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TP ON VINGROUP - CNG TY CP
S 7 ng Bng Lng 1, Khu th Vincom Village, Long Bin, H Ni, Vit Nam
Tel: (84 4) 3974 9999 | Fax: (84 4) 3974 8888
Email: info@vingroup.net; ir@vingroup.net | Website: www.vingroup.net
2012
MC LC
TNG QUAN VINGROUP
Tm nhn, s mnh, gi tr ct li
Thng ip t Ch tch Hi ng Qun Tr
Lch s pht trin
Lnh vc kinh doanh
C cu t chc
Hi ng Qun tr
Ban Kim sot
Ban Gim c
06
08
10
14
20
22
25
26
HOT NG NM 2012
30
32
34
38
42
45
46
50
51
52
55
56
59
61
62
Trch nhim x hi
Bo v mi trng
BO CO TI CHNH HP NHT
BCTC kim ton theo VAS
Tm tt BCTC kim ton theo IFRS
So snh kt qu hot ng kinh doanh hp nht theo VAS v IFRS nm 2012
02 MC LC
68
134
140
03
TNG QUAN
Tp on Vingroup - Cng ty CP (gi tt l "Tp on Vingroup"), l Tp on kinh t t nhn hng
u Vit Nam, hot ng trong lnh vc du lch v bt ng sn cao cp vi hai thng hiu chin
lc l Vinpearl v Vincom.
Gia nhp th trng nm 2002, bng nhng n lc khng ngng, Vincom tr thnh thng hiu
hng u Vit Nam v bt ng sn cao cp vi hng lot cc t hp cao c Trung tm thng mi
(TTTM), Vn phng, Cn h v cc khu th phc hp ln, hin i, dn u cho xu th th
thng minh - sinh thi cao cp ti Vit Nam. Trong bi cnh kinh t kh khn, cc d n bt ng sn
ca Vingroup vn c nh gi l im sng trn th trng, lun m bo tin thi cng v cht
lng sn phm ng cam kt vi khch hng.
lnh vc du lch, k t khi thnh lp nm 2001, thng hiu Vinpearl ca Tp on Vingroup
nhanh chng tr thnh cnh chim u n ca ngnh Du lch Vit Nam vi chui khch sn, khu ngh
dng, khu bit th bin, cng vin gii tr, sn golf mang thng hiu Vinpearl Resort, Vinpearl
Luxury v Vinpearl Villas t tiu chun 5 sao v 5 sao cng. Trong 3 - 5 nm ti, Vingroup c k
hoch u t xy dng khong 10 t hp khch sn, khu ngh dng v vui chi gii tr ti khp cc
a danh du lch ni ting nht Vit Nam.
Ngoi hai lnh vc th mnh nu trn, Vingroup cn tham gia vo lnh vc dch v chm sc sc
kho - sc p vi h thng cc t hp Gym & Spa Vincharm sang trng v dch v y t cht lng
cao vi thng hiu Vinmec. u nm 2012, Bnh vin a khoa quc t Vinmec u tin ti H
Ni chnh thc i vo hot ng vi m hnh Bnh vin - Khch sn, quy m 600 phng bnh v
phng khm.
bt c lnh vc no, khi tham gia, Vingroup u chng t vai tr ngi tin phong v dn dt s
thay i xu hng tiu dng vi vic em n cho th trng nhng sn phm - dch v theo tiu
chun 5 sao quc t.
Thng 1/2012, Cng ty CP Vincom nhn sp nhp Cng ty CP Vinpearl v chnh thc hot ng
di m hnh Tp on vi tn gi Tp on Vingroup v tr thnh mt trong nhng doanh nghip
c mc vn ha ln nht th trng chng khon Vit Nam.
Trn th trng vn Quc t, Vingroup c bit n l doanh nghip Vit Nam u tin thnh cng
trong vic pht hnh tri phiu chuyn i quc t (TPCQT) c nim yt ti th trng chng
khon Singapore. Tnh n ht nm 2012, Vingroup huy ng thnh cng 400 triu USD
TPCQT.
Vi 4 nhm thng hiu chin lc Vincom - Vinpearl - Vinmec - Vincharm, s hu v nm quyn
kim sot chi phi ti nhiu d n bt ng sn v du lch cao cp, Vingroup ang khng ngng hon
thin tr thnh mt trong nhng Tp on kinh t t nhn hng u Vit Nam, pht trin nng
ng v bn vng vi nhiu tim lc hi nhp quc t vn ln tm khu vc v th gii.
TM NHN, S MNH, GI TR CT LI
Tm nhn
S mnh
i vi th trng:
Biu tng
Biu tng VINGROUP c pht trin vi hnh nh cnh chim bay
v pha mt tri, th hin kht vng bay cao v vn n nhng thnh
cng rc r;
Hnh cnh chim si cnh (ch V) cng biu trng cho tn gi Vit
Nam, mt kht vng v nim t ho dn tc m Tp on lun theo
ui. ng thi, y cng l biu tng ca chin thng (Victory);
Gi tr ct li
TN - TM - TR - TC - TINH - NHN
Tn: t ch Tn ln v tr hng u, ly ch Tn
lm v kh cnh tranh v bo v ch Tn nh bo
v danh d ca chnh mnh;
i vi c ng v i tc:
i vi nhn vin:
Xy dng mi trng lm vic chuyn nghip, nng ng, sng to v nhn
vn; to iu kin thu nhp cao v c hi pht trin cng bng cho tt c
nhn vin.
i vi x hi:
Hi ha li ch doanh nghip vi li ch x hi; ng gp tch cc vo cc
hot ng hng v cng ng, th hin tinh thn trch nhim cng dn v
nim t ho dn tc.
Khu hiu
Vingroup - Ni tinh hoa hi t, cng pht trin
Vingroup l ni hi t tinh hoa, tp trung nhng tr tu xut sc cng
hng n mt mc tiu pht trin tt p v nhn vn;
Mi thnh vin ca Vingroup u l nhng tinh hoa, tinh ty trong lnh
vc cng vic ca mnh;
Di mi nh Vingroup, mi thnh vin u bnh ng, u c c hi v
c to iu kin pht huy ht ti nng ca mnh; v
07
Trong lnh vc Du lch - Dch v, Vingroup tip tc c ngun thu tng trng t t hp Vinpearl Nha Trang, Vinpearl Luxury
Nng a Vinpearl tr thnh mt thng hiu du lch, gii tr, ngh dng cao cp, hp dn bc nht, xng danh l Thin ng
du lch ca Vit Nam. Chng ta cng nng cao cht lng phc v, xy dng cc gi dch v, cc chnh sch kch cu du lch hp
dn, ph hp vi khch hng... nn mc d kinh t kh khn nhng Vinpearl vn l im n hng u c du khch la chn.
Bn cnh , Bnh vin a khoa quc t Vinmec v chui Vincharm trn ton quc, d mi ang trong giai on pht trin bc u
nhng cng c nhng hiu qu tch cc r rt.
Trong lnh vc ti chnh chng khon, Vingroup lun nm trong Top 5 cng ty c gi tr vn ho ln nht th trng chng khon Vit
Nam. C phiu VIC chim t trng ln trong danh mc ca cc qu u t nc ngoi. Chng ta cn khng nh c nim tin ca
nh u t quc t trong vic pht hnh thnh cng 300 triu USD TPC, tr thnh thng v giao dch ln v tt nht Vit Nam
nm qua; tip tc l doanh nghip tin phong trong tin trnh hi nhp th trng vn quc t.
lnh vc qun tr doanh nghip, khng ch thnh cng trong vic sp nhp 2 thng hiu hng u Vit Nam l Vincom - Vinpearl
tr thnh thng v sp nhp doanh nghip ln nht Vit Nam trong nhiu nm tr li y; chng ta cn tn dng thi c khng
hong t chc ti c cu mnh m vi vic tinh gn li h thng; sp xp li b my lnh o; ci cch hnh chnh; nng cao hiu
qu hot ng trn quy m ton Tp on v i su ti tng ban/phng, n v.
C th ni, bng kinh nghim, s n lc vt bc v ch quyt tm pht huy cao tinh thn gi tr ct li vi 6 ch vng
Tn - Tm - Tr - Tc - Tinh - Nhn, tp th CBNV Tp on chc tay li, vng tay cho hon thnh tt cc mc tiu pht
trin. Nhng kt qu v thnh tu nu trn th hin r nt nht s cn c v sng to trong lao ng ca CBNV Tp on; kh nng
qun tr doanh nghip linh hot, nhy bn v bi bn ca i ng cn b lnh o; ng thi cng th hin r uy tn, ng cp ca
Vingroup trn th trng; xng ng vi khu hiu Vingroup - Ni tinh hoa hi t cng pht trin.
Tha Qu C ng!
Vi nhng h ly ca cuc khng hong kinh t ko di t u thp nin ti nay, nm 2013 c d bo s tip tc l mt nm y
kh khn th thch. V vi Vingroup, th thch s cn nng n hn khi y l nm nc rt vi mc tiu khai trng, a vo
hot ng cc i d n ti H Ni. Tuy nhin, vi truyn thng v bn lnh ca nhng ngi tin phong, ban lnh o v ton th
CBNV Vingroup quyt tm vt qua mi kh khn, th thch tip tc xy dng Tp on ngy cng hng mnh v vng bc
trn con ng pht trin.
Thay mt cho HQT Tp on, mt ln na, ti xin gi li tri n chn thnh n Qu v v tin tng, ng hnh vi Tp on trong
thi gian qua. Chng ti tin tng rng vi vic thc hin chin lc pht trin bn vng cng cc nhm gii php mang tnh giai
on Vingroup s thc hin thnh cng mc tiu k hoch nm 2013, cng nh cc giai on tip theo nhm nng v th v s pht
trin ca thng hiu Vingroup ln mt tm cao mi; ng thi bo v v gia tng li ch lu di ca Qu c ng cng nh ng
gp nhiu hn na cho x hi.
Ch tch Hi ng Qun tr
Phm Nht Vng
Nm qua, lnh vc bt ng sn, bn cnh vic tip tc khai thc hiu qu cc Trung tm thng mi (TTTM) Vincom Center ti
H Ni v TP. H Ch Minh, Vingroup tp trung ti a ngun lc vo xy dng v hon thin cc d n khu th trng im (Royal
City, Times City, Vincom Village) hon thnh ng tin cam kt, sm bn giao sn phm, nhm m bo uy tn vi khch hng
v nhanh chng thu hi vn. ng thi, chng ta cng n lc ht mnh khai trng, a vo hot ng theo ng k hoch
cc d n nh Bnh vin a khoa quc t Vinmec (ti Times City - H Ni) v TTTM Vincom Center A TP. H Ch Minh.
09
2001
2002
THNG 5/2002: Thnh lp
Cng ty CP Thng mi
Tng hp Vit Nam vi vn
iu l ban u l 196 t
ng, trin khai d n
u tin l khu TTTM - Vn
phng ti 191 B Triu,
Qun Hai B Trng, H Ni
Vincom City Towers - Thp
A v B (nay l Vincom
Center B Triu).
2003
2004
THNG 11/2004: Ta
thp i Vincom Center
B Triu vi TTTM theo
tiu chun quc t u
tin ti H Ni, chnh
thc i vo hot ng.
2006
Cng vi vic ng cai t
chc Vng Chung kt Hoa
hu Vit Nam 2006 ti khu
Cng vin gii tr Vinpearl
Land, Vinpearl cn khng
nh nng lc t chc nhiu
s kin vn ha ln nh: Hi
ngh cp B trng v Th
trng ngnh Ti chnh - Du
lch, nm trong khun kh
Hi ngh APEC; Cuc thi Ph
n Th k 21; Sao Mai im
hn; Duyn dng Vit Nam
16.
2007
NGY 19/9/2007: Vingroup
chnh thc nim yt trn
sn giao dch chng khon
Vit Nam vi m c phiu
VIC.
2008
2009
11
2010
2011
NGY 28/5/2011: Khai trng
v a vo hot ng khu ngh
dng Vinpearl Luxury Nha
Trang ng cp 5 sao cng v
sn Golf bin o u tin
Vinpearl Golf Club. y l s
kin nh du vic hon thin
c bn cc hng mc d n
trong t hp Vinpearl Nha
Trang - t hp du lch u tin
m Vinpearl dy cng vun p
trong sut mt thp k.
2012
THNG 11/2011: i hi c
ng bt thng thng qua
phng n sp nhp Cng ty
CP Vinpearl vo Cng ty CP
Vincom.
THNG 12/2011: Khai trng
TTTM Vincom Center Long
Bin (ti Vincom Village - H
Ni). Chuyn ton b tr s
Tp on v Vincom Village,
Long Bin, H Ni.
13
Vi tng vn iu l gn 9.300 t ng v gi tr
vn ha t hn 62 ngn t ng (tnh n ngy
28/2/2013), Vingroup l mt trong nhng Tp
on kinh t t nhn hng u Vit Nam, ang
s hu v nm quyn chi phi ti 30 d n bt
ng sn quy m ln c v tr c a ti khp
cc th v a danh du lch ca c nc.
Hin Vingroup tp trung pht trin 4 thng
hiu chin lc, bao gm: Vincom - Bt ng
sn thng mi, dch v cao cp; Vinpearl - Bt
ng sn du lch, dch v du lch, gii tr;
Vinmec - Dch v y t cht lng cao; Vincharm
- Dch v chm sc sc khe, sc p.
VINCOM
VN PHNG
Vincom l thng hiu bt ng sn cao cp, c th mnh c bit v cng l lnh vc kinh doanh chim u th tuyt i ca Tp
on. Tp trung pht trin ti cc thnh ph trng im trn c nc, Vincom l thng hiu c vai tr dn dt xu hng tiu dng
v th hin uy tn ca mt ch u t, qun l bt ng sn chuyn nghip vi cc d n t hp TTTM, vn phng, nh cao cp
quy m ln, sang trng, ng cp bc nht Vit Nam.
TRUNG TM THNG MI
CN H, BIT TH
15
VINPEARL
Qua hn 11 nm pht trin, Vinpearl v ang khng nh mnh l thng hiu
Vit hng u v du lch mang ng cp quc t, c ng o du khch bit
n vi chui sn phm dch v sang trng v c o.
Vinpearl pht trin h thng khch sn v resort vi 2 dng thng hiu l
Vinpearl Resort (tiu chun 5 sao) v Vinpearl Luxury (tiu chun trn 5 sao). D
kin trong vng 3 - 5 nm ti s c 10 t hp khch sn v dch v gii tr mang
thng hiu Vinpearl vi mnh danh l Thin ng du lch ca Vit Nam hin
hu trn khp mi min ca T quc.
Vinpearl Resort Nha Trang (1)
Vinpearl Luxury Nha Trang (2)
17
VINMEC
VINCHARM SPA
19
C CU T CHC
I HI NG C NG (HC)
HC l c quan quyt nh cao nht ca Cng ty, bao gm tt c cc c ng c quyn biu quyt
theo quy nh ca iu l Cng ty. HC c ton quyn quyt nh mi hot ng ca Cng ty vi
nhim v c bn sau:
I HI NG C NG
HI NG QUN TR
CH TCH HQT
PHM NHT VNG
Ph duyt vic Cng ty np n thanh l, gii th hoc ti t chc theo Lut ph sn, ch nh
ngi thanh l hoc cc hnh ng tng t; v
Thc hin cc quyn nhim v khc do iu l Cng ty v php lut quy nh.
Cc Hi ng
PH TG PH TRCH
HNH CHNH
TNG HP
MAI HNG NI
PH TG PH TRCH
XY DNG D N
PHM VN KHNG
PH TG PH TRCH
KINH DOANH BS
NGUYN DIU LINH
PH TG PH TRCH
PHT TRIN D N
KIM TG VINPEARL
NG THANH THY
Cc y ban
chuyn trch
TNG GIM C
L TH THU THY
PH TG PH TRCH
DCH V KHCH SN
V TUYT HNG
BQL CC TA NH
TRNG BAN
PHAN THU HNG
Ban Ti chnh
- K ton
Ban u t
Ban Nhn s v
o to
BQL Xy dng cc
d n
Cc Ban/Phng Kinh
doanh BS
Cc G/PG
Pht trin d n
Ban An ninh
Ban u thu
Sn BS
VINCOM
VINPEARL
Ban PCCC
Ban Thit k
Vn phng
Ban Kinh t
xy dng
BQL Sn Golf
TTTM
Phng IT
BQL Khch sn
v Resort
BQL Cc Khch sn
v khu dch v
thng hiu
VINPEARL
BQL Cc Ta nh/
Khu th
thng hiu VINCOM
Chi nhnh ti
TP. H Ch Minh
Ban Php ch
Ban
Marketing - Event
Ban K thut
Nh
Cc Chi nhnh
v Cng ty con
(tr VINPEARL)
21
HI NG QUN TR
CH TCH HI NG QUN TR
ng Phm Nht Vng c b nhim vo Hi ng Qun tr vo thng 5/2002 v c bu l Ch tch
Hi ng Qun tr Tp on Vingroup vo thng 11/2010 n nay. Ch tch Phm Nht Vng c nhiu
thnh tch trong hot ng kinh doanh c trong v ngoi nc. Ti Vit Nam, ng l ngi sng lp v ng
hnh cng s pht trin ca hai thng hiu Vincom - thng hiu bt ng sn cao cp hng u v
Vinpearl - thng hiu hng u trong lnh vc khch sn, du lch v gii tr. Trc khi thnh lp Tp on
ti Vit Nam vo nm 2001, ng l c ng sng lp kim Ch tch danh d ca Cng ty TNHH Technocom
ti Ukraine t nm 1993 ti nm 2009. ng tt nghip i hc a cht Moscow ti Nga vi bng C nhn
K thut Kinh t a cht vo nm 1992. Vingroup tin tng s tip tc tng trng v pht trin di s
dn dt, kh nng lnh o ti tnh v tm nh hng chin lc ca Ch tch Phm Nht Vng.
23
HI NG QUN TR (HQT)
HQT c bu bi HC ca Cng ty, l c quan qun l Cng ty,
c ton quyn nhn danh Cng ty quyt nh, thc hin cc quyn
v ngha v ca Cng ty m khng thuc thm quyn ca HC.
HQT ca Cng ty hin gm 9 thnh vin. HQT c cc quyn hn v
trch nhim c bn sau:
Ln k hoch pht trin hot ng kinh doanh v quyt ton ngn
sch hng nm;
Xc nh mc tiu hot ng da trn mc tiu chin lc c
HC thng qua;
Bo co cho HC cc vn v tnh hnh kt qu hot ng kinh
doanh, c tc d kin, bo co ti chnh, chin lc kinh doanh v
iu kin kinh doanh chung ca Cng ty; v
Xy dng c cu t chc ca Cng ty v cc quy ch hot ng; v
Thc hin cc quyn v ngha v khc c quy nh bi Php
Lut, iu l Cng ty, v cc ngh quyt ca HC.
25
BAN GIM C
BAN GIM C
TNG GIM C
ng George Edward Royle c min nhim t ngy 6/2/2013 theo Quyt nh ca Hi ng Qun tr
27
HOT NG NM 2012
Ngun: Bo co ti chnh hp nht Kim ton theo VAS nm 2010, 2011, 2012
BIU DOANH THU THUN, EBITDA, LI NHUN SAU THU NM 2010 - 2012
2012
2011
2010
7.904.472.849.072
2.313.739.781.730
3.872.979.781.266
Gi vn hng bn
4.092.056.174.334
1.306.236.537.557
927.026.108.077
Li nhun gp
3.812.416.674.738
1.007.503.244.173
2.945.953.673.189
Li nhun hot ng
2.563.499.467.407
1.245.865.772.324
2.969.827.481.648
2.655.063.125.963
1.471.471.446.573
3.143.054.802.940
1.846.667.924.525
1.073.560.198.764
2.432.014.997.377
EBITDA
3.906.553.356.182
1.785.332.153.225
3.203.423.606.418
Ti sn ngn hn
28.796.286.198.535
20.039.498.304.151
13.326.421.549.479
Ti sn di hn
27.028.589.606.142
15.473.136.819.333
12.820.427.697.940
Tng ti sn
55.824.875.804.677
35.512.635.123.484
26.146.849.247.419
tr2
44.951.244.544.495
27.260.458.138.945
16.593.209.101.230
N vay3
21.828.665.659.871
10.034.080.671.840
11.484.666.820.275
Tng vn ch s hu
10.873.631.260.181
8.252.176.984.539
9.553.640.146.189
Vn ch s hu ca Cng ty
10.556.569.188.706
6.501.237.900.575
6.842.651.283.995
Li ch ca C ng thiu s
317.062.071.475
1.750.939.083.964
2.710.988.862.194
48,23
43,54
76,06
32,43
53,85
76,68
23,36
46,40
62,79
241,63
-40,26
96,16
72,01
-55,86
120,74
2,51
1,85
1,64
16,98
13,01
25,46
1.819
2.238
6.837
7.904
Ch tiu (ng)
N phi
3.203
2.432
2.314
1.847
1.785
1.074
2010
2011
2012
EBITDA (t ng)
Ch s ti chnh
3.906
3.873
55.825
2012
21.829
10.874
35.513
2011
10.034
8.252
26.147
2010
2
Bao gm khon ngi mua ng trc ti 3 d n Royal City, Times City, Vincom Village l 17.687.188.960.951 ng ly k n
31/12/2012.
N vay cc t chc tn dng v t chc khc, N vay = Vay v n ngn hn + Vay v n di hn.
loi tr khon ngi mua ng trc ti ti 3 d n Royal City, Times City, Vincom Village ly k n 31/12/2012.
30 HOT NG NM 2012
11.485
9.554
Tng ti sn (t ng)
N vay (t ng)
Vn ch s hu (t ng)
31
S KIN NI BT NM 2012
N lc vt ln kh khn, thch thc ca nn kinh t th gii v Vit Nam ni chung cng nh lnh vc
bt ng sn ni ring, nm 2012, Tp on Vingroup ghi du n ng khch l vi nhiu s kin ni bt
Khnh thnh Bnh vin Vinmec - Chnh thc gia nhp th trng
dch v y t
Sau thng v 185 triu USD TPCQT vo thng 3/2012, thng 6/2012,
Vingroup pht hnh thnh cng b sung t 2 vi 115 triu USD, hon
thnh xut sc k hoch pht hnh 300 triu USD TPCQT ra. Thng v
ny gy c ting vang ln trn th trng ti chnh khu vc Chu ni
ring v cng ng u t ti chnh quc t ni chung. Trong bi cnh th
trng Vit Nam v th gii gp rt nhiu kh khn, vic vn t 100% k
khon tng i thun li thc s l mt thnh tu ng khm phc. Thnh
cng ny chng t uy tn, tm vc quc t v tim lc pht trin mnh m ca
Vingroup.Vi thng v pht hnh thnh cng 300 triu USD TPCQT,
Vingroup c 3 hng truyn thng ti chnh ln ca th gii gm The
Asset, FinanceAsia v International Financing Review Asia Awards (Thomson
Reuters) ng lot vinh danh, ln lt cc mng mc The Triple A Country
Award - Best Deal, Vietnam, Best Vietnam Deal v Vietnam Capital Markets
Deal nm 2012.
Nhm nng cao tnh chuyn nghip, tng cng sc mnh cnh tranh v kh
nng hi nhp quc t ca Tp on trong giai on pht trin mi, Tp on
gii cng nghin cu v t vn xy dng chin lc pht trin vi tm nhn
n 2030. Theo , t mc tiu tr thnh mt trong nhng Tp on bt
ng sn hng u khu vc ng Nam v Chu ng thi c tn trong
danh sch nhng doanh nghip ln ca Th gii.
Qua qu trnh kho st, nghin cu, McKinsey&Company nh gi cao nhng
nn tng m Vingroup xy dng c v hon ton tin tng vo vic
Vingroup s thnh cng trong kht vng hi nhp quc t t ra.
ng George Edward Royle c min nhim t ngy 6/2/2013, hin Tp on ang trong qu trnh tuyn dng CFO mi.
32 HOT NG NM 2012
33
BO CO CA HI NG QUN TR
Dch v y t
34 HOT NG NM 2012
Vit Nam hin ang c tng cng khong 1.040 bnh vin vi
khong 150.000 ging phc v gn 90 triu dn, tng
ng khong 16,8 ging cho mi 10.000 bnh nhn. Cht
lng ca cc dch v y t v chm sc sc khe nhn chung
cn yu km, c bit cc vng nng thn v vng su, vng
xa.
