c6ng ty c6 phan t^.? cong hoa xa hoi chu nghia vifr...
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C 6 N G T Y C6 P H A N T ^ . ? C O N G H O A X A H O I C H U N G H I A v i f r N A M D O A N Q U A N L Y TAI S A N BOC l$p - do - H^nh phiic
TRI Vl fT
C O N G B 6 T H O N G T I N T R E N C O N G T H O N G T I N S I | : N T U "
C U A U Y B A N C H C T N G K H O A N N H A NU"6C V A SO GIAO DJCH
CHtTNG K H O A N H A N Q I
Ki'nh gui: Uy ban chirng khodn nha nude Sd giao dich chung Ichoan Ha Npi
Cong ty: Co ph^n Tgp doan Qukn ly Tai san Tri Viet Try sd chinh: s6 142 D^i Cin, phudng Dpi Cdn, quan Ba Dinh, Thanh ph6 Ha NOi. Dipn thoyi: 0 2 4 . 3 7 2 2 4999
Fax: 024. 6273 2058
Ngudi thpc hipn cong bo thong tin: 6ng Phan DoSn Vinh - Tdng Giam ddc Dja chi: 1204 toa nha A 3 , D A Thang Long Garden 250 Minh Khai, quyn Hai Ba Tnmg, thanh phd Ha Npi
H bat thudng rUtheo yen chu [Zfdinh ky Loai thong tin cong bo: I I 24 gid I 172 gid
Ngi dung thong tin c6ng bo: Cong b6 bao cao tai chinh ban nien 2017 da dupe soat xet cua Cong ty Co phan Tap doan Quan ly Tai san Tri Viet.
Thong tin nay duac cong bo tren trang dipn tu Cong ty vac ngay 15/08/2017 tgi dudng dan httpV/www tcorp.vn/index php/quan-h-c-dong/tm-t-c-s-ki-n
Chung tdi xin cam ket cac thong tin cong bo tren day la dung su that va hoan toan chiu trach nhipm trudc phdp luat v l npi dung cdc thdng tin da cong bd.
Ngay 15 thdng 8 nam 2017 Nfiirtri uy quy^n C B T T W
7^Z7^ ten) ^
lan Doan Vinh
B A O C A O T A I C H I N H R I E N G G I L T A N I E N D O
C O N G T Y C O P H A N T A P D O A N Q U A N L Y T . A I S A N T R I V I E T
Cho ky ka toan tu ngay 01/01/2017 dSn ngay 30/06/2017 (da dugc so4t xet)
Cong ty Co phan Tap doiiit Quan ly T4i san Tr i Vift Sd 142 Dgi Can, P. Dgi C 3 R , Q . Ba Dinh, Tp. Ha Ngi
N<)I D U N G
Trang
Bio do cua Ban Tong Ci4m d6c 2 - 4
Bio do Soit xit thdng tin tii chfnh giira nien d$ 5 - 6
Bio do Tii chinh rieng gi&a nidn dg d3 dirge soit xit
Bang can doi ke to4n rieng gi&a nien dg 7 - 9
Bao cao ket qua hogt dgng kinh doanh rieng gi&a nien dg 10
Bdo c4o liru chuydn tidn tg rienggi&a nidn dg 11-12
Ban thuydt minh B4o c4o tai chinh rieng gi&a nien dg 13 - 3$
I
Cong ty C6 phan Tap doan Quan ly T4i san Tr i Vipt So 142 Dgi Can, P. Dpi Can, Q. Ba Dinh, Tp. Ha Npi
B A O C A O C U A B A N T O N G G I A M O O C
Ban T6ng Gi im doc Cong ty C6 phin Tgp doan Quan ly T i i san Tri Vigt trinh bay Bio cio ciia minh va Bao cao tai chinh r i inggiua nien dg cila Cdngty cho ky k i toin t i rng iy 01 thing 01 n im 2017 dSn ngiy 30 thing 06 n im 2017.
C O N G T Y
Cong ty Co phin T ip doan Quan ly Tai san Tri V i i t dugc thanh Ipp va hopt dgng theo Gi iy chimg nhgn ding ky doanh nghigp s6 0106065776 cip l i n d iu ngay 20/12/2012 do so k€ hogch v i d i u tu thanh ph6 H i N ^ i c ip v i thay d6i l in thu 12 ngiy 04 thing 07 nim 2017. Theo Gi iy phep ding ky kinh doanh l i n d iu s6 0106065776 thay d6i l i n 12 ngiy 04 thing 07 n im 2017 do Sd ke hoach va D i u tu Thanh phd H i Ngi, hoat d6ng kinh doanh ciia Cong ty l i :
Td chirc gidi thigu va xuc t l i n thuong mai; Dai ly moi gidi dau gia; Hoat dgng hd trg dich vu t i i chinh chua phan vio diu , tu v i n d iu tu; Cho thue t i i sin vd hinh phi tai chinh; Nghien cuu thi trudng v i thim do du luan; Dich vii hinh chinh v in phong long hgp;
Hoat dgng dich vy hd trg kinh doanh khic cdn Igi chua dugc phan v io dau; Hoat dgng tu v i n quan ly; Tu van may tinh v i quan trj he thdng miy tinh; Hogt dgng dich vy cong ngh^ thdng tin v i dich vy khac lien quan d i n miy vi tinh; Hoat ddng dich vy bd trg tryc t i ip cho v i n tai dudng bg; Hoat dgng ciia try sd v in phong; Dich vu thud v i n phong; Kinh doanh bat dgng sin;
- Dgi iy mua, dai ] ^ bin , ky giri hang hda; Dgi ly bao hi im; Kinh doanh v in t i i bing o td theo hgp ddng; LO hinh ngi dia. Id hanh qudc te v i cac dich vu phuc vu khich du lich (Khong bao gom kinh doanh phong hat karaoke, vu trudng. quin bar); Dich vu sinh hoat giai tri: nhay du, dua thuyin, the due th i thao trdn bd va dudi nude; Kinh doanh khich san, nha hang, djch vu du lich sinh th i i , cic djch vy vui chai, giai t r i (Khdng bao gdm kinh doanh phong hat karaoke, vu trudng, quin bar); Cac djch vu: b i i do \e v i cic cong trinh cong cgng;
- X i y dgng cic dg an nhi d, v in phdng, khich sgn. trung tam thgong mgi, sieu thj, khu do thj mdi, khu cong nghiip, kliu kinh te, khu cong nghf cao, khu giai tri cao cip, sin golf, x i y dung cdng trinh dan dung va cong nghiep; Dich vy moi gidi bi t dgng sin; Dich vy djnh g i i bat dgng sin; Djch vu sin giao dich bi t dgng sin; Djch vy tu v i n bi t d^ng san; Djch vy quing cao bat dgng san; Djch vy quan \S bit dgng sin; Bin bu6n nfing, lam sin nguyen li?u (trir gd, tre, nira) v i dOng v i t s6ng (trir loai N h i nude cam); Ban budn thgc pliam, ban bu6n thiiy sin; bin buon rau qua; Kinh doanh thgc pham chiic ning; B i n bu5n v i t lieu, thiet bj l i p dgt khac trong xay dgng; Ban budn xi ming, gach x iy , ngdi, d i , cit, sdi, kinh x i y dung, gach dp l i t v i thiet bj vd sinh;
Ban budn chuyen doanh khic chira dggc phan vio dau; Ban budn phan bdn, hda chit khic sir dyng trong ndng nghi?p (trir logl N h i nude c im); Ban budn hda chat khic (trir logi N h i nude cam); Bin budn chat deo dang nguyen sinh; Bin budn cao su;
2
Cong ty Co phan Tap 6akn Quan ly Tai san Tri Vi f l So 1 4 2 D Q I Can, P . Doi Can, Q. Ba Dinh, Tp. H4 Nff
- Cung cap dich vy an u6ng khong thudng xuydn vdi khich hing (phyc vy ti?c. h^i hgp, d im cudi,...); Djch vy phyc vu do udng (khdng bao gom kinh doanh quin bar); N h i hing va cic djch vy an uong phyc vy luu dgng (khong bao gom kinh doanh quin bar, phdng hit karaoke, vu trudng); Hoat ddng nhiep anh; Cho thue 6 to; Cho thue may mdc, t l i i l t bj vSn phdng (ke c i miy tinh); Photo, chuin bj lai l ifu;
- C im d6; Hoat dgng hd trg v in phdng dac bigt khic.
Try sd chinh ciia Cong ty d i t tgi: sd 142 Dgi Cin, qugn Ba Dinh, thinh phd HaNdi , Vi^t Nam.
Von d i lu 1? cua Cong ty l i : 368.886.300.000 ddng (Ba irSm siu mirai t i m ty t i m t r im tam muoi sau trigu ba tram nghin ddng chan) luong duong 36.888.630 cd phan, mf nh g i i : 10.000 ddng/CP.
C A C SI,J K I $ N S A U N G A Y K H O A S O K E T O A N L A P B A G C A O T A I C H I N H R I E N G G I U A
N I E N D O
Ngay 04/07/2017 Cong ty Cd phan Quan ly Dau tu Tri Vi?I thgc hi?n thay ddi dSng ky kinh doanh Ian thir 12. Theo dd, Cong ty thgc hign ddi ten thinh Cdng ty Cd phin T ip doan Quan ly Tai sin Tri Vidt. Ddng thdi bd nhlgm dng Phan Doin Vinh l im Tong G i i m doc vio ngiy 05/07/2017.
H Q l D O N G Q U A N T R | V A B A N G I A M D O C
Cic thanh vien cila Hgi ddng Quin tri . Ban Gi im ddc dieu hinh cua Cdng ty cho k^ k l lo in td 01/01/2017 ddn 30/06/2017 bao gdm:
Hgi dong quan t r j
Ong Phgm Thanh Tdng chi i ijch HDQT
Ong Dd Thanh H i Thinh vidn
Ong Quich Manh Hie Thinh vidn
Ong Nguyin Trung Kien jhanh vien
B i Phan Van H i -phinh vien
Ban T i n g G i i m doc v i K I t o i n trudng
Ong D5 Thanh Ha Tdng Gi im ddc
Ong Nguyin Due Tung Ke toin trudng
K I E M T O A N V I E N
Bio cio t i i chinh rieng giOa nidn dO k i t thuc ngiy 30/06/2017 cua Cdng ty Cd phan Tgp doin Quan ly Tai san Tri Vidt d i dugc soit xdt bdi Cdng ty TNHH Kiem loan TTP. Don vj du dieu k i | n kidm loan cho cic cdng ty dai chung, cdng ty dai chiing thugc ITnh vuc chung khoin theo quy djnh cua Bg t i i chinh v i Uy ban Chimg khoin Nha nude.
3
Cdng ly Co phin Tfp do4n Quan ly T i i sin T r i Vift S6 142 Dgi Cin, P. Dgi Can, Q. Ba Dinh, Tp. H i Ngi
CONG BO T R A C H N H l f M C U A BAN G I A M D O C D 6 I \Cfl BAO C A O T A I C H I N H RIENG G I O A NIEN D O
Ban Giam ddc Cdng ty chju trich nhigm v l vigc l$p Bio cio t i i chinh rieng gi&a nien dp phan inh trung ihgc. hgp ly tinh hinh hogt dgng. ket qua hogt dgng kinh doanh v i tinh hinh liru chuyen lien I? cua Cdng ty trong ky. Trong qui trinh lap Bio cio tai chfnh rieng giOa nien dg. Ban Gi im ddc Cdng ty cam k i t da tuan ihii cic ydu cau sau:
X i y dgng v i duy tri kiem soat ndi bg m i Ban G i i m ddc va Ban quan trj Cdng ty xac djnh la c in thiet de dam bao cho vifc Igp v i trinh biy B i o cio t i i chinh rieng khdng cdn sal sot trgng y i u do gian Ian hoic nham l i n ; Lga chgn cic chinh sich k i toin thich hgp v i ip dgng cic chinh sich nay mgt cich nhat quin; Dua ra cic dinh gia va dg doin hgp ly va thgn trgng; Neu rd cic chuan mgc ke loan dugc ap dgng cd dugc tuan thii hay khdng, cd nh&ng i p dgng sai [?ch trgng yeu d in mirc cin phai cdng bd v i giai thich trong Bio cio t i i chinh rieng hay khdng; Lap Bio cio tai chinh ridng tren ca sd hoal dgng kinh doanh lidn tyc tr& trgdng hgp khdng thd cho r ing Cdng ty sB tiep tgc hoat dgng kinh doanh.
Ban Giam ddc Cdng ty dam bao ring cic sd kd toin dugc luu gi& de phin inh tinh hinh t i i chinh ciia Cdng ty, vdi m&c dg trung thgc, hgp Iy igi bat cu thdi diem nao v i d im bao ring Bio cio t i i chinh rieng tuan thii cic quy djnh hign hanh ciia N h i nude. Ddng thdi cd trich nhifm trong vifc bao dam an loan t i i sin ciia Cdng ty v i thgc hien cic bien phip thich hgp de ngin chin, phit hlfn cac hinh vi gian Ign v i cac vi phgm khac.
Ban Gi im ddc Cdng ty cam ki t r ing Bao cio t i i chinh rieng d i phan inh trung thgc v i hgp ly tinh hinh t i i chinh ciia Cdng ty tai thdi difm ngiy 30 thing 06 n im 2017. k i t qu i hoat dgng kinh doanh v i tinh hinh luu chuyin t i i n te cho ky k i loan tu Ol/Oi/2017 d in 30/06/2017, phu hgp vdi chuan mgc, chi do k i toin Vif t Nam v i tuan thu cic quy djnh l i ifn hinh cd lien quan d in vifc Igp v i trinh b iy Bio cio t i i chfnh rieng.
Cam k i t k h i c
Ban Gi im ddc cam ki t r ing Cdng ty khdng vi pham nghTa vg cdng bd thdng tin theo quy djnh tgi Thdng tu sd i55/2015/TT-BTC. ngiy 06/10/2015 cua Bg T i i Chinh hudng d in ve vifc cdng bd thdng tin tren Thj trudng chimg khoan.
Ha Ndi, ngay 14 thang 08 ndm 2017 Chu tich HDQT ^
CONG T Y TNHH K I E M TOAN T T P T T P A U D I T T I N G L I M I T E D C O M P A N Y
S6 ;:iiC,/BCKT/TC
BAG C A O SOAT X E T
T H O N G TIN T A I C H I N H G I L A NIEN DO
Khrli siri: Hoi dong Quan I r j
Ban Tong Giam doe Cong I> Co phan Tap doan Quan ly Tai san T r i Viet
Chiing toi Cong ty TNHH Kifm toin TTP, da thgc hign cong t ic soit xft Bio cao tai chinh rieng gi&a niSn dp
CLia Cong ty C6 phin Tap doan Quan ly Tai san Tri Viet dugc l ip ngay 14 thing 08 n im 2017 gdm: Bang can
ddi ke toan rieng giua nien dd tgi ngiy 30 thing 05 nam 2017, Bio cao ket qua hoat dgng kinh doanh rieng
gi&a nien dg. Bao cao luu chuyen tien tg rieng gi&a nien dd va Ban thuyet minh Bao cao tai chinh rieng gi&a
niSn dg cho ky ke toan tu ngay 01/01/2017 dfn ngay 30/06/2017 dugc trinh bay tir trang 07 dfn trang 38 kem
theo.
