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  • CNG TY C PHN TP ON CNG HA X HI CH NGHA VIT NAM KHONG SN CNG c lp - T do - Hnh phc

    S: 1408.01/2018/TB-ACMV/v: Bo co ti chnh sot xt bn nin Bc Giang, ngy 14 thng 08 nm 2018

    nm 2018 ca kim ton

    CNG B THNG TIN TRN CNG THNG TIN IN T CA UBCKNN V SGDCK H NI

    Knh gi: y ban chng khon nh ncS giao dch Chng khon H Ni

    Cng ty: Cng ty c phn Tp on Khong sn CngTr s chnh: Thn Gc Go, x cm n, huyn Son ng, Tnh Bc Giangin thoi: 0240 222 6669 Fax: 0240 222 6669M chng khon: ACMNgi cng b thng tin: Phm Th Thy HnhLoi thng tin cng b: nh k

    Ni dung thng tin cng b:

    - Bo co ti chnh vn phng, tng hp sot xt bn nin nm 2018 ca Kim ton

    - Bn gii trnh kin ngoi tr ca kim ton

    Thng tin ny c cng b trn trang in t ca Cng ty vo ngy 14/08/2018 ti Website: acuonggroup.vn

    Chng ti xin cam kt cc thng tin cng b trn y l ng s tht v hon ton chu trch nhim trc php lut v ni dung cc thng tin cng b.

    NGI CNG B THNG TIN

    f j / CONG Y c p h n '

    - PsN u * l KhiSANGSAh

    UY HNH

  • CNG TY C PHN TP ON KHONG SN CNG

    BO CO TI CHNH GI A NIN c SOT XT Cho k k ton 06 thng kct thc ngy 30/06/2018

    Thng 08 nm 2018

  • CNG TY C PHN TP ON KHONG SN CNGThn Gc Go, x cm n, huyn Sn ng, tnh Bc Giang

    MC LC

    Trang

    BO CO CA BAN GIM c 2-4

    BO CO SOT XT THNG TIN TI CHNH GIA NIN 5-7

    BO CO TI CHNH GIA NIN C SOT XT

    Bng Cn i k ton gia nin 8-9

    Bo co Kt qu hot ng kinh doanh gia nin 10

    Bo co Lu chuyn tin t gia nin 11

    Thuyt minh Bo co ti chnh gia nin 12-34

  • CNG TY C PHN TP ON KHONG SN CNGThn Gc Go, x cm n, huyn Sn ng, tnh Bc Giang

    BO CO CA BAN GIM C

    Ban Gim c Cng ty c phn Tp on khong sn Cng (gi tt l Cng ty) trnh by Bo co ny cng vi Bo co ti chnh gia nin c sot xt cho k k ton 06 thng kt thc ngy 30/06/2018.

    CNG TY

    Cng ty C phn Tp on khong sn Cng tin thn l Cng ty TNHH Tam Cng. Cng ty c S Ke hoch v u t tnh Bc Giang cp Giy chng nhn ng k doanh nghip s 0100511368, thay i ln th 25 ngy 14 thng 06 nm 2018. Doanh nghip ng k chuyn sang Cng ty c phn ngy 16 thng 09 nm 2011.

    Tn Cng ty vit bng ting nc ngoi l: A CUONG MINERAL GROUP JOINT STOCK COMPANY, tn vit tt l: AC GROUP ., JSC.

    M chng khon nim yt: ACM

    Tr s chnh ca Cng ty: Thn Gc Go , X Cm n, Huyn Sn ng, Tnh Bc Giang.

    Hnh thc s hu vn: c phn

    Vn iu l Cng ty c phn Tp on khong sn Cng l: 510.000.000.000 ng (Nm trm mi t ng chn)

    Bo co ti chnh ny c tng hp t cc Baco ti chnh gia nin cho k k ton 06 thng kt thc ngy 30/6/2018 ca 03 n v trc thuc sau:

    - Vn phng Cng ty C phn Tp on khong sn Cng;

    - Chi nhnh Cng ty C phn Tp on khong sn Cng ti Bc Giang

    - Chi nhnh Cng ty C phn Tp on khong sn Cng - M than ng Tn

    Hi ng qun tr, Ban kim sot v Ban Gim cCc thnh vin Hi ng qun tr, Ban kim sot, Ban Gim c iu hnh Cng ty trong k v n ngy lp Bo co ny gm:

    H tn

    Hi ng Qun tr

    Chc v

    ng Nguyn Xun Thanh Ch tch Hi ng qun tr

    B Phm Th Thy Hnh Thnh vin

    B V Th Thu Hin Thnh vin

    ng Nguyn Vn Hin Thnh vin

    ng Phm Vn Tin Thnh vin

    Ban kim sot

    B Nguyn Th Doan Trng ban kim sot

    B inh Ngc San Thnh vin

    B Phm Th Thu Hoi Thnh vin

    2

  • CNG TY C PHN TP ON KHONG SN CNGThn Gc Go, x Cm n, huyn Sn ng, tnh Bc Giang

    BO CO CA BAN GIM C (tip theo)