35
Cc mc tiu c th:
Hon thnh v a vo hot ng ng k hoch cc
d n ln bao gm: Royal City v Times City;
Tip tc pht trin hot ng kinh doanh, duy tr v nng
cao t l cho thu ti cc TTTM, Vn phng ti cc ta
nh Vincom Center v Vincom Mega Mall trn c nc.
khng ngng hon thin cht lng dch v to pht
trin cho cc d n u t quy m ln sp a vo khai
thc;
y mnh cc hot ng tip th, qung b thu ht
khch du lch trong v ngoi nc, tng doanh thu t
cc khch sn resort v khu vui chi gii tr mang
thng hiu Vinpearl nh Vinpearl Resort Nha Trang,
Vinpearl Land, Vinpearl Luxury Nha Trang, Vinpearl Golf
Club - Nha Trang, Vinpearl Luxury Nng;
u t chiu su cho ngun nhn lc, cng c b my
nhn s, c bit l nhn s cp cao;
Tch cc m rng hp tc vi cc i tc ln, c nng
lc v kinh nghim;
M rng v trin khai a dng ha cc k hoch huy
ng vn hiu qu trong v ngoi nc, nhm phc v
cho cc d n c th;
Khng nh chin lc pht trin kinh doanh bn vng,
lun song hnh vi cc hot ng v cng ng v x
hi; v
36 HOT NG NM 2012
37
BO CO CA BAN GIM C
Ch tiu
Thc hin
(t ng)
K hoch
(t ng)
%
hon thnh
Doanh thu
9.083
13.017
70
7.904
1.178
Chi ph
6.445
8.743
74
2.655
4.275
62
1.847
3.055
60
15,5%
67,5%
Ch tiu nm 2012
S tin (ng)
T trng (%)
5.333.744.304.037
67,5%
1.225.842.939.796
15,5%
1.178.085.197.874
15,0%
147.590.588.627
1,8%
19.209.818.738
0,2%
7.904.472.849.072
100%
Tng cng
C cu Li nhun gp nm 2012
-2,4%
1,1%
Ch tiu nm 2012
S tin (ng)
T trng (%)
2.678.084.319.487
70,2%
822.767.122.963
21,6%
401.905.954.490
10,5%
Li nhun gp dch v y t v
chm sc sc khe
(92.855.051.199)
(2,4)%
2.514.328.997
0,1%
3.812.416.674.738
100%
10,5%
21,6%
70,2%
Doanh thu thun tng trng mnh so vi nm 2011, trong c ng gp doanh thu t hot ng cho thu vn phng, trung tm
thng mi tng thm 284 t ng, ch yu tng t cc TTTM mi nh Vincom Center A H Ch Minh, Vincom Center Long Bin;
ngun doanh thu chuyn nhng bt ng sn tng 3.963 t ng t vic ghi nhn mt phn doanh thu chuyn nhng t bit th
ca d n Vincom Village, doanh thu bn bit th tai Vinpearl Luxury Nng v doanh thu chuyn nhng ta thp vn phng ti
Vincom Center B Triu. Bn cnh , sau sp nhp VPL vo VIC, Tp on hp nht thm cc ngun thu t khi kinh doanh
khch sn, dch v chm sc sc khe v dch v lm p.
V ti sn, ti ngy 31/12/2012 tng
gi tr ti sn ca Vingroup t 55.825
t ng, tng hn 20.300 t ng so
vi cui nm 2011. Ti sn tng ch
yu t cc bt ng sn ang c
xy dng ti cc d n Vincom Center
A H Ch Minh, Royal City, Times City,
Vincom Village, cc ti sn ca khi
Vinpearl v cc cng ty con sau s
kin sp nhp. Tng chi ph xy dng
ca phn bit th v cn h tng ln
khong 91% so vi u nm v ang
c hch ton trong khon mc hng
tn kho do cc cng trnh vn ang
trong qu trnh xy dng v cn h/bit
th cha c bn giao ht cho khch
hng.
Ch tiu
n v
Nm 2011
Nm 2012
Ti sn di hn/Tng ti sn
48,42
43,57
Ti sn ngn hn/Tng ti sn
51,58
56,43
80,52
76,76
39,10
28,25
19,48
23,24
Ln
0,43
0,50
Ln
1,12
0,93
3,31
3,02
23,36
46,40
16,98
13,01
C cu ti sn
C cu ngun vn
T sut li nhun
Bao gm khon ngi mua ng trc ti 3 d n Royal City, Times City, Vincom Village l
17.687.188.960.951 ng ly k n 31/12/2012
V tng tin nhn ng trc t khch hng theo cc hp ng mua bn cn h, bit th c ghi nhn trn Bng cn i k ton
l hn 17.600 t ng tnh n 31/12/2012, trong tng s tin nhn ng trc tnh ring trong nm 2012 l khong 9.000 t ng.
cn thu thm c khong 14.000 t ng t ngi mua.
Doanh thu hot ng kinh doanh ca Tp on bao gm: Doanh thu cho thu mt bng ti cc TTTM v Vn phng l 1.226 t
ng, chim t trng 15,5% v tng trng 30% so vi nm 2011; Doanh thu cung cp dch v khch sn du lch, vui chi gii tr, cc
dch v lin quan khc l 1.178 t ng, chim t trng 15%; Doanh thu cung cp dch v y t v cc dch v lin quan l 147 t ng,
chim t trng 1,8%, Doanh thu cung cp dch v lm p v cc dch v lin quan l 19 t ng, chim t trng 0,2%; Doanh thu t
hot ng chuyn nhng bt ng sn t 5.334 t ng, chim t trng 67,5%.
38 HOT NG NM 2012
V khon n phi tr, vo thi im 31/12/2012, tng vay n ngn hng v cc t chc ca Vingroup l hn 21.800 t ng, trong
n ngn hn khong 3.000 t ng, n di hn gn 18.800 t ng. Nh vy, vi tng ngun vn l 55.825 t ng, t l n vay
trn tng ngun vn chim khong 39,1%; t l n thun trn tng ngun vn l 36,1%. Tng n vay tng hn 11.700 t so vi cui
hn 5 nm; ng thi do thc hin hp nht thm cc khon vay ca khi Vinpearl sau s kin sp nhp.
39
Trong thng 10/2012, Tp on mua thm 18% quyn biu quyt trong Cng ty CP u t v Pht trin th Si ng. Giao dch
ny lm tng t l biu quyt ca Tp on trong Cng ty Si ng ln 79%;
Trong thng 11 v 12/2012, Tp on mua thm 22,93% c phn trong Cng ty CP u t v Thng mi PFV. Giao dch ny lm
tng t l biu quyt ca Tp on trong Cng ty PFV ln 97,34%; v
Cng trong thng 12/2012, Tp on cng mua 60 triu c phn, tng ng vi 40% quyn biu quyt trong Cng ty CP u
t Xy dng i An, v qua Cng ty i An tr thnh cng ty lin kt ca Tp on.
Tng s tri phiu ang lu hnh
Trong nm 2012, Tp on pht hnh hai t tri phiu chuyn i vi tng tr gi 300 triu USD vi thi hn 5 nm v pht hnh
mt khon vay c th chuyn i thnh c phn ca mt cng ty con (c thnh lp nhm mc ch s hu v khai thc Bnh vin
a khoa quc t Vinmec) vi tr gi 25 triu la M vi thi hn 4 nm. Ban Gim c nh gi rng khng c yu t cng c
vn trong cc CPC v khon vay chuyn i nu trn (do khng th xc nh c chc chn s lng c phiu ph thng c th
c chuyn i) v ghi nhn ton b cc khon tri phiu v khon vay ny l n phi tr ti chnh.
Tnh n ngy 31/12/2012, Vingroup ang lu hnh cc loi Tri phiu nh sau:
Tri phiu 1: Tng gi tr pht hnh 2.000 t ng, o hn ngy 6/5/2013, p dng li sut th ni;
Tri phiu 2: Tng gi tr pht hnh 1.000 t ng, o hn ngy 11/5/2015, p dng li sut th ni;
Tri phiu 3: Tng gi tr pht hnh 500 t ng, o hn ngy 6/5/2013, p dng li sut th ni;
Tri phiu 4: Tng gi tr pht hnh 1.000 t ng, o hn ngy 18/3/2014, p dng li sut th ni;
Tri phiu 5: Tng gi tr pht hnh 1.000 t ng, o hn ngy 12/10/2014, p dng li sut th ni;
Tri phiu 6: Tng gi tr pht hnh 2.000 t ng, o hn ngy 21/6/2017, p dng li sut th ni;
Tri phiu 7: Tng gi tr pht hnh 1.000 t ng, o hn ngy 16/7/2017, p dng li sut th ni;
Tri phiu 8: Tng gi tr pht hnh 1.000 t ng, o hn ngy 28/2/2017 v 1.000 t ng, o hn ngy 18/4/2016, p dng li
sut th ni; v
Tri phiu chuyn i tr gi 300 triu USD: pht hnh ngy 3/4/2012 v 6/7/2012, vi thi hn 5 nm. Tri phiu ny khng c
m bo, c li sut c nh 5%/nm c thanh ton hai ln mt nm. Theo iu khon ca tri phiu chuyn i ny, cc tri ch
c quyn chuyn i tri phiu thnh c phn ph thng ca Cng ty theo mc gi chuyn i c th c iu chnh theo nh k
su thng mt ln.
40 HOT NG NM 2012
41
QUN TR CNG TY
Hot ng ca Hi ng Qun tr
Trong nm 2012, HQT tin hnh 35 cuc hp Hi ng
Qun tr, ban hnh cc ngh quyt thng qua nhiu ch
trng v iu chnh quan trng i vi hot ng v nh
hng pht trin ca Tp on Vingroup bao gm:
42 HOT NG NM 2012
43
QUAN H C NG, NH U T
44 HOT NG NM 2012
45
THNG TIN C NG
S hu ca c ng ln ti ngy 31/12/2012
Vn iu l ca Cng ty (ng)
Khi lng c phiu nim yt (c phiu)
Mnh gi 1 c phiu (ng/c phiu)
Gi giao dch trn th trng chng khon (ng/c phiu)
Vn ha th trng (ng)
7.004.620.550.000
700.462.055
10.000
80.000
56.036.964.400.000
C phn hn ch
chuyn nhng (CP)
C phn chuyn
nhng t do (CP)
Tng s
T l
c phn (CP) s hu (%)
214.809.509
214.809.509
30,67
24.737.667
24.737.667
3,53
37.041.405
37.041.405
5,29
2.964
2.964
0,00
56.828
56.828
0,01
7.851
7.851
0,00
0,00
35.343
35.343
0,00
0,00
65.664
65.664
0,01
L Th Thu Thy - TG
2.964
2.964
0,00
Mai Hng Ni - Ph TG
65.664
65.664
0,01
Phm Vn Khng - Ph TG
2.368.275
2.368.275
0,34
56.828
56.828
0,01
V Tuyt Hng - Ph TG
7.851
7.851
0,00
ng Thanh Thy - Ph TG
71.792
71.792
0,01
0,00
3.006
3.006
0,00
408
408
0,00
0,00
0,00
0,00
Ban Gim c
26
26
0,00
56.828
56.828
0,01
214.809.509
30,67
37.041.405
5,29
Cng ty CP Tp on
u t Vit Nam
94.480.546
13,49
Cng ty CP u t v
Pht trin Sinh Thi
63.396.136
9,05
S c phiu
s hu cui k
S c phiu
s hu u k
Quan h vi
c ng ni b
6.933.495
1,26
3.158.495
0,57
Thu hi vn
u t
4.027.0817
0,57
0,00
Thu hi vn
u t
B Mai Hng Ni l TV
HQT Cng ty CP Pht
trin th Nam H Ni
8.025.315
1,15
0,00
Thu hi vn
u t
Cng ty CP Tp on
u t Vit Nam
100.333.747
14,32
94.480.546
13,49
Gim t l
s hu
Danh mc
Tng vn u t ch s hu
L do tng,
gim
C ng trong nc
C ng nc ngoi
S lng
T l (%)
c phiu (CP)
S lng
T l (%)
c phiu (CP)
Tng
S lng
T l (%)
c phiu (CP)
628.832.020
89,78
71.630.035
10,22
700.462.055
100
0,00
0,00
0,00
2.974.724
0,43
0,00
2.974.724
0,43
C ng ln s hu t 5% tr ln
415.580.797
59,33
0,00
415.580.797
59,33
C ng s hu t 1% n di 5%
132.433.252
18,91
43.159.103
6,16
175.592.355
25,07
77.843.247
11,11
28.470.932
4,06
106.314.179
15,17
Cng on Cng ty
0,00
0,00
0,00
C phiu qu
0,00
0,00
0,00
C ng Nh nc
C ng sng lp
C ng s hu di 1%
K ton trng
0
T l s hu/
Vn iu l (%)
S lng
c phiu (CP)
Giao dch ca cc thnh vin ch cht v ngi lin quan trong nm 2012
Hi ng Qun tr
Phm Nht Vng - CT HQT
a ch
H v tn
46 HOT NG NM 2012
S c phiu ny tng so vi s c phiu s hu cui k trc do Cng ty CP Pht trin Thnh Ph Xanh c nhn thm 868.586
c phiu l c tc nm 2011 v qu I nm 2012.
47
Tp on t nhn
hng u Vit Nam
vi cc thng hiu
bt ng sn, khch
sn du lch, khu vui
chi gii tr, dch v
y t v chm sc sc
p cao cp,
khng nh c v
th v uy tn
L ch s hu v
ch u t nhiu
d n phc hp,
quy m ln, u t
ng b, hng
n tng phn khc
th trng mc tiu
Cc chng trnh
th hi vin c o
mang tnh chin
lc nhm lin kt
cc khch hng cao
cp, dn dt xu
hng tiu dng
Bn sn phm vi s
lng v mc gi tt hn
ti cc d n mi, tp
trung vo phn khc
khch hng trung - cao
cp Vit Nam.
Tp on tin phong, vi
v th dn dt v tim
nng pht trin trong lnh
vc bt ng sn, bn l
v dch v; v
Duy tr th phn cao vi
li th y m
rng phn khc trung cao cp.
To ra hiu ng cng
hng khai thc tt
tng phn khc khch
hng trng tm; v
C kh nng hng n
nhiu tng lp khch
hng trung - cao cp
thng qua cc chng
trnh hi vin a dng.
TO RA LI TH KINH DOANH
Gi tr thng hiu v uy
tn m bo, thu ht
khch thu ng cp v
khch hng cao cp; v
Qun l d n
Qun l bt ng sn
51
QUN L RI RO
Ri ro thanh khon
Cc chnh sch qun l ri ro c xem xt, kt hp v thng nht p dng vo ton b hot ng
kinh doanh ca Tp on. Tp on xy dng h thng kim sot nhm m bo s cn bng
mc hp l gia chi ph ri ro pht sinh v chi ph qun l ri ro. Ban lnh o lin tc theo di quy
trnh qun l ri ro ca Tp on m bo s cn bng hp l gia ri ro v kim sot ri ro.
Ri ro v kinh t v m
Ri ro v li sut v tn dng
53
Vingroup t ho l Tp on pht trin bt ng sn tp trung nhiu thnh vin c kinh nghim, nng lc v tr tui. Tp on xy
dng v khng ngng hon thin i ng cn b chuyn nghip, tham gia su rng vo mi lnh vc ca bt ng sn t hot ng
u t, tm kim d n, huy ng ngun lc, thit k, trin khai, gim st d n, n bn hng, marketing v qun l cc ta nh v
TTTM.
Nm 2012, nhn s ca Tp on c bc tng trng vt bc do vic sp nhp cng ty CP Vinpearl vo cng ty CP Vincom v
chnh thc hot ng di m hnh Tp on vi tn gi Tp on Vingroup - Cng ty CP. u nm 2012, bng vic a vo hot
ng Bnh vin a khoa quc t Vinmec ng cp 5 sao hng u Vit Nam, Vingroup tham gia vo lnh vc mi l chm sc
sc khe cng mt i ng gm hn 300 gio s, y bc s v iu dng. Vi quy m khng ngng m rng nhm p ng yu
cu ca hot ng kinh doanh, Ban Gim c Tp on quyt nh tng cng nhn s cho nhiu b phn, c bit l cc b
phn Ban Qun l Ta nh, Ban Qun l Xy dng cc d n.
Tnh n thi im 31/12/2012, s lng cn b nhn vin ca Tp on Vingroup - Cng ty CP (Vingroup) l 5.562 ngi, tng 159%
so vi cng k nm 2011.
Nhn s
S lng CBNV8
(ngi)
Tng trng
(%)
31/12/2010
936
75
31/12/2011
2.150
135
31/12/2012
5.562
159
135
2.150
75
936
2010
2011
2012
Tng trng (%)
Nm
Tng trng
(%)
TN bnh qun
(ng/ngi/thng)
Tng trng
(%)
Nm 2010
8.500.000
13
3.940.689
16
Nm 2011
9.100.000
4.733.237
20
Nm 2012
10.086.847
11
5.702.979
20
55
Ch lm vic
Thi gian lm vic, ngh ngi: Tp on Vingroup t chc
lm vic 8h/ngy, 5,5 ngy/tun (i vi Khi Hnh chnh Vn phng) v 6 ngy/tun (i vi Khi Dch v). Khi c yu
cu bo m tin , cht lng trong cc hot ng kinh
doanh, dch v, Tp on c th yu cu CBNV lm thm
gi v thc hin cc ch i ng tha ng cho ngi lao
ng ngoi vic m bo quyn li cho ngi lao ng theo
quy nh ca php lut.
CBNV c hng ch ngh L, ngh php, ngh vic
ring c hng nguyn lng theo ng quy nh ca Lut
Lao ng.
iu kin lm vic: Vi cam kt xy dng mt mi trng
lm vic chuyn nghip, mt mi nh chung an ton
CBNV c th yn tm lm vic, pht huy ti a nng lc ca
bn thn, Tp on b tr vn phng lm vic cho CBNV
rng ri, khang trang. CBNV c cp pht ng phc,
trang thit b lm vic hin i, c kim tra sc khe nh
k. i vi CBNV trc thuc khi dch v, Tp on trang b
y phng tin, thit b bo h lao ng, v sinh lao
ng. Cc nguyn tc an ton lao ng lun c tun th
nghim ngt trong ton Tp on.
Chnh sch tuyn dng v o to
Tuyn dng: Vi khu hiu Vingroup - Ni tinh hoa hi t
cng pht trin, Tp on xy dng mt i ng nhn
s tinh gn, c c c v Ti. Mc tiu tuyn dng ca
Tp on l thu ht v cho n tt c nhng ng vin ang
quan tm, tm kim mt mi trng lm vic nng ng, tc
, sng to v hiu qu - ni mi c nhn c th t do sng
to, pht huy ti a kh nng v kin thc chuyn mn ca
mnh.
Ty theo tng v tr c th s c nhng tiu chun bt buc
ring, song tt c cc chc danh u phi p ng cc yu
cu chnh nh: c trnh chuyn mn c bn, c quyt tm
pht trin ngh nghip, c tinh thn trch nhim v tnh k lut
cao. Cn b qun l phi l nhng ngi pht huy c y
cc gi tr ct li ca Tp on Tn - Tm - Tr - Tc - Tinh - Nhn,
th hin tm huyt, bn lnh vng vng, dm ngh, dm lm, dm
chu trch nhim, c nng lc t chc v qun l tt. i vi cc
v tr qun l cp cao, cc yu cu tuyn dng kh kht khe vi
cc tiu chun bt buc v kinh nghim cng tc, kh nng t duy
logic, phn on nhanh nhy, phn tch v gii quyt vn hiu
qu.
o to: Tp on c bit ch trng n cng tc pht trin
ngun nhn lc thng qua vic trin khai hiu qu chnh sch o
to, nng cao hiu bit, trnh nghip v cho CBNV. Nm 2012
c xc nh l Nm o to vi cc hot ng c trin
khai rng khp ti tt c cc C s ca Tp on vi mt ngn
sch ng k. Tt c cc kha o to u c cung cp cho
CBNV min ph. o to khng nhng vi mc ch nng cao
trnh cho CBNV, mi thnh vin u tr thnh mt i din
xng ng ca Vingroup trong bt c hon cnh no m thng
qua h thng o to, Vingroup s gp phn vo vic nng cao
cht lng nhn s ca cc doanh nghip Vit Nam ni chung.
Cc hnh thc o to:
o to trn lp hc (o to ti tng C s, o to tp trung
ti tng Khu vc);
o to trn cng vic (on the job training), bao gm o to ti
ch (ngay ti v tr lm vic ca CBNV) v o to cho (CBNV
c c sang hc v lm vic ti cc b phn khc trang b
thm kin thc v rn luyn k nng lm vic); v
C CBNV i hc cc kha o to ngn hn hoc di hn, tham
d hi ngh, hi tho chuyn , t chc cc chuyn i tham
quan (study tour), giao lu, hc hi tm hiu nhng kin thc,
kinh nghim, sng kin c kim nghim bng thc t.
Cc kha o to bt buc:
o to nh hng (v Vn ha Tp on, Ni qui, H thng
Qui nh, Qui ch, cc kin thc chung v sn phm/dch v
ca Tp on, cc kin thc chung v Phng chy cha chy,
57
VN HA DOANH NGHIP
59
TRCH NHIM X HI
61
BO V MI TRNG
L mt doanh nghip tin phong trong lnh vc bt ng sn v du lch, vi mc tiu pht trin bn vng,
Vingroup hiu r tm quan trng ca vic bo v mi trng trong qu trnh thit k, xy dng v khai thc cc
t hp du lch, cc TTTM, vn phng v cn h cao cp Nhng cng trnh Vingroup xy dng, t ta thp
u tin Vincom Center B Triu n cc khu th nh Royal City, Times City, Vincom Village, cc Khch sn
ngh dng Vinpearl u l nhng Ta nh tit kim nng lng, khu th sinh thi, khu du lch xanh.
Nguyn tc xanh l si ch xuyn sut chin lc pht trin cc d n ca Vingroup trn khp Vit Nam.
63
Vinpearl Nha Trang nm trn Vnh Nha Trang - mt trong nhng vnh o p
vo bc nht th gii, y khng ch l qun th khch sn du lch ngh dng
5 sao v 5 sao cng ng cp quc t m cn l mt khu ngh dng sinh thi
thn thin vi mi trng.
Vinpearl u t p dng h thng lc nc bin thnh nc ngt cng sut
1.000m3/ngy, s dng cng ngh v thit b nhp khu ng b t M v h
thng h cha nc ma c dung tch 1 triu m3. Vi 2 h thng ny, Vinpearl
Nha Trang hon ton t ch v ngun nc sch cung cp cho ton b hot
ng trn o.
65
CC BO CO TI CHNH HP NHT
CNG TY
BAN GIM C
Tp on Vingroup - Cng ty CP (Cng ty), tn trc y l Cng ty C phn Vincom, l mt cng ty c phn c thnh lp ti
Vit Nam theo Giy chng nhn ng k kinh doanh s 0103001016 do S K hoch v u t thnh ph H Ni cp vo ngy 3
thng 5 nm 2002 v c cp li Giy chng nhn ng k kinh doanh s 0101245486 vo ngy 12 thng 5 nm 2010. Theo Giy
chng nhn ng k kinh doanh sa i ln th 39 c cp ngy 12 thng 4 nm 2012, Cng ty i tn thnh Tp on Vingroup
- Cng ty CP. Cng ty sau cng nhn c cc Giy chng nhn ng k kinh doanh sa i, vi ln gn nht l ln th 43 c
cp ngy 5 thng 2 nm 2013.
C phiu ca Cng ty c chnh thc giao dch ti S Giao dch Chng khon thnh ph H Ch Minh k t ngy 19 thng 9
nm 2007 theo Quyt nh s 106/Q-TTGDHCM do Gim c S Giao dch Chng khon thnh ph H Ch Minh k ngy 7 thng
9 nm 2007.
ng Phm Vn Khng
Ph Tng Gim c
Ph Tng Gim c
Hot ng chnh ca Cng ty l xy dng v cho thu cc trung tm thng mi, vn phng, xy dng cc cn h bn v cho
thu, cung cp cc dch v gii tr, tin hnh cc hot ng u t gp vn v cc ngnh ngh khc theo cc Giy chng nhn ng
k kinh doanh.
Cng ty c tr s chnh ti s 7, ng Bng Lng 1, khu th sinh thi Vincom Village, phng Vit Hng, qun Long Bin, thnh
ph H Ni, Vit Nam. a im kinh doanh ca Cng ty t ti s 191, ph B Triu, phng L i Hnh, qun Hai B Trng, thnh
ph H Ni, Vit Nam. Cng ty c mt chi nhnh c a ch ti s 72, ph L Thnh Tn v 45A, ph L T Trng, phng Bn Ngh,
qun 1, thnh ph H Ch Minh, Vit Nam.
HI NG QUN TR
Thnh vin Hi ng Qun tr trong k v vo ngy lp bo co ny nh sau:
B L Th Thu Thy
Tng Gim c
B Mai Hng Ni
Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
ng ng Thanh Thy
Ph Tng Gim c
Ph Tng Gim c
B V Tuyt Hng
Ph Tng Gim c
Ch tch
ng L Khc Hip
Ph ch tch
Ph ch tch
Ph ch tch
B L Th Thu Thy
Ph ch tch
Cng ty TNHH Ernst & Young Vit Nam l cng ty kim ton ca Cng ty.
Ph ch tch
B V Tuyt Hng
Ph ch tch
Thnh vin
Thnh vin
B Mai Hng Ni
Thnh vin
Trng ban
ng inh Ngc Ln
Thnh vin
B Th Hng Vn
Thnh vin
Thnh vin
B Nguyn Th Vn Trinh
Thnh vin
69
BO CO CA BAN GIM C
Ban Gim c Tp on Vingroup - Cng ty CP (Cng ty) trnh by bo co ny v cc bo co ti chnh hp nht ca Cng ty v
cc cng ty con (Tp on) cho nm ti chnh kt thc ngy 31 thng 12 nm 2012.
BO CO KIM TON C LP
la chn cc chnh sch k ton thch hp v p dng cc chnh sch ny mt cch nht qun;
Vic lp v trnh by cc bo co ti chnh hp nht ny thuc trch nhim ca Ban Gim c Cng ty. Trch nhim ca chng
ti l a ra kin v cc bo co ti chnh hp nht ny da trn kt qu kim ton ca chng ti.
nu r cc chun mc k ton p dng cho Tp on c c tun th hay khng v tt c nhng sai lch trng yu so vi nhng
chun mc ny c trnh by v gii thch trong cc bo co ti chnh hp nht; v
lp cc bo co ti chnh hp nht trn c s nguyn tc hot ng lin tc tr trng hp khng th cho rng Tp on s tip
tc hot ng.
Ban Gim c chu trch nhim m bo vic cc s sch k ton thch hp c lu gi phn nh tnh hnh ti chnh hp nht
ca Tp on, vi mc chnh xc hp l, ti bt k thi im no v m bo rng cc s sch k ton tun th vi h thng k
ton c ng k. Ban Gim c cng chu trch nhim v vic qun l cc ti sn ca Tp on v do phi thc hin cc
bin php thch hp ngn chn v pht hin cc hnh vi gian ln v nhng vi phm khc.
Ban Gim c cam kt vi Hi ng Qun tr rng Tp on tun th nhng yu cu nu trn trong vic lp cc bo co ti
chnh hp nht cho nm ti chnh kt thc ngy 31 thng 12 nm 2012.
