Céng ty Cé phan Phat trién Bat déng san Phat Dat Bao cdo tai chinh Nady 31 thang 12 nim 2014Céng ty Cé phan Phat trign Bat dong s4n Phat Dat muc Luc Thong tin chung Bao co clia Ban Téng Giam déc Bao c&o kiém toan doc lap Bang can d6i ké toan Bo co két qua hoat dng kinh doanh Bao oo luru chuyén tién te Thuyét minh bao cao tal chinhCéng ty C4 phan Phat trién Bat déng san Phat Dat THONG TIN CHUNG CONG TY Cong ty Cé phan Phat triém Bét dong san Phat Bat (Cong ty’), trude day la Cong ty Cd phan Xay dung va Kin doanh Nha Phat Bat, la mot cong ty ¢6 phan diroc thanh lap tai Viet Nam theo Gidy Chizng nhan Béng ky Kin doanh (GCNBKKD") 86 4103002655 do Sé Ké hoach va Bau ty Thanh phd H6 Chi Minh cp ngay 13 thang 9 nam 2004, va sau dé doc diéu chinh theo céc GCNBKKD sau day: GCNBKKD aiéu chinh 56 Noga: 4103002655 Bidu chinh fan 4 11 thang 12 nam 2004 Bigu chinh an 2 46 thang 11 nam 2005, igu chinh lan 3 11 thang 7 nam 2006 Diéu chinh fan 4 19 thang 12 nam 2006 Digu chinh fin 5 23 thang 4 nim 2007 Bibu chinh lan 6 24 thang 6 nam 2007 Diu chinh Bn 7 29 thang 11 nam 2007 Bidu chinh an 8 23 thang 1 nam 2008 ‘Bidu chinh ian 9 29 thang 2 nam 2008 ‘bidu chinh iin 10 29 thang 6 nam 2009 0302493756 Bidu chinh Bn 14 27 thang 8 nim 2009 igu chinh ian 12 44 thang 12 nam 2009 ‘Bidu chinh in 13 4 thang 5 nm 2010 ‘Bidu chinh an 14 13 thang 9 nm 2010 Bidu chinh Ln 15 22 thang 10 nam 2010 Bidu chinh tan 16 3 thang 11 n&m 2010 ‘Bigu chinh lan 17 28 thang 1 nam 2011 Bidu chinh tn 18 11 thang 8 nam 2011 idu chinh lin 19 22 thang 9 nam 2011 Bigu chinh lan 20 16 thang 6 nam 2012 Bidu chinn in 21 15 thang 8 nm 2012 Cé phi8u cia Cong ty duroc niém yét tal SB Giao dich Chimg khoan Thanh phé H6 Chi Minh theo Gidy phep Niém yat s6 1207/SGDHCM-NY do Sé Giao dich Ching khodn Thanh phé H6 Chi Minh cdp ngay 9 thang 7 nai 2010. Hoat dong chinh alia Céng ty la x8y dung va mua ban nha 6; xay dimg cdc cong tinh dan dung, cong trinh cong nghiéo va cdu duéng: cung cp dich va méi gioi bat dong san, dinh gia bat dong ‘san, sn giao dich bat dong san va quan ly bat dong sn, Cong ty 06 try s& chinh dang ky tai s6 422, Pao Tri, Khu phé 1, Phuong Phu Thuan, Quan 7, Thanh phé HO Chi Minh, Viet Nam, HOIDONG QUAN TRI Cae thanh vign ctia H jong Quan tri trong mdm va vao ngay lap bao cdo nay nhu sau: ‘Ong Nguyn Van Bat Chit tich Ba Tran Thi Hudng ‘Thanh vien ‘Ong Le Quang Phuc Thanh vien Ong Doan Vist Bai Ter Thanh vién ‘Ong Nouyén Van Tudn ‘Thanh vien ‘Ong Nguyén Thanh Tan ‘Thanh wienCéng ty Cé phan Phat trién Bat déng san Phat Dat THONG TIN CHUNG (tiép theo) BAN KIEM SOAT Cac thanh vien cita Ban kiém soat trong nam va vao ngay lap bao cao nay nhu sau: ‘Ong Phan Tén Ngoc Tién Trung ban ‘Ong Truong Ngoc Ding Thanh vién Ba Nguyén Ai Linh ‘Thanh vien BAN TONG GIAM BOC ‘Cac thanh vién cita Ban Téng Giém déc trong nam va vac ngay lap bao cdo nay nhu sau: ‘Ong Nguyén Van Bat Téng Giam abc Ong Pham Trong Hoa Phé Tang Giam déc Ong Vo Tan Thanh Pho Téng Gidm déc min nhiém ngay 1 thang 11 ném 2014 Ba Nguyén Vi Thien Digm — Pho Téng Gidm déc BS nhiém ngay 2 thang 1 nam 2015 NGUO1 DAI DIEN THEO PHAP LUAT Nawoi dai dign theo phaip luat cla Cong ty trong nam va vao ngdy lap bdo c4o nay la Ong Nguyén Van Bat. KEM TOAN VIEN Cong ty Trach nhiém Hiru han Ernst & Young Viét Nam Id céng ty kiém toan cho Cong ty.Céng ty Cé phan Phat trién Bat dong san Phat Dat BAO CAO CUA BAN TONG GiAM BOC. Ban Téng Giam déc Céng ty Cd phan Phat trién Bat dong sn Phat Dat ("Cong ty") han hanh trinh iy bao cao nay va bao cAo tai chinh eva Céng ty cho nam tai chinh két thie ngay 31 thang 12 nam 2014. ‘TRACH NHIEM CUA BAN TONG GIAM BOC DOI VOI BAO CAO TAI CHINH San Téng Giam déc chiu trach nhiém dém bao bdo céo tai chinh cia Céng ty cho ting nam tai cchinh phan anh trung thyc va hop ly tinh hinh tai chinh, két qua hoat dong kinh doanh va tinh hinh lvu chuyén tién 8 cla Cong ty trong nam. Trong qua trinh lap bao edo tai chinh nay, Ban Téng ‘Giam déc cn pha > la chen cde chinh séch ké toan thich hop va 4p dung cdc chinh sach nay mot cach ahat quan; > thuc hién cao danh gia va ude tinh mot cach hop ly va than trong: > néu 15 cae chudn mus ké toan 2p dung cho Gong ty ¢6 duge tuan thd hay Kho nhdng sai !éch trong yéu so voi nhing chuan myc nay d3 dug trinh bay va bao cdo tai chinh; va > lap bao co tai chinh trén co sé nguy€n téc hoat d6ng lién tuc trir trong hop khéng thé cho rang Céng ty s@ tiép tuc hoat dong Ban Téng Giém d6c chiu trach nhiém dam bao viée cdc s6 sich ké tozn thich hop duoc luu gitr 48 phan anh tinh hinh tai chinh ciia Cong ty, véi mee 46 chinh xac hop ly, tai bat kj thoi diém nao va am bao rng céc sé sch ké toan tuan thil voi ché do ké toan 48 duoc ap dung. Ban Téng Giam ‘dc cling chju trach nhiem vé viéc quan ly cdc tai sén cia Céng ty va do & phai thu hién cac bien hap thich hop dé ngan chan va phat hién cdc hanh vi gian lan va nhimng vi pham khac. Ban Téng Giam déc cam két da tuan thi nhOng yéu cau néu trén trong viéc lap bao co tai chinh kem theo, CONG BO CUA BAN TONG GIAM BOC ‘Theo y kin etia Ban Téng Gidm déc, bao cdo tai chinh kém theo d4 phan anh trung thuc va hop ly tinh hinh tai chinh eda Céng ty vao ngay 31 thang 12 nam 2014, két qua hoat é6ng kinh doanh va tinh hinh luu chuyén tién t@ cho nm tai chinh két thuc cing ngay phi hop voi cdc Chudn myc ké oan Viét Nam, Ché do ké toan doanh nghiép Viét Nam va cac quy dinh phap ly co lign quan an vvisc lap va trinh bay bao cdo tai chinh, “Thay mat Ban Téng Gidm abc Nguyén Van Dat “Tong Giam éb¢ Ngay 28 thang 2 nam 2015ae Ernst 8 Young vietnam Limited Tel 44 8.3624 5252 In Tog, htexco Financial Tower Fae! $84 8 3824 5 Hal Trew Sree, Disrict eycam a Chi Min Cy, SR. ot Vietnam sworsing Word ‘86 tham chiéu: 60822566/16990200 BAO CAO KIEM TOAN BOC LAP Kinh gi: Quy Cé déng cilia Céng ty Cé phan Phat trién Bat dng san Phat Dat Chiing t6i da kim toan b40 cdo tai chinh kém theo ciia Céng ty C8 phan Phat trién Bdt dong sn Phat Bat ("Cong ty’) dugc lap ngay 28 thang 2 nam 2015 va duoc trinh bay tly trang 6 dén trang 35, bao gdm bang can déi ké toan tai ngay 31 thang 12 nam 2014, bao cao két qua heat déng kinh doanh va bao cao Iu chuyén tién té cho nam tai chinh két thuc cing ngay va cdc thuyét minh bao cao tai chinh di kem. Trach nhigm ca Ban Téng Giém dée ‘Ban Téng Gidm dc chiu tréch nhiam vé vige lap va trinh bay trung thuc va hop ly bao céo tai chinh cela Cong ty theo cac Chuan myc ké toan Viet Nam, Ché d6 ké toan doanh nghiép Viet Nam va cc uy dinh phap ly 06 lien quan dén viéc lap va trinh bay béo co tai chinh va chiu trach nhiém ve kiém ssoat ndi bd ma Ban Téng Giém déc xc dinh Ia can thiét dé cm bao cho vige lap va trinh bay bao cao tai chinh khéng c6 sai sét trong yéu do gian kan hoac nham Jan. Trach nhigm cila Kiém toan vién Trach nhiém ca ching t6i a diva ra y kién vé bao cdo ta chinh diva trén két qua cia cue kiém tod. Chiang t0i d3 tién hainh kiém toan theo ec Chuan myc kiém toan Viet Nam. Cc chudn mye nay yeu cu chting t6i tuan thi chuan myc va cdc quy dinh vé dao dire ngh8 nghiép, lap ké hoach va thuc hién ‘ude kiém toan dé dat duoc str dam bao hop ly v8 viée ligu béo cdo tai chinh ca Céng ty c6 con sai s6t trong yéu hay khong. ‘Céng vige kiém toan bao gdm thyc hién cdc thd tus nham thu thap cc bang ching kiém toan vé eae 6 ligu va thuyét minh trén bao cao tai chinh. Cac thé tue kiém togn duoc lua chon dua trén xét don ctia kiém toan vién, bao gam danh gid ri ro c6 sai sét trong yéu trong bao cao tai chinh do gian lan hog nhém lan. Khi thie hign danh gia cac rai ro nay, kiém togn vin d& xem xét kim soat noi bo cla Céng ty lién quan dén viéc lap va trinh bay bao cdo tai chinh trung thc, hop ly nhdm thiét ke cac tho tuc kiém toan phi hop voi tinh hinh thu té, tuy nhién khéng nhaim myc dich dura ra y kién vé higu qua lia kiém soat ndi b6 cia Céng ty. Céng viée kiém toan cing bao gém danh gis tinh thich hop cia cae chin sach ké toan doc ap dung va tinh hyp ly cia cac wée tinh ké todn cla Ban Téng Giam déc cing nhw dann gid viec trinh bay tng thé béo cao tai chinh, ‘Chung ti tin turéng rang cdc bang cheng kiém toan ma chting toi da thu thap duge la day di va thich hop dé lam co sé cho ¥ kien kiem toan cla chung {61_—_ EY Bulging a better ‘worn wor ¥ kién céta Kiém toan vin Theo ¥ kién cia chting t6i, bao cao tai chinh d& phan anh trung thuc va hop ly, trén céc khia canh trong yéu, tinh hinh tai chinh ciia Céng ty vao ngay 31 thang 12 nam 2014, cng nhu két qua hoat ong kinh doanh va tinh hinh luru chuy&n tién t8 cho naim tai chinh két thc cung ngay phu hop vei cae Chuan muc ké toan Viet Nam, Ché do ké toan doanh nghiép Viét Nam va céc quy dinh phap ly cé lién quan dén vigc lap va trinh bay bao c&o tai chinh, Hou han Emst & Young Viét Nam ee cone TY HME HU HAN) | Ernes| Neat Obgp ng Nguyén Thanh Sang Phé Téng Gia Keeton vin Gidy CNBKHN kiém ton Gidy CNBKHN kiém toan 6: 1891-2013-004-1 6; 1541-2013-004-1 Thanh phé H8 Chi Minh, Viet Nam Ngay 28 thang 2 nim 2015Céng ty Cé phan Phat trién Bat dong san Phat Dat BO1-DN BANG CAN BOI KE TOAN vao ngay 31 thang 12 nam 2014 VND i | Thuyét Ma sé| TAISAN ‘minh Sb cubinim 86 du maim 100 | A. TAISAN NGAN HAN 5.705.423.520.853 | 5.362.886.603.735 110 |L Tién 4 ‘7.945.617.347 7.433.287,158 mt 4. Tian 7.945.617.347 7.433,.287,158 130 | i. Cac khodn phdi thu ngén han (280.267.410.788 183.833.403.473 131 4. Phai thu khach hang 151.246.562.636 197.804.117.163 132 2. Tra tru@c cho nguéi ban 5 77.261.841.392 42.029. 