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    VIC-17-Q3-Unaudited Consolidated Financial Statements

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    Ines Clothing

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    Tap doan Vingroup — Céng ty CP BAO CAO TAI CHINH HOP NHAT GIG NIEN DO ‘QUY Il NAM 2017 Tap doan Vingroup ~ Céng ty CP Myc Lyc Théng tin chung Bé0 edo cila Ban Giém aéo Bang cn a6i ké toan hop nhat gitra nién 49 Béo cdo két qua hoat dng kinh doanh hop nhdt gitra nién a Bao edo luu chuy&n tién t@ hgp nhdt gitta nién a Thuyét minh béo edo tai chinh hop nhét gitra nién a Phy Wwe: ‘Co cu 18 chire tal ngay 30 thang 9 nam 2017 (Giai trinh bin ang két qua kinh doanh so véi kj truge Céc chi sé tai chinh Trang 1-2 10-11 12-50 51-54 55 56 Tp doan Vingroup - Céng ty CP THONG TIN CHUNG CONG TY Tap Goan Vingroup - Céng ty CP (‘Céng ty’) té mot cong ty cB phn diye thanh lép tai Vigt Nam theo Gidy ching nh@n dng kj kinh doanh s6 0103001016 do Sé Ké hoach va Dau tw thanh phd Ha NOi cép vao ngey 3 thang § nim 2002 va duge ofp iai Gidy chang nhén ding ky kinh doanh s6 0101245486 vdo ngdy 12 thang 5 nam 2010. Céng ty sau do nhan duoc cdc Gidy ching nan dang ky kinh doanh siva dBi véi lan gin hat a Bn thir 63 duge c&p ngay 28 thang 2 nam 2017. C6 phigu cia Céng ty 48 dugc chinh thirc giao dich tal $6 Giao dich Ching khodn thénh phé H8 Chi Minh ké tir ngay 9 mang 9 nam 2007 theo Quyét dinh s6 106/QD-TTGDHCM do Giam déc Sé Giao dich Ching ‘khodn thanh phd H8 Chi Minh kj ngay 7 thang 9 nm 2007. Hoat dong chinh cla Céng ty trong kj la dau ty, xty cyng va kinh doanh bat dng sé; tién hah cfc hoat Brg huy ang vén, abu tu gop vn; va cung cp cde dich vu hah chin van phong ting hop. Hoat dong chinh clia céc céng ty con trong ky duge trinh bay tai Phy lye 1. ‘Céng ty o6 try sé chinh tai s6 7, étréng Bang Lang 1, khu d6 thi sinh thal Vinhomes Riverside, phuéng Viet Hung, quén Long Bién, thanh phé Ha NO, Viét Nam. Cong ty cé mét chi nhanh 6 dia chi tai s6 72, phd Lé ‘Thanh Tén va 454, phd LY Ty Trong, phutng Bén Nohé, quan 1, thanh phé Hd Chi Minh, Viet Nam. HOI BONG QUAN TRI Céc thanh vién Hi dng Quan tr trong ky va vao ngay lap bdo edo nay nhu sau: ‘Ong Pham NnatVugng Chi tch Ong Lé Khéc Higp Phé chi ich Ba Pham Thay Héng Ph6 oh ih Ba Pham Thu Huong Pho chi tich Ba Nguyén Digu Linh Pho ohio ‘Ong Ling Chung Yee Roy Thanh vién Ba Mai Huong Noi Thanh vien Min nhigm ngay 20 thang 4 nam 2017 ‘Ong Nguyén Vigt Quang Thanh vign BB nhigm ngay 20 thang 4 nm 2017 ‘Ong Mare Villiers Townsend Thanh vien ‘Ong Joseph Raymond Gagnon Thanh vien BAN KIEM SOAT Céc thanh vign Ban kiém soat trong ky va vao ngay lap bao odo nay nhu sau: Ong Nguyén Thé Anh Trwéng ban ‘Ong Dinh Ngoc Lan ‘Thanh vin Ba BS Thj Héng Van ‘Thanh vien 88 Nguyén Thi Van Trinh Thanh vig Min nhigm ngay 26 thang 4 nam 2017 Tap doan Vingroup - Céng ty CP THONG TIN CHUNG (tiép theo) BAN GIAM DOC (Cae thanh vién Ban Giam déc trong ky va vao ngay lap béo céo nay nhu sau Ba Duong Thi Mai Hoa Téng Giam ac Ba Mai Hong Ni Phé Téng Giém abe Ong Pham Van Khong Pho Téng Gtém abe Ba Nauyn Thi Diu Phé Téng Gidm abc Ba Duong Thi Hoan Ph6 Téng Giam ac NGUOI DAI DIEN THEO PHAP LUAT Naw dai dién theo phap lugt eda Céng ty trong ky va vao ngay lp béo céo nay la Ba Duong Thi Mai Hoa. ‘Tap doan Vingroup - Céng ty CP BAO CAO CUA BAN GIAM BOC. Ban Giam 6c Tap doan Vingroup - Céng ty CP (‘Cong ty’) trinh bay b4o edo nay va béo cdo tai chinh hop hat gia nién 46 eta Cong ty va eae eéng ty con (sau Gay ggi chung Ia "Tap don") cho Quy Ill nam 2017. TRACH NHIEM CUA BAN GIAM BOC B61 VOI BAO CAO TAI CHINH HOP NHAT GIA NIEN DO. Ban Gidm déc chiu tréch nhigm dim bao bao cdo tai chinh hgp nhét gitta nién 66 cho ting gai doan tai chin phan anh trung thyc va hep I tinh hinh tai chinh hop nh&t gitra nién a, két qua hoat dong kinh doanh hop nhat gitra nién 46 va tinh hinh kru chuyén tién t@ hop nht gia nién d6 eda Tap dean. Trong qua trinh ap bao céo tai chinh hop nhdt gitra nién 4 nay, Ban Gidm ac cn pha > Iva chon ec chinh sdch ké todn thich hop va ép dung cdc chinh sch nay mét och nhét quan; > thye hin cée dénh gid va ude tinh mét cdch hop If va than trong: > néu r5 cic chun myc ké todn ép dung cho Tap Goan 6 duoc tuan thi hay khéng va tét c& nhong sal lech trong yéu so v6i nhting chudn myc nay 4 duge trinh bay va giai thich trong béo cdo tai chinh hop nhat sia nién a9; va > lap bao céo tai chinh hep nhat gia nién d6 trén co sé nguyén téc hoat dng lién tye trir trwong hop Khdng thé cho rang Tap Goan sé tiép tuc hoat déng. Ban Gidm dbe chiu tréch nhigm dm bao vige cd 86 séch ké toén thich hep duge ivu git 48 phan anh tinh hinh tai chinh hop nhdt gida nién 4 ca Tap dodin, voi mike a ehinh xc hop ly, ta bat ky thoi didm nBo va {am bao rdng ca sb sach Ké toan tuan thi v6ih@ théng k& todn 68 duvgc ap dung, Ban Glam Bc cing ch {rach nhiém v8 vie quan Iy céc tai san clia Tap doan va do 66 phai thye hien e&e bién phap thich hop a& "ngn chan va phat hign cc han vi gian lan va nding vi pham kh, Ban Glém de cam két da tuan thi nhiing yéu cu néu trén trong vige lap béo ofo tal chinh hop nhdt gita nién 4 cho Guy il nim 2017. ‘CONG BO CUA BAN GIAM BOG Theo J kién cia Ban Gidm dée, béo odo tai chinh hop nhét gia nién a6 kém theo phan énh trung thye va hop lj tinh hinh tai chinh hgp nhat gia nién 49 cia Tap doan vao ngay 30 thang 9 n&m 2017, két qua hoat 66ng kinh doanh hep nh&t gitva nién 46 va tinh hinh lwu chuyén tidn té hop nhét gia nién a9 cho giai doan tal chinh két thac ching ngay, phi hop voi cae Chudn mu ké todn Vigt Nam, Ché dO ké todn doanh nghigp \Vigt Nam va cde quy dinh pha Ij 06 lién quan dén vige lap va trinh bay bdo cdo tal chinh hop nhat giva nién . Thay mat Ban Glam déc: ye hi Mai Hoa ‘Téng Giém dc Ha NOi, Vigt Nam Nady 30 thang 10 nam 2017 Tap doan Vingroup — Céng ty CP BO1a-DNIHN BANG CAN 801 KE TOAN HOP NHAT GICA NIEN BO Nady 30 thang 9 nam 2017 Bon vjtinh: VNB rar SAN Thuyét 86 cu6i ky} 86 au hy) A. TAISAN NGAN HAN 1 Tidn yaebe khoan trong dong tin | 4 4. Tin 2, Cc khodin twong drong ttn IL Bau te fai chinh ngén han 5 1. Ching khoan kinh doanh 2. Dy phong gldm gia chimng khoan kinh doanh 3. Bautu ném git dé ngdy dé han 1, Cée khoan phai thu ngdn han 1. Phaithu ngan han cia khéch hang | 6 2. Tra true cho ngudi ban ngén han 3. Phai thu vé cho vay ngén han 7 4. Phai thu ngén hen khac 8 5. Dy phéng phai thu ngn han khé adi IV, Hang tén kho 9 1. Hang tn kho: 2. Dy phong gidm gia hang tn kho V. Tai sdn ngan han khéc 4. Chi phi tra tue ngan han 10 2. Thué GTGT duoc khdu trir 3. Thué va cde khodn khdc phal thu Nha nuge 4, Tai san ngdn han kndc " 1 100.624.617.684.472 6.947.208.189,094 3.77.291,692.024 3.169.916.557.070 900.507.409.070 32,369.112,000 (18.757.332.000)| 286.895.629.070 27.852.475,974.651 7.792.268.761.437 9.332.803,020.483 7.026.192.114.249 3.656.517.242.813 (184.306.164.931) 52,179.217,204,328 52.333.290.766.785 (184,073,562.457)| 13.545.208.907.329 4.552.921.326.059 1.030.737.002.593, 49.859,045,089, 7.911.691.533,588 87.583.802.138.603 9.833.992.219.401 6.243.230.621.899 3.590,101.597.502 494.156.904.807 932.369.112.000 (18.996,680.000) 480.784.452.807 18.254.656.305.786 3.170.762.775.815 §.228.186.165.035 3.224.258.638.813 6.809.970.413.275 (179.521.687.152) 49.782.780,792,296 49,879,776.253.837 (96.995.461.541) 9.218.875,916,313 3.123.024.713.156 972.722.775.130 111.487.536.408 5.011.670.892.619 Tap doan Vingroup — Céng ty CP BOte-DN/HN BANG CAN BOI KE TOAN HOP NHAT GICA NIEN 30 (tgp theo) Ngay 30 thang 9 nam 2017 Bon vjtinh: VNB Ma Thuyét : 4 ‘36. \TAISAN minh 86 cudi ky] Sé du ky) 200 | B. TAISAN DAI HAN 104.313.322.282.647 | 92.872.236.810.287 210 | lL Céc khoan phai thu dai han 776.630.689.932 | 465.506.617.197 215 | 1. Phaithu v8 cho vay dai han 7 364.400.978.855 56,988.915.115 216 | 2. Phaithu dai han khdc 8 411.220.711.077 | 406.516.702.082 220 |. Taisin cd ainh 29.932.578.776.239 | 26.880.911.532.443 221] 1. Taisin cb inh hau hinh 12 | 29.256.299.444.707 | 26.056.821.876.593, 222 Nauyén gi 34,540.242,680.950 | 30,165.242.162.483, 223 | Gia tinaomen ug xb (6.283.043.285.643)| (4 928 420308 50] 227 | 2. Tai sand inh vo hinh 13 676.278.331.532 | 814.089.655.850 228 Nguyen gid 1,242,405.095.288 | 1.173.632.007.784 229 Gia tr hao man tug KS (686.125.763.737)| (359.542.351.914) 230 |W, Bat dong san aau tr 14 | 17.048,800.001.885 | 17,362.127.296.491 23t | 1. Nguyen oid 19488,658.414.363 | 19.186.357.270.103 232) 2 Gia nao mon ty kB (2490.858.412.478)| (1.824.229. wera] Tai sin dé dang dai han 40,550,805.975.605 | 33.991.567.265.462 4. Chi phi xay dung co ban d& dang 18 | 40.550.865.975.605 | 33.901.567.265.462 250 | V. Béu ter tai chinh dai han 5.743.347.768,912| 3.360,391.864,355 252] 1, Dau tr vao cong ty lén doanh, tien at te | 2.491.228.320.674| 1.730.283.476.020 253 | 2. Bau tu gép vdn vao don vi kha 162 | 2.166.246.473.235| 1.616.241.288.631 254) 3, Dy phang du ty tal chinh dai han (7.517.024.997)| _(66.192.900.198) 255| 4. Bu turndm gl adn ngay ao han 1.083,390.000,000 770.000.000.000 260 | Vi. Tal sin dl han khée 10.262.099.040.044| 10.811.792,234.309) 261 | 4. Chiphitrd rede dai han to | 2640948516606 | 2.252711.733.160, 262 | 2, Tai san thué thu nhap hodin li 394.386.932.059 | 328.604.798.936 269 3. Loi thé thong mai 7 7.326,763.591.379 | 8.230.475.702.214 270 | TONG CONG TAI SAl 104.937.939,937.089 | 180.456.038,948.860 L Or N 2 939,937.08 86.038.048.860 | T&p doan Vingroup — Céng ty CP BOte-DNIHN BANG CAN BOI KE TOAN HOP NHAT GIUA NIEN 80 (tiép theo) Nady 30 thang 9 nam 2017 ‘Bon vj tinh: VNB Ma Thuyet : : Me | wevon von ee 86 cub k7| ‘86 du ky| 300 |. NO PHAI TRA 155.219,857.627.641| | 135.184.454.789.211] 310 |. Nengan han 114.442.105.965.023| 97.627.931.086.891| at 4. Phai tra ngudi ban ngén han, 8.603.117.991.877 6,458.154.238.57% 312 2. Ngwdi mua tra tidn truée ngan han 18 60.858.054.239.594 | 47.537.280.868.648} 313] 3. Thué va cdc khodn phai ndp Nha 19 | 3.368.721.211.577] — 7.366.546,933.741| 314| 4. Phai tra nguéi lao cong 347.031.194.617 | _418.683.692.1 315 | 5. Chi phi phal tra ngén han 20 | 8.812614.052.224] 8.454.267.883.87: 318] 8. Doanhthuchvathye hign ngénhan | 21 | 1.736.734.074.052| _1.138.638.659.05 319] 7. Phaitré ngén han khac 22 | 19.072.839.922.767 | 20.488.556.855.79% 320} 8. Vay vang thué taichinh ngén han | 23.1 | 11.507.639,000.560] 5.690.652.150.634 321] 9. Dy'phong phi tré ngén han 24 141.953.278.746 195,055.795,377| 330 | 1. Nedai han 40.777.751.662.618| 37.556.523.702.320| 336 | 1. Doanh thu chva thychien daihan | 21 | 5.259.664.980.207| — 2.309.764.581.48 337 | 2. Phaitra dai han khéc 22 744,988.871.420| _ 640.119.050.94; 338} 3. Vay vag thué tai chinh dai han 23.2 | 34.671.898.869.703 | 34.168.826.603.60. 341 4, Thué thu nh§p hon lai phai tré 101.198.941.288 357.813.466.293} Tap doan Vingroup — Céng ty CP B01a-DNHN BANG CAN BOI KE TOAN HOP NHAT GIUIA NIEN 89 (tip theo) Nagy 30 thang 9 nam 2017 Bom vtnh: VNB Ma) weudw von fa 96 cubi ky 86 abu ky 400 | D. VON CHU S6 HOU 49,718.082.300.448| 48.271.504.160.649 410 |. Vénchi sé how 25 ‘49,718,082.309.448| 45,271.584.159.649| 4 41. Vén gép ciia chi e& how 26,377.079.540.000 26.377.079.540.000} 41a] =" C8 phigu phd thang cé quydn bibu uy 20a77.079.540.000| 20.377.079.540.000| 412 2. Thang du vén cd phan (2.446,243,358,925 (2.504.959,737.448) 415 3. Cé phiéu quy (2.974.924.074.484)| (2.974.924.074.484) 420 4, Quy kde thuge vin chi sé hou 37,845.114.930 32.845.114.93¢ 421] 5. Loinhuan sau thug chva phan phd 4.762407.810.307| —_942.348.25345 42ta = Loinhudn sau thué chua phan phot Idy ké dén cudi nam tubo (937.345, 253.453 402.299.862.165) 421b ~ Loinhuan sau thud chya phan phot ky nay 825. 142,562,934 540.045,391.288| 429 6. Loi ich cilia od dng ktiéng kiém soat (22.069.350,553.690 18.389,278.588.302] 440 | TONG CONG NGUON VON 204.937.939.937.089 | 180,456.038.948.860 Van Thi Hai Ha ‘Nguyn Thi Thu Hidn Nguoi ap KB toan tering Dosseszeresses szesrosersa9 | zexres'eae'0e | covorover'sos | sz | wos pry Buoy dugp go eno gmp nes e7 -| 29 reooreszears: | exezrossreore | suvescsezss | eseorezivcce | sz 4 B09 ero gon nes maser =) 19 sorvssezsovere | zovesvorweere | zocerosoreze | ssoseesez06 NaN pup nes ubmUioT-8y) 08 vevvaveczi) —isez-zevoorses) | resooeverer —_|ivozzooss'es) oe 18] ueoy NON 9run (aEuU nuULnUd IHD “Z4] 25 cerscoztrrisr | oessosseecrz | csesorcsruee | wvezsvesoues | ot ‘ye UNH NON 9MUN INC IHD "9H] 1S vessereoe'sssy |ororrecszey | uosezeszes | sev eezee'sert 9mta Dems UFOS pH UNL tO) BUQL st] Os lueoreoeosse6n —|ivewezerscesr) —iseseszzovs0) —uusservozvecr) | oz 2p UENYU LONG) +H] OF tosearzozsty — | soorsoxersreor — | zevveesesurs | vareoswzeose | oz opuysud uo ei} ze veeserorszce | resrosoeszez =| oewuresrze =| szvesrtorees | oz pu deuunus zi} be livezsvercezy | vevsteterezos | evezorosvess | ssr-urezse'a06't queop yuny Budp séou an unig ugnyu 167-14) oF serarvsernze | esowsrsorsers | zuvwu9ve0zzir | seo'ezreee'serz faqyBu yuvop A uenb yud 00H] 92 rieussuerise foreesveore | ezsizszeserz | esr zzr 1209607 Buey upg sud to 6] sz zerzezzsr'8L wosrssien —iroszeves) §—|ererezeraus) 191 rot | wan uueop uen A Suge Buon (gone upd “e| 92 toreazivgoazz | svezenezresrz | ocrere'coerr, | recor ocroer-t Aen raimid io ‘9p Buon - | ez osoussvsrizyz | zovestoorsre'e | wowsecureze | vereseisacer | oz uuu ves ud io 2) zz veveesuresee | seouvzosezzsr | iseusvozvere | isreorserzce | z0z ‘yurye te upp Woy men queod “3] iz osressezeizeor | zevoccusrseret | verseoscovore | zevoss'se0-s00'2 fia yoip ddgo Buno ea Guy usa ga dd6 uényu 67 “s| 07 viovesscore | szvecisvorvee | ooosccoresrzs | svoversaszeen | uz ipa Guey upA wo “P| LE AEG'EZO'PSL SSO VE 697'SPO'GBLS9L LS OLS'OEO'OPF'OSS'OL | ZES*rrP'Gzz'ZZE bz Aa yoip: 92 | 49> 6uno ga Bupy ued ga uenia nip yueoa “c} oF ovozzeeerst sicsesieezs § — | ecresrezor §— | zerezervere vse up queop on wi6 ugoKy og 2] z ssersezsrere | seccconseezzs | soterestovo | vseizorerese1z | Voz | AA YoIp dpe Bune eA Suey usa mg yucca *t| > BT0E RU 6 BusU OE | ZL0e WeU 6 BUPA oe Aetu ona ips Supa 6 | Aebu cow px Burne | soe wav ro | ciozumuim dro | seh nau po| 2, ‘yuu 1 op we ou) I NHING-©z0g OG NIN VioIO LYHN dOH HN¥OO HINDI ONOG 1VOH yb 134 O¥D ova dO A} Bugs — dnosBui, ugop dé) 2102 wieu o1 Buetp oe ABN Bugns up0} 94 48, en, RH MUL Hu upKnoNy eH RH IL UA AS “4, v9 ase | elud go ven ueq.oo 181 6H] OL |90e weuG Bueui OE | 2102 uiew 6 Buen OF ‘fei onan ip usta | Abu omni Supu 6 | sioz weum Ano | ceoz wu mt nty | inl i nau jHo| 9s _yutio (21 ubop 18-019) = (oom den) OG N3IN VID LYHN dOH HNVOG HNDI NOG LOH’ YND 134 Oyo Oy NeWNa-ezo8 dO A Bugg — dnouBul, ueop de Tap doan Vingroup — Céng ty CP BO3a-ON/HN BAO CAO LUU CHUYEN TIEN TE HOP NHAT GIDA NIEN BO Bon vi tinh: VND ‘Cho glal doan tal | Cho gial doan tar M8 Nout ney Thuyét|chinh 8 théng K8t thac | eninn 9 thang két 86 minh | ngay 30 théng 9 n&m | thdc ngay 30 thang 9 2017 ‘nam 2016 I. LUU CHUYEN TIEN TY HOAT DONG KINH DOANH 1 |Loinhugn true thué 4.927.536.140.610] _4,558,903,728.83. |Biéu chinh cho cde khodin: 2 Khdu hao va hao man 2.983,038.152.440| 2.409.012.718.481) 3 | Thay abi cdc khoan dy phéng 285.421.303.667] 199.642.544.074 4 LV (lal) chénh Iéch ty gid 8.591.042.298] (197.050.410.826)| 5 | Laitirhoat é6ng dau ty (982,730.839.250)| (6.175.910.275.94 6 | Ghiphitai vay 2.799.773.082.946] 2.280.641,283.481 8 |Lot nhugn ti hogt agng kinh doanh trvée |thay ddi vén wu dong 9.761.628.862.701) 6.073.230,685.776| 9 (TAng)/gim eae khoan phai thu (6.077.963.238.253)| (1.663.228,327.992)} 10 | (Tang)/giém hang t&n kho. (2.306.517.157.866)| (6.856.952.685.034) 11 | Tang/(giam) céc khoan phai tra (khong ké ‘ai vay phai tra, thué thu nhap doanh nghiép pai nép) 13.477.562.495.672| 13,289.079.681.829| 12 | (Tang)/giam chi phi tra true (4.800.996.253.850)] | (2.785.276.048.311 14) Tidn lai vay da tra (2.689.715.119.277)] (2.248.804.719.047) 15 | Thué thu nh&p doanh nghiép 44 nép (2,884.617.131.139)} (1.232.793.367.927)| 20 |Lu chuyén tidn thudn tty hoat ang kinh jdoanh 7.399.462.397.988| 4.575.254,419.288] I. LUU CHUYEN TIEN TU HOAT BONG AU TU 21 | Tin chi a8 mua sém, xay dng t8i sén ob Ginh va cc tai san dai han khéc (12.656.517,150.092)| (8.817.793.175.147) 22| Tidn thu dugc tir thanh ly, mhugng ban tai ‘san cb dinh va céc tai san dai han khac 95.689.490.757| 17.600.592.271 23 | Tién chi cho vay, mua cc céng cy ng eda don vi khac (9.328.092.057.396)| (2.445.247.185.615)| 24 | ibn thu hdi cho vay, ban lai cong cu ng cla don vj khéc: 2,862.538.933.169] 9.221.459,199.41 25 | Tin chi du tw gép vén vo don vi khéc (trv di tién thu va) (11,168.959.031.155)| (22.668.402,598.557) 26 | Tin thu nd adu tu gép vn vio don vi Khe {tira tién do don vibi thanh ij ndm gia) 12,332.800.131.716] 14,690,995,131.660] 27 | Tidn thu ia cho vay, 66 tie va lei nhugn iE uge chia |Lwu chuyén tién thuan tiv hogt dong dau te 840.080.098.307] (17.022.480,684.694)| 597.240.927.861 (9.404.147.108.104) 10 Tap oan Vingroup — Céng ty CP B03a-DN/HN BAO CiNts LU CHUYEN TIEN TE HOP NHAT GIDA NIEN €% (9 tneo) Bon vitinh: VNB Te ‘Cho gia! doan far ‘glal Goan tar M8 lor rieu Thuyét|chinh 9 thang kétthde | chink 9 thang két 36 minh | ngay 30 thang 9 ném | thac ngay 30 thang 9 2017 nim 2016| |, LU'U CHUYEN TIEN TU HOAT BONG TAI CHINH 31 | Tién thu ti phat hanh o8 phiéu, nhan vén gop clia chil s8 hou 417.000.000.000] 1.043.280,000.00 33] Tien thu tira vay 16.928.877.002.524) 14,082.309.203.291 34 | Tin chia ng abe vay (€.069.991.510.583)] (6.826.624.085.058) 35 | CB tite, loi nhudn a tra (1.538.490.168.448)| (760.080.260.000) 40 |Lwu chuyén tién thudn tir hoat dng tai Ichinh 6.736.806.322.515 | 7.538.904.868.233 50 /L wu chuyén tién thudn trong ky {.886.092,864.191)| 2.710.042.179.417 680 |Tién va twong dwong tién dau ky 9.833,332.219.401 | 6.938.485.104.490 81 Anh huéng cla thay a8it7 gid hi doai quy a8i ngoai te (1.166.116) 4.916.069,916| 70 |Tién va tong dong tién cuéi ky 4 6.947.208,189.094 | 9.653.393.353.822 Van Thy Hal Ha “psn TH Tu Hb Nausi lep Ké toan truéng Noy 30 thang 10 nam 2017 1" Tap doan Vingroup ~ Céng ty CP B08a-DNN ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT GIVA NIEN DO Quy tit nam 2017 1 24 ‘THONG TIN DOANH NGHIEP- Tap doan Vingroup - Céng ty CP ("COng ty") la mét céng ty cB phn dugc thanh lap tai Vigt Nam theo Giy chizng nhn dang ky kinh doanh 86 0103001016 do Sé Ké hoach va Bau ti thanh ph6 Hé Néi cép vao ngay 3 thang 5 nim 2002 va duoc ofp Iai Gidy ching nan aang kj kinh’ doanh sb 0101245486 vao ngay 12 thang 5 nim 2010. Cong ty sau dé nhan dugc cdc Gidy ching nhan dang 1 Kinh doanh sia 48 voi lan gan aan tho 68 age cp ngay 28 ng? nn 20" Cé phiéu cia Céng ty aa Guy chinh thirc giao dich tal Sé Giao dich Chizng khodn thanh phé HB Chi Minh &é tiv ngay 19 thang 9 nam 2007 theo Quyét dinh 66 106/QD-TTGDHCM do Gidm déc S8 Giao ich Chéng khoan thanh phé Hé Chi Minh ky ngay 7 thang 9 nam 2007, Hoat dng chin cia Céng ty rong ky la dau tu, xay dung va kinh doanh bat dng san; tién hanh cae hhoat dong huy dong vén, du ty gép vn; va cung cp cde dich vy hanh chinh van phong tng hop. Heat déng chinh ella c&c céng ty con trong ky dug trinh bay tal Phy lye 4. Céng ty cd tru sé chinh tai s6 7, duvéng Bang Lang 1, khu dé thi sinh thai Vinhomes Riverside, phudng Vist Hung, quan Long Bién, thanh phd Ha NGi, Viét Nam. Céng ty c6 mt chi nhdnh cé dja chi tai s6 72, phd Lé Thanh Ton va 45A, phé Ly Ty Trong, phuong én Nghé, quan 1, thanh phé H8 Chi Minh, Vigt Nam. ‘Tal ngay 30 thang 9 nim 2017, Cong ty 66 49 céng ty con. Théng tin chi tit v8 cdc céng ty con va ty Ug bidu quyét, 19 Ié igi ich cia Céng ty trong cc céng ty con nay duge trinh bay tai Phy luc 1. Tei ngay 30 théng @ ném 2017, Tap doan cing s® hiu mgt s6 khoan du ty vao cde eng ty ign két nhu éurg¢ trinh bay tai Thuyét minh s6 16.1. CO'SO TRINH BAY ‘Chuan mye va Ché a6 ké toan ap dung B40 cdo tal chinh hop nhat cia Céng ty va ede céng ty con (‘Tap doan") duge trinh bay bang ding Vit Nam (“VND") phi: hop voi Ché 6 ké todn doanh nghiép Viét Nam va cdc Chuan myc Ké toan Viét Nam do B86 Tai chinh ban hanh theo: > Quyét dinh 86 149/2001/Q8-BTC ngay 31 thang 12 nam 2001 vé viéc ban hanh bén Chudn myc: Ké oan Viet Nam (O9t 1); > Quyét dinh s6 165/2002/05-8TC ngay 31 thing 12 ni 2002 vb vic ban hanh séu Chuan mye Ké toan Viet Nam (gt 2); > Quyél dinh s6 224/2003/00-BTC ngay 30 thang 12 nam 2008 vB vige ban hanh séu Chuan mgs 6 toin Vigt Nam (ot 3); > Quyltdinh 36 12/2005/05-BTC ngay 15 thang 2 nim 2005 v8 vige ban hanh séu Chun mye K& toan Viét Nam (Bot 4); va > Quyét dinh s6 100/2005/08-8TC ngdy 28 thang 12 nm 2006 v8 vige ban hanh bén Chun mys Ké toan Vit Nam (ot 8). ‘Theo 46, béo cdo tai chin hep nhdt durge trinh bay kém theo vai vige sir dung béo edo nay khéng danh cho cae a6i trong khong éuge cung cép cac théng tin v8 cdc thd tye va nguyén tde va théng Ié ké toan tai Viet Nam va hon niza khéng éuge chi dinh trinh bay tinh hinh tai chinh, két qua hoat dong inh doanh va liu chuyén tién t@ theo c4c nguyén tac va théng I6 ké ton duge chdp nhan réng rai & cae nuée va lanh thé khéc ngoai Viet Nam 12 Tap doan Vingroup — Céng ty CP B09a-DN/HN ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT GICIA NIEN BO (tiép theo) Quy Ill nam 2017, 2 22 23 24 25 O'SO TRINH BAY (tiép theo) Hinh thire 56 ké toan ép dung Hinh hire 8 ké ton ap dung durge ding ky cia Céng ty