T r i c h nhigm ciia Ban Tdng G i i m ddc
Ban Tdng Giam ddc Cong ty Cd phin T ip doin Quan ly Tai san Tri Vlf t chju trich nhiem lap v i trinh bay
trung thgc va hgp iy bio cao t i i chinh rieng giua nien dd theo chuan mgc ke loan, che dp ke toan (doanh
nghifp) Viet Nam va cac quy djnh phap ly cd lien quan den vigc l ip v i trinh bay bio cio tai chinh rieng gi&a
nien dp va chju trich nhiem ve kiem soat npi bp ma Ban Tdng Giam ddc xac djnh la can thiet de dam bao vigc
Igp va trinh bay Bao cio tai chinh rieng gi&a nien dp khdng cd sai sot trpng yeu do gian Ian hoac nham l in .
T r i c h nhifm cua Kiem t o i n vi fn
Trich nhiem ciia chung toi la dua ra ket iugn ve Bao cao tai chinh rieng gi&a nien dp dga tren ket qua soit xdt
cua chiing toi. Chiing loi da thgc hign cdng viec soat xet iheo Chuan mgc Vift Nam ve hgp ddng dich vg soit
xft sd 2410 - Soat xet ihong tin t i i chinh giua nien dp do kiem toin vifn ddc l ip ciia dcm vi thgc hien.
Cdng viec soat xet thong lin t i i chinh gi&a nien dp bao gdm vifc thgc hign cic cupc phdng van, chii yfu la
phdng van nhung ngudi chju trich nhifm ve cac van de tai chinh ke toin, va thuc hien thu tuc phan tich v i cac
thu tgc soat xet khac. Mgt cugc soar xet ve ca ban cd pham vi hep han mgt cugc kiem toan dugc thgc hign theo
cac chuan mgc kiem toan Viet Nam va do vay khong cho phep chung toi dat dugc sg dam bao ring chung idl
sS nhan biet dugc tat ca cac v in df trgng yeu cd the dugc phat hlfn trong mgt cugc kiem loan. Theo dd, chiing
tdi khdng dua ra y kifn kiem toin.
Oja chh Ting 12 Thip TAy, T6a nhk Hancorp Plaza, So 72 Trin DSng Nlnh, Ciu Giay. Ha Ngi Add: Floor 12 West Tower, Hancorp Plaza Building, 72 Tran Dang Nlnh, Cau Giay, Ha Noi
Tel: (04) 37425 888 - Fax : (04) 37578 666 Website: hltpi/fhiemtoanttp.com - http://kiemtoanttp.vn *Email:ttp@kiemtoanttp,com
Ket l u i n ciia Kiem toan vien
Can cir tren ket qua soat xet ciia chimg toi, chiing toi khdng thay cd van de gi khien chung tdi cho rang Bao cao
tai chinh rieng giCfa nien dg dinh kem khdng phan anh trung thuc v i hgp ly, tren khia cgnh trpng ydu, tinh hinh
tai chinh ciia dcm vj tgi ngay 30/06/2017 va kf l qua hogt dgng kinh doanh va luu chuyen tien t? ciia dcm vj cho
ky ke toin 06 thing ket thuc ciing ngay, phii hgp vdi chuan muc ke lo in , che dg ke loan {Doanh nghifp) Vif t
Nam v i cac quy djnh phip ly cd lien quan den vifc igp va trinh bay Bao cao tai chinh rieng giCta nien dg.
Ha Ngi, ngiy 14 thing 08 nim 2017
C O N G l i y e ^ H K I ^ : M T O A N T T P
i i m doc
Giay chirng nhan DKHN Kiem loan So: 0739-2017-133-1
6
Cong ty Co phan Tfp do in Quan ly Tai san T r i Vi f t So 142 Dpi c i n , P. Dpi Can, Q. Ba Dinh. Tp. Ha Npi
Bao cio t i i chfnh rieng giila nien d f Cho ky ke toan tir 01 /OI /2017 den 30/06/2017
BANG CAN D 6 1 K £ TOAN RIENG CILI A N l ^ N D Q Tai ngiy 30 th ing 06 n im 2017
Dcm vj tinh: VND T A I S A N M i s i T h u y l l S i cuoi ky So dan n im
minh
A. T A I SAN NGAN MfkN 100
I . Tien v i cie khoan lirong dirong tien 110 1, Tien 111 2. Cac khoan tuong ducmg lien i 12
I I . Cic khoan dau t u t i i chinh ngin hgn 120 1. Chimg khoan kinh doanh 121 2. Du phdng giam gia chimg khoan 122 kinh doanh (•)
3. Dau tu nSm giO den ngay dao han 123
I I I . Cic khoan phai thu ngin han 130 1. Phai thu ngin han ciia khach hang 131 2. Tra trudc cho ngudi bin ngin han 132 3, Phii thu npi bp ngin hgn 133 4, Phai thu theo tiSn dp ke hoach HDXD 134 5. Phai thu ve cho vay ngin han 135 6, Cac khoan phai thu khac 136 7, Dp phdng phai thu ngin hgn kho ddi (*) 137 8. Tai san thif u chd xu ly 139
I V . H ing t f inkho 140
V . Tai sin ngin hgn kh ic 150 1, Chi phi tra trudc ngin hgn 151 2, Thue GTGT dupe khiu trir 152 3, Thue va cic khoan khac phai thu N h i nude 153 4, Giao djch mua ban lai t r i i phiiu Chinh phu 154 5, Tai san ngin ban khac 155
B . T A I S A N D A I H A N 200
V . l
V.6 V , 6 a V .6 a
V . 6c
V.2
V7 V.3
V.4
V.12a
654.281.904.517
16.409.445.814 16.409.445.814
210.279.679.430 31.577.048.331
(267.368.901)
178.970.000.000
427.572.036.181 300.000.000 837.748.432
426.434.287.749
20.743.092 20.239.164
503.928
627.702.866.484
55.366.369.162 55.366.369,162
178.805.834.977 34.158.364.138
(322.529.161)
144.970.000.000
393.511.630.527 660.000-000
1.022.051.147
391.829.579.380
19.031.818 19.031.818
102.792.175.186 49.660.034.409
1. Cac khoan phai thu d i i hgn 210 1. Phai thu dai hgn cua khach hang 211 2. Tra trudc cho ngudi ban dai hgn 212 3. Vdn kinh doanh ciia cic don vi trgc thufc 213 4. Phai thu npi bp dai ban 214 5. Phai thu ve cho vay dai hgn 215
V.2
V.6c
7
Cong ty phan Tap do in Quan ly T i i san T r i V i f l So 142 Dpi Can, P. Dpi Can, Q. Ba Dinh, Tp. Ha Npi
Bio cio t i i chinh rieng giua nien d f Cho ky k f loin tu 01/01/2017 den 30/06/2017
B A N G C A N D Q I KE TOAN RIENG G I C A NIEN D Q Tgi ngay 30 th ing 06 n i m 2017
(Tiep theo)
T A I S A N
I I . T i i san c6 djnh 1. Tai san co djnh huu hinh - Nguyen gia - Gid tri hao mon luy ke(') 2. Tai san co djnh thue tai chinh - Nguyen gid - Gid Irf hao mon liiy ki(*) 3. Tai san co djnh v6 hinh - Nguyen gid - Gid trj hao mon luy ke(*)
I I I . B^t dp ng san dau t u - Nguyen gia - Gia Pi hao mon luy k^ (*)
M i s6
220 221 222 223 224 225 226 227 228 229
230 231 232
Thuyet minh
V.9
V.IO
V.M
So cuoi ky
180.880.000 180.880.000 285.600.000
(104-720.000)
Don vj Ilnh: VND So dau n i m
209.440.000 209.440.000 285.600.000
(76.160.000)
iV. T i i s in do dang dai han 240 1. Chi phi san xuat, kinh doanh do dang d i i hgn 241
2. Chi phi xay dpng co ban do dang 242
IV. Cac khoan dau l u t a i chinh dai han 250 1. Dau tu vao cong ty con 251 2. D I U tu vao cong ty Hen doanh, lien kft 252 3. Dau tu g6p v6n vio don vj khic 253 4. Du phong dau tu tai chinh d i i han (*) 254 5. Diu tu nim giP din ngay dao hgn 255
V.8
V.6 102.552.296.477 102.552.296.477
49.352.296.477 49.352.296.477
V. Tai sin d i i hgn khic 260 1. Chi phi t r i trudc d i i hgn 261
2. T i i sin thue thu nhap hoin Igi 262 3. Thiet bj, vgt tu, phu tiJng thay the dai hgn 263 4. Tai san d i i hgn khic 268
V.12 b V.20a
58.998.709 58.998.709
98.297.932 98.297.932
T 6 N G C Q N G T A I S A N 270 757.074.079.703 677.362.900.893
8
Cong ty Co phan Tap doin Quan ly T i i san T r i Vi f t S6 142 Dpi Cin, P. Dpi Can, Q. Ba Dinh, Tp. Ha Npi
Bio c io t i i chinh rieng giOa niSn d f Cho ky ke toan tir 01 /OI/2017 den 30/06/2017
BANG CAN D6I KE TOAN RIENG GIU A NIEN D Q Tai ngay 30 th ing 06 n i m 2017
(Tiep theo) Don vi tinh: VND
N G U O N V O N Ma so Thuyet minh
So CUOIky So dau nam
C . NQ PHAI TRA 300 346.001.925.368 276.531.001.817
1. Np ngin han 310 346.001.925.368 ^B mm ^ ^m Jm m f \ n m VB m mm
276.531.001.817 1. Phai tra ngudi ban ngin han 311 V.13 686,888.790 2. Ngudi mua tra lien trudc ngin hgn 312 3. Thue va cac khoan phai npp Nha nuoc 313 V.16 i.859,742.851 7.056.123.810 4. Phai tra ngudi lao dpng 314 458.230.807 199.807.623 5. Chi phi phai tra ngin hgn 315 V .17 1.059.591.260 1.699.251.858 8. Doanh Ihu chua thpc hifn ngin hgn 318 300.000.000 9. Phai tra ngin han khac 319 V.18 16.093.556.635 28.754.046,620 i r\ I w ^ iri j ^ p V ^ i ^ i V 1
10. Vay va np thue tai chinh ngin han 320 V . l 4a 326.181,527.635 238.085.606.936
11 .Dp phdng phai tra ngin hgn 321 V . I 9 a 12. Quy khen thuong, phuc Ipi 322 49.276.180 49.276.180
11. Np 'd i i hgn 330 8. Va> va np thue t i i chinh dai hgn TIC
J38 V . I 4 b
D. V O N C H U S O H U U 400 V .21 411.072.154.335 400.831.899.076
1. Von chu sd hihi 410 411.072.154.335 400.831.899.076
1 - V U I I vUa v-iiu o\r I I L I U 411 T 1 1
368 886 300 000 368 886 300 000 Jsjtj
2. Thing du von co phan 412 2.761.180.773 2.761.180.773
8. Quy dau tu phat trien 418 194.254.494 97.254.494
11, Lpi nhuan sau thue chua phan phoi 421 39.230.419.068 29.087.163.809
- LNST chua phan phoi liiy ke den cuoi ky trudc 421a 28.990.163.809 2.342.409.967
- LNST chua phan phoi ky nay 421b 10.240.255.259 26.744.753.842
11. Nguon kinh phi va cac quy khic 430
T O N G C Q N G N G U Q N V 6 N 440 757.074.079.703 677.362.900.893
9
Cong ty C O phan Tgp doan Quan Iy T i i san T r i Vi f t S6 1 4 2 Dpi Can, P. Dpi Can, Q. Ba Dinh, Tp. Ha Npi
Bio cio t i i chinh rieng gi&a nien dp Cho ky kf toan t i i 01/01/20 i 7 den 30/06/2017
BAO CAO KtT QUA HOAT D Q N G K INH DOANH RIENG GIUA NIEN DQ 6 th ing dau nam 2017
Don vi tinh: VND C H I T I ^ U M i s o Thuyet 6 th ing dau n i m 2017 6 th ing dau n im 2016
minh
1. Doanh thu b i n hang v i cung cap djch vu 01 2. Cic khoan giam tr& 02
3. Doanh thu thu^n b i n h ing 10 va cung cdp djch vp (10 = 01 - 02)
4. G i i von hing b i n 11 5. Lpi nhuan gpp ve b i n h i n g 20 v i cungc^p djch vp (20 = 10 -11)
6. Doanh thu hoat dong t i i chinh 21 7. Chi phi t i i chinh 22 - Trong do: Chi phi lai vay 23
8. Chi phi ban h ing 24 9. Chi phi qu in ly doanh nghif p 25
10. Lpi nhufn thu^n t& hoat dfng kinh doanh 30 {30 = 20+ (21 - 2 2 ) - ( 2 4 + 25)}
V I . 1 1.244.895.733 4.470.000.000 V1.2
VI.1 1.244.895.733 4.470.000.000
V1.2 586.742.829 1.254.115,782 658.152.904 3.215.884.218
V1.3 28.775.493.754 15.474.260.046 VI.4 13.045.933.375 4.874.578.680
12.606.458.135 3.932.661.324
V1.7 1.758.063.935 552.612.625 VI.7 2.842.485.785 1.695.531.838
1 1.787.163.563 11.567.421.121
11. Thu nhap khic 12. Chi phi khic 13. Lpi nhu§n khic (40 = 31 - 32) 14. Tong Ipi nhupn kc tt)in trudc thue (50 = 30 + 40) 15. Chi phi thue TNDN hifn h i n h 16. Chi phi thue TNDN hoin Igi 17. Lpi nhuan sau thue TNDN (60 = 50-51 -52)
Ngirdi lap b i lu
31 32 40 SO
51 52 60
V1.5 VI.6
V1.8 VI.9
Ke toan trudng
8 4 5
16.649.627 (16.648.782)
11.770.514.781
1.530.259.522
10.240.255.259
27 27.328.000
(27.327.973) 11.540.093.148
2.313.484.230
9.226.608.918
H i Npi, ngay 14 thing 08 nim 201,7 XJ iu t j ch HDQX,
CONG T v S O '
Tg Thj Thu Thao Nguyen Due Tung h Tung
10
Cong ty Cb phan Tgp doan Quan ly Tai san Trf Vi f t S6 142 Dpi c i n . P. Dpi Can, Q. Ba Dinh, Tp. H i Npi
Bio c io t i i chinh rieng giira nien dp Cho ky kf toin tCr 01/O i/2017 den 30/06/2017
BAO CAO L U U CHUYEN T i t N RIENG GlClA N i f i N DQ Theo phuung ph ip g i in tifp
6 th ing dau nam 2017 Dcm vj tinh: VND
C H I T l f iU Ma so 6 th ing dau n im 2017 6 th ing dau nam 2016
1 1 1 fell * rt- LB i i B I A BB ^ • XX rfe ^ 1 V Lk A n 4- #4 1 r • BB LB B̂V rfV n LB
JB L . i ru cnuyen iien iir noat Oyng Kinti uoanti 01 V 1
/ / 77fl C/4 7R1 // 340 OQJ I4R 2 fyipu chinh cho cac khoan
r\iiciu iiau Lai sail cu u^iiii 02 2R 560 000 28 560 000 I d l " ' L r p i A i n f i i r n h y v r i r i - \_av (vilUall pJIUJL̂ /SS 1 AO 2fiC\\ /231 002 H60'l
_ it d | \ / l r t tiV hnflt ctAnij il^iii tir ^L^nl It 1V lU IIUuL U C I L I ^ ^ " "
/S SS9 184 44?^ l\ 1 317 207 9951 t l 1 , ^ 1 l.^,\Jl.77jl • \_iii jjJii Idl Vdj 06 12 606 458 135 3 932 661 324
- C'AC lihni^n tli^ii chinh Lh^c V w d C ' iVllUail Lll̂ U ^ I I L I I I I nlld^