714.914 135, 3. Cac khodn phai thu khaéc 6 46.932,785.997 495.040.237.875 139 4, Dy phdng phai thu ngan ‘han khé doi 6 (1.173.779.237) (1.040.666.4789) 140 | i. Hang tén kho 7 5.493.249.787.550 | 5.164.363.122.900 141 41. Hang tan kho 5.413.249 787 550 | 5,164.363.122.900 150 | IV. Tal sn ngén hen khac 3.960.705.4168 7.256.790.204 151 41. Chi phi tra trréc ngan han 853.499.510 195,199,893 152 2. Thué gia tr gia tang duoc: khdu tro 1,422.547.851 1.680.676 467 184 3. Thué va cdc khodn khac. phai thu Nha nude 26.1 1.628.857,807 5,369.613.844 188 4. Tai san ngan han khac 55.800.000 1.300.000 200 |B. TAISAN DAIHAN (347.562.762.802 (295.079.511.687 220 Tai san cé dinh 202.167.355.456 (197.052.967.561 221 1, Tai san cé dinh hou hinh, 8 1.373.002.910 1,961.230,904 222 Nguyén gia §.962.472.014 5.962.472.014 223 ‘Gia tri khau hao ly ke (4.589.469.1004) (4.001.241.110) 227 2. Tai san v6 hinh 9 117.681.205.680 117.879.199.905 228 Nguyén gia 118.918.037.476 118.918.037.476 229 Gia tri hao mon Idy ke (1.236.831.796) (1.038.837.571) 230 3. Chi phi xay dung co ban ‘dé dang 10 883.113.146.866 77.242. 536.752 250 |. Dau tu tai chinh dai han 97,000.000.000 -45,000.000.000 (252 1. Dau tu vao cbng ty lién kat 4 97.000.000.000 45.000.000.000 (260 | Ii, Tai san dai han khac (488.395.407.346 53.026.544.126 261 1. Chi phi tré truée dai han 12 1.075.407.3468 (2.666.226.655, 262 2. Tai san thué thu nhap: hoan bat 262 -| 3040317471 268 3. Tai san dai han khac 13, 47.320.000.000 447.320.000.000 270 | TONG CONG TAISAN 6.052.986.283.655 | 5.657.966.115.422 LESCéng ty C4 phan Phat trién Bat déng san Phat Dat BOI-DN BANG CAN BOI KE TOAN (tiép theo) ‘yao ngay 31 thang 12 nam 2014 = athe . Thuyét | (a sé | NGUON VON minh ‘86 cudi nim ‘86 dau nam 300 | A. NO PHAITRA 4,584,692.193,352 | 4.230.432.322.092 310 | Nengénhan 1.126.777.100.122| 676.215.633.285 3i1 4. Vay va ng ngén han 14 | 612.681.096.000 | 206.278.000.000 312 2. Phai tré nguoi ban 46.616.226.171| —_-30.223309.182 313 3. Ngudi mua trd tién tec 15 96.417.446.886 | 308.310.392.186 314 | 4 Thué va eac khoan phai nop| Nha noe 16 4.038.879.922 4114.710.000 315 5. Phai tra ngudi lao dong 1.464.982.000 1.195.978 577 316 | 6 Chiphi phaitra 17 | 212.598.888.569] 98,696. 163.885 319 | 7. Cac khoan phaitra, phai nop ngan han kde 18 145.280.674.262 | 23.032.922.261 323 | & Quy khen thuéng, phic Io 7.678.906 312 8.364.759.194 330 | Il. No-dai han 3.457,915,093.230 | 3.554.216,688.807 333 4. Phai tra dai han kde 19 | 1,300.992.633230 | _ 986.903.038.807 334 2. Vay va no dai han 20. | 2.156.922.460.000 | 2.567.313.650.000 400 |B. VON CHU SO HOU 1.488,294,090.303 | 1.427.533.793.330 410 | Vén cha sohow 21.4 | 1.468,294.090.303 | 1.427.533.793.330 au 4. Vénc8 phan 1.302.000.000.000 | 1.302.000.000.000 412 2. Thang du vén 0} phan 12,000,000.000 112.000.000.000 a7 3. Quy dau tu va phat trién 48.742.334.076 448.742.334.076 418 | 4. Quydy phong tai chinh 24371.250.000 | 24.371.260.000 420 5. Lginhuan sau thué cha phan phéi 681.180.506.227 | 40.420.209.254 440 | TONG CONG NGUON VON 6.052.986.283.655 | 5.657.966.115.422 Pham Quang Trung Ng Thay Van Nuyén Van Bat Ngu lap Ké toan trating Téng Giam déc Nogay 26 thang 2 nim 2015Céng ty Cé phan Phat trién Bat dong san Phat Dat B02-DN BAO CAO KET QUA HOAT DONG KINH DOANH cho nam tai chinh két thiic ngay 31 thang 12 nam 2014 a _ VND Thuyét 48 96| CHI TIEU ‘minh Nam nay Nam tribe 01 | 4. Doanh thu ban hang va cung cép dich vy 22 415.281.644.802 139.618.336.303 11 | 2. Gia vén hang ban va dich vy cung cép 23 | (336.840.975.332) | (412.033.494.192) 20 |3. Loi nhugn gép vé ban hang va cung cp dich vu 178.440.669.470 27.584.842.114 24 =| 4. Doanh thu tai chinh 52.175.496 69,420,514 22 =| 5. Chi phi tai chinh (1.520,833.334) (1.550.833.334) 23 Trong dé: Chi phi lai vay (1.520.833.334) (1,550.833.334) 24 | 6. Chi phi ban hang 3 (2.808.443.665) (6.199.728.687) 28 =| 7. Chi phi quan ly doanh nghiép oa (22.138.477.226) (21.438.636.296) 30 |. Loi nhugn (8) thuan ti hogt dong kinh doanh: 552.025.090.744 {1.535.935.692) 34 | 8. Thu nhap khac 24 1.528.101.023 5.608.895.614 32 (| 10. Chi phi khac (1.500.002) (208.014.378) 40 | 11. Loi nhuan khac 1,516.601.021 5.400.881.236 50 | 12. Téng loi nhuan trie thué 153.541.691.762 3.864.945.5464 81 | 13. Chi phithué TNDN hign hanh | 26.1 (8.859.077.318) (1.108.513.394) 52 | 14. Chi phi thué TNDN hoan lai 26.2 (3.040.317.4714) (494.588.746) 60 | 15. Loi nhugn thuan sau thud 41.642.296.973 2.341.843.404 70 | 16. Lai trén cé phiéu 213 — Laico ban 320 18 ~— Laisuy giam 320 18 Pram Quang Trung Ng6 Thay Van Nguoi lap Ké toan truéng Noay 28 thang 2 nam 2015 Nguyen Van Dat ‘Tong Giam dcCéng ty Cé phan Phat trién Bat dong san Phat Dat B03-0N BAO CAO LU GHUYEN TIEN TE cho nm tai chinh kat thie ngay 31 thang 12 nam 2014 ND Thuyét M856 CHI TIEU minh Nam nay Nam thro 1. LUU CHUYEN TIEN TO HOAT BONG KINH DOANH Of | Loi nhugn truoc thué 153.541.691.762 | — 3.864.945.544 iéu chinh cho eéc Khodn: 0 ‘khdu hao va hao mon tai san 89 786.222.219| 1.232.607.956 03 rich kap dur phéng 133.112.758 - 05 Lai te hoat dong dau tw (47.777 386) (69.420.514) 06 Chi phi ii vay 1.520.833.324| —1.550.833.334 08 | Loi nhuan tir hoat déng kinh doanh truée thay ddi von Iu dong 185.934.082.687 | 6 878.966.320 09 Gidim c&c khodn phai thu 244.193.221.544 | 23.158.568.550 40 Tang hang tén kio (150.311.715.640) | (63.779,508.413) " Gidm cc khodn phai tra (199.285.787.435) | (16.234.179.036) 12 Gidm chi phi tré tree. 932.619.692| ° 4.812.429.012 13 Tién Wai vay 28 tra (2.708.885.763)| _(4.983.145.000) 14 ‘Thué thu nhap doanh nghiop eanop 26.1 | (1.237.473.159) | (2.536.318.380) 16 Tin thu khac ti hoat dong kinh doanh 132.051.204.522 | 70.105.949.647 16 Tién chi khac cho hoat dong inh doanh (18.161.942.402) | (18.129.515.121) 20 | Lew chuyén tidn thuan tir (sir dung ‘vao) hoat dong kinh doanh 61.425.526.046 | _(1.006.752.421) WL LU CHUYEN TIEN TO HOAT BONG BAU TU a ‘Tién chi dé mua sém va xay dyng {isn 6 dinh (4.972.877.243)| (3.533.348.932) 25 Tién chi du tue gop von vao don vikhac {62.000.000.000) - 2 Lai tién giri nhan duge 47.777.386 69.420.514 30 | Luu chuyén tién thuan si dyng vio hhoat dong diu tu (56.925.099.857) | (3.463.928.448) WL. LUU CHUYEN TIEN TO HOAT DONG TAI CHINH 33 ‘én vay nnn duge 191.737.000.000 | _19.850.000.000 4 Tién chi tra ng géc vay (95.725.094.000) | (18.000.000.000) 40 | Luu chuyén tién thudn (sir dung ‘vao) tir haat dng tal chinh {8.988.094.000)| —1.850.000.000Céng ty Cd phan Phat trign Bat dong san Phat Dat 805-DN BAO CAO LUU CHUYEN TIEN TE (tiép theo) cho nam tai chinh két thie ngly 31 thang 12 nam 2014 VNB Thuyét a 96 | CHI TIEU minh Nam nay Nan trr6e 50 | Lwu chuyén tién thuan trong nam, 512.330.189 | (2.620.880.839) 60 | Tién dau nm 4 7.433.287.158 | — 10.053.967.997 70 | Tién cudi nam 4 T945.817.347 7.433.287 158 Pham Quang Trung Thuy Van % Nguoi lap todn trudng ‘Tong Gidm déc Ngay 28 thang 2 nm 2015 10Céng ty Cé phan Phat trién Bat dong san Phat Dat 809-DN THUYET MINH BAO GAO TAI CHINH vae ngay 31 thang 12 nam 2014 va cho nm tai chinh két thic ang ngay 1 ‘THONG TIN DOANH NGHIEP Cong ty Cé phan Phat tnén Bat dong sdn Phat Dat ("Cong ty"), trude day 4 Cong ty CO phan Xay dung va Kinh doanh Nha Phat Dat, fé mot cong ty c6 phan dugc thanh lap tai Viet Nam theo Giay Ching nhan Bang kj Kinh doanh (*GCNDKKD") s6 4103002655 do S6 KE hoach va Bau tur Thanh phd Hé Chi Minh cp ngay 13 thang 9 nam 2004, va sau do duge dieu chinh theo cae GCNDKKD sau day: GCNPKKD diéu chinh 36: 4103002655 Bibu chinh Bn 4 11 thang 12 nam 2004 Bidu chinh lan 2 46 thang 14 nam 2005 iu chinh fin 3 11 thang 7 néém 2008 Biéu chinh [an 4 19 thang 12 nam 2006 Bigu chinh lan 5 23 thang 4 nm 2007 igu chinh lan 6 24 thang 6 nam 2007 Bidu chinh lin 7 29 thang 11 nam 2007 Bigu chinh lan 8 23 thang 1 nam 2008 ‘Diu chinh fan 9 29 thang 2 nam 2008 Bidu chinh tan 10 29 thang 6 nam 2009 0303493756 Bidu chinn wan 14 27 thang 8 nim 2009 Digu chinh tan 12 4:thang 12 nm 2009 ‘idu chinh an 13 4 thang 5 nam 2010 ‘igu chinh lan 14 43 thang § nam 2010 lan 15, 22 thang 10 nam 2010 Tan 16 3 thang 11 nm 2010 Wan 17 28 thang 1 nam 2011 Win 18 411 thang 8 nam 2011 an 19 22 thang 9 nam 2011 ‘igu chinh tn 20 16 thang 5 nim 2012 -Didu chinh lin 21 45 thang 8 nam 2012 C6 phiéu ciia Cong ty dugc niém yét tai SO Giao dich Chung khoan