 480,406,729,452 480,406,729,452 158,250,000,000 7,593,270,548 329,750,000,000 329,750,000,000

Tong Ong 480,406,729,452 480,406,729,452 160,368,071,450 65,054,627,248 385,093,285,250 385,093,285,250

25. Vay va no: thue tai chinh dAi han

Don vi tinh: VND 31/12/2018

SO co kha Wang tra Gia tri

no.

Trong ky

Tang Giam

01/01/2018 S6 có kha nang tra

Gia tri nq

Vay dai han NH TMCP ky throng V* Nam 98,250,000,000 98,250,000,000 98,250,000,000

Vay dai han NH TMCP Viet A 75,000,000,000 75,000,000,000 40,000,000,000 115,000,000,000 115,000,000,000

Vay dai han NH BIDV 36,000,000,000 36,000,000,000 36,000,000,000

No' dai han khac

Tling Ong 75,000,000,000 75,000,000,000 174,250,000,000 249,250,000,000 249,250,000,000

22

CONG TY CO PHAN DAU TU' PHAT TRIEN DO THI

BAO CAO TAI CHiNH KIP NHAT VA KHU CONG NGHItP SONG DA

Quji IV nam 2018

Dia chi: TOa nha SUDICO, dung M8 Tri, phulyng My Dinh I, qu'An Nam Tir Liem, HA Iskii Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

26. V6nchu sdhuu 26.1 Tinh hinh tang giant ngu6n von chit so. hum

BAN THUYET MINH BAO CAO TAI CHINH 11(0 NHAT ()I'S, IV nam 2018

Dan vi tinh: VND

VOn din t ctla chit s&V6n phAn da phit bal]

firm Thang du: von co

phAn CO phi& quy Chfnh Itch dAnh gig 131 tai sin +

Quy dAu to phAt trim

116i &Ai

Quy kliAc thuOc von chit sir hem

Lqi nhu#n sau thuO china phAn ph&

Lqi ich co (long khOng kiim soit Tong cong

A 1 2 3 4 5 7 8 9 10

SO du tai ngIy 01/01/2017 1,000,000,000,000 219,017,196,787 (61,161,904,650) - 749,197,856,410 7,523,041,519 182,221,679,495 15,460,463,165 2,112,258,332,726 - Tang von trong Liam - Lqi nhuAn trong nam 131,255,778,317 11,471,440,013 142,727,218,330 - Chia co tiro trong nam (99,041,940,000) (99,041,940,000) - CO tire chia cho co ding kh6ng ki8m soat (955,500,000) (955,500,000) - Trich cac quy trong nam 72,616,145 (27,791,074,826) (370,100,609) (28,088,559,290) - Tang, gilm khac trong nam - 148,549,885,450 (12,513,784) 148,537,371,666 SO du. ttti nay 31/12/2017 1,000,000,000,000 219,017,196,787 (61,161,904,650) 749,270,472,555 7,523,041,519 335,194,328,436 25,593,788,785 2,275,436,923,432 - Tang von trong nam 148,555,400,000 (148,555,400,000)

Lqi nhuAn trong nam - 111,048,047,323 4,108,264,993 115,156,312,316 - Chia co tire trong nam (113,897,480,000) (113,897,480,000)

- CO tire chia cho co Hong khong ki6m sok (955,500,000) (955,500,000) - Trich cgc quy trong nam (21,808,475,295) (333,487,356) (22,141,962,651) - Tang, giam khac trong Mtn (21,404,260) (70,811,926) (92,216,186) SO du tai ngtly 31/12/2018 1,148,555,400,000 219,017,196,787 (61,161,904,650) 749,270,472,555 7,523,041,519 161,959,611,717 28,342,254,497 2,253,506,072,424

26.2 Chi flit von din fir cua chu so' ham 31/12/2018 01/01/2018

VND VND

- V6n ddu to ctia T6ng cong ty Song DA 417,458,620,000 363,007,500,000 - Von dAu to cua cac d6i Wong khlc 731,096,780,000 636,992,500,000

COng 1,148,555,400,000 1,000,000,000,000

* SO ttnyng c6 phieu quy: 958.060 c6 phieu

2 , c,`c-; E..0, 0c) '-z )

