Tap doan Vingroup — Céng ty CP B40 céo tal chinh hyp nhét gida nién 66 Ngay 30 thang 6 nam 2017Tap doan Vingroup - Céng ty CP myc Luc Thong tin chung Bao céo cia Ban Giam abc Bao cao soat xét bao céo tai chinh hop nhat gitra nién 46 Bang cén d6i k& todn hop nhat gia nién 46 Bao céo két qua hoat déng kinh doanh hop nhat gita nién 4 Bao cdo lu chuyén tidn té hop nhat gitra nién do Thuyét minh béo odo tai chinh hop nhét git nién 40 Phy Iyc 1 - Danh sch cOng ty con tai ngay 30 thang 6 nam 2017 10-11 12-13 14-96 97-102 cy NG WiTap doan Vingroup - Céng ty CP THONG TIN CHUNG CONG TY ‘Tap doan Vingroup - Céng ty CP ("Cong ty") Ia mot cdng ty c8 phan due thanh lap tai Viet Nam theo Giay chung nhan dng ky kinh doanh s6 0103001016 do Sd Ké hoach va Bau tu thanh phd Ha Noi cap vao ngay 3 thang § ném 2002 va duoc cép lai Gidy ching nhan dang kj kinh doanh s6 (0101245486 vao ngay 12 thang 5 ném 2010. Céng ty sau dé nhan duoc cdc Gidy chizng nhan dang ij doanh nghiép siia 46i voi ln gan nhét ia In the 63 duoc cdp ngay 28 thang 2 nam 2017. Cé phigu cia Céng ty 48 duge chinh thirc giao dich tai Sé Giao dich Chung khodn thanh phd Hé Chi Minh ké tir ngay 19 thang 9 nam 2007 theo Quyét dinh s6 106/QD-TTGDHCM do Gidm déc S& Giao dich Chiang khodin thanh phé Hé Chi Minh ky ngay 7 thang 9 nam 2007, Hoat dong chinh cia Céng ty trong ky 1a dau tu, xay dung va kinh doanh bat dong sn; tién hanh cac oat dong huy déng vén, dau tu gép vin; va cung cp cdc dich vy hanh chinh van phéng téng hop. Hoat dong chinh trong kj hién tai cla céc céng ty con cla Cdng ty duge trinh bay tai Phy luc 1 ‘Céng ty 6 tru sé chinh tai s6 7, dung Bang Lang 1, khu 46 thi sinh thai Vinhomes Riverside, phudn, \Vigt Hung, quan Long Bin, thanh phé Ha Nol, Viet Nam. Céng ty cd mot chi nhanh 6 dia chi ta s 72, phé Lé Thanh Tén va 45A, phé Ly Ty Trong, phuéng Bén Nghé, quan 1, thanh phd Hé Chi Minh, ‘Viét Nam. HOI DONG QUAN TRI Cae thanh vien Héi @Bng Qué tr trong ky va vao nga lap bao cdo nay nhur sau ‘Ong Pham Nhat Vuong Chi tich ‘Ong Lé Khéc Hiép Phd chiitich Ba Pham Thay Hang Phd chia tich, Ba Pham Thu Huong Pho chia tich Ba Nguyén Dieu Linh Phe chi tich ‘Ong Ling Chung Yee Roy Thanh vin Ba Mai Huong Noi Thanh vien Min nhigm ngay 20 thang 4 nam 2017 ‘Ong Nguy€n Viét Quang Thanh vien 86 nhiém ngay 20 thang 4 nam 2017 Ong Marc Villiers Townsend Thanh vién ‘Ong Joseph Raymond Gagnon Thanh vien BAN KIEM SOAT Cac thanh vien Ban kiém soat trong ky va vao ngay Iép bao cao nay nhu sau: Ong Nguyén Thé Anh Truéng Ban Ong Binh Ngoc Lan Thanh vien 4 BS Thi Hing Van Thanh vien Ba Nguyén Thi Van Trinh Thanh vien Min nhigm ngay 26 thang 4 nam 2017 ZEN CA TRETap doan Vingroup - Céng ty CP ‘THONG TIN CHUNG (tiép theo) BAN GIAM BOC. Cée thanh vién Ban Giém ébc trong kj va vo nga lap bdo eo nay nhu sau: Ba Duong Thi Mai Hoa Téng Giém abe Ba Mai Huong Noi Pho Téng Giém abc ‘Ong Pham Van Khyong Phé Tong Giam adc Ba Nguyén Thi Diu Pho Téng Giam déc Ba Duong Thi Hoan Pho Téng Giém déc NGU'O1 DAI DIEN THEO PHAP LUAT Nguoi dai dién theo phap luat cla Céng ty trong kj va vao ngay lap bao cdo nay la Ba Duong Thi Mai Hoa KIEM TOAN VIEN Céng ty Trach nhigm Hou han Ernst & Young Viet Nam I& c6ng ty kiém togn cho Céng ty.Tap doan Vingroup - Céng ty CP. BAO CAO CUA BAN GIAM BOC Ban Giém déc Tap doan Vingroup - Cong ty CP ("Cong ty’) trinh bay bao cao nay va béo c4o tai chinh hop nh&t gita nién 46 ca Cong ty va céc cong ty con (sau day goi chung la “Tap doan’) cho giai doan tai chinh sdu thang két thic ngay 30 thang 6 nam 2017. TRACH NHIEM CUA BAN GIAM BOC BOI VOI BAO CAO TAI CHINH HOP NHAT GICA NIEN DQ. Ban Gidém de chiu tréch nhigm d&m bao béo céo tai chinh hop nhét gitra nién 49 cho timg giai doan tai chinh phan anh trung thuc va hop I tinh hinh tai chinh hop nhét gitra nién 46, két qud hoat dong kinh doanh hyp nhat git nién do va tinh hinh leu chuyén tién té hop nhat gita nién 6 cla Tap doan trong kj. Trong qua trinh Ip bao co tai chinh hop nhét gira nién d6 nay, Ban Giam déc cn pha: » Iva chon cdc chinh sach ké toan thich hep va 4p dung cae chinh sch nay mét cach nhat quan; thy hign cdc anh gid va vée tinh mot cach hop Iy va than trong; rnéu 18 cée chu&n muc ké todn ap dung cho Tap doan c& duoc tuan thii hay khong va t&t od nhténg sai léch trong yéu so véi nhéng chudn myc nay 4 dug trinh bay va gidi thich trong bao céo tai chinh hep nhdt gitra nién 46; va > lap bao cao tai chinh hop nhat gitra nién d6 trén co sé nguyén téc hoat déng lién tuc triv truéng hhgp khong thé cho rang Tap doan sé tiép tuc hoat dong, Ban Gidm dc chiu trach niniem dim bao vigc cac s8 sch ké toan thich hep duvgc wu gitr a8 phan anh tinh hinh tai chinh hgp nhat git nién 49 cla Tap doan, véi mirc do chinh xac hop Ij, tai bat ky thai diém nao va dam bao rng céc sé sch ké toan tuan thd v6i ché do ké toan a8 dug p dung. Ban Giém dée cong chiu tréch nhiem vé viéc quan ly cae tai san cla Tap doan va do dé phai thyc hign céc bién php thich hop a8 ngan chan va phat hién cdc hanh vi gian lan va nhirng vi pham kh&c. Ban Giam déc cam két 68 tuan thi nhting yéu cu néu trén trong vige Ip bdo céo tal chinh hop nat gitta nién a6 kém theo. CONG BO CUA BAN GIAM DOC Theo ¥ kién cia Ban Gidm déc, bao céo tai chinh hop nhat gitra nién do kém theo phan énh trung thuc va hop ly tinh hinh tai chinh hop nhat gidra nién dO cla Tap doan vao ngay 30 thang 6 nam 2017, két qua hoat déng kinh doanh hgp nhat gitra nién d6 va tinh hinh lu chuyén tién té hop nhat aifta nin d@ cho glai dogn tai chinh sau thang kat thde cng ngay, phi hep véi cdc Chubn myc ké toan Viet Nam, Ché 46 ké toan doanh nghiep Viet Nam va ce quy din phap ly 6 lign quan dén viec lap va trinh bay bao cdo tai chinh hop nhat gitta nién do. Ha N@i, Viet Nam Ngay 29 thang 8 nam 2017Ernst & Young Vietnam Limited Tel: + 84.4 3831 5100 ‘th Floor, Cornerstone Bulsing Fax: + 84 43831 5090, 16 Phan Cau Tina Street eycom Building a better Hoan Kiem District working world ano, S.8 of Vietnam 'S6 tham chibu: 69728565/10480526-HNILR BAO CAO SOAT XET BAO CAO TAI CHINH HOP NHAT GIU’A NIEN DO Kinh gui: Cac ¢6 dong ca Tép doan Vingroup ~ Céng ty CP Ching 161 48 soat xét bao co tai chinh hyp nhat gitta nién 4 kem theo cila Tap doan Vingroup — Cong ty CP (‘Cong ty’) va cc céng ty con (sau day durge goi chung la “Tap Goan’), duoc lap ngay 29 thang 8 nam 2017 va due trinh bay ti trang 6 dén trang 102, bao gém bang can déi ké toan hop nhat gitra nign a6 tal ngay 30 thang 6 nam 2017, bao cdo két qua hoat dong kinh doanh hop nhat gig nién d6 va bao céo luu chuyén tien te hop nhdt gid nién 66 cho giai Goan tai chinh sau thang két thic cing ngay vva cdc thuyét minh bo cdo t&i chinh hep nha gitra nién 46, Trach nhigm ciia Ban Giém déc Cong ty Ban Giam déc Cong ty chiu trach nhigm vé viéc lp va trinh bay trung thy va hgp ly bao c4o tai chinh hop nhat git nién 46 cla Tap doan theo cac Chudn myrc ké toan Viet Nam, Ché do ké toan doanh nghiép Viet Nam va cac quy dinh phap ly c6 lién quan Gén viéc lap va trinh bay bao céo tai chinh hop nhdt gitta nién 66 va chiu tréch nhiém vé kiém soat ndi bo ma Ban Giém d6c Céng ty xae dinh la cn thiét 8 dam bao cho vigc lap va trinh bay bao cdo tai chinh hop nhat gitra nién do khéng co sai sét trong yéu do gian lan hoc nham lin Trach nhigm cia Kiém toan vién Trach nhigm ota ching tdi la dua ra két luan vé bao cao tai chinh hop nhét gidra nién 46 dura trén két qua soat xét cia chiing {6i. Chiing t6i 68 thuc hién c6ng viée soat xét theo Chuan mu Viet Nam vé hop. dng dich vu soat xét s6 2410 - Soat xét thong tin tai chinh gitra nién 46 do kiém toan vién dc lap cla don vi thurc hién. Cong vige soat xét thdng tin tal chinh hop nhét gitra nién 46 bao gbm viéc thyec hién cae cude phéng van, ch yéu la phéng van nhtrng nguoi chiu trach nhiém vé cac van 48 tal chinh ké toan, va thye hién thi tuc phan tich va céc thd tue sodt xét khac. Mot cube soat xét v8 co ban cb pam vi hep hon mot uc kiém toan durge thyc hién theo cac chun myc kiém toan Viet Nam va do vay khong cho phep ching t6i dat dugc sy dam bao rang ching t6i sé nhan biét duoc tét cd cdc van a8 trong yeu cé thé urge phat hign trong mét cud kiém ton. Theo dé, chuing t6i khong dura ra ¥ kién kim toda. Se\ RN WT eaEY Building a better working world Két lugn cia Kiém toan vién Cn oi tren két qua soat xét cia ching ti, ching t6i khOng thAy c6 vn 48 gi khién ching t6i cho rng ao cdo tai chinh hop nhét gitra nign &0 kém theo khéng phan anh trung thye va hop Wy, rn cac Khia canh trong yéu, tinh hinh tai chinh hop nhat git nién do cia Tap doan tai ngay 30 thang 6 nam 2017, va két qua hoat ééng kinh doanh hop nhat gira nign d6 va iv chuyén tén t& hep nhat gitranién 46 cha Tap doan cho giai doan tai chinh sau thang ket thu cung ngay, phil hop voi cdc Chuan myc ké toan Vigt Nam, Ché 46 ké toan doanh nghiep Vigt Nam va céc quy dinh phap ly c6 lién quan dén viec lap va trinh bay bao cdo tai chinh hop nha gitra nién 46. nhigm Haru han Ernst & Young Viet Nam Pho Tang 86 Gidy GNOKHN kiém toa: 3483-2015-004-1 Ha NOi, Viet Nam Noay 29 thang 8 nam 2017Tap doan Vingroup — Céng ty CP BANG CAN 801 KE TOAN HOP NHAT GIU'A NIEN BO gay 30 thang 6 nam 2017 BO1a-DN/HN Don vi tinh: VND MS Thuyét| — Ngay 30 théng 6 | | Ngay 31 thang 12 36 | TAISAN minh nm 2017 nam 2016 100 | A. TAISAN NGAN HAN 193,085,693.261.025 | 87.683.802.138.603 110 | 1. Tién va céc khoan tuwong durong tién 5 | 9.531.328.169.866 | 9.833.332.219.401 11 4. Tién 4.850.873.240.434 | 6.243.230.621.899 112 | 2. Cac khodn tuong dvong tin 4,680.454,020.432 | 3.690.101.97.502 120 | I Bau tu tai chinh ngén han 6 88,650.535.127 | 494.156.904.807 121 4. Ching khoan kinh doanh | 6.1 32.369.112.000| 32.369.112.000 122 | 2. Dur phong giém gia ching khodn kinh doanh 6.1 | (18.308.592,000) | (718.996.660.000) 123 3. Dau tu ndm git dén ngay a0 han 62 74,590.015.127 | 480.784.452.807 130 | Ill. Céc khoan phai thu ngén han 21.594.015.620.699 | 18.254.656.305.786 131 1. Phai thu ngn han cia khach hang 7.4 | 3.956.424.179.999 | 3.170.762.775.815 132 | 2. Trd truéc cho nguoi ban nga han 7.2. | 7.707.940.752.405 | 5.229.186.165.035 135 | 3. Phaithu vé cho vay ngén han 8 | 7.108.459.038.852 | 3.224.258.698.813 136 | 4, Phalthu ngén han knac 9 | 3:568.050.247.281 | 6.809.970.413.275 137 | 5. Dy phong phai thu ngan han khé di 10 | (146.858.597.238) | (179.621.687.152) 140 | IV. Hang tén kho 11 | 52.372.887.201.317 | 49.782.780.792.296 141 4, Hang tin kho 52.531.433.075.068 | 49.879.776 253.837 149 | 2. Dy phong gidm gia hang tn kho (188.545.873.751) | (96.995.461.541) 150 | V. Tai san ngén han khac 9.498.811.734.016 | 9.218.875.916.313 151 4. Chiphi tra trdengén han | 12 | 4.146.74.636.887 | 3.123.024.713.156, 152 2. Thué GTGT duge khéu trv 1,068.829.435.214 || 972.722.775.130 163 | 3. Thué vacéckhodn khéc phai thu Nha noe 22 156.677.661.767 | _ 111.457.535.408 185 | 4. Tai sinngdn han khac 13. | 4.227.590.001.148 | 5.011.670.892.619 el ov Nall va)T€ap doan Vingroup — Céng ty CP BANG CAN BOI KE TOAN HOP NHAT GIUA NIEN 80 (tiép theo) ngay 30 thang 6 nam 2017 BO1a-DNIHN Bon vi tinh: VND Ngay 30 thang 6| — Ngay 31 thang 12 ma Thuyét nam 2017 nam 2016 36 | TAISAN ‘minh (Trinh bay tai) 200 | B. TAISAN DAI HAN 100.676.252.819.713 | 92.872.236.810.257 210 | L._ Céc khodn phai thu dai han 753.893.907.811 | 465.506.617.197 215 | 1. Phdithu va cho vay dai hen] 8 364.400.978.855 158.989.915.115 216 | 2. Phai thu dai han khac 8 389.492.928.956 | 406.516.702.082 220 | Il. Tai sin ¢6 dinh 28.988.806.254.170 | 26,880.911.532.443 221| 1. Taisancédinhhouninn | 14 | 28,300.691.325.899 | 26.066.821.876.593 222 Nguyen gia 33.162.029,165.902 | 30.165.242. 182.483 223 Gia tr hao mon toy ké (4.861.337.840.003) | (4.098.420.305.890) 227| 2, Taisancé dinh v6 hinh 15 688.114.928.271 | 814.089.655.850 228 Nguyén gia 1.242.405.095.269 | _1.173.632.007.764 229 Gia tri hao man lay ké (654.290.166.998) | (359.542,361.914) 230 | Il, Bat dong san dau tw 16 | 16,985.051.322.578 | 17.362.127.296.491 231 | 1. Nguyén gid 19.194,309.499.719 | 19.186,357.270.103 232 | 2. Gia tri hao mon lay ké (2.209.258.177.141) | (1.824.229.973.612) 240 | IV. Tal san dé dang dai han 36.965.697.098.264 | 33.991.567.265.462 242 | 4. Chi phi xay dung co ban 6 dang 18 | 36.965.697.098.264 | 33.991.567.265.462 250 | V. Bau tur tal chinh dai han 5.382.959,349.475 | 3.360.931.864.355 252 | | 1. Bautu vao.cong ty ign doanhy, ign két 191 | 3.384.877.738.464 | 1.730.283.476.020 253 | 2. Bau tu gop vén vao 6on vi khac 191 | 1.935.598.636.008 | 1.616.241,288.531 264 | 3. Dyrphong adu tu tai chinh daihan (7.817.024.997) | (66.192.900.196) 255| 4. Bautu ndm git dén ngay dao han 19.2 770.000.000.000 770.000.000.000 260 | VI. Tai san dai han khéc 11,599,844.887.415 | 10.811.792.234,309 261| 1. Chiphitrdtruocdaihan | 12 | 2.502.688.226.282| 2.252.711.733.160 262| 2. Taisan thud thu nap hoan lai 36.3 | 372.016.266.324] 328.604.798.935, 268 3. Taisén daihan khac 13 | 1.092.336.527.786 - 269 4. Loithé thuong mai 20 | 7.632.803.865.023| 8.230.475.702.214 270 | TONG CONG TAI SAN 193.761.946.080.738 | 180.456.038.948.860 Nae eeeTap doan Vingroup — Céng ty CP BANG CAN 801 KE TOAN HOP NHAT GIC'A NIEN 50 (tiép theo) gay 30 thang 6 ndm 2017 BOta-DN/HN Bon vjtinh: VND Ms Thuyét| gay 30 thang 6| —_Ngay 31 thang 12 sé | NGUON VON ‘minh nam 2017 nam 2016 300 | C. NO PHAITRA 150,401.707.608.165 | 135.184.454.789.211 310 |. Nongan han 112.599,254.281.753 | 97.627.931.086.891 311 | 1. Phai trd nguoi ban ngan han 21.1 | 6.931.800.992.985 | 6.458.154.238.573 312 | 2. Nguoi mua tr tién tude gan han 21.2 | 59.164.314.080.951 | 47.537.280.868.648 313 | 3. Thué va cdc khoan phai nop Nha nu6c 22 | 3.374.719.357.504| 7.366.546.933.741 314 | 4, Phai tré nguet lao dong 282.016.505.548 | 418.583.692.189 315 | & Chiphiphaitrangdn han | 23 | 7.921.650.085.352 | 8.454.261.883.875 318 | 6 Doanh thu chy thyc hign ngn han 24 | 1.516.356.643.090 | _1.138.838.650.058 319 | 7. Phaitrangdnhankhac | 25.1 | 21.945.614.260.406 | 20.468.556.855.796 320 8. Vay va ng ngan han 26.1 | 11.327.640,756.797 | §.690.652.159.634 321 | 8 Dy phdng phai tra ngén han 2 135.141.659.030 | 195.055.795.377 330 | I. Nodal han 37.802.453.326.412 | 37.556.523.702.320 336 | 1. Doanh thu chy thyc hign dai hen 24 | 4.240.541.226.026 | 2.389.764.581.482 337 | 2. Phaitrd dai han kde 252 662.746.702.000 | 640.119.050.942 338 | 3. Vay vang dai han 262 | 32.779.121.080.801 | 34.168.826.603.603 341 | 4. Thué thu nhap hoan lai phai tra 353 120,044.317.585 | 367.813.466.203 ARLE A SCAN,Tap doan Vingroup — Céng ty CP BANG CAN 01 KE TOAN HOP NHAT GIUIA NIEN BO (tiép theo) ngay 30 thang 6 nm 2017 BO1a-DNIHN Bon vj tinh: VND Ngay 30 thang 6| — Ngay 31 thang 12 Ma Thuyét nam 2017 nim 2016 sé | NGUON VON ‘minh (Trinh bay tai) 400 | D. VON CHU SO HOU 43.360.238.472.573 | 45.271.584.159.649 410 | 1. Vénchd sohou 28.1 | 43,360.238.472.573 | 45.271.584,159.649 ait 4. Vén c6 phan da phat hanh 28.1 | 26.377.079.840.000 | 26.377.079.540.000 atta ~ C6 phiéu phé thong 6 quyén biéu quyét 26.377.079.540.000 | 26.377.079.540.000 412 | 2. Thang duvéncd phan | 20.1 | 2.624.450.155.896 | _2.504.959.737.448, 415 3. Cé phiéu quy 28.1 | (2.974.924.074.484) | (2.974.924.074.484) 420 | 4. Quy khéc thuge vén cha so hou 284 37.845.114.930 32,845.114.930 424 5. Loinhuan sau thué chu phan phi 28.4 860.082.549.458 | 942.345.253.453 42ta Loi nhuan sau thud hua phan phéi lay ké dén cudi ky trube 942,345,253.453 | 402.299.862.165 421b + koi nhuén/i6) sau thué chua phan ph6i ky na) (82.262,703,995) | 540.045.391.288 423 | 6. Loiich od déng khong kiém soat 28.1 | 16.436.697.186.833 | 18.389.278.588.302 440 | TONG CONG NGUON VON 193,761.946.080.738 | 180.456.038.948.860 (Mos, Van Thi Hai Ha Nguoi lap NguySn Thi Tha Hig Ké toan twéng Ngay 29 thang 8 nam 2017 2 NaN weeTap doan Vingroup — Céng ty CP BAO CAO KET QUA HOAT BONG KINH DOANH HOP NHAT GIU'A NIEN 80 ccho giai doan tai chinh sau thang kat thic ngay 30 thang 6 nam 2017 B02a-DN/HN Bon vi tinh: VND Ma 86 CHI TIEU Thuyét ‘minh Cho giai doan tal chinh séu thang két thuc ngay 30 thang 6 nam 2017 Cho gial doen tai chinh séu thang két thie ngay 30 thang 6 nam 2016 of 02 10 1 20 24 22 23 24 25 26 30 4 32 40 50 5t 52 60 6 62 4. Doanh thu ban hang va cung cap dich vy 2. Cac khoan gidm tri doanh thu 3. Doanh thu thuan vé ban hang va cung cdp dich vu 4, Gia vén hang ban va dich vy cung cap 5. Lot nhugn gop vé ban hang va cung cdp dich vy 6. Doanh thu hoat dong tai chink 7. Chi phi tai chinh = Trong d6:Chi phi isi vay 8, Phan lai trong céng ty ién doanh, lién két 9. Chi phi ban hang 410. Chi phi quan ly doanh nghigp 44. Loi nhugn thuan tiv hoat 9ng kinh doanh Thu nhap khac 413. Chi phi khac 14, L6 khae 46, Téng loi nhuan ké toan tru6e thué 46, Chi phi thué TNDN hign hanh 47. Thu nhap thué TNDN hoan lai 48. Loi nhugn sau thué TON 19. Loi nhugn sau thué ctia ‘céng ty me 20. Lei nhuan sau thué ctia ob dong khong kidm soat 294 294 29.4 30 29.3 34 194 32 32 33, 33 33, 364 36.3 36.253.907.012.023 (60.397.408.286) 35.198.509.603.737 (23.863.902.264,082) 11.329,607.339.685 690.083.535.945 (2.006.820.285.238) (1.644.336.463,031) 18.294,039.890 (4.073.420.464.347) (2.789.739,694.367) 3.166,004.471.538 134.516.694.454 (187.922.259.221) (23.405.564.767) 3.141.598,906.771 (1.561.792.391.860) 281.180.616.097 1,860.987.131.008 4.718.038.095.979 145.949.035.029, 24.013.136.068.059 (8.412.068.642) 24,004,723.999.417 (16.787.549.676.081) 7.217.174,323.336 3.072.657.381.880 (1.646.980.988.389) (1.433.907.063.737) 241.368.710.653 (2,421.600.036.348) (2.087.174,969.166) 4.155.444.421.968 140.118.207.948 (271.641.254.459) (131.523.046.511) 4.023.921.375.457 (1.226.659.028.610) 170.640.465.115 2.867.902.811.962 1.843.530.371.549 1.324.372.440.413 10Tap doan Vingroup — Céng ty CP B02a-DN/HN BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT GIUA NIEN BO (tiép theo) cho giai doan tai chinh s4u thang két thac ngay 30 thang 6 nam 2017 Bon vi tinh: VND Cho giai doan tai | _ Cho giai doan tai chinh sdu thang két | chinh sau thang két thuc ngay 30 thang 6 | thc ngay 30 thang Ma Thuyét dim 2017 6 nam 2016 36 | CHITIEU ‘minh (Trinh bay tai) 70 | 21. Laicobantrén cé phiéu | 37 698 854 71 | 22. Laisuygiamtréencd | phigu 7 854 Van Thi Har Ha —~ Nguyén Tar Thu Hib Nowoi lap Ké toan trvéng Téng Giam abe Ngay 29 thang 8 n&m 2017 11 1 NTap doan Vingroup — Céng ty CP BAO CAO LUU CHUYEN TIEN TE HOP NHAT GIC'A NIEN DO. cho giai doan tai chinh sau thang két thc ngay 30 thang 6 nam 2017 B03a-DN/HN on vitinh: VND Cho giai doan tai | Cho gial doan tai chinh su thang két chinh séu thang Ma Thuyét| thie ngay 30 thang | _ két thc ngay 30 36 | CHITIEU ‘minh 6 nim 2017 | thang 6 nim 2016 |. LUU CHUYEN TIEN TU HOAT DONG KINH DOANH 01 | Loi nhuan truée thué 3.141.698,906.771| 4.023.921.375.487 Bidu chinh cho cdc kod. 02 | Khdu hao tai sén o6 inh hau hinh vva bat déng sn dau tu va hao mon {i sn c@ dinh v6 hinh (bao gdm phan b8 loi thé thong mai) 40 | 2,000,855.412.444] 1.626.095.430.092 03, Cc khodn dy phong 15.785.688.142 198.895.286.609 04 | —L&/(ai) chénh léch ty gia h6i doai 36.137.794.323| (216.612.983.503) 05 | Lai tir hoat dong du tu 40 | (603.678:749.301)| (2.843.256.618.405) 08 | — Ghiphitai vay a1 | 1.644,336.468.031| 1.535.838.034.341 08 | Loi nhuan ts hogt dong kinh doanh | true thay déi vén lwu dong 6.335,098.515.410| 4.324.878.524.591 09 | Tang céc khodn phai thu (2.534.572.369.843)| (628.877.016.743) 10 | Tang hang ttn kho (2:164.871.361.676) | (3.241 220.188 675) " ‘Tang cdc khoan phai tra (khong ké- Jai vay phai tra, thué thu nhap doanh inghiép phai np) 11.459.185.835,786 | 4.639.300.629.117 12 ‘Tang chi phi tra truvo (1.327.444.189,873) | (1.515.389.927.158) 14 | Tibi vay a5 ta (1.759.537.089.075)| (1.790.855 961.282) 15 | Thué thunhap doanh nghiép 48 nop (11941.326.769.894)| (11032.557.442.867) 20 | Luu chuyén tién thudn tir hoat dong kinh doanh 8.066.672.670.835| 755.278.649.003 I, LUU CHUYEN TIEN TO HOAT BONG DAUTU | 21 | ibn chi 68 mua sém, xBy dung tai sn ob dinh (TSCB) va c&c tai sn dat han khac | (8.652.242.085.289) | (7.414.083.326.563) 22 | Tin thu do thant Wy, nhuong ban TSCD va céc tai sén dai han kno 890.471.457.674 6.161.241.790 23. | Tién chi cho vay, mua céc cong cy rng cia don vi khac 40 | (6.686.396.443.453)| (788.684.813.121), 24 | —Tidn thu hbi cho vay, ban lai cong cy ng cia don vi khac 40 | 2,262.272.008.568) 6.657.987.568.916 25 | Tin chi adu tu gop von vao don vi ke (vi di tidn thu v8) 40 | (6.553.979,031.185) | (11.421.031.978.691) 26 | Tin thu ndi ddutu gop vén vao don vi kinde (rr di tién do don vi bi thanh Wy ndm git) 40 | 6499.600.518.548| 7.744.916.879.918 27 | Tien thu lai cho vay, 8 tac va igi nnuén Guge chia 146.913.075.209) §36,051.444.653| 30 | Luu chuyén tién thuan si dung vio | hoat agng adu tw (12.191.270.499,810) | (4.676.683.983.098) 12Tap doan Vingroup — Céng ty CP BAO CAO LU'U CHUYEN TIEN TE HOP NHAT GICA NIEN BO (tiép theo) cho giai doan tai cl ‘su thang két thie ngay 30 thang 6 nam 2017 B032-DN/HN Bon vi tinh: VND Cho giai doan ti | Cho giai doan tai cchinh sau thang két | chinh sau thang két Ma Thuyét| thde ngay 30 thang | thuc ngay 30 thang sé | CHI TIEU minh 6 nam 2017 6 nam 2016 I, LUU CHUYEN TIEN TU HOAT DONG TAI CHINH 31 | Tién thu tr phat hanh of phiéu, inhan vén gép cba chi so how 40 6.000.000.000| _ 956.280.000.000 33 | Tien thu tir di vay 10.152.605,766.608| 7.108.944.164.471 34 | TiéntrAng géc vay (6.950.965.265.945) | (6.011.613.206.623) 36. | Cb ttc, igi nhuan da tra cho chi 86 hou 40 "| (385.018.955.101)| (200.000.000.000) 40 | Luu chuyén tién thuan tir hogt dong tal chinh 3.822.621.645.562| 1.853.610.957.848 50 | Giam tién va tong dong tién thuan trong ky (801.976.383.413) | (2.067.794.406.247) 60 | Tién va twong duong tién dau ky 9,833.332.219.401| 6.938.465.104.490 61 | Anh huréng cua thay 68: ty gid hbi doa quy d6i ngoai té (27.666.122) 1.212.591.835 70 |Tién va twong duong tidn cubi ky 5 | 9.531.328.169.866| 4.871.883.290.078, Van Thi Hai H& Ngwén Thi Thu Hién Nawoi lap Ké toan truéng Ngay 29 thang 8 nam 2017 13Tap doan Vingroup — Céng ty CP BO9a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIC'A NIEN 80 ‘yao ngay 30 thang 6 néim 2017 va cho giai doan tai chinh sau thang kat thc cing ngay 1 THONG TIN DOANH NGHIEP Tap doan Vingroup - Céng ty CP ("Céng ty") l& mot céng ty cd phan duge thanh lap tai Viet Nam theo Gidy chimng nhan dng kj kinh doanh s6 0103001016 do S6 Ké hoach va Dau tv thanh phé Ha Néi cdp vao ngay 3 thang 5 nam 2002 va durgc cap lai Gidy ching nhan Gang iy kinh doanh s6 0101245486 vao ngay 12 thang § nam 2010. Cong ty sau d6 nhan doc cac Gidy ching nhan dang kj doanh nghiep siva d6i vei lan gn nhat la lan thir 63 6.z9c cp ngay 28 thang 2 nam 2017. 