Thanh phd Hé Chi Minh theo Gidy phép Niém yét sb 1207/SGDHCM-NY do Si Giao dich Chieng khoan Thanh phd Hd Chi Minh cp ngay 9 thang 7 nam 2010. Hoat dong chinh cita Cong ty lé xay dung va mua ban nha 8; x8y dung cdc céng trinh dan dung, cong trinn céng nghigp va cdu durong; va cung cp dich vu mdi giéi bat dng san, inh gid bat déng sn, san giao dich bat Géng sn va quan ly bat dong san. Céng ty 06 tru sé chinh tai 422 duéng Bao Tri, Khu phd 1, Phuong Pha Thuan, Quan 7, Thanh phd Hé Chi Minn, Viet Nam, 86 Ivong nhan vign cia Cong ty tal ngay 31 thang 12 nam 2014 la 84 (ngay 31 thang 12 nam 2013: 73), 1"Céng ty Cd phan Phat trién Bat dong san Phat Dat BO9-DN THUYET MINH BAO CAO TAI CHINH (tiép theo) . yao ngay 31 thang 12 nam 2014 va cho nam tai chinh kat thie cing ngay 2 24 22 23 24 COSO TRINH BAY Chuan muc va Ché d6 ké toan dp dung Bao cdo tai chinh cia Céng ty durgc trinh bay bang déng Viet Nam ("VNB") phi hop voi cae Ché do ké toan doanh nghiep Viet Nam va cac Chuan muc ké toan Viet Nam do BO Tai chinh ban hanh theo: » Quyét dinh 86 149/2007/QB-BTC ngay 31 thang 12 nam 2001 vé vigc ban hanh bén ‘Chuan mye Ké toan Viet Nam {Bot 1); » Quyét dinh s6 165/2002/QD-BTC nay 31 thang 12 nam 2002 v8 viée ban hanh séu ‘Chuan myc Ké toan Viet Nam (Bot 2); > Quyét dinh s6 234/2003/QD-BTC ngay 30 thang 12 nam 2003 vé viéc ban hanh sau Chuan myc Ké toan Vigt Nam (Bot 3); > Quyét dinh s6 12/2005/Q-BTC ngay 15 thang 2 nam 2005 vé viéc ban hanh sau Chuan mire Ké tozin Vigt Nam (Bot 4); va > Quyét dinh s6 100/2005/QB-8TC ngay 28 thang 12 ném 2005 vé viée ban hanh bén Chuan muc Ké toan viet Nam (Bgt 5). Theo d6, bang can di ké ton, bao céo két qua hoat dong kinh doanh, bao céo lu chuyan tién te va thuyét minh béo co t3i chinh duoc trinh bay k8m theo va vige sir dung bao co nay khong danh cho cac déi terng khong dures cung cp cdc thong tin vé ede thi tuc va nguyén te va thang Ie ké toan tai Viet Nam va hon niza khong duvac chil dinh trinh bay tinh hinh tai chinh, két qua hoat dong kinh doanh va lwu chuyén tién té theo cdc nguyén téc va théng Ié ké todn dug chp nhan rong rai & cdc nude va lanh thd khac ngoai Viet Nam. Hinh thite sé ké toan 4p dung Hinh thie 66 ké toan due ap dung cia Cong ty Ia Nhat ky chung. Ky ké toan nam ky ké toan nam cita Cong ty ap dung cho viéc lap bdo co tai chinh bat dau tir ngay 1 thang 11va két thuc ngay 31 thang 12. Bon vj tién t§ ké ton Béo edo {ai chinh urge lap bing don vi tn 8 st? dung trong ké ton cila Cong ty a VNB. ‘TOM TAT CAC CHINH SAGH KE TOAN CHU YEU Tién Tien bao gém tidn mat tai qu va tién giri ngan hang, 12Céng ty Cé phan Phat trién Bat déng san Phat Dat B09-DN THUYET MINH BAO CAO TAI CHINH (tiép theo) yao ngay 31 thang 12 nm 2074 va cho nam tai chinh kat thuc cing ngay 3.2 36 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Hang t8n kho Hang t6n kho, chil yéu Ia bat déng sdn duoc mua hodic dang dug x4y dung dé ban trong digu kign kinh doanh bin then, han la ndm gia nhm muc ach cho thué hod cho ting gia, duoc ném gift nhu Ia hang tén kho va duge ghi nhan theo gia thap hon gifra gia thanh va gid ti thudin co thé thc hign duge. Gia thanh bao g6m: © Quyén si dung dat v6 thai han va ¢6 thai han; © Chi phi xay dung; va * Chi phi vay, chi phi lap ké hogch va thiét ké, chi phi gidi phong mat bang, chi phi cho cac dich vu php ly chuyén nghiép, thué chuyén nhuong bat dong san, chi phi xay ‘dung va cdc chi phi khdc 6 lién quan. Tién hoa hing khong durge hoan igi tra cho cae dai lj tifp thi ho&e ban hang trong vige ban bat dong san dug ghi nhan vao chi phi ban hang trong bao cao két qua hoat dong kinh doanh Gid ti thudn o6 thé thyc hign dugc [a gia ban ude tinh trong diu kien kinh doanh binh thong, diva trén gid thi trong tai ngay két thc y ié todn nam va chidt Kidu cho gia tri thoi gian cia tién 18 (néu trong yéu), trir chi phi d& hoan thanh va chi phi ban hang woc tinh. Gia thanh cia hang tn Kho ghi nhan teen bdo céo két qua hoat dong kinh doanh é6i vi nghiép vu ban dug xac dinh theo cac chi phi cu thé phal sinh cia bat dong san ban di va phan bd cac chi phi chung dua trén dién tich twong di ctia bat dong san ban ai. Cac khodin phai thu Cc khodin phai thu dugc trinh bay trén béio cdo tai chinh theo gia tri ghi $8 cdc khodin phai thu tir khach hang va phai thu khdc sau khi cn trir cdc khodn due phong duoc lap cho cdc khan phi thu khé i Dy phong ng phai thu kh6 d6i thé hién phan gia ti ciia ede Khodn phai thu ma Cong ty dy kién khong 06 kha nang thu héi tai ngay két thc ky ké toan nam. Tang hoac gia s6 du tai khoan dy phdng duoc hach toan vao chi phi quan ly doanh nghiép trong bao céo két qua hhoat dng kinh doanh. Tai san 06 dinh hiru hinh Tai sn c6 dinh hiru hinh duce thé hién theo nguyén gid trl di gid tri khdu hao ly ké. Nguyén gif tai sn o6 dinh hau hinh bao gém gid mua va nhing chi phi ¢6 lién quen tre tip an ‘viée iva tai san vao sn sang hoat dong nhu dy kién. Cae chi phi mua sém, nang cdp va di méi tai san cd dinh duoc ghi t&ng nguyen gid eta ta ‘sn va chi phi bao tri, sira chra duoc hach todn vao bao cdo kat qua hoat dong kinh doanh khi phat sinh, Kni tai sn ¢é dinh hau hinh éyoc ban hay thanh I, nguyen gia va gid tri Khéu hao ty ke duge xa s6 va cdc Knodin lai Ib phat sinh do thanh ly t8i san doc hach toan vao bao cdo két qué hoat dang kinh doanh, 13.Céng ty C4 phan Phat trién Bat déng san Phat Dat B09-DN THUYET MINH BAO CAO TAS CHINH (tiép theo) ‘yao ngay 31 thang 12 nam 2014 va cho nam tai chinh két thie cing ngay 3.6 a7 38 39 3.10 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Tai san v6 hin Tal san vé hinh duge ghi nhan theo nguyén gia trv di gid tr hao mon Kay ké. Nguyen gia tai san v6 hinh bao gdm gid mua va ning chi phi ¢6 én quan trye tip aén vige dura tai san vao sir dung nhw dy kién, ‘Cac chi phi nang cdp va déi méi tai sn vO hinh duoc ghi ting aguyén gid cua tai san va ‘cdc chi phi khdc duvgc hach toan vao bao co két qua hoat dong kinh doanh khi phat sinh. Khi tai sn vé hinh durgc ban hay than by, nguyén gid va gid tri hao mén ly ké duoc xba 36 va céc khodn lai 8 phat sinh do than ly tai san duoc hach toan vao bao cao két qua hoat dng kinh doanh Quyén sir dung adit Cac quyén si dung dt duoc ghi nhan nhur tai s2n vo hinh, thé hign gid ti cba cae quyén st’ dung d&t 3 dure Cong ty mua hode thué. Thdi gian héu dung cla cdc quyén sir dung dat duge dénh gi theo thei han sir dung clia cac quyén si dung dit. Theo dé, quyén st dung é8t co thot han 1a quyén str dung dt da thué va duoc khdu triv theo thei han thud, con quyén sir dung d&t khong c6 the’ han thi khong duro Khdu tr. Khdu hao va hao mon Khdu hao tai san c6 dinh hu hinh va hao mon tai san vO hinh duge trich theo phyong phép duéng thang trong suét théi gian hu dung wc tinh cila cdc tai sn nh sau: Nha civa, vat kién tric 25 nam May méc, thiét bi 3-7 nam Phuong tién van tai 3-6 nam Ph&n mém may tinh, 3nam ‘Quyén sir dung dat 49 nam, Chi phi xay dung co ban dé dang Chi phi xay dung co ban dé dang bao gém tai san cé dinh dang xay dyng va duoc ghi rnhan theo gid ge. Chi phi nay bao gém céc chi phi va xy dung, lip dt may méc tiét bi va céic chi phi trys tiép khac. Chi ph xay dung co’ han dé dang chi durge tinh khu hao kh cac tai san nay hoan thanh va dura vao hoat dong. Chi phi di vay Chi phi di vay bao gém lai tién vay va cac chi phi khde phat sinh lién quan true tiép d&n cac khodn vay cla Cong ty va duoc hach togn nh chi phi phat sinh trong nam, ngoai tr cc khoan dvgc von héa nur ngi dung ciia doan tiép theo. Chi pht di vay lien quan true tiép an viée mua sm, xéy dung hoc hinh thanh mot tai san cy thé can cé mét thoi gian au dai dé cé thé dua vao sit dyng theo muc dich dinh tree hoe 48 ban duge vén héa vao nguyén gi cia tai sdn a. Chi phi tra trréc Chi phi trd trirog bao gm cac chi phi trd trde ngan han hode chi phi tré tnr6c dai han tren bang can di ké toan va doc phan bé trong khong thoi gian tra tnd hod thd glan cdc loi ich kinh té tong tg dug tao ra tir cdc chi phi nay. (Céc knodn phai tra va chi phi phat tra Cac khoan phai tra va chi phi phai tra duge ghi nhan cho sé tién phai tré trong tteng lai én ‘quan dén hang hoa va dich vu 43 nhan doe ma khong phu thud vao vie Gong ty a3 han duc héa don ota nha cung ep hay chwa. 14Céng ty Cé phan Phat trién Bat dng san Phat Dat B09-DN THUYET MINH BAO CAO TAI CHINH (tiép theo) ‘yao ngay 31 thang 12 nam 2014 va cho nim tai chinh két thi cing ngy amt B12 3.13 314 TOM TAT CAC CHINH SACH KE TOAN CHU YEU {tiép theo) Lai trén ¢6 phiéu Lai co ban trén ¢6 phiéu dugc tinh bang cach chia Ioi nhuan sau thué phan bé cho cac cd ong @ hitu cé phiéu phé théng ca Céng ty cho sé Ivgng binh quan gia quyén cia sé cb phiéu phé thong uu hann trong nam, Bi suy gidm trén 05 phiéu dug tinh bang cach chia lot nhuan sau thué phan 68 cho cac e8 dong 5& hou cb phiéu phé thong cia Cong ty (sau khi dA diéu chinh cho o6 tire ova ob phiéu wu dai c6 quyén chuyén ai) cho sé long