Céng ty Cé phan Dau tv Nam Long Béo co tai chinh hop nhat Cho nm tai chinh két thiic ngay 31 thang 12 nam 2019 ZEUSCéng ty Cé phan Dau tu Nam Long myc Luc. ‘Thong tin chung Bao cdo clla Ban Téng Giam abc Bao co kiém toan dgc lap Bang cn adi ké oan hop nhdt Bao cdo k&t qua hoat déng kinh doanh hep nhat Bao céo Iu chuyén tién t® hop nhat Thuyét minh béo cdo tai chinh hop nhét Trang 1-2 4-5 6-8 10-14 12-50Céng ty Cé phan Bau tu Nam Long THONG TIN CHUNG CONG TY Cong ty Cb phan Bau tw Nam Long ("Cong ty") la mot céng ty 6 phan duroc thanh lap theo Luat Doanh nghiép ciia Viét Nam theo Gidy Chrng nhan Dang ky Kinh doanh s6 4103004194, do Sé Ké hhoach va Bau tur Thanh phé Hd Chi Minh ("SKHDT) cp ngay 27 théng 12 n&m 2005, va theo Gidy ‘Chitng nhan Bang ky Kinh doanh didu chinh lan thi 21 vao ngay 23 thang 10 nam 2019. Cé phigu cita Cong ty duoc niém yét tai SO Giao dich Ching khodn Thanh phd Hd Chi Minh ('SGDCK HCM") véi ma NLG theo Quyét dinh 86 14/2013/Q-SGDHCM do SGDCK HEM cp ngay 25 thang 1 nam 2013, ao ngay 31 thang 12 n&m 2019, Céng ty c6 mudi bdn cong ty con tryc tiép, bén céng ty con gién tiép, mot cong ty lin két va hal cng ty én doanh voi chi tiét nhur sau: Cong ty Dia dim Nganh nghé Ty I6 s6 how inh doanh va bidu quyét (%) Cong ty con Céng ty Cé phan Nam Long VCD Tinh Long An Xay dung va bat dong sén 99,91 Cong ty Cé phin B4t Bong Sén Nguyén Son Tp. HO Chi Minh (Nguyen Son”) (TPHCM") Bat dong san 87,33 Cong ty Cé phan ©4u tw Nam Phan TPHCM ay dung va bat dong san 100 ‘Cong ty TNHH Paragon Bai Phuée TPHCM Bat dong san 100 Cong ty Cé phan Phat trién Can ho Xay dung va Nam Lor TPHCM bat dong san 99,87 Cong ty Cé phan Nam Long - Hang Phat Xay dyng va Tp. Can Th bat dong san 99,98 Cong ty TNHH NLG ~ NNR ~ HR Ful (") TPHCM Xay dung va bat dong san 50,00 Cong ty TNHH NNH Kikyo Flora (*) TPHCM Bat dong san 50,00 Cong ty TNHH NNH Kikyo Valora (7) TPHCM Bat dong san 50,00 Cong ty TNHH Bau ty va Kinh doanh Bat dong san Nguyén Phiic TPHCM Bat déng san 400 Cong ty TNHH Mot Thanh Vien Bau ty Xay dyng va. ay dung Phat trin Nam Khang TPHCM bat aong sn 100 Cong ty Cé phan Tu van Thiét ké va Xay dung Nam Vien TPHOM Dich w 81,25, Céng ty TNHH Kinh doanh Vat liéu Xay dung Kinh doanh thong ‘Nam Khang TPHCM mal vat ligu xay ding 100 Cong ty Cé phan 6D (‘6D") TPHCM Xay dung va bat dong san 76,03 Céng ty TNHH Mét Thanh Vin San giao dich ‘San giao dich B4t dong san Nam Long TPHCM bat dong sén 100 (Cong ty TNHH MTV Dich vy Nam Long TPHCM Dich vy va xay tép 100 Céng ty TNHH Mét Thanh Vién Dich vy Van tai Nam Long TPHCM Dich vy van tai 100 Cong ty TNHH MTV Quan ly va Khai thac xay dung va Bat Bong San Nam Long TPRHCM bat dong san 400 Céng ty lién doanh ‘Cong ty CB phan NNH Mizuki (‘NH Mizuki) TPHCM BAt dong sn 50,00 ‘Cong ty Cé phan Southgate ("Southgate") TPHCM, Bat dong san 50,00 Cong ty lién két Cong ty TNHH Anabuki NL Housing Service Viet Nam TPHCM Bat dong san 30,59 (1) Cong ty ndm git hon 50% quyén biéu quyét trong cac cong ty nay.Céng ty Cd phan Bau tu Nam Long THONG TIN CHUNG (tiép theo) CONG TY (tiép theo) Hoat dong chinh trong nam hign tai ca Gong ty va cde cong ty con (*Nhém Cong ty’) la xay dung ‘c6ng nghiép va dan dung; stra chia nha & va trang tri noi thdt; kinh doanh nha 6 (xay dung, siva chita nha d8 ban hoac cho thué); xay dwg cdu diong bén cng; san lap mat bang; thi cong xay ‘dung hé théng cap thoat nuvéc; lap dat va sita chia he théng dién du6i 35KV; dich vu mei giéi nha At; khai thac, mua ban vat liéu xay dung; dau tur xay dung va kinh doanh khu d6 thi; dau tu xy ‘dung va kinh doanh két cdu ha ting khu cSng nghigp, khu cong nghé cao, dau tu xay dung, kinh doanh, quan ly, khai thac, cho thué céng trinh: cao éc van phdng, siéu thi, trudng hoc, bé boi khach san, nha hang, san golf, khu thé duc thé thao, khu du lich nghi mat (Khong hoat dong tai '56); dich vy tw vn quan ly dy’ én; thdm tra thiét ké: dich vu mai gioi bat dong san; dich vy dinh gia bat dong san; dich vy san giao dich bat dong san; dich vy tw van bat dong san; dich vy dau gia bat dong sain; dich vy quang cao bt dong san; dich vu quain ly bat dong san. Cong ty 06 try so chinh tai Lau 11, Toa nha Capital Tower, S6 6, Duong Nguyén Khe Vién, Phung Tan Phd, Quan 7, Thanh phé HB Chi Minh, Viet Nam va mét chi nhanh tai Thanh phd Can Tho, Viet Nam. HOI DONG QUAN TRI Cac thanh vién Hoi déng Quai tri trong nm va vao ngay lap bao odo nay nhu sau: ‘Ong Nguyen Xuan Quang Chi tich ‘Ong Trén Thanh Phong Phé chi tich ‘Ong Lai Von Hon ‘Thanh vign Ong Bui Dire Khang Thanh vien ‘Ong Chad Ryan Ovel ‘Thanh vien ‘Ong Ziang Tony Ngo ‘Thanh vien ‘Ong Ngian Siew Siong Thanh vien Ong Cao Tén Thach ‘Thanh vien ‘Ong Linson Lim Soon Kooi ‘Thanh vien TIEU BAN KIEM TOAN ‘Cac thanh vign Ban kiém soat trong nam va vao ngay lap bdo cdo nay nhu sau Ong Ziang Tony Ngo Trwéng Tibu ban ‘Ong Nguyén Xuan Quang ‘Thanh vign 6ng Trin Thanh Phong Thanh vien ‘Ong Cao Tan Thach Thanh vier ‘Ong Bui Bite Khang Thanh vien ‘Ong Linson Lim Soon Kooi Thanh vien Ba Nguyén Luu Tuyén Thanh vien ‘Ong Dang Héng Tan Thanh vien BAN TONG GIAM 86C ‘Cac thanh vign Ban Téng Giam déc trong nm va vao ngay lap béo edo nay nhu sau: ‘Ong Chu Chee Kwang Téng Giam dbo ‘Ong Chau Quang Phuc Giam d6c Tai chinh NGUO1 DAI DIEN THEO PHAP LUAT Nauei dai dign theo php luat cia Céng ty trong nam va vao ngay lap bao cdo nay Ié Ong Nguyén Xuan Quang, ‘Ong Chu Chee Kwang dure Ong Nguyén Xuan Quang dy quyan kj bao cdo tai chinh hop nhat kem theo cho nam tai chinh kat thac ngay 31 thang 12 nam 2019. KIEM TOAN VIEN Cong ty Trach nhigm Hau han Emst & Young Viet Nam la cOng ty kiém ton cho Céng ty.Céng ty Cé phan Bau tu Nam Long BAO CAO CUA BAN TONG GIAM BOC. Ban Téng Gidm dc Cong ty Cé phan Bau tu Nam Long (‘Cong ty") han hanh trinh bay béo cdo nay va bao cdo tai chinh hop nhét clla Céng ty va cac céng ty con (Nom Céng ty") cho nam tai chinh két thac ngay 31 thang 12 nam 2019, TRACH NHIEM CUA BAN TONG GIAM BOC 201 VOI BAO CAO TAI CHINH HOP NHAT Ban Téng Giém déc chiu tréch nhiém dam bao bao cao tai chinh hyp nhdt cho nam tai chinh phan nh trung thyc va hop Ij tinh hinh tai chinh hop nhat, két qua hoat déng kinh doanh hop nhat va tinh hinh luu chuy&n tién t@ hgp nhat ctia Nném Céng ty trong nam. Trong qua trinh lp bao cdo tai chinh hop nhat nay, Ban Téng Giam déc can phai; > Iya chon oc chinh sach ké ton thich hop va ép dung cdc chinh sach nay mot cach nhét quan; thyc hign cdc danh gia va wée tinh mot cach hop I va than trong; > néu r6 céc chun myc ké toan ap dung cho Nhém Cong ty 6 duge tuan thil hay khong va tat c& nhiing sai léch trong yéu so v6i nhGng chun myc nay 48 dug trinh bay va giai thich trong bdo cdo tai chinh hop nhét; va » lap bao co tai chinh hop nhét trén co sé nguyén tac hoat dng lién tyc trix trong hop khong thé cho rang Nhém Céng ty sé tiép tuc hoat dong. Ban Téng Gidm déc chiu trach nhiém dam bao vic cdc sé sach ké toan thich hop duge luu gitr dé phan nh tinh hinh tai chinh hop nhdt cla Nhom Cong ty, voi mize do chinh xac hep Wy, tal bat ky thai diém nao va dam bao rang cdc s6 sach ké todn tuan thi voi ché dO ké toan 4a duoc 4p dung. Ban Téng Giam déc cting chiu tréch nhigm vé viéc quan ly cc tai san eta Nhom Cong ty va do do phai thy hién c4c bién phdp thich hgp dé ngain chan va phat hién c4c hanh vi gian lan va nhéng vi pham khac. Ban Téng Gidm déc cam két ring Nhém Cong ty da tuan thi nhimg yéu cdu néu trén trong viée lap bdo cao tai chinh hop nhat kém theo. CONG BO CUA BAN TONG GIAM BOC ‘Theo ¥ kién cla Ban Téng Giam 6c, bao céo tai chinh hep nhét kém theo 64 phan anh trung the va hgp I tinh hinh tai chinh hop nhat ciia Nhém Cong ty vao ngay 31 thang 12 nam 2019, ket qua hoat déng kinh doanh hgp nhat va tinh hinh lu chuyén tién t& hop nhét cho nam tai chinh két thc cling ngay phi hyp voi cac Chuan mu Ké toan Viét Nam, Ché 46 ké todn doanh nghiép Viét Nam va cdc quy dinh php If co lién quan dén viec lap va trinh bay bdo co t hop nha ‘Chu Chee Kwand es Glam aéc. ‘Thanh phd H8 Chi Minh, Vigt Nam Ngay 11 thang 3 nam 2020 me veost Young Vietnam Limited Tek +8428 3026 5252 20tn Floor Bterco Financial Tower Fax: #84 28 3824 5250 2 Hal Tew Street, Ostet b evcom Bulking better Ho hi Minn Clty, 5.R. of Vitam 88 ham cibu: 60755065/21247068-HN BAO CAO KIEM TOAN BOC LAP Kinh givi: Quy Cé déng va Hoi déng Quan tri Céng ty Cé phan Dau tw Nam Long ‘Ching t6i a8 kim ton bao cdo tai chinh hop nhdt kém theo cla Céng ty Cé phan Dau tu Nam Long (/Cong ty’) va cdc cong ty con (sau day goi chung la "Nhém Cong ty"), duge tap ngay 11 thang 3 nam 2020 va durge trinh bay tr trang 6 dén trang 50, bao gdm bang can déi ké toan hop nhat vao ngay 31 thang 12 ndm 2019, bao cdo két qua hoat dong kinh doanh hyp nhat va bao cao lu chuyén tién te hop nha cho nim tai chinh két thc cing ngay va cc thuyét minh bao céo tai chinh hep nh&t kém theo. Trach nhiém cia Ban Téng Glam adc Ban Tdng Gidm déc Cong ty chiu trach nhiém v8 vigc lap va trinh bay trung thyc va hyp Wy bao cdo tai chinh hop nhat ctia Nhémn Cong ty theo cdo Chuan murc ké toan Viét Nam, Ché dé ké toan doanh ighigp Viet Nam va cdc quy dinh pha ly c6 lign quan dén viéc lap va trinh bay bao cao tai chinh hop nhat va chiu trach nhiém vé kiém soat noi bo ma Ban Téng Gidm déc xac dinh la cdn thiét 48 dam bag cho we lp va tin bay bao cd tl chinh hp mht ng ob sa st og yéu do gian lan hodic nha tn. Trach nhigm cia Kiém toan vién ‘Trach nhiém cia ching t0i la dura ra y kién v8 bao cdo tai chinh hop nhdt dya trén két qua cila cude kiém ton. Ching t0i da tién hanh kiém ton theo céc Chun mu kiém toan Viét Nam. Cac chuan muc nay yéu cu chiing t6i tuan tha chudn myc va c&c quy dinn vé dao dire nghé nghigp, lap ké hoach va thre hién cudc kiém toan 48 dat duoc sy dam bao hgp ly vé vigc ligu bao cao tai chinh hgp hat cla Nhom Céng ty c@ cén sai s6t trong yéu hay khéng. Céng viéc kiém toan bao gdm thyc hign ode thi tue nh&m thu thap cdc bang ching kiém toan vé ac 6 ligu va thuyét minh tren bao co tal chinh hop nhdt. Cac thd tuc kiém toan duge lia chon diya trén xét doan cila kiém toan vién, bao gdm danh gia rii ro c6 sai sét trong yéu trong bao cdo tai chinh hop mnhat do gian lan hoe nhdm ‘in. Khi thyee hién danh gia cdc ri ro nay, kiém toan vin Ga xem xét kiém sodt noi bé cia Nném Cong ty lién quan dén viéc lap va trinh bay béo cdo tai chinh hop nat trung thyc, hp iy nham thiét ké cdc thd tuc kiém toan phi hep voi tinh hinh thye té, tuy nhién khong nh&m muc dich dua ra f kién vé higu qua ota kiém soat ndi bg otia Nhom Céng ty. Céng viee kiém toan cting bao gdm danh gid tinh thich hop cia céc chinh sch ké toan dug ap dung va tinh hep ly cia cac uéc tinh ké toan elia Ban Téng Gidm déc cing nhw danh gia viéc tinh bay tong thé béo cdo tai chinh hop nhat. ‘Chiing 16i tin tuéng rang ode bang ching kiém toan ma chung toi da thu thap duge la day dd va thich hgp 48 lam co s3 cho y kién kiém toan cia ching