8 phiéu cia Cong ty 68 du¥9¢ chinh this giao dich tai S6 Giao dich Chung khoan thanh phé Hd Chi Minh ké tir ngay 19 thang 9 nam 2007 theo Quyét dinh s6 106/QD-TTGDHCM do Giam déc Sé Giao dich Ching khoan thanh phé Hé Chi Minh ky ngay 7 thang 9 nam 2007. Hoat d0ng chinh cla Cong ty trong ky 1a dau tu, xay dung va kinh doanh bat dong sn; tién hanh céc hoat dong huy dong vin, dau tu g6p vén; va cung cp cae dich vy hanh chinh van phong t8ng hop. Hoat dong chinh trong ky hién tai cla céc cong ty con cla Cong ty duc trinh bay tai Phu lye 1 CChu ky san xuatkinh doanh binh quan ola hoat dng chuyén nhuong bat déng sin cla Cong ty va c&e céng ty con ("Tap doan’) bat déu tr thoi diém xin gldy php du tu, thy hign gid hong mat bang, xdy dung co ban cho dén thoi diém hoan thign, do vay, chu ky sén xudt kinh doanh cia hoat 66ng chuyén nhugng bat dong san cla Tap doan théng thuréng Ia trong vong tiv 12 thang dén 36 thang, Chu ky sn xuét, kinh doanh olia cdc hoat dong khac olla Tap doan théng thung a trong vvong 12 thang, Céng ty 6 try 88 chinh tai s6 7, dung Bang Lang 1, khu 46 thi sinh thai Vinhomes Riverside, phuong Viet Hung, quén Long Bién, thanh phé Ha NOi, Viet Nam. Céng ty cb mét chi nhénh 6 dia chi tai s6 72, phd Lé Thanh Ton va 45A, phé Ly Ty Trong, phong Bén Nghe, quan 1, thanh phé Hé Chi Minh, Viét Nam. ‘86 lvgng nhan vién clia Cong ty tai ngay 30 thang 6 nm 2017 la: 312 (ngay 31 thang 12 nam 2016: 333) Tai ngay 30 thang 6 nam 2017, Céng ty cd 52 céng ty con, Théng tin chi tiét vé cae cong ty con va ty Ié biéu quyét, ty Ié igi ich cua Tap doan trong cdc cong ty con nay duge trinh bay tal Phy Iue 1 Tai ngay 30 thang 6 n&m 2017, Tap doan cing s& hou mot s6 khodn dau tu vao cac cong ty lign két nhu duge trinh bay tai Thuyét minh 86 19.1. Tinh chét maa vy cita hoat déng anh hudng dén bao co tai chinh hop nhét gitta nién % Do dac tinh cia nganh kinh doanh bat dong sn, doanh thu cho thué dy kién sé én dinh trong ‘sudt c& nam triv khi Tap doan dua cdc san phdm dau tu mdi vao thi trong. Mat khdc, doanh thu chuyén nhuong bat dong sén phu thude véo tinh trang hoan thanh cia ede dy én bat ong san va tinh hinh thi trong tai thoi diém cdc dy an duoc chao ban. Do ac thi cua nganh khach san va du lich, doanh thu tir loai hinh dich vy nay durge du kién sé dao Géng theo tinh chat mua vy cia nganh du lich Viet Nam, Phan khic ban Ié cung cp nhigu méit hang tiéu ding khac nhau, bao gdm cdc mat hang det may, thu ph&m, dign ta, dd gia dung, thiét bi dién ti cong nghé cao va nhiéu loai san pham khac. Do dac thi cia tleng loai mat hang, cfing nhu anh hwéng ca khi hau va thei quen tiéu ding, mdi san phdm sé c6 giai Goan cao diém khac nhau. 14 iM NaNTap doan Vingroup — Céng ty CP 809e-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIZA NIEN 80 (tiép theo) vao ngay 30 thang 6 nim 2017 va cho giai doan tai chinh su thang kat thae cng ngay 22 23 24 25 O'SO TRINH BAY Chuan myc va Ché d6 ké todn 4p dung Béo c40 tai chinh hop nhat gia nién 69 ciia Cong ty va c&c cong ty con ("Tap doan") duoc tinh bay bang déng Viet Nam ("VND") phi: hop véi Ché dé ké toan doanh nghiep Viet Nam va Chuan mure ke toan Viet Nam s6 27 B40 cdo tai chinh gia nién dp va cde Cuan mye ké toan Viet Nam khdc do B6 Tai chinh ban hanh theo » Quyét dinh sé 149/2001/QD-BTC ngay 31 thang 12 ndm 2001 vé viéc ban hanh bén ‘Chudn myc ké toan Viét Nam (Bot 1); > Quyét dinh sé 165/2002/QD-BTC ngay 31 thang 12 nam 2002 vé viéc ban hanh sau CChudn myc Ké toan Vigt Nam (Bet 2}, > Quyét dinh s6 234/2003/QD-BTC ngay 30 thang 12 nm 2003 vé viéc ban hanh sau Chuan myc ké toan Viét Nam (Bot 3); >» Quyét dinh s6 12/2008/QD-BTC ngay 15 thang 2 nm 2005 vé viée ban hanh sau Chuan myc ké toan Viét Nam (Bot 4); va > Quyét dinh sé 100/2005/QD-BTC ngay 28 thang 12 ném 2005 vé viéc ban hanh bén Chun muc ké toan Viet Nam (Bot 5) ‘Theo 46, béo cdo tai chinh hop nhat gitra nién d6 duge trinh bay kém theo va vie sit dung bao cdo nay khong danh cho céc d6i trong khéng dugc cung cAp cdc théng tin vé cdc tha tye va nguyen tdc va thong Ie ké toan tai Viet Nam va hon n@a khéng duoe chi dinh trinh bay tinh hinh tai chinh hop nhat gitra nién d9, kt qua hoat déng kinh doanh hop nhat gitra nién d6 va lu chuyén tién té hop nhat gidra nién a6 theo cac nguyén tac va thong Ié ké toan urge chap nhan rong rai 6 cdc nur6c va lanh thé khée ngoai Viet Nam. Hinh thirc sé ké toan 4p dung Hinh thir 8 ké tofn duoc ap dung cia Cong ty la Nhat ky chung Ky ké todn nam Ky ké toan nam cla Tap doan ép dung cho viéc Ip bao cdo tai chinh hop nhat bat du tw gay 1 thang 1 va két thic ngay 31 thang 12. Bon vitién t6 trong ké toan Bao cdo tai chinh hop nhat gitra nién 46 duoc lap bang don vi tién t8 trong ké toan ola Tap doan la VND. Co'sé hop nhét Bao c4o tai chinh hop nhat gitva nién d6 bao gém cae béo cdo tai chinh gitra nién 46 cla Cong ty me va c&c cng ty con cho giai doan tai chinh sau thang két thuc ngay 30 thang 6 nam 2017, 15Tap doan Vingroup — Céng ty CP B08e-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN DO (tiép theo) ‘yao ngay 30 thang 6 nam 2017 va cho giai Goan tai chinh séu thang két thuc cing ngay 25 34 3.2 CO SO TRINH BAY (tiép theo) Co sé hop nhét (tép theo) Céc cong ty con dae hop nhat toan bo 8 tor ngay mua, la ngay Tap doan ndm quyén kim ‘soat cOng fy con, va tiép tuc duoc hyp nhat cho dén ngay Tap doan cham dut quyén kiém ‘soat d6i vor cong ty con, triy truéng hop quyén kiém soat cla Tap doan chi la tam thd khi ‘cong ty con chi duoc mua va ném gi? cho muc dich ban lai trong thoi gian Khong qué 12, thang B40 céo tai chinh git nién &6 ca Céng ty me va céc céng ty con sir dung a8 hop nhét voc lap cho cing mét ky ké todn va é.z9e &p dung cac chinh sch ké toan mot cach théng nha 86 du cdc tai khodn trén bang can déi ké toan gitta nién dO gitra cae don vi trong cing Tap oan, cdc khodin thu nhap va chi phi, cac khodin lai hod 18 ngi bO chua thy hign phat sinh tte cdc giao dich nay duge loai trix hoan toan. Loi ich cla cdc cd 66ng khOng kiém soat la phan igi ich trong I8i, hod IS, va trong tai san thuan cla cOng ty con khong duro nam gid boi Tap doan va duoc trinh bay riéng biét tren bdo cdo két qua hoat dong kinh doanh hop nh&t gia nién d6 va duoc trinh bay riéng biet trong phn vén chu sé hou trén bang can déi ké toan hop nhat gidra nien do, ‘Anh huéng do céc thay di trong ty I s& hiru céng ty con ma khong lam mat quyén kiém soat dug hach toan véo igi nhuan sau thué chua phan phéi. ‘Trvong hop Tap doan thoai mot phan vén ném git tai cong ty con, sau khi thoi vén Tap Goan mat quyén kiém soat va cOng ty con tré thanh céng ty lién doanh, lién két ca Tap doan thi khoan dau tu vao céng ty lin doanh, lien két dugc trinh bay theo phwong phap vén chi 6 hu, K&t qua cia viee thoai vén dugs ghi nhan vao béo cdo két qua host dong kinh doanh hop nhat gira nién a6. Truong hop Tap doan thai mét phn vén ném gid tai céng ty con, sau khi thos von Tap oan mat quyén kiém sot va cng ty con tré thanh khoan dau tu thong thudng cla Tap doan thi khodn dau tu duge trinh bay theo phuong phap gia géc. Két qua clia viéc thoai von duc ghi nhan vao bao cdo két qua hoat déng kinh doanh hop nhat gifra nién 46. TOM TAT CAC CHINH SACH KE TOAN CHU YEU Cée thay di trong cac chinh séch ké ton va thuyét minh Cac chinh séch ké toan cia Tap doan st dung dé lap bao céo tai chinh hop nhat gidra nién 9 dug 4p dung nhdt quan voi céc chinh sach 68 dugc si dung 48 ap bao céo tal chinh hop nhat cho nam tai chinh két tha ngay 31 théng 12 nam 2016 va bao cdo tai chinh hop rnhat git nien 46 cho gial doan tai chinh sau thang két thuic ng8y 30 thang 6 nam 2016. Tién va cde khoan twong duong tién Tin va cde khoan twong dong tién bao gém tidn mat tai qu, tién giri ngan hang, cac khoan «su ty ngan han c6 the’ han gde khong qua ba thang, c6 tinh thanh khodin cao, c6 kha nan Chuyén d61d8 dang thanh cc long tien xée éinh va khéng 06 nhigu rl ro trong chuyén ai ‘thanh tién, 16Tap doan Vingroup — Céng ty CP. BOGa-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIA NIEN 80 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két thuc cing noay 34 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tép theo) Hang tén kho Hang t8n kno bat dong sén Bat dong sdn doc mua hoac due xay dyng dé ban ho&e a8 cho thué dai han cap tng ugc diéu kién ghi nhan doanh thu mét lan trong qué trinh hoat dong binh thong cla Tap Goan, khéng phai d& cho thué ho&e che tang gia, duvoc ghi nhan ia hang tén kho bat dong ‘san theo ge thdp hon gitra gié thanh 48 dua méi san pham dén vi tri va diéu kién hién tai va gid tri thuan cé thé thuc hign duge. Gia thanh cia hang tin kho bat dong san bao gdm > Chi phi tién ste dung dt va tidn thue eat; » Chi phi xay dung tra cho nha thu; va » Chiphi ai vay, chi phi tu van, hiétké, chi phi san lép, 6&n bi gidi phong mat bang, thué chuyén nhugng dt, chi phi quan ly x2y dung chung, va cdc chi phi ign quan kh Gia tr thudn co thé thyc hign dugc ia gid ban uéc tinh ca hang tin kho bat déng san trong diéu kien kinh doanh binh thyéng, dva trén gi thi tryéng vao ngay béo cdo, va tru chi phi Ue tinh 48 hoan thainh va chi phi ban hang Uée tinh Gia von ciia bat é6ng sn da ban dugc ghi nhan trén bao cdo két qué hoat é6ng kinh doanh gp nhat gitra nién do dya trén cdc chi phi truc tiép tao thanh bat dong san dé va chi phi cchung dug phan bé theo céc tiéu thie phu hop, Hang tén kho khée Hang t8n kho dug ghi nhan theo gid thép hon gita gia thanh 48 dura mdi san ph&m dn vi tri va digu kién hién tai va gid tri thuan 6 thé thyc hién duge. Gia tri thudn 06 thé thu hién dugc la gid ban w6c tinh cia hang tén kho trong diéu kién kinh doanh binh thuéng tri chi ph wée tinh a hoa thanh va chi phi ban hang wéc tinh ‘Tap oan 4p dung phuong phap ke khai thuong xuyén dé hach toan hang tén kho, gid tri cla hang tén kho duoc xéc dinh theo phuong phap binh quan gia quyén. Dur phéng gidm gié hang tén kho Dy phong gidm gia hang tin kho éugc trich lap cho phan gi tri dy kién bi tBn that do ca khoan suy giam trong gia tri (do giém gia, hu hong, kem pham chat, Idi thoi v.v.) 66 thé xay ra déi voi nguyén vat liéu, thanh phdm, hang hod ton kho thudc quyén s& hOu cla Tap doan diya trén bang ching hop ly vé sw suy gidm gia tri tai ngay ket thic ky ké todn gitra nién 49. S6 tang hode giam khodn dy phéng gidm gié hang tin kho dugc hach toan vao gia vén hang ban trén bao co két qua hoat déng kinh doanh hop nhat gta nién do. Cac khoén phai thu ‘Cac khoan phai thu duge trinh bay trén bao cdo tai chinh hop nhat gitra nién 6 theo gia tri hi s6 cdc khodn phai thu tir khéch hang va phai thu khac sau Khi can trir cc khoan dy phong Suge lap cho cdc khodn phai thu khé ai Dy phong ng phai thu Kho 46) thé hign phan gif tri cla cdc Khodin phai thy ma Tap doan dy ign khong co kha nang thu héi tal ngay kat thuc ky Ké toan. Tang hoc gidm s6 dur tai khon du phong dugc hach toan vao chi phi quan Ij doanh nghiép trong bao cdo két qua hoat déng kinh doanh hop nhat gita nién 66. 7Tap doan Vingroup — Céng ty CP. BOSa-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIA NIEN 89 (tiép theo) vo ngay 30 thang 6 nm 2017 va cho giai doan tai chinh sau thang két thc cing ngay 35 3.6 37 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Tai san cé dinh hu hinh Tai sn cé dinh hOu hinh duoc thé hign theo nguyén gid triv di gid tri hao mon Idy ké. Nouyén gid tai sin o6 inh bao gdm gia mua va nhéng chi phi lign quan tryc tiép dén viée va tai sén vao sn sang hoat dong nu dy kién Cac chi phi mua s4m, nang cp va 46i méi tai san ob dinh dugc ghi ting nguyén gia cla tai sn va chi phi bdo tl, sa chia dugc hach todn vao bao cdo két qué hoat ééng kinh doanh hop nhat gida nién 6 khi phat sinh. Khi tai san cé dinh hu hinh duge ban hay thanh ly, cdc khoain [ai hoac |6 phat sinh do thanh Iy tai san (la phan chénh léch gitta tidn thu thuan tir viée ban tai sdn voi gid tr cOn lai cua tai san) dugc hach toan vao béo céo két qua hoat déng kinh doanh hop nhat gia nién 49. Thué tai san Vige xée dinh mot théa thuan c6 phai la thda thuén thué tai san hay khong dya trén ban chét coda théa thudn d6 tai thoi diém khi du: liéu vigc thy hién théa thuan nay c& phy thuée vao vige str dung met tai san nhét dinh va théa thuan c6 bao gém diéu khoan vé quyén st” dung tai san hay khong. “Théa thuan thué t8i sn doe phan loa! la thue tai chinh néu theo hop déng thue tai sén ben ‘cho thué chuy&n giao phan lon rll ro va Igi Ich gan lién v6i quyén s@ hitu tai sén cho bén di thué. Tat c4 céc théa thuan thué tai san khdc duge phan foai la thué hoat dong Trong trréng hop Tép doan la bén di thué Cc khodn tién thué theo hep ééng thué hoat dong durgc hach togn vao bao cdo két quai hoat dong kinh doanh hop nhat gitra nién dé theo phurong phap duéng thang trong thoi han oda hop déng thue. Trong truéng hop Tap doan la bén cho thué Tai san theo hop dng cho thué hoat dong due ghi nhan la bat dong sdn dau tu tren Bang can d6i ké toan hop nhat gidva nién dd. Chi phi truc tiép ban dau 46 thuong thao thda thugn ccho thu hoat dong duoc ghi nhan vao bao co k&t qua hoat dong kinh doanh hop nh&t git nién 49 khi phat sinh, “Thu nhap tu tin cho thué hoat déng duroc hach tozin vao béo cao két qua hoat dong kinh doanh hop nhat gitra nién 46 theo phurong phap duong thang trong thoi gian cho thu. Tai san ¢6 dinh vo hinh Tai san cé dinh v6 hinh Guigc ghi nhan theo nguyén gia tri di gid tri hao mon lay ké. Nguyén gid t2i sn o6 dinn v6 hinh bao gdm gid mua va nhiing chi phi c6 lien quan tryc tiép én vige dua tai san vao sir dung nhu dy kién. Céc chi phi nang cp va di moi tai san c6 dinh vo hinh duo ghi ting nguyen gid ola tai san va cdc chi phi khac duge hach tod vao bao cdo két qua hoat dong kinh doanh hop nhat gif nién d6 khi phat sinh Khi tai'sn od dinh v6 hinh dugc ban hay thanh ly, cée khodin lai hog [8 phat sinh do thanh ly t2i san (la phan chénh léch gita tién thu thun tir vic ban tai san voi gid tr cdn Iai oda tai sn) dugc hach toan vao bao cdo két qua hoat déng kinh doanh hyp nhat gitra nién 46, 18Tap doan Vingroup — Céng ty CP BOGa-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIZA NIEN 90 (tiép theo) vao ngay 30 thang 6 ném 2017 va cho giai doan tai chinh sau thang két thuc cing ngay 37 3.8 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tip theo) Tai sn 6 dinh vé hinh (tiép theo) Quyén sir dung adt Quy8n st? dung dat ce thoi han hodc lau dai durge ghi nhan ia tai sén o6 dinh v6 hiinh cn er trén gidy chung nhan quyén sir dung dat duo cap béi cdc co quan c6 tham quyén. Tién thué dat tra true cho céc hop ding thué dat co hiéu lye trvéc nam 2003 va dugc cp Gidy ching nhan quyén sir dung 6&t dvgc ghi nhan la tai san cé dinh vé hinh theo quy dinh ca Thong ty 45/2013/TT-BTC do BO Tai chinh ban hanh vao ngay 25 thang 4 nam 2013 huéng d&n ché dg quan Ij, sir dung va trich khdu hao tai sén cb dinh ("Thong ty 45°). Chi phi nghién cou va trién khai CChi phi nghién ctu va chi phi cho giai doan trién khai khong di tiéu chuén ghi nhén Ia tai sén 6 dinh vd hinh du¢c ghi nhan ngay la chi phi sn xuat kinh doanh trén bao cdo két qué hoat dong kinh doanh hgp nhat gitra nién 66. Chi phi trién khai cia m6i dy an chi duge ghi nhén Ia tai sén od dinh v6 hinh néu Tap doan théa man duge tat cd cae diéu kien sau: » Tinh kha thi v8 mai ky thuat d&m bao cho vigc hoan thanh va dua tai san vé hinh vao sit dung theo dy tinh hoac 48 ban; > Tp éoan dy dinh hoain thanh tai san vé hinh d@ sir dung ho&e 48 bén; > Tap doan c6 kha nang si dung hoac ban tai san vd hinh 66; » Tai san v6 hinh dé phai tao ra duoc Ii ich kinh 18 trong tyong lal, » Tap doan c6 day ai cae ngubn luc 68 hoan t&t cde giai éoan trién khai, ban hode sir dung tai sn vo hinh do; » Cb kha nang xc dinh mot céch chée chan ton b6 chi phi trong giai doan trién Khai C8 ta0 ra tai san vo hinh 66; va » Ute tinh 6 dii tiéu chudn vé thoi gian sir dung va gia tri theo quy dinh cho tai sn c6 dinh vo hinh, Chi phi rin khai da duge vén héa dugc ghi nhén theo nguyen gid trir di hao mon IGy KB lao mén chi phi trién khai duoc bat dau Kni qua trinh phat tién da doc hod than va tai sn v6 hinh da sn sang dé str dung. Khéu hao va hao mon Khdu hao tai sn 6 dinh hivu hinh va hao man tai san ¢6 dinh v6 hinh dugc trich theo phuong php kh4u hao duéng thang trong suét thoi gian hou dung wéc tinh cla céc tai sén nhur sau: Nha civa va vat kién tre 5-50 nam May méc va thiét bi 3-15 nam Phuong tign van t3i 3-12 nam ‘Thiét bj van phong 3-8nam Website thuong mai dién tir 2-20nam Phan mém may tinh 3-10 nam Quyén siv dung dat c6 thoi han 36 - 48 nam Quyén phan phéi va céc ti san khéc 3-15 nam Tap doan khong trich khdu hao déi v6i tai sén v6 hin la quyan sir dung dat au dai 19Tap doan Vingroup — Céng ty CP B09e-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIZA NIEN 80 (tiép theo) vvao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két thc cing ngay 3.9 3.10 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Bat dong sén dau tu Bat dong san dau tu duoc thé hién theo nguyén gia bao gém cd cde chi phi giao dich lién quan tr di gid tri hao mén Idy ké. Cc khodin chi phi lién quan Gén bat dong sdn dau ty phat sinh sau ghi nh@n ban Gdu duoc ech toan vo gi tri cdn loi ota bat dong san dau tu khi Tap doan o6 kha nang thu dug cae lol ich kinh t& trong tuong lai nhiéu hon mie hoat dong dugc danh gia ban dau cua bat dong sn dau tu d6. Khdu hao bat dong sin dau ty duge trich theo phuvong phap khéu hao éuvong thing trong sudt théi gian hiru dung uéc tinh cba céc bat dong san nhu sau Nha olva va vat kién tric 5-48 nam May méc thiét bi 8-15 nam Quyén sir dung dat 6 thoi han dure ghi nhan la bét dong sin dau tw age trich khdu hao theo phuong phap dung thang trong suét thoi han duge cdp phép tir 25 dén 48 nam. Tgp dodn khong teh khdu hao 66i voi quyén sir dung 4&t lau dai doe ghi nhan la bat dong sén du tu. Bat dong sn dau tu khéng con dugc trinh bay trong bang can déi ké toan hop nhat gia nién dO sau khi G8 ban hoc sau khi bat déng san dau tu d& khéng con duoc str dung va xét thay khéng thu durgc loi ich kinh t& trong tong lai tir viéc thanh ly bét dgng sén dau ty 46, Chénh léch gitra tién thu thudn tir vide ban tai sn voi gia tri cdn lai ca bat dong sén dau tw durgc ghi nhan vao bao cdo két qué hoat déng kinh doanh hgp nhat gidra nién d6 trong ky thanh iy. \Vige chuyén te bat déng sén chi: sé hou sir dung hodc hang tin kho thanh bét dong sn du tu chi khi cé sy thay 44i vé muc dich sir dung nhu trong hyp chii sé hdru cham dirt sir dung tai san dé va bat dau cho bén khac thué hoat dong hod khi két thuic giai doan xay dung. Viéc chuyén tl bat dong san dau tu sang bat dong san chi sé hiru str dyng hay hang t6n kho chi khi cé sur thay dai v8 muc dich sir dung nhu céc truvéng hop chi sé hiu bat dau sir dung tai san nay hoa bat dau trién khai cho muc dich ban, Viee chuyén tir bat d6ng sn ddu tu sang bat dong san chil sé hu sir dung hodc hang tén kho khOng lam thay ddi nguyén gia hay gia tri con lai cila bat dong san tai ngay chuyén ai. Chi phi di vay CChi phi di vay bao gém lai tién vay va cdc chi phi khdc phat sinh lién quan tryc tip dén cac khodn vay cia Tap doan Chi phi i vay durge hach toan nhu chi phi phat sinh trong ky ngoai triy cdc khoan duge vén héa nhu theo néi dung cila doan tiép theo. Chi phi gi vay lien quan trye tiép één vige mua sm, xay dyng hoa hinh thanh mot tai san cu thé cn ob mot thoi gian di dai d8 c6 thé duva v8o SU’ dung theo muc dich dinh ruéc hoe {8 ban duge von hoa vao nguyen gia cia tai san do 20Tap doan Vingroup — Céng ty CP B09e-DNIHN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICIA NIEN 89 (tiép theo) ‘yao ngay 30 thang 6 ném 2017 va cho giai doan tai chinh sau thang két thde cling ngay 3. 3.14 3.42 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Chi phi tré true Chi phi tra tree bao gdm cdc chi phi tra trvéc ng&n han hodc chi phi tra truéc dai han trén bang can di ké ton hop nhat gia nign dO va duvge phan bé trong khong thoi glan ta trude hoac thdi gian cdc I9i ich kinh té tong Gng duge tao ra tir cac chi phi nay. Chi phi tr& truée dai han bao gém chi phi thué dat dai han tra true, chi phi trudc hoat dong, ‘e6ng cu dung cu xuat ding va cdc chi phi trd true khac mang lal lot ich kinh té trong khoang thoi gian trén mot nam. Tién thué dat tra truée bao gdm s6 du cha phan bd hét cia khoan tién thué dat da tré theo hop déng thué d4t ky v6i cdc co quan nha née o6 thdm quyén. Theo Théng ty 45, khoan tién thué 6&t t& trude néi trén dug ghi nhan nhw chi phi trd true dai han va dug phan bé \vao bo cdo két qua hoat dong kinh doanh hep nhat gitta nién 69 trong thoi gian cén lai cha hop déng thué. Hop nhat kinh doanh va I9i thé thong mai Hep nh&t kinh doanh dugc hach toan theo phurong phap gia mua. Gia phi hop nhét kinh doanh bao gém gia tri hop ly tai ngay dién ra trao di cia céc tal sin dem trao 46i, cac khoan ng phai tré da phat sinh hoc da tira nan va cdc eéng cy vén do ben mua phat hanh dé d6i idy quyén kiém soat bén bj mua va cdc chi phi lién quan tryc tiép G&n vige hop nhat kinh doanh. Tai san, ng phai tr c6 thé xc dinh durge va nhng khoan ng tiém tang phal ganh chiu trong hop nhat kinh doanh ca ben bi mua déu ghi nhan theo gid tri hop ly tai ngay hop nnhat kinh doanh ‘Trong trxong hop truéc ngay kiém soat, khoan dau tu la céng ty lién két hoe Khodn dau ty tai chinh dai han cia céng ty me va giao dich mua céng ty con durge danh gid la giao dich hop nhat kinh doanh, khi lap béo cdo tai chinh hop nhat gitva nién a9, ben mua danh gia khoan Gu tu trréc day theo gid tri hop Ij tai ngay dat dugc quyén kiém soat va ghi nhan phan chénh Iéch gid gid tri hop Ij va gia tri ghi $8 olla khoan dau tu vao bao céo két qua hoat dong kinh doanh hop nhat gia nién 46. Lai thé thuong mei phat sinh ti hop nhét kinh doanh duce ghi aha ban du theo oi abo, la phan chan lech gitra gia phi hop hat kinh doanh so voi voi phan sé’ hou cla ben mua trong gid tri hop ly cla tai sn, no phai tra o6 thé xéc dinh duoc va cdc khoan no tiém tang @& ghi nhan, Néu gid phi hop nhat kinh doanh thép hon gia tri hop ly cia tai sn thuan cia bén bi mua, phan chénh léch 46 sé dugc ghi nhan vao bao co két qua hoat d6ng kinh doanh hop nkat gia nlén go. Saugh nhen ban du, ol thé thyong mai duoc xac dh gia i bang nguyen ga ts 6 gat phan bb Iby K8 Lol thé thong ma duoc phn bs thee phizong phap ‘evéng thang trong thi gian hGu ich dugc uéc tinh Khong qua mudi (10) nam. Dinh ky Tap Goan dan gi tn that cl tné thong mal ai cong ty con, neu cd bang ching cho thay 66 lt thé tnogng nal bl ton that lon hon 9 phan bB hang nam thi phan be theo $6 lel the throng mai b fon that ngay tong Ky phat sinh ‘Mua tai san va hop nhét kinh doanh ‘Tap doan mua cae cong ty con s6 hou dy an, bat dong san va san xuat. Tai thoi diém mua, ‘Tap doan sé xdc dinh viéc mua cbng ty con 6 pha [a giao dich hop nhat kinh doanh hay khong, Giao dich nay dug coi Ié hoat 6éng hop nhat kinh doanh néu cong ty con c6 cac hoat dong san xuat kinh doanh gn lién véi bat dng san duc mua. Néu vig mua lai cbng ty con khong phai giao dich hop nhat kinh doanh, giao dich 66 duoc. hach toan nhur la mét giao dich mua mot nhém cac tai sén va ng phai tré. Gid phi mua duoc phan bé vao cdc tai san va no phai tra dua trén gid tr hop ly tuong Ung ciia cac tai sn va no phai tré, va khéng 6 Iai thé thyeng mai hay thué thu nhap