CONG TY TNHH MOT THANH VIEN DICH VU CONG iCH QU..N a· . . Bao cao tai chinh Ngay 31 thanq 12 narn 2019 Cong ty TNHH Mot Thanh vien Dich Vl,J Cong lch Ouan 8 Ml,)C Ll,)C Trang Thong tin chung 1 ( Bao cao cua Ban Giarn a6c 2 Bao cao kiem loan d(ic lap 3-4 Bang can d6i ke loan 5 Bao cao ket qua hoat d(ing kinh doanh 6 Bao cao IU'u chuyen tien !$ 7 Thuyet minh baa cao tai chinh 8 -25 Cong ty TNHH M(>t Thanh vien Dich Vl,J Cong Ich Ouan 8 THONG TIN CHUNG CONG TY Cong ty TNHH mot thanh vien Dich vu Cong ich Quan 8 ("Cong ty") la mot cong ty dLrQ'C thanh lap ti;ii Viet Nam dLr&i hinh thuc cong ty trach nhiem hO,u han mot thanh vien, thee Giay chll'ng nhan dang ky Doanh nghi$p ("GCNEJKDN") s6 0301426828 do S& Ke hoach va Elau !Lr Thanh ph6 H6 Chi Minh cap ngay 30 !hang 09 narn 2010 va giay chll'ng nhan !hay d6i Ian thll' !Lr ngay 10 thanq 04 narn 2017. Heat dong chinh cua Cong ty la: Hoat dong cong ich: thu gem van chuyen rac, v$ sinh moi tmc'Yng, quan ly nna tnuoc so hO,u Nha nuoc phan cap Ouan quan ly, xay dU'ng, soa chfra cong trinh ha tang do th! Thiel ke xay dU'ng cong trlnh dan dung -cong nghiep: xay dU'ng sua chua cac cong trinh giao thong: duy tu, bao dLrang h$ th6ng cau dLrc'Yng thee phan cap; quan ly cong vien cay xanh; quan ly he thong thoat nuoc va chieu sang; quan ly nuoc thai va chat gay o nhiem tren va ven kenn, song; khai thac, Ice va phan phoi mroc phuc vu sinh heat; giam sat thi cong cong trlnh dan dung va conq nghiep; dau tu', xay dU'ng, kinh doanh ket du ha tang khu conq nqhiep, khu dan cu. Cong ty c6 tru s& chinh tsii 907 Pham The Hien, PhLrc'Yng 4, Quan 8, Thanh ph6 H6 Chi Minh. H(>I OONG THANH VIEN Cac thanh vien Hoi dong Thanh vien trong nam va vao nqay lap bao cao nay nhu sau Ong H6 Xuan Thao Chu tich Ong Ela Qu6c Phong Thanh vien Ba Phan Thi Hong Lien Thanh vien BAN GIAM eoc Cac thanh vien Ban Giarn doc trong narn va vao ngay l.,ip bao cao nay nhu' sau: Ong Ela Qu6c Phong Giarn doc Ong Huynh Thai Duy Phuc Ph6 Glam d6c Ba Ly Thi Ngoc Hoa Pho Giarn d6c NGU'O'I O..I Dll;N THEO PHAP LU..T NgLrc'Yi dai dien thee phap luat cua Cong ty trong narn va vao ngay lap bao cao nay la Ong Ela Quoc Phong. Kll:M TOAN VIEN Cong ty TNHH Kiem toan KMF la cong ty kiem toan cho Cong ty. 1 Cong ty TNHH Mot Thanh vien Dich v1,1 Cong lch Ouan 8 BAO CAO COA H01 £J6NG THANH VIEN Cac thanh vien H¢i dong Thanh vien Cong ty TNHH M¢t Thanh vien Djch vu Cong ich Quan 8 ("Cong ty") trinh bay bao cao nay va cac bao cao tai chinh da dU'qc kiem toan ctla Cong ty vao ngay31 thang 12 narn 2019 va cho narn tai chinh ket thuc cunq ngay TRACH NHleM C0A BAN GIAM OOC 001 VO'I CAC BAO CAO TAI CHiNH Ban Giarn d6c chju trach nhiern dam bao cac bao cao tai chinh cho tll'ng narn ke toan phan anh !rung tnuc va hop ly tinh hinh tai chinh, ket qua noat d¢ng kinh doanh va tinh hinh IU'U chuyen lien te ctla Cong ty trong narn. Trong qua trinh rap cac bao cao tai chinh nay, Ban Giarn d6c din phai: cho ding Cong ty se tiep tuc heat d¢ng. .,. lu'a chon cac chinh sach ke loan thich hop va ap dung cac chinh sach nay mot each nhat quan; .,. thuc hien cac danh gia va uoc tinh m¢t each hop ly va tnan tronq; .. neu re cac chuan rnuc ke loan ap dung cho C6ng ty c6 dU'(YC tuan thtl hay khong va tat ca nh(mg sai lech trong yeu SO v&i nhCmg chuan mU'C nay da dU'(YC trinh bay va giai thich trong cac bao cao tai chinh; va .. l(ip cac bao cao tai chlnh tren ca so nguyen tile hoat d¢ng lien tuc tru tm6'ng hop kh6ng the Ban Giam d6c chiu trach nhiern dam bao viec cac so sach ke loan lhich hop dU'(YC IU'U giC,, de phan anh tinh hinh tai chinh ctla Cong ty, voi rnuc de) chinh xac hop ly, tal bat ky thoi diem nao va dam bao riing cac so sach ke toan tuan lhtl v&i che de) ke loan da dU'(YC ap dung. Ban Giam doc cOng chiu trach nhiern ve viec quan ly cac tal san cua Cong ty va do do phai thuc hien cac bien phap thich hop de ngan chan va phat hien cac hanh vi gian lan va nhC,,ng vi pharn khac. Ban Giarn doc cam ket da tuan thtl nhC,,ng yeu cau neu tren trong viec lap cac bao cao tai chinh kem theo. PHE DUY..T CUA HQI 00NG THANH VIEN Chung toi phe duyet cac bao cao tai chlnh dinh kern, bao gom bang can doi ke toan, bao cao ket qua ho<;1t dc)ng kinh doanh va bao cao IU'U chuyen lien te cung v&i bang thuyet minh. Cac bao cao nay da dU'(YC SOi;ln thao the hien !rung !ht,J'C Va hqp ly Ve tinh hlnh tai Chinh Va ho;;,t d¢ng kinh doanh ctla Cong ty cho nam tai chinh ket thuc ngay 31 thang 12 nam 2019. Ho Xuan Thao Chtl tjch Ngay 17 thang 01 nam 2020 2 CONG TY TNHH Kl..M TOAN KMF S6 2/13A Bfch