07 t / /Yf nhii/itt//fit\ tir hoot itono kinh ilft/itth trirrtc th/wti J4 L.yl ltHn\liw\tif/ tl( llif\it Oyrlg nitllt Ui/Ufifl trtfvi- IrlUJi JH 7QI IRR 214 Jt 7 J1 - V UwVvO doi \fon Iwu do ftp
- {TingVgiam cac khoan phai Ihu 09 (34.060.909.582) (52.207.248.608) - (Tang)/giam hang tdn kho 10 - Tang/(giam) cac khoan phai tra 11 (13.007.384.193) 20.15I.425.269 - (Tang}/giim chi phi tra trudc 12 38.091.877 40.512.864
• {Tang)/giam chimg khoan kinh doanh 13 2.581-315.807 17.723.837-063
- Tifn i i i vay da t r i 14 (13.246.118.733) (3.460.419.510)
- Thuf thu nhgp doanh nghifp da npp 15 (6.508.211.879) (3,115.104,831)
- Tifn thu khac tir hogt dpng kinh doanh 16 - Tien chi khac tir hoal dpng kinh doanh 17 (12,475.000) iirw chuyin ii§n lliuttn tiehogt dgng kinh doanh 20 (45.412.028.489) (16.928.459.145)
I I 1 • H • #V \\. 11 V r A bX 4 • A bX & b BJ Lx ^X A ^ A W\. ^ t fcX b B ^ B BJ
11. Giru CRUycn t i t i i itr nofii uytig aau itr 1 T"icn chi miis Q S T T I vav Himo T ^ f ^ F l cac t i i can J. t icii ^.lii lUUa oaUl, fvaj KXyw^ 1 <3\^u va vaL_ lai sail 21
dai hgn khac 2. Tifn thu tir thanh ly, nhirpng ban TSCD va cac t i i 22
sin d i i hgn khic 3. Tifn chi cho vay v i mua cac cong cp np ciia dcm vi khic 23 (35.580.000.000) (90.600.000.000) 4, Tien thu hoi cho vay, bin Igi cic cong cp np cua don vj kha 24 1.580.000.000 10.000.000.000
5. Tifn chi dau tu gop von vio dcm vi khic 25 (53.200.000.000)
6, Tien thu hoi dau tir gop von vao don vj khac 26 7. Tien thu iSi cho vay, co tiic v i lpi nhugn dupe chia 27 5.559.184.442 7.820.250.018
Lieu chuyin tien ibuin tir hogi dgng diu tu (81.640.815.558) (72.779.749.982)
11
Cong ty Co phan T f p doan Quan ly Tai san T r i Vif t Sd 142 Dpi c i n , P, Dpi Can, Q, Ba Dinh, Tp. Ha Npi
Bao c io t i i chinh riSng gi&a nien dp Cho ky ke toin tir 01 /01/2017 den 30/06/2017
C H i TltV
BAO CAO L U U CHUYEN TIEN T f Theo phirong phap g i in tiep
6 th ing dau nam 2017 Don vi tinh: VND
6 th ing d^u n im 2017 6 th ing dan n im 2016 Ma so 111. Luu chuyen tien t u hoat dpng t i i ehinh 1. Tien thu lir phit hinh co phieu, nhan von gdp ciia CSH 31 2. Tien chi t r i von gdp cho cic chii sd hdu, mua lai cd phieu 32 ciia doanh nghiep d i phit hinh
3. Tien vay ngan han, dai han nhgn dirpc 33 4. Tien chi tra npgoc vay 34 5. Tien chi Ira np thue tai chinh 35 6. Cd lire, lpi nhuan d i t r i cho ehii sd hOu 36 Liru chuyen lien tliulin lir hogl dpng tdi chinh
Luu chuyin tien tbuan trong ky 50
T i l n v i tuong duong lien dau ky 60 Anh hudng ciia thay ddi ty g i i hoi doi i quy ddi ngogi t f 61 Tien v i tuong duong tien cuoi ky 70
Ngudi If p bieu Ke toan trudng
Tg Thj Thu Thao Nguyen Due Tung
1,172.651.488.370 (1.084.555.567.671)
8S.095.920.699
(38.956.923.348)
55.366.369.162
16.409.445.814
102.397.960.000
125.167.447.221 (101.121.138.490)
126.444.268.731
36.736.059.604
16.688.660.166
53.424.719.770
H i Npi, ngiy 14 thing 08 nim 2017 Chu tjch H D Q T ^ j . ^
anh Timg
12
CSng (y Co phfn Tfp doin Quan ly T i i sin Tr i Vift Thuyet minh Bao cio t i i chfnh rieng gifra nign df So 142 DfI Can, P. Dpi Can. Q. Ba Dinh. Tp. Ha Nfi Cho ky kc toin tir 01/01/2017 - 30/06/2017
T H U Y E T M I N H B A O C A O T A I C H I N H R I E N G G I C A NifeN BQ Cho ky ke loan lir ngay 01/01/2017 den ngay 36/06/2017
(Cac Thuyet minh nay Id bg ph^n h(rp thdnh vd cin dugc dgc ciing Bao cdo tdi chinh)
I . DAC D I E M H O A T D p N G DOANH N G H l f P
1. Hinh thuv so hiru \tn
Cong ly Co phan Tfp doan Quan iy Tai sin Tri Vif t dupe Ihinh Ifp va hogt dpng theo Giay chung nhan ding ky doanh nghiep so 0106065776 cap Ian dau ngay 20/12/2012 do sa k f hogch va dau lu thanh pho H i Npi cap va thay doi Ian thu 12 ngay 04 thang 07 n im 20! 7.
Try scf chinh cua Cong ty d f l tgi: s6 142 Dpi Can, quan Ba Dinh, thanh ph6 Ha Npi. Vif t Nam.
Von dieu i f cua Cdng ty la: 368.886.300,000 ddng (Ba t r im sdu muoi tam ty tam t r im tam muoi sau trifu ba t r im nghin ddng chin) tuong duong 36.888.630 cd phfn, mfnh g i i : 10.000 ddng/CP.
2. LTnh vpc kinh doanh
LTnh vpc kinh doanh cua Cdng ty la: Dau tu.
3. Ng inh nghe kinh doanh
Theo Gi iy phep ding ky kinh doanh l in dau sd 0106065776 thay d i i l i n 12 ngay 04 thang 07 nam 2017 do So ke hogch va Dau tu Thanh phd Ha Npi, hoat dpng kinh doanh ciia Cdng ty la:
Td chuc gidi fhifu va xiic tien thuong mgi; Dgi ly mdi gidi dau gia; Hogt dpng ho trp djch vg tai chinh chua phan vao dau, tu van dau tu; Cho thue t^ii san v6 hinh phi tai chinh; Nghien ciru thj trudng va lham dd du luan; Djch vg hanh chinh van phdng tdng hpp;
Hogt ddng djch vg ho trp kinh doanh khac con Igi chua dupe phan vio dau; Hogt dpng tu van quan ly; Tu v in miy tinh va quan trj he thong miy tinh; Hoat dpng dich vg cdng nghf thdng tin va dich vg khic lien quan den miy vi tinh; Hogt dpng dich vy bd trp irgc tiep cho van lai dudng bp; Hoat ddng cua try sd v in phdng; Djch vu ihue vin phdng; Kinh doanh bat dpng san; Dgi ly mua, dgi ly bin , ky giri hang hda; Dgi ly bao hiem; Kinh doanh van t i i bing d Id theo hpp ddng; Ld hinh npi dia, Id hanh qudc te va cic dich vy phyc vg khich du Ijch (Khdng bao gdm kinh doanh phdng hat karaoke, vu trudng, quin bar); Djch vg sinh hoal giai t r i : nhay dii, dua thuyen, the dgc the thao tren bd v i dudi nude; Kinh doanh khach san, nha hang, djch vy du Ijch sinh i h i i , cac dich vg vui choi, g i i i tri (Khong bao gdm kinh doanh phdng hat karaoke, vu trudng, quin bar); Cic djch vg: bai do xe v i cic cdng trinh cdng cdng; Xay dung cac dir i n nha o. vSn phdng, khach sgn. trung tam thuong mgi, sieu thj, khu dd thj mdi, khu cdng nghifp, khu kinh te, khu cdng nghf cao, khu giai tri cao cap, san golf, xay dpng cdng trinh dan dgng va cdng nghifp; Djch vy mdi gidi bat dpng san; Djch vy djnh g i i bi t dfng san; Djch vy san giao djch bat dpng san; Djch vu tu v in bit dpng sin; Djch vu quing cio bat dpng sin; Djch vu quan ly bi t dpng san;
13
C6ng ty Co phan Tfp floiln Qufin ly T i i san Tri Vift Thuyel minh Bio cao t i l chinh rieng gi&a nISn df So 1 4 2 Dpi Can. P. Dgi Can. Q. Ba Binh, Tp. H i Nf 1 Cho ky ke toin t& 0 1 / 0 1 / 2 0 1 7 - 3 0 / 0 6 / 2 0 1 7
Bdn buon nong, lam san nguyen lifu (trir go, tre, nira) va dpng vft song (trir logi Nha nude cam); Bdn budn thpc pham, bdn budn thiiy san; ban budn rau qua; Kinh doanh thpc phdm chdc ndng; Ban budn vft l ifu, thiet bj Idp dft khdc trong xay dpng; Ban budn xi mdng, gach xdy, ngdi, da, cat, sdi, kinh xay dpng, ggch dp lat va thiet bi vf sinh; Bdn budn chuyen doanh khac chua dupe phan vao dau; Bdn budn phan bdn, hda chat khdc su dpng trong ndng nghifp (trP logi Nha nude cam); Ban budn hda chat khac {tru log] Nha nude cam); Ban budn chat deo dang nguyen sinh; Ban budn cao su; Cung cap djch vp dn uong khdng thuong xuyen vdi khach hang (phpc vu tifc, hf i hpp, ddm cudi,...) Djch vy phyc vy dd uong (khdng bao gdm kinh doanh quan bar); Nha hang va cac djch vu dn udng phyc vy luu dpng (khdng bao gdm kinh doanh quan bar, phdng hdt karaoke, vu trudng); Hogt dpng nhiep anh; Cho thue 6 td; Cho thue may mdc, thiet bj vdn phdng (ke ca may tinh); Photo, chuan bj tai l i fu; Cam do
Hogt dpng hd trp vdn phdng ddc biet khac.
I I . NIEN D p KE T O A N , DON V | T I E N T f SU D ^ N G TRONG K E T O A N
2.1. Ky ke todn, dan vj tien t f sir dyng trong ke todn
Ky ke toan ndm cua Cdng ty Iheo ndm duong lich bdi dau tu ngay 01/01 va ket thuc vao ngfy 31/12 hang ndm.
Don vj lien t f sudung trong ghi chep kf toan la Ddng Vift Nam (VND)
H I . C H U A N M p c VA CHE D p KE T O A N AP OyNG
3.1. Che dp ke toan ap dyng
Cong ty ap dyng Chf dp K f toan doanh nghifp ban hanh theo Thdng tu 200/2014/TT-BTC ngdy 22/12/2014 cua Bp Tdi chinh.
3.2. Tuyen bo ve vifc tuan thu Chuan mpc ke todn vd Che dp ke toan
Cdng ly da dp dung cac Chuan mpc ke toan Vift Nam va cac vdn ban hudng dan Chuan muc do Nha nude dd ban hanh. Cac Bao cdo tai chinh dupe igp va trinh bay theo dung quy djnh ciia timg chuan muc, thdng tu hudng dan thpc hifn chuan mpc va Che dp ke toan hifn hanh dang dp dyng.
IV. CAC C H I N H SACH K E T O A N AP DVNG
4 . 1 . Cdng cy tdi chinh
Ghi nhgn ban ddu Tai san tai chinh Tai san tdi chinh ciia Cdng ty bao gdm tien vd cac khoan tuong duong lien, cdc khoan phai thu khach hang vd phai thu khac, cac khoan cho vay, cac khoan ddu tu ngdn han vd dai hgn. Tai thdi diem ghi nhan ban dau, tai san tai chinh dupe xac djnh theo gid mua/chi phi phat hanh cfng cdc chi phi phat sinh khdc lien quan true tiep df n vifc mua, phat hanh tdi san tdi chinh dd.
14
Cong ty Co phan Tfp dodn Quan ly Tdi san Tr i Vift Thuyet minh Bau cao tdi chinh rieng gi&a nien df So 142 Pf I Can, P. Df i Can. Q. Ba Dinh. Tp. Hd Nf i Cho ky ke loan t& 01/01/2017 - 30/06/2017
Np phai tra tai chinh Np phai tra tai chinh ciia Cong ty bao gdm cac khoan vay, cac khoan phai tra ngirdi ban va phai tra khac, chi phi phai tra, Tai thdi diem ghi nhfn Ian dau, cac khoan np phai tra tai chinh dirpc xac djnh theo gid phat hanh cpng cac chi phi phat sinh lien quan Irpc tifp den vifc phat hdnh np phai tra tai chinh do,
Gid irj sau ghi nhgn ban ddu
Hien tgi chua co cdc quy djnh ve danh gia Igi cdng cu tai chinh sau ghi nhan ban dau.
4.2. Cdc nghifp vy bang ngogi t f
Ty gid giao djch Ihgc li dii v&i cdc giao djch bdng ngogi tg phat sinh Irong ky:
Ty gia giao dich thpc te Id ty gia dupe quy djnh trong hpp ddng mua, ban ngogi t f giua Cdng ty vd ngan hang thuong mgi. Ty gia khi gdp vdn hodc nhan gdp vdn la ty gia mua ngogi te ciia ngan hang no! Cdng ty md tdi khoan de nhfn vdn ciia nha dau tu tgi ngay gdp vdn; Ty gia khi ghi nhfn np phai thu Id ty gid mua cua ngan hang thuong mai noi Cdng ty chi dinh khfch hdng thanh toan tai thdi diem giao djch phat sinh; Ty gia khi ghi nhan np phai tra id ty gia ban cua ngan hdng thuong mgi noi Cdng ty dp kien giao djch tgi thdi diem giao djch phat sinh; Ty gia khi mua sdm tai san hofc thanh toan ngay bdng ngogi I f Id ty gia mua cua ngan hdng thuong mai noi Cdng ty thpc hifn thanh toan.
Tj; gid giao djch Ihgc li khi ddnh gid igi cdc khoan muc tiin Ig cd gdc ngogi tgi Ih&i diem igp Bao cdo tdi chinh:
Ddi vdi khoan myc phan logi la tdi san dp dyng ty gid mua ngogi tf; Doi vdi tien gui ngogi t f dp dung ty gia mua cua chinh ngan hdng noi Cdng ty md lai khoan ngogi tf; Ddi vdi khoan muc phan logi la np phai tra dp dung ty gid ban ngogi t f ciia ngan hdng thuong mgi noi Cong ty Ihudng xuyen cd giao djch. Tat ca cac khoan chenh If ch ty gia thpc t f phat sinh trong ky va chenh ifch do danh gia igi sd dp cdc khoan myc tien t f cd gdc ngogi t f cuoi ky dupe hgch todn vao ket qua hogt dpng kinh doanh ciia ky k f loan.
4.3. Tien va cdc khoan tuong ducmg tien
T i ^ bao gdm lien mft tgi quy, lien giri ngdn hdng khdng ky han, vang tien t f sir dpng vol cac chirc ndng cat trCi gid trj khdng bao gom cac loai vdng dupe phdn loai la hdng tdn kho sir dung vdi myc dich la nguyen vft lifu de san xuat san pham hofc hang hda de ban.