23

CONG TY CO PHAN DAU TU. PHAT TRIEN DO TH! BAO CAO TAI CHINH HOP NHAT


Dia chi: Tea nha SUDICO, dueng Me Tri, phueng my Dinh I, quan Nam Tir Liem, Ha N6i

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quj, IV nam 2018

26.3 Cac giao dich vt von vol cac chfi so' him va phan ph6i co arc, chia loi nhuan

Quy IV [tam 2018 Qus, IV nam 2017

VND VND

Von dau to cfia chit so' hfru 1,148,555,400,000 1,000,000,000,000

VOn gOp dau ky 1,148,555,400,000 1,000,000,000,000

VOn gOp tang trong Icy V6n g6p giam trong ky VOn gOp cuoi ky 1,148,555,400,000 1,000,000,000,000

Co ttic, nhuan da chia

26.4 Co phieu 31/12/2018 01/01/201

VND VND ---"• T Y HAN

SO luting co phieu clang ky phat hanh 114,855,540

SO luting co phieu da. ban ra tong thong

114,855,540 100,000,000`! 100,000,0001:G

V4.

:1EL:

- Co phieu pha thong 114,855,540 100,000 ' OA./ 000 • '

- Cophiu uu cliii - /0,2'

SO luting co phieu &roc mua lai 958,060 958,060 .---- — .1 •,-_.

- CO phieu phj thong 958,060 958,060

- C 'd phrer:u tru cliii SO luting co phieu Bang lim Mull 113,897,480 99,041,940

- Co phiu pha thong 113,897,480 99,041,940

- CO phthu iru deli

- Menh gia co phieu clang hm hanh: 10.000 clOng

26.5 Cac qujf cfia ding ty

31/12/2018 01/01/2018

VND VND

Quy dau to phat tri6n 749,270,472,555 749,270,472,555

Quy khac thu6c von chi' se hiru

7,523,041,519 7,523,041,519

Tting Ong 756,793,514,074 756,793,514,074

24

CONG TY CO PHAN BAU TU. PHAT TRIEN DO THI

BAO CAO TAI CH-NH HOP NHAT VA KIIU CONG NGHItP SONG DA

Qui, IV nam 2018

Dia chi: ma nha SUDICO, dutrng Me" Tri, phutmg My Dinh I, quan Nam Tit Liem, Ha Nei Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HO' NHAT QuS, IV nam 2018

27. Ltyi ich cua cac co dong khong kiem soat Dan v/ VND

CM tieu Cong ty TNHH

Sudico Thang Long C6ng ty CO plan

dich vu Sudico Cling ty CO plain Sudico Him Binh

C6ng ty CO phan V#t HO Ay diyng Ira du tu• phat trien Sudico

Ging ty CP Tir yin Sudico

COng

Tpi nay 31/12/2018

V6n dieu le (la gap 166,600,000 7,350,000,000 17,500,000,000 8,700,000,000 4,506,000,000 38,222,600,000

Th4ng du von 117,250,000 117,250,000

Chenh Wch ty' gia h6i doai

Quy Mu to va phat trier' 1,017,901,348 1,265,616,235 113,247,536 2,396,765,119

Quy khac thu6c v6n chi"' kr hitu -

Lcri nhuari chua phan ph6i (18,528,643) 1,154,141,907 (78,151,347) (10,394,267,025) (3,057,555,514) (12,394,360,622)

148,071,357 9,522,043,255 18,804,714,888 (1,694,267,025) 1,561,692,022 28,342,254,497

25 * d '

CONG TY CO PHAN DAU TU PHAT TRIEN DO TH! BAO CAO TAI CHiNH HOP NHAT

VA KHU CONG NGHIEP SONG DA Quy IV 11C-1111 2018

Dia chi: T6a nha SUDICO, cluerig Me Tri, phuemg My Dinh I, quail Nam Tir Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quy IV nam 2018

28. BA° cao kk qua host dicing kinh doanh 28.1 Doanh thu ban hang va cung cap dich vu

Quy IV nam 2018 Quy IV Liam 2017

VND VND

T6ng doanh thu 345,524,184,487 -1,025,233,541

Trong do Doanh thu ban hang va cung cap dich vu 345,524,184,487 (1,025,233,541)

Cac khoan giant trir doanh thu 65,729,245,277

Doanh thu thuan 345,524,184,487 (66,754,478,818)

Trong do

Doanh thu ban hang va cung cap dich vu 345,524,184,487 (66,754,478,818)