la Nhat ky chung, ‘Nien a6 ké todn 'Nign a ké toan ca Tap doan ap dng cho viée lép béo cdo tai chinh hep nhét bét du tir ngay 1 thang 1 va kétthde ngay 31 thang 12. Bon vj tién #8 gh sé ké ton (Cac bdo cdo ti chinh hop nhBt duo lap bing don vitidn # cla Cong ty la VNB. Cosénop nhét Béo cdo tai chinh hep nhét gitra nién a9 bao gdm céc béo cdo tai chinh gia nién dO cia CBng ty va 8c ng ty con cho Quy Ill nam 2017 Céc cong ty con durgc hop nhdt toan b6 Ké tir ngay mua, !8 ngdy Tap doan thu sur nfm quydn kim oat cong ty con va tiép tue dure hop nhét cho an ngay Tap doan thi sy ehdm dt quyén kibm oat d6i v6i cing ty con. Bo cdo tal chinh gira nin &6 cia céng ty me va cdc céng ty con sit dyng a8 hop nhét auge ap cho ‘ling mét ky ké todn va durge ap dung cic chinh s€ch ké toan mét cach théng nha Sé du cac ti khodn trén bang c&n abi ké toan gia nién a9 gia céc don vj trong cung Tap doan, cdc ‘khodn thu nhap va chi phi khéc, cde khodn lai hoge 16 ni BO chua thy hign phat sinh ti cc giao dich ny duge toa tris hod toan, Lot ich cila céc ob dng khiing_kiém sodt la phdn igi ich trong 181 hoc I8 , va trong tai san thuan cla .c6ng ty con khong duc ndm gid’ béi Tép doan va duge trinh bay riéng biét trén bao céo két qua hoat 6ng kinh doanh hop nhdt gitva nién a6 va duege trinh bay riéng biét véi phan vén chi sé’ hdtu clia cdc ‘ob déng clia cong ty me trén bang cén di ké toan hop nhit gid nién 46. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (C&c thay 44i trong cc chinh sach ké toan va thuyét minh (Céc chinh sach ké toan cla Tap doan sir dung dé lap béo céo tal chinh hep nhit gid nién a9 duge 4p dung nat quan véi véi céc chinh sach 48 durge sit dung dé lap béo cdo tal chinh hop nt cho nam tai chinh két thie ngay 31 thang 12 nam 2016, 8 Tap doan Vingroup — Céng ty CP B086-DNHN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICA NIEN 0 (tiép theo) Quy tit nam 2017 3 TOM TAT CAG CHINH SACH KE TOAN CHU YEU (tiép theo) 3.2 Tién va cdc khoan tuong duong tién Tidn va cdc khodn wong veg tidn bao gbm tién mat tai quy, tién gi ngan hang, of khodn du tu ‘ng han ¢6 thoi han gée khéng qué be théng, cé tinh thanh khodn cao, o6 kha nang chuyén d6i dB dang thanh cc lrgng tin xc dinh va khng ¢6 nhidu rii ro trong chuydn 48i thanh tién, 3.3 Hang tén kho Bat dong san dé ban Bat dong sn dugc mua hode duge xay dyng 48 ban trong qué trinh hoat déng binh thuéng cia Tap oan, khéng phai d® cho thué hod ché tng gid, durgc ghi nhén la hang t8n Kkho theo glé thép hon sia gi thanh a8 dua mdi san phim dén vj tri va didu kién hign tava gid tr hun od thé thyc hen Gig tanh cts hang tin kno bao gb > Chi phi titn sir dung edt va tian thud ad; > Chi phi xBy dung tré cho nha thu; > Chi pat tai vay, chi phi te vdn, tiétké, chi phi san iSp, an bd giai phéng mst b&ng, phi tu vin, thué chuyén nhugng dt, chi phf quan Ij x8y dng chung, va céc chi phi ign quan kh. Gi tri thuin 6 thé thye hign duge la gid ban wée tinh eda hang tin kho trong diéu kign kinh doanh binh thuong, dya trén gid thi treéng vao ngay béo céo, trir chi phi wéc tinh a hoa thanh va chi phi ban hang wés tinh, Gia vén cia bat dong san 8 ban duzge ghi nhén trén béo céo két qua hoat dong kinh doanh hop nhét diya trén cdc chi phi true tip tao thanh b&t dng sn 46 va chi phi chung duo phan bé trén co sé dign tich twong tng ota bat dng san a6, Hang tén kho kha Hang tén kho durgc ghi nhén theo gia th4p hon gitka gid thanh 48 dua m&i san phdm aén vj ti va didu kign hign tai va gia tr thuan o6 thé thyc hién duge. Gi tri thudn 6 thé thy hién dugc la gid ban u6c tinh cila hang tdn kho trong diu kién kinh doanh binh thuéng tri chi phi wéc tinh &8 hoan thanh va chi phi ban hang wée tinh, Tp don ao dung phurong phép 8 Khai throng xuyén a8 hach todn hang tbn kho, trong 46 gi tr ca nguyén vat Keu xay dung duge xéo inh theo gié vén thye &6 theo phurong phap nhap tree, xut truée, Dy phéng gidm gié hang tén kho Dy phéng cho hang tén kho dugec trich lap cho phan gia tri dy kién bj tn thdt do ede khodn suy gidm ‘rong gia tr (do glam gid, hu héng, kém ph&m chét, I8i thai v.v.) c6 thé xay ra di voi nguyén vat leu, thanh phdm, hang hod tén kho thugc quyén sé hou cla Tap doan dya trén bang ching hgp ly v8 sy ‘uy gidm gi tr tai ngay két thic ky ké ton, 8 ting hod giim khodn dy phdng glam gid hang t8n kkho duoc hach toan vao gia vén hang ban trong kj. 3.4 Cée khoan phai thu (Cac khodn phai thu duge trinh bay trén bao cdo tal chinh hep nhét gitra nién 4 theo gid ti ghi sb cde khodin phai thu tir khéch hang va phai thu khéc sau khi cn trip céc khoan dy phong duge lép cho cdc ‘khoan pha thu khé i ‘Oy phéng ng phai thu khé dai thé hign phan gid tri cla cdc khodn phai thu ma Tap doan dy kién khong ¢6 kha nding thu hoi tal ngay két thic ky ké toan. Tang hoge gid s6 du tai kon dy phdng ‘6uge hach ton vao chi phi quan \y doanh nghigp trong béo céo tai chinh hop nhit gid nién a9. 4 Tap doan Vingroup — Céng ty CP B09a-DNHN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN BO (tiép theo) Quy Iti ném 2017 3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) 3.5 Taisan cé dinh hau hinh n cb dinh hitu hinh durye thé hign theo nguyén gid tr i gi tr hao man foy ké. Nguyén gid tai sn cb dinh bao gém gié mua va nhting chi phi c6 lién quan tryc tiép G&n vige dua tai san vao hoat dong nhw dy kién. Cac chi phi mua sm, néng cp va adi mi tai san o6 dinh dugc ghi ‘ang nguyén gia cia tai san va chi phi bdo tr, sita cha duge hach toan vao két qua hoat déng kinh doanh hyp nat gitva nién a6 khi phat sinh, Ki tai san duvgc ban hay thanh Ij, nguyén gia va gid tr] hao mon lly ké duge xéa sé va céc khodin Iai ' phat sinh do thanh ly tl sn durgc hach toan vao két qua hoat déng kinh doanh hop nhat gia nién 3.6 Tai san cé dinh v6 hinh Tai san 06 dinh vé hinh duge ghi nhan theo nguyén gia tr di gid tj hao mon ity ké, Nguyén gi tai san o6 dinh vo hinh bao gdm gia mua va nhdng chi phi c6 lién quan trye tiép G&n vige ya tal san vao sir dung nhur dy kién. (Cée chi phi nang ep va a8i mei ta sén e6 dinh v8 hinh Guge ahi ting nguyén gié cba ta san va cée chi phi kde duro hac oan vao két qué hoat ééng kinn doanh hop ht gta nién & khi phat sins, hi tai s2n 06 dinh v6 hinh duge ban hay thanh Ij, nguyén gla va gid tr hao mon ily ké duge xéa 88 ‘va c&c khoan lal 18 phat sinh do thanh ly tai san duoc hach toan vao két qua hoat déng kinh doanh hop nhét gittanién 46. 3.7. Khdu hao va hao men Kndu hao va khdu tri tai sn o6 ginh hit hinh va tai san 6 dinh v6 hinh duge trich theo phwong hap khéu hao duéng thang trong suét thi gian hiru dung uc tinh cia cdc tai sn nhur sau: Nha cia vat kién tric 5-50 nam ‘May méc va thiét bj 3-15 nam Phuong tin van tai 3-12 nam ‘Thiét bi van phdng 4-8 nam Website thuong mal dign tir 20 nam Phan mém may tinh 3-10 nam Quyén si dung 4&t c6 thoi han 36-48 nim ‘Quyén phan phéi, ban quyn va céc tai san khée 3-18.n8m ‘Tap doan khéng trich khdu hao 46i véi tai sn vd hinh lé quyén sir dyng at khéng ¢6 thei han va ‘quyén phat trién dyn, 3.8 Bétd6ng sin dau tr Bat dong sn du tu dugc thé hign theo nguyén gid bao gdm e8 cée chi phi giao dich lién quan ter a gid tri hao mon lay ké, Cac khodin chi phi lién quan dén bt dng san du tur phat sinh sau ghi nhgn ban du dugc hach ton vvd0 gia tr cn lal cla bat dong sn dau ty khi Tap doan 06 khd ning thu drge cdc lei ich kinh t& trong tuong lai nhidu hon mite hoat dong duge danh gid ban ddu cia bat dgng san dau tu 46. 