Cdc khoan tuong duong tien Id cac khoan ddu tu ngdn hgn cd thdi gian dao hgn khdng qud 03 thdng, cd tinh thanh khoan cao, cd kha ndng chuyfn ddi df ddng thdnh cdc iupng tien xac djnh va khdng c6 nhieu riii ro trong chuyen ddi thdnh l ifn.
4.4. Cdc khoan dau t u Idi chinh
Chung khoan kinh doanh dupe ghi so ke loan theo gia gdc, bao gdm: Gid mua cpng cac chi phi mua (neu cd) nhu chi phi mdi gidi, giao djch, cung cap thdng tin, thue, i f phi va phi ngan hang.
15
Cong ty Co phan Tfp dodn Qnan ly Tdi san Tr i Vift Thnyet minh Bao cao tai chinh rieng gi&a nien df So 142 Dfl Can. P. Dfi Can, Q. Ba Oinh. Tp. Hd Nfi Cho ky kc todn t& 01/01/2017 - 30/06/2017
Gid gdc cua chung khoan kinh doanh dupe xdc dinh theo gid tri hpp ly cua cac khoan thanh loan tgi thdi diem giao dich phat sinh.
Cdc khoan dau l u ndm giO den ngay dao hgn bao gdm: Cac khoan tifn giri ngan hdng cd ky- hgn (bao gdm ca cac logi tin phieu, ky phieu), trai phidu, cd phieu uu dai ben phat hanh bi t bupc phai mua Igi tgi thdi diem nhat djnh trong tuong lai va cac khoan cho vay nim gid dfn ngay dao hgn vdi myc dich thu Idi hang ky va cac khoan dau tu n im gliJ dfn ngay dao han khac.
Gia trj ghi sd ciia cdc khoan dau tu vdo cdc cdng ty con, cdng ty lien doanh lien k i t dupe xdc djnh theo gia gdc.
Gia trj ghi sd ciia cdc khoan dau tu vdo cdng cy vdn cua don vj khac khdng c6 quyln kifm soat, dong k i l m soat hofc cd dnh hudng ddng ke ddi vdi ben dupe ddu tu dupe xdc dinh theo gid goc neu la dau tu bIng tien hofc gid danh gia lai nf u la ddu tu bIng tai san phi l i fn t f .
Cd tire nhfn bIng cd phieu chi thpc hifn ghi nhfn so iupng cd phifu dupe nhfn, khdng ghi nhfn tdng gid tri khoan dau tu va doanh thu hoat dpng tai chinh. Cd tire nhfn bIng cd phieu dupe thpc hien ghi nhfn tdng doanh thu hogt dpng tai chinh va tdng gid Iri khoan dau tu tuong img vdi sd tien cd tire dupe chia.
Cd phieu hoan ddi dupe xac djnh gia trj cd phieu theo gid trj hpp ly tai ngdy trao ddi. Gid trj hpp [y ddi vdi cd phieu cua cdng ty niem yet la gia ddng cira niem yet tren thj trudng chung khoan, ddi vdi cd phifu chua niem yft giao djch tren san UPCOM la gia giao djch ddng cira trfn sdn UPCOM, ddi vdi cd phieu chua nifm yet khac la gia thda thufn theo hpp ddng hofc gia trj sd sdch tgi thdi diem trao ddi.
Dp phdng giam gia cac khoan d iu tu dupe Ifp vfo thdi difm cudi nSm cy thf nhu sau: - Ddi vdi cac khoan dau tu chimg khofn kinh doanh: cdn cii trich Ifp dp phdng la sd chenh Ifch
gida gif gdc ciia cfc khoan dau tu dupe hgch loan tren sd k l toan ion hon gia trj thj trudng ciia chiing tai thdi diem lap dp phdng,
- Ddi vdi cac khoan dau tu vao gong ty con, cdng ty lien doanh Hen kft va dau tu gdp vdn vao don v| khac: cfn cir vao Bao cao tai chinh ciia cdng ty con, cong ty Hen doanh, lien kft tai thdi diem trich lap dp phdng,
- Ddi vdi khoan dau lu nam giu lau dai (khdng phan logi la chung khofn kinh doanh) va khdng cd anh hudng dang ke ddi vdi ben dupe diu tu: nfu khoan dau tu vac cd phifu niem yet hofc gia trj hpp iy ciia khoan d iu tu dupe xac djnh tin cfy thi vifc lap dp phdng dpa tren gif trj thj trucmg ciia cd phifu; nfu khoan dau tu khdng xac dinh dupe gif tri hpp ly tai thdi diem bfo cao thi vifc lap dp phdng cfn cir vao Bao cfo tai chinh tgi thdi difm trich lap dp phdng ciia ben dupe dau tu.
- Ddi vdi cac khoan d iu tu n im gid den ngfy dfo hgn dupe dfnh g i f kha nfng thu hdi de lap dp phdng phai thu khd ddi Iheo quy djnh ciia phap luat,
4.5. Cac khofn np phai thu
Cfc khoan phai thu dupe theo ddi chi t i l t theo ky han phai thu, ddi tupng phai thu, loai nguyen tf phai thu, va cfc yeu Id khfc theo nhu can quan ly ciia Cdng ly.
Dp phdng np phai thu khd ddi dupe trich Ifp cho cfc khoan: np phai thu qua han thanh loan ghi trong hpp ddng kinh te, cac khe irdc vay np, cam ket hpp ddng hofc cam kel np va np phai thu
16
Cong ty Co phan Tfp doitn Qufn ly T f i san Tr( Vi f l Thuyet minh Bfo efo t f i chfnh rieng giQa niEn flf So 142 Dfi Can, P. Dfi Can, Q. Ba flinh. Tp. Hf Ngi Cho ky ke tof n tir 01/01/2017 - 30/06/2017
chira den hgn thanh toan nhimg kho co kha nSng thu hdi. Trong do, vifc trich lap dp phdng np phai thu qua han thanh loan dirpc cSn cir vao thdi gian tra np gdc theo hpp ddng mua ban ban dau, khdng tinh den vifc gia hgn np giCTa cac ben va np phai thu chira den han thanh toan nhimg khach np da iam vao tinh trang phf san hofc dang iam thii tyc gidi thf, mft tich, bo Iron.
4.6. Hang ton kho
Hdng ton kho dppc ghi nhfn theo gia g6c. Tnrdng hpp gid tri thuan cd thf thpc hifn dirpc thSp hern gid gdc thi hdng tdn kho dirpc ghi nhfn theo gia tri thuan cd the thpc hifn dirpc. Gid gdc hdng tdn kho bao gdm chi phi mua, chi phi che bien va cdc chi phi lien quan trpc liep khac phat sinh de cd dirpc hang ton kho a dja diem va trgng thai hifn tgi,
Gid tri hang tdn kho dirpc xac djnh theo phircmg phdp binh quan gia quyen thdng. Hang tdn kho dirpc hgch loan theo phircrng phap ke khai thpdng xuyen. Phircrng phap xac djnh gid trj san pham dd dang: chi phi nguyen vft lifu chinh cho timg logi san pham chpa hoan thdnh.
Dp phdng giam gia hang tdn kho dupe Igp vao thdi diem cudi ky cdn c i i theo sd chenh Ifch giQa gid goc cua hang ton kho Idn hon gia trj thuan cd the thpc hlfn dupe,
4.7. Tdi san co djnh, Td i san co djnh thue tdi chinh vd Eft dpng san dau t u
Thpc hifn Thdng tu 45/201 j /TT-BTC ngdy 25/04/2013 ciia Bp tai chinh, hudng dan chf dp quan ly, sir dpng vd trich khdu hao tdi sdn cd djnh vd dupe sua ddi bdi Thdng tu 147/201 d/TT-BTC ngfy 13 thang 10 ndm 2016,
Tai san co djnh hOu hinh, tai sdn co dinh vd hinh dupe ghi nhfn theo gia goc, Trong qua trinh sir dpng, tdi san cd djnh hihr hinh, tdi san cd djnh vd hinh dupe ghi nhfn theo nguyen gia, hao mon luy ke va gia trj cdn igi. Khau hao dupe trich theo phucmg phap dudng thdng,
Tdi sdn co djnh thue tai chinh dupe ghi nhfn nguyen gia theo gia trj hpp ly hofc gia trj hifn tai cua khoan thanh loan tien thue toi thieu (trudng hpp gia trj hpp ly cao han gia trj hifn tgi ciia khoan thanh loan lien thue tdi thieu) cpng vdi cac chi phi trpc tiep phai sinh ban dau lien quan den hogt ddng thue tdi chinh (khdng bao gdm thuf GTGT). Trong qud trinh sir dyng, tai san cd djnh thue tai chinh dupe ghi nhfn theo nguyen gid, hao mdn luy kf vd gid trj cdn Igi, Khdu hao cua tai san cd djnh thue idi chinh dupe trich cdn cir theo thdi gian thuf theo hpp ddng va tinh vdo chi phi san xuat, kinh doanh, dam bao thu hdi dii vdn.
Bat dpng san ddu tu dupe ghi nhfn Iheo gid gdc, Trong qud trinh cho thue hogt dpng. bat dpng san ddu tu dupe ghi nhan theo nguyf n gia, hao mdn iuy kf va gia trj cdn lai. Ddi vdi bdt dpng sdn dau tu ndm giO- chd tdng gia khdng thpc hifn trich khau hao,
Khdu hao dupe trich theo phuang phap dudng thang, Thdi gian khau hao: Phuong tifn vfn tai 5 ndm
4.9. Chi phi tra trirdc
Cdc chi phi dd phdl sinh lifn quan den k i t qua hogt ddng sdn xudt kinh doanh ciia nhifu ky k f loan dupe hgch todn vao chi phi tra trudc de phan bd ddn vdo kft qua hoat dpng kinh doanh trong cdc ky kf loan sau.
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C6ng ty Co phan Tfp dodn Qudn ly TSi san Tr i Vift Thuyel minh Bdo cdo tdi chinh rieng gi&a nign df So 142 Dfi Can, P. Dfi Can. Q. Ba Dinh. Tp. Hd Ngi Cho ky ke todn t&01/01/20l 7 - 3Q/Q6/2017
Vifc tinh va phan bo chi phi tra trudc dai hgn vao chi phi san xudt kinh doanh timg ky ke loan dupe cdn CLT vao tinh chat, muc dp timg logi chi phi de Ipa chpn phuang phdp vd tieu thuc phan bo hpp ly. Chi phi tra trudc dupe phan bo dan vdo chi phi san xuat kinh doanh iheo phucmg phap dudng thdng.
Lpi the kinh doanh phai sinh khi cd phan hda doanh nghifp Nha nude dupe phan bo dan tdi da khdng qua 3 ndm.
4.10. Cac khoan np phai tra
Cdc khodn np phai tra dupe theo ddi theo ky hgn phai Ira, doi tupng phai tra, logi nguyen tf phai tra vd cac yeu td khac theo nhu cau quan ly cua Cdng ty.
4.11. Vay vd np' phai tra thuf tdi chinh
Gia trj khoan np phai tra thue tai chinh la tdng sd tien phai tra dupe tinh bdng gia trj hifn Igi ciia khoan thanh todn tidn thue tdi thif u hodc gia trj hpp ly ciia tdi san thue.
Cdc khoan vay vd np phai tra thue tdi chinh dupe theo ddi theo timg ddi tupng cho vay, timg khe udc vay np vd ky han phai trd ciia cac khodn vay, np thue tdi chinh, Trudng hpp vay, np bdng ngogi t f thi thpc hien theo ddi chi tiei theo nguyen tf.
4.12. Chi phi di vay
Chi phi di vay dupe ghi nhgn vdo chi phi san xudt, kinh doanh trong ky khi phat sinh, trir chi phi di vay lien quan true t i i p den vifc dau tu xdy dpng hodc sdn xudt tai san dd dang dupe (inh vao gid trj cua tdi san do (dupe v6n hod) khi cd dii cdc dieu kien quy djnh trong Chuan mpc K f loan Vif t Nam s6 16 "Chi phi di vay". Ngoai ra, do! vdi khoan vay rieng phpc vp vifc xay dung tdi san CO djnh, bat dpng san dau tu, Idi vay dupe vdn hda ke ca khi thdi gian xdy dpng dudi i 2 thdng.
Doi vdi cac khoan von vay chung, trong dd c6 sir dpng cho mpc dich dau tu xdy dpng hofc san xuat mpt tai san dd dang thi so chi phi di vay cd dii dieu kifn von hod trong moi ky ke fodn dupe xac djnh theo ty I f von hoa ddi vdi chi phi luy ke binh quan gia quyen phat sinh cho viec ddu tu xay dpng hofc san xuat tai sdn dd, Ty If von hod dppc tinh theo ty I f Idi suat binh quan gia quyen cua cdc khoan vay chua tra trong ky, ngogi trir cdc khoan vay rieng bift phpc vp cho mpc dich c6 mpt lai san dp dang,
4.13. Chi phi phai tra
Cac khoan phai tra cho hang hda djch vp df nhgn dupe tir ngudi ban hofc dd dupe cung cap cho ngudi mua trong ky bdo cao nhung thpc te chua chi tra dupe ghi nhgn vao chi phi sdn xuat, kinh doanh ciia ky bao cao.
Vifc ghi nhgn cac khoan chi phi phai tra vao chi phi sdn xuat, kinh doanh trong ky dupe thpc hifn Iheo nguyen t ic phu hpp gi&a doanh thu vd chi phi phat sinh trong ky, Cac khoan chi phi phai t r i se dupe quyet toan vdi so chi phi thpc tf phdt sinh. So chenh Ifch giua so trich trudc vd chi phi thpc tf dupe hodn nhgp,
4.14. Cdc khodn d u phdng phai trd
I S
C6ng ly Co phan Tfp doiin Quan Ij Thi san Tr i Vift Thuylt minh Bdo cdo tdi chinh rieng gi&a nifn df s i 142 Dgi Can, P. Dfi Can. Q. Ba Oinfa. Tp. Hd Nfi Cho ky ke todn l&01/t)l/2017 • 30/06/2017
Cdc khoan dp phong phai tra chi dirpc ghi nhan khi thoa mdn cac difu kifn sau: Doanh nghifp cd nghTa vy np hifn tgi {nghla vy phap ly hofc nghTa vy lien ddi) do k i t qua tir mpt sp kifn da xay ra; Sp giam Slit v f nhChig lpi ich kinh tf co thf xay ra dan dfn vifc yeu cdu phai thanh todn nghTa vy np; vd Dua ra dupe mpt uac tinh dang tin cgy ve gia trj ciia nghTa vy np dd.
Gid trj dupe ghi nhgn cua mpt khoan dp phong phai tra la gid trj dupe udc tinh hpp ly nhat vf khoan tifn sf phai chi de thanh loan nghTa vy np hifn tgi tai ngay kel thiic ky ke loan.
Chi nhung khoan chi phi lien quan dfn khodn dp phdng phai Ira df Igp ban ddu mdi dupe bCi dip bing khoan dp phong phai tra dd.