Eling, phvang 02, qu$n TAn Binh So: 69-BCTCIHD/2019 028 6683 1070 I contact@kmf-aud...com BAO cAo Kll::M TOAN OQC LAP Kinh gwi: H(ii d6ng Thanh vien vii Ban Giam d6c ctla COng ty TNHH M(it Thanh vien Djch V\J COng ich Qu..n 8 Chung tOi da kiem toan cac bao cao tal chinh ctla Cong ty TNHH MOt Thanh vien Djch vu Cong ich ouan 8 ("C6ng ty") dlJ'Q'C rap ngay 17 thang 01 nam 2020 va trlnh bay t(J> trang 5 den trang 25 bao g6m bang can d6i ke toan vao ngay 31 thanq 12 nam 2019, Mo cao ket qua heat dOng kinh doanh va Mo cao IU'U chuyen tien te cho nam tai chinh ket thuc cung ngay vll cac thuyet minh bao cao tai chlnh kern thee. Treen nhi..m ctia Giem doc ' Giarn d6c chju trach nhiem ve viec tap va trinh bay trung thuc va hop ly bao cao tal chinh cua Cong ty thee cac Chuan rnuc ke toan Vi$t Nam, Che d¢ ke toan doanh nghi$p Vi$t Nam va cac quy djnh phap ly co lien quan den vi$c 1.(lp va trinh bay bao cao tai chinh va chiu trach nhiern ve kiem scat nOi b¢ ma Giarn d6c xac djnh la can thiet de dam bao cho viec l;(lp va trinh bay bao cao tai chlnh khOng co sai sot tronq yeu do gian l<;1n hoac nharn Ian. rrscn nhi..m ctia Kiem toan vien Trach nhiem cua chung tOi la dll'a ra y kien ve bao cao tai chinh dua tren ket qua cua cuoc kiem loan. Chung tOi da lien hllnh kiem toan thee cac Chuan m\J'C kiem loan Viet Nam. Gae chuan muc nay yeu cau Chung !Oi tuan thu chuan rnuc va cac quy djnh Ve dao dll'C nghe nghi$p, l(lp ke hoach va thuc hi$n CU0C kiem loan de dat dU'Q'C S\f dam bao hop ly Ve viec lieu bao cao tai Chlnh Cua Cong ty co con sai s6t trong yeu hay khOng. COng viec kiem toan bao gbm thlJ'C hien cac thu tuc nnarn thu thap cac bang Chll'ng kiem toan ve cac s6 lieu va thuyet minh tren bao cao tal chinh. Gae thu tuc kiem toan dU'Q'C llJ'a chon dua tren xet dean cua kiem toan vien, bao gbm danh gia rui ro c6 sai sot trong yeu trong bao cao tai chinh do gian li;ln ho,\c nham Jan. Khi thlJ'C hi$n danh gia cac rui ro nay, kiem toan vien da xem xet kiem scat n¢i bO cua COng ty lien quan den viec l..p va trinh bay bao cao tlli chinh trung th\J'C, hqp ly nham thiet ke cac thu tuc kiem toan ph(J hqp v&i tinh hinh th\l'C te, tuy nhien khong nham mvc dich dlJ'a ra y kien ve hieu qua cua kiem scat nOi bO cua Cong ty. Cong viec kiem toan cOng bao gbm danh gia tinh thich hQ'p cua cac chinh sach ke toan dU'Q'C ap dvng va tinh hqp ly cua cac U'&c tinh ke toan cua Giam d6c cOng nhll' danh gia vi$c trinh bay t6ng the Mo cao tai chinh. Chung tOi tin tU'&ng rang cac bang Chll'ng kiem toan ma chung toi da thu !Mp dU'Q'C la day du va thlch hqp de lam CO' SO' cho )i kien kiem toan cua chung tOi. -. 3 http://www.kmf-audit.com CONG TY TNHH KIEM TOAN KMF S6 2/13A Bach flAng, ph1tang 02, quan Tan Binh 'e 028 6683 1070 I x contact@kmf-aud...com Y kien cua Kiem toan vien Theo y kien cua chilng toi, bao cao tai chinh da phan anh hop ly tren cac khia canh trong yeu tlnh hinh tai chinh cua Cong ty TNHH M¢t Thanh vien Ojch vu Cong ich Quan B tai ngay 31 thang 12 narn 2019, cOng nhv ket qua heat dc)ng kinh doanh va tinh hinh ILI'u chuyen tien te cho narn tai chinh ket thuc c(mg ngay, phu hop v&i Chulln mU'C ke loan Viet Nam, Che d¢ ke loan doanh nqhiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec l;(lp va trinh bay baa cao tai chinh. Tran Minh chanh Kiem toan vienSo Giay CN£JKHN kiem loan: 3505-2020-253-1 TPHCM, ngay 17 thang 01 nem 2020 4 http://www.kmf-audit.com Cong ty TNHH M¢t Thanh vien Dich Vl,J Cong ich Ouan 8 801-DN BANG CAN 801 K. TOAN vao nqay 31 thang 12 narn 2019 VNE! Ma 'so TAI SAN Thuy6t minh s6 cu6i nam s6 alw nsm 100 A. TAl SAN NGAN H-6.N 178.254.973.136 176.861.331.399 110 111 112 I. Tien 1. Tien 2. Cac khoan !U' r- Ma Thuytt , ,--.-, so NGUON VIJN minh S6 cu6i nsm S6 cJtiu nem ,...., 300 A. Ne;>' PHAI TRA 800.050.528.613 801.626.759.434 ,.--., ,-.. 310 I. Ng, ngan hen 140. 956. 719. 023 129.080.667.695 311 1. Phai tra ngll'&i ban ng.j,n han 13 30.234.501.817 17.823.501.409 r--2. Ngll'&i mua tra lien !rlJ'O'C 312 ,...., ng.j,n han 14 39.375.250.653 44.893.461.634 3. Thue va cac khoan phai nop r-- 313 Nha nuoc 15 12.102.179.677 6.899.254.974 ,,..._, 314 4. Phai tra ngu·&i lao d¢ng 15.695.175.714 20.415.180.741 315 5. Chi phi phai tra ng.j,n han 17 1.604.249.010 2.362.305.140 '"" 6. Doanh thu crura thuc hien 318 ng..n han 2.623.018.698 2.807 027 869,-.. 319 7. Phai tra ng.j,n nan khac 16 12.690.088 948 11.933 945 010 ,,..._, 320 8. Vay ng.j,n han 18 19.320.000.000 12.154.000.000 322 9. Quy khen thll'&ng phuc lqi 19 7.312.254.506 9.791.990.918 ,...., ,,..... 