15 Tap doan Vingroup — Céng ty CP BO9a-DN/HN: THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN BO (tiép theo) Quy Il ndm 2017 3. 38 39 3.10 Oat ‘TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Bat déng sin dau tu (lip theo) Khdu hao va khdu tr bat dong sin dau tu durgc trich theo phuong phép khéu hao duéng thang trong subt théi gian hiru dung wée tinh cla cdc bat dng sin nhu sau: Nha oba va vat kidn trac 25-48 nam May méc thiét bj 8-15nam Quyén sir dung aét duge ghi nhéan 1a bat cng san du ty bao gdm quyén sir dung dt c6 thoi han Suge cp cho Tap doan nhém muc dich phat trién cdc bat dong sn dau tu. Cac quyén stv dung dt 6 thei han dé durge trich kh&u hao trong suét thoi han dug cp phép. Bat Gong sin du tu Khong can duyge trinh bay trong bang can a6i ké ton hgp nhét sau Khi 48 ban hoc sau ini bat dng san dau ty d& khéng cin due sir dung va xét théy kndng thu due igi ich kinh t& trong twong ia tv vige thanh iy bat dng san dau ty d6. Chénh lech git tidn thu thudn tr viée ban {ai san v6i gia tr con lai cla bat dng s8n du tu dug ghi nhn vao két qua hoat déng kinh doanh hop nhdt gid nian a6 trong ky thenh ly Vide chuyén tir bat dong san chii se hihu sir dung thanh bat dong san du tu chi khi o6 sy thay dBi vb ‘mye dich si dung nhw trang hgp chi sé hu chdm dit sir dung tai sn 46 va bat ddu cho bén khdc thué hoat dong hoc khi két the giai doan xay dung. Viéc chuyén tt bét dong sén du tur sang bAt Bng san chi 88 hou sir dung hay hang tn kho chi khi cé sy thay 48) v8 mye dich sir dung nhw cée ‘ruéng hop chii sé: hdu bat dau sir dung tai sdn nay hod bat dau trién khai cho myc dich ban. Vie cchuyén tir bat dng san du tu sang b&t dng sn cht sé hou si dung hoa hang tin kho khéng lam thay d8i nguyén gié hay gid tr cdn lai cla b&t dgng sn tai nay chuyén adi Chi phi di vay (Chi phi di vay bao gdm lai tién vay va céc chi phi khac phat sinh lien quan trye tiép dn cdc khoan vay ‘aia doanh nghiép. Chi phi di vay durge hach toan nhur chi phi phat sinh trong ky ngoai tri cdc khodn ‘duge vén héa nh theo néi dung cla doan tiép theo. ‘Chi phi di vay lién quan try tiép dn viéc mua sim, xay dyng hoc hinh thanh mét tai san cy thé cn (66 mét thi gian a dai dé co thé dua vao sir dung theo myc dich dinh truée hode dé ban duge vén hoa vao nguyén gia cla tal san 66, Chi phi tré true ‘Chi phi tra truéc bao gdm cdc chi phi tra trw6e ngén han hoge chi phi trd trude dai han trén bang cén 461 k6 toan hyp nhét gitre nién 45 vA durge phan bd trong khodng thdi gian tra trudc hode théi glan ‘cdc Igi Ich kinh t6 tong ting duvgc tao ra tir cdc chi phi nay. Chi phi trd truéc dai han bao gbm chi phi thué dit dai han tra trude va cde chi phi 8 trade khéc ‘mang Iai li ich kin 6 trong khoang thd’ gian trén mét chu kj kinh doanh théng thudng. Hop nhét kinh doanh va Igi thé thong mai Hop ahdt kinh doanh dugc hach toan theo phuong phap gid mua. Gid phi hgp nhat kinh doanh bao gbm gié tr hop ly tei ngay din ra trao déi ciia céc tai s2n dem trao di, cdc khodn ng phai tra da phat ‘sinh hoc da thiva nhan va c4c céng cy vén do bén mua phat hanh d@ di ify quyén kiém sodt bén bi ‘mua va cc chi phi lién quan tryc tiép dén viée hop nhdt kinn doanh. Tai sin 44 mua, ng phai tra cd thé xéc dinh duoc va nhiing khodn ng tim tang phai ganh chiu trong hop nhét kinh doanh au ghi nhén theo gié tri hop If tal ngay hep nhat kinh doanh, 16 Tap doan Vingroup — Céng ty CP Bo8a-DNMN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN 80 (tip theo) Quy Iii nim 2017 a 3.44 3.92 ‘TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) ‘Hop nhét kinh doanh va igi thé throng mai (tép theo) Lgl thé thuong mal phét sinh tir hop nhat kinh doanh durge ghi nhan ban dau theo gid abe, 1a phan chénh Ich gitra gia phi hop nhét kinh doanh so véi phan s& hu ea bén mua trong gid tri hep If thudn cla tal sin, ng pha tra ©6 thé xéic dinh duge va cdc khodn ng tidm tang 68 ghi nnn. Trong ‘ryéng hyp gia phi hop nhét kinh doanh thép hon phan e6 hdu ciia ben mua a6i véi gid tri hop Wy eda {ai s2n thuan cia bn bi mua, khodn chén léch nay durge ghi nhan vao béo cdo két qua hoat dong kinh doanh hgp nhét gia nién 4. Sau khi ghi nhgn ban du, Ii thé thong mal duge xéc dinh gia tr] bang gia géc tr di hao mén Idy ké, Loi thé thueng mai div phan b8 theo phuong phap auéng thang trong thai gian hu Ich durgc w6e tinh 1a mui (10) nam. ‘Mua tal san va hop nhétkinh doanh Tap doan mua céc cng ty con si hiu bat dng sn. Tai thdi diém mua, Tap doan s& xéc inh ligu vige mua cdng ty con c6 phai a giao aish hep nhl kin deanh hay khong. Gio cich nay duige olla hoat ding hop nnd kinh doar néu eng ty con eb cae hoat dong san nut Knh doanh gn ibn Vt At cong san duge mua, Néu vigc mua lai céng ty con khong phal la glao dich hgp nhdt kinh doanh, giao ojch a6 duge hach toan nhu 1a mot glao dich mua mot nhém cée tai sén va ng’ pha tré. Gié phi mua duge phan bb vao ‘cdc ti sn va no’ phai trd dya trén gia tri hop ly twong ting cla ede tai san va ng phai tr, va Khong 8 Igi thé thyrong mai hay thué hod Iai duge ghi nha. Thay &8it7 16 sé hibu trong céng ty con nhug khong mat quyén kiém soat hi T@p doan mua thém I9i ich trong céng ty con, chénh léch gira gié mua va gid tri ghi s6 cla phan loi ich mua thém ghi ng vo lg nhudn sau thué chura phan ph hi Tap doan chuyén nhueng mét phn Ii ic trong céng ty con ma khéng mAt quyen kiém sodt, phn chénh Iéch gia gié chuyén nhugng va gid tr ghi 98 alla phan ial foh da chuyén nhurgng auge ahi nhn vdo igi nhugn sau thué cha phan phi Hop nhat kinh doanh gitra ede doanh nghiép hodc cdc hoat dng kinh doanh cing du6i mét sy kiém soat chung Giao dich hop nhat kinh doanh duge thye hign gitra céc doanh nghiép ho&e eée hoat déng kinh doanh cng duvéi mét sy kiém soat chung dugc thy hign nhu sau: > Tai san va ng phai tré ola hal don vj duoc hop nhét theo gid tr ghi s6 tal naay hop nhét; > Khéng ¢é igi thé thuong mai phat sinh ti giao dich hop nhs; >» Bao cee ket qua hoat dong kinh doanh phan nh két qua hoat dng kinh deanh tir thai dim hop nh > —Chénh lech gitra gid ph hop nhdt va tal san thudn cia bén bi hep nhét duge ghi nhan vao vén chi 88 hou. ‘Bau tu vao ede o6ng ty lién két ‘Cac khoan dau tu vao ede cong ty lén két €woc hop nh theo phuwong phép vén chi s8 hou. Cdng ty {ign két la c&c cdg ty ma trong a6 Tap doan o6 nh huéng dang k& nhung khéng phai la cdg ty con hay cong ty lién doanh cia Tap doan. Thong thréng, Tap doan duge col a 06 anh hung déng ke nnéu s@-hibu trén 20% quyén bé phigu & don vi nhén dau tr, Theo phueng phép vén chi s& hou, khodn dau tw duge gh nhan ban du trén bang oén di ké ton hep nhat theo gia géo, sau 46 dugc digu chinh theo nnhéng thay d6i cua phan sé hdu olla Céng ty trong tai sn thuan cia cong ty lién két sau khi mua. Loi thé thong mai phat sinh duoc phan anh ‘trong gif tri cdn lai clia khoan dau tu. Tap doan khéng khdu hao loi thé thong mai nay ma