binh quan gia quyén cia sé od phiéu phd théng luu hanh trong nam va 86 tong binh quan gia quyén cia cac ob phiéu phd thong s& urge phat hanh trong truéng hop tt ca cc cé phiéu phd thong tiém nang ed téc dong suy gidm déu duoc ‘chuyen ‘thanh cd phiéu phd thang. Phan chia loi nhugn {Loi nhuan thuan sau thué thu nhap doanh nghip (khong bao gdm ti chénh lech tf gia do danh gid Iai cdc s6 du tai nay kat thu ky ké ton nam) c6 thé duc chia cho cdc cd dong sau khi duoc ai hoi déng Cé dong phé duyét va sau khi da trich lap cdc quy dur phéng theo Bigu Ié ca Cong ty va cdc quy dinh ciia phép luat Viet Nam. Cong ty trich lap cc quy dur phang sau day tir loi nhuan thudn sau thué thu nhap doanh nghiép cia Céng ty theo dé nghi cla HOi déng Quan tri va duoc cac cb dong phé duyét tai ai hoi déng e6 dong thurdng nién > Quy der phong tai chinh ‘Quy nay duge trich lap 48 bao vé hoat déng kinh doanh thong thuréng cia Cong ty tru6c céc rii ro ho’c thigt hai kinh doanh, hoac 48 dy phéng cho cac khodin [6 hay thigt hhai ngoai dy kién do cdc nguyén nhan khach quan hoc do cdc trong hop bat kha khang nur héa hoan, bat én trong tinh hinh kinh té va tai chinh trong nuréc hay nude ngoai. > Quy déu tu va phat trién Quy nay éuge trich lap nhdm phuc vu vige mé rong hoat dong hoe dau ty chigu sau ea Céng ty. > Qui ken thutng va phuc loi Quy nay doe trich lap a khen thuéng, Khuyén khich vat chét, dem lai lgi ich chung va nang cae phic igi cho o&ng nhan vién, va dugc trinh bay nh mot khodn phai tré trén bang can d6i ké toan. Th6ng tin theo bé phan [Mot b6 phan Ia mot hop phan c6 thé xéc dinh rigng biét etla Gong ty tham gia vao vige cung cp oc sn phém hode dich wu lién quan (bé phan duge chia theo hoat dong kin doanh) hoae cung cap san phém hode dich vu trong mét méi trong kinh té cy thé (bo phan dugc: chia theo khu wye dia ly). MBi mt bo phan nay chiu rii ro va thu duce loi ich khac bit so Oi cac bo phan kha. Ghi nbn doanh tha Doanh thu duoc ghi nhan khi Cong ty cé kha nang nhan duge cae loi ich kinh 18 6 th xac inh durge mot cach chac ch4n. Cc diéu kién ghi nhan cy thé sau day cing phai duge dap ting khi ghi nhan doanh thu: Doanh th cho thud Cac khodn doanh thu tién thué phai thu dudi hinh thirc thu@ hoat dong duvgc ghi nhan theo phuong phap duéng thang dya trén thai han thué, ngoai triv cdc khoan thu nhap cho thué at thong durgc ghi nhn khi phat sinh. 15Céng ty Cd phan Phat trién Bat dong san Phat Dat BOS-DN THUYET MINH BAO CAO TAI CHINH (tiép theo) vao ngay 31 thang 12 nam 2044 va cho nam tai chinh kat thic eling ngay 3 314 3.15 ‘TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Ghi nhgin doanh thu (tép theo) Doanh thu bat dong san Mot bat dong san duc xem nhu 1a 3 ban ki cdc rii fo va lei [ch trong yéu 43 chuyén sang cho ngudi mua, ma théng thirong la cho cdc hap déng khong cé diéu kién trao dai ‘Doi vai trang hop o6 iu kién trao d6i, doanh thu chi duxc ghi nhan ki cde diéu kien chil yéu duoc dap ting. Doanh thu cung edp dich vu Doanh thy duce ghi nfvan khi dich vu d& duge cung c&p va hoan thanh. Tin Iai Doanh thu duoc ghi nnn kh tién tsi phat sinh tran co sé dn tich (c6 tinh dn loi tire ma tal ‘sn dem lal) tr khi kha ning thu héitign lai Khéng chic chan Thué Thué thu nhap doanh nghigp (“TNON’) hién hanh Tai san thué TNDN va thué TNDN phai nop cho nim hign hanh va cae ndm truée duro xée Ginh bang sé tién dy kién phai ndp cho (hoac dugc thu hdi tt) co quan thud, dura trén c4c mite thud sudt va cdc lust thué o6 hiéu lye dén ngay ket thac ky ké toan nim. ‘Thué TNON hien hanh duoc ghi nhan v3o bao cdo két qua hoat dong kinh doanh ngoai trir trudng hop thué TNDN phat sinh lin quan dén mot khoan muc durgc ghi th’ng vao vén chi sé hiru, trong trrémg hep nay, thué TNDN hién hanh cfing duoc ghi nhan tryc tiép vao von chi sé hi. Céng ty chi durge bu trer cdc tai sn thué TNDN hign hanh va thué TNON hién hanh phai tré khi Cong ty 06 quyén hop php duge bu tri gira tai san thué TNDN hién hanh vai thué TON hién hanh phai ngp va doanh nghiép dy dinh than toan thué TNDN hién hanh phi ‘Op va tai sdn thué TNDN hign hanh ten co’ s@ thudn. Thué TNON hod fal ‘Thué TNDN ho8n lai duroc xéc dinh cho odc khoan chénh léch tam thé’ tai nay kat thiic ky ké ton nam gia co’ si tinh thué TNDN cia céc tai san va ng phai trd va gid tri ghi s8 ela ching cho muc dich lap bao cdo tai chinh. Gi tri ghi 56 cia tai san thud TNDN ho&n lai phai duce xem xet Iai vao ngay két thiic ky ke toan nam va phai gidm gid tri ghi sé cila tai san thué TNON hodin lai den mic bao dam hae chan c6 di toi nhuan tinh thué cho phép loi ich cla mot phan hode toan bé t2l sn thué TNDN hoan lai dugc sir dung. Cac tai sén thud TNDN hodn lai chua ghi nhan treoc ay dugc xem xet Iai vao ngay két thic ky ké toan nam va dug ghi nhan khi chdc chan oO Gi Ioi nhuan tinh thué 48 c6 thé sir dung cac tai san thué TNDN hoan lai chua ghi nhan ray. Tai sdn thué TNDN hoan Iai va thué TNON hod lai phdi tra doc xac dinh theo thué sudt dy tinh s@ ap dung cho nam tai chinh tai san duoc thu hdi hay no’ phai tré duro thanh toan, dya trén cac mc thué suat va lvat thud c6 higu lye vao ngay két thc ky ké todn nam. Thué TNDN hoan Iai duoc ghi nhan vao bao céo két qua hoat dong kinh doanh ngoei trix trudng hgp thué TNDN phat sinh lian quan dén mét khoan myc durge ghi thang vao vén cha 80 hi, trong tuéng hop nay, thué TNDN hoan lai cong durge ghi nhan truc tiép vao vn chi sé hie. Cong ty chi dure bs trip cdc tai sdn thué TNON hodn tai va thué TNDN hodin lai phai tra Khi Cong ty c6 quyén hop phap dvoc ba tr gia tai sn thué TNDN hin hanh voi thué TNDN, hign hanh phai nop va cdc tai saa thué TNDN hodn fai va thué TNDN hoén lai phai ta nay lign quan téi thué TNDN duge quan ly boi cling mot co quan thué d6i vei cing mat dan vi cchiu thu, hoc Cong ty dy dinh thanh toan thyé TNON hign hanh phai tré va tai san thué TNDN hign hanh trén co’ sé thu’n hoac thu hai tai san déng thoi vai viée thanh toan no phdi tra trong ting ky tong lai khi c4c khodn trong yéu cila thué TNDN hoan lai phai tra hode tal san thué TNDN hoan lai durge thanh toain hose thu hoi. 16Céng ty Cé phan Phat trién Bat déng san Phat Dat BO9-DN THUYET MINH BAO CAO TAI CHINH (tiép theo) ao ngay 31 thang 12 nam 2014 va cho nam tai chinh két thie cing agay 3. 3.16 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Cong cy tai chinh Ghinhén ban dau va trinh bay ‘Tai san tai chinh ‘Theo Théng tur 210/2009/TT-BTC ban hanh ngay 6 thang 11 nam 2009 huéng dn ap dung Chun mure B20 cdo Tai chinh Quéc té vé trinh bay bao cao tai chinh va thuyét minh thong tin di voi cong cy tai chinh ("Thong tw 210"), tai san tdi chinh duroc phan foal mot cach phi hop, cho myc dich thuyét minh trong bao cdo tai chinh, thanh ti san tai chinh dug ghi han theo gié ti hop Ij thong qua bo céo két qua hoat dong kinh doanh, cdc khoan cho vay va phai thu, cac khoan dau ty gitr dén ngay dao han hoaic tai san tai chinh sn sang d& ban. Cong ty quyét dinh vies phan loai céc tai san tai chinh nay tai thoi diém ghi nhan lan du, Tai thoi diém ghi nhan Jan du, tai sén tai chinh duc xc dinh theo nguyen gid cong voi ‘cae chi phi truc Bép 66 lién quan, Cac tai san tai chinh cia Gang ty bao gdm tién, cc khoan phai thu khach hang va phai thu hao. ‘Ne phai trd tai chinh 'No’phai tra tai chinh theo pham vi clia Théng tu 210, cho muc dich thuyét minh trong bao eo tai chinh, dug phan loai mét cach phir hop thanh céc no phai tra tai chinh doc ghi nhan théng qua béo cdo két qué hoat déng kinh doanh, ho&e cae khoan ng phai tr tai chin dg xan hoo gi phan B6. Cong ty xe din wae phan lal ec no pha tr a chinh thai diém ghi nhan lan dau. Tai thoi diém ghi nhan lan dau, t&t cd ng phai tré tai chinh duoc ghi nhan theo nguyén gia rir cac chi phi tryc tiép c6 lién quan. Ng phai tré tai chinh eta Cong ty bao gém céc khodn phai tra ngubi ban, cac khodn phai tra kha va Gc khodin vay va ng. id tri sau ghi nhén ban dau Hign tai Thong ty 210 khéng c6 hung dan vé viéc xc dinh lai gid tr ciia cae cong cy tai chinh sau ghi nhan ban dau. Do 6 gid tri sau ghi nhn ban dau cila céc céng cy tai chinh dang duro phan anh theo nguyén gia Bi trir cdc céng cu tai chinh Cac tai san tai chinh va ng phai tr tai chinh duoc bi tr va gid ti thudn sé dug trinh bay trén bang can déi ké toan néu, va chi néu, Cong ty c6 quyén hgp phap thy hien vic bu tri ccc gid tr G& durgc ghi nhan nay va 6 ¥ éinh bi tr trén co’ s6 thuan, hode thu durge cc tai sn va thanh toan ng phai tr3 dong thi TIEN vn 86 cudi nan 86 déu nam Tien mat 310,293,261 88,861.189 Tién gti ngan hang 7.635.324086 ___7.344.425.969 TONG CONG 7.945.617.347 __7.433.287.158 7Céng ty Cé phan Phat trién Bat déng san Phat Dat THUYET MINH BAO CAO TAI GHINH (tiép theo) vao ngay 31 thang 12:n&m 2074 va cho nam tai chinh két thic cing ngay 5. TRATRUGC CHO NGUOI BAN Tra tar6c cho nha thau xay dung cac dy an ‘The EverRich 2 va The EverRich 3 Khae TONG CONG 6 CAC KHOAN PHAI THU KHAG hai thu ti khodn thanh toan hd cho Cong ty ‘C6 phan Khu Du lich va Khach san Phat Dat - ‘Quang Ngai Kae TONG CONG Dy phéng phai thu ng&n han khé d6i GIA TRI THUAN 7. HANG TON KHO- Bat dong sn (*) Hang hoa TONG CONG $6 cudi nam 62.261 .841.392 416.000.000.000 177.261.841.392 36 cudiném 42.500.000,000 4.432.785.9987 46.932.785.997 (1.173.779.237) 45.759.006.760 $6 cubi nim 5.412.787.176.478 462.611.072 5.413,249.787.550 B09-DN S6 dau nam 442.029.714.914 442.029.714.914 ‘Sé ddu nam 43.500.000.000 1.540.237 875 45.040,237.875 —(1.080.666.470) 43.999,571.396 YN 86 déu nim 5.163.865.493.460 497.629.440 $.164:365.122-900 () Bat dong san chi yéu [a gia tri quy dat da duoc bai thang, chi phi san ip mat bang, chi phi xay dumg va 2c chi phi dau tu cho cac dy an bat dong san dang tin khai sau aay: Du én The EverRich 2 () Dur an The EverRich 3 (i) Dy an Nha Be (i) Dy an Long Thanh My (iv) TONG CONG S86 cudi nam 3.591.291.766,780 1.571.237 597.085 225.477.448.977 224.780.363.636 5.A12.787.176.478 vND ‘S6.dau nm 3.367.607.951.688 1,489,993.229.159 225.477.448.977 80.786.863.636 5.163.865.493.460 ‘Quyén str dung dt ctia dy 4n The EverRich 2 4 dugc ding dé thé chap cho khoan vay tai Ngan hang Thuong mai Cé phan Bing A (Thuyét minh sé 14 va 20). 