330 I. Ng,dai nen 659.093.809.590 672.546.091.739 332 1. Ngll'&i mua tra lien truoc daihan 14 97.960.170.280 109.564.925. 764 ,--.-, 337 2. Phai tra dai nan khac 16 559.319.378.497 561.367.951.704 ,...., 3. Quy phat trien khoa hoc va 343 c6ng nghe 1.814.260.813 1.613.214.271 r>; 400 B. VON CHU SO' HCl'U 75.683.472.753 75.877.745.206 " ,--.. 410 I. Von chu SO' hU'U 20 26. 186. 711.496 26.186.711.496 411 1. Von dau tu ctla chtl SO' hO,u 26.185.4 72.657 26.185.472.657 " 418 2. Quy dau lll' phat trien 1.238.839 1.238.839 ....__ 430 II. Nguon kinh phi vii quy khac 21 49.496. 761. 257 49. 691. 033. 710 r-; 431 1. Nguen kinh phi 184.054.888 77.594.564 ....__ 432 2. Nguen kinh phi hinh thanh TSCO 49.312.706.369 49.613.439.146 " 440 TONG CQNG NGUON VON 877 .504.504.640 ,-.. ,-.. ,-.. ... -;Ju< ,,..... r-- Bi Do ouoc Phong ,,..... en Hfru Phuc L- Ke toan trll'&ng';-- Giarn doc -r-, Ngay 17 !hang 01 narn 2020 " '"" ,,..... ,-.. " ,...., 6 ,,..._, . i Cong ty TNHH Mot Thanh vien Dich Vl,J Cong lch Ouan 8 802-DN BAO CAO K..T QUA HOAT OONG KINH DOANH cho narn tai chinh ket thuc ng.:i°y 31 thang 12 narn 2019 VNEJ Ma so CH{ TIEU Thuy()! minh Nam nay Nam tw&c 01 1. Doanh thu ban hang vii cung c>lp dich VI! 22 165.298.303.581 154.288.858.739 02 2. Cac khoan giam tril' doanh thu 22 6.291.230.592 5.713.732.946 10 3. Doanh thu thuan vii ban hang vii cung dp djch v11 159.007.072.989 148.575.125.793 11 4. Gia von hang ban vii dich v11 cung cap · 23 126.857.959.475 122.844.074.374 20 5. LQ'i nhuan g(ip vii ban hang vii cung dp dich v11 32.149.113.514 25.731.051.419 21 6. Doanh thu hoat dc;mg tai chinh 9.828.975 15.961.358 22 23 7. Chi phi tai chinh Trong ao: Chi phi lili vay 1.172.347.541 1.172.347.541 796.709.921 796. 709.921 25 8. Chi phi quan ly doanh nghii)p 24 24.932.605.433 18.976.715.492 30 9. LQ'i nhuan thuan til' hoat d(ing kinh doanh 6.053.989.515 5.973.587.364 31 10. Thu nh..p khac 731.231.522 297.599.603 32 11. Chi phi khac 284.716.163 275.873.589 40 12. LQ'i nhuan khac 446.515.359 21.726.014 50 13. T6nglQ'inhu..ntrw&cthu. 6.500.504.874 5.995.313.378 51 14. Chi phi thu. TNDN hii)n hilnh 25 1.357 .044.207 1.254.237.393 60 15. LQ'i nhuan sau thui! TNDN 4.741.075.985 Bien HO,u Phu. Oo Qu6c PhongKe loan trlJ'&ng Giam d6c Ngay 17 thang 01 narn 2020 7 Cong ty TNHH Mot Thanh vien Dich Vl,J Cong lch Ouan 8 803-DN BAO CAO LU'U CHUY..N Tl..N TE: cho narn tai chinh ket thuc ngay 31 thang 12 narn 2019 VND Mtl s6 CH!TttU Thuyl,t minh Nam nay Nam tw&c I. LU'U CHUYl=N Tll=N TU' HO..T 01 OQNG KINH_ DOANH . LQ'i nhu..n/(lo) trll'&c thue ouu chinh cho cac knoer: 6.500.504.874 5.995.313.378 02 03 05 06 Khau hao va hao rnon Cac khoan dU' phonq (Lai)/lo tll' heat d()ng dilu tu Chi phi lai vay 3.557.803 503 5.349.359.280 - 1.172.347.541 4.086.709.442 -- 796.709.921 08 09 10 11 14 15 17 LQ'i nhu..n/(16) til' hoat dc;,ng kinh doanh truoc !hay dbi v6n hru dc;,ng (Tang)/giam cac khoan phai thu (Tang)/giam hang ton kho Tang/(giam) cac khoan phai tra Tien_ lili vay da tra Thue thu nhap doanh nghiep da n()p Tien chi khac cho heat d()ng kinh doanh 16.580.015.198 (14.476.152.107) 1.163.999.840 (8.988.698.322) (1.172.347.541) (1.110.576.706) (5.337.733.120) 10.878.732.741 37.662 082.298 507.389.850 (32.486.594.802) (796.709.921) (1.434.820.616) (6.326. 730.504) 20 LU'u chuyen tilin thuan til'/(sil' d1,mg vao) hoat dc;,ng kinh doanh (13.341.492.758) 8.003.349.046 II. LU'U CHUYl=N Tll=N TU' HO..T DONG oAu TU' 21 22 Ti..n chi de mua sarn, xay dU'ng tai san c6 dinh (TSC£l) va cac tai san dai han khac Tien thu do thanh ly, nhLI'Q'ng ban TSCfl va cac tai san dai han khac (371.808.992) - (11.983.492.764) 1.331.413.000 23 24 27 Tien chi cho vay, mua cac cong cu no cua con v] khac Tien thu h6i cho vay, ban lai cong cu no cua don vi khac Tien thu lai cho vay, co tire va IQ'i nhuan dlJ'Q'C chia - - - 22.609.099 (3.023.614.321) - 30 Lll'U chuyen tilin ..huan til'/(sil' d\mg vao) hoat dc;,ng dau Ill' (371.808.992) (13.653.084.986) .---, 8 .---. Cong ty TNHH M(lt Thanh vien Dich vu Cong Ich Ouan 8 803-DN BAO CAO LlJU CHUYl=N Tll=N Tl; (tiep theo) cho narn tai chinh ket thuc ngay 31 thang 12 narn 2018 VNf) Ma Thuy{!t so CHITl..U minh Nam nay Nam tnroc Ill. LU'U CHUYl=N Tll=N TU' HOAT OONG TAI CHiNH . 