hoan Iai duce ghi nhan. 24Tap doan Vingroup — Céng ty CP BO9a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN 80 (tiép theo) ‘vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két thc cung ngay 3.12 3.13 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Hop nhét kinh doanh va igi thé thurong mat (tiép theo) ‘Mua tai sdn va hop nhét kinh doanh (tiép theo) Trong truéng hop truée ngay kiém soat, khodn du tu la cng ty lién két hoe khoan dau tu tai chinh dai han cla céng ty me va giao dich mua céng ty con khong phai la giao dich hop rnhat kinh doanh, khi lap bao céo tai chinh hop nhdt, cong ty me Khdng danh gia tai khoan au tu truée day ma tién anh phan b6 gid tr ghi s8 ca khodn dau tu va gid phi tai ngay mua vao cdc tai san va ng phdi tra dya trén gia tri hgp ly twang Ung cla cdc tai sin va ng phai tra Hop nhét kinh doanh gia céc doanh nghiép dudi su kiém soat chung Giao dich hgp nhét kinh doanh duoc thyc hign gia cée doanh nghiep dudi sy kiém soat chung duge thu hign nhur sau » Tai sn va ng cila cdc don vi duoc hep nhat theo gia tri ghi sé tai ngay hop nhat; > Khéng c6 Ii thé thuong mai phat sinh tir giao dich hop nha, > Bao céo két qua hoat dong kinh doanh hgp nhat phan nh két qué hoat é@ng kinh doanh ti thoi diém hop nhat; Chénh léch gitra gid phi hop nhét va tai sén thuan ca bén bi hop nhét duoc ghi nhan vao vén chii so hou, ’ (Cac khodn dau tw Dau tu vao cde c6ng ty lin ket Cac khoan ddu tu vao c&c cong ty lién két dvgc hach toan theo phyong phap vén chil so hu. Céng ty ign k&t I& céng ty ma trong 46 Tap doan c6 anh huéng dang ké nhung khong phai l3 c6ng ty con hay c6ng ty ign doanh ca Tap doan. Théng thuéng, Tap doan dug coi fho6 anh hung dang ké néu sé hitu trén 20% quyan bo phigu & don vi nhan dau tu. ‘Theo phurong phap vén chii sé hifu, khoain dau tu duvoc ghi nhan ban dau trén bang can déi ké todn hop nht gia nién 49 theo gia géc, sau d6 durge didu chinh theo nhimng thay di cia phan s& hu cila Céng ty trong gia tr tai san thudn ca cong ty ign két sau khi mua, Loi thé thyong mai phat sinh tt vige dau tur vao cong ty ién két durgc phan anh trong gid tri cén lai ciia khoan dau tu. Tap doan khéng phan bé Igi thé thong mai nay ma hang nam thyc hién Ganh gia xem Ioi thé thong mai c6 bi suy gidm gia tri hay khéng. Bao céo két qua hoat don; ardsenh top andt gia sen ab phn anh phon se Ru coa'Tép doan trong bao céo kat qua hoat déng kinh doanh ctia céng ty lién két sau khi mua. Phan sé hiru cla nha dau tu trong loi nhuan/(I8) cda cng ty lién két sau khi mua du¢c phan nh trén bao cdo két qua hoat déng kinh doanh hop nhat gitra nién do va phan sé hu cla nha dau tu trong thay 66i sau khi mua cla cae quy clla cng ty lién két wee ghi nan vao cc quy. Thay déi lay ké sau khi mua duoc diéu chinh vao gia tri con lai clia Khon dau ty vo cong ty lién két. Cé tere nhan dugc/loi nhuan dugc chia tw cng ty lién két duoc cn trly ‘vao khoan dau tur vao cdng ty lién két. Bao co tai chinh cia cong ty lién két dug lap cling ky voi bao cao tai chinh hop: nhat gidra Pgh a6 cua Tap Goan va st dung cdc chinh sach ké toan nat quan vO Tép doan. Cac Gibu chinh hop nhat thich hop da dug ghi nhan dé bao Gam cdc chinh séch ké toan duoc ap dung nhat quan véi Tap doan trong truéng hep c&n thiét 22Tap doan Vingroup — Céng ty CP B08e-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIZA NIEN 80 (tigp theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két thie cung ngay 3.13 3.14 ‘TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tip theo) Céc khoan dau tur (tiép theo) Bau tu vao cdc céng ty lién kat (tibp theo) Tap don dimng Ap dung phuong phép von chi sé hau ké tl thoi diém khodn dau ty khong coon la cng ty lién két, Néu khoan dau ty cdn lai trong cng ty lién két tr thanh khoan dau tu tai chinh dai han, khoan dau tu dwrge ghi nhan theo gia tr hop ly va duoc coi la gid tri gb tal thoi diém ghi nhan ban dau, Phan lai) ti vic thanh ly khogn dau tu trong cng ty lién két duro ghi nhan vao bao co két qud hoat dong kinh doanh hop nhat gitra nién a6. ‘Bau tu vao céng ty lién doanh Khoan @du tu cla Tap doan duoc hach toan vao cong ty lién doanh theo phuong phap vén chi sé hivu, Theo phurong phap nay, khodn du tir ciia Tap doan vao e6ng ty lien doanh Guge trinh bay tren bang can d6i ké toan hop nhat gia nién d6 theo gia g6c, sau 66 duoc Gibu chinh theo nhizng thay déi cla phan sé hau cla Tap doan trong tal san thuan ca cong ty lién doanh, Béo c4o két qu hoat dong kinh doanh hop nhat gida nién a phan anh phan 80 hivu ca Tap doan trong kat qua hoat dong kinh doanh ciia céng ty lién doanh, Phan sé hiu cia nha dau tu trong loi nhuani(I8) ca céng ty lién doanh duvgc phan anh tren bdo cdo két qua hoat 6ng kinh doanh hop nhat gidra nién do va phan sé hou cua nha dau tu trong thay i sau kn coanh ola eae qu ela eBng ty len doanh dugc ah rng do quy. Thay 66i Ity ké sau khi lién doanh durge diéu chinh vao gid tr con lai cla khoan dau tu yao ong ty lign doanh. Cé tire nhan duoe/Lei nhuan duge chia tir céng ty ign doanh dure cdn triv vao gid tri khoan dau tu vao cng ty lién doanh. Bao céo tai chinh cia co’ sé kinh doanh durgc ding kiém soat éuge lap cng kj vei bao cao tai chinh hop nhat gia nién dd cia Tap doan va stv dung cc chinh sach ké toan nhat quan vei Tap doan, Cac digu chinh hop nhat thich hgp 6& duoc ghi nhan dé bdo dam cac chinh sch ké toan duge 4p dung nhat quan véi Tap doan trong truéng hop can thiét. CChiing khoén kinh doanh va dau tu gép vén vao don vj kao Ching khoan kinh doanh va du tu gép vén vao don vi khac duge ghi nhan theo gid géc. Du phong gidm gid tri cdc Khoan chimg khoén kinh doanh va cdc khoan dau tur gép vén Dy phong duoc lap cho viéc giém gid tri ca cc Khon chimng khoan kink doanh va cae khoan 6du ty gdp von khac vao ngay két thuc ky ké toan theo hyéng dén olla Thong tu s6 228/2009/TT-BTC do B86 Tai chinh ban hanh ngay 7 thang 12 ndm 2009 va Th6ng tu sd 89/2013/TT-BTC do BO Tai chinh ban hanh ngay 28 thang 6 n&m 2013. Tang hoc giém sé du dy phong duoc hach toan vao chi phi tai chinh trong béo cao két qua hoat dong kinh doanh hop nhat gia nién a6, au tu ndm git dén ngay déo han Cac khoan dau tu ndm gir dén ngay d4o han duc ghi nhan theo gia géc. Sau ghi nhan ban au, cac khoan dau tu nay duoc ghinhan theo gia tr ob thé thu héi. Cac khodn suy gidm gia ti ca khodn dau ty: néu phat sinh duzgc hach toan vao chi phi tai chinh trong bao c&o két qua hoat déng kinh doanh hop nhat git nién d6 va gidm trl tryc tiép gid tr dau tu. Céc khodn phai tré va chi phi trich truée Céc khoan phai tra va chi phi trich truée duge ghi nhan cho s6 tidn pha tra trong twang lai lién quan Gén hang héa va dich vy 6& nhan duc khéng phy thuéc vao viéc Tap doan 4a nan éuge héa don ea nha cung c&p hay chua, 23 aesTap doan Vingroup — Céng ty CP B09a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICIA NIEN BO (tiép theo) yao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh séu thang két thue cng ngay 3.15 3.16 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Tro cép théi viée phai tra Trg cp thdi vie cho nhan vién duge trich truéc vao cudi mdi ky bao cao cho toan bé ngudi tao dong da lam viéc tai Tap doan durge hon 12 thang cho dén ngay iap bang can bi ké toan theo ty Ié mot ntza mac Ivong binh quan théng cho méi néim lam vige tinh 6én ngay 31 thang 12 nm 2008 theo Luat Lao dng, va céc van ban huéng din o6 lién quan. Me Iuong binh quan thang ding 48 tinh tro’ cép thol viée sé durge didu chinh vao cubi mdi kj béo céo theo mire long binh quan cia sau théng gan nhat tinh dén thoi diém lap bao céo. Tang ho’ ¢giém trong khodn trich trude nay ngoel trir phan thanh ton thyc té cho ngué’ lao déng s& duge ghi nhan vao bao cao kt qua hoat dong kinh doanh hop ahat gitra nién &6 Khoan tro’ cép thoi viéc trich truéc nay duoc sir dyng dé tra tro cp thoi viee cho ngudi lao Ong khi cham dirt hgp déng lao dng theo Diéu 48 cla BO luat Lao dong. Céc khogn dy phong Dy phéng chung Tap doan ghi nhan diy phOng kh cé nghia vu ng hién tai (nghia vy phap ly hoc ngha vy lien Gi) fa kt qua cla mot sy kién 48 xy ra trong qua kh. Viec thanh toan nghia vu ng nay co thé sé dln dén sw giam sut v8 nhéng loi Ich kinh té va Tap doan cé thé dua ra dugc mot 6c tinh dang tin cay v8 gia tri ola nghia vy ng dS. Khi Tap doan cho rng mét phan hoac toan b6 chi phi 48 thanh toa mét khoan dy phong sé 6ugc hoan lai, boi mot bén thy ba, vi dy nhu théng qua hop ding bao hiém, khoan bai hoan nay chi duoc ghi nhan la mot tai san riéng biet kh viéc nhan dugc bOI hoan la gan nhur chée chen Chi phi lién quan dén cdc khoan dy phong duc hach toan vao bao céo két qua hoat dong kinh doanh hop nhat gitra nién 46 sau khi 42 trir di cac khoan bdi hoan, Néu anh huéng vé gid tr thoi gian cia tién [a trong yéu thi gid tr cla mot Khon dy phong cn duge chiét khdu v8 gia tr hign tal sir dung ty Ié chiét khdu la ty ie true thué va phan anh 18 nhGing ri ro cu thé cla khoan ng d6. Khi gié ti cla khoan du phéng duroc chit knau, phan tang lén theo thot gian clla khoan dur phong dugc ghi nhén la chi phi tai chinh, ‘Dy phéng chi phi bao hanh cho c&n hd va biét thir Tap doan wéec tinh chi phi dy phong bao hanh dya trén doanh thu va céc thong tin hign co ve vige sira chita ca cac bat dong san da ban trong qua kh 24Tap doan Vingroup — Céng ty CP B09e-DNIHN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN DO (tiép theo) ao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sdu thang két thic cing ngay 347 3.18 3.19 3.20 ‘TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Cac nghiép vu bang ngoai té Céc nghiép vy phat sinh bang cac don vi tién té khac voi don vi tién té ké toan cia Tap doan (VND) du¢c hach toan theo ty gid giao dich thyc té vao ngay phat sinh nghiép vy theo nguyen tac sau Nghigp vy kam phat sinh céc khoan phai thu duoc hach toan theo ty gié mua olla ngan hang thong mai noi Tap Goan chi dinh kndch hang thanh toan; Nghigp vy lam phat sinh céc khodn phai tr& duoc hach toan theo ty gid ban ola ngan hang thuong mai noi Tap doan dy kién giao dich; va Giao dich mua sém tai san hode cdc khodn chi phi dugc thanh toan ngay bang ngoai te (khong qua cdc tai khodn phai tra) duo hach toan theo ty gia mua clla ngan hang thurong mai noi Tap doan thuc hién thanh toan. Tai ngay két thc ky ké todn, cdc khoan myc tién té 06 géc ngoai té dug danh gid lai theo ty id giao dich thuc t8 tai nay ola bang eén 461 ké toan hop nha gitra nién 49 theo nguyén tac sau: Cae khoan myc tién t@ duge phan loa la tai sn dugc hach toan theo ty gia mua cla ngan hang thurong rai noi Tap doan thuréng xuyén cé giao dich; va Cac khoan muc tién t@ duoc phan loai la ng phai tra dug hach ton theo ty gia ban cila ngan hang thwong mai noi Tap doan thwéng xuyén cé giao dich. TAt c€ cae khodn chénh léch ty gié thu té phat sinh trong ky va chénh Ich do Génh gid lai sé du tién té co géc ngoal t8 cudi ky dugc hach toan vao két qua hoat dong kinh doanh hop nhat gitra nién a9. C6 phiéu quy Cac c6ng cy vén chi s8 hou duge Cong ty mua lai (cb phiéu quy) duge ghi nhan theo nguyén gid va tri vao von chi sé hu. Céng ty khéng ghi nhan cdc khodin lail(16) khi mua, ban, phat anh hoae hy cdc cong cy vin chi se hiry eda minh, Phan chia loi nhugn Loi nhuan thuan sau thué thu nhap doanh nghiép (khng bao gém céc khoan lai tir giao dich mua gia ré) c6 thé duoc chia cho eée nha du tu sau khi duoc Dai hoi déng C8 dong phé duyét va sau khi da trich lap cac quy dy phong theo Bidu Ié cia Cong ty, cae cng ty con va cc quy dinh cia phap luat Viet Nam. ‘Tap doan trich lap céc quy dur phéng tir igi nhuan thuan sau thué thu nhap doanh nghiép cla. Tap doan theo d& nghi cia Hoi ding Quan tr va duge céc oé dong phe duyet tai Bai hoi dng cB dong thuong nién. Tién ing truée tir khéch hang mua nha ‘Cac khodn titn khach hang Ung trvéc 48 mua nha &, can ho trong tong lai ma chu a iéu kién 8 duoc ghl nhan lé doanh thu trong ky dug phan anh trong tai khoan "Nguoi mua tra tién truéc” trong phan no phai tré trén bang cn déi ké toan hop nhat gidra nién do. 25Tap doan Vingroup — Céng ty CP B092-DN/HIN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIZA NIEN 80 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh séu thang két thie cing ngay 3.21 ‘TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Ghi nhgn doanh thu Doanh thu duge ghi nhn khi Tap doan c6 kha néng nhan duro ca Io’ ich kinh t8 66 thé xée inh dugc mét céch chdc chan. Doanh thu durge xac dinh theo gid tr] hop ly ola cae khoan 8 thu hoac sé thu dugee sau khi tr’ di céc khoan chiét khéu thyong mai, giam gié hang ban vva hang ban bj tré lai. Cac didu kién ghi nhan cu thé sau day cling phai duoc dap tng Khi ghi rnhan doanh thu. Doanh thu chuyén nhuong bat dng sén Doanh thu chuyn nhuong bat dong san dure ginnan phan l6n céc ri ro va igi ich gén lin voi quyén s& hu bat dong san duoc chuyén giao cho nguei mua, Doanh thu chuyén nhugng bat é6ng sén cing bao gdm doanh thu ghi nhan mot lan ti viec cho thué dai han bat déng san. Trwdng hop thoi gian cho thué chiém trén 90% thai gian sur dung hGtu ich cia tai sén, Tap doan Iva chon phuong phap ghi nhan doanh thu mét lan a6i voi toan b6 s6 tién cho thué nhén true néu théa man Gong the’ cac diéu kien sau » Ben di thué khéng c6 quyén hy ngang hop déng thué va doanh nghiép cho thué khong c6 nghia vu phai trd lai s6 tién d& nhan truéc trong moi trang hop va du6i moi hinh thuc; > $6 tién nhan tru6c ty vige cho thué khong nhé hon 90% téng sé tién cho thué dy kién thu dug theo hop déng trong suét thai han cho thué va bén di thué phai thanh toan toan 6 86 tin thu trong vong 12 thang ké ti tho’ diém khdi ddu thué tai si > Hau nhu toan 66 ri ro va lo Ich gn lién voi quyén sé hibu tai sn thué da chuyén giao cho bén di thué; va > Doanh nghiép cho thué phai uéc tinh duvgc tong di Gay di gid vén cla hoat dong cho thua. Doanh thu cho thué bat dong san Doanh thu cho thué bat dong san theo hop ding thué hoat 6éng duoc ghi nhan trén bao céo két qua hoat ong kinh doanh hop nhat gida nién 46 theo phwrong phap duéng thang dye trén thoi han cia hop déng thué. Doanh thu tte ban hang héa Doanh thu tir ban hang héa durge ghi nhan khi cc ri ro trong yéu va cde quyén sé hiru hang hoa 4a dug chuyén sang ngudi mua, thuéng Ia tring voi thoi diém chuyén giao hang hoa, Dosnh thu cung eép dich vu Lign quan dén hoat déng khach san, khu vui choi gi tri, gi4o duc, Iam dep, benh vién, quan Ij bat dng san va céc dich vy cé lién quan knéc, doanh thu due ghi nhan khi cdc dich vu duge thy hign. Khic6 thé xéc dinh duoc két qua hep déng mot cach cha chén, doanh thu sé dug¢ ghi nian dua vao mize a6 hoan thanh céng vige. Thu nhap tix hoat dong kinh doanh chiing khoan/chuyén nhurgng vin Thu nhap tty hoat dng kinh doanh ching khoan va chuyén nhugng vén duge xéc dinh la phan chénh léch gifa gia ban va gia von ching khoan. Thu nhap nay duge ghi nhan vao Ingay phat sinh giao dich, ttre la khi hgp dng chuyén nhurong duge thye hién, Tién Iai Doanh thu duroc ghi nhan khi tién 1ai phat sinh trén co s& dén tich (c6 tinh dén Io’ tire ma tal san dem lai) tri khi kha nding thu hdi tién lai khong che chan. 26Tap doan Vingroup — Céng ty CP B09e-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN BO (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két thuc cing ngay 3.21 3.22 3.23 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Ghi nhan doanh thu (tiép theo) 6 tire Cé tire dugc ghi nhan la doanh thu khi quyén Iai duoc nhan cé tirc cia Tap doan voi tu cach lanha ddu tu duoc xac lap. Hop déng xay dung Khi két qua thye hién hop déng xay dung o6 thé duoc wéc tinh mot cach dang tin cay, thi doanh thu va chi phi lién quan dén hep déng durec ghi nhan tong ting voi phan céng vige Ga noan thanh vao ngay kat thi ky ke todn git nién d6 bang cach dura vao khdi lugng cong viée hoan thanh dug nghiém thu cia dy 4n. Cac khoan tang gidm khi thy hién hop ding, cdc khoan tién thudéng va cae khoan thanh todn khac chi dugc tinh vao doanh thu khi da duge théng nhat v6i khach hang Khi két qua thyc hign hop dng xay ding khéng thé ude tinh Gyge mot cach déng tin c@y, thl doanh thu chi durgc ghi nhan tuong 6vong v6i chi phi cla hop déng d& phat sinh ma vige hoan tra la tuong 46i chac chén. Chi phi cla hop ding chi duge ghi nhain I& chi phi trong ky khi c&c chi phi nay 8 phat sinh S35 tién chénh léch git ting doanh thu iy ké cia mat hop dng xay dung 4 due ghi nhén cho dn thoi diém béo co va khodintién [by ké ghitrén hoa don thanh toan theo tién 66 dén ‘cing thoi diém dugc ghi nhan vao khoan phai thu/phai tr theo tién do ké hoach hop dong xay dung trén bing can dai ké ton hop hat gita nin 6. Thué Thué thu nhap hién hanh Tai sp thué thu nhap va thué thu nhap phai nop cho ky hign hanh va cae ky truée dug xéc Ginh bang s6 tién dy’ kién duoc thu hdi tur hoc phai nop cho co quan thué, dya trén c&c mac thué sudt va cdc luat thué co hiéu lye dén ngay két thuc ky ké toan gitra nién do. ‘Thué thu nhap hign hanh duoc ghi nhan vao bao cdo két qua hoat dong kinh doanh hep nhat gltva nién a ngoei trv rong hgp thué thu nhap phat sinh lién quan dén mot khogn muc @uge ghi thang vao vén chi sé hu, trong trubng hep nay, thué thu nhap hién hanh cing duge ghi nhan tryc tiép vao vén chd sé hit. ‘Tap doan chi dug bi trv cac tai sn thué thu nhap hién hanh va thué thu nhap hién hanh phai ngp khi Tap doan 06 quyén hop phap duc bi tri git tai san thué thu nhep hién hanh Yi thué thu nhap hién hanh phai nép va Tap oan dy dinh thanh todn thué thu nap hién hanh phai nop va ti sén thué thu nhap hign hanh trén co s@ thud, 27 NyTap doan Vingroup — Céng ty CP B0Ga-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICTA NIEN BO (tiép theo) vao ngay 30 thang 6 néim 2017 va cho giai doan tai chinh séu thang két tha cng ngay 3.23 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Thué (tip theo) Thué thu nhap hod lei ‘Thué thu nhap hoan lai durgc xéc dinh cho cdc khoan chénh Iéch tam thoi tai ngay két thie iy k6 ton gitta nién do gitta co’ sé tinh thué thu nhap cla cc tai sn va ng pha td va gid tri ghi s6 cla cc khoan muc nay trong béo cdo tai chinh hyp nhat git nién do. ‘Thué thu nh@p hoan lal pha tré doe ghi nhan cho t&t c& céc khoan chénh léch tam thoi chiu thud, ngoai tri > Thué thu nhap ho&n tai phai tra phat sinh tty ghi nhan ban du cla mot ti sn hay no” phai tré tir mot giao dich ma giao dich nay khéng cb anh huéng dén Ii nhuan ké toan va Joi nhuan tinh thué thu nhap (hoc I6 tinh thud) tai thai éiém phat sinh giao dich; > Cac chénh léch tam thai chiu thué gan lién v6i cae khoan ddu tu vao céc c6ng ty con, cing ty lién két va cdc khoan vin gép lién doanh khi Tap doan o6 kha nding kiém soat thoi gian hoan nhap khoan chen léch tam thdi va che chan khoan chénh léch tam thai sé khong dug hoan nhap trong tung lai c6 thé dy doan. ‘Tai sn thué thu nh&p hodin lai c&n duoc ghi nhan cho t&t cd cdc chénh Iéch tam thoi duoc khdu trir, gid tri duoc khdu triv chuyén sang cdc nam sau cla cdc khoan [6 tinh thué va cao khoan vu dai thué chua si dung, khi chac chan trong tong lai sé cé loi nhuan tinh thué o& ‘siz dung nhirng chénh léch tam thoi duge kh&u tr, c&c khoan [8 tinh thué va cdc wu dai thué chu st dung nay, ngoal tri > Tai san thué hodin lai phat sinh tir ghi nhan ban dau cia mot tai san ho&e no’ phai tré tir mt giao dich ma giao dich nay khéng cé anh hudng dén loi nhuan ké toan va loi nhuan tinh thué thu nhap (hoac 16 tinh thug) tai théi diém phat sinh giao dich; > Tat c cae chenh lech tam thoi dug khdu tri phat sinh tir cdc khoan dau tu v8o cae ‘cong ty con, céng ty lién két va c&c khoan vén gép lién doanh khi chdc chan la chénh lech tam thoi s8 durgc hoan nhap trong tong lai o6 thé dy’ doan due va cé Iai nhuan chiu thué 48 siz dung duoc khogin chénh Igch tam thoi do. ia tr ghi sé cla tai san thué thu nhép hoan lai phai duoc xem xét lai vao ngay két thic ky ké toan git nién_ do va phai gidm gié tr ghi s6 cla tai sén thué thu nhap hodin lai dén marc bdo dam chac chan c6 i Ii nhuan tinh thué cho phép lol [ch ca mot phan hodc toan bé tai san thué thu nhap hoén lai duige st dung, Cac tai sén thué thu nh&p hoéin lai cha duge ghi nihan truéc day dugc xem xet ial vao ngay Két thic ky ké toén gitra nién 66 va duroc ghi nha kkhi che chén c6 di igi nhuan tinh thué trong tong lai d& cé thé sir dung céc tai sn thud thu nhap hodin lai chua ghi nhan nay. Tai san thué thu nhap hoan Iai va thué thu nhap hoan lai phai tra duoc xac dinh theo thué suat dy tinh sé ap dung cho giai doan tai chinh khi tai sén dugc thu hdi hay ng phai tré duge thanh todn, diva trén cdc mirc thué sudt va luat thué cd higu lve vao ngay ket thu ky ké toan gia nign 40. Thué thu nhap hoan lai een nhan vao két qué hoat déng kinh doanh hop nhat gitra nién 0 ngoai tir trubng hop thué thu nhap phat sinh ign quan dén mot khoan muc Guge ghi thang vao vén chai s& hu, rong trzéng hop nay, thué thu nhap hodin lal cing duoc ghi nhan tre tiép vo vin chi sé hitu. 28 yeuTap doan Vingroup — Céng ty CP B092-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIC'A NIEN BO (tiép theo) yao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh su thang két thuc cing ngay 3.23 3.24 ‘TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Thué (tép theo) Thué thu nhép hoén lai (tiép theo) ‘Tap Goan chi duoc bi trv cdc tal san thué thu nhap hod lai va thué thu nhap hodin lai phal nop ki Tap doan c6 quyén hop phap durge bi tir git tai san thué thu nhap hién hanh v6i thué thu nnhap hign hanh phal nop va céc tai sén thu thu nhap hodin Iai va thué thu nhap hoan lai phai tra nay lién quan t6i thué thu nhap doanh nghigp duvoe quan ly béi cing mét co quan thué: > di vdi cling mot don vi chiu thué; hose > Tap doan dy dinh thanh toan thué thu nhap hign hanh phai tra va tai sén thué thu nhp hign hanh trén co’ sé thu&n hodc thu hdi tai sn dBng thé véi viéc thanh ton ng phal tra trong tirng ky twong lai khi cc khodn trong yéu ota thué thu nhap hoan lai phai trd hoa tai san thué thu nhap hodin lai dg thanh toan hoac thu hdi Théng tin theo b6 phan Mgt bo phan Ia mét cdu phan o6 thé xéc dinh riéng biét cua Tap doan tham gia vao viée cung cp cac san phdm hoac dich vu lién quan (b6 phan dugc chia theo hoat déng kinh doanh). Wabi mot be phan nay chu io va tha dug Io ch Khde Bet so vo cae'bO phn kha Ban Giam déc xac dinh bao cdo bd phén ola Tap doan trén loai hinh san phdm va dich vu cung cép. CAC GIAO DICH MUA, CHUYEN NHUQNG CO PHAN QUAN TRONG TRONG KY Giao dich mua nhém tai san Mua céng ty Cé phan B4u tur Bt dong san Prime Land ("Cong ty Prime Land’), cong ty con moi Trong kj, Tap doan d& hoan t&t vic mua cb phan cia Céng ty Prime Land tir cdc c& nhan va di tac doanh nghigp. Ban Gidm adc 48 xem xét va danh gid rng viéc mua ob phan ola ‘cong ty nay [a vie mua nhém cac tai san, khOng phai la hgp nhat kinh doanh. Gia phi cla ‘cae giao dich nay éuoe phan bé cho cac tai san, ng phai tra duoc mua diya trén gid tri hop Iy,twong ung cia cac tai sén, ng phai trd dé tai ngay mua. Theo 46, mot phan gid phi phan bé duoc hach toan vao chi phi xay dung co ban dé dang (Thuyét minh s6 18). Phan Ioi ich cola o8 déng khéng kiém soat cfing duge ghi nhan cho gia tri cla cac tai san, ng phai tré duge mua. Céc tai san, ng phai tré duoc mua durgc trinh bay trong cing nhém véi céc tai ssn, ng phai tré tong ty cla Tap doan’ Vao ngay 24 thang 5 nam 2017, Tap Goan da hoan tét viée mua 100% od phan cia Céng ty Prime Land tir cdc cA nhan va di tac doanh nghigp vei tong gia phi Ia 640 ty VND. Theo 6, Cong ty Prime Land tr than céng ty con cila Tap doan, Tai ngay mua, Céng ty Prime Land ‘80 hiru mot dy an bat dong san tiém nang tai x4 Tién Phong, huyén Mé Linh, thanh phd H& Noi, Vigt Nam. 29Tap doan Vingroup — Céng ty CP BO9a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN 80 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai Goan tai chinh sau thang két thic cing ngay 42 Che GIAO DICH MUA, CHUYEN NHUQNG CO PHAN QUAN TRONG TRONG KY (tiép theo) Cac giao dich chuyén nhuong va mat kiém soat trong céng ty con Chuyén nhuong vén gop trong Céng ty TNHH Khach san va Du lich Tay Hé View (Cong ty Tay H6 View): ‘Va0 ngay 20 thang 4 nam 2017, Tap doan da hoan tét giao dich chuyén nhyong toan bo 70% cé phan trong Gong ty Tay Hé View cho mot di tac doanh nghiép v6i ting gi chuyén nhuong la 802 ty VND. Khoan 16 tir giao dich chuyén nhuong nay la 17.8 ty VND 48 duoc ghi nhan tren bdo cdo két qua hoat ééng kinh doanh hep nhat gid nién 46 (Thuyét minh s6 31). CChuyén nhurong vin gép trong Céng ty TNHH Kinh doanh Bét dong san Vinhomes 1 (Cong ty Vinhomes 1) va sép nhép Cong ty Vinhomes 1 vao Céng ty Cé phan Quéin ly B4t dong sén Vinhomes (Céng ty Quan ly Vinhomes). \Vao ngay 3 thang 4 ném 2017, Tap doan da hoan tat giao dich chuyén nhurgng 45% cd phan trong cbng ty Vinhomes 1 cho Céng ty Quan ly Vinhomes voi t8ng gia chuyén nhwong 18 135 t VND. Theo dé, t) Ié igi Ich ca Tap doan trong Cong ty Vinhomes 4 gidm tir 100% xuéng con 55%, Vao ngay 8 thang 5 nam 2017, Cong ty Vinhomes 1 duoc sép nhap vao Céng ty Quan ly Vinhomes. Theo d6, tY Ié igi ich cia Tap doan trong Céng ty Quan Ii Vinhomes tang tir 12,5% len thanh 16.4%. Khoa I tir hai giao dich trén la 35 ty VND da ugc ghi nhan trén bao cdo két qua hoat dong kinh doanh hop nhat gia nién do (Thuyét minh s6 31) Chuyén nhurong ¢4 phan trong ang ty Tap doan Ky nghé G8 Thréng Thanh Trong thang 3 va théng 4 nam 2017, Tap Goan 4& hoan tat giao dich chuyén nhuong toan bo 29,9% cé phan trong Céng ty Tap doan Ky nghé Gé Truéng Thanh qua san ching khon véi téng gia chuyén nhurgng [a 313 ty VND. Khodn lai tir giao dich chuyén nhurong nay Ia 80 ty VND 68 duoc ghi nhan tren bao c4o két qua hoat déng kinh doanh hop nhat gitra nien (Thuy&t minh s8 29.3}. 