Chng ti thc hin cng vic kim ton theo cc Chun mc kim ton Vit Nam. Cc chun mc ny yu cu chng ti
phi lp k hoch v thc hin vic kim ton t c mc tin cy hp l v vic liu cc bo co ti chnh hp nht c
cn cc sai st trng yu hay khng. Vic kim ton bao gm vic kim tra, theo phng php chn mu, cc bng chng v
s liu v cc thuyt minh trn cc bo co ti chnh hp nht. Vic kim ton cng bao gm vic nh gi cc nguyn tc k
ton c p dng v cc c tnh quan trng ca Ban Gim c cng nh nh gi vic trnh by tng th cc bo co ti
chnh hp nht. Chng ti tin tng rng cng vic kim ton ca chng ti cung cp c s hp l cho kin kim ton.
Bi Anh Tun
Ph Tng Gim c
Chng ch kim ton vin s: N.1067/KTV
Trnh Xun Ha
Kim ton vin
Chng ch kim ton vin s: 0754/KTV
71
M S
TI SN
THUYT MINH
S CUI NM
S U NM
100
110
111
112
A. TI SN NGN HN
I. Tin v cc khon tng ng tin
1. Tin
2. Cc khon tng ng tin
28.796.286.198.535
1.616.855.174.935
199.602.965.155
1.417.252.209.780
20.039.498.304.151
1.231.728.589.840
656.243.958.622
575.484.631.218
120
121
129
3.864.844.010.638
3.884.414.354.916
(19.570.344.278)
4.174.887.714.583
4.195.988.849.590
(21.101.135.007)
130
131
132
135
139
3.809.236.408.686
1.226.873.098.007
2.106.084.921.176
488.614.532.023
(12.336.142.520)
5.135.497.476.935
1.096.924.061.390
2.041.076.551.154
1.999.876.495.659
(2.379.631.268)
140
141
149
17.784.890.526.442
17.794.010.357.437
(9.119.830.995)
9.282.402.573.172
9.295.702.390.616
(13.299.817.444)
150
151
152
154
158
V. Ti sn ngn hn khc
1. Chi ph tr trc ngn hn
2. Thu gi tr gia tng c khu tr
3. Thu v cc khon khc phi thu Nh nc
4. Ti sn ngn hn khc
1.720.460.077.834
39.627.501.766
234.961.212.193
5,241,073,421
1.440.630.290.454
214.981.949.621
42.081.292.302
149.110.589.727
2.025.026.959
21.765.040.633
200
220
221
222
223
227
228
229
230
B. TI SN DI HN
I. Ti sn c nh
1. Ti sn c nh hu hnh
Nguyn gi
Gi tr hao mn ly k
2. Ti sn c nh v hnh
Nguyn gi
Gi tr hao mn ly k
3. Chi ph xy dng c bn d dang
27.028.589.606.141
10.748.359.371.487
4.550.753.937.051
5.321.617.094.523
(770.863.157.472)
579.850.048.763
638.289.648.823
(58.439.600.060)
5.617.755.385.673
15.473.136.819.333
6.508.942.834.720
1.772.577.005.816
1.799.883.929.788
(27.306.923.972)
169.407.501.624
195.651.739.147
(26.244.237.523)
4.566.958.327.280
240
241
242
II. Bt ng sn u t
1. Nguyn gi
2. Gi tr hao mn ly k
15
6.643.474.111.936
6.959.670.305.956
(316.196.194.020)
3.960.676.144.502
4.181.585.332.122
(220.909.187.620)
250
252
258
259
III. Cc khon u t di hn
1. u t vo cc cng ty lin kt
2. u t di hn khc
3. D phng gim gi u t di hn
17
3.163.564.921.117
1.612.499.800.170
1.551.065.120.947
-
2.069.242.276.169
868.978.280.751
1.200.263.995.418
-
260
261
262
268
IV. Ti sn di hn khc
1. Chi ph tr trc di hn
2. Ti sn thu thu nhp hon li
3. Ti sn di hn khc
18
35.2
1.150.141.062.636
1.104.994.130.073
45.141.892.563
5.040.000
669.453.466.072
650.698.913.075
8.237.287.997
10.517.265.000
269
V. Li th thng mi
19
5.323.050.138.965
2.264.822.097.870
270
TNG CNG TI SN
55.824.875.804.676
35.512.635.123.484
7
8
10
11
12
13
14
314
315
316
319
TI SN
THUYT MINH
A. N PHI TR
I. N ngn hn
1. Vay ngn hn
2. Phi tr ngi bn
3. Ngi mua tr tin trc
- Thanh ton theo hp ng chuyn nhng
bt ng sn ti cc d n
- Thanh ton theo cc hp ng khc
4. Thu v cc khon phi np Nh nc
5. Phi tr ngi lao ng
6. Chi ph phi tr
- Chi ph li vay trch trc
- Chi ph xy dng trch trc
- Phi tr khc
7. Cc khon phi tr, phi np ngn hn khc
- Tin ng vn t khch hng
- Cc khon phi tr, phi np ngn hn khc
330
333
334
335
II. N di hn
1. Phi tr di hn khc
2. Vay v n di hn
3. Thu thu nhp hon li phi tr
400
B. VN CH S HU
410
411
412
414
418
420
I. Vn ch s hu
1. Vn c phn
2. Thng d vn c phn
3. C phiu qu
4. Qu d phng ti chnh
5. Li nhun sau thu cha phn phi
439
C. LI CH CA C NG THIU S
440
20
21
22
23
24
25
26
35.2
27.1
27.1
27.1
27.4
27.1
27.1
Ng Nguyt Hng
Ngi lp
28
S CUI NM
S U NM
44.951.244.544.495
25.644.122.141.113
3.066.159.014.913
1.704.259.748.134
17.800.274.073.366
17.688.105.060.951
27.260.458.138.945
21.630.198.244.261
4.625.302.442.156
538.965.024.625
12.044.721.660.330
12.029.175.654.585
112.169.012.415
306.493.773.895
30.759.366.050
1.695.346.182.076
856.659.033.476
766.430.547.605
72.256.600.995
1.040.829.982.679
762.562.552.450
278.267.430.229
15.546.005.745
309.186.664.447
29.405.109.761
1.873.523.133.596
568.864.039.182
1.248.285.918.261
56.373.176.153
2.209.094.209.346
1.478.811.373.801
730.282.835.545
19.307.122.403.382
441.757.284.418
18.762.506.644.958
102.858.474.006
5.630.259.894.684
200.266.208.059
5.408.778.229.684
21.215.456.941
10.556.569.188.706
6.501.237.900.575
10.556.569.188.706
7.004.620.550.000
3.974.286.534.624
(1.397.646.730.489)
12.845.114.930
962.463.719.641
6.501.237.900.575
3.911.498.930.000
2.395.153.738.480
(720.199.415.988)
7.845.114.930
906.939.533.153
317.062.071.475
1.750.939.083.964
55.824.875.804.676
35.512.635.123.484
S CUI NM
S U NM
1.424.392
3.600
159.000
470
67.682
106
-
L Th Thu Thy
Tng Gim c
73
CH TIU
THUYT MINH
NM NAY
NM TRC
01
29.1
7.908.016.426.443
2.313.739.781.730
02
29.1
(3.543.577.371)
10
29.1
7.904.472.849.072
2.313.739.781.730
11
20
21
22
23
7. Chi ph ti chnh
Trong : Chi ph li vay
24
31
(4.092.056.174.334)
(1.306.236.537.557)
3.812.416.674.738
1.007.503.244.173
1.178.267.763.042
1.687.365.816.306
(1.241.485.700.398)
(1.097.254.164.113)
(904.700.560.196)
(807.484.484.862)
8. Chi ph bn hng
(204.739.744.706)
(100.146.853.126)
25
(980.959.525.269)
(444.155.874.833)
30
2.563.499.467.407
1.245.865.772.324
31
33
114.330.587.641
130.414.885.097
32
33
(40.209.407.607)
(101.520.550.542)
40
74.121.180.034
28.894.334.555
45
17.442.478.522
196.711.339.694
50
2.655.063.125.963
1.471.471.446.573
51
35.1
(841.200.729.285)
(387.964.312.769)
52
35.2
32.805.527.847
(9.946.935.040)
60
1.846.667.924.525
1.073.560.198.764
275.356.238.037
1.571.311.686.488
252.274.322.805
821.285.875.959
1.819
1.752
1.137
1.137
61
62
80
29.2
32
17.1, 30
28
27.1
37
01
02
03
04
05
05
05
05
06
08
09
10
11
12
13
14
15
20
L Th Thu Thy
Tng Gim c
NM NAY
NM TRC
2.655.063.125.963
1.471.471.446.573
12,13,15
29.2, 32
33
29.2
473.956.758.653
4.065.415.576
(3.763.603.143)
(1.915.923.059)
(393.757.169.880)
127.845.062.118
12.221.478.840
26.908.645.760
5.404.084.760
(872.623.487.485)
30
29.2
32
(17.442.478.522)
(753.816.756.152)
1.097.254.164.113
-
(196.711.339.694)
(785.058.983.719)
807.484.484.862
(11.546.465.640)
426.042.633.583
71.472.052.144
3.485.686.167.132
656.866.978.519
(349.157.912.285)
(7.010.548.606.730)
4.198.969.712.254
(146.267.807.240)
(2.341.608.899.245)
(898.948.679.962)
10.512.225.001
962.424.433.108
(4.364.830.317.207)
8.678.060.560.809
(381.406.532.855)
(1.192.631.581.884)
(1.030.085.134.846)
(30.187.169.243)
(3.051.363.801.075)
3.298.211.236.401
(2.921.880.550.078)
(1.466.116.187.077)
948.248.820.753
(1.550.000.000.000)
(3.357.448.555.556)
3.114.080.252.864
2.170.970.555.556
(5.009.116.876.000)
(1.237.044.601.500)
798.153.571.786
207.235.846.450
(700.000.000.000)
(1.033.825.000.000)
1.106.419.943.518
800.000.000.000
(3.197.651.000.000)
(316.359.158.903)
1.246.756.815.786
1.949.485.000.000
868.351.572.675
22.227.863.252
1.099.481.278.073
861.951.861.434
-
(4.203.972.946.248)
(1.392.105.600.719)
19
35.1
21
22
23
23
24
24
25
25
26
30
Nguyn Th Thu Hin
K ton trng
THUYT MINH
26
27
Ng Nguyt Hng
Ngi lp
CH TIU
75
M S
CH TIU
THUYT MINH
NM NAY
NM TRC
Nhn gp vn ca c ng thiu s
Tin thu t ti pht hnh c phiu qu
Tin thu t pht hnh tri phiu v i vay
Tr n vay
Tin chi tr c tc
40
50
60
70
28
282.413.000.000
1.133.344.359.000
13.708.303.304.616
(7.412.562.003.299)
(71.035.327.899)
274.487.652.842
2.868.261.067.533
(3.186.066.741.944)
(2.146.068.000.765)
7.640.463.332.418
(2.189.386.022.334)
385.126.585.095
(283.280.386.652)
1.231.728.589.840
1.515.008.976.492
1.616.855.174.935
1.231.728.589.840
STT TN CNG TY
Ng Nguyt Hng
Ngi lp
L Th Thu Thy
Tng Gim c
T L
BIU QUYT (%)
T L
LI CH (%)
TR S CHNH
HOT NG CHNH
Cng ty C phn u t
v Thng mi PFV
97,34
97,34
S 191, ph B Triu,
phng L i Hnh, qun
Hai B Trng, H Ni
u t, xy dng v kinh
doanh bt ng sn
Cng ty C phn u t
v Pht trin Bt ng
sn Hi Phng
90,00
88,91
S 4, ng L Thnh Tng,
phng My T, qun Ng
Quyn, Hi Phng
u t, xy dng v kinh
doanh bt ng sn
Cng ty C phn u t
v Pht trin a c
Thnh ph Hong Gia
98,36
98,36
u t, xy dng v kinh
doanh bt ng sn
Cng ty C phn u t
v Pht trin th Si
ng
79,00
79,00
S 7, ng Bng Lng 1,
khu th sinh thi Vincom
Village, phng Vit Hng,
qun Long Bin, thnh ph
H Ni, Vit Nam
u t, xy dng v kinh
doanh bt ng sn
97,90
88,47
u t, xy dng v kinh
doanh bt ng sn
Cung cp dch v bnh vin
Cng ty C phn u t
v Pht trin Bt ng
sn H Ty
70,00
70,00
u t, xy dng v kinh
doanh bt ng sn
73,51
58,08
u t, xy dng v kinh
doanh bt ng sn
100,00
100,00
u t, xy dng v kinh
doanh dch v nh hng,
khch sn
77
T L
BIU QUYT (%)
T L
LI CH (%)
TN CNG TY
Cng ty TNHH Bt ng
sn Ty Tng Long
59,00
58,73
u t, xy dng v kinh
doanh bt ng sn
10
83,64
83,64
u t, xy dng v kinh
doanh dch v nh hng,
khch sn
11
100,00
100,00
u t, xy dng v kinh
doanh dch v nh hng,
khch sn
12
100,00
100,00
u t, xy dng v kinh
doanh dch v nh hng,
khch sn
13
100,00
100,00
S 191, ph B Triu,
phng L i Hnh, qun
Hai B Trng, H Ni
14
70,00
70,00
58 Ty H, phng Qung
An, qun Ty H, H Ni
u t, xy dng v kinh
doanh dch v nh hng,
khch sn
15
100,00
100,00
ng Trng Sa,
phng Ha Hi, qun Ng
Hnh Sn, Nng
u t, xy dng v kinh
doanh dch v nh hng,
khch sn
100,00
S 191, ph B Triu,
phng L i Hnh, qun
Hai B Trng, H Ni
u t, xy dng v kinh
doanh bt ng sn
u t, xy dng v kinh
doanh dch v nh hng,
khch sn
16
17
Cng ty C phn u t
v Du lch Bi Di
90,00
96,32
90,00
TR S CHNH
HOT NG CHNH
2. C S TRNH BY
STT
18
90,00
90,00
u t, xy dng v kinh
doanh dch v nh hng,
khch sn
19
90,00
90,00
u t, xy dng v kinh
doanh dch v nh hng,
khch sn
20
100,00
100,00
u t, xy dng v kinh
doanh bt ng sn
21
100,00
100,00
u t, xy dng v kinh
doanh bt ng sn
22
100,00
88,53
Ti ngy 31 thng 12 nm 2012, Cng ty cng s hu mt s khon u t vo cc cng ty lin kt nh c trnh by ti Thuyt
minh s 17.1.
79
D phng cho hng tn kho c trch lp cho phn gi tr d kin b tn tht do cc khon suy gim trong gi tr (do gim gi, h
hng, km phm cht, li thi v.v.) c th xy ra i vi nguyn vt liu, thnh phm, hng ho tn kho thuc quyn s hu ca Tp
on da trn bng chng hp l v s suy gim gi tr ti ngy kt thc k k ton. S tng hoc gim khon d phng gim gi
hng tn kho c hch ton vo gi vn hng bn trn bo co kt qu hot ng kinh doanh hp nht.
Trong nm ti chnh kt thc ngy 31 thng 12 nm 2012, bn cnh vic tip tc p dng Chun mc K ton Vit Nam s 10 - nh
hng ca vic thay i t gi hi oi (CMKTVN s 10) nh trong cc nm trc, Tp on bt u thc hin Thng t
179/2012/TT-BTC quy nh v ghi nhn, nh gi, x l cc khon chnh lch t gi hi oi trong doanh nghip do B Ti chnh ban
hnh ngy 24 thng 10 nm 2012 (Thng t 179).
Cc khon phi thu c trnh by trn bo co ti chnh hp nht theo gi tr ghi s cc khon phi thu t khch hng v phi thu
khc sau khi cn tr cc khon d phng c lp cho cc khon phi thu kh i.
Theo Thng t 179, ti thi im cui nm, cc khon ti sn v cng n tin t c gc ngoi t c quy i ra VN theo t gi
mua vo ca ngn hng thng mi ni Tp on m ti khon. Trong nm 2011, Tp on s dng t gi bnh qun lin ngn hng
ti ngy bo co thc hin vic quy i ny.
Thng t 179 c p dng t nm 2012 trn c s phi hi t. Vic thay i t s dng t gi bnh qun lin ngn hng sang s
dng t gi mua vo ca ngn hng thng mi trong vic nh gi li s d ngoi t cui nm c cc nh hng chnh n cc bo
co ti chnh vo ngy v cho nm ti chnh kt thc ngy 31 thng 12 nm 2012 l khng ng k.
3.2 Tin v cc khon tng ng tin
Tin v cc khon tng ng tin bao gm tin mt ti qu, tin gi ngn hng, cc khon u t ngn hn c thi hn gc
khng qu ba thng, c tnh thanh khon cao, c kh nng chuyn i d dng thnh cc lng tin xc nh v khng c nhiu
ri ro trong chuyn i thnh tin.
3.3 Hng tn kho
Bt ng sn bn
Bt ng sn c mua hoc c xy dng bn trong qu trnh hot ng bnh thng ca Cng ty, khng phi cho
thu hoc ch tng gi, c ghi nhn l hng tn kho theo gi thp hn gia gi thnh a mi sn phm n v tr v iu
kin hin ti v gi tr thun c th thc hin c.
Gi thnh ca hng tn kho bao gm:
Chi ph tin s dng t v tin thu t;
Chi ph xy dng tr cho nh thu;
Chi ph li vay, chi ph t vn, thit k, chi ph san lp, n b gii phng mt bng, ph t vn, thu chuyn nhng t, chi
ph qun l xy dng chung, v cc chi ph lin quan khc.
Gi tr thun c th thc hin c l gi bn c tnh ca hng tn kho trong iu kin kinh doanh bnh thng, da trn gi th
trng vo ngy bo co, v tr chi ph c tnh hon thnh v chi ph bn hng c tnh.
Gi vn ca bt ng sn bn c ghi nhn trn bo co kt qu hot ng kinh doanh da trn cc chi ph trc tip to thnh
bt ng sn v chi ph chung c phn b trn c s din tch tng ng ca bt ng sn .
Hng tn kho khc
Hng tn kho c ghi nhn theo gi thp hn gia gi thnh a mi sn phm n v tr v iu kin hin ti v gi tr thun c
th thc hin c.
Gi tr thun c th thc hin c l gi bn c tnh ca hng tn kho trong iu kin kinh doanh bnh thng tr chi ph c tnh
hon thnh v chi ph bn hng c tnh.
Tp on p dng phng php k khai thng xuyn hch ton hng tn kho, trong gi tr ca nguyn vt liu xy dng c
xc nh theo gi vn thc t theo phng php nhp trc, xut trc.
D phng n phi thu kh i th hin phn gi tr ca cc khon phi thu m Tp on d kin khng c kh nng thu hi ti ngy
kt thc k k ton. Tng hoc gim s d ti khon d phng c hch ton vo chi ph qun l doanh nghip trong nm.
3.5 Ti sn c nh hu hnh
Ti sn c nh hu hnh c th hin theo nguyn gi tr i gi tr hao mn ly k.
Nguyn gi ti sn c nh bao gm gi mua v nhng chi ph c lin quan trc tip n vic a ti sn vo hot ng nh d
kin. Cc chi ph mua sm, nng cp v i mi ti sn c nh c ghi tng nguyn gi ca ti sn v chi ph bo tr, sa
cha c hch ton vo kt qu hot ng kinh doanh hp nht khi pht sinh. Khi ti sn c bn hay thanh l, nguyn gi
v gi tr hao mn ly k c xa s v cc khon li l pht sinh do thanh l ti sn c hch ton vo kt qu hot ng
kinh doanh hp nht.
3.6 Ti sn c nh v hnh
Ti sn c nh v hnh c ghi nhn theo nguyn gi tr i gi tr hao mn ly k.
Nguyn gi ti sn c nh v hnh bao gm gi mua v nhng chi ph c lin quan trc tip n vic a ti sn vo s dng nh
d kin. Cc chi ph nng cp v i mi ti sn c nh v hnh c ghi tng nguyn gi ca ti sn v cc chi ph khc c hch
ton vo kt qu hot ng kinh doanh hp nht khi pht sinh. Khi ti sn c nh v hnh c bn hay thanh l, nguyn gi v gi
tr hao mn ly k c xa s v cc khon li l pht sinh do thanh l ti sn c hch ton vo kt qu hot ng kinh doanh
hp nht.
3.7 Khu hao v khu tr
Khu hao v khu tr ti sn c nh hu hnh v ti sn c nh v hnh c trch theo phng php khu hao ng thng trong
sut thi gian hu dng c tnh ca cc ti sn nh sau:
Nh ca vt kin trc
25 - 50 nm
Cc cng trnh kin trc khc
10 - 20 nm
My mc v thit b
3 - 15 nm
Phng tin vn ti
3 - 12 nm
Thit b, dng c qun l
4 - 8 nm
Phn mm my tnh
3 - 8 nm
Bn quyn
4 - 8 nm
Quyn s dng t c thi hn
45 - 48 nm
Quyn thu t
20 nm
Ti sn khc
8 - 15 nm
Tp on khng trch khu hao i vi ti sn v hnh l quyn s dng t khng c thi hn.
3.8 Bt ng sn u t
Bt ng sn u t c th hin theo nguyn gi bao gm c cc chi ph giao dch lin quan tr i gi tr hao mn ly k.
Cc khon chi ph lin quan n bt ng sn u t pht sinh sau ghi nhn ban u c hch ton vo gi tr cn li ca bt ng
sn u t khi Tp on c kh nng thu c cc li ch kinh t trong tng lai nhiu hn mc hot ng c nh gi ban u
ca bt ng sn u t .
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Khu hao v khu tr bt ng sn u t c trch theo phng php khu hao ng thng trong sut thi gian hu dng c
tnh ca cc bt ng sn nh sau:
Quyn s dng t
Nh ca, vt kin trc
My mc thit b
46 - 48 nm
30 - 47 nm
8 - 15 nm
Quyn s dng t c ghi nhn l bt ng sn u t bao gm quyn s dng t c thi hn c cp cho Tp on nhm
mc ch pht trin cc bt ng sn u t. Cc quyn s dng t c thi hn c trch khu hao trong sut thi hn c
cp php.
Bt ng sn u t khng cn c trnh by trong bng cn i k ton hp nht sau khi bn hoc sau khi bt ng sn u
t khng cn c s dng v xt thy khng thu c li ch kinh t trong tng lai t vic thanh l bt ng sn u t .
Chnh lch gia tin thu thun t vic bn ti sn vi gi tr cn li ca bt ng sn u t c ghi nhn vo kt qu hot ng
kinh doanh hp nht trong nm thanh l.
Vic chuyn t bt ng sn ch s hu s dng thnh bt ng sn u t ch khi c s thay i v mc ch s dng nh trng
hp ch s hu chm dt s dng ti sn v bt u cho bn khc thu hot ng hoc khi kt thc giai on xy dng. Vic
chuyn t bt ng sn u t sang bt ng sn ch s hu s dng hay hng tn kho ch khi c s thay i v mc ch s dng
nh cc trng hp ch s hu bt u s dng ti sn ny hoc bt u trin khai cho mc ch bn. Vic chuyn t bt ng sn
u t sang bt ng sn ch s hu s dng hoc hng tn kho khng lm thay i nguyn gi hay gi tr cn li ca bt ng sn
ti ngy chuyn i.
3.9 Chi ph i vay
Chi ph i vay bao gm li tin vay v cc chi ph khc pht sinh lin quan trc tip n cc khon vay ca doanh nghip. Chi ph i
vay c hch ton nh chi ph pht sinh trong k ngoi tr cc khon c vn ha nh theo ni dung ca on tip theo.
Chi ph i vay lin quan trc tip n vic mua sm, xy dng hoc hnh thnh mt ti sn c th cn c mt thi gian di c
th a vo s dng theo mc ch nh trc hoc bn c vn ha vo nguyn gi ca ti sn .
3.10 Chi ph tr trc
Chi ph tr trc bao gm cc chi ph tr trc ngn hn hoc chi ph tr trc di hn trn bng cn i k ton hp nht v c
phn b trong khong thi gian tr trc ca chi ph tng ng vi cc li ch kinh t c to ra t cc chi ph ny.
Chi ph tr trc di hn bao gm chi ph thu t di hn tr trc, chi ph pht hnh tri phiu v cc chi ph tr trc khc mang
li li ch kinh t trong khong thi gian trn mt nm.
3.11 Hp nht kinh doanh v li th thng mi
Hp nht kinh doanh c hch ton theo phng php gi mua. Gi ph hp nht kinh doanh bao gm gi tr hp l ti ngy din
ra trao i ca cc ti sn em trao i, cc khon n phi tr pht sinh hoc tha nhn v cc cng c vn do bn mua pht
hnh i ly quyn kim sot bn b mua v cc chi ph lin quan trc tip n vic hp nht kinh doanh. Ti sn mua, n phi
tr c th xc nh c v nhng khon n tim tng phi gnh chu trong hp nht kinh doanh u ghi nhn theo gi tr hp l ti
ngy hp nht kinh doanh.
Li th thng mi pht sinh t hp nht kinh doanh c ghi nhn ban u theo gi gc, l phn chnh lch gia gi ph hp nht
kinh doanh so vi vi phn s hu ca bn mua trong gi tr hp l thun ca ti sn, n phi tr c th xc nh c v cc khon
n tim tng ghi nhn. Trong trng hp gi ph hp nht kinh doanh thp hn phn s hu ca bn mua i vi gi tr hp l
ca ti sn thun ca bn b mua, khon chnh lch ny c ghi nhn vo bo co kt qu hot ng kinh doanh hp nht. Sau
khi ghi nhn ban u, li th thng mi c xc nh gi tr bng gi gc tr i hao mn ly k. Li th thng mi c phn b
theo phng php ng thng trong thi gian hu ch c c tnh l mi (10) nm.