33 Ti..n thu tll' di vay 60.295.467.800 29.537.000.000 34 Ti..n chi tra no g6c vay (53.129.467.800) (25.883.000.000) 40 Lll'u chuyen tiiln thuiin tw/(siP d11ng vao) heat d(mg tili chinh 7.166.000.000 3.654.000.000 50 Lll'u chuyen tiiln thuiin trong nam (6.547.301.750) (1.995.735.940) 60 T(lln vii tll'<>'ng dll'<>'ng tifln dau nam 12.722.624.311 14.718.360.251 61 Anh hll'6'ng cua thay d6i ty gia h6i doai quy d6i ngo..i t. 70 Tilln vii !ll'<>'ng dll'O'ng tilln cu6i nam 4 12.722.624.311 Bien HO,u Phucw flo Ouoc Phong Ke toan trLI'&ng Giarn doc Ngay 17 thanq 01 narn 2020 9 Cong ty TNHH Mot Thanh vien Dich Vl,J Cong ich Ouan 8 B09-DN THUYl=T MINH BAO CAO TAI CHiNH vao ngay va cho nam tai chinh ket thuc ngay 31 thanq 12 narn 2019 1. THONG TIN CONG TY C6ng ty TNHH M¢t Thanh vien Dich vu Cong ich ouan 8 ("C6ng ty") la mot c6ng ty dU'Q'C thanh lap tai Viet Nam dU'&i hinh thuc c6ng ty trach nhiern hO,u han mot thanh vien, theo Giay chu·ng nhan d!lng ky Doanh nghiep ("GCN£>KDN") so 0301426828 do S& Ke hoach va £>au !LI' Thanh pho Ho Chi Minh dip ngay 30 thang 09 narn 2010 va giay chung nhan !hay d6i Ian thu !U' nqay 10 !hang 04 narn 2017. Heat d¢ng chinh cua C6ng ty la: Hoat d¢ng conq ich: thu gom van chuyen rac, vi'; sinh moi truonq, quan ly nha thu¢c s& hU'u Nha nLI'&C phan cap Quan quan ly. Xay dunq, SU'a chua c6ng trinh ha tang do th] Thiet ke xay dU'ng cOng trinh dan dung -cong nqhiep: xay dU'ng soa chtra cac c6ng trinh giao th6ng: duy tu, bao dU'&ng hi;! thong cau dU'&ng theo phan dip; quan ly c6ng Vien cay xanh; quan ly he thong thoat nU'O'C va chieu sang; quan ly nU'O'C thai va chat gay o nhiem tren va ven kenh, song; khai thac, lee va phan phoi nuoc phuc vu sinh heat; qiarn sat thi cong c6ng trinh dan dung va c6ng nqhiep; dau tu, xay dU'ng, kinh doanh ket cau ha tang khu cOng nqhiep, khu dan CU'. Cong ty co tru so chinh tai 907 Pham The Hien, PhLI'&ng 4, Ouan 8, Thanh pho Ho Chi Minh. 2. CO' SO' TRiNH BAY 2.1 Chuan mire va Che cf(, ke toen ap dµng Cac bao cao tai chinh cua Cong ty dU'Q'C trinh bay bilng dong Viet Nam ("VN£l") phu hop voi Che d¢ Ke toan va Chuan mU'C Ke toan Viet Nam ("CMKTVN") do B¢ Tai chinh ban hanh theo: "' Quyet dinh s6 149/2001/Qfl-BTC ngay 31 !hang 12 nam 2001 ve viec ban hanh ban Chuan mU'C Ke loan Viet Nam (Dot 1 ); "' Quyet djnh s6 165/2002/Qfl-BTC ngay 31 thang 12 narn 2002 ve viec ban hanh sau Chuan mU'C Ke toan Viet Nam (Dot 2); "' Quyet djnh s6 234/2003/Qfl-BTC ngay 30 thanq 12 narn 2003 ve viE)c ban hanh sau Chuan mU'C Ke loan Vi$! Nam (Dot 3); "' Quyet dinh so 12/2005/Qfl-BTC ngay 15 thanq 2 narn 2005 ve viec ban hanh sau Chuan muc Ke toan Vi$t Nam (Dot 4); va "' Quyet dinn so 100/2005/Qfl-BTC nqay 28 thanq 12 narn 2005 ve viec ban haoh ban Chuan mU'C Ke toan Viet Nam (Dot 5). Theo d6, bang can doi ke toan, bao cao ket qua hoat d¢ng kinh doanh, bao cao IU'U chuyen lien !$ va thuyet minh bao cao tai chinh dU'Q'C trinh bay kem theo Va Vi$C SU' dung cac bao cao nay khong danh cho cac doi tU'Q'ng kh6ng dU'Q'C cung cap cac thong tin ve CaC thu tuc, nguyen t;!lc va th6ng 1$ ke toan tai Viet Nam va han n[i>a khong dU'Q'C chu dinh trinh bay tinh hinh tai chinh, ket qua hoat dOng kinh doanh va IU'U chuyen tien te theo cac nguyen tac va thOng le ke toan dU'Q'C chap nhan r¢ng rai 6' cac nU'&c va lanh tho khac ngoai Vi$! Nam. 2.3 Hinh th(J,c so ke toan ap dµng Hinh thuc s6 ke loan dU'Q'C ap dung cua Cong ty la Chung Ill' ghi so. 2.4 Nien cf(, ke toan Nien d¢ ke toan cua Cong ty ap dung cho vi$c l(lp bao cao tai chinh b;!lt dau tll' ngay 1 thang 1 va ket thuc vao ngay 31 thang 12. 2.5 fJO'n vi tit.n t. ke toan C6ng ty thU'C hit;m viec ghi chep s6 sach ke loan bilng dong Vi$! Nam (VN£l). 10 Cong ty TNHH MQt Thanh vien Dich Vl,J Cong ich Ouan 8 809-DN THUYi;:T MINH BAO CAO TAI CHINH (tiep thee) vao ngay va cho nam tai chinh ket thuc ngay 31 thanq 12 narn 2019 3. 3.1 3.2 3.3 3.4 TOM TAT cAc CHiNH sACH Kl: TOAN CHO Yl:U Tien va cac khoan twang dll'O'ng tien Tien va cac khoan IU'O'ng dU'O'ng lien bao gom tien mat tai quy, tien gll'i ngtm hang, cac khoan dau IU' ngiin han co thoi han g6c kh6ng qua ba thang, co tinh thanh khoan cao, c6 kha nang chuyen doi de dang thanh cac IU'qng tien xac djnh va kh6ng co nhieu rui ro trong chuyen doi thanh tien. Cac khoan phai thu Cac khoan phai thu duoc trinh bay tren bao cao tai chinh thee qia tr; ghi so cac khoan pha: thu !U' khach hang va phai thu khac cunq VO'i dt,r ph6ng dU'Q'C lap cha cac khoan phai thu kh6 d6i. OU' ph6ng no phai thu kh6 doi thil hien phan gia tri du' kien bi ton that do cac khoan phai thu kh6ng dU'Q'C kbach hang thanh loan phat sinh doi VO'i SO dU' cac khoan phai thu tat thoi diem lap bang can doi ke loan. Tang hoac qiarn so dU' tai khoan du· ph6ng dU'Q'C tinh vao chi phi quan ly doanh nghiep tren bao cao ket qua hoat dong kinh