18Céng ty Cé phan Phat trién Bat déng san Phat Dat B09-DN THUYET MINH BAO CAO TAI CHINH (tip theo) vao ngay 31 thang 12 nam 2014 va cho ném tai chinh két thie cling ngay 7. HANG TON KHO (tiép theo) Chi phi lat vay phat sinh tir c&c khogn vay va ng tai tra cho viée dén ba, giai phong mat bang, thiét ké, x2y dung, tur van, giém sat cla cdc dy én dang trién khai di duoc von héa trong nam 1a 415.407.303.684 VNB (cho nam tai chinh két thie ngay 31 thang 12 ném 2013: 420.046.312.269 VNB). Chi tiét clia céc dy an bat déng san dang trién khai vao ngay két the nm tai chink nhur sau a i) ii) (vy) Du dn The EverRich 2 Dy an nay toa lac tai s6 422 B30 Tri, Khu phd 1, Phuong Pho Thuan, Quan 7, Thanh phé Hé Chi Minh. S6 du’ cuéi nam cia dy én nay chi yéu la tién bdi thudng dat va dy ‘an nay dang duge trién khai thi cong giai doan 1 gm cac khéi nha A, B, C, D, va cdc kn6i nha nay a2 dug xay dung ong phan méng coc. Vao ngay Ket thie nam i chinh, khdi nha B da hoan thanh xong tang musi hai, khdi nha C da haan thanh va mét ‘30 oan ho khach hang @ng ky mua G& dugc ban giao. Du én The EverRich 3 Dy an nay toa lac tai Phuong Tan Phu, Quan 7, Thanh phd H3 Chi Minh. Ngay 20 thang 6 nam 2011, Cong ty é& hoan tét viee x8y dung va khan thanh dua vao sir dung cau Phi Thuan néi ign Dy an The EverRich 3 voi Khu Trung tam cla Phd My Hung. S6 dur cubi nam ciia dy an nay chi yéu bao gém tién bai thiréng dat, chi phi thigt ké, san lap mat bang va chi phi xay dung co sé ha tng. Vao ngay két thie nam {81 chinh, cac 1 dat nén cla khu biét thyr d& duoc hoan thanh va san sang cho viec xay dung va ban c&n biét thy, déng thei khdi nha A cba khy chung cu cao ting G& duro khgi cing xay dung Du an Nha Be Dy dn nay toa lac tai Xa Phuréc Kién, Huyén Nha Bé, Thanh phé H6 Chi Minh. vao ngay két thic nam tai chinh, du an chti yéu bao gdm tién béi thuéng dat va Cong ty ang trong qué trinh xin sy phé duyét quy hoach chi tiét tir c&c co quan cé thém qu ‘Din Long Thanh My Dy an nay toa lac tai Phuréng Long Thanh MY, Quan 9, Thanh phd Hé Chi Minh. Sé du cuéi nam cia dy an nay ché yéu bao gém tién bai thuréng dt. 19Céng ty Cé phan Phat trién Bat déng san Phat Dat THUYET MINH BAO CAO TAI CHINH {tiép theo) vao ngay 31 trang 12 ném 2014 va cho nam tai chinh két thie cung ngay TAI SAN CO BINH HOU HINH Nguyén gia: 86 cudi nam va sé éu nam Trong a6 Da kndu hao hét Gid tr] khdu hao ly ké: $6 abu nam Khu hae trong nam 86 cudi nam Gia tr] con lal: ‘$6 dau nam ‘sé cudi nam B08-DN vo Nha cite va May méc va Phuong tign vat xi6n trite thie bj van tai Téng cong 860.000.000 2.195.834.294 2.986 637.720 5.962.472.014 - 1,970,242.994 32,000.00 2.002.242.994 (208.215.078) (2.057.313.313) (1.737.712.719) (4.001.241 119} (34.400.004) (64.721.694) (489.106.296) (588.227.984) (240.616.082) (2.422.035.007) (2.226.819.015) (4.588.489.104) 653.764.922 78,520,981 4,228.925.001 1.967.230.904 619.984.918 13.799.287 739.818.705 41.373,002.910 20Céng ty Cé phan Phat trién Bat dong san Phat Dat THUYET MINH BAO CAO TAI CHINH (tép theo) ‘yao ngay 31 thang 12 nm 2014 va cho ndm tai chinh két thic cing ngay 10. TAI SAN VO HINH Quyén sik Phan mém dung dit may tinh Nguyén gid: ‘Sé cudinam va sé dau nam _ 118.199.556.440 718.481.036 Trong a6: ‘DE hao mon hét - 618.562.050 Gia tri hao man ly ké: 86 dau nam 1423.068.695) (615,768,876) Hao mon trong nzim {103.608.660) (84.385.565) $6 cudi nam (526.677.355) __(710.154.441) Gia tr con tai 86 dau nam 117.776.487.745 102.712.160 86 cudi nam 417.672.879.085 8.326.595 B09-DN vo Téng cong 118.918.037.476 618,562,050 (1.038.837.571) (197.994 225) (1.236.831.796) 117.879.199.905, 117.681.205.680 Quyan si dung 44t thé hign quyén dugc sir dung cdc khu dat cla Céng ty bao gdm: 1) Quyén sir dung at vo thoi han véi gid t 113.140.000.000 VNB toa lac i 96 131 Nguyén Trai, Phung 2, Quan 5, Thanh phé Hé Chi Minh, Viet Nam; va ji) Quyén si dung dat c6 thdi han vei gia tri 5.059.556.440 VNB toa lac tai Phudng Tran Phu, Thanh ph Quang Ngai, Tinh Quang Ngai, Viet Nam. Bay [a khu dat ma Cong ty ang thué voi tho’ han 49 nam ké tir ngdy 16 thang 11 nm 2008. ‘CHI PHI XAY DUNG CO BAN DO DANG 86 cudingm Khu nghi duéing Westin & Spa Cam Ranh 49,150.787.835, Khach san va Khu nghi dung N3m sao Phu Quéc 330.505.188.000 Khac 3.487.171.031 TONG CONG 183.113.146.866 VND 86 dau nam 43.387.353.945, 330.505.188.000 3.349,994.807 77.212.536,752 Chi phi I&i vay phat sinh tir c@c khodn vay va ng tai try cho vi6c dé bi, gidi phong mat bang, thiét ké va tw vén ciia dy an da duoc vén héa trong nam la 827.556.647 VNB (cho ‘nm tai chinh két thic ngay 31 thang 12 nam 2013; 926.723.314 VND), 2Céng ty C6 phan Phat trién Bat dong san Phat Dat BO9-DN THUYET MINH BAO CAO TAI CHINH (tiép theo) vao ngay 31 thang 12 nam 2014 va cho nam tai chinh két thic cing ngay 1. 12. 43. 14. ‘DAU TU VAO CONG TY LIEN KET 6 cudingm $6 du nim % Sétén % 86 tien VNB vo Céng ty Cé phan Hau te CAu My Loi CoML) 20,00 52,000.000.000 - - Céng ty C3 phn Phat trién Bat dong san Phat Dat Anh Drong(’PBAD") 48,00 45.000.000.000 48,09 45.000.000.000 TONG CONG 97.000.000.000 445.000.000.000 ‘CML 1 mot Cong ty 66 phan durgc thanh lap theo Giay Ching nhan Bang ky Kinh doanh sé 1201465247 do Se Ké hoach va Bau ty Tinh Tién Giang cdp ngay 28 thang 2 nam 2014. Van phéng dang ky ciia CML toa lac tai 2075 Hong Rang, Xa Binh DOng, Thi x4 Go Céng, Tinh Tién Giang, Viet Nam. Hoat dong chinh cila CML la dau tu xy dung cau duveng. PBAD 1a mét cong ty cd phan duoc thanh lap theo Gidy Chieng nhan Bang ky Kinh doanh sé 4103013747 do S& KB hoach va Dau tw Thanh phd Hé Chi Minn cdp ngay 20 thang 6 nam 2009. Van phdng dang kj ciia PBAD toa lac tai 367-369 An Duong Vuong, Phudng 3, ‘Quan §, Thanh phé Hé Chi Minh, Viet Nam. Hoat déng chinh cia PBAD Ia kinh doanh bat dong san. CHI PHITRA TRUGC DAI HAN VNB Sb cudt nam ‘6 dau nam Chi phi stra chara van phong 780.874.101 1.184.016.245 Chi phi quang cao trd tec. 213,588.27 213,272,888 Chi phi nha mau - 897,979,376 Chi phi khée 80,944,968 370.958.146 TONG CONG 1.075.407.3468 ___2.866.226.655 TAI SAN DAI HAN KHAG Tai sn dai han khac thé hign khodn kj quy clia Cong ty cho Uy ban Nhan dan Tinh Khanh Héa nhém thuc hién dy an Khu Nghi duéng Westin va Spa Cam Ranh. Tin thué dat phai {ra hang nam trong twang lai cia Cong ty s8 dugc tris dn vao khoan ky quy nay. VAY VA NO NGAN HAN, ND 86 cudi nam S6 du nam Vay tir ngan hang (i) 17-560,000.000_12,000.000.000 Vay tir od nhan (i) 4.000.000.000 - No dai han dén han tré (Thuyét minh sé 20) 531.121.096.000 _ 194.278.000.000 TONG CONG 612.681.098.000 22 fro * SaCéng ty Cé phan Phat trién Bat dong san Phat Dat B09-DN THUYET MINH BAO CAO TAI CHINH (tiép theo) vo ngay 31 thang 12 nam 2014 va cho rim fai chinh két thc eung ngay 14. 15. 