28.2 Gia von hang ban va dich vu cung cap

Quj, IV nam 2018 Quy IV nam 201 (9 ./

VND VND`? oA

Gia von ciia hang ban va dich vu da cung cap 263,191,870,939

T6ng Ong 263,191,870,939

28.3 Doanh thu host Ong tai chinh

Quy IV nam 2018 VND

(248,833,385,380. 0

(248,833,385,380)

Quy IV nam 2017 VND

Lai tin girl 14,506,221,149 5,353,156,945

Co tic, ]ai nhuan duac

Chuyen nhtrgng c6 phan

T6ng cong 14,506,221,149 5,353,156,945

28.4 Chi phi tai chinh

Quj, IV nam 2018 Quj, IV nam 2017

VND VND

Lai tien vay 170,374,598

Trich lap, hoan nhap du phong giam gia cac khoan dau tai chinh 10,928,483,597 2,122,916,435

Tong cong 11,098,858,195 2,122,916,435

28.5 CP ban hang va QLDN

Quj7. IV nam 2018 Quy IV nam 2017

VND VND

Chi phi ban hang 1,524,725,240 4,519,445,486

Chi phi quail Iji doanh nghiep 18,289,816,408 31,761,601,353

T6ng cong 19,814,541,648 36,281,046,839

28.6 Thu nhap khac va chi phi khac Quj, IV nam 2018 QujTIV nam 2017

VND VND

Thu nhap khac 470,849,411 6,010,001

26

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHiNH HQP NHAT

VA KHU CONG NGHIEP SONG DA Qtoi IV nail? 2018

Dia chi: T6a nha SUDICO, &rang Mg Tri, phuCmg MS', Dinh I, quan Nam Tit Liem, Ha NOi

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT

QuSi IV nam 2018

Chi phi khac 1,076,558,612 3,427,846,438

T8ng Ong (605,709,201) (3,421,836,437)

Giai trinh bin Ong k6t qua kinh doanh gifra qujr 4/2018 so voi ding ky quSi 4/2017:

Trong q4 4/2018, Cong ty tip tuc tap trung nguan lire a du to ca sd ha tang tai cac du an Bat clang san. Ben canh dO, Cong ty da trien khai kinh doanh mat phan tai du an khu do thi mdi Nam An Khanh. Vi vay, nen kgt qua kinh doanh dat lgi nhuan giam so vdi ding 14 nam 2017 (Lgi nhuan q4 4/2017 cho ygu la do hoan nhap cac khoan dau to khac).

29. Thu thu nhOp doanh nghi0

Thug thu nhap doanh nghiep ("TNDN") dp dung cho COng ty nhu sau:

Thud su'at TNDN cho Cong ty la 20 % lgi nhuan chiu thug.

Cac bao cao thug dm Cong ty se chiu sr kiam tra cua Ca quan thug. Do vide dp dung luat va cac qui dinh ve thud co thg dirge giai thich theo nhigu each khac nhau, so thug dugc trinh bay tren cac bao cao tai chinh hap nhat q1.4 , IV co the se bi thay doi theo quyet dinh cuoi ding dia co quan thug.

Chi phi thug TNDN hien luinh Quj/ IV nam 2018 Quj, IV nam 2017 VND VND

Chi phi thug TNDN hien hanh 11,115,895,776 32,484,593,903

Chi phi thug thu nhap hoan lai (552,004,837) 204,325,800

Tiong Ong 10,563,890,939 32,688,919,703

Thai thu nhOp doanh nghiep

Thud TNDN hien hanh phai tra dirge xac dinh dua ten thu nhap chiu thug dm IcST hien tai. Thu nhap chiu thud cua Cong ty khac vai thu nhap dugc bao cao trong bao cao k let qua hoat Ong kinh doanh hap nhat quji IV vi thu nhap chiu thud khong bao gam cac khoan muc thu nhap chiu thug hay chi phi dirge khau trir cho muc dich tinh thud trong cac ky khac va cang khOng bao gam cac khoan muc kh6ng phai chiu thug hay khOng doge Ichau trir cho muc dich tinh thug. Thug TNDN hi'gn hanh phai tra cua COng ty me va cac cOng ty con chive tinh theo thug suat da ban hanh den ngay kg't dr& Ic}'T kg toan.