Dp phdng phai tra dupe ghi nhfn vdo chi phi san xudt kinh doanh ciia ky ke todn, Khoan chenh Ifch gi&a so dp phdng phdi tra dd lap a ky k f toan trudc chua su dpng hft Idn hon s6 dp phong phai tra lap d ky bao cdo dupe hoan nhgp ghi giam chi phi sdn xuat, kinh doanh trong ky tru khodn chenh Ifch idn hon cua khoan dp phdng phai tra vf bao hanh cdng trinh xdy l ip dppc hoan nhfp vdo thu nhgp khdc trong ky,
4.15. Doanh thu chua thuc hifn
Doanh thu chua thpc hifn gdm doanh thu nhgn trudc nhu: sd tifn cua khach hdng dd trd trudc cho mpt hofc nhifu ky ke toan ve cho thue tai sdn, khodn idi nhan trudc khi cho vay von hofc mua cac cdng cp np va cac khoan doanh thu chua thpc hifn khac nhu: chenh Ifch giSa gia ban hang tra chgm, tra gdp theo cam ket vdi gid ban tra tifn ngay, khoan doanh thu luong img vdi gid trj hdng hda, djch vy hofc s6 phai chift khdu giam gia cho khach hdng trong chuong trinh khach hang truyfn thdng..,
Doanh thu chua thpc hifn dupe kft chuyfn vao Doanh thu bdn hang va cung cap djch vp hofc Doanh thu hogt dpng idi chinh theo sd tifn dppc xac dinh phii hpp vdi timg ky ke todn
4.16. Trd! phieu chuyen doi
Trai phieu chuyen ddi la logi trd! phieu cd the chuyen ddi thanh cd phieu phd thdng ciia ciing mpt td chdc phat hanh theo cac dieu kifn dd dupe xac djnh trong phuong an phdt hanh.
Tai thdi difm ghi nhgn ban dau, khi phat hanh trai phieu chuyen ddi, Cdng ty tinh loan va xdc dinh rieng bift gia trj cau phan np (np gdc) va cau phan vdn cua trai phifu chuyfn ddi, Phdn np gdc cua trai phieu chuyfn ddi dupe ghi nhfn la np phai tra; cdu phdn vdn (quyfn chpn cd phifu) cua trai phieu chuyen ddi dupe ghi nhan la von chu sd h&u,
Tai thdi diem ghi nhan ban ddu, gia tri phan np gdc ciia trai phieu chuyen ddi dupe xdc djnh bdng each chiet khdu gia trj danh nghTa cua khoan thanh toan trong tuong iai (gdm ca gdc va If! trai phieu) vf gid trj hifn tgi theo Ifi suat cua trai phieu tuong tp trfn thj trudng nhung khdng c6 quyfn chuyen ddi thanh cd phifu (hofc idi sudt di vay phd bien trfn thj trudng tgi thdi difm tai thdi difm phat hanh trai phifu) vd tru di chi phi phat hdnh trai phieu chuyen ddi.
4.17. Von chii sir huu
Vdn dau tu ciia chu sd h&u dupe ghi nhgn theo sd vdn thuc gop cua chu sd h&u.
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C6ng ty Co phSn Tgp dofin Qudn ly Tai sdn Tr i Vift Thuylt minh Bdo edo tdi ehinh riSng giira nlSn dg S5 142 Dgi Can. P. Pgi Can. Q. Ba Dinh. Tp. Hd Ngi Cho ky ke toan tir Ql/Ql/2017 - 30/06/2017
Thfng du von cd phan phan anh chenh Ifch gi&a mfnh gia, chi phi trpc tlfp iien quan den vifc phat hanh cd phieu va gia phat hanh cd phieu (ke ca cdc trucmg hpp tai phat hanh cd phieu quj) vd CO the Id thdng du duong (nfu gid phdt hanh cao hem mfnh gia vd chi phi trpc tifp lien quan den vifc phai hanh cd phifu) hofc thdng du am (neu gid phdt hanh thdp hem mfnh gid va chi phi trpc tifp lifn quan den vifc phat hanh cd phieu),
Quyfn chpn chuyen ddi trdi phieu thdnh cd phifu (cau phan von ciia trdi phieu chuyen ddi) phdl sinh khi Cdng ty phat hanh logi trdi phieu cd the chuyen ddi thanh mpt sd Iupng cd phieu xdc dinh dupe quy djnh sdn trong phucmg an phat hanh. Gid trj cau phdn vdn ciia trai phieu chuyen ddi dupe xdc djnh id phdn chfnh Ifch giSa tdng so lien thu tu vifc phat hanh trdi phifu chuyen ddi tru di gid tri cau phan np ciia trai phieu chuyen ddi.
Vdn khac thupc Vdn chii sd h&u phan dnh sd von kinh doanh dupe hinh thdnh do bd sung t& ket qua hoat dpng kinh doanh hofc do dupe ifng, bieu, tai trp, danh gid lai tdi sdn (neu dupe phfp ghi tdng giam Vdn dau tu ciia chii sd huu),
cit phifu qu j la cd phifu do Cdng ty phdl hanh va dupe Cdng ty mua lai, cd phieu nay khdng bj hiiy bd vd sf dupe Idi phdt hanh trd Igi Irong khoang thdi gian theo quy djnh ciia phap lugt v f ch&ng khodn. Cd phieu quy dupe ghi nhgn theo gid trj thpc tf mua Igi va trinh bay tren Bang Can ddi k f loan Id mpt khoan ghi giam Vdn dau tu cua chii sd huu, Gid vdn cua cd phifu quy khi tdi phdl hdnh hofc khi sir dpng df tra cd tiic, ihudng.., dupe tinh theo phucmg phdp binh quan gia quyen,
Chenh ifch ddnh gia lai tai sdn dupe phan anh trong cdc irudng hpp: khi cd quyel djnh ciia Nha nude ve danh gid lai tai san. khi thpc hifn cd phdn hda doanh nghifp Nha nude, va cac trudng hpp khdc theo quy djnh ciia phap ludl,
Lpi nhuan sau thuf chua phan phdi phdn anh kel qud kinh doanh (Idi, id) sau thue thu nhap doanh nghifp va tinh hinh phan chia Ipi nhugn hofc xu ly Io ciia Cdng ly. Vifc phan phdi lpi nhugn dupe thpc hifn khi Cdng ty cd lpi nhugn sau thue chua phan phdi khdng vupt qud mtrc ipi nhugn sau thuf chua phan phdi tren Bdo cdo tai chinh hpp nhat sau khi da loai trir anh hudng ciia cac khoan Idi do ghi nhan tu giao djch mua gia re, Trudng hpp tra cd tire, ipi nhuan cho chu sd h&u qud m&c sd Ipi nhugn sau thue chua phan phdi dupe ghi nhgn nhu trudng hpp giam vdn gdp. Lpi nhugn sau thuf chua phan phdi cd the dupe chia cho cdc nha ddu tu dpa tren ty I f gdp von sau khi dupe Dai hp! cd ddng/Hdi ddng quan trj phf duyft va sau khi dd trich Igp cdc quy theo Dieu i f Cdng ty va cac quy djnh cua phap luat V i f l Nam.
Cd tuc phdi tra cho cac cd ddng dupe ghi nhgn la khoan phai tra trong Bang Can d6i k f todn ciia Cdng ty sau khi cd thdng bao chia cd tuc cua Hpi ddng Quan trj Cdng ty vd ihdng bdo ngdy chdt quyen nhgn cd tuc cua Trung lam Luu ky chung khodn Vift Nam.
4.18. Doanh thu
Doanh thu bdn hang - Doanh thu bdn hdng dupe ghi nhan khi ddng thdi thda mdn cac difu kifn sau: - Phan idn rui ro va lpi ich gdn lien vdi quyen sd h&u san pham hofc hang hda df dupe chuyen
giao cho ngudi mua;
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CSng ty Co ph^n TSp doan QuSn ly Tdi sfln T r i Vift Thuyft minh Bao cdo tdi chinh riSng giQ-a nien a? So 142 Dgi Can, P. Dgi Can, Q. Ba Pinh. Tp. Ha Ngi Cho ky ke todn tir 01/01/2017 • 30/06/2017
- C6ng ty khdng cdn ndm gi& quyen quan ly hang hoa nhu ngudi sd hihi hang hda hofc quyen kiem soat hang hda;
- Doanh thu dupe xac dmh tuong ddi chdc chdn; - Cdng ty da thu dupe hofc sf thu dupe Ipi ich kinh tf td giao djch ban hang; - Xdc djnh dirpc chi phi iien quan den giao djch ban hang.
Doanh ihu cung cap djch vg Doanh thu cung cap djch vy dupe ghi nhgn khi dong thdi thda mdn cfc dieu kifn sau:
Doanh thu dupe xac djnh tucmg ddi chac chdn; Cd kha nang ihu dupe lpi ich kinh le lir giao djch cung cfp djch vp do; Xac djnh dupe phfn cdng vifc da hoan thanh vao ngay Igp Bang can ddi k f loan; Xac djnh dupe chi phi phat sinh cho giao djch v f chi phi de hoan thanh giao djch cung cap djch vu do.
Phan cdng vifc cung cfp djch vu dd hoan thfnh dupe xfc djnh theo phuang phap danh gif cdng viec hoan thanh Doanh thu ban bat dpng san
Doanh thu bfn bft dpng san dupe ghi nhgn khi ddng thdi thda mdn cfc difu kifn sau: Bat dpng san da hoan thanh loan bp va ban giao cho ngudi mua, Cdng ly dd chuyfn giao rui ro va Ipi ich gdn lien vdi quyfn sd huu bat dpng san cho ngudi mua; Cdng ty khdng cdn ndm gid quyen quan ly bat dpng san nhu ngudi sd hfru bat dpng sfn hofc quyfn kifm soft bat dpng san; Doanh thu dupe xfc djnh tuong ddi chdc chdn; Cdng ty dd thu dupe hofc sf thu dupe Ipi ich kinh te tu giao djch bfn bat dfng san; Xfc dinh dupe chi phi lifn quan den giao djch ban bal dpng san.
Trudng hpp ban hang hda bat dpng san theo hinh thuc khach hang ty hoan ihifn hofc Cdng ty hoan ihif n theo yeu ciiu cua khfch hang thi dupe ghi doanh thu khi hoan thanh ban giao phan xay Ihd cho khfch hang,
Ddi vdi bat ddng sfn phan Id ban nen df chuyfn giao nfn dat cho khfch hang, Cdng ty dupe ghi nhgn doanh thu vdi phan nfn dat da ban khi thda mfn ddng thdi cac dieu kien sau:
Chuyfn giao rui ro va lpi ich gfn lien vdi quyen su dgng dat cho ngudi mua; Doanh thu dupe xac djnh tuong ddi chac chfn; Xfc djnh dupe chi phf lifn quan dfn giao djch ban nfn dat; Cdng ty df thu hofc chSc chfn thu dupe ipi ich kinh te ttr giao djch ban nen dft.
Doanh ihu hoal dgng lai chinh Doanh thu phat sinh tu tifn i f i , tien ban quyen, cd tuc, ipi nhuan dupe chia v f cfc khofn doanh thu hogt dpng tai chinh khac dupe ghi nhgn khi thda mfn ddng thdi hai (2) difu kifn sau:
Cd kha nfng thu dupe ipi fch kinh i f tir giao djch do; Doanh thu dupe xfc djnh tuong ddi chfc chfn.
Cd tuc. ipi nhuan dupe chia dupe ghi nhan khi Cdng ty dupe quyen nhgn cd tuc hofc dupe quyen nhan lpi nhuan l u viec gdp vdn.
Cd phieu thuong hay cd tuc tra bfng cd phieu: Khdng ghi nhfn khoan thu nhap khi quyen dupe nhgn cd phifu thuong hay cd tuc bfng cd phieu dupe xac lap, sd iupng cd phifu thuong hay cd tuc bfng cd phifu nhan dupe thuyft minh tren Bao cao tai chinh cd lifn quan.
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Cong ty ch phan Tap doan Quan ly Tai sfln Tr i Vift Thuyet minh BSo cfo tai chfnh rifng gi&a nien dg Sh 142 Pgi Can. P. Dfi C^n, Q, Ba Dinh. Tp. Hf Ngi Cho ky ke toiin tii 01/01/2017 - 30/06/2017
Co phifu thudng hay co tuc tra bfng cd phieu dupe ghi nhgn tSng doanh thu hogt dpng lai chinh va tang gia trj khoan ddu tu tuong irng vdi sd tien cd tuc dupe chia.
4.19. Cic khoan giam tru- doanh thu
Cfc khoan giam trir doanh thu ban hang, cung cfp djch vg phft sinh Pong ky gdm: Chiet khau thircrng mai, giam gia hang ban va hang ban bi tra lai.
Cfc khoan chiet khau thucmg mai, giam gia hang ban, hfng ban bj tra Igi phat sinh ciing ky lieu thg san pham. hang hoa djch vu dupe dieu chinh giam doanh thu ciia ky phat sinh. Trucmg hpp san pham, hang hof, dich vg da tieu thg tir cac ky trudc, den ky sau mdi phft sinh cfc khofn giam tru doanh thu thi dupe ghi giam doanh thu theo nguyen tfc: nfu phat sinh trudc thdi diem phft hanh Bfo cao tai chinh thi ghi giam doanh thu tren Bao cfo tai chinh ciia ky lap bfo cao (ky pudc), vf neu phft sinh sau thdi diem phat hanh Bfo cao tai chinh thi ghi giam doanh thu cua ky phft sinh (ky sau).
4.20. G i f v6n l i fng bfn
Gia vdn hang ban phan anh trj gia vdn ciia san pham, hang hoa, djch vg, bft dpng san dau ttr; g i f Ihfnh san xuat ciia san pham xay Ifp (ddi vdi doanh nghifp xay Ifp) bfn trong ky, chi phi lifn quan den boat dpng kinh doanh bat dpng san df u tu.
Gid vdn hdng bdn doi v&i truong hgp Cdng ty Id chu ddu lu kinh doanh bat dgng sdn
Gia vdn hang ban dupe ghi nhan phiT hpp vdi Doanh thu df phft sinh bao ghm ca vifc trich trudc chi phi vao gia vdn hang ban. Vifc trich trudc chi phi de tgm tinh gia vdn bat ddng san nfu c6 dam bao cac nguyen tfc sau:
Chi trich trudc ddi vdi cac khoan chi phi df c6 trong dp toan dau tu, xay dung nhung chua cd dCi hd so, tai l ifu de nghiem thu khdi Iupng; Chi trich trudc chi phi de tam tinh gif vdn hang bfn cho phfn bft dpng san d f hoan thanh bfn trong ky vf dii difu kifn ghi nhfn doanh thu; So chi phi trich trudc va chi phi thuc te dupe ghi nhgn vao gif vdn hang ban phai dam bao tuong ung vdi dinh muc gia vdn tinh theo tdng chi phi dp loan ciia phan hang hda bat ddng san df bfn (dupe xfc djnh theo difn tich).
4.21. Chi p h i t f i chinh
Cfc khoan chi phi dupe ghi nhgn vao chi phi tai chinh gdm: Chi phi hofc cfc khoan Io lien quan den cac hogt dpng dau tu tai chinh; Chi phf di vay vdn; Chi phi Io chuyfn nhupng chdng khofn ngfn hgn, chi phi giao djch bfn chung khofn; Dp phong giam gia chimg khofn kinh doanh, dp phdng tdn thft dfu tu vao don vj khfc, khofn Id phft sinh khi bfn ngogi t f . Id ty gif hdi doai.
Cfc khoan tren dupe ghi nhfn theo tdng sd phft sinh trong ky, khdng bii trir vdi doanh thu hogt dong tai chinh.