30Tap doan Vingroup — Céng ty CP. THUYET MINH BAO CAO TAI CHINH HOP NHAT GICFA NIEN 0 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh séu thang két thde cing ngay 43 B0G2-DN/HN CAC GIAO DICH MUA, CHUYEN NHU'QNG CO PHAN QUAN TRONG TRONG KY (tgp theoy Hoan thanh ké ton tam thoi d6i voi cdc giao dich hop nhat kinh doanh dé thyc hign Mua C6ng ty Sach Viet Nam trong n&m 2016: Vao ngay 27 thang 4 nam 2016, Tap doan 48 hoan tat vige mua 65,33% cd phan cla Cong ty Sach Viet Nam tt vigo ob phan héa Céng ty TNHH Mot thanh vien Sach Viét Nam voi téng gié phi la 475 ty VND va theo 46, Céng ty Sach Viet Nam trd thanh cong ty con cla Tap éoan. ‘Tai ngay 31 thang 12 n&m 2016, Tap doan dang trong qua trinh xc dinh gia tri hop ly cua ta san, ng phai tra hoc no tiém tang c6 thé xdc dinh du¢c cia Cong ty Sach Viet Nam tai ngay mua, va ap dung phuong phap ké toan tam thoi d& hop nhat Cong ty Sach Viet Nam, Cho giai Goan tai chinh sau thang két thc ngay 30 thang 6 mm 2017, Tap 6oan 6a hoain tét vie xée dinh gid tri hop ly ola tai san thuan ca Céng ty Sach Viét Nam véi nhGng thay é6i so Voi gia tri hep ly duoc xac dinh tam thai trurdc day, duro éiéu chinh di t6 nhu sau Gi tr hop ly dure xe inh tar thoi tai ngay mua Tal san Tién va tong duong tibn 699.919.715.320 ‘Tai sn 06 dinh how hinh 25,300.885.704 Tai sn c6 dinh vo hinh : Bau ty vao cong ty lién két (Thuyét minh sé 19.4.1) 3.230.919.5141 Tal san khdc 29,942.765.511 758.403.286.046 Ng phai td Chi phi phai tra ngan han 43,960.667.647 Ng phai tra khac 19.065.137.206 ‘Téng ta san thudn 695.377.481.103 C8 dong khong kiém soat (241.087.372.698) Loi thé thong mai tir hgp nbat kinh doanh (Thuyét minh s6 20) 20.875.503.395 at Bidu chinh gid t hop Wy 2.180.454.112 1.474.226028 __14.312/886.668 414.967.565.808 14.967.565.808 (6-189.258.066) (9.778.310.742) Bon vi tinh: VND Gi ty hop iy ssau dibu chinh 699.919.718.320 125.300.885.704 2.180.454.112 4.714.144.539 144.255.652.179 773.370.851.854 -43,960.667.647 19.085,137.206 710.348.046.911 (248.276.627.764) 11,097.192.653Tp doan Vingroup — Céng ty CP BOSa-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN 80 (tip theo) vao ngay 30 thang 6 nam 2017 va cho giai oan tai chinh sau thang két thuc cing ngay 5. TIEN VA CAC KHOAN TUONG BUONG TIEN Bon vitinh: VND Ngay 30 thang 6 Ngay 31 thang 12 ‘nm 2017 rndim 2016 Tién mat 49.027.465.955 __55.845.974.848 Tién gi ngan hang 4,785.524.127.332 6.168.352.990.602 Tién dang chuyén 16.321.647.147 __19.031.656.359 Cc khoan tong durong tién 4,680.454.929.432 _3.590.101.697.502 TONG CONG 9.531.328.169.866 _9.833.332.219.401 Cac khoan trong duong tién tai ngay 30 théing 6 nam 2017 bao gdm cdc khodin tién gihi bang ND 6 ky han tir 1 thang dén 3 thang voi lai suat tir 4,39%6/nam dén 6,5%Inam (ngay 31 thang 12 nam 2016: tty 4,39%/nm dén 5,2%4inéém) trong 46 298 ty VND dang nam trong tai khoan phong téa dé phuc vu hoat dong kinh doanh va céc hoat d@ng khdc cia Tap doan. Chi tiéts6 lung tng loai ngoai te tinh theo nguyen te: Ngay 30 thang 6 = Ngay 31 thang 12 nam 2017 nam 2016 Ngoai te cac loai = OblaMy 2.407.005 3.751.403 - Euro 36.308 36.362 = BO la Australia 655 - 32NVR T ge Sot GIP (weups'9 Uap %0'S a1 IeNs ee on wieu | ugp Bueys ¢ U9N, my UeY fy 99 1n6 UeR yO BuaUO en Buey Uebu NB Ue UgOUN OPO :9L0z WEU ZL SUPA ie Ae8u 18) WeUI4G'9 UPD %S'S A EMS EI LOA WEL |. Uap BURY € LAN) UeY My 99 L10z WRU g BueM OF AeBU 1 BueY UeEU NB U—H UGOLY 9% () LoszsyveLosy LoBzsvvaLoer ZzVStoOss'yL ZzV'svo‘0es bl N69 ONOL Lovzsyvel0ey LOB zsvvaLOgy —LzV'SLO0BSHL ZZ) S10 08S L ( wey 44 90 Bugy upBL 196 up, 9s1i6 in 10 296 915 95146 in 19 296 819 9102 weu zt Buey Le AEG NA :4up IA wog 240% weu 9 Bueyi o¢ AeBn ey ofp Ae6u upp 016 weum nea 79 (oooroas'966'a}) Ooo'zsrzze't+ OoOTzHHeseze (o00'zEs'B0E'8H) OOO'OZSOSO'L OOO'ZLIEse ze ©NOO ONOL (Ooo099 9668+) Ooo'zsr Zee! OOOH ese ze (OOOZESeOE'S!) OOD OZT ODN ODL ERE cE 14 NC BUS eOH BA U9d Uetd At 6UQD BUY NeIYd 99 Bugud sig fi doy 19 BB BIB Bugyd aig Ai doy in eS) 996 FID 9toz weu 24 Buy Le AeBN 2b0z weu 9 Bueu o¢ AeBN QA :4u is uog yueop yupy upouy Bund —4'9 NVH NYON HNIHO IV. L NYG NYOHY DY. 9 ‘AeBu uno onun 194 BueUN NES YUIUD 12) UBOD leIB OUD eA LLOZ WEL 9 BuPY O¢ KeBu OBA (004i d9n) OG N3IN VID LYHN dOH HNIHO IVL O¥O OVE HNIN LANHL NHING-608 dd Aj Bug9 — dnosBui, ueop deyTap doan Vingroup — Céng ty CP. THUYET MINH BAO CAO TAI CHINH HOP NHAT GID NIEN 80 (tiép theo) vo ngay 30 thang 6 nam 2017 va cho giai doen tai chinh sau thang két thuc cing ngay 7A 72 B09a-DN/HN PHAI THU KHACH HANG VA TRA TRU‘OC CHO NGUOI BAN NGAN HAN Phai thu ngén han ti khach hang Pai thu ta chuyén nhyong bat gong san hai thu tir cho thué b&t dong sn dau tu va cung cap dich vy lign quan hai thu tir cung cép dich vy khéch san, du lien, ui choi gidi tr va ede dich vu tien quan hai thu tir cung ep dich vu benh vien va cae dich wy lién quan hai thu ti ban hang tai siéu thi, clra hang tien ich va cae civa hang ban Ié khéc hai thu tir cung cp dich vy gido dye va cde dich vy lién quan hai thu tir cung cp dich vy xay dung va cae dich vy lién quan Phai thu tir cung cp dich vy quan I bat dong sén va cdc dich vu lién quan Phai thu tir chuyn nhwong khoan du tu Phai thu khae TONG CONG Trong a6: Pha thu ng han tir khéch hang Phéi thu ngn han ti bén lién quan (Thuyét minh s6 36) Dy phong phai thu khé di moi gist Chi tiét cc khodn phai thu ngdn han tl’ khach hang chiém trén 10% téng phai thu: Phai thu ter chuyén nhuong bat dong san tir mé6t d6i tac doanh nghiép hai thu tar chuyén nhueng vén 06 phdn tir ‘mot d6i téc doanh nghiép Tra truée cho nguoi ban ngén han Ngay 30 thang 6 indi 2017 2.168.660.218.078 245.367.587.915 139.429.405.088 92.000.661.451 22.324,573.570 5.857.118.1409 171.632.124.014 8.836.971.3567 367.694.692.439 84.730.827.378 3,356.424.179.399 3.321.405,206.813 35,018,972.586 (67.308,038.205) 256.285.516.934 331.000.000.000 Bon vi tinh: VND Ngay 31 thang 12 nam 2016 1,973.699.838.278 222.226.402.832 195.357.182.770 55.576,231.521 26.256.987.050 840,137.291 301.559.823.132 197.426.132.924 367.694.692.439 130.125.377.578, 3.170,762.775.815 3.159.443,516.320 11.319.259,495 (61.176 629.527) 616.434.941.286 331.000.000.000 Sé du tré trrée cho nguoi ban ngan han tai ngay 30 thang 6 nm 2017 chil yéu bao gm cdc khodin tra truéc cho céc nha cung c4p, nha thau thi cong va cdc don vi tu van tham gia vao cc Dy an bat Gong san cia Tap doan Tap Goan 62 trich lap dyv phdng cho céc khodin tré trude khong 6 kha nding thu héi tri gia 6 sy VND. 34 s 18HTap doan Vingroup — Céng ty CP BO9a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICA NIEN 80 (tiép theo) vao ngay 30 thang 6 nm 2017 va cho giai doan tai chinh sau thang kat thiéc cing ngay 8. PHAI THU VE CHO VAY Bon vitinh: VND Ngay 30 théng 6 Ngay 31 thang 12 nim 2017 mim 2016 Ngan han: Cac khoan cho khach hang va cdc ed nhan vay dai han dén han thu héi 75.999.942.000 24.697.886.462 Cac khoan cho cae d6i tac doanh nghiep vay (i) 7.032.459,096.852 1.831.835.225.564 Phai thu tir cdo bén lien quan (Thuyét minh s6 36) _1.367.725.527.787 7.108.459.038.852 __ 3.226,258.638.813 Dai han Cac khodn cho khach hang vay 28.257.439.661 128.687.800.577 Khoan cho vay mét déi tac doanh nghiep 412.143.481.184 §5,000.000.000 Trong 6: céc khodn cho khach hang va c& nhan vay dai han dén han thu hi (75.999.942.000) __(24.697.885.462) TONG CONG 364.400.978.855 ___58.989.915.115 Dy phéng phai thu v8 cho vay khé adi (61.264.903.071) _(34.849,342,992) (i) Bao gdm: > Khodn phai thu 1.300 ty VND tty cho vay mét di téc doanh nghiép. Khoan vay nay c6 thoi han 6 thang dao han ngay 21 thang 7 nam 2017 va hudng lai suat 10,5%/n&m, Tai san dam bdo ca khoan cho vay bao gém toan bd cé phan hign hu va cd phan phat hanh them ca mot bén thir ba thudc sé hiru ola adi tac doanh nghigo nay va cdc c6 dong khac, va mot dur an bat dong san thudc quyén sé’ hu ca ben th ba Sau kj, Tap doan 68 thu hdl toan bo khoan cho vay nay. > Khodn phai thu 4.191 ty VND tte cho vay mét déi téc doanh nghiép. Khoan vay nay 6 thd’ han 6 théng tinh tu tung l&n giai ngan, dao han tir ngay 23 thang 7 én ngay @ thang 11 nam 2017 va huéng [ai suat 7%/n&m. Tai san dam bao cia khogn cho vay nay la cd phiéu ciia dbi téc doanh nghigp di vay, duoc ndm gitr boi mot s6 cd ong cé nhan cia cong ty nay. > Khodn phal thu 1.199 ty VND tir cho vay mot d6i tac doanh nghigp. Khoan vay nay cé thei han 5 thang, dao han ngay 31 thang 8 nam 2017 va hudng Iai suat 40,5%lndém, khOng o6 tai sn dam bao. » Cac khodin phai thu tiy cho vay céc di tac doanh nghigp khong 6 tai sn 62m bo, 6 thai han tir 3 d&n 12 thang, véi Iai suat 7% dén 10,5%/nam. 35 oNTap doan Vingroup — Céng ty CP B092-ON/HN ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT GIOA NIEN BO (tiép theo) vva0 ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két thue cng ngay 9. CAC KHOAN PHAI THU KHAC Bon vitinh: VND Nagay 30 thing 6 Nady 31 thang 12 ‘nam 2017 nim 2016 Ngén han: Phai thu lai khoan d&t cgc tir hep ding hop tac dau tur () 41.036,000.000.000 4.035.000.000.000 Lai phdi thu tir cdc khodn tién giri ngan hang, {3t coc va phi thu ti cho vay 520.519.538.384 1.042.244.561.460 Phai thu tir vige thu ho khéch hang thanh ton theo tién 6 865.180.686.822 431.005.348.149 Bat coe, ky guy, ting vén cho muc dich dam bbdo phat tri6n dy én, mé ban can ho va the ign hop dng 620.750.010.644 544.745.055.602 ‘Tam ting cho nan vién 78.877.051.441 —72.218.182.604 Phai thu tir thu nhap 06 tire - 36.115.522.222 Bat coc a8 thy hién ngha vu tra ll vay 106.387.828.140 102.353.130.605 Phai thu khac 341.535.131.850 __ 546.288.612.633 TONG CONG 3.568.050.247.281 _6.809.970.413,275 Dy phong phai thu ngén han khée khné bi (2.076.947.1864) (62.885.538.299) Trong 6 Phéi thu ngén han khéc tir khéch hang 3.404,925,886.843 6.800.619.065.584 hai thu ngén han khac tir bén lién quan (Thuyét minh s6 36) 163.124.360.438 9.351.347.691 Daihan: ‘Bat coc thué glan hang dai han 177.626.731.826 194.115.824.752 ‘Dat coc thy hign nghia vy trai phiéu 120.190.140.000 120.190.140.000 ‘Bat coc thy hién hop dng hop tac kinh doanh 73.366.827.000 —_73.386.827,000 Phai thu khdc 18,309.230.130 __18.843.910.330 TONG CONG 389.492.928.956 __ 406.516.702.082 (i) Sé dur cudi ky ia khoan phai thu tin dat coc cho mét di tac doanh nghiép dug bao dam bang 109.908.396 c8 phiéu ca mot 16 chitc tai chinh due ném git bi déi téc doanh nghiép 46, va mét s6 cé dong ctia td chic tai chinh 46. Khoan tién nay truéc day dure at ge cho mye ich phat trian mot dy 2n bat d6ng Sdn tlam nang ta thanh phd Ha NO} 36TAp doan Vingroup — Céng ty CP B09a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICFA NIEN BO (tip theo) vae ngay 30 thang 6 n&ém 2017 va cho giai dogn tai chinh sau thang két thic cung ngay 10. = NQXAU No xdu cla Tap doan chi yéu bao gdm céc khoan phai thu thyong mai, phai thu géc va Iai cho vay d& qua han thanh toa: 861 tueng no Téng gi tri cde Khoa pphai thu qué han thanh toan Téng gi tr} cc Khon ccho vay qua han thanh toan Lai vay chua ghi nhén TONG CONG Ngay 30 théng 6 ném 2017, Gia ti 06 thé thu Gid gée di 124.516.109.373 28.922.415.206 96.995.559,956 48,730.656,885 3,970.541.473 : 225.482.210.802 _ 74.653.072.091 Chi tit cc khodn ne qua han chiém ten 10% t8ng ne’ qua han 86i tung ng Cong ty TNHH Thuong ‘mai Dich vw Khéch sen Tan Hoang Minh Cong ty C8 phén Tap doan Bai Duong Cong ty TNHH Mot than vién Thude Id ‘Thang Long Cong ty Cd phan Bu tu’ Bai Duong Thang Long CChi iét cde khodn ne kh6 doi 68 xt Wy: (*) i tugng no Céng ty C6 phn Bb tu Dai Duong Thang Long Cong TNHH Throng ‘mai va Dulich Trang Tibn Nha Trang Cong Ty TNHH Bu Ter va Thuong Mei Topcare Cac Krodin phai thu nde Nay 30 thang 6 nam 2017 Gid ty 06 thé tha Gib gbo nd 87.231.780.861 41,538.943.267 28.052.522.215 6.052.522.215 13.486,666.658 - Nogay 30 thang 6 n’im 2017 Gia th od direc Gié gée xy 41,098.537.541 41.098.637.541 14,452.509.589 14.452.509.589 10.468.046,036 10.468.046.036 1.435.408.069 _1.435,408.069 on vi tinh: VND Nogay 31 thang 12 nam 2016 Gia th 08 thé thu id gbo 163 366.097.494.477 211.425.160.317 99.597.948.254 64.688.505.262 3.170.544.373 : 458.805.887.104 276.113.655.579 Ngay 31 thang 12 ném 2016 Gid tr 06 thé tho Gia gbo 18 87.231.780.861 6.062.246.6083 128.052.522.215 28,052.522.215 135.986.666.658 35.986.666.658 109.818.441.661 109.818.441.661 Ngay 31 thang 12 nam 2016 Gia ti a cree Gib gbe xirly 41,098.597.541 : 14,452,509.589 : 10.468.046.036 : 1.435.408.069 : () Ban Glém dc danh gia cc khoan pha thu nay khong c6 kha nang thu di 37 aNTap doan Vingroup — Céng ty CP B09a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GID NIEN BO (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doen tai chinn sau thang kat thac cing ngay 1". HANG TON KHO gay 30 thang 6 nim 2017, Gis ge 9,703.958.680.777 Bat dong sin 8 ban aa xy dung hoan than () Bat dong san 48 ban dang ay dung Nguyen vgt eu Hang tn kho B6nh vig, su th, xhach san va gian hang chuyén doanh (Céng cy, dung oy Hing tbe ko khac TONG CONG 44.255,076.860.648 162.662.708.320 2.214.390.421.405 403.607.130.802 62.591.433.075.088, 91797273116 (106.474.650.584) (@1.032.440.026) (21.038,783.141) (198.645.973.751) Bon vj tinh: VND Nagay 31 thang 12 nam 2016 id be Dy phong 2.180.104.528.562 (13.837.803.985) by phong = 45.386.442.763.079 : 118.928.525.806 2.097.927.277.737 (62.681.136.250) = 58.263.018.424 z 68,090.140.229 _(20.476.621.206) (96.995.461.541) (*) Trong 46, bat dong sén mua 68 ban c6 gid tr l& 1.290 ty VND. Chi tiét vé viée sir dyng hang tén kho bat dong san khac [a tai sn thé chap cho cac khoan vay va cdc khodn trai phiéu coa Tap doan duc trinh bay tai Thuyét minh s6 26. Chi tiét tinh hinh tang giam dy phong gidm gia hang tn kho: S86 dau ky ‘Cong: Dy phang trich lap trong ky ‘Cong: Mua céng ty con trong ky Trie: Ban cOng ty con trong ky Tre Sir dung va hoan nhap dy phéng trong ky sé cubl Ky 38 Bon vi tinh: VND Cho giai doan tai Cho gial doan tai cchinh sdu théng két_ chinh sau théng két thc ngay 30 thang —thic ngay 30 thang 6 nam 2017 6 nam 206 96.995.461.541 58.478.146.455, 158.545.873.751 72.079.678.374 = §7.083.580.723 (138.837.803.985) (83.157.657.556) 158.545.873.751 (58,478.146.455) 129.173.259.097 oN Ust ~Tap doan Vingroup — Céng ty CP. BO9a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN 80 (tgp theo) v2o ngay 30 thang 6 nm 2017 va cho giai doen tai chinh sau thang két thd cing ngay 12, CHIPHI TRA TRUOC Bon vj tinh: VND Ngay 30 thang 6 © Ngay 31 thang 12 . ‘nim 2017 nim 2016 Ngén han: Chi phi ban hang lién quan dén cdc c&n ho chya ban giao 2.305.214.235.419 1,718.749.696.667 Tra truéc loi nhuan cam két theo Hop déng hop tae kinh doanh va chuong trinh quan ly biet thy 1.081.633.470.746 639.882.103.856 Chi phi 46 ding, dung cu 78,086.924.867 100.963.377.103 Chi phi lai vay tra tree 4.701.017.2830 _45,141.308.506 Chi phi thué thu nhap doanh nghigp tam tinh 596.345.171.414 498.649.303.769 Chi phi trd trude ngén han khde (79.793.816.211 119.638.923.255 TONG CONG Pen AAE TTA ESE ESTs tes Oee Tia 108) Dai han: Chi phi thu d&t trd true 4.193.661.563.949 852.344.458.259 Chi phi stra chiva len. 39,985.313.091 __53,579.631.482 Chi phi cOng cu, dung cu 1.125.875.183.560 1.137.285.673.676 Chi phi tree hoat dong 42.945.009.202 -38.374.812.090 Chi phi thué mat bang siéu thi trd true 6.093.713.021 6.343.035.371 Chi phi tra truée dai han khac 124.127.445.459 164.784.122.282 TONG CONG __2.502.688,228.282 _ 2.252.711.733.160 39Tap doan Vingroup — Céng ty CP B090-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIA NIEN BO (tiép theo) vao ngay 30 thang 6 ndm 2017 va cho giai doan tai chinh sdu thang két thi cing ngay 13. TALSAN NGAN HAN VA DAI HAN KHAC Bon vi tinh: VND Ngay 30 thang 6 Ngay 31 thang 12 ‘nim 2017 néim 2016 Ngan han: Bat coc cho mye dich au te (i) 4,005.199.479,651 4.789,340.371.022 Tai sén ngn han khac 222.330.521.597 222.330.521.597 TONG CONG 4.227.530.001.148 _5.011.670.892.619 Dai han: ‘Bat coc cho myc dich thong mai (i) 4.092.336.527.786 : TONG CONG 41.092.336.527.786 : (i) Trong 6 bao gém: > Khoan dat coc 3.000 ty VND cho cdc cd nhan dé nhan chuyén nhurong 8 phan cia mat cbng ty con hién hou. Khodn dat coc nay khéng oé tai san d&m bao va khong chiu Iai suat; >» Khodn dat coc 836 ty VND cho mét déi téc doanh nghiép theo théa thuan nguyén tée 48 nhan chuyén nhuong nha 6 tai mot dy én bat dong sn tiém nang; » Mot sé khoan dat coc khac cho muc dich dau tu va phat trién mot s6 dy an voi sé tién la 169 ty VND. (i) Bao gdm: » Cc khodn d&t coc 1.092 tf VND cho m@t déi tac doanh nghip vei lai sudt durge xée inh theo lai sudt huy dong tiét kiém ky han 12 thang (il td sau) cua Ngan hang TMCP Ngoai thong Viét Nam, ISi sudt doe diéu chinh ba thang mot ln. Tidn dat coc va Iai coc sé duoc chuyén thanh khodn thanh ton tong &ng voi 10% gid tri rane thu theo cdc hop déng chi tiét dug ky két va thyc hién gita Tap doan va Bi tac doanh nghiép nay. 40 S18 ¥ an aWx Ne w ‘61-98 Yuu pANUL. eA Gz 9S yuu yekmuy. 181190 Wo Kea YUL 20Np eq JUN UEC BA UROP dé. BDO MeILA 1eN UOWN pO "Ken UOUN{ 2g9 OUD dey QUY UES Te} eI YULY NIDY Yup 90 UES Ie; Bur 28 081A, corsce ies 008 ee eavereoe Tesvan e2r 800 Tevez too 08s Trseereoousre — tarosraieeveon Tram ame ‘Sree Yara ees Teraoeere weereisase oO Ia ae (650:178 69») (orsioss 612 8) (isa ec 919 611) (uss66e 6c 8b) (ear ve6'962'900) sree see ez pao oac 186 298 one sig 9b1'16 ‘069'S0¢ 02" 960% Hosen 8162 maT LTTE (es s90'6z0) tizore see) (asezroren se 12590160 919 6916082 91 69 61:92 sg9'rvr 962 Z91 aorvew soe 52 Bow vewezreee (vossew 000) (ose x20 8660) oseuesseza zoo ete e0r es zea eiesores les-zi9 01s 2cz eeeeoosees Tee LU EE treors se) (ozrsz99¢s0) Grrrisvsoren) cox tor ves'se cox 10¥ 68's soo Hie zaL'sre ceases 2091 wm LC oee HOUEECGETIT scree sore er eez ore) ‘roses se) (iua's6e@21 9) (00's 22) (er 266 z06 29) au 9r806"%) rs 212'e82 08) (eo 9e0 942) (use 20010820) oe 992 9968 36969 s20 oze (ure cou'si9s) 998 996 9¢102 Ser 019 206 BEE ore'costerescr zsv'969 0005004 zoorscoraese dovoag tie o19s curso owe seconsoe zom ser ceo ear te (oe ese z90 222) (89 ze 60 2) {pe0'516 026 190 1) (922 905 810 99) (oor zie'tos'sz')) osa'eroesc ior szs 00s Gaz 960 ere sr 998 61S Liss 98 eer» eavzeL ere sor 06 ue Bupe (NA sun uo NHiNa-e608 Taree see sor (avososies) Gorsiexies) (oor zzv ere) (ozo esos) sre sszzaee ere ticzey' ze tresoevoe uty omy DosesrOEr eRe (cov eee se) (20 160 166 02) L9z'8z9 50x02) ore eur escuse orvecy ope ust Sto so6 119192 ‘ud en pu weLeacere (060'46+ 084 02) (ove z99 09 90) (cov ewig ve) pwesozer st nigesozerse £226 100 260308 rerugs (i Guo serzereeosee — Taroaraivesaee wnieeuar ea) (eeu'tee vee) (G00 41 22) (Gee 900 620961) (6o6 112 1202) warren (G06 162°966 692) po zea s0s'1s0) (eve 900 2¢9 2) course usroze) lar 901 e209 36 €z2 240 096 60209 2b» BOE (Gee'tL0:z66'¢08') sue 120 058 08 eo 922 u81 1206 ese zoo eee zre arvzie 60 Pes Luo vsesoo-eov'e ezeesosestor 02 a upp erp fay een wu 999 0898 ‘nga n0 98 sii nH ‘pro 00 98 reoromaa 00 ups vga oD WD (ot gewoon. ng ue Bot Bue 25 og Busou Museu, Buy fsenueD (ot ge wu fra) op pe Buty pa wad “buon C800) “ool sy 6000 Sue, Sangoe3 98 spetoivga coun go yceanpes 29 “pp Bus Bro 2098 sy oma ner 9 9 fuga ura 09 wD (or pep inp us Bug pe Boe ofa a Bu ve pou, 3 9 gm pr DoF Bue pa ys ou Bato fox ‘owen ‘B11 sy 6008 oe, ‘Sam 0095 "1B kN HNIH 1.0H HNIG OO NYS Iv. aaa ‘AeBu Buno ony) 194 BueY) Nes YUIUD Ie] UEOD 1e/6 OUD eA Z.0z WRU g BuELI Of AeBU OA (094) 99) OG NIN VID LYHN dOH HNIHO IL OY9 OYE HNIW LBANHL do Ay Bugg — dnosbit ueop dey.MWS aw ‘92 98 qu ¥phnyy. 21 99 1UO Aeg YULA 26NP UROP de eno NgIUd Yes, UEOU OgO eA Ken UEOLP{ 9FO OUD deYO 94p UPS 18 | YUIY OA YUlp go US Ie BUMP AS O8IA, Wz026 7H 829 HLL EPL YL Ey Too VeeeSeHLE AOS COCs SOF ISTCLOES! —GIEELESSERL vas GOS TALE RR EM — A TTT RTA ETT OTT a a aa aT RATT RE = (ez zez eet) Wwezcezern) 7g i 2 era) eras GEE, ausvreer ESBS aaeawssens inosine bones scans Re, RES, Guteiy’ miu, Wares cvveniise oesems——aeceenanr eer ear'serSor zee t PARLE ORTSD TePeLIS OES SPOS MEr OSL ZOSETSIZCL eeLVeOeE TN HSN LAL LE ‘oo 000 z51) - worones = wos verursey,- : EEE Gauswose REGEES Gowaweer eames eee neseceie wom eee a ey SEE uO (NA ‘up in uo@ NHING-€608 ‘bx19r0.00 98: ‘fango. 