daanh trong narn. Hang ton kho Hang ton kha, chu yeu la bat dong san dU'Q'C mua hose dang dU'Q'C xay dt,rng de ban trong dieu kien kinh doanh blnh thU'6'n... hon la narn giO, nharn rnuc dich cho thue hoac cha tang gia, dU'Q'c nam gio, nhu la hang t6n kho va dU'Q'C ghi nhan thee gia thap hon gio,a gia thanh va gia tr] thuan C6 the thuc hien dU'Q'C. Gia thanh baa g6m: ' Quyen SU' dung dat V6 thoi han va CO thoi han; • Chi phi xay dunq: va • Chi phi vay, chi phi lap ke hoach va thiet ke, chi phi giai ph6ng mat biing, chi phi cha cac dich vu phap ly chuyen nqhiep, thue chuyen nhuonq bat dong san, chi phi xay dt,rng va cac chi phi khac co lien quan. Gia tr] thuan c6 the thuc hien dU'Q'C la gia ban U'O'C tinh trong dieu kien kinh doanh binh thuonq, dua tren gia th] tm6'ng ta: ngay ket thuc ky ke toan va chiet khau cho gia tr] th6'i gian Cua tien 1$ neu tronq yeu, trU' chi phi de hoan thanh Vil Chi phi ban hang U'O'C tinh. Gia thanh cua hang ton kho ghi nhan tren bao cao ket qua heat dong kinh doanh doi v&i nqhiep VU ban dU'Q'C xac djnh thee cac chi phi CU th<', phat Sinh CUa bat dong San ban di Vil phan bo cac chi phi Chung dt,ra tren di$n tich !U'O'ng doi cua bat dc)ng san ban di. Tai san co dinh h,J,u hinh Tai san co djnh hO,u hinh dU'Q'C the hi(,n thee nguyen gia trC, di gia trj khau hao IOy ke. Nguyen gia tai san c6 dinh hO,u hinh bao gom gia mua va nhfrng chi phi c6 lien quan trt,rc tiep den viec dU'a tai san vaa san sang haat dong nhU' dt,r kien. Cac chi phi mua siim, nang cap va doi m&i tai san co djnh dU'Q'C ghi tang nguyen gia cua tai san va chi phi baO tri, SU'a chO,a dU'Q'C hach taan vaa ket qua haat dong kinh doanh khi phat sinh. Khi tai san c6 dinh hfru hinh dU'Q'C ban hay thanh ly, nguyen gia va gia tri hao man Joy ke dU'Q'c x6a so va cac khoan lai lo phat sinh do thanh ly tai san dU'Q'c hach taan vaa ket qua haat dc)ng kinh doanh. Chi phi di vay lien quan trt,rc tiep den viec mua siim, xay dt,rng hoac hinh thanh mot tai san cu the can c6 mot th6'i gian du dai de c6 the dU'a vile SU' dung thee muc dich djnh tm&c hoac de ban dU'Q'C v6n h6a vao nguyen gia cua tai san d6. 11 Cong ty TNHH M¢t Thanh vien Dich Vl,J Cong fch Ouan 8 B09-DN THUYi;T MINH BAO CAO TAI CHiNH (tiep thee) vao ngay va cha narn tai chinh ket thuc ngay 31 thang 12 narn 2019 3. TOM TAT cAc CHiNH SACH K. TOAN CHO Y..U (tiep thee) 3.5 Chi phi di vay Chi phi d1 vay baa qorn la, tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan vay cua Cong ty. Chi phi di vay duoc hach toan nhl.l' chi phi phat sinh trong narn nqoai trlf cac khoan duoc v6n hoa nrur thee n()i dung cua doan tiep thee. · 3.6 Khau hao va hao m6n Khau hao tai san co dinh hO,u hinh duoc trich thee phl.l'O'ng phap khau hao dl.l'&ng thtmg trong su6t thoi gian hfru dvng uoc tinh cua cac tai san nhll' sau: Nha Xll'O'ng va vat kien true May rnoc, thiet bi Phuonq tien van tai Thiel bi, dvng cu quan ly 6 3 3 -30 nam -20 nam -6 narn 3 nam 3.7 Bat dgng sim dau to Bat dc)ng san dau tll' la nha va can he) chung ell' thuoc so' hfru NM ruroc giao cha C6ng ty thee phan cap de quan ly, cha thue (ke ca ban nha thee Nghj dinh 61/CP ngay 05/7/1994 va ban cha cac can be) thuoc dien tai dinh cu thee cac quy djnh hien hanh). Nguyen gia cua bat dong san duoc xac dinh tren CO' SO' don gia nha va can ho Chung CU' do Oy ban Nhan dan Thanh ph6 ban hanh. Hao m6n IOy ke dl.J'Q'C ghi nhan thee ty le I.J'()'C tinh cua phonq Quan ly nha. Cong ty chi thee doi, quan ly va khong trich khau hao d6i v&i cac bat dong san neu tren. Tien thuc thu duoc tlf viec cha thue nha thuoc SO' hou cua Nha nuoc, sau khi khau trlf chi phi quan ly va cac chi phi hop le khac duoc nop vao rnuc rieng cua Ngan sach thanh ph6. 3.8 Chi phi di vay Chi phi di vay baa gom lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan vay cua C6ng ty. Chi phi di vay duoc hach toan nhll' chi phi phat sinh trong narn nqoai tnr cac khcan diroc v6n h6a nnu thee noi dung cua dean tiep thee. Chi phi di vay lien quan true tiep den viec mua sarn, xay dl,J'ng hoac hinh thanh mot tai san CV the can CO mot thoi gian du dai de C6 the dua vao SU' dvng thee rnuc dich djnh truoc hoac de ban dl.J'Q'C v6n hoa vao nguyen gia Cua tai san do 3.9 Thue Thue thu nhap hi..n hanh Tai san thue thu nh(ip va thue thu nhap phai n(ip cha ky ke loan hii;m hanh va cac ky trll'O'C dll'Q'C xac djnh b..ng s6 tien dl,J' kien phai n()p cha hoac dl.J'Q'C thu hOi !(I' CO' quan !hue, dl,J'a tren cac mll'C thue suat va Cac lu(lt thue c6 hieu 11,J'C den ngay ket thtlc ky ke toan. Thue thu nh(lp hien hanh dl.l'Q'C ghi nhan vao ket qua heat d(ing kinh doanh ngO<;li trlf trll' Sci cuoi nem sci aau nem 4.200.000.000 4. 