16. "7 VAY VA NO/NGAN HAN (tiép theo) {) ay la khodin vay agén han tir Ngan hang Thuong mai C8 phan Béng A theo gidy nhan ng $6 04H3519/12 ngay 30 thang 12 nam 2013 nham mue dich tai try cho viéc xy dung dur an The EverRich 2. Khoan vay nay chiu lai sudt la 15%inam va co the han vay dén ngay 25 thang 12 nam 2014, Khoan vay dugc bao dam bang gid ti quyén sir dung 112.585 m? dat tai dursng Dao Tri, Quan Pha Thuan, Quan 7, Thanh phd Hé Chi Minh, Viet Nam. Céng ty dang trong qua trinh théa thuan voi ngan hang dé gia han thoi gian hoan ta Cac khoan vay tir c& nhan bao gdm: ‘+ Mot khoan vay ngéin han tir mot c& nhan c6 thoi han dén ngay 31 thang 10 nam 2015 nham muc dich tai try vén [uu dong cua Cong ty. Khodn vay nay chiu Iai suat 44 18%nam. ‘+ MOt khoan mun khong lai sudt tir mt c& nhan khac 6 thoi han dén ngay 30 thang 8 nam 2015 nham mye dich dau tur vao cde dy an ciia Cong ty. NGUGI MUA TRA TIEN TRUOC 'S6 du nay thé hién sé tidn Cong ty nhan ting tude tir cac khach hang theo cac hop déng mua ban can hé ofa dy an The EverRich 2 va cdc hop déng gop vén ciia dy an The EverRich 3. THUE VA CAC KHOAN PHAI NOP NHA NUOC ND 86 cudi nam 86 déu nam Thué thu nhap doanh nghiep (Thuyét minh s6 26.1) 3.881.148.122 - ‘Thué thu nhap ca nhan 157.731.800 114.710.000 TONG CONG 4.038.879.922 114,710,000 CHI PHI PHAITRA NB 86 cudinam 86 déu nim ‘Chi phi phai tra cho cac dy an 407.010.849.692 192.258.869.885 Chi phi Idi vay 105.243.207.944 €.053.300.000 ‘Cc khodn khée 344 830.936 '384.000.000 TONG CONG 212.598.888.569 23Céng ty Cé phan Phat trién Bat dong san Phat Dat BOg-DN THUYET MINH BAO CAO TAICHINH (tiép theo) vao ngay 31 thang 12 nam 2014 va cho nam fai chinh két thiic cing ngay 18. CAC KHOAN PHAI TRA, PHAINOP NGAN HAN KHAG Np 86 cudi nam ‘$6 dau nim Ky guj ngan han nhan duoc 72.425.753.000 335,753.000 hai tra ben lign quan (Thruyét minh s6 28) 46.501.572.000 - CChi phi bdo tri nhan tree cia du an va ky quy dy an The EverRich 1 19.001.003 887 15.219,583.089 hai tr cho khach hang 5.712.708.120 6.664.362.120 Kae 1.639 637.255 812.624.052 TONG CONG 145.280.674.262 28.032,322.261 19. PHAITRA DAIHAN KHAC vp $6 cudi nim 86 du nim Lai vay phai tra 1.028.772.959703 712.555.583.960 Nn&n ky quy theo Hep dng hop tac kinh doanh (HEHTKD") (*) 270.000.000.000 270.000.000.000 Trén coe nhan duge tir khdéch hang 2.219.673.527 [347 ATA.BAT TONG CONG 1,300,992.633.230 __ 986.903.038.807 (1) Vao ngay 8 thang 8 nam 2011, Cong ty 44 ky két HDHTKD co thai han 3 néim voi t6ng gif tri 18 300.000.000.000 VNB v6i Cong ty TNHH Mét Thanh vién Dich vy Quan ly Toan Tam ("Toan Tam’) lién quan dén viéc phat trién 484 can hé & Lo E va Lé L thude diy an The EverRich 2 (ede cn ho"). Theo Phu luc HDHTKD ngay 15 thang 10 nam 2013, HDHTKD dugc gia han dén ngay 14 thang 9 ndm 2016 va Toan Tam cé thé: 2, han lal phan du tur ban dau va phan loi nhuan duge xéc dinh theo mic Iai suat bang voi lai suét thye t& khoan vay trung han dure céng bé bai Ngan hang Thuong mai Cé phan Bong A tai ngdy do han; hose b. chuyén déi thanh quyén mua céin hd voi mite gid bang 80% gia ban duge cing bé bai Céng ty. ‘Van ngay két thic ky ké toan nm, s6 dir cla HBHTKD nay la 270.000.000.000 VNB. VAY VANQ DAI HAN wwe S86 cudinam ‘86 dau nam “Trai phigu phat hanh 2.064.120.480.000 2.136722.650.000 Vay dai han tur ngan hang (i) 623.923.096.000 __ 624.869.000.000 TONG CONG __2.688.043.556.000 _2.761.591.650.000 Trong dé No dai han dén han tr (Thuyét minh sb 14) 531.121.096.000 _ 194.278.000.000 No dai han 2.156,922.460.000 2.567.343.6500 24Céng ty Cé phan Phat trién Bat d6ng s4n Phat Dat BO9-DN THUYET MINH BAO CAO TAI CHINH (tiép theo) vva0 ngay 31 thang 12 nam 2014 va cho nam tai chinh k&t thie cing ngdy 20. VAY VANG’DAIHAN (tiép theo) i. Trai phiéu phat hanh HOI dng Quan tri Cong ty 04 phé duyét viée phat hdnh trai phiéu kém theo quyén mua cen ho 48 tal tro von cho vie xéy dung dy én The EverRich 2 va The EverRich 3. Chi tiét cdo trai phidu vao ngay 31 thang 12 ném 2014 nhw sau: Trdi ch Gia tri Ménh gi Ngay déo han Lai sudt YNBVNDArdi phiéu yesnam Cong ty Cé phan 270.000.000.000 2.000.000.000 Ngay31thdng 15%. ‘Bau tu Trong Tin 42 nam 2017 255.000.000.000 2.000.000.000 Ngay31thang 15% 12 nam 2017 70,000.000.000 2.000.000.000 Ngay31théng 15% 12 nam 2017 Cong ty Cé phan, 340.000.000.000 4.000.000.000 Ngay 31 thang 18%, ‘Bau tir Bach Chin 12am 2017 250.000.000.000 2,000.000.000 Ngay31thang 15% 42nam 2017 Cong tyCé phan 232.000.000.000 1.000.000.000 Ngay 31 thang «15%, Tnrng Phat Loc 12 nam 2017 99.000.000.000 2.000,000.000 Ngay31 thang gap, 42nam 2017 Cong ty TNHH 200.000.000.000 4.000.000.000 Ngay31thang 15% ‘Mot Thanh Vien 12nam 2017 Dich Vu Quan ly 18.120.460,000 2.000.000.000 Ngay31thang 15% Toan Tam (*) 42 nam 2017 Cong ty TNHH Bat 330.000.000.000 5.000.000.000 Ngay 31 thang 15% ‘Dong San Xuan 12nam 2017 Thanh TONG CONG ——_2.084.120.460.000, (©) Trong nam, Cong ty 64 hoan tra mat s6 trai phiéu nam gitr bai Gong ty TNHH Mot Thanh Vién Dich Vu Quan ly Toan Tam bang cach cn try céng ng phai thu phat sinh tir vige chuyén nhurong mét phan du én Long Thanh My va mot sé can hé iia dy an The EverRich 2 voi tong 56 tidn Ia 72.602.190.000 VND. Vey dat han tie ngén hang Vay dai han tir ngn hang thé hién cdc khoan vay dugc thé chap bang quyén sir dung dat clla Céng ty tai duong 820 Tr, phudng Phd Thuan, Quan 7, Thanh phd Hé Chi Minh ter Ngan rang Thuong mai Cé phan Bing A v6i muc dich tai tre vén cho viee xay ‘dung c&c dir én clia Céng ty bao gdm Dur an The EverRich 2 va The EverRich 3 va tai tra von lyru dong cila Cong ty. Chi tiét cla cc khodn vay nay nhu sau: 25Céng ty Cd phan Phat trién Bat déng san Phat Dat THUYET MINH BAO CAO TAI CHINH (tiép theo) vao ngay 31 thang 12 nam 2014 va cho nam tal chinh két thue eung ngay 20. VAY VANQ’DAI HAN (\iép theo) fi, Vay dai han tengan hang (tiép theo) Hop déng vay Hop ding vay #6 H3504/12 ngay 22 théng 2 ném 2011 Hop ding vay s6 H3507/12 gay 16 thang 6 nam 2014 Hop dbng vay sé H3501/12 ngay 28 thang 12 nam 2010 Hop é8ng vay s6 3889/12 ngay 15 thang 9 nam 2010 Hop ding vay s6 H3503/12 gay 13 thang 4 n&m 2011 Hop déng vay sé H3510/12 ngay 19 théng 1 nam 2012 Hop ding vay s6 H3497/12 ngay 12 thang 8 nam 2010 Hop dbng vay s6 H3519/12 gay 22 thang 8 nam 2012 Hop ding vay s6 H3634/12 ngay 18 thang & nam 2014 Hop déng vay s6 H3532/12 gay 17 thang @ nam 2014 Hop ééng vay s6 H3531/12 ngay 20 thang 5 nam 2014 Hop dng vay 86 H3533/12 ngay 18 thang 8 nm 2014 TONG CONG Trong a6: Ng dai han dén han tri $6 cudi ném YN 176.452.000.000 182.680.000.000 93,756.096.000 61.756.000.000 585.567.000.000 44.175,000.000 23.187,000.000 24,930,000.000 5.650.000.000 3.200,000.000 41,500,000.000 1.070.000,000 623.923,096.000 531.121.096.000 Tho? han vay ve ngay déo hen 5 nam ké tly ngay 22 thang 2 nam 2011 va hoan tra hang quy bat dau ké tu ngay 22 thang § nam 2014 5 nam ké tly ngay 15 thang 6 nam 2011 va hhoan tra hang quy bat dau ké tu: ngay 15 thang 9 nm 2014 5 ném ké tle ngay 29 thang 12 nam 2010 va hoan trd hang quy bat du ké te ngay 29 thang 3 nam 2014 5 nam ké tty ngay 15 théng 9 nam 2010 va hoan tré hang quy bat dau ké tt ngay 15 thang 12 nam 2013 5 nam ké ty ngay 13 thang ¢ nam 2011 va hoan tra hang quy bat dau ké tl ngay 13 thang 4 nam 2014 3 nam ké tly ngay 19 thang 1 nam 2012 va hoan tr hang quy bat ddu ké tty ngay 19 thang 4 nam 2014 5 nam ké ty ngay 12 thang 8 nam 2010 va hhoan tra hang quy bat Au ké ti ngay 12 thang 11 nam 2042 5 nam ké tte ngay 22 thang 8 n&m 2012 va B09-DN Lal sudt 15% Inam ti ngay 2 thang 5 nam 2012 18%leam tie ngay 2 thang 5 nam 2012 15%Mnam te ngay 2 thang 5 nam 2012 18%inaim tir ngay 2 thang 5 nam 2012 15%Inam tir ngay 2 ‘thang § nam 2012 159!nam ty ngay 2 thang 5 nam 2012 415% Inam tty ngay 2 thang § nam 2012 tr 13% én 18%/nam toe hoan tra hang quy bat dau ké tir ngay 22 thang 8 nam 2015 ngay 22 thang 8 nam 2012 28 3 nam ké tle ngay 18 thang 8 nam 2014 va hoan tra cubi tha han vay nam ké tir ngay 17 thang 6 n&m 2014 va hoan tra vao cudi thoi han vay ‘3 nam ké ty ngay 30 thang § nam 2044 va hoan trd vao cu6! thoi han vay 3 nam ké tl ngay 18 thang 8 nam 2014 va hoan trd vao cui thé! han vay 10.5%inam tw ngay 18 thang 8 nam 2014 ‘1196inam ty ngay 17° thang 6 nam 2014 41%lnam tir ngay 30 thang § nam 2014 10.5%indm tir ngay 18 thang 8 nam 2074Céng ty Cd phan Phat trién Bat dong san Phat Dat BO9-0N THUYET MINH BAO CAO TAI CHINH (tiép theo) vao ngay 31 thang 12 ném 2014 va cho nam tai chinh két thuc cung ngay 21. VON CHU SO HOU 24.1 Tinh hinh thay d6ivén chi sé hou vn Loi nhuén Thing dtr Quy dau tw Quy de phong sau thu vén 6 phan vén 6 phan phat trién faichinh §——chua phan phdi Téng cong Nam tree: 86 au nam 1.302.000.000.000 12,000.000.000 48.742.34.076 —24.971.250.000 38.922.385.850 1.426.035.949.926 Lol nhuan thuan trong nm - : : = -2.341.843.404 —-2.341 843.404 Thu lao HOi déng Quan te : : : : {244,000.000) (844,000.00) 86 cudi nam 1.302.000.000.000 __12.000.000.000 __48.742.334.078 __24.371.250.000 __40.420.209.264 1.427.533.793.330 Nam nay: 6 dau nam 1,302,000,000.000 12,000,000.00048.742.334.078 24.371,250.000—40.420.208.284 1.427.533.793.330 Loi nhuan thuan ‘rong nn - - - = 41.642.208.07341,642.286.973 Thit lao Hei dng Quan tr = - - = ___(882,000.000} (282.000.000) 86 cui nam 1.302.000.000,000 __12,000.000.000 _48.742.334.076 __ 24.371.260.000 __81.180.506.227 1.468.294.060.303 a7Céng ty Cé phan Phat trién Bat dong san Phat Dat B09-DN THUYET MINH BAO CAO TAI CHINH (tiép theo} va0 ngay 31 thang 12 ném 2074 va cho nam tai chinh két thie ong ngay 21. VON CHU SO HiTU (tiép theo) 21.2 Cé phiéu phé thong S86 cudi nam $6 dau nim C6 phy C6 phiéu ‘86 long cb phigu duoc phép phat hanh 130,200,000 130.200.000 'S6 lugng cé phiéu 44 phat hanh va duge gop von dt . 