9s 1 v99 ia B19 (219m 9 98, 00 A Bug Ar yue4 op wD ‘op Cuan. 6009 weID (646001 op oe} 9 Buoy, (4400 Bug ‘Aine0 20 9S 294 fin uous oF Ln 15, 2 004 mp EG 0 Bus, fx 19n0.n9 95 00 4 Bug 4) yuEUL oD WRI "9p Buu, fx u0a wed ipueny "90 01, ‘yuan Bue ‘exn@p 00 9S 8 uphnb HNIH QAHNIGQ9 NYSIVl “St ‘AeBu Buno onuy 19 Guewy nes yuluo 18} ueop teiB OUD eA JLOZ WEL g BuPIA OF AeBU OFA (02m den) OG NZIN VID .LYHN dOH HNIHO IV. O¥9 OYE HNIN L3ANHL do Aj Bugg — dnoBul, ueop deyBis eee SO SEE Ver 062 Ter Coe Lr Trier ese o0ez (i9'0r6 008 02) (gp 182 See62) (Zor'es8'959-2) (09'291 908) (zo9'e61 10089) bec v9e 91991 osrecr eur zee Lel-use'szo'evy zigtus'eze'vce't BLLGar GOR var EL (ez 199 60% 190) (osa'ev9 zie 296) (120916 200 9824) (600 18 L299) (eg0'8cr 961's51-2) 160616029 L90't 61s 968902 896 veocre are srL vo1'999'er1'¢9) cor 012 95°98! 6b Bugo bps NHING-2608 Nee err ‘tecser Gos ever VOOSSE 1660214 zeausrovv eee Ger tes 622) (o9é 992 896 8) (sz9 818801) (zee'zz0'196'8) ‘set 266 zee 20 be9't02'eek LOE 990'V61'91s'c91 ere'sel's6z rao ‘Soe zeease zelz (oves19819°0) (zs 916-78" 28€'980'¢66 961 bieec'e9s 262 a6y a9e 919 e6y ers Lys 267 9077 Fa igun en 20m Ae res ee eaves ‘Gece e166198 TiS TOSS wer corriz 02) (0e2'266'994 41) or'ese'es0'2) @as'ere zor) (wer'96s'tv0'90) 6689 150 Fr ser eee ers ISL ezv'eaz veL's6b algs6l aze'sze viv 00L0SS 6001 Gia cor vale (292 960 €06 ce) (26909 696 61 (@ez zea ven c¥z) 99'089 1612) (eu1'998 819 222) 290168 120 269 02 206 119'9¢9 >60EL6L90EEL 2991279 409 vor’ SLv BCE DOT SHS vee Liecia tess ‘See Loe TST VOL ‘son ee Lzr SEE (ee 226-2692) (oee'216 1652) esscie recs EFL 909'980 92 govtstvaives oP z6s 909718 er areese Teo prs uSvIsl ve (oss'16¢ 9se'621) (sev'990 06°09) (cez'e2e 905 240 1) (c00'096 09" se) (aces vere 062 000'0re'6ce cov 1g9Z20'L1 000 000.2828 eas zao'rer sez Ie0'00%'@51'Gee'2 ru} UpIY BA en BRO BUN ABP Bunp.s uBANE ‘119M ap 9s ‘bingo op 9s sit ugo in B16 ‘641970 9p 9s 24 wetD (ot gs uw phn) yur now YUP go up 400 A 699 upg op WEIS ‘upg Budi 4] que op 6uou, 8101 we (ot 98 uuu phe) uy nou YUlp go URS e121 FRO] UP ‘Buon 084 neupy 99 Buoy, ‘4 8u0a GugL ‘bingo ap 9s gu oey 1 BID bui900 A 9s (oi gs uu yeh) uty Noy Yup go UpS Je Bes fo) Ue) lioo fj Bugo weg op WEIS) eq buanyu Aj yueu, (vs ge au pho) aug nay yup 90 U9 4480 Bue ‘bingo 2 0s (8 UaKnBN AL NYG Ns ONOG Lys “1 ‘Ae6u Bun onuy ¥9¥ BueU Nes WUIUD 1g] UEOP 1616 OUD eA LL0Z WiEU 9 SUEY O¢ AeBU CeA (o8ui den) OG NIN V.0ID LYHN dOH HNIHO lL YS OYE HNIW LZANHL do A} Bugg — dnouBui, ueop de,Tap doan Vingroup — Céng ty CP B09e-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN BO (tiép theo) vao ngay 20 thang 6 nam 2017 va cho giai doan tai chinh sdu thang két thue cing ngay 16. 17. BAT DONG SAN BAU TU (tiép theo) Gia tri hop ly cua bét dong sén dau tw cia Tap éoan tal ngay 30 thang 6 nam 2017 duoc xae dinh nh sau (i) Theo béo cdo dinh gid dy thao boi mét don vi dinh gid 66c lap: Bat dong sén du tr Ty VND He théng TTTM Vincom Center 14.145 Hé théng TTTM Vincom Mega Mall 3729 He théng TTTM Vincom Office 6.003 He théng TTTM Vincom Plaza 5.557 He théng Vincom + 764 “Trurang hoc che thué 487 Cac bat dong san dau ty khae 390 Xem chi tiét tai Thuyét minh s6 26 vé viéc sir dung bat GOng san dau ty Ia tai san thé chdp ccho cae khoan vay, c&c khodn trai phiéu cla Tap doan va bén thir ba. CHI PHI BI VAY BUQC VON HOA Trong ky, Tap doan 48 vén héa chi phi di vay voi téng sé tién [a 528 ty VND (cho giai doan tdi chinh sdu thang két thac ngay 30 thang 6 nam 2016: 450 ty VND). Cae khodin chi phi di vay nay lign quan dén cac khodn vay chung va vay try tiép cho myc dich dau tu cac dy én bat dong san cla Tap doan Chi phi di vay lin quan dén cc khoan vay chung éuige vén héa duvge xac dinh theo ty Ié vn hhéa 8,36%inam (cho giai doan tai chinh sau thang két thc ngay 30 thang 6 nm 2046: 7,18 pinxam) trén chi phi lay ké binh quan gia quyén cia cac dy an bat dong san. Ty Ie vén hoa duge tinh theo ty Ié lal suat binh quan gia quyén cla cdc khoan vay chua tré trong ky cla Tap doan. 44Tap doan Vingroup — Céng ty CP BOga-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIC'A NIEN 80 (tiép theo) vvao ngy 30 thang 6 nam 2017 va cho giai oan tai chinh sau thang két thac cung ngay 18. CHIPHi XAY DY'NG CO BAN DO’ DANG. Chi tiét cdc dy an xay dung co ban dé dang dai han nhu sau’ Bon vj tinh: VND gay 30 thang 6 nam Noay 31 théng 12 nam 2017 2016 Dy an khu d6 thi Cn Gib ¢) 12.255.849.100582 -12.243.684.997.849 a DY dn Vinhomes Metropolis. 3.827-622.633.648 3.518 540,132.203 fa Dy an Vinhomes Central Park *) 2.996.318.16457 3.529 886.564.685, a iy an cdc knu vu chot gilt! Vinpearliand 41653765 230 617 (639.686.691.495 i (68 dy an vb néng nghigp 1.488.427 083.881 41:276.545.915.977 Dy an Vinhomes Golden River 1.436. 111.698.808 206.036.398.839 fs Dy an Vinhomes Smart City () +1098,231,908 248 989.138.707.862 a Dy én Vinhomes Imperia Hai Phong {398.407.643.312 1.130.456 940277 a Dy én bénh vign Vinmec {856,773,282 607 "499.261.077.964 q Dy an Vinhomes Meloci () 826.385 260.184 823.768 956.048, u] Dy @n khu san Got va Spa Vinpearl Nha Trang 738.170 142.548 546 856 749.478 Dy €n Lang Hoa Tibn Prong (1) 1636,958.608.113 e Dy &n Trung tam noi cho tin lam Qué gla 627.679.654.352 444.292.427.562 Dy an san golf Cbn Au, G&n Tho 582.477.819.605 486.273.968.231 Dy an Vincom Ha Tint 534.403 562.000, 330.726.763.495 Dy &n Vinpeart Phi Qube 435.259.317.255 229,381 568.928 Dy an Vincom Ten Duy Hung 428.118.230.304 423.119.290.398 Dy an Vinpeari Quy Non ¢*) 414.201.946.690, 413.960.208.042 Dy an Vinhomes Gardenia (*) 372.230.921.165, 310.114.974.026 Dy din Vincom Hung Vuong, Hub 275.704.481.355 185.547.205.582 Dy an Lang Van 271.002.478.855 269.548.570.195, Din Times Cty Park Hill) 267.701.311.281 203.234.960.768 Diy an cng anh khach qubc t& 260.076.847.787 254.588.113.778 Dy an xy dung cai tao chub situ th Maxima 249.054.700.018 173.679.008.391, Dy an Vincom Bac Ninh (*) 290.868.150.681 292.984.483.570, Dyn Vincom Thanh Hoa 739.476.256.819 116.608.455.745 Dy an Vinnomes Skylake (*) 234.114.411.619 : Dy an Hon met (*) 232.663.394.208, 230.209.988.419 Dy &n Vingearl Condotel Nha Trang 224.507.426.113, 139.354.536.405 Dy ain chudi siéu thi Vinmart, Vinmate 219.194.084.273, 181.263.384.228 Dy an Ngoi so phuong nam (*) 499.272.511.068, 169.272.511.069 Dy &n Vincom Quing Binh 170.816.260.388 79.922.045.343, Dv din Vinhomes Green Bay (*) 168.554.012.031, 7.901.749.3758 Dy an Vinhores Dream Land 111.026.127.198 108.044.747.462 Dy an Vincom Ha Narn 102.373.424.158 81,799.536.519, Dy an edi tao oa trung tam thong mal 71.750.316.195 40.843.243.777 Dy an Hoa Mal 63:465,303.210 663.258.538.410 Dy an Gidng Vo 61.379.558.275 148.202 427 582 Dy &n khéch san bénh vién ISADO 60 562.982 208 60.562.932 208 Dy an Subi nude khodng Tuyen Quang 58.080.210.087 Dy &n Khu a6 th sinh thal ddo Vo Yen. : 901.924.290.619 Dy &n Vincom Vieh Long 262.530 998.697 Dy &n Vinpearl Hoi An Dy an Vincom Yen B8t 192.304811.149, 47077770820 Dy an Tay HO View 168.954 400.909, Dy &n Vinpearl Cita Hi 140.876.937.416 By dn Vincom Tra Vinh : 139.556.966.057 Dy an Vincom Hau Giang : 116.769.011.486 Dy an Vincom Nam Long +104000.000.000, Dy én Vinpear Cia Sat : 8.314.018 516 Dy An Vineom Rach Gis -Kitn Gang 5 80.001588.776 Dyan céng He Long - Bén Doan 67.452 394.037 Dy an Vinpearlland Gia Sét : 40.445 542.408 Cac dy an Khe __1.41a.467.584.776 621.002.818.487 TONG CONG 36.965.697.098.264 __33.991.567.285.462 (7) Chi phi xay dyng co ban cdc dyn trén bao gém ca phan gi phi phan dé tir giao dich mua nhém tai s&n. Xem chi tiét tai Thuyét minh s6 26 vé vige si? dung tai sdn dé dang dai han la tai san thé chap ‘cho cdc khoan vay, cae khodin trai phiéu cla Tap doan va ben thir ba. 45Tap doan Vingroup — Céng ty CP B0Ga-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN 80 (tgp theo) ao ngay 30 thang 6 ném 2017 va cho giai doan tai chinh sau thang két thie cing ngay 48. CAC KHOAN BAU TU TAI CHINH DAI HAN 49.1 Bauty vao cong ty én két va gép vén vio don vi khac Bon vi tinh: VND Thuyét gay 30 thang 6 Ngay 31 thang 12 minh ‘nam 2017 nam 2016 (Trinh bay lai) ‘Bau tu vao cdc cbng ty lien két 19.1.1 3.384.877.738.464 1.730.283.476.020 ‘Bau tu gép vin vao don vi khac 19.1.2 1.935.598.636.008 1.616.241.288.531 Du phéng gidm gid du ty dai han (7.517.024.997) _(56.192.900.196) TONG CONG 5.312.959.349.475 _3.290.331.864.355 46ee eee eee “a ‘29ND nud Yo Na A Bugo 10q 16 WeU neryd Yes ‘ugount jou ouo deus gun gp Uenb Ua YI LO} en UBANb UDI UEUd BugnY dénP UROG dey EW UE AAP Dg WOW OW BUN Ns Bue UEC de ‘ed IROON 19p Ket Buouy 29ND nud Yol| Na UgLA YEU EA 1ud 216 Bug) 19 8] naip ugA Bue] ap yueY feud 29ND I 1B UEOY ep UBOP de L "L407 WeU p BUEWI OZ KEEN 8) gg UeUd gO Ay BugD BuoH, UROP de. eNO NY QS 41 Mt 'KeU Yop OBB ENE) ANA AY $O6'L ‘Ud UO MG UBLA Bud BA eG UEUS gO AG BUED ep UEUS gO 000'00S'06L WALI UDA dob ‘9p uaiu eni6 yey doy YUeop YuIy udp joy enb Jay O89 OF OBA UeYU IB 26ND ep GNA A 08 eI Agu Budnyu ugAnyo Yoip oe16 «2 Ie UBOYy “‘UROD 21 eno 19} UB} A) Bugo e| Ugo BuYy YURUL BUEN, 9D dubu sy UROP dL A BuCD ‘Op CBU Z'b OS Yul JeAnY 1} Ae YUL AYU YUeY| Buns, 20 84Bu fyi ueOG de A BuED eno UgUA 99 9%6'6z Od UO! 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THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN 80 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh séu thang ket thuc cing ngay 19. 194 19.1.9 CAC KHOAN BAU TU’ TAI CHINH DAI HAN (tiép theo) Bau tw vao cong ty iu tu vio cde céng ty 1lén két (tiép theo) gay 30 théng 6 nim 2017 $6 06 phibu Gié ti (VND) pphé thong Cong ty C8 phan Giéng vat rnugi Ha Ngi 677308 ——_-47.906.397.351 Cong ty C8 phan In sch Viet Nam 297.500 4.931.440.039 Céngty Dulich Pho Quéc ——«226.000.000 2.376,680.080.815 Gong ty 08 phén nue sach Vinaconex 21,800,000 874.327.168.973, Cong ty C8 phn Cng Nha Trang 7.492.240 81.092.711.286 CCéng ty Tap doan Ky nghé G5 Trrong Thanh : : TONG CONG 3.384,877.738.464 49 n két va gop von vao don vi khac (tiép theo) BO9a-DN/HN Ngay 31 thang 12 ném 2016 86 c6 phidu ‘phd thong 677.306 297.500 34,500.00 21,800,000 7.492.240 43,233.00 (Trinh bay ai) Gi ty (VND) 47.654.104.725 4.738,940.039 492.139.241.524 872.488.610.368, £80,262.801.920 232.998.777.446 41.730.283.476.020 MORNEWAN BY AST (e6r008z61'95) bes'eaz' Wwe 919° (96100826195) 000'000'0s'evy 000002 Ler'¥z (000'099'690' 1 284'669'120 12s 96°62 L9P LE 000'000's6e'zss (000'000'000' (000'000'00" 24 (ANA) Buod.tig (ANA) 296 eID ost 26 oz'st oo'ot oor ase (%) gy 9s a1 Au 99 Bubny 9s Bupud.Ag 0 08't0z"t 900;00'S (000'000°0s ‘00°08 00'00r noma Ger Fea wus) 9102 weu zt Bupin Le AON og (z86'v20'L1s'2) goo'ses"86s'se6"F 9NOD ONOL ie ‘oooNC'SON'soL 05's o00's61 (8) uusno Ain At B99 o Lv Lv6'680159o¥'9h 0 (ay sowouin ‘sq Ai ven Ay BueD 000'000'009'%2 20" 08'102" CoeMiA Ai 6409 7 c00'08s'69r'sy 0" 010809 WAW A 8490 ; fe1'860'LL0'L2s 296 8u9g ugIA 900N A Bue (les v20Lis's) eveeztz9v.Lt OZ'Sh 06 Wt HHINL. uueop u9r1 A Bug a o0'000's6e'z95 00'0 ‘000'000'03 WEN 121A ‘eu yea k: Bug BuoL a : Buotid ven, 6udny BUEN Up eld ueud 90 A} B40 a 00'000'00r% zee 00000 au yueW Buout uuphnuy wets 90 A) Bed (ann) (awa) 9p6 e19 —(%6) nod g0 nay es 41 6udn) 9s ‘Lioe wigu 9 Buey OF AEN nes YU L10z weU 9 BueLA O€ AeBu 121 2etD Ay Bugo ago eno NgIUd go OBA UROP de. end m NED UBOUY 229 19N IHD NH/Na-2608 2pyy iA uop opA ugA dob. neg (coun don) obu Ia wop o¢A ugA doB eA 39H UA AG BugD OBA. NEG (oot doa) NWH IY HNIHO IV. AL NYG NYOHY 9¥D. ‘KeBu Buno onut zreL ver 6 1 BUEUY NES YUIYD 1e} UBOP 1eI6 OUD eA ZL0z WU 9 BEL O¢ AEBU OBA (9241 d9n) OG NZIN VID LYHN dOH HNIHO IL OvO OVS HNIN L3ANHL do fy Bugg — dnouBui, ueop deyTap doan Vingroup — Céng ty CP. BOGa-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIA NIEN 80 (tép theo) vao ngay 30 thang 6 nm 2017 va cho giai doen tai chinh sdu thang két thd cing ngay 49. CAC KHOAN BAU TU TAI CHINH DAI HAN (tiép theo) 19.1 Dau tu vao céng ty lién két va gép vn vao don vi khac (tiép theo) 19.1.2. Bau tu: gop vén vao don vj khac (tiép theo) @ (ii) (iy (ivy w) Day Id cc cong ty tréch nhiém hou han. Ngay 15 thang 6 nm 2017, Cong ty Cé phan Phat trién Nang Ivong Thuan Phong 44 théng qua viéc gidi thé cong ty, qua d6 Tap doan sé nhan dug phan vén cén lai tong ting ty 1é s6 hou sau khi Cong ty nay thanh Ij t8i sén, thanh tod cac khoan ng va cc chi phi gidi thé khac. Khoan [6 thr giao dich nay I 857 trigu VND 4a dugc ghi nhan vao bao co kat qué hoat déng kinh doanh hep nhat gia nién 49 (Thuyét minh sé 31). Vao ngay 30 théng 5 nam 2017, Tap doan da hoan tat viéc gdp vén tong duong 380.000 o8 ph&n theo ménh gid vao Céng ty C6 phan ThOi trang M.Y.M. \Vao ngay 8 thang § ndm 2017, Cong ty TNHH Bat dong san Vinhomes 1 48 duoc sap nhap vao Céng ty Quan ly Vinhomes theo h¢p ding s&p nhap duoc kj két clung ngay. Theo dé, ty Ié Io’ ich cla Tap doan trong Céng ty Quan ly Vinhomes sau sap nhan tang len thanh 16,4% nhu trinh bay & Thuyét minh s6 4.2. Trong kj, Tap doan 43 hoa tat viée nhan chuyén nhurgng 195.000 o& phan cia Cong ty C6 phan Vudn Tha My Quynh tir mét cé nhan véi téng gia phi la 105 ty VND. Qua giao dich nay, ty I loi ich clia Tap doan trong Cong ty nay 18 19,5% 19.2 Dau tu nam git dén ngay dao han Bon vi tinh: VND Nagay 30 thang 6 Ngay 31 thang 12 nam 2017 nm 2016 ‘Trai phiéu dai han (i) 70,000.000.000 __70.000.000.000 TONG CONG 70,000.000.000 ___70.000.000.000 w Day [a khodn dau tu vao trai phigu cla Ngan hang TMCP Ngoai thong Viet Nam. Day 12 loal trai phigu khéng chuyn adi, khong c6 tai sdn dm bdo. Trai phiéu nay dug phat hanh vao ngay 25 thang 11 ndm 2016, voi thoi han 10 ném, ménh gia 100.000 VNDitrai phidu. 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O¥9 OYE HNIN LAANHL NHING-2608 do Aj Bugg — dnosBul, ueop dey‘2BYY UOO Ay Bugo 0 ‘YesdulA, Ay BUOD oeA deyu des oOnp ep BUEN eG LeaduIA A BUOD ‘/ OZ WeU BuO, ‘2euH YOO Ai Bugo OW "WEN UAW HeISy WODUIA A} BuED OBA deyU des oOnp EP BUCUA Uy A Budd ‘ZL0z WEL BuO, ‘Oey uod Ay Bugo yOu ‘ooguIA A} Bugg oe” deyu des 26np ep uly BueoH eA Bue, Bug} eoH A} Bugg ‘g}0z we Bucl ‘2BUN{ Uod Ay BugoI0W ‘soIeLIUOOUIA AY BLED OBA deyU des OOnp ep WEN 181A KEW IEG BUEN LoUL ew BuOMUL UAIA UURLA TOW HHL A Bu90 ‘SLoz WEL BUO!L ‘22Uy UoO A Bugo OW "WEN URIN HeIeY WCdUIA Ai BUD oen deyu des COND ep eID YUPUD Na yoid Jew BUONYL MEG HHNL Ai Buy ‘sLOZWEU BuOLL ‘fy Bugg on deuu des 98n9 ep ‘u0d fy Buco “Ate M4 BuOD,) Add lew BONY, en nj ngG UEUd gO A BUDD ‘ELOZ WEY BuO! «) (0a den) WW ONO.NHL FHLLOT “02 AeBu Suno onuy 9H Suewy nes yuIyo eh UBOP 116 oYD eA 1102 WRU g UPL) OE KeBU cen {oa dea) OG N3IN VOID LYHN dOH HNJHO IL OY9 OY HNIW L3ANHL NHING-e608 do A} Bugg — dnosBui, ueop de, WAN KSTap doan Vingroup — Céng ty CP B09a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN 80 (\ép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két hic cing ngay 21. 204 21.2 PHAI TRA NGUOI BAN VA NGUOI MUA TRA TIEN TRUOC NGAN HAN Phai tra nguoi ban Bon vj tinh: VND Ngay 30 thang 6 ném 2017 Nagay 31 thang 12 nm 2016 Gié ti 86.66 kha nding Gib 88.06 kha nding td no trs.ng Ngan han Phai trd cho ngudi ban 6.920.327.731.185 6,920.327.731.185 6.452.935.402714 6452.935.402714 = Pha tré phi mdi gid, tur vén, quan Wy bat dong sin tir mot a6) tacdoanh nghiép 920.499.910.299 920.490.910.289 678.405.553.352 675.403.552.952 = Phaitré abi tverg khic 6.008.827.620.962 6 008.827.620.952 6.777.891.849.362. 5.777.891.849.362 hai tr cho cfc bén lign quan (Thuyét minh 6 36) 2.473.201.000 __2473.201.800 __§.218.836.889 __6.218.695.850 TONG CONG 6.931.800.992.905 _6,934,000.932.905 _6.458.154.258.573 _6.458.184.296.573 Nguoi mua tré tién tree “Thanh toan theo cdc hop ding chuyén nhugng bat déng san dé ban ‘Thanh toan theo cdc hop dng khac Tam tng tir hoat dong téng thau xay dung Tam dmg ter hoat dong cung cp dich vu nha hang, khaéch san Tam ting to hoat dong cung dp dich vu anh vién Tam tg tr hoat dong ban 18 Tam img ti céc hoat dong khéc TONG CONG Trong 06 Nguoi mua tra tién truée Cc ben lién quan tra tién trade (Thuyét minh s6 36) Bon vj tinh: VND Ngay 31 thang 12 nam 2016 Ngay 30 thang 6 nim 2017 58.349.714.771.398 46.746.483,533.640 814.599.309.553 790.797.335.008 (587.087.892.005 539.215.154.107 154.633.586.159 161.314.596.506 42.547.04.694 19.064.118.501 19.266,660,994 51.211.161.868 222.912.607.823 26.143.872.704 59.164.314.080,951 _47.537.280.868.648 59.164.314,080.951 47.534.886.821.745 - 2.394.046,903 Se a neonTap doan Vingroup — Céng ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUIA NIEN 80 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh séu thang két thic cling ngay 22. 23. THUE VA CAC KHOAN PHAI NOP NHA NUOC gay 91 tndng 12 ‘Sb phat shh sbaingp ini 2016 ‘ony 107019 Phil nb “Tho gi tr gia ting 519.145.459.008 1720600590778 (2.008974.857.554) Thu hu aha dean ahi 1279432294001 1.601514620012 (1.981 326 760.894) ‘Thus tu ahdp cénhén "6895584490 "318.046 319679 (916.741.158.047) Tibn sir dung at va tibnthué lt phdi nop 6474528647601 505.441.800.587 (3.960976075243) “Thus va fe knodn pha MpNnasudeense ___274865.214685 _60:03505.424 __(68615:620248) TONG CONS 7366546993.741 _4.504808.804.849 _(8.206.634460.996) Naty 91 thing 12 Séph sinh 6.8 thy rim 2016 og ky ‘rong ky haitha "Thu thu ahgp doanh nghigp née toa 45050552224 32000082.351 (12044 694524) “Thud va ae Kron thu Na née hac -66406.963:184 __3.960041.508 __(40006.965.085) TONG CONG 191457.535.408 _7.068.123.049 __(61.848.967590) CHI PHI PHAI TRA NGAN HAN Naay 30 thang 6 nam 2017 (Chi phi tal vay trich treée 1.267.819.968.723 1 Chi phi xay dung trich true 5.082 520.467.5695. Chi phi moi gid trich true 356.044.185.443 Loi nhuan cam két trich true theo Hop déng hop tac kinh doanh va chyong trinh quan ly biet thy 738.268.284.735 (Cc khoan chi phi phai tra khac 476.997.178.882 TONG CONG eaisoe Trong d6: Chi phi phaitré.ngdn han cho bén lién quan (Thuyét minh s6 36) - hi phi pha tré ngén han khéc 7.921.650.085.352 8 55 B09a-DN/HN Bon vi tinh: VND gay 30 hing 6 nim 2017 230.871.155.218, 1.029,620.086.119 168,260.546.121 2orecenari91s _27.473100221 3.374.719.57.694 gay 30 thérg 6 ‘nam 2047 36.415.000.081 21.262.661 718 56.677.661.767 Bon vi tinh: VND Nogay 31 thang 12 nm 2016 205.242.481.968 825.575.368.830 424.688.008.516 299.083.263.076 __ 899.772.761.485 161.883.875 351.047.955.645 103.213.928.230 SANSTap doan Vingroup — Céng ty CP Boge-DNIHN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICPA NIEN 80 (tigp theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh su thang két thee cung ngay 24, DOANH THU CHUA THU HIEN Bon vj tinh: VND Ngay 30 théng 6 Ngay 91 thang 12 nim 2017 nam 2016 Ngin han: ‘Doanh thu chwa thyc hién tt dich vu gido duc 511.483.328.407 374.544.782.280 Doanh thu chu thuc hién tir dich vy quan ly ccho thu bigt thy 507.755.696.450 281.220.641.246 Doanh thu chua thye hign tty dich vy cho thué van phong 24.953.792.396 24.775.727.931 Doanh thu chya thuc hign tir dich vy du lich, kihdch san va giai tr 227.286.027.998 284.235.383.964 Doanh thu chua thye hign tir chyong trinh khdch hang than thiét Vingroup Card 192.646.058.863 122.751.203.234 Doanh thu chua thyc hién tu dich vy Khao 62.331.738.976 __51.310.830.403 TONG CONG _1.516,356.643.090 _1.138.838.659.058 Dai han: Doanh thu chva thc hign tir dich vu giao due - 9.806.280 Doanh thu chua thye hién tur dich vu quan iy cho thué biet thy 4.149,371.286.180 2.286.854.496.566 Doanh thu chura thyc hign tir dich vu cho thué van phong 37.041.049.167 _57.194.087.287 Doanh thu chu thy hign tir dich vy khac 54.128.891.679 __45,706.191 TONG CONG Trong 06: Doanh thu chua thuro hign voi céc ben lien quan (Thuyét minh 86 36) 77,323,396.713 _81.871.768.284 Doanh thu chua thyc hién voi cde bén kh 4.163.217.889.313 2.307.892.813.198Tap doan Vingroup — Céng ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GIA NIEN 90 (tiép theo) vo ngay 30 thang 6 nam 2017 va cho giai doan tai chinn sau thang két thu cing ngay 25. 25.1 CAC KHOAN PHAI TRA KHAC Céc khoan phai tré ngan han khéc Tién thu tt cac hop dng dat coc, vay von va hyp déng khdc lién quan dén céc dy an bat dong san (i) (Cac khoan phai tra ngén han knéc Dat coc tu khach hang thué phai tr trong vong 12 théng toi (Thuyét minh s6 25.2) Bat coe cho hoat dong dau tu (i) Céc khodn thu ho phai tra C6 tire pha tra Béo hiém x8 hoi phai nép hai tra khaoh hang do hay hop dang Quy bao tri cin hd gil hd khdch hang Phi tr& phat sinh ter hop déng hop téc du w Phai tré khéc Trong dé: hai tr ngdin han khéc hai tra ngn han khac cho céc bén lién quan (Thuyét minh sé 36) () $b du cubi ky bao gém ‘Ngay 30 thang 6 ‘nm 2017 17.698.529.333.660 4.247 084.926.7468 130.423.675.816 1.685.025 .035.598 311.841.684.783 682, 253,523.59 24, 288.433.628 16.821.781.814 548.916.370.288 318.657.627.938 _ 528.856.793.262 21.945.614.260.406 21.244.511.100.478 701.103, 159.928 B09a-DN/HN Bon vitinh: VND Nogay 31 thang 12 nim 2016 16.724.175.440.632 3.744,381.415.164 142.961.783.374 2.270.266.929,290 67.703.284.120 385.018.955.101 16,063,818.195 78,482,282.119 490.190.298.633, 293.694.064.332 20.468.556.855.796 19.763.143,968.574 705.412.887.222 » Bao gdm cc khoan dat coc va cdc hop ding vay von voi ting sé tién 17.47 ty VND lign quan dén céc dy dn bat dong san cia Tap doan; » Khoan gép vén vai tng sé tién la 221 ty VND tir cdc déi tac doanh nghiép theo Hop ding Hop tac Kinh doanh cho viec phat tin va xay dung Dy an Vinhomes Central Park, (i) $6 du cubi ky chi yeu ba0 gdm > Khodin dat coc voi sé tién 882 ty VND tir mot d6i téc doanh nghigp 68 mua cb phan trong cac khoan du tu duoc ném gitr béi Tap doan;, > Khodin dat coc v6i sé tién 528 ty VND tir mot d6i tac doanh nghiep a d&m bao nghia vu theo hgp déng hop téc kinh doanh v6i mét s6 céng ty con hign hau ca Tap doan; » Khodn d&t coc voi sé tidn 276 1) VND tr mét d6i tac doanh nghiep 68 mua cb phn trong mét khoan dau tu dai han nam git? béi Tap doan. 57Tap doan Vingroup — Céng ty CP 809a-DNIHN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN 80 (\iép theo) vao ngay 30 thang 6 nam 2047 va cho giai dan tai chinn sau thang két thie cing ngy 25. _ CAC KHOAN PHAITRA KHAC (tiép theo) 25.2 Cac khodn phai tra dai han khac Bon vi tinh: VND Ngay 30 thang 6 —Ngay 31 thang 12 ‘nim 2017 ndim 2016 Dai han Cac khodn dat ogc tt khach hang thué 777.861.059.813 747.240.797.624 ‘Céc khodn dat ogc tir khach hang thué hai hoan tré trong veng 12 thang t6i (Thuyét minh 86 25.1) (130.423.675.816) (142.961.783.374) Cac khodin phai trd dai han khéc 15.309.318.003 ___35.840.036 692 TONG CONG 862.746.702.000 640.119.050.942 586s UGLOSLOVT LEE ASL OSLOrS HEE (veLIOT LE HE'S) LOCO MELEE TL vEvESHZS90sS PeoEST zs9'06gS oop 0000007290 — OOD DDT D00Z80'E zeelaveeseee'l — zee'isyeev'eee'L U8GGO6 vEZOSLY —L65'6EE VET OBL'Y sorsoe sss 920% ger SOrga99807 ou en Sugu pwio9s in 219 (Wao a00 CN rE OoO;COT 00 TEE Y (wzu'909 2086881) Le8zaz yl oes (000'000':000000%) zee uz ess oLez (o00'000'vzr oer) vacezgeis'ere't 4 5u0n wep ‘4y 6uay Buel z92 sesoseer er, sezsoeeererL LL 97 sezeLewelee Sezer zavELEe Zee verzegouvese —valzegorvece be 92 ou ey Bugupwig99s ly BID 2102 wieu 9 Bupui o€ AeGN GNA -yun IA uog NHINa-2608 y B01, ‘9102 weu 21 Buel 16 AeBN ‘NO ONOL ou wey ugbu ken Suey ugBu vey up hen uy u2y upp yuey oud ngiud a ea u2y ugp Gueu uig6u uey ep Aen by upBu du en ken ON WA AWA vee "9% ‘eBu Buno onin 39x BUEYI NBS YUIYD Ie) UBOD 1816 OUD eA L10z WRU ¢ BUY OE KeBU CER (0249 dn) OG NIN ViNID LYHN dOH HNIHO IYL OYO Oy HNIW IBANHL dO Ay Bug — dnouBul, ueop dé,Tap doan Vingroup — Céng ty CP BO9a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICA NIEN 0 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két thée cing ngay 26. 