    H tn

    Ban Gim c

    B Phm Th Thy Hnh Tng Gim c

    Chc v

    K ton Cng ty

    ng Nguyn Vn Quyt Ph trch k ton

    CC S KIN SAU NGY KT THC K K TON

    Theo nhn nh ca Ban Gim c, xt trn nhng kha cnh trng yu, khng c s kin bt thng no xy ra sau ngy kha s k ton lm nh hng n tnh hnh ti chnh v hot ng ca Cng ty cn thit phi iu chnh hoc trnh by trn Bo co ti chnh gia nin km theo.

    KIM TON VIN

    Bo co ti chnh gia nin cho k k ton 06 thng kt thc ngy 30/6/2018 c sot xt b'i Cng ty TNHH Kim ton CPA ViETNAM - Thnh vin Hng Kim ton Quc t Moore Stephens.

    TRCH NHIM CA BAN GIM C

    Ban Gim c Cng ty c trch nhim lp Bo co ti chnh phn nh mt cch trung thc v hp l tnh hnh ti chnh cng nh kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t ca Cng ty trong k.Trong vic lp Bo ti chnh ny, Ban Gim c c yu cu phi:

    o La chon cc chnh sch k ton thch hp v p ng cc chnh sch mt cch nht qun; ^ a ra cc phn on v c tnh mt cch bp l v thn trng; V Nu r cc nguyn tc k ton thch hp c c tun th hay khng, c nhng p dng sai lch trng

    yu cn c cng b v gii thch trong Bo co ti chnh hay khng; Thit k, thc hin v duy tr h thng kim sot ni b lin quan ti vic lp v trnh by hp l cc Bo K

    co ti chnh Bo co ti chnh khng b sai st trng yu k c do gian ln hoc b li; C!e Lp Bo co ti chnh trn c s hot ng lin tc tr trng hp khng th cho rng Cng ty s tip

    tc hot ng kinh doanh. ^

    Ban Gim c xc nhn rng Cng ty tun th cc yu cu nu trn trong vic lp Bo co ti chnh gia nin .

    Ban Gim c Cng tv chu trch nhim m bo rng s sch k ton c ghi chp mt cch ph hp phn nh mt cch hp l tnh hnh ti chnh ca Cng ty bt k thi dim no v m bo rng Bo co ti chnh ph hp vi Chun mc k ton Vit Nam, Ch k ton (doanh nghip) Vit Nam hin hnh v cc quy nh php l c lin quan n vic lp v trnh by Bo co ti chnh. Ban Gim c cng chu trch nhim m bo an ton cho ti sn ca Cng ty v v vy thc hin cc bin php thch hp ngn chn v pht hin cc hnh vi gian ln v sai phm khc.

    3

  • CNG TY C PHN TP ON KHONG SN CNGThn Gc Go, x cm n, huyn Sn ng, tnh Bc Giang

    BO CO CA BAN GIM C (tip theo)

    CAM KT KHC

    Ban Gim c cam kt vic cng b thng tin theo quy nh ti Ngh nh 71/2017/N-CP ngy 06/06/2017 ca Chnh ph v hng dn qun tr cng ty p dng cho cc Cng ty i chng c hiu lc thi hnh t ngy 01/08/2017 v Thng t s 155/2015 TT-BTC ngy 06/10/2015 ca B Ti Chnh v vic cng b thng tin trn th trng chng khon.

    Thay mt v i din php lut ca Cng ty,

    PhnrbtTny Hnh Tng Gim cDc Giang, ngy 14 thng 08 nm 2018

    4

  • qp A / IE T N A M CNG TY TNHH KIEM t o n CPA VIETNAMTr s chnh TP. H Ni:Tng 8, Cao c Vn phng VG Building,S 235 Nguyn Tri, Q. Thanh Xun, TP. H Ni.T +84(24) 3 783 2121 F +84 (24) 3 783 2122 E info@cpavietnam.vnw www.cpavietnam.vn

    S: 649/2018/BCSX-BCTC/CPA VIETNAM

    BO CO SOT XT THNG TIN TI CHNH GIA NIN

    v Bo co ti chnh gia nin cho k k ton 06 thng kt thc ngy 30/06/2018 ca Cng ty c phn Tp on khong sn Cng

    Knh gi: Cc c ngHi ng Qun tr v Ban Gim cCng ty C phn Tp on khong sn Cng

    Chng ti sot xt bo co ti chnh gia nin km theo ca Cng ty c phn Tp on khong sn Cng, dc lp ngy 14 thng 08 nm 2018, t trang 8 n trang 34, bao gm Bng Cn i k ton ti ngy 30/06/2018, Bo co Ket qu hot ng kinh doanh, Bo co Lu chuyn tin t cho k k ton 06 thng kt thc ngy 30/06/2018 v Bn thuyt minh Bo co ti chnh.