200. 000. 000 1.962.968.000 1.962.968.000 811.502.653 1.875.175.723 6.974.470.653 8.038.143.723 44.269.124.950 42.769.124.950 10.526.200.000 10.526.200.000 9.265.317.867 9.265.317.867 33.000.000.000 33.000.000.000 13.663.258.064 13 663 258 064 23.789.564.811 25.267.714.811 134.513.465.692 134.491.615.692 Tinh t&i thoi diem lap baa cao, cac khoan tra truoc cha ngll'&i ban tai ngay 31 thang 12 nam 2019 da dU'Q'C g(j,i thu xac nhan c6ng no, nhunq don Vj kiem loan chua nhan dU'Q'C day du thU' phan hoi. 14 Cong ty TNHH M(>t Thanh vien Dich v1,1 Cong Ich Ouan 8 B09-0N THUY..T MINH BAO CAO TAI CHINH (tiep theo) vao ngay va cha narn tai chinh ket thuc nqay 31 thanq 12 narn 2019 7. PHAI THU KHAC VNEJ se cuo! nilm s6 atiu nilm Nglmh;m Cong ty Cb phan Dau !U' Phat trien H., tang 620 (dU' an chung CU' Tnronq Dinh Hoi 2) 71.620.728.608 71.620.728.608 Ban quan ly dU' an Tnronq Dinh HQi 3 32.893.615.578 32.893.615.578 Chi phi lai ciau !U' dl,J' an Truonq Dinh HQi 3 11.036.926.261 11.036.926.261 Oy ban Nhan dan Ouan 8 lien quan a.tan chi phi cien bu thuc hien c6ng trinh nha kho tai s6 1026 Pham The Hien, ouan 8 (cong trinh khong thl,J'c hien nC,a) 1.529.458.320 1.529.458.320 Tam ll'ng cha nhan vien 13.410.555.522 13.322.126.923 Cac khoan phai thu khac 5.918.491.607 2.541.075. 7 41 TONG CQNG 136.409.775.896 132.943.931.431 Daihan Khoan ll'ng lien cha ban den bu dl,J' an TrU'ang Dinh H<)i 2 262.753.378 262.753.878 Tinh t&i th&i diem li;lp baa cao, cac khoan phai thu khac tai ngay 31 thang 12 narn 2019 cia ciU'Q'C gll'i thU' xac nhan c6ng no, nhunq don v] kiem loan chua nhan ciU'Q'C ciay ciu thu' phan h6i. 8. HANG TON KHO VNEJ S6 cuoi nilm S6 atiu nilm Nguyen lieu, vat lieu 325.423.300 356.965.186 Chi phi san xuat, kinh doanh d& dang 8.375.985.823 9.508.443. 777 Cong trinh 207 B{;n Binh EJong 4.611.565.125 4.611.565.125 Cong trinh chung CU' Te Quang BU'u P. 6 280. 277. 456 280.277.456 Cong trinh chung CU' cao ttJng 1.063.610.176 1 063.610.176 Sai Gan Ph6 Cong trinh san l..p aiem ttip k{;t rac ven 645. 090. 975 645 090.975 kenh Cong trinh bo ke, aU'cmg giao th6ng Rect: 523. 277. 466 523.277.466 I.) Ctiy Cong trinh EJieu chinh QH khu dan CU' 454. 545.455 454. 545. 455 Binh EJang Quan 8 797. 619. 170 1. 930. 077. 124 Cong trinh khac 8.701.409.123 9.865.408.963 T0NGCQNG 15 0 0 "' N "' ci "'.,; ... 0 ... M z - .c (.) 0 N E"" c: N ..<::.,:;;; 0... 0, ,...... J: zai" -o (.) z ·<(rn ·,::,"'z E •Cll c: .;o ::,o sQ Cf) _!!!· c: ·O 0 ·-..· :!:!! o E"" c: ::, ·; r- r- r- ,,....__ ,...., r-. ,...._ ,-, z 0' O> 0 CD cz > 0,c::-oo 0,c:: ';5: <') -N <'> r-, O>.... <')r-, ...so .. . ... <')-e t-, . O>O> . <'> NO> ... ·Noo- M M CD O> 0 0 co c < c::""' "' '"' -c:< -c:c::"'0" -c: ] ;;; 0 NO ·"-N . O> ..... ... <') N "'... io <') 0 0 M a,.. co .c O>. 0 N E"" c: N. Clc: ·ro--.c: ' O> .Q. . O> r-,. ... ·N (ON <') r-, ·N"' - . M co-i e- "! "' co 0.,; ,-..-N co "' 0.."' ..·"-"'"' 'NN "' ... . .... "' O> e- . <') = ("')0 M ... ,..... C)c ,o () o..1! <')-c-, Q. ·-Clc::::, I ,gf-> ::i f- :::, <( Ci! z <(/) (!)z •O· Ci! f-,<( ID ci. , .. ·5, ,:'"' >, :, Cl z E ,ro c: :::, ,,ro 'O ·•O (fJ E"" c: Clc: 0 -= E•roc3 E"" c: .;5 :::, () ·•O (fJ ,,.,.:,: '"' ,:, ,: •O E 0...c: ·.:::·-'"' a E"" c: :::,...,'O ·•O (fJ E"" c: Clc: g E ·roc3 E ,ro c: .;5 :::, () ·•O (fJ ]!· ,: •O"·c:·-:!!! (!) E"" c: :::,,,ro 'O ·•O (fJ E"" c: .;5 :::, () "o(fJ '""' - ->, Cong ty TNHH Mot Thanh vien Dich Vl,J Cong ich Ouan 8 609-DN '"' " THUYi;:T MINH BAO CAO TAI CHiNH (tiep theo) -"" vao ngay va cha narn tai chinh ket thuc ngay 31 thang 12 narn 2019 ,--.. ,---. 11. CHI PHi PHi SAN XUAT KINH DOANH DO DANG ,---. ,....., . Chi phi thiet ke, t Thanh vien Dich vL,J Cong ich Ouan 8 809-DN THUYtT MINH BAO CAO TAI CHiNH (tiep thee) vao ngay va cha narn tai chinh ket thuc ngay 31 thanq 12 narn 2019 14. NGU'O'I MUA TRA TltN TRU'O'C VN£J S6 cuoi nilm s6 atiu nilm Ng!m hi!n Khoan lien nhan truce hi Ngan sach Nha nuoc 8.554.304 9.015.338.752 Khoan nnan truoc tll' cac h¢ dan 35.160.978.442 31.258.293.975 Khach hang knac 4.205.717.907 4.619.828.907 T6NG C<)NG 39.375.250.653 44.893.461.634 Daihi!n Khoan tien nh<;in truce tll' cac h¢ dan lien quan den viec ban nen dat dtt an TCU'O'ng Dinh H¢i 3 97.960.170.280 109.564.925.764 15. THUt vA cAc KHOAN PHAI NOP, PHAI THU NHA NU'O'C 15.1 Phain(,p r> VND S6 atiu nem s6 phai noo s6 aa noo s6 cuot nilm Thue qia tr! gia tang 2.638.176.831 11.011.594.769 (8.803.190.957) 4. 