ti.EY Bulging better ‘working world ¥ kién cua Kiém toan vién Theo y kién cila chting t0i, béo céo tai chinh hgp nhSt dé phan én trung thyc va hgp If, trén cdc khia canh trong yéu, tinh hinh fai chinh hop nhat cia Nhém Cong ty vo ngay 31 thang 12 nam 2019, ‘cng nhur két qua hoat déng kinh doanh hgp nhdt va tinh hinh Izu chuyén tién té hop nbét cho nam tai chinh két thic cling ngay, ph hop voi cdc Chuan myc ké toan Vigt Nam, Ché dd ké toan doanh ge Vit Nam va. cae quy din papi in quan Quyét dinh sé 149/2001/QD-BTC ngay 31 thang 12 ném 2001 vé viéc ban hanh bin Chuan myc ké toan Viét Nam (Bot 1); > Quyét dinh s6 165/2002/QD-BTC ngay 31 thang 12 nam 2002 vé vige ban hanh sdu Chuan muec ké toan Vigt Nam (Bgt 2), > Quyét dinh s6 234/2003/QB-BTC ngay 30 thang 12 nam 2003 vé vige ban hanh séu Chuan myc ké toan Viét Nam (Bot 3), > Quyét dinh s6 12/2005/Q8-BTC ngay 15 thang 2 ném 2005 va viéc ban hanh sau ‘Chuan murc ké toan Viet Nam (Dot 4); va. > Quyét dinh s6 100/2005/QD-BTC ngay 28 thang 12 nam 2005 vé viéc ban hanh bén ‘Chudn murc ké toan Viet Nam (Bot 5). ‘Theo 46, bang can G6i ké todn hop nhdt, béo cAo kAt qua hoat déng kinh doanh hyp nhat, bbéo cdo luu chuyén tién te hop nhét va cdc thuyét minh bao edo tai chinh hep nhat voc trinh bay kem theo va viéc sir dung bao céo nay kh6ng danh cho cac d6i tong khong dvoc ‘cung cép cdc théng tin vé céc thd tuc va nguy€n tc va thong Ié ké toan tai Viet Nam va hon na khéng duge chi dinh trinh bay tinh hinh tai chinh, Két qua hoat dong kinh doanh va luu cchuyén tin 18 clia Nom Céng ty theo céc nguyén tac va théng 1é ké toan dec chap nhan rong rai 6 cc nu6c va lan thé khéc ngoai Vist Nam. Hinh thire 56 ké toan p dung Hinh thire 86 ké tozn duoc ap dung clia Nném Cong ty la Nhat ky chung. Ky ké toan nam ‘ky ké ton nam cla Nhém Cong ty 4p dung cho vigc lap béo céo tai chinh hop nhat bat dau tir ngay 1 thang 1 va két thie ngay 31 thang 12, 8Céng ty Cé phan Dau tu Nam Long B03-DN/HN ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 nm 2019 va cho nam tdi chinh két thic cing ngay 2 24 25 at 3.2 CO SO TRINH BAY (tiép theo) Bon vj tién t§ str dung trong ké tosn Bao c4o tai chinh hop nhdt durgc lap bing Gon vi tién t8 sir dung trong ké todn cia Nhom (Céng ty 1a VND. Cos hop nhat Bao cdo tai chinh hyp nhdt bao gdm bao céo tai chinh cla Cong ty me va céc cong ty con ccho nim tai chinh két thic ngay 31 thang 12 nam 2019. Cc cong ty con dugc hop nhat toan bo Ké tir ngay mua, la ngay Nhom Cong ty thyc sy nnd quyén kiém soat cing ty con, va tiép tuc dugc hop nhat cho dén ngay Nhém Céng ty thy sy chdm dirt quyén kiém soat d6i voi cong ty con. Cac béo cdo tai chinh eta cong ty me va cdc céng ty con sir dung 48 hop nhdt duro lap cho cling mdt ky ké todn va duc ap dung céc chinh sach ké tozin mot cach théng nhat. 'S6 du cc tai Khodn trén bang cn 661 ké toan gira cac don vi trong cing Nhém Cong ty, ccéc khoan thu nhap va chi phi, cdc Khodn Iai hod 15 noi bo chwa thuc hign phat sinh tir o&¢ giao dich nay dugc loai tr hoan toan. Ligi {ch cba cdc 8 dong khong kiém soat Ia phan Igi ich trong Idi, hodic 18, va trong tai san thudn ota cong ty con Khong dug rnd git di Nom Céng ty va dugc trinh bay riang biet trén bo cdo kat qua hoat dong kinh doanh hop nhat va duoc trinh bay chung véi phan von chi so hifu cia céc c6 dong cia céng ty me trong phan vn chi so hitu trén bang can d6i k& toan hop nha Anh huéng do céc thay d6i trong ty 16 sé hiru céng ty con ma khéng lam mat quyén kiém soat dug hach toan vao igi nhuan sau thué chua phan phi TOM TAT CAC CHINH SACH KE TOAN CHU YEU Tién va cdc khoan turong durong tién Tién va cdc khodn tong dvong tin bao gdm tién mat tai qui, tién girl ngan hang, cdc khoan du tur ngan han c6 thoi han g6c khong qué ba (3) thang, c6 tinh thanh Khon cao ob kha ning chuyén 61 dé dang thanh cdc lweng tién xac dinh va khéng c6 nhigu rui ro trong cchuyén di thanh tin, Hang tén kho Hang tén kho Ia cdc du’ 4n phat tidn ciia Nhém Gong ty dang trong giai dogn sn xuét kinh doanh dé dang va chai yéu bao gdm cac can ho, nha phé va bist thy dang xay dung 48 ban va dat char ban. Cain hd, nha phd va biet thy dang xay dung a8 ban duge ghi nhan theo gi thdp hon gitra gid thanh va gid tri thudn c6 thé thuc hién duoc. Gia thanh bao gm cac chi phi lign quan tryc tiép dén vige xay dug va phat trién c&n ho, nha phé va biét thy bao gém ca chi phi di vay. Gid tr thudn od thé thyc hién duge bao gdm gia ban hién hain try di chi phi wée tfnh 4 hoan thanh céin h6, nha phé va biét thy, céc chi phi ban hang va tiép thj wée tinh. ‘B&t dai. cho xay dyng can hd, nha phd va biét thy a8 ban Guge trinh bay trong myc “Hang tn kho" theo gid thap hon gitra gia géc va gid tri thuan cé thé thu hién dures. Gia géc bao ‘gdm cae chi phi lién quan tryc tiép dén vigc mua quyén sir dung dét, dn ba gidi téa, san ip mat bang va thi cong ha tang. Gia tri thuan o6 thé thyc hién dug bao gbm gia ban hién fran trer di chi phi thanh ty wée tinh, Du phang gidm gid hang tén kho Dy phdng gidm gid hang t8n kho dug trich lap cho phan gid tri dur kién bj tan that do ede khodn suy gidm trong gia tri c6 th8 xy ra d6i voi hang tn kho khac thudc quy8n sé hou iia Nhom Cong ty dya trén bang ching hop ly vé su suy gidm gié tr tai ngay két thic ky ké toan nam. 86 tng hoac gidm khodn dy phdng giém gié hang tin kho dug hach todn vo gid von hang ban trong bao co tai chinh hop nat. 14Céng ty Cé phan Bau tu Nam Long BO9-DN/HN ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 ndm 2019 va cho ndm tai chinh két thic cung ngay 3. 3.3 34 3.5 ‘TOM TAT CAG CHINH SACH KE TOAN CHU YEU (tép theo) (Cac khodn phal thy Cac khon phai thu duoc trinh bay trén bao céo tai chinh hop nhat theo gid tri ghi s8 cdc kkhoan phai thu tir Khéch hang va phai thu khéc sau Khi on trir cac khon dy phong duge lap cho c&c khodin phai thu khé di Dw phéng ng phai thu kh6 dai thé hign phan gid tr ctia céc Khon phai thu ma Nhém C6ng ty du kién khong 6 kha néng thu hdi tal ngay kat thac ky ké toan nm. Tang hoc giam du tai khoan dy phdng durgc hach toan vao chi phi quan ly doanh nghiép trén béo cdo két ua hoat déng kinh doanh hop nhat. Tai san oé dinh Tai san c6 dinh hiu hinh va tai sn c6 dinh vo hinh duge thé hign theo nguyén gid trer di gia tr] khdu hao va hao man Idy ké. pug oi ta in 6 dinh hu hinh bao gém gid mua va nhting chi phi cé lién quan tryc tiép d&n vide dua tai san vao sn sang hoat dong nhu dy kién. Cae chi phi mua sm, nang c4p va adi mdi tal san cd dinh urge vén héa va chi phi bao tri, sita chia dug tinh vao bao cao két qua hoat déng kinh doanh hop nhat khi phat sinh. 1 ta adn drge ban hay than if, ode kent hoBe 18 phat sinh do thanh fy tai san (la phan chénh lech gitra tién thu thuan tir viée ban tal sain voi gia tr] cOn lai ctia tal san) duge hhach toan vao bao cdo két qua hoat déng kinh doanh hep nhat. Quyén sir dung aét ‘Quyén sir dung dat dugc ghi nhan nhu tai san vo hinh khi Nném Cong ty nam gilt dat nay <8 sir dung trong san xuét, kinh doanh cung cp dich vu hogc cho cdc d6i tueng khac thé va Nhém céng ty doc cdp gidy chimg nhan quyén sir dung d&t Nguyén gia quyén sir dung a&t bao gdm tét c& nh@ng chi phi cé lign quan tryc tiép dn viéc dua dat vao trang thai s&n sang 48 str dung, Quyén str dyng At voi thei gian str dung khéng thdi han thi khong khdu hao. Tién thué dat tra truré¢ cho cac hop déng thué dat cb higu lye trrée nam 2003 va duo cp Gidy cheng nhan quyén sir dung dat dugc ghi nhan la tai san 06 dinh v6 hinh theo quy éinh cia Thong tw s6 45/2013/TT-BTC do BO Tai chinh ban hanh vao ngy 25 thang 4 ném 2013 hugng dan ché do quan Wy, sir dung va trich khdu hao tai sin cd dinh ("Thong tu 45") Quyén sir dung dét due Khdu trir diya trén thot gian sir dung h@u Ich, ngoal tre quyén sty dung d&t cé thé’ gian str dung v6 thé’ han thi khéng due khau tri Thué tai sn Trong truéng hop Nhém Céng ty la bén ci thué ‘Cac khoan tién thué theo hop déng thué hoat dong duc hach toan vao bao cao két qua hoat dng kinh doanh hyp nhat theo phuong phdp diréng thang trong thoi han cia hop ng thus. Trong trudng hop Nhém Cong ty la ben cho thue ‘Tai sn theo hop dBng cho thué hoat dong durge ghi nhan ia bat dong san dau tu trén bang can 8i ké toan hop nhdt. Chi phi tye tgp ban du dé thuong thdo théa thuan cho thué hoat dong durge ghi nhan vao bao cdo két qua hoat dong Kinh doanh hep nhét kh phat sinh, ‘Thu nhap tr tign cho thué dg hach togn vao bdo cdo két qué hoat déng kinh doanh hep nhat theo phuong phap dung thang trong thé gian cho thu. 15 iy.Céng ty Cé phan Bau tu Nam Long BO9-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tip theo) vao ngay 31 thang 12 ndm 2019 va cho nam t8i chinh két thiic euing ngay 3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (\iép theo) 3.6 Khéu hao va hao mon Khdu hao tai sn c6 dinh hdu hinh va hao mén t&i sn ¢6 dinh vo hinh dugc trich theo phwong phap khdu hao duéng thang trong suét théi gian hu dung use tinh ca cdc ta san nh sau Nha cira, vat ki6n tric 25-47 nim May moe, thiét bj 5-12 nam Phuong tign van tal 6-8 nam ‘Thiét bi van phong 3-8nam Phan mdm vitinh, 3-5nam Quyén st dung dat 47 nm Tal san khéc 3-5 nm 3.7 Bat dong san dau te Bat dong san dau tv duge thé hién theo nguyén gia bao gém cdc chi phi giao dich lien quan ‘rir di gid tri kh hao va hao mn Idy k8. ‘Cac khoan chi phi lién quan aén bat dong san dau tw phat sinh sau ghi nhan ban ddu dugc hach todn vao gia tri cén lai cia bAt dng san @du tu khi Nhém Cong ty cé kha nang thu dug cc Igi ich kinh té trong tong lai nhidu hon mirc hoat dong duoc danh gid ban dau cia bat dong sén dau te do, khdu hao va hao mén bat déng san du tu duc trich theo phuong phép khéu hao duéng thang trong suét thoi glan hu dung woe tinh ola cdc bat dong san nhw sau: ra clva, vat kién trac 6-47 nam Quyén si dung dat 47 nam Bat dong san du ty khéng con duge trinh bay trong bang cén di ké todn hop nhét sau khi da ban hoa sau Khi bat dong san dau ty 4a khéng con duge str dung va xét thay khong thu durge loi Ich kinh té trong tong lai tir vide than ly bt déng sén dau ty d6. Chénh lech gia tién thu thuan tir vige ban tai san v6i gia tri cdn lal cla bat dong san dau ty dure ghi mnhan vao bdo cao két qua hoat déng kinh doanh hop nhat trong ky thanh Wy. Viée chuyén tir bat dong san chil sé hiru sé dung hodc hang tén kho thanh bat déng san au tu chi khi cb sur thay adi vB myc dich si dyng nhu truéng hop chil s& hry chém det st dung tai san d6 va bat dau cho bén khéc thué hoat déng hod khi ét thiic giai doan xay dung. Viée chuyén tiv bat Gong sn dau tw sang bat déng san chil sé hdu siv dung hay hang tin ho chi khi c6 sur thay déi v8 muc dich sir dung nhu céc tnréng hop chi shou bat dau str dung tai san nay hoac bat dau trién khai cho myc dich ban. Viéc chuyén tu bat «dong s2n du tu sang bat déng sn chil si hitu siy dung hoac hang tn kho kh6ng t&m thay Cong cy dung cy xudt ding vei gid tr l6n va duce sir dung trén