    Trch nhim ca Ban Gim c

    Ban Gim c Cng ty chu trch nhim lp v trnh by trung thc v hp l bo co ti chnh gia nin theo chun mc k ton, ch k ton Doanh nghip Vit Nam v cc quy nh php l c lin quan n vic lp v trnh by bo co ti chnh gia nin v chu trch nhim v kim sot ni b m Ban Gim c xc nh l cn thit m bo vic lp v trnh by bo co ti chnh gia nin khng c sai st trng yu do gian ln hoc nhm ln.

    Trch nhim ca Kim ton vin

    Trch nhim ca chng ti l a ra kt lun v bo co ti chnh gia nin da trn kt qu sot xt ca chng ti. Chng ti thc hin cng vic sot xt theo Chun mc Vit Nam v hp ng dch v sot xt s 2410 - Sot xt thng tin ti chnh gia nin do kim ton vin c lp ca dn v thc hin.

    Cng vic sot xt thng tin ti chnh gia nin bao gm vic thc hin cc cuc phng vn, ch yu l phng vn nhng ngi chu trch nhim v cc vn ti chnh k ton, v thc hin th tc phn tch v cc th tc sot xt khc. Mt cuc sot xt v c bn c phm vi hp hon mt cuc kim ton c thc hin theo cc chun mc kim ton Vit Nam v do vy khng cho phcp chng ti t c s m bo rng chng ti s nhn bit c tt c cc vn d trng yu c th c pht hin trong mt cuc kim ton. Theo , chng ti khng a ra kin kim ton.

    Co' s' ca kt lun ngoi tr

    Nh trinh by ti phn thuyt minh s 5.4 ca phn Thuyt minh Bo co ti chnh, ti ngy 30/06/2018, s d phi thu tm ng ca cc c nhn thc hin trin khai mt s d n u t mi v tm kim cc c hi u t l ng Nguyn Xun Thanh, b Phm Th Thy Hnh v b Phm Th Minh Nguyt vi tng s tin 17.200.000.000 ng (s d ti ngy 01/01/2017 l 14.200.000.000 ng). Tuy nhin chng ti cha c tip cn vi cc h SO' ti liu c Hi ng qun tr thng qua lin quan n cc d n ny nh: D ton d n u t, quyt nh ph duyt d n, ph duyt tm ng cng nh k hoch chi tit v vic chi tiu phc v d n v thi hn hon ng ... i vi cc khon cng n trn. Do vy chng ti khng th nh gi tnh hp l ca vic s dng ng mc ch ca cc khon tm ng nu trn, ng thi cng khng c s' xc nh liu c cn thit phi iu chnh s d ca cc khon mc ny hay khng.

    5 MOORE STEPHENSA member of INTERNATIONAL LIMITED Members in principal cities throughout the world

    mailto:info@cpavietnam.vnhttp://www.cpavietnam.vn
  • Co s ca kt lun ngoi tr (tip theo)

    Theo s liu ti Bo co sot xt ca Vn phng Cng ty, trong k k ton, Vn phng Cng ty thc hin thanh ton cho nh cung cp bng tin mt vi tng s tin 5.436.391.400 ng. Do , Cng ty s khng c khu tr thu Gi tr gia tng u vo i v'l cc ha on mua hng c gi tr t 20 triu ng tr' ln thanh ton bng tin mt l 494.217.400 ng, s thu ny s c ghi nhn vo chi ph v s khng c tr khi xc nh thu thu nhp doanh nghip. Theo nh hng li nhun sau thu trong k gim vi gi tr tong ng.

    Cng ty cha thc hin theo di v phn tch tui n i v'i cc khon n phi thu, phi tr ang trnh by trn Bo co ti chnh lm CO' s trch lp d phng. Kim ton vin cha CO s c tnh gi tr d phng cn trch lp i vi mt s khon cng n phi thu khng bin ng t' nm trc nh n phi thu ca Cng ty TNHH MTV Thng Mi tng hp Xut nhp khu Tho Anh s tin 128.453.800 ng, khon tr trc cho Cng ty' TNHH MTV Xy lp Bc Giang s tin 500.000.000 ng.

    Ket lun ngoi trCn c trn kt qu sot xt ca chng ti, ngoi tr vn c m t ti on C s' a ra kt lun ngoi tr, chng ti khng thy c vn g khin chng ti cho rng bo co ti chnh gia nin nh km khng phn nh trung thc v hp l, trn cc kha cnh trng yu, tnh hnh ti chnh ca n v ti ngy 30/06/2018, v kt qu hot ng kinh doanh v lu chuyn tin t ca on v cho k k ton 06 thng kt thc cng ngy ph hp vi chun mc k ton, ch k ton (doanh

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