846. 580. 643 Thue nha dat 4.183.200 2 095 936 649 (2.095.936.649) 4.183.200 Thue thu nnap doanh nghi$p (Thuy6t minh s6 24) 336.405.137 1.519.442.162 (1.110.576.706) 745.270.593 Khau hao CO' ban nha SHNN 3.920.489.806 2.585.655.435 6.506.145.241 Khac 69.802.669 (69.802.669) 6.899.254.974 17.282.431.684 (12.079.506.981) 12.102.179.677 T6NG CQNG 15.2 Phai thu VND s6 aiw nilm So phai nl)p s6 aa nl)p S6 cuo! nilm Thue thu nhap doanh nqhiep 949.953.247 5.754.727 (8. 773.263) 952. 971.783 Thue thu nhap ca nhan 154.790.568 706. 717.605 (563.537.845) 11.910.808 1.104.743.815 712.472.332 572.611.108 964.882.591 T6NG CQNG 19 Cong ty TNHH Mot Thanh vien Dich Vl,J Cong Ich Ouan 8 B09-DN THUY..T MINH BAO CAO TAI CHiNH (tiep theo) vao ngay va cha narn tai chinh k..t thuc ngay 31 thang 12 narn 2019 16. PHAI TRA KHAC 16.1 Phai trs ngan nen khac VNfJ se cuoi nsm S6 a!Au nam Cong ty TNHH San xuat ThU'O'ng rnai Dich vu Thai Bao 5.700.000.000 5.700.000.000 Thu. GTGT tarn giCr 2.670.226.181 2.670.226.181 Khoan baa hanh phai tra 1.140.000.000 1.140.000.000 Phai tra UBND ouan 8 ve khoan lai pha: tra lien quan a..n viec ban chung CU' tai ainh CU' 1.941.693.208 1.941.693.208 Khach hang khac 1.238.169.559 482.025.621 TONG C(>NG 12.690.088.948 11.933.945.010 16.2 Phai tra dai h;m khac VNEJ s6 cuo! nam s6 a!Au nem Nhan v6n g6p cua Cong ty C6 phan Song Oa 207 dU' an chung CU' TrU'O'ng Oinh Hoi 2 (1) 5.965.317.867 8.065.317.867 Nhan v6n g6p Cong ty Co phan Oau !U' va Phat trien Hsi tang 620 du' an chung CU' Tru>O'ng Oinh Hoi 2 (1) 104.440.572.902 104.440.572.902 Nhan v6n g6p cua Cong ty C6 phan Oau tU' va Phat trien Ha tang 620 dt,J' an chung CU' Au OU'O'ng Lan (2) 22.126.500.000 22.126.500.000 Nh(ln v6n g6p cua Cong ty C6 phan Oja 6c 6 dU' an khu nha & PhU'cmg 5 (3) 5.225.000.000 5.225.000.000 Nhan v6n g6p cua Cong ty C6 phan Oau tu Van Phuc Gia dU' an chung co Truonq Oinh H¢i 3 (4) 3.442.618.176 3.442.618.176 Nhan v6n g6p cua Cong ty TNHH San xuat ThU'D'ng rnai Dich vu Thai Bao dU' an chung CU' An Sinh (5) 147.933.813.222 147.933.813.222 Phai tra phan tarn Crng tCr Kho bac Quan 8 251.174.497.000 251.174.497.000 Haan tra Ngan sach Quan 8 do giam don qia tien IU'O'ng 14.472.430.982 14.472.430.982 Phai tra khac 4.538.628.348 4.487.201.555 559.319.378.497 561.367.951.704 TONG C(>NG Tinh toi thoi aiem lap baa cao, cac khoan phai tra khac tai ngay 31 thanq 12 narn 2019 aa OU'Q'C gU'i thu' xac nhan cong no, nhU'ng OO'n vi kiem toan chua nhan OU'Q'C clay au thU' phan hOi. 20 Cong ty TNHH Mot Thanh vien Djch vu Cong ich Ouan 8 B09-DN THUYl:T MINH BAO CAO TAI CHiNH (tiep theo) vao ngay va cho narn tai chinh ket thuc ngay 31 thanq 12 narn 2019 16. ( 1) (2) (3) PHAI TRA KH.AC (tiep theo) Phai tra dai hsn khac Nhan v6n g6p hop tac kinh doanh dlJ' an chung CU' Tnronq Oinh Hoi 2: Khoan nhan v6n g6p hop tac d!iu !U' theo hop dling s6 81/HOHTOT ngay 28/09/2010 giCra Cong ty, cong ty c6 ph!in Song oa Thang Long va conq ty c6 phan Song Da 207 voi t6ng s6 v6n dau !U' dl,J' an la 2.026.192.000.000 dong de thuc hien dl,J' an "Khu nha tai dinh CU' Truonq Oinh Hi)i 2, PhU'&ng 16, Quan 8, TP.HCM". Ba ben th6a thuan chia IQ'i nhuan theo san thuonq pharn cua can ho va khu thU'ong rnai sau khi quyet toan v6n g6p thuc te. Theo hop dong chuyen giao s6 44/HOCG-TOH2 ngay 23/01 /2017 giCra Cong ty, cong ty C6 phan Song Da Thang Long va cong ty C6 phan Oau IU' va Phat trien Ha tang 620. Theo do, cong ty C6 phan Song Da Thang Long da chuyen giao loan b¢ gia trj v6n da d!iu !U' va quyen thuc hien dl,J' an "Khu nha tai dinh CU' Tnronq Oinh Hoi 2, PhU'&ng 16, Ouan 8, TP.HCM" den conq ty Co phan Oau !U' va Phat tnen H;;, tang 620. Hop dling hop tac s6 81/HOHTOT ngay 28/09/2010 dang tarn nglJ'ng, cho lam ho so thanh ly. xnoan nhan v6n g6p hop tac dau !U' theo hop dong so 43/HOHT-TOH2 ngay 04/01/2017 giCra C6ng ty va c6ng ty C6 phan Oau !U' va Phat trien H;;, tang 620 voi t6ng sa v6n dau !U' dl,J' an la 2.900.000.000.000 dong de thuc hien dl,J' an "Khu tai djnh CU' Truonq Oinh Hoi 2, Phuonq 16, ouan 8, TP.HCM". Hai ben thoa thuan chia lqi nhuan dlJ' an nhu' sau: Cong ty nhan l;;,i s6 san thanh pnarn tlJ'ong (mg voi gia tri van g6p, Cong ty C6 phan Oau IU' va Phat trien Hs1 tang 620 nhan lai van va toan bi) lqi nhuao cua dlJ' an sau khi khau trll' phan IQ'i nhuan phan chia/dien tich san tnanh pharn da phan chia cho C6ng ty. Nhan van g6p hop tac kinh doanh dlJ' an chung CU' Au OU'ong Lan bao glim Khoan nhan van g6p hop tac dau !U' theo hop dling s6 09/HOHTOT ngay 10/01/2010 giCra Cong ty