mét nam; > Nha mau; va > Chi phi hoa hdng moi gid Hop nhdt kinh doanh va igi thé throng mai Hop nhdt kinh doanh duge hach ton theo phuong phap gia mua. Gia phi hop nhat kinh doanh bao gém gié tri hop Ij tai ngay dién ra trao d6i cla céc tai sn dem trao dBi, c5c khoan ng phai tré da phat sinh hode 4 thira nh&n va cdc cong cy vin do bén mua phat hanh 46 di ly quyén kiém soat bén bj mua va cdc chi phi lién quan truc tiép dén viéc hop inhdt kinh doanh. Tai s8n 68 mua, ng phailtré c6 thé xac dinh dug va nhing khoan ng tiém ‘tang phai génh chiu trong hop nhét kinh doanh ciia bén bi mua d&u ghi nhan theo gia tri hop ly tai ngay hop nhdt kinh doanh, Loi thé thuong mai phat sinh ty hop nhat kinh doanh duge ghi nhan ban dau theo gid géc, la phan chénh léch gitra gia phi hop nhét kinh doanh so véi véi phan sé hiu cia ben mua trong gid tr hop ly thuan cla tal san, ng phai tra 06 thé xac dinh durgc va cac khodin no tiém tang 8 ghi nhan, Néu gid phi hop nhét kinh doanh thép hom gié tri hop ly ota tai san than ‘eta ben bj mua, phan chénh Iéch 46 sé duo ghi nhan vao bao cdo két qua hoat déng kinh doanh hyp nhét. Sau khi ghi nhan ban @du, igi thé thuong mal duzgc xac dinh gia ti bang gid géc triv di gia tri phan bé ity ké. Loi thé thong mai dugc phén bé theo phuong phap Guéng thang trong thoi gian hou ich durge uc tinh t6i da la mudi (10) nam. Binh ky cong ‘ty:me phai danh gié t6n that loi thé thuong mai tai céng ty con, néu 6 bang chimng cho thay 86 Igi thé thurong mai bj tén that lon hon s6 phan bé hang n&m th! phan bd theo sé Iori thé thuong mai bj tén that ngay trong ky phat sinh vao bdo cao két qua hoat déng san xuat kinh doanh hgp nat (Cac khoan du ter ‘Bu tur vao cong ty ién Ket Céc khoan dau tw vao cdc c6ng ty lién két dugc hach toan theo phurong php vin chi sé hou. Cong ty lién két 1 cdc céng ty ma trong do Nhém Céng ty cd Anh huéng dang ké rnhung khéng phai l& cng ty con hay cong ty lién doanh cia Nhom Cong ty. Thong thuéng, Nhom Céng ty durge coi la c6 anh huéng dang ké néu sé hdu trén 20% quy8n bd phiéu & don vi nhan dau te, Theo phuong php vin chil sé hou, khoan dau tur duoc ghi nhan ban dau trén bang can éi ké toan hyp nhat theo gid gée, sau do duge diéu chinh theo nhdmng thay déi cua phan 86 hu cla Nhém C6ng ty trong tai sén thudn cia cOng ty én két sau khi mua. Loi thé thwong mai phat sinh duro phan anh trong gia tr) con lai cua khodn dau tw. Nom Cong ty kkhéng khéu hao lgi thé thong mai nay ma hang nam thyc hien danh gié xem loi th thuong mai ¢6 bi suy gidm gia tri hay khong. Bdo cdo két qué kinh doanh hop nhét phan anh phan s& hou cla Nhém Cong ty trong két qua hoat dong kinh doanh cia céng ty lién két sau khi mua, Phan 86 hGu cia nha dau tu trong loi nhugn (16) ciia cng ty tién Két sau khi mua duge phan anh trén bao odo két qué kinh doanh hop nhét va phan s& hiru cla nha Gu ter tron, thay déi sau khi mua otia c&c quy ca céng ty lién két duro ghi nhan vao cdc qui. Thay di ldy ké sau khi mua duoc didu chinh vao gia tri cdn lal cia khoan dau tur vao c6ng ty lin ket Co tre nig aurge ti cong ly kn kBt dine ohn tr vao Kron hr veo cng fy en et. 7Céng ty Cé phan Dau tu Nam Long B09-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tép theo) vvao ngay 31 thang 12 nam 2019 va cho nam tai chinh két thc cing ngay 3. an 342 3.13 ‘TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tip theo) Cac khodn dau tu (tiép theo) Bau tte vao cong ty lin Kt (tiép theo) Cac bdo céo tai chinh ola cong ty lién két duge lap cling ky véi cdc béo odo tai chinh hop hat ca Nhém Céng ty va si dung céc chinh séch ké toan nhat quan vei Nhém Cong ty Cac diéu chinh hgp nhat thich hgp 4 duoc ghi nhan a8 bao dam cdc chinh sach ké todn duge ap dung nht quan voi Nném Cong ty trong trzeng hgp can thi. au tur vao cong ty lién doanh Khoan du ty ciia Nhém Cong ty vao oo sé kinh doanh duge déng kiém soat duoc hach toan theo phyong php vén chi sé hiu. Theo phuong phap nay, khogn dau tu ciia Nhém ‘Céng ty vao lién doanh durec trinh bay trén bang can d6i ké toan hop nhat theo gia géc, sau 6 dugc didu chinh theo nhtng thay déi ciia phan sé htu clia Nhém Céng ty trong tai san thuan cla lién doanh. Bao cdo két qua hoat dong kinh doanh hop nhat phan anh phan so hau ca Nhom Cong ty trong két qua hoat dong kinh doanh cia ién doanh, Phan sé hou cla nha dau tu trong igi nhuan (18) cla lign doanh duvoc phan anh trén bso ‘cdo két qua kinh doanh hop nhét va phan sé hdu ca nha dau tu trong thay aéi sau khi lién doanh cia cdc quy cia lién doanh doc ghi nh&n vao qu. Thay ai ldy ké sau khi lién doanh duge diéu chinh vao gia tri con lai ctia Khoan dau tu vao céng ty lién doanh. Cé tire nhgn duge! Iai nhugn dugc chia tir lién doanh dugc cén trir vao gia tri khodn dau tw vao lien doanh. Bao co tai chinh cla lién doanh durgc lap cling ky v6i céc béo céo tai chinh cla Nnom Céng ty va sit dung cdc chinh sch ké toan nh&t quan voi Nhom Cdng ty. Cae éidu chinh nop nhat thich hgp 44 duec ghi nhan dé bao dam cae chinh sach ké todn dugc ap dung inhat quén voi Nhém Cong ty trong trréng hop cn thiét. ‘Bau tur gép vén vao don vi khéc ‘Bau tu gdp von vao don vi khac duge ghi nhan theo gid mua thyc 8. Due phong gidm gid tri cée khoén déu tur aép von Dy phong cho viéc gidm gia tri cia cdc khodin dau tw duoc lap khi cb bling chiing chdc chin cho thay o6 su uy gi oid ea cde khodn dau tu nay vao ngay ket thic kj ké toan, Tang hoae giém s6 dv tai khogn dy phong durge hach toan vao chi phi tai chinh otia doanh nghiép trén bo cdo két qué hoat dong kinh doanh hop nhat ‘du tu ném git’ dén ngay dao han ‘Cac khoan dau tu nm git én ngay dao han duge ghi nhan theo gia géc. Sau khi nhan ban dau, céc khodn dau tu nay duoc ghi nhan theo gid tri o6 thé thu hdl. Cac khoan suy slam gt cia khan ‘du tur néu phat sinh duvgc hach todn vao chi ph tai chinh trong bao ‘640 két qua hoat déng kinh doanh hop nhét va gidm trirtruc tiép gid tri dau te. Céc khoan phai tré va chi phi trich truée (Cae khodn phai tra va chi phi trich tre duoc ghi nhan cho s6 tién phai tr trong twong lai lian quan 6én hang héa va dich vu d4 nhan duoc khéng phy thudc vao viee Nhém Céng ty 4 nhan dugc héa don cila nha cung cp hay chua. Tro cdp thoi viée phai tra Tre cp thdl vigc cho nhan vién duge trich trwée va0 cubi mai ky bao cdo cho toan bo nguéi lao dong da lam vic tai Nhém Céng ty dec hon 12 thang cho dén ngay 31 thang 412 nm 2008 theo ty Ie mot nika mttc Iurong binh quan thang cho mdi nm lam vie tinh dén, ngay 31 thang 12 nam 2008 theo Luat Lao dong va cdc van ban huéng dn cé lién quan. Muc long binh quan thang dé tinh tro cap thdi viée sé dugc diéu chinh vao cudi mdi ky ‘bdo c&o theo mic Ivong binh quan cia séu thang gan nhét tinh dén thoi diém lap b4o céo. ‘Tang hoac gidm trong khoan trich tréc nay ngoai trir phan thanh toan thy t& cho ngudi lao déng sé durge ghi nhan vao bao c&o két qua hoat dong kinh doanh hop nhét. Khodn tro cp thoi vige trich trvoc nay dua sir dung 46 tra tre’ cp thdi viée cho nguoi lao ong khi cham dirt hop déng lao dong theo diéu 48 cia BO luat Lao dong. 18 Quy ddu tu phat trién Quy nay duoc trich lap nhdm phuc vu vige mé rong hot dong hodc dau tur chidu sau cia Nhém Céng ty. > Quy khédc thuge vén chi sé hitu Nguon kinh phi cho hoat dong kinh doanh, dy én bao gdm ngan sach hoat dong dv ibn, > Quy khen thuéng, phic igi Quy nay duge trich lap 48 khen thuéng, khuyén khich vat chét, dem lai Ioi {ch chung va néng cao phic Ii cho céng nhan vién, va dugc trinh bay nhy mot khoan pha tra tren bang can déi ké toan hop nha. 19Céng ty Cé phan Dau tu Nam Long BO9-DN/HN ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 nam 2019 va cho nam tai chinh két thi cung ngay 3. 347 3.18 ‘TOM TAT CAG CHINH SACH KE TOAN CHU YEU (tiép theo) Lai trén cé phiéu Lai co ban trén cS phiéu dug tinh bang cach chia Igi nhuan sau thué thudc vé cd dong so hdu cé phiéu phé thong cla Nhém cong ty (sau khi da diéu chinh cho vige trich lap quy khen thudng, phuc Igi) cho sé Iugng binh quan gia quyén cia sé 05 phigu phé thang dang lwu hanh trong nam. Lai sy gidm tren cd phiéu duge tinh bang cach chia igi nhuan hoac IS sau thué phan bd cho c6 déng sé hiru cé phiéu phd théng cla Nhém céng ty (sau khi 48 diéu chinh cho od ttre ciia cB phibu wu dai c6 quyén chuyén déi) cho sé Ivong binh quan gia quyén cia s6 ob phi&u phé thong dang lu hanh trong ky va s6 lvgng binh quan gia quyen ca 6 phiéu phd thong s8 duc phat hanh trong truéng hgp tat cd cc cé phiéu phé théng tiém néing co tac d6ng suy gim déu dugc chuyén thanh cé phiéu phé théng, Ghi nhgn doanh thu Doanh thu duge ghi nhan khi Nhém Cong ty c6 Kha nang nhgn duc oc Io! Ich kinh 18 66 thé xac dinh duge mdt cach chac chan. Doanh thu duge xac dinh theo gia tri hop ly cla cdc khodn da thu hogc sé thu dugc sau khi trir di céc khoan chiét khéu thuong mai, glam gid hang ban va hang ban bj trd lai, Cac didu kién ghi nhan cy thé sau day cing phai duoc dap {ing khi ghi nhan doanh thu Doanh thu ban biét thir, nha phé va cain ho ‘Dai véi cae bist thy, nha phd va can ho ma Nhém Céng ty ban sau khi d& xdy dung hoan tat, doanh thu va gia vén duoc duvoc ghi nhan khi phan Kin rai ro va loi Ich lién quan dén bigt thy, nha phé va cin ho da duoc chuyén giao sang nguei mua. Doanh thu bén 6 dét va dt d8 xy dung co sé he tang Doanh thu ban 16 dat va d&t da xay dung co’ sé’ ha ting duvgc xéc dinh i ting 86 tidn dure inhan khi dat va d&t da xay dung co sv’ ha tang durgc ban giao cho khach hang, Doanh thu cung cdp dich vu ktiéc Doanh thu Giro ghi nh&n khi hoan thanh viée cung cp dich vu. Tién tai Tién lai duoc ghi nhan khi phat sinh trén co s& dén tich (C6 tinh dén Ioi tire ma tai sn der Iai) tt Khi kha meng thu hi tidn lai khong cha chén C6 toc C8 ttre dwg ghi nhén khi quyn duoc nhén khoan thanh todn o6 tire olla Nhém obng ty dee xac lap. Tién cho thué ‘Thu nhap ti tin cho thué tai san theo hgp ding thué hoat dong duoc hach toan vao két ‘qua hoat dong kinh doanh hop nhat theo phuong phap dung thang trong suét thei gian cho thué. SeCéng ty Cé phan Dau tu Nam Long BO9-DN/HN ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (tip theo) ‘vao ngay 31 théng 12 nam 2019 va cho nim tai chinh két thic cing ngay 3. 