26.1 26.1.1 26.1.2 VAY VANQ (tiép theo) Vay va ng ngan han (tiép theo) Vay ngén han ngan hang Chi tiét cdc khodin vay ngdn han tir ngan hang duge trinh bay nhu sau: gay 30 théng 6 nm 2017 Ta - sén im Bén cho vay EUR VND () __Ngay ado nan _Laisuét _ bdo Tw ngay 3 thang 7 Ngan hang TMCP nam 2017 dén ngay goal thvong Viet “14 thang 6 nm Nam 15868.719 413.022.274.801 2018 3.8%Insm —() Ngan hang TMCP Ky Tar ngdy 29 thang 9 thurong Viét Nam nam 2017 aén ngty 29 théng 1 nam 411.141.4650 292.120676.599 2018 3,8%Inam ‘Tur ngay 16 théng 410 nam 2017 gn ngay 15 thang 1 42.678.743,084 nam 2018 3.5%nam To thang 10 nam 2017 abn thang § 19,370.186.858 nam2018 —5%inam Gi) Ngan nang Tuc, . ‘lu ty va Phat trién Naay 30 thang 10 Viet Nam 39,318.878.600 nam 2017 6,5%inam Gi) Ngan hang TMCP Tur thang 8 nam Tién Phong 2017 dén thang 9 236.756.310.425, nam 2017 6,9%Indim (iv) Ngan hang TMCP Tu thang 9 nam Vigt Narn Thin 2017 dén thang 10, Vuong 316.265,395.075 nam 2017 6,2%Inam —(W) Ngan hang Maybank viet Nam 24.206.986.800 Thang 11 ndm 2017 6,5%inam (Ww) TONG CONG 41.383.739.451.332 ()) Tai sén @dm bao cho cho khoan vay nay 1a mot s6 ob phidu quy clla céc ebng ty con (Thuyét minh 86 28.5). (i) Khoan vay nay duge bao lanh thanh toan béi Tap doan. (ii) Khoan vay nay éuge bao lanh thanh toan béi Thu tin dung khong hiy ngang cla Tap Goan, (iv) Cc khoan vay nay khéng cé tai san dam bao. (*) S6 du VND tai ngay 30 thang 6 nam 2017 dé triv chi phi phat hanh khodn vay. Vay ngén han khéc Khoan nay bao gdm cac khoan di vay tly mét d6i tac doanh nghiép voi Iai suat 7%/nam, thoi gian dao han ti thang 10 nam 2017 dén thang 4 nam 2018 va khdng C6 tai san bao Gm 60YSU ~~ Foseas'sze esr ve vowosorrexrze loroeorerelzze (evezzozF LVS) 9¥YO0S9SY 180% Pos'eossze est ve BSLOSLIOS SIGE OGLOGLSSSSISEL (HETEPEZOL ZTE) EZIZET LLIN GET erGOSSSCE EC GEz'erT OEE SCC CZ leeeeerecisy —Lzweeezaz' Ise ——_—(000'00000%) hovzor'oL0% cer Leseis'sry oz Lev aLo Gry ZAVGS LI ISLY TVG LOIGL'S (PATELVESDOGTT) ZOSIZBOESZ —«ABLIVEITEROL vee'ULeLZeeEOL oupn ou en Bueueui999s NBD 4 Buon we! 44 6u0n Bue Buguewroogs Mn eI0 7102 wieu 9 Bue 06 FeSN ‘i BuO 9402 wieU eb BuPUI LE AREN NA :yun tA uo: NHING-2608 ‘NGO ONL zee yueu oud natyd ea. ad 9p uphnyo fen UBOLD Lzee buey ebu vey rep Aen yuna phn, uby rep du ea ken (eu dea) ON WA AVA z9z “9% >, BURY NES YU}YO 16} UBOP 12/6 OUD eA J1.0z Wet 9 BueUI O¢ AeGU CEA OG NJIN VID LYHN dOH HNIHO ly.L OVO Oy HNIW L3ANHL do Ay Bugg — dnoBui, ueop deyTap doan Vingroup — Céng ty CP BOGa-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICA NIEN 9 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két thc cling ngay 26. 26.2 26.2.1 VAY VA NQ (tiép theo) Vay va ng dai han (tiép theo) Vay dai han ngan hang Chi tiét cac khoan vay dai han ti ngan hang dug¢ trinh bay nh sau: INgay 20th 6 nim 2017 i an Bon cho vay uso VND (*) _ Ngay do han Laisubt ‘bdo aia TMOP Ngosi Lal sudt huy déng eee wt kgm oi vor wo eed F 2.712800.200877 drsctang ca Trong avy Tring Tim waged ileus dai han dén 2017 dén thang —_bién 6 3%/n&m han tré (718.541.305.468) 10 nam 2025 Gén 3,5%inam 0 Neinhine Thuong ve a gut ng yn og nem ea Meas) ‘Tw thang 8 nam khach hang ca Trong dé: vay 2017 den nhan ky han 12 dai han dén ‘Thang 11 ndm_— thang tra lai sau + han tra (855.800.000.000) 2018 bin d6 3,5%/nam wa Li suat huy dng. tit kigm didi voi Natnhing eS TMCP Bau ty: nhan ky han 12 ‘va Phat trién ‘Thang 12nam_—théng tra lai sau + are aun.ta.100.005 iat au ce sense a Kain vey MMB” soowon0c0 685088887520 ng nam Trong dé: vay 2018.dén —_LIBOR d6i voi ky dai han dén ‘Thang 7 ném_ han 3 thang +bién is (s12325000.000 Sen nena Wy) Khoan vay ‘Thang 10 nam Lai suat chuyén doi 20,000.000 __ 451.287.339.819 2019 8,75%Inam_ Ww) aes 2.203.155.300.043 Tong a: Pee estan s2mneo.eosst1 ets én han tra (2.086.666.305.468) (*) $6 dur VND tai ngay 30 théng 6 nam 2017 da trévchi phi phat hanh khoan vay. 62Tap doan Vingroup — Céng ty CP BOSa-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN 80 (tiép theo) vao ngay 30 thang 6 nam 2077 va cho giai doan tai chinh sau thang két thae cing ngay 26. 26.2 26.2.1 VAY VA NQ (tiép theo) Vay va ng dai han (tiép theo) Vay dai han ngén hang (tiép theo) (Vay ter Ngan hang TMCP Ngoai thuong Viet Nam Tai sn thé chdp cho cdc khosin vay nay beo gdm quyén si dung dét va mot s6 tai sn tn at d6i voi mot 86 Khu d&t ata hop phan Dy An Vinhomes Cental Park; mot phan tal sén va ‘quyén thy huzéng bao hiém cia phan tai san nay trong Khu nghi dung bién cao c&p Vinpearl Ha Long; may méc thiét bj dung cho hoat dong kinh doanh thudc sé htru ciia siéu thi Maximark quan 2 va toan bé tai san gan lién voi dy an can hd HomyLand 2 cilia Céng ty An Phong (tude day [a cong ty con, 44 sép nhap vao Céng ty Vincom Retail Mién Nam vao ngay 3 thang 4 nam 2017), (il) Vay tir Ngan hang TMCP Céng thuong Viét Nam Khoan vay nay duge bao dam béi tai san gén ign v6i dat hinh thanh trong tuong lai lé toa Landmark 81 (ngoai trir phan cn hd), quyén phai thu tlr mot s6 toa can ho khac thude du én Vinhomes Central Park va mot s6 cB phiéu quy ca Céng ty uoe ndm gitr bai mot s6 cong ty con (Thuyét minh s6 28.5). (iil) Vay tor Ngan hang TMCP Bau tu va Phat trién Vigt Nam Tai sin thé chdp cho céc khodn vay nay Id Bénh vién Ba khoa Quéc té Vinmec Nha Trang (iv) Khoan vay hop vén Khodn vay nay éu¢¢ gii ngan bdi céc bén cho vay ban dau bao gém Credit Suisse AG - Chi nhanh Singapore, Industrial and Commercial Bank of China Limited, Maybank International - Chi nhanh Labuan va Taipei Fubon Commercial Bank - Chi nhanh ngan hang née ngoai v6i tong gia tr I2 300 trigu dO la My, ug gii ngan lam hai lan vao ngay 11 thang 7 nam 2016 va ngay 8 thang 9 nam 2016, Tai san dam béo cho khoan vay nay la mot s6 o6 phiéu phd thong cua mot s6 céng ty con durgc ném git bi Cong ty va mot ca nhan khdc. Tai ngay 11 thang 1 nam 2018, Cong ty phai hoan tré 7,5% géc vay cia khoan vay hop von nay. () Khoan vay chuyén d6i voi Credit Suisse va WP Investments Il B.V. (‘Warburg Pincus’) ‘Day la cac khodn vay tir Credit Suisse va Warburg Pincus theo cac Théa thuan vay chuyén, 8i gira Cong ty Vincom Retail, céng ty con, v6i hai d6i téc nay ky trong nam 2013 va 2014 \v6i gia tri lan Ivot la 15 trigu do la Mj va 5 trieu 46 la MY, tong dong voi 341.850.000.000 \VND va 113.980.000.000 VND (cha tri chi phi di vay phat sinh). Cac khodn vay chuyn di nay chlu [ai suat 8,75%In&m va c6 thé chuyén dBi mot phan hoae toan bO sang cd phén wu ai cla Cong ty Vincom Retail sau 3 thang bat dau ké ti thoi dim s6m hon gia (i) ngay hhoan tt cudi cling ola giao dich phat hanh c6 phan wu dai boi Cong ty Vincom Retail cho Credit Suisse va Warburg Pincus; va (i) ngay 31 thang 3 nam 2014. Bén ngay 30 thang 6 nam 2017, khodn vay nay chua duxge chuyén 66i thanh cB phan wu dai cia Cong ty Vincom Retail 63Tap doan Vingroup — Céng ty CP B09e-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN D0 (tip theo) vo ngay 30 thang 6 nam 2047 va cho giai doan tai chinh sau thang Ket thue cing ngay 26. VAY VANQ/(tép theo) 26.2 Vay va ng dai han (tiép theo) 26.2.2. Tréi phiéu doanh nghiép Bon vi tinh: VND Ngay 30 thang 6 gay 31 thang 12 ‘nim 2017 nam 2016 Trai phiéu trong nue 28.366.200.780.755 27.309.673.270.524 Trong dé tréi phiéu dai han dén han tra (4.790,234.999,997) (3.973,682.722.226) TONG CONG 23.575.965.780.758 23.335.990.548.299 64WRUPOL YBNS HET weuy%e Op UaId (+) 2h ue hy quig ur INA Bugg nes ex Bupu Bugp Any yen 1 wpusK01'8 WBNS Hey MRUIGE OP UaK ) 21, wey 4 ula Bunn wi iueq nes en BuP up Anu ns 127 weurscos'O+ IgA Hel en weU/OL INS 121 o zi vey wig pa wep ups ve. GNA -4un iA uog apns eT NHING-2608 “by 08D AeBN 89 (26°66 ¥e2'062'») 992'082002'996 82 ‘BSL 08/596 SLS'Ez eroz wey, 6uey, —000;000005 PL eloz weu OL SuEWL —vEr'9SH'SHe'zEZT (ro9'909912'62°2) Zzoz weu ¢ Buen URP Blog weUS SUM nL sseeas-osezeL'sS (cee eee e10's66's) ozoz weu z Bue upp ‘2hoz wEU LL Bue AL 908 ¥E0'SO8 ZHS'6L or a ey ugp yuRy Jeyd nonyd reap queu ye4d ngiud reap 9p Buas ‘N09 ONOL Add ueoyy Bun do A eo WeN IA Bua OWI Buey UREN UPOY BUDUD HHL A sue 2 vey upp yuey eyd ngtud e1) ‘op Buasy wen 019 Buona Bug Suey ueBN upoLy BUND do A BUD 24) uby upp yupy reUd ngtyd rex ‘9p Bul _Buornn 6 pot Bung HHI A B20 qupy ieud upa my TA UG 99nu Buos ngiud est (caw dgn) déryBu yueop noiyd 11 (oui doa) uéu yep Ou ea fen (cou dga) ON YA AWA zeae r9z “9% ‘KeBu Suns onua 19% Buel Mes YUIYO Ie UBOP 1e16 OUD eA L10z WEL 9 BuELA Of AeBU en OGN3IN VOID _LYHN dOH HNIHO IW. OVO OVE HNIN L3ANHL do Ay Bugg — dnosBul, ueop deyTap doan Vingroup — Céng ty CP 18090-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIUA NIEN 80 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho gia doan tai chinh sau thang két thi cing ngay 26. 26.2 26.2.2 27. VAY VANQ (tiép theo) Vay dai han (tiép theo) Trai phiéu doanh nghiép (tiép theo) Trai phiéu trong nuéc (tiép theo) aw A iy (iv) Trong 66 bao gdm tai san dam bo Ie mot phan dy an Vinpearl Amusement Park va dv an khach san 5 sao Vinpearl Nha Trang Resort, mot phan olla toa nha Vincom Béng Khai thuge quyén s6 hiu cua cdc cong ty con; mét s6 cé phiéu quy durgc nam gitr bo mot cOng ty con; bao Iénh thanh toan bdi mot Qu9 tin thac cla Ngan hang Phat trién Chau A théng qua thod thuan dam bao blng cb phiéu ola mét sé cng ty con, Céc loai trai phiéu nay 6uec bao dam béi mot phan trung tam thong mai cia dy én Vincom Ba Trigu va trung tam throng mai Vincom Long Bién thudc s& hou cla mot cc6ng ty con; tai san gan lién véi Gat trung tam thurong mai Vincom Trung Tu, trung tam thyong mai Vincom Thi Bie, trung tam thurong mal Vincom Center Ha Long, quyén sit dung dat va tai san gin idn voi dat trung tam thurong mai Vincom Mega Mall Thao Bien. Tai sn thé ch4p bao gdm mét phan quyén sir dung dat, may mée, thiét bj cla dy an Vinpearl Nha Trang Bay Resort & Villas va Vinpearl Premium Land. ‘Tai san d&m bao cho khodn tri phiéu nay Ia 10 c&n biét thu tal khu 6 thi sinh thal Vinhomes Riverside thuge quyén sé hi cla mot G6i tac doanh nghigp va mét s6 ob phiéu ca Céng ty due ndm git béi céc c& nhan va cdc déi tac doanh nghiép. CAC KHOAN DY PHONG PHAI TRA NGAN HAN Bon vitinh: VND Ngay 30 thang 6 Ngay 31 thang 12 ‘nam 2017 nim 2016 Dy phong chi phi bao hanh 135.141.659.030 127.414.378.407 Dy phong phai trd khac = __ 67.641.416.970 TONG CONG 135.141.659.030 __ 195.055.795.377 6619 LANA A299 2! I 216 09 180s wr, BuoLp, Bunp go o4o Bun Sum en yO SM go op oaWA ‘eA 1ud go 0013 O73 G0 Bn LUO EA Bugp go De9 O49 9M go 21h 14D ¥pAND IYBu Eb Buouy ep Aeu od Aj BugD 2g BUD p NY WODUIA fj Bu BuEp go Bugp 1y 8G IpANb {YBN eA ZL0z WeU p Bue g ARGU Ay Jud Ue UeL A Bu99 Buop go Bugp 1oy 18@ D2 ypAnb iyBu cays (i) Sugp 19u ea ‘ZL02 WEL 9 BELA SL AeBU A 202 we 9 Bug oF Ae oe TEIN RLOR Kavos varensemame ‘TENTS GavTLoWETIED TOTTERTNDE — OOTUTTIOTION erence — eeveaTreD : ‘wos ug fue Bun 900 e290 Userarereis® — eerste 2 oo he paw en B48 UD topes uncon Gorise ieveceseoraon : tec aireerons cru dn 8 eof go Buon ST tua icy (coovoosueczs2) acess ee01) (e960 0-091) : satan 609 selon st toowenssos opecosans 5 sport Bao aap Mvp - : ‘cooeoscons) aonseooo0s = : Seavseire ~ orcs isco ezoseverosm — suostoeeosic * : sx tonnugna ang) Sroosiwesiiese goceasaresce csptscercne | OOSTIVETZe GerslORENHIeZ) errseLessIOse omOeLOLIE terra ya) ox 2 Bona BLA 800 wn 9 Bupa 06 Ke 2:0 94 up os UND WD eB OD SEE COBEIZ OLE DY GIL PLO LSS TPE'ZL P16 780906 06h Deerir space WaveLovcerisc) OeetcevEsSIEL — O000LSLvEZET IZ (081 ea 1) ovo7 wes 9 GURL OF AOU OFA, Tecnweened — Tatmoseaa 5 orp fonortupe goa exo 290 ~ scenes, Serccvereas : tof dom ga mo en fot oD Srowabeceoao: Sizeieersian —_oevoov0svore : : Trot ue Sup nm «eo Bug fon a ues Ba nD (coovosseresd — (Geeciseecisi) (extzaps0e tee) - : ie uo fo Buon ea dw covesourrses _soxevorr ice : evan you) una fo or Seooooene ovo oopneroae ore : spo op un en 9 pa 3 : : ‘covooreees) covennc00s = : Rawbor, aesesoveseoee sescicvsosart sooo 09912 sien ued : ‘cooourserssi2 : feovirenrestz gud go upon 320 30 99 covvsezeszsee civarrewes wiser : Srbonsennuenaion 51 96025 v8 ‘u¢o Bup (ONA wun wo NHING-€608 58 220802 097 aang wa 905 wp Boo fap po eo 421) ‘yd upual enyo mes vena ove rir sreve gy 98 vo upA om 04 9 (ar noveers2) fovvar rev ses forges eno Bue ‘coo ue 098 1651 102 we 21 Cun LE feu On ‘9102 wmu 9 Buin o Abu 20a py Buea nes UND Fe OD I OUD suey seul BD upud go upA nagy 9s nyo uga ugnBu wer Bue yuy MULL NOH OS NHI NOA vez "8% ‘eBu Buno onun 39H BEY NES YUIYO 12) UEOD 1816 OUD eA J40z WEL 9 BuELA OF AeBU OBA (oui d9n) OG NIN VOID LYHN dOH HNJHO IVL O¥9 Oya HNIN LANL do Ay Bugg — dnosbul, ueop dé 1Tap doan Vingroup — Céng ty CP B09e-DNIHN THUYET MINH BAO CAO TA CHINH HOP NHAT GID NIEN 80 (tép theo) vvao nay 30 thang 6 ném 2017 va cho giai doan tai chinh su thang Kt thic cing ngay 28. VON CHU SO HUVU (tiép theo) 28.1, Tinh hinh tang giém ngudn vén chu sé hivu (tiép theo) (i) Mot phan Loi ich 08 dong khéng kiém sodt tai ngay 30 thang 6 nam 2017 bao gdm: Khodin gop vén tri gid 6.925 tj VND (tuong évong 279 trigu USD) tir Warburg Pincus va Credit Suisse vao Cong ty Vincom Retail, cing ty con, theo cac théa thuén ky gidra Cong ty, Cong ty Vincom Retail va mot s6 céng ty khac trong Tap doan voi Warburg Pincus va Credit Suisse vao céc ngay 28 thang 5 nam 2013 va ngay 12 thang 7 nam 2013 cung voi cde sta déi sau d6. Trong 46, phan gép von trong nam 2015 la 2.152 ty VND (tong durong 99 trigu USD). Cong ty Vincom Retail d& phat hanh céc o6 phan wu dai va cd phan phd thong cho Warburg Pincus va Credit Suisse. Cé phan wu dai phat hanh béi Cong ty Vincom Retail la 08 phan wu di c& t#e, cb quyén hoa déi sang o6 phan phé théng cla Céng ty Vincom Retail va hudng mot 88 quyén wu dai kde. Theo cdc digu khodn cla Hop déng thé chap vén gép ky gitra Cong ty Vincom Retail (mot cong ty con cua Cong ty), WP Investments Ill B.V. ("Warburg Pincus") va Credit Suisse AG, Chinhanh Singapore (‘Credit Suisse") ngay 12 thang 7 nam 2013 va céc sta 8i sau dé lién quan dén khodn vay chuyén ddi va viée phat hanh cé phan wu dai cla Céng ty Vincom Retail (“cac diéu khodn thé chép"), toan bd phan vin gop cla Cong ty Vincom Retail trong Cong ty Vincom Retail Min Bac va Céng ty Suéi Hoa (céc cong ty ccon cia Cong ty Vincom Retail) dang duro ding lam tai san dam bao dé bao lanh Khong hy ngang cho cdc nghia vu cia Céng ty theo cc van ban giao dich va cho cde ngha vu ciia cdc Chi sé hivu va Céng ty lién quan dén quyén chon ban cho céc Chi sé hiu, theo cac théa thuan duoc ky két voi Warburg Pincus va Credit Suisse. Cong ty Vincom Retail Mién Bac la cong ty nhan sp nhap c&c cong ty gdm Céng ty VMM Times City, Cong ty Vincom Center Ba Trigu, Cong ty Vincom Center Ha Long, Cong ty BBS Hai Phong va Cong ty Trung tam Van héa thé thao giai tr Ha Noi > Khoan gép von tri gid 3.235 ty VND tir Cong ty TNHH Bau tu Continental Pacific ("Cong ty Continental Pacific) vao Cong ty Vinpearand, cing ty con, theo céc théa thuan ky gitte Cong ty Vinpeariland va mot s6 cong ty khac voi Céng ty Continental Pacific vao gay 8 thang 12 nam 2018. Cong ty Vinpearlland da phat hanh cae cé phan wu dai va cb phan phé thdng cho Céng ty Continental Pacific. Cé phan wu dai ndm gid boi Cong ty Continental Pacific la 3 phan wu dai cé tirc va huréng mot s6 quyén wu dai. Theo cac diéu khoan otia Hop ddng thé chap vin gép ky gilra Cong ty Hoang Gia va Céng ty Vinpearliand, cdc cong ty con, va Céng ty Continental Pacific ngay 12 thang 12 nam 2016 lin quan dén viéc phat hanh cé phan wu dai cia Cong ty Vinpeariiand, 308.983.560 cd phan vén gop cia Céng ty Hoang Gia va Céng ty Vinpeariland trong Céng ty Vincom Retail dang duc ding lam tai sn dam béo 8 bdo lanh cho viée Céng ty Vinpearlland thu hign cac nghia vy cla minh theo cac van ban giao dich va viée céc sang lap vien va mot cdng ty di tae khdc thu hign cdc nghia vu ca minh lién quan dén quyén chon ban cho cdc sang lap vién va céng ty déi tac duo ky két voi Céng ty Continental Pacific. Khoan vén gop nay duc chuyén tir khoan dau tu cla Cong ty Continental Pacific vao Céng ty Vinee, mot cong ty con khac theo théa thuan ngay 7 thang 12 nam 2016, 68Tap doan Vingroup — Céng ty CP. THUYET MINH BAO CAO TAI CHINH HOP NHAT GIA NIEN BO (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tal chinh sau thang kat thie cung ngay 28. 28.2 28.3 28.4 VON CHU SO HOU (tiép theo) Cac giao dich vé vén voi cac chi so hiru Vén a4 gép cia chi sé how 86 du ky Tang vén trong ky Chia cd twe bang cé phiéu ‘$6 cudi ky Cé tie Cé tipc da céng bé va da tra trong ky Cé te cho ky séu thang két thic ngay 30/6/2017: 0 VND/ed phiéu (cé tire tr bang 8 phiéu pnd thong cho ky séu thang két thac ngay 30/6/2016: 1.100 \NDicé phiéu) Cé phigu phé thong va e6 phiéu wu dai ‘$6 Ivong ¢8 phiéu dang ky phat hanh 'Sé Ivgng c6 phiéu a ban ra cong ching Cé phiéu phé thong Cé phiéu uu dai 86 luong cb phiéu dang lu hanh C6 phiéu phé thong Cé phidu wr dai sé lwong c6 phiéu dug mua lai (ob phiéu quy) Cé phiéu phé thong Cé phiéu vu dai Cho giai doan tai chinh sau thang két thac ngay 30 thang ‘6 ném 2017 26.377.079.540.000 26.377.079.540.000 Cho giai dogn tai cchinh sau thang két thc ngéy 30 thang 6 ‘nim 2017 Nagay 30 thang 6 ‘nam 2017 2.637.707.954 2.637.707.9854 2.637.707.954 2,456.818.742 2.456.818.742 180,889.212 180.889.212 B09a-DN/HN Bon vi tinh: VND Cho giai doan tai chinh sau thang két thae ngay 30 thang 6 nam 2016 18.681.880.870.000 716.667.640.000 2.133,799.410.000 21.832.347.920.000 on vi tinh: VND Cho giai doan tai chinh sau thang két thie ngay 30 thang 6 ‘nam 2016 2.133.799.410.000 2.133.799,410.000 Ngay 31 théng 12 nam 2016 2.637.707.954 2.837.707.954 2.637.707.954 2,456.818.742 2.456,818.742 180.889.212 180,889.212 Ménh gid c8 phigu Gang lau hanh: 10.000 VND/eé phigu (nam 2016: 10.000 VNDIcé phiéu). 69Tap doan Vingroup — Céng ty CP B08e-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICFA NIEN 80 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két thie cng ngay 28. VON CHU SO HOU (tép theo) 285 C6 phiéuquy Tai ngay 30 thang 6 nam 2017, sé lvgng oé phiéu cilia Céng ty do cdc cong ty con nam gitr hw sau’ > Céng ty Vinpearl, mat cong ty con, ném git? 90,039,008 cb phiéu, trong dé 15,305.089 ob phiéu dang duce sir dung lam tai san dam bao cho nghia vu phai tra cho mt khoan trai phidu (Thuyét minh s6 26.2.2); 19.000.000 cd phiéu dang duoc ky guy tai mot ngan hang cho muc dich lam tai san dam bao cho nghfa wy thyc hién hop déng xay dung va céc hop déng tin dung trong twong lai cla Tap doan; va 3.741.292 ob phiéu dang duoc kj ‘uy tai mot ngan hang khac cho myc dich lam tai sn dm bao cho nghia vy theo cae hop dang tin dung trong tong lai cla Tap doan; » Cong ty TNHH Hoang Gia, mét cong ty con, ndm 60.426.722 od phiéu, trong 40 34,500,000 cé phiéu durgc si dung lam bdo lénh thyc hién cae nghia vy theo hop déng nhan dat coc cia Tap doan; va 21.754.660 cb phiéu dang éuroc sit dung lam tai san dm ao cho mot khodn vay cla mot cong ty con trong Tap doan (Thuyét minh s6 26.2, 1); > Cong ty Vincommerce, mét cdng ty con, nam 18,550,241 cd phiéu, toan bo sé ob phiéu nay dang duc sir dung lam t8i san dam bao cho mét khoan vay cia mét céng ty con trong Tap doan (Thuyeét minh sé 26.2.1); » Céng ty Xavinco, mét c6ng ty con, ném 11.873.241 ob phiéu; trong d 3.793.000 ob phiéu dang duge str dung lam tai san dam bao cho nghfa vy theo céc hop déng tin dung trong tuong lai clia Tap doa; va 4.938.929 ¢6 phiéu dang duoc str dung lam tai san dam bao cho mot khodn vay ea mot cong ty én ket 70 SerineTap doan Vingroup — Céng ty CP ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT GIC'A NIEN 99 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh séu thang két thde cing ngay 29. DOANH THU 29.1 Doanh thu ban hang va cung cap dich vy ‘Téng doanh thu Trong a6: Doan thu chuyén nhurong bat dong sin Doan thu cho thué bat dong sn déu turva ung cdp cdc dich vu én quan Doan thu cung e&p djch vu khach san, du eh, vi choi gia tr va cdc dich vu én quan Doan thu cung cép djch vu bénh vign va cae doh vu tién quan Doanh thu bin hang ta siéu ti, ode hang ten Ich va ede cia hang ban Ié kha Doan thu cung e6p dich vu gido duc va cae dich vu ién quan Doan thu khéc (Céc khodn giém trix doanh thu Doanh thu thuin, Trong 0 ‘Doanh thu chuyén nhuong bat dong sin Doanh thu cho thué bat dong san dau tu va b ‘cung cp cac dich vu lién quan Doanbh thu cung cép dich vy khéch san, du lich, vui cho gait va cae dich vu ién quan Doan thu cung eép dich vu bénh vign va cae dich vy lién quan Doan thu ban hang ta siu th, cia hang tn Ich va céc ova hang ban 16 Khic Doanh thu cung edp dich vy gio duc va cdc dich vu ién quan Doanh thu Kinde Trong dé: ‘Doanh thu abl voi bén Khdc Doanh thu a6i vei bén lién quan (Thuyét minh 6 36) 7 Cho giai doan tai chinh séu thang két ‘hae ngay 30 thang 6 nim 2017 36.253.907.012.023 23.683.932.028.240 2,096,524.597.899 2.426,980.891.797 720.768.951.854 5.632,488.851.606 404,013,685.672 289, 198.004.955 (60.397.408.286) 35:193.509.603.737 23,683,992.028.240 2,096,524.597.899 2,426,980.891.797 720.768.951.854 5,872.091.443.320 404.013.685.672 289, 198,004,955 35,123,009.316.073 70,500.287.664 B092-DN/HN Bon vitinh: VND Cho giai doan tai chinh sdu thang két thac ngay 30 thang 6 nam 2016 24.013.136.068.059 14,798.966.807.438 1.683.366 199.759 2,078.194.171.418 483.069, 899.972 4.206.645.551.324 304.679.540.937 508.253.903.241 (8.412,068.642) 14,798,966.807.438 1.693,386.109.759 2.078,194.171.418 489,089,893.972 4.198, 299.482.682 304.679.540.937 508.253.903.241 23,886.231.697.951 118.492.301.466Tap doan Vingroup — Céng ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN 90 (tiép theo) va0 ngay 30 thang 6 nam 2047 va cho giai doan tai chinn sau thang két thie cing ngay 29. 