4.22. Thue thu nhgp doanh nghifp
Chi phi Ihue TNDN hign hdnh vd Chi phi thue TNDN hodn Igi
22
Cong ty Co phan Tap dofn Quan ly Tf i san Tr i Vif l Thuyet minh Bfo cao t f i chinh riSng gi&a nffn dg So 142 Pgi Can, P. Dgi Can, Q. Ba Dinh. Tp. Ha [\gi Cho ky ke toan tir 01/01/2017 - 30/06/2017
Chi phi thue TNDN hifn hanh dirpc xac djnh tren co sd thu nhgp chju thuf trong nam va thue sudt thuf TNDN trong nSm hifn hanh. Chi phi thue TNDN hoSn lai dupe xac djnh tren co sd s6 chenh Ifch tam thdi dupe khau trir, so chenh Ifch tam thdi chju thue va thue suat thue TNDN. Khdng bu trir chi phi thue TNDN hifn hanh vdi chi phi thue TNDN hodn Igi.
4.23. Cfc ben lien quan
Cac ben dupe coi la lifn quan neu ben dd cd kha nSng kiem soft hofc cd anh hudng dfng ke ddi vdi ben kia trong vifc ra quyel djnh ve cac chinh sach tai chinh va hoat dpng. Cac ben Men quan ciia Cong ty bao gdm; - Cac doanh nghifp tryc tifp hay gian tifp qua mpt hogc nhieu trung gian, cd quyfn kiem scat
Cdng ty hoSc chju sp kifm soat ciia Cdng ty, hofc ciing chung sp kifm soat vdi Cdng ty, bao gdm ca cdng ty mp, cdng ty con va cdng ly lien ket;
- Cac ca nhan true tiep hoSc gian tiep nfm quyfn bleu quyet ciia Cdng ty ma c6 anh hudng dang ke ddi vdi Cdng ty, nhung nhan sp quan ly chii chdt ciia Cdng ty, nhihig thanh vien mgt Ihift trong gia dinh cim cfc ca nhan nay;
- Cac doanh nghifp do cac ca nhan neu tren nfm trpc tifp hofc gian tifp phan quan Irpng quyfn bieu quyet hofc c6 anh hudng ddng ke tdi doanh nghifp. Trong vifc xem xft timg mdi quan hf ciia cac bfn lien quan, can chu y tdi ban chdt ciia moi quan hf chu khdng chi hinh thirc phdp iy cua cdc quan he dd.
23
CSng ty Co phan Tgp dof n Quan ly T f i san T r i Vi f t So 142 Dpi Can, P. Dpi Can. Q. Ba Dinh, Tp. Ha Npi
Thuyet minh Bfo cfo t f i chinh rieng gi&a nien dp Cho ky ke toan tir 01/01 /2017 den 3Q/06/2017
V. THONG TIN B6 SUNG CHO CAC KHOAN MQC TRfiN BANG CAN D 6 I Kt T O A N RIENG I . T l t N
sd cudi ky VND
sd dau nf m VND
Tien mft Tifn giri ngan hang
32.225.865 16.377.219.949
6,802.929 55.359.566.233
Cfng 16.409.445.814 55.366.369.162
2. PHAI T H U CUA K H A C H HANG sd cudi ky
VND sd ddu nf m
VND Phai thu khach hfng ngfn hgn - Cong ty CP Chimg khoan Tri V i f l 300.000.000 660,000.000 COng 300.000.000 660.000.000
Trong dd cfc ben lien quan Moi quan hf sd cudi ky Su dau nf m - Cong ty CP Chiing khoan Tri Vif t Cong ty con 300.000.000 660.000,000
i. PHAI THU KHAC So cuoi ky sd dau nf m
Gia trj Dp phdng Gi f trj Dp phdng a. (Sgfn hgn 426.434.287.749 - Igmimg 42.543.787.131 - Cam CO, ky cupc, ky quj (•) 166.000.000.000 + Ddi cgc mua cdphiiu OTC 149.800.000.000 + Ddi cgc lim kiim van phdng 16.200.000.000 - Phai thu khac 217.890.500.618 * Hgp idc ddu lu (**) 215.430.000.000 •1 Phdi thu khdc 2.460.500.618
391.829.579.380 [9.221.993.874
i 85.700.000.000 169.500.000.000 16.200.000.000 186.907.585.506 186.430.000.000
477.585.506 Cfng 426.434.287.749 391.829.579.380
(*) Bao gom: tien dft cpc tim kiem vfn phong va tien dfl cpc mua cd phieu OTC. Oft cpc tim kiem vfn phdng: Cdng ty ky hpp ddng dft cpc tim kiem vfn phdng de md rfng dja bfn kinh doanh tgi Hf N f i . Hpp ddng quy djnh: khi tim kiem thfnh cong, bfn ddi tfc nhgn tim kifm vfn phdng sf dupe hudng phi djch vp vf phai chju chi phi tir 8%-9%/nSm cho khoan tifn nhgn dft cpc.
Dfi cpc mua cd phifu OTC: La cac hpp ddng dft cpc cd thdi han 6 lhang ky vdi cfc ddi tac liem nfng nhfm myc dich tim mua cd phifu OTC. Hpp ddng quy djnh: khi tim mua thanh cdng thi ddi tac sf dupe hudng phi djch vy va sf chju chi phi tir 9%-12%/iiam cho khoan tien nhgn dft cpc.
(* ' ' )Chiiiets6du: Sd cudi kj- Sddaunfm VND VND
Dao Thj Chung Do Binh An Phgin Thj Tuyet Anh Cac ddi tupng khfc Cfng
7.000,000.000 13,250,000.000 14.500.000,000
180,680,000,000 215.430.000.000
16,000,000,000 13,250,000,000 14,500,000.000
142,680,000.000 186.430.000.000
Hpp ddng hpp tfc dau tu c6 thdi han dudi 12 thang theo danh myc do doi tfc cung cap va dupe sy trao doi, ban bgc, ihdng nhal ciia Cong ty. Thu nhgp nhgn dupe se can cir theo ket quf hpp tac gi&a hai ben, nhung Irong mpi trudng hpp Cdng ty dfu thu dupe mpt ty If phan trfm trfn sd tifn gdp vdn tu 9% - 12%/nam (tiiy timg hpp dong), neu ket qua hpp tac tot horn thi thu nhgp Cdng ty nhgn dupe sf cao han ty If noi tren.
Cac thuyet minh kem Iheo la mpt bp phgn hpp thanh Bao cfo lai chinh 2 4
Cong (y Co phan Tap doan Quan ly Tai san T r i Vif t So 142 POL Cfn, P. Dpi Can, Q. Ba Dinh. Tp. Ha Npi
Thuyet minh Bao cao (ai chinh rieng giira nien dp Cho ky kf loan tir 0 I/O I /2017 den 30/06/2017
6. CAC KHOAN DAU TU T A I CHINH a. Chirng khoan kinh doanh Don vj tinh: VND
SScuoiky So dau n i m Gia goc Gia t r j hop ly Dp phong Gia goc Gia trj hpp ly Dp phong
T6ng gia trj CO phieu 31.577.048.331 32.147.142.700 (267.368.901) 11.341.126.336 i 1.018.597.175 (322,529.161) trong do: -SanHSX 9,833.841.601 9.566.472.700 (267.368.901) 112.175 112.175 + DPR 3.735.183.953 3.643.560.000 (91.623.953) TTRC 6.098.545.473 5.922.819.000 (175.726.473) + Khdc 112.175 93.700 (18.475) 112.175 112.175 -SanHNX 21.743.206.730 22,580.670.000 - 11.341.014.161 11.018.485.000 (322.529.161) + PyS 13.762.132.280 14.112.000.000 + PVX 7.981.074.450 8.468.670.000 - 11.341.014.16! 11.018.485.000 (322.529.161) ^ Khdc TSnggia trj trai phieu 22.817.237.802 22.817.237.802 Cac khoan dau lu khac Cpng 31.577.048.331 32.147.142.700 (267.368.901) 34.158.364.138 33.835.834.977 (322.529.161)
Bien dong du phong giam gia dau tu ngSn han trong ky nhu sau: 6 thang dau nf m 6 thf ng dau nf m
2017 2016 - So dfu nam 322.529.161 233.092.869 - Trich lap du phong 267.368.901 - Hoan nhap dp phong 322.529.16! 233.092.869 - Sir dyng du phdng - S6 cuoi ky 267.368.901 -
Cfc thuyet minh kem theo la mpt bp phan hpp thanh Bfo cfo t f i chinh 25
Cong ty Co phan Tap doan Quan ly Tai san Tr i Viet Sd 142 Dpi can. P. Dpi Cfn. Q. Ba Dinh. Tp. Ha Npi
Thuyet minh Bao cao tai chinh rieng giira nien d$ Cho ky ki toan tir 01 /OI /2017 din 30/06/2017
b. Dau lir gop von vao don vj khac EXm vi tinh: VND I y ie So cuoi ky So dau nam
Nim glir Bieu quyel (iia goc Gia t r i hop ly Dp phung Gia gdc Gia t r i hpp ly Dir phdng Dau tu- vao cong ty con I02.S52.296.477 106.167.535.000 _ 49.352.296.477 72.023.019.000 • Cdng ty cd phin Chimg 74,40% 74.40% 102.552.296.477 106.167.535.000 - 49.352.296.477 72.023.019.000 khoan Tri Vift Cpng 102.552.296.477 106.167.535.000 49.352.296.477 72.023.019.000
c. Dau tvnam giirden ngay dao han So cuoi ky S6 dau nam
Gia goc Gia Irj ghi so Gia goc Gia trj ghi so Ngin han 178.970.000.000 178.970.000.000 144.970.000.000 144.970.000.000 - Tien giii co ky hgn lai BIDV (•) 42.470-000.000 42.470.000.000 42.470-000.000 42.470.000.000 • Cd phieu im dai (**) 136-500-000,000 136,500.000,000 102,500,000.000 102.500.000.000
178.970.000.000 178.970.000.000 144.970.000.000 144.970.000.000
(*) I.a cac hop ddng tien gCri cd ky hgn 12 thang tai BIDV. Cac hpp ddng tien giri nay dirpc sir dpngde dam bao cho khoan vay thiu chi tai Ngan hang BIDV - chi nhanh Ha Thanh theo thuyet minh sd 14.
(••) Chi tict: So Iirpug Gif gbc Gif tr\ ghi so
Cdng ly Cd phan kinh doanh Hda Binh 3.000.000 30.000,000.000 30.000-000,000 Cdng ty Cd phan tir van va Dau tir Toan cau 3.650.000 36.500.000.000 36,500,000.000 Cong ly Cd phan Dau tu Qudc te ITG 3.600.000 36.000.000.000 36.000-000-000 Cdng ty Cd phan Dau tu Ecosystem 3.400-000 34.000,000-000 34.000.000.000 Cpng 13.650.000 136.500.000.000 136.500.000.000 Cd phieu uu dSi cd tiic vcri ty If 10% vf se dupe mua lai sau 1 nfm.
Cfc thuyel minh kem theo If mpt bp phan hpp thanh Bao cao tai chinh 26
Cong ty ch phan Tgp doan Quan ly Tai san T r i Vift S6 142 Dpi Can. P. Dpi Cfn, Q. Ba Binh. Tp. Ha Npi
Thuyet minh Bio cao tii chinh rieng gi&a nien df Cho ky toan tir 0i/O i/2017 d^n 30/06/20 i 7
9. TANG, GIAM TAI SAN C 6 D|NH HUD HINH Khoan m\ic Phuong tifn van tai Thiet bj quan ly
Don vj tinh: VND Cpng
Nguyen gia TSCD So dir dku nam So ting trong ky So giam trong ky
285.600,000
-
285.600.000
So dir cuoi ky 285.600.000 285.600.000 Gia trj hao mon IQy ke So du dau nim So tang Irong ky - Khdu hao Irong ky So giam trong ky
76.160.000 28-560.000 28.560.000
-
76.160.000 28,560.000 28.560.000
So dir cuoi ky 104.720.000 104.720.000 G i i trj cdn lai Tgi ngay dau nim 209.440.000 - 209.440.000 Tai ngay cudi ky 180,880.000 180.880.000 Nguyen gia TSCD df khau hao hei nhimg cdn sir dyng tai ngay 30/06/20 i 7; 0 ddng. Gia trj cdn lai cua TSCD dem thf chip, cam co tgi ngay 30/06/2017: 0 d^ng.
12. CHI PHI TRA TRUQC a. Chi phi tra trudc ngfn han SS cuoi ky
VND S& diu nf m
VND Cdng cy dung cy 20.239.164 19.031.818 Cpng
A yx A ^ yx « y- i
20.239.164 19.031.818
b. Chi phi Ira trudc dfi han Cdng cy dung cy Sua chCta cai tgo vfn phdng 58.998.709
3.900,000 94,397,932
Cpng 58.998.709 n*i TOT OTT 98,297,932
13. PHAI T R A NGlTdl BAN So cuoi ky s i d i u nf m
Gia trj So cd kha nfng tra np
Gif trj s i cd kha nfng trf np
a. Phai tra ngudi ban ngan han 686.888.790 686.888.790 Navi Bank Securities 686,888,790 686,888,790
Cfc thuyft minh kem theo If mpt bp phgn hpp thanh Bao cao tai chinh 2 7
Cflng ty Co phan Tap doan Quan ly T f i san T r i V i f t S6 142 Dpi can. P. Dpi Cfn, Q. Ba Dinh. Tp. Ha Npi
Thuyet minh Bfo cfo t f i chinh rieng giira nifn dp Chokykf toan tuQI/01 /20 i 7 dfn 3 0/06/2017
14. VAY VA NQ T H U E T A I CHINH
Don vj tinh: VND S6 dau nf m Trong ky sh CII hi ky
Gif t r i So cd kha nfng tra np
Tfng Gifm Gi f i r i Sd cd khf nfng t r f lip
Vay ngfn han - Vay ca nhfn (•) 197.500-540.16I 197.500.540.161 474,184,528,601 395.874,314,175 275.810.754.587 275.810.754.587 - Vay margin v f img tntdc 264 264 52,680,109.314 42.897.481.617 9.782.627.961 9.782.627.961 tifn ban CK (•*) -Vay thfu chi tai BIDV (•••) 40-585.066,51 1 40.585.066.51 1 645.786.850.455 645-783,771,879 40-588.145,087 40-588.145,087 Cpng 238.085.606.936 238.085.606.936 1.172.651.488.370 1.084.555.567.671 326.181.527.635 326.181.527.635
(*) Khoan vay cfc ca nhan theo hpp dong cho vay dupe ky kft giOa C6ng ty vdi cac cf nhan; Muc dich vay vdn: Phyc vy sfn xufl kinh doanh; If! suit tir 8,74% dfn iO,53%/nam.