Mua ti sn v hp nht kinh doanh
Tp on mua cc cng ty con s hu bt ng sn. Ti thi im mua, Tp on s xc nh liu vic mua cng ty con c phi l
giao dch hp nht kinh doanh hay khng. Giao dch ny c coi l hot ng hp nht kinh doanh nu cng ty con c cc hot
ng sn xut kinh doanh gn lin vi bt ng sn c mua. C th hn, Tp on s cn nhc mc cc quy trnh quan trng
c mua, c bit l cc dch v ph tr do cng ty con cung cp (nh bo dng, v sinh, an ninh, k ton, dch v khch sn,
v.v.). Mc quan trng ca cc quy trnh c nh gi theo hng dn trong Chun mc K ton Vit Nam s 5 v cc dch v
ph tr gn lin vi bt ng sn.
Nu vic mua li cng ty con khng phi l giao dch hp nht kinh doanh, giao dch c hch ton nh l mt giao dch mua
mt nhm cc ti sn v n phi tr. Gi ph mua c phn b vo cc ti sn v n phi tr da trn gi tr hp l tng ng ca
cc ti sn v n phi tr, v khng c li th thng mi hay thu hon li c ghi nhn.
Thay i t l s hu trong cng ty con nhng khng mt quyn kim sot
Khi Cng ty mua li li ch ca cc c ng thiu s trong mt cng ty con, chnh lch gia gi mua v gi tr ghi s ca ti sn thun
c mua c trnh by l li th thng mi trn bng cn i k ton hp nht.
Khi Cng ty chuyn nhng mt phn quyn s hu trong mt cng ty con nhng khng mt quyn kim sot, phn chnh lch gia
gi bn v gi tr ghi s ca ti sn thun bn c ghi nhn l mt khon li hoc l trn bo co kt qu hot ng kinh doanh
hp nht.
Hp nht kinh doanh gia cc doanh nghip hoc cc hot ng kinh doanh cng di mt s kim sot chung
Giao dch hp nht kinh doanh c thc hin gia cc doanh nghip hoc cc hot ng kinh doanh cng di mt s kim sot
chung c thc hin nh sau:
Ti sn v n phi tr ca hai n v c hp nht theo gi tr ghi s ti ngy hp nht;
Khng c li th thng mi pht sinh t giao dch hp nht;
Bo co kt qu hot ng kinh doanh phn nh kt qu hot ng kinh doanh t thi im hp nht;
Chnh lch gia gi ph hp nht v ti sn thun ca bn b hp nht c ghi nhn vo vn ch s hu.
3.12 u t vo cc cng ty lin kt
Cc khon u t vo cc cng ty lin kt c hp nht theo phng php vn ch s hu. Cng ty lin kt l cc cng ty m trong
Tp on c nh hng ng k nhng khng phi l cng ty con hay cng ty lin doanh ca Tp on. Thng thng, Tp on
c coi l c nh hng ng k nu s hu trn 20% quyn b phiu n v nhn u t.
Theo phng php vn ch s hu, khon u t c ghi nhn ban u trn bng cn i k ton hp nht theo gi gc, sau
c iu chnh theo nhng thay i ca phn s hu ca Cng ty trong ti sn thun ca cng ty lin kt sau khi mua. Li th
thng mi pht sinh c phn nh trong gi tr cn li ca khon u t v c phn b trong khong thi gian mi (10) nm.
Bo co kt qu kinh doanh hp nht phn nh phn s hu ca Tp on trong kt qu hot ng kinh doanh ca cng ty lin kt
sau khi mua.
Phn s hu ca nh u t trong li nhun/(l) ca cng ty lin kt sau khi mua c phn nh trn bo co kt qu kinh doanh
hp nht v phn s hu ca nh u t trong thay i sau khi mua ca cc qu d tr ca cng ty lin kt c ghi nhn vo cc
qu d tr. Thay i ly k sau khi mua c iu chnh vo gi tr cn li ca khon u t vo cng ty lin kt. C tc nhn c
t cng ty lin kt c cn tr vo khon u t vo cng ty lin kt.
Cc bo co ti chnh ca cng ty lin kt c lp cng k vi cc bo co ti chnh hp nht ca Tp on. Cc iu chnh hp
nht thch hp c ghi nhn bo m cc chnh sch k ton c p dng nht qun vi Tp on trong trng hp cn
thit.
3.13 u t chng khon v cc khon u t khc
u t chng khon v cc khon u t khc c ghi nhn theo gi mua thc t. D phng c lp cho vic gim gi tr ca
cc khon u t c th chuyn nhng c trn th trng vo ngy kt thc k k ton tng ng vi chnh lch gia gi gc
ca c phiu vi gi tr th trng ti ngy theo hng dn ca Thng t 228/2009/TT-BTC do B Ti chnh ban hnh ngy 7 thng
12 nm 2009. Tng hoc gim s d ti khon d phng c hch ton vo chi ph ti chnh trn bo co kt qu hot ng kinh
doanh hp nht.
83
Cc khon phi tr v chi ph trch trc c ghi nhn cho s tin phi tr trong tng lai lin quan n hng ha v dch v
nhn c khng ph thuc vo vic Tp on nhn c ha n ca nh cung cp hay cha. Cc khon phi tr nh thu xy
dng cho d n bt ng sn c ghi nhn theo bin bn nghim thu khi lng gia hai bn, khng ph thuc vo vic Tp on
nhn c ha n ca nh cung cp hay cha.
Doanh thu c ghi nhn khi Tp on c kh nng nhn c cc li ch kinh t c th xc nh c mt cch chc chn. Doanh
thu c xc nh theo gi tr hp l ca cc khon thu hoc s thu c sau khi tr i cc khon chit khu thng mi, gim gi
hng bn v hng bn b tr li. Cc iu kin ghi nhn c th sau y cng phi c p ng khi ghi nhn doanh thu:
85
Ti thi im ghi nhn ln u, ti sn ti chnh c xc nh theo nguyn gi cng vi chi ph giao dch trc tip lin quan n vic
pht hnh.
Cc ti sn ti chnh ca Tp on bao gm tin v cc khon tin gi ngn hn, cc khon phi thu khch hng v phi thu khc,
cc khon cho vay, cc cng c ti chnh c nim yt v cha c nim yt.
N phi tr ti chnh
N phi tr ti chnh theo phm vi ca Thng t 210, cho mc ch thuyt minh trong cc bo co ti chnh hp nht, c phn loi
mt cch ph hp thnh cc n phi tr ti chnh c ghi nhn thng qua bo co kt qu hot ng kinh doanh, cc khon n
phi tr ti chnh c xc nh theo gi tr phn b. Tp on xc nh vic phn loi cc n phi tr ti chnh thi im ghi nhn
ln u.
Tt c n phi tr ti chnh c ghi nhn ban u theo nguyn gi cng vi cc chi ph giao dch trc tip lin quan n vic pht
hnh.
N phi tr ti chnh ca Tp on bao gm cc khon phi tr ngi bn v cc khon phi tr khc, tri phiu doanh nghip, tri
phiu v vay chuyn i, n v vay.
Gi tr sau ghi nhn ln u
Hin ti khng c hng dn v vic xc nh li gi tr ca cc cng c ti chnh sau ghi nhn ban u. Do gi tr sau ghi nhn
ban u ca cc cng c ti chnh ang c phn nh theo nguyn gi.
Gi tr ghi s ca ti sn thu thu nhp doanh nghip hon li phi c xem xt li vo ngy kt thc k k ton v phi gim gi tr
ghi s ca ti sn thu thu nhp hon li n mc bo m chc chn c li nhun tnh thu cho php li ch ca mt phn hoc
ton b ti sn thu thu nhp hon li c s dng. Cc ti sn thu thu nhp doanh nghip hon li cha ghi nhn trc y c
xem xt li vo ngy kt thc k k ton v c ghi nhn khi chc chn c li nhun tnh thu c th s dng cc ti sn thu
thu nhp hon li cha ghi nhn ny.
B tr cc cng c ti chnh
Ti sn thu thu nhp hon li v thu thu nhp hon li phi tr c xc nh theo thu sut d tnh s p dng cho nin ti
chnh khi ti sn c thu hi hay n phi tr c thanh ton, da trn cc mc thu sut v lut thu c hiu lc vo ngy kt
thc k k ton.
Thu thu nhp hon li c ghi nhn vo kt qu hot ng kinh doanh ngoi tr trng hp thu thu nhp pht sinh lin quan n
mt khon mc c ghi thng vo vn ch s hu, trong trng hp ny, thu thu nhp hon li cng c ghi nhn trc tip vo
vn ch s hu.
Tp on ch c b tr cc ti sn thu thu nhp hon li v thu thu nhp hon li phi tr khi doanh nghip c quyn hp php
c b tr gia ti sn thu thu nhp hin hnh vi thu thu nhp hin hnh phi np v cc ti sn thu thu nhp hon li v thu
thu nhp hon li phi tr lin quan ti thu thu nhp doanh nghip c qun l bi cng mt c quan thu:
i vi cng mt n v chu thu; hoc
Tp on d nh thanh ton thu thu nhp hin hnh phi tr v ti sn thu thu nhp hin hnh trn c s thun hoc thu hi
ti sn ng thi vi vic thanh ton n phi tr trong tng k tng lai khi cc khon trng yu ca thu thu nhp hon li phi
tr hoc ti sn thu thu nhp hon li c thanh ton hoc thu hi.
3.22 Cng c ti chnh
Cng c ti chnh Ghi nhn ban u v trnh by
Ti sn ti chnh
Cc ti sn ti chnh v n phi tr ti chnh c b tr v gi tr thun s c trnh by trn bo co tnh hnh ti chnh ring nu,
v ch nu, n v c quyn hp php thi hnh vic b tr cc gi tr c ghi nhn ny v c nh b tr trn c s thun, hoc
thu c cc ti sn v thanh ton n phi tr ng thi.
Tri phiu hoc vay chuyn i, m c th c chuyn i thnh mt s lng c phiu ph thng c nh, c phn chia thnh
n phi tr ti chnh (cho phn tha thun mang tnh bt buc phi chi tr bng tin hoc ti sn ti chnh) v vn ch s hu (phn
quyn chuyn i thnh c phiu trong mt thi gian nht nh) theo iu khon hp ng. Tri phiu hoc vay chuyn i m khng
th xc nh c chc chn s lng c phiu ph thng c th c chuyn i c phn loi l n phi tr ti chnh.
Ti ngy pht hnh, gi tr hp l ca thnh phn n phi tr ti chnh trong tri phiu hoc vay chuyn i c xc nh bng cch
p dng li sut th trng cho loi tri phiu khng chuyn i tng t. Khon mc ny c ghi nhn l n phi tr ti chnh c
xc nh theo gi tr phn b cho n khi c hy b thng qua chuyn i hoc c thanh ton. Phn cn li trong tng tin thu
c t pht hnh tri phiu chuyn i c phn b cho quyn chuyn i v c ghi nhn vo vn ch s hu. Cc chi ph
giao dch lin quan n vic pht hnh tri phiu chuyn i sau khi tr thu cng c gim tr vo vn ch s hu. Gi tr ghi s
ca quyn chuyn i khng c nh gi li trong cc k sau.
Chi ph giao dch lin quan n vic pht hnh tri phiu chuyn i c phn b cho cc thnh phn n phi tr ti chnh v vn
ch s hu theo t l phn chia tin thu c t pht hnh tri phiu hoc vay chuyn i cho cc thnh phn n phi tr ti chnh
v vn ch s hu ti thi im ghi nhn ban u.
Trong nm 2012, Tp on pht hnh hai t tri phiu chuyn i vi tng tr gi 300 triu la M vi thi hn 5 nm v pht
hnh mt khon vay c th chuyn i thnh c phn ca mt cng ty con (s c thnh lp trong tng lai) vi tr gi 25 triu
la M vi thi hn 4 nm. Ban Gim c nh gi rng khng c yu t cng c vn trong cc tri phiu chuyn i v khon vay
chuyn i nu trn (do khng th xc nh c chc chn s lng c phiu ph thng c th c chuyn i) v ghi nhn
ton b cc khon tri phiu v khon vay ny l n phi tr ti chnh.
Theo Thng t 210/2009/TT-BTC do B Ti chnh ban hnh ngy 6 thng 11 nm 2011 hng dn p dng Chun mc Bo co Ti
chnh Quc t v trnh by bo co ti chnh v thuyt minh thng tin i vi cng c ti chnh Vit Nam (Thng t 210), ti sn
ti chnh c phn loi mt cch ph hp, cho mc ch thuyt minh trong cc bo co ti chnh hp nht, thnh ti sn ti chnh
c ghi nhn theo gi tr hp l thng qua bo co kt qu hot ng kinh doanh, cc khon cho vay v phi thu, cc khon u t
gi n ngy o hn v ti sn ti chnh sn sng bn. Tp on quyt nh vic phn loi cc ti sn ti chnh ny ti thi im
ghi nhn ln u.
87
Trong nm, Tp on gin tip mua thm 31,57% c phn trong Cng ty Nam H Ni, cng ty con, thng qua mt cng ty con
khc l Cng ty C phn u t v Pht trin th Si ng. Giao dch ny lm tng t l biu quyt ca Tp on trong Cng ty
Nam H Ni ln 97,9%. Gi ph phi tr bng tin cho giao dch ny l 3.161.735.500.000 ng Vit Nam, trong phn chia cho Tp
on l 1.928.658.655.000 ng Vit Nam. Gi tr ghi s ca ti sn thun mua thm ca Cng ty Nam H Ni vo ngy mua l
381.529.910.896 ng Vit Nam. Khon chnh lch 1.547.128.744.105 ng Vit Nam gia gi ph phi tr v gi tr ghi s ca ti
sn thun mua thm c ghi nhn l li th thng mi trn bng cn i k ton hp nht.
Cng ty C phn Vinpearl trc y l Cng ty Trch nhim Hu hn Du lch v Thng mi Hn Tre. Vo ngy 26 thng 7 nm
2006, cng ty ny c chuyn i thnh cng ty c phn c tn gi l Cng ty C phn Thng mi v Du lch Vinpearl theo
Giy chng nhn ng k kinh doanh s 3703000217 do S K hoch v u t tnh Khnh Ha cp. Vo ngy 8 thng 5 nm 2009,
cng ty ny c cp Giy chng nhn ng k kinh doanh v ng k thu s 4200456848, theo tn ca cng ty c i thnh
Cng ty C phn Du lch Vinpearlland. Sau , vo ngy 28 thng 6 nm 2010, cng ty c cp Giy chng nhn ng k kinh
doanh sa i ln th 14 v i tn thnh Cng ty C phn Vinpearl.
Hot ng chnh ca Cng ty C phn Vinpearl l xy dng v kinh doanh t hp khch sn 5 sao, khu ngh dng, sn gn, lng
du lch v cng vin gii tr ti o Hn Tre, Thnh ph Nha Trang, tnh Khnh Ha, Vit Nam v cung cp dch v du lch l hnh ni
a, vn ti hnh khch. Cng ty C phn Vinpearl cng tin hnh cc hot ng u t v kinh doanh bt ng sn, xy dng cng
trnh dn dng v cng nghip v thc hin cc cc hot ng u t ti chnh. Tr s chnh ca Cng ty C phn Vinpearl c t
ti o Hn Tre, Phng Vnh Nguyn, Thnh ph Nha Trang, tnh Khnh Ha, Vit Nam.
Vo ngy 14 v ngy 15 thng 11 nm 2011, i hi ng c ng ca Cng ty C phn Vincom (tn trc y ca Tp on
Vingroup - Cng ty CP) v Cng ty C phn Vinpearl thng qua ngh quyt sp nhp hai cng ty. Vo ngy 19 thng 12 nm 2011,
hai cng ty k kt hp ng sp nhp theo Cng ty C phn Vincom s pht hnh thm c phn ph thng hon i ly
ton b 205.498.489 c phn ca Cng ty C phn Vinpearl theo t l 1 c phn ca Cng ty C phn Vinpearl bng 0,77 c phn
ca Cng ty C phn Vincom. Vic sp nhp chnh thc hon thnh vo ngy 17 thng 1 nm 2012, sau khi Cng ty C phn
Vinpearl c cp Giy chng nhn ng k kinh doanh chuyn i thnh mt cng ty trch nhim hu hn mt thnh vin, c
tn gi l Cng ty TNHH mt thnh vin Vinpearl, do Cng ty C phn Vincom lm ch s hu.
Ban Gim c ca Cng ty nh gi y l mt giao dch hp nht kinh doanh gia hai doanh nghip cng di s kim sot
chung v p dng phng php k ton hp cng hch ton cho giao dch ny. Theo :
Ti sn v n phi tr ca Cng ty C phn Vinpearl v cc cng ty con c hp nht theo gi tr ghi s ti ngy hp nht;
Khon chnh lch gia gi pht hnh v mnh gi c phiu ca Cng ty C phn Vincom c ghi tng vo ti khon Thng d
vn c phn trn vn ch s hu;
Khon chnh lch gia gi ph hp nht v gi tr ghi s ca ti sn thun mua thm c ghi nhn trn ti khon Thng d vn
c phn;
Khng c li th thng mi pht sinh t giao dch hp nht;
Bo co kt qu hot ng kinh doanh bao gm kt qu hot ng kinh doanh ca Cng ty C phnVinpearl v cc cng ty con
t thi im hp nht.
Ngoi ra, nh c trnh by ti Thuyt minh s 17.1, vic sp nhp ny gin tip chuyn i cng ty C phn Pht trin Thnh
ph Xanh, trc y l cng ty lin kt ca Tp on ng thi cng l cng ty lin kt ca Cng ty C phn Vinpearl, tr thnh cng
ty con ca Tp on vi t l s hu 74%.
Mua thm c phn trong Cng ty C phn u t v Pht trin th Si ng, mt cng ty con
Trong nm, Tp on mua thm 18% c phn trong cng ty con l Cng ty C phn u t v Pht trin th Si ng (Cng
ty Si ng). Giao dch ny lm tng t l biu quyt ca Tp on trong Cng ty Si ng ln 79%. ng thi, giao dch ny gin
tip lm:
tng t l li ch ca Tp on trong Cng ty Nam H Ni, mt cng ty con khc, t 80,39% ln 88,47%.
tng t l li ch ca Tp on trong Cng ty Vincom Retail, mt cng ty con khc, t 91,42% ln 94,02%.
tng t l li ch ca Tp on trong Cng ty Vit Thnh - Si ng, mt cng ty con khc, t 44,84% ln 58,08%.
Tng gi ph ca giao dch ny l 1.674.708.300.000 ng Vit Nam v tng gi tr ghi s ca ti sn thun mua thm ca Cng ty
Si ng, Cng ty Nam H Ni, Cng ty Vincom Retail v Cng ty Vit Thnh - Si ng vo ngy mua l 350.056.085.513 ng
Vit Nam. Khon chnh lch 1.324.652.214.487 ng Vit Nam gia gi ph v gi tr ghi s ca ti sn thun mua thm c ghi
nhn l li th thng mi trn bng cn i k ton hp nht.
Mua thm c phn trong Cng ty C phn u t v Thng mi PFV, mt cng ty con
Trong nm, Tp on mua thm 22,93% c phn trong cng ty con l Cng ty C phn u t v Thng mi PFV (Cng ty
PFV). Giao dch ny lm tng t l biu quyt ca Tp on trong Cng ty PFV ln 97,34%. ng thi, giao dch ny gin tip lm:
tng t l li ch ca Tp on trong Cng ty Bt ng sn Hi Phng, mt cng ty con khc, t 79,51% ln 88,91%.
tng t l li ch ca Tp on trong Cng ty Vincom Retail, mt cng ty con khc, t 94,02% ln 96,32%.
tng t l li ch ca Tp on trong Cng ty Ty Tng Long, mt cng ty con khc, t 56,44% ln 58,73%.
Tng gi ph ca giao dch ny l 565.570.474.049 ng Vit Nam, v tng gi tr ghi s ca ti sn thun mua thm ca Cng ty PFV,
Cng ty Bt ng sn Hi Phng, Cng ty Vincom Retail v Cng ty Ty Tng Long vo ngy mua l 166.801.348.329 ng Vit Nam.
Khon chnh lch 398.769.125.720 ng Vit Nam gia gi ph phi tr v gi tr ghi s ca ti sn thun mua thm c ghi nhn
l li th thng mi trn bng cn i k ton hp nht.
Thay i t l s hu trong Cng ty C phn Pht trin Thnh ph Xanh, mt cng ty con
Vo ngy 29 thng 6 nm 2012, Tp on chuyn nhng 40% c phn trong Cng ty C phn Pht trin Thnh ph Xanh, mt
cng ty con, v gim t l s hu ca Tp on trong cng ty con ny xung 34%. Cng ty con ny tr thnh mt cng ty lin kt ca
Tp on.
5. TIN V CC KHON TNG NG TIN
Tin mt
Tin gi ngn hng
Cc khon tng ng tin
S CUI NM
n v tnh: VN
S U NM
4.295.667.308
195.307.297.847
1.417.252.209.780
2.970.504.259
653.273.454.363
575.484.631.218
1.616.855.174.935
1.231.728.589.840
Cc khon tng ng tin bao gm cc khon tin gi bng ng Vit Nam c k hn t 1 tun n 3 thng vi li sut t 2%/nm
n 9%/nm (ngy 31 thng 12 nm 2011: cc khon tin gi bng ng Vit Nam c k hn t 1 tun n 1 thng vi li sut t
6%/nm n 14%/nm).
n v tnh: VN
S U NM
10.937.569.375
300.000.000.000
234.499.225.349
170.086.023.192
3.136.522.425.000
32.369.112.000
50.000.000.000
700.000.000.000
638.557.330.809
119.140.943.009
1.833.825.000.000
854.465.575.772
3.884.414.354.916
(19.570.344.278)
4.195.988.849.590
(21.101.135.007)
3.864.844.010.638
4.174.887.714.583
89
(i) Bao gm khon y thc qun l vn c thi hn 3 thng m theo Tp on s nhn c mt khon li tc hng nm bng
14% gi tr hp ng. Cc hp ng y thc qun l vn ny khng c ti sn m bo.
(ii) Bao gm ba khon cho vay c nhn v t chc vi li sut t 12%/nm ti 18%/nm. Trong , hai khon vay khng c ti sn
m bo v mt khon vay c ti sn m bo.
(iii) Bao gm cc khon tin gi c k hn ti cc ngn hng v t chc ti chnh vi li sut t 7,8%/nm n 14%/nm.
(vi) Bao gm khon u t vo c phiu ca Tng Cng ty Phn bn v Ha cht Du kh (DPM).
(v) D phng gim gi u t ti chnh ngn hn c trch lp theo quy nh ti Thng t 228 do B Ti chnh ban hnh ngy 7
thng 12 nm 2009.
n v tnh: VN
S U NM
1.058.654.410.189
106.803.408.049
1.026.679.316.473
70.244.744.917
25.752.653.113
35.662.626.656
TNG CNG
Trong :
Phi thu khch hng
Phi thu cc bn lin quan (Thuyt minh s 36)
1.226.873.098.007
1.096.924.061.390
1.167.506.819.443
59.366.278.564
258.724.061.390
838.200.000.000
S d phi thu t chuyn nhng bt ng sn ti ngy 31 thng 12 nm 2012 ch yu bao gm khon phi thu t vic chuyn
nhng quyn s dng t v h tng ca hng mc bit th ti d n Vincom Village, chuyn nhng bit th ti d n khch sn
v khu ngh dng Vinpearl Nng Luxury, v chuyn giao mt phn trung tm thng mi ti ta nh Vincom Center A - Thnh
ph H Ch Minh.
S CUI NM
n v tnh: VN
S U NM
102.568.670.036
18.632.219.545
205.200.000.000
162.213.642.442
1.649.485.000.000
232.717.060.018
18.923.474.012
89.961.451.246
8.789.510.383
TNG CNG
Trong :
Phi thu khc
Phi thu t cc bn lin quan (Thuyt minh s 36)
488.614.532.023
1.999.876.495.659
260.891.664.067
227.722.867.956
1.878.624.371.075
121.252.124.584
(ii) Bao gm trong cc khon phi thu khc l khon tm ng tr gi 129 t ng Vit Nam cho mt cng ty i tc theo Tha thun
mua c phn k ngy 15 thng 8 nm 2012. Tha thun ny c hy theo Tha thun k gia hai bn vo ngy 26 thng
11 nm 2012.
S CUI NM
n v tnh: VN
S U NM
80.784.074.276
17.638.940.436.641
55.341.303.762
12.182.647.361
2.942.118.360
3.517.484.300
302.292.737
99.035.611.908
9.179.144.455.054
17.294.991.666
227.331.988
-
17.794.010.357.437
(9.119.830.995)
9.295.702.390.616
(13.299.817.444)
17.784.890.526.442
9.282.402.573.172
(i)
9. HNG TN KHO
S CUI NM
n v tnh: VN
S U NM
10.547.134.431
29.080.367.335
16.922.360.834
25.158.931.468
39.627.501.766
42.081.292.302
S CUI NM
n v tnh: VN
S U NM
2.990.304.254
1.437.639.986.200
4.724.347.426
17.040.693.207
1.440.630.290.454
21.765.040.633
(i) Bao gm trong cc khon t cc ngn hn l khon t cc 60 triu la M ti ti khon phong ta m ti Credit Suisse AG,
Chi nhnh Singapore (Credit Suisse). Khon t cc ny l mt phn ca tha thun k gia Cng ty v Credit Suisse AG vo
ngy 5 thng 7 nm 2012 lin quan ti vic pht hnh 115 triu la M tri phiu chuyn i vi li sut 5%/nm v o hn vo
nm 2017. Khon t cc ny c s dng nh mt khon m bo cho Credit Suisse lin quan n cc hp ng hon i c
phiu m Credit Suisse k kt vi mt s tri ch ca t pht hnh tri phiu chuyn i nu trn. Khon t cc ny khng
c hng li v s ht hn vo ngy 5 thng 8 nm 2013.