29.2 29.3 DOANH THU (tiép theo) Doanh thu va chi phi lién quan dén bat déng san dau tw ‘Thu nhap cho thué bat dong san dau tu Chi phi host dong kinh doanh tryc tiép clia cac bat dong sn dau tu tao thu nhap cho thue trong ky Chi phi heat dong kinh doanh truc tiép cla ac bat dong sn du tw khdng tao thu nhap cho thué trong ky Thu nhap tir kinh doanh bat dong sén dau tu Doanh thu hoat dng tai chinh Lai ttn gi, cho vay va cc khodn dat coc Li ti thanh ly cc khoan du tu tai chinh va chuyén nhurong céng ty con Lai chénh lech ty gia Thu nhap tir 6 ture Doanh thu hoat dng tai chinh khac (i) TONG CONG Cho giai doan tai cohinh sdu thang Két thac ngay 30 thang 6 nam 2017 2.096.524.597.899 929.889.921.102 32.302.814,254 Cho giai doan tai cchinh sdu théng két thac ngay 30 thang 6 nam 2017 478.448.931.325 80.481.559.354 14.132,067.288 748.320.000 119.302.657.978 690.083.535.945 B092-DN/HN Bon vi tinh: VND Cho giai doan tai chinh sau thang két thie ngay 30 thang 6 nm 2016 1.633.366 199.759 824.279.593.589 6.362.236.003 Bon vi tinh: VND Cho giai doen tai chinh sau thang két thie ngay 30 thang 6 nam 2016 617.341.753.792 2.220,886.571.408 225.629.676.364 4.880.741.8677 4.118,638.641 3.072.657.381.880 (i) Chi yéu lién quan dén théa thuan vé nghTa vu thanh toan ky két gia Tap doan voi mot 8i tac doanh nghiép. Trong d6, 2 bén da théa thugn Tap doan khéng phai thanh toan phi phat gia han va chi phi huy dong vén lién quan én khodn thanh toain ti di tae doanh nghigp ay cho giao dich chuyén nhutong cé phan. Theo 46, Tap doan ghi nhan khodin igi ich nay vao doanh thu hoat déng tai chinh trén Bao cdo két qua kinh doanh hop nhat gitra nién 66. 72 Yow eh ansTap doan Vingroup — Céng ty CP B09e-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO NIEN BO (tiép theo) vvao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh séu thang két thac cong ngay 30. GIA VON HANG BAN VA CUNG CAP DICH VU on vi tinh: VND Cho giai doan tai Cho giai doan tai chinh sdu thang két chinh sdu thdng két thie ngay 30 thang 6 thic ngay 30 thang 6 nam 2017 ‘mim 2016 Gia vén bat dong san chuyén nhyong 13,893,054.751.291 9.020.424.586.406 : Gia vén cho thué bat dong san dau tur va cung s cp cdc dich vy lién quan 929,889.321.102 630.641.829.592 A Gia vén cung cap dich vu khach san, du lich, & ‘vui choi giai tr va cdc dich vy lién quan 2.624.441.655,769 2.120.352.882.551 s Gia von cung cdp dich vu bénh vien va c&c dich vy lién quan 706.898.894.882 413.801.803.696 Gia vén hang ban tai siGu thi, cira hang tien ich va cdc eta hang ban lé khac .212.196.312.539 _3.797.050.568.729 Gia vén cung c&p dich vy gido duc va céc dich vu lién quan 318.785.184.070 209.608.658.605 Gia vén khée __ 178.656.144.429 __ 395.669.346.602 TONG CONG 23,863.902.264.082 _16.787.549.676.081, 31. CHIPHI TAICHINH Bon vitinh: VND Cho giai doan tai Cho giai doan tai chinh sau thang két _chinh sau thang Két thie ngdy 30 thang 6 thie ngay 30 thang 6 indim 2017 nim 2016 CChi ph 18i vay (bao gm chi phi phat hanh trai phigu va trai phigu chuyén déi phan bé trong ky) 1,644.936.463.031 1.535,838.034.341 Bchenh ich toi 47.269.861.611 9.016 692.861 (Hoan nhapytrich lap du phong glam gia cde khoan dau tu (49.263.943.199) 9.710.405.0099 Chi phi tai chinh khée 364.577.903.795 5.415,856.088 TONG CONG 2.006.820.285,238 _ 1.646.980.988.389 73Tap doan Vingroup — Céng ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN 80 (tiép theo) yao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két théc cling ngay 32, CHI PHi BAN HANG VA CHI PHi QUAN LY DOANH NGHIEP Cho giai doan tai chinh sau thang két thie ngay 30 thang 6 nim 2017 ‘Cac khodn chi phi ban hang phat sinh trong ky ~ Chi phi nhan vien ban hang 879.639.277.698 = Chi phi vat ligu va cbng ou dung oy '55,095.315.293 ~ Chi phi khdu hao tai san o6 dinh 298.321.940.391 = Chi phi dich vu mua ngoai 2.601.686.062.015 = Chi phi bén hang khac 238.677.868.950 4.073.420.464.347 Cac khoan chi phi quan ly doanh nghiép phat sinh trong ky = Chi phi nhan vien quan ly 727.907.903.302 = Chi phi vat ligu va céng cy dung oy 58.245 .521.562 = Chi phi khau hao tai san o6 dinh va Igi thé thuong mai 698.747.038.532 ~ Chi phi dy phang 39,514,523.792 ~ Chi phi dich vu mua ngoai 549,659 .681.931 = Chi phi hd tro va tir thien 499,069.244.682 = Chi phi quan ly doanh nghigp khac 216.595.780.576 2.789.739.694,367 TONG CONG 6.863.160.158.714 74 B09a-DN/HN Bon vitinh: VND Cho giai doan tai cchinh su thang két thac ngay 30 thang 6 nam 2016 668.910.790.357 72.820.645.465, 221.616.548.498 4,401.888.767.724 56.363.284.302 2.421.600.0 468 746.224.860.126 356.410.621.154 614.722.071.108 183.822.869.389 219.752.155.836 166.721.816.970 120.520.574.585, 2,087.17 4,508.775.005.511Tap doan Vingroup — Céng ty CP BO9a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GI(A NIEN 80 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két hac cing neay 33. THU NHAP VA CHI PHI KHAC Bon vj tinh: VND Cho giai doan tei Cho giai doan tai chinh sau thang két _chinh sau thang két thie ngay 30 thang 6 thdc ngay 30 thang 6 nim 2017 nam 2016 Thu nhgp khéc 134.516.694.454 140.118.207.948 Lai tir thanh ly, nhurong ban tai san 8 din 14,390.833.753 _13.560,206.202 Tién phat thu duoc 83.585.594.847 100.821.507.182 Thu nhap khac 396.540.265.854 25.736.494.564 Chi phi khac 187.922.259.221 271.641.254.459 L8 tir thanh Ij, nhurong ban tai san 06 dinh 33.464.325.771 —_34.579.965.325 Cac khodn phat 116.289.213.290 208.043.277.020 Chi phi khac 9.168.720.160 ___29.018.612.114 LO KHAC THUAN (23.408.564,767) _ (131.523.046.511) 34. CHI PHI SAN XUAT, KINH DOANH THEO YEU TO Bon vi tinh: VND Cho giai doan tai © Cho giai doan tai chinh sau thang két _chinh s4u thang két thic ngay 30 théng 6 thie ngay 30 thang 6 nam 2017 rndim 2016 Chi phi nguyen tigu, vat lieu 6.011.888,007.063 _4.466.573.127.254 Chi phi phat trign bat dong san a ban 16.173.532.292.969 12.659.731.652.052 Chi phi nkan cong 2.595.024.030.340 2.389.155.648.568, hi phi khdu hao va hao mon 2.000.855.412.444 1.626.095.490.092 Chi phi dich vu mua ngoai 4.003.294.187.949 2.954.423.341.988, Chi phi khidc bang tién (khong bao gdm chi phi tai chinh) _2.222,046,063.709 __ 839.652.547.285 TONG CONG 35.007 520-068-a1a soe seee ee 75Tap doan Vingroup — Céng ty CP. BO9a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIA NIEN 80 (tip theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két thde cing neay 36. 36.4 ‘THUE THU NHAP DOANH NGHIEP ‘Thué suat thué thu nh@p doanh nghiép (‘TNDN") 4p dyng cho Céng ty va cac c6ng ty con trong Tap éoan trong kyla 20% loi nhugn chiu thué, ngoal tl cdc truéng hop sau day: » Cong ty Vinpearliand (chi nhdnh tai Nha Trang va Pho Quéc), Céng ty Vinpearl JSC (chi nhanh Nha Trang), 4p dung mic thué suat thué TNDN wu dai la 10% déi voi cae hoat éng cung cAp dich vu khach san, du lich va céc dich vy khéc khong phai hoat dong chuyén nhuong bat déng san; > Cong ty Vinmec ap dung mirc thué suat thué TNDN wu dai 1a 10%; » Cong ty VinEco, Cong ty VinEco Tam Bao, Céng ty VinEco Béng Nai, Céng ty VinEco Sagri ap dung mirc thué suat thué TNDN wu dai la 15% cho cac heat dong nong nghiép; » Céng ty Vinschool, Céng ty Du lich Phi Quéc (vai cac hoat dng va cae dich vu khdc kong phai hoat dong chuyén nheng bat dong sé) dang trong thoi ky mién thud. Cae bdo odo thué ca Cong ty va cde cong ty con sé chiu sy kiém tra clla co’ quan thué. Do viéc dp dung luat va cae qui dinh ve thué di v6i cc loai nghiép vu khée nhau 6 thé duge Gia thich theo nhieu céch khac nhau, s6 thué dugc trinh bay trén bao céo tai chinh hgp nhat Gita nién d c6 thé sé bi thay di theo quyét dinh cudi cing cla co quan thué. CChi ph thué TNDN Bon vi tinh: VND Cho giai doan tai Cho giai oan tai chinh séu thang két _chinh séu thang két thiic ngay 30 thang 6 thic ngay 30 thang 6 ‘nm 2017 rndim 2016 Chi phi thué TNDN hién hanh 1,561.792.391.860 1,226.659.028.610 Thu nhap thué TNON hoéin lai (281.180.616.097) __(70.640.465.115) TONG CONG 1.280.611.775.763 _ 1.156.018.563.495 76Tap doan Vingroup — Céng ty CP. BO9a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIC'A NIEN 0 (tiép theo) vo ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sAu thang két thie cing ngay 36. 36.1 35.2 THUE THU NHAP DOANH NGHIEP (tiép theo) Chi phi thué TNON (tiép theo) Du6i éay 1a ai chiéu chi phi thué TNDN va két qua cla loi nhuan ké toan truée thué nhan voi thué suat thué TNDN: Bon vitinh: VND Cho giai doan tai Cho giai doan tai chinh sdu thang két chinh séu thang két thic ngay 30 thing — thac ngay 30 thang 6 nm 2017 6 nam 2016 Téng Igi nhuan ké toan truge thué 3.144.598,906.7714.023.921.375.487 Trub tinh theo thus subt oda. gong iy 628.319.781.354 804.784.275.091 Anh hung clia cdc mire thué suat khdc nhau &p dung cho cdc céng ty con (37.942,344.485) —_(4.111.039.038) L6 cla cac cong ty con 504.162.365.598 167.027.282.350 Phan b& chénh léch gifta gié phi va gid tri ghi 's6 tai sn thuan khi mua nhém tai san, cong ty con (135.052.259.937) 207.826.535.260 CChi pt to thign 87.276.935.340 —-17.458.185.024 Loi thé thuong mai phan bé trén bao cao tai chinh hgp nhat 116.484.854.673 104.986.808.230 Anh huéng cc giao dich vén trén bdo céo tal chinh hop nhat (23.402.799.749) _(89.122.919.866) Bigu chinh wu dai thué TNON (16.644.271.937) _(2.803.201.254) Phan i trong céng ty lién két (8.058.807.978) (4.273.742.1381) Thu nhgp tir 08 toe (143,664,000) (936.148.335) Cac khodn khac 9,805.264.940 _(34.608.078.796) L6 nam trude chuyén sang (73.784,744.384) (161.331.559.840) 6 tir cdc hoat dng kinh doanh khong duoc utr 262.213.489.608 171.921.282.385 ‘Diu chinh chi phi thué TNDN do ghi nhan thidu ky trade (836.622.023.270) __(30.198.115.586) Chi phi thué TNDN phan anh trén bao cdo két qua hoat déng kinh doanh hop nhat tee tinh trong ky hign hanh 4.280,611.775.763 _1.156.018.563.495 Thué TNDN hign hanh ‘Thué thu nhap doanh nghiép hién hanh phai tra durgc xéc dinh dura trén thu nhap chiy thué cola ky hign tai. Thu nhap chiu thué khac véi thu nhap dug bao odo trong bao céo két qua hoat déng kinh doanh hop nndt gira nién 46 vi thu nhap chiu thué khéng bao gém cae khoan mye thu nh@p chiu thué hay chi phi doc khdu trir cho muc dich tinh thu trong cdc ky khac va cting khong bao gdm céc khoan muc khong phai chiu thué hay khéng dug kh trl cho mio dich tinh thué. Thué thu nhap doanh nghiép hien hanh phai tré ca Tap doan dugc tinh theo thué sudt 43 ban hanh dén ngay ket thac ky ké ton,aL (serereored) Ser ere i618 lupran en veud 1 ugou dues men gu, CEMVTTTR) CLIT THOD: eaves wy upoy dea mig grad seeeerrosece vee ese a10zL tugou dey mia pn Ups ted "69 wo en ypu doy wu et 0F0 ofa Ups eg WAL Sirsevoreo: iso 91g 0Br ree guy dou queop quny en 1p OBA Yun 181 UEOU NON gna douU mL (se zeveerez) GeLeve verse ugnuy ea reud 16] uBoY deWU nip gnu ueeeess (050 96L'8r1'Y) m UEOHD 28D szeior 0089 odes 01'ze2 uo A Bugo enw i doy 6 yuep 204-0, 4991 WURHD cover zesst - 219 URL ~ Uy} 4 1 104 WE MID zeesee zoel —ansaewaret © —(@sorsa0zer'01) (est zs9.s0¥') 10 voi up vn 9A Lex 9 6 ma WEL YOR) EKO Cozecl ze cos sag ize (os zes'ees'2) (002 99% Zr oo A Bugo 9 vey NS ngtud st Yuet yeud Jud 9 UPON O4D TE} UEOY NU gMUL 9uy602 9197 ——OBF LYL'6OL (ezesez6i29) (Geo vss 6999) Uo A 6ugo 0@n UDA dO6 Ups em OKd WES YOR UENO ‘ea eud 18) wou deuu run gra owrizercts —segtorses §—zos-sie'ves9 21 Yo WuEKD Grseorte —seezevss'0e © oga'szs.osv'0e oo ft Bugo 0gA upn do6 ues ea a WEL YOR WELD vovevsee'ie — vercuvsee ie oo fy 6499 19@ 18 EU BMb Nps gO a1 HDA UID ssveceril — zea'vez'etw’s —«fL'rYgBE99 SL eLO'SzOeL Buon any 2609 en Buey UeR 1 KD UDB, WUD eessuevecse — Erevecsi zz SEP OEZZ0 PEL SCCZLLORL LZ POD GAL SuOH OR OU Leip ow og0 BND UALY DAU} Ente UY 12] UEND LA 11 poy d4u my uy wes 1 9102 weu 9 4402 we 9 910g weu 202 wee upp o€ AeGu onan Buin o€ Meu ony 21 GupUI Le PBN 9 CuBUL OF ABN BuPun es WU 394 BURUN eS Wuto weep 16.04) __f@). UEOD 115 OUD = “0 wary eb pu coy Baan aae ‘aweop uy Su 1804 nb 3 0F0 oF ——_pU doy UROI PY IND UR GuPE nn wn vag nes nyu ‘90 £4 en 0F9 08a fy BuoR BUOD Ua 9¢9 19h 11 uEOU deYU MUR gnu UES 18% en eA YeUd 1e| UROU deyU MIA gruy UBOLD gS YOU UYU IY6 ED UROP EL rei ugou NANA gnUL (c@t den) d3IHON HNVOG d¥HN MHL INHL ‘AeBu Buno onip 19) Suey Nes WILD eos “se bop 1e16 o4p en 110 weU g Guey og AeBu on, (29 den) OG NZIN VID LYHN dOH HNIHO IvL OYO Oya HNIW L3ANHL NHING-®608 dO Ay Bugg — dnosBui, ueop deyTap doan Vingroup — Céng ty CP BOGa-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIZA NIEN 80 (tiép theo) vvao ngay 30 thang 6 nam 2017 va cho gial doan tai chinh séu thang két thie cing ngay 36. 35.4 THUE THU NHAP DOANH NGHIEP (tiép theo) Thué thu nhap hod Iai chua duge ghi nhén L6 chuyén sang ti nam truoc Tap doan dugc phép chuyén cdc khodn [6 tinh thud sang ky sau dé bi tri véi lei nhugn thu duge trong vang § nam ké tir sau nam phat sinh khoan 16 d6. Tal ngay két thu ky ké toan gira nién 49, Tap doan co cac khoan 16 Idy ké voi téng gia tri 1a 10.585 ty VND cé thé st ung dé bi trir voi loi nhuan phat sinh trong twong lai. Lé tinh thué wéc tinh theo te Khai thué cla Cong ty va cdc cong ty con chwra duoc co quan thué dia phwong quyét toan vao ngay lap bao co t8i chinh hop nhat gida nién d6 nay. Tap doan chwra ghi nhan tai san thué thu mnhap hoa lai cho phan I idy ké con lai tri gid 10.586 1) VND do khong thé dy tinh duo loi nnhuan trong twong lai tai thoi diém nay, 79 aNTap doan Vingroup — Céng ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO NIEN 80 (tiép theo) vvao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két thac cong ngay 36. | NGHIEP VU VO1 CAC BEN LIEN QUAN B09a-DN/HN Nhiing giao dich trong yéu cia Tap doan v6i cdc bén lién quan trong giai Goan tai chinh su thang két thc ngay 30 thang 6 nam 2017 va ngay 30 thang 6 nam 2016 bao gdm: én tén quan (Quy Thien Tam Cong ty Cb phn ‘Tap doan Bau tw vigt Nam ‘Cong ty Cé phan Nuéc sach Vinaconex Cong ty C8 phn ‘thai trang M.Y.M. Cong ty Ngoc Vign Bang Cong ty CB phan dau tu dich vy Thuong Mei ‘Thanh pné HO chi Minn ‘Mi quan he TO chuc cing chil sé how Ging chit sé iu Cong ty tien kat Cong ty itn ket (eho den ngdy thang 8 nam 2016) Céng ty lign ket (cho dén ngay 20 thang 8 ‘nam 2016) Cong ty itn két (ti ngay 7 thang 6 ¢&n ngay 28 trang 40 nam 2086) (Noi dung nghiep vu Chi phi tal try cha enh pha thu (Chi phi tir thign phat sinh Chuyén tin cho Quy Thign Tem Quy Thien Tam hoan ong Chi phi xay dung pha thu Chi phi xy dung 6a th CChi phi thué van phong va an ca phai tr& CChi phi thué van phéng va an ca 68 tr Phi ha tng phai thu Phi ha tang da thu Phi dich vy bao vé phai thu Phi dich wy bao ve a thu nan ob tte durge chia Chuyén tin quan ty tap trung Nhan tidn quan itp trung Thanh toan géc vay Doanh thu ban é phai thu Doanh thu ban 16 63 thu Doanh thu cho thu van phong 80 Cho giai doan tai ‘chinh su thang két thie ngay 30 thang 6 nam 2017 932.130.563.142 419.850.000.000 899.788.620.000 220.187.028.122 (19.168.625.782) (29.101.315.113) 26,628.113.313 413.734.626.706 (13.734.626.796) 11.398.983.002 (11.836,383.002) 32.700.000.000 Bon vi tinh:VND Cho giai doan tai chinh sau thang két thac ngay 30 thang 6 nam 2016 163.518.701.081 637.500.000.000 428.600.000.000 42,590.798,772 (62.995.818.087) (28.745,935.813) 26.914.802.700 30.016.411.935 (20.837.250.884) 424.700.000.000 108.066.473.834 (108.644.974.887) 52,469.641.473Tap doan Vingroup — Céng ty CP B09a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIA NIEN 80 (tiéo theo) ao ngay 30 thang 6 nam 2017 va cho gial doan tai chinh séu thang két thiic cling ngay 36. NGHIEP Vy VOI CAC BEN LIEN QUAN (tiép theo) Cc diéu kién va diéu khodn ca c&c giao dich vai cdc bén lién quan: Trong kj, Tap doan khong di vay hoe cung c&p cac Khon vay cho cdc bén lién quan. Cho giai doan tai chinh sau thang két thuic ngay 30 thang 6 ném 2016, Tap doan @& cung cp cac khodn vay c6 lai cho Cong ty Tap doan KY nghé Gd Trudng Thanh (cong ty lign két), Cac khodn cho vay nay durge thanh toan bang tién hoae edn trir cong ng’ va c6 tai san dam bao. ‘Tép doan cung cp va str dung dich vy tir cdc bén lign quan theo mire gia ban cho bén thir ba. Trong ky, Tap doan khong trich lap dur phong phai thu khé di cho cde khodn phai thu tir cBc ben lién quan (ngay 31 thang 12 nam 2016: khéng). Viéc danh gia nay duoc thyc hién hang iy thong qua vige xem xét kha ning tai chinh va th] treéng hoat dong cla cae bén lién quan Bon vitinh: VND B60 lién quan M8 quan ne [NGI dung nghigp w Nosy Satnang 6 Ngay 31 thang nam 2017 T2ndim 2016 hai thu ngén han khéch hang (Thuyét minh s6 7.1) uj Thign Tam ‘TB ohie cing chi s8 —Phalthu chi phi xay how dung 6.826.882.318 §.825.479.978 (Chi phi kha cho ‘benh phai thu 28:192.090.268 2.960.586.919 ‘Thanh vign quan iy ch Thanh vi quan ly cho) Pha thu tr ban bit hot cnét the + 2.839,199.598 Cac bén Ken quankhde Ce bén lién quen khéc Phi dich wy ph thu a 11.319.259.495 Ted true cho ngudi bin Cong ty Tap dod KY Gong ty lide kt tir ngay Tem ung cung ofp nigh@ GB Trueng Thanh 30 thang 11 ném 2016) 9 + 17.838,001.271 Cécbén lin quankhde Cc bén én quan khée) Tem ang khée = 1.218,892.000 Ung truee te chi pt trihien 308.412.111.307 : 308.412.194.307 _18.751,903.271 hai thu vé cho vay (Thuyét minh s6 8) Cong ty Tap doan Ky COngty ign két te ngay Cho vay ngin hen nigh G8 Trung Thank 30 thang 11 ném 2016), 4.367.726 627.787 4,367.725.527 787 hai thu Khe (Thuyét minh 66 8) ‘Quy Thign Tam ‘Techie cing chiis# Pha thu chi phi tr = 1.068,579.317 hou tien Phi thu thu oh ng 178.080.5383 - ‘Cong ty Tap doan Ky Cong ty itn két (tu ngdy Pai thy I vay + 8284768374 Sareea ee Seedan SotRang tt man 20%) ‘Cong ty lien két (tir ngay PhS thu Kha phat cingty outer pra S&RBEY HN RELL ay on a ease ROMCERG? _tea.279 05 . 163.124.360.438 9.951.347.691 ar ii in ™\ BH ese nea -Tap doan Vingroup — Céng ty CP 09e-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICA NIEN 80 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két thuc cling ngay 36. NGHIEP VY VO1 CAC BEN LIEN QUAN (tiép theo) Cac khoan phai thu va phai tré v6i cd bén lién quan tai ngay 30 théng 6 n&m 2017 nhy sau: (tiép theo) Bon vitinh: VND én lien quan bi quan m6 Nol dung nghigp wy gay 30théng Nady 31 thing 12 ‘aim 2017 ‘nam 2016 hai te ngén han cho ngurei bén (Thuyét minh s6 21.1) Cac bén lin quankhdc Céc ben lén quan khée Phair cung obo hang héa dich vu 2.473201.800 _.218.835.859 2.473,201.800 _ 5.218.835.859 [gw musa tra én trate (Thuyét minh 6 21.2) ug Thign Tam 8 chit cing chd's Tem dng dn khém how cha ben = _ 2.384.048.903, = __ 2.394.046.9038, Chi phi phat tré ngén han (Thuyét minh £6 23) Cong ty Tap doan Ky Cong ty lien két (ue rgay Chi ph vat ibu dy righé G8 Trung Thanh 30tnang 11 nam 2016) dyng phal td 11087. 955.645 (ug Thign Tam 8 chi cing cha s& Chi phi cam két ta how tro ta thign 350.000.000.000, 351.047.955.645, Doanh thu chwa thy hign (Thuyét minh sb 24) CCécthanh vin quan ly Cac thanh vién quan iy Doan thu chva coh chbt kndc ch chbt thye hign 77323336713 _ 61.671.760.264 77.323.336.713 _81.871.768.204 (Cée Khon phi trd ngdn han Khde (Thuyét minh s6 25.1) Cong ty Du leh Phd Cong ylén két nay Pha tr te bo Qube 22thang 12 nam 2016) Gbng hop tac kinh oath = 700.000.000.000, hai tr kha phat sinh tu hop ang hop tac du tw 318.657.627.938, : CCée thanh vién quan if Cécthanhvién quan ij Tidn d8t coc mua chi chétkhde chi chét kh. bit thy tal mot sb oy an 1.407.078.230 Phaitrd eB toc 125.000.000.000 (Quy Thign Tam Th chic cingchi's? —Phaitrdchiphit» 287.446.531.990 4.005.807.992 hou thie 701.103.150.928 _ 708.412.887.222 82 =s/PI vo 5 WAN’Tap doan Vingroup — Céng ty CP BO9a-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICA NIEN 0 (tiép theo) yao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sdu thang két thie cng ngay 36. NGHIEP VU VOI CAC BEN LIEN QUAN (tip theo) ‘Thu nhap cla cac thanh vien ctia Hoi déng Quan tri va Ban Giam déc ctia Cong ty: Bon vj tinh: VND Cho giai doan tai Cho giai doan tai chinh sau thang —_chinh séu thang két thac ngay 30 _két thac ngay 30 thang 6 nm 2017 thang 6 nam 2016 ’ Luong va thuéng _10.156.060.383 __10.139.277.569 TONG CONG 140.156.060.383 __10.139.277.569 83Tap doan Vingroup — Céng ty CP B0e-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIC'A NIEN 80 (tép theo) vvao ngay 30 thang 6 nam 2017 va cho giai doan ti chinh sau thang két thic cong ngay 37. LAI CO BAN TREN CO PHIEU Lai co ban trén c8 phigu duge tinh bang cach chia loi nhuan hoa B sau thué phan b8 cho 8 dong 86 hu cb phiéu phé théng cia Cong ty cho $6 luong binh quan gia quyén cia s6 8 phiéu phd thong dang lu hanh trong ky. Li suy glam trén ob phigu dugc tinh bang céch chia Iai nhuan hodc I8 sau thué phan bd cho 66 dong s& hiru cd phiéu phd théng cia Céng ty (sau khi da diéu chinh cho c6 tire cla 6 phigu vu dai ob quyén chuyén déi) cho sé lurong binh quan gia quyén cla 6 c8 phiéu phd thong dang luu hanh trong ky va s6 lvong binh quan gia quyén cia cB phiéu phd thong s&8 uge phat hanh trong tung hop tat ed cae cB phigu phd thong tim nang c6 tac dong suy giém déu duoc chuyén thanh cé phigu phé théng Tap doan sir dung cae théng tin sau a8 tinh lai co’ ban va Iai suy gldm trén ob phiéu Bon vi tinh: VND Cho giai doan tai Cho giai doen tai chinh sau thang kétchinh séu thang Két thie ngay 30 thang thac ngay 30 thang 6 nam 2017 6 nam 2016 (Trinh bay lai) Lgi nhuain thuadn sau thu phan bé cho dng s& hiru cb phiéu phé thong Loi nhuan thuan sau thué phan bé cho cd dong so hiru c6 phiéu phé thong sau khi a digu chinh cho céc yéu t6 suy giém 1.718.038.095.979 __1.643.630.371.549 Binh quan gia quyén cia sé cé phiéu phd thong (khong bao gdm o6 phiéu quy) dé tinh lai co ban trén 6 phiéu 2.456.818.742 1,480.656.199 ‘Anh hung cia ob phiu thudng phat hanh trong thang 8 nam 2016 lén sé ligu nam tse : 333.147.645 Binh quan gia quyén cua sé cé phiéu phd théng (knong bao gdm c6 phibu guy) a8 1.715.038,095.979 _1,543.530.371.549 tinh ai co ban trén c6 phil 2.456.818.742 1.813.803.844 Lai co ban trén cé phiéu 698 854 Lai suy giam trén cé phiéu 698 851 Cé phigu wu dai va céc khodn vay chuyén di phat hanh bdi Cong ty Vinoom Retail, cOng ty on, 66 thé c6 téc dong suy gidm lai co ban trén cb phiéu trong tvong lai nhung chva duoc dua vao tinh Iai suy giém trén cb phiéu 6 trén vi cdc cong cy nay c téc dong suy gidm nguge cho ky hign tai 84 SOYTap doan Vingroup — Céng ty CP B0Sa-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIO NIEN 80 (tiép theo) vao ngay 30 thang 6 nm 2017 va cho giai doan tai chinh sau thang két thie cling ngay 38. CAC CAM KET VA CAC KHOAN NQ'TIEM TANG Cac cam két lién quan dén céc hogt dong dau tw xay dyng ‘Tap doan a ky két cc hop dong lién quan dén viée trién khai cdc dy an bat dong san cia Tap Goan. Téng s6 vn cam két theo nhilag hap ébng nay tai ngay 30 thang 6 nam 2017 uée tinh la 31.480 ty VND. Cac cam két lién quan dén céc hop déng thué hoat dng ma Tap doan [a bén cho thué ‘Tap doan, ! bén cho thué, cho thué van phdng, quay hang va khong gian da chirc nang theo thod thugn cho thue. Sé tin thue t6ithi8u theo eéc thoa thuan nay vao ngay 30 thang 6 nam 2017 nhu sau Bon vitink: VND Ngay 30 thang 6 Ngay 31 thang 12 ‘nam 2017 nim 2016 ‘én 4 nm 2.228.537.632.709 2.173.406.499.123, Trén 1 dén 5 nam 4.237.571.383.726 4.182.661.576.564 Tren § nam 3.595.214.300.175 _ 3.328.399.202.222 TONG CONG 10.061.323.316.610 _ 9.684.467.277.909 Theo cac Hop déng hop tac kinh doanh ky trong thang 2 nam 2012 gira cac cong ty trong Tap doan va Cong ty Cé phan Bau ty Thign Huong (Cong ty Thién Huong’) vé vigc kha thac céu phan truéng hoc thuée Dy 4n khu 46 thi Vinhomes Riverside va Dy an Vinhomes: Royal City, Tap doan sé duge nhan phan chia doanh thu cia Cong ty Thién Huong dugc tinh bang 15% doanh thu va c6 thé diéu chinh theo théa thuan. Thoi han thyc hién cac Hop dng Hop tac kinh doanh nay lt thang 2 nam 2012 dén hét thang 8 