3.19 ‘TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) Thué Thué thu nhép hign hanh Tai san thué thu nhdp va thué thu nhap phai np cho nam hién hanh va cae nd, tredo. duge xac dinh bang sé tién dy kién dugc thu hai tir ho’c phi nOp cho co quan thué, dya tren cdc mic thué suat va cdc luat thu 06 higu luc dén ngay két thc ky ké toan nm. Thué thu nhap hign hanh duge ghi nhan vao bao céo két qua hoat dong kinh doanh hep ‘nhat ngoai tr trudng hop thué thu nhap phat sinh lién quan dén mot khoan myc du-ge ghi thing vao vén chii sé hitu, trong trréng hop nay, thué thu nhap hién hanh cing duoc ghi nhan tryc tiép vao vén chi s& hu. NNhém Céng ty chi duzgc bu triv céc tai san thué thu nhap hign hanh va thué thu nhap nién hhanh phai nop khi Nhém Céng ty c6 quyén hop php dug bi triy gid tai san thué thu hap hign hanh véi thué thu nhgp hign hanh phai nop va Nnom Cong ty dy dinh thanh toan thué thu nhgp hign hanh phdi tré va tai sén thué thu nhap hign hanh trén co’ sé thu, Thu6 thu nhép hog Iai ‘Thué thu nhap hodin lai dug xéc dinh cho céc khoan chénh Kéch tam thoi tai ngay két thie ky ké toan naim gira co sé tinh thué thu nh&p cila cdc tai sn va ng phai tra va gid tri ghi so celia ching cho mye dich lap béo cdo tai chinh hop nhat ‘Thué thy nhgp ho&n tai phai tra duge ghi nhan cho tét cd cc Khoan chénh lech tam thoi chu thud, ngoai trv thué thu nhap hoan Jai phai tr phat sinh tir ghi nhan ban dau clia mot tai san hay no phi trd tir mét giao dich ma giao dich nay khong o6 anh hudng dén loi nhuain ké todn ho&c loi nhugn tinh thué thu nhap (hodc 16 tinh thu) tai thei ciém phat sinh giao dich, Tai san thué thu nh@p hoan Iai cn durgc ghi nhan cho tat cd cdc chénh Iéch tam thoi duge Kkhdu tr, gid tr] duroc kndu tror chuyén sang cdc ky sau ctla céc khoan 1S tinh thud va eae kkhodn wu dai thué chua sir dung, khi chao chén trong twong lai sé of loi nhuan tinh thué dé ‘sir dyng nhéng chénh éch tam théi duoc khdu trix, cdc khoan 18 tinh thué va céc wu dai thué chu sir dung nay, ngoai triy tai san thué hon lai phat sinh tir ghi nhan ban dau cla mot tai s8n hoc ng phaitré tir mét giao dich ma giao dich nay khéng co anh hudéng dén oi nhuan ké ton hodc loi nhuan tinh thué thu nhap (hoc Ié tinh thué) tai thei diém pra sinh giao dich. Gia tri ghi s8 cia ti s2n thué thu nhap doanh nghiép hodin lai pha duge xem xét lal vo ngay kat thc ky ké toan va phai gidm gid tri ghi sé cia tai sdn thué thu nhap hon lai dén mic bao dm chdc chan c6 di igi nhuan tinh thué cho phép loi ich ca mot phain hodc toan bo tai sn thué thu nhap hodin lai duge sir dung. Céc tai san thué thu nhap doanh nghiep hoa lai chua duoc ghi nhan true day dugc xem xét lal vao ngay ket thuc ky ké toan nam va duos ghi nhan khi chac chan o6 dit loi nhuan tinh thué trong tuong lai d& c6 thé sir dung eac tai san thué thu nhap hoan lai cha ghi nhan nay. Tai san thué thu nhap hodn lal va thud thu nhap hon lai phai tra dugc xac dinh theo thué suat du tinh sé ap dung cho ky ké toa khi tai san duoc thu héi hay ng phai tra duoc thanh toan, dya tren cdc mize thué sudt va luat thué co hieu lye vao ngay kat thic ky k6 todn nam Thué thu nhap hoéin lai dot ghi nhan vao béo cdo két qua hoat déng kinh doanh hop nhét nigoal tr tréng hop thué thu nhap phat sinh fin quan dén mot khoan myc due ghi thang vao vén chii sé hiru, trong trxgng hop nay, thué thu nhap hon lai cing due ghi nha true tip vao vin chi sé hou. Nhém Cong ty chi duoc bai trir céc tai san thué thu nhap hog tai va thué thy nhap hodin lai phai tr khi Nhém Céng ty ob quyén hgp phap duoc bil trir gira tai san thué thu nhap hién hanh voi thué thu nhap hién hanh phai ndp va céc tai san thué thu nhap hoan lai va thué thu nhap hoén lal phai tra lién quan t6i thué thu nhap doanh nghigp duvoc quan ly béi cing mot co quan thué d6i voi ciing mot don vi chiu thué. 24 eee eetCéng ty Cé phan Dau tu Nam Long B08-DNHN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) ‘vao ngay 31 thang 12 ndm 2019 va cho ném tai chinh kat thic cung ngay 3. 3.20 3.21 44 42 TOM TAT CAC CHINH SACH KE TOAN CHU YEU (tiép theo) (Cée bén én quan Cac ben dugc coi la bén fién quan ctia Nhém Cong ty néu mot ben cé kha nang, tare tiép hodc gidn tiép, kiém sod bén kia hoac gay anh hudng dang ké t6i bén kia trong viéc ra cac quyét dinh tai chinh va hoat dong, hoac khi Nhom Cong ty va bén kia cing chiu sy kiém. ssoat chung hoc anh hudng dang k& chung. Cac bén lién quan cé thé Ia cde cng ty hoc cc ca nhan, bao gdm cc thanh vien mat thiét trong gia dinh mat thiét cla cac c4 nhan ug¢ coi la ién quan. Thong tin b6 phan Mot bo phan la mot hop phan c6 thé xéc dinh riéng biét duvgc ciia Nhém Céng ty tham gia vao viéc cung cp cac san pam hoae dich vy lién quan (bo phan chia theo hoat déng kinh doanh), hodc cung c4p san phém hoac dich vy trong mot moi trrong kinh t& cy thé (bo phan chia theo ving dia ly), méi bo phan nay chiu riji ro va thu dug Igi ich khac biét voi ‘céc bO phan khéc. Hoat dong kinh doanh bat dong san trong lanh thd Vit Nam chi yu tao ra doanh thu va Igi nhuan cho Nhom Céng ty, trong khi cdc khoan doanh thu khac chiém ty ‘rong nhé trong téng doanh thu cia Nkém Cong ty. Do dé, Ban Téng Giém déc Nhém Cong ty nhan dinh fa Nhém Cong ty chi ¢6 mot bo phan theo hoat dong kinh doanh va khu vyrc dia 'y. Theo 46, théng tin theo 66 phan khOng duvgc trinh bay. HOP NHAT KINH DOANH Thanh Ij Cong ty TNHH Bau tw va Kinh Doanh Bét Béng San Thdo Nguyén ("Théo Nguyén”) \Vao ngay 31 thang 3 nam 2019, Nhém Céng ty da thanh ly toan bg c8 phan, tyong duong ‘v6i 50% ty Ie s6 hu trong Tho Nguyén cho Céng ty TNHH Tang Téc ~ mot b&n ther ba, ‘voi gid chuyén nhugng [a 356.400.000.000 VND. Theo dé, Ii nhuan thu dug tir giao dich nay 14 6.916.883.500 VND duoc ghi nhan nhur mot khoan thu nhap tai chinh trén bao cao taichinh hop nhdt (Thuyét minh ("TM") s6 29.2) Mua Cong ty Cé phan Bau ter Vigt Thién Lam (“VTL”) Vao ngay 31 thang 3 nam 2019, hai cong ty con cla Nhém Cong ty 18 Cong ty TNHH Paragon Dal Phuc ("Paragon") va Cong ty Cé phan Bau ty Nam Phan da mua lai toan bo 66 phn, tong durong véi 100% tf 1@ so hau trong VTL tir céc cB déng hign htru, voi gid tr cchuyén nhuwong [a 1.149.781.247.549 VND. Theo do, VTL tré thanh cong ty con cia Nhom Céng ty tai naay nay. VTL fa mét céng ty ¢6 phan duge thanh lap theo Luat Doanh nghiép cla Viet Nam theo Gidy Ching nhan Bang ky Doanh nghiép 6 3600980677 do So Ké hoach va Bau tw Tinh ‘Déng Nai cap ngay 27 thang 2 n&m 2008, va cdc Gidy Ching nhan Dang ky Doanh nghiép digu chinh. Cac hoat dong duye ding ky cla Cong ty la kinh doanh bat dong san, cho thué hoac sé hifu quyén sir dung dat 22Céng ty Cd phan Bau tu Nam Long BO9-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 nam 2019 va cho ném tai chinh két thie cling ngay 4 42 HOP NHAT KINH DOANH (tiép theo) ‘Mua Céng ty Cé phan Dau tur Vigt Thién Lam (“VTL”) (tip theo) Gia tr hgp ly cla cdc tai san va ng phai trd cb thé xéc Ginn dug ella VTL vao ngay hop inhdt kinh doanh dug trinh bay nhu sau: VND Gia tr hop ly duge xéc dinh tai ngay mua Tal san Tién : 35.614.798 ‘Cac khodin phai thu ngén han khac 128.316.342.228 Hang tén kno: 1.614.165.118.791 1.742.516.075.817 Ng phai tra Phai tra nguoi ban ngén han (683,798,626) Phai tra khae (60.600.000) Vay ngn hen (210.625.303.873) (211.969.702.499) Gié tr] tai san thuan theo gid tri hop ly (1.534.146,373.318) Lai Ich cia ¢8 déng khong kiém soat - Lai ty giao dich mua gid ré (TM sd 33) 381.365.125.769 Téng gia phi dau tu (1.149.781.247.549) Trong a6, = Tibn a8 tng trude trong nam 2018 (TM sé 10) (802.222.444.493) = Tién nhén duoc to viéc mua cong ty 35.614.798 - Tién thudn a chi tra (347.523.188.258) ao ngay 25 thang 4 nam 2019, Paragon 4a mua thém 2.106.258 ob phigu m6’ bang cach chuyén d6i khodn cho vay thanh vén chii sé hifu trong VTL, voi sé tién 1 210.625.303.873 ‘VND. Vao ngay 19 thang 8 nam 2019, Paragon da ky hyp ding sép nhap voi VIL. Theo hop déng sap nhap, VTL duge sap nhap vao Paragon va toan bd tai san va cong ng tia VTL duge chuyén giso cho Paragon, Viéc sp nhap c6 higu lye tir ngay 29 thang 8 nam 2019 theo GCNDKDN digu chinh do S Ké hoach Bau tu Thanh phd HO Chi Minh cép cho Paragon vao ngay 29 thang 8 nam 2019. ‘Mua Cong ty Cé phan 6D ("6D") Vao ngay 18 thang 7 nam 2019, cong ty con iia Nhém Céng ty la Cong ty TNHH Mot ‘Thanh Vien Bau tw Xay dyng Phat trén Nam Khang G3 mua lai 1.770.076 cd phan, tong dvong véi 76,03% tf 18 56 hou trong 6D tir céc ob dong hign hou, véi gia tri chuyén nhugng id 24.812.431.000 VND. Theo 6, 6D tré’ thanh cng ty con aia Nhém Céng ty tai ngay nay. 6D [A mot cong ty oé phan duge thanh ip theo Luat Doanh nghiép cla Viet Nam theo Gii Chong nnn Dang kj Doanh nghigp 98 0210060057 do So KS hogch va Dau ty Thanh pl HO Chi Minh cp ngay 7 thang 6 nam 2010, va cac Gidy Ching nhan Bang ky Doanh nghigp diéu chin. Hoat dong duge dang ky cila Cong ty la xay dyng va bét dong san. 23 .Céng ty Cé phan Dau tu Nam Long B08-DN/HN ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) ‘vao ngay 31 théng 12 nam 2019 va cho nam tai chinh két thic cing ngay 43 44, 45. HQP NHAT KINH DOANH (tiép theo) ‘Mua Céng ty Cé phan 6D ("6D") (tiép theo) Gia tri hop IV wc tinh cia céc tai sdn va no phai trd c6 thé xo dinh duge clla 6D vao ngay hop nhét kinh doanh duoc trinh bay nhur sau VND Gid tri hop I wc tinh duos ‘x4¢ dinh tai ngay mua Tal sén Tién 110.738.112.578 ‘Cc khodin phai thu ngén han khac 2.594.657.169 Hang tin kho 426.663.346 Chi phi tra true 123.145 864 Tai san dai han khdc 9.629.930.164 23.512,509.141 Ng phai tra Phi tré kc (839.443.472) Thué va cac khoan phai nop Nha nude (38.458.356) Gié tr tai san thudn theo gid tri hop ly Loi Ich cia ob dong khong kiém soat (TM sé 28) (6.425.994.773) Lgi thé throng mai (7M sé 18) 7.601.818.460 Téng gia phi dau tu 248.812.451.000 Trong a6: ~ Tién nhén duge to vige mua céng ty 10.738.112.578 = Tibn thudn 8 chi tré (14.074.318.422) ‘Mua thém cé phan trong Céng ty Cé phan Phat trién Can ho Nam Long (“Nam Long Apc") ‘Vao ngay 25 thang 7 nim 2019, Cong ty di mua thém 817.465 o8 phan, tyong duong voi 2.73% ty Ie s6 hu trong Nam Long ADC, tir cac nha dau tur khac, Theo 46, ty Ié sé hu celia Cong ty trong Nam Long ADC tang tir 97,14% len 99.87%. ‘Chénh léch gia gid phi va gid tri ghi s6 twong Ging véi phan s& hu gia tr tai san thudn cia Nam Long ADC mua thém vo ngay giao dich lé 4.682.552.874 VND 48 duroc ghi nhan {8ng igi nhudn sau thud chua phén phdi tran bang on d6i ké toan hop nhét (TM s6 27.1). ‘Mua thém ¢6 phan trong Cong ty TNHH Bau tur va Kinh Doanh Bat Bong Sin Nguyén Phiic (“Nguyén Phic”) ‘Va ngay 14 thang 8 ném 2019, Cong ty TNHH MTV Dich vu Nam Long, cing ty con trong Nhém Céng ty, da mua thém 1.000.000 cd phan, tuong dizong vei 50,00% ty le stv hitu trong Nguyén Phas tir cc nha dau tu Khac. Theo d6, ty Ie se hdu cla Nhom Cong ty trong Nguyen Phoc tang tir 50,00% lan 100%. ‘Chénh Iéch gitra gia phi va gid tri ghi s8 tong ting voi phan s& hihu gid tr tai san thud cia Nguyén Phic mua them vao ngay giao dich la 4.373.477.484 VND 68 duge ghi nhan 18ng loi nhudn sau thué chura phan phdi trén bang can d6i ké todn hop nhat (TM s6 27.7) 24 onCéng ty Cd phan Dau tw Nam Long B09-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 ndm 2019 va cho nam tai chinh két thic cing ngay 5. TIEN VACAC KHOAN TUONG BUONG TIEN VND 86 cudi nim 86 déu nam Tién mat 2.342.461.612 9.409.688.849 Tién giri ngan hang 746.026.340.758 832.605.757.388 Cac khedin tong dong tin (1) 1:182:284,463.167 _1,242.260,870.424 TONG CONG 900.653.285.537 2.084.176.325.661 () Cac khodn twong duong tién thé hign cc khodn tién giti