91
(465.877.265)
(6.431.079.334)
(11.886.288.480)
5.627.837.704
2.768.723.078.238
S d cui nm
1.384.897.505.481
830.042.297.197
216.740.782.925
29.416.686.912
66.265.588.841
(1.279.609.994)
(224.067.533)
21.478.088.972
37.618.361.896
(1.503.677.527)
8.672.815.500
59.096.450.868
283.006.371.766
(1.549.103.151)
(3.126.000)
(13.322.883.126)
14.244.820.058
4.874.989.237
240.672.172.336
(1.552.229.151)
38.089.502.412
259.791.981.631
PHNG TIN
VN TI
49.117.941.366
19.766.329.612
36.885.078.443
(25.431.519)
(74.401.080)
14.964.830.199
9.819.642.390
(99.832.599)
12.200.438.453
24.784.472.589
86.003.019.809
(49.592.727)
(4.373.197.174)
(198.156.404)
36.419.428.001
5.684.487.719
16.354.320.653
198.961.676
(4.620.946.305)
31.966.768.065
22.237.770.048
THIT B
VN PHNG
131.274.629.041
57.661.998
45.181.554.052
(278.401.469)
18.650.815.880
26.698.097.514
(278.401.469)
111.042.127
45.348.913.394
176.456.183.093
(41.986.641)
(92.541.861)
(149.864.783)
2.167.379.398
3.185.690.654
171.218.802.201
(134.528.502)
168.704.125
176.571.872.253
KHC
250.463.203.395
37.127.969.964
37.127.969.964
S d cui nm
37.127.969.964
S d cui nm
Gi tr cn li:
S d u nm
S d cui nm
153.269.702.677
162.487.603.728
136.500.000.000
136.500.000.000
136.500.000.000
136.500.000.000
QUYN PHT
TRIN D N (II)
522.706.583
1.554.754.287
1.386.807.454
167.946.833
1.554.754.287
2.077.460.870
1.547.102.470
530.358.400
2.077.460.870
BN QUYN
14.714.690.779
6.919.897.896
12.467.448.760
5.523.661.887
3.150.820.677
3.792.966.196
8.674.482.564
27.182.139.539
9.267.973.881
7.201.301.566
10.712.864.092
16.469.275.447
PHN MM
MY TNH
579.850.048.763
169.407.501.624
58.439.600.060
19.469.293.788
12.726.068.749
26.244.237.523
32.195.362.537
638.289.648.823
10.815.076.351
431.822.833.325
195.651.739.147
442.637.909.676
TNG CNG
n v tnh: VN
4.550.753.937.051
1.772.577.005.816
770.863.157.472
(2.029.986.407)
(2.189.244.913)
320.697.272.274
427.078.192.546
(4.219.231.320)
27.306.923.972
747.775.464.820
5.321.617.094.523
(5.759.652.920)
(28.404.544.639)
(18.630.429.103)
-
100.039.608.672
156.339.163.536
3.317.329.717.684
773.665.141
45.636.364
(52.794.626.662)
1.799.883.929.788
3.574.527.791.397
TNG CNG
n v tnh: VN
Xem chi tit ti Thuyt minh s 26 v vic s dng ti sn c nh v hnh l ti sn th chp cho cc khon vay v cc khon tri phiu ca Tp on.
(i) Gi tr quyn thu t l gi tr hp ng thu t t Nh nc vi din tch 9.125 m2 trong thi gian 30 nm (t nm 1999 n nm 2029) ca Cng ty Bt ng sn Hi
Phng, mt cng ty con.
(ii) Gi tr quyn pht trin d n l quyn thc hin d n Khu du lch Hn Mt ti o Hn Mt, phng Vnh Nguyn, thnh ph Nha Trang do y ban Nhn dn tnh Khnh
Ha ph duyt theo Cng vn s 4526/UBND ban hnh ngy 27 thng 8 nm 2010.
237.714.978.760
31.669.172.378
9.217.901.051
-
3.340.923.396
9.407.301.239
-
12.748.224.635
22.451.271.327
9.217.901.051
12.748.224.635
184.938.875.055
184.938.875.055
QUYN
THU T (I)
Gi tr hao mn ly k:
S d u nm
Tng trong nm
Trong :
Hao mn trong nm
Tng t sp nhp vi Vinpearl
250.463.203.395
250.463.203.395
37.127.969.964
Nguyn gi:
S d u nm
Tng trong nm
Trong :
Mua mi
Tng t sp nhp vi Vinpearl
13. TI SN C NH V HNH
Xem chi tit ti Thuyt minh s 26 v vic s dng ti sn c nh hu hnh l ti sn th chp cho cc khon vay v cc khon tri phiu ca Tp on.
893.294.030.097
Gi tr cn li:
S d u nm
(724.944.894)
(849.872.401)
(762.502.430)
366.175.401.001
169.470.228.720
192.506.575.012
(1.574.817.295)
96.133.308.503
160.435.515.734
(762.502.430)
256.355.535.135
5.773.414.564
361.976.803.732
549.213.328
256.568.824.237
1.751.072.906.482
77.942.921.497
46.206.772.426
846.765.356.390
574.703.465
45.636.364
(27.703.677.625)
102.071.711.219
2.042.319.066.104
(18.783.245.079)
3.025.078.613.373
835.815.711.761
971.535.390.142
MY MC V
THIT B
893.843.243.425
2.144.390.777.323
NH CA V
VT KIN TRC
S d cui nm
Gi tr hao mn ly k:
S d u nm
Tng trong nm
Trong :
Khu hao trong nm
Tng t sp nhp vi Vinpearl
Gim trong nm
Trong :
Thanh l, nhng bn
Gim khc
S d cui nm
Nguyn gi:
S d u nm
Tng trong nm
Trong :
Mua mi
Xy dng mi
Tng t sp nhp vi Vinpearl
Phn loi li t bt ng sn u t
Tng khc
Gim trong nm
Trong :
Thanh l, nhng bn
Phn loi sang chi ph tr trc
Gim khc
Phn loi li
12. TI SN C NH HU HNH
n v tnh: VN
S CUI NM
S U NM
1.680.642.158.293
1.020.277.035.705
2.217.216.426.501
363.367.725.009
79.505.700.000
70.468.057.656
43.734.225.818
13.540.127.507
32.621.812.236
24.555.644.392
19.922.102.625
23.801.868.962
28.102.500.969
2.324.358.781.337
543.290.422.846
1.289.221.745.407
352.345.951.494
43.439.922.545
11.787.651.507
2.513.852.144
5.617.755.385.673
4.566.958.327.280
15. BT NG SN U T
n v tnh: VN
QUYN
S DNG T
NH CA,
VT KIN TRC
MY MC
V THIT B
TNG CNG
1.216.302.992.973
1.093.974.684.068
2.635.088.134.327
1.755.000.245.396
330.194.204.822
90.594.265.242
4.181.585.332.122
2.939.569.194.706
1.093.974.684.068
(29.649.227.696)
116.048.180.914
1.612.853.752.632
20.316.776.882
5.781.534.968
(174.167.855.971)
(92.432.499.112)
882.985.292
84.943.369.288
2.615.311.150
2.152.599.512
174.167.855.971
(39.402.494.064)
116.931.166.206
2.791.771.805.988
22.932.088.032
7.934.134.480
(161.484.220.872)
(29.649.227.696)
-
(92.432.499.112)
-
(38.628.828.923)
(773.665.141)
(160.710.555.731)
(773.665.141)
2.280.628.449.345
4.123.488.024.640
555.553.831.971
6.959.670.305.956
36.741.551.213
23.181.010.244
88.043.333.515
58.437.500.772
96.124.302.892
55.829.276.422
220.909.187.620
137.447.787.438
23.181.010.244
(3.024.121.443)
56.047.198.133
2.390.302.639
(13.147.580.269)
54.561.984.214
1.267.292.208
(25.989.079.326)
133.790.192.591
3.657.594.847
(42.160.781.038)
(3.024.121.443)
(13.147.580.269)
(25.989.079.326)
(42.160.781.038)
S d cui nm
56.898.440.014
133.333.254.018
125.964.499.988
316.196.194.020
Gi tr cn li:
S d u nm
1.179.561.441.760
2.547.044.800.812
234.069.901.930
3.960.676.144.502
(v) Bao gm cc chi ph xy dng ban u cho d n ti ng Trng Sa, phng Ha Hi, qun Ng Hnh Sn, thnh ph
Nng. D n ny do Cng ty Future Property Invest, mt cng ty con, lm ch u t.
S d cui nm
2.223.730.009.331
3.990.154.770.622
429.589.331.983
6.643.474.111.936
(vi) Bao gm cc chi ph cho khu khch sn ti d n khch sn v khu ngh dng Vinpearl Hi An ti khi Phc Hi, phng
Ca i, th x Hi An, tnh Qung Nam. D n ny do Cng ty Vinpearl Hi An, mt cng ty con, lm ch u t.
(i) Bao gm cc chi ph cho khu khch sn ti d n Vincom Center A - Thnh ph H Ch Minh. y l mt cm cng trnh bao gm
trung tm thng mi, khch sn v bi xe ngm ta lc ti khu t gic Eden bao bc bi 4 ng ng Khi, L Thnh
Tn, Nguyn Hu v L Li.
(ii) Bao gm cc chi ph cho khu trung tm thng mi v cc khu tin ch ti d n Times City. y l mt t hp khu vn phng,
cn h v cc tin ch khc ti 458 ng Minh Khai, qun Hai B Trng, thnh ph H Ni. D n ny do Cng ty Nam H Ni,
mt cng ty con, lm ch u t.
(iii) Bao gm cc chi ph cho khu trung tm thng mi, khu vui chi gii tr v cc khu tin ch ti d n Royal City. y l mt t
hp khu vn phng, cn h v cc tin ch khc ti 72A ng Nguyn Tri, qun Thanh Xun, thnh ph H Ni. D n ny do
Cng ty Thnh ph Hong Gia, mt cng ty con, lm ch u t.
(iv) Bao gm cc chi ph cho khu bnh vin v cc khu tin ch ti d n Vincom Village, l mt t hp khu vn phng, bit th v
cc tin ch khc ti phng Phc Li, Vit Hng, Giang Bin, qun Long Bin, thnh ph H Ni. D n ny do Cng ty Si
ng, mt cng ty con, lm ch u t.
Xem chi tit ti Thuyt minh s 26 v vic s dng chi ph xy dng c bn d dang l ti sn th chp cho cc khon vay v cc
khon tri phiu ca Tp on.
i vi cc chi ph xy dng cho cc hng mc bt ng sn bn, Tp on hin ang trnh by ti Thuyt minh s 9.
Nguyn gi:
S d u nm
Tng trong nm
Trong
Xy dng mi
Hon thnh a vo s dng
Tng do sp nhp vi Vinpearl
Tng khc
Phn loi li
Gim trong nm
Trong :
Thanh l, nhng bn
Phn loi sang ti sn c nh
hu hnh
S d cui nm
Gi tr hao mn:
S d u nm
Tng trong nm
Trong
Khu hao trong nm
Tng do sp nhp vi Vinpearl
Gim trong nm
Trong :
Thanh l, nhng bn
Quyn s dng t v cc ti sn gn lin trn din tch t ca khu trung tm thng mi ca Ta nh Vincom Center B
Triu - Ta thp A v B ti s 191, ph B Triu, phng L i Hnh, qun Hai B Trng, H Ni.
Gi tr quyn s dng t v ti sn gn lin trn din tch t ca cu phn trung tm thng mi ca ta nh Vincom Center
B Triu - Ta thp C ti s 114, ng Mai Hc , phng L i Hnh, qun Hai B Trng, thnh ph H Ni. Bt ng
sn u t ny hin cng ang c cam kt s dng lm ti sn m bo cho khon tri phiu pht hnh bi Cng ty C
phn u t v Pht trin a c Thnh ph Hong Gia (xem Thuyt minh s 26);
Gi tr quyn s dng t v ti sn gn lin trn din tch t ca khu vn phng v trung tm thng mi ca to nh
Vincom Center B - Thnh ph H Ch Minh ti s 72, ng L Thnh Tn, Bn Ngh, qun 1, thnh ph H Ch Minh. Cu
phn khu vn phng ca bt ng sn u t ny hin ang c s dng lm ti sn m bo cho tri phiu t Ngn hng
TMCP K thng Vit Nam (xem Thuyt minh s 26.1.3).
Gi tr quyn s dng t v ti sn gn lin trn din tch t ca cu phn trung tm thng mi to nh Vincom Center A
- Thnh ph H Ch Minh ti s 117 ng Khi v 116 Nguyn Hu, qun 1, thnh ph H Ch Minh. Bt ng sn u t
ny ang c s dng lm ti sn m bo cho khon vay di hn t Ngn hng TMCP Cng thng Vit Nam (xem
Thuyt minh s 26.1.3).
95
Lu 1, 35 - 37 Bn Chng Dng,
phng Nguyn Thi Bnh, qun 1, thnh
ph H Ch Minh
HOT NG CHNH
TR S CHNH
1.612.499.800.170
900.225.008.808
40,00
Cng ty C phn u t Xy
Dng i An
40,00
35,00
49,00
30,00
Cng ty C phn B tng Ngoi
thng
2
30,00
46,31
Cng ty C phn Du lch Vit
Nam ti thnh ph H Ch Minh
1
46,31
T L
LI CH (%)
T L
BIU QUYT (%)
19.026.733.992
(1.694.894.797)
(44.139.894.009)
17.442.478.522
225.008.808
(44.139.894.009)
3.860.505.002
(65.986.749.313)
-
345.306.405.602
-
TN CNG TY
2.069.242.276.169
STT
3.163.564.921.117
Thng tin chi tit v cc cng ty lin kt v t l biu quyt ca Tp on trong cc cng ty lin kt ny nh sau:
2.069.242.276.169
12.946.571.617
3.163.564.921.117
1.200.263.995.418
3.561.775.667
868.978.280.751
1.551.065.120.947
(1.694.894.797)
1.225.094.936
1.612.499.800.170
D phng gim gi u t di hn
17.2
Tng cc khon u t di hn
17.1
345.306.405.602
u t di hn khc
S U NM
u t vo cc cng ty lin kt
S CUI NM
THUYT MINH
817.777.456.481
270.000.000.000
348.062.779.989
(1.154.929.287.107)
n v tnh: VN
13.416.371.478
-
17. CC KHON U T DI HN
Trong nm, Tp on vn ha chi ph i vay tng cng l 1.373.802.009.614 ng Vit Nam. Cc khon chi ph i vay ny
ch yu lin quan n cc khon vay nhm u t cho cc d n bt ng sn ca Tp on. Chi ph i vay c vn ha theo
t l vn ha l 17,03%/nm. T l vn ha ny c tnh theo t l li sut bnh qun gia quyn ca cc khon vay cha tr
trong nm u t xy dng ca Tp on.
CNG TY B TNG
NGOI THNG
CNG TY DU LCH
VIT NAM (I)
CNG TY THNH
PH XANH (II)
Trong thng 3 nm 2012, Cng ty hon tt vic chuyn nhng khu vn phng, mt phn khu trung tm thng mi v mt
phn din tch tng hm ca Ta nh Vincom Center B Triu - Ta thp B.
629.779.130.632
Khu ph mua sm thuc Cng vin vn ha v du lch sinh thi Vinpearlland: 52 t ng Vit Nam (2.500.000 la M).
50.522.355.121
Khu trng hc thuc d n Vincom Village: 224,6 t ng Vit Nam (10.800.000 la M); v
768.922.365
CNG TY
THNG LONG
(65.986.749.313)
Ta nh Vincom Center B Thnh ph H Ch Minh (bao gm khu vn phng v trung tm thng mi): 9.235 t ng Vit
Nam (444.000.000 la M);
Ta nh Vincom Center A Thnh ph H Ch Minh (khu trung tm thng mi): 6.573 t ng Vit Nam (316.000.000 la
M);
VIETTRONICS
NG A (III)
Ta nh Vincom Center B Triu - Ta thp C) (khu trung tm thng mi): 998 t ng Vit Nam (48.000.000 la M);
63.445.999.417
42.820.138.903
-
Ta nh Vincom Center B Triu - Ta thp A v B (khu trung tm thng mi): 1.518 t ng Vit Nam (73.000.000 la
M);
868.978.280.751
900.000.000.000
1.170.000.000.000
434.703.321.618
42.820.138.903
- (1.154.929.287.107)
CNG TY
I AN (IV)
Gi tr ti sn ca khu trng hc ti d n Vincom Village, phng Phc Li, Vit Hng, Giang Bin, qun Long Bin, thnh
ph H Ni.
18.257.811.627
-
Khu ph mua sm thuc Cng vin vn ho v du lch sinh thi Vinpearlland ti o Hn Tre, thnh ph Nha Trang, tnh Khnh
Ha.
TNG CNG
Gi tr quyn s dng t v ti sn gn lin trn din tch t ca to nh Vincom Center Long Bin ti phng Phc Li,
Vit Hng, Giang Bin, qun Long Bin, thnh ph H Ni. Bt ng sn u t ny c s dng lm ti sn m bo cho
khon vay t Ngn hng TMCP Cng thng Vit Nam (xem Thuyt minh s 26.1.3);
n v tnh: VN
97
(i) Ti ngy 31 thng 12 nm 2012, Cng ty nm, trc tip v gin tip qua Cng ty TNHH mt thnh vin Vinpearl, 46,31% quyn biu
quyt trong Cng ty C phn Du lch Vit Nam ti thnh ph H Ch Minh.
(ii) Ti ngy 31 thng 12 nm 2012, Cng ty nm, trc tip v gin tip qua Cng ty TNHH mt thnh vin Vinpearl, 49% quyn biu
quyt trong Cng ty C phn Pht trin Thnh ph Xanh (Cng ty Thnh ph Xanh).
(iii) Ti ngy 31 thng 12 nm 2011, Cng ty v Cng ty Thnh ph Xanh, cng ty lin kt ln lt nm gi 19,95% v 25,6% quyn
biu quyt trong Cng ty C phn in t ng a (Cng ty VDD). Cng ty VDD tr thnh cng ty lin kt ca Tp on sau khi
giao dch sp nhp gia Cng ty v Cng ty C phn Vinpearl hon thnh trong thng 1 nm 2012. Tuy nhin, sau khi chuyn
nhng mt phn s hu trong Cng ty Thnh ph Xanh vo ngy 29 thng 6 nm 2012 (xem Thuyt minh s 4), Cng ty Thnh
ph Xanh khng cn l cng ty con ca Cng ty v theo , lm gim quyn biu quyt, trc tip v gin tip, ca Cng ty trong
Cng ty VDD xung cn 19,95% v Cng ty VDD khng cn l cng ty lin kt ca Cng ty.
(vi) Trong thng 12 nm 2012, Cng ty mua 40% quyn biu quyt trong Cng ty C phn u t Xy dng i An (Cng ty i An),
v qua Cng ty i An tr thnh cng ty lin kt ca Cng ty.
17.2 u t ti chnh di hn khc
n v tnh: VN
Cc khon cho vay di hn
Cho Cng ty in t H Ni vay (Thuyt minh s 36)
Cho Cng ty TNHH Thi Kiu vay
Cho Cng ty C phn Mai Son vay
Cho Cng ty TNHH Kt ni Ton cu vay
Cc khon cho vay di hn n hn thu (Thuyt minh s 6)
u t vo c phiu cha nim yt
Cng ty C phn u t v Pht trin Sinh Thi
Cng ty C phn Truyn thng Thanh nin
Cng ty C phn u t 8/3
Cng ty C phn Xavinco
Cng ty C phn Bt ng sn Viettronics
Ngn hng TMCP u t v Pht trin Vit Nam
Cng ty C phn Du lch Vit Nam ti H Ni
Cng ty C phn Bt ng sn Thanh Nin
Cng ty C phn Pht trin Nng lng Thun Phong
Cng ty C phn Viettronics ng a (Thuyt minh s 17.1)
Cng ty TNHH Bt ng sn Ty Tng Long
u t di hn khc
D n Nguyn Vn Huyn
D n Hong Cu
TNG CNG
S CUI NM
S U NM
240.000.000.000
91.479.252.793
44.222.747.382
44.087.634.911
(170.086.023.192)
100.000.000.000
101.782.683.298
60.011.909.214
51.687.634.911
(119.140.943.009)
249.703.611.894
194.341.284.414
1.093.496.443.945
12.400.000.000
3.000.000.000
2.854.938.405
3.016.278.843
67.044.601.500
7.693.224.000
56.016.217.443
3.000.000.000
44.139.894.009
-
878.496.443.945
12.400.000.000
3.000.000.000
2.854.938.405
3.016.278.843
42.820.138.903
635.000.000
1.292.661.598.145
943.222.800.096
8.699.910.908
54.000.000.000
8.699.910.908
8.699.910.908
62.699.910.908
1.551.065.120.947
1.200.263.995.418
Cc khon cho Cng ty TNHH Thi Kiu, Cng ty C phn Mai Son v Cng ty TNHH Kt ni Ton Cu vay l nhng khon h
tr ti chnh cho cc cng ty ny, cng l nhng khch hng thu ti cc Trung tm thng mi ca Tp on. Cc khon vay
c k hn t 1 n 4 nm vi li sut t 11,5%/nm n 25%/nm v c sa i nh k da trn li sut cho vay ca Ngn
hng TMCP u t v Pht trin Vit Nam. Cc khon cho vay ny c m bo bi c phn c nm gi bi cc c ng
ln ca cc cng ty ny. Ti ngy 31 thng 12 nm 2012, mt phn ca cc khon vay ny c phn loi sang cc khon
u t ti chnh ngn hn.
u t c phiu cha nim yt v u t di hn khc
Ti ngy 31 thng 12 nm 2012, Tp on c cc khon u t vo c phiu ca cc cng ty sau:
TN CNG TY
T L S HU (%)
3,87
10,00
18,25
1,00
1,00
0,15
7,08
10,57
3,00
19,95
Ngoi ra, Tp on cng c khon u t di hn khc vo mt d n bt ng sn tim nng khc ti khu Hong Cu. Khon
u t ny c trnh by nh khon u t di hn v d kin s c chuyn thnh c phiu ca doanh nghip s c
thnh lp pht trin cc d n ny trong tng lai hoc s c tr li cho Tp on nu nh d n khng c thc hin.
S CUI NM
S U NM
329.641.230.566
104.788.946.910
268.562.315.268
24.416.629.260
322.341.443.796
55.243.564.273
38.549.822.764
109.740.014.614
279.874.424.972
15.503.868.738
179.475.800.316
27.554.981.671
1.104.994.130.073
650.698.913.075
99
5.323.050.138.965
191.358.196.756
2.264.822.097.870
-
572.709.155.043
41.849.622.329
127.179.292.742
426.042.633.583
19.487.228.718
22.362.393.611
19.487.228.718
-
5.895.759.294.008
233.207.819.085
2.392.001.390.612
3.270.550.084.311
233.207.819.085
233.207.819.085
-
1.102.960.350.307
1.433.430.652.303
451.507.688.636
1.229.231.126.524
151.472.005.796
66.858.736.890
159.747.411.872
50.803.845.674
78.987.430.288
33.476.635.655
126.270.776.217
8.110.277.695
42.693.567.979
64.867.256.314
14.120.173.974
-
1.262.707.762.179
1.484.234.497.977
530.495.118.924
1.262.707.762.179
159.582.283.491
1.324.652.214.486
131.725.993.204
398.769.125.720
-
Vay ngn hn
n v tnh: VN
S CUI NM
S U NM
833.120.000.000
501.258.979.981
219.889.124.311
19.066.150.036
2.500.000.000.000
3.520.900.000.000
1.070.900.000.000
2.500.000.000.000
13.833.884.896
2.450.000.000.000
11.801.836.844
32.000.000.000
39.591.481.001
3.066.159.014.913
4.625.302.442.156
3.066.159.014.913
3.554.402.442.156
1.070.900.000.000
(i) Khon vay chuyn i t Credit Suisse International gi tr l 40.000.000 la M c hon tr trong nm 2012
(ii) Bao gm hai khon vay t Ngn hng TMCP u t v Pht trin Vit Nam, c th nh sau:
Khon vay t chi nhnh Quang Trung c gi tr 7.470.874.388 ng Vit Nam, thi hn 1 thng, li sut 13%/nm v
c m bo bng khon tin gi ngn hn ti chi nhnh ny.
Khon vay t chi nhnh Khnh Ha c gi tr 11.595.275.648 ng Vit Nam, thi hn 6 thng, li sut 17%/nm v c
m bo bng cc ti sn c trnh by ti Thuyt minh s 26.1.
(iii) y l cc khon vay t cc khch hng khng tip tc thc hin hp ng mua cn h ti d n Times City. Cc khon
vay ny khng c bo m v chu li sut 2%/nm.