hang nam ‘thy hign danh gia xem Igi thé thuong mai ¢6 bj suy gidm gia tri hay khng. Béo cdo két qua kinh doanh hop nhat gia nién 4 phan anh phan s& hu cla Tap doan trong két qua hoat dong kinh doar cia céng ty in két sau khi mua, 7 Tap doan Vingroup — Céng ty CP '80%0-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIDA NIEN BO (tiép theo) Quy Ill nam 2017 3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) 3.12 Bau tu vao cae céng ty lién két (iép theo) Phan s¢ héu eta Tap oan trong igi nhuan/(/8) cla ong ty lién két sau khi mua duge phan anh tren bdo céo két qué kinh doanh hop nhat va phan sé hu cla ‘Tap doan trong thay déi sau khi mua ciia che quy dy tri ela cdng ty lién két duge ghi nh€n vao cde quy. Thay a8 lay ké sau Khi mua doe idu chinh vao gia tri cén lai cia khoan dau tu vao c6ng ty lién két. Cé thc nhan duge tir céng ty lien Bt duc tri vao kon du tu vao céng ty tin két. Céc béo céo tai chinh ciia cong ty lin két dugc Ip cling ky véi cde bao cdo tai chinh hop nhat cla ‘Tap doan. Cac diéu chinh hgp nhit thich hop 4a durge ghi nhan dé bao dam céc chinh sdch ké togn dug ép dung nh&t quan v6i Tap doan trong trxdng hgp cdn tht. 38.13. Bau tur chieng khodn va céc khodn dau tu khée ‘Bau tu ching khodn va cdc khodn dau tu kde due ghi nhan theo gia mua thye t8. Dy phéng duge lap cho vige gidm gid tri ctia cdc khoan dau ty cé thé chuyén nhugng duge trén thi trudng vao ngay kkét thie ky ké toan trong tng voi chénh lech gitva gia géc ciia ob phiéu voi gid tr thi trvéng tai ngay_ 46 theo hwéng dn cia Théng tu 228/2008/TT-BTC do BQ Tal chinh ban hanh ng@y 7 thang 12 nam 2009 dug stva dBi, bd sung theo Théng ty 89/2013/TT-BTC do B6 Tai chinh ban hanh ngay 28 thang {6 nam 2013. Tang hod gidm 6 du tai Khon dy phing duc hach togn vo chi phi tal chinh tn Bao ‘680 két qud hoat déng kinh doanh hop nhat (Céc khodn du tw ném gitr aén ngay do han duge ghi nhén theo gié gée. Sau khi ghi nhén ban dau, cdc khoan dau tur nay durge ghi nh@n theo gia tri cé thé thu hai, Cc t8n thét néu phat sinh duoc hach ‘oan vao chi phi trong ky va gidm tr try tidp gia tr dau tu, 3.14 Cac khoan phat tra va chi phi trich true ‘Cc khodn phi tré va chi phi trich traée duge ghi nhan cho s6 ti8n phai tr trong twong lai én quan 446m hang héa va dich vu d nhén duge Khong phy thud vao vige Tap doan 43 nhgn due héa don cla nha cung cp hay chwa. Cae khoan pha tré nha thu xdy dyng cho dy én b&t dng san dugc ghi ‘nha theo bién ban nghigm thu khdi Ikrgng glfta hal b&n, khong phy thud vao vige Tap doan #@ nhan ‘dugc héa don cia nha cung cép hay chwa. 3.45 Try cdp théi vige phai tra ‘Tg cfip thai vige che nhan vign duge trich true vao cubi ml ky béo cdo cho toan bé ngurdi lao dng a lam vigc tai Tap doan duge hon 12 thang cho dén ngay 31 thang 12 nm 2008 véi mic trich cho mdi nam lam vige tinh an ngay 31 thang 12 nm 2008 bang mét nira mize long binh quan théng theo Lugt Lao dng, Lugt bao itm xa héi va cdc vn ban hung dn o6 lién quan. Mic ivong binh ‘quan thang 08 tinh tty ofp thoi vige S& duvgc aibu chinh vao cubi mai ky béo cdo theo mire wong binh quan cla sau théng gn nhdt tinh dén thai diém lap béo céo. Phan tang lén trong khodn trich tse, nay 8 duge ghi nh@n vao bao cdo két qua kinh doanh hep nh gitva nién 46. Khodin tro cp thoi vige trich trude nay duge sir dung a8 tra tre cp théi vi8e cho ngudi lao dong khi chdm ditt hop dbng lao dong theo Bidu 48 cila BS luat Lao dng. 18 Tap doan Vingroup — Céng ty CP o8a-DNVHN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIGA NIEN BO (tiép theo) Quy tll nam 2017 3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) 3.16 Céc nghigp vu bing ngoai té Cac nghigp vy phat sinh bing cdc don vi tin t@ khéc véi don vj ttn t@ ké toan ella Tap doan duoc hach toan theo ty gid giao dich thye t& vao ngay phat sinh nghigp vy theo nguyén tic saur ~ _ Nghigp vu lam phat sinh céc knodn phai thu duoc hach todn theo ty glé mua ela ngan hang thong mai noi Tap doan chi dinh Khéch hang thanh togn; > Nahiép vu lam phat sinh cde khodn phai tra duoc hach toan theo t) gid bén ola ngan hang thurong mai noi Tap doan dy kién giao dich; va ~ Gao dich mua sam tai sin hoc cdc khodn chi phi duge thanh todn ngay bing ngoai 18 (khong qua cdc tai khoan pha trd) duge hach toén theo ty gid mua cla ngan hang thong ‘mai noi Tap doan thyc hign thanh todn, Tai ngay két hic ky ké todn, cdc khoan myc tidn t8 cd gbc ngoal #8 duv@c danh gid [al theo ty gké glao dich thyc té tai ngay cia bang on di ké toan theo nguyen tac sau: + Cée khoan myc tidn t@ urge phan logi lé tai sn duoc hach toan theo fj gla mua cla ngan hang thong mai noi Tap doan thurdng xuyén ¢6 giao dich, + Céc kholin mye tn #8 duuge phan foal lé ng’ phai tra dug hach todn theo t7 gid ban cia ‘again hang thuang mai noi Tap doan thuréng xuyén c6 giao dich, ‘TAtc cde khodn chénh léch ty gié thy té phat sinh trong ky va chénh Iéch do éanh gia Iai s6 du tidn {8 66 abc ngoai t@ cubl ky aug hach toan vao két qua hoat déng kinh doanh hop nhat gita nién 46. 3.17 Trai phiéu chuyén a6i Gc khodin tri phiéu chuyén d8i ma oé thé duvgc chuyén ai thanh mat s& lvong cB phigu ph théng ¢6 dinh duge phan chia thanh ng phai tra tai chinh (cho phan théa thuan mang tinh bat bude phaii chi {18 bing tin hod tai san tal chinh kno) va vdn chi s6 hau (phan quyén chuyén 46i thanh ¢& phigu trong mét thei gian nhit dinh) theo didu khodn hop dng. Cac khodn trai phi6u chuy&n dBi ma knéng {hd xéc dinh duz9c cha chan sé trang cb phigu phé thong o6 thé euvpe chuydn abi durge phan foal ng phai tra tai chinh. 3.18 Chi phi phat hanh tréi phiéu Chi phi phat hanh trai phiéu doc phan b6 dan phi hyp v6i ky han trai phidu theo phuong phép ‘dung thang va ghi nhén vao chi phi tai chinh hoc vén héa, Tal thoi diém ghi nhan ban du, chi phi pphat hénh trai phiu duc ghi giém ménh gid cia tral phigu. Dinh kj, ké todn phén b8 chi phi phat ‘rah trai phiéu bling cach ghi ting gid tri ménh gid tri phiu va ghi nhén vao chi phi tai chinh hose vvén héa phit hop véi viée ghi nhan Iai vay phai tra cia trl phiéu, 3.19 C6 phiéu quy Cac c6ng cy vén chii s&:hdu duge Tap doan mua lal (06 phi8u quf) curoe ghi nha theo nguyén gid va triv vao vén chi sé hiu. Tap doan khéng ghi nhan céc khoan 131/(8) khi mua, ban, phat hanh hoae: hy ca céng cy vén chi sé hOu eda minh, 3.20 Phin chia loi nhugn Loi nhugn thudn sau thué thu nh@p doanh nghigp o6 thé durge chia cho céc nha dau ty sau khi cure Dai hoi déng cd déng phé duyét va sau khi 43 trich lap cac. -quy dy phong theo Didu I§ Céng ty va cdc ‘Quy dinh cla phap luat Viet Nam. Tap oan trich ip céc qu dy phdng sau tir Igi nhugn thudn sau thué thu nhap doanh nghigp cia Tép doan theo 48 nghi ca Hai ding Quan tr va duoc céc ob déng ph duyét tal dal hol ddng cb ang thwéna nién. 19 Tap doan Vingroup - Céng ty CP B08a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN BO (tiép theo) Quy itt nam 2017 3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) 3.21 Khach hang ting trrée ‘Cac khoan tidn khaich hang ting trudc 48 mua nha d, cn h6 trong tweng lai ma chura ai didu kien 48 {duge ghi nhén Ia doanh thu trong k) duoc phan dn trong tai khodn "Ngwéi mua rd