30. Nghi0 vu cac ben lien quan

Danh sach cac ben lien quan da co giao dich trong kj , va/hoac co khoan phai thu/phai tra tai ngay kgt thiic kST ke toan quji IV vdi C6ng ty:

STT Ten tong ty MO'i quan he I Cong ty Co phan Dau to Bat clang san & TM Thang Long COng ty lien kat

2 Cong ty Co phan xay dung Sudico C6ng ty lien kat

3 Tang ding ty Song Da Co dOng

Kh6ng co giao dich tong ygu cua COng ty vdi cac ben lien quan trong

Ccic their kien va dieu khocin cfia cac giao dich val cac ben lien quan

COng ty ban hang/cho thug cho cac ben lien quan theo ink gia ban/thug niem yet thong thirang.

29.1

29.2

27

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHIEP SONG DA Q105 IV nam 2018

Dia chi: T6a nha SUDICO, duftg Me Tri, phuOng my Dinh I, quan Nam Tir Liem, Ha N6i Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


QuS, IV nail] 2018

S6 du cac khoan phai thu, phai tra tai th6i diem ngay 31 thang 12 nam 2018 kh6ng can bag dam, khang co lai suat va se dugc thanh toan bang tien. Cho giai doan tai chinh quy IV ket thiac vao ngdy 31 thang 12 nam 2018, C6ng ty chtra trich lap bat cir mot khoan du phOng ng phai thu kho d6i nao lien quan den s6 tien cac ben lien quan con nq Ong ty (31 thang 12 nam 2017: 0). Viec danh gia nay dugc thuc hie'n cho moi nam thong qua viec kiem tra tinh hinh tai chinh cua ben lien quan va thi twang ma ben lien quan d6 hoat d6ng.

Vao ngay ket thtic kY Ice loan quy IV, cac khocin phai thu va phai tra voi cac ben lien quan nhu. sau:

31/12/2018

Cac ben lien quan Nei dung nghiep vu VND

Cdc khodn phdi thu kink T6ng ding ty Song Da Tien lai vay 4,156,250,000

Phai thu khrich hang

COng ty CP Dau to BDS va TM Thang Phai thu chuyen nhugng dat da c6 ha tang Long du an KDT Nam An Khanh

Tra &trot cho nproi ban

Ph& tra khric

Cong ty CP Dau to BDS va TM Thang Long

Cap quy khen thuang phdc lgi

Cac ca nhan c6 lien quan GOp von du an NAK, Van La - Van Khe

94

T Y

+ AN T TR I 3,206,000,00011 VA . 3,206,000,006 NGF.q

66,700,000

1,465,521,500

1,532,221,500

Ph& Ira ngueri ban

C6ng ty Co phan xay dung Sudico Thi dog du an My Dinh - Me Tri, Ha Long, An Khanh

31. Muc dich va chinh sach quan ly rui ro tai chinh

Ng phai tra tai chinh cua Cong ty chn yeu bao gom cac khoan vay va ng, cac khoan phai tra ngtrai ban va cac khoan phai tra khac. Muc dich chinh ctia nhang khoan ng phai tra tai chinh nay la nham huy dOng nguon tai chinh phuc vu cac hoat d6ng cua C6ng ty. Cong ty co cac khoan cho vay va cac khoan phai thu khac, phai thu khach hang, tien mat va tien giri ngan han Oat sinh truc tiep tit hoat d6ng ctla C6ng ty. Cong ty kh6ng nam gift hay pilaf hanh cong cu tai chinh phai sinh.

C6ng ty CO rui ro thi trugng, rui ro tin dung va rui ro thanh khoan.

Nghiep vu quart ly rui ro la ,nghiep vu khong the, thieu cho toan b6 hoat d6ng kinh doanh Cong ty. Cong ty da xay dung he thong kiem soat nham dam bao su can bang o mdc hop ly gift chi phi rai ro phat sinh va chi phi quart ly rui ro. Ban T6ng Giam doc lien tuc theo dOi quy trinh quan l rtai ro cua C6ng ty de dam bao su can bang hop ly gift rui ro va kiem soat rui ro.