(vi) y l khon vay ngn hn khng c bo m t mt c nhn vi li sut 2%/nm.
n v tnh: VN
S CUI NM
S U NM
D n Royal City
7.450.835.314.542
5.244.202.898.612
D n Vincom Village
4.651.288.313.984
4.293.472.692.059
2.143.793.250.963
817.260.228.660
241.320.844.880
hp ng hp tc u t ti cc d n
D n Times City
Cc d n khc
S d cui nm
916.100.000
2.491.500.063.914
-
12.029.175.654.585
25.674.825.919
15.546.005.745
80.416.433.983
Gi tr cn li:
S d u nm
5.585.065.332.425
17.688.105.060.951
S d cui nm
20.725.123.078
220.595.721.802
Phn b ly k:
S d u nm
Phn b trong nm
Tng do sp nhp vi Cng ty Vinpearl
Thanh l trong nm
S d cui nm
2.385.114.095.843
TNG CNG
Trong
Nguyn gi:
S d u nm
Tng trong nm
Tng do sp nhp vi Cng ty Vinpearl
Thanh l trong nm
19. LI TH THNG MI
Li th thng mi
pht sinh t vic mua
c phn ca Cng ty
Nam H Ni
Li th thng mi
pht sinh t vic
mua c phn ca
Cng ty PFV
Li th thng mi
Li th thng mi
pht sinh t vic pht sinh t vic mua
mua c phn ca c phn ca Cng ty
Cng ty Si ng Thnh ph Hong Gia
Li th thng mi
pht sinh t mua
Cng ty TNHH MTV
Vinpearl Nng
n v tnh: VN
6.077.752.513
112.169.012.415
15.546.005.745
TNG CNG
17.800.274.073.366
12.044.721.660.330
17.765.979.061.653
12.018.952.976.341
Trong :
34.295.011.713
25.768.683.989
101
n v tnh: VN
S CUI NM
S U NM
250.047.955.686
49.125.554.521
6.468.467.080
851.796.608
211.982.169.448
76.779.430.139
3.889.695.336
16.535.369.524
306.493.773.895
23. CHI PH PHI TR
309.186.664.447
n v tnh: VN
S CUI NM
S U NM
856.659.033.476
766.430.547.605
9.029.609.383
63.226.991.612
568.864.039.182
1.248.285.918.261
2.158.436.757
54.214.739.396
1.695.346.182.076
1.873.523.133.596
1.695.346.182.076
-
1.792.542.136.264
80.980.997.332
n v tnh: VN
S CUI NM
S U NM
92.692.408.566
(41.958.145.848)
29.453.827.284
(27.812.011.659)
50.734.262.718
474.093.543.654
(83.510.011.107)
1.641.815.625
239.675.828.179
(41.051.435.745)
390.583.532.547
439.489.153
198.624.392.434
-
441.757.284.418
200.266.208.059
26. VAY V N DI HN
n v tnh: VN
Vay di hn
Tri phiu doanh nghip
S CUI NM
S U NM
4.522.506.644.958
14.240.000.000.000
2.208.778.229.684
3.200.000.000.000
18.762.506.644.958
5.408.778.229.684
26.1 Vay di hn
TNG CNG
Trong :
Cc khon phi tr ngn hn khc
Cc khon phi tr ngn hn khc cho cc bn lin quan
(Thuyt minh s 36)
n v tnh: VN
S CUI NM
S U NM
238.094.531.301
524.468.021.149
557.634.214.550
921.177.159.251
762.562.552.450
1.478.811.373.801
68.279.000.000
211.111.736
41.958.145.848
68.279.000.000
71.246.439.635
499.748.500.000
27.812.011.659
83.510.011.107
41.051.435.745
4.480.135.215
31.084.070.429
48.744.955.894
3.593.211.440
18.552.237.066
278.267.430.229
730.282.835.545
1.040.829.982.679
2.209.094.209.346
1.034.756.918.182
6.073.064.497
2.200.813.052.880
8.281.156.466
(i) Bao gm cc khon nhn c theo cc hp ng vay vn t khch hng cho cc d n bt ng sn ca Tp on.
(ii) Bao gm cc khon t cc ca bn th ba mua li cc khon u t ca Tp on.
BN CHO VAY
THUYT MINH
Ngn hng TMCP u t v Pht trin Vit Nam Chi nhnh Quang Trung
Trong : vay di hn n hn tr
Ngn hng TMCP u t v Pht trin Vit Nam Chi nhnh Khnh Ha
Trong : vay di hn n hn tr
Ngn hng TMCP Cng thng Vit Nam
Trong : vay di hn n hn tr
Ngn hng TMCP Ngoi thng Vit Nam
Trong : vay di hn n hn tr
VIAC No. 1 Limited
Cng ty C phn u t v Pht trin Sinh Thi
n v tnh: VN
S CUI NM
S U NM
26.1.1
841.023.773.243
1.134.350.212.547
26.1.2
(104.204.754.649)
344.191.988.595
(219.889.124.311)
-
(73.577.912.000)
2.700.000.000.000
(133.333.333.333)
613.749.863.101
(190.142.979.999)
524.800.000.000
-
1.290.422.064.615
3.895.076.833
4.522.506.644.958
2.208.778.229.684
5.023.765.624.939
(501.258.979.981)
2.428.667.353.995
(219.889.124.311)
26.1.3
26.1.4
26.1.5
Trong
Vay di hn
Vay di hn n hn tr (Thuyt minh s 20)
26.1.1 Vay t Ngn hng TMCP u t v Pht trin Vit Nam - Chi nhnh Quang Trung
Chi tit cc khon vay t Ngn hng TMCP u t v Pht trin Vit Nam - Chi nhnh Quang Trung nh sau:
n v tnh: VN
HP NG S
01/2012/2390074/HTD
Trong : vay di hn n hn tr
TNG CNG
NGY O HN
18 thng 1 nm 2019
LI SUT (%/NM)
Li sut huy ng tit kim
bng ng Vit Nam k hn 12
thng (tr li sau) p dng vi
khch hng c nhn + 4,5%
103
Ti sn th chp bo m cho khon vay ny l quyn s dng t, cng trnh trn t, bt ng sn, trang thit b y t ca
Bnh vin a khoa Quc t Vinmec ti s 458, ph Minh Khai, phng Vnh Tuy, Hai B Trng, H Ni v 11.475.000 c phiu
Tp on Vingroup - Cng ty CP s hu bi mt c ng ln ca Tp on.
US$
VN
1.450.852
30.174.996.247
(720.000)
901.396
(14.961.600.000)
18.704.712.621
(200.400)
-
(4.164.312.000)
62.426.428.261
(8.000.000.000)
232.885.851.466
(46.452.000.000)
1.431.848
270.614.076.595
2.352.248
(920.400)
344.191.988.595
(73.577.912.000)
Chi tit cc khon vay t Ngn hng TMCP Cng thng Vit Nam nh sau:
HP NG S
Chi tit cc khon vay t Ngn hng TMCP u t v Pht trin Vit Nam - Chi nhnh Khnh Ha nh sau:
NGY 31 THNG 12 NM 2012
n v tnh: VN
26.1.2 Vay t Ngn hng TMCP u t v Pht trin Vit Nam - Chi nhnh Khnh Ha
HP NG S
26.1.3
NGY O HN
LI SUT (%/NM)
Ngy 17 thng 10
nm 2014
Ngy 12 thng 3
nm 2017
Ngy 15 thng 8
nm 2017
Ngy 12 thng 3
nm 2017
Ti sn th chp bo m cho cc khon vay ny, khon vay ngn hn (trnh by ti Thuyt minh s 20) v ton b khon
tri phiu th t (trnh by ti Thuyt minh s 26.2) bao gm ti sn, quyn s dng t v mt nc v ti sn gn lin vi t
thuc s hu ca Cng ty TNHH Mt thnh vin Vinpearl theo cc hp ng th chp sau:
Hp ng th chp quyn s dng t v ti sn gn lin vi t s 01/2006/HTC k ngy 22 thng 12 nm 2006;
Hp ng th chp ti sn ti sn s 02/2006/HTC k ngy 22 thng 12 nm 2006;
Hp ng th chp quyn s dng t s 01/2007/HTC k ngy 7 thng 8 nm 2007; v
Hp ng th chp quyn s dng t s 01/2008/HTC k ngy 26 thng 9 nm 2008.
Ngoi ra, cc khon vay ny cng c bo m bi:
Hp ng th chp chng khon bo lnh s 01/2012/HCC ngy 19 thng 3 nm 2012 vi s lng c phiu Tp on
Vingroup - Cng ty CP s hu bi mt c ng ln ca Cng ty c th chp l 14.490.630 c phiu;
Hp ng th chp chng khon bo lnh s 01/2009/HCC ngy 11 thng 3 nm 2009 v Vn bn sa i, b sung s
01/2012/PLHCC ngy 19 thng 3 nm 2012 vi s lng c phiu Tp on Vingroup - Cng ty CP s hu bi mt c ng
ln ca Cng ty c th chp l 7.999.350 c phiu.
NGY O HN
LI SUT (%/NM)
01/2011/HTD-Saidong
1.500.000.000.000
10 thng 11
nm 2018
01/2011/HTD-VINGROUP
Trong : vay di hn n hn tr
1.200.000.000.000
(133.333.333.333)
24 thng 12
nm 2017
Trong :
Vay di hn
Vay di hn n hn tr
2.566.666.666.667
2.700.000.000.000
(133.333.333.333)
105
v t ngy 11 thng 5 nm 2012 ti ngy 31 thng 12 nm 2012 l 17,5%/nm. Chi tit ti sn m bo cho loi tri phiu ny
c trnh by ti Thuyt minh s 26.1.3;
Chi tit cc khon vay t Ngn hng TMCP Ngoi thng Vit Nam nh sau:
HP NG S
(i) 01/2010/HTD/VCB-VPLDN
ngy 27 thng 8 nm 2010
Trong : vay di hn n hn tr
(ii) 01/2010/HTD/VCB-VPLDN
ngy 27 thng 8 nm 2010
Trong : vay di hn n hn tr
(iii) 01/2010/HTD/VCB-VPLDN
ngy 27 thng 8 nm 2010
Trong : vay di hn n hn tr
(iv) 01/2010/HTD/VCB-VPLDN
ngy 27 thng 8 nm 2010
Trong : vay di hn n hn tr
TNG CNG
Trong :
Vay di hn
Vay di hn n hn tr
263.456.428.259
(190.142.979.999)
317.507.336.900
897.938
18.702.261.827
676.197
14.083.836.115
1.574.135
423.606.883.102
n v tnh: VN
NGY O HN
LI SUT (%/NM)
Ngy 17 thng 9
nm 2014
Ngy 23 thng 5
nm 2021
Ngy 17 thng 9
nm 2014
Ngy 23 thng 5
nm 2021
613.749.863.101
(190.142.979.999)
Ti sn th chp cho cc khon vay nu trn l gi tr quyn s dng t v ti sn trn t ca ton b d n khch sn v khu ngh
dng Vinpearl Nng Luxury ca Cng ty TNHH Mt thnh vin Vinpearl Nng.
26.1.5 Khon vay chuyn i vi VIAC No. 1 Company Limited (VIAC No. 1)
y l mt khon vay chuyn i c gi tr 25 triu la M, thi hn 4 nm, o hn vo ngy 30 thng 6 nm 2016 v li sut l
6%/nm. Khon vay ny c m bo bng 11.602.500 c phiu Tp on Vingroup Cng ty CP c s hu bi Cng ty C
phn Tp on u t Vit Nam, mt bn lin quan ca Tp on.
Theo hp ng vay chuyn i ny, nu mt s iu kin rng buc c p ng, VIAC No. 1 c quyn chuyn i, hoc c ngha
v phi chuyn i, khon vay thnh c phn ca mt cng ty s c thnh lp trn c s l Bnh vin Quc t Vinmec.
26.2 Tri phiu di hn
n v tnh: VN
S CUI NM
S U NM
16.740.000.000.000
(2.500.000.000.000)
5.650.000.000.000
(2.450.000.000.000)
14.240.000.000.000
3.200.000.000.000
Loi tri phiu th ba c gi tr ghi s l 500 t ng Vit Nam, c pht hnh vo ngy 6 thng 5 nm 2008, bao gm 500 tri
phiu l cc tri phiu thng thng, c mnh gi 1 t ng Vit Nam v c k hn 5 nm. Li tri phiu c tr hng nm vo
ngy 5 thng 5 hng nm v bng trung bnh cng li sut tin gi tit kim bng VN tr sau k hn 12 thng ca 4 S giao dch
ngn hng thng mi cng (+) bin 4,5%/nm. Li sut p dng t ngy 1 thng 1 nm 2012 ti ngy 5 thng 5 nm 2012 l
18,375%/nm v t ngy 6 thng 5 nm 2012 ti ngy 31 thng 12 nm 2012 l 16,5%/nm. Tri phiu ny c m bo bi
19.572.712 c phiu ca Tp on Vingroup - Cng ty CP s hu bi mt s c ng ln ca Cng ty. Khon tri phiu ny ang
c trnh by trn cc khon vay ngn hn (Thuyt minh s 20);
Loi tri phiu th t c gi tr ghi s l 1.000 t ng Vit Nam c pht hnh vo ngy 18 thng 3 nm 2009 bao gm 1.000
tri phiu, c k hn 5 nm vi li sut th ni, c xc nh vo ngy lm vic th 7 trc ngy thanh ton li hng nm v bng
li sut tri phiu Chnh ph cng k hn pht hnh ti thi im gn ngy xc nh li sut nht cng (+) 3,5%/nm hoc bng li
sut tit kim ng Vit Nam tr sau k hn 12 thng bnh qun ca 4 Ngn hng cng (+) 2,5%/nm nhng khng vt qu 1,5
ln li sut c bn do Ngn hng Nh nc cng b. Li tri phiu c tr vo ngy 18 thng 3 hng nm. Li sut ca nm ti
chnh kt thc ngy 31 thng 12 nm 2012 l 13,5%/nm. Ti sn m bo ca 1.000 tri phiu ny l mt phn ti sn ca Cng
ty TNHH Mt thnh vin Vinpearl v cng c th chp bo m cho cc khon vay ca Ngn hng u t v Pht trin Vit
Nam - Chi nhnh Khnh Ha nh c trnh by ti Thuyt minh s 26.1.2;
Loi tri phiu th nm c gi tr ghi s l 1.000 t ng Vit Nam c pht hnh vo ngy 12 thng 10 nm 2009 bao gm 1.000
tri phiu c k hn 5 nm. Li tri phiu c tr nh k 6 thng mt ln vo ngy 12 thng 4 v 12 thng 10 hng nm. Li sut
ca cc tri phiu c xc nh bng li sut trn tin gi tit kim bng ng Vit Nam tr sau k hn 12 thng ca ca Ngn
hng TMCP Cng thng Vit Nam cng (+) bin 3,5%/nm. Li sut cho giai on t 1 thng 1 nm 2012 n 11 thng 4 nm
2012 l 17,5% v t 12 thng 4 nm 2012 n 31 thng 12 nm 2012 l 16,5%. Ti sn m bo ca 1.000 tri phiu ny bao gm
quyn s dng t v ti sn s c hnh thnh trn t ca d n Royal City ngoi tr 10% s cn h chung c ca d n ti
72A Nguyn Tri, phng Thng nh, qun Thanh Xun, thnh ph H Ni;
Loi tri phiu th su c gi tr ghi s l 2.000 t ng Vit Nam c pht hnh vo ngy 21 thng 6 nm 2012 bao gm 2.000
tri phiu, c k hn 3 nm vi li sut th ni, bng tng ca chi ph vn thc t Techcombank huy ng (+) chi ph d tr bt
buc (+) bin c nh. Theo , bin c nh p dng cho nm u tin v nm th hai l 0%/nm v p dng cho nm th
ba l 8%/nm. Vo ngy o hn, Cng ty phi thanh ton mt khon bng 26,65% mnh gi gc mi tri phiu. Li sut thc cho
nm ti chnh kt thc ngy 31 thng 12 nm 2012 l 19,47%/nm. Loi tri phiu ny c m bo bng Khu vn phng thuc
cm cng trnh Trung tm thng mi, dch v, khch sn, vn phng, cn h cao cp v bi u xe ngm Vincom ti thnh ph
H Ch Minh c din tch sn xy dng 78.653m2 cng ton b cc quyn pht sinh bao gm 17 tng + 02 tng k thut (tng 4
n tng 20 + tng k thut 1 + tng k thut 2) ngoi tr din tch 4.461,70m2 (trong s dng ring 3.598,70m2) thuc tng
19 v phn din tch 769,23m2 thuc tng 17 cho khch hng thu di hn;
Loi tri phiu th by c gi tr ghi s l 1.000 t ng Vit Nam c pht hnh vo ngy 16 thng 7 nm 2012 bao gm 1.000
tri phiu, c k hn 3 nm vi li sut th ni, bng tng ca chi ph vn thc t Techcombank huy ng (+) chi ph d tr bt
buc (+) bin c nh. Theo , bin c nh p dng cho nm u tin v nm th hai l 0%/nm v p dng cho nm th
ba l 8%/nm. Vo ngy o hn, Cng ty phi thanh ton mt khon bng 26,65% mnh gi gc mi tri phiu. Li sut thc cho
nm ti chnh kt thc ngy 31 thng 12 nm 2012 l 19,47%/nm. Tri phiu ny c m bo bng: (i) khch sn Vinpearl
Luxury Nha Trang; (ii) quyn s dng t v ti sn trn t ca hai mi su (26) cn bit th ti d n Vinpearl Hi An ti phng
Ca i, th x Hi An, tnh Qung Nam v quyn s hu ti sn trn t hnh thnh trong tng lai l khch sn thuc d n ny;
(iii) t s KT-A1 v KT-A2 ti khu du lch v sinh thi An Vin, phng Vnh Nguyn - Vnh Trng, thnh ph Nha Trang, Khnh
Ha; (iv) t TM-A ti khu du lch v sinh thi An Vin, phng Vnh Nguyn - Vnh Trng, thnh ph Nha Trang, Khnh Ha
thuc s hu ca Tp on; (v) cam kt th chp khu trung tm thng mi ca Vincom Center B Triu - Ta thp C;
Loi tri phiu th tm c gi tr ghi s l 2.000 t ng Vit Nam bao gm 2.000 tri phiu (trong c 1.000 tri phiu c pht
hnh vo ngy 28 thng 8 nm 2012 c k hn 4,5 nm v 1.000 tri phiu c pht hnh vo ngy 18 thng 10 nm 2012 c
k hn 3,5 nm) vi li sut th ni, c xc nh bng li tri phiu c tr bng li sut huy ng tin gi tit kim bng ng
Vit Nam tr li sau cao nht ca Ngn hng TMCP Cng thng Vit Nam (+) chi ph huy ng vn khc (+) 6% mt nm. Li
sut p p dng trong nm 2012 l 16,5%/nm v 18%/nm. Loi tri phiu ny c m bo bng cc cng trnh bao gm phn
cn h thuc 13 ta nh (t T01 n T12 v T15) ca d n Times City cng cc cng trnh c nng cp gn lin vi phn cn
h ti thi im hin ti hoc trong tng lai, ngoi tr mt s cn h c quy nh ti Ph lc I ca Hp ng th chp ti
sn s 01/2012/HTCTS-NAMHANOI; v
Tri phiu chuyn i tr gi 300 triu la M pht hnh ngy 3 thng 4 nm 2012 v 6 thng 7 nm 2012, vi thi hn 5 nm.
Tri phiu ny khng c m bo, c li sut c nh 5%/nm c thanh ton hai ln mt nm. Theo iu khon ca tri phiu
chuyn i ny, cc tri ch c quyn chuyn i tri phiu thnh c phn ph thng ca Cng ty theo mc gi c th c iu
chnh vo ngy 3 thng 10 hng nm, bt u t ngy 3 thng 10 nm 2012 cho ti ngy 3 thng 10 nm 2016.
107
3.911.498.930.000
2.395.153.738.480
1.522.259.442.223
872.894.296.257
-
THNG D VN
(1.397.646.730.489)
1.035.073.260.000
-
(1.712.520.574.501)
(720.199.415.988)
-
(720.199.415.988)
(720.199.415.988) 1.762.837.618
- (1.762.837.618)
6.501.237.900.575
6.501.237.900.575
15.503.258.718.183
1.571.311.686.488
(1.712.520.574.501)
906.939.533.153
7.845.114.930
906.939.533.153
1.571.311.686.488
- (1.510.787.500.000)
-
1.217.475.953.580
10.556.569.188.706
(5.000.000.000)
962.463.719.641
5.000.000.000
12.845.114.930
- (12.524.194.495.619)
(2.217.314.440.400)
(2.217.314.440.400)
7.845.114.930
6.842.651.283.995
1.058.140.856.257
821.285.875.959
(3.525.675.236)
TNG CNG
2.309.813.212.524
(6.845.114.930)
821.285.875.959
-
2.762.837.618
6.845.114.930
(1.762.837.618)
-
VN B SUNG
QU KHC T
LI NHUN CHA
C PHIU QU T LI NHUN VN CH S HU PHN PHI SAU THU
n v tnh: VN
(**) Theo Ngh quyt ca i hi ng c ng vo ngy 25 thng 4 nm 2012, i hi ng c ng thng qua k hoch chi tr c tc bng c phiu vi tng s tin l
1.510.787.500.000 ng Vit Nam t li nhun ca nm ti chnh 2011 v ca qu 1 nm 2012. Theo , s lng c phiu c Cng ty pht hnh thm l 151.078.750 c phn.
Vic pht hnh thm c phn ny lm tng vn c phn ca Cng ty thm 1.510.787.500.000 ng Vit Nam (theo mnh gi 10.000 ng Vit Nam/c phiu). Vic chi tr c tc bng
c phiu ny c hon thnh vo ngy 12 thng 6 nm 2012.
(*) Vo ngy 17 thng 1 nm 2012, Cng ty hon tt vic sp nhp vi Cng ty C phn Vinpearl. Vic sp nhp ny c thc hin thng qua vic Cng ty pht hnh thm
158.233.412 c phn hon i ly ton b 205.498.489 c phn ca Cng ty C phn Vinpearl v qua , lm tng vn c phn ca Cng ty thm 1.582.334.120.000 ng Vit
Nam (tng ng vi 158.233.412 c phiu theo mnh gi 10.000 ng Vit Nam/c phiu) v lm thng d vn c phn tng thm 13.920.924.598.183 ng Vit Nam. Ngoi ra,
Cng ty cng ghi nhn khon chnh lch gia gi ph hp nht v gi tr ghi s ca ti sn thun ca Cng ty C phn Vinpearl, vi gi tr l 12.524.194.495.619 ng Vit Nam, vo
ti khon Thng d vn c phn. Vic sp nhp ny cng lm tng c phiu qu ca Tp on thm 1.712.520.574.501 ng Vit Nam do y l gi tr s c phiu ca Cng ty do
cc cng ty con ca Cng ty C phn Vinpearl nm gi ti thi im nhn sp nhp.
S d cui nm
Nm nay
S d u nm
3.911.498.930.000
2.395.153.738.480
- Tng trong nm (*)
1.582.334.120.000 13.920.924.598.183
- Li nhun trong nm
- Tng t chia c tc bng
1.510.787.500.000
c phiu (**)
- Tng c phiu qu do hp
nht kinh doanh (*)
- Gim t hp nht
- (12.524.194.495.619)
kinh doanh (*)
- Ti pht hnh c phiu qu
182.402.693.580
- Trch qu d phng ti chnh
-
S d cui nm
Nm trc
S d u nm
3.726.252.370.000
- Tng trong nm
185.246.560.000
- Trch qu d phng ti chnh
- Li nhun trong nm
- Gim do chuyn nhng
cng ty con
- C tc cng b
-
VN IU L GP
27. VN CH S HU
S U NM
S d cui nm
n v tnh: VN
S CUI NM
Qu d phng ti chnh
12.845.114.930
7.845.114.930
Tng cng
12.845.114.930
7.845.114.930
S U NM
S CUI NM
700.462.055
700.462.055
700.462.055
700.462.055
700.462.055
391.149.893
391.149.893
391.149.893
391.149.893
391.149.893
-
27.4 C phiu qu
Ti ngy 31 thng 12 nm 2012, s lng c phiu ca Cng ty do cc cng ty con v cng ty lin kt nm nh sau:
Cng ty Hong Gia, cng ty con, nm 17.929.266 c phiu; trong 10.200.000 c phiu ang c s dng lm ti sn
m bo cho khon vay t Ngn hng TMCP Cng thng Vit Nam (xem Thuyt minh 26.1.3), v 7.728.600 c phiu ang
c s dng lm ti sn m bo cho cc ngha v thanh ton khc ca cng ty Hong Gia v cng ty Nam H Ni;
Cng ty C phn u t v Thng mi PFV, cng ty con, nm 11.561.507 c phiu, trong 4.648.481 c phiu ang c
s dng lm ti sn m bo cho Hp ng hp tc u t gia Cng ty Thnh ph Xanh, cng ty lin kt ca Tp on, vi
mt i tc u t;
Cng ty Vinpearl Hi An, cng ty con, nm 5.504.060 c phiu, ton b s c phiu ny c s dng lm ti sn m
bo cho Hp ng hp tc u t gia Cng ty Thnh ph Xanh, cng ty lin kt ca Tp on, v mt i tc u t; v
28. LI CH CA C NG THIU S
n v tnh: VN
S d u nm
Gp vn t c ng thiu s
Phn chia cho c ng thiu s do ti pht hnh c phiu qu bi cng ty con
Li nhun sau khi hp nht
Gi ph mua thm c phn trong cng ty con c chia cho c ng thiu s
Thay i li ch ca c ng thiu s do Tp on mua thm c phn trong
cng ty con
Chia c tc cho c ng thiu s
Tng li ch ca c ng thiu s do hnh thnh thm cc cng ty con khi sp
nhp vi Cng ty C phn Vinpearl
Gim li ch ca c ng thiu s do chuyn nhng cng ty con
Gim li ch ca c ng thiu s trong Cng ty Thnh ph Hong Gia do sp
nhp vi Cng ty Vinpearl
NM NAY
NM TRC
1.750.939.083.964
282.413.000.000
27.314.751.199
275.356.238.037
(1.233.076.845.000)
(5.741.446.689)
2.710.988.862.194
768.078.402.842
252.274.322.805
(520.649.805.000)
(1.216.726.323.614)
(9.843.750.000)
311.872.256.669
-
(261.057.839.578)
(821.113.377.127)
317.062.071.475
(243.026.375.263)
1.750.939.083.964
109
NM NAY
n v tnh: VN
NM NAY
NM TRC
7.908.016.426.443
5.335.595.152.814
1.225.842.939.796
1.179.071.603.163
2.313.739.781.730
1.370.908.248.542
941.943.062.042
-
147.590.588.627
19.916.142.043
-
888.471.146
(3.543.577.371)
(3.543.577.371)
7.904.472.849.072
5.333.744.304.037
1.225.842.939.796
1.178.085.197.874
2.313.739.781.730
1.370.908.248.542
941.943.062.042
-
147.590.588.627
19.209.818.738
-
888.471.146
1.618.063.710
(1.250.680.636)
32.068.911.013
159.099.337.037
4.421.468.169
754.240.401
17.442.478.522
196.711.339.694
n v tnh: VN
NM NAY
NM TRC
2.655.659.984.550
403.075.816.833
975.851.565.265
329.134.460.566
776.179.243.384
240.445.639.826
16.695.489.741
-
1.250.511.726
4.092.056.174.334
1.306.236.537.557
Chi ph li vay
L chnh lch t gi cha thc hin
L chnh lch t gi thc hin
D phng gim gi cc khon u t
Chi ph pht hnh tri phiu v cc khon vay phn b trong nm
Chi ph ti chnh khc
n v tnh: VN
NM NAY
NM TRC
745.763.326.130
7.846.617.450
7.625.936.890
8.053.430.022
393.757.169.880
692.940.892.472
482.714.052
10.896.701.073
92.118.091.247
872.623.487.485
15.221.282.670
18.303.929.977
1.178.267.763.042
1.687.365.816.306
NM TRC
1.225.094.936
3.561.775.667
7.801.171.744
3.860.505.002
225.008.808
768.922.365
Gi vn bt ng sn chuyn nhng
Chi ph t vic cho thu bt ng sn u t v cung cp cc dch
v lin quan
Gi vn dch v khch sn, du lch, vui chi gii tr v dch v khc
Gi vn cung cp dch v bnh vin v cc dch v lin quan
Gi vn cung cp dch v lm p
Gi vn khc
n v tnh: VN
n v tnh: VN
NM NAY
NM TRC
1.097.254.164.113
4.083.014.307
3.675.140.426
478.656.000
108.685.358.117
27.309.367.435
807.484.484.862
27.391.359.812
3.110.260.965
8.500.525.711
57.565.239.212
648.689.634
1.241.485.700.398
904.700.560.196
n v tnh: VN
NM NAY
NM TRC
114.330.587.641
3.503.880.942
85.783.061.495
25.043.645.204
130.414.885.097
63.254.854.569
47.379.388.913
19.780.641.615
Chi ph khc
Chi ph thanh l ti sn c nh
Ch ph pht vi phm hp ng v pht khc
Chi ph khc
40.209.407.607
1.587.957.883
35.699.574.007
2.921.875.717
101.520.550.542
68.658.939.329
9.183.126.147
23.678.485.066
Li nhun khc
74.121.180.034
28.894.334.555
111
n v tnh: VN
NM NAY
NM TRC
152.306.108.341
2.655.659.984.550
645.802.427.791
923.449.556.524
368.824.010.512
1.773.199.056.989
975.851.565.265
195.218.941.341
191.010.245.411
196.552.666.039
1.196.606.407.656
6.519.241.144.707
2.755.239.825.712
n v tnh: VN
NM NAY
NM TRC
837.643.806.109
3.556.923.176
(32.805.527.847)
386.395.187.978
1.569.124.791
9.946.935.040
808.395.201.438
397.911.247.809
Thu thu nhp doanh nghip hin hnh phi tr c xc nh da trn thu nhp chu thu ca k hin ti. Thu nhp chu thu
khc vi thu nhp c bo co trong bo co kt qu hot ng kinh doanh v thu nhp chu thu khng bao gm cc khon
mc thu nhp chu thu hay chi ph c khu tr cho mc ch tnh thu trong cc k khc v cng khng bao gm cc khon
mc khng phi chu thu hay khng c khu tr cho mc ch tnh thu. Thu thu nhp doanh nghip hin hnh phi tr ca
Tp on c tnh theo thu sut ban hnh n ngy kt thc k k ton.