ngan hang 66 ky han géc dui ba thang va hung Iai sudt dao dong tir 4,5%/nam Gén 6,5%/nam. 6 KHOAN BAU TU TAI CHINH NGAN HAN ‘Bau tw ném gitr dén ngay do han phan dnh céc khoan tidn gi o6 ky han tai cde ngan hang thuzong mai co ky han géc trén ba thang va du6i muri hal thang v6i Iai suat dao dong tir 5,5%Indm dén 7,6% nam. 7. PHAITHU KHACH HANG NGAN HAN ND ‘86 cudi nim 86 dau nam hai thu cde khdich hang khac 321.986.197.498 263.013.648.415 hai thu cc bén ign quan (TM s6 35) 435.341.525.506 ___5.642.172.082 TONG CONG 456.727.723.004 __ 268.856.020.497 8. TRA TRUGIC CHO NGUO! BAN NGAN HAN vo 86 cudi nam 86 dau nam Tam ing mua quyén sir dung dat 430.822.523.148 162.309.631.117 - Cong ty TNHH VSIP Hai Phong 255.447.310.043 111.676.676.364 - Trung tam phat trién Quy dét Can Tho 126.517.440.795 29.103.011.589 ~ Cong ty TNHH Sén xudt Vat lige Xéy dung Pha ize 22.004.463.804 : ~ Ban B6i thong Gidl phong Mét bang Quan 719.577.752.319 19.308.017.957 = Khac 7.275,556.187 __2.221.925.207 ‘Tam Gg dich vu xay dung 303.043.562.566 137.806.490.994 = Céng ty C6 phan Xay dung Coteccons 186.013.813.237 6.149.022.000 - Céng ty Cé phan Xay dung Bign Quang Nguyén 4.624.440.639 _16.371.653.270 - Khdc 112.405.308.690 115.285.615.724 Khac 8.846.819.759 __7.495.312.066 TONG CONG 742.712.905.473 __ 307.611.434.177 25Céng ty Cé phan Bau tu Nam Long THUYET MINH BAO CAO TAI GHINH HOP NHAT (tép theo) vao ngay 31 thang 12 ném 2019 va cho nam tai chinh két thie cong ngay 9, PHAITHU VE CHO VAY Ngan han Dai han TONG CONG Chi tit cdc khodin phai thu v8 cho vay nhur sau: Bén vay Ong Nguyén Thanh Béng Khon vay 4 Khoan vay 2 8 Vo Bich Lan Khoain vay 1 Khoan vay 2 TONG CONG Trong a6: ~ Cho vay ngdn han = Cho vay dai han ‘86 cudi nam VND 116.230.004.170 8,040.960.000 224.270.964.170 31.318.248.580 418.200.000.000 449.518.248.580 173.789.242.750 73,789.212.750 26 BO9-DN/HN VND $6 cudi nam 86 déu nim - 236.988.551.748 73,789.212.750 __39.200.000.000 73.789.212.750 _ 276.188.551.748 ‘Ngay déo han Nagay 24 thang 4 nam 2021 Ngay 24 thang 4 nam 2021 Nagay 24 thang 4 nam 2024 Noay 24 thang 4 nim 2021 Lai suat indi 60 60 60 60 =o yeh uzCéng ty Cé phan Bau tu Nam Long BO9-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 nm 2019 va cho nam tai chinh két thc cling ngay 140, CAC KHOAN PHAI THU KHAC vND 86 cudi nim $6 déu ném Ngan han Batcoe, ky qUy 168.264.935.693 - ‘Tam tng cho nhan vign phuc vu céng téc dn bi dat 64.027.483.915 124.934.334.187 ‘Tra truée thué thu nh@p doanh nghigp theo tién d6 thanh toan cilia khach hang () 36.205.764.503 _18.334.876.069 Phai thu tir hop déng hop tac kinh doanh (‘HDHTKD') (i) 729.716.402.657 27.747.860.897 ‘Tam ting khac cho nhan vién 2.455.744.6904 —22.577.107.890 Phi thu tidn lai, o6 tc va Igi nhuan duge chia 17.040.638.527 _10.091.378.717 ‘Tam teng mua ob phan (il) - 802.222.444.493 Khac 415.628.989.000 __19.663.123.532 352.339.958.989 _ 1.022,571.125.785 Dai han ky quy 353.675.211.689 128.241.950.277 Bau tu vao cdc HBHTKD (i) = ___31.803.067.476 353.675.211.689 __ 159.845.017.753. TONG CONG 706.015.170.678 __1.182.416.143.538 Trong 06. Phai thu ede bén khée 700.923.303.154 1.182.416.143.538 Phai thu céc bén lién quan (TM sb 35) 5.091.867.524 - (Theo Thong tw s6 96/2015/TT-BTC ngay 22 thang 6 nam 2015 cla BO Tai chinh huéng d&n thi hanh mét sé diéu cia Luat thué Thu nhap Doanh nghigo, Nhom Cong ty thu hign ké khal tam nop thué thu nap doann nghigp theo thué su&t 20% trén doanh thu thu dugc tign tir khéch hang tr di chi phi tong ting hod theo thué sudt 1% tren doanh thu thu duge tién tir khdich hang. (i) Khoan nay th8 hign phan dau tur vao HBHTKD vei Cong ty CB phan Thé kj 21 trong nam 2016 8 xdy dung Khu dan cu 9B7 trén quy mo dign tich 6,9 heota tai Khu do thi Nam Sai Gon. Theo HBHTKD, cong ty cb sé Ou la 60%. Loi nhuan tir HBHTKD nay urge chia theo ti 16 ob dinh. Vo ngay 31 thang 12 nam 2019, dy an nay dang tong ial doan hoa thign va ban giao. (ii) Khon nay thé hign phan tam ing 48 mua od phan tir cdc c8 dong cia Céng ty Cd phan Bau ty Vigt Thién Lam, cong ty dang s6 hou dy an Khu Biét thy Dai Phude Paragon véi quy m6 454.757 m2 tai Tinh Béng Nai, Viet Nam, theo céc Hop déng Téng thé ngay 26 thang 10 ném 2018 va céc Hop déng Chuyén nhugng 6 phan trong nam 2018. 27 eae wh weCéng ty Cé phan Bau tu Nam Long ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 nam 2019 va cho nam tai chinh két thac cing ngay 41. HANG TON KHO- Bat dong san dé dang (?) Dich vu téng thay Nguyen ligu, vat ligu tan kho TONG CONG () Bat dong san dé dang Paragon ai Phuc ‘Dy én Hoang Nam (*) (*) Dye an Van C8 Bbng (') (") Dy én Phd Hou Dy an Areco (*) (") Du én Nguyén Son Dy 4n Phurée Long B - M6 rng Du én Cén Tho Dy én Tan Thuan 86ng VSIP Hai Phong Dyn Binh Duong ("Dy én Ehome 4) Du én Long An (*) Dur én Phd Bac Dy én Phurbe Long B - Cao ting Dy én Casa Dy an Tién Hung Dy én Thao Nguyén Khac ‘86 cudi nam 4.292.967.461.008 3.124.109.702 2.032,.616.751 4,298.124.187.459 1.701.620.417.887 951.810.992.088 864.637.432.683, 189.655.916.049 196.086.601.205 126.442.560.774 79.894.074.535 62.928.900.699 A7.712,651.797 41,325,850.640 24,155.627.412 10,352,127. 885 4.892.459.132 389.782.187 122.146.533 93,481.65 30.846.437.835 B09-DN/HN VND 86 dau nam 3,252,989.532.591 2.960.800.502 5.278.250.739 3,261.228.583.832 832.464.045.050 845.567.716.903 344.987.198.111 261.613.512.658 555.929.824.366 76.737.170.946 40.551,601.822 127.212.426.394 12.484,917.723 121.934.910.691 39.844.431.615 989.782.187 48.142.041.859 45.129.952.266 (7) Cac quyén sir dung d&t sau day duge dung thé chp cho cdc khoan vay cla Nhom Cong ty (TM sé 24): = Quyén si dung dét tai X8 An Thanh, Huygn Bén Lic, Tinh Long An; va ~ Quyén si dung 4&t tai Phudng Linh Tay, Quan Thi Bie, Thanh phé Hd Chi Minh (77) Trong nam, Nhém Céng ty 43 vén héa chi phi lai vay voi tng sé tién 1a 72.961.587.373 VND vao gid tri bt dong san dé dang (cho néim tai chinh két théc ngay 31 thang 12 nm 2018: 65.491,768.360 VND). 12, CHIPHITRATRUOC Ngan han Cong cy, dung cu Chi phi hoat dong Chi phi hoa héng moi gist Knée Dai han ‘Céng cu, dung cy Hoa héng mei gi6i Chi phi xay dyng nha m&u Knac TONG CONG 28 ‘S6 cudi nam 1.184.913.573 680.890.909 587.887.183, 2.453.491.8665 9.983.099.404 1.323.914.70 164,322,000 47.271,336.174 19.724,827.839 wD 86 du nim 141.417.757.397 4.592.102,003 9.910.007.709 541.940.4388 286.461.807.547 3,447.391.698 1.686.882.478 6.106.689.470 308.611.326 14.549,574,972 198.011.382.5196 czr'so0sees © —GeeZSE HSE Lv90eTeEvE ISLLBleivL SeoodeEred! lee erovevee wueu 19n9 9s verSegEre ee SETSR PLE — BGNeIOL90e SeHeELerOr azoea0eEc. BLL vesceOeE wEU NED 9S. 1 UQ9 Ly BID, (eivocdoeg0s) (ereozs'96)'}) (var ear eer's) (eaneee'ez76) ToslseeetL01) (Zs9;00ReEy'Ez) we Ign oS qeovireeyt - Teovirecry = eg Budnyy ‘f) yuEUL (o.s"bez‘029"L) — (8z9'Z21'9¥) (gezpzs'ezt bh) ~ - Ay nep ues Budp eq my UgANED (182'660'29z'9) (ivp.eest) — (voo'6zb'98z"e) — (Loz"zbz'9z8'1} uugu Buoy oey NEU (sseco'oloer) (lezeve'ogl't) (Gerezoely) (reserelez) (ese'eczoee's) (zee zeo'Les't2) ‘weu nep 9s 1941 An} o8y npyy is BID LiOoPeeryOL © GhLGEOZEZL SEL ¥ETTIY'L © — OLA CR —SZZ‘OLL'90E%% Sez OFL'+STY 394 004 mp EG ‘9p Guar, BEFSLLSEV AOL BBTELFOGIE —LETOIe TSS SGHOSO ERTL) oeLeewesdIe eleeeL roses gu igno 9g (ceczie'vee'e) - (aezzisece) = upg Budayu ‘f) yueyL veescrose's —- - 7 seesLi08e's Buep 9p ueq 00 Bunp ex m3 ugk zeg'eoz'8iz'9 apy bbe's9 easore'sse’z - - ZT PBOLSL'E ALND URS BuO IBA Mm UBANYD ouereeye6s'o, - oovoso'see = LLL'BES'EOSLL © esL'e8S'ze8'y 000 ;99z'CoL tow enw eaerese'ezves SPECS YZSL © —EPTEDE'LL'S © Q9E'VET IGE LAS LOF'9AL'9L © Ole'eLz' PaCS ugu nep 9s 1816 upAnBN, Bugo Bug ‘OPUy UBS 1EL Buoyd ver uphnys ueA ig gigs en ‘fu UBF IBA 19 381UL wen Buon 99u ABN “eno BUN NA HNIH NH HNI@ OO NYS Ty. = “Eb UO fe) WEY O4D BA BLOZ WEL ZI BUEN LE ABU o@n (eta den) LYHIN dOH HNIHO Iv. OO OY HNIN L3ANHL NHING-608 Buo7 wen n neg uRUd 99 A} BugDCéng ty Cd phan Dau tu Nam Long ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 nam 2019 va cho ném tai chinh két thi cling ngay 44, TALSAN CO BINH VO HINH Nguyén gla: 86 du nim Mua méi Chuyén tir b&t dong san dau te Chuyén tir xay dung co ban dé dang ‘86 cudi nam Trong 06: i hao mon hét Gis tr] hao mon ly ké ‘$6 dau nam Hao mon trong nim Chuyén tir bat 6ong san au tw 86 cudi nam Gid tri con lai: 86 dau nim 86 cudi nam Quyén st dung dat 12.623.079,504 1.413.183.687 143.936.263.191 (1.898.682.065) (6.637.500) (169.044.510) (2.073.364.075) 110.624.397.439 14.862.890.116 B09-DN/HN VND Phan mém vi tinh Téng cong 7.023.380.155 _19.546,459.659 6.879.188.000 6.879, 188.000 - 4.413.183.887 49.200.000 49.200.000 13,951,768.155 __27.888.031.346 4.016.295.973 4.016.296.973. (4.969.939,629) (6.868.621.6904) (2.115.725.693) (2.121.363.1938) : (169.044.510) (7.085.685.322) (9.159.029.397) 2,053.440.526 __12.677.837.965 6.866.102.833 __18.729.001.949Céng ty Cé phan Dau tu Nam Long BO9-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 nam 2019 va cho nam tai chinh két thuc cing ngay 15. BAT BONG SANDAUTU: VND Quyén Nha cia, sirdung dat vat kibn trac Téng cong Nguyén gi 86 dau nam 9.483.266.826 _47.397.963.372 _56,880.619.198 Chuy€n tir hang tn kho - 155.768.977.151 155.766.977.151 Mua moi 1.857.600.000 = 1.867.600.000 Chuyén sang tai sin 1.413.183.687) __(3.037,223.811) _(4.450.407.498) 86 cudi nam 9.927.682.1398 _ 200.127.106.712 _ 210.054.788.851 Trong a: a khdu hao hét 702.721.672 816.491.8627 —1.519.213.499 id tri khdu hao va hao mén Idy ké: s6 dau nam (8.891.657.249) _(10.385.266.716) _(19.197.023.965) Tang trong nim (26.302.301) (7.254.020.823) (7.280.323. 