nam 2043, ac cam két lién quan cc hgp déng thué hoat dong ma Tép doan la bén di thué Tap doan, ld bén di thué, 44 ky két mot s6 hop déng thué hoat dng voi s6 tién thué t6i thiéu theo cdc théa thuan nay vao ngay 30 thang 6 nam 2017 nh sau Bon vitinh: VND Ngay 30 thang 6 nam — Ngdy 31 thang 12 2017 nim 2016 én 1 nam 437.663.081.561 513.275.413.859 Trén 1 dén 5 nam 1,357.688.971.391 1.629.402.985.098 Tren § nam _8.203,054,536.098 _ §.387.453.710.610 TONG CONG 6.998.406.589.050 _7.530.132.109.567 Theo hop dng kinh té kj trong thang nam 2015 gira Cong ty Vincom Retail mién Nam va mt a6i tac doanh nghigp vé vige hop tae xay dung va Khai thac dy an Vincom Plaza Go Vap va Vincom Maximark Bién Ha, déi tac doanh nghigp nay sé nhan évee phan tién thud dibu chinh theo théa thuan, Théi han thy hién hop déng nay la 35 nam ké ti’ ngay cong trinh hoan thanh va quyét todn, hai bén ky hop déng thué/cho thué. 85Tap doan Vingroup — Céng ty CP 809e-DNIHN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIA NIEN 80 (tiép theo) vo ngay 30 thang 6 nm 2017 va cho giai doan tai chinh sau thang két thac cing ngay 38. CAC CAM KET VA CAC KHOAN NQ’TIEM TANG (tiép theo) Cac cam két kha Cam két lién quan dén dy 4n bat dong san tai sé 233 va 2238 Nguyén Trai, Thanh Xuan, Ha Noi Theo théa thuan hgp tac ky ngay 20 thang 4 nam 2015 gia Cong ty Cé phan Xavinco va mét d6i téc doanh nghigp vé viéc phat trién mot diy an bat dong sn, Cong ty C6 phan Xavinco dong ¥ hd tro ngudn van cho d6i téc doanh nghiep thuc hién viée di doi véi 6 tién 1a 71 ty \VND cting nhu déng y cho d6i tac doanh nghiép d6 vay dé gép vén vao Cong ty Xalivico vei sé tién la 130 ty VND. Tai ngay 30 thang 6 nam 2017, khoan cam két con lai trong théa thuan 1a 130 ty VND. Cam két theo hop déng mua ban od phan cia COng ty Trién kam Viet Nam Theo hop dng mua bén o phan nha dau tu chién luge kj gidta Cong ty va Cong ty TNHH MTV Trung tam H6i cho Trién lam Viet Nam ngay 13 thang 3 nm 2015, Cong ty cam két huy Gong 100% vén dB thre hien dy an Trung t&m H6i cho Trign lim Quéc Gia theo ding quy hhoach da pha duyet. Cham nhat 3 nam k8 tu khi Cong ty Trién lam Viet Nam nhan due mat bang, giai Goan 1 cla cla Khu HOi chg Trién lam Quéc Gia phai duoc hoan thanh tri truéng hep cham tré phat sinh do nguyén nhan khaéch quan. Cam két theo hop déng x4y dyng Cong trinh Cang hanh khach Quéc t8 Phi Quée, tinh Kien Giang theo hinh thirc BOT Theo Quyét dinh cia Uy ban Nhan dan tinh Kién Giang va viéc phe duyét két qua chi dinh nha dau tu thuc hién Dy €n céng trinh Cng hanh khach Quée té Phi Quéc ngay 3 thang 4 nam 2015, Céng ty Du lich Phd Quéc durge chi dinh la nha dau tu’ dui hinh thurc hop déng BOT cia dy an nay. Téng vén dau tu’ dy én dé nghj chi dinh cho nha dau tu la 493 ty VND. Sau khi dyn hoan thanh dura vao khai thdo, nha dau tu thu hién céng téc quan Ij, kinh doanh va chuyén giao cng trinh trong thei gian dy kién la 30 nam. Cam két lién quan én hop déng hop téc kinh doanh va di thué olla Cong ty An Phong (trusc dy 18 céng ty con, da sap nhép vao c6ng ty Vincom Retail Mién Nam vao ngay 3 thang 4 nim 2017) “Theo hop éBng hop tac kinh doanh va hop dang thué mét s6 trung tém thyorig mai git Céng ty Vincom Retail mién Nam va cdc dé] tac doanh nghiép tal ‘Déng Nai va thanh pho HO Ghi Minh, Cong ty Vincom Retail mién Nam cam két bain giao Iai cho bén cho thué hoe ben tham gia hgp tc kinh doanh céng trinh kién tric xay dung va céc trang thit bi ob dinh gan lign voi ede eu trie hign hu ma khong dua ra them bét ctr didu kién nao sau khi két thac thoi gian hop déng Cam két lién quan dén viée chuyén nhuong mét phan téa nha Vincom Ba Trigu A&B ‘\Vao ngay 31 thang 7 nam 2006, Céng ty da chuyén nhugng mot phan tai san thudc toa nha ‘Vincom City Towers cho mt déi tac doanh nghiép. Theo Hop déng chuyén nhyong néu trén, Tap doan cting cam két chuyn giao cac bét dong sn dau tu sau cho d6i tac doanh nghiep nay vao ngay 20 thang 7 nam 2052: Quyén 88 hau % khu ve thong mai (ti tang 1 dén tng 6 ta nha Vineom City Towers (toa nha") khong bao gém khu Ié tan va khu thang may tng 1 c6 dign tich a 160 m2); va Quyén sé hou 31% tang ham B1, 82 cla toa nha. 86 LOAN waeTap doan Vingroup — Céng ty CP 096-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIDA NIEN BO (tép theo) vo ngay 20 thang 6 nim 2017 va cho giai doan tai chinh su thang két thc cung ngay 38. CAC CAM KET VA CAC KHOAN NQ TIEM TANG (tiép theo) Cac cam kat khée (tiép theo) Cam két theo cc théa thudin hé tra lai sudt cho khéch mua c&n hO, biét thy tai mot s6 Dy an tla Tép doan Theo céc Théa thuan HO tr¢ Iai suat ba (3) bén gifra cdc chi dau ty, céc khach hang mua bat dong san tai mét s6 dy an bat d6ng san cla Tap doan va mot sé ngén hang, cdc chu dau tu cam két hd tro khach hang vay mot phan gia tr) bat déng san dé thanh toan va hé tro’ thanh toan Iai suat cho ngan hang trong thoi han cam két. Ngoai ra, Cong ty Hoang Gia 68 ky két mot s6 théa thuan ba (3) bén voi cae khach hang mua cin ho tai Du an Vinhomes Royal City va mt s6 ngan hang cho céc khach mua can ho nay vay d& thanh toan tién mua can hd. Theo théa thuan nay: ())_ Ngan hang 88 cho khach hang mua céin ho vay 48 thanh toan titn mua c&n hg tai Dy én Vinhomes Royal City; va (i) Trong trong hyp khach hang mua can hé tai Dy an Vinhomes Royal City vi pham Gidu knoan trong hop déng tin dung 68 ky véi ngan hang, ngén hang c6 th& yéu cdu Cong ty Hoang gia mua lai cin ho v6i gia t6ithigu bang 80% gid tri khodn tién khach nang da thanh toan theo tién d6 cho Céng ty Hoang Gia. Cam két lién quan a&n churong trinh dich vu quan ly va cho thué bigt thy “Tap doan 8 cung cp cc dich vy quain Ij va cho thué biét thy cho khach hang mua bigt thr tai céc dy an Vinpeari Pha Quéc Resort, Vinpearl Phi Quéc Resort & Golf, Vinpeari Phi Quéc Ocean Resort & Villas, Vinpearl Phu Quéc Paradise Resort & Villas va cdc dy an cla Céng ty Vinpearl. Theo 46, trong vong 10 nam dau tién ké tir ngay biét thy dude ban giao, khach hang duc chi dau tur dam bao phan thu nhap ign hon git: (i) 89%inaim an 103%!nam tinh trén gid tri chuyén nhwong ota biét thy; (i) 85% tinh trén phan Ig! nhuan thuan hang nam ty viéc cho thue lai cde biét thy nay cho cae bén thir ba a7Tap doan Vingroup - Céng ty CP 09e-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GID NIEN BO (tiép theo) vo ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang k&t thue cing ngay 39, THONG TIN THEO BO PHAN ‘BB phyc vy myc dich quan Ij, Tap doan duge t8 chic thanh céc bo phan kinh doanh dyva trén loai hinh sn phdm va dich vy cung cp, va bao gdm céc bo phan kinh doanh nhu sau: Kinh doanh chuyén nhugng bat dong san: bao gém hoat dong chuyén nhuong cae hang mue xay dung dé ban tai cac dy an bat déng sén cila Tap doan cing nhw cdc hoat dong au tu bat dong sén khae; Kinh doanh cho thué bat dong san dau tw va cung cép cdc dich vu lin quan: bao gm cing edp dich vu cho thue van phon, trung tém thong mai va cung cap cdc dich vu lién quan tai cdc bat dong san dau tu cla Tap doan; Kinh doanh dich vu khach san du lich, vul choi gi tri va cc dich vu lién quan: bao gdm cung cp dich vy cho thué nha hang, Khéch san va cdc dich vy lién quan tai céc khach san va khu nghi durong clla Tap doan; Kinh doanh dich vu bénh vign va cc dich vu lign quan: bao gdm cung cép dich vy knam, chia bénh va cc dich vu lién quan khac tai Bénh vién Ba khoa Quéc té Vinmec; Kinh doanh dich vu gido duc va ede dich vy lién quan: bao gdm cung cép dich vu gigo duc va cac dich vy lién quan tai hé théng giao duc Vinschool va VinAcademy cia Tap oan; Kinh doanh dich vu ban 18: bao gdm cung cép hang héa tai céc siu thi, cira hang tien Ich va cdc cla hang ban lé khéo; va ‘Cac hoat dong kinh doanh khde: bao gdm cung ep dich vu tu van méi giéi bat dong san, dich vy xay dung, dich vu bdo vé, dich vy vé sinh, dich vu kg thuat, dich vu van chuyén, néng nghigp va cac dich vy kha. 8868 ‘Ferean Zor varoar GEOSOURETTENe) GETVATERLING — ZOOSCUSDSZOET TeEZEVTeSOsH ONE LLBLSENE — WiseeWZEEIN® GELOIESIE GOVT LAD BIOSLSEIV SS i) ‘en eu du BugL LOCH TOUTE TOF IATOT LLVLeT wT TRLOTEATLCY wOVISiOTLS wUOrreL Lee lavoRTreLesTaE GooleeEIevOres (@)uFSIm SueL oroizossoct8 GrLssoess'eez — OLORLEHEHSL — YEPELYORERD GEOGEPOHVELD ORI SONLIGRIZZ OrOISHL UAC seh LOrsszeEL'T 45000, Bun ua a voreexuuevece siwsorescele sreversoe uy ovzevencuse - : Py ‘A bugo opn-m1 NES, ‘UPS TEL Lireoesesivre — losz-esoz96 9602) Woz) scesexzO Te — (ezevereIRot) (eoezeseLeRNe) GLSUSLENCOSHT HLesELSseStS9 idea ma oseseovezst oiowsorerve — exoeeezsz : (cre sszs00'00) wpa go or (ane 88 wrrcivsseo0% - coosereerer —peezsLor Ly oF UOE HHS wl@ULOGEHORL coDEcsUEL EVE YOTTIOEYSEE soLraNsLeES ‘queop Gus ‘supp xéou end i9y, raeceL TEyEGEOTINT vaVOLUEE TOT Wie wCOTER TONE yen ‘Tercaveorcarse Tooverecceorn omseveweez creisesirscre zesusciove — B20 uy yueop up Coir mere H SevORNIeODErE CeORTTES vinesserrer — SeDOeEVIO eRe SexvareOZVEL ssc eoveos corse spe'ooses'eee oxeerLeoziss zi9SENCIOVOY se ISeOLOZL L6LveDOEEGZHZ eseUES¥zs;e602 oPewrOZES ENTE wupran nut queog ‘po top ane ea aaa won upt ta app wend vend vont ueyin ups But pa Buon Phuong —— YUN BUED Io FA YP YUBED UUDY ~DER-ND ORD URN ua.9#2—_UaH TA UDpopD en _YaeDeA..NED UBlnYD WEED LUDt ‘vai weep wun) en uBi Wued in —_L)IPO wD IMA ‘oh URE Bug ipa ar Fab wuecp uN —mpUEsYoRUn cup uUeOD YUDY NA: fs uo nes nyu Ae6u Bund 21 1ei6 oyo eA 1402 weU 9 BuPLA o¢ AeBU Ye UROP de] end YUEOP YUPy a:AA YUU OBLA UBUA Og END OU BUCO EA UBS Ie} 9S 1OW BA UF >| BueY) nes YUIYD Ie} EOP 10) ‘Nig YUeop en uN BUOUL NVHd O@ OSHLNILONOHL = “6 )VHN dOH HNJHO IV. OVS OYE HNIIN L3ANHL NHING-e608 do Ay Bugg — dnouBui, ueop deyTap doan Vingroup — Céng ty CP B08a-DNVHIN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICYA NIEN 80 (tip theo) vao ngay 30 thang 6 nam 2077 va cho giai doan tai chinh sau thang ket thic cng ngay 39. THONG TIN THEO BQ PHAN (tiép theo) 1 2, Doanh thu ni b6 thuan durgc loai tri khi lap ba0 cdo tai chinh hop nhdt gitta nién do. Loi nhuan cia tieng bd phan khong bao gdm nhing khoan myc sau: Bon vitinh: VND Doanh thu t&i chinh 680.083.535.945 Chi phi t8i chinh (2.006, 820.285.238) Thu nhép khac 134,516 694.454 Chi phi khac (157.922.259.221) Téng cong (1.340.142.314.060) Loai ti Thu nhap gitva céc bd phan (756.844.779.236) (2.096.987,093.296) ‘Tai sn ciia ting b6 phan khéng bao gm céc khoan muc sau vi nhing tai san nay duge quan Ij tap tung Bon vj tinh: VND ‘Bau tu tai chinh ngén han 88.650.535.127 Phai thu tir chuyén nhuong khoan du ty 367.694.692.439 Phai thu v8 cho vay ngan han 7.108.459.038.852 Lai phai thu tir cdc khodn tién gb ngan hang, dat coc, pha thu khde 520.519.538.384 Du phng phai thu vé cho vay khd doi (51.264.903.071) Dy phong phai thu v8 lai cho vay khé ai (3.970.541.473) Chi phi lai vay tra truse 4.701.017.230 Chi phi thué thu nhap doanh nghigp tam tinh 596.345.171.414 Thué GTGT duge kndu tr 1.088.829.435.214 ‘Thué va céc khoan khdc phai thu Nha née 56.677.861.767 Phai thu vé cho vay dai han 364.400.978.855 ‘Bau tu vao cong ty lién doanh, lién két 3.384.877.738.464 au tu vao cong ty khéc 1,935,598 636.008 Dy phong gidm gid cac khoan dau ty dai han (7.817.024.997) av tu tai chinh dai han 70.000.000.000 Tai san thué thu nhap hod lai 372.016.266.324 Téng cong 15,876.01 537 No phai tra cla timg bg phan khong bao gém céc khon myc sau vi nhiing khoan ng” phal ra nay duge quan ly tap trung Bon vj tinh: VND Thué va cdc khoan phai nop Nha née 3.374.719,357.594 Chi phi Iai vay trich tro 1.267 819.968.723 6 tire phai tr 682.253.523.599 Vay va no thué tai chinh ngan han 11.327.640.786.797 Vay va ng thué tai chinh dai han 32.779.121,080.801 Thué thu nhap hoan lai phai tra 120.044.317.585 Téng cong 49.551.599.005.099 90Feu eereLe BERIT UILGLLGY POT YePGEDT TOCDIETEORET ZOVVLNVSSSOP — TLLbGwZOveE CLAveTeEzesOE sorocesureare leBearsmossts (0) PnreUt du BupL VeRO BRIE TST oe DOSEN OTR TeasrnoTeH TerneTCO HOIeTINe TONTREHIS COS OEHTE ceuvec sie — (C)uREIE SunL ovo'scsarzi99 UortUo ler Li9 eoSLErsiBR —sHaYEGTEE —-ZBEISC'ESL'SOD LVasaveOEEYT sastNSaLYCEET GL sos 090TLaT 6500 fu ua do viezurezeeuson - sos vez severe sorzaeeieos cioeweziz ees on put ‘A 6400 000m eC, ‘UPS TEL USySLEVze Rey GOETSTTEYSLL Oct ERELALSLY UGC eMFHYEODEY) coLizeZECeY — (LOFSEETZEZEH) (oceteVoReeC) sovuesLOUSeE —zISSErTOLNerY dud 6g oan grin 9na (guiséuu ru csvowcesere —- ss0900 05 @oorserszon)- sooeec'ese svrsietesos yu ceo oerssoses coc Terense2 — COLEEBIZLSHE ORO TILEETL —«SLESUOSHDIZI eaTIEYStE WE —LiLcHODLeHES aly eorere Hey Supp vtou enb 331 TiveseweLvoave Wearwestossorn) Sioviavaceeee TeOsDeLiNGInY LeCorssisWe — wovverdrreur coreiwciowaee Lesvorasrwcee GevlOaweRET arate) vOrVILHBBIES wreeceMLIeE mrnmoe — SO Teve— eraTRE TE w utws ones en pram wueo, Lsveceezevoowe - Lizcosesz ons zaozareccusLy Le8rPelB Hee TIS TONAOTAY sir LiLvEL Loe es/SOLOEECENT sev uO MESeEL NL AAMURG OD tpi nig wueog pout min yue0g sup up orfea wm) a ésgy) Cer Arg ey) — nb gy yap verb ven uenbupyrin us aurea) tr a 2p ehanpond vali yaip2go Ua uapoeo en weap eA neD Bip ipa Buored en ao nga ido or AAetp won winy MnP weoD Wi ENB WsO in ULMDIOND IN UES Bu pao) Up WweNp Uy {Bip mon wy mpuesiapay ms oo wip wy (Bp wep aot NA ‘Wn a uog nes nyu heBu Buno onuy yx Buey) nes YUIYD 1eI UeOP 1e16 oyo a ob0z weU 9 BueLR O€ KeBU 1 UROP dex eno YUEOP YUP o/A YUN] O9\Y UU Oq END OU BUDD EA UES IE 9 OW! eA UENYL 16] ‘Nyy YUBOP QA UN BULL (oat den) NYHd OF OAHLNILONOHL == “6E ‘KeBu Buno onig 194 SUEY NES YUIYD 1e} UEOD 1e16 OUD en gLOZ WEY g BUEY OF AEBU OBA 8) OG NIN VID LYHN dOH HNIHO IV O¥D OS HNIN LANHL NH/NG-2608 d9 Ay Bugg — dnos6ul, ueop deyTap doan Vingroup - Céng ty CP B09e-DNIHN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIA NIEN BO (tiép theo) vo ngay 30 thang 6 nam 2016 va cho giai doan tai chinh sau thang két thue cing neay 39. THONG TIN THEO BO PHAN (tiép theo) 41. Doan thu ni bé thudn dug loai trv khi lap bao cdo tai chinh hop nhat gitta nién 6. 2. Loi nhuan cia timg b6 phan khong bao gdm céec khon myc sau: Bon vitinh: VND Doan thu tai chinh 3.072,657.381.880 Chi phi tai chinh (1.646.980.988.389) Thu nhap kha 140.118.207.948 Chi phi khac (271.641.264.459) Chi phi dy phéng cla kon vay va Iai vay : Téng céng 1.294.153.346.980 Loai tr ‘Thu nhap gia cdc bo phan (1.118.682.094.071) 175.471.252.909 3. Tai sén oda timg bo phan khéng bao gém céc Khon myc sau vi nhéing tai sén nay dug ‘quan ly tap trung Bon vi tink: VND ‘pu tu tai chinh ngén hen 4621.218.612914 Phai thu vé chuyén nhuong khoan éau tu 5.131.882.005.470 Phai thu vé cho vay ngén han 1.589.836.789.906 Lai phai thu tiv cdc khoan tién giti ngn hang, dat coc, phai thu kde 1.083.134.502.560 Phai thu tir thu nhap oé tue 36.115.522.222 Dy phong phai thu v8 cho vay kh6 di (106.587.067.902) Dy phéng phai thu vé Iai cho vay khé doi (39.744.069.813) Chi phi thué thu nhap doanh nghigp tra trroe 268.107.929.925 Thué GTGT dug khdu try 1,006.350.308.978 ‘Thué va c&c khoan khae phai thu Nha nuéc. 888.553.319.291 8 tue tng rude cho o8 ééng ném cd phigu Lu dai cla cong tycon 166.552.812.685 Phai thu vé cho vay dai han 62.559.839.165 DAU tu tai chinh dai han 12,760.210.091.207 Tai sn thué thu nhap hoan lai 208.498.439.599 Téng cong 26.846.695.036.208 4, No phai tré cla tl¢ng bO phan khong bao gdm cac khogn muc sau vi nhong khoan ng phai tré nay doc quan ly tep trung: Bon vi tinh: VND Thué va cae khodn phai nop Nha nude 2.695,640.468.566 Chi phi Iai vay trich truée 852.004.869.472 C6 ture phai tra 75.990.333.977 Vay va no thu tai chinh ngén han 4.874.520.126.530 Vay va no’thué tai chinh di han 33.939.516.448.303 Thué thu nhap hon lai phai tra 442.045.969.498, Téng cong fpeee tro rie 16 Ae 92 UeTap doan Vingroup — Céng ty CP B08e-DN/HN ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT GIC‘A NIEN 80 (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh su thang két the cing ngay 39, 40. THONG TIN THEO BQ PHAN (tiép theo) Tap don theo doi két qua hoat éong mot céich riéng biét cho timng bo phan kinh doanh cho mue dich ra quyét dinh phan bé nguén ive va danh gid k&t qua hoat dong. Két qué hoat dong iia timg bé phan dugc danh gia dya trén lail(I8) va duoc xac dinh mot cach nhat quan voi lai/(8) cua Tap doan trén bdo cdo tai chinh hop nhat gira nién 6d. Tuy nhién, hoat dong tai chinh cia Tap doan (bao gém chi phi tai chinh va doanh thu tai chinh) dugc theo dai trén co s0 tap trung va khong phan b6 cho ting inh vyc kinh doanh. Gi dp dung cho cdc giao dich git céc bO phan dugc xéc dinh trén co sé théa thuan hop éng tong ty nhur giao dich voi céc bén thir ba. Doanh thu, chi phi va két qua kinh doanh cia cdc bd phan bao gém cac giao dich gidra céc bo phan. CAc giao dich nay duoc loai tri khi lap bdo cdo ti chinh hop nhat git nién 46. CHITIET BAO CAO LUU CHUYEN TIEN TE Bon vitinh: VND Cho giai doan tai Cho gial doan tai cchinh sau thang két chin sdu thang két thie ngay 30 thing 6 thic ngay 30 thang 6 - nam 2047 nim 2016 Cée giao dich khéng bang tién anh hurong trong yéu dén bao cao lu chuyén tién t@ trong twong lai: ‘Trai phidu chuyén 681 duoc chuyén thanh vén chi S@ hu (Thuyét minh s6 28.1) = 2.202.521.952.598 Chi tr c6 tre bang o phiéu (Thuyét minh s6 29.1) = 2.133.799.410.000 Cén tr cong ng git hoat dong kinh doenh va het déng dau tw = 122.400.000.000 Can tr cong ng gita host dong dau tu va hoat ng tai chin 1.124.000.000,000 202.948.471.977 Ma s6 02. Khdu hao tai san c6 dinh how hin va bat dong san dau tw va hao mon tai san 6 dinh v6 hinh (bao gdm phan bé Igi thé thuong mai) Khu hao va hao man 1.423.431.138.078 1.101.166,388.942 Phan bé Iai thé thong mai (Thuyét minh sé 20) 877.424.273.365 824.929.041.150 Lai tte giao dich mua ré . - - Téng cong 2,000.855.412.444 _1.626,095.430.092 Ma s6 06. Lai tir hoat dong dau tw 6 thud tu thenh ly t2i sdn 6 dinh (Thuyét minh s6 33) 419.073.492.018 121.019.159.123, Lal ti thanh Ij céc khodn du tr vdo ob phidu cla cdc don vi khae (28.287.950.104) _(2.220.886.571.406) Phan ii ti cong ty lin két (Thuyét minh s6 19.1.1) (15.294,039,800) _(21.368.710.683) Thu nhdp tai vay va ob tee (Thuyét minh s6 29.3) (479.167.251.325) (622.022.495.469) Téng cong (603.678.749.301) _(2.843.258.618.405) Ma 86 23. Tién chi cho vay, mua céc cOng cy ng cla don vi khac Tin chi cho hoat dong cho vay (6.340.500.000,000) (659.383.261.503) Tibn abi c6 ky hen _(845,896.443.453) (128.301.551.618) Téng cong (6.686.396.443.453) (788.684.813.121) 93 YawTap doan Vingroup — Céng ty CP 8096-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GID NIEN 80 (tép theo) vao ngay 30 thang 6 nm 2017 va cho giai doan tai chinh su thang ket thdc cung ngay 40. CHITIET BAO CAO LUU CHUYEN TIEN TE (tip theo) Bon vi tinh: VND Cho giai doan ta) | Cho gia dogn tai chinh sau thang két—_chinh séu thang két thac ngay 30 théng 6 thie ngay 30 thing 6 nim 207 rnd 2016 wma s6 24, Tién thu hdi cho vay, ban lal cng cu ng cia don vi khac ibn thu tir oat ng cho vay 1.609,548.128.517 _280,000,000.000 Rit tidn gli c6 Ky hen 752.725.880.049 _ 6,377.987.568.916 Téng cong 2.362.272.008.566 __ 6.657.987.568.916 Ma s6 26. Tlén chi dau tw gép von vao don vi khac Tien chi mua cbng ty con mi (rtrd sb du tibn cia céng ty con tal ngay mua) (1.318,990,091.185) (1.616.693.100.950) ‘Tien chi mua them c& phn cia cOng ty con ign hou (8.223.875,000.000) (6,038.558.197.241) Tién tam Ung/dat cgc mua céng ty con = (697.934.120.500) Tién chi mua ob phan/gép von vao cae don vi khac (2.010.105.000.000) _(2.800.148.560.000) Tin tam Ging theo hep déng hop téc kinh doann _ = __(1.267.700.000.000) Téng cong (6.553.979.031.185) _(11.421.031.978.691) Ma sé 26. Tién thu hi Tién thu do nhuong bén cdc khoan dau tu vao cong ty con, sau khi triv s6 dur tién tai cong ty jAu tw gop vén vao don vi khac con 103.326.181.748 6.648.072.859.614 Tién thu do nhurong ban céc khodn @du ty vo don vi khée 41.196.354.396.600 863.489.686.969 Thu hdi tid dt coe mua c& phn 21200.000.000.000 E ‘Thu hai tin dat coe cho muc dich @du tu vao cae dyn bat dong sén ___31000.000,000.000 268.368.593.595 Téng cng 6.499.690.518.548 _7.744.915.879.918. Ma sé 31. Tién thu tir phat hanh cé phiéu, nhn g6p vén ca chi so hou han gép vén eta e8 déng khang kiém soat 6,000,000.000 956.280.000.000 Téng cong 6.000.000.0009 __ 956.280.000.000 Ma s6 36. Cé tire, Igi nhugn da tra cho chi so how Cé tue, Ioi nhuan da tra cho ob déng khong kidm soat (985.018.955.101) __ (200.000.000.000) Téng cong (285.018.955.101) __ (200.000.000.000) 94Tap doan Vingroup — Céng ty CP THUYET MINH BAO CAO TAI CHINH HOP NHAT GIC'A NIEN BO (tiép theo) vo ngay 30 thang 6 nm 2017 va cho gial doan tai chinh su thang kAt thd cing ngay 41, TRINH BAY LAI DO LIEU TUONG UNG. BOG2-DN/HN Mot s6 dir ligu tuong tng trén bao céo tai chinh hop nhat gitra nién 49 4 duoc trinh bay lai do vige hoan tt ké toan tam thé 4p dung trong ky truéc dbi véi cc giao dich hop nhat kinh doanh va cdc noi dung khac chi tiét nhu sau Ms 227 228 252 253 269 429 cHITIEU BANG CAN 901 KE TOAN HOP NHAT Tai san cb ginh vb hinh Nguyen gi Bu ty vao cong ty Wien két ‘Dau tu gép vén vo gon vi kde Loi thé thyong mai Lot ich eba 8 660g kong kiém soat a a o a a) a Nogay 31 thang 12 im 2016 (08 duge trinh bay true dy) 811.909.201.738, 1.171.481,553.652 41.728,800.250.902 1,604.928.401.863 8.240.254.012 956 18.384,089.333.236 Trinh bay lai 2.180.454.112 2.180.454.112, 1.474.225,028 11.312.886,668 (9.778.310.742) 5.189.255.0668 Bon vi tink: VND Nay 31 thang 12 aim 2016 (®uge trinh bay lai) 814.089.655.850 1.173,632,007.764 4.730,283.476.020 1,616.241.288.531 8.230.478.702.214 18,389,278.588.302 (1) Hoan t&t ké toan tam thei cho giao dich mua Cong ty Sach Viet Nam nhu trinh bay & Thuyét minh 86 4.3. 95 1HTap doan Vingroup — Céng ty CP 096-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIA NIEN BO (tiép theo) vao ngay 30 thang 6 nam 2017 va cho giai doan tai chinh sau thang két thuc cung ngay 42. CAC SY KIEN PHAT SINH SAU NGAY KET THUC KY KE TOAN GIA NIEN BO Ngoai cée sur kién phat sinh sau ngay ét thu kj Ké toan 4a durgc trinh bay trong céc thuyét minh khac cla bao cdo tai chinh hop nhat gitra nién 4, Tap doan con 6 cac sy kién phat sinh sau ngay két thuc ky ké toan sau: \Va0 ngay 4 thang 7 nam 2017, Céng ty 48 ky hop dng chuyén nhuong toan b6 74% cb phan ciia Céng ty Hoa Mai, céng ty con, cho mot 06 tac doann nghiép voi téng gla phi lé 336.8 ty VND \Vao ngay 3 thang 7 nam 2017, Cong ty 48 phat hanh trai phigu véi ting ménh gid la 3.600 ty VND sé dao han vao nam 2019 va nam 2020, chiu lai suat trong nam dau tién Ia 10,25% va 10,3%, cdc nam tiép theo lai suat durge xac dinh bang Iai suat bien 4% - 4,5% va Iai suat tién ti tiét Kiem c& nan ({ai tra sau) ky han 12 thang cla Ngan hang TMCP Cong Thuong Viet Nam, Ngan hang TMCP Bau tu va Phat trién Viet Nam, Ngan hang TMCP Ngoai thong Viet Nam va Ngan hang Nong nghiép va Phat trién Nong then Viet Nam, Trong thang 7 nam 2017, Cong ty 48 68 coc 4.500 ty VND cho mét céng ty di tc voi muc dich hop tac phat trién mot dy an bat dong san tiém nang. 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