va cong ty C6 phan Oau tu· Phan VO voi t6ng so v6n dau !U' dlJ' an la 284.000.000.000 dong de thuc hien di,)' an "Khu chung CU' Cao tang t(li s6 314 Au OU'ong Lan, Phuonq 3, Ouan 8, TP.HCM". Hai ben thoa thuan chia IQ'i nhuan theo san thU'ong pham clla can hi) va khu thU'ong m;;,i sau khi quyet toan van g6p thl,J'C te. Tinh den ngay 31/12/2017, t6ng s6 lien nhan hQ'p tac dau !U' Ill' Cong ty C6 phan Oau !U' Phan VO la 2.200.000.000. HQ'p dong nay dang t<;1m dll'ng, ch& lam ho so thanh ly. Khoan nhi;in v6n g6p hQ'p tac dau !U' theo hQ'p dong sa 48/2017/HOHTOT-KD ngay 16/02/2017 giCra Cong ty va cong ty C6 phan Oau !U' va Phat trien Hst tang 620 v&i t6ng s6 v6n dau !U' dlJ' an la 254.180.955.000 dong de thlJ'C hien dl,J' an "Khu chung CU' Cao tang t;;,i s6 314 Au OU'ong Lan, PhU'&ng 3, Quan 8, TP.HCM". Hai ben thoa thu(in chia IQ'i nhu(in nhlJ' sau: LQ'i nhu$n dlJ'(,YC phan chia theo ty le g6p v6n thlJ'c te cua hai ben. Nh,;1n v6n g6p hqp tac kinh doanh dlJ' an Khu nha a ts1i PhU'&ng 5, Qui;in 8, TP.HCM: Khoan nh,;1n v6n g6p hqp tac dau tlJ' theo hQ'p dling s6 51/HOHTOT ngay 16/07/2007 giCra Cong ty va cong ty Co phan Oia Oc 6 (trU'&c day la cong ty C6 phan Oja Oc G6 Mon) v&i t6ng sa van dau tlJ' du• an la 97 000 000.000 dong de thlJ'C hi<;,n dl,J' an " Khu nha a ts1i PhU'&ng 5, Qu$n 8. TP.HCM". Hai ben thoa thu(in chia IQ'i nhu$n nhlJ' sau: Cong ty du·Q'c hU'ang 10% IQ'i nhu$n rang tll' dlJ' an. phan con l<;1i 90% lqi nhu$n r6ng se dlJ'Q'C phan Chia theo ty le von dau !U' !hi,J'C te. 21 Cong ty TNHH M¢t Thanh vien Djch Vi,J Cong ich Ouan 8 B09-DN THUY..T MINH BAO CAO TAI CHiNH (tiep theo) vao ngay va cho narn tai chinh ket tnuc nqay 31 thang 12 nam 2019 16. PHAI TRA KHAC (tiep theo) 16.2 Phai tra dai nen khac (4) Khoar' nhan v6n g6p hop tac kinh doanh dl.J' an chung CU' Truonq Dinh Hc)i 3: Khoan nhan v6n g6p hop tac dau IU' theo hop da COng ty va cOng ty C6 phan TU' van fltiu !LI' va Xay dl.J'ng H.P.C.I de thuc hi$n dl.J' an "Khu dan cu TrU'O'ng Dlnh HOi 3". Do nhO>ng yeu t6 khach quan nen H.P.C.I khOng thu xep dU'C,C lien de g6p v6n trien khai xay dl.J'ng dl.J' an tren nen hai ben da th6ng nhflt thanh ly hop d6ng neu tren theo bien ban s6 32/BBTLHOHTKD nqay 16/12/2007. Tinh den ngay 31/12/2017, s6 v6n g6p C6ng ty con phai tra la 924.000.000 d6ng. Khoan nhan v6n g6p hop tac dau tu theo hop d6ng s6 01/HflHTLD nqay 05/01/2008 giO>a C6ng ty, c6ng ty C6 phan flau !U' V1;1n Phuc Gia ("Vs1n Phuc Gia") va cOng ty C6 phan fltiu tu• Xay dl.J'ng Cat TU'&ng ("Cat Tuonq") voi t6ng s6 v6n dau !U' du an la 594.340.220.874 d6ng de thuc hien dl.J' an "Khu dan cu Truonp Dinh Hc)i 3". Theo do, cac ben th6a thuan: + Cong ty gap vcin b..ng aat dv an tri gia 76. 753.615.000 acing va aooc hll'&ng 10.486 m2 sen can h(J + Cat TU'cmg gap 258.793.302.987 acing va auoc hll'&ng 30.562,5 m2 sen can h(J va 2.548 m2 san steu thi. Tinh a§n ngay 3111212017, Cat Tll'&ng aa cnem du1 bop acing hqp tac aiiu tir nay theo bien ban lam vice sci 05/BBH-TDH3-DVCI ngay 1211112015. + ven Phuc Gia g6p 258. 793.302.987 a6ng va aooc hU'&ng 30.562,5 m2 sen can h(J va 2. 548 m2 sen sieu tni. (5) Nhan v6n g6p hop tac kinh doanh dl,J' an chung CU' An Sinh: Khoan nhan v6n g6p hop tac dau IU' theo hop da C6ng ty va c6ng ty TNHH San xuat Tluronq rnai Djch vu Thai Bao v&i t6ng s6 v6n dau IU' dl,J' an la 833.080.482.096 dng kinh doanh vi thu nhap chju thue khong bao gom cac khoan rnuc thu nhap chju thue hay chi phi dU'(YC khau tr(f cho muc dich tinh thue trong cac narn khac va cOng khong bao gom cac khoan muc khong phai chiu thue hay khong dU'(YC khau tr(f cho rnuc dich tinh thue. Ccing ty khong co nghla vu nop thue TNDN cho narn hien hanh do bi lo. OU'&i day la d6i chteu giO,a lo tinh thue va lo ke toan trong narn VNfJ Nam nay Nam tnroc Leri nhuan trU'&c thui! 6.500.504.874 5.995.313.378 Chi phi kh6ng OU'Q'C tnr 284. 716. 163 275.873.587 Leri nhuan diilu chinh chua tril' chuyen lo vii tnroc thui! 6.785.221.037 6.271.186.965 Lo narn truoc chuyen sang Thu nhap chiu thue uoc tinh narn nay 6. 785.221.037 6.271.186.965 1.357 .044.207 1.254.237 .393 Chi phi thui! TNDN narn nay ,' ,' 26. CAC 51,J' KleN SAU NGAY Kl':T THUC KY Kl': TOAN NAM . Ccing ty da co Bien ban hop hQi dong XU' ly no nqay 25 thanq 12 narn 2013 va bien ban hop r, Hoi dong thann vien ve viec giai quyet cac khoan pha: chi VU'(Yt lien quan den chi phi quan ly chung cu ngay 07 thang 01 narn 2020. ,.-.-_ r> r, . r, r, r, r, r, Bit;,n HO,u Phu. flo Quoc Phong . Ke toan tm&ng Oiarn doc r, r, Ngay 17 thang 01 nam 2020 . r. 25