124) ‘Chuyén sang tai sén 169.044.510 __1.670.761.576 __ 1.839.806.0868 ‘sb cubi nam (8.688.915.040) _(15.948.625.963) _(24.637.541.003) Gis tr) con lai: s6 du nim 651.608.577 __37.031.986.656 __37.683.595.233 sé cubi nam 4.238.767.0909 _ 164.178.480.749 _ 185.417.247.848 Thuyét minh bé sung: ‘Cac khodn doanh thu va chi phi oat dong llén quan dén bat dong sn dau ty duge trinh bay nhu sau: VND Nam nay Naim tru6e Thu nhap cho thué bat dng san dau tu 120.204.733.760 21.581.285.073 Chi ph hoat dong kinh doanh tryc tiép cila cdc bat dong sén dau ter tao thu nhép cho thué trong nam (11.232.879.914) _(12.470.927.889) (Cac khodn tién thué thu dug hang nm trong tong lai dug trinh bay trong TM sé 37. Nhém Céng ty van chwra xem xét va xdc dinh chinh thite gia tr hop ly ca céc bat dong san dau tur vao ngay 31 thang 12 nm 2019. Tuy nhién, dya trén ty Ié cho thué cia c&c tai san nay va gid ti th] truéng olla dét, Ban Tong Giam adc danh gia rang gid tr th) trréng cla ccéc bat dong san dau tw nay dang cao hon gia tri ghi 88 vao ngay két thai ky ké ton nam, oFCéng ty Cé phan Dau tu Nam Long BO9-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 nm 2019 va cho nam tai chinh két thas cing ngay 16. CHIPHi XAY DYNG CO’ BAN DO DANG VND ‘6 cudiném $6 déu nim Dy an trading hoc (*) 190.850.089.742 - Sia chira van phong 3.168.144.044 __10.187.750.884 TONG CONG 194.018.233.786 __10.187.750.884 () $6 du nay thé hign dy an trueng hoc trén quy mé dign tich 8.844 m2 tai Phuong Tan ‘Thuan Bong, Quan 7, Thanh phd HO Chi Minh (TM s6 23). Vo ngay 31 thang 12 nam 2019, dy an nay v4n dang trong giai doan hoan céng. 47. BAU TU'TAICHINH DAI HAN ND ‘86 cudi nam 86 dau nam ‘Bau tu vao cOng ty lién két va cong ty lién doanh (TM 3617.1) 1.806,387.822.726 1.680.011.672.741 ‘au tu dai han khac (TM 36 17.2) 2.409.000.000 ___4.409.000.000 TONG CONG 1,808,796.822.726 1.684.420.672.741 17.4 Bau tu vao céng ty lién két va cong ty lién doanh Ten cong ty Linh we 86 cudi nam 86 déu nim kinh doanh Fy We sohou Gié mus sohitu Gié mua % vo % VND Cong ty C8 phan Bt 60,00 916.500.000.000 50,00 916.500.000.000 Southgate ()) ong san Cong ty C8 phan B&t 50,00 750.000.000.000 50,00 750.000.000.000 NNH Mizuki (i) dong san ‘Cong TNHH Bat 30,59 834,000,000 30,59 834.000.000 Anabuki NL ong san Housing Service Viet Nam TONG CONG 41.667.334.000.000 1.867.334.000.000 (Host dong chinh cia Cong ty Cé phan Southgate la phat trién Khu 6 thi Vam C3 Bong tren quy mé dign tich 165 hecta tai X& An Thanh, Huyén Bén Le, Tinh Long An. (i) Hoat dong chinh cila Cong ty Cd phan NH Mizuki la phat tri&n Khu 6 thi Mizuki Park tren quy m6 dign tich 26 hecta tai Khu 86 thj Nam Sai Gén, Phuong Binh Hung, Huyén Binh Chanh, Thanh phé Hé Chi Minh, 32Céng ty Cé phan Dau tu Nam Long ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (tip theo) vao ngay 31 thang 12 nam 2019 va cho ném tai chinh két théc cng ngay 47. 174 172 ‘BAU TU’ TAI CHINH DAI HAN (tiép theo) BO9-DN/HN Bau tur vao céng ty lién két va cOng ty lién doanh (tiép theo) Chi tiét gid tri khodn dau tur vao céng ty lién doanh va lién két nay nhu sau: Cong ty TNH ‘Anabuki NL. Housing Service Viet Nam = NINH Mizuk Gid tr] adu tw: ‘sb au nam va 6.cubinam £834,000.000 _ 750.000.000.000, Phan lay ké (16) lol nhugn sau kh! mua: 86 du nam 678086056 10.725.128.737 Phan tai (8) tr cong ty ign ket, lién doanh 498,901.129 _ 128.110.128.549 6 cudi nim 4.166.087.178 _ 198.895.258.286 Gié ty ghi sd: sb alu nam 1.812.086.056 _ 760.725.128.737 86 cubi nim 2.000.987.179 _ 888.835.258.288 Céc khodn dau tu tai chinh khée Ten céng ty Sbcubinim TyI6 $5 lwong sou c6 phidu Gia mua % vn Cong ty CB phan Phat trién Nha Bac Trung Nam) = 7 7 Cong ty du tu Tai chinh Héng Phat 1,25 (150,000 _2.409.000.000 TONG CONG 2.409.000.000 vND ‘Southgate Téng cong 916.500.000.000 _1.667.334,000.000 1.274.487.9438 — 12.677.672.741 (2.222.880.687) _ 126.376.149.985 (048.422.738) 139.053.822.726 917.774.457.948 _1.680.011.672.741 915.551.577.261 1.806 387.822.726 ______sbadu nim T¥'6 $6 kong sohou — 6 phiéu Gié mua % vn 4,00 200.000 2.000.000.000 1,25 180,000 __2.409.000.000 4.409.000.000 (7) Vao ngay 28 thang 1 nam 2079, Nhom Cong ty 4a thanh ly khoan dau tu vao Cong ty CO phan Phat trién Nha & Bac Trung Nam cho bén thir ba véi téng gia tri 1.600.000.000 VND (TM sé 32), 33 Le HUYCéng ty Cé phan Dau tw Nam Long B09-DN/HN ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) ao ngay 31 thang 12 ném 2019 va cho nam tai chinh k&t thie cing agay 18. LOITHE THUONG MAI VND Lol thé throng mai phat sinh tt” Lol thé thurong mal hoan dau tur phét sinh tir khodn vao Nguyén Son du tu vao 6D Téng c6ng Nguyén gia: sé dau nam 932.906.583.473, - —32,906.683.473 Ting trong nam FH = ___7.601.818.460 7.601.818.460 86 cui nam 382.906.583.473 7.601.818.460 __40.508.401.933 Gis tr hao mon: 86 dau nam (29.132.789.043) = (29.132.789.043) Hao man trong nm (8.773.794.430) (760.181.850) _(4.633.978.280) 86 cudi nam (32.906.583.473) (760.181.850) _(33.666.765.323) Gia tri con lai: s6 adu nim 3.773.794.430 : 3.773.794.430 ‘86 cudi nam eee et ee eee 19. PHALTRANGUOI BAN NGAN HAN VND ‘$6 cudi nim 86 ddu nam Phai tra cho nguéi ban kh&c: = Céng ty Cé phdn Viet Thanh 21,569.392.773 - ~ Céng ty TNHH Thurong mai Dich vw ‘An Duy 13,231.663.348 4.013,154,555 = Cong ty C6 phan Phan Vo 171.501.892.822 117.111.417.456 = Cong ty TNHH San xuét va Lép rap tra Kinh hom C.N.D 9.413,262.264 1.037.619.542 ~ Céng ty Cé phn Xay dung Central 8.443.634.571 - = Céng ty Gé phan QH Plus 8112412021 —-12.749.196.496 - Cong ty C6 phan BS tong Héng Ha 6.316.047.502 9.616.845.583 = Cng ty TNHH Thuong mai Dich vu Hung Quée Thinh 4.120.673.398 16.716.758.252 - Cong ty C6 phdn 6D = 28343,887.982 ~ Pha trd cho cae nha thdu phy khéc 191.996.535.377 _ 180.334.340.715 TONG CONG 174.705.474.076 __ 269.917.220.581 20. NGUOIMUA TRA TIEN TRUOC NGAN HAN ay [a cdc khodn dng true tir khdch hang co nhu cdu mua on ho, nha phd, biet thy va at nhung cha nhan ban giao tai ngay két thc ky ké todn nam. Chi tiét nhu sau: VND ‘86 cudi nd 86 ddu nim Tra tru6c tir cc khach hang khéc 1,244,504.246.045 1.036,391.527.754 ‘Tra true tir cdc bén lién quan (TM sé 35) 77.204,999.225 __43,900.075.512 TONG CONG 41.321,709.248.270 _1.080.291.603.266Céng ty Cé phan Dau tu Nam Long B09-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 ném 2019 va cho nam tai chinh két thic cing ngay 21. THUE VA CAC KHOAN PHAI NOP, PHAI THU NHA NUOC vn Sb adu nim — Tang trong ky idm trong ky Sb cud nim Phai thu Thué thu nhap doanh nghigp CTNDN’) = 145,011.26 = 145,011.26 Thué gia tri gia ting 97.550,380.553 179.459.599.284 (170.278.442.628) 106.731.537.209 Cac loai this ee 4.931.145.757 ___ 103.997.071 __(1.931.145.757) __ 103.997.0741 TONG CONG _99.481.526.310 _ 179.708.607.581 (172.209.588.385) 106.980.545.506 Phai tra TNON 166.125.758.629 240.805.293.385 (228.027.006.341) 178.904.045.673 Trong a6: Thué TNDN hign hanh 155.761.843.351 216.390.636.733 (226.138.487.691) 146.013.992.399 Tré trr6c thud TNDN theo tién 0 thanh toan cla khdch hang 10.363.915.278 24.414.656.652 _(1.888.518.650) 32.890,053,280 Thué thu nhap cénhan 8.648.284.687 62.777.203.445 (65.039.273.960) _6.386.214.172 Thue gia tri gia tang (*) 6.418.065.118 257.581.009.072 (201.490.139.578) 62.508.934.612 Céc loai thué khac 3.707.646.610 _ 5.829.138,227 __(6.644.311.622) 3.892.473.2158 TONG CONG 184.899.755.044 566.992.644.129 (500.200.731.601) 251.691.667.672 (7) Phan tang va gidm khoan thué gid tr gia t&ng phai ndp thé hign s6 thué phat sinh va sé thud 4 duoc ké khai khdu trtr trong ky. 22, CHIPHIPHAITRANGAN HAN VND ‘86 cudinam 86 déu nim Trich true chi phi hoan thanh dy én 433.323.401.565 458.622.173.443 Chi phi Iai vay phai tré 6.755.140.458 ——_5.995.682.503 ‘Cc khoan chi phi hoat dong khac 447.976.324.459 __41.114.821.207 TONG CONG 488.054.866.482 505.732.677.153 35 “ogy SMCéng ty Cé phan Dau tw Nam Long BO9-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (liép theo) vao ngay 31 thang 12 nam 2019 va cho nam tai chinh két thic cng ngay 2. PHAI TRA KHAC VND ‘86 cudi nam 86 déu nim Ngan han Phai trd hop HBHTKD (*) 245.498.564.091 144.776.195.356 Khon phair kinh phi b&o tri duy ty blo dung 125.059.997.676 79.243,562.079 Nhan d3t coc chuyén nhugng cb phan (**) 100.000.000.000 - C6 tire phai trd cd dong khong kim soat 718.388.330.046 10.250.040.391 Bat coe ciia khach hang 718.233.954.562 16.280.685.173 Phai tra lién quan dén céc dy én dé dang 410.170.673.059 15.303.273.059 ky quy aa nhan 4.309,634.000 ‘920,385,000 Khac 42.827.409.238 _45.081.937.352 TONG CONG 561.488.562.672 _ 311.856.078.410 Trong a6: Phai tré cho cdc bén khdc 561.488.562.672 306.206.078.410 hai tr cho bén lién quan (TM 35) - 6.650.000.000 Dai han ky quy 104.304.911.366 - Kae 159.545.529 __9.100.824.610 TONG CONG 104.464.456.895 _9.100.824.610 (() Khoan nay bao gdm phan dau tw vao HDHTKD voi Cong ty Cé phan Khai Sang voi s6 {ign 1& 245,498, 564.091 VND (tai ngay 31 thang 12 nam 2018: 144.776.195.356 VND) 8 xay dung dy dn truéng hoc trén quy mé dién tich 8.844 m2 tai Phuong Tan Thuan ‘Bong, Quan 7, Thanh phd HO Chi Minh (TM 86 16). Vao ngay 31 thang 12 ném 2019, ‘dy n nay vn dang trong giai doan hoan céng. (") Vao ngay 18 thang 12 nam 2019, Nhém Cong ty 44 ky két Hop ding Bat coc a8 cchuyén nhurong 15% phan vin gép tai Paragon cho mot bén thir ba. Tai ngay 31 thang 12 nam 2019, 36 tién nhan Gat coc tt céng ty nay la 100.000.000.000 VND. VAY VAN vn ‘$6 cudi nim $6 ddu nim Vay ngan han Vay ngén han ti ngan hang (TM sé 24.1) 63,282,000,000 146.577.201.995 Vay dai han d&n han trd (TM s6 24.2) = 54,843.930.300 63.282.000.000 _ 201.421.232.295 Vay dai han Trai phiéu (TM s6 24.3) 626.241.274.121 622.623.620.017 Vay dai han tir ngan hang (TM s6 24.2) 179,999.212.966 __ 183.369.634.300 806.240.496.487 _ 805.983.254.917 TONG CONG 869.522.486.487 1.007.404.486.612 ry BNERK e 2A “ 998 Zbz 666624 wey 1ep fen - - ey uby Upp UeY Tep AeA - ‘op Buols YW HO OH, Que YUBUL ‘20G OU gn ‘Aey yur] Sugnud Gb sm) 18) oll 618 UBOU BIAON up Ag eno Yon UBIP L9A 32D NU Fea re] Buom Buoy yey Yuty US ON ew Buon 2 eu 4z0z WRU (WEN 191A) OGSH Ua, Ie} 989 Upp Uenb ual} ugAND—O'g uedig uginieud ones ¢ Guu eL AEBN BBETITESS SL) § —WURLLLIOW HHN1. Buey UeBN, weu% ‘NA 08g wep 9Du) YUH apnsie7 fea yoip of uey opp AeBy wigu igno 9g. buey ueBN mes nyu Bugy upBu 2 ueY rep Ken ugoUP ORO 39h HO Buey upbu nj uby rep AeA z'be (4 98 wa) uy 8407 yuu “007 upg UBhNH (wen 181A) WueUL UY BX IeIIePUGURS —G'L—G'9 BudpnajugABuNso@ —Oz0Z WeU aveyeud piepueIs fe) 980 A yep Buhp as ughnD 6 Suew oz AeGN ‘000'000 zez eo. “AUN HHNL Buy ug6N weu%e NA 08g wep oDYs YUH agns ie] Aen yop ony wey opp AeON WRU 19ND 9S buey uebN ines nyu 6upy upbu 2 uey UpBU Aen UBOUY DED 39H 1D Bugy upbu zy uéy upbu ten L¥e (oe den) ONVAAVA “vz Ae6u Bund ony; 194 YUIyo 1k} WeU OYD BA GL 0Z WEL Z| BURY) Le Ae6u OBA (eu den) LYHN dOH HNIHO ly. OS O¥S HNIW L3ANHL NHING-608 6uo7 wen ny neg ueYd 99 4 BugDCéng ty Cé phan Bau tu Nam Long BO9-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 nam 2019 va cho ném tai chinh két thie cling ngay 24. 243 24 25. 