Ban T6ng Giam d'Oc xem xet va thong nhat ap dung cac chinh sach quan ly cho nhang rtai ro not tren nhtr sau:

Red ro thi trtre'ng

28

CONG TY CO PHAN DAU Tif PHAT MIEN DO THI BAO cAo TAI CHINH HQP NHAT

VA KHU CONG NGHItP SONG DA Q1.05 IV nam 2018

Dia chi: T6a nha SUDICO, cltrong Me Tri, phuang my Dinh I, quan Nam Tir Liem, Ha NOi Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029


Quf IV nam 2018

Rui ro thi truang la rui ro ma gia tri hap ly cua cac lueng ,tien trong tacmg lai cita mOt ding tai chinh se bin dOng theo nhimg thay doi gia thi twang. Gia thi twang cobon loai rui ro: rui ro lai suit, rixi ro tien te, rui ro gia hang hdia va rui ro ve gia khac, chang han nhu rid ro ve gid c6 phan. COng cu tai chinh bi anh hiking bai tai ro thi twang bao g6m cac khoan vay va nq, tien giri, cac khoan dau to san sang a ban ., Cac phan tich c10 nhay nhu &roc trinh bay clued day lien quan den tinh hinh tai chinh cua COng ty tai ngay 31 thing 12 nam 2018 va ngay 31 thing 12 nam 2017.

Cac phan tich dO nhay nay a dugc lap tren co sa gia tri cac khoan no thuan, tjr le gifia cac khoan nq c6 lai suit co dinh

va cac khoan nq c6 lai suit tha not va ty le tucmg quan gift cac ding cu tai chinh co goo ngoai te la khong thay d6i.

Khi tinh toan cac phan tich dO nhay, Ban T6ng Giam doe gia dinh rang:

- DO nhay cua cac khoan muc ten bang can di ke toan lien quan den cac ding cu nq san sang a ban;

DO nhay cua cac khoan muc co lien quan trong bdo cao ket qua hoat ging kinh doanh bi anh huang bOi cac thay d6i - trong gia dinh v'e tai ro thi trtrong twang Ong dua tren cac tai san va no phai tra tai chinh ma Cong ty nam gift tai ngay 31,

thing 12 nam 2018 va 31 thing 12 nam 2017. A

Rill ro lai suit '.1

Rai ro lai suit la rni ro ma gia tri hop 1S, hoac cac luting tien trong twang lai dm mot cong cu tai chinh se lien dOng theo „ nhang thay di cua lai suit thi thong. Rai ro thi thong do thay di lai suit dm C6ng ty chit yeu lien quan den tien va4. cac khoan tien gir i ngan han dm COng ty. Day la cac khoan dau tu ngan han va khOng dugc Cong ty nam gift nham muc:,/

dich thu lori tir sit tang len trong gia tri.

Cong ty quan ly rili ro lai suit bang cach phan tich tinh hinh canh tranh tren thi truing d6 có dugc cac iai suit co lqi cho muc dich dm Cong ty va van nim trong gidi han quart ly raft ro dm minh.

DO nhyy (I& vat Idi suit

COng ty kh6ng thuc hien phan tich do; nhay d6i vii lai suit cho giai doan tai chinh guy IV nam 2018 vi phan lan chi phi . lai vay ciia cac khoan vay trong giai doan nay clang dugc von hda vao cac du an.

Rdi ro ngogi tes

COng ty c6 rui ro ngoai te do thuc hien mua va ban hang hod bang cac don vi tien to khac vdri ding tien ke toan cua Cong ty nhu &roc trinh bay trong Thuyet minh. COng ty quan 1S , rui ro ngoai te bang cach xem xet tinh hinh thi twang hien hanh va du kien khi C6ng ty lap Ice hoach mua va•ban hang haa trong tuang ty,lai bang ngoai te, ngoai trir viec tang t le phimg ngira ro. Citing ty khong sir dung bit cong on tai chinh phai sinh de pheng ngira rui ro ngoai to cua minh.

D nityy dii vdi ngoyi to Cong ty khong thuc hien phan tich d6 nhay d6i voi ngoai to cho giai doan tai chinh quy IV nam 2018 vi cac khoan muc tien to co g6c ngoai te la khong Bang

Rai ro ve gik co philu

Cac co phieu da niem yet va chua niem yet do C6ng ty nam gilt bi anh hiking bai cac rui ro thi truing phat sinh tir firth khong chic chin ve gid tri twang lai cua c6 phieu dau hr. COng ty guar' ly gia rui ro ye gia c6 phieu bang cach thiet lap han mirc dau to vao co phieu. HOi dOng Quan tri cita Cong ty cling xem xet va phe duyet toan b6 cac quyet dinh dau to vao co phieu.