Bng i chiu li nhun k ton ca Tp on vi li nhun chu thu c trnh by di y:
n v tnh: VN
NM NAY
NM TRC
2.655.063.125.963
1.471.471.446.573
19.836.073.500
24.884.519.661
(225.816.388.077)
57.950.860.045
(68.766.602.788)
69.646.691.552
44.829.209.497
426.042.633.583
9.217.901.051
(28.335.443.080)
(17.442.478.522)
246.307.875.000
78.843.674.810
71.472.052.144
9.217.901.051
(92.118.753.847)
(196.711.339.694)
-
94.335.212.640
37.380.231.946
57.693.910.052
178.589.287.379
3.378.010.848.527
4.497.562.705
(5.174.149.291)
1.545.580.751.912
-
1.545.580.751.912
903.946.234.742
(4.725.459.883)
(61.576.968.750)
386.395.187.978
-
837.643.806.109
3.556.923.176
386.395.187.978
1.569.124.791
841.200.729.285
211.982.169.448
61.576.968.750
15.520.749.576
(1.599.966.613)
143.075.304.765
(898.948.679.962)
(122.759.319.563)
387.964.312.769
695.553.737.318
(2,377,045,944)
160.926.300.151
(1.030.085.134.846)
-
250.047.955.686
211.982.169.448
999.417.501.631
546.163.250.282
-
113
(49.648.390)
954.864.869
(21.215.456.941)
(12.978.168.944)
(57.716.581.443)
8.237.287.997
(12.978.168.944)
(102.858.474.006)
45.141.892.563
(57.716.581.443)
(27.206.362.002)
(54.739.363.439)
(21.215.456.941)
(20.912.748.565)
29.917.455.150
237.856.429
302.543.434
(9.946.935.040)
32.805.527.847
6.918.637.998
20.117.294.047
302.708.376
(931.762.288)
1.548.551
7.412.960.369
(17.359.895.409)
(824.327.628)
6.316.212.312
824.327.628
7.412.960.369
13.729.172.681
Chi ph li vay c vn ha
Nm trc
Nm nay
Ngy 31 thng 12
nm 2011
n v tnh: VN
Ngy 31 thng 12
nm 2012
Tp on ghi nhn mt s khon thu TNDN hon li phi tr v ti sn thu TNDN hon li vi cc bin ng trong k nh sau:
L tnh thu c tnh theo t khai thu ca cc cng ty con cha c c quan thu a phng quyt ton vo ngy kt thc
k k ton. Tp on cha ghi nhn ti sn thu thu nhp hon li cho phn l ly k nu trn do khng th d tnh c chc
chn li nhun trong tng lai ca cc cng ty con ti thi im ny.
Cng ty m v cc cng ty con c php chuyn cc khon l tnh thu sang k sau b tr vi li nhun thu c trong
vng 5 nm k t sau nm pht sinh khon l . Ti ngy kt thc k k ton, cc cng ty con ca Cng ty c cc khon l ly
k vi tng gi tr l 393.158.642.608 ng Vit Nam c th s dng b tr vi li nhun pht sinh trong trong tng lai.
Cng ty lin kt
Cng ty lin kt ca cng
ty cng ch s hu
C ng ln ca Si ng
Cng ty lin kt
1.615.540.600
32.453.691.173
14.295.502.640
Cng ty lin kt
Cng ty lin kt
ca cng ty cng
ch s hu
C ng ln ca
Si ng
Cng ty lin kt
Cng ty Du lch
Vit Nam thnh
ph H Ch Minh
Cng ty C phn
Sinh Thi
Cng ty in t
H Ni
Cng ty Thnh
ph Xanh
14.583.143.615
1.391.200.256
(29.404.642.334)
(40.926.027.466)
LI VAY THU
3.647.500.000
752.336.876.000
C TC PHI THU
155.000.000.000
MUA C PHN
2.322.484.137
18.576.045.544
(112.496.598.640)
(3.647.135.570)
C TC THU
n v tnh: VN
(752.336.876.000)
n v tnh: VN
(8.845.538.711)
(8.543.578.232)
Trong nm, Tp on khng trch lp d phng phi thu kh i cho cc khon phi thu t cc bn lin quan (ngy 31 thng 12 nm 2011: khng). Vic nh gi ny c
thc hin hng k thng qua vic xem xt kh nng ti chnh v th trng hot ng ca cc bn lin quan.
Trong nm 2012, Tp on cung cp cc khon vay cho cc bn lin quan vi li sut t 12,73%/nm n 19%/nm v nhn cc khon vay t cc bn lin quan vi li sut
t 11%/nm n 19,78%/nm.
(7.135.940.593)
(2.783.315.775)
(140.000.000.000)
THANH TON
LI VAY
(306.582.804.933)
(65.000.000.000)
n v tnh: VN
CC KHON
CC KHON
THANH TON KHC NHN TIN KHC
CHO VAY
(36.392.009.165)
(1.443.661.436)
(18.459.828.193)
CC KHON
PHI TR KHC
NHN GP VN
241.067.009.166
7.189.849.638
8.535.983.096
CC KHON
PHI THU KHC
NHN LI
GC VAY
LI PHI TR
Cng ch s hu
Cng ty lin kt
Cng ty Thnh
ph Xanh
Cng ty C phn
Tp on u t
Vit Nam
C ng ln ca
Si ng
Cng ty in t
H Ni
LI PHI THU
(8.000.000.000)
Cng ty lin kt
101.895.076.833
ca cng ty cng
ch s hu
Cng ty C phn
Sinh Thi
MI QUAN H
Cng ty lin kt
Cng ty Du lch
Vit Nam thnh
ph H Ch Minh
Cng ch s hu
Cng ty C phn
Tp on u t
Vit Nam
I VAY
MI QUAN H
BN LIN QUAN
THU TIN
BN HNG
(846.120.000.000)
BN LIN QUAN
THANH TON
GC VAY
7.920.000.000
Cng ch s hu
Cng ty C phn Tp
on u t Vit Nam
BN HNG
MI QUAN H
BN LIN QUAN
Cc khon phi thu v phi tr vi cc bn lin quan ti ngy 31 thng 12 nm 2012 nh sau:
BN LIN QUAN
Phi thu khch hng
(Thuyt minh s 7)
Cng ty C phn Tp on u
t Vit Nam
Cng ty C phn Du lch Vit
Nam thnh ph H Ch Minh
MI QUAN H
NI DUNG NGHIP V
Cng ty cng ch s hu
Cng ty lin kt
Cng ty lin kt
59.362.605.564
C ng ln ca cng ty con
18.632.219.545
Cho vay di hn v li
phi thu (Thuyt minh
s 17.2)
Cng ty in t H Ni
MI QUAN H
Cng ty lin kt ca
mt cng ty cng ch
s hu
C ng ln ca Cng
ty Si ng
3.369.863.034
205.200.000.000
520.785.377
NGY
O HN
16
24 thng 1
nm 2013
n v tnh: VN
TI SN M BO
Vn gp ca Cng ty Sinh
Thi trong Cng ty TNHH
Bt ng sn Ty Tng
Long
S D CHO VAY
10.937.569.375
10.937.569.375
14
22 thng 3
nm 2015
Khng c
100.000.000.000
14
20 thng 7
nm 2017
Khng c
140.000.000.000
240.000.000.000
BN LIN QUAN
3.673.000
59.366.278.564
S TIN
LI SUT
%/NM
20.180.588.384
14.114.423.329
Lng v thng
Phc li khi chm dt lm vic
n v tnh: VN
NM NAY
NM TRC
18.346.091.905
-
4.516.256.372
-
18.346.091.905
4.516.256.372
34.295.011.713
37. LI C BN TRN MI C PHIU
ng ch s hu
Cng ty lin kt
Thnh vin qun l ch cht
(2.651.800)
(398.870.500)
(1.825.355.469)
(3.846.186.728)
Li c bn trn c phiu c tnh bng cch chia li nhun hoc l sau thu phn b cho c ng s hu c phiu ph thng
ca Tp on cho s lng bnh qun gia quyn ca s c phiu ph thng ang lu hnh trong nm.
Li suy gim trn c phiu c tnh bng cch chia li nhun hoc l sau thu phn b cho c ng s hu c phiu ph thng
ca Tp on (sau khi iu chnh cho c tc ca c phiu u i c quyn chuyn i) cho s lng bnh qun gia quyn
ca s c phiu ph thng ang lu hnh trong k v s lng bnh qun gia quyn ca c phiu ph thng s c pht hnh
trong trng hp tt c cc c phiu ph thng tim nng c tc ng suy gim u c chuyn thnh c phiu ph thng.
(6.073.064.497)
119
n v tnh: VN
NM TRC
(trnh by li)
NM NAY
Li nhun sau thu thuc v c ng s hu c phiu ph thng
nh hng suy gim
Li vay/tri phiu chuyn i
Li nhun sau thu ca c ng ca Cng ty C phn Vinpearl
1.571.311.686.488
60.291.580.212
-
821.285.875.959
19.230.766.392
288.879.329.386
Cng ty Nam H Ni, cng ty con, k kt mt s hp ng lin quan n vic trin khai d n Times City ti s 458 ng
Minh Khai, qun Hai B Trng, H Ni v ti s 25, ng 13, ph Lnh Nam, qun Hong Mai, H Ni. Tng s vn cam kt
theo nhng hp ng ny ti ngy 31 thng 12 nm 2012 c tnh l 6.151 t ng Vit Nam, trong c cam kt lin quan
n tin s dng t ca D n Times City l 1.436 t ng Vit Nam.
1.631.603.266.700
1.129.395.971.737
508.089.836
366.990.137
Cng ty Thnh ph Hong Gia, cng ty con, k kt mt s hp ng lin quan n vic trin khai d n Royal City ti 72A
Nguyn Tri, phng Thng nh, qun Thanh Xun, H Ni. Tng s vn cam kt theo cc hp ng ny c tnh l 3.282
t ng Vit Nam ti ngy 31 thng 12 nm 2012.
140.931.308
214.658.692
140.931.308
214.658.692
863.679.836
722.580.136
67.843.881
-
5.722.560
158.233.412
931.523.717
886.536.109
Li trn c phiu c bn
1.819
1.137
1.752
1.137
Tp on, l bn cho thu, cho thu vn phng, quy hng v khng gian a chc nng theo tho thun cho thu. S tin thu
ti thiu theo cc tho thun ny vo ngy 31 thng 12 nm 2012 nh sau:
Cng ty C phn u t v Pht trin th Si ng, cng ty con, k kt mt s hp ng lin quan n vic trin khai d
n Vincom Village ti phng Phc Li, Vit Hng, Giang Bin, qun Long Bin, H Ni. Tng s vn cam kt theo cc hp
ng ny ti ngy 31 thng 12 nm 2012 c tnh l 6.100 t ng Vit Nam, trong c cam kt lin quan n tin s dng
t ca D n Vincom Village l 5.559 t ng Vit Nam.
Ti ngy 31 thng 12 nm 2012, Tp on cn c cc khon cam kt khong 490 t ng Vit Nam ch yu lin quan n cc
khon phi thanh ton cho nh thu theo hp ng thit k v xy dng cc hng mc ca D n Khu bit th v sn gn
Vinpearl, Khu khch sn thuc d n Cng vin Vn ha v du lch Sinh thi Vinpearl ti khu vc Bi Si trn o Hn Tre, thnh
ph Nha Trang, tnh Khnh Ha, d n khch sn v khu ngh dng Vinpearl Nng, d n khch sn v khu ngh dng
Vinpearl Hi An v cc d n u t xy dng c bn khc, trong c cam kt tin thu t ca d n Ty H View l 12 t
ng Vit Nam.
VN GP CA
BN NHN U T
CAM KT GP VN
CA TP ON
S tin
VN
VN
Cng ty TNHH Vit Thnh 185.000.000.000
Si ng
Cng ty TNHH Khch sn
1.145.454.000.000
v Du lch Ty H View
Cng ty TNHH Future
1.056.000.000.000
Property Invest
Cng ty TNHH Ty Tng
300.000.000.000
Long
Cng ty C phn Bnh vin 1.200.000.000.000
a khoa Quc t Vinmec
S VN THC GP
S VN CHA GP
S tin
VN
S tin
VN
136.000.000.000
73,51
120.331.367.299
15.668.632.701
801.817.800.000
70
44.431.047.733
757.386.752.267
1.056.000.000.000
100
85.062.420.050
970.937.579.950
177.000.000.000
59
635.000.000
176.365.000.000
1.200.000.000.000
100
1.200.000.000.000
250.459.835.082
3.120.357.964.918
3.370.817.800.000
n 1 nm
Trn 1 n 5 nm
Trn 5 nm
1.380.893.989.628
3.032.369.338.697
629.633.014.778
5.042.896.343.103
4.027.356.059
148.652.190.696
1.558.535.218.064
1.711.214.764.819
121
Cc cam kt khc
Theo Quyt nh s 1853/QD-UBND ngy 22 thng 4 nm 2011 ban hnh bi UBND thnh ph H Ni, Cng ty Si ng c trch
nhim hon tr l t s G4-HH16 (c din tch 43.542 m2) v l t G4-NT (c din tch c tnh khong 5.293 m2) thuc D n
Vincom Village cho UBND thnh ph H Ni xy dng trng mu gio.
Theo hp ng hp tc kinh doanh k ngy 5 thng 9 nm 2009 gia Cng ty v Cng ty in t H Ni (Hanel), Cng ty ng
cho Hanel hng mt khon vay l 660 t ng Vit Nam gp vn vo Cng ty C phn u t v Pht trin th Si
ng - l mt cng ty c thnh lp m nhn vic thc hin cc d n pht trin bt ng sn ti qun Long Bin, thnh
ph H Ni. Khon vay ny c thi hn 5 nm t ngy Hanel hon tt mi giai on gp vn vo vn iu l ca Cng ty C
phn u t v Pht trin th Si ng. Ti ngy 31 thng 12 nm 2012, khon cam kt cn li theo tha thun trn l 300
t ng Vit Nam. Ngoi ra, ti ngy 31 thng 12 nm 2012, Cng ty cng cam kt h tr 146,4 t ng Vit Nam/nm cho Hanel
trong vng 5 nm nhm mc ch h tr ti chnh sau khi di di v ti nh c.
Ngn hng s cho khch hng mua cn h vay tr tin mua cn h ti D n Royal City;
Cng ty Thnh ph Hong Gia s h tr khch hng bng cch tr h khch hng khon li sut khong t 7%/nm n
10%/nm trong k hn khng qu 18 n 24 thng k t ngy k kt hp ng vay vn vi Cng ty Thnh ph Hong Gia;
Trong thi hn 18 n 24 thng t ngy k kt hp ng vay vn, nu khch hng vi phm iu khon trong hp ng tn
dng k vi ngn hng, ngn hng c th yu cu Cng ty Thnh ph Hong Gia mua li cn h vi gi ti thiu bng 80%
gi tr khon tin khch hng thanh ton theo tin cho Cng ty Thnh ph Hong Gia mua cn h.
Cam kt bo lnh tri phiu pht hnh bi Cng ty Bt ng sn Thanh Nin
Trong nm 2011, Cng ty Bt ng sn Thanh Nin, cng ty m Cng ty c phn Vinpearl, nay l Cng ty TNHH mt thnh vin
Vinpearl (Cng ty Vinpearl) u t vo, pht hnh 670 t ng Vit Nam tri phiu cho Ngn hng Thng mi C phn Hng
hi Vit Nam (Maritime Bank). Thi hn ca tri phiu l 3 nm.
Theo tha thun thanh ton cho cc ngha v dn s ca t chc pht hnh vi tri ch ngy 24 thng 6 nm 2011 gia Cng ty Bt
ng sn Thanh Nin v Cng ty Vinpearl v Ngh quyt ca Hi ng Qun tr Cng ty Vinpearl s 14.1/2011/NQ-HQT-VPL JSC
ngy 24 thng 6 nm 2011, Cng ty Vinpearl cam kt chi tr cho Cng ty Bt ng sn Thanh nin s tin theo cc ngha v ti chnh
pht sinh t Hp ng mua bn tri phiu k gia Cng ty Bt ng sn Thanh nin v Maritime Bank trong cc trng hp (i) Cng
ty Bt ng sn Thanh Nin v bt k l do g khng mua li tri phiu hoc khng thanh ton gc v li tri phiu cho Maritime
Bank theo hp ng mua bn tri phiu, v (ii) cc ti sn m bo theo hp ng mua bn tri phiu khng thc hin ngha
v thanh ton ca Cng ty Bt ng sn Thanh Nin vi Maritime Bank. Tuy nhin, vic chi tr ny phi c s chp thun ca i
hi ng c ng v cc c quan c thm quyn lin quan. Thi hn m bo thanh ton l t ngy tri phiu c pht hnh n
khi Cng ty Bt ng sn Thanh Nin hon thnh mi ngha v ti chnh theo hp ng mua bn tri phiu ni trn hoc n khi Cng
ty Vinpearl hon thnh ngha v cam kt thanh ton.
123
7.904.472.849.072
-
7.904.472.849.072
473.956.758.653
17.442.478.522
2.655.063.125.963
1.612.499.800.170
7.793.253.106.638
55.824.875.804.676
44.951.244.544.495
(101.894.403.376)
(101.894.403.376)
5.085.599.939
(58.132.337.417)
12.946.571.617
-
10.979.395.941.159
23.558.256.252.984
147.590.588.627
6.728.960.000
154.319.548.627
125.045.438.765
-
120.897.073.542
99.773.002.331
1.686.051.983.181
6.360.302.869
1.197.295.016.612
30.270.023.493
1.227.565.040.105
189.434.330.541
7.801.171.743
261.003.013.279
50.522.355.122
3.201.230.750.260
5.530.106.452.318
225.710.181.631
6.559.587.243.833
64.895.419.883
TNG CNG
IU CHNH
V LOI TR
KINH DOANH DCH
V BNH VIN
KINH DOANH
BT NG SN
2. Li nhun ca tng b phn khng bao gm doanh thu ti chnh (1.178.267.763.042 ng Vit Nam), chi ph ti chnh
(1.241.485.700.398 ng Vit Nam), v phn c hng t li ca cc cng ty lin kt khng thuc cc b phn kinh doanh
ca Tp on (5.085.599.939 ng Vit Nam).
3. Ti sn ca tng b phn khng bao gm li th thng mi (5.323.050.138.965 ng Vit Nam), ti sn thu hon li
(45.141.892.563 ng Vit Nam), cc khon u t ngn hn (3.864.844.010.638 ng Vit Nam), cc khon phi thu khc
(307.768.670.036 ng Vit Nam), cc khon u t di hn (1.425.644.657.339 ng Vit Nam), v cc khon u t vo cng
ty lin kt (12.946.571.617 ng Vit Nam) v nhng ti sn ny c qun l tp trung.
4. N phi tr theo b phn khng bao gm cc khon vay chu li di hn (18.762.506.644.958 ng Vit Nam), thu phi tr
nh nc (306.493.773.895 ng Vit Nam), cc khon vay ngn hn (3.066.159.014.913 ng Vit Nam), cc khon phi tr
khc (463.579.311.736 ng Vit Nam), cc khon trch trc li vay (856.659.033.476 ng Vit Nam) v thu thu nhp hon
li phi tr (102.858.474.006 ng Vit Nam) v nhng khon n phi tr ny c qun l tp trung.
N phi tr ti chnh ch yu ca Tp on bao gm cc khon vay ngn hng, tri phiu doanh nghip, tri phiu chuyn i,
vay chuyn i, cc khon phi tr nh cung cp v phi tr khc. Mc ch chnh ca nhng khon n phi tr ti chnh ny l
huy ng ngun ti chnh phc v cc cc hot ng ca Tp on. Tp on cn c cc ti sn ti chnh khc nh cc khon
tin v tng ng tin, cc khon phi thu khch hng v phi thu khc, cc khon cho vay, u t chng khon nim yt
hoc cha nim yt pht sinh trc tip t hot ng ca Tp on.
Qun l ri ro c kt hp vo ton b hot ng kinh doanh ca Tp on. Tp on xy dng h thng kim sot
nhm m bo s cn bng mc hp l gia chi ph ri ro pht sinh v chi ph qun l ri ro. Ban Gim c lin tc theo di
quy trnh qun l ri ro ca Tp on m bo s cn bng hp l gia ri ro v kim sot ri ro.
Ban Gim c xem xt v thng nht p dng cc chnh sch qun l cho nhng ri ro ni trn nh sau:
21.160.917.807.011
37.629.321.428.018
Ri ro th trng l ri ro m gi tr hp l ca cc lung tin trong tng lai ca mt cng c ti chnh s bin ng theo nhng
thay i ca gi th trng. Gi th trng c bn loi ri ro: ri ro li sut, ri ro tin t, ri ro gi hng ha v ri ro v gi khc,
chng hn nh ri ro v gi c phn. Cng c ti chnh b nh hng bi ri ro th trng bao gm cc khon vay v n, tri
phiu doanh nghip, tri phiu chuyn i, cc khon t cc v cc khon u t ti chnh.
Cc phn tch nhy nh c trnh by di y lin quan n tnh hnh ti chnh ca Tp on ti ngy 31 thng 12 nm
2012 v ngy 31 thng 12 nm 2011.
Cc phn tch nhy ny c lp trn c s gi tr cc khon n thun, t l gia cc khon n c li sut c nh v cc
khon n c li sut th ni v t l tng quan gia cc cng c ti chnh c gc ngoi t l khng thay i.
Khi tnh ton cc phn tch nhy, Ban Gim c gi nh rng nhy ca cc khon mc c lin quan trong bo co kt qu
hot ng kinh doanh b nh hng bi cc thay i trong gi nh v ri ro th trng tng ng. Vic tnh ton ny da trn
cc ti sn ti chnh v cng n ti chnh nm gi bi Tp on ti ngy 31 thng 12 nm 2012 v ngy 31 thng 12 nm 2011.
Tng ti sn (3)
1.549.030.873.431
4.492.249.354.047
2.331.295.376.559
159.476.989.347
4.555.706.840
6.624.482.663.716
Ri ro th trng
Doanh thu
Doanh thu cho bn th ba
Doanh thu gia cc b phn (1)
Thng tin v doanh thu, li nhun v mt s ti sn v cng n ca b phn theo lnh vc kinh doanh ca Tp on nh sau:
n v tnh: VN
125
Ri ro li sut
Ri ro v gi c phiu
Ri ro li sut l ri ro m gi tr hp l hoc cc lung tin trong tng lai ca mt cng c ti chnh s bin ng theo nhng
thay i ca li sut th trng. Ri ro th trng do thay i li sut ca Tp on ch yu lin quan n n di hn c li sut
th ni ca Tp on.