130,200,000 130,200.00 C6 phibu phé thong 130,200,000 4¥30.200.000 21.3 Lal trén cé phiéu $6 cudi nem 86 déu nim LLgi nhuan thudn phan bé cho 8 dong sé hitu 66 phiéu phé thong cia Céng ty (VNB) 41,642.296.973 2.941.843.404 '85 hong o8 phd ph8 théng iu han binh quan trong nam (63 phiéu) 130.200.000 Lai co ban trén ¢6 phiéu (VND) (Ménh gid: 10.000 VNBV66 phiéu) 320 18 Lai suy giam tren ¢6 phigu 320 8 Lai suy gidm trén cé phiéu chura bao gdm céc anh huéng ctia quyét dinh chia 8 tire béing 66 phieu nhu 43 tinh bay tai Thuyét minh s6 32 vi Céng ty chwra thu hién viée chia cé tike nhu 44 néu vao ngay cia bdo cdo tai chinh nay. DOANH THU BAN HANG VA CUNG CAP DICH VU vn Nam nay Nam tree Doanh thu ban oan no 332.976.352.075 - ‘Doan thu ban bat dong san 775.926.363.636 - Doanb thu cung cp dich vu 6.378.929.091 __39,618.336.303, TONG CONG 415.281.644.802 __39.618.336.303 23. GIA VON HANG BAN VA DICH VU CUNG CAP vn ‘Nam nay Nim trebe Gia vin can ho 280.799.456.964 : Gia vin bat dong san dau te '56.006.500.000 - Gid vén dich wy cung cp 35.018.368 _ 12.033.494.192 TONG CONG 336.840.975.332 __12.033.494.192 24. THUNHAP KHAC VNB Nam nay Nem tree Cac khodn tién phat hep ding nhan durge 1.436,891.612 5.313.593.345 Kae 91.209.411 _ 295.302.2609 TONG CONG 1.528.101.023 5.608.895.6144 28Céng ty Cé phan Phat trién Bat dng san Phat Dat B09-DN THUYET MINH BAO CAO TAI CHINH (liép theo} vao ngay 31 thang 12 nam 2074 va cho nim tai chinh két thc cing ngay 25. CHI PHI HOAT DONG KINH DOANH THEO YEU TO. np Nam nay Nam trate Chi phi nian cong 14,092.232.43913.459,593.430 Chi phi dich w mua ngoai 7.201.343.857 6.927.193.327 Chi phi khau hao va khdu trir tai sn cd din (Thuyét minh sb 8 va 9) 786,222 219 1.232,607.956 ‘Chi phi khac 2.867.122.376 6.019.970.2641 TONG CONG 24.946.920.891 __27.639.364.983 26. THUE THU NHAP DOANH NGHIEP Thué suat thu thu nhap doanh nghigp (‘thué TNDN') 4p dung cho Cong ty l& 22% igi inhuain chiu thué (niém 2013: 25%). Bao co thué cia Gong ty sé chiu sy kiém tra cia eo quan thué. Do viée ap dung luat va cc qui dinh vé thué cé thé duge gii thich theo nhiéu cdch khac nhau, s6 thué duc trinh bay tron bao cdo tai chinh co thé sé bi thay di theo quyét dinh cui cing cia co quan thu. Taué TNDN hign hanh phai td duge xéc dinh dua trén thu nhap chiu thué cba nam tai chinh hign hanh. Thu nhdp chiu thué cla Cong ty khdc véi thu nhap duac béo co trong bao cdo két qua hoat dong kin doanh vi thu nhap chiu thué khong bao gém cae khodn muc. ‘thu nhap chiu thué hay chi phi duge khdu trv cho muc dich tinh thué trong cdc néim tal cchinh khac va cling khéng bao gém céc khoan muc khong phdi chiu thué hay khong duge ktvdu triz cho muc dich tinh thud. Thué TNDN ign hanh phai tr cia Céng ty dizec tinh theo. thué sudt d8 ban hanh dén ngay két thac nam tai chinh, 26.1 Thué TNDN hién han Dudi day la bang déi chiéu gitra thu nhap chiu thué va Igi nhuan ké todn duoc bdo cao. ‘trong Bao cao két qua hoat déng Kinh doanh: NB Nbr nay Nam treb Loi nan ké toan tree thué 63.541.691.762 3.864.945.5644 Bid chinn Chi phi khong duro khéu triv 546,466,366 569,108.030 ‘Thu nhap chju thué da diéu chinh truéc chuyén 1 $4.088.158.128 4.434.053.5748 8 ti hoat déng kinh doanh bat dong sn nim true chuyén sang (913.819.624.867) - Thu nhap chiu thué wée tinh sau chuyén iS 140.268.533.261 4.434.053.574 Chi phi thué TNDN hign hanh 6c tinh 8,859.077.318 4.108.513.394 ‘Thué TNON phai thu dau nam (6.369.513.844) (8.941.808. 858) Thué TNDN €3 nop trong nam 6.237.173.169) __(2.536.318,380) ‘Thué TNON phai tra (phai thu) cuéi nim 2.252.290315 —_(6.369.613.844) Trong a6: Thué TNDN phai tra cudi nam 3.881. 148.122 - Thue TNDN phai thu cuéi nim (1.628.857.807) (9.969.613.844) 29Céng ty Cé phan Phat trién Bat déng san Phat Dat B09-DN THUYET MINH BAO CAO TAI CHINH (tiép theo) vao ngay 31 thang 12 nam 2074 va cho nam tai chinh kat thc cing ngay 26. 26.2 28. ‘THUE THU NHAP DOANH NGHIEP (tiép theo} Thué TNON hoén igi Cong ty 48 ghi nhan tai sn thué thu nhap hodin lai va cdc biém dong trong nam béo c4o va nam tréc nhu sau: VNB Béo cdo két qué Bang cén d5i ké ton hoat dong kinh doanh Sécuéinim — $6 déu nm Nam nay, Nam tree Lé tinh thué chuyén sang céc nam sau 3.040,817.471 (3.040.217.471) _(414.588.746) ‘Tai san thué TNDN hoan lai = 3.040.317.4714 ‘Chi phi thué TNDN hodn [ai (3.040.317.471) __ (414.588.746) ‘THONG TIN THEO BO PHAN Hoat déng kinh doanh chinh cla Céng ty fa kinh doanh bat dong sn va doanh thu chi yéu eda Cong ty ta tir hoat dong nay. Béng thoi, céc dy an tao ra doanh thu cla Céng ty toa lac trong anh thé Viet Nam. Do 46, Ban Téng Gidm 6c Céng ty tin tuémg rng viee trinh bay ‘thong tin theo bé phan la khong dye yéu cu NGHIEP VY VA SO DU VOI BEN LIEN QUAN. ‘Cac nghigp vy voi cdc cong ty 06 lién quan bao gém tat ca cc hgh ws diroe twz Pen a voi cdc céng ty ma Céng ty c6 mdi lin két théng qua quan hé dau tu, nhan du ter hoa théng qua mét nha dau tur chung va do d6 sé la thanh vien ciia cung mat Cong ty. Ngbigp vy chi yéu v6i céc ben lién quan trong nam nhu sau: VND Cae bén tién quan ‘Méi quan hé N6i dung nghiép vu Gia try (Ong Nouyén Van Bat Téng Giém abc Cho vay 48.358.572.000 Vao ngay két thic ky ké toan nam, khoan vay bén lién quan dug thé hién nhu sau: VND Cac bén lien quan M6i quan hé N6i dung nghiép vu Gid th Ong Nguyén Van Dat Tang Giam déc¢ ‘Cho vay 46.501.572.000 30Céng ty Cd phan Phat trién Bat dong san Phat Dat B09-DN THUYET MINH BAO CAO TAI CHINH (tiép theo) ‘yao ngay 31 thang 12 nam 2014 va cho nm tai chinh két thi cong ngay 28. 29. NGHIEP VU VA SO DU’ VOI BEN LIEN QUAN (tiép theo) ‘Thu nhap clla cae thanh vien H6i dbng Qué tri va Ban Téng Giam 6c trong nam nhu sau vo Nam nay Nam trade Hi déng Quén ti Thi lao va thing 6650 850.000 612.000.000 Ban Téng Giém B6o Luong va thuéng 2.747.700.000 2,684.425.000 TONG CONG 3.266.426.000 CAC CAM KET DAUTU ‘Vao ngay 31 thang 12 nam 2014, theo cac hop dong xay dyng da ky két, Cong ty 06 khoan cam Ket voi sé fén la 394.587.216.632 VNB (ngay 31 thang 12 nam 2013: 329.795.275.200 VND) cha yéu lien quan dén vide xay dung céc e&n ho chung cur va phat trién co so ha {ng cho cde ¢éng trinh xay dung dé dang. Ngoai ra, Cong ty edn 66 khodn cam két v6i s6 tién 18 173.400.000.000 VND (ngay 31 thang 12 nam 2013: 173.400.000.000 VNB) fién quan dén viéc gop vén du tu vao mot cong ty lien k&t, Cong ty C6 phn Phét trn BAt dong san Phat Bat Anh Duong, Id mot cong ty ob phan duoc thanh lap & Viet Nam. MUC BICH VA CHINH SACH QUAN LY RUI RO TAI CHINH ‘No pial tra tai chinh eta Cong ty chd yéu bao gém céc khodn vay va ng, cae khodn phai trl Aguéi ban va cdc khoan phai tra khdo. Myc dich chinh cia nhéng khoan ng phai tré tai chinh nay la nhaim huy dng ngudn tai chinh phuc vy cac hoat dong cia Céng ty. Tai san tai chinh cda Céng ty bao gdm cac khodn phai thu khdch hang, cdc khon phai thu khdc, tién. ‘mat phat sinh tryc tiép ti hoat dong cita Cong ty. Céc ri ro tai chinh chd yéu cia Cong ty bao gdm rii ro thj truéng, tii ro tin dung va rai ro thanh khodn. Nghiep vu quan ly ri ro fa nghiép vu khong thé thidu cho toan 66 hoat déng kinh doanh oa Cong ty. Cong ty da xay dung hé théng kiém soat nham dam béo sy can bang & muc hop 1 giffa chi phi niiro phat sinh va chi phi quan ly rii ro, Ban Téng Giém dc lien tue theo di ‘uy trinh quan ly ri ro ciia Cong ty a8 dam bao sy can bang hyp ly git ni ro va kiém soat iro. Ban Téng Gidm 6c xem xét va théng nhat ap dung ec chinh sch quan by cho nhimg rd fo n6i tren nhur sau 3tCéng ty C6 phan Phat trién Bat déng san Phat Dat B09-DN THUYET MINH BAO CAO TAI CHINH (tip theo) yao ngay 31 thang 12 ndm 2014 va cho nam tai chinh két thac cing ngay 30. MYC DICH VA CHINH SACH QUAN LY RUI RO TAI CHINH (tip theo} Réi ro thi trximg Ri ro thj trxémg ka ri ro ma gid tri hop ly ela cdc lung tien trong turong lai cika mot cong ‘oy tai ehinh sé bién dong theo nhGing thay déi ctia gid thi trong. Gia thi tndng c6 bbn loat ‘i ro: ri ro Iai suat, rii ro tién t6, ruil ro vé bat dong san va ri ro vé gia khac. Cong cu tai chinh bi énh hugng béi rUi ro thi trong bao gom cdc khodn vay va ng, tidn gill va cae khodin dau tu. Cac phan tich d6 nhay nhur duge trinh bay duéi day lign quan dén tinh hinh tai chinh cua Cong ty tai ngay 31 thang 12 nam 2014 va nam 2013. Cac phan tich 36 nhay nay d& dvoc lap trén co’ sé gia tr céc khodn no thud, ty Ie gia cae khodn ng ¢6 Iai suat ¢6 dinh va cac khoan ng co Iai suat thé ndi va ty I6 twong quan gita ‘cé¢ céng cu tai chinh 66 g6c ngoai té I khong thay dai. Ki tinh ton eée phan tich 46 nhay, Ban Téng Gidm déc gid dinh rang > 6 nhay ciia bang can di ké toan lién quan dén cdc tai san tai chinh va ng phai tr (ai cchinh; > 4 nhay cia céc khodn muc c6 lién quan trong béo céo két qua hoat déng kinh doanh bj anh huong bot céc thay adi trong gid Ginh vé di ro thi tréng tuong ting dva tren cc tal sain tai chinh va ng phai trd tai chinh ma Cong ty n&m git tai ngay 31 thang 12 nim 2014 va néim 2013. Roi ro Iai sudt