(•*) Khoan vay Margin dfu tu chung khoan va lifn vay img Irucrc tifn ban chung khoan, i f i suit tir 9,4% - 13,32%/nam tuy (hdi difm nhan np vf Cong ty chirng khofn noi Cdng ty Cd phan Quan iy Dau tu Tri Viet md tai khoan giao dich chimg khofn,
(*•*) Day la khoan vay thfu chi lai BIDV - C N Hf Thanh theo hpp ddng sd 012016/6721008/HDTC ngay 21 thang 10 nfm 2016 va cac phy luc kem Iheo, Thdi han: i nfm. l,ai suit 6,5 - 6,7 %, Dupe dam bao bfng khoan lifn giri tai BIDV theo thuyft minh sh V,6c
Cfc thuylt minh kf m theo la mdt bp phan hpp (hanh Bfo cfo tf i chinh 28
Cong ty Co phan Tap doan Quan ly Tai san T r i Vigt Thuyel minh Bfo cfo t f i chinh rieng giira nien d§ So 142 Dpi Can. P. Dpi Can, Q. Ba Pinh. Tp. Ha No! Cho ky ke loan tir 01 /Oi/2017 den 30/06/2017
16. TBVt VA C A C K H O A N P H A I N Q P N H A N U ' 6 C
So dau nfm So phf i npp trong So df npp trong ky So cuoi ky ky
Thue GTGT phai npp 329.805.199 284.996.297 614.801.496 -Thug tieu thy dfc bift - -Thue xual, nhap khau - -Thue thu nhap doanh nghifp 6,506.431.665 1,530.259.522 6.508.211.879 1,528,479,308 Thue thu nhap cf nhan 219,886.946 632.894.149 521.517.552 331.263.543 Thue tai nguyen • -Thue nhf dat, tien thue di t - -Thuf bao vf moi trucmg va cac - -thuf khac i ni, le pni va cac xnoan pnai nop A nnn nnn
T . U U U . U U U A nnn Ann
khac Cfng 7.056.123.810 2.452.149.968 7.648.530.927 1.859.742.851
17. CHI PHI PHAI TRA So cuoi V3/ sh d i u nfm VND VND
a. Ngf n han 1.059.591.260 1.699.251.858 - Lai vay phai trf 1.059.591.260 1,699.251,858 Cpng 1.059.591.260 1.699.251.858
18. PHAI TRA KHAC So cuoi ky S6 dau nfm VND VND
a. Ngf n han 16.093.556.635 28.754.046.620 - Kinh phi cdng doan 49,614.790 28.662,790 - Bao hiem xf hp! 40,261,716 40,216,681 - Phai tra, phai npp khac 16,003,680,129 28,685,167,149
- f Hgp ddng cung cdp djch vg tu vdn ddu lu (*) 15.773.911.445 27.920.000.000 + Cd lire cua Le Vigt 540.000.000 + Khach hdng ddi cgc mua CP 200.100.000 200.100.000 + Phdi ird khdc 29.668.684 25.067.149 Cpng 16.093.556.635 28.754.046.620
(*) La cfc hpp dong dich vy tu van dau tu ky vdi cfc cf nhan, iheo dd muc ipi tuc sS dupe phan chia giCta hai ben cfn cd tren kft qua ciia vifc tu van dfu tu, Tuy nhien. irong mpi truong hpp, TVC phai tra cho cac ca nhan mdc lpi tdc tdi thieu If 8,74% -10,53%/nam tren tdng so tifn df nhgn cua cac cf nhan nfy.
Cac thuyft minh kem theo If mpt bp phgn hpp thanh Bfo cao tai chinh 2 9
Cong ty Co phan Tgp doan Quan ly Tai san Tri Viet So 142 Dpi Cfn, P. Dpi Cln, Q, Ba Dinh, Tp- Ha Npi
Thuyet minh Bao cao lai chinh rieng giira nien dp Cho ky ke (oan tir 0 1 /OI / 2 0 1 7 den 3 0 / 0 6 / 2 0 1 7
2 1 . V D N C H U S O H O U
So dudau nam trirdc - Tang vdn nam trudc - Lai trong nam trudc - Phan ph6i Ipi nhuan - TSng khac - Cd tuc - Trich lap quy So dir d i u nfm nay - Tang vdn trong ky - Ldi trong ky - Trich lap cac quy - Cd tiic - Giam khac Sd cudi ky
vdn dau tucua chii SO' huu
1 4 1 . 4 5 0 . 0 0 0 . 0 0 0
2 2 7 . 4 3 6 . 3 0 0 . 0 0 0
3 6 8 . 8 8 6 . 3 0 0 . 0 0 0
3 6 8 . 8 8 6 . 3 0 0 . 0 0 0
Thang du von cd phan
2 . 7 6 1 . 1 8 0 . 7 7 3
Quy dau lu phat
2 . 7 6 1 . 1 8 0 . 7 7 3
2 . 7 6 1 . 1 8 0 . 7 7 3
tridn 9 7 . 2 5 4 . 4 9 4
9 7 . 2 5 4 . 4 9 4
9 7 . 0 0 0 - 0 0 0
Lpi nhuan sau thue chua phdn phdi
2 . 3 4 2 . 4 0 9 . 9 6 7
2 6 . 7 4 4 . 7 5 3 . 8 4 2
1 9 4 . 2 5 4 . 4 9 4
1 0 . 2 4 0 . 2 5 5 . 2 5 9
( 9 7 . 0 0 0 . 0 0 0 )
3 9 . 2 3 0 . 4 1 9 . 0 6 8
Don vi tinh: VND Cpng
1 4 3 . 8 8 9 . 6 6 4 . 4 6 1
2 3 0 . 1 9 7 . 4 8 0 . 7 7 3
2 6 . 7 4 4 . 7 5 3 . 8 4 2
2 9 . 0 8 7 . 1 6 3 . 8 0 9 4 0 0 . 8 3 1 . 8 9 9 . 0 7 6
1 0 . 2 4 0 . 2 5 5 . 2 5 9
4 1 1 . 0 7 2 . 1 5 4 . 3 3 5
Chi tidt vdn gdp cua Chu sd hfru So cudi ky sd dau nfm
- vdn dau tu ciia Nha nude - Vdn gdp cua cd ddng khac 3 6 8 . 8 8 6 . 3 0 0 . 0 0 0 3 6 8 . 8 8 6 . 3 0 0 . 0 0 0
- Cd phieu quy Cong 3 6 8 . 8 8 6 . 3 0 0 . 0 0 0 3 6 8 . 8 8 6 . 3 0 0 . 0 0 0
Cac thuyel minh kem theo la mpi bp phan hpp thanh Bao cao tai chinh 3 0
Cong ty Co phan Tgp doan Quan ly Tai san Tri Vift Sd 142 Dpi Can, P. Dpi Can, Q. Ba Dinh, Tp. Ha Npi
Thuyet minh Bfo cao tf i chinh rieng gifra nien dp Cho ky ke tofii tir 01/01/2017 den 30/06/2017
Cfc giao djch ve vdn vdi cfc chu sd' huu vf phan phdi cd tire, chia Ipi nhuan 6 thang dau nfm 2017 6 thfng dau nfm 2016
VND VND - Vdn dfu tir cua chii sd h&u + Von gop ddu ndm 368.886.300.000 141-450.000.000 + ydn gdp tdng irong ky 99.518.600.000 + ydn gap gidm trong -+ Vdn gdp cudi ky 368.886.300.000 240.968-600.000 - Cd tire, ipi nhuan df chia
a. Co phieu So CUOI ky sd dau nfm C P CP
So Iupng CO phieu dfng ky phat hanh 36.888.630 ^ y j\ ft jX f wm y.
36.888.630 Sd Iupng cd phifu df ban ra cdng chiing 36.888.630 36.888.630 + Cd phieu phd thdng 36.888.630 36.888.630 + Cd phieu int dai
Sd Iupng cd phifu dupe mua Igi (co phifu qu?) - Cd phieu phd thdng H Co phieu uu dai (logi dugc phdn logi la vdn chii sa hihdj
So iupng cd phieu dang luu hanh 36.888.630 36.888.630 H Cd phieu phd thdng 36.888.630 36.888.630 4 Cd phieu uu ddi (hgi dugc phdn logi la vdn chu so huu) * Mfnh gia cd phieu dang luu hanh: 10.000 VND
V I . T H O N G T I N B6 S U N G C H O C A C K H O A N M Q C T R I N H B A Y T R O N G B A O C A O K £ T Q U A
K I N H D O A N H
1. DOANH THU 6 thfng ddu nfm 2017 6 thfng ddu nfm 2016 VND VND
Tdng doanh thu 1.244.895.733 4.470.000.000 - Doanh thu cung cap djch vu 1,244.895.733 4.470.000.000
Cfc khoan giam trii' doanh thu Doanh thu thuan 1.244.895.733 4.470.000.000
2. GIA VON HANG B A N 6 thfng dau nfm 2017 6 thfng dau nfm 2016 VND VND
- Gia vdn cung cap djch vp 586.742.829 1.254.1 15.782 Cpng 586.742.829 1.254.1 15.782
3. DOANH THU HOAT D Q N G TAI CHINH 6 thang dau nfm 2017 6 thfng dau nfm 2016 VND VND
- L f i tien giri, lien cho vay 1.423.317.642 980.835.130 - Lf i dau tu chirng khofn 3.315.571.454 4.157.052.051 • Lf i tu hpp tfc kinh doanh 9.715.246.027 - Co tire, Ipi nhugn dugc chia 4.135.866.800 - Khac 10.185.491.831 10,336.372.865
Cpng 28.775.493.754 15.474.260.046
Cfc thuyet minh kfm Iheo If mft bp phgn hpp thanh Bao cao tai chinh 31
Cong ty Co phan Tgp doan Quan ly T i i san Tri Vift So 142 Dgi Can. P. DQI Can, Q. Ba Dinh, Tp. Ha Npi
Thuyet minh Bio cao tii chinh rieng gtfra nif n dp Cho ky ke toin tir 01/01/2017 den 30/06/2017
4 C H I P H I T A I C H I N H ~ 4 I l l t i l l 1 • 1 • I J 1 • •
li thSnir i t n I I fistm ^017 \w • i iai iE udu i i f l i i i % 1
A thsnff it^ii nSm 701A V i i id i i i ^ udti 11 dIII 1 \ i
V N D V N D
- Lai vay 12.606.458.135 3.932.661.324 - Ld kinh doanh chimg khoan 423,022.666 1.096.827.772 - Trich Igp/Hoan nhgp dp phong (55.160.260) (233.092.869) - L-hi pni tai cninn Knac Cpng 13.045.933.375 4.874.578.680
6. C H I P H I K H A C 6 thing dan nfm 2017 6 thing dau nim 2016 V N D V N D
- Chi phi khac 16.649.627 27.328.000 Cpng 16.649.627 27.328.000
7. C H I PHi SAN X U A T K I N H DOANH T H E O Y ^ i U T 6 6 thing dau nim 2017 6 thing dau nim 2016 v n u V I T U
• Chi phi nguyen Hfu, vgt lieu 110.849.969 72.865.580 - Chi phi nhan cong 2.841,550.200 1.832.390.413 - Chi phi khau hao tai san co djnh 28.560.000 28.560.000 - Chi phi dich vp mua ngof i 1.346.788.777 1.096.601.330 - Chi phi khac bfng lien 859,543,603 471.842.922
Cpng \ mi im 1A4
Trong do bao gdm
Chi phi san xuat, kinh doanh - Chi phi nhan cdng 534.015.556 1,090.220.327 - Chi phi djch vy mua ngoai 52.727.273 153.895.455
f f,
Cpng 586.742.829 1 1ZA l i e 1Q1
1.254.115.782
Chi phi bin hing - Chi phi nhan cdng 1.512.583.808 458.802.468 - Chi phi djch vy mua ngoai 129.186.306 29.862.697 - Chi phi khac bing tifn 116.293.821 63.947.460
Cfng 1.758.063.935 552.612.625
Chi phi quan ly doanh nghiep - Chi phi nguyen lifu, vgi lifu 110.849.969 72.865.580 - Chi phi nhan cdng 794.950.836 283.367.618 - Chi phi khau hao tai san cd djnh 28,560.000 28.560-000 - Chi phi djch vy mua ngoai 1.164.875.198 902.843.178 - Chi phi khac bing tien 743.249.782 407.895-462
Cpng 2.842.485.785 1.695.531.838
Cic thuyet minh kem theo la mpt bp phan hpp thanh Bao cao tai chinh 3 2
Cong (y Co phdn Tap doan Quan ly Tai san T r i Vi f t S6 142 Dpi Can. P. Dpi Can, Q, Ba Dinh, Tp. Ha Noi
Thuyet minh Bio cao t i i chinh rieng giua nien dp Cho ky ke loan tir 01 /01/2017 den 30/Q6/2017
8. C H I PHI T H U E T H U N H A P D O A N H N C H l f P H l f N H A N H
Chi phi thue thu nhap doanh nghiep tinh tren thu nhgp chju thue nim hifn hanh Dieu chinh chi phi Ihue thu nhgp doanh nghifp cua cic nim trudc vao chi phi thue thu nhap hifn hanh nim nay Tdng chi phi thue thu nhgp doanh nghifp hifn h inh
Ghi chu: - Tdng Ipi nhuf n ke to in trudc thue + Cac khoan dieu chinh ting: Chi phi khong dirge Irir khi xdc djnh Ihu nhgp chju ihue + Cac khoan dieu chinh giam: Co lire nhgn dugc - Tdng thu nhgp chiu thue -Thue suit thud TNDN - I hue TNDN ph i i npp
6 th ing dau n i m 2017 VND
1.530.259.522
1.530.259.522
11.770.514.781 16.649.627 16.649.627
4.135.866.800 4.135.866.800 7.651.297.608
20% 1.530.259.522
6 th ing d^u n im 2016 VND
2.313.484.230
2.313.484.230
11.540.093.148 27.328.000 27.328.000
11.567.421.148 20%
2.313.484.230
V I I . T H Q N G T I N B O S U N G C H O c A C K H O A N Mi)C T R I N H B A V T R O N G B A O C A O L U t l
C H U V E N T I E N T E
1. C ic giao djch khdng b ing tien anh huong den bao cao luu chuyen tien t f v i cac khoan tien do doanh nghifp n i m giu nhung khdng dupe sir dgng.
Trong ky Cdng ty khdng cd giao djch nao khdng bing tien anh hucmg den Bao cao Ltru chuyfn lifn tf. Trong 6 thang ddu nam 2017, Cdngty cd khoan lifn giri cd ky hgn la 42.470.000.000 dong tgi Ngin hing TMCP BIDV chi nhanh Ha Thanh dang dupe dam bao cho khoan vay Iheo hpp ddng thau chi sd 012016/6721008/HDTC ngay 21 thing 10 nim 2016.
V I I I . N H U N G T H O N G T I N K H A C
I . C O N G C Q T A I C H I N H
Cac logi cdng cy tai chinh ciia Cdng ty bao gdm:
Tai san t i i chinh
Tien va cac khoan tuong difong tien Phai thu khach hing, phai thu khac Cac khoan cho vay Dau tu ngin han Dau lu dai hgn Cfng
So cudi ky C i i gdc Du phong
sd dau nim C i i gdc
16.409.445.814
426.734.287.749
74.047.048.331
517.190.781.894
55.366.369.162
392.489.579.380
76.628.364,138
524.484.312.680
Dp phong
Cac thuyft minh kem theo la mpt bp phgn hpp thanh Bao cao tai chinh 33
CSng ty Cb phan Tgp do in Quan Iy Tai san T r i Vif t Thuyet minh Bao cio t i i chinh rieng giira nien d f Sd 142 Df i Cin. P. Dpi Can. Q. Ba Pinh, Tp. Ha Npi Cho ky ke toin tir 01/01/2017 den 30/06/2017
Np' phai tra t i i chinh sd cudi ky sd ddu n i m VND VND
Vay va np 326.181.527.635 238.085.606.936 Phii t r i ngudi bin, phii tra khic [6.093-556.635 29.440.935.410 Chi phi phii t r i 1.059.591.260 1.699-251.858 Cfng 343.334.675.530 269.225.794.204
Gia tri hpp ly cua cic tai san tai chinh v i np phai tra t i i chinh dugc phan inh theo g i i trj ma cong cp tai chinh co the dupe chuyfn doi trong mpt giao djch hifn Igi giOa cic ben cd day du hifu biel va mong mudn giao djch. Phuang phap va g i i djnh sau day dupe sir dgng de udc tinh g i i trj hpp ly:
Tifn mat, tien giii ngan hang, cic khoan phii thu khich hing, phai t r i ngudi ban va np phai ira ngin hgn khic phin Idn xap xi vdi g i i trj ghi sd do ky hgn ngin hgn ciia nhCtng cdng eg nay.