26. VAY VA NG (tiép theo) Trai phiéu \Vao ngay 19 thang 6 n&m 2018, Céng ty CS phan Ching khoan Thanh phd Hd Chi Minh & thu x8p cho Nhém Cong ty phat hanh 120 trai phiéu khong chuyén di cho Cong ty TNHH Bao hiém Nhan tho AIA (Viét Nam), 30 tréi phigu khéng chuyén d6i cho Céng ty TNHH Béo hiém Nhan tho Generali Viet Nam va 510 tral phi6u khong chuyén dBi cho Cong ty TNHH Manulife (Viét Nam) voi ménh gid 1.000.000.000 VND/trai phigu, Iai suat 6,5%/nam, Cac {rai phidu nay 88 dao han vao ngay 19 thang 6 nim 2026 va duge ding tai tro va dau ty cho cdc dy an. Tinh hinh ting giém céc khoan vay va tral phiéu trong ném vo Vay Trai phiéu Téng cng 86 dau nam 384.780.866.595 622.623.620.017 1.007.404.486.612 Tién thu ty di vay 329.075.470.886 ~ 329.075.470.886 Tién chi trd ng gd (470.575.125.115) = (870.575.125.115) Chi phi phat hanh trai phigu 3.617.654.104 _3.617.654.104 86 cubi mam 249.281.212.966 626.241.274.121 960.522.486.487 DOANH THU CHUA THC HIEN Doanh thu chu thy hign bao gém: ~ Gié tri oda khodn lei nhuan ma Nhém Céng ty nhan duge tt viée chuyén nhyrong mot phan dy an Mizuki cho Cong ty Cé phan NNH Mizuki, va mot phan dy an Khu 86 thi ‘Vam C6 Béng cho Southgate theo fj Ié sé hitu cla Nhom Cong ty trong cc lign doanh nay, va Tién thué nha nhan treée tly khach hang cho toan bé giai doan thué. Chi tit nh sau: ND ‘6 cudinam ‘86 dau nim Ngan han Tién cho thué nhan tude 6.667.470.512 - Daihan Dyn Khu Bd Thi Vam Cd Dong 395.951.985.000 395.951.985.000 Dy an Mizuki 244.941.295.332 322.199.904.307 Tin cho thué nhan tude 53,895 696.739 : 694.788.377.071 _ 718.151.289.307 TONG CONG 701.455.847.583 718.151.289.307 DY PHONG PHAITRA ‘86 du nay thé hign khodn dir phng bdo han bi voi céc odng trinh, hang muc cOng trinh {& hoan thanh va ban giao tai ngay bao cdo, 38FE WR OS eT 6 TStaS rE WSF = Olver Leeel GEVTITeIee CeO EOLG CODECS) Leer GOERS DONE Cee TEES tueU igno 9g Olea = - Tusoor ere) Tus eee ee) = : > énb Burp ng - - (veszsseez'e) les'zsgeaz's - : - 7 ‘venus 161 oud usu (copzee'voz'ze) - (oszeeorz) = - : : : yojonyd ‘Sugai ‘tp Anb pH (ore sss'o0ze) - (ozases'e0z'en) : : : - 4 8u00 90 25 eersizolreoL - sersizosres, - : 7 - - vwgu Buz ugnug uenuu 167 SLveRrLIL'OBy (OF8'LZr'e0s'0r) - 4 . a S0E'L9E'LL'ShZ 000'OSS"E09'Szz $90 wpknus puud wea 199 upAMUO, : - (oooousevezi2) - : - 7 Qovouszre'zbe npwud go Bue9 90 99 (ooo'sozeez'se) | - - (ooo'soz sense) - 7 nb ngiud 9) ooo'see'es0'zeg = - : : - Ooo'ase'ees'0sz ooo OLeesz'Lee —_ngd go uEY ea BUSTY HZH0z87 OEBLZPEOTOY OLS'OBY'erL'E9 ELV'ESL'EEO'L 686'92L'EzEOL (ODO VEr'8) LOOLPI-ISOZEr OOO;UEO PEE ZLET weU ne 9s 2980 URN ‘go Bupy ud re gud upud anys nowes nyoupn upmieyd nb mpd gq upud go.upn —_upud go ug 19p ugdnyo pny nes usNYU 17 OOM OBUA AND A NED Sat 7p Bupty Woys phn ana niny Qs 04D UgA UgNBU WeIb Bue YY yu, 1-22 MOHOSNHONOA “zz AeBu Buno onup 39x UuIUO He WEU OUD eA 6LOZ WEL ZL BueLA Le AeBU oBn (©2u) 488) LYN dOH HNJKO IV. OYO OV HNIW L3ANHL NH/Na-608 Buo7 wen ny Neg UeYd 9D Ay BUQDyeazer lea vs0s Soevse rorees | re SSO let SE eervioeree ov Tevoareoror TWorzreveseee) Loe ver eos ese Wearersion ese ov'eso's (osxoar'9ce's) (er6 161'219'SP) (vev-err'szo'ten) ye" L0e vas 096 (o0r'6t6'0¢z'962) oo‘oraresoL Lg 798 YE 000% bugo Bupy ‘NA NHIN-608 Westar) ge 080'980°6 (osv:osy9s0'2) (eve z61'@28'S>) (weu'err9zo'teL) 29 LOE vag 098 (oo0'oe6'9ss'ee1) Bps'veL'pls'e6e't s9ud uoud anyo nui nes uenyu 107 eeriigoizz nay 98 nyo ua 20nip opu Br tzp‘Der'60L'01 (000 80r'e0z'98) up ied En apud 90 sringp 70 7 (oor ees'oez'eez) - L9e°v9e'80s'8e6 ‘upd 99 upa ap Bue ‘doo 0sr Sco zEsz (000'0%9'660.Z1 ooo o¢s'ess'e9} o00'osi eae" lez upud go uga tugu igno 9g Buy Gr errros mL) 1908 uipty uaAn yyw wig] Buoyy BUnyu yoo ‘A Bugo eno j#08 wan SuoUy Supp go 19r upa talp oF19 (a) 94 Sug up Bugs 295 99, wu Buon ubra ugnyu ie ) inb n91ud 90 nud go yeu yea lus go Bugg an} 20 weU ne gS ‘reu Wen (o9tp den) npy 9s nyo UgA UoNBu weI6 Bugs Yury YULL ‘KeBu Buns anu 9 (0048 den) 9H OS MHD NOA a ord 0 1} WRU OYO BA BLOZ WEY Z| Buea Le AeBU OBA (C0u} den) LyHN dOH HNJHO Iv. OYS OYE HNIN L3ANHL 6uo7 wen ny neg UeUd 9o Ay BuegCéng ty Cd phan Dau tw Nam Long B09-ON/HIN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 nam 2049 va cho nm t8i chinh két thic cling ngay 27. ard 272 VON CHU SO HOU (liép theo) Tinh hinh téng gidm nguén von cht sé hitu (tiép theo) (9 Vao ngay 19 thang 9 nam 2019, Nhém Céng ty d& phat hanh thém 18,855,693 cb phidu theo ménh gia theo t¥ I@ 8,23% 48 tra cé tthe cho c& dong hign hau. Viee phat hanh cd phiéu nay duoc thuc hién tir ngudn loi nhuan chua phan phéi tai ngay 31 thdng 12 nam 2018, duoc phe duyét boi Nghj quyé Bei Hoi déng Cd dong sd 01/2019/NQ/DHBCBINLG ngay 20 thang 4 nam 2019, \Vao ngay 24 thang 9 nam 2019, Nhém Cong ty 48 nhan dug Cong van s6 5856/UBCK- QLCB cia Uy ban Ching khoan Nha nuéc chap thuan viéc phat hanh moi cd phiéu phd th6ng theo Chwong trinh Iya chon cho can b6 quan ly cép cao cia Nhém Cong ty. Theo 6, Nhém Céng ty phat hanh méi 1.709.964 o8 phiéu vol gia phat hanh la 10.000 \VNDIcé phiéu cho cén bo quan ly cAp cao Cong ty pha hyp voi Nghi quyét Bai Hoi ding C6 dong $6 01/2019/NQIBHDCBYNLG ngay 20 thang 4 nam 2019 va Nghi quyét Hoi dbng Quan ti Sb 12/2019/NQ/DHECEINLG ngay 23 thang 4 nam 2019. Vao ngay 23 thang 10 nam 2019, Nhém Cong ty d& duge So Ké hoach va Bau ty Thanh phd Hé Chi ‘Minh cp Gidy Ching nhan ®ng kj Kinh doanh diéu chinh tn thee 21, chp thuan cho vigc ting vén néi trén. Gi) a0 ngay 15 thang 5 ndm 2019, Nhém Céng ty 44 nan duge Cong van $6 2995/UBCK- LGB ciia Uy ban Ching khoan Nha nude chap thuan giao dich mua lai cb phiéu lam cé phiéu uf. Thao, Nom Cong ty mua fe 0.000.000 6 phidu v6i giS mua la 29.673 VNDicdphiéu phi hop voi Nghi quyé Bai Hoi déng Cd ong Sd 128/2019/NQFDHDCBINLG ngay 23 thang 4 nam 2019. (il) Theo Nghi quyét Hdl ddng Quan tr Sé 18/2019/NQ/HDQTINLG ngay 28 thang § nam 2019 va Sé 41/2019/NQ/HBQTINLG ngay 28 théng 11 ndm 2019, Nhém Céng ty da thong ve vige tra cb tire nam 2018 bing tién mat tai mirc 2.92% va tam ang c6 tire nam 2019 bang tién mat tai mirc 4.78% trén ménh gid cd phiéu phd thong. (iv) Theo Nghi quyét Bai Hoi déng Cé dong Thuong nién Sé 01/2019/NQ/DHBCBINLG ngay 20 thang 4 nam 2019, cae o8 déng ciia Nhom Céng ty 48 théng qua misc trich lap quy khen thudng la 4% igi nhuan sau thué cia Nhém Cong ty, kem quy phic Igi I 10 ty ‘VND. C6 phiéu $6 tugng 66 phiéu Tai ngay 31 Tai ngay 34 théng 12 nam 2019 thing 12 nm 2018 Cé phiéu da dug duyét 259.702.8575 239.136.918 cé piu da phat hanh (6 phiéu d8 da phat hanh va due g6p vin day da 259, 702.575 239,136,918 G6 phigu phd thong 259.702.575 239.136.918 Cé phiéu quy ‘phiéu qué do cong ty me nam gilt (10.900,000) Z ‘Cé phiéu phd thong (10.000.000) - 6 phidu gu doc ty con ndm git (9.544.956) (9.544.956) Cé phidu phd thong (0.544.956) (9.544.958) C6 phiéu dang leu hanh ‘Cé phiéu phé thong 240.157.619 229.591.962 Ménh gid cB phiéu dang Izu hanh: 10.000 VND/cd phiéu (31 thang 12 ném 2018: 10.000 ‘WNDIcS phiéu, Oc 08 dong nd gi 8 phan ph thong cla Nnom Gong ty duoc hong 66 tinc do Nhém Céng ty céng 68. Mai cd phan phé théng thé hién mét quyén biéu quyét, khong han ché. at a 4Céng ty Cé phan Dau tw Nam Long B09-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vvao ngay 31 thang 12 nm 2019 va cho nam tai chinh két hic cing ngay 27. VON CHU SO HOU (tiép theo) 27.3 Tinh hinh ting gid vén 6 phan VND Naim nay Néim trate Vén cé phan Ven gép dau nam 2.391.369,180,000 _1.572.264.090.000 Tang trong nam 205.656.570.000 __819.105.090.000 \Vén g6p cudi nam $2587.05. 750 O00 2 Se se2. 180.000) G6 tire bang cd phiéu da cong bé 188.556.930.000 212.242.570.000 C6 tite bang ti8n 8 cong bd 181.026.448.724 79.266.995.820 Cé te a thy tré bang tién 172.888.169.069 710.573.079.560 27.4 Tinh hinh ting giém quy khen thuréng phuc lot VND Nam nay ‘Ném truée 86 au nim 43.990.827.616 28.922.510.372 ‘Tang trong néim (TM sd 27.1) 45.578.797.943 382.704.832.609 Si-dung quy (29.760.841.068) __(17.636.515.265) ‘86 cubi nam 59,808.784.491 43,990,827.616 28. LOVICH CUA CO BONG KHONG KIEM SOAT vn ‘86 cubi nim 86 dau nim Von diéu Ie 38 a6p 1.028.700.203.970 522.386.883.970 Thang due vén 26.394.994.873 -26.412.286.830 C6 phigu quy (656.280.000) (656.280.000) Quy dau tu va phat tién 62.463.835 62.463.835 Cac quy khdc thuge von ché sé hou 877.917.539 648. 746.284 Quy danh gia lai tai san 63.818.489 63.818.489 Loi nhuan sau thué chua phan phéi ___ 89.962.523.479 __ 135.271.320.338 TONG CONG 1.145.105.732.185 684.189.248.746 Chi tiét tinh hinh tang gidm igi ich ca ob dong khong kiém saat: vd Naim nay Néim trae 86 dau nam 684.189.248.746 802.626.704.177 Tang vén gop aidu le 572.500.000.000 - Mua c&ng ty con (TM sé 4.3) 5.425.994.773 - Loi nhuan thuan trong nam 46,708.377.748 123.722.359.660 C6 phigu quy - (€2.782.207) Cb toe a tra (78.387.001.800) (146.268.292.884) ‘Thodi vén bang tién (22.072.330.000) (93.427.250.000) Giao dich vin voi cb dong khéng kiém soat cla cong ty con hung khong lam mat quyén kiém soat (831.128.360.358) : Thanh ly cOng ty con (27.598.740.606) - Thoai von bang céch cén tir khodn phai thu 4.531.456.318) ___(2.381.490.000) 86 cudi nim 4,145.105.732.185 __ 684.189.248.746 Trong 6; C6 tee 8 thue trd bang tién 70.683.354.300 136.099, 478.184 4a 124 won NCéng ty Cé phan Bau tu Nam Long ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 nm 2019 va cho nam tai chinh két thic cing ngay 29. 29.4 29.2 DOANH THU Doanh thu bén hang va cung cép dich vu ‘Téng doanh thu Trong 6: Doanh thu ban dat, cin hé, nha phé va Dit thy Doan thu xay dung Doanh thu cung cp dich vu Thu nhép cho thud bat dong san dau tur Doanh thu tt chuyén nhuong dy én Try Gidm triv doanh thu Doanh thu thuan Trong 06: Doanh thu v6i khéch hang khac Doanh thu véi bén lién quan (TM sé 35) Doanh thu hoat dong tai chinh Laiti8n giri ngan hang va Iai cho vay Lai duoc chia ty HDHTKD Laitir thanh ly Thao Nguyén (TM 86 4.1) C6 ture duge nhan ‘Tién thu ti fai phat n@p cham TONG CONG GIA VON HANG BAN VA DICH VU CUNG CAP Gia von dat, cn ho, nha phé va bit thy Gia von xay dyng Gia vén dich vy cung cp Chi phi kinh doanh bat dng sén dau tur id vén chuyén nhweng dy én TONG CONG 43 BO9-DN/HN vn ‘Nam nay Nam trade 2.548.661.230.206 3.479.607.604.703 1.967.76.332.982 2.399.239.768.591 428.552.074.889 10.115.342,024 132.928.088.575 257.171.209.015 120.204.733.760 _21.581.285.073 791.500.000.000 __(2.560.451.561 : 2.546.100.778.645 _3.479.607.604.703 1,894.173.744.419 2.460.594.659,950 651.927.034.226 1.019.012.944.763 vwD Nam nay Nam treoe 467.983.093.544 102.148.994.247 721.345.474.284 —--26.18.996.108 6.916,883.500 = 262.350.000 367.168.794 240,095,668 10.167.967 196.747.896.996 _ 129.045.327.116 vND Nam nay Nam truoe 1.081.281.967.877 | 1.443.777.515.737 313.672.737.320 9.447.609.703 73.458.481.738 98.330.580.177 191.232.470.914 —_12.470.927.889 = 412.122.825.456 1.479.645.666.849 _1.976.149.458.962 a aeCéng ty Cd phan Dau tu Nam Long THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngaiy 31 thang 12 ndm 2019 va cho ném t8i chinh két thic cing ngay a. 32. 