Rui ro v"d gid hang hOa

Cong ty co rui ro ye gia hang hda lien quan den chi phi phat tri'en dat va xay dung ca so ha tang/cong trinh. Cong ty quan ly rui ro nay thOng qua viec theo ded chat the cac thong tin va tinh hinh co lien quan thi tnrang bat dOng san. Cong ty chtra sir dung cac cong cu phai sinh dam bao phOng ngira raj ro ve chi phi phat trien dat va xay dung co s6 ha tang/cong trinh. Rai ro tin dyng

29

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0 . A CONG TY '6\

CO PHAN (1)7 DAU VulDHAT T

VA KHU CONG NGHIEP

•.\\,/,4jo_NGO •A 1:24-ftitM T

Q ,2s

CONG TY CO PHAN DAU TV' PHAT TRIEN DO THI BAO CAO TAI CHINH HOP NHAT

VA KHU CONG NGHW SONG DA Qui; IV nam 2018

Dia chi: TOa nha SUDICO, &rang Me Tri, phugng My Dinh I, pan Nam Tit Liem, Ha Nei

Tel: (84-24) 3768 4503 Fax: (84-24) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH HOT' NHAT

Quy IV nam 2018

Rai ro tin dung la rai ro ma met ben tham ,gia trong met cong cu tai chinh hoac hop (fang khach hang kh6ng thuc hien cac nghia vu minh, den ten that ve tai chinh. Cong ty co rui ro tin dung tir cac hoat deng san xuat kinh doanh caa minh (cha yeti doi vai cac khoan phai thu khach hang) va tir hoat Ong tai chinh caa minh, bao gOm tien giri ngan hang, nghiep vu ngoai h6i Nth cac cong cu tai chinh khac.

Plzal thu kluich hang

C6ng ty pan lY rai ro tin dung khach hang th6ng qua cac chinh sach, thu tuc va quy trinh kiem soat dm C6ng ty co lien quan den viec quan lf rai ro tin dung khach hang.

Cong ty thuOng xuyen theo dOi cac khoan phai thu khach hang chtra thu dugc. Del vai cac khach hang 16n, C6ng ty thuc hien xem xet su suy giam trong chat lugng tin dung caa tong khach hang tai ngay lap bao cao. Tren ca sa nay va viec cac khoan phai thu khach hang caa COng ty co lien quan den nhieu khach hang khac nhau, rin ro tin dung kh6ng bi tap trung clang ke vao met khach hang nhat dinh.

Ten geri ngan hang

Cong ty cha yeu duy tri se du tien giri tai cac ngan hang dugc nhi&I nguOi biet den a Viet Nam. Rui ro tin dung doi vai r so du Lien giri tai cac ngan hang dugc quan ly bed be phan ngan guy caa C6ng ty theo chinh sach caa COng ty. Rai ro ti

dung lei da caa C6ng ty dOi vai cac khoan muc trong bang can doi ke toan tai mOiIcy lap bao cao chinh la gia tri ghi so C6ng ty nhan thay mat de tap trung rai ro tin dung doi vai tien giri ngan hang la thap. )

Rtii ro thanh khan

Rui ro thanh khoan la rai ro C6ng ty gap khO khan khi thuc hien cac nghia Nip tai chinh do thieu von. Rui ro thanh khoan caa Cong ty cha yeu phat sinh tir viec cac tai san tai chinh va ng phai tra tai chinh CO cac thei diem dap han lech nhau.

C6ng ty giam sat rai ro thanh khoan thong qua viec duy tri met lugng tien va cac khoan vay ngan hang a mac ma Ban

Tong, Giam doe cho da de dap Ung cho cac hoat Ong cua Cong ty va de giam thieu anh huang caa nhang bin deng

ve luong tien.

nil san dam blio

Cong ty khong nam giu tai san dam bao caa met ben khac vao ngay 31 thang 12 nam 2018 va ngay 31 thang 12 nam

2017.

Ngtrol lap ice toan

Nguy6'n Thi Quynh TrAn Viet Dting

Ha Ne5i, ngay ‘.2,1 thcing 01 /lam 2019 CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI

VA KHU CONG NGHICP SONG DA T6'ng giant doe Cong ty

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