G i i trj hpp ly cua cac chimg khoin niem yet dupe xac djnh tren CP sd gia giao djch tren thj trudng chimg khoan niem yft. Doi vdi cac chdng khoin chua niem y^t thi g i i trj hpp ly dupe xic djnh Iheo g i i trj sd sich.
Quan iy rui ro lai chinh Rui ro t i i chinh ciia Cdng ty bao gdm riii ro thj irudng, riii ro tin dgng va rui ro thanh khoan. Cdng ty da xay dtmg hf thfing kifm soit nhim dim bao sp can bing d muc hpp ly gida chi phi rui ro phat sinh va chi phi quin ly rui ro. Ban Giim doc Cdng ty c6 trach nhifm theo ddi quy trinh quin ly riii ro de dam bio su can bing hpp iy gi&a rui ro v i kiem soil rui ro.
Rui ro thj Irudng
Hogt ddng kinh doanh cua Cdng ty se chu yeu chju rui ro khi cd sp thay ddi ve gia, ty gia hoi doai v i l i i suit.
Riii ro ve gif:
Cdng ly chju rui ro ve gia ciia cic cdng eg von phit sinh tu cac khoan dau tu cd phieu ngin hgn v i d i i hgn do tinh khdng chic chin ve gia tuong lai cua cd phieu diu tu. Cic khoin dau tu cd phieu dai hgn dupe nim gi& vdi mgc dich chien lupc lau d i i , lai thdi diem ket thiic ky ke loan Cdng ty chua cd ke hogch bin cic khoin dau tu nay.
Rui ro ve ty gif hoi doai: Cdng ty chju riii ro ve ty g i i do gia tri hpp iy cua cic Iu6ng lien trong tuong lai ciia mpt cdng eg t i i chinh sg bien dpng theo nhQng thay doi ciia ty gia ngogi t f khi cac khoin vay, doanh thu v i chi phi ciia Cdng ty dupe thuc hifn bing don vj tien t f khac vdi dong Viet Nam.
Riii ro ve ifi suat: Cdng ty chju rui ro ve l i i suat do gia trj hpp ly cua cac ludng lien trong tuong lai ciia mft cdng eg tai chinh sf bien dpng theo nhung thay ddi cua i i i suat thj trudng khi Cdng ty cd phat sinh cic khoan tien gui cd hofc khdng cd ky hgn, cac khoan vay va np chju lai suat tha ndi. Cdng ly quin ly rui ro Idi suit bdng each phan lich tinh hinh cgnh tranh tren thj trudng de cd dupe cac Id! suat cd Ipi cho mgc dich ciia Cdng ty.
Rui ro tin dgng Rui ro lin dgng la riii ro ma mft bfn tham gia trong mpi cdng cu tai chfnh hofc hpp dong khdng cd kha ndng thpc hifn dupe nghia vu cua minh dan den ton that ve lai chinh cho Cdng ty. Cdng ty cd cic riii ro tin dung lu hogt dfng dpng san xuat kinh doanh (chii yfu ddi vdi cic khoan phai thu khach hang) va hogi dpng tai chinh (bao gom tien gui ngan hang, cho vay v i cac cdng eg tai chinh khic)
Cac thuyet minh kem theo la mfl bp phgn hpp thanh Bio cio tai chinh 34
Cdng ly Co phan Tfp doan Quan ly Tdi san Tri Vifl S6 142 Dpi Cin, P. Dpi Cin, Q, Ba Binh, Tp. H i Npi
Thuyet minh Bao cao tdi chinh rieng giira nien dp Cho ky ke loan tir 01/OI/2017 dfn 30/06/2017
T-,_. . . I t Tren 1 ndm den 5 Tfr 1 ndm trfr xufng ndm
Trfn 5 ndm Tong
VND VND VND VND So cudi ky Tien va eac khoan luong dupng tifn Phai thu khach hang, phiii ihu khac Cac khoan cho vay Dau tir ngdn hgn Dau tu ddi hgn
16.409.445.814
426.734.287-749
74.047.048.331
16.409.445.814
426.734.287.749
74.047.048.331
Cfng 517.190.781.894 517.190.781.894
t Tren 1 nam den 5 T v 1 nam trd xuong
ndm VND VND
Trfn 5 ndm Tong
VND VND So dau ndm Tien va cdc khoan tuong duong tien Phai thu khdch hdng, phai ihu khdc Cac khoan cho vay Dau tu ngdn han Dau tu dai hgn
55.366.369.162
392.489,579.380
76.628.364,138
55.366.369.162
392.489.579.380
76.628.364.138
Cfng 524.484.312.680 524.484.312.680
Rui ro thanh khoan Rui ro thanh khoan Id rui ro Cong ty gdp kho khdn khi thpc hifn cac nghTa vp tdi chinh do thieu von. Rui ro thanh khoan cua Cong ty chii y^u phdt sinh tCr vifc cdc tdi san Idi chinh vd np phai trd tai chinh c6 cac thai difm ddo han khac nhau.
Thdi hgn thanh loan cua cac khoan np phai tra tai chinh dua tren cdc khoan thanh todn dp kien theo hpp dong (tren ca sd ddng tifn cua cac khoan goc) nhu sau:
. . . . . - 1 Trfn 1 ndm den 5 ... . _ Tir 1 ndm tro xuong Tren S ndm Tone * ndm ^ VND VND VND VND
So cuoi ky Vay vd np Phdi trd ngudi bdn, phai tra khdc Chi phf phai trd
326.181.527.635 16.093.556.635 1,059.591.260
326.181.527.635 16,093.556.635 1.059.591.260
Cfng 343.334.675.530 343.334.675.530 So dau ndm Vay va np Phai Ira ngudi bdn, phai tra khac Chi phi phai tra
238.085.606.936 29.440.935.410
1,699.251,858
238.085.606,936 29.440,935,410
1.699.351,858 Cfng 269.225.794.204 269.225.794.204
Cong ty cho rdng mdc dp tfp trung rui ro do! vdi vifc tra np Id cd thf kifm soat dupe. Cdng ty cd khd ndng thanh loan cac khoan np den hgn tir ddng lien tir hogt dfng kinh doanh va lien thu tir cac lai san tai chinh dao han.
Cdc thuyet minh kem theo la mft bf phgn hpp thanh Bao cap tai chinh 35
Cong ty Co phan Tgp doan Qoan ly Tai san T r i Vif t S6 142 Df i Can, P. Df i Can. Q, Ba Dinh. Tp. Ha Noi
Thuyet minh Bdo cdo tdi chinh rieng giua nien d f Cho ky ke toan tir 0 j/O ]/2017 dfn 30/06/2017
V I H . N H D N G S V K l f N P H A T S I N H S A U N G A Y K E T T H U C K V Kt T O A N
Ngay 04/07/2017 Cfng ty Cf phan qudn ly ddu tu Tri Vift thpc hifn thay df i ddng ky kinh doanh l l n thf 12. Theo do, Cfng ty thpc hien doi i fn thdnh Cong ty Co phan Tap doan quan ly tai san Tri Vift. Dfng thoi bf nhifm ong Phan Do3n Vinh lam Tfng Gidm doc vdo ngay 05/07/2017.
I X . BAG CAO B O P H A N
Bdo cdo bf phfn theo khu vpc dja ly {Phan logi hogt dfng trong nufc vd ngodi nirdc) Cong ty chi hoal dfng trong khu vpc dja ly Vift Nam Bdo cdo bf phgn theo linh vpc kinh doanh Cdc bf phgn kinh doanh chinh ciia Cong ty nhu sau:
Djch vg Tdng Doanh thu thuan ra ben ngoai 1.244.895,733 1.244.895.733 Tong doanh thuIhuan 1.244.895.733 1.244.895.733 Chi phi bf phgn 586.742.829 586.742.829 Ket qua kinh doanh bf phan 658.152.904 658.152.904 Cdc chi phi khong phan bd theo bf phgn 4.600.549.720 Lpi nhugn tir hogt dfng kinh doanh {3.942.396.816) Doanh thu hogt dfng lai chinh 28.775.493.754 Chi phi tai chinh 13.045.933.375 Thu nhgp khdc 845 Chi phi khac 16.649.627 Thuf TNDN hifn hanh 1.530.259.522 Lpi nhugn sau thu^ 10.240.255.259
X . NGHlfP V U vA S6 D U V 6 l CAC BEN L l ^ N Q U A N
Trong 6 thang ddu ndm 2017, Cfng ty dd co giao djch v f i cac ben lien quan nhu sau:
Cdc ben lien quan Cong ty CP chimg khodn T r i Vif t - Tien thue vdn phong - Lai tien giri - Trai phieu - Tong gia tri giao djch mua, bdn cf phieu qua lai khodn tgi CK Tri Viet Ong Phgm Trung Kifn - Hpp dong vay ky moi - Hpp dfng vay dd thanh ly - Ldi vay da dupe nhgn trong ky Ong Pham Thdnh True - Hpp dong vay k)' mdi - Hpp dfng vay dd thanh ly - Ldi vay dd dupe nhgn trong ky Bd Nguyen Thj Thdm - Hpp dfng vay ky inoi - Hpp dfng vay dd thanh ly - Ldi vay dd dupe nhfn trong ky
Moi quan hf 6 thdng dau ndm 2017 6 thdng d^u ndm 2016 Cfng ty con
Thanh vifn HDQT
Bo cua Chii tich HDQT
Em gai truong ban kiem sodt
300-000.000 26.354.572
702.560,975.537
9.644.000.000 17.000.000.000
459.850.930
295.000.000 408.000.000
40.698.000
455.000.000 455.000.000
10.945.485
43,500.783
345.164.097.509
9.020.000.000 2.000.000.000
131.300.000
408.000.000
150.000.000 350.000.000
7.687.500
Cac thuyel minh kem theo la mfl bf phgn hpp thanh Bao cao tdi chinh 36
Cong ty Co ph^n Tfp doan Quan ly Tai san Tri Vift Thuyet minh Bao cao tai chinh rieng giua nien dp S6 142 Df i Cdn. P. Dpi Cdn. Q, Ba Dinh. Tp. Ha Npi Cho ky ke loan t f 01/OI/2017 den 30/06/2017
Cac bfn lifn quan Mdi quan hf 6 thang dau ndm 2017 6 thdng dau ndm 2016 Ba Phan Thj Thanh Xuan Vp Giam doc dieu hanh - Hop dong vay ky moi 2.031.000.000 120.000.000 - Hpp dong vay dd thanh ly 890.000.000 - Ldi vay da dupe nhgn trong ky 50.203.647 7.980.000 Ba Nguyen Thj Chinh Huomg Mp Truong ban KS - Hpp dong vay ky moi 70.000.000 900.000.000 - Hpp dong vay dd thanh If 170.000.000 500.000.000 - Lai vay dd dupe nh|n trong ky 1,501.977 Bd Phgm Thanh Hoa Em gdi Chu tjch HDQT - Hpp dfng vay ky moi 1.275.000.000 - Hpp dong vay dd thanh ly 1.275.000.000 - Ldi vay dd dupe nhgn trong ky 8.004.568
Tliu nhgp cua Hfi dfng quan tri va Ban Tfng Gidm ddc trong 06 thang dau ndm 2017 la: 226.140.000 ddng
Tgi ngay kft thiic ky ke todn, sd du ben cf lifn quan nhu sau: Moi quan hf So cudi ky So ddu ndm
Cfng ty CP chung khoan T r i Vift Cfng ty con - Phdi tra nguf i ban 411.456.130 - Phai thu tifn thue vdn phong 300.000.000 - So du tien giri 15.299.308.092 47.520.856.948 Ong Nguyen Trung Kifn Thanh vien HDQT Cho cong ty vay 1.644.000.000 11.000.000.000 6ng Phgm Thanh Trpc Bd cua Chii tich HDQT Cho cong ty vay 447.000.000 408.000.000 Bd Nguyin Thj Thdm Em gai Cho congty vay truong ban kiem soat 160.000.000 150.000.000 Ba Phan Thi Thanh Xudn Vp Gidm ddc dieu hdnh Cho Cfng ty vay i.656.400.000 220.000.000 Ba Nguyen Thj Chinh Huong M ? Truong ban KS Cho Cfng ly vay 400.000.000 Cflng ty CP tu van vd dau tu T r i Vift Ong Phgm Thanh Timg - Tra truoc cho nguoi ban la Chii tjch HDQT T V C 700.000.000 700.000.000 (Dft cpc tien mua 6 to Toyota) vd Tu van vd dau tu
Tri Vift
Cdc thuyet minh kem theo Id mfl bf phgn hpp thanh Bdo cao tdi chinh 37
Cong ty Co phan T | p dodn Quan ly Tdi san T H Vift Sd 142 Dpi Can. P. Dpi Can. Q. Ba Dinh, Tp. Ha Npi
Thuyet minh Bao cdo tai chinh r i lng giira nien d f Cho ky kd toan tir 01/01 /2017 den 30/06/2017
M f t sd chi ticu ddnh gid khdi quat thpc trgng tdi chinh va ket qua kinh doanh cua doanh nghifp
Chi tifu I . Bo Iri CO cau tai san va co cau ngudn vdn I . I Bo tri CO cau tai san - Tai sdn dai hgn/Tong tai sdn - Tai sdn ngdn han/Tfng ldi sdn 1.2 Bd tri co cau vdn - Np phai trd/Tfng ngudn vdn - Ngudn vdn CSH/Tong ngudn vdn
P V T 6 thdng dau nam 2017 6 thang dau ndm 2016
% 13,58% 86,42%
45,70% 54,30%
13,50% 86,50%
30,62% 69,38%
2. Khd ndng thanh todn 2.1 Tdng Tdi sdn/Tong np phdi trd 2.2 Tai san ngdn han/Tong np ngdn hgn 2.3 Tfng tien va cac khodn ddu tu tai chinh ngdn hau'Tong np ngdn hgn
Un
lin
2.19 1,89 0.66
3,27 2,82 1,79
3. Ty suai sinh loi 3.1 Lpi nhugn / doanh thu - Lpi nhugn truoc thue/Doanh thu thudn+TN hoat dpng tai chinh+Thu nhfp khdc - Lpi nhugn sau thue/Doanh thu thudn+TN hoat
dfng tai chinh+Thu nhgp khdc 3.2 Lpi nhugn / Tfng Tai sdn - Lpi nhugn truoc thue/Tfng tai san - Lpi nhugn sau thue/Tfng tdi san 3.3 Lpi nhugn sau ihue / Ngudn vdn CSH
X, S t ^ L l f U S O SANK
%
39,21%
34,11%
1,55% 1,35% 2,49%
58%
4 6 %
3,13% 2,51% 3,61%
So lifu so sanh tren Bang Can ddi ke todn vd cdc thuyet minh tuong img Id so lifu cua Bao cao Idi chinh cho ndm tdi chinh ket thuc ngay 31/12/2016 dd dupe Cfng ty TNHH Kifm todn TTP kiem todn. Sd Hfu tren Bdo cao Ket qud hogt dfng kinh doanh. va cac thuyet minh luong irng la so lifu cua Bao cao tai chinh rieng dd dupe soat xet boi Cfng ty TNHH Kiem loan ASC cho ky ke loan tir ngdy 01/01/2016 den ngay 30/06/2016.
Ngirfi lap bieu Ke toan trtrong
Tg Thj Thu Thao Nguyen Oirc TOng
HdNf i , ngdy 14 thang 08 ndm 2017 Chu tjch H D Q T
Thanh Tung
Cac thuyet minh kem theo la mpt bp phgn hpp thdnh Bdo cdo tdi chinh 3 8