33. CHI PHI BAN HANG VA CHI PHI QUAN LY DOANH NGHIEP Chi phi ban hang Chi phi tiép thi, nha mau Chi phi hoa héng ban hang Chi ph nhan vien Phi tw van Khac Chi phi quan ly doanh nghigp Chi ph kvong nhan vin CChi phi dich vy mua ngoai Chi phi thué Khdu hao Khae ‘TONG CONG CHI PHI TAL CHINH CChi phi lai vay trai phigu va ngan hang 16 tr than ly Céng ty Cé phan Phat trién Nha Bac Trung Nam (TM s6 17.2) CChi phi tai chinh khac TONG CONG ‘THU NHAP KHAC VA CHI PHI KHAC ‘Thu nhap kha Lai thr giao dich mua gia r6 (7M sé 4.2) Phat vi pham hop ding Thu nhgp ti thanh Iy tai san Khac. Chi phi khac Tién phat Khde LOI NHUAN KHAC. 44 ‘Nam nay 663.877.038.710 32.439,821.815 185.142.177.961 1,827.936.937 5.999.890.1683 119.286.865.591 192.046.577.755 138.588.381.255 35.132,809.082 4.451.626.009 35,348.273.198 305.567.667.299 424.854.532.890 Nam nay 19.740.490.753 400.000.000 912,426.74 21.052.917.497 Nim nay 405.759.339.267 981.365.125.769 11.490,205.037 171.606.755 12.732.401.708 723.154.211.870 410.162.771.477 412.991.440.093 382.605.127.697 BO9-DN/HN VND Nam tubo 76.215.429,501 117.614.552.117 497.171.782.122 7.852.542.5900 33,126.092.396 251.780.398.726 162.196.604.556 440.285.405.683 4.354.913.104 2.690,868.904 29,269,556.424 238.797.348.674 490.577.747.397 vwD Nam treo 396.407.185.577 607,498,486 387.014.682.063, vND Nam treo 18.875.891.161 5.231.874.505 1,991.274.130 11.652.742.526 9,764.277.917 7.478.915.109 2.285, 362.608 9.114.613.2446Céng ty Cé phan Dau tu Nam Long BO9-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 nam 2019 va cho nam {ai chinh két thic cing ngay 34, 344 ‘THUE THU NHAP DOANH NGHIEP Thug sudt th thu nha doanh nghigp "TNON? dp dung cho Cong ty 820% thu nh chi thué. Cac cdng ty con trong Nhém Cdng ty 4p dung cae mirc thud suat thué TNDN dao dong tir 18% dén 20% theo ting cong ty. Cc béo cao thué ciia Nhém Cong ty sé chiu sy kiém tra cia co quan thué. Do vige ap dyng luat va cdc quy dinh vé thué c6 thé duoc gidi thich theo nhiu cach khac nhau, sO thu duge trinh bay tren c4c bao cdo tai chinh hop nhat cb thé sé bj thay adi theo quyét ‘inh cui cing cia co quan thué. Chi phi thué TNDN: VND Nam nay Nam trate ‘Thué TNDN hign hanh 206.218.688.627 925.218.657.956 Bidu chinh thué TNDN trich thiéu c&c nam tree 10.171.948.106 796.367.5814 CChi phi thué TNDN hign hanh 216.390.636.733 326.015.025.537 Chi phi (thu nhap) thué TNDN hoa lai (7M 86 34.3) 2.613.520.264 _(85.202.825.107) TONG CONG 219.004.156.997 _ 240.812.200.430 Dui day 1a di chiéu chi phi thué TNDN va k&t qua cia loi nhuan ké toan truéc thué nhan voi thué sudt thué TDN: VND ‘Nam nay Naim trate Téng Igi nhuan ké toan tréc thud 1.226.276.836.087 1.128.004.775.288 ‘Thué TNDN theo thué sudt 20% 236.398.048.623 218.960.615.961 Céc khoan diéu chinh ting (gidm) ‘idu chinh thué TNDN trich thiéu cdc nam tre 10.171.948.106 796.367.581 Phan bd [oi thé thyong mai phat sinh to hgp nhét kinh doanh 906.795.256 _1.006.345.181 Ld nam trzdc chuyén sang (616.158.519) _(6.143.487.020) Thu nhap tir hoat dng kh6ng thude dign nop thué TNDN (8.589.578.78) _(5.377.232.980) Phan Ii trong c6ng ty ign doanh valign ket (25.275.229.997) _(2.791.186.789) Chi phi chénh léch gia Iai sudt hye té va |i sudt danh nghia lién quan dén phat hanh trai phiéu chuyén di 1.289.239.073 Khac 6,008.332.306 __33.071.519.423. Chi phi thué TNDN 219.004.156.997 _ 240.812.200.430 Thué TNDN hién hanh Thué TNDN hign hanh phai trd duge xac dinh dya trén thu nhap chiu thué cia nam hién tai Thu nhap chiu thué khdc voi thu nhap duoc bao co trong b&o co két qua kinh doanh hop nhat vi thu nhap chiu thué khong bao gém cac khodin muc thu nhap chiu thué hay chi phi duc khdu triy cho muc dich tinh thué trong céc ky khc va cing khéng bao gém céc khoan mye khong phai chiu thué hay khong dug: khu trir cho mye dich tinh thué. Thué TNDN hign hanh phai ted cla Nhém Céng ty duroc tinh theo thué sudt 8 ban hanh dén ngay ket thc ky ké ton nam, 45 x g ieCéng ty Cé phan Bau tu Nam Long BO9-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vao ngay 31 thang 12 nm 2019 va cho nam tai chinh két thdc cng ngay 34, THUE THU NHAP DOANH NGHIEP (tiép theo) 343° Thué TNDN hoén lai Nhém Céng ty d& ghi nhan mét s6 khoan tai san thué TNDN hon lai va thud TNDN hoan lai phai tra voi cac bién dong trong ky bao cdo va ky truéc nhw sau: VND Bao cdo két qué hoat dong Bang cén dbiké loan hop nhét__kinh doanhshop nhét__ 86 cudi nam S6é.ddu nim (Nam nay Nam trede Tai san thué TNDN hodn Iai Loi nhuan ndi b6 chua thurs hién loai trir trén hop nhat 230.285.696.758 219.793.957.359 10.491.739.399 586.512.258.585 Chi ph phai tra 331.591.236.238 32.701.605.411 (1.110.369.173) (4.981.422. 722 Khac 2.677.317.219 2.717.414.216 (40,096.97) _(747.657.632) 264.554.250.215 255.212.976.986 Thué TNDN hodn lai phai tra Chi phi lai vay 8 dugc khdu tre hi tinh thu nhung duge von hoa vao dy an trén bdo cao tai chinh hop: nat (11.954.793.493) = (11.954.793.493) 2 ‘Chénh léch gid tri hop ly cia tai san mua trong hop nhat kinh doanh (12.180,096.634) _(12.180.096.634) = __24.456.801.432 (24.134,890.127) _ (12.180.096.634) (Chi phi) thu nh§p thué TNDN hon Iai (TM 36 34.1) _(2.613.520.264) __ 85.202.825.107Céng ty Cé phan Bau tu Nam Long B09-ON/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tip theo) vao ngay 31 thang 12 nm 2079 va cho nam tai chinh két thc cing ngay 36. NGHIEP VU VOI CAC BEN LIEN QUAN Cae giao dich trong yéu cia Nhém Cong ty voi cde bén lién quan bao gém: VND Céc ban NOi dung én quan Méiquan he nghitp ve Nam nay Naim truce Southgate Cong ty Ban dy én (*) - 791.500.000.000 lien doanh Dich vy ting thdu () 335.964.913.165 _74.359.327.272 Gép vn HOHTKD = 916.500.000.000 NNH Mizuki Cong ty Dich vy ting thau (") 160.904.361.903 183.086.799.209 lien doanh Ban can ho va nha phd (?) 154.939.703.704 - Cho thue (9 118,055.454 66.818.182 Gp vin = §.850.000.000 () Doanh thu cho bén lign quan (TM sé 29.1) 651.927.034.226 1.019.012.944.753, ‘86 du céc khodn phai thu va phai trd v6i ed bén lign quan duoc thé hign nhu sau: VND Cac ben ‘Noi dung én quan = M6i quan hé nghiép vu 86 cudi nm 86 déu nim Phai thu ngén hen cila khéch hang (TM sé 7) NNH Mizuki Cong ty Dich wy tng hau 81.122.982.397_5.681.166.985 llén doanh Southgate Cong ty Dich wy ting hau 54.168.143,109 : lign doanh Cac ca nhan 8 dong Ban cn ho 5.000.000 161.005.097 526.506 _5.842.172.082 Khach hang tré tién trréc ngén hen (TM 36 20) Southgate Cong ty Tam tng cho lien doanh mua dich vy 56.882.166.972 - NNH Mizuki Cong ty Tam ing cho lien doanh mua dich vu __20.322.832.253 __43.900.075.512 177.204.999.225 __ 43.900.075.812 Phai thu ngén han khdc (TM s6 10) Southgate Céng ty Phaithukhdc ——4.727.867.524 - lien doanh Cac cé nhan C6 dong Phaithuknac ___364.000.000 _ - 5.091.867.5264 : Phai tré ngén han khéc (TM 36 23) NNH Mizuki Cong ty Gop vén HDHTKD = __6.650.000.000 tien doanh Seer eer erEEEPPEEE eer EEPE EHP eerE 47Céng ty Cé phan Bau tu Nam Long BO9-DN/HN ‘THUYET MINH BAO CAO TAI CHINH HOP NHAT (tip theo) vao ngay 31 thang 12 nam 2019 va cho nem tai chinh két thie cling ngay 35. NGHIEP VY VOI CAC BEN LIEN QUAN (tiép theo) Cac giao dich trong yu cita Nhém Cong ty voi cdc bén ln quan bao gdm: (ip theo) Thu nhgp cia cc thanh vien Hoi déng Quan tri va Ban Tong Giém 6c duge trinh bay nhur sau: VND Nam ney Nam treoe Thi lao Hoi déng Quan tr} 8.833.793.9044 —9.232.382.800 ‘Tha lao Ban Tng Giam abc 9.328.950.830 __7.627.376.210 TONG CONG 118.162.744.774 _ 47.059.759.010 36. LAITREN CO PHIEU Lai co ban trén cé phiéu duge tinh bang cach chia lol nhuan sau thué thudc vé ¢8 dong so hiu ¢6 phiéu phé théng ciia Céng ty (sau khi 44 diéu chinh cho viéc trich lap quy khen thuéng, dc fo) cho 66 lreng binh quan gia quyén cua 66 08 phibu pho thong dang lau hanh trong nam, Nhém Cong ty sir dung cc théng tin sau 48 tinh Iai co ban trén ob phiéu: ‘Nam nay Nam trac (®iéu chinn) Loi nhugn sau thué (VND) 960.564.301.342 763.470.215.198 Trir. Quy Khen thuéng phic lol (VND) () (58.028.215.067) _(45.578.797.943) Loi nhuan sau thué thugc vé cé dong sé hiu 6 phiéu phé théng (VND) 902.536.086.275 717.891.417.255 86 lugng binh quan gia quyén cia sé cé phiéu pphé thong dang lu hranh trong nam (c6 phiéu) (i) 201.505.291 __207.347.548 ‘86 lwong cd phiéu bin quan Iwu hanh da duge iéu chinh do anh hwéng pha loang trong nam 201,506.291 207.347.548 Lai trén 6 phiéu (VND) Lai co ban trén o6 phiéu 4479 3.462 Lai suy gidm tran o6 phiéu 4479 3.462 () Loi nhuan dung 48 tinh 11 trén cd phiéu cho nam tai chinh két thic ngay 31 thang 12 rim 2018 da duoc didu chinh lai dé phan anh khoan thyc trich quy khen thuéng, phiic Igi tur loi nhuan sau thué chwa phan phéi cua n&m 2018 theo Nghi quyét Dai hoi déng 66 dong ngay thang 4 nam 2019 (‘NQDHBCD 2018"). Loi nhuan ding 4é tinh lai trén 6 phiéu cho nam tai chinh két thc ngay 31 thang 12 ‘nm 2019 duoc didu chinh giém cho khodn trich quy khen thwéng, phic loi du kién trich lap theo NQDHBCE 2018. ($6 c8 phiéu phd thong dang twu hanh binh quan cho nim tai chinh K8t thac ngay 31 thang 12 nam 2019 va 31 thang 12 n&m 2018 da duge digu chinh 48 phan anh vie phat hanh o6 phiéu a8 trd cé ture voi ty Ib 8.23% vao ngay 19 thang 9 nem 2019. (ii), Khong cé céc giao dich o8 phiéu phé thong hog giao dich cd phiéu phé thong tiém. nang nao xdy tate ngay kt thio ky kB todn dm én ngay hoan Thanh bao co ti cchinh hop nha nay. 48 and ane = ouCéng ty Cé phan Dau tu Nam Long B0S-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tip theo) vvao ngay 31 thang 12 nam 2019 va cho nim t&i chinh két thic cing ngay 37. CAC CAM KET VA CAC KHOAN NQ TIEM TANG. Cam két theo hop déng thué hoet dong Nhom Cong ty ign dang thué tal san theo hgp dng thué hoat dong. Vao ngay 31 thang 12 nm 2019, céc khodn tién thué t8i thiu trong tong lai theo hop déng thu hoat ding dugc trinh bay nhw sau: VND ‘N&m nay Nam true Duréi mot nam 14.103.964.643 —11.732.276.491 Tir mgt dén nam nim 16.875.153.886 27.486.746.979 ‘Tren nam nam : 3.923,975.000 TONG CONG 30.979.118.529 _43.142.998.470 Nhém Céng ty hign dang cho thué tai san theo hop ding thué hoat dong. Vao ngay 31 thang 12 nam 2079, cac khoan tién thud t6i thiéu thu duge trong turong lai theo hgp ding thué hoat dong Gyo trinh bay nhu sau: VND Nam nay Naim trate Dugi mot nam 410.710.686.089 18.950.018.773 Tar mot dén nam nam 24.273.247.270 __31.288.805.857 TONG CONG 34.983.933.359 _50.238.824.630 Cac cam két vén Vao ngay 31 thang 12 nam 2019, Nhém Cong ty o6 cdc cam két hop ding cho viée xay dung dy an can hd, nha phé va biét thy nh sau ND Gi ty theo Gia tras Gié tr hop ang ghinhan cam két con lai Dyn Hoang Nam 2.066.794.337.992 (311.190.224.000) _1.755,604.113.992 Dy an Nguyén Son 678.003.747.791 (360.860.865.908) 317.142.881.883, Dy dn Novia 311.265.794.316 (240.965.350.685) 70. 290.443.6341 Dy én Pha How 180.677.234.882 (119.101.904.251) 31.575.330.631 Dy an Long An 112.406.491.711 (32.766.740.000) 79.639.751.711 Dy an Ehome 609.676.731.440 (16.559.111.773) _53.117.619.667 Dy 4n Southgate 64.014,660.000 (18.779.540.000) 45.235.120.000 Dy 4n VSIP Hai Phong 23,900.510.000 _(4.680.220.000) 19.220.290.000 khae 135.556.235.580 __ (60.946.566.307) __74.609.669.273 TONG CONG 3.612,285,743.712 (1,165.850.522.924) _2.446.435.220.788 49Céng ty Cé phan Bau tu Nam Long BO9-DN/HN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) vvao ngay 31 thang 12 nam 2019 va cho nam tai chinh kat thic cing ngay 38. ‘SY’ KIEN PHAT SINH SAU NGAY KET THUG KY Kf TOAN NAM Khong cé sy kign nao phat sinh sau ngay két thiic ky ké toan nam yéu cu phai duoc didu cchinh hay trinh bay trong bdo cdo tai chinh hop nhat kém theo cia Nhém Céng ty. Bai Hoang Va Rots Quang Bike Nguoi lap toan trrdng Ngay 11 thang 3 nm 2020