tin trade” trong phn ne phai tr tren bang can d6iké ton hep nhat. (Cac khodin tidn nhan tir khach hang, duréi hinh thirc hop dng vay vén durge phan anh trong tai khon "Phai tré khdc” trong phan ng phai ra trén bang can 46i k6 toan hyp nhdt. 3.22 Ghi nn doanh thu Doanh thu due ghi nhan khi Tap Goan 6 kha ning nhén évvge ode loi ich kinh té 6 thé xac dink ‘dug mét céch che chan. Doanh thu duge xéc dinh theo gia tri hop Ij cila céc khoan di thu hoae 58 thu dug sau khi trir di ede khodn chiét khdu thwong mai, giém gi hang bén va hang ban bj tré lai. ‘Céc didu kign ghi nhan cy thé sau Gay cing phai dugc dap (rng khi ghi nhan doanh thu: Doenh thu chuyén nhugng bat ding san Doanh thu chuyén nhizong bét déng san durgc ghi nhin khi phan lén cdc ri ro va lei fch gn ibn vei ‘quyén 88 hu bat dong san duoc chuyBn giao cho ngudi mua. Doanh thu cho thué bat déng sin Doanh thu cho thué bét dng sn durgc ghi nhan trén béo céo két qué host dng kinh doanh theo phucong phép dung théng dya trén thoi han eda hgp ding thud. Doanh thu ti ban hang héa Doanh thu tir ban hang hoa duge ghi nhn khi cdc ri ro trong yéu va ode quyén sé hau hang héa 68 duge chuyén sang ngwéi mua, thuéng Ia tring véi viée chuyén giao hang héa. Doanh thu cung cdp dich vu Lign quan dén host dng khéch san, Khu vui choi gil tri, gléo duc, lam dep, bénh vign va cde dich vy <6 ibn quan khée, doanh thu duoc ghinhén khi cde dich vy auge thy ign, Thu nhép tis hogt dng kinh doanh chimg khodrvehuyén nhugng vin Thu nhap tir host dng kinh doanh ching khoén va chuyn nhurong vén duge xéc dinh 1& phan chénh ch gitra gia ban va gia vén chieng khoan. Thu nhap nay duge ghi nhan vao ngay phat sinh giao dich, ‘the Ia khi hop déng chuyén nhugng duoc thyc hign, Tin lai Doanh thu duoc ghi nha kh fidn 18i phat sinh trén co sé dan tich (c6 tinh dén Ioi ttc ma tai san dem Jai) triv khi kha nding thu hdi tién lal khéng che chan. 6 tie C6 tite duzge ghi nhéin 1 doanh thu khi quyén igi duge nhan o8 tc cia Tap doan voi tw each Ia nha dau tu duge xac fp. 3.23 Thué Thué thu nhép hign han ‘Tai sn thué thu nhap va thué thu nhap phai ngp cho nm hign hanh va cde nam truée duge xée din baing sé tidn dy kién phai nép cho (hoge duc thu hbi ti) co quan thué, dya trén cdc mirc thud sudt vva cdc lu&t thué 06 higu lye dn ngay kat thic nién 0 ké tod, ‘Thué thu nh@p hign hanh duge ghi nhan vo két qua hoat dong kinh doanh ngoai tr trréng hep thus thu nhap phat sinh lién quan dén mot khodn mye due ghi thing vao vin cho sé hitu, trong trueng hhgp nay, thué thu nhap hign hanh cing due ghi nhan tryc tiép vao vén chd so hou. Tap doan Vingroup — Céng ty CP Bo8e-DNIHN THUYET MINH BAO CAO TA! CHINH HOP NHAT GIUA NIEN 80 (tiép theo) Quy ill nam 2017 3. TOM TAT CAC CHINH SAGH KE TOAN CHU YEU (tiép theo) 3.23 Thu (tiép theo) Thué thu nhép hién hanh (tgp theo) Tap doan chi duge bi tr cée tai sn thué thu nhap hign hanh va thué thu nh@p hign hanh phai trd khi Tap doan c6 quyén hgp phap dugc bi trir gia tal san thué thu nh@p hién hanh v6i thué thu nhap hign hanh phai ngp va doanh nghiép dy dinh thanh togn thué thu nhap hién hanh phai tra va tai san thué thu nhap hign hanh trén co s& thudn, Thué thu nhép ho8n Iai ‘Thué thu nh@p hofin igi durge xéec dinh cho céc Khon chénh léch tam thé’ tal ngay két thic ky ké ton nim gia co’ sé tinh thué thu nh@p clia cdc tai sin va ng phéi tré va gla tr ghi s8 cia ching cho muc dich lap béo cdo tai chinh hop nna. Thué thu nhap hodin lai phi tA duge ghi nhn cho t&t od cée khon chénh Iéch tam thei chiu thud, goal tir: > Thué thu nhgp hodn Iai phai tré phat sinh to ghi nhn ban dau cia mét tai sn hay ng phai tra tir ‘m@t giao dich ma giao dich nay khéng c6 anh hung dén igi nhuan ké ton hoa lpi nhuain tinh thud thu nhgp (node 16 tinh thud) tai thoi diém phat sinh giao dich; > Cao chénh léch tam thoi chiu thu gn lidn véi cde khodn au tw vao céng ty con, c®ng ty lin két va cac khoan vén gép lién doanh khi c6 kha nang kiém soat thai gian hoan nh&p khoan chénh lénh ‘tam thdi va chdc chan khodn chénh léch tam thdi sé khng dugc hoan nhap trong twong lai o6 thé dy Tai sn thué thu nhgp hodn igi cn dug ghi nhan cho t&t cd cdc chénh Iéch tam thei duge khdu tri, itr cuore khéu trig chuyén sang cdc nam sau ola cdc khodn I6 tinh thué va cc Khodn wu dai thud cchura str dung, khi chéec chén trong tong lai sé cé igi nhun tinh thué 48 sir dung nhng chénh léch tam thdi duvgc kndu trir, cfc khoin i tinh thué va cdc uu dai thué chua sir dyng nay, ngoet tri > Tai san thué hodn fai phat sinh tir ghi nhgn ban du ca mot tal sdn hoe ng’ pha tré tir mét giao dich ma giao dich nay khéng ¢6 anh huéng dén Ioi nhuan ké toén hoac loi nhuan tinh thué thu nhap (hod 6 tinh thud) tai thai éiém phat sinh giao dich; > 861 véi cdc chénh léch tam thoi dugc khdu triy phat sinh tir cde Khoan dau ty vao cde céng ty ‘con, céng ty lin két va cdc khodn vén gép lién doanh, tai san thué thu nhap hoéin lai duge ghi nhan kkhi chao chéin I& chénh lgnh tam thei sé duge hoan nhap trong twong lai c6 thé dy dogn duge va c6 {gi nhuan chiu thué 48 sit dung dugc khodn chénh Iéch tam thi 46, Gié ty ghl sB ca tai san thué thu nhap doanh nghigp han lai phai due xem xét lai v8o ngay két thc ky 6 toan va phai glam gié tr ghi s6 cia tai sén thué thu nhap hoan ial dén mite bao dim chéc chén 6 di oi nhuan tinh thué cho phép to! ich ola mét phn hoe toan bd tai sén thud thu nhp hodin lai urge sir dung. Cae tai sn thué thu nap doanh nghigp hodn Iai cha ghi nhan truée dy duge xem xét lal vao nga két thie Ky) ké ton va dug ghi nha Khi chéc chin c& a igi nhuan tinh thud a8 cS thB sir dung céc tai sén thué thu nhap hoan lai cha ghi nnn nay. ‘Tai san thué thu nh@p hod lai va thué thu nh@p hodin Iai phai tra due xée dinh theo thué suat dy tinh ‘86 8p dung cho nién 6 tai chinh khi tai sn durge thu hbi hay ng pha tra dec thanh toan, dya trén cdc mic thué sudt va lust thud cb higu lye vao ngay két thiic ky ké todn. ‘Thué thu nhép hod lai duoc ghi nhan vao két qua hoat dng kinh doanh ngoal trv treéng hop thud thu nh§p phat sinh lién quan én mét kho’n myc éugc ghi théng vao vén chi se hdr, trong trong hop nay, thué thu nhap hon lai eGing duge ghi nhan truc tiép vao vén chi sé hou. an Tap doan Vingroup — Céng ty CP 2000-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIGA NIEN BO (tiép theo) Qu Ill nim 2017 3. TOM TAT CAC CHINH SACH KE TOAN CHI YEU (tép theo) 3.23 Thué (tép theo) Thui thu nhdp ho8n lel (bp theo) Tap doan chi duge bit triy cc tai san thué thu nhap hon lai va thué thu nhp hon lai phai tra khi doanh nghiép 06 quyén hyp phép dvgc bi trir givra tai sn thud thu nhgp hign hanh voi thué thu nhap_ hign hanh phai nop va céc tai san thué thu nhap hodn lai va thué thu nhap hoi lai pha tra lin quan ‘67 thué thu nhdp doanh nghigp dug quan ly béi cing mét co quan thué: > B6i voi cling mot don vj chiu thué; hoge > Tap doan dy ¢inh thanh ton thué thu nhgp hign hénh phai trd va tai sn thué thu nhap hign hanh {rn co sé thudn hodc thu hel tai sin ding thdi v6i viée thanh todn ng phai tra trong tieng ky tuong la kkhi céc khodn trong yéu ota thué thu nhap hoan lal phai tré hode tai san thué thu nhép hod lal durge