Cc c phiu nim yt v cha nim yt do Tp on nm gi b nh hng bi cc ri ro th trng pht sinh t tnh khng
chc chn v gi tr tng lai ca c phiu u t. Tp on qun l gi ri ro v gi c phiu bng vic Hi ng Qun tr ca
Cng ty xem xt v ph duyt cc quyt nh u t vo c phiu.
Tp on qun l ri ro li sut bng cch theo di cht ch tnh hnh th trng c lin quan, bao gm th trng tin t v kinh
t trong nc v quc t. Trn c s , Tp on d tnh v iu chnh mc n by ti chnh cng nh chin lc ti chnh
theo tnh hnh hin ti.
nhy i vi li sut
Tp on c ri ro v gi hng ha do thc hin mua mt s loi hng ho nht nh phc v cho vic thi cng xy dng cc
d n bt ng sn. Tp on qun l ri ro v gi hng ha thng qua vic theo di cht ch cc thng tin v tnh hnh c lin
quan ca th trng hng ha nhm qun l thi im mua hng, k hoch sn xut v mc hng tn kho mt cch hp l. Tp
on cha s dng cc cng c phi sinh m bo phng nga cc ri ro v gi hng ha.
TNG/ GIM IM C BN
Cho nm ti chnh kt thc ngy 31 thng 12 nm 2011
VN
VN
Cho nm ti chnh kt thc ngy 31 thng 12 nm 2012
VN
VN
Ngn hn
Trung hn
Di hn
+370
-370
+450
-450
+450
-450
+400
-400
+400
-400
+400
-400
n v tnh: VN
NH HNG N LI
NHUN TRC THU
(207.988.435.033)
207.988.435.033
(333.109.533.067)
333.109.533.067
Ri ro v gi hng ha
Ri ro tn dng
Ri ro tn dng l ri ro m mt bn tham gia trong mt cng c ti chnh hoc hp ng khch hng khng thc hin cc ngha
v ca mnh, dn n tn tht v ti chnh. Tp on c ri ro tn dng t cc hot ng sn xut kinh doanh ca mnh (ch yu
i vi cc khon phi thu khch hng) v t hot ng ti chnh ca mnh, bao gm tin gi ngn hng v cc khon cho vay.
Phi thu khch hng t hot ng kinh doanh khch sn, ngh dng, cho thu vn phng v quy hng ti cc trung
tm thng mi
i vi cc khch hng thu vn phng v quy hng ti trung tm thng mi, Tp on qun l ri ro tn dng qua vic yu
cu khch hng t cc trc mt khon tin thu nht nh.
Tp on thng xuyn theo di cc khon phi thu khch hng cha thu c v tm cch duy tr kim sot cht ch i vi
cc khon phi thu tn ng. i vi cc khch hng ln, Tp on thc hin xem xt s suy gim trong cht lng tn dng
ca tng khch hng ti ngy lp bo co trch lp d phng ph hp. Trn c s ny, mc trch lp d phng i vi cc
khon phi thu ti ngy 31 thng 12 nm 2012 l 6.034.128.389 ng Vit Nam.
Ri ro ngoi t
Ri ro ngoi t l ri ro m gi tr hp l hoc cc lung tin trong tng lai ca mt cng c ti chnh s bin ng do thay i
t gi hi oi. Ri ro v thay i t gi ngoi t ca Tp on ch yu lin quan n cc hot ng ca Tp on nh tin gi,
huy ng vn vay v cc hot ng kinh doanh hng ngy khc c ngun gc ngoi t.
Nh c trnh by ti Thuyt minh s 7, Tp on c cc khon phi thu t chuyn nhng bt ng sn cho mt s khch
hng doanh nghip v c nhn. Tp on qun l ri ro tn dng i vi cc khon phi thu t chuyn nhng bt ng sn qua
vic thng xuyn theo di tin thu tin t cc khch hng v nh gi liu c s suy gim trong cht lng tn dng ca
tng khch hng ti ngy lp bo co trch lp d phng ph hp. Trn c s ny, ti ngy 31 thng 12 nm 2012, Tp on
khng phi trch lp d phng cho cc khon phi thu t chuyn nhng bt ng sn.
THAY I T GI VN/USD
n v tnh: VN
NH HNG N LI
NHUN TRC THU
+8%
-8%
(77.731.536.066)
77.731.536.066
+1%
-1%
(55.420.073.344)
55.420.073.344
127
3.959.880.996.441
4.781.813.484.204
19.512.337.536
20.802.272.718
< 30 ngy
44.992.468.668
24.241.997.982
3190 ngy
20.007.518.744
8.298.661.440
91120 ngy
25.616.073.851
93.734.894.868
n v tnh: VN
3.572.293.317.845
833.120.000.000
1.907.030.041.503
6.312.443.359.348
1.098.536.196.688
4.006.328.059.497
2.612.883.308.589
538.965.024.625
559.571.172.063
3.066.159.014.913
940.169.044.584
1.704.259.748.134
908.623.560.455
DI 1 NM
4.487.636.888.732
4.338.245.289.380
149.391.599.352
18.588.314.109.970
11.438.540.828.223
6.764.800.000.000
384.973.281.747
T 1-5 NM
1.340.218.116.319
1.290.422.064.615
49.796.051.704
564.776.067.535
559.165.816.735
5.610.250.800
TRN 5 NM
13.238.834.561.087
9.200.960.671.840
833.120.000.000
538.965.024.625
2.665.788.864.622
25.772.301.545.591
15.063.865.659.871
6.764.800.000.000
1.704.259.748.134
2.239.376.137.586
TNG CNG
Tp on cho rng mc ri ro i vi vic tr n tp trung vo cc khon n tri phiu s o hn trong nm 2013 v cc khon thanh ton cho nh thu thc hin cc d n
bt ng sn. Tp on ang nh gi cc ngun vn m bo vic thanh ton cho cc khon mc ny.
BT K THI IM NO
n v tnh: VN
Bng di y tng hp thi hn thanh ton ca cc khon n phi tr ti chnh ca Tp on da trn cc khon thanh ton d kin theo hp ng trn c s c chit
khu:
Ri ro thanh khon l ri ro Tp on gp kh khn khi thc hin cc ngha v ti chnh do thiu vn. Ri ro thanh khon ca Tp on ch yu pht sinh t vic cc ti sn ti
chnh v n phi tr ti chnh c cc thi im o hn lch nhau. Tp on gim st ri ro thanh khon thng qua vic sp xp cc hp ng tn dng di hn t ngn hng, thu
xp cc khon tri phiu di hn m bo cc khon vay ny s c hon tr sau khi Tp on hon thnh v a cc d n bt ng sn vo hot ng.
Ri ro thanh khon
TNG CNG
CHA QU HN V
CHA SUY GIM
Ngoi tr cc ti sn ti chnh m Tp on lp d phng nh trong Thuyt minh s 6 v s 7, Ban Gim c nh gi rng tt c cc ti sn ti chnh u trong hn v khng
b suy gim v cc ti sn ti chnh ny u lin quan n cc khch hng c uy tn v c kh nng thanh ton tt ngoi tr cc khon phi thu v cho vay sau y c coi l
qu hn nhng cha b suy gim vo ngy 31 thng 12 nm 2012:
Tp on ch yu duy tr s d tin gi ti cc ngn hng c nhiu ngi bit n Vit Nam. Ri ro tn dng i vi s d tin gi ti cc ngn hng c qun l bi b
phn ngn qu ca Tp on theo chnh sch ca Tp on. Ri ro tn dng ti a ca Tp on i vi cc khon mc trong bng cn i k ton ti mi k lp bo co chnh
l gi tr ghi s nh trnh by trong Thuyt minh s 5 v s 6. Tp on nhn thy mc tp trung ri ro tn dng i vi tin gi ngn hng l thp.
1.226.873.098.007
283.414.532.023
5.266.742.809.116
249.708.651.894
1.616.855.174.935
Nguyn gi
8.722.339.950.104
1.231.728.589.840
1.096.924.061.390
1.999.876.495.659
2.328.563.966.917
1.210.781.260.418
854.465.575.880
9.200.960.671.840
833.120.000.000
538.965.024.625
2.467.164.472.188
198.624.392.434
15.063.865.659.871
6.764.800.000.000
1.704.259.748.134
1.848.792.605.038
390.583.532.548
25.772.301.545.591
N phi tr ti chnh
Vay v n
Vay v tri phiu chuyn i
Phi tr ngi bn
N phi tr ngn hn khc
N phi tr di hn khc
TNG CNG
(23.480.766.276)
(2.379.631.269)
-
(21.101.135.007)
D phng
n v tnh: VN
n v tnh: VN
8.698.859.183.828
1.231.728.589.840
1.094.544.430.121
1.999.876.495.659
2.328.563.966.917
1.210.781.260.418
833.364.440.873
Ngy 31 thng 1
nm 2011
25.772.301.545.591
15.063.865.659.871
6.764.800.000.000
1.704.259.748.134
1.848.792.605.038
390.583.532.548
Ngy 31 thng 12
nm 2012
13.238.834.561.087
9.225.032.824.425
809.047.847.415
538.965.024.625
2.467.164.472.188
198.624.392.434
Ngy 31 thng 1
nm 2011
GI TR HP L
9.936.718.489.321
1.616.855.174.935
1.220.838.969.618
277.112.517.892
5.258.121.720.837
249.708.651.894
1.314.081.454.145
Ngy 31 thng 12
nm 2012
GI TR HP L
Cc khon vay ngn hng v cc khon n phi tr ti chnh khc m gi tr hp l khng th xc nh c mt cch chc chn do khng c th trng c tnh thanh khon
cao cho cc khon vay v cc khon n phi tr ti chnh khc ny c trnh by bng gi tr ghi s.
Gi tr hp l ca cc chng khon, cc khon u t ti chnh m gi tr hp l khng th xc nh c mt cch chc chn do khng c th trng c tnh thanh khon cao
cho cc chng khon, cc khon u t ti chnh ny c trnh by bng gi tr ghi s.
Gi tr hp l ca tin mt v tin gi ngn hn, cc khon phi thu khch hng, cc khon phi tr ngi bn v n phi tr ngn hn khc tng ng vi gi tr ghi s ca
ca cc khon mc ny do nhng cng c ny c k hn ngn.
Tp on s dng phng php v gi nh sau y c s dng c tnh gi tr hp l cho mc ch trnh by trn bo co ti chnh:
Gi tr hp l ca cc ti sn ti chnh v n phi tr ti chnh c phn nh theo gi tr m cng c ti chnh c th c chuyn i trong mt giao dch hin ti gia cc bn
tham gia, ngoi tr trng hp bt buc phi bn hoc thanh l.
13.238.834.561.087
Ngy 31 thng 12
nm 2011
GI TR GHI S
(31.906.486.799)
(10.949.256.000)
1.325.030.710.145
9.968.624.976.120
D phng
Nguyn gi
Ngy 31 thng 12
nm 2012
TNG CNG
Ti sn ti chnh
C phiu nim yt v
cha nim yt
Phi thu khch hng
Phi thu khc
Ti sn ngn hn khc
Cc khon ti sn ti
chnh di hn khc
Tin v cc khon
tng ng tin
GI TR GHI S
Bng di y trnh by gi tr ghi s v gi tr hp l ca cc cng c ti chnh c trnh by trong bo co ti chnh hp nht ca Tp on.
Vo ngy 17 thng 1 nm 2012, Tp on hon thnh vic sp nhp vi Cng ty C phn Vinpearl di hnh thc pht hnh
thm c phiu ca Tp on hon i ly ton b c phiu ca Cng ty C phn Vinpearl theo t l hon i l 1 c phiu
ca Cng ty C phn Vinpearl bng 0,77 c phiu ca Tp on. Theo , s lng c phiu c Tp on pht hnh thm
l 158.233.412 c phn hon i ly ton b 205.498.489 c phn ca Cng ty C phn Vinpearl. Vic hon i ny lm tng
vn c phn ca Tp on thm 1.582.334.120.000 ng Vit Nam (tng ng vi 158.233.412 c phiu theo mnh gi 10.000
ng Vit Nam/c phiu).
Theo Ngh quyt ca i hi ng c ng ngy 3 thng 1 nm 2013, i hi ng c ng thng qua k hoch pht hnh
c phiu cho cc c ng hin hu t ngun thng d vn c phn ti ngy 30 thng 6 nm 2012. S lng c phiu c
Cng ty pht hnh thm l 227.648.160 c phn v vic pht hnh ny c hon thnh vo ngy 30 thng 1 nm 2013.
Trong thng 3 nm 2012, Tp on hon tt vic chuyn nhng khi vn phng, mt phn khu trung tm thng mi v
mt phn din tch tng hm ca Ta nh Vincom Center B Triu - Ta thp B.
Trong thng 4 nm 2012, Tp on pht hnh 185.000.000 la M tri phiu chuyn i c thi hn 5 (nm) nm, c mc
li sut 5%/nm v o hn vo nm 2017. Sau , trong thng 7 nm 2012, Tp on pht hnh thm 115.000.000 la
M tri phiu chuyn i ny. Cc tri phiu chuyn i ny c ng k giao dch trn Th trng Chng khon Singapore.
Theo Ngh quyt ca i hi ng c ng vo ngy 26 thng 4 nm 2012, i hi ng c ng thng qua k hoch chi tr
c tc bng c phiu vi tng s tin l 1.510.787.500.000 ng Vit Nam t li nhun ca nm ti chnh 2011 v ca qu I
nm 2012. Theo , s lng c phiu c Tp on pht hnh thm l 151.078.750 c phn. Vic pht hnh thm c phn
ny lm tng vn c phn ca Tp on thm 1.510.787.500.000 ng Vit Nam (theo mnh gi 10.000 ng Vit Nam/c
phiu) v c hon thnh vo ngy 19 thng 6 nm 2012.
Trong thng 1 nm 2013, Cng ty hon tt vic nhn vay 100 triu la M t Credit Suisse AG, chi nhnh Singapore. Khon
vay ny khng c ti sn m bo, c thi hn 11 thng v chu li sut c tnh bng Li sut lin ngn hng Lun n
(LIBOR) + bin .
Vo ngy 27 thng 2 nm 2013, Tp on tng thm vn gp vo Cng ty TNHH mt thnh vin Dch v Thng mi v u
t Tng Lai ln 4.050 t ng Vit Nam bng quyn s dng t v ti sn trn t ca d n Vincom Center A - Thnh ph
H Ch Minh. Tp on sau cng k kt tha thun chuyn nhng ton b phn vn gp trong cng ty con ny.
Khng c cc s kin no khc pht sinh sau ngy kt thc k k ton c nh hng trng yu hoc c th gy nh hng
trng yu n hot ng ca Tp on v kt qu hot ng kinh doanh hp nht ca Tp on trong cc k sau ngy kt thc
k k ton.
Trong thng 10 nm 2012, Tp on mua thm 18% quyn biu quyt trong Cng ty C phn u t v Pht trin th Si
ng. Giao dch ny lm tng t l biu quyt ca Tp on trong Cng ty Si ng ln 79%.
Trong thng 11 v 12 nm 2012, Tp on mua thm 22,93% c phn trong Cng ty C phn u t v Thng mi PFV. Giao
dch ny lm tng t l biu quyt ca Tp on trong Cng ty PFV ln 97,34%.
Cng trong thng 12 nm 2012, Tp on cng mua 60 triu c phn, tng ng vi 40% quyn biu quyt trong Cng ty
C phn u t Xy dng i An, v qua Cng ty i An tr thnh cng ty lin kt ca Tp on.
Ng Nguyt Hng
Ngi lp
L Th Thu Thy
Tng Gim c
133
THUYT MINH
Hot ng lin tc
Doanh thu cho thu
Doanh thu chuyn nhng bt ng sn
Doanh thu cung cp dch v du lch v lm p
Doanh thu cung cp dch v bnh vin
Doanh thu
Gi vn hng bn v cung cp dch v
Li nhun gp
L t vic nh gi li bt ng sn u t hon thnh
Li t vic nh gi li bt ng sn u t d dang
Thu nhp hot ng khc
Chi ph bn hng
Chi ph qun l doanh nghip
Chi ph hot ng khc
Thu nhp t hot ng kinh doanh
Thu nhp ti chnh
Chi ph ti chnh
Li/(l) thun ca cng c n ti chnh c ghi nhn theo gi
tr hp l thng qua li/l
Phn li t cng ty lin kt
16
17
11.1
11.2
11.3
11.4
34.2
2012
2011
1.237.281.739.856
3.914.459.086.960
1.197.295.016.612
147.590.588.627
959.142.290.550
1.370.908.248.542
-
6.496.626.432.055
(3.797.047.346.585)
2.330.050.539.092
(1.198.310.582.715)
2.699.579.085.470
(1.212.893.076.446)
2.770.379.492.780
484.417.266.967
(184.481.581.672)
(554.654.351.364)
(25.300.126.522)
1.131.739.956.377
(67.035.533.804)
2.804.496.288.844
256.484.869.116
(332.571.152.663)
(367.969.362.847)
(32.829.421.938)
3.977.046.709.213
815.380.140.679
(1.465.297.759.069)
403.819.108.910
3.392.315.643.085
1.333.102.758.518
(1.028.647.696.576)
(499.344.041.662)
18.885.781.241
568.335.847.996
12
3.749.833.980.974
(957.946.130.599)
3.765.762.511.361
(1.206.925.037.886)
2.791.887.850.375
2.558.837.473.475
n v tnh: VN
CH TIU
THUYT MINH
2012
2011
350.971.321.853
328.632.222.837
3.142.859.172.228
2.887.469.696.312
2.836.657.778.666
2.536.911.806.227
3.284
3.511
2.822
3.370
2.878
3.056
2.445
2.999
3.142.859.172.228
2.887.469.696.312
3.142.859.172.228
2.887.469.696.312
2.836.657.778.666
2.536.911.806.227
3.142.859.172.228
2.887.469.696.312
Hot ng b chm dt
28
Li nhun trong nm
Trong :
Li thuc v c ng ca cng ty m
306.201.393.562
13
ty m
Li nhun trong nm
13
306.201.393.562
350.557.890.085
350.557.890.085
135
THUYT MINH
2012
2011
TI SN
Nh ca v thit b
Ti sn v hnh
14
4.566.336.279.455
1.788.159.348.221
16
18.970.440.497.857
14.013.398.002.561
18
2.500.888.138.501
1.238.649.099.611
15
Bt ng sn u t hon thnh
Bt ng sn u t d dang
17
Xy dng c bn d dang
u t vo cng ty lin kt
Chi ph tr trc di hn
CH TIU
THUYT MINH
2012
2011
7.004.620.550.000
5.185.361.143.021
(2.414.808.389.668)
12.845.114.930
6.396.068.590.324
3.911.498.930.000
3.417.615.130.344
(720.199.415.986)
7.845.114.930
8.061.814.440.493
Vn thuc cc c ng ca cng ty m
Li ch c ng khng nm quyn kim sot
16.184.087.008.607
112.545.448.550
14.678.574.199.781
2.021.848.714.277
Tng vn ch s hu
16.296.632.457.157
16.700.422.914.058
17.018.765.317.897
268.449.266.338
173.137.176.207
3.988.475.225.389
439.489.152
5.387.424.733.308
134.639.788.668
60.571.591.752
3.634.172.647.470
2.158.436.757
21.449.266.474.983
9.218.967.197.955
34.1
34.2
3.025.514.852.954
1.189.512.480.275
4.583.023.902.657
111.732.260
32
1.704.259.748.133
18.612.898.901.956
538.965.024.622
13.463.703.718.816
40.368.076.210
67.457.304.638
7.321.086.302.911
250.047.955.686
310.332.346.998
115.030.837.787
97.863.546.034
6.145.687.211.382
211.982.169.448
783.398.937.353
32.521.477.969.761
25.939.767.080.359
Tng n phi tr
53.970.744.444.744
35.158.734.278.314
TNG N PHI TR V VN CH S HU
70.267.376.901.901
51.859.157.192.372
N PHI TR V VN CH S HU
TI SN DI HN
n v tnh: VN
12.2
Cc ti sn ti chnh di hn khc
21
20
Tng ti sn di hn
813.057.867.848
6.776.742.787.303
1.227.402.299.376
132.655.441.724
376.677.552.479
169.407.501.624
8.716.512.565.062
844.388.738.199
80.995.093.810
217.993.400.369
1.720.384.730.275
1.378.266.649.435
37.084.585.594.818
28.447.770.398.892
22.116.466.117.982
12.027.140.416.200
2.106.084.921.169
2.041.076.551.047
TI SN NGN HN
Hng tn kho
23
24
22
40
qua li/l
1.155.170.676.923
21.419.856.000
256.344.430.122
1.009.452.124.585
3.830.771.549.791
3.291.708.220.004
Tng ti sn ngn hn
33.182.791.307.083
23.411.386.793.480
TNG TI SN
70.267.376.901.901
51.859.157.192.372
Cc khon u t ngn hn
Tin v tng ng tin
25
26
27
2.050.611.452.577
1.616.855.174.935
N DI HN
Cc khon vay v n chu li
Cc khon t cc di hn ca khch hng
Doanh thu cha thc hin di hn
Thu thu nhp hon li phi tr
Cc khon n di hn khc
36.1
36.2
35
31
33
12.2
1.542.780.441.335
285.411.557.706
VN CH S HU
Vn iu l gp
Thng d vn c phn
C phiu qu
Qu khc
Li nhun gi li
2.011.156.020.347
1.231.728.589.840
N NGN HN
Cc khon vay v n chu li
N phi tr ti chnh c ghi nhn theo gi tr hp l thng
qua li/l
Phi tr ngi bn
Cc khon t cc ngn hn v thanh ton theo hp ng
ca khch hng
Phi tr cc bn lin quan
Doanh thu cha thc hin ngn hn
Chi ph trch trc
Thu thu nhp doanh nghip phi np
Cc khon n ngn hn khc
40
33
29
12.1
30
137
THUYT MINH
2012
2011
n v tnh: VN
CH TIU
THUYT MINH
2012
2011
2.272.034.145.383
(2.921.880.550.078)
(1.237.044.601.500)
(3.357.448.555.556)
2.170.970.555.556
(1.550.000.000.000)
3.114.080.252.864
798.153.571.786
207.235.846.450
(1.466.116.187.035)
(316.359.158.903)
(1.033.825.000.000)
800.000.000.000
(700.000.000.000)
1.106.419.943.518
1.246.756.815.786
1.949.485.000.000
868.351.572.675
22.227.863.252
1.099.481.278.073
861.951.861.434
-
2.128.929.254.382
1.805.545.399.323
1.133.344.359.000
282.413.000.000
(5.009.116.876.000)
13.708.303.304.616
(7.412.562.003.299)
(2.341.608.899.245)
(71.035.327.899)
274.487.652.842
(3.197.651.000.000)
2.868.261.067.533
(3.186.066.741.944)
(1.192.631.581.884)
(2.146.068.000.765)
289.737.557.173
(6.579.668.604.218)
385.126.585.095
(250.818.279.165)
1.231.728.589.840
-
1.482.546.869.005
-
1.616.855.174.935
1.231.728.589.840
HOT NG U T
28
14,15
34.2
9
16,17
12.1
3.749.833.980.974
3.765.762.511.361
397.087.555.515
447.304.724.392
4.146.921.536.489
4.213.067.235.753
340.166.566.062
4.065.415.576
(3.763.603.143)
(362.747.153.806)
(393.757.169.880)
23.612.388.366
1.362.829.333
26.908.645.760
7.393.740.333
(102.847.706.215)
15.384.826.995
(604.523.380.228)
(403.819.108.910)
499.344.041.662
(32.292.038.837)
56.865.090.655
183.927.464.873
(753.816.756.152)
1.097.254.164.113
(18.885.781.241)
(1.557.486.416.334)
42.705.849.949
(785.058.983.719)
860.541.528.004
(568.335.847.996)
(2.737.460.755.040)
(329.889.081.915)
516.060.983.619
(7.135.403.508.962)
4.195.514.168.495
(170.013.678.377)
44.048.608.456
(898.948.679.962)
(4.364.830.317.223)
8.655.475.969.647
(151.452.332.447)
(35.438.919.637)
(1.030.085.134.846)
(2.033.540.226.460)
4.523.304.925.730
HOT NG TI CHNH
Tin thu do ti pht hnh c phiu qu
Nhn vn gp ca c ng khng nm quyn kim sot
Tin chi mua thm c phn trong cc cng ty con hin hu
Tin thu t pht hnh tri phiu v i vay
Tr n vay
Tr li vay
C tc tr cho c ng ca cng ty m
27
139
BNG SO SNH KT QU KINH DOANH HP NHT HCH TON THEO VAS V IFRS 2012
n v tnh: VN
TT
DIN GII
II
iu chnh li bn vn phng, 1 phn tng hm ti Vincom Center B Triu v 1 phn khu trung
tm thng mi ti Vincom Center A TP. H Ch Minh
Doanh thu ti chnh pht sinh t vic ghi nhn tri phiu pht hnh trong nc theo gi tr chit
tnh
Doanh thu ti chnh pht sinh t vic ghi nhn cc khon cho vay/t cc/phi thu theo gi tr chit
tnh
Chi ph ti chnh pht sinh t vic ghi nhn khon vay chuyn i theo gi tr chit tnh
Chi ph ti chnh pht sinh t vic ghi nhn tri phiu chuyn i theo gi tr chit tnh
Chi ph pht sinh t vic ghi nhn cc khon u t c phiu theo gi tr th trng
10
11
12
III
TNG CNG
1.846.667.924.525
11.438.800.060
(680.341.245.525)
1.557.486.416.335
403.819.108.910
9.599.801.474
18.952.044.982
(51.380.620.523)
(114.691.745.597)
(23.043.322.995)
1.443.302.719
(429.173.692.972)
6.726.114.975
13.957.708.775
139.635.839.484
426.042.633.583
6.300.454.259
(580.350.243)
2. Best Villa Development (Vietnam - Vincom Village) - South East Asia Property Awards 2012
3.142.859.172.228
141