Rui ro lai suat la nil ro ma gid tri hep Iy hoe cac ludng tin trong turang lai cla mot cong cy tai chinh s& bién dong theo nhing thay doi cia Iai suat thi turéng. RUi ro thi truéng do thay 46i Iai sudt ctia Cong ty chi yéu lién quan dén tién, vay va ng cla Cong ty. Céng ty quan Ij ri ro lai sudt bang cach phan fich tinh hinh canh tranh trén thi truéng d& 66 durge cc Iai suat ¢6 Iai cho myc dich cla Céng ty va vn nam trong gidi han quan ly ri rocia minh, D6 ahay di vor tai sudt Vai gia dinh la cdc bién sé khéc khong thay d6i, khi li sudt thi tru’ng tng hotic giém 2% thi chi phi tgi vay ctia Céng ty s€ tang hode gidm v6i sé tién Id. 48.198.299.965 VND (ngay 31 thang 12 nam 2013 la 60.262.554.898 VNB). Chi phi lai vay phat sinh tir cdc khodn vay va ng nay cia Céng ty chi yéu nhm tai tro cho vie xay dung cdc dur an cia Cong ty nén phan I6n dugc vin hoa vao gid tri eée du én, Ruiro ngoai te Rai ro ngoai t6 [a ri ro ma gla ti hop IY hoa cae ludng tién trong twong lai ciia mot cong oy tai chinh sé bién dong theo nhimng thay d6i cua ty gid héi doai Céng ty it chiu rii ro. do thay di cila ty gia héi doai vi Cong ty sir dung VNB la don vi itn té chinh trong cdc hoat ‘dng ota Cong ty Rai ro vé bat dong san ‘Céng ty 44 xac dinh dug rii ro lién quan dén danh muc dau tu bat dong s4n bao gém: » chi phi cla cdc dy 4n 06 thé tang néu oO sw cham tré trong qua trinh trién Khai dye an va » gid tr hop ly cila danh muc dau tu' bat dong san co thé giam sut do cac yéu 18 co ban Ua thi trrong va nguoi mua. Céng ty thué cac chuyén gia cd vén chuyén vé ce yeu cu lap ké hoach ey thé trong pham vi dy én nham gidm thidu cdc rai ro 6 thé phat sinh trong qua trinh tin khai dy an. 32Céng ty Cé phan Phat trién Bat dong san Phat Dat BOs-DN THUYET MINH BAO CAO TAI CHINH (tiép theo) ‘vao ngay 31 théng 12 nam 2014 va cho nam tai chinh két thie cung ngay 30, MUC DICH VA CHINH SACH QUAN LY RUI RO TAI CHINH (tiép theo) Rai ro thi trong (tiép theo) Rai ro tin dung Rai ro tin dung [a rii ro. ma mot ben tham gia trong mot cong cu tal chinh ho&e hop ding khach hang khong thc hién cdc nghia vy cla minh, dan dén tin that vé tai chinh. Céng ty 6 ri ro tin dung tiv cae hoat dong kinh doanh céa minh (chd yu ai vei cdc khodn phai thu khach hang} va tir hoat d6ng tai chinh cla minh, bao gdm tién giri ngan hang. Phdi thu khdich hang ‘Chinh sich ban hang ota Cong ty 18 thu trudc it nhat 70% tdng gi ti hop déng tude khi ban giao cn hd cho khach hang va phan cén lai khach hang sé tré khi Cong ty hoan tat cdc. thi tuc lién quan dén cin hé (cp sey chimg nhan quyén sé hu can hd). Cong ty nhan thay mutc 06 tap trung ri ro tin dung di véi khodn phai thu khach hang la thé. Tién gai ngan hang Cong ty chi yéu duy trl sé dur tién gi tai céc ngan hang duge nhigu nguéi biét dén & Viet Nam, Riii ro tin dung d6i véi s6 du tén gif tai cde ngan hang duge quan ly boi bé phan ké toan eda Cong ty theo chinh sach ciia Cong ty. Céng ty nhén thay mic 46 tap trung ri ro tin dung di v6i én gir ngan hang la thdp. Ri ro thanh khoan Rai ro thanh khodn [a rii ro Céng ty gap khd khéin Khi thurc hién c&c nghia vy tai chinh do thiéu von. Roi ro thanh khoan eta Cong ty chi yéu phat sinn tu viée cdc tai san tai chinh va ing phai tré tai chinh ¢8 cac thoi diém déo han ech nau, Cong ty giém sét ni ro thanh khodin théng qua viée duy tri mét rong tién va cac khodn vay gan hang 6 misc ma Ban Téng Giam déc cho la di a8 dap ting cho cée hoat dong ola ‘Cong ty va dé gidm thiéu Anh hydng ca nhéng bién dong va ludng tn.Céng ty Cd phan Phat trién Bat déng san Phat Dat THUYET MINH BAO CAO TAI CHINH (tiép theo) vac ngay 31 thang 12 ném 2014 va cho nam tai chinh kat thie cing ngay 30, MYC BICH VA CHINH SACH QUAN LY RUI RO TAI CHINH (tiép theo) Rui ro thanh khoan (tiép theo) Bang ou6i day t8ng hop thoi han thanh toa cia cée khoan ni tren co’ s& duege chit khdu. BO9-DN 1 phai tra tal chinh cia Cong ty dua trén cac khoan thanh todn dy kién theo hep céng NB Twa théng — Tirtrant nim == Tirtr6n Bim — Tie trn 3nBm Bi ow Me ndo Dui 3 thang bn 12 thang din 2 nam dn 3nd din 5nam Téng cong 86 cudi nam Vay varng + 287.767.321.909 354.913.774.091 73,072.000,000 __19.730,000.000 = 706.483.096.000 ‘Trai phibu phat haoh : : - > 2.084.120.460,000 = 2.084.120.460.000 Pha tra nguéi ban + -48.616.226.171 : : * ~~" 48.818.228.171 Phi trd kh. - 145.280.674.282 : : - > 145.280 674.282 ‘Chi phi phi tra + 212.598.888.560 : : : - _ 212.596.888.569 hai tré dai han knae : : + 148.986.452.861 _1.152.923.862.705 = 1.301.308 305.586 TONG CONG = 862.283.190.914 954.019.774.091 221.457.452.981 9.298.774.312.705 = 4.475.408 650.568 86 ddu nam = 28,197.000.000 178.081.000.000 381.856.000.000 _78,935.000,000 = _ 636.888.000.000 : : = 360.722.850.000 1.448.000.000.000 330.000.000.000 2.136.722.850.000 Phai tra nguéi ban = 30.223,300.182 - : - + 30.223.300.182 Phditrd khBc 2.219.698.2008 812.624.052 : - = 23.032,322.261 Chi phi phai tra = 98.696.163.885 - : - - _93.696.163.885 Phi trd dai han kha : : = _13.893.296.954 349.181.055.847 619.481.271.788 982.555.563.900 TONG CONG 22,219.698.208 _ 157.928.097.119 _ 178.081.000.000 726.271.886.354 1.874.116.055.847 949.481.271.759 _3,908.099.009.288 Céng ty cho fang mic 4 tap trung ri ro déi véi viée tra ng 1a thdp. Ban Téng Gidm déc tin rng Céng ty 6 8 kha nang tiép cn cdc nguén vén va ac khodn vay d 34 nN han thanh toan trong véng 12 thang a8 tai tue voi cdc bén cho vay hién tai,Céng ty Cé phan Phat trién Bat déng san Phat Dat BO9-0N THUYET MINH BAO CAO TAI CHINH {tiép theo) va ngay 31 thang 12 n&m 2014 va cho nam tai chink két thuc cling ngay 31. TALSAN TAI CHINH VA NQ PHAI TRA TAI CHINH Bang cudi day trinh bay gia tr ghi sé va gid ti hep ly ola cdc cdng cu tal chinh dizgc trinh bay trong b&o cdo tai chinh cla Céng ty: vn id tr 88 sch Gis ti hop $6 cudiném 86 ddu nam $6 cudi née 86 dau nem Gia gbe Dy phong Gié gbc ve phong Tai san tai chinh Phaithu khach hang 157.246.562.636 = 97,804.117.163 - 187.246.982.638 97.804.117.163 Phal thu khae 46.932,785.997 (1.173.779.2387) 45.040.297.875 —(1.040.666.479) 486.759.006.760 43.999.871.266 Tien 7.945.617.347 > ___7.433.287.168 + ___7.945.617.347 __7.433.287.188 TONG CONG 242.124.965.980 __(1.173.779.237) __ 180.277.642.196 __(1.040.666.479) 210.951.186.743 149.236.975.717 vn Gié tri s8 sch id ty hop Sé cudtnam 86 dau nam $6 cudiném Ng phai tra tai chinh Céc khogn vay va ng Trai phiéu phat hanh Phai tr8 nguéi ban Gée khodn phai tr, phai ndp khdc Chi phi phat tea Phai trd cai han khée TONG CONG 706.483.086.000 636.869.000.000 705.483.096.000 2.084.120.460.000 2.136.722.650.000 2.084.120.480.000 46.616.226.171 30.223.309.18246,616.226.171 145.280.674.262 23.032.322.261 145.280.674.262 212.598.888.569 98.696.163.885 212.598.888.569 1.301,309.305,565 __ 982.856.563.950 _1.301.309.305.566 4.475.408.650.568 3.908.099.009.288 4,475.408.650.568. 35 636.869.000.000 2.136.722,650.000 30.223 309.182 123.032.322.261 98.898. 163.885 982.555.563.960 3.08,099.009.288Céng ty Cé phan Phat trién Bat dong san Phat Dat B02-DN THUYET MINH BAO CAO TAI CHINH (tip theo) yao ngay 31 thang 12 nam 2014 va cho nam tai chinh két thic cing ngay 3. TAI SAN TAI CHINH VA NO PHAI TRA TAI CHINH (tiép theo) Gia tri hop Ij ila cde tai san tai chinh va no’ phai tré tai chinh duro phan anh theo gid tri ma cong cy tai chinh c6 thé duro chuyén Bi trong mot giao dich hign tai gitra cdc bén tham gia, nngoal tru trxdng hop bat bud phai ban hoae thanh ly. Céng ty sir dung phurong phap va gid dinh sau day d8 u6e tinh gid tri hop Wy © Gid tri hop ly cia tién mat va tién giri ngn han, céc khoan phai thu khach hang, cae kod pl 8 rgutbn, cdc Khoa vay va gan han va cac khoan ng phai tra ngan han khae tong dueng voi gid tri ghi $6 ca cdc khodn myc nay do nhéng céng cu nay 6 ky han ngén. © Gia tr hop IV cilia c&c khoain vay va no’ dai han va cac khon cae ng phai tra tai chinh dai han khac chu duc xae dinh do thiéu cdc thong tin cn thiét va thich hop trong vie xac inh gid tri hop ly. Do do, gia tri hop ly eta cac khoan nay durac trinh bay bang gid gc. ‘SY KIEN SAU NGAY KET THUC NAM TAI CHINH Theo Nghi quyét Bai hoi déng cb dong bat thudng s6 01, BBH-BHDCDBT.2015 ngay 9 thang 1 nam 2015, cdc o8 déng cla Céng ty 44 phé duyét viéc chia 5% cd tite bang cd phiéu va phat hanh them 65,100.00 6 phiéu phd thong voi ménh gia méi ob phiéu 12 10.000 VNB cho cdc 6b dong hién hétu ctia Cong ty voi ty 16 thyc hién quyén [a 2:1 (nghia la c6 dong so” hi 2 6 phidu's& nhn duge 1 quyén mua) nham tang von diéu 16, phuc vu hoat é¢ng dau tu va phat tign cac dy én cia Cong ty, Khéng 06 sy kién trong yéu nao khdc phat sinh sau ngay két thic nam tai chinh 66 anh huéng trong yéu hoge co thé gay anh huong trong yéu dén hoat déng cua Cong ty va két ‘qua hoat dong kinh doanh cia Cong ty. Pham Quang Trung Ngo Thay Van Nouyén Van Sat Nguoi lap Ké ton treéng “Téng Giém déc Ngay 28 thang 2 nam 2015 36 wie 98