thanh todn hod thu hbi. 4, TIEN VA CAC KHOAN TUONG DUONG TIEN Bon vj tinh: VNB sb cubi iy shabu ky Tibn mat 94.820,845.094 55.045.974.040 Tibn gh ngan hang 3038697 245207 6.168.352.900.662 “Tdn dang chuyén 43.704.54%.423 19.034.656.350 Cac khoan tuong duong tién 3.169.916.557.070 3.590.101,597.502 TONG CONG 6.947.208.1890 _9.93.392.219.401 Cac khoan tong durong tién bao gdm cdc khodn tién giti bang VND cé ky han tly 1 thang dn 3 thang véi ii sudt ti 4.99%inam dén 8,5%/nam, trong dé 820 ty VND dang nam trong tai khodn phong ta d8 pyc vy hoat dong kinh doanh, 22 “WRU '9 UBD 26S'S mFS 1 HOA WEL | UpD Bue e VON mI WEY A499 21.02 WeU g GuRLA O¢ AgEU HE) 196 uRG WO Bunu eA Bugy URL NB UgR UEOLPORD () doezsrveLosy Loszsw vary OL0eze'ser OR oz0eze's6e 982 9NOO ONO, Torearvervey — Loreayvarcay ouvezesereez ‘Gv ecasEn GT (9 wey 64 90 1n6 ga 1y> Bunuo en Bugy ueBU INB ULL ~ 98146 &9 BIO 996 519 981M6 ia eo 298 B15 IMD IS. S199 9s. GNA aun in uog by ofp Ap6u ugp 416 weum neg zg “WEA NRL IBUD BOH eA UO WeUA AY BUD Bupy NpIU gO () (oovoss'es'sh) oovzsrzzeer oovzLreseze Kooozee 2922) 0008 ISL vOOZHFGeEZE NOD ONOL Toor serer) — DONE eLEEL _ DoozIV Ese Te Toooeeezszer) — ‘DOOOBLTISEL oOeIT ESE E 4 Waa ngud go ~ Buoud vig Aidoy tn 219 298 219) Bugud tig Aidoy ines 296919 BINED GS BIG gS GNA “4 in v0g MUEOP YUPy UBC BUND 1g NVHNYONHNIHOTYLALAYG *S 2102 ww 6m (0918 438) OG NIN VOID LVN dOH HNJHO IY OYO OY HININ AZANHL NHING-e608 d9 A Bugg — dnouBui, ueop dé. Tap doan Vingroup — Céng ty CP B0pe-DNVHN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN BO (tiép theo) Quy Ill nam 2017 6, PHAI THU NGAN HAN TU KHACH HANG Bon vi tinh: VNB Sb cudiky ‘Sb au ky Phai thu t chuyén nhuong bat dng san 2.927.377.881.826 _1.973.699.638.278 Phi thu ti cho thué bat dng sén du tv va cung chp dich vy tign quan 271,898.980281 222.206.402.892 hai thu t cung cAp dich vy khéch sen, vul choi si 8 va cée dich vy 66 tén quan 159.402.647.773 95:357.152.770 PPhai thu tir cung c&p dich vy bénh vign va ede dich wlign quan 151.964.187.686 56.576.231.521 Pal thu tiybén hang tal siéu th, oa hang tin foh ‘va céc ca hang bén Ie khac 394.407.171.622 26.256.987.050 Phi thu tr cung cp dich vy gido dye va cée dich vwuilién quan 399.755.194.884 840.137.281 Phai thu tir cung cp dich vy xay dng va ede dich vy lién quan 446.732.877.485 301.859.623.132 PPhai thu ti thanh ly ec Khon abu ty tai chinn 4.059.364.579.500 967.694.602.439 Phai thu kde 301.366.240.450 ___127.551.510.502 TONG CONG 7.792.26.761437 __$,170.762.775.818 Trong a6: Seer eee ere errr reer hai thu ngén han ts kndch hang 7,705.442.961.089 _3,189,443.516.320 hai thu ngdn han ti bén fién quan 6.826.900.348 11,319.259.495 7. PHAITHU VE CHO VAY ‘Bon vtinh: VNB S6 cudi ay 86 dau ky Ngan han: Cae khodin cho vay dai han dn han thu hai 75.085.656.280 24.697.885.462 Cc khoan cho vay cae a6i tac 6.950.106.457.963_1.831.835.225.564 Phi thu tir cho vay cdc bén lién quan (Thayét minh 56 31) = __1.367.728.527.787 TONG CONG. 7.025.182.114249 __3.224,258.630.813 Dal han: a (Céc khodin cho kich hang vay 27.343.153.947 26,687.800.577 ‘Khoan cho vay cdc di tae doanh nghigp 412.143.481.194 '55.000,000.000 Pre Oe cetera cna ay Con be te (75.086.656.266) (24.697.885.462) TONG CONG 364.400.978.858 58.988.915.115 24 Tap doan Vingroup ~ Céng ty CP 080-DNIHN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN BO (tiép theo) Quy tlt nam 2017 8, PHAITHU KHAG Bon vjtinh: VNB 86 cudi ky ‘$6 dau ky Ngén han: Lai phai thu ti c&c khodin tin gi ngan hang, dat 9c va pha thu tir cho vay 548.176.418.104 1.042.244.561.460 ‘Dat ogc, ky qu, ing vbn cho mye Aich dm béo phat tién dy an, mé ban can ho va thye hign hop. déng 426.241.503.939 544.745.055.602 hal thu ti vig thu ho khach hang thanh todn theo tién 06 1.049.601.628.448 431.005.348.149 Pai thu lal khoan dt ogc ti hop ang au tw 1.036.000.000.000 _4.036.000.000.000 Dy thu chiét khdu tir nha cung cdp 177.680.151.148 167.538.476.309 ‘Tam Ging cho nhan vién 73.395.209.708 72.218,182.604 Phai thu khac 346.342.331.470 517.218.789.151 TONG CONG 3.656.517.242.613 6.809.970.413.275 a ESSE SIT 242.815, _6.809,970.413.275, rial thu ngéin han kao 3.656.517.242.813 _6,800.619.065.564 hai thu ngén han khdo te bén lién quan (Thuyét minh s6 31) 7 9.351,347.691 Daihan: ‘Bat ope thué gian hang dai han 204.167.710.095 194.115.824.752 ‘Bat coc thy hign nghfa vy ta phigu 120.190.140.000 120.190.140.000 ‘Bat ope thyc hign hgp d8ng hop téc kinh doanh 78.366.827.000 73,366.827.000 hai thu kc 413.505.033.982 18.843.910.330 TONG CONG 411.229.711.077 406.516.702.082 9. HANG TON KHO- Bon vjtinh: VNB 86 cud ky 86 dau ky Bat dong sn dé ban dang xay dyng 45,175,886.489.361 45,386.442.763.079 BAt dong san sn sang 4 ban 4.323,320.807.779 2.150.104.528.562 Hang tén kho bénh vign, siéu thi, khdch san va gian hang chuyén doanh 2.510678.985.045 —2.097.927.277.737 Hang mua dang i dong 411.043.836.331 5.084.926.997 Nauyén vat ligu 163.860.113.939 118.928.625.808, Géng cu, dung oy 167.489.178.235 58.283.018.424 Hang tn kho kha 87.021.556.195 63.005.213.232 TONG CONS 52.393.200.766.785 _49,879.776.253.837 Dy phong giém gié hang tin kho (154.073.562.457) 96.995.461.541) ‘Gid tri thudn cia hang tn kho 52.179.217.204328 _49.782.780,782.206 25 Tap doan Vingroup — Céng ty CP ‘B08a-DNIHN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN B90 (tiép theo) Quy tit nim 2017 19. CHI PHI TRA TRUOC Bon vj tinh: VNB Sb cud Ky 6 abu ky Nan han: ‘Chi phi ban hang tién quan &&n cde edn hd chu ban giao 2.401.599.628.582 —_1.718.749.696.667 ‘Tam Ging Igi nhuan cam két theo Hop dang hop tac inh doanh va chweng trinh quan Ij bigt thy 1.191.342.567.907 639.882.103.856 Chi phi dd ding, dung cy 448.088.414.278 100.963,377.103 Chi phi lai vay tra truco 65.464.581.600 45.141,308.508 Thué thu nhp doanh nghigp tam nop 545.984.630.206 498.648.303.768 Chi phi tra trac ngén han khac 220.444.603.096 119.638.923.255 TONG CONG 4,552,921.926,059 ___9.123.024.713.156 Dai han: Chi phi thu aét ira tre 4.107.127.252.141 852,344,458.259 CChi phi sda chia lon 16.363.819.819 83.579.631.482 Chi phi cdg cu, dung cu 1.085.902.134.335 _1.137.285.873.676 CChi phi trxée host dong 444.205.808.026 38.374.812.080 ‘Chi phi thué mat bang sigu thj ta true 51.508.617.300 6.349,035.971 Chi phi tr trade dai han kao 235.840.785.186 166.784.122.282 ‘TONG CONG 2,540.948.516.606 __2.252.711.733.160 11. TALSAN NGAN HAN VA DAI HAN KHAG ‘Bay ld cdc khodn 6&t ogc cho myc dich phat tin cdc dy An tiém nang ho&e nhén chuyén nhueng cb phan trong céc don vj khée. $6 du tai san ngén han va dai han khdc tal ngay 30 thang 8 nam 2017 ‘nh sau: Bon vjtinh: VNB 86 cudi ky ‘S6 dl ky Ngan han: ‘Dat coe cho myc dich dau tu 7.689.361.011.991 4,789.340.371.022 ‘Tai sn chi ban giao cho don vi Nha nuge 222.330.621.597 222.330.521.597 TONG CONG 7.911.601.533.588 __6.041,670,892.619 26 z LOEW CereaTeE_ “SOTTETOOT OGL eevee Gieeeresssies “osecsvoe7sE02 ‘4190.99 95 eevee izesece — OCresrTOvOLZ ‘veruerece tes OSSSLSOLTESNS — GTeLYCLTITEL 1ngo a7 95 81 U99 19 HO oresezereeis crruoewDelaz —«Seevarzareee —

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